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2021, 10-05 study session AGENDA SPOKANE VALLEY CITY COUNCIL REGULAR MEETING STUDY SESSION FORMAT Tuesday, October 5, 2021 6:00 p.m. Remotely via ZOOM Meeting and In person at Council Chambers, 10210 E Sprague Avenue Council Requests Please Silence Your Cell Phones During Council Meeting NOTE: In response to Governor Inslee's announcement reopening Washington under the"Washington Ready"plan,members of the public may attend Spokane Valley Council meetings in-person at City Hall at the address provided above, or via Zoom at the link below. Members of the public will be allowed to comment in- person or via Zoom as described below. Public comments will only be accepted for those items noted on the agenda as "public comment opportunity." If wishing to make a comment via Zoom, comments must be received by 4:00 pm the day of the meeting. Otherwise, comments will be taken in-person at the meeting in Council Chambers,as noted on the agenda below. NOTICE:On August 20,2021,Governor Inslee signed proclamation 20-25.15 re-instituting a statewide mask mandate, regardless of vaccination status. Therefore, effective August 23, 2021, all those entering or remaining in City Hall must wear a mask or face covering. Masks are available for the public inside the main entrances to City Hall. [Governor Inslee's expanded emergency order Proclamation 20-25, which adopts Secretary of Health Order 20-03.4] • Sign up to Provide Oral Public Comment at the Meeting via Calling-In • Submit Written Public Comment Prior to the Meeting • Join the Zoom WEB Meeting CALL TO ORDER ROLL CALL APPROVAL OF AGENDA ACTION ITEM: 1.Mayoral Appointment,Lodging Tax Advisory Committee —Mayor Wick[public comment opportunity] NON-ACTION ITEMS: DISCUSSION LEADER SUBJECT/ACTIVITY GOAL 2.Karl Otterstrom, STA STA's Sprague Line High Discussion/Information Director Planning&Development Performance Transit 3. Cary Driskell Tourism Promotion Area(TPA) Discussion/Information Update 4.Jenny Nickerson Code Enforcement Program Follow-up Discussion/Information Topic 1: Parking&Vehicle Storage 5.Mark Calhoun City Manager Presentation Discussion/Information 2022 Preliminary Budget ACTION ITEM: 6. Motion Consideration: City Manager Recruitment—John Whitehead [public comment opportunity] NON-ACTION ITEMS: 7.Mayor Wick Advance Agenda Discussion/Information 8. Information Only(will not be reported or discussed): Finance Dept.Report,Police Dept.Report 9.Mayor Wick Council Check-in Discussion/Information 10.Mark Calhoun City Manager Comments Discussion/Information ADJOURN Council Agenda October 5,2021 Page 1 of 1 CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: October 5, 2021 Department Director Approval: Check all that apply: ❑ consent ❑ old business Z new business ❑ public hearing ❑ information ❑ admin. report ❑ pending legislation ❑ executive session AGENDA ITEM TITLE: Mayoral Appointment: Lodging Tax Advisory Committee GOVERNING LEGISLATION: RCW 67.28.1816; Spokane Valley Municipal Code 3.20.040 PREVIOUS COUNCIL ACTION TAKEN: n/a BACKGROUND: Per state statute, the Lodging Tax Advisory Committee shall consist of five members: two representatives of businesses required to collect the tax, two members involved in activities authorized to be funded by the tax, and one City Councilmember. Colleen Heinselman resigned from the committee as she informed us she is no longer with the Hampton Inn; therefore, we have one opening for a member required to collect the tax. Ads announcing the vacancy ran in the Valley News Herald and the Exchange, and notice was also placed on the City's website. The extended deadline to receive applications was 4:00 p.m. September 15, 2021. We received two applications: from Ms. Amanda Alcamo with Oxford Suites in Spokane Valley, and Mr. Doug Griepp with Mirabeau Park Hotel in Spokane Valley. This appointment will complete the unexpired term of Ms. Heinselman. OPTIONS: Confirm or not, the Mayor's recommendation for appointment. If the Mayor's recommendation is not confirmed by Council, the Mayor may either make another recommendation or the matter can be postponed. RECOMMENDED ACTION OR MOTION: "I move to confirm the Mayoral appointment to the Lodging Tax Advisory Committee, of Amanda Alcamo, representing a member authorized to collect the tax, with a term beginning immediately upon appointment and expiring December 31, 2021." BUDGET/FINANCIAL IMPACTS: n/a STAFF/COUNCIL CONTACT: Mayor Wick ATTACHMENTS: Application from Amanda Alcamo and from Doug Griepp. at© Application Form for Committees/Boards/Cammissia�l�.P t3pol an Return completed form to titClerk: 0 .000 Valle Spokane Valley City Hall r y` 10210 East Sprague Avenue Spokane al :;.a M 99206 Phone:509-720-5102 cbainbrid_edsooka er. [Note: To meet an application deadline, applications may be faxed or e-mailed. However, the Clerk's office will need an original,lt application prior to appointment. One application per position please. DO NOT SUBMIT AN APPLICATION UNLESS THERE IS�� OPENING.OPENINGS ARE POSTED ON THE CITY'S WEBPAGE AND ADVERTISED IN THE LOCAL NEWSPAPERS. Call the City Clerk if you have questions.] I AM INTERESTED IN SERVING ON THE FOLLOWING COMMITTEE: [Check one box;note requirements] [ ]Planning Commission—Must be a Spokane Valley resident. (See chapter 18.10 SVMC) Terms are for three years.Applicants are selected without respect to political affiliations,and serve without compensation. [o Lodging Tax Advisory Committee(LTAC)-Need not be a Spokane Valley resident, (See chapter 3.20 SVMC) Terms are for one or two years.Committee consists of five members: One Councilmember:appointed by the Mayor,confirmed by the Council. Two who represent a business required to collect the tax(hotels,motels,etc.). Two involved in funded activities(such as a non-profit orgapization to increase tourism). Identify the business or organization you represent 0 X o ire, Se„'t ES- spe: Uwe [ ] Spokane County Housing and Community Development Advisory Committee(HCDAC) HCDAC includes two Spokane Valley residents;terms not to exceed three years. Spokane Valley appointment pending final approval by Spokane County Board of Commissioners. Spokane County Application and Supplemental Application also required. [ ]Spokane County Human Rights Task Force —Terms are for four years. Must be a resident of Spokane Valley. The Board currently meets 2nd Tuesday of each month,3:30 to 5:00 at Catholic Charities, 12 E 511'Spokane. [ ]Spokane Housing Authority(SHA)—regional committee, five members.Terms are five years. One individual directly assisted by the Authority,jointly appointed by Spokane Mayor,Spokane Valley Mayor,and Chair of Board of County Commissioners. Two individuals who work or reside within Spokane City limits. One individual who works or resides in unincorporated Spokane County. One individual who works or resides within Spokane Valley City limits. Check with the City Clerk concerning a vacancy on this committee, [ ]Tourism Promotion Area,Hotel Advisory Committee(aka Hotel/Motel Association)—Terms are for three years. Spokane Valley appoints two members,and one ex-officio(a member of Council). All nominees must be operators or employees of lodging business within Spokane County. [ ]Other: ' Name(please print): 1-i cc1 f X-. OSIOL Complete residence address: -1°424-I it IC\C O gel... Y,1 L�C., 99I0zs Street City Zip Code Complete mailing address(if different from above address): Length of time residing at current address: S tA€.0%-.S U.S. Citizen? Nyes [ ]no WA State registered voter?M]yes [ ]no What is your preferred way for us to contact you: [Note:Ifyou have an unlisted phone number, or do not wish your e- mail address made public, do not include that information. Once this document is submitted to the City, it becomes subject to public disclosure.] . I I Home Phone: [ ] Work phone: [N] Cell Phone:SOi< :Mg -b Q4 [ ] Other message phone: [ ] E-mail address: (please print clearly): [ ] Regular mail to residence or mailing address shown above EMPLOYMENT: (Please start with most recent) 1. [X] present [ ] previouse+ Name of employer: QK'tora Address: 1 S O?5 My-113. r- _ eve. kkilli2A4 G.oQ(6 Phone: eDeN, -8t4-,—1 OM Position held: t12. eira D Y'r, (L.- Dates of employment: a k- 2. [ ] present [ ] previous Name of employer: Address: Phone: Position held: Dates of employment: 3. [ ] present [ ] previous Name of employer: Address: Phone: Position held: Dates of employment: 4. [ ] present [ ] previous Name of employer: Address: Phone: Position held: Dates of employment: EDUCATION: Name of high school Ed.* Vediut.04 . ► Address: Diploma or GED: 047yes [ ] no Trade school/college/university: Name of School _ Address: Diploma: [ ] yes [ ] no Degree or certification earned: Trade school/college/university: Name of School Address: Diploma: [ ] yes [ ] no Degree or certification earned: Other relevant certifications/licenses: VOLUNTEER EXPERIENCE: Name of social raternal,organizations, etc. 1. [)] current [ ]previous [i.ext Chad Ur ". %-c[ C OCR a _o. '-�� 2. [ ] current [ ] previous Cn�i.�c� t3cr - f-D Ccj a- r1�-i4t Ai.+u�c�r �n 'j 3. [ ] current [ ] previous J _ 4. [ ] current [ ] previous PROFESSIONAL ORGANIZATIONS. Local,state,or national government boards,committees,or commissions on which you serve or have served. 1. [ ] current [ ] previous 2. [ ] current [ ] previous • 3. [ I current [ ] previous 4. [ ] current [ ] previous 5. [ ] current [ ] previous REASONS for applyingfor this committee,commis n,board: a' c.e.e1. k.E% 1CYti��Jo O._A..k \CIL nc�� d— By signing this application, 1 certify under penalty of perjury of the laws of the State of Washington that all infor ion ' true and correct to the best of my knowledge and belief. 1 further state that my appointment would not r resent a c nflict i terest or an appearance of a conflict of interest with the duties of this position. I understand this applica 'on i su ect to disclosure pursuant to chapter 42.56 RCW. • t�' a re Da Signed n t f]�/j V 2a 11"M Application Form for Committees/Boards/Commissid P Z 5 2Q21 Spokane Return completed form to Q66 ,`Clerk: �iValley Spokane Valley City Hall L kan C� 10210 Last Sprague Avenue Spokane Val l Phone:509-720-5IO2 cbainbrid e cjr nokanevalley.orl Valley (Note: To meet an application deadline, applications may be faxed or c-mailed. However, the Clerk's office will need an original, signed application prior to appointment. One application per position please. DO NOT SUBMIT'AN APPLICATION UNLESS THERE IS AN OPENING.OPENINGS ARE POSTED ON TUE CITY'S WEHPAGE AND ADVERTISED IN'HIE LOCAL NEWSPAPERS. Call the City Clerk if you have questions.) I AM INTERESTED IN SERVING ON THE FOLLOWING COMMITTEE: [Cheek one box;note requirements] [ ] Planning Commission-Must be a Spokane Valley resident.(See chapter 18.10 SVMC) Terms arc for three years.Applicants are selected without respect to political affiliations,and serve without compensation. 1,4 Lodging Tax Advisory Committee(LTAC)-Need not be a Spokane Valley resident. (Sec chapter 3.20 SVMC) Terms are for one or two years.Committee consists of five members: One Councilmember:appointed by the Mayor,confirmed by the Council. Two who represent a business required to collect the tax(hotels,motels,etc.). Two involved in funded activities(such as a non-profit organization to increase tourism). Identify the business or organization you represent . [ ] Spokane County I-lousing and Community Development Advisory Committee(HCDAC) I-ICDAC includes Iwo Spokane Valley residents;terms not to exceed three years. Spokane Valley appointment pending final approval by Spokane County Board ol'Commissioners, Spokane County Application and Supplemental Application also required. [ ] Spokane County Human Rights Task Force -Terms are for four years.Must be a resident of Spokane Valley. The Board currently meets 2114 Tuesday of each month,3:30 to 5:00 at Catholic Charities, 12 E 5'r'Spokane. [ ]Spokane Housing Authority(SI-lA)—regional committee, five members.Terms are live years. One individual directly assisted by the Authority,jointly appointed by Spokane Mayor,Spokane Valley Mayor,and Chair of Board of County Commissioners. Two individuals who work or reside within Spokane City limits. One individual who works or resides ill unincorporated Spokane County. One individual who works or resides within Spokane Valley City limits. Check will;the City Clerk concerning a vacancy on this°committee. [ ]Tourism Promotion Area,Hotel Advisory Committee(aka Hotel/Motel Association)—Terms are for three years. Spokane Valley appoints two members,and one ex-oflicio(a member of Council). All nominees must be operators or employees of lodging business within Spokane County. [ ]Other; Name(please print): .r. e Complete residence address: J 8[1 M. atet.IeaA 61 G,i i'� Le'lamety 1e e 5 c' l Street City Zip Code Complete mailing address(if different from above address): Length of time residing at current address: U.S. Citizen?j4ycs [ ]no WA State registered voter?jX]yes [ jno What is your preferred way for us to contact you: [Note,I/'you have an unlisted phone number, or do not wish your e- mail address made public, do not include drat information. Once this document is submitted to the City, it becomes suh/ect to public disclosure.] [ ] Home Phone: [ ] Work phone: 515c 'Z Z- ( 2Cn [ I Cell Phone: [ ] Other message phone: [ ] E-mail address: (please print clearly): cc i'iie pp teal'✓4 .--ua..p.:t„^tt.t.ia}cal v c1.04,{.t [ ] Regular mail to residence or mailing address shown above EMPLOYMENT: (Please start with most recent) I. [ ] present [ ]previous / � Name of employer: lti'l d'�r; {r_t 44.4 %'lade/ t' rlt/i .. ee.al-0� Address: Phone: ;0/ 9'2.9-900e) Position held: l! `irdlts `. 0 1,. ' 64c1,.'k•V4. Dates of employment: '2.01 - efe54,,t - 2. [ ] present 1k previous Name of employer: Boex3(Cc•-lri(. t. rt i✓t't.r rN Address: Phone: Position held: L'SSP,a,. 'i), ' ,-Pe)• Dates of employment: Zcst y — 7.e5 i t, 3. [ ] present . previous Name of employer: Ae i S 5 e L, 1✓r'.t Address: Phone: Position held: PN ;,, 4J X T-`_, 4',r�.-,�,,,f Dates of employment: C 9 — 24) 4. [ ] present [ ] previous Name of employer: Address: Phone: Position held: _ Dates of employment: EDUCATION; Name of'high school G7ek+irle]ff •NS Address:_____l_kattk to Diploma or GEDV yes [ ] no Trade school/college/university; Name of School L j U, Address: Rill mr. ; r..% iu A Diploma; [x yes [ ] no Degree or certification earned: [3A Hoto t Sy t;,.•+ Trade school/college/university: Name of School Address: Diploma: [ ] yes [ ] no Degree or certification earned: Other relevant certifications/licenses: VOLUNTEER EXPERIENCE: Name of social, fraternal, organizations,etc. , current [ ]previous 4/''� C.e f.,,t..r_✓ .i .�ii IA 2. (I] current previous_ •"/bld .A 3. [ ] current N'previous A Ve1442 L ..,' . , r -,e 4. [ ] current [ ] previous PROFESSIONAL ORGANIZATIONS. Local,state,or national government boards, committees,or commissions on which you serve or have served. 1. [ ] current [ ] previous 2. [ ] current [ ] previous 3. [ ] current [ ] previous 4. [ ] current [ ] previous 5. [ ] current [ ] previous REASONS for appltyin=for this committee,commission,board: tr..v►v►n c? ,,k �t1 ' • L J tan�+q+✓t{ +- 1— �cy ✓,a I. . a. ' 1.A 3 '-t�-tt ,-J.�t 1,. .'( i l 7;a.��tf/ /iatii I i -I , #. ' J I ,. '. Mktld'' y ?Le 7.f , L t,4 t A.-keel 7r r r / �s�: Key �,, i'�,cr.� ,s,�� ' �`✓��.��. �x�. �-,/�y• `'� By signing this application, 1 certify under penalty of perjury of the laws of the State of Washington that all information is true and correct to the best of my knowledge and belief. 1 further state that my appointment would not represent a conflict of interest or an appearance of a conflict of interest with the duties of this position. I understand this app ' ation is subject disclosure pursuant to chapter 42.56 RCW. / 7 Si T ature j Da a Si>rted CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: October 5, 2021 Department Director Approval: Check all that apply: ❑ consent ❑ old business ❑ new business ❑ public hearing ❑ information ® admin. report ❑ pending legislation ❑ executive session AGENDA ITEM TITLE: Sprague Line High Performance Transit GOVERNING LEGISLATION: PREVIOUS COUNCIL ACTION TAKEN: BACKGROUND: Mr. Karl Otterstrom, STA Director of Planning and Development, will give a presentation on the Sprague Line High Performance Transit. STA CEO Susan Meyer will also be in attendance. OPTIONS: Discussion RECOMMENDED ACTION OR MOTION: Discussion BUDGET/FINANCIAL IMPACTS: STAFF CONTACT: ATTACHMENTS: PowerPoint Spohoe Transit Sprague Line High Performance Transit City of Spokane Valley City Council October 5, 2021 . r „t. amt._ mai SpokaneTransit Planning Process Connect Spokane STA's 30-year planning document A CUMP0.EH ENSIVE I'EAN FOR CUBLIC TRAN$PUR7ATIUN T.. _ "All-day, two-way, reliable, and frequent service which offers competitive speeds to private automobiles, and features improved amenities for passengers." esirolosiAdopted 2070 Revised 20'15 10-year plan STA ivinviNci Adopted in 2014, enabled with passage of Proposition 1 in November 2016 eSpolianeTransil 2 Sprague HPT Line STA East Sprague Plaza Business District • 0 .�(}�.• Central Business valley District 0 Transit Center City of Spokane City of Spokane Valley 7.93 Mile Route Length Currently operates as STA Route 90 Annual boardings of 866,634 (2019) and 590,490 (2020) — third highest in system Direct connection between Spokane and Spokane Valley city centers Provides direct connection to most other STA routes, Greyhound, Amtrak ySpokdndonsir 3 Project Goals/Benefits Enhance the existing Route 90 to HPT levels Frequent service with competitive speeds to private automobiles Improved passenger amenities commensurate with high ridership Connects region's city centers Provides connection with other modes of transportation Builds on successful implementation of Monroe-Regal Line (Route 4) eSpakaneTransit 4 Other Project Opportunities Evaluate need for additional pedestrian crosswalks High ridership areas Coordinate with planned City projects Continued analysis and agency coordination towards Transit Signal Priority (TSP) implementation Evaluate feasibility of incorporating Business Access Transit (BAT) lanes Spokane Valley Sprague/Appleway couplet Incorporate HPT amenities atValleyTransit Center Future electrification eSpokaneTransit 5 Work To- Date • Completion of 4 HPT stop improvements in coordination with City of Spokane Sprague Phase 1 201 . • Executed contract with IBI Group for design and engineering services for Monroe-Regal, Sprague HPT 2018 lines • Completion of 4 HPT stop improvements in coordination with City of Spokane Sprague Phase 2a • Preliminary evaluation for Transit Signal Priority(TSP) 2019 •Ticket Vending Machine (TVM) pilot project • Submitted Regional Mobility Grant for$2.9 million 2020 • Received first biennium of Regional Mobility Grant • HPT stop coordination with City of Spokane (Sprague Phase 2b) 2021 • Preliminary corridor analysis completed in August to support Corridor Development Plan eSpolhaneTransit 6 • 5'.1 " - -NM Previous Improvements i 51 1 . " IF 17.1 - - ,R • 70- J Enhanced Stop at 7- • ; i Sprague and Napa 1 \ '-414 • -- _ eSpokaneTranst 7 Current Project Budget Descri •tion Amount STA Local Fund $4,863,607 State Grant $2,900,000 Total Project Budget $7,763,607 Expenditures to date $738,262 Remaining Budget $7,025,345 eSpekaneTransit 8 PreliminaryCorridorAnalysis ■ Stop Locations Will generally follow existing stop patterns along corridor —'/4 mile spacing via stop closures and consolidation Farside at signalized intersections and crosswalks (as feasible) Maximize accessibility with adjacent pedestrian facilities ■ Typology criteria established for Monroe-Regal Line —75+ Boardings: Station ■Also considers adjacent facilities, land use plans and corridor spacing I 25+ Boardings: Enhanced Stop with Shelter I 15+ Boardings: Enhanced Stop eSpakaneTransit 9 Public Outreach Corridor Mailer All properties within '/4 mile of project Delivered October I ProjectWebsite (spokanetransit.com/SpragueLine) Corridor map with proposed stop changes Project survey (up until October 3 I ) ■ Stop Notices ■ Letters to Affected Property Owners ■ Other Stakeholders Neighborhoods Business Groups eSpokaneTransit 10 StopTypology I 1 I, 1 , '. , i , , ' I I I Ili I , I. , ,, , ,, I ,' , , , 1. , ,,, , . , . , .,. , ,, , , ,, , , , , , 1, 1.22L, li ., 1 ,, ,, ,„ .tes , , , - r . Z -tea" .• Voill"- 1 Pill' Q.) Station _. _....:_ _. _.,-',, :. - f,... ' i ...0,0 W I - di illi - �'�' Enhanced Sto with Shelter .� ' �� _ P reSpokdnelonsit Proposed Bus Stop Revisions and Improvements Proposed Action Count H PT Stations 12 Enhanced stops w/ Shelters 12 Other enhanced stops 8 Standard stops 22 Stop closures 8 Total sheltered stops proposed: 24 (7 existing) Total number of stops proposed: 54 (62 existing) 73% of passenger boardings will occur at a sheltered stop or station (2020 data) SpakaneTransit 12 Project Schedule Fall 2021 : Substantial public engagement to prepare Corridor Development Plan A Neighborhoods Stakeholder groups Agencies h Corridor and targeted mailers P Stop postings 6. Project open house IN Online survey December 2021 : Board Action on Corridor Development Plan 2022: Begin full design 2023: Phase I construction 2024: Phase II construction, project complete eSpokaneTransit 13 THANKYOU ! eSpoHaneTransir 14 CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: October 5,2021 Department Director Approval: Check all that apply: ❑consent ❑old business ❑new business ❑public hearing ❑information ®admin.report ❑pending legislation ❑executive session AGENDA ITEM TITLE: Administrative report — Update on the City's participation in the Spokane County Tourism Promotion Area(TPA)interlocal agreement. GOVERNING LEGISLATION: Chapter 35.101 RCW;RCW 39.34.080. PREVIOUS COUNCIL ACTION TAKEN: March 2004 approval of the TPA interlocal; amendments to the TPA interlocal in 2008 and 2009. Administrative reports August 19, 2014; June 30, 2015; July 28, 2020; September 22, 2020; and November 3, 2020; November 24, 2020 motion approved to amend the TPA interlocal agreement by adding a termination clause, allowing an increase in the nightly assessment, and adding additional reporting requirements to member jurisdictions; and May 11, 2021 request from Council during the advance agenda portion of the meeting for staff to talk with City hoteliers to determine if they would potentially support creation of a Spokane Valley TPA. BACKGROUND: The City has been a party to an interlocal agreement since 2004 that allows the creation and operation of a TPA. Pursuant to chapter 35.101 RCW,cities and a county may form a TPA to assess a nightly charge on hotel stays. The funds may be used for qualifying expenses relating to increasing tourism in the approved area. The TPA interlocal was previously amended in 2008 and 2009. In 2020,the Legislature amended chapter 35.101 RCW to increase the amount of the special assessment that may be imposed on each room night stay from the previous cap of$2.00,to a cap of$5.00 within the designated TPA. Following a request by the County to amend the interlocal agreement to reflect the ability to increase the nightly assessment, the parties agreed to several amendments, including the increased nightly assessment, a new termination provision for a party to withdraw from the agreement,and new reporting requirements to the parties,which became effective on or about December 15,2020. The termination provision is contained in Section 8(A), and states that the Agreement "shall continue in full force and effect until such time as (1)the Spokane County Tourism Promotion Area is disestablished by action of the Board of County Commissioners of Spokane County as provided in Section 7, above; or (2)the legislative body for Spokane County, or City of Spokane, or City of Spokane Valley takes formal action in the form of a resolution to give notice of termination of the Agreement. If this termination provision is invoked, a signed copy of the resolution giving notice of termination shall be delivered either by personal delivery or by regular United States mail delivery to each of the other parties, and shall occur no later than 4:00 pm on March 31,2022,with an effective date of termination of December 31,2022." Following the May 11, 2021 meeting, at which Council requested that staff talk with hoteliers in Spokane Valley to determine potential support for creation of a City-only TPA,Mayor Wick and City Attorney Cary Driskell met with either management or ownership of all hotels currently obligated to collect and pay assessments into the regional TPA. These discussions included topics such as: -how their business has done through the pandemic; -how much background knowledge hoteliers had regarding the TPA; -the recent increase in assessment amount from $2.00 per room night to $4.00; -the types of facilities the funds could be used for; and -hoteliers' perceptions of whether the City was getting a return on investment for dollars collected in Spokane Valley in terms of events and facilities funded through the TPA allocations. Nearly all the hoteliers contacted could be categorized as either supportive or potentially interested in creating a Spokane Valley TPA. Topics included that the City could continue some funding to Visit Spokane and the Sports Commission, recognizing the value the City and its hoteliers receive from those entities in creating hotel stays. But, because it would be a direct allocation from the City (rather than through the County TPA structure),the City could require an agreement specifying measurable outcomes as we do with other types of financial allocations. There was also significant interest in the City using some of the funds to create more of an identity for Spokane Valley, which should result in more hotel stays for hoteliers. Other ideas included enhancing the Fairgrounds,enhancing whitewater features on the Spokane River east of Sullivan Road,construction of the North Loop River Trail, and bringing in more youth sports events. If Council is interested in creating its own TPA,the first step would be to pass a resolution terminating the City's participation in the existing Spokane County TPA interlocal agreement. Staff is looking to determine if there is a consensus among Council to schedule a draft resolution on a future agenda. An accounting is attached to document the revenues raised under this agreement from 2018 through second quarter 2021 (most recent information). OPTIONS: (1) Remain a party to the Spokane County TPA (do nothing); (2) request staff bring forth a resolution terminating the City's participation in the Spokane County TPA; or (3) take other action as appropriate. RECOMMENDED ACTION OR MOTION: Consensus to schedule a motion consideration on a proposed resolution terminating the City's participation in the Spokane County Tourism Promotion Area, as amended. BUDGET/FINANCIAL IMPACTS: Dependent on whether the City remains a party to the existing interlocal agreement,or instead forms its own tourism promotion area. STAFF CONTACT: Ben Wick,Mayor; Cary Driskell,City Attorney. ATTACHMENTS: (1) 2018-2021 TPA revenue accounting; and (2) Amendment No. 3 and Restated Interlocal Cooperation Act Agreement for Establishment of Spokane County Tourism Promotion Area 2018 2019 Month Revenue Amount Month Revenue Amount January January 31804.5 February Data Not Available February 26377.5 March March 24840 April 25,793.00 April 32107 May 35,734.00 May 43587 June 34,620.50 June 38864 July 38,165.72 July 48781 August 41,588.00 August 52857.52 September 45,514.50 September 54925.98 October 48,835.28 October 56831.5 November 39,785,00 November 51624.5 December 36,994.00 December 45637.09 Total 347,030.00 Total 508237.59 2020 2021 Month Revenue Amount Month Revenue Amount January 34005.5 January 23827.79 Q1 2021 February 31645,5 February 24909.55 March 27435.79 March 26947.82 April 30761.94 April 29049.14 Q2 2021 May 23398.22 May 33317.5 June 18846.36 June 72338.43 July 24396.34 July Q3 2021 August 33884.81 August September 38167.65 September October 43692.17 October Q4 2021 November 41460.62 November December 35068.46 December Total 382763.36 Total 210390.23 20 - 1031 AMENDMENT NO. 3 AND RESTATED INTERLOCAL COOPERATION ACT AGREEMENT FOR ESTABLISHMENT OF SPOKANE COUNTY TOURISM PROMOTION AREA THIS AMENDMENT NO. 3 AND RESTATED INTERLOCAL COOPERATION ACT AGREEMENT ("RESTATED INTERLOCAL AGREEMENT") made and entered into among Spokane County, a political subdivision of the State of Washington, having offices for the transaction of business at 1116 W. Broadway Avenue, Spokane, Washington 99260, hereinafter referred to as the "County," the City of Spokane, a municipal corporation of the State of Washington having offices for the transaction of business at 808 West Spokane Falls Blvd. Spokane, Washington 99201,hereinafter referred to as the"City", and the City of Spokane Valley, a municipal corporation of the State of Washington,having offices for the transaction of business at 10210 E. Sprague Avenue, Spokane Valley, Washington 99206, hereinafter referred to as "Spokane Valley"together referred to as the"Parties." WITNESSETH: WHEREAS, pursuant to the provisions of the RCW 36.32.120(6), the Board of County Commissioners of Spokane County, Washington has the care of county property and the management of county funds and business; and WHEREAS, in 2003, the Washington State Legislature recognized the importance of tourism promotion and passed Engrossed Substitute Senate Bill No. 6026, subsequently codified as chapter 35.101 RCW. Chapter 35.101 RCW authorized the establishment of a Tourism Promotion Area by a county and the levy of special assessments on lodging businesses to fund tourism promotion therein; and WHEREAS, pursuant to the provisions of RCW 35.101.080, the Board of County Commissioners of Spokane County adopted Ordinance No. 04-0211 which established a Tourism Promotion Area having certain boundaries to include the unincorporated area of Spokane County, the City of Spokane, and City of Spokane Valley. Ordinance No. 04-0211 also established a Special Assessment on operators of Lodging Business within the Tourism Promotion Area on the furnishing of lodging; and WHEREAS, Ordinance No. 04-0211, was subsequently amended under Resolution No. 08-0465 to modify the termination section, and was further amended under Resolution No. 09- 0585 to modify certain special assessment fees identified therein; and WHEREAS, pursuant to the provisions of RCW 35.101.040(2), the Parties entered into an interlocal agreement dated March 9, 2004 and entitled "INTERLOCAL COOPERATION ACT AGREEMENT FOR ESTABLISHMENT OF SPOKANE COUNTY TOURISM PROMOTION AREA" ("AGREEMENT") wherein a Tourism Promotion Area was formed to include properties within the boundaries of the unincorporated area of Spokane County, the City of Spokane, and the City of Spokane Valley. The AGREEMENT was subsequently amended to Page 1 of 13 modify the termination section ("AMENDMENT NO. 1 AGREEMENT") and further amended to recognize an increase in certain of the Special Assessments on operators of Lodging Businesses within the Tourism Promotion Area("AMENDMENT NO. 2 AGREEMENT"); and WHEREAS, Paragraph 3 of the AGREEMENT provides that any change in the Special Assessment rates for any zone as set forth therein shall be made only by amendment of the resolution of the Board of County Commissioners, with the approval of the City Council of the City of Spokane and the City Council of the City of Spokane Valley. No increase in the Special Assessment rates for any zone or change in the boundaries of any zone shall be made by the Board of County Commissioners of Spokane County except upon affirmative recommendation of the Spokane Hotel and Motel Commission; and WHEREAS, the 2020 Washington State Legislature passed and the Governor signed Engrossed Substitute Senate Bill 6592 ("ESSB 6592"). ESSB 6592 authorized legislative authorities to impose an additional Tourism Promotion Area assessment charge of up to $3 per night per stay on furnishing of lodging by a lodging business located in a Tourism Promotion Area ("additional charge"). Any "additional charge" expires July 1, 2027. To consider the imposition of an "additional charge", signatures of the persons who operate lodging businesses who would pay sixty percent or more of the proposed "additional charge" must be presented to the Board of County Commissioners. The Board of County Commissioners of Spokane County received a petition signed by more than sixty percent of the lodging business who would pay the proposed"additional charge" in certain of the five (5) zones which provided as follows: (Underlined and lined out language added.) The Special Assessment to be imposed on the operators of those Lodging Businesses with room revenues during the preceding calendar year, which exceeded five hundred thousand dollars ($500,000) is as follows: Zone A: $-2700 $4.00 per room/day ($2.00 represents additional charge) Zone B: $2,00$4.00 per room/day ($2.00 represents additional charge) Zone C: �?00$4.00 per room/day ($2.00 represents additional charge) The Special Assessment to be imposed on the operators of those Lodging Businesses with room revenues during the preceding calendar year, which did not exceed five hundred thousand dollars ($500,000) is as follows: Zone D: 50-semis$1.00 per room/day($.50 represents additional charge.) Zone E: $0.00 per room or space/day The additional charge identified above shall commence as of 12:01 a.m. April 1, 2021 and shall automatically expire at midnight on June 30, 2027. Upon the expiration of the additional charge, the previous charge shall be automatically reinstated as of 12:01 a.m. on July 1, 2027. Page 2 of 13 ; and WHEREAS, consistent with paragraph 3 of the AGREEMENT, the Parties desire to recognize the request of the lodging businesses to impose the additional charge as referenced in the immediately preceding recital which additional charge was adopted by the Board of County Commissioners after a public hearing; and WHEREAS, in addition to the Parties desiring to recognize the request of the lodging businesses to impose the additional charge, the Parties also desire to add a termination section back into the AGREEMENT to provide as follows: (Underlined language to be added.) 8 A. Duration and Termination of this Agreement: This Agreement shall continue in full force and effect until such time as (1) the Spokane County Tourism Promotion Area is disestablished by action of the Board of County Commissioners of Spokane County as provided in Section 7, above; or (2) the legislative body for Spokane County, or City of Spokane, or City of Spokane Valley takes formal action in the form of a resolution to give notice of termination of the Agreement. If this termination provision is invoked, a signed copy of the resolution giving notice of termination shall be delivered either by personal delivery or by regular United States mail delivery to each of the other parties, and shall occur no later than 4:00 pm on March 31, 2022, with an effective date of termination of December 31, 2022. Thereafter, a jurisdiction may invoke this termination provision in even numbered years, with notice to be provided no later than 4:00 pm on March 31 of that year. In the event March 31 falls on a Saturday or Sunday, the deadline shall be extended until 4:00 pm on the following Monday. Following termination of this Agreement, Spokane County shall be responsible for utilizing any remaining unallocated revenue from Special Assessments for use for tourism promotion in Spokane County. WHEREAS, in addition to the Parties desiring to recognize the request of the lodging businesses to impose the additional charge, and add a termination section back into the AGREEMENT, the Parties also desire to add an additional TPA Manager reporting requirement to provide as follows: (Underlined language to be added.) 6. B. The TPA Manager will be responsible for administering the activities and programs of the Spokane County Tourism Promotion Area and to prepare an Annual Budget for the Spokane County Tourism Promotion Area to be reviewed and approved by the Spokane Hotel and Motel Commission and submitted to the Board of County Commissioners of Spokane County on or before November 1st of each year. The TPA Manager shall also act as staff to the Spokane Hotel and Motel Commission in conjunction with assisting it in determining what activities Page 3 of 13 4 and programs to recommend for funding from the Special Assessments. The TPA Manager, with information provided from the Spokane County Budget and Finance Office, shall provide to the Parties, on a quarterly basis, the aggregate amount of TPA Special Assessments collected from lodging businesses located within their respective boundaries. . and WHEREAS, this RESTATED INTERLOCAL AGREEMENT hereby replaces and supersedes in its entirety the agreement entered into among the Parties dated March 9, 2004 and entitled "INTERLOCAL COOPERATION ACT AGREEMENT FOR ESTABLISHMENT OF SPOKANE COUNTY TOURISM PROMOTION AREA" as amended by that agreement entered into among the Parties and entitled "AMENDMENT NO. 1 TO INTERLOCAL COOPERATION ACT AGREEMENT FOR ESTABLISHMENT OF SPOKANE COUNTY TOURISM PROMOTION AREA" as further amended by that agreement entered into among the Parties and entitled "AMENDMENT NO. 2 TO INTERLOCAL COOPERATION ACT AGREEMENT FOR ESTABLISHMENT OF SPOKANE COUNTY TOURISM PROMOTION AREA" and adds the above referenced amendments. NOW, THEREFORE, for and in consideration of the promises set forth hereafter, Spokane County, Spokane and Spokane Valley hereby agree as follows: 1. Definitions. As used in this agreement, the following terms, unless the context otherwise dictates, shall have the following means: 1.1 "Agreement" shall mean this interlocal cooperation agreement between Spokane County, Spokane and Spokane Valley for the establishment of a Spokane County Tourism Promotion Area by Spokane County as authorized by RCW 35.101.040 (2). 1.2 "Lodging Business" means a business located within the Spokane County Tourism Promotion Area that furnishes lodging taxable by the state under chapter 82.08 RCW that has forty(40) or more lodging units. 1.3 "Operator" means the Operator of a Lodging Business, whether in the capacity of owner, general manager, lessee, sub lessee, mortgagee in possession, license or any other similar capacity. 1.4 "Room Revenues" means the gross per-night-charge (nights of stay) imposed for the rental of a room or combination of rooms for Lodging. 1.5 "Special Assessment" means the levy (charge) imposed by Spokane County on the Operators of a Lodging Business within the Spokane County Tourism Promotion Area and subsequently passed on to the guests of the Lodging Business, under the authority of RCW 35.101.050 for the purpose of providing for funding of tourism promotion in Spokane County. Page 4 of 13 1.6. "Spokane Hotel-Motel Association" means the Spokane Hotel-Motel Association, Inc., a Washington non-profit corporation. 1.7 "Spokane Hotel and Motel Commission" means the Spokane Hotel and Motel Commission, established by Spokane County, whose members are appointed by the Board of County Commissioners of Spokane County, the City Council of the City of Spokane, and the City Council of the City of Spokane Valley to provide recommendations to the Board of County Commissioners of Spokane County on proposed uses and projects of the Spokane County Tourism Promotion Area; pursuant to the provisions of RCW 35.101.130 (1) as provided in this Agreement. 1.8 "Spokane Metropolitan Area"means Spokane County, including the entire areas within the jurisdiction of Spokane and Spokane Valley and the unincorporated area of Spokane County. 1.9 "Spokane County Tourism Promotion Area" means the Tourism Promotion Area created by the resolution of the Board of County Commissioners of Spokane County pursuant to the authority of chapter 35.101 RCW, as authorized by the resolutions of the City Council of the City of Spokane and the City Council of the Spokane Valley adopting the terms of this Agreement. 1.10 "TPA Manager" shall mean a tourism destination marking organization or other similar organization employed by the Board of County Commissioners to administer the operation of the Tourism Promotion Area. 1.11 "Tourism Promotion" means activities and expenditures designed to increase tourism and convention business, including but not limited to, advertising, publicizing, or otherwise distributing information for the purpose of attracting and welcoming tourists, and operating tourism destination marketing organizations. 1.12 "Transient Basis" means the rental of a room or rooms for dwelling, lodging, or sleeping purposes by the Operator of a Lodging Business for a period of thirty (30) consecutive calendar days or less, counting a portion of a day as a full calendar day. 1.13 "Zone" or "Zones" means the distinct geographic subarea or subareas within the Spokane County Tourism Promotion Area as established by resolution of the Board of County Commissioners of Spokane County and as set forth in Exhibit "B" attached to this Agreement. 1.14 "Annual Budget" shall mean the Spokane County Tourism Promotion Area budget for a fiscal year, as adopted or amended by the Board of County Commissioners of Spokane County, after the receipt of a recommendation from the Spokane Hotel and Motel Commission, identifying all estimated revenue from Special Assessments for the fiscal year, and providing for all proposed uses of Special Page 5of13 Assessment revenue for the purpose of providing tourism promotion in Spokane County for the ensuing fiscal year. 2. Tourism Promotion Area to be Established by Spokane County. A. It is hereby understood and agreed by Spokane County, Spokane and Spokane Valley that Spokane County, pursuant to the authority of RCW 35.101.040(2) RCW, shall establish a "Tourism Promotion Area" designated the Spokane County Tourism Promotion Area to include the unincorporated area of Spokane County and the entire area within the corporate limits of Spokane and Spokane Valley. B. It is hereby understood and agreed by Spokane County, Spokane, and Spokane Valley that the purpose of permitting the Board of County Commissioners and Spokane County to form the Spokane County Tourism Promotion Area under RCW 35.101.040 (2) is to provide revenue to fund tourism promotion within Spokane County which will benefit the Operators of Lodging Businesses in Spokane County, Spokane and Spokane Valley. 3. Levy of Special Assessments on Lodging Businesses within the Spokane County Tourism Promotion Area. A. The Board of County Commissioners of Spokane County will levy Special Assessments on the Operators of Lodging Businesses within the Spokane County Tourism Promotion Area in accordance with the zones and levels of Special Assessments as set forth in Resolution No. 4-0140. B. It is understood and agreed by and between Spokane County, Spokane and Spokane Valley that the Spokane County Tourism Promotion Area shall include the following five (5) zones: Zone A. Zone A encompasses those Lodging Businesses located within the area of the incorporated city limits of the City of Spokane defined as follows: Downtown core bordered by Interstate 90 to the south, Hamilton Street to the east, Indiana Avenue to the north, and Monroe Street to the west. Zone B. Zone B encompasses those Lodging Businesses located within the area of the incorporated city limits of Spokane and the City of Spokane Valley except those Lodging Businesses located in Zone A. Zone C. Zone C encompasses all Lodging Businesses located outside Zones A and B, but within the unincorporated area of Spokane County. Zone D. Zone D encompasses all Lodging Businesses with room revenue under $500,000 per year, situated within the Spokane County Tourism Promotion Area, regardless of their specific location. Page 6 of 13 Zone E. Zone E encompasses Lodging Businesses located within the Tourism Promotion Area, as that term is addressed in WAC 458-20-166 as it presently exists or may be hereinafter amended, other than hotels, motels, and bed and breakfast facilities. Lodging Businesses within this zone, as addressed in WAC 458-20-166, would include only (i) trailer camps and recreational vehicle parks which charge for the rental of space to transients for locating or parking house trailers, campers, recreational vehicles, mobile homes, and tents; (ii) educational institutions which sell overnight lodging to person other than students; (iii) private lodging houses, dormitories and bunkhouses operated by or on behalf of businesses and industrial firms or schools soley for the accommodation of employees of such firms or student which are not held out to the public as a place where sleeping accommodations may be obtained; and (iv) guest ranches or summer camps which, in addition to supplying meals and lodging , offer special recreational facilities and instruction in sports boating, riding, outdoor facilities and instruction in sports, boating, riding, and outdoor living. The charge(s) imposed under this section are not a tax on the "sale of lodging" for the purposes of RCW 82.14.410. C. It is understood and agreed by and between Spokane County, Spokane and Spokane Valley that the Operators of Lodging Businesses within the Spokane County Tourism Promotion Area operating in the above-described zones will be subject to Special Assessments to be levied as follows: Zone A: &?00 $4.00 per room/day. $2.00 represents additional charge. Zone B: $24)0 $4.00 per room/day. $2.00 represents additional charge. Zone C: $2,00 $4.00 per room/day. $2.00 represents additional charge. Zone D: $0 50 $1.00 per room/day. $0.50 represents additional charge. Zone E: $0.00 per room or space/day. The additional charge identified above shall commence as of 12:01 a.m. April 1, 2021 and shall automatically expire at midnight on June 30, 2027. Upon the expiration of the additional charge, the previous charge shall be automatically reinstated as of 12:01 a.m. on July 1, 2027. D. Any change in the Special Assessment rates for any zone as set forth hereinabove shall be made only by amendment of the resolution by the Board of County Commissioners, with the approval of the City Council of the City of Spokane and the City Council of the City of Spokane Valley. No increase in the Special Assessment rates for any zone or change in the boundaries of any zone shall be made by the Board of County Commissioners of Spokane Page 7 of 13 County except upon the affirmative recommendation of the Spokane Hotel and Motel Commission. 4. Use of Special Assessment Revenues For the Promotion of Tourism and Convention Business in Spokane County. A. It is understood and agreed that all of the revenues from Special Assessments collected by Spokane County from Lodging Businesses within the jurisdiction of Spokane County, the City of Spokane, and the City of Spokane Valley shall be allocated by the Board of County Commissioners of Spokane County in accordance with the Annual Budget for the Spokane County Tourism Promotion Area. The Spokane Hotel and Motel Commission shall make a recommendation to the Board of County Commissioners on all Annual Budgets. The Board of County Commissioners shall have the ultimate authority to set and approve all Annual Budgets. B. The revenues from the Special Assessments levied by Spokane County on the Operators of Lodging Businesses situated within the Spokane County Tourism Promotion Area shall be used for the following purposes only: (1) The funding of all activities and expenditures designed to increase tourism promotion and convention business within Spokane County as specified in the Spokane County Tourism Promotion Area Budget; and (2) The marketing of convention and business that benefit local tourism and the Lodging Businesses in Spokane County; and (3) The marketing of Spokane County to the travel industry in order to benefit local tourism and the lodging businesses situated within the Spokane County Tourism Promotion Area; and (4) The marketing of Spokane County to recruit major sporting events in order to promote local tourism and to benefit the Lodging Businesses within the Spokane County Tourism Promotion Area. 5. Establishment of the Spokane Hotel and Motel Commission. A. It is understood and agreed that the Board of County Commissioners of Spokane County shall, pursuant to the authority of RCW 35.101.130(1) create an eleven (11) member Spokane Hotel and Motel Commission to advise the Board of County Commissioners of Spokane County on the expenditure of Special Assessment revenues by the Spokane County Tourism Promotion Area to fund tourism promotion in Spokane County. B. Members of the Spokane Hotel and Motel Commission shall be selected by the Board of County Commissioners of Spokane County, the City Council of Spokane and the City Council of Spokane Valley from a list of nominees prepared by the Spokane Hotel and Motel Page 8 of 13 Association. All nominees for membership on the Spokane Hotel and Motel Commission must be Operators of Lodging Businesses within Spokane County or employed by the Operator of such a Lodging Business. One ex officio member of the Commission may be appointed from the members of the Board of Commissioners of Spokane County; one ex officio member may be appointed from the members of the City Council of the City of Spokane; and one ex officio member may be appointed from the members of the City Council of the City of Spokane Valley. Ex officio members of the Spokane Hotel-Motel Commission may participate in all discussions regarding proposed activities and programs by the Spokane County Tourism Promotion Area for the promotion and marketing of tourism in Spokane County but shall not have voting rights. C. The Board of County Commissioners of Spokane County shall appoint two members, and one ex officio member of the Spokane Hotel and Motel Commission, to represent the County of Spokane; the City Council of the City of Spokane Valley shall appoint two members, and one ex officio member, of the Spokane Hotel and Motel Commission to represent the City of Spokane Valley; and the City Council of the City of Spokane shall appoint four members, and one ex officio member, of the Spokane Hotel and Motel Commission to represent the City of Spokane. Any vacancy, on the Spokane Hotel and Motel Commission, arising from a resignation or other cause, shall be filled by the appointing agency, from the list of nominees prepared by the Spokane Hotel and Motel Association, within 30 days from the date the "vacancy occurs". D. It is understood and agreed that the initial members of the Spokane Hotel and Motel Commission shall serve staggered terms, with one member serving a one-year term, two members serving for two-year terms, and three members serving for three-year terms. The length of the term for each individual member of the initial Spokane Hotel and Motel Commission shall be chosen by lot at the first meeting of the Commission. Thereafter, all members subsequently appointed to the Spokane Hotel and Motel Commission shall serve for three-year terms. 6. Contract For Management of Spokane County Tourism Promotion Area. A. The Board of County Commissioners shall contract with a TPA Manager. The contract shall be awarded consistent with all applicable Spokane County laws, ordinances and regulations. The contract shall require the TPA Manager to comply with all applicable provisions of law, including chapter 35.101 RCW and with all Spokane County resolutions and ordinances as well as all regulations lawfully imposed by the state auditor or other state agencies. B. The TPA Manager will be responsible for administering the activities and programs of the Spokane County Tourism Promotion Area and to prepare an Annual Budget for the Spokane County Tourism Promotion Area to be reviewed and approved by the Spokane Hotel and Motel Commission and submitted to the Board of County Commissioners of Spokane County on or before November 1st of each year. The TPA Manager shall also act as staff to the Spokane Hotel and Motel Commission in conjunction with assisting it in determining what activities and programs to recommend for funding from the Special Assessments. The TPA Manager, with information provided from the Spokane County Budget and Finance Office, shall Page 9 of 13 provide to the Parties, on a quarterly basis, the aggregate amount of TPA Special Assessments collected from lodging businesses located within their respective boundaries. C. The Annual Budget for the Spokane County Tourism Promotion Area shall consist of: (1) A list of the Lodging Businesses subject to Special Assessments and an estimate of the revenue to be received from all such Lodging Businesses; and (2) A statement of the proposed budget for all Spokane County Tourism Promotion Area activities and programs recommended by the Spokane Hotel and Motel Commission to be funded from Special Assessments during the ensuing fiscal year; and D. All Special Assessments received by Spokane County from the Washington State Department of Revenue and any interest therein shall be deposited by Spokane County in a special account. Payments to the TPA Manager will be made as provided for in the agreement between the Spokane County and the TPA manager. Provided, however, no Special Assessment shall be dispersed in any fiscal year until after the adoption of that year's fiscal Annual Budget, Provided further, Spokane County shall not expend in any fiscal year Special Assessments in excess of the approved fiscal Annual Budget. 7. Modification or Disestablishment of the Spokane County Tourism Promotion Area. A. The Board of County Commissioners of Spokane County, by appropriate action, may modify the provisions of the resolution establishing the Spokane County Tourism Promotion Area or provide for the disestablishment of the Spokane County Tourism Promotion Area, after adopting a resolution of intention to such effect. Such resolution of intention shall describe the change or changes proposed, or indicate that it is the intention to disestablish the Spokane County Tourism Promotion Area, and shall state the time and place of a public hearing to be held by the Board of County Commissioners of Spokane County to consider the proposed action. B. If the Operators of Lodging Businesses which pay over forty percent (40%) of the Special Assessments levied within the Spokane County Tourism Promotion Area file a petition with the Clerk of the Board of Spokane County Commissioners requesting the Board of County Commissioners of Spokane County to adopt a resolution of intention to modify or disestablish the Spokane County Tourism Promotion Area, the Board of County Commissioners of Spokane County shall adopt such resolution and act upon it as required by law. Signatures on such petition shall be those of a duly authorized representative of the Operators of Lodging Businesses in the Spokane County Tourism Promotion Area. In the event of failure on the part of the Board of County Commissioners to modify or disestablish the TPA the participating local governments reserve the right to withdraw from this agreement upon three (3) months notice to the other participating local governments. Page 10 of 13 C. In the event the resolution proposes disestablishment of the Spokane County Tourism Promotion Area, the Board of County Commissioners of Spokane County shall disestablish the Spokane County Tourism Promotion Area; unless at such public hearing, protest against disestablishment is made by the Operators of Lodging Businesses paying over fifty percent (50%) of the Special Assessments in the Spokane County Tourism Promotion Area. 8. Miscellaneous Provisions: A. Duration and Termination of this Agreement. This Agreement shall continue in full force and effect until such time as (1) the Spokane County Tourism Promotion Area is disestablished by action of the Board of County Commissioners of Spokane County as provided in Section 7, above; or (2) the legislative body for Spokane County, or City of Spokane, or the City of Spokane Valley takes formal action in the form of a resolution to give notice of termination of the Agreement. If this termination provision is invoked, a signed copy of the resolution giving notice of termination shall be delivered either by personal delivery or by regular United States mail delivery to each of the other parties, and shall occur no later than 4:00 pm on March 31, 2022, with an effective date of termination of December 31, 2022. Thereafter, a jurisdiction may invoke this termination provision in even numbered years, with notice to be provided no later than 4:00 pm on March 31 of that year. In the event March 31 falls on a Saturday or Sunday, the deadline shall be extended until 4:00 pm on the following Monday. Following termination of this Agreement, Spokane County shall be responsible for utilizing any remaining unallocated revenue from Special Assessments for use for tourism promotion in Spokane County. B. Waiver. No officer, employee, or agent of Spokane County, Spokane, or Spokane Valley has the power, right, or authority to waive any of the conditions or provisions of this Agreement. No waiver of any breach of this Agreement by Spokane County, Spokane, or Spokane Valley shall be held to be a waiver of any other or subsequent breach. Failure of Spokane County, Spokane, or Spokane Valley to enforce any of the provisions of this Agreement or to require performance of any of the provisions herein, shall in no way be construed to be a waiver of such conditions, nor in any way effect the validity of this Agreement or any part hereof, or the right of Spokane County, Spokane or Spokane Valley to hereafter enforce each and every such provision. C. Records. All records prepared, owned, used or retained by the TPA Manager in conjunction with operating or administering the activities and programs of the Spokane County Tourism Promotion Area as provided for under the terms of this Agreement shall be deemed records of Spokane County, Spokane, and Spokane Valley and shall be made available by the TPA Manager upon request to Spokane County, Spokane, or Spokane Valley, State Auditor or their authorized representatives. D. Property and Equipment. Spokane County Shall be the owner of all property and equipment purchased by the TPA Manager from Special Assessment Revenues. Provided, Page 11 of 13 however, in the event of the termination of the Agreement with the TPA Manager, Spokane County agrees to make the property and/or equipment available to the successor TPA Manager for its use in conjunction with providing similar services. Provided further, in the event of disestablishment of the Spokane County Tourism Promotion Area, all property and equipment purchased by the TPA Manager from Special Assessment Revenues shall be retained by Spokane County and used for any lawful purpose. E. Integration. This Agreement contains all of the terms and conditions agreed upon by Spokane County, Spokane, and Spokane Valley concerning the establishment of the Spokane County Tourism Promotion Area by the Board of County Commissioners of Spokane County and the collection of Special Assessments from Operators of Lodging Businesses within the entire area, including the area within the jurisdictions of Spokane and Spokane Valley. No other understandings, oral or otherwise, regarding the subject matter of this Agreement shall be deemed to exist or to bind any of the parties hereto. The parties have read and understand all of this Agreement, and now state that no representation,promise, or agreement not expressed in this Agreement has been made to induce the officials of Spokane County, Spokane, or Spokane Valley to execute this Agreement. F. Severability. In the event any provision of this Agreement shall be declared by a Court of competent jurisdiction to be invalid, illegal, or unenforceable, the validity, legality and enforceability of the remaining provisions shall not, in any way,be effected or impaired thereby. G. Execution of Agreement. This Agreement shall become effective immediately after it is duly adopted by the Board of County Commissioners of Spokane County, the City Council of Spokane, and the City Council of Spokane Valley and shall be filed with the County Auditor of Spokane County, the City Clerk of Spokane, and the City Clerk of Spokane Valley, and the Secretary of State of the State of Washington. H. Litigation. In the event litigation is brought against the TPA or any party to this Agreement the TPA Manager shall cause legal counsel to be employed for the purpose of defending or prosecuting the matter. The cost of the legal counsel shall be paid by the TPA. The parties reserve the right to monitor and participate in any litigation as solely determined by the ply IN WITNESS WHEREOF, the City of Spokane, the City of Spokane Valley, and Spokane County have executed this RESTATED INTERLOCAL AGREEMENT by their duly authorized officials pursuant to all requirements of law. Page 12 of 13 O*00414/s4i, DATED: I2/r5/2o2� �9. ; ''E co�'•.9y �1), BOARD OF COUNTY COMMISSIONERS o /3 OF SPO E COUNTY, WASHINGTON 1) '�'-o, SEAL .•''.,/ 1 �q E •COV AL FRENCH, hair � N ATTEST: JO H KERNS, Vice-Chair inna Vasquez, Clerk o e Bo 2 0 - 1 0 3 1 MARY L. EY, Commissioner DATED: 1 / O a ra � CITY OF SPOKANE _ -------= Tv. By. !QL till'Z LA Its: rn iI /7IT�L�-- G_O - _ loo ATTEST: !yI / Approved as to form: 9s _INavto L City Clerk Assistant City Attorn y CITY OF SPOKANE VALLEY DATED: I ' J 2 I By: it!" U/(L— Title: Cei /tl r— ATTEST: Approved as to form: 444 CityClerk Office CityAttorney Page 13 of 13 CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: October 5, 2021 Department Director Approval: ❑ Check all that apply: ❑ consent ❑ old business ❑ new business ❑ public hearing ❑ information ® Admin. Report ❑ pending legislation ❑ executive session AGENDA ITEM TITLE: Code Enforcement Program follow-up presentation —Topic#1: Parking & Vehicle Storage GOVERNING LEGISLATION: Chapter 7.48 RCW Nuisances; Chapter 7.05 SVMC Nuisances; Chapter 17.100 SVMC Compliance and Enforcement; and Chapter 22.50 SVMC Off-Street Parking and Loading Standards PREVIOUS COUNCIL ACTION TAKEN: Adoption of chapter 7.05 SVMC relating to nuisances in 2003; amended in 2005, 2006, 2008, 2012, 2017; and 2018. Chapter 17.100 relating to enforcement was recodified in its entirety in 2016. SVMC 7.05.045 was added as a new section in 2019 to address chronic criminal nuisance properties. Chapter 17.105 SVMC relating to unfit structures was added in 2018 to provide an alternative approach to addressing properties that have seriously degraded structures; June 1, 2021 Code Enforcement Program Overview; and June 29, 2021 Administrative Report on Code Enforcement amendments-policy discussion on Council preferences. BACKGROUND: As a follow-up to the Code Enforcement Program overview presentation during the regular City Council meeting on June 1, 2021, staff initiated a broad discussion with Council during the regular City Council meeting on June 29, 2021, as to the specific issues and nuisances which are of concern to local residents, business owners, and property owners, as well as elected officials. During the discussion, staff made note of Councilmembers' concerns and questions and proceeded to categorize, research, and determine whether existing regulatory language or amendments thereto, provide for options to address each concern/question. Categories include: • vehicle parking and storage (both on private and on public properties), • camping on private property, • loud noise, • compliance process and options; including voluntary compliance agreements and abatement, • receivership program • International Property Maintenance Code overview; includes discussion on both the sections that are adopted pursuant to the SVMC and those that are not such as overgrown vegetation/weeds. During this initial presentation, staff will focus discussion on the regulations which currently address vehicle storage and parking, including how those regulations are enforced, and provide examples of other regulations that Council may consider. Staff will seek direction from Council and proceed with drafting work plan(s) and/or regulatory language. City Code Enforcement staff currently consists of 2 regular, full-time Code Enforcement Officers. Both positions are currently supervised by, and receive direction from, the Building Official. A Code Enforcement Supervisor position (1 FTE) has been added to the 2022 Community and Public Works budget. One regular full-time Attorney prepares legal documents, provides significant support during investigations, and addresses cases which have failed to achieve compliance in a reasonable timeframe as determined by the SVMC. OPTIONS: Discussion RECOMMENDED ACTION OR MOTION: Discussion and consensus of Council to authorize staff to proceed with preparation of work plan and/or draft regulatory language to address specific types of concerns related to parking of vehicles on private property and/or in the public right-of-way. BUDGET/FINANCIAL IMPACTS: N/A STAFF CONTACT: Jenny Nickerson, Building Official ATTACHMENTS: 1. PowerPoint presentation 2. List of quality of neighborhoods/nuisance issues for Council discussion and potential action. Code Enforcement Program Follow-up topic series Topic #1 - Parking & Vehicle Storage October 5, 2021 Jenny Nickerson, Building Official Siiiikane� jValley® Vehicle parking concerns Vehicles parked on front lawn Too many vehicles on a property Junk/inoperable vehicles stored outside Indefinite vehicles stored in City right-of-way Vehicles used as dwelling in City right-of-way Dumped/abandoned vehicles on private property Off-street regulations ulations - 22 . 50 SVMC parking g Use Required Parking Residential Dwelling, accessory units 1 per dwelling unit Dwelling, multifamily, studio and one bedroom 1 per dwelling unit, plus 5% of total for guests Dwelling, multifamily, two or more bedrooms 1 ,5 per dwelling unit, plus 5% of total for guests Dwelling, one- and two-family, townhouse 2 per dwelling unit Manufactured (mobile) home park 2 per dwelling unit plus 5% total for guest parking Nuisance regulations - 7. 05 SVMC No person, firm, or entity shall erect, contrive, cause, continue, maintain, or permit to exist any public nuisance within the City including on the property of any person, firm, or entity or upon any public rights-of-way abutting a person, firm, or entity's property. Prohibited public nuisances include, but are not limited to: N.Junk Vehicles. All junk vehicles, or parts thereof, placed, stored, or permitted to be located on private property within the City limits. SVMC 7.05.040(N) does not apply to: 1.Any vehicle or part thereof that is completely enclosed within a lawful structure so that it is not visible from the street or other public or private property; 2.Any vehicle or part thereof that is stored or parked in a lawful manner on private property in connection with the business of a licensed dismantler or licensed vehicle dealer, and the private property is fenced pursuant to RCW 46.80.130; 3.A junk vehicle does not include a vehicle which is in the process of being repaired, as evidenced by the good faith efforts of the vehicle owner.This exception shall include having up to one"parts"vehicle, from which parts are being salvaged concurrent with the repair process for the vehicle being excepted from compliance in this section. Good faith efforts of repair may include producing invoices showing work or parts purchased for repair or renovation within 30 days prior to issuance of the notice of violation, or a declaration under penalty of perjury that the vehicle is in the process of being repaired and has been worked on within 30 days prior to issuance of the notice of violation.This exception allows up to 60 days for good faith repair. Upon good cause shown, the city manager or designee shall have the discretion to grant one additional 60-day exception period pursuant to SVMC 7.05.040(N). Under no circumstance shall any good faith efforts of repair extend for more than 120 days, after which time this exception shall no longer apply.This exception shall apply to one vehicle and one parts vehicle per parcel of land per calendar year; 4.There shall be allowed as exceptions to SVMC 7.05.040(N) up to two junk vehicles in R-1, R-2, and R-3 zones, so long as they are completely sight-screened by maintained landscaping, a maintained landscaped berm, or fencing, as allowed pursuant to any currently adopted SVMC landscaping, berm, or fencing requirements. Nuisance regulations - definitions . . . • _ • _ . 'Vehicle," for the purposes of SVMC 7.05.040(N), includes every device capable of being moved upon a public highway and in, upon, or by which any persons or property is or may be transported or drawn upon a public highway, including bicycles. The term does not include devices other than bicycles moved by human or animal power or used exclusively upon stationary rails or tracks, pursuant to RCW 46.04.670. "Junk vehicle" means a vehicle meeting at least three of the following criteria: 1 . Is three years old or older; 2. Is extensively damaged, such damage including but not limited to any of the following: a broken window or windshield, or missing wheels, tires, motor, or transmission; 3. Is apparently inoperable; 4. Has an approximate fair market value equal only to the approximate value of the scrap in it. The SVMC definition is identical to RCW 46.55.010: "Junk vehicle" means a vehicle certified under RCW 46.55.230 as meeting at least three of the following: (a) Is three years old or older; (b) Is extensively damaged, such damage including but not limited to any of the following: A broken window or windshield, or missing wheels, tires, motor, or transmission; (c) Is apparently inoperable; (d) Has an approximate fair market value equal only to the approximate value of the scrap in it. Enhanced regulations - examples Allow parking only in designated parking areas on private property; Paved garage apron and/or other paved areas meeting vehicle maneuvering standards (22.50 SVMC). Restrict private garage parking from counting toward required parking spaces for multi-family, single family, and/or commercial uses; Current standards do not restrict private garage, paid garage/carport, or tandem parking spaces from counting toward the minimum (22.50 SVMC). Impose limit on number of vehicles allowed on residential properties Could include passenger vehicles, RVs, camp trailers, motorcycles, utility vehicles and/or utility trailers. Examples - enhanced enforcement Consider parking enforcement division and staff; Expand Code Enforcement authority to include violations both on, and off, the City right-of-way; Implement on-the-spot issuance of infractions (tickets); Increase level of authority to allow hulk vehicle/tow slip issuance Create after-hours patrol and investigation program Questions & Discussion Thank you for your time! BROAD NUISANCE DISCUSSION TOPICS WITH COUNCIL 1. Establishing no parking zones on public roadways. (LEGAL and TRAFFIC ENGINEERING) a. will include limited circumstances when staff can implement a prohibition, including criteria; b. will include draft code provision with criteria for when Council can prohibit parking in areas; c. anticipate using a master no parking list to identify areas where parking is prohibited; d. will discuss approaches used by other jurisdictions; and e. must take into account new limitations arising from Long v. City of Seattle. 2. Parking restrictions relating to residential property (LEGAL AND TRAFFIC ENGINEERING) a. does Council want to consider prohibiting or limiting parking of certain types of vehicles on public roads in residentially-zoned areas? Examples could include semi-trucks, boats, camper/RV/fifth wheel, construction equipment. 3. Parking prohibitions on private property. (LEGAL) a. what qualifies as a junk vehicle, what are exceptions; b. determine which types of vehicles it will apply to: i. non-commercial passenger cars/trucks/motorcycles; ii. commercial cars and trucks; iii. RV/fifth wheel/campers; iv. ATVs; v. trailers; and vi. construction/heavy equipment. c. does Council want to limit the total number of any type of vehicles (passenger car/truck/motorcycle, boat, camper/RV,trailer, ATV, snowmobile, heavy equipment) that may be kept on property whether or not the vehicles qualify as junk vehicles under the SVMC? i. perhaps limit to four passenger vehicles per residential household unless proof is provided of a higher number of licensed drivers living in the household? This approach has been used in at least one other jurisdiction in Washington; and Page 1 of 4 ii. perhaps limit non-passenger vehicles to one boat plus one camper/RV/fifth wheel plus two ATV and two waverunners, or two waverunners and two snowmobiles. d.does Council want to limit where vehicles may be stored on property? Examples include: i. parking only on paved or graveled surfaces; ii. whether junk vehicles must be kept inside, as opposed to up to two in rear yard behind Type II sight-screening; and iii. does this type of sight-screening actually serve its purpose? Type II screening can include bushes that don't have leaves for six months of the year. Similarly, if bushes or fence, nuisance conditions can be viewed from the second floor of many adjoining properties. 4. Camping on private property, options include: (BUILDING OFFICIAL and LEGAL) a. If the property does not have any established use (such as no permitted residential structure), then no camping (including tent, RV, trailer, etc.) is allowed unless it is tied to a building permit, and the permit can identify the temporary use and limit the duration to 60 days or so; b. limiting camping in RV/trailer/passenger vehicles to a shorter timeframe than the currently allowed 30 days per year; c.require a permit to camp on residential property,including in an RV/trailer. If no permit, or the permit is expired, then the City knows camping is not allowed on that property making enforcement much easier for the City; i. provide clear definitions of what constitutes evidence of camping, similar to what is done for camping on public property. This may include: - individuals entering/exiting the vehicle multiple times per day; -individuals entering/exiting the vehicle on consecutive days; - sliders, awning, or roof being extended to extend the usable space in the vehicle; - extension cords or hoses plugged into the vehicle from a dwelling unit or garage; -whether the steps are extended; -whether the vehicle has been leveled using blocks or jacks ii. consider providing a 24 or 48-hour exemption to allow for weekend family campouts in the yard; Page 2 of 4 5. Noise complaints on private property. (LEGAL and LAW ENFORCEMENT) a. usually a dog barking from a neighboring property, currently handled by SCRAPS. A separate presentation will be scheduled with SCRAPS to discuss a range of animal control issues under the City's interlocal agreement; b. stereo or machinery from adjoining property that is either outside of allowable hours, or which exceeds permitted decibel levels. 6. What are the practices for use of voluntary compliance agreements? (LEGAL and CODE ENFORCEMENT) a. allows staff discretion to work with violators so they can remedy their violations at less cost to them, or to account for injury, sickness, or weather-related delays; b.helps keep the City's costs down by not quickly moving to abate all nuisance conditions; c. helps legal staff manage their time better by not filing as many cases. Each case costs approximately $300 in hard costs to file and serve, not counting staff time to draft. Litigation is time consuming, so if we think there is a reasonable opportunity to resolve a case by working more with the violator, then we have used that route historically; d. our internal practice has been to use voluntary compliance methods more liberally when it is a first time violator, or sometimes a second time if the violation is relatively minor and would be easy to clean up. If the violator has multiple prior offenses, or if they have not productively used prior opportunities for voluntary compliance, then our practice has been to maintain strict control over the violator. It may be appropriate to adopt administrative policies and procedures to specify when this will be allowed or not. 7.Does the City want to regulate weeds and non-decorative grass over a certain height,for example 12 inches? (BUILDING OFFICIAL) a. noxious weeds already regulated by the Noxious Weed Board, questions remain about the effectiveness of those efforts. 8. Does the City want to explore use of a receivership program, similar to what Spokane uses whereby a severely dilapidated property may be put into receivership and managed/sold by the City? (LEGAL) a. are there properties this would apply to that are not already covered by appropriate City regulations (nuisance,chronic nuisance,unfit dwellings, etc.)? In other words,what would this add that we don't already have? b. we understand from Spokane staff that this is a work and time-intensive program to operate. Page 3 of 4 9. Adoption of the International Property Maintenance Code. (BUILDING OFFICIAL) a. Does the City want to adopt all provisions of the IPMC, which addresses not only nuisance-type violations,but also issues such as the condition of roofing,cracked windows, weeds, etc. that may be considered overly intrusive? Page 4 of 4 CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: October 5, 2021 Department Director Approval: Check all that apply: ❑ consent ❑ old business ❑ new business public hearing ❑ information ® admin. report ❑ pending legislation ❑ executive session AGENDA ITEM TITLE: City Manager Presentation of the Preliminary 2022 Budget. GOVERNING LEGISLATION: RCW 35A.33. PREVIOUS COUNCIL ACTION TAKEN: No formal Council action has been taken on the 2022 Budget. A proposed budget is currently under review by the City Manager and Finance Director. BACKGROUND: This marks the fourth occasion where the Council will discuss the 2022 Budget and by the time the Council is scheduled to adopt the 2022 Budget on November 9, 2021, Council will have had an opportunity to discuss it on eight separate occasions, including three public hearings to gather input from citizens: • June 15 Council Budget Workshop • August 24 Admin report: Estimated 2022 revenues and expenditures • September 14 Public hearing #1 on 2022 revenues and expenditures • October 5 City Manager's presentation of preliminary 2022 Budget • October 12 Public hearing #2 on 2022 Budget • October 26 First reading of ordinance adopting the 2022 Budget • November 9 Public hearing #3 on 2022 Budget • November 9 Second reading of ordinance adopting the 2022 Budget As part of the ongoing budget development process, and in keeping with RCW 35A.33, City Manager Mark Calhoun will present the 2022 Preliminary Budget for Council review. Until City Council adoption, all figures currently included in the 2022 Budget worksheets are preliminary and subject to change by the City Manager. OPTIONS: As part of the ongoing budget process, and in keeping with the requirements of RCW 35A.33.052, City Manager Calhoun will present the 2022 Preliminary Budget. RECOMMENDED ACTION OR MOTION: No action is required at this time. Adoption of the 2022 Budget is currently scheduled with a first reading of the budget ordinance on October 26, 2021 and a second reading on November 9, 2021. BUDGET/FINANCIAL IMPACTS: Given that the budget will not be adopted by Council until November 9, 2021, it is possible the figures may be modified as we refine estimates of revenues and expenditures. STAFF CONTACT: Mark Calhoun, City Manager ATTACHMENTS: • Power Point presentation. • 2022 Draft Budget will be available under separate cover 1 Spokane Valley City Manager's Presentation of the 2022 Preliminary Budget October 5 , 2021 *dime�. jValley 2022 Budget Development considerations Council Goals Fiscal Policies Budget Highlights Challenges 2 Spokane Va1iey City of Spokane Valley Priorities Public Safety Pavement Preservation Transportation and Infrastructure Economic Development 3 *dime� jValley Budget Development Goals Recurring annual revenues must be greater than recurring expenditures. Ending General Fund fund balance must be at least 50% of recurring expenditures. 4 j Council Goals spo� � jvalley� 2022 Council Goals 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. Actively pursue a plan to sustain the City's Pavement Management Program, to include sustained financing in Street O&M Fund #101 and Pavement Preservation Fund #311 . 3. Pursue state and federal financial assistance to address transportation concerns along the entire Barker Corridor. Pr 6 spo� � jvalley� 2022 Council Goals 4. Sustain and expand where possible, economic development efforts including the retention and expansion of existing businesses and recruitment of new businesses. Too, actively partner with local, state and national partners to support the economic and community recovery from the impact of the COVID-19 pandemic. 5. Continue to foster relationships with federal, state, county and local legislators. 6. Pursue financing for Balfour Park and Appleway Trail amenities, prand continue the acquisition of park land . spo��jvalley 2022 Council Goals 7. Pursue financing for design and construction of connections between the Appleway Trail, Balfour Park, Dishman Hills, the Centennial Trail and Spokane Valley Riverloop Trail, creating where possible, a continuous loop for users. 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. 8 spo��jvalley 2022 Council Goals 9. 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 major policy considerations from the 2021 State Legislative Session , the jail and the criminal justice system, in order to maintain an understanding of options to keep our costs under control. 9 j Fiscal Policies Spane Financial Manaciement jvalley 1 ) Maintain basic service levels with minimal resources to achieve success. 2) Minimize personnel costs and overhead by continuing to contract when it makes financial and operational sense to do so. 3° Continue the 6-Year Business Plan process. SiYViiey' e - - Financial Manaclement 4) Leverage City funds with grant opportunities. 5) Minimize City debt with a pay as you go philosophy. The State of Washington sets the maximum level of allowable debt based on assessed value of property. The City of Spokane Valley currently utilizes only 1 .08% of its total allowable debt capacity, and more importantly, only 5.39% 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. 12 Spokane Va11ey Financial Objectives 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 that allows us to meet cash flow needs. This equates to at least 50% of total recurring expenditures. 6 months of general fund operations ;i) If necessary, utilize the Service Level Stabilization Reserve Fund #121 ($5. 5 million) to maintain ending fund balance minimum. 13 SOOkane� Financial Objectives jValley 4) Commit to the strategy the Service Level Stabilization Reserve Fund will not be reduced below $3.3 million (60% of $5. 5 million) without City Council approval. "If" Council should deem this necessary, the City will first replenish Fund #121 to at least $3.3 million before any annual General Fund transfers are made to Capital Reserve Fund #312. 5) Property Tax assessment will only increase by new construction in 2021 - approximately $475,000 city will not take 1 % property tax increase for the 13th consecutive year) 6) Grow our economy so our existing tax base can support our basic programs. 14 *dime' � .0.0Valley Commitment to Policies Long term financial sustainability. 1s Siit5kane .••••vValley Budget Highlights aSiii � ' 2022 Program Budget 2022 CITY WIDE BUDGET Risk Management Debt Service $107,856,818 450,000 1,064,800 Other Activities General Government 3,327,500 7,713,332 Tourism Promotion 601,000 Parks&Recreation 3,246,736 Public Safety 31,366,434 Community and Public Works 6,659,993 lilk Council/Executive/Ops&Admin 5,061,606 Stormwater&APA Funds 5,507,726 Capital Projects Funds 36,818,072 Street Fund 6,039,619 17 Siioikane~ jUalley We Remain Fiscally found General Fund Recurring Revenues $52 ,432 , 700 Difference $4, 016, 718 General Fund Recurring Expenditures $48 ,415 , 982 18 Spokane" � j�alley Stiffing Levels Employee count is currently scheduled to increase by 5 . 0 FTEs from 96 . 25 in 2021 to 101 . 25 in 2022 . 19 ••°"\ft.., CITYdiane alley StaffingLevels 4,00.0"VFTE change detail - 2021 to 2022 2021 2022 Adopted Staff Amended Budget Reallocation Additions Budget Additions Total General Fund #001 76.28 (0.23) 1 .00 77.05 3.70 80.75 Street O&M Fund #101 7.47 L 0.00 0.00 7.47 0.00 _ 7.47 Street Capital Projects Fund #303 7.60 0.00 0.00 7.60 1 .30 8.90 Stormwater Fund #402 3.90 0.23 0.00 i 4.13 0.00 4.13 95.25 0.00 1 .00 96.25 5.00 101 .25 20 .00#*1% ., Public Safety .0.0Valley QOLICff Spokane _ �al 21 Comparison of property tax to Public Safety (Police, courts, etc.) $30,000,000 $29,804,434 $25,000,000 $20,000,000 1.10 $1 5,000,000 $10 000 000 $ 13, 199,900 11 111 t $5,000,000 • - ■■ inStiOkane no . an $o .....*Valley 0•0"\...„ *Wane K Ending Fund Balance .00.0Valley 4Jr.- Projected General Fund fund balance at the IPend of 2022 is anticipated to be $30, 998, 132 o or 64. 02 /o of recurring expenditures. Minimum necessary to meet cash flow needs is 50%. We have a mechanism to "drain-off" excess fund balance to Capital Reserve Fund #312 . Between 2013 and 2021 , $38. 9 million of excess reserves have been applied to one- time capital projects. 23 I---mr---1- -II - , I . I , . • 1 I- i . . F it_' •1 • IL.- ' 411211P IMO .1 .it .; -"L. '. I 1 #ILL I 4 - i ; I \ - 31.Iiiiiiillugiiimaimmisiniogiiimiwimil PAVEMENT PRESERVATION , TRANSPORTATION & , INFRASTRUCTURE _ ___, ."-\\,..,. F1 o■l►7 ne afl�Valley ` *Wane Capital P' ro J`ectgalley The 2022 Budget includes $32,052,233 for capital projects: General Fund IT & Misc. equipment $2,620,000 Street O&M Fund #101 85,500 PEG Fund #107 33,500 Street Capital Projects Fund #303 9,971 , 150 Park Capital Projects Fund #309 4,728,520 Pavement Preservation Fund #311 7,202,000 RR GSP Fund #314 2,775,263 Ecoc. Dev. Capital Proj. Fund #316 750,000 Stormwater & APA Fund #'s 402 & 403 3,373,800 o ER&R Fund #501 512,500 ** $32,052,233 ** - art offset with $11 ,813,312 in grant revenues (36.9%) 25 Sitikane galley Pavement Preservation Fund #311 The 2022 Budget appropriates $7.2 million for a variety of pavement preservation projects. These will be financed from a number of sources including: #001 General Fund $1 ,001 ,800 #301 — 1st %% REET Capital Projects Fund 914,900 #302 — 2nd %% REET Capital Projects Fund 914,900 Street Wear Fee 1 ,600,000 Grant Proceeds 1 ,029,000 #311 Pavement Preservation Fund Reserves 1 ,791 ,400 Total Sources $7,252,000 26 SitikaneCapital.11e Street Fund #303 The 2022 Budget appropriates $9,971 , 150 for a variety of street construction and reconstruction projects. These will be financed from a number of sources including: Grants & other outside sources $8, 120,721 #301 - 1st %% REET Capital Projects Fund 361 ,780 #302 - 2nd %% REET Capital Projects Fund 1 , 113,649 #312 — Capital Reserve Fund 225,000 #315 — Transportation Impact Fees Fund 150,000 Total sources $9,971 , 150 27 StiOkane Challenges *Wane Challenges Valley' Declining revenues in Street O&M Fund #101 . Balancing the cost of pavement preservation against other transportation and infrastructure needs. Railroad grade separation projects. Continuing to address the COVID- 19 pandemic. 29 *Wane Street O&M Fund #101 Valley' Gas tax receipts hover between flat and declining. 6% telephone utility tax generated $3. 1 million in 2009 but has declined each successive year. average annual decline from 2009 through 2020 was 6.76%. 2022 Budget projects receipts of $932,000 which is just 31 of 2009 actual receipts. Pr 30 *Wane Street O&M Fund #101 lley 2022 will be the sixth consecutive year of budgeted recurring expenditures exceeding recurring revenues. We've continued to deliver historic levels of service by taking the following actions: In 2017 and 2018 — drawing down Fund #101 reserves. In 2019 — transferring $907,000 from Capital Reserve Fund #312. In 2020 - transferring $1 ,365,000 from Capital Reserve Fund #312. 31 *Wane Street O&M Fund #101 jvalley In 2021 an anticipated operating deficit of $2.55 million will be resolved through a direct transfer from the General Fund . In 2022 an anticipated operating deficit of $2.82 million will be resolved through a direct transfer from the General Fund . Our continuing challenge: Determining "how" to fully finance Street O&M Fund #101 . 32 Sokii ■call 2021 2022 As Proposed Budget Amendment Amended Budget RECURRING ACTIVITY Revenues Utility Tax 1,431,000 (431,000) 1,000,000 932,000 Motor Vehicle Fuel (Gas) Tax 2,062,000 (262,000) 1,800,000 1,896,000 Multimodal Transportation Revenue 130,600 0 130,600 130,200 Right-of-Way Maintenance Fee 70,000 0 70,000 85,000 Investment Interest 4,000 0 4,000 500 Miscellaneous 10,000 0 10,000 10,000 Total Recurring Revenues 3,707,600 (693,000) 3,014,600 3,053,700 Total Recurring Expenditures 5,567,200 0 5,567,200 5,874,119 Recur. Revenues Over(Under) Recur. Expenditures (1,859,600) (693,000) (2,552,600) (2,820,419) NONRECURRING ACTIVITY Revenues Transfer from Fund #001 1,859,600 693,000 2,552,600 2,820,419 Total Nonrecurring Revenues 1,859,600 693,000 2,552,600 2,820,419 Expenditures 0 0 0 165,500 Nonrecur. Rev Over(Under) Nonrecur. Exp 1,859,600 693,000 2,552,600 2,654,919 Total Revenues Over(Under) Total Expenditures 0 0 0 (165,500) Beginning fund balance 759,299 759,299 759,299 Ending fund balance 759,299 759,299 593,799 33 Sall' Kane Pavement Preservation .00.0galley Funding has historically come from a variety of sources: 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 2019 972,300 0 1,608,028 0 1,468,600 0 2,398,330 6,447,258 2020 982,023 0 1,513,532 0 1,545,277 0 98,281 4,139,113 Budget r 2021 991,843 0 1,537,776 0 1,654,557 0 0 4,184,176 2022 1,001,800 0 1,600,000 0 1,829,800 0 0 4,431,600 12,102,230 972,644 7,259,336 2,408,660 11,091,464 500,000 8,576,755 42,911,089 34 oo Real Estate Excise Tax ......galley Fund #'s 301 & 302 2020 2021 2022 2023 2024 2025 Estimated REET available on January 1 7,190,064 7,213,992 6,444,751 2,012,315 946,715 1,096,915 Estimated RE ET revenues 3,545,807 4,000,000 3,000,000 2,000,000 2,000,000 2,000,000 Estimated approved capital expenditures (Engineer's Estimate) (479,973) (2,580,539) (4,954,515) (8,000) 0 0 Potential capital expenditures (Outstanding/Potential Grant Applications) 0 0 (198,000) (1,066,600) (20,000) (20,000) 0143 Barker Road / BNSF Grade Separation (1,335,879) (372,595) (287,921) 0 0 0 Transfer to Fund #311 - Pavement Preservation (1,545,277) (1,654,557) (1,829,800) (1,829,800) (1,829,800) (1,829,800) June 1 debt service payment on 2014 LTGO bonds (10,375) (8,275) (6,100) (3,100) 0 _= 0 December 1 debt service payment on 2014 LTGO bonds I (150,375) (153,275) (156,100) (158,100) 0 I— _ 0 Estimated REET available on December 31 7,213,992 6,444,751 2,012,315 946,715 1,096,915 1,247,115 Shaded areas reflect known figures. All other figures are estimates. I 35 *Mane� Pavement Preservation jValley For a number of years we struggled to develop a pavement management plan that clearly defined : The pavement condition index (PCI ) that should be maintained throughout our road system . The cost of maintaining the PCI chosen . 36 *Wane Pavement Preservation Valley In 2018/2019 we worked with NCE to begin helping us answer those questions. In the fall of 2019 our entire road system was scanned and we learned that our overall PCI was rated at a 76 (out of 100) which is considered to be in the upper end of the "Good"category. 37 spane Pavement Preservation jvalley Council appointed a Street Sustainability Committee (SSC) in the spring of 2021 comprised of stakeholders representing a broad range of community interests. Council's goal is to work with the SSC and Staff to develop a long-term pavement management program that is fully funded . 38 *dime Pavement Preservation jvalley The SSC is tasked with : Evaluating citizens' interest and support for maintaining city streets and suggesting pavement condition goals. Identifying the preference for maintaining streets, types of treatments used , and long-term levels of service. Investigating current revenues and potential future funding sources for maintaining city streets at recommended levels of service. Providing a final recommendation upon conclusion of its pr W 1 39 SP ane Pavement Preservation jvalley SSC has had 6 meetings. SSC and Staff have had 10 public meetings to communicate pavement needs and gather input. The SSC and Staff developed a survey that has thus far yielded 1 ,000+ responses. SSC is wrapping up its work and we're tentatively planning a 0 9 2021 presentation to Council. 40 Sjolt Railroad Grade Separations jvalley Bridging the Valley Projects Barker and Trent overpass - $24. 7 million estimate Pines and Trent underpass - $29. 0 million estimate Sullivan Road overpass - $26. 6 million estimate Park Road overpass 41 Sitikane Railroad Grade Separations jValley ► Barker / Trent Grade Separation Project Project is fully funded . Design is complete. Right-of-way acquisition process is nearing completion . Construction funds have been obligated . Construction began in 2021 and will be completed in 2022 . 42 V�.11e� SOnrokane Railroad Grade Separations Barker Grade Separation Project Financing Secured City of Spokane Valley General Fund reserves $ 1 ,421 ,000 Real Estate Excise Tax (REET) _ 2,209,000 Total from Spokane Valley $ 3,630,000 Federal Earmark 719,921 2017 - WA Legislature appropriation 1 ,500,000 2018 - National Highway Freight Program 6,000,000 2018 - TIGER 9 9,020,149 FMSIB (20% of total) (assume $19.0 million) 3,800,000 $ 24,670,070 43 !Ô11ey Railroad Grade separations o. Pines/Trent Grade Separation June 2019 — Council approved the design alternative. June 2019 — City received a $1 .25 million CRISI grant CRISI contract finalized March 2020. May 2020 — Council approved final design contract. July 2020 — City began acquiring right-of-way. Project is in design and currently anticipated to be shovel ready in 2022. 44 aloe � V�.11e Railroad GradeSeparations Pines Grade Separation Project (Estimated cost of$29 million) Financing Secured City of Spokane Valley 2016 General Fund Property acquisition $ 500,000 2017 General Fund dedication 1 ,200,000 2017 General Fund allocation of fund balance > 50% 721 ,000 2018 General Fund allocation of fund balance > 50% 764,000 2019 General Fund allocation of fund balance > 50% 1 ,500,000 Total from Spokane Valley 4,685,000 2018 - SRTC for ROW (FHWA) 1 ,890,000 2019 - CRISI 2 for Design 1 ,246,500 2020 - SRTC (FHWA) 1 ,905,000 $ 9,726,500 45 CIiY OF Spokane lley Address Impacts of COVID-19 Pandemic This event has created both budgetary and level of service challenges. $4.35 million of CARES Act funding in 2020 provided significant assistance to Spokane Valley. $16 million ARPA Identify how we can utilize this money to obtain maximum lasting benefit for our community. 46 Sitiokavalley ne 4.00 Parting Thou g hts *Wane Valley' Spokane Valley again has a balanced General Fund budget and overall remains in excellent financial condition . General Fund recurring revenues exceed recurring expenditures. Projected General Fund reserves (fund balance is at least 50% of recurring expenditures). 48 *Wane Valley' Continued pattern of moderate growth in recurring expenditures and limited expansion of City programs. 49 Silikane jvalley Summary The City of Spokane Valley continues to be in excellent financial condition with strong reserves and responsibly managed operations and related costs . 50 Cityof SpokaneValley,WA 2022 PreliminaryBudget AsofOctober 05, 2021 This page left intentionally blank. City Manager’s Budget Message 2022 Annual Budget Dear Citizens, Mayor and CityCouncil of Spokane Valley: What a difference a year makes. When I penned this message in the fall of 2019,I noted that we existed in the longest economic expansion in United States history, and at that point observed that with each passing day we were closer to the next economic downturn. When I wrotethis message in the fall of 2020, Inoted that we existed in a global recession brought on by the COVID- 19 pandemic and that we were uncertain of the depth and breadth of the impact of this event on City revenues and the programs they support. The ensuing year has been fraught with uncertainty and now in the fall of 2021 it’s clear the recession has ended,and the U.S. and local economy aregrowing at a brisk pace. With that said however, anecdotally we understand that the economic recovery has been disproportionate and has favored larger businesses but left many smaller businesses behind. This uneven economic recovery is an issue Council and Staff must constantly be cognizant of as we consider economic policy decisionsin the future. Because the City has a long history of making prudent financial decisions dating back to our 2003 incorporation, because we haveengaged in consistently responsible budgeting including realistic revenue projections and controlledspending, because we have restrained the growthof City programs and related spending, and because we haveadhered to the key Fiscal Policies noted in following pages, we believe we are delivering a 2022 Budget that will comfortably allow the City to continue to deliver status quo levels of servicethroughout all of next year while at the same time financing another aggressive capital improvement program. Budget Development Goals We recognize that to ensurecontinuedfinancial stability, it is imperative that we achieve two key goals within our General Fund: 1. Recurring annual revenuesmust be greater than or equal to recurring annual expenditures, and 2.The ending General Fund fund balance must be sufficient enoughto meet cash flow needs which is no less than 50% of recurring expenditures and represents roughly sixmonths of General Fund operations. Even in light of the financial uncertainty we’ve faced over the past 2 years I am pleased to report that each of these goals haveagain been achieved in the 2022 General Fund Budget. Beyond recurring operating activity,and dueto our exceptionally strong financial position, we have been afforded the opportunity to use theportion of the General Fund fund balance that exceeds 50% of recurring expenditures for capital construction projectsthat are important to the City Council and Community. Following this policy of transferring the fund balance in excess of 1 50%, since 2013, City Councils have made the decision to transfer $38.9million of excess General Fund reserves to partiallyfinance a variety of projects including: each phase of the Appleway Trail, Sullivan Road West Bridge Replacement, ApplewayAvenue Landscaping, construction of a new City Hall, the Barker/BNSF Grade Separation Project, completed a new section of Garland Avenue stretching from Flora Road to Barker Road, acquired 17.7 acres of land in the Ponderosa area for future park development, acquired 45 acres of land located east of Flora Road and north of the Spokane River for future park development,and acquired an additional 3.16 acres adjacent to the police precinct for potential future expansion. The City has also set aside a portion of this money for future projects including: the Pines/BNSF Grade Separation Project, Barker Corridor Projects, development of Balfour Park, and a new exhibit hall at the Spokane County Fairgrounds. 2 Fiscal Policies Fiscal Health is at the Core of Providing a Good Public Service The Fiscal Policies adopted by the City Council are important forthe long-range fiscal strength of Spokane Valley. These policiesset a framework that the City will follow to responsibly manage resources and if necessary, the circumstances under which we will utilize reserves to sustain operations during economic downturns. Financial Management The City will strive to: 1.Maintain basic service levels with minimal resourcesto achieve success. 2.Minimize personnel costsand overhead by continuing to contract for services when it makes financial and operational sense to do so. 3.Continue the six-year Business Plan process. 4.Leverage City funds with grant opportunities. 5.Minimize City debt with apay 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 SpokaneValley carries an exceptionally low debt burden and currently utilizes only1.08% of its totaldebt capacity, andmore importantly, only5.39% 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 objectivesare: 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 ofat 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 StabilizationReserveFund#121 ($5.5 million) to maintain ending fund balance minimum. 4.Commitmentto the strategy that the Service Level StabilizationReserveFund#121will not be reducedbelow $3.3 million (60% of $5.5 million)without City Council approval. If Council should deem this necessary, the City will then first replenish Fund #121 to at least $3.3 million before any annual General Fund transfers are made to Capital Reserve Fund #312. 5.Maintain the 2022 property tax assessment the same as 2021 with the exception of new construction. As in the previous 12-years, the City will forego the 1% annual increase to property tax allowable by RCW 84.52.050. We anticipate this will result in a levy of $12,724,900plus estimated new construction of $475,000for a total levy of $13,199,900. The allowable potential increase will be banked for future use as provided by law. 6.Grow our economy so the existing tax base can support basic programs. Commitment – By committing to these policiesand the checks and balancesthey afford, the City will ensure financial sustainability wellinto the future. 3 2022 Budget Highlights City Priorities TheCity’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 andOperating and Capital budgets. Moderate Growth in Recurring General Fund Expenditures Investing in the essential core services identified by the Council and Community is the foundation of theprograms and related expenditureswe include in this budget. Similar to the trend experienced in most jurisdictions, we find that the cost of providing these services oftenincreases 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 2022. The revenue and expenditure figures included in the 2022 Budget are each considerably higher than in previous years and this is a reflection of the impact of dropping into and climbing out of a recession between 2020 and 2022. Increases at the point of budget adoption over the past 9-years have been: Recurring RevenuesExpenditures 2022compared to20218.73%7.66% 2021compared to20202.20%5.14% 2020compared to20196.12%3.00% 2019compared to20185.56%1.90% 2018compared to20173.73%1.81% 2017compared to20164.38%0.87% 2016compared to20153.08%2.79% 2015compared to20142.72%3.90% 2014compared to20134.39%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 2022 Budget wherepublic safety costs including law enforcement, courts, prosecution, public defenseand jail related services represent the City’s primary operating expenditure and total $29,804,434which is a 6.83% increase over the 2021 Budget. Noteworthy about the public safety budget are the following observations: It represents 61.6% of the 2022General Fund recurring expenditure budget ($29,804,434/ $48,415,982). It is equivalent to 226% of anticipated 2022 property tax collections ($29,804,434/ $13,199,900). In other words, if property taxes were to double they alone would not be 4 sufficient to cover Spokane Valley’s public safety commitment. The 2022 Budget includes an additional Police Officer whose timewould be dedicated to the purpose of responding to homelessness issueswithin our community. Staffing Levels Thefull-time equivalent employee (FTE) count will increase by 5.00 from 96.25 in 2021 to 101.25 in 2022. This includes: a 1.0 FTE Project Manager position allocated 100% to the City Manager’sofficethat will allow the City to address emerging issues more proactively. a 1.0 FTE Code Enforcement Supervisor position allocated 100% to Code Enforcementthat will help us to respond to complex code enforcement issues in a more timely manner. a 1.0 FTE Assistant Engineer position allocated 100% to Development Engineeringthat will allow us to better respond to record setting private development which in turn improves the City’s underlying economic foundation. a 1.0 FTE CAD Manager position allocated 50% to Engineering and 50% to Capital Projects that is necessary in order to maintain our infrastructure addition and improvement programs. a 1.0 FTE Engineering Tech 2 position allocated20% to Engineering and 80% to Capital Projectsthat is necessary in order to maintain our infrastructure addition and improvement programs. The FTE count allocated among City funds is as follows: 20212022 AdoptedStaffAmended BudgetReallocationAdditionsBudgetAdditionsTotal General Fund #00176.28(0.23)1.0077.053.7080.75 Street O&M Fund #1017.470.000.007.470.007.47 Street Capital Projects Fund #3037.600.000.007.601.308.90 Stormwater Fund #4023.900.230.004.130.004.13 95.250.001.0096.255.00101.25 The personnel costs for the 80.75FTEs charged to the General Fund represent just 21.8% of recurring expenditures. Taking into considerationthatwe contract for police services and are served by Fireand Water districts as well as a Library District, for a city of our size we operate substantially below the normal employee count and consequently at a significantly reduced payroll costrelative to many cities across the country. Spokane Valley staff levels average about one employee for every 1,017 citizens(= population of 102,976per theU.S Census Bureau/101.25FTEs) 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 continues to be alean, productive City government. Pavement Preservation 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 5 and repavingand 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. Beginning in 2012, the City initiated a program of expending general fund, special revenue fund and capital project fund revenues and reserves for the purpose of financing our street preservation efforts. In 2022, our community will again see an aggressive program of caring for roadways including the potential of surface treatment programs that would be new to Spokane Valley. For 2022,we project total revenues in Pavement PreservationFund #311of $5,460,600that combined with $1,791,400of fund reserves will be applied against $7,252,000in projected expenditures. Sources of revenue in 2022 are anticipated to include$1,600,000 from the Street Wear fee that was adopted by Council in 2018, $1,029,000 in grant proceeds and$2,831,600in transfers from other City funds consisting of: $1,001,800from the General Fund $ 914,900from REET 1 Capital Projects Fund #301 $ 914,900from 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 2022 Budget includes $32,082,233of capital expenditures that we anticipate will be in-part offset with $11,813,312in grant revenues which results in 36.8% of capital projects being financed with State and Federal dollars. The capital expenditures we’ll incurin 2022 partially include: $2,620,000 from the General Fund: o$1.0 million for the replacement of financial management software. o$166,000 for Information Technology equipment acquisitions. o$5,000 for office equipment. o$24,000 for the acquisition of 2 radar trailers for Police. o$1.46 millionfor the replacement of Police vehicles. $85,500 for equipment including a generator in Street Fund #101. $33,500 for broadcast equipment from PEG Fund #107. $9.97million in Street Capital Projects Fund #303. $4.73million in Park Capital Projects Fund #309. $7.20 million in Pavement Preservation Fund #311. $2.78million in Railroad Grade Separation Projects Fund #314. $750,000 towards the design of a Fairground Exhibit Center in Fund #316. $3.37million in Stormwater Fund #402 and Aquifer Protection Area Fund #403. $512,500from Equipment Rental and Replacement Fund #501 that includes o$47,500 for thereplacement of a shared vehicle. o$95,000 for the replacement of 2 vehicles in Engineering. o$40,000 for the addition of a vehicle for Code Enforcement. o$80,000 for the addition of a dumb bed truck for our Street operation o$250,000 for the replacement of anexisting snowplow. 6 Challenges Beyond the annual challenge of balancing the General Fund budget, the City of Spokane Valley has severalon-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. Gas Tax - Because this tax is a fixed amount per gallon, and because each generation of newer vehicles get better gas mileage, we have found that from year to year, this revenue source has hoveredsomewhere between flat or slightly declining.Added to this decline in revenues is the COVID-19pandemic event which has led to a significant reduction in gas tax revenues because of a change in driving habitswhere many people chose to work from home and otherwise avoid public settings to whichthey would have had to drive. The reduction in gastaxrevenues over the past 5-years is as follows: o 2018 - $2,196,915 o 2019 - $2,150,823 o 2020 - $1,869,711 o 2021 - $1,930,600 (budgeted) o 2022 - $2,026,200(budgeted) Telephone Utility Tax – This 6% tax generated $3,050,000 in the first year of collections which occurred in 2009. In the ensuing 10-years running from 2010 to2019, as people made the shift from utilizing both land lines and cell phones to just cell phones, this revenue source declined by nearly 50% to just $1,563,981. This decay in revenues was further exacerbated in 2020 and continued into 2021 with the advent and fallout of the COVID-19 pandemic event where people were looking to cut costsand consequently cut many of the remaining land lines at an increasedrate. At this point we’re projecting 2022 telephone utility tax revenues of just $932,000 which is greater than 70% less than 2009 collections. Because of the stagnant gas tax revenues and ongoing decline in telephone utility tax revenues, 2022 will be the sixth consecutive year of budgeted recurring expenditures exceeding recurring revenues. o We have been able to continue to deliver historic levels of service over this period by doing the following: 2017– a $328,000 operating deficit was resolved by drawing down fund reserves. 2018– a $415,000 operating deficit was resolved by drawing down fund reserves. 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. 2020– a $1,365,000 operating deficit was resolved through a transfer from Capital Project Fund #312. 2021– an anticipated operating deficit of $2,552,600 will be resolved through a direct transfer from the General Fund #001. 2022– an anticipated operating deficit of $2,820,419 will be resolved through a direct transfer from the General Fund #001. In the next section which addresses Pavement Preservation there is a discussion on the efforts of aCouncil appointed Street Sustainability Committee that addresses City’s 7 Pavement Management Program including an evaluation of current revenues and potential future funding sources for maintaining city streets at a recommended level of service and fully funding Street O&M Fund #101 as well as Street Capital Projects Fund #303 and Pavement Preservation Fund #311. 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 Grantrevenues, and o Beginningin 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 12- year period 2011 through 2022: Fund 001101106123301/302310 StreetCivic Fac.Civic Fac. GeneralStreet O&MWear FeeReplace.REET 1&2CapitalGrantsTotal Actual 2011584,6810000500,00001,084,681 20122,045,2030000002,045,203 2013855,857282,0000616,284300,000035,9452,090,086 2014888,823282,0000616,284368,94402,042,6654,198,716 2015920,000206,6180616,284502,0980835,2243,080,224 2016943,80067,3420559,808730,57201,654,6983,956,220 2017953,20067,342001,320,958089,2082,430,708 2018962,70067,3421,000,00001,370,65801,422,4044,823,104 2019972,30001,608,02801,468,60002,398,3306,447,258 2020982,02301,513,53201,545,277098,2814,139,113 Budget 2021991,84301,537,77601,654,557004,184,176 20221,001,80001,600,00001,829,800004,431,600 12,102,230972,6447,259,3362,408,66011,091,464500,0008,576,75542,911,089 The City used 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. In the years leading up to 2020 we existed in a fairly robust economy and beginning in 2017, following the depletion of Fund #123 reserves, we began applying a portion of our strong Real Estate Excise Tax (REET) collections towards pavement preservation. During this time frame we recognized that when the economy inevitably waned in the future, so too would REET revenues, and a consequence of over reliance on that source of money could in the future limit the City’s ability to provide the necessary match needed for State and Federal grants thatare applied to other street construction and reconstruction projects. 8 For a number of years Spokane Valley struggled to develop a pavement management plan that clearly delineated 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 thatplan. The results of one of our most recent studies was communicated to Council on April 2, 2019 and this answered severalquestions includinghow pavement management resources should be allocated between the local access, collector and arterial portionsof our street network.This study also showed that the pavement condition index (PCI) of City streets is currently holding fairly steady at a rating of 76 (out of 100) which is considered to be in the “Good” category. Council has historically committed to continuing to evaluate our pavement management program andhas asked Staff to research a variety of pavement treatments beyond our historic use of crack sealing and grind and overlays. In the Spring of 2021 Council appointed a Street Sustainability Committee (SSC) comprised of 23 community leaders representing a broad range of stakeholders including small and large businesses, freight, schools, social services, transportation and utilities. The SSCis using a variety of public outreach methods to gather feedback from the community including public meetings, surveys, and a combination of social, print and digital media. Staff isalso providingthe SSCwith a wide range of information pertaining to pavement management and related financing optionsincluding information that the City currently provides annual funding of approximately $8 million while the estimated annual need for a fully funded program is a total of $16 million including Street O&M Fund #101, Street Capital Projects Fund #303 and Pavement Preservation Fund #311.The work of the SSCwill continue through the autumn of 2021 and at the conclusion of this process the SSCwilldevelop a recommendation for Councilconsideration that: 1.Evaluatescitizens’ interest and support for maintaining city streets and suggesting pavement condition goals. 2.Identifiespreferences for maintaining city streets, types of treatments used, and long- term levels of service. 3.Investigatescurrent revenues and potential futurefunding sources for maintaining city streets at the recommended level of serviceand fully funding Street O&M Fund #101, Street Capital Projects Fund #303 and Pavement Preservation Fund #311. Based upon the work of the SSC, Council will work with Staff on developing next steps which could lead to adoption of a fully funded Pavement Management Plan. 3.Railroad Grade SeparationProjects (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 $24.7million), Pines and Trent Underpass(estimated cost of $29.0millionwith $9.7 million of this secured thus far), Sullivan Road Overpass improvements, (estimated cost of $26.6 million) Park Road Overpass Because grade separation projects are exceptionally expensive endeavorsand largely beyond our ability to finance solely through existing sources ofinternalrevenue, the Cityhas 9 pursued grant funding from both the Federal and State Governments overthe past several yearsand will continue to do so into the future. Barker/Trent Grade Separation Project We reached the point of being fully funded for this project in early 2018. Design was completed in 2020 and we have acquired all necessary right-of-way with the exception of one parcel upon which we received notification of a Cert 3 acceptance. Construction funds were obligated in late 2020 and the project was also put out to bid. Construction on the project began in the spring of 2021 and is anticipated to conclude in the fall of 2022. Revenue sources are comprised of the following: Barker Grade Separation Project Financing Secured City of Spokane Valley General Fund reserves$1,421,000 Real Estate Excise Tax (REET)2,209,000 Total from Spokane Valley$3,630,000 Federal Earmark719,921 2017 - WA Legislature appropriation1,500,000 2018 - National Highway Freight Program6,000,000 2018 - TIGER 99,020,149 FMSIB (20% of total) (assume $19.0 million)3,800,000 $24,670,070 Pines / Trent Grade Separation Project Progress to date includes: We anticipate the project cost will be $29.0 million and thus farwe have secured $9.7 million including $4.7 million set aside bythe City.Additionally, there exists an inactive Freight Mobility Strategic InvestmentBoard (FMSIB) grant in the amount of $3.36 million. It is currently unclear whether these funds will be made available to Spokane Valley in the future.Following is a detailed list of sources secured: 10 Pines Grade Separation Project (Estimated cost of $29 million) Financing Secured City of Spokane Valley 2016 General Fund Property acquisition$500,000 2017 General Fund dedication1,200,000 2017 General Fund allocation of fund balance > 50%721,000 2018 General Fund allocation of fund balance > 50%764,000 2019 General Fund allocation of fund balance > 50%1,500,000 Total from Spokane Valley4,685,000 2018 - SRTC for ROW (FHWA)1,890,000 2019 - CRISI 2 for Design1,246,500 2020 - SRTC (FHWA)1,905,000 $9,726,500 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 anengineering firm valued at $124,000 with a scope of services that calledfor evaluating two potential sites, each of which includeda roundabout and signalized intersection alternative. Staff presented subsequent reports to Council that provided design progress updates on October 17, 2017, December 13, 2018and 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 Delegationand 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 through the Federal Rail Administration (FRA) in the amount of $1,246,500. The related contract for the CRISI grant was completed in March 2020 and the proceeds are being applied towards the engineering design phase. In May 2020 Council approved the contract to complete the engineering design phase of the projectwhich we anticipate will be completed in the latter part of 2021. In early 2020 the City was awarded an additional $1,905,000 towards right-of-way acquisition through the Spokane Regional Transportation Council (SRTC). In July 2020 the City began acquiring right-of-way through the acquisition of three parcels. 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.We anticipate right-of-way activities will continue into 2022. With the engineering design phase completed by the end of 2021 and right-of-way acquisition phase completedin 2022 we anticipate the project will be “shovel ready” by December 2022. 11 For the construction phase of the project the City has applied for a variety of both state and federal grants including the TIGER,FASTLANE,CRISI, BUILDandINFRAprograms as wellas Congressionally Directed SpendingRequests(previously known as earmarks). 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. 4.Continuing to Address the COVID-19 Pandemic The COVID-19 Pandemic Event has created untold hardship across the planet, the United States and right here in Spokane Valley. It has created budget and service challenges and to date we’ve done a good job of responding. Helping us in this effort was the $4.35 million CARES Act funds we received in 2020 and much needed additional assistance has come in the form of $16 million of ARPA funds. Our challenge here is to identify how we can utilize this money to obtain maximum lasting benefit for our community. 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 economic development efforts include: 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 2022 Budget to continue this effort. Planned Action Ordinance (PAO) – In the latter part of 2016 the City receiveda$114,200 grant from the Department of Commerce that with an additional investment of $55,000 from the City, resultedin a streamlined environmental permitting process in the northeast industrial area of our community. This study completedthe environmental permitting requirements for the northeast industrial areawhich led to the development of a Planned Action Ordinance (PAO) adopted by Council March 12, 2019. The PAO saves 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”. Since adoption of the PAO, 317acres have been or will be developedin the northeast industrial area out of a total available 459acres leaving just 142acres available. Northeast Industrial Area – In addition to the adoption of the Planned Action Ordinance the City has engaged in a number of capital projects in our Northeast Industrial Areathatresulted in the 12 expansion and improvement of our infrastructure and have the dual benefit of improvingour road system and making the area more attractive for future economic development. These include: In 2019we rebuilt Barker Road 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, in 2020 we completed a project that began in 2019 that resulted in the construction of a new one-mile section of Garland Avenue that stretches from Flora to Barker.This new stretch of road made150additional acres of industrial property accessible to development. The City began a construction project in 2020 that was nearly completed in 2021 that rebuilt Barker Road from Euclid Avenue running south to the Spokane River.Portions of the project that remain consist of a shared use path for pedestrian and bicycle traffic that will be constructed in 2022 and the portion of the road crossing the Union Pacific rail line. The Budget for 2022 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 ongoingmaintenance of financial reserves since incorporation has served the intended purpose of providing Spokane Valley the means to sustain critical public services during turbulent economic conditions including those experienced during the Great Recession that began in 2008and the COVID-19 induced global recession we continue to experience. The 2022 Budget again reflects a prudent and guarded continuation of service delivery capabilities. As I write this messagewe continue to exist in turbulent times brought on by the COVID-19 Pandemic.While we remain uncertain of the depth and breadth of the impact this event will have on City revenues and the programs they support, we will in the future, as we have in the past, “continue to remain vigilant in our observance of local, state and national events and economic trends that may impact our own community and work towards capitalizing on our strengths, minimizing our weaknesses, and being ever watchful towards both threats and opportunities.” Balanced Budget Means exactly what it says – recurring General Fund operating expensesand the programs they supporthave been balancedwith known or reasonably predictable recurring 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-endwhich provideforthe 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 2022 and beyond. Acknowledgments I would like to acknowledge the Community,City Council and Staff for a long history of financially responsiblespending and sensiblefiscal planning. By saving and conserving the taxpayers’ money and by adoptingand adhering toprudent long-term fiscal policies, the City willin 2022 continue to provide levels of service on par with those we’ve provided in past years. 13 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 2022 Budget recommendations toachieve the Council’s ongoing goal of sustainability. I hope the Citizens of Spokane Valley are proud of theprograms andstrong financial condition of their City. We invite your examination and questions regarding the 2022 Budget. Respectfully, Mark Calhoun City Manager 14 FINANCE DEPARTMENT Chelsie Taylor, Finance Director 10210E Sprague AvenueSpokane Valley WA 99206 Phone: (509)720-5000Fax: (509)720-5075www.spokanevalley.org TO: City Manager and Members of the City Council FROM:Chelsie Taylor, Finance Director SUBJECT:About the 2022 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 desiredgoals 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 considersunforeseen contingencies and provides for the need for periodic adjustments. 2022 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 withthe Great Recessionand again with the COVID-19 pandemic, 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. 15 In mid-April 2021 the Finance Department notified City Departments that their 2022 revenue and expenditure estimates were due by mid-May. Through the summer, 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 June15, 2021. Following the workshop, the Finance Department continued work on the budget including refinements of revenue and expenditure estimates and through September, the Finance Department and City Manager reviewed updated budget projections. By the time the 2022 Budget is scheduled to be adopted on November9, 2021, the Council will have had an opportunity to discuss it on eightseparate occasions, including threepublic hearings to gather input from citizens: June15Council budget workshop August17Admin report: Estimated 2022 revenues and expenditures August 24 Public hearing #1on 2022 revenues and expenditures October 5 City Manager’s presentation of preliminary 2022 Budget October 12 Public hearing #2on 2022 Budget October 26 First reading on ordinance adopting the 2022 Budget November 9 Public hearing #3on the 2022 Budget November 9 Second reading on ordinance adopting the 2022 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 ordinancefollowing 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 employeepositions, 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. 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. 16 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-termdebt 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. 17 There are four governmental fund types used by the City of Spokane Valley: 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 #108– Affordable & Supportive Housing Sales Tax 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 #314– Railroad Grade Separation Projects Fund #315– Transportation Impact Fees Fund #316– Economic Development Capital Projects Fund Proprietary Fund Types Asecondtype of fund classification isthe 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 position) is segregated into restricted, unrestricted,and invested in capital assets classifications. 18 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 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 Fiduciary Fund Types A third type of fund classification is the fiduciary funds that are used to account for activities conducted for the benefit of those outside City. Fiduciary funds have the same measurement focus and basis of accounting as proprietary funds. Under this approach, the operating statements for the fiduciaryfunds focus on a measurement of net income (revenues and expenses) and both current and non-current assets and liabilities are reported on related balance sheets. Net position is always classified as restricted. The City uses one fund type in this category: 1.Custodial Funds These funds account for the fees and taxes collected by the City on behalf of other governments, such as Washington State and Spokane County.Custodial Funds are comprised of #632 – Passthrough Fees and Taxes 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, internal service, and fiduciaryfunds. 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 Proprietaryand FiduciaryFunds 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. 19 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%. Thetax 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 thetax. The allocation of the 8.9% tax rate to the agencies is as follows: State of Washington6.50% City of Spokane Valley0.85% Spokane County0.15% Criminal Justice0.10% Spokane Public Facilities District0.10%* Public Safety0.10%*2.30% local tax Juvenile Jail0.10%* Mental Health0.10%* Law Enforcement Communications0.10%* Spokane Transit Authority0.80%* 8.90% * Indicates voter approved sales taxes. 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 citieswithin the County. 20 Gambling Tax Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to gambling. Funds remaining after necessary expenditures for such enforcement purposes may be used for any general government purpose. Gambling taxes are to be paid quarterly to the City, no later than the last day of January, April, July and October. The City imposes a tax on the following forms of gambling at the following rates: Bingo (5% gross, less prizes); Raffles (5% gross, less prizes); Punchboards and Pull tabs(5% gross, less prizes); Amusement Games (2% gross, less prizes); Card playing (6% gross). Leasehold Excise Tax Taxes on property owned by state or local governments and leased to private parties (City’s share). Franchise Fees Cable TV is the only franchise fee levied in the City at a rate of 5% of gross revenues. This is a fee levied on private utilities for the right to use city streets, alleys, and other public properties. State-Shared Revenues State-shared revenues are received from liquor sales, marijuana revenues, and motor vehicle excise taxes. These taxes are collected by the State of Washington and shared with local governments based on population. State-shared revenues are distributed oneither a monthly or quarterly basis, although not all quarterly revenues are distributed in the same month of the quarter.The 2021 population figure used in the 2021 Budget is 98,600as reported by the Office of Financial Management(OFM)for Washington State on April 1, 2021.However, the 2020 Census was released subsequent to the April 1, 2021 population estimate, and the Census figure has the population at 102,976. OFM may update the population to match the Census at a future date. 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. 21 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 $0.494per 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 2022 the Municipal Research and Services Center estimates the distribution back to cities will be $19.31per person. Based upon a City of Spokane Valley population of 98,600 (per the Washington State Office of Financial Management on April 1, 2021) we anticipate the City will collect $1,903,966in 2022. RCW 47.30.050 specifies that 0.42% of this tax must be expended for paths and trails activities and based upon the 2022 revenue estimate,this computeto $8,000. The balance of $1,896,000 will be credited to Fund #101 for street maintenance and operations. Telephone Utility Tax The City of Spokane Valley levied a 6% telephone utility tax via Ordinance #08-014 with collections beginning in 2009. Telephone companies providing this service pay the tax to the City monthly. Telephone tax has been estimated at $932thousandfor 2022. 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 $8,000 in 2022. 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. The hospitality industry, including hotels, was one of the industries affected the most by the COVID- 19 pandemic due to reduced travel from the State’s stay home order. This being the case, the City experienced significant reductions in hotel/motel tax collections in 2020. These revenues began to recover mid-2021 but are still below pre-pandemic levels.This tax is estimated to generate $400,000 in 2022. 22 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. Theimpacts of the COVID-19pandemic described under Fund #104 above also apply to these revenues. Thistax is estimated to generate $600,000 in 2022. 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 ina capital contribution in support of Public Education Government (PEG) capital requirements an amount equal to $0.35 per subscriber per month to be paid to the City on a quarterly basis for the life of the franchise. Capital contributions collected under this agreement are allocated to PEG capital uses exclusively. PEG capital uses include, in part, the set-up of equipment in the City Council Chambers that allows Spokane Valley to broadcast Council meetings both live and through subsequent reviews via digital recordings available on the City's website. Affordable and Supportive Housing Sales TaxFund #108 In the year 2020, the Council authorized the City to collect the affordable and supportive sales tax, which is a rebate of the State sales tax to cities and counties. The amount received by the City is up to .0146% of the taxable retail sales within the City capped at the 2019 fiscal year taxable retail sales. The department of Revenue has estimatedthis capped distribution to be $193,000 for the City. The City will receive these revenues for 20 years, and the revenues may only be used to support affordable housing within the City or for rental assistance as outlined in RCW 82.14.540. 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: 23 $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, 2022, the outstanding balance on this portion of the bond issue will be $3,780,000. $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 stnd from the 1and 2quarter percent real estate excise tax. At January 1, 2022,the outstanding balance on this portion of the bond issue will be $305,000. 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 installmentsover 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, 2022, the outstanding balance on the bond issue will be $6,400,000. 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 rateof 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-familyunit and $21 per 3,160 square feet of impervious surface for all other properties. These charges are uniform for the same classof customers and service facilities. These fees are estimated to generate $1,910,000 in 2022. 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 2022. 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. 24 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 2022: Out: 001101105106301302312315Total In 0010030,0000001,400,00001,430,000 1012,820,41900000002,820,419 204401,40000081,10081,10000563,600 3030000361,7801,113,649225,000150,0001,850,429 309160,000000004,522,42004,682,420 In: 3111,001,800001,600,000914,900914,900004,431,600 314000000826,2900826,290 316000000750,0000750,000 50140,00080,000000000120,000 502450,0000000000450,000 17,924,758Total in Total Out4,873,61980,00030,0001,600,0001,357,7802,109,6497,723,710150,00017,924,758Total out 0 #001– General Fund is budgeted to transfer out $4,873,619including: $2,820,419to Fund #101 – Street Fund as coverage of the estimated deficit in recurring activity for the 2022 Budget. $401,400 to Fund #204 – LTGO Debt Service Fund for bond payments on the 2016 LTGO Bonds for the City Hall construction. $160,000 to Fund #309 – Park Capital Projects Fund for park related projects. $1.001,800to Fund #311 – Pavement Preservation Fund for pavement preservation projects. $40,000 to Fund #501 –Equipment Rental and Replacement Fund to fund the purchase of a new vehicle for the new Code Enforcement Supervisor position. $450,000 to Fund #502 – Risk Management Fund for the 2022 property and liability insurance premium. #101– Street O&M Fundis budgeted to transfer $80,000 to Fund #501 – Equipment Rental and Replacement Fund to fund the purchase of a new dump bed truck for the street’s maintenance activities. #105– Hotel / Motel Tax Fundis budgeted to transfer $30,000 to Fund #001 – General Fund for the purpose of financing advertising at CenterPlace. #106– Solid Waste Fundis budgeted to transfer $1,600,000to the Pavement Preservation Fund #311for the purpose of funding pavement preservation projects on local access streets. #301– REET 1 Capital Projects Fund is budgeted to transfer out $1,357,780including: $81,100to Fund #204 –LTGO Debt Service Fund to pay a portion of the annual payment on the 2014 LTGO bonds. $361,780 to Fund #303 – Street Capital Projects Fund that will be applied towards grant matches for street construction projects. $914,900to Fund #311 – Pavement Preservation Fund for pavement preservation projects. 25 #302– REET 2 Capital Projects Fund is budgeted to transfer out $2,109,649including: $81,100to Fund #204 –LTGO Debt Service Fund to pay a portion of the annual payment on the 2014 LTGO bonds. $1,113,649to Fund #303 – Street Capital Projects Fund that will be applied towards grant matches for street construction projects. $914,900to Fund #311 – Pavement Preservation Fund for pavement preservation projects. #312– Capital Reserve Fund is budgeted to transfer out $7,723,710including: $1,400,000 to Fund #001 – General Fund for the replacement of police vehicles. $225,000 to Fund #303 – Street Capital Projects Fund to install school zone beacons throughout the City. $4,522,420to Fund #309 –Parks Capital Projects Fund that will be applied towards the water line at Sullivan Park, Balfour Parkconstruction, and the preliminary design on the Spokane Valley River Loop Trail. $826,290to Fund #314 – Railroad Grade Separation Projects Fund that will be applied to grade separation projects at Barker, Pines, and SullivanRoads. $750,000 to Fund #316 – Economic Development Capital Projects Fund that will be applied to the preliminary design of a new building at the Fairgrounds. #315 – Transportation Impact FeesFundis budgeted to transfer $150,000 to the Fund #303 – Capital Projects Fund that will be applied toward street construction projects. SIGNIFICANT ASSUMPTIONS IN THE 2022 BUDGET Budget Summary for All Funds Based upon funding levels anticipated in the 2022 budget, City staff will strive to maintain adequate levels of service. Appropriations for all City Funds will total $108 million including $32.1 million in capital expenditures, comprised in-part of: o$2.6 million in Fund #001 –General Fund. o $10million in Fund #303 – Street Capital Projects. o $4.7million in Fund #309 – Park Capital Projects. o $7.2million in Fund #311 – Pavement Preservation projects. o $2.8million in Fund #314 – Railroad Grade Separation Projects. o $315thousandin Fund #402 – Stormwater Management projects. o $3 millionin Fund #403 – Aquifer Protection Area projects. o$513 thousand in Fund #501 – Equipment Rental and Replacement vehicles. Topartially offset the $32.1 million in capital costs, we anticipate $11.8million in grant revenues which results in 36.82% of capital expenditures being covered with State and Federal money. Budgets will be adopted across 27 separate funds. Thefull-time equivalent employee (FTE) count will increase in 2022 by 5 to 101.25 from 95.25. These increases include a Project Manager position in the City Manager Department, an Engineering Tech II split 0.2 to Engineering and 0.8 to capital projects, a CAD Manager split 0.5 to Engineering and 0.5 to capital projects, a Code Enforcement Supervisor in the Building Department, and an Assistant Engineer in Development Engineering. The 2022 Budget reflects the eighthconsecutive 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 $2,831,600. 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. 26 Contract costs for public safety, park maintenance, aquatics and street maintenance are based on estimates by City staff. The City sets money aside in Fund #501 – Equipment Rental and Replacement for the eventual replacement of its vehicles as well as a reserve to replace equipment in the kitchen at CenterPlace. 2022 General Fund Revenues Total recurring 2022 revenues are estimated at $52,432,700as compared to $48,225,019in 2021, whichis an increase of $4,207,681or 8.73%. The two largest sources of revenue continue to be Sales Tax and Property Tax which are collectively estimated to account for 84.76% of 2022 General Fund recurring revenues. The 2022general sales tax estimate (excluding criminal justice and public safety sales taxes) iscurrently estimated at $27.7 million which reflects an increase of $2.5 millionor 10.0% over the 2021 estimate. The Property Tax levy does not include the potential annual increase allowed by Initiative #747 which was approvedby the voters in November 2001 and the subsequent action by the State Legislature in November 2007. o The 2022 levy is estimated at $13,199,900. o The levy assumes we start with the 2021 levy of $12,724,920, forgo the potential annual increase allowed by State law, and finally add taxes related to new construction which we estimate to be $475,000. Franchise fees and business registrations are primarily based on projected receipts in 2021. State shared revenues are based upon a combination of historical collections including 2021 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. 2022 General Fund Expenditures Total 2021 recurring expenditures are budgeted at $48,415,982as compared to $44,972,827 in 2021. This is an increase of $3,443,155or 7.66%. The City commitment of 6% of recurring General Fund expenditures to pavement preservation equals $2,831,600and is computed by multiplying total recurring expenditures prior to adding the pavement preservation element ($2,831,600/ $47,414,182= 6%). The $2,831,600 that is transferred to Pavement Preservation Fund #311 is comprised of the following: o $1,001,800from General Fund #001 o $914,900from REET 1 Capital Projects Fund #301 o $914,900from REET 2 Capital Projects Fund #302 2022 Nonrecurring expenditures total $5,632,119and include: o$136,000 for Information Technology expenditures including: $15,000 to replace outdated copiers $55,000 to replace the card access systems at CenterPlace and the Maintenance Shop $50,000 to upgrade the City’s backup solution $16,000 for software upgrades o$5,000 for furniture for the new Project Manager position o$1,562,000 for various Public Safety items including: $24,000 for two radar trailers $55,000 for a vehicle for the new Homeless Services Officer 27 $25,000 to replace carpeting at the Precinct $50,000 to repaint the exterior of the Precinct $8,000 for tree and debris removal from the back lot at the Precinct $1,400,000 for the replacement of police vehicles o$12,000 to repaint the portico at CenterPlace o$26,700 to replace carpeting at CenterPlace o$30,000 to repair the plumbing systems at the pools o$1,000,000 for Financial Software capital costs o$2,820,419 transfer out to the Street O&M Fund #101 to cover the deficit in recurring expenditures exceeding recurring revenues in that fund o$40,000 transfer out to the Equipment Rental & Replacement Fund #501 for an additional vehicle for the Code Enforcement Supervisor position General Fund Revenues Over (Under) Expenditures and Fund Balance 2022 recurring revenues are anticipated to exceed recurring expenditures by $4,016,718. Total 2022 expendituresare anticipated to exceed total revenuesby $215,401. The total unrestricted General Fund ending fund balance is anticipated to be $30,998,132at the end of 2022 which is 64.02% of total recurring expenditures of $48,415,982. Our goal is to maintain an ending fund balance of at least 50.0%. Highlights of Other Funds Revenues Motor vehicle fuel tax (MVFT) revenue that is collected by the State and remitted to the City is estimated to be $1,904,000 according to per capita estimates provided by the Municipal Research and Services Center. Of this amount, $1,896,000will be credited to the Street O&M Fund#101and 0.42% or $8,000 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 $932,000. Real estate excise tax (REET) revenue is computed by the City and is primarily used to match grant funded streetprojects as well as pay a portion of the annual payment on the 2014 general obligation bonds. In 2022 we estimate these revenues to be $1,500,000 per each ¼% for a total of $3,000,000. Hotel/Motel tax revenues are computed by the City and are dedicated to the promotion of visitors and tourism. In 2022 we estimate the tax will generate $1,000,000, which includes $600,000 in Fund #105 Hotel / MotelTax Fund from the 2% tax and $400,000 in Fund #104 Hotel / Motel Tax – Tourism Facilities Fund from the 1.3% tax that was effective as of July 1, 2015. The City began receiving the affordable and supportive housing sales tax in 2020, and will receive these revenues as rebate of the State’s sales taxes for 20 years. The amount received by the City is capped at 0.0146% of the taxable retail sales within the City for fiscal year 2019, and the revenues may only be used to support affordable housing or rental assistance within the City as outlined in RCW 82.14.540. These revenues are estimated at $193,000 in 2022 in the Affordable & Supportive Housing Sales Tax Fund #108. 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 2022 we estimate this fee will generate $1,910,000. 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. 28 Grant revenues that will be applied to a variety of construction projects are estimated at $11,813,312in 2022. By fund we anticipate grant revenues as follows: o Fund #303 – Street Capital Projects - $6,956,322 o Fund #309 – Parks Capital Projects - $126,100 o Fund #311 – Pavement Preservation - $1,029,000 o Fund #314 – Railroad Grade Separation Projects Fund - $1,560,290 o Fund #403 – Aquifer Protection Area Fund - $1,881,600 Expenditures Fund #101 – Street Fundappropriations include: o $5,874,119for maintenance of City streets, including $890,502in snow operations and $909,000 in intergovernmental payments for services. Fund #106 – Solid Waste Fundappropriations include: o a $1,600,000 transfer out to the Pavement Preservation Fund #311 for street preservation activities Fund #301 – REET 1 Capital Projects Fundincludes a $1,357,780appropriation to cover: o a $81,100transfer to LTGO Bond Debt Service Fund #204 to pay one-half of the City’s annual repayment of the 2014 LTGO Bonds. o a $361,780transfer to Street Capital Projects Fund #303 to partially offset the cost of street construction / reconstruction projects. o a $914,900transfer to Pavement Preservation Fund #311 for pavement preservation projects. Fund #302 – REET 2 Capital Projects Fundincludes a $2,109,649appropriation to cover: o a $81,100transfer to LTGO Bond Debt Service Fund #204 to pay one-half of the City’s annual repayment of the 2014 LTGO Bonds. o a $1,113,649transfer to Street Capital Projects Fund #303 to partially offset the cost of street construction / reconstruction projects. o a $914,900transfer to Pavement Preservation Fund #311 for pavement preservation projects Fund #303 – Street Capital Projects Fundincludes an appropriation of $9,971,150for a variety of street construction projects. Fund #309 – Parks Capital Projectsincludes a $4,728,520appropriation to cover a variety of City park improvements that will be financed through a combination of a $160,000 transfer from the General Fund #001, a $4,522,420transfer in from the Capital Reserve Fund #312, and $126,100in grant proceeds. Fund #311 –Pavement Preservationincludes $7,202,000of 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 Reserveincludes $1,400,000 in transfers to Fund #001 – General Fund for the replacement of police vehicles, $225,000 in transfers to Fund #303 – Street Capital Projects to install school zone beacons, $4,522,420in transfers to Fund #309 – Parks Capital Projects that will be applied toward Balfour Parkconstruction, the water line at Sullivan Park, and design of the Spokane Valley River Loop Trail as well as $826,290in transfers to Fund 29 #314 – Grade Separation Projects for Barker, Pines, and Sullivan. It also includes $750,000 in transfers to Fund #316 – Economic Development Capital Projects for the design of a new building at the Fairgrounds. Fund #314 – Railroad Grade Separation Projectsincludes appropriations in the amount of $2,775,263 towards the Barker Road Grade Separationproject, the Pines Road Grade Separation project, and the Sullivan Road Interchange project. Fund #402 – Stormwater Fundincludes $565,000 for nonrecurring expenditures includingin part: o $315,000 for various capital projects o $100,000 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 Fundincludes a $3,008,800appropriation to various capital projects. 30 CITY OF SPOKANE VALLEY, WA 2022 Budget Summary EstimatedEstimated BeginningEnding FundFundTotalFund Annual Appropriation FundsNo.BalanceRevenuesSourcesAppropriationsBalance General Fund00131,213,53353,832,70085,046,23354,048,10130,998,132 Street Fund101759,2995,874,1196,633,4186,039,619593,799 Paths & Trails Fund10330,4168,10038,516038,516 Hotel/Motel Tax - Tourism Facilities Fund1044,396,073402,5004,798,57304,798,573 Hotel/Motel Tax Fund105165,016601,000766,016601,000165,016 Solid Waste106689,0121,832,0002,521,0121,832,000689,012 PEG Fund107172,77379,000251,77373,000178,773 Affordable & Supportive Housing Sales Tax Fund108345,033193,000538,0330538,033 CenterPlace Operating Reserve Fund120300,0000300,0000300,000 Service Level Stabilization Fund1215,500,00005,500,00005,500,000 Winter Weather Reserve Fund122526,383800527,183500,00027,183 LTGO Bond Debt Service Fund20401,064,8001,064,8001,064,8000 REET 1 Capital Projects Fund3012,826,3951,502,0004,328,3951,357,7802,970,615 REET 2 Capital Projects Fund3024,312,7651,505,0005,817,7652,109,6493,708,116 Street Capital Projects30367,4029,971,15010,038,5529,971,15067,402 Park Capital Projects Fund3097564,808,5204,809,2764,728,52080,756 Civic Facilities Capital Projects Fund310840,1641,300841,4640841,464 Pavement Preservation Fund3116,135,4445,460,60011,596,0447,252,0004,344,044 Capital Reserve Fund31213,161,59010,00013,171,5907,723,7105,447,880 Railroad Grade Separation Projects Fund314293,5262,695,1722,988,6982,775,263213,435 Transportation Impact Fees Fund31570,000200,000270,000150,000120,000 Economic Development Capital Projects Fund3160750,000750,000750,0000 71,805,58090,791,761162,597,341100,976,59261,620,749 EstimatedEstimated BeginningEnding FundWorkingTotalWorking Working Capital FundsNo.CapitalRevenuesSourcesAppropriationsCapital Stormwater Management Fund4021,399,9591,912,0003,311,9592,443,926868,033 Aquifer Protection Area Fund4031,130,8702,343,5003,474,3703,063,800410,570 Equipment Rental & Replacement Fund5011,403,362230,0001,633,362522,5001,110,862 Risk Management Fund502340,484450,000790,484450,000340,484 Passthrough Fees & Taxes6320400,000400,000400,0000 4,274,6755,335,5009,610,1756,880,2262,729,949 Total of all Funds76,080,25596,127,261172,207,516107,856,81864,350,698 31 CITY OF SPOKANE VALLEY, WA 10/5/2021 2022 Budget 20212022Difference Between As As2021 and 2022 AdoptedAmendmentAmendedBudget$% #001 - GENERAL FUND RECURRING ACTIVITY Revenues Property Tax12,724,200012,724,20013,199,900475,7003.74% Sales Tax22,220,0002,980,00025,200,00027,720,0002,520,00010.00% Sales Tax - Public Safety 1,054,800105,2001,160,0001,276,000116,00010.00% Sales Tax - Criminal Justice1,862,400177,6002,040,0002,244,000204,00010.00% Gambling Tax and Leasehold Excise Tax384,0000384,000365,000(19,000)(4.95%) Franchise Fees/Business Registration1,215,00001,215,0001,215,00000.00% State Shared Revenues1,760,00001,760,0001,995,500235,50013.38% Fines and Forfeitures/Public Safety1,010,200(464,200)546,000529,200(16,800)(3.08%) Community and Public Works1,908,71901,908,7192,636,200727,48138.11% Recreation Program Revenues643,6000643,600652,4008,8001.37% Grant Proceeds000260,000260,0000.00% Miscellaneous Department Revenue21,000021,00021,00000.00% Miscellaneous & Investment Interest592,5000592,500288,500(304,000)(51.31%) Transfers in - #105 (h/m tax-CP advertising)30,000030,00030,00000.00% Total Recurring Revenues45,426,4192,798,60048,225,01952,432,7004,207,6818.73% Expenditures City Council631,5667,106638,672645,1706,4981.02% City Manager1,158,08917,7501,175,8391,466,305290,46624.70% City Attorney718,5930718,593747,89029,2974.08% Public Safety28,101,615(203,754)27,897,86129,804,4341,906,5736.83% Deputy City Manager284,8440284,844295,47710,6333.73% Finance / IT1,500,65901,500,6591,571,44370,7844.72% Human Resources318,5400318,540330,32111,7813.70% City Hall Operations and Maintenance301,09372,508373,601400,02026,4197.07% Community & Public Works - Engineering2,098,64202,098,6422,440,282341,64016.28% Community & Public Works - Economic Dev1,045,76251,2991,097,0611,188,26891,2078.31% Community & Public Works - Building & Planning2,487,066(72,508)2,414,5582,631,423216,8658.98% Parks & Rec - Administration356,467(1,040)355,427351,018(4,409)(1.24%) Parks & Rec - Maintenance940,0030940,003950,45510,4521.11% Parks & Rec - Recreation 328,5340328,534330,6872,1530.66% Parks & Rec - Aquatics510,0530510,053538,70028,6475.62% Parks & Rec - Senior Center35,403035,40336,8011,3983.95% Parks & Rec - CenterPlace972,2140972,214970,375(1,839)(0.19%) General Government1,297,38001,297,3801,703,713406,33331.32% Transfers out - #204 (2016 LTGO debt service) 401,5000401,500401,400(100)(0.02%) Transfers out - #309 (park capital projects)160,0000160,000160,00000.00% Transfers out - #311 (pavement preservation) 991,8430991,8431,001,8009,9571.00% Transfers out - #501 (CenterPlace kitchen reserve)36,600036,6000(36,600)(100.00%) Transfers out - #502 (insurance premium) 425,0000425,000450,00025,0005.88% Total Recurring Expenditures45,101,466(128,639)44,972,82748,415,9823,443,1557.66% Recurring Revenues Over (Under) Recurring Expenditures324,9532,927,2393,252,1924,016,718 32 #001 - GENERAL FUND - continued NONRECURRING ACTIVITY Revenues Grant Proceeds25,00064,00089,0000(89,000)(100.00%) Reimbursement of chamber wall repairs000000.00% Transfers in - #312 (police vehicle replacements)0001,400,0001,400,0000.00% Total Nonrecurring Revenues25,00064,00089,0001,400,0001,311,0001473.03% Expenditures General Government - IT capital replacements212,8000212,800136,000(76,800)(36.09%) City Manager (office furniture for Housing Serv employee)05,0005,0000(5,000)(100.00%) City Manager (office furniture for Project Manager employee) 0005,0005,0000.00% Public Safety (replace HVAC units at Precinct)062,00062,0000(62,000)(100.00%) Public Safety (replace handguns) 37,500037,5000(37,500)(100.00%) Public Safety (2 radar trailer)11,400011,40024,00012,600110.53% Public Safety (Precinct access control gate) 20,000020,0000(20,000)(100.00%) Public Safety (Precinct fire panel replacement)10,000010,0000(10,000)(100.00%) Public Safety (DEMS/Tasers/BodyCams) 0109,608109,6080(109,608)(100.00%) Public Safety (vehicle for homeless services officer)00055,00055,0000.00% Public Safety (replace carpet at Precinct) 00025,00025,0000.00% Public Safety (repaint Precinct exterior)00050,00050,0000.00% Public Safety (tree & debris removal from back lot) 0008,0008,0000.00% Public Safety (police vehicle replacements)0001,400,0001,400,0000.00% Economic Dev (Commerce Housing Action Plan) 040,00040,0000(40,000)(100.00%) Economic Dev (Ecology SMP Update)25,000025,0000(25,000)(100.00%) Parks & Rec (repaint portico at CenterPlace)00012,00012,0000.00% Parks & Rec (replace carpet at CenterPlace)00026,70026,7000.00% Parks & Rec (repair plumbing systems at pools)00030,00030,0000.00% Windstorm 2021 Cleanup Costs032,00032,0000(32,000)(100.00%) Financial Software Capital Costs0001,000,0001,000,0000.00% Transfers out - #101 (Street Fund operations)1,859,600693,0002,552,6002,820,419267,81910.49% Transfers out - #122 (replenish reserve) 0364,440364,4400(364,440)(100.00%) Transfers out - #309 (CenterPlace west lawn)020,00020,0000(20,000)(100.00%) Transfers out - #309 (CenterPlace roof repairs) 015,00015,0000(15,000)(100.00%) Transfers out - #312 ('19 fund bal >50%)011,126,34311,126,3430(11,126,343)(100.00%) Transfers out - #501 (vehicle for Code Enf. Supervisor) 00040,00040,0000.00% Total Nonrecurring Expenditures2,176,30012,467,39114,643,6915,632,119(9,011,572)(61.54%) Nonrecurring Revenues Over (Under) Nonrecurring Expenditures(2,151,300)(12,403,391)(14,554,691)(4,232,119) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures(1,826,347)(9,476,152)(11,302,499)(215,401) Beginning unrestricted fund balance42,516,03242,516,03231,213,533 Ending unrestricted fund balance40,689,68531,213,53330,998,132 Fund balance as a percent of recurring expenditures90.22%69.41%64.02% General Fund Summary Total revenues45,451,4192,862,60048,314,01953,832,700 Total expenditures47,277,76612,338,75259,616,51854,048,101 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures(1,826,347)(9,476,152)(11,302,499)(215,401) Beginning unrestricted fund balance42,516,03242,516,03231,213,533 Ending unrestricted fund balance40,689,68531,213,53330,998,132 33 SPECIAL REVENUE FUNDS #101 - STREET FUND RECURRING ACTIVITY Revenues Utility Tax1,431,000(431,000)1,000,000932,000(68,000)(6.80%) Motor Vehicle Fuel (Gas) Tax2,062,000(262,000)1,800,0001,896,00096,0005.33% Multimodal Transportation Revenue130,6000130,600130,200(400)(0.31%) Right-of-Way Maintenance Fee70,000070,00085,00015,00021.43% Investment Interest4,00004,000500(3,500)(87.50%) Miscellaneous10,000010,00010,00000.00% Total Recurring Revenues3,707,600(693,000)3,014,6003,053,70039,1001.30% Expenditures Wages / Benefits / Payroll Taxes1,127,92001,127,9201,128,5236030.05% Supplies156,0500156,050176,70020,65013.23% Services & Charges2,525,82802,525,8282,698,644172,8166.84% Snow Operations751,6520751,652890,502138,85018.47% Intergovernmental Payments935,0000935,000909,000(26,000)(2.78%) Vehicle rentals - #501 (non-plow vehicle rental) 10,250010,25010,25000.00% Vehicle rentals - #501 (plow replace.)60,500060,50060,50000.00% Total Recurring Expenditures5,567,20005,567,2005,874,119306,9195.51% Recurring Revenues Over (Under) Recurring Expenditures(1,859,600)(693,000)(2,552,600)(2,820,419) NONRECURRING ACTIVITY Revenues Transfers in - #0011,859,600693,0002,552,6002,820,419267,81910.49% Total Nonrecurring Revenues1,859,600693,0002,552,6002,820,419267,81910.49% Expenditures Streetlight Replacement Program00035,50035,5000.00% Generator for Maintenance Shop (1/2 cost to #402) 00050,00050,0000.00% Transfers out - #50100080,00080,0000.00% Total Nonrecurring Expenditures000165,500165,5000.00% Nonrecurring Revenues Over (Under) Nonrecurring Expenditures1,859,600693,0002,552,6002,654,919 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures000(165,500) Beginning fund balance759,299759,299759,299 Ending fund balance759,299759,299593,799 Street Fund Summary Total revenues5,567,20005,567,2005,874,119 Total expenditures5,567,20005,567,2006,039,619 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures000(165,500) Beginning unrestricted fund balance759,299759,299759,299 Ending unrestricted fund balance759,299759,299593,799 34 SPECIAL REVENUE FUNDS - continued #103 - PATHS & TRAILS FUND Revenues Motor Vehicle Fuel (Gas) Tax8,70008,7008,000(700)(8.05%) Investment Interest2000200100(100)(50.00%) Total revenues8,90008,9008,100(800)(8.99%) Expenditures Transfers out - #309 000000.00% Total expenditures000000.00% Revenues over (under) expenditures8,9008,9008,100 Beginning fund balance21,51621,51630,416 Ending fund balance30,41630,41638,516 #104 - HOTEL / MOTEL TAX - TOURISM FACILITIES FUND Revenues Hotel/Motel Tax213,000187,000400,000400,00000.00% Investment Interest 24,000(21,500)2,5002,50000.00% Transfers in - #105453,840553,1601,007,0000(1,007,000)(100.00%) Total revenues690,840718,6601,409,500402,500(1,007,000)(71.44%) Expenditures Capital Outlay000000.00% Total expenditures000000.00% Revenues over (under) expenditures690,8401,409,500402,500 Beginning fund balance2,986,5732,986,5734,396,073 Ending fund balance3,677,4134,396,0734,798,573 #105 - HOTEL / MOTEL TAX FUND Revenues Hotel/Motel Tax346,000254,000600,000600,00000.00% Investment Interest 6,000(5,300)7001,00030042.86% Total revenues352,000248,700600,700601,0003000.05% Expenditures Transfers out - #00130,000030,00030,00000.00% Transfers out - #104453,840553,1601,007,0000(1,007,000)(100.00%) Tourism Promotion224,400(27,000)197,400571,000373,600189.26% Total expenditures708,240526,1601,234,400601,000(633,400)(51.31%) Revenues over (under) expenditures(356,240)(633,700)0 Beginning fund balance798,716798,716165,016 Ending fund balance442,476165,016165,016 #106 - SOLID WASTE FUND Revenues Solid Waste Administrative Fee225,0000225,000225,00000.00% Solid Waste Road Wear Fee1,500,00001,500,0001,600,000100,0006.67% Investment Interest12,000012,0007,000(5,000)(41.67%) Total revenues1,737,00001,737,0001,832,00095,0005.47% Expenditures Education & Contract Administration237,0000237,000232,000232,00097.89% Transfers out - #3111,500,00037,7761,537,7761,600,0001,600,000104.05% Total expenditures1,737,00037,7761,774,7761,832,0001,832,000103.22% Revenues over (under) expenditures0(37,776)0 Beginning fund balance726,788726,788689,012 Ending fund balance726,788689,012689,012 35 SPECIAL REVENUE FUNDS - continued #107 - PEG FUND Revenues Comcast PEG Contribution79,000079,00079,00000.00% Total revenues79,000079,00079,00000.00% Expenditures PEG Reimbursement - CMTV39,500039,50039,50000.00% Capital Outlay33,50015,00048,50033,500(15,000)(30.93%) Total expenditures73,00015,00088,00073,000(15,000)(17.05%) Revenues over (under) expenditures6,000(9,000)6,000 Beginning fund balance181,773181,773172,773 Ending fund balance187,773172,773178,773 #108 - AFFORDABLE & SUPPORTIVE HOUSING SALES TAX Revenues Affordable & Supportive Housing Sales Tax193,0000193,000193,00000.00% Miscellaneous000000.00% Total revenues193,0000193,000193,00000.00% Expenditures Operations000000.00% Total expenditures000000.00% Revenues over (under) expenditures193,000193,000193,000 Beginning fund balance152,033152,033345,033 Ending fund balance345,033345,033538,033 #120 - CENTER PLACE OPERATING RESERVE FUND Revenues Investment Interest000000.00% Miscellaneous000000.00% Total revenues000000.00% Expenditures Operations000000.00% Total expenditures000000.00% Revenues over (under) expenditures000 Beginning fund balance300,000300,000300,000 Ending fund balance300,000300,000300,000 #121 - SERVICE LEVEL STABILIZATION RESERVE FUND Revenues Investment Interest000000.00% Miscellaneous000000.00% Total revenues000000.00% Expenditures Operations000000.00% Total expenditures000000.00% Revenues over (under) expenditures000 Beginning fund balance5,500,0005,500,0005,500,000 Ending fund balance5,500,0005,500,0005,500,000 #122 - WINTER WEATHER RESERVE FUND Revenues Investment Interest1,90001,900800(1,100)(57.89%) Transfers in - #0010364,440364,4400(364,440)(100.00%) Subtotal revenues1,900364,440366,340800(365,540)(99.78%) Expenditures Street maintenance expenditures500,0000500,000500,00000.00% Total expenditures500,0000500,000500,00000.00% Revenues over (under) expenditures(498,100)(133,660)(499,200) Beginning fund balance160,043160,043 526,383 Ending fund balance(338,057)26,38327,183 36 DEBT SERVICE FUNDS #204 - LTGO BOND DEBT SERVICE FUND Revenues Spokane Public Facilities District480,8000480,800501,20020,4004.24% Transfers in - #001401,5000401,500401,400(100)(0.02%) Transfers in - #30180,775080,77581,1003250.40% Transfers in - #30280,775080,77581,1003250.40% Total revenues1,043,85001,043,8501,064,80020,9502.01% Expenditures Debt Service Payments - CenterPlace480,8000480,800501,20020,4004.24% Debt Service Payments - Roads161,5500161,550162,2006500.40% 2016 LTGO Bond Principal & Interest401,5000401,500401,400(100)(0.02%) Total expenditures1,043,85001,043,8501,064,80020,9502.01% Revenues over (under) expenditures000 Beginning fund balance000 Ending fund balance000 37 CAPITAL PROJECTS FUNDS #301 - REET 1 CAPITAL PROJECTS FUND Revenues REET 1 - Taxes1,000,0001,000,0002,000,0001,500,000(500,000)(25.00%) Investment Interest25,000(22,000)3,0002,000(1,000)(33.33%) Total revenues1,025,000978,0002,003,0001,502,000(501,000)(25.01%) Expenditures Transfers out - #20480,775080,77581,1003250.40% Transfers out - #303316,6200316,620361,78045,16014.26% Transfers out - #311 (pavement preservation) 827,2780827,278914,90087,62210.59% Total expenditures1,224,67301,224,6731,357,780133,10710.87% Revenues over (under) expenditures(199,673)778,327144,220 Beginning fund balance2,048,0682,048,0682,826,395 Ending fund balance1,848,3952,826,3952,970,615 #302 - REET 2 CAPITAL PROJECTS FUND Revenues REET 2 - Taxes1,000,0001,000,0002,000,0001,500,000(500,000)(25.00%) Investment Interest25,000(19,500)5,5005,000(500)(9.09%) Total revenues1,025,000980,5002,005,5001,505,000(500,500)(24.96%) Expenditures Transfers out - #20480,775080,77581,1003250.40% Transfers out - #3031,662,68401,662,6841,113,649(549,035)(33.02%) Transfers out - #311 (pavement preservation) 827,2790827,279914,90087,62110.59% Transfers out - #3141,127,387(839,466)287,9210(287,921)(100.00%) Total expenditures3,698,125(839,466)2,858,6592,109,649(749,010)(26.20%) Revenues over (under) expenditures(2,673,125)(853,159)(604,649) Beginning fund balance5,165,9245,165,9244,312,765 Ending fund balance2,492,7994,312,7653,708,116 38 CAPITAL PROJECTS FUNDS - continued #303 - STREET CAPITAL PROJECTS FUND Revenues Grant Proceeds6,843,30806,843,3086,956,322113,0141.65% Developer53,703053,7031,164,3991,110,6962068.22% Transfers in - #301316,6200316,620361,78045,16014.26% Transfers in - #3021,662,68401,662,6841,113,649(549,035)(33.02%) Transfers in - #312 014,00014,000225,000211,0001507.14% Transfers in - #315080,00080,000150,00070,00087.50% Total revenues8,876,31594,0008,970,3159,971,1501,000,83511.16% Expenditures 205Sprague/Barker Intersections Improvement329,4530329,4531,871,5001,542,047468.06% 249Sullivan/Wellesley Intersection1,020,52201,020,5221,903,176882,65486.49% 267Mission Ave Sidewalk11,310011,3100(11,310)(100.00%) 275Barker Rd Widening - River to Euclid1,132,32014,0001,146,3200(1,146,320)(100.00%) 285Indiana Ave Pres - Evergreen to Sullivan7,21007,2100(7,210)(100.00%) 2932018 CSS Citywide Reflective Signal BP74,250074,2508,250(66,000)(88.89%) 294Citywide Reflective Signal Post Panels17,875017,8753,575(14,300)(80.00%) 299Argonne Rd Concrete Pvmt Indiana to Mont2,392,45002,392,450130,017(2,262,433)(94.57%) 300Pines and Mission Intersection Improvement498,0000498,0001,746,6431,248,643250.73% 301Park and Mission Intersection Improvements693,0000693,0000(693,000)(100.00%) 310Sullivan Rd Overcrossing UP RR Deck Repl317,6250317,6250(317,625)(100.00%) 313Barker Rd/Union Pacific Crossing1,312,50001,312,5001,444,000131,50010.02% 318Wilbur Sidewalk - Boone to Mission50,000050,000572,909522,9091045.82% 320Sullivan Preservation - Sprague to 8th19,800019,800412,000392,2001980.81% 3262020 Citywide Reetroreflective Post Plates000142,880142,8800.00% 329Barker Road Imp- City Limits to Appleway080,00080,000250,000170,000212.50% Mission Ave over Evergreen Deck Repair000261,200261,2000.00% School zone beacons000225,000225,0000.00% Contingency1,000,00001,000,0001,000,00000.00% Total expenditures8,876,31594,0008,970,3159,971,1501,000,83511.16% Revenues over (under) expenditures000 Beginning fund balance67,40267,40267,402 Ending fund balance67,40267,402 67,402 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. 39 CAPITAL PROJECTS FUNDS - continued #309 - PARK CAPITAL PROJECTS FUND Revenues Grant Proceeds480,53044,730525,260126,100(399,160)(75.99%) Transfers in - #001160,00035,000195,000160,000(35,000)(17.95%) Transfers in - #312 565,150467,5361,032,6864,522,4203,489,734337.93% Total revenues1,205,680547,2661,752,9464,808,5203,055,574174.31% Expenditures 268Appleway Trail (Evergreen to Sullivan)02,0332,0330(2,033)(100.00%) 304CenterPlace west lawn improvements - Ph. 2020,00020,0000(20,000)(100.00%) 305CenterPlace roof repairs015,00015,0000(15,000)(100.00%) 314Balfour Park frontage improvements565,1500565,1500(565,150)(100.00%) 315Browns Park improvements 2020499,805204,926704,7310(704,731)(100.00%) 316Balfour Park improvements - Ph 10367,503367,5033,507,5203,140,017854.42% Install stage fill speakers Great Room6,34606,3460(6,346)(100.00%) Repair failed pixels Great Room6,50506,5050(6,505)(100.00%) Reprogram Great Room A/V System12,499012,4990(12,499)(100.00%) Repair/replace siding at Mirabeau restroom30,000030,0000(30,000)(100.00%) Sullivan Park water line098,00098,000441,000343,000350.00% Replace pond liner at Mirabeau00080,00080,0000.00% Spokane Valley River Loop Trail000700,000700,0000.00% Total expenditures1,120,305707,4621,827,7674,728,5202,900,753158.70% Revenues over (under) expenditures85,375(74,821)80,000 Beginning fund balance75,57775,577756 Ending fund balance160,95275680,756 #310 - CIVIC FACILITIES CAPITAL PROJECTS FUND Revenues Investment Interest 3,100(2,300)8001,30050062.50% Total revenues3,100(2,300)8001,30050062.50% Expenditures Transfers out - #31203,6003,6000(3,600)(100.00%) Total expenditures03,6003,6000(3,600)(100.00%) Revenues over (under) expenditures3,100(2,800)1,300 Beginning fund balance842,964842,964840,164 Ending fund balance846,064840,164841,464 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 - #001991,8430991,8431,001,8009,9571.00% Transfers in - #1061,500,00037,7761,537,7761,600,00062,2244.05% Transfers in - #301827,2780827,278914,90087,62210.59% Transfers in - #302827,2790827,279914,90087,62110.59% Grant Proceeds0001,029,0001,029,0000.00% Total revenues4,146,40037,7764,184,1765,460,6001,276,42430.51% Expenditures Pavement preservation4,676,350(885,473)3,790,8777,202,0003,411,12389.98% Pre-project GeoTech50,000050,00050,00000.00% Total expenditures4,726,350(885,473)3,840,8777,252,0003,411,12388.81% Revenues over (under) expenditures(579,950)343,299(1,791,400) Beginning fund balance5,792,1455,792,1456,135,444 Ending fund balance5,212,1956,135,4444,344,044 40 CAPITAL PROJECTS FUNDS - continued #312 - CAPITAL RESERVE FUND Revenues Transfers in - #001 ('19 fund bal >50%) 011,126,34311,126,3430(11,126,343)(100.00%) Transfers in - #31003,6003,6000(3,600)(100.00%) Proceeds from sale of land0109,400109,4000(109,400)(100.00%) Grant Proceeds 01,000,0001,000,0000(1,000,000)(100.00%) Investment Interest 100,000(92,500)7,50010,0002,50033.33% Total revenues100,00012,146,84312,246,84310,000(12,236,843)(99.92%) Expenditures Transfers out - #001 (police vehicle replacements)0001,400,0001,400,0000.00% Transfers out - #303 (Barker Road Corridor)014,00014,0000(14,000)(100.00%) Transfers out - #303 (school zone beacons) 000225,000225,0000.00% Transfers out - #309 (Appleway Trail - Evergreen-Sullivan)02,0332,0330(2,033)(100.00%) Transfers out - #309 (Balfour Park frontage improvements) 565,1500565,1500(565,150)(100.00%) Transfers out - #309 (Balfour Park improvements ph)367,503367,5033,507,5203,140,017854.42% Transfers out - #309 (Sullivan Park water line) 098,00098,000314,900216,900221.33% Transfers out - #309 (Spokane Valley River Loop Trail)000700,000700,0000.00% Transfers out - #314 (Pines Rd Underpass) 64,192562,123626,3150(626,315)(100.00%) Transfers out - #314 (Barker Rd Overpass)411,582284,834696,416724,90528,4894.09% Transfers out - #314 (Sullivan Rd Interchange) 250,00075,000325,000101,385(223,615)(68.80%) Transfers out - #316 (Fairgrounds Building)010,00010,000750,000740,0007400.00% WSDOT Sullivan Park Property Acquisition759,6000759,6000(759,600)(100.00%) Flora & Montgomery Trailhead Land Acquisition 0300,000300,0000(300,000)(100.00%) Ponderosa ParkLand Land Acquisition01,600,0001,600,0000(1,600,000)(100.00%) Sprague Ave Land Acquisition02,225,0002,225,0000(2,225,000)(100.00%) Total expenditures2,050,5245,538,4937,589,0177,723,710134,6931.77% Revenues over (under) expenditures(1,950,524)4,657,826(7,713,710) Beginning fund balance8,503,7648,503,76413,161,590 Ending fund balance6,553,24013,161,590 5,447,880 #314 - RAILROAD GRADE SEPARATION PROJECTS FUND Revenues Grant Proceeds11,508,819(8,581,819)2,927,0001,560,290(1,366,710)(46.69%) Developer Contributions000308,592308,5920.00% Transfers in - #3021,127,387(839,466)287,9210(287,921)(100.00%) Transfers in - #312 725,774921,9571,647,731826,290(821,441)(49.85%) Total revenues13,361,980(8,499,328)4,862,6522,695,172(2,167,480)(44.57%) Expenditures 143Barker BNSF Grade Separation9,396,870(8,262,533)1,134,3371,307,293172,95615.25% 223Pines Rd Underpass4,149,450(246,135)3,903,3151,366,585(2,536,730)(64.99%) 311Sullivan Rd Interchange250,00075,000325,000101,385(223,615)(68.80%) Total expenditures13,796,320(8,433,668)5,362,6522,775,263(2,587,389)(48.25%) Revenues over (under) expenditures(434,340)(500,000)(80,091) Beginning fund balance793,526793,526293,526 Ending fund balance359,186293,526 213,435 #315 - TRANSPORTATION IMPACT FEES FUND Revenues Transportation Impact Fees0150,000150,000200,00050,00033.33% Total revenues0150,000150,000200,00050,00033.33% Expenditures Transfers out - #303080,00080,000150,00070,00087.50% Total expenditures080,00080,000150,00070,00087.50% Revenues over (under) expenditures070,00050,000 Beginning fund balance0070,000 Ending fund balance070,000 120,000 #316 - ECONOMIC DEVELOPMENT CAPITAL PROJECTS FUND Revenues Transfers in - #312 (fairgrounds building)010,00010,000750,000740,0007400.00% Total revenues010,00010,000750,000740,0007400.00% Expenditures Fairgrounds Building010,00010,000750,000740,0007400.00% Total expenditures010,00010,000750,000740,0007400.00% Revenues over (under) expenditures000 Beginning fund balance000 Ending fund balance00 0 41 ENTERPRISE FUNDS #402 - STORMWATER FUND RECURRING ACTIVITY Revenues Stormwater Management Fees1,900,00001,900,0001,910,00010,0000.53% Investment Interest40,000040,0002,000(38,000)(95.00%) Total Recurring Revenues1,940,00001,940,0001,912,000(28,000)(1.44%) Expenditures Wages / Benefits / Payroll Taxes538,86413,830552,694560,6317,9371.44% Supplies14,750014,75018,1503,40023.05% Services & Charges1,320,64301,320,6431,248,395(72,248)(5.47%) Intergovernmental Payments45,000045,00045,00000.00% Vehicle rentals - #5016,75006,7506,75000.00% Total Recurring Expenditures1,926,00713,8301,939,8371,878,926(60,911)(3.14%) Recurring Revenues Over (Under) Recurring Expenditures13,993(13,830)16333,074 NONRECURRING ACTIVITY Revenues Grant Proceeds100,0000100,0000(100,000)(100.00%) Total Nonrecurring Revenues100,0000100,0000(100,000)(100.00%) Expenditures Capital - various projects500,000160,000660,000315,000(345,000)(52.27%) Watershed studies100,0000100,000100,00000.00% Stormwater Comprehensive Plan Update100,0000100,000100,00000.00% Generator for Maintenance Shop (1/2 cost to #101)00050,000 Total Nonrecurring Expenditures700,000160,000860,000565,000(295,000)(34.30%) Nonrecurring Revenues Over (Under) Nonrecurring Expenditures(600,000)(160,000)(760,000)(565,000) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures(586,007)(173,830)(759,837)(531,926) Beginning working capital2,159,7962,159,7961,399,959 Ending working capital1,573,7891,399,959868,033 Stormwater Fund Summary Total revenues2,040,00002,040,0001,912,000 Total expenditures2,626,007173,8302,799,8372,443,926 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures(586,007)(173,830)(759,837)(531,926) Beginning unrestricted fund balance2,159,7962,159,7961,399,959 Ending unrestricted fund balance1,573,7891,399,959868,033 #403 - AQUIFER PROTECTION AREA Revenues Spokane County460,0000460,000460,00000.00% Grant Proceeds2,122,045(615,000)1,507,0451,881,600374,55524.85% Investment Interest15,000(13,000)2,0001,900(100)(5.00%) Total revenues2,597,045(628,000)1,969,0452,343,500374,45519.02% Expenditures Capital - various projects2,378,109580,4312,958,5403,008,80050,2601.70% Effectiveness study00055,00055,0000.00% Total expenditures2,378,109580,4312,958,5403,063,800105,2603.56% Revenues over (under) expenditures218,936(989,495)(720,300) Beginning working capital2,120,3652,120,3651,130,870 Ending working capital2,339,3011,130,870410,570 42 INTERNAL SERVICE FUNDS #501 - ER&R FUND Revenues Vehicle rentals - #00131,300031,30031,30000.00% Vehicle rentals - #10110,250010,25010,25000.00% Vehicle rentals - #101 (plow replace.) 60,500060,50060,50000.00% Vehicle rentals - #4026,75006,7506,75000.00% Transfer in - #001 (CenterPlace kitchen reserve) 36,600036,6000(36,600)(100.00%) Transfer in - #001 (Code Enforcement Vehicle)00040,00040,0000.00% Transfer in - #101 (Additional dump bed truck) 00080,00080,0000.00% Investment Interest10,000010,0001,200(8,800)(88.00%) Total revenues155,4000155,400230,00074,60048.01% Expenditures Small tools & minor equipment10,000010,00010,00000.00% Vehicle purchase130,0000130,000262,500132,500101.92% Snow plow purchase000250,000250,0000.00% Loader purchase000000.00% Total expenditures140,0000140,000522,500382,500273.21% Revenues over (under) expenditures15,40015,400(292,500) Beginning working capital1,387,9621,387,9621,403,362 Ending working capital1,403,3621,403,3621,110,862 #502 - RISK MANAGEMENT FUND Revenues Transfers in - #001425,0000425,000450,00025,0005.88% Total revenues425,0000425,000450,00025,0005.88% Expenditures Auto & Property Insurance425,0000425,000450,00025,0005.88% Total expenditures425,0000425,000450,00025,0005.88% Revenues over (under) expenditures000 Beginning fund balance340,484340,484340,484 Ending fund balance340,484340,484340,484 #632 - PASSTHROUGH FEES & TAXES FUND Revenues Fees & taxes collected for other governments0399,687399,687400,0003130.08% Total revenues0399,687399,687400,0003130.08% Expenditures Fees & taxes remitted to other governments0400,000400,000400,00000.00% Total expenditures0400,000400,000400,00000.00% Revenues over (under) expenditures0(313)0 Beginning fund balance3133130 Ending fund balance31300 TOTAL OF ALL FUNDS Total of Revenues for all Funds90,086,02910,408,844100,494,87396,127,261 Total of Expenditures for all Funds97,968,78410,346,897108,315,681107,856,818 Total grant revenues (included in total revenues)21,079,702(8,088,089)12,991,61311,813,312 Total Capital expenditures (included in total expenditures)32,524,699(3,450,640)29,074,05932,082,233 43 CITY OF SPOKANE VALLEY, WA 2022 Budget Revenues by Fund General Fund Property Tax $ 13,199,900 Sales Tax27,720,000 Sales Tax - Public Safety1,276,000 Sales Tax - Criminal Justice2,244,000 Gambling and Leasehold Excise Tax 365,000 Franchise Fees/Business Registration1,215,000 State Shared Revenues1,995,500 Service Revenues2,636,200 Fines and Forfeitures527,700 Recreation Program Fees652,400 Miscellaneous, Investment Int., Transfers2,001,000 Total General Fund $ 53,832,700 Other Funds $ 5,874,119 101Street Fund 8,100 103Paths & Trails Fund 402,500 104Hotel/Motel Tax Tourism Facilities Fund 601,000 105Hotel/Motel Tax Fund 1,832,000 106Solid Waste Fund 79,000 107PEG Fund 193,000 108Affordable & Supportive Housing Sales Tax 800 122Winter Weather Reserve Fund 1,064,800 204LTGO Bond Debt Service Fund 1,502,000 301REET 1 Capital Projects Fund 1,505,000 302REET 2 Capital Projects Fund 9,971,150 303Street Capital Projects Fund 4,808,520 309Parks Capital Projects Fund 1,300 310Civic Facilities Capital Projects Fund 5,460,600 311Pavement Preservation Fund 10,000 312Capital Reserve Fund 2,695,172 314Railroad Grade Separation Projects Fund 200,000 315Transportation Impact Fees Fund 750,000 316Economic Development Capital Projects Fund 1,912,000 402Stormwater Management Fund 2,343,500 403Aquifer Protection Area Fund 230,000 501Equipment Rental & Replacement Fund 450,000 502Risk Management Fund 400,000 632Passthrough Fees & Taxes Fund 42,294,561 Total Other Funds Total All Funds$ 96,127,261 44 45 46 CITY OF SPOKANE VALLEY, WA 2022 Budget - General Fund Detail Revenues by Type 20182019202020212022 Amended Proposed ActualActualActualBudgetBudget Property Tax Property Tax11,511,77311,977,66311,958,29612,724,20013,199,900 Property Tax - Delinquent197,138187,462127,00100 11,708,91112,165,12512,085,29812,724,20013,199,900 Sales Taxes Sales Tax22,642,85524,204,76325,238,48125,200,00027,720,000 Sales Tax - Public Safety1,074,0371,149,0401,163,3131,160,0001,276,000 Sales Tax - Criminal Justice1,906,0012,028,7892,049,0752,040,0002,244,000 25,622,89327,382,59228,450,86928,400,00031,240,000 Gambling and Leasehold Excise Tax Amusement Games13,45614,4013,90613,00013,000 Card Games284,720326,721210,466285,000280,000 Bingo & Raffles1,2782,1014211,0001,000 Punch Boards & Pull Tabs64,30376,57363,67667,00064,000 Leasehold Excise Tax5,4698,0296,6087,0007,000 Leasehold Excise Tax (State)11,14013,790011,000 0 380,366441,615285,077384,000365,000 Licenses & Permits General Business Licenses117,917115,235114,652115,000115,000 Franchise Fees1,092,2871,100,5971,126,1851,100,0001,100,000 1,210,2041,215,8321,240,8371,215,0001,215,000 State Shared Revenues City Assistance State Revenue27,311112,334109,30900 Streamline Mitigation of Sales Tax333,1402,004000 Payment in Lieu of Taxes - DNR 03,6307,3474,0004,000 CJ - High Crime268,009263,038275,5890100,000 MVET Criminal Justice - Population 27,78029,06330,72332,00034,500 CJ Contracted Services171,356179,012188,640165,000170,000 CJ Special Programs 100,300104,438109,811114,000122,000 Marijuana Enforcement00000 Marijuana Excise Tax Distribution 259,242187,547184,812109,000147,000 DUI - Cities14,00413,03814,71214,00014,000 Liquor Board Excise Tax 487,739533,694637,464552,000636,000 Liquor Board Profits786,251781,018776,368770,000768,000 2,475,1322,208,8162,334,7761,760,0001,995,500 Service Revenues Accessory Dwelling420588924353500 Building & Planning Fees 77,010263,991245,449158,390189,200 Planning Fees 751,859909,688918,230547,702661,000 Building Permits1,414,4201,508,6931,705,159905,2161,376,000 Code Enforcement15,05010,73418,3396,44011,000 Demolition Permits4,0744,5534,1472,7324,000 Entertainment License07,0871,5754,2524,000 Grading Permits22,61926,28626,36615,77216,000 Home Profession Fee3,1922,5202,6881,5123,000 Mechanical Permits146,519147,879158,26988,727129,000 Misc. Permits & Fees18,49223,96833,55813,12822,000 Plumbing Permits79,09774,808100,95744,88573,000 Right of Way Permits204,963197,026164,560118,216145,000 Street Vacation Permits04,0952,7301,3002,000 Temporary Use Permit Fees15715747194500 2,737,8723,182,0733,383,4221,908,7192,636,200 47 CITY OF SPOKANE VALLEY, WA 2022 Budget - General Fund Detail Revenues by Type 20182019202020212022 Amended Proposed ActualActualActualBudgetBudget Fines and Forfeitures Public Safety False Alarm Services27,13464,84556,78575,00060,000 Public Safety Grants00 0 50,00050,000 Fines & Forfeits - Traffic414,647428,191341,939389,300389,200 Other Criminal- Non Traffic Fines536,505459,4603,62031,70028,500 978,286952,496402,344546,000527,700 Recreation Program Charges Activity Fees (To use a recreational facility)459,368526,026130,049460,600469,400 Program Fees (To participate in a program)205,289205,91418,140183,000183,000 664,657731,940148,189643,600652,400 Miscellaneous AWC Health & Wellness 949001,0001,000 Investment Interest690,528916,684254,636500,000200,000 Sales Tax Interest34,77246,72032,59035,00030,000 Interest on Gambling Tax70138355300300 Interest on Liens & Judgments018701,0001,000 Police Precinct Rent 38,24439,17839,88839,00040,000 Police Precinct Maintenance14,69414,71714,52315,00015,000 Judgments and Settlements01,686000 Miscellaneous Revenue & Grant Proceeds20,77628,45859,562110,000281,000 COVID-19 Stimulus Funding004,352,40000 Copy Charges7661,52085601,500 SCRAPS pass-through1,1371,1721,1891,2001,200 801,9361,050,4604,755,999702,500571,000 Transfers Transfers in - #101 (street admin)39,7000000 Transfers in - #105 (h/m tax-CP advertising)26,03730,00011,39030,00030,000 Transfers in - #106 (solid waste repayment)40,42540,422000 Transfers in - #312 (police vehicle replacements)00001,400,000 Transfers in - #402 (storm admin)13,4000000 Transfers in - #50100000 119,56270,42211,39030,0001,430,000 Total General Fund Revenue46,699,81949,401,37153,098,20148,314,01953,832,700 48 CITY OF SPOKANE VALLEY, WA 2022 Budget - Other Funds Detail Revenues by Type 20182019202020212022 Amended Proposed ActualActualBudgetBudget Actual 101 - Street Fund Utilities tax1,854,6411,563,9811,388,0261,000,000932,000 Motor Vehicle Fuel (Gas) Tax2,063,3902,018,1861,737,8641,800,0001,896,000 Multimodal Transportation Revenue133,525132,637131,847130,600130,200 Right-of-Way Maintenance Fee94,57184,70493,03370,00085,000 Investment Interest17,5044,0228294,000500 Other Miscellaneous Revenues & Grants97,95823,91155,44110,00010,000 Nonrecurring Transfer in - #0010002,552,6002,820,419 Nonrecurring Transfer in - #1220620,000364,43900 Nonrecurring Transfer in - #312 0907,5441,364,70600 4,261,5895,354,9855,136,1855,567,2005,874,119 103 - Paths & Trails Fund Motor Vehicle Fuel (Gas) Tax8,7038,5127,3308,7008,000 Investment interest39018671200100 9,0938,6987,4018,9008,100 104 - Hotel/Motel Tax - Tourism Facilities Fund Hotel/Motel Tax415,295454,283283,720400,000400,000 Transfers in - #105250,000275,00001,007,0000 Investment interest24,18343,58911,9082,5002,500 689,478772,872295,6281,409,500402,500 105 - Hotel/Motel Tax Fund Hotel/Motel Tax646,975743,852443,244600,000600,000 Investment Interest7,0588,4592,7057001,000 654,033752,311445,949600,700601,000 106 - Solid Waste Solid Waste Administrative fee182,900252,396219,943225,000225,000 Solid Waste Road Wear fee1,108,0281,513,5321,537,7761,500,0001,600,000 Grant Proceeds00000 Investment Interest12,48624,7527,80412,0007,000 1,303,4141,790,6801,765,5231,737,0001,832,000 107 - PEG Fund Comcast PEG contribution81,32279,49876,54179,00079,000 Investment Interest9712,09659600 82,29381,59477,13879,00079,000 108 - Affordable & Supportive Housing Sales Tax Affordable & Supportive Sales Tax00151,950193,000193,000 Investment Interest008300 00152,033193,000193,000 122 - Winter Weather Reserve Fund FEMA Grant Proceeds 010,366000 Investment Interest5,3549,8991,1471,900800 Transfer in - #001490,000120,000500,000364,4400 495,354140,265501,147366,340800 204 - Debt Service - LTGO 03 Fund Facilities District Revenue414,050432,150459,500480,800501,200 Transfers in - #001399,350401,250401,450401,500401,400 Transfers in - #30182,00082,47580,37580,77581,100 Transfers in - #30282,00082,47580,37580,77581,100 977,400998,3501,021,7001,043,8501,064,800 49 CITY OF SPOKANE VALLEY, WA 2022 Budget - Other Funds Detail Revenues by Type 20182019202020212022 Amended Proposed ActualActualBudgetBudget Actual 301 - REET 1 Capital Projects Fund REET 1 - 1st Quarter Percent1,968,3171,695,3441,754,3202,000,0001,500,000 Investment Interest47,04561,38314,7423,0002,000 2,015,3621,756,7271,769,0622,003,0001,502,000 302 - REET 2 Capital Projects Fund REET 2 - 2nd Quarter Percent1,968,3171,695,3441,754,3202,000,0001,500,000 Investment Interest61,87980,78422,4255,5005,000 2,030,1961,776,1281,776,7452,005,5001,505,000 303 - Street Capital Projects Fund Grant Proceeds6,566,8162,783,3322,813,4856,843,3086,956,322 Developer Contributions29,144228,953540,32553,7031,164,399 Investment Interest0586000 Transfers in - #301901,287517,107330,295316,620361,780 Transfers in - #302 1,031,071(192,297)149,6781,662,6841,113,649 Transfers in - #312 (547,287)1,999,130916,83714,000225,000 Transfers in - #31500080,000150,000 7,981,0315,336,8114,750,6198,970,3159,971,150 309 - Parks Capital Projects Fund Grant Proceeds1,605,9481,114,0491,334,842525,260126,100 Investment Interest18383000 Transfers in - #001583,2061,334,3692,941,166195,000160,000 Transfers in - #10350,0000000 Transfers in - #312289,661262,599131,9851,032,6864,522,420 2,528,9982,711,1004,407,9931,752,9464,808,520 310 - Civic Facilities Capital Projects Fund Investment Interest14,04916,7003,6798001,300 14,04916,7003,6798001,300 311 - Pavement Preservation Fund Grants1,422,4043,665,90598,28101,029,000 Investment Interest54,72449,59310,96000 Transfers in - #001962,700972,300982,023991,8431,001,800 Transfers in - #10167,3420000 Transfers in - #1061,000,0001,608,0281,513,5321,537,7761,600,000 Transfers in - #301685,329734,300772,639827,278914,900 Transfers in - #302685,329734,300772,638827,279914,900 4,877,8287,764,4264,150,0734,184,1765,460,600 312 - Capital Reserve Fund Sale of Land405,05600109,4000 Grant Proceeds0001,000,0000 Investment Interest126,565225,90858,1877,50010,000 Transfers in - #001 3,795,4297,109,300011,126,3430 Transfers in - #30900200,00000 Transfers in - #310018,45216,7003,6000 Transfers in - #313088,589000 4,327,0507,442,249274,88712,246,84310,000 313 -City Hall Construction Fund Investment Interest1,416953000 2016 LTGO Bond Issue Proceeds/Premium00000 1,416953000 314 - Railroad Grade Separation Projects Fund Grant Proceeds571,1361,447,3983,394,5122,927,0001,560,290 Investment Interest16,59115,88341200 Developer Contribution0000308,592 Transfers in - #3010104,9181,335,87900 Transfers in - #302(8,147)00287,9210 Transfers in - #31200198,7011,647,731826,290 579,5801,568,1994,929,5034,862,6522,695,172 315 - Transportation Impact Fees Fund Transportation Impact Fees000150,000200,000 000150,000200,000 316 - Economic Development Capital Projects Fund Transfer in - #312 (fairgrounds building)00010,000750,000 00010,000750,000 50 CITY OF SPOKANE VALLEY, WA 2022 Budget - Other Funds Detail Revenues by Type 20182019202020212022 Amended Proposed ActualActualBudgetBudget Actual 402 - Stormwater Management Fund Stormwater Management Fee1,920,5091,936,3621,910,3491,900,0001,910,000 Grant Proceeds - Nonrecurring128,69558,746304100,0000 Investment Interest40,46548,64210,72640,0002,000 2,089,6692,043,7501,921,3792,040,0001,912,000 403 - Aquifer Protection Area Fund Spokane County462,980469,429426,234460,000460,000 Grant Proceeds597,733101,71560,9961,507,0451,881,600 Investment Interest28,62037,3299,1352,0001,900 1,089,333608,473496,3651,969,0452,343,500 501 - Equipment Rental & Replacement Fund Vehicle rentals - #00130,00030,00028,00031,30031,300 Vehicle rentals - #10121,25021,25014,50010,25010,250 Vehicle rentals - #101 (plow replace.)77,92977,92948,50060,50060,500 Vehicle rentals - #40212,75012,75014,0006,7506,750 Transfers in - #001 (CenterPlace kitchen reserve)36,60036,600036,6000 Transfers in - #001 (Additional Vehicle)0064,072040,000 Transfers in - #101 (Additional dump bed truck)000080,000 Investment Interest19,87426,7156,07410,0001,200 198,403205,244175,146155,400230,000 502 - Risk Management Fund Transfers in - #001370,000390,000410,000425,000450,000 Investment Interest2,1352,12424800 372,135392,124410,248425,000450,000 632 - Passthrough Fees & Taxes Fund Fees & Taxes collected for other governments00372,072399,687400,000 00372,072399,687400,000 Total of "Other Fund" Revenues36,577,70441,522,63934,840,47652,180,85442,294,561 General Fund Revenues46,699,81949,401,37153,098,20048,314,01953,832,700 Total Revenues83,277,52390,924,01087,938,676100,494,87396,127,261 51 CITY OF SPOKANE VALLEY, WA 2022 Budget Expenditures by Fund and Department General Fund $ 645,170 Council City Manager1,471,305 City Attorney747,890 Public Safety31,366,434 Operations & Administrative Deputy City Manager295,477 Finance1,571,443 Human Resources330,321 City Hall Operations and Maintenance400,020 Community & Public Works Engineering2,440,282 Economic Development1,188,268 Building and Planning2,631,423 Parks & Recreation Administration 351,018 Maintenance950,455 Recreation330,687 Aquatics568,700 Senior Center36,801 CenterPlace1,009,075 General Government7,713,332 Total General Fund$ 54,048,101 Other Funds $ 6,039,619 101Street Fund 105Hotel/Motel Tax Fund601,000 106Solid Waste Fund1,832,000 107PEG Fund73,000 122Winter Weather Reserve Fund500,000 204LTGO Bond Debt Service Fund1,064,800 301REET 1 Capital Projects Fund1,357,780 302REET 2 Capital Projects Fund2,109,649 303Street Capital Projects Fund9,971,150 309Parks Capital Projects Fund4,728,520 311Pavement Preservation Fund7,252,000 312Capital Reserve Fund7,723,710 314Railroad Grade Separation Projects2,775,263 315Transportation Impact Fees Fund150,000 316Economic Development Capital Projects Fund750,000 402Stormwater Management Fund 2,443,926 403Aquifer Protection Area 3,063,800 501Equipment Rental & Replacement (ER&R) 522,500 502Risk Management Fund 450,000 632Passthrough Fees & Taxes Fund 400,000 $ 53,808,717 Total Other Funds Total All Funds$ 107,856,818 52 53 54 36,801 645,170747,890295,477330,321400,020351,018950,455330,687568,700 1,471,3051,571,4432,440,2821,188,2682,631,4231,009,0757,713,332 Total 31,366,43454,048,101 $ $ 0 00000000000000 5,000 1,479,0001,166,0002,650,000 Capital Expenditures $ $ 0 0000000000000000 4,873,6194,873,619 Interfund $ $ 0 000000000000000 260,300 29,425,90829,686,208 $ $ Intergovernmental 5,225 88,65140,00028,50026,56056,75078,580 325,100 198,600396,300167,500265,163418,045342,000947,955566,700372,160 1,254,0005,577,789 55 Charges Services & $ $ 2022 Budget 600 5,500 6,8003,5053,4001,2003,2003,5002,5002,0001,600 42,10027,00030,50039,05012,40083,774 CITY OF SPOKANE VALLEY, WA 159,413428,042 Supplies $ $ General Fund Expenditures by Department and Type 000 23,12629,976 314,570 655,734254,877302,561205,520767,023290,768239,707553,141 1,260,9051,539,5432,144,6192,250,373 10,832,443 & Payroll Taxes $ Wages, Benefits $ Deputy City ManagerFinanceHuman ResourcesEngineeringEconomic DevelopmentBuilding and PlanningAdministrationMaintenanceRecreationAquaticsSenior CenterCenterPlaceTotal City CouncilCity ManagerCity AttorneyPublic SafetyOperations & AdministrativeCity Hall Operations and MaintenanceCommunity & Public WorksParks & RecreationGeneral Government CITY OF SPOKANE VALLEY, WA 2022 Budget General Fund Department Changes from 2021 to 2022 Difference Between 202120212021 and 2022 AdoptedAmended2022Increase (Decrease) BudgetBudgetBudget$% City Council Wages, Payroll Taxes & Benefits301,266308,372314,5706,1982.01% Supplies5,5005,5005,50000.00% Services & Charges324,800324,800325,1003000.09% Total631,566638,672645,1706,4981.02% City Manager Wages, Payroll Taxes & Benefits1,087,6991,087,6991,260,905173,20615.92% Supplies6,8006,8006,80000.00% Services & Charges63,59081,340198,600117,260144.16% Total1,158,0891,175,8391,466,305290,46624.70% City Attorney Wages, Payroll Taxes & Benefits627,353627,353655,73428,3814.52% Supplies4,1854,1853,505(680)(16.25%) Services & Charges87,05587,05588,6511,5961.83% Total718,593718,593747,89029,2974.08% Public Safety Non-Departmental (Fines & Forfeits)485,9000000.00% Wages/Payroll Taxes/Benefits19,00019,00023,1264,12621.72% Supplies52,00052,00042,100(9,900)(19.04%) Other Services and Charges277,715277,715313,30035,58512.81% Intergovernmental Services27,267,00027,549,14629,425,9081,876,7626.81% Total28,101,61527,897,86129,804,4341,906,5736.83% Deputy City Manager Wages, Payroll Taxes & Benefits243,944243,944254,87710,9334.48% Supplies700700600(100)(14.29%) Services & Charges40,20040,20040,000(200)(0.50%) Total284,844284,844295,47710,6333.73% Finance/IT Wages, Payroll Taxes & Benefits1,476,6841,476,6841,539,54362,8594.26% Supplies3,0003,0003,40040013.33% Services & Charges20,97520,97528,5007,52535.88% Total1,500,6591,500,6591,571,44370,7844.72% Human Resources Wages, Payroll Taxes & Benefits293,505293,505302,5619,0563.09% Supplies1,0001,0001,20020020.00% Services & Charges24,03524,03526,5602,52510.51% Total318,540318,540330,32111,7813.70% City Hall Operations & Maintenance Wages, Payroll Taxes & Benefits106,593179,101205,52026,41914.75% Supplies27,00027,00027,00000.00% Services & Charges167,500167,500167,50000.00% Total301,093373,601400,02026,4197.07% Community & Public Works - Engineering Wages, Payroll Taxes & Benefits1,855,3081,855,3082,144,619289,31115.59% Supplies30,50030,50030,50000.00% Services & Charges212,834212,834265,16352,32924.59% Total2,098,6422,098,6422,440,282341,64016.28% Community & Public Works - Economic Dev Wages, Payroll Taxes & Benefits639,017685,316767,02381,70711.92% Supplies3,0003,2003,20000.00% Services & Charges403,745408,545418,0459,5002.33% Total1,045,7621,097,0611,188,26891,2078.31% (Continued to next page) 56 Difference Between 202120212021 and 2022 AdoptedAmended2022Increase (Decrease) BudgetBudgetBudget$% (Continued from previous page) Community & Public Works - Building & Planning Wages, Payroll Taxes & Benefits2,134,0162,061,5082,250,373188,8659.16% Supplies35,05035,05039,0504,00011.41% Services & Charges318,000318,000342,00024,0007.55% Total2,487,0662,414,5582,631,423216,8658.98% Parks & Rec- Admin Wages, Payroll Taxes & Benefits292,667292,667290,768(1,899)(0.65%) Supplies5,0005,0003,500(1,500)(30.00%) Services & Charges58,80057,76056,750(1,010)(1.75%) Total356,467355,427351,018(4,409)(1.24%) Parks & Rec- Maintenance Supplies3,5003,5002,500(1,000)(28.57%) Services & Charges936,503936,503947,95511,4521.22% Total940,003940,003950,45510,4521.11% Parks & Rec- Recreation Wages, Payroll Taxes & Benefits230,484230,484239,7079,2234.00% Supplies9,1509,15012,4003,25035.52% Services & Charges88,90088,90078,580(10,320)(11.61%) Total328,534328,534330,6872,1530.66% Parks & Rec- Aquatics Supplies2,0002,0002,00000.00% Services & Charges508,053508,053536,70028,6475.64% Total510,053510,053538,70028,6475.62% Parks & Rec- Senior Center Wages, Payroll Taxes & Benefits28,30328,30329,9761,6735.91% Supplies1,6001,6001,60000.00% Services & Charges5,5005,5005,225(275)(5.00%) Total35,40335,40336,8011,3983.95% Parks & Rec- CenterPlace Wages, Payroll Taxes & Benefits542,938542,938553,14110,2031.88% Supplies85,53785,53783,774(1,763)(2.06%) Services & Charges343,739343,739333,460(10,279)(2.99%) Total972,214972,214970,375(1,839)(0.19%) General Government Supplies81,40081,400159,41378,01395.84% Services & Charges813,050813,0501,254,000440,95054.23% Intergovernmental Services372,930372,930260,300(112,630)(30.20%) Capital outlays30,00030,00030,00000.00% Total1,297,3801,297,3801,703,713406,33331.32% Transfers out - #204401,500401,500401,400(100)(0.02%) Transfers out - #309 160,000160,000160,00000.00% Transfers out - #311 Pavement Preservation991,843991,8431,001,8009,9571.00% Transfers out - #50136,60036,6000(36,600)(100.00%) Transfers out - #502425,000425,000450,00025,0005.88% Total recurring expenditures45,101,46644,972,82748,415,9823,443,1557.66% (Continued to next page) 57 Difference Between 202120212021 and 2022 AdoptedAmended2022Increase (Decrease) BudgetBudgetBudget$% (Continued from previous page) Summary by Category Wages, Payroll Taxes & Benefits 9,878,777 9,932,182 10,832,443900,2619.06% Supplies356,922357,122428,04270,92019.86% Services & Charges4,694,9944,716,5045,426,089709,58515.04% Transfers out - #204401,500401,500401,400(100)(0.02%) Transfers out - #309 160,000160,000160,00000.00% Transfers out - #311991,843991,8431,001,8009,9571.00% Transfers out - #50136,60036,6000(36,600)(100.00%) Transfers out - #502425,000425,000450,00025,0005.88% Non-Departmental (fines & forfeits)485,9000000.00% Intergovernmental Svc (public safety)27,267,00027,549,14629,425,9081,876,7626.81% Intergovernmental Svc372,930372,930260,300(112,630)(30.20%) Capital outlay30,00030,00030,00000.00% 45,101,46644,972,82748,415,9823,443,1557.66% 58 Fund: 001General FundSpokane Valley Dept: 011Legislative Branch2022 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 2021 Updated and adopted a 2022 State Legislative Agenda. Updated and adopted a Federal Legislative Agenda. Worked with State and Federal Legislators and Lobbyists on behalf of City interests including virtual lobbying efforts. Acquired 17.7 acres of land in the Ponderosa portion of the City for future park development at a cost of $1.6 million. Acquired 45 acres of land in the northeast portion of the City for future park development at a cost of $2.1 million. Applied for and received an RCO grant in the amount of $1 million that partially reimbursed the $2.1 million acquisition fee. Authorized Staff to complete frontage improvements including roads, curb and gutter and utilities surrounding Balfour Park and the site of the future Spokane County Library District library structure. Authorized Staff to continue to collaborate with the Spokane County Library District to design a new library and renovate and expand Balfour Park. The City's portion of the project will be limited to the park but bidding the two projects together should yield a much more favorable construction price than if each entity were to bid separately. Worked with a developer to reallign a portion of Garland Avenue so they could complete a 1.3 million square foot distribution facility that is anticipated to employ 4,000 workers. Cost of the reallignment was born by the developer. Adopted a balanced 2022 Budget that met our goals of 1) having recurring revenues exceed recurring expenditures, and 2) maintained an ending fund balance of at least 50% of recurring expenditures. Authorized Staff to create a Street Sustainabilty Committee whose mission was to develop a pavement management plan for the City. Began the process of researching and discussing how to best utilize $16 million of American Rescue Plan Act (ARPA) to address the economic and social impacts of the COVID-19 pandemic. Goals for 2022 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)Actively pursue a plan to sustain the City's Pavement Management 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)Sustain and expand where possible, economic development efforts including the retention and expansion of existing businesses and recruitment of new businesses. Too, actively partner with local, state and national partners to support the economic and community recovery from the impact of the COVID-19 pandemic. 5)Continue to foster relationships with federal, state, county and local legislators. 6)Pursue financing for Balfour Park and Appleway Trail amenities, and continue the acquisition of park land. 7)Pursue financing for design and construction of connections between the Appleway Trail, Balfour Park, Dishman Hills, the Centennial Trail and Spokane Valley Riverloop Trail, creating where possible, a continuous loop for users. 8)Maximize the law enforcement contract to address 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)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 major policy considerations from the 2021 State Legislative Session, 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) 59 Fund: 001General FundSpokane Valley Dept: 011Legislative Branch2022 Budget (continued from prior page) Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Personnel - FTE Equivalents Mayor 1.01.01.01.01.0 Council 6.06.06.06.06.0 Total FTEs 7.07.07.07.07.0 Budget Detail Wages, Payroll Taxes & Benefits$ 198,884$ 262,268$ 274,379$ 301,266$ 314,570 Supplies 6,923 5,489 1,716 5,500$ 5,500 Services & Charges 197,306 295,366 252,247 324,800$ 325,100 Total Legislative Branch$ 403,113$ 563,123$ 622,187$ 631,566$ 645,170 60 Fund: 001General FundSpokane Valley Dept: 013Executive Branch2022 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 2021 Worked to support City Council's 2021 Goals as referenced in the Legislative Branch Budget. Worked with all City departments to update the 2021 Business Plan that is a precursor to the development of the 2022 Budget which is accomplished by linking community priorities, financial projections and City Council Goals. Prepared a 2022 City Budget with status quo levels of service. Worked with Council and Staff to prepare a 2021 State Legislative Agenda. Worked with Council and Staff to update our Federal Legislative Agenda. Worked with State and Federal Legislators and Lobbyists on behalf of City interests including virtual lobbying in Olympia and Washington D.C. Worked with Council and Staff in the set-up of a Street Sustainability Committee that was charged with assisting the City to develop a sustainable Pavement Management Program including Stree O&M Fund #101 and Pavement Preservation Fund #311. Goals for 2022 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 2022 Goals as referenced under the Legislative Branch Budget. Present Council with a balanced 2023 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 2023 State and Federal Legislative Agendas for Council consideration. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Personnel - FTE Equivalents City Manager 1.01.01.01.01.0 City Clerk 1.01.01.01.01.0 Deputy City Clerk 1.01.01.01.01.0 Administrative Analyst 1.01.01.01.01.0 Senior Administrative Analyst 1.01.01.01.01.0 Administrative Assistant (CC)1.00.50.50.50.5 Project Manager 0.00.00.00.01.0 Executive Assistant (CM)1.01.01.01.01.0 Housing & Homeless Services Coordinator 0.00.01.01.01.0 Total FTEs 7.06.57.57.58.5 Budget Detail Wages, Payroll Taxes & Benefits$ 783,650$ 830,903$ 856,945$ 1,087,699$ 1,260,905 Supplies 3,470 3,750 3,026 6,800 6,800 Services & Charges 48,380 53,604 22,352 63,590 198,600 Nonrecurring expenditures 7,341 0 0 5,000 5,000 Total City Manager Division$ 842,841$ 888,257$ 882,323$ 1,163,089$ 1,471,305 61 Fund: 001General FundSpokane Valley Dept: 0132022 Budget Executive Branch 015 - City Attorney Division Accomplishments for 2021 Provided substantial assistance to Council and staff regarding response to COVID-19 pandemic, including ARPA/ CLFR funding. Assisted with various litigation cases against the City. Provided significant assistance to Council and other staff regarding affordable housing and homelessness issues, including issues related to funding affordable housing, available funding resources, adoption of the City's Housing Action Plan, land use issues related to affordable housing and homeless shelters including assistance with interim regulations related to transitional housing and emergency shelters, regional collaboration, and enforcement options. Assisted in drafting amendments to chapter 7.50 relating to public camping in response to changes in state law. Provided legal support to Code Enforcement for prosecuting and abating nuisance cases. Assisted staff and Council in drafting legislative agenda for state and federal lobbying efforts, primarily aimed at securing additional funding for the Pines GSP, Sullivan Corridor, Spokane River North Loop Trail, and Fairgrounds projects. Provided support to senior staff regarding pursuit of City Hall Council Chambers curved wall construction defect issues. Assisted staff in property acquisition issues associated with capital projects. Assisted staff on numerous issues relating to the Barker GSP, the Pines GSP, Barker Corridor, and Sullivan/ Wellesley projects. Conducted various trainings for Council, Planning Commission, the Lodging Tax Advisory Committee, and staff. Assisted with 2021 lodging tax revenue distributions, including revisions resulting from COVID. Assisted Council with analyzing future Tourism Promotion Area options. Represented City in negotiating and drafting new SRTC interlocal agreement. Assisted in finalizing the Flora park, Ponderosa park, and other strategic property acquisitions. Significant involvement in a number of land use and permitting issues, including conducting administrative hearings, appeals, and litigation before the Hearing Examiner and in Superior Court. Acted as City liaison with regional entities on a broad range of criminal justice and mental health issues, including a restructuring of the Spokane Regional Law and Justice Council. Responded to numerous public record issues, including review of records. Drafted updated Hearing Examiner rules of procedure for conducting hearings and appeals. Assisted with development and adoption of City's recycling contamination reduction and outreach plan. Provided support to City Council and staff for adoption of the City's required periodic update to its Shoreline Master Program. Assisted with 2021 Street Sustainability Committee. Assisted with development and adoption of transportation impact fees for North Pines and Mirabeau Meadows areas. Assisted with responding to proposed City of Spokane utility tax that would directly impact City of Spokane Valley Goals for 2022 To have a fully-operational City Attorney's office. - Review processes. - Monitor workload and workload changes. - Track response times. - Identify deficient areas. To assist other departments in analyzing and mapping existing processes to determine compliance with the law and whether higher levels of customer service can be achieved. - Maintain and update all form contracts used by all departments. - Attend internal planning meetings to identify and resolve potential issues. - Review and revise administrative policies and procedures as appropriate. Provide legal support to other departments and to the City Council to develop and adopt necessary development regulations to implement the Comprehensive Plan. Negotiate and draft utility franchise agreements on an as-needed basis with utility providers. - Finalize and begin negotiations to establish and update franchise agreements. Assist Economic Development to identify options for economic development. - Assist with development of functional economic development tools. Assist other departments in identifying and purchasing properties having long-term strategic benefit for the City. (continued on next page) 62 Fund: 001General FundSpokane Valley Dept: 0132022 Budget Executive Branch (continued from prior page) 015 - City Attorney Division Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Personnel - FTE Equivalents City Attorney1.01.01.01.01.0 Deputy City Attorney1.01.01.01.01.0 Attorney0.50.51.01.01.0 Administrative Assistant - Legal1.01.01.01.01.0 Total FTEs3.53.54.04.04.0 Interns2.02.02.02.02.0 Budget Detail Wages, Payroll Taxes & Benefits$ 472,873$ 510,618$ 593,161$ 627,353$ 655,734 Supplies 1,340 1,220 1,573 4,185 3,505 Services & Charges 49,896 53,911 41,973 87,055 88,651 Nonrecurring expenditures 5,919 0 0 0 0 Total City Attorney Division$ 530,028$ 565,749$ 636,707$ 718,593$ 747,890 63 Fund: 001General FundSpokane Valley Dept: 016Public Safety2022 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 $ 2,337,800 to provide municipal court services. The contract provides for the services of judge and court commissioner with related support staff. Budgeted amount also includes jury management fees. Law Enforcement - The Spokane County Sheriff's Office is 25,392,127 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 1,714,507 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 330,000 services to include licensing, care and treatment of lost or stray animals, and response to potentially dangerous animal confrontations. Non-Departmental Grant expenditures30,000 Total Recurring Expenditures29,804,434 Nonrecurring Expenditures: Building repair and office furniture83,000 Law Enforcement vehicle 1,455,000 Radar trailers24,000 Total Nonrecurring Expenditures1,562,000 Total Recurring and Nonrecurring Expenditures$ 31,366,434 64 City of Spokane Valley 2022 Budget 016 - Public Safety 20182019202020212022 ActualActualActualBudgetBudget Recurring: Judicial System: District Court Contract$ 836,995 $ 888,965 $ 766,207 $ 925,000 $ 1,033,823 Public Defender Contract788,302745,088656,464750,000811,915 Prosecutor Contract457,949424,896354,499450,000350,000 Pretrial Services Contract105,793109,783111,666120,000142,062 Subtotal Judicial System2,189,0392,168,7321,888,8362,245,0002,337,800 Law Enforcement System: Sheriff Contract20,177,25820,272,82621,706,44023,354,14624,958,601 Emergency Management 92,29689,42590,324100,00085,000 Wages, Payroll Taxes & Benefits9,80216,16422,07719,00023,126 Operating Supplies2,3467216,11201,600 Clothing & Uniform35863600500 Repair & Maintenance Supplies2,73011,2088,53412,00010,000 Professional Services3,3733,77304,0000 Cell Phone278469000 Registration070000 Electricity/Gas16,50516,57919,16418,00020,000 Water1,8061,7621,6832,0002,000 Sewer1,3481,0797772,0001,000 Waste Disposal58503800 Janitorial Services32,32528,63135,36630,00036,500 Law Enf. Bldg Repair & Maint26,23516,70646,23720,00052,000 Taxes and Assessments715715795715800 Equipment Rental076701,0000 Miscellaneous Service000200,000200,000 False Alarm Bank Fees40480974401,000 Subtotal Law Enforcementl System20,368,36420,461,69121,948,29123,762,86125,392,127 Jail System: Jail Contract1,249,9481,493,3251,282,8431,500,0001,714,507 Subtotal Jail System1,249,9481,493,3251,282,8431,500,0001,714,507 Other: Fines & Forfeitures State Remittance495,683441,880000 Animal Control Contract299,139306,509313,046350,000330,000 Non-Capital Equipment for JAG Grant0030,30940,00030,000 Subtotal Other794,822748,389343,356390,000360,000 Subtotal Recurring 24,602,17324,872,13725,463,32527,897,86129,804,434 Nonrecurring: Police Ahletic League Grant04,0691,26300 Building Repair and Maintenance00092,00058,000 Carpet and Workstation Replacement059,2720025,000 Replace handguns and speed trailer00048,90024,000 Law Enforcement Vehicles00001,455,000 Full Facility Generator0141,69086,10900 Capital outlay - DEMS/Tasers/BodyCams000109,6080 Capital outlay - CAD / RMS22,3720000 Subtotal Nonrecurring22,372205,03187,372250,5081,562,000 Total Public Safety$ 24,624,545 $ 25,077,168 $ 25,550,697 $ 28,148,369 $ 31,366,434 65 Animal Control 330,000 Contract, Jail Contract, 1,714,507 85,000 Contract, Emergency Management Bldg 52,000 Law Enf. Contract, Maintenance 66 Sheriff Contract, 24,958,601 City of Spokane Valley 350,000 Contract, Prosecutor 2022 Budgeted Contract Expenditures Public 811,915 Contract, Defender Contract, $1,033,823 District Court $- $5,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 Fund: 001General FundSpokane Valley Dept: 018Operation & Administrative Services2022 Budget The Operations & Administrative Services Department is composed of three divisions, the Deputy City Manager Division, the Finance Division, and the Human Resources Division. 013 - Deputy City Manager Division The Deputy City Manager (DCM) supervises the Community and Public Works Department, assists the City Manager in organizing and directing the other operations of the City, and assumes the duties of City Manager in his/her absence. Accomplishments for 2021 Initiated construction of the Barker Grade Separation Project. Conducted Council discussions on localized and city wide traffic impact fees for new development. Completed preliminary design of the Pines Grade Separation Project. Continued to seek funding for the Pines Grade Separation Project through State and Federal grant programs. Completed repairs to several City Hall systems. Goals for 2022 Support the 2020 Goals of the Legislative and Executive Branch. Work with the City Manager and Staff to develop the 2023 Budget and Business Plan. Complete construction of the Barker Grade Separation Project. Continue to seek funding of the Pines Grade Separation Project. Complete the design for the Pines Grade Separtion Project. Continue to oversee the repairs to City Hall. Expand the implementation of traffic impact fees within the City. Identify annexation areas to allow continued growth. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Personnel - FTE Equivalents Deputy City Manager 1.01.01.01.01.0 Office Assistant I 1.00.00.00.00.0 Office Assistant II 1.00.00.00.00.0 Total FTEs 3.01.01.01.01.0 Budget Detail Wages, Payroll Taxes & Benefits$ 354,918$ 222,070$ 231,245$ 243,944$ 254,877 Supplies 425 0 0 700 600 Services & Charges 83,335 37,162 37,933 40,200 40,000 Nonrecurring Software Purchase (Q-Alert) 13,195 0 0 - 0 Total Deputy City Manager Division$ 451,873$ 259,232$ 269,178$ 284,844$ 295,477 67 Fund: 001General FundSpokane Valley Dept: 018Operation & Administrative Services2022 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 2021 Coordinated and administered consulting services to determine new financial sorftware to replace the Eden Financial System which has reached end of life. Completed the 2020 Comprehensive Annual Financial Report by the deadline of May 30, 2021, and received a "clean audit opinion." Maintained a consistent level of service in payroll, accounts payable, budget development, periodic and annual financial report preparation and information technology services. Worked 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. Implemented Office 365 for all City computers. Continued with the ongoing process of refining the replacement program for IT resources. Implemented Laserfische Workflow for City contract approval and invoice approval processes. Worked with the City Attorney's Office to research the American Rescue Plan Act (ARPA) and the Coronavirus Local Recovery Funds (CLFR) under that Act. Began the process of leading Council through the allocation of the City's $16 million in CLFR funds. Worked with Community and Public Works to provide educational materials for the Street Sustainability Committee. Also, participated in meetings for the Street Sustainability Committee, including presenting on funding history and potential options for the Pavement Management Program. Goals for 2022 Begin the implementation of new Financial System Software. Maintain a consistent level of service in payroll, accounts payable, budget development, periodic and annual financial report preparation and information technology services. Continue to provide adequate training opportunities to allow staff members to remain current with changes in pronouncements by the Governmental Accounting Standards Board (GASB), changes in the Eden financial management system, and changes in the electronic technology that allows all City employees to be more efficient and effective. Complete the 2021 Annual Financial Report by May 30, 2022 and receive a "clean audit opinion" from the Washington State Auditor's Office. Continue with the ongoing process of refining the replacement program for IT hardware resources and update the existing inventory of all related equipment currently deployed. Continue to assess the City's cybersecurity risks and propose mitigating measures. Continue to implement Laserfiche Workflow for additional City processes when applicable. (continued on next page) 68 Fund: 001General FundSpokane Valley Dept: 018Operation & Administrative Services2022 Budget (continued from prior page) 014 - Finance Division Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Personnel - FTE Equivalents Finance Director 1.001.001.001.001.00 Accounting Manager 1.001.001.001.001.00 Accountant/Budget Analyst 3.753.753.753.753.75 Accounting Technician 2.002.002.002.002.00 IT Manager 0.000.001.001.001.00 IT Specialist 3.003.002.002.002.00 GIS/Database Administrator 1.001.001.001.001.00 Help Desk Technician 0.000.000.000.000.00 Total FTEs 11.7511.7511.7511.7511.75 Budget Detail Wages, Payroll Taxes & Benefits$ 1,269,966$ 1,275,580$ 1,300,812$ 1,476,684$ 1,539,543 Supplies 3,350 2,798 3,089 3,000 3,400 Services & Charges 20,667 18,113 18,131 20,975 28,500 Total Finance Division$ 1,293,983$ 1,296,491$ 1,322,032$ 1,500,659$ 1,571,443 69 Fund: 001General FundSpokane Valley Dept: 018Operation & Administrative Services2022 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 2021 Successfully bargain a successor Collective Bargaining Agreement with Local 270v. Supported departments in the Cities return from COVID-19 precautions. Increased timely completion of annual employee reviews. Examined employee benefit options to target employee needs and reduce employment expenses. Provided Anti-Harassment and Equal Employment Opportunity training to employees and Supervisors. Goals for 2022 Implement personnel changes related to 2021 Collective Bargaining. Attain the AWC WellCity Award for 2022. Reassess City property valuation for Washington Cities Insurance Authority coverage. Provide Anti-Discrimation training for employees of the City. Explore opportunities to reduce employee turnover and decrease the time to fill vacancies. Budget Summary 20182019202020212021 ActualActualActualBudgetBudget Personnel - FTE Equivalents Human Resource Manager 1.01.01.01.01.0 Human Resource Technician 1.01.01.01.01.0 Total FTEs 2.02.02.02.02.0 Budget Detail Wages, Payroll Taxes & Benefits$ 251,995$ 268,140$ 278,542$ 293,505$ 302,561 Supplies 1,227 1,888 1,482 1,000 1,200 Services & Charges 21,949 23,302 20,950 24,035 26,560 Total Human Resources Division$ 275,171$ 293,330$ 300,975$ 318,540$ 330,321 70 Fund: 001General FundSpokane Valley Dept: 033City Hall Operations and Maintenance2022 Budget The Parks, Recreation & Facilities Director provides management and oversight of the City's facilities. This department is responsible for the overall operations and maintenance of the City Hall facility, the City's Valley Precinct facility, CenterPlace and the Street Maintenance Shop. The Facilities Department is resposible for, among other things, grounds maintenance, jaitorial services, lighting, and maintenance of the HVAC and other building systems. Accomplishments for 2021 Continued options for cost savings related to contract services: landscape maintenance, etc. Monitored maintenance tracking system in order to prioritize work. Continued to coordinate maintenance activities with SVPD Precinct staff. Continued to coordinate maintenance activities with Street Maintenance Shop staff. Coordinated emergency preparedness drills with affected staff and coordinating agencies. Goals for 2022 Continue options for cost savings related to contract services: landscape maintenance, etc. Continue to monitor maintenance tracking system in order to prioritize work. Continue to coordinate maintenace activities with City Hall staff. Continue to coordinate maintenance activities with SVPD Precinct staff. Continue to coordinate maintenance activities with Street Maintenance Shop staff. Continue to coordinate maintenance activites with CenterPlace staff. Coordinate emergency preparedness drills with affected staff and coordinating agencies. Continue to coordinate City Hall repairs Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Personnel - FTE Equivalents Maintenance Worker - Facilities 1.01.01.02.02.0 Total FTEs 1.01.01.02.02.0 Budget Detail Wages, Payroll Taxes & Benefits$ 74,264$ 86,534$ 102,136$ 179,101$ 205,520 Supplies 27,757 32,920 27,611 27,000 27,000 Services & Charges 163,323 156,699 183,508 167,500 167,500 Nonrecurring expenditures 0 174,807 295,923 0 0 Total Administrative Division$ 265,344$ 450,960$ 609,178$ 373,601$ 400,020 71 Fund: 001General FundSpokane Valley Dept: 040Community & Public Works2022 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 2021 Implemented approved capital projects. Administered the construction phase of the Barker Road Grade Separation Project. Advanced the preliminary engineering and right-of-way phase of the Pines Road Grade Separation Project. Continued pursuing opportunities to fund the completion of the Pines Road Grade Separation Project. Administered and manage state and federal funds received for capital projects. Assisted in the preparation of grant applications for capital projects. Continued to coordinate regional transportation issues with Spokane Regional Transportation Council, adjoining municipalities, and the Washington State Department of Transportation. Developed City Code to implement Transportation Impact Fees for the South Barker Road Corridor. Maintained development engineering plan review times of less than two weeks. Goals for 2022 Implement approved capital projects. Administer the construction phase of the Barker Road Grade Separation Project. Advance the preliminary engineering and right-of-way phase of the Pines Road Grade Separation Project. Continue pursuing opportunities to fund the 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. Begin the process of developing a city-wide, comprehensive Asset Management Program. Begin a review of the City's adopted Street Standards, providing updates where necessary. (continued on next page) 72 Fund: 001General FundSpokane Valley Dept: 040Community & Public Works2022 Budget (continued from prior page) 041 - Engineering Division Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Personnel - FTE Equivalents Administrative Assistant 2.02.02.02.02.0 Assistant Engineer 0.00.450.200.702.20* City Engineer 1.01.01.01.01.0 CAD Manager 0.00.00.00.00.5* Engineer 1.00.51.01.00.5* Engineering Manager 1.01.01.01.01.0 Engineering Tech I 1.01.51.51.51.5* Engineering Tech II 0.50.750.750.750.95* Main/Construction Inspector 2.02.02.02.02.0 Planning Grants Engineer 0.00.3750.3750.3750.375* Senior Dev Engineer 1.01.01.01.01.0 Senior Engineer-Proj Mgmt.1.51.71.71.71.7* Water Resource Sr. Engineer 1.01.01.01.01.0 Total FTEs 12.013.27513.52514.02515.725 Budget Detail Wages, Payroll Taxes & Benefits$ 1,234,170 $ 1,472,750 $ 1,381,989 $ 1,855,308 $ 2,144,619 Supplies 22,772 30,61618,18730,50030,500 Services & Charges 149,142 200,147207,293212,834265,163 Total Engineering Division$ 1,406,084 $ 1,703,513 $ 1,607,469 $ 2,098,642 $ 2,440,282 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. 73 Fund: 001General FundSpokane Valley Dept: 040Community & Public Works2022 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 2021 Implemented the retail recruitment strategy. Collaborated with the private sector to facilitate the successful development of Mirabeau Point. Continued industry recruitment, retention and expansion. Developed marketing campaigns to promote business recruitment, retention and expansion. Collaborated with economic development partners and related service providers. Identified infrastructure improvements needed to foster economic development. Used CDBG funds to support economic vitality in low and moderate income areas. Seek grants to support economic development initiatives. Coordinated the development and adopt the Housing Action Plan. Facilitated the development and adopt the Shoreline Master Program update. Reviewed and process city and privately initiated amendments to the Comprehensive Plan. Developed homelessness goals and policies to provide direction to City leaders. Continued to analyze impacts of COVID-19 on city businesses and provide guidance to improve local economy. Worked with partners to enhance existing events, including state of the city, and bring new events to Spokane Valley. Developed marketing campaigns to promote city events in 2021 to enhance tourism. Enhanced the Economic Development website content to attract skilled labor, with an emphasis on remote workers. Enhanced the use of video as a communications tool and strategy on city websites and in social media. Developed strategies to enhance business connections to Appleway Trail, as identified in 2020 CERB study. Produced semi-annual newsletter informing citizens of current projects, services and events. Continued to develop a PIO group of city, county and emergency services that meets periodically. Increased media contacts and establish and retain media relationships for greater sharing of city services. Partnered with Parks and Recreation to publicize programs, events and related construction projects. Created and uploaded new messages quarterly for the phone system about city services, programs and events. Continued evaluating city website to determine potential improvements to design, navigation and content. Gathered updated high resolution photos of City Council, CenterPlace, area parks and scenic sites. Goals for 2022 Develop marketing campaigns to promote 2022 city events that encourage citizen participation and enhance tourism. Develop targeted marketing campaigns to promote opportunities for business recruitment and expansion in the city. Enhance the use of video as a communications tool and strategy on city-sponsored websites and social media. Research and utilize new and existing social media platforms to increase citizen engagement and public awareness. Continue producing the semi-annual newsletter informing citizens of current projects, services and events. Continue meetings with PIO groups in city, county, and emergency services. Increase media contacts and establish and retain media relationships for greater sharing of city services. Partner with Parks & Recreation Department to publicize programs and events to audiences. Create and upload quarterly on-hold messages to the phone system about city services, programs and events. Evaluate web content, graphics and collateral to determine user experience and improvement options. Partner with Spokane Valley Chamber of Commerce to develop and co-market workshops and State of the City event. Utilize relationships with partners and related service providers to develop innovative econmic development programs. Partner with Visit Spokane to develop targeted marketing campaigns to highlight city assets and generate tourism. Identify and research strategies for a "placemaking" initiative, such as utility box wraps. Implement effective communications to increase awareness of public works and capital improvement projects. Implement the retail recruitment strategy. Collaborate with the private sector to facilitate the successful development of Mirabeau Point. Seek grants to support economic development initiatives. Review and process city and privately initiated amendments to the Comprehensive Plan. Identify and develop implementation strategies from the Housing Action Plan. Partner with Parks and Recreation to identify grant proposals from the Recreation and Consevation Office. Collaborate with regional partners in long range planning efforts including updates to CWPP. Partner with Greater Spokane Incorporated to attract, assist and retain businesses. (continued on next page) 74 Fund: 001General FundSpokane Valley Dept: 040Community & Public Works2022 Budget (continued from prior page) 042 - Economic Development Division Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Personnel - FTE Equivalents Economic Development Manager 1.01.01.01.01.0 Economic Development Specialist 2.02.02.01.01.0 Planning Grants Engineer 0.40.00.00.00.0 Public Information Officer 1.01.01.01.01.0 Senior Transportation Planner 1.01.01.01.01.0 GIS Analyst 0.00.00.00.00.77* Administrative Assistant 1.01.01.01.01.0 Total FTEs 6.46.06.05.05.77 Interns 1.01.01.01.01.0 Budget Detail Wages, Payroll Taxes & Benefits$ 655,942 $ 582,027 $ 609,137 $ 685,316 $ 767,023 Supplies 3,008 1,954 123,2003,200 Services & Charges 294,699 333,157 350,716408,545418,045 Nonrecurring Expenditures 23,000 25,000 104,91565,0000 Total Engineering Division$ 976,649 $ 942,138 $ 1,064,780 $ 1,162,061 $ 1,188,268 This position is budgeted partially to the Economic Development Division in the General Fund with the balance budgeted * as a part of the Stormwater Fund #402. 75 Fund: 001General FundSpokane Valley Dept: 040Community & Public Works2022 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 2021 Maintained swift permit application review timelines. Enhanced relationships with our outside agencies by facilitating project coordination. Completed website enhancements for better customer service. Implemented 2018 building codes as per Washington State adoption; updated SVMC Title 24 accordingly. Coordinated with the Office of the City Attorney on code enforcement cases. Improved accuracy of permit statistics reporting. Continued to improve processes for online permit submittals. Goals for 2022 Strategize process for scanning commercial address files. Explore options for enhacement or replacement of permit system software applications. Further expand online permitting options and streamlined permitting options for common project types. Continue to improve Code Enforcement program and public outreach/education. Encourage multi-disciplined staff through cross-training. Partner with regional permitting agencies towards creation of local/in-house training program for code professionals. Continue knowledge-building mini-training program (weekly peer-to-peer training presentations by staff). Maintain relationships with outside agencies and build on new strategies found successful during pandemic. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Personnel - FTE Equivalents Administrative Assistant 1.01.01.00.01.0 Assistant Building Official 1.01.01.01.01.0 Building Inspector II 3.03.03.03.03.0 Building Official 1.01.01.01.01.0 Code Enforcement Officer 1.01.02.02.02.0 Code Enforcement Supervisor 0.00.00.00.01.0 Development Service Coordinator 1.01.01.01.01.0 Engineering Tech 1.01.01.01.01.0 Office Assistant I 3.03.03.03.02.0 Office Assistant II 1.01.01.01.01.0 Permit Facilitator 1.01.00.00.00.0 Permit Specialist/Facilitator 1.01.02.02.02.0 Planner 3.03.03.03.03.0 Plans Examiner 1.01.01.01.01.0 Senior Planner 1.01.01.01.01.0 Senior Plans Examiner 0.00.00.00.00.0 Total FTEs 19.019.021.020.021.0 Budget Detail Wages, Payroll Taxes & Benefits$ 1,614,264 $ 1,860,223 $ 1,950,262 $ 2,061,508 $ 2,250,373 Supplies 25,114 17,305 19,271 35,050 39,050 Services & Charges 228,090 299,929 314,903 318,000 342,000 Intergovernmental Payments 38,718 0 0 0 0 Nonrecurring expenditures 0 0 0 0 0 Total Building Division$ 1,906,186 $ 2,177,457 $ 2,284,436 $ 2,414,558 $ 2,631,423 76 Fund: 001General FundSpokane Valley Dept: 076Parks & Recreation2022 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 2021 Completed construction of play equipment, restroom and shelter at Browns Park. Initiated talks with DNR on the partnership for the 100 acre natural area adjacent to Mirabeau Park. Completed three land acquisitions. Prepared 2022 budget requests to address maintenance needs and repairs at the Valley Pools. Refinished siding on Mirabeau Meadows restroom. Made progress towards becoming a Tree City USA (application due after first full year under ordinance). Goals for 2022 Complete Phase 1 construction (Park Infrastructure) at Balfour Park. Establish partnership with DNR for the 100 acre natrual area adjacent to Mirabeau Park. Apply for RCO WWRP Local Parks Development Grant for Phase 2 Balfour Park. Advance Spokane Valley River Loop Trail concept. Develop Public Access to 45-acre Flora Road Park Property. Commence development of 6-year Parks Capital Improvement Program. Complete needed repairs at Spokane Valley Pools. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Personnel - FTE Equivalents Parks & Recreation Director 1.01.01.01.01.0 Administrative Assistant 1.01.01.01.01.0 Total FTEs 2.02.02.02.02.0 Budget Detail Wages, Payroll Taxes & Benefits$ 249,140$ 266,534$ 273,466$ 292,667$ 290,768 Supplies 2,626 2,778 2,400 5,000 3,500 Services & Charges 36,520 56,899 50,672 57,760 56,750 Total Parks Administration Division$ 288,286$ 326,211$ 326,538$ 355,427$ 351,018 77 Fund: 001General FundSpokane Valley Dept: 076Parks & Recreation2022 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 Summary 20182019202020212022 ActualActualActualBudgetBudget Budget Detail Supplies$ 414 $ 381 $ 8,171 $ 3,500 $ 2,500 Services & Charges 886,122 935,374 899,732 936,503 947,955 Nonrecurring expenditures 000320000 Total Maintenance Division$ 886,536 $ 935,755 $ 907,903 $ 972,003 $ 950,455 301 - 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 2021 Fostered relationships with Community partners. Enhanced To-Go Summer Meal Programs. Offered Drive-In movie experiences for the community. Offered an outdoor Summer Day Camp program at Terrace View Park. Provided a Virtual Arbor Day Celebration. *Several prior year goals were unable to be completed due to COVID-19. Goals for 2022 Expand summer camp for teens. Provide walking program for community members. Continue to offer free summer meal program at 3 parks. Offer community celebration at Terrace View Park. Continue to foster relationships with community partners. Plan and execute Arbor Day Celebration on the West Lawn Plaza. Expand outdoor movie events, including Movie on the West Lawn Plaza. Program a Valley Mission Dog Park Event. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Personnel - FTE Equivalents Recreation Coordinator 1.01.01.01.01.0 0.00.00.60.60.6 Recreation Coordinator 1.01.01.61.61.6 Budget Detail Wages, Payroll Taxes & Benefits$ 128,784$ 152,492$ 139,368$ 230,484$ 239,707 Supplies 3,968 6,368 6,069 9,150 12,400 Services & Charges 65,745 68,726 21,792 88,900 78,580 Total Recreation Division$ 198,497$ 227,586$ 167,228$ 328,534$ 330,687 78 Fund: 001General FundSpokane Valley Dept: 076Parks & Recreation2022 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 2021 Maintained summer swimming programs.* Maintained Paws in the Pool Program. Created a New partnership with Pool World for swim lesson scholarships. Continued to partner with Make A Splash to offer free water safety clinics at all pools. * Several prior year goals were unable to be completed due to COVID-19. Goals for 2022 Maintain full summer swimming programming. Expand Paws in the Pool Program. Continue to foster community partnerships and sponsorships. 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. Offer life guard training courses at the pools. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Budget Detail Supplies$ 240$ 37$ - $ 2,000$ 2,000 Services & Charges 471,427 515,370 117,023 508,053 536,700 0000 30,000 Total Aquatics Division$ 471,667$ 515,407$ 117,023$ 510,053$ 568,700 79 Fund: 001General FundSpokane Valley Dept: 076Parks & Recreation2022 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 2021 Continued to enhance the resource and referral information at the reception desk to better handle calls. Collaborated with the Board re-open the Senior Center under Covid-19 guidelines. Enhanced the relationship between the Recreation Specialist and the Board. Continued to work with Parks & Recreation Director and Recreation Coordinator on new programs for seniors. Goals for 2022 Continue to work with the Senior Center Board and Recreation Staff to create new programs for seniors. Improve resources to assist with the Senior Center website and newsletter. Enhance existing Senior Center programs. Foster relationships with Communtiy partners. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Personnel - FTE Equivalents Senior Center Specialist 1.01.00.40.40.4 Total FTEs 1.01.00.40.40.4 Budget Detail Wages, Payroll Taxes & Benefits$ 90,998$ 17,716$ 27,369$ 28,303$ 29,976 Supplies 212 0 843 1,600 1,600 Services & Charges 870 781 477 5,500 5,225 Total Senior Center Division$ 92,080$ 18,497$ 28,689$ 35,403$ 36,801 80 Fund: 001General FundSpokane Valley Dept: 076Parks & Recreation2022 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 2021 Created a new WordPress marketing website to include new West Lawn improvements. Continued to improve Farmers Market event at CenterPlace. Hosted several new events to CenterPlace and the West Lawn. Hosted four "First Friday" food truck nights on the West Lawn plaza in conjunction with the Farmers Market Added new stage fill speakers and reprogrammed the audio system in the Great Room. Repaired failed pixels in the Great Room Video Wall. Replaced carpet in the Sennior Center Entrance and refinished exterior decks and pergola Goals for 2022 Replace carpet in Senior Center card room, Executive conference room and classroom 205 Paint Senior Center exterior portico Security camera upgrades Implement West Lawn Plaza marketing plan Utilize new Wordpress CenterPlace website to enhance programming Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Personnel - FTE Equivalents Customer Relations/Facilities Coordinator 1.01.01.01.01.0 Administrative Assistant 1.01.01.01.01.0 Office Assistant I 1.01.01.01.01.0 Maintenance Worker 2.02.02.02.02.0 Total FTEs 5.05.05.05.05.0 Budget Detail Wages, Payroll Taxes & Benefits$ 440,345 $ 466,281 $ 412,779 $ 542,938 $ 553,141 Supplies 74,498 98,232 56,302 85,537 83,774 Services & Charges 303,321 321,020 237,671 343,739 333,460 Nonrecurring Expenditures 8,255017,086038,700 Total CenterPlace Division$ 826,419 $ 885,533 $ 723,838 $ 972,214 $ 1,009,075 81 Fund: 001 General FundSpokane Valley Dept: 090General Government2022 Budget The General Government Department accounts for those activities that are not specific to the functions of any particular General Fund Department or operation. Expenditures recorded here are composed of City Hall bond payments; information technology equipment and services; capital costs that benefit more than one department; support of agencies external to the City that provide social service programs and economic development services; and transfers to other City funds for property/casualty insurance premiums (Fund #502), park capital projects (Fund #309) and the pavement preservation program (Fund #311). Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Supplies Employee Recognition-Operating Supplies$ 2,975 $ 3,156 $ 2,281 $ 3,500 $ 3,500 Office & Operating Supplies432059900 Vehicle Maintenance Supplies002,19601,000 Small Tools & Minor Equipment2,9071,7462,9777,0006,000 Security Hardware00002,000 Network Hardware - Non Capital000051,213 Computer Hardware - Non Capital24,67436,41413,97231,00015,500 Computer Software - Non Capital8,4172,9791,51930,20030,800 Server Hardware00005,000 Security Software Licensing000033,000 Network Software Licensing00001,700 Server Software Licensing00006,000 Office & Operating Supplies4,2424,3093,6489,7003,700 43,646 48,604 27,192 81,400 159,413 Other Services & Charges Professional Services - Misc. Studies173,31072,35997,892218,000243,000 Accounting & Auditing86,30292,353105,16297,000108,000 Postage3672,974172,5001,000 Telephone Service12,31912,80113,92713,00028,700 Cell Phones2,2971,5611,4802,0002,000 Internet Service8,6398,7939,0069,60010,200 Taxes and Assessments781001,0001,000 Electricity1,4620000 Sewer94991000 Facility Repairs & Maintenance8,5080000 Professional Services1,40076201,5001,500 Equip Repair & Maint-Hardware Support26,57227,85917,15424,8500 IT Support30,31237,47415,51718,00015,500 Equip Repair & Maint-Hardware Support00004,600 Software Licenses & Maintenance86,169122,478134,072124,550516,350 Security Infrastructure Maintenance00001,000 Network Infrastructure Maintenance000014,550 Merchant Charges (Bankcard Fees)226300532500500 Network Infrastructure Access4,7145,1845,1556,0006,000 Equipment Rental4,2644,2674,1694,3004,200 Interfund Vehicle Lease500500500500500 Printing & Binding6466230650500 Miscellaneous Services5,8167,8592,1717,0005,000 General Operating Leases: Computer53,89467,17967,45270,00070,000 Economic Development-Site Selector10,89708,19500 Outside Agencies- Social Svc & Econ. Dev.148,632174,664168,331182,000182,000 Professional Services - Economic Dev.1,17676501,0001,000 Alcohol Treatment: Liquor Excise Tax9,59410,47715,59710,50015,600 Alcohol Treatment: Liquor Profits15,72515,62019,40916,00019,500 Homelessness Response Service - Park0042000 $ 695,471 $ 666,943 $ 686,158 $ 810,450 $ 1,252,200 (continued to next page) 82 Fund: 001 General FundSpokane Valley Dept: 090General Government2022 Budget (continued from previous page) Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Intergovernmental Services Election Costs$ 0 $ 75,433 $ 0 $ 110,000 $ 0 Voter Registration92,00094,787100,871100,000100,000 Taxes and assessments012,02012,02012,10012,100 Spokane County Air Pollution Authority134,493137,219140,411150,830148,200 226,493 319,459 253,302 372,930 260,300 Capital Outlays Computer Hardware - Capital125,799040,51630,00030,000 125,799 0 40,516 30,000 30,000 Debt Service: Principal Interest and Other Debt Service Costs6006000600600 Interfund Payments for Service Transfer out - #204 (City Hall bond payment) 399,350401,250401,450401,500401,400 Transfer out - #309 (park capital projects) 160,000160,000160,000160,000160,000 Transfer out - #311 (pavement preservation) 962,700972,300982,023991,8431,001,800 Transfer out - #501 (CenterPlace kitchen reserve) 36,60036,60036,60036,6000 Transfer out - #502 (risk management) 370,000390,000410,000425,000450,000 1,928,650 1,960,150 1,990,073 2,014,943 2,013,200 Miscellaneous SCRAPS pass through1,1371,1721,1891,2001,200 Leasehold Excise Tax Pass-Through54453008000 1,6811,7021,1892,0001,200 Subtotal Recurring Expenditures $ 3,022,340 $ 2,997,458 $ 2,998,430 $ 3,312,323 $ 3,716,913 Nonrecurring/Nonrecurring Capital IT capital replacement0015,07510,00015,000 Heavy Duty Mach. & Equip.- City Hall Generator0158,00713,59000 Computer Hardware - Capital23,877106,51771,177159,000105,000 Computer Software - Capital0016,33543,8001,016,000 COVID-19 related expenditures004,255,97700 Transfer out - #1010002,552,6002,820,419 Transfer out - #122 (Replenish Winter Weather Reserve) 490,000120,000500,000364,4400 Transfer out - #309 (Park Capital) 423,2061,174,3682,781,16535,0000 Transfer out - #312 (capital reserve fund) 3,795,4297,109,300011,126,3430 Transfer out - #501 (new code enf. vehicle) 0027,472040,000 4,732,5128,668,1927,680,79114,291,1833,996,419 Total Governmental Division $ 7,754,852$ 11,665,650$ 10,679,221$ 17,603,506$ 7,713,332 83 Fund: 101Street FundSpokane Valley 2022 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 2021 Implemented new contracts with private contractors for street maintenance services. Continued on-going roadway and bridge maintenance and repairs. Finalized traffic signal timings along the Argonne corridor. Continued evaluations of traffic signal timings for the Pines and Sullivan corridors. Implemented Transportation Impact Fees for the South Barker Corridor, Mirabeau, and N. Pines Transportation Subareas. Began implementation of the 6-year Bridge Maintenance Program, prioritizing bridges requiring significant upgrades. Continued work on a comprehensive Pavement Preservation Program, including funding source identification. Collaborated with WSDOT and Spokane County on traffic signal evaluation and monitoring. Goals for 2022 Continue on-going roadway and bridge maintenance and repairs. Finalize evaluations of traffic signal timings for the Pines and Sullivan corridors. Finalize a comprehensive Pavement Preservation Program, including funding source identification. Work with other departments in developing a city-wide, comprehensive Asset Management Program, which will include transportation operations facilities. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Personnel - FTE Equivalents Assistant Engineer 1.00.30.000.00.0 Construction Inspector 0.01.51.501.501.50* Engineering Tech II 0.00.30.250.250.25* Maintenance/Construction Inspector 2.352.352.352.350.50* Mechanic 0.000.000.000.000.75* Planning Grants Engineer 0.3750.3750.3750.3750.375* Public Works Superintendent 1.01.01.01.01.0 Senior Engineer - Traffic 1.01.01.01.00.0 Stomrwater Foreman 0.00.00.00.00.1* Streets Foreman 0.00.00.00.01.0 Traffic Engineer 0.01.01.01.01.0 Traffic Engineering Manager 0.00.00.00.01.0 Total FTEs 5.7257.7257.4757.4757.475 (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: 101Street FundSpokane Valley 2022 Budget (continued from previous page) Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Utility Tax$ 1,758,370 $ 1,563,981 $ 1,388,026 $ 1,000,000 $ 932,000 Motor Vehicle Fuel Tax 2,063,3902,018,1861,737,8641,800,0001,896,000 Multimodal Transportation Revenue 133,525132,637131,847130,600130,200 Right-of-Way Maintenance Fee 94,57184,70493,03370,00085,000 Investment Interest 17,5034,0228234,000500 Miscellaneous 22,2658,06355,44110,00010,000 Insurance proceeds 11,71115,848000 Total revenues 4,101,3353,827,4413,407,0343,014,6003,053,700 Nonrecurring Revenues Utility Tax Recovery 160,2540000 Transfers in - #001 0002,552,6002,820,419 Transfers in - #122 0620,000364,43900 Transfers in - #312 0907,5441,364,70600 Total Nonrecurring Revenues 160,2541,527,5441,729,1452,552,6002,820,419 Expenditures Wages, Payroll Taxes & Benefits 774,688943,237954,2691,127,9201,128,523 Supplies 94,918100,504128,210156,050176,700 Services & Charges 2,014,7972,508,3231,998,0672,448,8282,698,644 Snow Operation 580,1661,034,064939,416751,652890,502 Intergovernmental Payments 824,175724,162753,654935,000909,000 Transfers out - #001 39,7000000 Transfers out - #311 (pavement preservation)67,3420000 Interfund Vehicle Lease - #501 (non-plow) 21,25099,17914,50010,25010,250 Interfund Vehicle Lease - #501 (plow replace)77,929048,50060,50060,500 Nonrecurring Expenditures Streetlight Replacement Program 000035,500 Construction 21,2160000 Traffic control improvements 17,25280,59674,71000 Capital Equipment 010,1156,17877,0000 Transfer out - #501 (plow replacement)000080,000 Traffic Control Devices- Repair & Maint 10,47883,51215,64700 Generator for Maintenance Shop (1/2 cost to #402)000050,000 Total Nonrecurring expenditures 4,543,9115,583,6924,933,1515,567,2006,039,619 Revenues over (under) expenditures(282,322)(228,707)203,0280(165,500) Beginning fund balance 1,067,300784,978556,271759,299759,299 Ending fund balance$ 784,978 $ 556,271 $ 759,299 $ 759,299 $ 593,799 85 Fund: 103Paths & Trails FundSpokane Valley 2022 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 $20.63 per person. Based upon a City of Spokane Valley population of 98,600 (per the Washington State Office of Financial Management on April 1, 2021) we anticipate the City will collect $1,904,000 in 2022. 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 2022 revenue estimate this computes to $8,000. The balance or $1,896,000 will be credited to Fund #101 for Street maintenance and operations. The portion of the motor vehicle tax allocated to the Paths and Trails Fund is by State Law restricted for the construction and/or improvement of paths and trails within the City. Because the cost of such projects is typically much greater than the funds generated in a single year, we typically leave the fund balance untouched until an adequate fund balance is available. The City transferred $50,000 in 2014 and $9,300 in 2016 and $50,000 in 2018 to Parks Capital Projects Fund #309 to be applied towards the Appleway Trail projects. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Motor Vehicle Fuel (Gas) Tax$ 8,703$ 8,512$ 7,330$ 8,700$ 8,000 Investment Interest 39018671200100 Total revenues 9,0928,6987,4008,9008,100 Expenditures Capital Outlay 00000 Transfers out- #309 50,0000000 Total expenditures 50,0000000 Revenues over (under) expenditures(40,908)8,6987,4008,9008,100 Beginning fund balance 46,3255,41714,11521,51630,416 Ending fund balance$ 5,417$ 14,115$ 21,516$ 30,416$ 38,516 86 Fund: 104Hotel/Motel Tax - Tourism Facilities FundSpokane Valley 2022 Budget The Hotel/Motel Tax - Tourism Facilities Fund accounts for the receipt and expenditure of a special excise tax of 1.3% on the sale or charge made for the furnishing of lodging under RCW 82.08. These funds will be used solely for capital expenditures for acquiring, constructing, making improvements to or other related capital expenditures for large sporting venues, or venues for tourism-related facilities, which facilities generate overnight guests at lodging facilities subject to the taxes imposed. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Hotel/Motel Tax$ 415,295$ 454,283$ 283,720$ 400,000$ 400,000 Investment Interest 24,18243,59011,9082,5002,500 Transfers in - #105 250,000275,00001,007,0000 Total revenues 689,477772,873295,6281,409,500402,500 Expenditures Capital Outlay 00000 Total expenditures 00000 Revenues over (under) expenditures 689,477772,873295,6281,409,500402,500 Beginning fund balance 1,228,5951,918,0722,690,9452,986,5734,396,073 Ending fund balance$ 1,918,072 $ 2,690,945 $ 2,986,573 $ 4,396,073 $ 4,798,573 Fund: 105Hotel/Motel Tax FundSpokane Valley 2022 Budget The Hotel/Motel Fund accounts for the receipt and expenditure of a special excise tax of 2% on the sale or charge made for the furnishing of lodging under RCW 82.08. These funds will be used solely for the purpose of paying all or any part of the cost of tourism promotion, acquisition or operation of tourism-related facilities, and marketing of special events and festivals designed to attract tourists. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Hotel/Motel Tax$ 646,975$ 743,852$ 443,244$ 600,000$ 600,000 Investment Interest 7,0588,4592,7057001,000 Total revenues 654,033752,311445,949600,700601,000 Expenditures Tourism Promotion 321,934207,000154,082197,400571,000 Transfers out- #001 26,03730,00011,39030,00030,000 Transfers out- #104 250,000275,00001,007,0000 Total expenditures 597,971512,000165,4721,234,400601,000 Revenues over (under) expenditures 56,062240,311280,477(633,700)0 Beginning fund balance 221,866277,928518,239798,716165,016 Ending fund balance$ 277,928$ 518,239$ 798,716$ 165,016$ 165,016 87 Fund: 106Solid Waste FundSpokane Valley 2022 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 $1,600,000 in 2022. During the years of 2013 and 2014, the General Fund #001 funded various studies and fees related to the solid waste program and transferred $60,000 to the Solid Waste Fund #106 for the purpose of providing information materials and marketing necessary to inform residents and businesses of the change in solid waste transfer, transport and disposal. The total amount paid out of the General Fund for these expenditures was $202,121. Beginning in 2015 the Solid Waste Fund will reimburse the General Fund for these costs over a 5-year period, which equated to an annual payment of $40,425 in the years 2015 through 2018, and a final payment of $40,422 in 2019. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Administrative fees$ 182,900$ 252,396$ 219,943$ 225,000$ 225,000 Solid Waste Road Wear Fee 1,108,0281,513,5321,537,7761,500,0001,600,000 Investment interest 12,48724,7527,80412,0007,000 Total revenues 1,303,4151,790,6801,765,5231,737,0001,832,000 Expenditures Education & Contract Administration 22,31333,40765,385237,000232,000 Transfers out - #001 40,42540,422000 Transfers out - #311 1,000,0001,608,0281,513,5321,537,7761,600,000 Total expenditures 1,062,7381,681,8571,578,9171,774,7761,832,000 Revenues over (under) expenditures 240,677108,823186,606(37,776)0 Beginning fund balance 190,682431,359540,182726,788689,012 Ending fund balance$ 431,359$ 540,182$ 726,788$ 689,012$ 689,012 88 Fund: 107PEG FundSpokane Valley 2022 Budget Under the City's cable franchise, the franchise grantee remits to the City as a capital contribution in support of Public Education Government (PEG) capital requirements an amount equal to $0.35 per subscriber per month to be paid to the City on a quarterly basis for the life of the franchise. Capital contributions collected under this agreement are allocated to PEG capital uses exclusively. PEG capital uses include in part the set up of equipment in the City Council Chambers that allows Spokane Valley to broadcast Council meetings both live and through subsequent reviews via digital recordings available on the City's website. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Comcast PEG contribution$ 81,322$ 79,498$ 76,541$ 79,000$ 79,000 Investment interest 9712,09759600 Total revenues 82,29381,59577,13879,00079,000 Expenditures PEG Reimbursement - CMTV 38,95537,25622,28839,50039,500 New City Hall Council Chambers 00000 Capital Outlay 13,3449151,33148,50033,500 Total expenditures 52,29938,17123,61988,00073,000 Revenues over (under) expenditures 29,99443,42453,518(9,000)6,000 Beginning fund balance 54,83784,831128,255181,773172,773 Ending fund balance$ 84,831$ 128,255$ 181,773$ 172,773$ 178,773 Fund: 108Affordable & Supportive Housing Sales TaxSpokane Valley 2022 Budget In the year 2020, the Council authorized the City to collect the affordable and supportive sales tax, which is a rebate of the State sales tax to cities and counties. The amount received by the City is up to 0.0146% of the taxable retail sales within the City capped at the 2019 fiscal year taxable retail sales. The Department of Revenue has estimated this capped distribution to be $193,000 for the City. The City will receive these revenues for 20 years, and the revenues may only be used to support affordable housing within the City or for rental assistance as outlined in RCW 82.14.540. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Affordable & Supportive Housing Sales Tax$ 0$ 0$ 151,950$ 193,000$ 193,000 Investment Interest 008300 Total revenues 00152,033193,000193,000 Expenditures Professional Services 00000 Total expenditures 00000 Revenues over (under) expenditures 00152,033193,000193,000 Beginning fund balance 000152,033345,033 Ending fund balance$ 0$ 0$ 152,033$ 345,033$ 538,033 89 Fund: 120CenterPlace Operating Reserve FundSpokane Valley 2022 Budget The CenterPlace Operating Reserve Fund was established as a result of a covenant related to the issuance of limited tax general obligation bonds initially issued in 2003 and refunded in 2014. The bonds were issued for the purpose of constructing the CenterPlace facility. As a part of the bond issuance the City agreed to establish a $300,000 operating reserve account that could be used to make debt service payments on the bonds and/or pay for operating expenses of CenterPlace. If at any time the City were to draw on these reserves it would have to prepare and follow a plan for reinstatement of those funds drawn. This reserve is required to be in place for the life of the bonds which run through December 1, 2033. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Investment Interest$ 0$ 0$ 0$ 0$ 0 Transfers in 00000 Total revenues 00000 Expenditures Operations 00000 Total expenditures 00000 Revenues over (under) expenditures 00000 Beginning fund balance 300,000300,000300,000300,000300,000 Ending fund balance$ 300,000$ 300,000$ 300,000$ 300,000$ 300,000 90 Fund: 121Service Level Stabilization Reserve FundSpokane Valley 2022 Budget The City has committed to maintaining an ending fund balance in the General Fund of at least 50% of recurring expenditures which is equivalent to 6-months of operations. The Service Level Stabilization Reserve Fund serves as an emergency source of temporary financing to the General Fund in the event a downturn in the local economy resulted in a reduction of revenues that would otherwise compromise either the General Fund's minimum 50% reserve balance or historical levels of service. If an event such as a downturn in the economy resulted in the General Fund reserves dropping below 50% of recurring expenditures, then the Service Level Stabilization Reserve Fund could be drawn against to maintain the fund balance minimum. The Service Level Stabilization Reserve Fund will not be reduced to less than 60% of the current $5.5 million balance, or $3.3 million, without Council approval. If Coucil should deem this necessary, the City will then first replenish Fund #121 to at least $3.3 million before any annual General Fund transfers are made to the Capital Reserve Fund #312.During 2018, this reserve balance was capped at $5.5 million and any additional interest earned was accumulated in the General Fund. This represents a Fiscal Policy of the City that is also stated in the City Manager's 2022 Budget Message located near the front of this budget document. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Investment Interest$ 0$ 0$ 0$ 0$ 0 Transfers in00000 Total revenues00000 Expenditures Operations00000 Total expenditures00000 Revenues over (under) expenditures00000 Beginning fund balance5,500,0005,500,0005,500,0005,500,0005,500,000 Ending fund balance$ 5,500,000$ 5,500,000$ 5,500,000$ 5,500,000$ 5,500,000 Fund: 122Winter Weather Reserve FundSpokane Valley 2022 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 2020 and 2021 even though we recognize there exists only $500,000 to address this issue if it should arise. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Investment Interest$ 5,353$ 9,899$ 1,147$ 1,900$ 800 Transfers in - #001490,000120,000500,000364,4400 FEMA Grant Proceeds010,367000 Total revenues495,353140,266501,147366,340800 Expenditures Transfer out - #1010620,000364,43900 Street Maintenance Expenditures000500,000500,000 Total expenditures0620,000364,439500,000500,000 Revenues over (under) expenditures495,353(479,734)136,708(133,660)(499,200) Beginning fund balance7,716503,06923,335160,043526,383 Ending fund balance$ 503,069$ 23,335$ 160,043$ 26,383$ 27,183 91 Fund: 204Limited Tax General Obligation (LTGO) Bond - Debt Service FundSpokane Valley 2022 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, 2022, the outstanding balance on this portion of the bond issue will be $3,780,000. $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, 2022, the outstanding balance on this portion of the bond issue will be $305,000. 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, 2022, the outstanding balance on the bond issue will be $6,400,000. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Spokane Public Facilities District$ 414,050$ 432,150$ 459,500$ 480,800$ 501,200 Transfers in - #001 399,350401,250401,450401,500401,400 Transfers in - #301 82,00082,47580,37580,77581,100 Transfers in - #302 82,00082,47580,37580,77581,100 Total revenues 977,400998,3501,021,7001,043,8501,064,800 Expenditures Debt Service Payment - CenterPlace 414,050432,150459,500480,800501,200 Debt Service Payment - Roads 164,000164,950160,750161,550162,200 Debt Service Payments - City Hall/LTGO'16 399,350401,250401,450401,500401,400 Total expenditures 977,400998,3501,021,7001,043,8501,064,800 Revenues over (under) expenditures 00000 Beginning fund balance 00000 Ending fund balance 00000 92 Fund: 301REET 1 Capital Projects FundSpokane Valley 2022 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. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues REET 1 - Taxes$ 1,968,317$ 1,695,344$ 1,754,320$ 2,000,000$ 1,500,000 Investment Interest 47,04661,38214,7423,0002,000 Total revenues 2,015,3631,756,7261,769,0622,003,0001,502,000 Expenditures Transfers out - #204 82,00082,47580,37580,77581,100 Transfers out - #303 901,287517,107330,295316,620361,780 Transfers out - #311 (pavement preservation) 685,329734,300772,639827,278914,900 Transfers out - #314 (Barker Grade Separation) (8,147)104,9181,335,87900 Total expenditures 1,660,4691,438,8002,519,1881,224,6731,357,780 Revenues over (under) expenditures 354,894317,926(750,126)778,327144,220 Beginning fund balance 2,125,3742,480,2682,798,1942,048,0682,826,395 Ending fund balance$ 2,480,268$ 2,798,194$ 2,048,068$ 2,826,395$ 2,970,615 93 Fund: 302REET 2 Capital Projects FundSpokane Valley 2022 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. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues REET 2 - Taxes$ 1,968,317$ 1,695,344$ 1,754,320$ 2,000,000$ 1,500,000 Investment Interest 61,87980,78422,4255,5005,000 Total revenues 2,030,1961,776,1281,776,7452,005,5001,505,000 Expenditures Transfers out - #204 82,00082,47580,37580,77581,100 Transfers out - #303 1,031,071(192,297)149,6781,662,6841,113,649 Transfers out - #311 (pavement preservation) 685,329734,300772,638827,279914,900 Transfers out - #314 000287,9210 1,798,400624,4781,002,6912,858,6592,109,649 Revenues over (under) expenditures 231,7961,151,650774,054(853,159)(604,649) Beginning fund balance 3,008,4243,240,2204,391,8705,165,9244,312,765 Ending fund balance$ 3,240,220$ 4,391,870$ 5,165,924$ 4,312,765$ 3,708,116 94 Fund: 303Street Capital Projects FundSpokane Valley 2022 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 20182019202020212022 ActualActualActualBudgetBudget Revenues Grant Proceeds$ 6,562,793$ 2,783,332$ 2,813,485$ 6,843,308$ 6,956,322 Developer Contribution 33,032228,953540,32553,7031,164,399 Miscellaneous 136586000 Transfers in - #301 901,287517,107330,295316,620361,780 Transfers in - #302 1,031,071(192,297)149,6781,662,6841,113,649 Transfers in - #312 - Euclid Ave - Flora to Barker (1,251,465)5,111000 Transfers in - #312 - 8th & Carnahan Intersection 241,466(155)000 Transfers in - #312 - Barker Corridor 428,7741,718,874320,25414,0000 Transfers in - #312 - Garland Ave 33,938203,814596,58200 Transfers in - #312 - Crosswalk on Indiana 071,486000 Transfers in - #312 - School Beacons 0000225,000 Transfers in - #315 00080,000150,000 Total revenues 7,981,0325,336,8114,750,6198,970,3159,971,150 Expenditures 000Construction-Street Lighting 071,486000 069Park Rd Reconstruction (Repay grant)0285,164000 123Mission Ave -Flora to Barker 3,081,87330,696000 141Sullivan & Euclid PCC 14,7220000 142Broadway @ Argonne/Mullan 1,956,61714,544000 155Sullivan Rd W Bridge Replacement 8980000 166Pines Rd (SR27) & Grace Ave. Intersect study 567,7491,444000 201ITS Infill Project Phase 1 411,3201,397000 205Sprague/Barker Intersection Improvement 024,770121,294329,4531,871,500 222Citywide Reflective Signal Backplates 15,5480000 (continued to next page) 95 Fund: 303Street Capital Projects FundSpokane Valley 2022 Budget 20182019202020212022 ActualActualActualBudgetBudget Expenditures, continued 2478th & Carnahan Intersection Improvements 428,774(155)000 249Sullivan/Wellesley Intersection 90,16293,804102,0511,020,5221,903,176 2509th Ave. Sidewalk 00000 251Euclid Ave. - Flora to Barker 293,9565,111000 25832nd Ave Sidewalk - SR27 to Evergreen 428,8400000 259N. Sullivan Corridor ITS Projects (PE start 2017)58,71327,581740,38400 263Citywide Signal Backplates 96,2180000 2648th Ave Sidewalk 355,4650000 265Wellesley Sidewalk Project 26,314542,277000 267Mission Ave Sidewalk 34,453279,3481,43411,3100 273Barker/I-90 Interchange 0331,34577,86500 275Barker Rd Widening - River to Euclid 29,14450,9421,193,0991,146,3200 276Barker Rd Widening - Euclid to Garland 33,9382,210,79036,17600 278Wilbur Rd Sidewalk - Boone to Broadway 16,631400,578000 279Knox Ave Sidewalk - Hutchinson to Sargent 11,687339,689000 281Highland Estates Connector 27,66117,396000 285Indiana Ave Pres - Evergreen to Sullivan 00235,1357,2100 287University Pres - Dishman-Mica to 16th 080,908000 291Adams Sidewalk Infill 022,666279,94700 292Mullan preservation : Broadway-Mission 03,6674,82200 2932018 CSS Citywide Reflective Signal BP 06,849114,52674,2508,250 294Citywide Reflective Signal Post Panels 03,66164,70317,8753,575 295Garland Avenue Extension 0407,6281,067,61200 299Argonne Rd Concrete Pvmt Indiana to Mont 033,51278,9312,392,450130,017 300Pines & Mission Intersection Improvement 011,99357,617498,0001,746,643 301Park & Mission Intersection Improvement 050845,780693,0000 302Ella Sidewalk - Broadway to Alki 021,901325,30800 303S. Conklin Sidewalk 014,950110,38800 310Sullivan Rd Overcrossing UP RR Deck Repl 0016,241317,6250 313Barker Rd/Union Pacific Crossing 0052,0301,312,5001,444,000 318Wilbur Sidewalk - Boone to Mission 0024,02350,000572,909 320Sullivan Preservation - Sprague to 8th 0018719,800412,000 321Argonne Corridor Improvement- North of Knox 001,06700 3262020 Citywide Retroreflective Post Plates 0000142,880 329Barker Rd Imp-City Limits to Appleway 00080,000250,000 Mission Ave over Evergreen Deck Repair 0000261,200 School zone beacons 0000225,000 Contingency 0001,000,0001,000,000 Total expenditures 7,980,6835,336,4504,750,6198,970,3159,971,150 Revenues over (under) expenditures 349361000 Beginning fund balance 66,69267,04167,40267,40267,402 Ending fund balance 67,04167,40267,40267,40267,402 96 Fund: 309Park Capital Projects FundSpokane Valley 2022 Budget The Park Capital Projects Fund was created to account for park related capital improvements. The source of financing typically consists of an annual transfer from the General Fund #001; however, in some years the City will utilize money set aside for capital projects in other funds. This has occurred with transfers in from the Paths and Trails Fund #103 and the Capital Reserve Fund #312, which have been applied towards various sections of the Appleway Trail project and frontage improvements at Balfour Park. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Grant Proceeds$ 1,605,948$ 1,114,049$ 1,334,842$ 525,260$ 126,100 Transfers in - #001 (General Fund) 583,2061,334,3692,941,166195,000160,000 Transfers in - #103 (Paths & Trails) 50,0000000 Transfers in - #312 (Capital Reserve) 289,661262,599131,9851,032,6864,522,420 Investment Interest 18385000 Total revenues 2,528,9982,711,1024,407,9931,752,9464,808,520 Expenditures Appleway Trail (Pines to Evergreen) 227 14,8600000 Appleway Trail (Sullivan to Corbin) 237 2,127,38416,791000 Appleway Trail (Evergreen to Sullivan) 268 29,479756,0281,433,8332,0330 270CenterPlace outdoor venue - Phase 1 204,3020000 271Brown Park lighting and pathway 22,6020000 274Park signs (Sullivan, Park Rd, Balfour)13,8370000 Appleway Trail Amenities (Univ - Pines) 280 19,894679,259000 282Browns Park volleyball courts 170,8791,249000 283Electrical Upgrade Mirabeau Point Park 7,6930000 288Heart of the Valley Sculpture 4,9750000 296Browns Park improvements 01,038,70122,76500 304CenterPlace west lawn improvements - Ph. 2 0113,4191,887,74620,0000 305CenterPlace roof 09,288795,65615,0000 306Discovery Playground Surface Repair 020,061000 307Edgecliff Park Swing sets 036,973000 314Balfour Park frontage improvements 0022,048565,1500 315Browns Park improvements 2020 0038,049704,7310 316Balfour Park improvements - Ph 1 0010,947367,5033,507,520 Install stage fill speakers Great Room 0006,3460 Repair failed pixels Great Room 0006,5050 Reprogram Great Room A/V System 00012,4990 Repair/replace siding at Mirabeau restroom 00030,0000 Sullivan Park water line 00098,000441,000 Replace pond liner at Mirabeau 000080,000 Spokane Valley River Loop Trail 0000700,000 Transfers out - #312 (park land acquisition) 00200,00000 Total expenditures 2,615,9052,671,7694,411,0431,827,7674,728,520 Revenues over (under) expenditures(86,907)39,333(3,050)(74,821)80,000 Beginning fund balance 126,20139,29478,62775,577756 Ending fund balance$ 39,294$ 78,627$ 75,577$ 756$ 80,756 97 Fund: 310Civic Facility Capital Projects FundSpokane Valley 2022 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 $8,000,000 of limited tax general obligation bonds with a 2% issue cost over 30-years at 4.50%. The second transfer was our estimate of the annual operating costs of a City Hall facility including utilities, janitorial, grounds maintenance and snow removal, and operating and maintenance supplies. The purpose behind making these transfers beginning in 2015 was to "create" this appropriation capacity within the General Fund. These amounts were transferred out to the General Fund in 2016 and 2017 in order to cover lease payments for the prior City Hall location in years in which the City had both a lease payment and a bond payment for the new City Hall building. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Investment Interest$ 14,049$ 16,700$ 3,679$ 800$ 1,300 Total revenues 14,04916,7003,6798001,300 Expenditures Transfers out - #312 018,45216,7003,6000 Total expenditures 018,45216,7003,6000 Revenues over (under) expenditures 14,049(1,752)(13,021)(2,800)1,300 Beginning fund balance 843,688857,737855,985842,964840,164 Ending fund balance$ 857,737$ 855,985$ 842,964$ 840,164$ 841,464 98 Fund: 311Pavement Preservation FundSpokane Valley 2022 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 2020 and budgeted amounts for 2021 and 2022: Fund 001101106123301/302310 StreetCivic Fac.Civic Fac. GeneralStreet O&MWear FeeReplace.REET 1&2CapitalGrantsTotal Actual 2011584,6810000500,00001,084,681 20122,045,2030000002,045,203 2013855,857282,0000616,284300,000035,9452,090,086 2014888,823282,0000616,284368,94402,042,6654,198,716 2015920,000206,6180616,284502,0980835,2243,080,224 2016943,80067,3420559,808730,57201,654,6983,956,220 2017953,20067,342001,320,958089,2082,430,708 2018962,70067,3421,000,00001,370,65801,422,4044,823,104 2019972,30001,608,02801,468,60002,398,3306,447,258 2020982,02301,513,53201,545,277098,2814,139,113 Budget 2021991,84301,537,77601,654,557004,184,176 20221,001,80001,600,00001,829,800004,431,600 12,102,230972,6447,259,3362,408,66011,091,464500,0008,576,75542,911,089 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 2021 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 began to rely more heavily on REET funds. We have determined that the 2022 funding level representing approximately 6% of General Fund recurring expenditures is $2,831,600 and that this level of funding is sustainable through 2025 assuming a General Fund contribution of $1,001,800 and a collective contribution of $1,829,800 from the REET 1 Capital Projects Fund #301 and the REET 2 Capital Projects Fund #302. The City will take advantage of grant programs directed at pavement preservation as they become available. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Transfers in - #001$ 962,700$ 972,300$ 982,023$ 991,843$ 1,001,800 Transfers in - #101 67,3420000 Transfers in - #106 1,000,0001,608,0281,513,5321,537,7761,600,000 Transfers in - #301 685,329734,300772,639827,278914,900 Transfers in - #302 685,329734,300772,638827,279914,900 Investment Interest 54,72449,59310,96000 Grant Proceeds 1,422,4042,398,33098,28101,029,000 Intergovernmental Rev. - Model Irrigation 01,267,575000 Total revenues 4,877,8287,764,4264,150,0734,184,1765,460,600 Expenditures Pavement preservation 3,559,7557,954,4152,783,1293,790,8777,202,000 Pre-project GeoTech 43,26122,125050,00050,000 Total expenditures 3,603,0167,976,5402,783,1293,840,8777,252,000 Revenues over (under) expenditures 1,274,812(212,114)1,366,944343,299(1,791,400) Beginning fund balance 3,362,5034,637,3154,425,2015,792,1456,135,444 Ending fund balance$ 4,637,315$ 4,425,201$ 5,792,145$ 6,135,444$ 4,344,044 99 Fund: 312Capital Reserve FundSpokane Valley 2022 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 2021in the amount of $38,916,950. Projects approved by City Council from this fund include in part: $2,396,813 for construction of various sections of the Appleway Trail. $1,800,000 to remove and reconstruct Euclid Ave. from Flora to Barker after County installation of sewer. $1,421,321 towards a Barker Road / BNSF Grade Separation project. $3,485,417 towards a Pines Road / BNSF Grade Separation project. $2,567,741 towards Barker Road corridor improvements. $4,839,710 for park land acquisitions. $460,715 towards improvements at the Spokane County Library's proposed Balfour site. Commitments to future projects include: $826,290 towards Sullivan Road / BNSF Interchange project. $3,875,023 towards Balfour Park construction. $1,750,000 towards the Spokane Valley River Loop Trail. $1,400,000 towards the replacement of police vehicles. $750,000 towards the design of a new building at the Fairgrounds. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Transfers in - #001$ 3,795,429$ 7,109,300$ 0$ 11,126,343$ 0 Transfers in - #309 00200,00000 Transfers in - #310 018,45203,6000 Transfers in - #313 405,05688,59016,70000 Grant Proceeds 0001,000,0000 Proceeds from sale of land 109,4000 Investment Interest 126,565225,90758,1877,50010,000 Total revenues 4,327,0507,442,249274,88712,246,84310,000 Expenditures City Hall Sculpture Siting 5,3830000 Professional Services 31,6590000 Transfers out - #001 00001,400,000 Transfers out - #101 0907,5441,364,70600 Transfers out - #303 - Euclid Ave - Flora to Barker (547,287)5,111000 Transfers out - #303 - 8th & Carnahan Intersection 0(155)00225,000 Transfers out - #303 - Barker Road Corridor 01,718,874916,83714,0000 Transfers out - #303 - Garland Ave 0203,814000 Transfers out - #303 - Crosswalk lighting on Indiana 071,486000 Transfers out - #303 - School Beacons Transfers out - #309 - Appleway Trail 289,661262,59998,9912,0330 Transfers out - #309 - Balfour Park frontage improvements 0022,048565,1500 Transfers out - #309 - Balfour Park improvements 0010,947367,5033,507,520 Transfers out - #309 - Sullivan Park water line 00098,000314,900 Transfers out - #309 - Spokane Valley River Loop Trail 0000700,000 Transfers out - #314 - Pines Grade Separation 00125,086626,3150 Transfers out - #314 - Barker Rd Overpass 000696,416724,905 Transfers out - #314 - Sullivan Rd Interchange 0073,615325,000101,385 Transfers out - #316 - Fairground Building 00010,000750,000 Precinct property acquisition 0226,70002,225,0000 Park property acquisition 084,3802,095,7102,659,6000 Total expenditures(220,584)3,480,3534,707,9407,589,0177,723,710 Revenues over (under) expenditures 4,547,6343,961,896(4,433,052)4,657,826(7,713,710) Beginning fund balance 4,427,2868,974,92012,936,8168,503,76413,161,590 Ending fund balance$ 8,974,920$ 12,936,816$ 8,503,764$ 13,161,590$ 5,447,880 100 Fund: 313City Hall Construction FundSpokane Valley 2022 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 $7.9 million. Land for the building site was acquired in 2015 through a purchase in the Civic Facilities Fund #310. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Investment Interest 1,416953000 Total revenues 1,416953000 Expenditures Capital Outlay - City Hall 9,5730000 Services & Charges 5,2830000 Transfers out - #312 088,589000 Total expenditures 14,85688,589000 Revenues over (under) expenditures(13,440)(87,636)000 Beginning fund balance 101,07687,636000 Ending fund balance$ 87,636$ 0$ 0$ 0$ 0 Fund: 314Railroad Grade Separation Projects FundSpokane Valley 2022 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 2021 and 2022 are related to design and right of way costs for the Pines Road Underpass project and the right of way and construction costs for the Barker Road Overpass project. Design work is also beginning for the Sullivan Road Interchange. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Grant Proceeds$ 571,136$ 1,447,398$ 3,394,512$ 2,927,000$ 1,560,290 Investment Interest 16,59115,88341200 Developer Contributions 0000308,592 Transfers in - #001 00000 Transfers in - #301(8,147)104,9181,335,87900 Transfers in - #302 000287,9210 Transfers in - #312 00198,7011,647,731826,290 Total revenues 579,5801,568,1994,929,5034,862,6522,695,172 Expenditures Barker BNSF Grade Separation 562,9881,552,3163,792,6551,134,3371,307,293 Pines Rd Underpass 48,92343,7171,278,3443,903,3151,366,585 Sullivan Rd Interchange 0073,615325,000101,385 Total expenditures 611,9111,596,0335,144,6145,362,6522,775,263 Revenues over (under) expenditures(32,331)(27,834)(215,111)(500,000)(80,091) Beginning fund balance 1,068,8041,036,4731,008,639793,526293,526 Ending fund balance$ 1,036,473$ 1,008,639$ 793,528$ 293,526$ 213,435 101 Fund: 315Transportation Impact Fees FundSpokane Valley 2022 Budget Beginning in 2021, the City began collecting transportation impact fees allowed pursuant to RCW 82.02.050-82.02.110 and SVMC 22.100. These are fees specifically allowed to address impacts from new development and they may be imposed on all developments within a designated area. The City has performed several studies to determine the impact areas on which the fees are being imposed. All fees collected must be applied to transportation system improvements identified in the corresponding study. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Transportation Impact Fees 000150,000200,000 Total revenues 000150,000200,000 Expenditures Transfers out - #303 00080,000150,000 Total expenditures 00080,000150,000 Revenues over (under) expenditures 00070,00050,000 Beginning fund balance 000070,000 Ending fund balance 00070,000120,000 Fund: 316Economic Development Capital Projects FundSpokane Valley 2022 Budget In 2015, the City contracted with Community Attributes Inc. to develop a Retail Improvement Strategy and Action Plan. This plan led to another study with Community Attributes in 2016 to further explore tourism as an economic driver. The resulting 2016 Tourism Plan identified nine projects, including an expanded mixed-use facility around the Fairground and Avista Stadium, for future development. These projects would likely boost tourism and help anchor the City's leisure and retail community. Over the next several years, the City continued more in-depth analysis of some of the projects identified in the Tourism Plan and moved forward on several smaller projects. In 2020, the City began discussions with Spokane County regarding the concept of expanding the Expo Center to create additional space and versatility to attract and support multiple conferences and special events. The new Expo Center at the County Fairgrounds is estimated to cost $10 million. The City was awarded $750,000 in State funding for this project in 2021. Also in 2021, City Council allocated $1,000,000 from Fund #312 toward this project. Design on the building is starting in 2021. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Transfers in - #312 00010,000750,000 Total revenues 00010,000750,000 Expenditures Fairgrounds Building 00010,000750,000 Total expenditures 00010,000750,000 Revenues over (under) expenditures 00000 Beginning fund balance 00000 Ending fund balance 00000 102 Fund: 402Stormwater Management FundSpokane Valley 2022 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 2021 Continued the evaluation efforts for the Glenrose and Central Floodplain mapping for FEMA. Continued collaboration efforts with local, State, and Federal stormwater regulatory bodies. Continued stormwater management and NPDES coordination efforts with other Eastern Washington agencies. Continued the inventory and mapping of all City stormwater facilities. Continued on-going stormwater maintenance and repairs utilizing in-house and contracted services. Coordinated and financed stormwater system improvements with capital projects developed by the City. Continued developing stormwater requirements to meet new National Pollution Discharge Elimination System (NPDES) Permit. Began efforts in developing a Comprehensive Stormwater Management Plan for the City. Goals for 2022 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. Implement stormwater system improvements, integrating with other capital projects for efficiency. Finalize the development and adoption of a Comprehensive Stormwater Management Plan for the City. Work with other departments in developing a city-wide, comprehensive Asset Management Program, which will include stormwater facilities. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Personnel - FTE Equivalents 1.01.01.01.01.0 Engineer 0.00.00.00.50.5 Engineering Technician I 1.01.01.01.01.0 Engineering Technician II 0.00.00.00.90.9 Stormwater Forman 1.00.50.50.00.0 Assistant Engineer 0.00.00.00.00.25 Mechanic 1.151.151.150.250.00 Maintenance/Construction Inspector 0.250.250.250.250.25 Planning Grants Engineer 0.000.000.000.230.23 GIS Analyst 4.403.903.904.134.13 Interns 3.02.02.02.02.0 (continued to next page) 103 Fund: 402Stormwater Management FundSpokane Valley 2022 Budget (continued from previous page) Budget Summary Recurring Activity 20182019202020212022 ActualActualActualBudgetBudget Revenues Stormwater Management fees$ 1,920,509$ 1,936,362$ 1,910,349$ 1,900,000$ 1,910,000 Investment Interest 40,46548,64210,24440,0002,000 Miscellaneous & Grants Proceeds 058,74648200 Total revenues 1,960,9742,043,7501,921,0751,940,0001,912,000 Expenditures Wages, Payroll Taxes & Benefits 403,470436,115381,447552,694560,631 Supplies 12,41816,95698,15314,75018,150 Services & Charges 1,149,1701,135,8461,186,6501,320,6431,248,395 Intergovernmental Services 35,43037,984278,51445,00045,000 Transfers out - #001 13,4000000 Interfund vehicle lease - #501 0006,7506,750 Total expenditures 1,613,8881,626,9011,944,7641,939,8371,878,926 Recurring revenues over (under) Recurring Expenditures 347,086416,849(23,689)16333,074 Nonrecurring Activity Revenues Grant Proceeds 128,695106,00059,828100,0000 Total Nonrecurring revenues 128,695106,00059,828100,0000 Expenditures Capital - Various Projects 354,085423,5850660,000315,000 Stormwater Comprehensive Plan 000100,000100,000 Watershed studies 64,54148,57648,336100,000100,000 Generator for Maintenance Shop 000050,000 Total Nonrecurring expenditures 418,626472,16148,336860,000565,000 Nonrecurring revenues over (under) Nonrecurring Expenditures(289,931)(366,161)11,492(760,000)(565,000) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures 57,15550,688(12,197)(759,837)(531,926) Beginning working capital 1,973,4242,216,2102,180,7732,159,7961,399,959 Ending working capital$ 2,030,579$ 2,266,898$ 2,168,576$ 1,399,959$ 868,033 104 Fund: 403Aquifer Protection Area FundSpokane Valley 2022 Budget In 1985 voters of Spokane County approved a ballot proposition to create the Spokane Aquifer Protection Area (APA) as well as corresponding aquifer protection area fees with both sunsetting December 31, 2005. Boundaries of the APA included portions of unincorporated areas (including what is now Spokane Valley) and the cities of Liberty Lake, Millwood and Spokane. In 2004 the City of Spokane Valley approved a resolution authorizing the inclusion of its municipal boundaries within the APA. The APA program was subsequently reauthorized through 2025 with voter approval. All fees are collected by Spokane County and include: An annual fee of $15 per household for the withdrawal of water from properties within the APA. An annual fee of $15 per household for on-site sewage disposal within the APA. For commercial properties an annual fee ranging from $15 to $960 depending upon water meter size. In 2004 the City of Spokane Valley (City) entered into an interlocal agreement with Spokane County (County) that authorized the County to collect and retain APA fees through 2010 for a variety of projects including: up to $100,000 annually through 2010 to the Spokane Regional Health District to provide for data base management related to monitoring of septic tanks and their potential impact on water quality in the Spokane Valley Rathdrum Prairie Aquifer. a septic tank elimination program (STEP) designed to replace septic tanks with sanitary sewer systems. In the 2004 interlocal agreement the City and County also agreed that for the years 2011 through 2025 the APA fees remaining after the payment of reasonable administration and billing fees incurred by the County would be distributed annually between the County, City and City of Spokane on a proportional basis relative to the amount generated in unincorporated areas, the City and City of Spokane. The fees collected on the City's behalf by Spokane County are expended entirely on stormwater related projects that are designed to protect the aquifer. These fees plus grant monies received from a number of granting agencies finance a variety of capital projects. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Spokane County $ 462,981$ 469,429$ 426,234$ 460,000$ 460,000 Grant Proceeds 597,733101,71560,9961,507,0451,881,600 Investment Interest 28,62037,3299,1352,0001,900 Total Revenues 1,089,334608,473496,3651,969,0452,343,500 Expenditures Capital - Various projects 662,402329,829239,0812,958,5403,008,800 Effectiveness study 000055,000 Total Expenditures 662,402329,829239,0812,958,5403,063,800 Revenues over (under) expenditures 426,932278,644257,284(989,495)(720,300) Beginning working capital 1,413,0731,840,0052,118,2992,120,3651,130,870 Ending working capital$ 1,840,005$ 2,118,649$ 2,375,583$ 1,130,870$ 410,570 105 Fund: 501Equipment Rental & Replacement FundSpokane Valley 2022 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. Snow Plow Fleet Truck #Model YearYR AcquiredAge at RetirementReplacement YrNotes 20719972009252022 20619962009292025 20419952009332028 20319952009362031Existing Fleet 20519962009382034(11) Snow Plows 20819972009402037 20919982011422040 21120002012432043 21020102011362046 21820162016332049 21920202020322052 20222022332055207 is retired 20252025332058206 is retired 20282028332061204 is retired 20312031332064203 is retired 20342034332067205 is retired 20372037332070208 is retired 20402040332073209 is retired 20432043332076211 is retired (continued to next page) 106 Fund: 501Equipment Rental & Replacement FundSpokane Valley 2022 Budget (continued from previous page) Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Vehicle rentals - #001 30,00030,00028,00031,30031,300 Vehicle rentals - #101 21,25021,25014,50010,25010,250 Vehicle rentals - #101 (plow replace.) 77,92977,92948,50060,50060,500 Vehicle rentals - #402 12,75012,75014,0006,7506,750 Transfers in - #001 (CenterPlace kitchen reserve) 36,60036,60036,60036,6000 Transfers in - #001 (Code Enforcement Vehicle) 0027,472040,000 Transfers in - #001 (Additional dump bed truck) 000080,000 Investment Interest 19,87326,7156,07410,0001,200 Total Revenues 198,402205,244175,146155,400230,000 Expenditures Wages, Payroll Taxes & Benefits 3,7140000 Small tools & minor equipment 0122010,00010,000 Vehicle Purchase 000130,000262,500 Snow plow purchase 0000250,000 Depreciation Expense-Machinery & Equipment 47,15547,15559,21100 Total Expenditures 50,86947,27759,211140,000522,500 Revenues over (under) expenditures 147,533157,967115,93515,400(292,500) Beginning working capital 1,096,2831,243,8161,401,7831,387,9621,403,362 Ending working capital$ 1,243,816$ 1,401,783$ 1,517,718$ 1,403,362$ 1,110,862 Fund: 502Risk Management FundSpokane Valley 2022 Budget The City of Spokane Valley is exposed to risks of loss related to a number of sources including tort; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; natural disasters; and unemployment claims filed by former employees through the State of Washington. The Risk Management Fund was established to account for all such related revenues and expenses. Revenues for this fund are comprised almost entirely from an annual transfer of money from the General Fund and the single largest expense is typically the insurance premium the City pays to our insurance provider, the Washington Cities Insurance Authority (WCIA). Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Transfers in - #001$ 370,000$ 390,000$ 410,000$ 425,000$ 450,000 Investment Interest 2,1352,12424800 Total Revenues372,135392,124410,248425,000450,000 Expenditures Auto & Property insurance 345,769348,794337,987425,000450,000 Unemployment Claims 6,84931,1047,78100 Total Expenditures 352,618379,898345,768425,000450,000 Revenues over (under) expenditures 19,51712,22664,48000 Beginning working capital 244,261263,778276,004340,484340,484 Ending working capital$ 263,778$ 276,004$ 340,484$ 340,484$ 340,484 107 Fund: 632Passthrough Fees & Taxes FundSpokane Valley 2022 Budget This fund was created during the 2022 Budget development process to account for State assessed District Court fees collected by Spokane County and remitted to the City as well as passthrough tax revenues such as leasehold excise and sales taxes. The Cit then remits the funds to the State Treasurer and County Prosecutor. These are fuduciary activities according to GASB accounting pronouncements. Budget Summary 20182019202020212022 ActualActualActualBudgetBudget Revenues Fees & Taxes collected for other governments$ 0$ 0$ 372,072$ 399,687$ 400,000 Total Revenues00372,072399,687400,000 Expenditures Fees & Taxes remitted to other governments 00371,759400,000400,000 Total Expenditures 00371,759400,000400,000 Revenues over (under) expenditures 00313(313)0 Beginning working capital 0003130 Ending working capital$ 0$ 0$ 313$ 0$ 0 108 000000000 2,6341,800 250,000308,592308,592 1,059,9651,314,3991,622,991 Developer Contributions 000000 8,2503,575 696,249103,506868,862572,909142,880261,200800,000126,100126,100273,796 Grants 1,868,8661,630,0256,956,3221,029,0001,029,0001,286,4941,560,2901,881,6001,881,600 11,553,312 000000000 0 #501 392,500 142,500250,000392,500 Rental & Equipment Replacement 0000000000 #403Area Aquifer 1,127,200 1,127,2001,127,200 Protection 000000000 0 50,000 #402 365,000 315,000365,000 Stormwater Management 0000000000 80,091 80,09180,091 #314 Grade Separation 000000 #312 225,000225,000314,900700,000724,905101,385826,290750,000750,000 Capital Reserve 1,400,0001,400,0003,507,5204,522,4207,723,710 0000000000 SOURCE OF FUNDS #311 1,741,400 1,741,4001,741,400 Pavement Preservation 0000000000 109 26,511 #302 575,138412,000100,000914,900914,900 Capital REET 2 Projects 1,113,6492,028,549 000000000 #301 146,962114,818100,000361,780914,900914,900 Capital REET 1 Projects 1,276,680 0000000000 33,500 33,50033,500 PEG #107 Capital Expenditures for 2022 CITY OF SPOKANE VALLEY, WA 0000000000 #106 Solid Waste 1,600,0001,600,0001,600,000 80,00080,000 101 35,50050,00085,500 O&M 165,500 Street 0000000 5,000 80,00080,00040,00040,000 24,00055,000 #001 166,000 General 1,001,8001,001,8002,371,800 1,000,0001,250,000 5,0008,2503,575 24,00035,50050,00085,50033,50033,50080,00050,000 2022 166,000130,017572,909412,000142,880250,000261,200225,000441,000700,000101,385750,000750,000315,000365,000262,500250,000512,500 Budget 1,455,0001,000,0002,650,0001,871,5001,903,1761,746,6431,444,0001,000,0009,971,1503,507,5204,728,5207,202,0007,202,0001,307,2931,366,5852,775,2633,008,8003,008,800 32,082,233 Expenditure 2 font are paid from a combination of existing fund balance and fund revenue that is not attributable to a single project. Capital Outlay Description 1 SubtotalSubtotalSubtotalSubtotalSubtotalSubtotalSubtotalSubtotalSubtotalSubtotal Italicized Bold IT capital replacementsOffice furniture for Project ManagerRadar TrailersPolice VehiclesFinacial software capital costsStreetlight replacement programGenerator for maintenance shop (1/2 cost)PEG Capital outlaySprague/Barker Intersection ImprovementsSullivan/Wellesley Intersection2018 CSS Citywide Reflective Signal BPCitywide Reflective Signal Post PanelsArgonne Rd Concrete Pvmt Indiana to MontPines & Mission Intersection ImprovementBarker Road/Union Pacific CrossingWilbur Sidewalk: Boone to MissionSullivan Preservation: Sprague-8th2020 Citywide Retroeflective Post PlatesBarker Road Imp- City Limits to ApplewayMission Ave over Evergreen Deck RepairSchool zone beaconsContingency Balfour Park improvements - ph.1Sullivan Park water lineReplace pond liner at MirabeauSpokane Valley River Loop TrailPavement preservationBarker BNSF Grade SeparationPines Rd Underpass @ BNSF & TrentSullivan Rd Interchange @ TrentCapital - various projectsCapital - various projectsGenerator for maintenance shop (1/2 cost)Capital - various projectsVehicle purchaseSnow plow purchase Total Capital Expenditures and Related Financing --------------- 205249293294299300313318320326329315143223311 Contingency amount is to cover unforseen overruns, costs related to projects that were expected to complete in 2021 and the costs of projects that have not yet had funding sources identified.Use of Fund Balance for CIP 0223-Pines Rd Underpass @ BNSF & Trent is a portion of the $1,200,000 transferred from the General Fund in 2017.Dollar figures in - 12 #001 General Fund#101 Street Fund#107 PEG Fund#303 Street Capital Projects Fund#309 Parks Capital Projects Fund#311 Pavement Preservation Fund#314 Grade Separation Fund#316 Economic Development Capital Projects Fund#402 Stormwater Management Fund#403 Aquifer Protection Area Fund#501 Equipment Rental and Replacement Fund (5)(4)(4)(5)(4)(4)(5) + (-) 1.0000.0000.1200.0000.0000.0000.0000.0401.7000.0001.0000.0000.0000.0000.0000.0000.0000.0000.0000.0003.7000.0001.3000.0005.000 2020 to 2021 (0.160) Difference from 41200000002 21 8.51.60.48.9 0.241.925.774.844.13 11.757.475 15.72580.745101.25 2022 Proposed 412000000025 20 7.51.60.47.6 0.121.885.774.13 11.757.47596.25 (3) 14.02577.045 2021 Amended 4120600000025 21 7.51.60.47.63.9 0.120.88 11.757.47595.25 13.02576.275 2020 4120600000025 21 6.51.60.48.13.9 0.120.88 11.757.47595.25 13.52575.775 2020 12060000002115 20 6.53.58.13.9 0.120.88 11.757.72593.75 13.27574.025 2019 70320100000021155 18 3.54.4 12.5 11.756.3755.72589.25 (2) 74.125 2018 53062100014002115 1015 3.54.4 11.756.3755.72587.75 (1) 74.125 2017 110 5306200002002115 1114 3.54.4 Adopted 2.6587.4 11.757.3755.725 Full Time Equivalent Employees CITY OF SPOKANE VALLEY, WA 73.775 2016 5306200002002115 1114 2.53.54.4 11.757.3755.72587.25 73.625 2015 530620000200782115 3.5 12.54.75 11.757.3755.37587.25 73.625 2014 53062700002008821155 3.54.5 11.5 10.7572.2585.25 2013 53072000030062115 11 7.58.54.53.54.5 12.7574.7587.25 2012 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.The 2021 Budget was amended to increase FTEs by 1, which was split 0.77 to Economic Development and 0.23 to Fund #402.Existing FTEs were reallocated to reflect actual time worked at various facilities.Five FTEs added in 2022 - Project Manager in City Manager, Engineering Tech II in Engineering(0.2) and fund #303 (0.8) CAD Managerin Engineering (0.5) and fund #303 (0.5), Code Enforcement Supervior in Building, and Assistant Engineer in Engineering. (1)(2)(3)(4)(5) City Manager / City ClerkCity AttorneyPublic SafetyDeputy City ManagerFinanceHuman ResourcesPublic WorksCity Hall Operations & MaintenanceCPW - EngineeringCPW - Economic DevelopmentCPW - Building and PlanningCED - AdministrationCED - Economic DevelopmentCED - Development ServicesCED - EngineeringCED - PlanningCED - BuildingParks & Rec - AdminParks & Rec - RecreationParks & Rec - Senior CenterParks & Rec - CenterPlace Total General Fund Total FTEs #001 - General Fund#101 - Street Fund#303 - Street Capital Project Fund#402 - Stormwater Fund 2021 Work Force Comparison The 31 Washington Communities with a Population of 30,000 to 100,000 CITYPOPULATIONFULL-TIMEPART-TIME Auburn83,9504322 Bellingham**90,62088516 Bothell48,9203392 Bremerton42,56032911 Burien53,290775 Des Moines32,8201452 Edmonds*42,78020811 Federal Way99,5903349 Issaquah39,8402156 Kennewick85,9403890 Kirkland92,11061710 Lacey54,7802792 Lake Stevens35,460923 Lakewood60,3302026 Longview38,53029952 Lynnwood*41,0202899 Marysville70,0402863 Mount Vernon36,54021625 Olympia55,01056814 Pasco79,5803600 Pullman*32,45022030 Puyallup43,04027912 Redmond71,18061819 Richland59,57049822 Sammamish66,1301242 Shoreline57,86016713 Spokane Valley98,600942 University Place33,730467 Walla Walla34,11027710 Wenatchee35,8101752 Yakima97,34068117 AVERAGE31410 Source: AWC 2021 Salary and Benefits Survey, organization profile *2021 data not reported. Numbers from 2020. **2020-21 data not reported. Numbers from 2019. 111 Appendix A EMPLOYEE POSITION CLASSIFICATION MONTHLY SALARY SCHEDULE Effective January 1, 2022 Position TitleGrade2022 Range City ManagerUnclassified Deputy City Manager22 11,920.14 - 17,277.75 City Attorney21 10,738.86 - 15,550.10 Finance Director21 10,738.86 - 15,550.10 Parks, Recreation, and Facilities Director20 9,664.85 - 13,996.12 City Engineer19 8,698.21 - 12,596.64 Senior Deputy City Attorney19 8,698.21 - 12,596.64 Human Resources Manager19 8,698.21 - 12,596.64 Planning Manager18 7,829.40 - 11,336.42 Building Official18 7,829.40 - 11,336.42 Engineering Manager18 7,829.40 - 11,336.42 Traffic Engineering Manager18 7,829.40 - 11,336.42 Economic Development Manager18 7,829.40 - 11,336.42 Senior Engineer 17 7,046.06 - 10,202.36 Accounting Manager17 7,046.06 - 10,202.36 Assistant Building Official17 7,046.06 - 10,202.36 Public Works Superintendent17 7,046.06 - 10,202.36 Senior Administrative Analyst17 7,046.06 - 10,202.36 IT Manager17 7,046.06 - 10,202.36 Deputy City Attorney16 6,340.81 - 9,181.53 City Clerk16 6,340.81 - 9,181.53 Engineer 16 6,340.81 - 9,181.53 Senior Planner16 6,340.81 - 9,181.53 Development Services Coordinator16 6,340.81 - 9,181.53 Database Administrator16 6,340.81 - 9,181.53 Accountant/Budget Analyst16 6,340.81 - 9,181.53 Housing and Homeless Services Coordinator16 6,340.81 - 9,181.53 Project Manager16 6,340.81 - 9,181.53 CAD Manager16 6,340.81 - 9,181.53 Code Enforcement Supervisor16 6,340.81 - 9,181.53 Associate Planner15 5,707.52 - 8,263.95 Assistant Engineer15 5,707.52 - 8,263.95 IT Specialist15 5,707.52 - 8,263.95 Engineering Technician II15 5,707.52 - 8,263.95 Economic Development Project Specialist15 5,707.52 - 8,263.95 Senior Plans Examiner15 5,707.52 - 8,263.95 Public Information Officer 15 5,707.52 - 8,263.95 Administrative Analyst15 5,707.52 - 8,263.95 Maintenance/Construction Foreman15 5,707.52 - 8,263.95 GIS Analyst15 5,707.52 8,263.95 Mechanic14 5,137.08 - 7,438.13 Human Resource Analyst 14 5,137.08 - 7,438.13 CenterPlace Coordinator14 5,137.08 - 7,438.13 Planner14 5,137.08 - 7,438.13 Building Inspector II14 5,137.08 - 7,438.13 Plans Examiner14 5,137.08 - 7,438.13 Engineering Technician I14 5,137.08 - 7,438.13 Senior Permit Specialist14 5,137.08 - 7,438.13 Code Enforcement Officer14 5,137.08 - 7,438.13 Maintenance/Construction Inspector 14 5,137.08 - 7,438.13 Recreation Coordinator13 4,623.00 - 6,694.06 Deputy City Clerk13 4,623.00 - 6,694.06 Customer Relations/Facilities Coordinator13 4,623.00 - 6,694.06 Building Inspector I13 4,623.00 - 6,694.06 Executive Assistant13 4,623.00 - 6,694.06 Planning Technician13 4,623.00 - 6,694.06 Human Resources Technician13 4,623.00 - 6,694.06 Senior Center Specialist12 4,162.22 - 6,024.50 Permit Facilitator12 4,162.22 - 6,024.50 Help Desk Technician12 4,162.22 - 6,024.50 Accounting Technician12 4,162.22 - 6,024.50 Administrative Assistant12 4,162.22 - 6,024.50 Recreation Specialist12 4,162.22 - 6,024.50 Maintenance Worker11-12 3,744.85 - 6,024.50 Permit Specialist 11 3,744.85 - 5,422.31 Office Assistant II10-11 3,370.14 - 5,422.31 Custodian10 3,370.14 - 4,878.94 Office Assistant I9-10 3,033.50 - 4,878.94 Note: Slight rounding differences may exist between the figures reflected on this page and the actual payroll rates computed by the Eden Payroll System. 112 CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: October 5, 2021 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: City Manager Recruitment GOVERNING LEGISLATION: RCW 35A.13.050 "City Manager—Qualifications"; RCW 42.30.110 "Executive Sessions." RCW 35A.11.010 "Rights Powers and Privileges." PREVIOUS COUNCIL ACTION TAKEN: None BACKGROUND: On September 22, 2021 City Manager, Mark Calhoun informed Council of his intent to retire effective at the end of the day on December 31, 2021. Council has requested that staff bring forward a report describing the recruitment process and options available to the Council in filling the City Manager position. The attached material provides a general overview of a process to fill this position and the option to use an outside recruitment firm to assist the City. Additionally, the Council may consider designating a committee comprised of staff and Councilmembers to review and select the organization that may conduct this recruitment. OPTIONS: Alternative One— (1) utilize an external firm to lead the recruitment process to fill the City Manager position, (2) which would include the appointment of a small committee comprised of assigned Councilmembers, Mr. Whitehead, and other staff designated by the Council, to analyze options from qualifying recruitment firms and to make day-to-day procedural decisions relating to the recruitment for expediency purposes, (3) to choose the firm the committee believes is most qualified for fulfilling the needs of the City in this recruitment, and (4) to directly authorize John Whitehead, Human Resources Manager, to finalize and execute a services agreement with the recruitment firm chosen by the committee. Alternative Two— (1) authorize staff to lead an in-house recruitment process to fill the City Manager position; (2) which would include appointment of a small committee comprised of assigned Councilmembers, Mr. Whitehead, and other staff designated by the Council to make day-to-day procedural decisions relating to the recruitment for expediency purposes. Alternative Three—direct staff to schedule an executive session to assess the qualifications of a candidate for possible direct appointment without a recruitment process. RECOMMENDED ACTION OR MOTION: I move we adopt alternative ; or take other action as deemed appropriate. BUDGET/FINANCIAL IMPACTS: It is estimated that the recruitment of the City Manager by an external organization would cost approximately $25,000(not including travel or expenses). STAFF CONTACT: John Whitehead, HR Manager ATTACHMENTS: PowerPoint; City Manager Recruitment Overview CITY MANAGER RECRUITMENT COUNCIL PRESENTATION ' / PROCESS DETERMINATION Many options available to Council in deciding how to fill the City Manager Position (3 possible options outlined in the RCA) The following information is provided in the event the Council choses to follow a traditional recruitment process. '//7 / RECRUITMENT PROCESS Dynamic process between the Council, the Recruiter and Candidates Important to develop a plan as a first step Reduces time to fill the position Avoids confusion Increases the probability of selecting a candidate that will perform well for the City /7/ / " • I RECRUITMENT(CONT.) Clearly Define Goals What are the anticipated challenges the City might face in the future What are those skills, competencies and knowledge that are critical Develop the Job Description Using the defined needs of the City creates criteria to compare candidates The job description is used to create a process to source the selected candidate RECRUITMENT(CONT.) Compensation Uses the job description to assess value to the City Salary Surveys Strategic in nature Application Requirements What information the Council believes they need to make a decision to narrow the candidate pool Resume, Cover Letter, Budget Documents, Pre-Interview Questionnaires, References RECRUITMENT(CONT.) Sourcing Using the Job Description Tell our story —Why the City is a preferred place to work Encourage candidates to apply Advertising How large of a recruitment area does the Council desire Cast our net where it is likely to bring us high quality candidates Third-Party recruiters are adept at sourcing candidates RECRUITMENT (CONT.) Pre-screening Eliminates candidates who are not qualified As determined by the job description and application requirements Application is a work product Formal Screening Applicant's qualifications are compared to one another and the job description Typically done in Executive Session / / 1 \ - RECRUITMENT(CONT.) Design the Interview Who will be on the interview Panel (Full Council) What questions will identify the preferred candidate Behavioral vs. Knowledge based Creates a dialog Employment Review Person to Person contact with prior employers Used to confirm information gathered in prior steps RECRUITMENT(CONT.) Conditional Job Offer Allows the City to collect other information not allowed in prior steps Physical limitations Criminal/Financial History Contract Development City's Legal Department can assist Unique to the City Manager Position Job Offer Negotiations Start Date J//// WHO WILL RECRUIT? Executive recruitments are more complex and labor intensive Council may consider options for recruitment Third-Party Recruiter May increase trust More Lengthy Cost $25,000 (not including travel & expenses) Internal HR to work directly with Council Possible perceived bias Smaller reach Hybrid Third Party to advertise & source Internal HR as a technical lead & liaison POSSIBLE TIMELINE `,§ \ . k crsG e �ccee c \a udem �oee e ek 4y �a ae�\ a� �e � e �Q m� a o � cP .e ce \e oyucr c o �a e �Qo� � M � � � • e c 6 Aa ° ° - c \o e G A o c e � ° e esJ ,.os\e QOco `a ., ee y e �` 4i � u a� F \°� eu� e�� P�uJea � e o � � eq �Qc � ee5ey Q \c e. � � eac a � Q �J° � r �a � o e ems° J o,° o--\ ws ° 4 ee ` we � •4 a � 4) ,G ucJ euJ�,Go�c ecoG ,,� c, 6., 'ePo c K� caw e ka ee ,°oG� e � .co ac� e aw � c � , m a , A. uo%u\� O �euc` � eJa u a `� amau\ e °J • 2� cJ uJ c a G \a cu J ` P�gcaGco a.` eu �e c<-: GaQ-e0- Gc G° G, U‘< August October November December January February March I II ir_ ..__ . , . - \ \ .- . / x ... / , . . . . , . . . . i . ' .. - - - -i l �� ', \ , \ ,, \-.,,,, , ' NEXT STEPS Determine Option Traditional Recruitment using a third-party recruitment service With or Without staff support Traditional Recruitment using in-house recruitment Direct Appointment Consider establishment of a recruitment committee Expedites the process Day to Day procedural decisions Reports to the full council Review/Edit Job Description Set Salary QUESTIONS? I 3 / „e- _ , . ;. . - . : "„/// - / -1 Spokane Val ley° City Manager Recruitment Process Overview The purpose of this document is to provide information to the Spokane Valley City Council regarding the recruitment process to fill the City Manager position. Employee recruitment can use many different components that reflect the unique needs of the organization and position being filled. Below is a list of stages generally found in most recruitment efforts, which can be modified depending upon the strategy of the employer. As a starting point in recruiting for the City Manager position, the Council may consider the use of an independent recruitment firm to conduct this recruitment. The majority of cities in Washington State use external recruiters rather than their own city staff when filling City Manager positions, in order to eliminate possible perceptions of bias during the recruitment and selection process. Forming a small work team composed of Councilmembers and designated staff to work with the chosen recruiter on tasks, may also be considered to provide efficiencies during the process. Stages of Recruitment: Defining Needs In this stage a profile or job description is created that describes the duties of the position. From this description, skills, abilities and competencies can be identified and used as tools to measure candidates. Examples of these are: Fiscal Management Policy Development Community Understanding Dedication to the City Management Experience City Manager Credentialing (ICMA) Reliability/Honesty Time management and organization Policy Development Communication Skills Strategic Planning Leadership Energy Customer Service Other Identifying specific challenges the City Manager may face in the future will also help to shape the position description. This job description typically will show the level of education and experience that is required or preferred for a candidate to be considered. Compensation This stage identifies all the compensation elements of the position. Many of these are identified during the job description development. Salary surveys can be used to 2 determine what similar organizations in the area use as the elements of compensation for like positions. Some examples of compensation elements are: Base Salary Health related benefits Personal Leave Retirement Contributions Car Allowance Other Identifying Application Requirements This part of the recruitment cycle determines those materials the Council will use to identify candidates that move forward for further consideration. For example: Resume Cover Letter References Transcripts Budget Documents from Current and/or past employers Pre-Interview Questionnaire(s) Other Advertising/Sourcing Generally, this part of the recruitment process looks to market the position to those potentially interested in the opening. It accomplishes two tasks: to advertise our City as a great place to live and work for, and to entice candidates to apply. Many tools can be used to inform potential applicants of the vacancy and encourage them to apply. Some examples in the recruitment for the City Manager may include: Development of a recruitment brochure Nationwide and/or local advertising Defined recruitment period Internet-based advertising (indeed) Print advertising Professional networks (ICMA) Word-of-mouth Social media(Facebook, LinkedIn) Pre-Screening In recruitments that yield a great number of applicants, using a pre-screening process can save time and effort by eliminating candidates who clearly are not qualified. Using the needs identified in the job description, pre-screening could be conducted by the work team. Usually, this is a skimming process that uses very specific levels of experience and/or education. Criminal history checks may be performed at this level to give the team more information about candidates. 3 Screening More in-depth than pre-screening, this stage identifies those candidates who will be offered an interview. At this stage, all qualified applicants are assessed using a qualitative analysis in addition to the basic qualifications of the position. Education and experience are analyzed from the perspective of how closely they compare to the skills, abilities and competencies identified when the job description was developed. Designing the Interview Probably the most critical part of the selection process is the interview. An initial step Council may consider in developing the interview process, is to determine who will comprise the interview panel(s), such as other community leaders in addition to Council. Once a panel is identified, questions would be developed that reveal the qualifications of the candidates, their ability to comprehend the questions and their performance in a potentially stressful situation. Staff can provide question development techniques to measure a candidate's ability to perform the duties of the City Manager position. A second, more informal interview may also be used as a manner to educate the remaining candidate(s) about the City as well as measuring their follow up to their responses during the formal interview. Reference Checks Past performance is typically a strong predictor of future performance. Speaking with and asking job related questions of former supervisors and other references helps to provide a clearer picture of what the candidate's performance will likely be if hired by the Council. It is important to link the concerns raised about the final candidates to the questions used to dismiss or confirm those concerns. The chosen recruiter would be able to provide assistance to the Council in the development of reference checking/work history questions. Conditional Job Offer Conditional job offers allow employers to seek out additional information, usually of a physical, mental or criminal nature, to assess if the candidate is able to perform the duties of the position. This information may not be considered prior to this offer as it may put the City at risk of a claim of violation of the Americans With Disabilities Act (ADA). The physical and/or mental information collected could still eliminate a candidate for consideration, but only if it shows the candidate's inability to perform the essential functions of the position. For a conditional offer to be valid, it should be offered to only one candidate and the City would appoint the candidate in the absence of information determining the candidate's inability to perform an essential function of the position. 4 Contract Development The City Manager contract should clarify what is expected of the City Manager and list the City's interests and the terms and conditions in which the City Manager would complete their duties. This component can be completed later in the overall recruitment timeline depending upon the Council's preference. The Council may consider developing a general outline of the eventual employment contract with the City Manager earlier in the recruitment process, however, some components of this contract may be specific to the individual who has been selected, and therefore may be most appropriate at the point when the conditional or final job offer is made. The contract should address the total of all compensation that will be provided to the employee to include one-time expenses such as those for moving to our community, temporary housing, etc. The City worked extensively with outside counsel to develop the terms for the current City Manager, which could provide a basis for the next contract. Job Offer Prior to a formal offer of the position being made, the Council may decide specifically what they are willing to offer a candidate to accept the position. This offer may lead to a negotiation phase which the Council may want to plan for before the initial offer, setting a range that the Council person delegated to offer the position may use to gain acceptance of the position. During recruitment, some candidates may attempt to contact the hiring official, in this case the Council, to campaign for their appointment. Others might also contact the Council to express their advocacy for a particular applicant. The Council may want to come to agreement about how those situations are to be handled in order to ensure consistent treatment of applicants. The Council may also consider to what extent they prefer City staff be involved in the recruitment process for the City Manager. Below is a sample of how staff and council roles and responsibilities could be assigned. Council Staff/Recruiter Job description development Provide sample job descriptions, draft changes, consultation Compensation Provide salary survey information, research alternate forms of compensation Determine required application documents Drafting recruitment brochure communicating requirements to candidates Developing interview questions Providing sample questions Assess legal compliance 5 Interviewing candidates Scheduling interviews Making travel arrangements Receiving candidates Conducting employment checks Providing sample employment check questions Making the hiring decision Negotiating employment contract Providing sample employment agreements, consultation & Risk Management Providing city employment& benefit information to candidates Successful recruitment is one that first defines what qualifications a person must possess in order to meet the goals of the organization, is consistent with the application of the components of the selection process, orders them in a way that best demonstrates the quality differences between candidates, and most importantly arrives at hiring an employee who performs exceptionally and is a good fit for the organization. Recruitment of the City Manager is estimated to take 120 days (not including time for the chosen candidate to give notice) from the point at which the Council provides direction to staff to begin. City staff are prepared to assist the Council in filling the City Manager position in the manner chosen. DRAFT ADVANCE AGENDA as of September 30,2021; 9:30 a.m. Please note this is a work in progress; items are tentative To: Council& Staff From: City Clerk,by direction of City Manager Re: Draft Schedule for Upcoming Council Meetings Oct 12,2021,Formal Meeting,6:00 p.m. [due Tue Oct 51 Proclamation: Safe Infant Sleep Awareness Month 1. PUBLIC HEARING#2: 2022 Budget-Chelsie Taylor (15 minutes) 2. Consent Agenda(claims,payroll,minutes) (5 minutes) 3. Second Reading Ordinance 21-014 Adopting 2021 Comp Plan Amendments-Chaz Bates (5 minutes) 4. Second Reading Ordinance 21-015 Adopting 2021 Comp Plan Amendments,Zoning Map-Chaz Bates(5 min) 5.First Reading Ordinance 21-016 Property Tax-Chelsie Taylor (10 minutes) 6.Admin Report: Draft 2022 Legislative Agenda-Cary Driskell,John Hohman,Briahna Murray(20 minutes) 7.Admin Rpt:Code Enforcement Program Follow-up Topic 2:Camping on Private Prop-J.Nickerson,et al(15 min) 8.Admin Report: 2021 Budget Amendment-Chelsie Taylor (20 minutes) 9.Admin Report: Advance Agenda-Mayor Wick (5 minutes) [*estimated meeting: 100 mins] Oct 19,2021, Study Session,6:00 p.m. [due Tue Oct 12] 1. SCRAPS Update-Morgan Koudelka, SCRAPS Regional Director Lindsey Soffes (20 minutes) 2. SVPD Vehicle Replacement-Morgan Koudelka,Assistant Police Chief Kevin Richey (20 minutes) 3.Housing Action Plan Implementation Measure-Chaz Bates (10 minutes) 4. Community Development Block Grant(CDBG)Process Update-Chaz Bates (10 minutes) 5. Progress/Wellesley/Sullivan Traffic Conditions-Bill Helbig,Jerremy Clark (10 minutes) 6.No Parking Regulations and Procedures-Cary Driskell,Jerremy Clark (20 minutes) 7. Code Enforcement Program Follow-up,Topic 3:Nuisances-J.Nickerson, et al (15 minutes) 8.Advance Agenda-Mayor Wick (5 minutes) [*estimated meeting: 110 mins] Oct 26,2021,Formal Meeting,6:00 p.m. [due Tue Oct 19] 1. PUBLIC HEARING: 2021 Budget Amendment-Chelsie Taylor (15 minutes) 2.First Reading Ordinance 21-017,Amending 2021 Budget-Chelsie Taylor (10 minutes) 3. Consent Agenda(claims,payroll,minutes) (5 minutes) 4. Second Reading Ordinance 21-016,Property Tax-Chelsie Taylor (10 minutes) 5.First Reading Ordinance 21-018 Adopting 2022 Budget-Chelsie Taylor (10 minutes) 6.Motion Consideration: Outside Agency Grant Awards -Chelsie Taylor (10 minutes) 7.Admin Report: Advance Agenda-Mayor Wick (5 minutes) 8. Info Only: Department Monthly Reports [*estimated meeting: 65 mins] Nov 2,2021, Study Session (Meeting Cancelled: General Election) Nov 9,2021,Formal Meeting,6:00 p.m. [due Tue Nov 2] Proclamation: Veterans Day;Native American Heritage Month 1. PUBLIC HEARING#3: 2022 Budget-Chelsie Taylor (15 minutes) 2. Consent Agenda(claims,payroll,minutes) (5 minutes) 3. Second Reading Ordinance 21-017,Amending 2021 Budget-Chelsie Taylor (10 minutes) 4. Second Reading Ordinance 21-018,Adopting 2022 Budget-Chelsie Taylor (10 minutes) 5.Admin Report: Street Sustainability Committee Report-Adam Jackson; Committee members (60 minutes) 6.Admin Report: LTAC Recommendations to Council-Chelsie Taylor (15 minutes) 7.Admin Report: Advance Agenda-Mayor Wick (5 minutes) [*estimated meeting: 120 mins] Draft Advance Agenda 9/30/2021 9:39:46 AM Page 1 of 2 Nov 16,2021,Study Session,6:00 p.m. [due Tue Nov 9] ACTION ITEMS; 1.Motion Consideration: Adopting 2022 Legislative Agenda—C.Driskell,J.Hohman,Briahna Murray(10 min) NON-ACTION ITEMS: 2.Advance Agenda—Mayor Wick (5 minutes) Nov 23,2021,Formal Meeting,6:00 p.m. [due Tue Nov 16] 1.Admin Report: 2022 Fee Resolution—Chelsie Taylor (5 minutes) 2.Admin Report: Advance Agenda—Mayor Wick (5 minutes) 3. Info Only: Department Monthly Reports Nov 30,2021,Study Session (possibly cancelled: Thanksgiving Holiday Week) Dec 7,2021, Study Session,6:00 p.m. [due Tue Nov 30] 1.Advance Agenda—Mayor Wick (5 minutes) Dec 14,2021,Formal Meeting,6:00 p.m. [due Tue Dec 7] 1. Consent Agenda(claims,payroll,minutes) (5 minutes) 2. Resolution 21- Amending Fees for 2022—Chelsie Taylor (5 minutes) 3.Motion Consideration: Lodging Tax Awards for 2022—Chelsie Taylor (10 minutes) 4.Admin Report: Advance Agenda—Mayor Wick (5 minutes) Dec 21,2021, Study Session (with action items),6:00 p.m. [due Tue Dec 14] 1. Consent Agenda(claims,payroll,minutes[normally on the Dec 28 meeting]) (5 minutes) 2.Advance Agenda—Mayor Wick (5 minutes) 3. Info Only: Department Monthly Reports(normally on 4th Tue) Dec 28,2021,Formal Meeting (possibly cancelled: Christmas Holiday) January 4,2022,5:30 p.m.Swearing in of newly elected councilmembers [Note:This is NOT a special meeting,but an opportunity to administer the oath of office to newly elected councilmembers.] Jan 4,2022, Study Session,6:00 p.m. [due Tue Dec 28] 1. Council Officer Selections for Mayor and Deputy Mayor—Chris Bainbridge (10 minutes) 2.Advance Agenda—Mayor (5 minutes) Jan 11,2021,Formal Meeting Format,6:00 p.m. [due Tue Jan 4] 1. Consent Agenda(claims,payroll,minutes) (5 minutes) 2.Mayoral Appointments: Planning Commissioners (5 minutes) 3.Mayoral Appointments: Lodging Tax Advisory Committee Members (10 minutes) 4.Mayoral Appointments: Councilmembers to various committees and boards (10 minutes) 5.Admin Report: Training Public Records Act, Open Public Meetings—Cary Driskell,Erik Lamb(30 minutes) 6.Admin Report: Advance Agenda—Mayor (5 minutes) *time for public or Council comments not included OTHER PENDING AND/OR UPCOMING ISSUES/MEETINGS: Appleway Trail Amenities No Parking Zones St. Illumination(owners,cost,location) Artwork&Metal Boxes Park Lighting St. O&M Pavement Preservation Consolidated Homeless Grant PFD Presentation SVPD Precinct Needs Assessment Core Beliefs Resolution Prosecutor Services TPA HHAA Funds Residency Vehicle Wgt Infrastructure Impact Mirabeau Park Forestry Mgmt. Ridgemont Area Traffic Water Districts&Green Space Neighborhood Restoration Way Finding Sign Draft Advance Agenda 9/30/2021 9:39:46 AM Page 2 of 2 FINANCE DEPARTMENT SpokaneCITY Chelsie Taylor,Finance Director 48000 Val 10210 E Sprague Avenue • Spokane Valley WA 99206 LLii Phone: (509)720-5000 •Fax: (509)720-5075 • www.spokanevalley.org Memorandum To: Mark Calhoun, City Manager From: Chelsie Taylor, Finance Director Date: September 22, 2021 Re: Finance Department Activity Report—August 2021 Following is information pertaining to Finance Department activities through the end of August 2021 and included herein is an updated 2021 Budget to Actual Comparison of Revenues and Expenditures through the end of August. 2020 Year-end Process The 2020 books were closed in April and the annual financial report was completed and filed in May. The State Auditor's Office arrived on site on July 26th and are currently working on completing the single audit and financial statement portions of the audit. We expect the audit to be completed by the end of September. 2022 Budclet Development The 2022 Budget development process began in the Finance Department in early March, and on April 6th 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 9th, the Council will have had an opportunity to discuss the budget on seven occasions including three public hearings. • June 15 Council budget workshop • August 17 Admin report on 2022 revenues and expenditures • September 14 Public hearing #1 on the 2022 revenues and expenditures • October 5 City Manager's presentation of preliminary 2022 Budget • October 12 Public hearing #2 on 2022 Budget • October 26 First reading on proposed ordinance adopting the 2022 Budget • November 9 Public hearing #3 on the 2022 Budget • November 9 Second reading on proposed ordinance adopting the 2022 Budget 2022 Property Tax Levy A significant part of the budget development process includes the annual levy of property taxes which in 2022 are expected to account for approximately 25.13% of recurring General Fund revenues. Council discussions specifically related to this topic will take place at the following meetings: • September 14 Public hearing on 2022 revenues including property taxes • September 21 Admin Report on proposed ordinance levying 2022 property taxes • October 12 First reading of ordinance levying 2022 property taxes and confirming tax levy • October 26 Second reading of ordinance levying 2022 property taxes and confirming tax levy P:1FinancelFinance Activity Reports\Council Monthly Reports1202112021 08 31.docx Page 1 Outside Agency Funding in the 2022 Budget The City has historically provided funding for local organizations involved in either social services or economic development activities and the preliminary 2022 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 16 Letters mailed to agencies that have historically received funding, media release to City website and notice to newspapers • August 13 Agency requests are due at City Hall • September 21 Economic development and social service agency presentations to Council • October 26 Council makes final determination of awards Lodging Tax The schedule leading to awarding funds is as follows: • August 27 Letters mailed to agencies that have historically received funding, media release to City website and notice to newspapers • October 1 Grant applications due at City Hall • October 13 Grant applicant presentations to lodging tax advisory committee • November 9 Admin report to Council on results of lodging tax advisory committee meeting • December 14 City Council motion consideration: Award lodging tax for 2022 Budget to Actual Comparison Report A report reflecting 2021 Budget to Actual Revenues and Expenditures for those funds for which a 2021 Budget was adopted is located on pages 6 through 19. 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 2020 Annual Financial Report. • Columns of information include: o The 2021 Budget as adopted o August 2021 activity o Cumulative 2021 activity through August 2021 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 70.54% of the amount budgeted with 66.67% of the year elapsed. P:1FinancelFinance Activity Reports\Council Monthly Reports1202112021 08 31.docx Page 2 • 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 2021 are $7,372,748 or 57.94% of the amount budgeted. • Sales tax collections represent only seven months of collections thus far because taxes collected in August are not remitted to the City by the State until the latter part of September. Collections are currently at$18,517,556 or 73.48% of the amount budgeted. • Gambling taxes are at$220,662 or 57.46% 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 2021 we have received $697,078 or 57.37% 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, marijuana excise tax, and criminal justice monies. Most of these revenues are paid by the State in the month following a calendar quarter. Through August we've received remittances totaling $1,218,749 or 69.25% 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 August we've received remittances through the month of July with receipts of $277,934 or 27.51% of the amount budgeted. This amount is lower than average this year because of a change in accounting rules that requires the City to account for the passed through District Court revenues in a separate custodial fund. There will be a future budget amendment moving those passed through revenues to the new fund. • 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 $3,511,040 or 183.95% 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 $224,980 or 34.96% of the amount budgeted. Recurring expenditures are currently at$27,085,261 or 59.60% of the amount budgeted with 66.67% of the year elapsed. Investments (page 20) Investments at August 31 total $86,058,201 and are composed of$80,966,205 in the Washington State Local Government Investment Pool and $5,091,996 in bank CDs. Total Sales Tax Receipts (page 21) Total sales tax receipts reflect State remittances through August and total $20,697,208 including general, criminal justice, and public safety taxes. This figure is$5,253,966 or 34.02% greater than the same seven-month period in 2020. Economic Indicators (pages 22 —24) 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 22) provide a sense of how much individuals and businesses are spending on the purchase of goods. 2. Hotel / Motel taxes (page 23) provide us with a sense of overnight stays and visits to our area by tourists or business travelers. 3. Real Estate Excise taxes (page 24) provide us with a sense of real estate sales. P:1FinancelFinance Activity Reports\Council Monthly Reports1202112021 08 31.docx Page 3 Page 22 provides a 10-year history of general sales tax receipts (not including public safety or criminal justice) with monthly detail beginning January 2012. • Compared with calendar year 2020, 2021 collections have increased by $4,859,581 or 35.58%. • Tax receipts reached an all-time high in 2020 of $25,238,481, besting the previous record year of 2019 when $24,204,762 was collected. Page 23 provides a 10-year history of hotel/motel tax receipts with monthly detail beginning January 2012. • Compared with calendar year 2020, 2021 collections have increased by$124,574 or 57.34%. • Collections reached an all-time high in 2019 of $743,851, and subsequently decreased to $443,243 in 2020. • The decrease in 2020 reflects the effects of COVID-19 on the economy. Page 24 provides a 10-year history of real estate excise tax receipts with monthly detail beginning January 2012. • Compared with calendar year 2020, 2021 collections have increased by $1,305,218 or 77.70%. • Collections reached an all-time high in 2018 of$3,800,432. Debt Capacity and Bonds Outstandinci (page 25) 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 2021 is $11,553,065,482. Following the December 1, 2020 debt service payments, the City has $11,120,000 of nonvoted G.O. bonds outstanding which represents 6.42% of our nonvoted bond capacity, and 1.28% of our total debt capacity for all types of bonds. Of this amount: o $4,100,000 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 $450,000 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 $6,570,000 remains on bonds issued for construction of the new City Hall. The bonds are to be repaid with General Fund revenues. Street Fund Revenue Sources (pages 26 and 27) The last two charts reflect a history for the two primary sources of revenue in Street Fund #101. These include: Page 26 provides a 10-year history of Motor Vehicle Fuel Tax collections with monthly detail beginning January 2012. • Compared with calendar year 2020, 2021 collections have increased by $91,326 or 9.54%. • Tax receipts peaked in 2007 at just approximately $2.1 million and have generally ranged around $2 million in the years 2012 through 2020. P:1FinancelFinance Activity Reports\Council Monthly Reports1202112021 08 31.docx Page 4 Page 27 provides a 10-year history of Telephone Utility Tax collections with monthly detail beginning January 2012. • Compared with 2020, 2021 collections have decreased by $229,056 or 27.15%. 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. • 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. • The 2021 budget is set at $1,000,000. We will watch actual receipts closely as the year progresses. P:1FinancelFinance Activity Reports\Council Monthly Reports1202112021 08 31.docx Page 5 P:\Finance\Finance Activity Reports\Council Monthly Reports\2021\2021 08 31 CITY OF SPOKANE VALLEY,WA Budget Year 2021 Budget to Actual Comparison of Revenues and Expenditures Elapsed= 66.67% For the Eight-Month Period Ended August 31,2021 2021 Actual Actual through Budget %of Budget August August 31 Remaining Budget #001 -GENERAL FUND RECURRING ACTIVITY Revenues Property Tax 12,724,200 25,979 7,372,748 (5,351,452) 57.94% Sales Tax 25,200,000 2,804,930 18,517,556 (6,682,444) 73.48% Sales Tax-Public Safety 1,160,000 126,162 786,480 (373,520) 67.80% Sales Tax-Criminal Justice 2,040,000 221,909 1,393,172 (646,828) 68.29% Gambling Tax and Leasehold Excise Tax 384,000 12,588 220,662 (163,338) 57.46% Franchise Fees/Business Registration 1,215,000 300,710 697,078 (517,922) 57.37% State Shared Revenues 1,760,000 0 1,218,749 (541,251) 69.25% Fines, Forfeitures and Penalties 1,010,200 43,711 277,934 (732,266) 27.51% Community and Public Works 1,908,719 360,188 3,511,040 1,602,321 183.95% Recreation Program Revenues 643,600 42,043 224,980 (418,620) 34.96% Miscellaneous Department Revenue 21,000 0 20,676 (324) 98.46% Miscellaneous&Investment Interest 592,500 10,668 102,703 (489,797) 17.33% Transfers in-#105(h/m tax-CP advertising) 30,000 0 0 (30,000) 0.00% Total Recurring Revenues 48,689,219 3,948,889 34,343,777 (14,345,442) 70.54% Expenditures City Council 638,672 36,417 358,280 280,392 56.10% City Manager 1,163,839 85,363 666,633 497,206 57.28% City Attorney 718,593 56,971 464,410 254,183 64.63% Public Safety 28,383,761 2,227,022 17,534,487 10,849,274 61.78% Deputy City Manager 284,844 20,172 165,477 119,367 58.09% Finance/IT 1,500,659 103,961 848,012 652,647 56.51% Human Resources 318,540 24,352 200,969 117,571 63.09% City Hall Operations and Maintenance 373,601 29,257 227,077 146,524 60.78% Community&Public Works-Engineering 2,098,642 143,256 1,106,994 991,648 52.75% Community&Public Works-Econ Dev 1,097,061 124,281 599,571 497,490 54.65% Community&Public Works-Bldg&Plan 2,414,558 192,204 1,575,782 838,776 65.26% Parks&Rec-Administration 355,427 25,274 208,442 146,985 58.65% Parks&Rec-Maintenance 940,003 82,702 573,222 366,781 60.98% Parks&Rec-Recreation 328,534 19,142 128,500 200,034 39.11% Parks&Rec-Aquatics 510,053 32,202 89,388 420,665 17.53% Parks&Rec-Senior Center 35,403 2,472 19,993 15,410 56.47% Parks&Rec-CenterPlace 972,214 63,990 470,930 501,284 48.44% General Government 1,297,380 46,077 503,799 793,581 38.83% Transfers out-#204('16 LTGO bond debt service) 401,500 46,792 374,333 27,167 93.23% Transfers out-#309(park capital projects) 160,000 0 0 160,000 0.00% Transfers out-#311 (pavement preservation) 991,843 82,654 661,229 330,614 66.67% Transfers out-#501 (CenterPlace kitchen reserve) 36,600 3,050 24,400 12,200 66.67% Transfers out-#502(insurance premium) 425,000 35,417 283,333 141,667 66.67% Total Recurring Expenditures 45,446,727 3,483,025 27,085,261 18,361,466 59.60% Recurring Revenues Over(Under) Recurring Expenditures 3,242,492 465,863 7,258,517 4,016,025 Page 6 P:\Finance\Finance Activity Reports\Council Monthly Reports\2021\2021 08 31 CITY OF SPOKANE VALLEY,WA Budget Year 2021 Budget to Actual Comparison of Revenues and Expenditures Elapsed= 66.67% For the Eight-Month Period Ended August 31,2021 2021 Actual Actual through Budget %of Budget August August 31 Remaining Budget #001 -GENERAL FUND-continued NONRECURRING ACTIVITY Revenues Grant Proceeds 49,000 0 113,831 64,831 232.31% Coronavirus Local Fiscal Recovery Funds 0 0 8,003,246 8,003,246 0.00% City Assistance for LE and CJ 0 0 389,399 389,399 0.00% Total Nonrecurring Revenues 49,000 0 8,506,476 8,457,476 17360.16% Expenditures City Manager(office furniture for Housing Servempl 5,000 0 2,969 2,031 59.39% Public Safety(replace HVAC units at Precinct) 62,000 0 0 62,000 0.00% Public Safety(replace handguns) 37,500 0 0 37,500 0.00% Public Safety(radar trailer) 11,400 0 0 11,400 0.00% Public Safety(Precinct access control gate) 20,000 0 0 20,000 0.00% Public Safety(Precinct fire panel replacement) 10,000 0 0 10,000 0.00% Public Safety(Equipment for bike patrols) 0 0 4,570 (4,570) 0.00% Public Safety(DEMS/TasersBodyCams) 109,608 0 0 109,608 0.00% City Hall Repairs 0 34,506 231,304 (231,304) 0.00% City Hall(replace light pole) 0 0 3,655 (3,655) 0.00% Community&Public Works(Ecology SMP Update) 25,000 0 10,585 14,415 42.34% Community&Public Works(Housing Action Plan) 0 0 44,992 (44,992) 0.00% Windstorm 2021 Cleanup Costs 32,000 0 0 32,000 0.00% General Government-IT capital replacements 212,800 0 0 212,800 0.00% General Government(Covid-19 Related Costs) 0 1,932 7,619 (7,619) 0.00% Transfers out-#101 (Street Fund operations) 2,552,600 253,967 1,536,733 1,015,867 60.20% Transfers out-#122(replenish reserve) 364,440 0 0 364,440 0.00% Transfers out-#309(CenterPlace west lawn) 14,876 0 0 14,876 0.00% Transfers out-#309(CenterPlace roof repairs) 12,227 0 0 12,227 0.00% Transfers out-#312('19 fund bal>50%) 11,126,343 0 0 11,126,343 0.00% Total Nonrecurring Expenditures 14,595,794 290,405 1,842,428 12,753,366 12.62% Nonrecurring Revenues Over(Under) Nonrecurring Expenditures (14,546,794) (290,405) 6,664,048 21,210,842 Excess(Deficit)of Total Revenues Over(Under)Total Expenditures (11,304,302) 175,459 13,922,565 25,226,867 Beginning fund balance 42,516,032 42,516,032 Ending fund balance 31,211,730 56,438,596 Page 7 P:\Finance\Finance Activity Reports\Council Monthly Reports\2021\2021 08 31 CITY OF SPOKANE VALLEY,WA Budget Year 2021 Budget to Actual Comparison of Revenues and Expenditures Elapsed= 66.67% For the Eight-Month Period Ended August 31,2021 2021 Actual Actual through Budget %of Budget August August 31 Remaining Budget SPECIAL REVENUE FUNDS #101 -STREET FUND RECURRING ACTIVITY Revenues Telephone Utility Tax 1,000,000 86,809 614,605 (385,395) 61.46% Motor Vehicle Fuel(Gas)Tax 1,800,000 162,418 1,044,397 (755,603) 58.02% Multimodal Transportation 130,600 0 65,422 (65,178) 50.09% Right-of-Way Maintenance Fee 70,000 3,797 14,291 (55,709) 20.42% Investment Interest 4,000 48 171 (3,829) 4.27% Miscellaneous Revenue 10,000 0 56,783 46,783 567.83% Total Recurring Revenues 3,014,600 253,071 1,795,669 (1,218,931) 59.57% Expenditures Wages/Benefits/Payroll Taxes 1,127,920 78,322 685,827 442,093 60.80% Supplies 156,050 14,334 101,261 54,789 64.89% Services&Charges 2,525,828 288,537 1,616,579 909,249 64.00% Snow Operations 751,652 1,712 385,763 365,889 51.32% Intergovernmental Payments 935,000 84,757 470,867 464,133 50.36% Transfers out-#501 (non-plow vehicle rental) 10,250 854 6,833 3,417 66.67% Transfers out-#501 (plow replace) 60,500 5,042 40,333 20,167 66.67% Total Recurring Expenditures 5,567,200 473,558 3,307,465 2,259,735 59.41% Recurring Revenues Over(Under) Recurring Expenditures (2,552,600) (220,487) (1,511,796) 1,040,804 NONRECURRING ACTIVITY Revenues Insurance Proceeds(traffic signal cabinet) 0 27,900 46,328 46,328 0.00% Utilities Tax Recovery 0 0 50,472 50,472 0.00% Transfers in-#001 2,552,600 253,967 1,536,733 (1,015,867) 60.20% Total Nonrecurring Revenues 2,552,600 281,867 1,633,533 (919,067) 63.99% Expenditures Traffic Control Devices-Repair&Maintenance 0 0 13,079 (13,079) 0.00% Emergency Traffic Control Repairs 0 0 9,246 (9,246) 0.00% Total Nonrecurring Expenditures 0 0 22,326 (22,326) 0.00% Nonrecurring Revenues Over(Under) Nonrecurring Expenditures 2,552,600 281,867 1,611,208 (941,392) Excess(Deficit)of Total Revenues Over(Under)Total Expenditures 0 61,380 99,412 99,412 Beginning fund balance 759,299 759,299 Ending fund balance 759,299 858,711 #103-PATHS&TRAILS Revenues Motor Vehicle Fuel(Gas)Tax 8,700 685 4,405 (4,295) 50.63% Investment Interest 200 1 12 (188) 6.18% Total revenues 8,900 686 4,417 (4,483) 49.63% Expenditures Capital Outlay 0 0 0 0 0.00% Total expenditures 0 0 0 0 0.00% Revenues over(under)expenditures 8,900 686 4,417 (4,483) Beginning fund balance 21,516 21,516 Ending fund balance 30,416 25,933 Page 8 P:\Finance\Finance Activity Reports\Council Monthly Reports\2021\2021 08 31 CITY OF SPOKANE VALLEY,WA Budget Year 2021 Budget to Actual Comparison of Revenues and Expenditures Elapsed= 66.67% For the Eight-Month Period Ended August 31,2021 2021 Actual Actual through Budget %of Budget August August 31 Remaining Budget SPECIAL REVENUE FUNDS-continued #104-TOURISM FACILITIES HOTEL/MOTEL TAX FUND Revenues Tourism Facilities Hotel/Motel Tax 213,000 61,420 221,877 8,877 104.17% Investment Interest 24,000 171 1,593 (22,407) 6.64% Transfers in-#105 453,840 0 0 (453,840) 0.00% Total revenues 690,840 61,591 223,470 (467,370) 32.35% Expenditures Capital Outlay 0 0 0 0 0.00% Total expenditures 0 0 0 0 0.00% Revenues over(under)expenditures 690,840 61,591 223,470 (467,370) Beginning fund balance 2,986,573 2,986,573 Ending fund balance 3,677,413 3,210,043 #105-HOTEL/MOTEL TAX FUND Revenues Hotel/Motel Tax 346,000 94,495 341,816 (4,184) 98.79% Investment Interest 6,000 60 491 (5,509) 8.19% Total revenues 352,000 94,555 342,307 (9,693) 97.25% Expenditures Transfers out-#001 30,000 0 0 30,000 0.00% Transfers out-#104 453,840 0 0 453,840 0.00% Tourism Promotion 224,400 0 5,371 219,029 2.39% Total expenditures 708,240 0 5,371 702,869 0.76% Revenues over(under)expenditures (356,240) 94,555 336,936 (712,561) Beginning fund balance 798,716 798,716 Ending fund balance 442,476 1,135,652 #106-SOLID WASTE Revenues Solid Waste Administrative Fees 225,000 13,354 125,287 99,713 55.68% Solid Waste Road Wear Fee 1,500,000 156,071 1,013,083 486,917 67.54% Investment Interest 12,000 89 792 11,208 6.60% Total revenues 1,737,000 169,514 1,139,163 597,837 65.58% Expenditures Transfers out-#311 1,500,000 0 0 1,500,000 0.00% Education&Contract Administration 237,000 3,220 31,679 205,321 13.37% Total expenditures 1,737,000 3,220 31,679 1,705,321 1.82% Revenues over(under)expenditures 0 166,293 1,107,484 (1,107,484) Beginning fund balance 726,788 726,788 Ending fund balance 726,788 1,834,272 #107-PEG FUND Revenues Comcast PEG Contribution 79,000 0 36,490 42,510 46.19% Investment Interest 0 11 101 (101) 0.00% Total revenues 79,000 11 36,591 42,409 46.32% Expenditures PEG Reimbursement-CMTV 39,500 0 0 39,500 0.00% Capital Outlay 33,500 0 4,577 28,923 13.66% Total expenditures 73,000 0 4,577 68,423 6.27% Revenues over(under)expenditures 6,000 11 32,013 (26,013) Beginning fund balance 181,773 181,773 Ending fund balance 187,773 213,787 Page 9 P:\Finance\Finance Activity Reports\Council Monthly Reports\2021\2021 08 31 CITY OF SPOKANE VALLEY,WA Budget Year 2021 Budget to Actual Comparison of Revenues and Expenditures Elapsed= 66.67% For the Eight-Month Period Ended August 31,2021 2021 Actual Actual through Budget %of Budget August August 31 Remaining Budget SPECIAL REVENUE FUNDS-continued #108-AFFORDABLE&SUPPORTIVE HOUSING TAX FUND Revenues Affordable&Supportive Housing Tax 193,000 24,328 102,767 90,233 53.25% Investment Interest 0 14 109 (109) 0.00% Total revenues 193,000 24,342 102,876 90,124 53.30% Expenditures Affordable&Supportive Housing Program 0 0 0 0 0.00% Total expenditures 0 0 0 0 0.00% Revenues over(under)expenditures 193,000 24,342 102,876 90,124 Beginning fund balance 152,033 152,033 Ending fund balance 345,033 254,909 #120-CENTER PLACE OPERATING RESERVE FUND Revenues Investment Interest 0 0 0 0 0.00% Transfers in 0 0 0 0 0.00% Total revenues 0 0 0 0 0.00% Expenditures Operations 0 0 0 0 0.00% Total expenditures 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 0 0 0 0 0.00% Transfers in 0 0 0 0 0.00% Total revenues 0 0 0 0 0.00% Expenditures Operations 0 0 0 0 0.00% Total expenditures 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 1,900 9 71 (1,829) 3.76% Transfers in-#001 364,440 0 0 (364,440) 0.00% Subtotal revenues 366,340 9 71 (366,269) 0.02% Expenditures Snow removal expenses 500,000 0 0 500,000 0.00% Transfers out-#101 0 0 0 0 0.00% Total expenditures 500,000 0 0 500,000 0.00% Revenues over(under)expenditures (133,660) 9 71 (866,269) Beginning fund balance 160,043 160,043 Ending fund balance 26,383 160,115 Page 10 P:\Finance\Finance Activity Reports\Council Monthly Reports\2021\2021 08 31 CITY OF SPOKANE VALLEY,WA Budget Year 2021 Budget to Actual Comparison of Revenues and Expenditures Elapsed= 66.67% For the Eight-Month Period Ended August 31,2021 2021 Actual Actual through Budget %of Budget August August 31 Remaining Budget DEBT SERVICE FUNDS #204-DEBT SERVICE FUND Revenues Spokane Public Facilities District 480,800 0 80,400 (400,400) 16.72% Transfers in-#001 401,500 33,458 267,667 (133,833) 66.67% Transfers in-#301 80,775 6,731 53,850 (26,925) 66.67% Transfers in-#302 80,775 6,731 53,850 (26,925) 66.67% Total revenues 1,043,850 46,921 455,767 (588,083) 43.66% Expenditures Debt Service Payments-CenterPlace 480,800 0 80,400 400,400 16.72% Debt Service Payments-Roads 161,550 0 8,275 153,275 5.12% Debt Service Payments-'16 LTGO Bond 401,500 0 115,750 285,750 28.83% Total expenditures 1,043,850 0 204,425 839,425 19.58% Revenues over(under)expenditures 0 46,921 251,342 (1,427,508) Beginning fund balance 0 0 Ending fund balance 0 251,342 Page 11 P:\Finance\Finance Activity Reports\Council Monthly Reports\2021\2021 08 31 CITY OF SPOKANE VALLEY,WA Budget Year 2021 Budget to Actual Comparison of Revenues and Expenditures Elapsed= 66.67% For the Eight-Month Period Ended August 31,2021 2021 Actual Actual through Budget %of Budget August August 31 Remaining Budget CAPITAL PROJECTS FUNDS #301 -CAPITAL PROJECTS FUND Revenues REET 1 -Taxes 1,000,000 204,123 1,372,465 372,465 137.25% Investment Interest 25,000 177 1,555 (23,445) 6.22% Total revenues 1,025,000 204,300 1,374,020 349,020 134.05% Expenditures Transfers out-#204 80,775 6,731 53,850 26,925 66.67% Transfers out-#303 316,620 0 46,191 270,429 14.59% Transfers out-#311 (pavement preservation) 827,278 0 0 827,278 0.00% Total expenditures 1,224,673 6,731 100,041 1,124,632 8.17% Revenues over(under)expenditures (199,673) 197,569 1,273,980 (775,612) Beginning fund balance 2,048,068 2,048,068 Ending fund balance 1,848,395 3,322,048 #302-SPECIAL CAPITAL PROJECTS FUND Revenues REET 2-Taxes 1,000,000 204,123 1,372,465 372,465 137.25% Investment Interest 25,000 331 3,059 (21,941) 12.24% Total revenues 1,025,000 204,454 1,375,525 350,525 134.20% Expenditures Transfers out-#204 80,775 6,731 53,850 26,925 66.67% Transfers out-#303 1,662,684 0 65,662 1,597,022 3.95% Transfers out-#311 (pavement preservation) 827,279 0 0 827,279 0.00% Transfers out-#314 1,127,387 0 208,522 918,865 18.50% Total expenditures 3,698,125 6,731 328,034 3,370,091 8.87% Revenues over(under)expenditures (2,673,125) 197,722 1,047,491 (3,019,566) Beginning fund balance 5,165,924 5,165,924 Ending fund balance 2,492,799 6,213,415 Page 12 P:\Finance\Finance Activity Reports\Council Monthly Reports\2021\2021 08 31 CITY OF SPOKANE VALLEY,WA Budget Year 2021 Budget to Actual Comparison of Revenues and Expenditures Elapsed= 66.67% For the Eight-Month Period Ended August 31,2021 2021 Actual Actual through Budget %of Budget August August 31 Remaining Budget CAPITAL PROJECTS FUNDS-continued #303 STREET CAPITAL PROJECTS FUND Revenues Developer Contribution 53,703 0 0 (53,703) 0.00% Grant Proceeds 6,843,308 0 1,457,725 (5,385,583) 21.30% Transfers in-#301 316,620 0 46,191 (270,429) 14.59% Transfers in-#302 1,662,684 0 65,662 (1,597,022) 3.95% Transfers in-#312 0 0 496,029 496,029 0.00% Investment Interest 0 0 217 217 0.00% Total revenues 8,876,315 0 2,065,824 (6,810,491) 23.27% Expenditures 205 Sprague/Barker Intersection Improvement 329,453 23,744 64,947 264,506 19.71% 249 Sullivan&Wellesley Intersection 1,020,522 2,744 79,679 940,843 7.81% 259 North Sullivan ITS Project 0 0 2,231 (2,231) 0.00% 267 Mission SW-Bowdish to Union 11,310 0 0 11,310 0.00% 275 Barker Rd Widening-River to Euclid 1,132,320 2,259 1,596,294 (463,974) 140.98% 285 Indiana Ave Pres-Evergreen to Sullivan 7,210 0 0 7,210 0.00% 292 Mullen Preservation: Broadway-Mission 0 287,334 338,801 (338,801) 0.00% 293 2018 CSS Citywide Reflective Signal BP 74,250 204 7,648 66,602 10.30% 294 Citywide Reflective Post Panels 17,875 0 3,000 14,875 16.79% 299 Argonne Rd Concrete Pvmt Indiana to Mont 2,392,450 452,353 577,564 1,814,886 24.14% 300 Pines&Mission Intersection Improvements 498,000 10,841 33,059 464,941 6.64% 301 Park&Mission Intersection Improvements 693,000 250,958 354,562 338,438 51.16% 303 S.Conklin Road Sidewalk 0 0 162 (162) 0.00% 310 Sullivan Rd Overcrossing UP RR Deck Rep. 317,625 206,441 228,983 88,642 72.09% 313 Barker Road/Union Pacific Crossing 1,312,500 4,350 38,667 1,273,833 2.95% 318 Wilbur Sidewalk: Boone to Mission 50,000 434 15,721 34,279 31.44% 320 Sullivan Preservation:Sprague-8th 19,800 72 1,852 17,948 9.35% 321 Argonne Corridor Impry-North of Knox 0 0 1,916 (1,916) 0.00% 323 Evergreen Road Preservation 0 76,031 258,658 (258,658) 0.00% 326 2020 Citywide Retroreflective Post Panel 0 0 108 (108) 0.00% 329 Barker Road Imp-City Limits to Appleway 0 35,685 37,513 (37,513) 0.00% 332 NE Industrial Area-Sewer Extension 0 22,812 22,812 (22,812) 0.00% Contingency 1,000,000 0 0 1,000,000 0.00% Total expenditures 8,876,315 1,376,263 3,664,175 5,212,140 41.28% Revenues over(under)expenditures 0 (1,376,263) (1,598,351) (12,022,632) Beginning fund balance 67,402 67,402 Ending fund balance 67,402 (1,530,949) 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\2021\2021 08 31 CITY OF SPOKANE VALLEY,WA Budget Year 2021 Budget to Actual Comparison of Revenues and Expenditures Elapsed= 66.67% For the Eight-Month Period Ended August 31,2021 2021 Actual Actual through Budget %of Budget August August 31 Remaining Budget CAPITAL PROJECTS FUNDS-continued #309-PARKS CAPITAL PROJECTS FUND Revenues Grant Proceeds 525,260 0 98,306 (426,954) 18.72% Transfers in-#001 187,103 13,333 106,667 (80,436) 57.01% Transfers in-#312 718,008 0 2,033 (715,975) 0.28% Investment Interest 0 0 20 20 0.00% Total revenues 1,430,371 13,333 207,026 (1,223,345) 14.47% Expenditures 268 Appleway Trail-Evergreen to Sullivan 0 0 2,033 (2,033) 0.00% 304 CenterPlace West Lawn Phase 2 14,876 355 19,438 (4,562) 130.66% 305 CenterPlace Roof Repair 12,227 289 15,005 (2,778) 122.72% 314 Balfour Park Frontage Improvements 565,150 196,324 217,509 347,641 38.49% 315 Brown's Park 2020 Improvements 704,731 2,197 681,624 23,107 96.72% 316 Balfour Park Improvements-Phase 1 0 2,270 8,318 (8,318) 0.00% 328 Sullivan Park Waterline 152,858 577 577 152,281 0.38% Install stage fill speakers Great Room 6,346 0 0 6,346 0.00% Repair failed pixels Great Room 6,505 0 0 6,505 0.00% Reprogram Great Room NV system 12,499 0 0 12,499 0.00% Repair/replace siding at Mirabeau restroom 30,000 0 0 30,000 0.00% Total expenditures 1,505,192 202,012 944,504 560,688 62.75% Revenues over(under)expenditures (74,821) (188,679) (737,478) (1,784,033) Beginning fund balance 75,577 75,577 Ending fund balance 756 (661,901) #310-CIVIC FACILITIES CAPITAL PROJECTS FUND Revenues Investment Interest 3,100 45 437 (2,663) 14.09% Total revenues 3,100 45 437 (2,663) 14.09% Expenditures Transfers out-#312 0 0 0 0 0.00% Total expenditures 0 0 0 0 0.00% Revenues over(under)expenditures 3,100 45 437 (2,663) Beginning fund balance 842,964 842,964 Ending fund balance 846,064 843,401 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\2021\2021 08 31 CITY OF SPOKANE VALLEY,WA Budget Year 2021 Budget to Actual Comparison of Revenues and Expenditures Elapsed= 66.67% For the Eight-Month Period Ended August 31,2021 2021 Actual Actual through Budget %of Budget August August 31 Remaining Budget CAPITAL PROJECTS FUNDS-continued #311 -PAVEMENT PRESERVATION FUND Revenues Transfers in-#001 991,843 82,654 661,229 (330,614) 66.67% Transfers in-#106 1,500,000 0 0 (1,500,000) 0.00% Transfers in-#301 827,278 0 0 (827,278) 0.00% Transfers in-#302 827,279 0 0 (827,279) 0.00% Grant Proceeds 0 0 0 0 0.00% Investment Interest 0 264 2,567 2,567 0.00% Total revenues 4,146,400 82,918 663,796 (3,482,604) 16.01% Expenditures Pre-Project GeoTech Services 50,000 0 0 50,000 0.00% Pavement Preservation 4,676,350 0 0 4,676,350 0.00% 285 Indiana Ave Pres-Evergreen to Sullivan 0 0 8,129 (8,129) 0.00% 286 Broadway Preservation: Havana to Fancher 0 0 281 (281) 0.00% 292 Mullen Preservation: Broadway-Mission 0 487,553 524,793 (524,793) 0.00% 309 Local Access Streets: Barker Homes 0 59 (1,871) 1,871 0.00% 314 Balfour Park Frontage Improvements 0 1,234 12,687 (12,687) 0.00% 320 Sullivan Preservation:Sprague-8th 0 0 130 (130) 0.00% 323 Evergreen Road Preservation Project 0 566,843 1,395,916 (1,395,916) 0.00% 325 2021 Local Access Streets:South Park Rd 0 19,299 75,749 (75,749) 0.00% Total expenditures 4,726,350 1,074,988 2,015,813 2,710,537 42.65% Revenues over(under)expenditures (579,950) (992,070) (1,352,018) (6,193,141) Beginning fund balance 5,792,145 5,792,145 Ending fund balance 5,212,195 4,440,128 #312-CAPITAL RESERVE FUND Revenues Transfers in-#001 11,126,343 0 0 (11,126,343) 0.00% Transfers in-#310 0 0 0 0 0.00% Investment Interest 100,000 365 4,088 (95,912) 4.09% Proceeds from Sale of Land 0 0 109,403 109,403 0.00% Total revenues 11,226,343 365 113,491 (11,112,852) 1.01% Expenditures Transfers out-#303 0 0 496,029 (496,029) 0.00% Transfers out-#309 718,008 0 2,033 715,975 0.28% Transfers out-#314 725,774 0 55 725,719 0.01% Land Acquisition 2,659,600 20,000 1,603,327 1,056,273 60.28% Total expenditures 4,103,382 20,000 2,101,444 2,001,938 51.21% Revenues over(under)expenditures 7,122,961 (19,635) (1,987,953) (13,114,790) Beginning fund balance 8,503,764 8,503,764 Ending fund balance 15,626,725 6,515,811 Page 15 P:\Finance\Finance Activity Reports\Council Monthly Reports\2021\2021 08 31 CITY OF SPOKANE VALLEY,WA Budget Year 2021 Budget to Actual Comparison of Revenues and Expenditures Elapsed= 66.67% For the Eight-Month Period Ended August 31,2021 2021 Actual Actual through Budget %of Budget August August 31 Remaining Budget CAPITAL PROJECTS FUNDS-continued #314-RAILROAD GRADE SEPARATION PROJECTS FUND Revenues Grant Proceeds 11,508,819 0 131,835 (11,376,984) 1.15% Investment Interest 0 34 427 427 0.00% Leasehold Excise Tax 0 0 0 0 0.00% Transfers in-#302 1,127,387 0 208,522 (918,865) 18.50% Transfers in-#312 725,774 0 55 (725,719) 0.01% Miscellaneous Revenues 0 1,329 11,942 11,942 0.00% Total revenues 13,361,980 1,363 352,781 (13,009,199) 2.64% Expenditures 143 Barker Rd/BNSF Grade Separation 9,396,870 160,693 86,151 9,310,719 0.92% 223 Pines Rd Underpass 4,149,450 24,202 284,183 3,865,267 6.85% 311 Sullivan Rd./SR 290 Interchange Project 250,000 29,785 137,838 112,162 55.14% Total expenditures 13,796,320 214,680 508,172 13,288,148 3.68% Revenues over(under)expenditures (434,340) (213,317) (155,391) (26,297,348) Beginning fund balance 793,526 793,526 Ending fund balance 359,186 638,135 #315-TRANSPORTATION IMPACT FEES Revenues Transportation Impact Fees 0 26,446 134,740 134,740 0.00% Investment Interest 0 6 47 47 0.00% Total revenues 0 26,452 134,787 134,787 0.00% Expenditures Transfers out 0 0 0 0 0.00% Total expenditures 0 0 0 0 0.00% Revenues over(under)expenditures 0 26,452 134,787 134,787 Beginning fund balance 0 0 Ending fund balance 0 134,787 Page 16 P:\Finance\Finance Activity Reports\Council Monthly Reports\2021\2021 08 31 CITY OF SPOKANE VALLEY,WA Budget Year 2021 Budget to Actual Comparison of Revenues and Expenditures Elapsed= 66.67% For the Eight-Month Period Ended August 31,2021 2021 Actual Actual through Budget %of Budget August August 31 Remaining Budget ENTERPRISE FUNDS #402-STORMWATER FUND RECURRING ACTIVITY Revenues Stormwater Management Fees 1,900,000 10,712 1,216,673 (683,327) 64.04% Investment Interest 40,000 152 1,352 (38,648) 3.38% Miscellaneous Revenues 0 0 0 0 0.00% Total Recurring Revenues 1,940,000 10,864 1,218,025 (721,975) 62.78% Expenditures Wages/Benefits/Payroll Taxes 552,694 26,382 211,993 340,701 38.36% Supplies 14,750 3,100 10,336 4,414 70.08% Services&Charges 1,320,643 200,312 612,114 708,529 46.35% Intergovernmental Payments 45,000 0 0 45,000 0.00% Vehicle Rentals-#501 6,750 563 4,500 2,250 66.67% Total Recurring Expenditures 1,939,837 230,357 838,943 1,100,894 43.25% Recurring Revenues Over(Under) Recurring Expenditures 163 (219,493) 379,083 378,920 NONRECURRING ACTIVITY Revenues Grant Proceeds 100,000 0 95,000 (5,000) 95.00% Total Nonrecurring Revenues 100,000 0 95,000 (5,000) 95.00% Expenditures Capital-various projects 500,000 0 3,122 496,878 0.62% 292 Mullen Preservation: Broadway-Mission 0 7,940 7,940 (7,940) 0.00% 300 Pines&Mission Intersection Improvement 0 0 468 (468) 0.00% 309 Local Access Streets: Barker Homes 0 0 1,373 (1,373) 0.00% 314 Balfour Park Frontage Improvements 0 402 1,662 (1,662) 0.00% 325 2021 Local Access Streets:South Park Rd 0 252 252 (252) 0.00% Watershed Studies 100,000 4,519 13,408 86,592 13.41% Stormwater Comprehensive Plan 100,000 0 0 100,000 0.00% Total Nonrecurring Expenditures 700,000 13,113 28,225 671,775 4.03% Nonrecurring Revenues Over(Under) Nonrecurring Expenditures (600,000) (13,113) 66,775 666,775 Excess(Deficit)of Total Revenues Over(Under)Total Expenditures (599,837) (232,606) 445,858 1,045,695 Beginning working capital 2,159,796 2,159,796 Ending working capital 1,559,959 2,605,655 Note: Work performed in the Stormwater Fund for preservation projects is for storm water improvements that were bid with the pavement preservation work. #403-AQUIFER PROTECTION AREA Revenues Spokane County 460,000 0 239,829 (220,171) 52.14% Grant Proceeds 2,122,045 0 55,965 (2,066,080) 2.64% Investment Interest 15,000 90 1,030 (13,970) 6.87% Total revenues 2,597,045 90 296,824 (2,300,221) 11.43% Expenditures Capital-various projects 2,378,109 448,613 731,003 1,647,106 30.74% Total expenditures 2,378,109 448,613 731,003 1,647,106 30.74% Revenues over(under)expenditures 218,936 (448,523) (434,180) (3,947,327) Beginning working capital 2,120,365 2,120,365 Ending working capital 2,339,301 1,686,185 Page 17 P:\Finance\Finance Activity Reports\Council Monthly Reports\2021\2021 08 31 CITY OF SPOKANE VALLEY,WA Budget Year 2021 Budget to Actual Comparison of Revenues and Expenditures Elapsed= 66.67% For the Eight-Month Period Ended August 31,2021 2021 Actual Actual through Budget %of Budget August August 31 Remaining Budget INTERNAL SERVICE FUNDS #501 -ER&R FUND Revenues Interfund vehicle lease-#001 31,300 2,608 20,867 (10,433) 66.67% Interfund vehicle lease-#101 10,250 854 6,833 (3,417) 66.67% Interfund vehicle lease-#101 (plow replace) 60,500 5,042 40,333 (20,167) 66.67% Interfund vehicle lease-#402 6,750 563 4,500 (2,250) 66.67% Transfers in-#001 (CenterPlace kitchen reserve) 36,600 3,050 24,400 (12,200) 66.67% Investment Interest 10,000 78 716 (9,284) 7.16% Total revenues 155,400 12,195 97,649 (57,751) 62.84% Expenditures Wages/Benefits/Payroll Taxes 0 2,631 15,115 (15,115) 0.00% Small tools&minor equipment 10,000 2,259 2,559 7,441 25.59% Equipment repair&maintenance 0 41 41 (41) 0.00% Vehicle purchase 130,000 0 0 130,000 0.00% Total expenditures 140,000 4,931 17,714 122,286 12.65% Revenues over(under)expenditures 15,400 7,264 79,935 (180,037) Beginning working capital 1,387,962 1,387,962 Ending working capital 1,403,362 1,467,896 #502-RISK MANAGEMENT FUND Revenues Investment Interest 0 13 13 13 0.00% Transfers in-#001 425,000 35,417 283,333 (141,667) 66.67% Total revenues 425,000 35,430 283,347 (141,653) 66.67% Expenditures Auto&Property Insurance 425,000 0 365,384 59,616 85.97% Unemployment Claims 0 0 7,398 (7,398) 0.00% Total expenditures 425,000 0 372,782 52,218 87.71% Revenues over(under)expenditures 0 35,430 (89,435) (193,872) Beginning working capital 340,484 340,484 Ending working capital 340,484 251,049 Page 18 P:\Finance\Finance Activity Reports\Council Monthly Reports\2021\2021 08 31 CITY OF SPOKANE VALLEY,WA Budget Year 2021 Budget to Actual Comparison of Revenues and Expenditures Elapsed= 66.67% For the Eight-Month Period Ended August 31,2021 2021 Actual Actual through Budget %of Budget August August 31 Remaining Budget FIDUCIARY FUNDS #632-PASSTHROUGH FEES&TAXES Revenues Passthrough Fees&Taxes 0 44,209 254,765 254,765 0.00% Total revenues 0 44,209 254,765 254,765 0.00% Expenditures Passthrough Fees&Taxes 0 43,249 253,378 (253,378) 0.00% Total expenditures 0 43,249 253,378 (253,378) 0.00% Revenues over(under)expenditures 0 960 1,387 508,144 Beginning working capital 313 313 Ending working capital 313 1,700 SUMMARY FOR ALL FUNDS Total of Revenues for all Funds 105,088,303 5,517,474 57,117,413 Per Revenue Status Report 105,088,303 5,517,474 57,117,413 Difference - - - Total of Expenditures for all Funds 113,185,114 7,891,878 44,407,759 Per Expenditure Status Report 113,185,114 7,891,878 44,407,759 Difference - - - Total Capital expenditures(included in total expenditures) 34,839,586 3,344,497 9,484,475 Page 19 P:\Finance\Finance Activity Reports\Council Monthly Reports\2021\2021 08 31 CITY OF SPOKANE VALLEY,WA 9/16/2021 Investment Report For the Eight-Month Period Ended August 31, 2021 NW Bank Banner Total LGIP" CD#2068 CD#9161 Investments Beginning $ 81,545,181.69 $ 3,088,005.28 $ 2,003,991.03 $ 86,637,178.00 Deposits 3,515,603.94 0.00 0.00 3,515,603.94 Withdrawls (4,100,000.00) 0.00 0.00 (4,100,000.00) Interest 5,419.71 0.00 0.00 5,419.71 Ending $ 80,966,205.34 $ 3,088,005.28 $ 2,003,991.03 $ 86,058,201.65 matures: 7/23/2022 12/9/2021 rate: 0.50% 0.40% Earnings Balance Current Period Year to date Budget 001 General Fund $ 51,299,828.15 $ 3,461.21 41,342.20 $ 500,000.00 101 Street Fund 712,674.56 47.70 170.74 4,000.00 103 Trails&Paths 20,622.76 1.38 12.36 200.00 104 Tourism Facilities Hotel/Motel 2,552,747.51 170.88 1,593.09 24,000.00 105 Hotel/Motel 903,113.66 60.45 491.26 6,000.00 106 Solid Waste Fund 1,325,373.20 88.72 792.44 12,000.00 107 PEG Fund 170,011.40 11.38 101.22 0.00 108 Affordable&Supportive Housing 202,713.22 13.57 108.54 0.00 120 CenterPlace Operating Reserve 0.00 0.00 0.00 0.00 121 Service Level Stabilization Reserve 5,500,000.00 0.00 0.00 0.00 122 Winter Weather Reserve 127,329.20 8.52 71.44 1,900.00 301 Capital Projects 2,643,771.04 176.97 1,555.06 25,000.00 302 Special Capital Projects 4,941,141.69 330.75 3,059.34 25,000.00 303 Street Capital Projects Fund 0.00 0.00 216.66 0.00 309 Parks Capital Project 0.00 0.00 19.66 0.00 310 Civic Buildings Capital Projects 670,704.42 44.90 436.67 3,100.00 311 Pavement Preservation 3,947,512.70 264.24 2,567.07 0.00 312 Capital Reserve Fund 5,460,020.51 365.48 4,087.54 100,000.00 314 Railroad Grade Separation Projects 503,401.76 33.70 427.27 0.00 315 Transportation Impact Fees 94,304.99 6.31 47.09 0.00 402 Stormwater Management 2,263,990.12 151.55 1,352.18 40,000.00 403 Aquifer Protection Fund 1,350,635.67 90.41 1,029.79 15,000.00 501 Equipment Rental &Replacement 1,168,661.39 78.23 715.65 10,000.00 502 Risk Management 199,643.70 13.36 13.36 0.00 632 Passthrough Fees&Taxes 0.00 0.00 0.00 0.00 $ 86,058,201.65 $ 5,419.71 $ 60,210.63 $ 766,200.00 "Local Government Investment Pool Page 20 P:\Finance\Finance Activity Reports\Council Monthly Reports\2021\2021 08 31 CITY OF SPOKANE VALLEY,WA 9/16/2021 Sales Tax Receipts For the Eight-Month Period Ended August 31,2021 Month Difference Received 2020 2021 $ February 2,559,296.59 2,934,890.06 375,593.47 14.68% March 2,015,206.15 2,445,374.71 430,168.56 21.35% April 1,897,614.47 2,571,438.34 673,823.87 35.51% May 1,847,551.89 3,369,522.86 1,521,970.97 82.38% June 1,875,335.44 3,095,705.00 1,220,369.56 65.07% July 2,570,769.98 3,127,275.84 556,505.86 21.65% August 2,677,467.88 3,153,001.10 475,533.22 17.76% 15,443,242.40 20,697,207.91 5,253,965.51 34.02% September 2,682,700.17 October 2,540,248.50 November 2,731,249.99 December 2,602,181.93 January 2,451,245.65 28,450,868.64 20,697,207.91 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 21 P:\Finance\Finance Activity Reports\Tax Revenue\Sales Tax\2021\sales tax collections 2021 CITY OF SPOKANE VALLEY,WA \ 9/14/2021 Sales Tax Collections- For the years 2012 through 2021 2020 to 2021 Difference 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 $ ok January 1,589,887 1,671,269 1,677,887 1,732,299 1,863,225 1,992,273 2,078,412 2,240,908 2,253,852 2,615,326 361,474 16.04% February 1,009,389 1,133,347 1,170,640 1,197,323 1,316,682 1,369,740 1,536,252 1,648,657 1,776,898 2,185,876 408,978 23.02% March 1,067,733 1,148,486 1,201,991 1,235,252 1,378,300 1,389,644 1,564,282 1,549,275 1,687,355 2,317,671 630,316 37.36% April 1,277,621 1,358,834 1,448,539 1,462,096 1,640,913 1,737,933 1,926,551 1,955,470 1,627,596 3,029,090 1,401,494 86.11% May 1,174,962 1,320,449 1,400,956 1,373,710 1,566,178 1,564,119 1,762,119 1,946,112 1,651,937 2,768,743 1,116,806 67.61% June 1,290,976 1,389,802 1,462,558 1,693,461 1,641,642 1,751,936 1,871,077 2,067,987 2,291,842 2,795,920 504,078 21.99% July 1,302,706 1,424,243 1,545,052 1,718,428 1,776,653 1,935,028 2,053,961 2,232,342 2,368,495 2,804,930 436,435 18.43% Collected to date 8,713,274 9,446,430 9,907,623 10,412,569 11,183,593 11,740,673 12,792,654 13,640,751 13,657,975 18,517,556 4,859,581 35.58% August 1,299,678 1,465,563 1,575,371 1,684,700 1,746,371 1,877,899 1,980,940 2,121,051 2,393,597 0 September 1,383,123 1,466,148 1,552,736 1,563,950 1,816,923 1,946,689 2,019,198 2,223,576 2,258,489 0 October 1,358,533 1,439,321 1,594,503 1,618,821 1,822,998 1,898,067 2,005,836 2,134,985 2,431,920 0 November 1,349,580 1,362,021 1,426,254 1,487,624 1,652,181 1,768,817 1,925,817 2,064,504 2,317,685 0 December 1,323,189 1,408,134 1,383,596 1,441,904 1,664,983 1,856,989 1,918,411 2,019,895 2,178,815 0 Total Collections 15,427,377 16,587,617 17,440,083 18,209,568 19,887,049 21,089,134 22,642,856 24,204,762 25,238,481 18,517,556 Budget Estimate 14,210,000 15,250,000 16,990,000 17,628,400 18,480,500 19,852,100 20,881,900 22,917,000 21,784,000 25,200,000 Actual over(under)budg 1,217,377 1,337,617 450,083 581,168 1,406,549 1,237,034 1,760,956 1,287,762 3,454,481 (6,682,444) Total actual collections as a%of total budget 108.57% 108.77% 102.65% 103.30% 107.61% 106.23% 108.43% 105.62% 115.86% n/a %change in annual total collected 3.89% 7.52% 5.14% 4.41% 9.21% 6.04% 7.37% 6.90% 4.27% n/a %of budget collected through July 61.32% 61.94% 58.31% 59.07% 60.52% 59.14% 61.26% 59.52% 62.70% 73.48% %of actual total collected through July 56.48% 56.95% 56.81% 57.18% 56.24% 55.67% 56.50% 56.36% 54.12% n/a Chart Reflecting History of Collections through the Month of July July 20,000,000 •July 18,000,000 I ■June 16,000,000 •May 14,000,000 jivi _ ■April 12,000,000 ■March 10,000,000 8,000,000 ■February 6,000,000 ® ■January 4,000,000 _ 2,000,000 . ll 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Page 22 P:\Finance\Finance Activity Reports\Tax Revenue\Lodging Tax\2021\105 hotel motel tax 2021 CITY OF SPOKANE VALLEY,WA 9/14/2021 Hotel/Motel Tax Receipts through- my Actual for the years 2012 through 202 pri 1 tMll'00 !`d 2020 to 2021 Difference 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 $ % January 21,442 24,185 25,425 27,092 31,887 27,210 28,752 31,865 36,203 26,006 (10,197) (28.17%) February 21,549 25,975 26,014 27,111 27,773 26,795 28,878 32,821 31,035 31,041 6 0.02% March 25,655 27,739 29,384 32,998 34,330 31,601 31,906 40,076 37,395 30,536 (6,859) (18.34%) April 52,130 40,979 48,246 50,455 52,551 52,242 57,664 59,117 24,959 44,476 19,517 78.20% May 37,478 40,560 41,123 44,283 50,230 50,112 51,777 53,596 16,906 49,002 32,096 189.85% June 43,971 47,850 52,618 56,975 55,060 60,637 62,048 73,721 28,910 66,262 37,352 129.20% July 52,819 56,157 61,514 61,809 65,007 69,337 71,865 84,628 41,836 94,495 52,659 125.87% Total Collections 255,044 263,446 284,324 300,723 316,838 317,934 332,890 375,824 217,244 341,818 124,574 57.34% August 57,229 63,816 70,384 72,697 73,700 76,972 79,368 91,637 49,772 0 September 64,299 70,794 76,100 74,051 70,305 80,173 79,661 97,531 59,116 0 October 43,699 43,836 45,604 49,880 55,660 56,631 61,826 77,932 50,844 0 November 39,301 42,542 39,600 42,376 46,393 47,090 52,868 59,252 39,694 0 December 30,432 34,238 33,256 41,510 33,478 37,180 40,363 41,675 26,573 0 Total Collections 490,004 518,672 549,267 581,237 596,374 615,980 646,976 743,851 443,243 341,818 Budget Estimate 430,000 490,000 530,000 550,000 580,000 580,000 580,000 600,000 346,000 346,000 Actual over(under)budg 60,004 28,672 19,267 31,237 16,374 35,980 66,976 143,851 97,243 (4,182) Total actual collections as a%of total budget 113.95% 105.85% 103.64% 105.68% 102.82% 106.20% 111.55% 123.98% 128.10% n/a %change in annual total collected 7.08% 5.85% 5.90% 5.82% 2.60% 3.29% 5.03% 14.97% (40.41%) n/a %of budget collected through July 59.31% 53.76% 53.65% 54.68% 54.63% 54.82% 57.39% 62.64% 62.79% 98.79% %of actual total collected through July 52.05% 50.79% 51.76% 51.74% 53.13% 51.61% 51.45% 50.52% 49.01% n/a Chart Reflecting History of Collections through the Month of July July 400,000 350,000 300,000 •July 250,000 •June •May 200,000 ■April 100,000 •March 100,000 •February 50,000 ■January 0 _ 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Page 23 P:\Finance\Finance Activity Reports\Tax Revenue\REET\2021\301 and 302 REET for 2021 CITY OF SPOKANE VALLEY,WA 9/14/2021 1st and 2nd 1/4% REET Collections through July Actual for the years 2012 through 2021 2020 to 2021 Difference 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 $ % January 46,359 56,898 61,192 96,141 104,446 153,661 239,437 120,809 212,512 277,311 64,799 30.49% February 56,115 155,226 67,049 103,508 83,583 124,514 146,892 199,209 242,927 283,644 40,717 16.76% March 71,730 72,172 81,724 165,868 220,637 282,724 310,562 193,913 203,774 497,974 294,200 144.38% April 86,537 90,377 105,448 236,521 205,654 169,060 218,842 347,528 197,928 470,817 272,889 137.87% May 111,627 116,165 198,870 165,748 192,806 202,734 646,397 263,171 258,784 380,347 121,563 46.97% June 124,976 139,112 106,676 347,421 284,897 248,768 277,424 465,044 329,801 408,246 78,445 23.79% July 101,049 128,921 208,199 217,375 248,899 449,654 302,941 327,636 234,040 666,645 432,605 184.84% Collected to date 598,392 758,871 829,157 1,332,582 1,340,924 1,631,115 2,142,495 1,917,310 1,679,766 2,984,984 1,305,218 77.70% August 106,517 117,150 172,536 202,525 231,200 472,420 261,626 300,312 365,838 0 September 63,517 174,070 152,323 179,849 178,046 187,348 259,492 335,824 381,224 0 October 238,095 117,806 123,505 128,833 253,038 207,895 584,792 225,216 381,163 0 November 104,886 78,324 172,227 129,870 186,434 229,800 263,115 319,161 370,449 0 December 74,300 75,429 117,682 157,919 164,180 278,995 288,912 235,726 479,586 0 Total distributed by Spokane County 1,185,707 1,321,650 1,567,429 2,131,578 2,353,822 3,007,573 3,800,432 3,333,549 3,658,026 2,984,984 Budget estimate 875,000 975,000 1,100,000 1,400,000 2,000,000 2,000,000 3,000,000 2,800,000 2,000,000 2,000,000 Actual over(under)budget 310,707 346,650 467,429 731,578 353,822 1,007,573 800,432 533,549 1,658,026 984,984 Total actual collections as a%of total budget 135.51% 135.55% 142.49% 152.26% 117.69% 150.38% 126.68% 119.06% 182.90% n/a %change in annual total collected 23.22% 11.47% 18.60% 35.99% 10.43% 27.77% 26.36% (12.28%) 9.73% n/a %of budget collected through July 68.39% 77.83% 75.38% 95.18% 67.05% 81.56% 71.42% 68.48% 83.99% 149.25% %of actual total collected through July 50.47% 57.42% 52.90% 62.52% 56.97% 54.23% 56.38% 57.52% 45.92% n/a Chart Reflecting History of Collections through the Month of July July 3,500,000 July ■June 3,000,000 ■May 2,500,000 ■April ■March _m__•__i_i_i_t_i_l_411Ai 2,000,000 ■February 1,500,000 ■January 1,000,000 500,000 0 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Page 24 P:\Finance\Finance Activity Reports\Debt Capacity\2021\debt capacity 2021 CITY OF SPOKANE VALLEY,WA 3/22/2021 Debt Capacity 2020 Assessed Value for 2021 Property Taxes 11,553,065,482 Maximum Outstanding Remaining Debt as of Debt ok Capacity 12/31/2020 Capacity Utilized Voted(UTGO) 1.00%of assessed value 115,530,655 0 115,530,655 0.00% Nonvoted(LTGO) 1.50%of assessed value 173,295,982 11,120,000 162,175,982 6.42% Voted park 2.50%of assessed value 288,826,637 0 288,826,637 0.00% Voted utility 2.50%of assessed value 288,826,637 0 288,826,637 0.00% 866,479,911 11,120,000 855,359,911 1.28% 2014 LTGO Bonds Road& LTGO Bonds Period Street 2016 LTGO Grand Ending CenterPlace Improvements Total Bonds Total 12/1/2014 225,000 135,000 360,00 0 360,000 Bonds 12/1/2015 175,000 125,000 300,00 0 300,000 Repaid 12/1/2016 185,000 130,000 315,000 75,000 390,000 12/1/2017 190,000 130,000 320,000 150,000 470,000 12/1/2018 230,000 135,000 365,000 155,000 520,000 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 1,550,000 935,000 2,485,000 705,000 3,190,000 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 0 465,000 195,000 660,000 12/1/2026 505,000 0 505,000 900,000 705,000 12/1/2027 395,000 0 395,000 "05,000 600,000 12/1/2028 300,000 0 300,000 15,000 515,000 12/1/2029 245,000 0 245,000 2'0,000 465,000 12/1/2030 225,000 0 225,000 2. ,000 450,000 Bonds 12/1/2031 180,000 0 180,000 23.,000 415,000 Remaining 12/1/2032 130,000 0 130,000 246,000 370,000 12/1/2033 165,000 0 165,000 250,000 415,000 12/1/2034 0 0 0 260,100 260,000 12/1/2035 0 0 0 270,600 270,000 12/1/2036 0 0 0 280,010 280,000 12/1/2037 0 0 0 290,060 290,000 12/1/2038 0 0 0 305,00' 305,000 12/1/2039 0 0 0 315,001 315,000 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 4,100,000 450,000 4,550,000 6,570,000 11,120,000 5,650,000 1,385,000 7,035,000 7,275,000 14,310,000 Page 25 P:\Finance\Finance Activity Reports\Tax Revenue\MVFT\2021\motor vehicle fuel tax collections 2021 CITY OF SPOKANE VALLEY,WA 9/14/2021 Motor Fuel(Gas)Tax Collections- ,j For the years 2012 through 2021 I Vjj 2020 to 2021 Difference 2012 2013 2014 I 2015 2016 2017 2018 2019 2020 2021 $ % January 159,607 146,145 152,906 152,598 163,918 150,654 162,359 148,530 152,686 143,576 (9,110) (5.97%) February 135,208 145,998 148,118 145,455 163,037 164,807 175,936 181,823 170,461 150,882 (19,579) (11.49%) March 144,297 135,695 131,247 140,999 145,537 138,205 139,826 131,009 146,280 117,784 (28,496) (19.48%) April 153,546 156,529 156,269 157,994 167,304 168,000 168,796 144,080 90,589 141,080 50,491 55.74% May 144,670 151,595 156,850 156,259 171,829 174,211 193,986 185,669 130,168 175,706 45,538 34.98% June 159,827 167,479 161,965 164,872 157,737 174,838 144,308 175,985 128,359 156,670 28,311 22.06% July 160,565 155,348 157,805 168,205 177,427 177,019 194,267 169,733 138,932 163,103 24,171 17.40% Collected to date 1,057,720 1,058,789 1,065,160 1,086,382 1,146,789 1,147,734 1,179,478 1,136,829 957,475 1,048,801 91,326 9.54% August 164,050 173,983 172,308 186,277 177,567 195,780 205,438 195,107 136,633 0 September 171,651 195,397 173,299 174,505 194,640 184,342 180,874 180,605 195,550 0 October 153,022 133,441 160,539 161,520 166,369 163,780 158,062 162,187 160,272 0 November 162,324 164,303 165,871 181,771 176,178 194,814 199,282 196,240 175,980 0 December 138,223 142,140 141,298 153,338 152,787 154,298 148,960 155,728 119,282 0 Total Collections 1,846,990 1,868,053 1,878,475 1,943,793 2,014,330 2,040,748 2,072,094 2,026,696 1,745,192 1,048,801 Budget Estimate 1,905,800 1,868,900 1,866,400 1,867,700 2,013,400 2,048,900 2,061,100 2,039,500 1,715,000 1,808,700 Actual over(under)budg (58,810) (847) 12,075 76,093 930 (8,152) 10,994 (12,804) 30,192 (759,899) Total actual collections as a%of total budget 96.91% 99.95% 100.65% 104.07% 100.05% 99.60% 100.53% 99.37% 101.76% n/a %change in annual total collected (0.58%) 1.14% 0.56% 3.48% 3.63% 1.31% 1.54% (2.19%) (13.89%) n/a %of budget collected through July 55.50% 56.65% 57.07% 58.17% 56.96% 56.02% 57.23% 55.74% 55.83% 57.99% %of actual total collected through July 57.27% 56.68% 56.70% 55.89% 56.93% 56.24% 56.92% 56.09% 54.86% n/a Chart Reflecting History of Collections through the Month of July July July 1,400,000 •June 1,200,000 •May 1,000,000 - - - ■April 8 !March 00,000 •February 4600,000 ■January 200,000 200,000 0 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Page 26 P:\Finance\Finance Activity Reports\Tax Revenue\Telephone Tax\2021\telephone utility tax collections 2021 CITY OF SPOKANE VALLEY,WA 9/22/2021 Telephone Utility Tax Collections- For the years 2012 through 2021Mil 2020 to 2021 Difference 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 $ % January 193,818 217,478 210,777 177,948 182,167 162,734 130,196 136,615 123,292 7,399 (115,893) (94.00%) February 261,074 216,552 205,953 212,845 173,971 163,300 164,060 132,538 121,596 155,911 34,315 28.22% March 234,113 223,884 208,206 174,738 177,209 162,536 158,416 138,727 121,938 100,566 (21,372) (17.53%) April 229,565 214,618 206,038 214,431 171,770 157,285 146,519 126,455 120,016 83,108 (36,908) (30.75%) May 227,469 129,270 210,010 187,856 174,512 161,506 149,434 135,704 118,018 94,864 (23,154) (19.62%) June 234,542 293,668 210,289 187,412 170,450 156,023 150,780 129,602 117,905 85,949 (31,956) (27.10%) July 226,118 213,078 205,651 190,984 174,405 157,502 147,281 130,723 120,922 86,834 (34,088) (28.19%) Collected to date 1,606,699 1,508,548 1,456,924 1,346,214 1,224,484 1,120,886 1,046,686 930,364 843,687 614,631 (229,056) (27.15%) August 228,789 211,929 205,645 185,172 171,909 150,644 148,158 127,303 112,351 0 September 227,042 210,602 199,193 183,351 170,476 155,977 141,290 128,018 91,866 0 October 225,735 205,559 183,767 183,739 166,784 153,075 142,925 127,214 90,272 0 November 225,319 212,947 213,454 175,235 166,823 151,208 139,209 125,027 88,212 0 December 221,883 213,097 202,077 183,472 168,832 161,115 140,102 126,226 92,242 0 Total Collections 2,735,467 2,562,682 2,461,060 2,257,183 2,069,308 1,892,905 1,758,370 1,564,152 1,318,630 614,631 Budget Estimate 3,000,000 2,900,000 2,750,000 2,565,100 2,340,000 2,000,000 1,900,000 1,600,000 1,521,000 1,000,000 Actual over(under)budg (264,533) (337,318) (288,940) (307,917) (270,692) (107,095) (141,630) (35,848) (202,370) (385,369) Total actual collections as a%of total budget 91.18% 88.37% 89.49% 88.00% 88.43% 94.65% 92.55% 97.76% 86.69% n/a %change in annual total collected (8.24%) (6.32%) (3.97%) (8.28%) (8.32%) (8.52%) (7.11%) (11.05%) (15.70%) n/a %of budget collected through July 53.56% 52.02% 52.98% 52.48% 52.33% 56.04% 55.09% 58.15% 55.47% 61.46% %of actual total collected through July 58.74% 58.87% 59.20% 59.64% 59.17% 59.22% 59.53% 59.48% 63.98% n/a Chart Reflecting History of Collections through the Month of July July July 1,800,000 June 1,600,000 - May 1,400,000 ■April 1,200,000 March 1,000,000 ■February 800,000 600,000 ■January 400,000 11.11 200,000 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Page 27 Dave Ellis Ozzie Ifnezovch Chief of Police Sheriff (4Li f c Spokane Valley Police Department Accredited Since 2011 {f• 4`�ff f' i Services provided in partnership with y ,,,i i, a 3 . the Spokane County Sheriff's Office and the Community, Dedicated to Your Safety. TO: Mark Calhoun, City Manager FROM: Dave Ellis, Chief of Police DATE: September 23, 2021 RE: Monthly Report August 2021 ADMINISTRATIVE: Chief Ellis along with others from the Spokane Valley PD attended numerous National Night Out parties in early August. This is always a great opportunity for our local law enforcement to get out into the community for positive interactions with our citizens. The Joint Public Safety Leadership meeting was held in early August,which Chief Ellis attended along with others from the Sheriff's Office. Chief Ellis attended quarterly in-service training in mid-August. In October 2020, the U.S. Department of Justice COPS Office, U.S. Department of Homeland Security, International Association of Chiefs of Police, National Sheriffs' Association, National District Attorneys Association, Fraternal Order of Police, NAPO, NOBLE, NAWLEE, PERF and nearly every other major national law enforcement group partnered with Atlanta-based MovementForward, Inc.'s One Congregation One Precinct (OneCOP) initiative to co-organize the first National Faith& Blue Weekend. In its inaugural year, the effort was a huge success, becoming one of the largest and most collaborative police-community outreach projects in American history. The Washington Association of Sheriffs and Police Chiefs (WASPC)is partnering with National Faith & Blue Weekend 2021, scheduled for Friday, October 8, through Monday, October 11. A virtual meeting was held in mid-August with WASPC members to discuss how every agency in the state can take full advantage of this powerful and innovative community engagement resource. Over the last few years, law enforcement professionals across the country have been forced to address unprecedented challenges of civil unrest. Along with WASPC, other state police chiefs and sheriffs throughout the country are formally partnering in this effort to create an environment of unity and reconciliation in communities of all kinds. The objective is for law enforcement professionals to collaborate with local houses of worship to strengthen positive connections that will enable us to break Page 1 down divides,decrease biases,increase familiarity, and spur ongoing collaboration. The activities will include virtual and in-person options for forums and discussions, service projects, community walks, picnics, athletic contests, crime/safety briefings and other positive events geared toward fostering an environment of healing and reconciliation. Chief Ellis attended the Memorial Street Sign Dedication at the 9100 block of North Division, in remembrance of Patrolman Ivan Belka who died on August 18, 1951 at the age of 38. He had gone from Colville, where he was stationed, to Spokane to deal with radio issues. As he was driving southbound, a northbound drunk driver failed to yield causing a collision. Patrolman Belka died from injuries sustained. At the time of his death, Patrolman Belka had served 8%2 years with the WA State Patrol. The monthly meeting of the Spokane Regional Emergency Communications Board was held in mid- August,and attended by Chief Ellis along with others in law enforcement and fire. The Joint Terrorism Task Force also held their monthly meeting during this timeframe,which Chief Ellis attended. SHERIFF'S COMMUNITY ORIENTED POLICING EFFORT (SCOPE): In the month of August, S.C.O.P.E. participated in: • S.C.O.P.E. Basic Training(two new • Radar Speed trailers being located volunteers) throughout Spokane Valley on a regular • National Night Out parties on Aug.3 basis by our volunteers • National Night Out at University High • Valleyfest Parade and Mirabeau Park School on Aug. 7 (Resources and Outdoor Meeting Movie) • S.C.O.P.E. volunteers patrolling • Latent Print Training for volunteers— neighborhoods and businesses provided by Sheriff's Forensics • S.C.O.P.E. Abandoned Vehicle Team out • Spokane Interstate Fair Meeting at least two days a week following up on • Millwood Daze - S.C.O.P.E. information citizen requests booth August 2021 Volunteers Hours per Station *Includes estimated volunteer service hours that are provided in the City of Spokane Valley.These two locations cover both Spokane Valley and the unincorporated portion of the county. Location #Volunteers Admin Hours L.E. Hours Total Hours Central Valley 4 42.5 7 49.5 East Valley* 21 118 315.5 433.5 Edgecliff 8 77.5 16 93:5 Trentwood 3 68.5 39,5 108 University 14 248.5 82.5 331 West Valley* 17 365 73 438 TOTALS 67 920 533.5 1453.5 Volunteer Value ($31.72 per hour) $46,105.02 for August 2021 The SCOPE Latent Fingerprint Team was given 50 cases for the month of August for latent prints;27 of those cases were for incidents in Spokane Valley. Of the 27 cases in Spokane Valley, 7 vehicles were processed and printed where prints were found on 6 of those vehicles. The Latent Fingerprint Page 2 Team had to close the sallyport for a portion of time due to the high temps and poor air quality due to smoke; they are currently making appointments on Mondays, Wednesdays, and Fridays. SCOPE DISABLED PARKING ACTIVITY REPORT City of Spokane Valley # of #of Hrs. #of Disabled # of # of Non- Vol. Infractions Warnings Disabled Issued Issued Infractions Issued January 0 0 0 0 0 February 0 0 0 0 0 March 0 0 0 0 0 April 4 7.5 0 20 0 May 2 5.2 0 11 0 June 2 8 0 7 0 July 2 5 2 2 0 August 0 0 0 0 0 YTD Total 10 25.7 2 40 0 Spokane County # of # of Hrs. #of Disabled #of #of Non- Vol. Infractions Warnings Disabled Issued Issued Infractions Issued January 0 0 0 0 0 February 0 0 0 0 0 March 3 6.5 0 9 0 April, 0 0 _ 0 0 0 May 0 0 0 _ 0 0 June 0 0 0 0 0 July 2 5 2 2 0 August 2 11 3 2 0 YTD Total 5 11.5 2 11 0 S.C.O.P.E. Incident Response Team (SIRT) volunteers contributed 56 on-scene hours (including travel time) in August; 18 of those hours in August were for incidents in Spokane Valley, responding to crime scenes, motor vehicle accidents and providing traffic control. There was one special event in August,which was in the county.Total volunteer hours contributed by SIRT,including training,stand- by, response and special events is 895 for August; total for 2021 is 7,392. Abandoned Vehicles June 2021 July 2021 August 2021 Tagged for Impounding 47 42 54 Cited/Towed 0 0 2 Hulks Processed 7 15 _ 7 Total Vehicles Processed 136 125 129 Yearly Total of Vehicles Processed 840 965 1094 Page 3 OPERATIONS: Suspect Arrested for Assault of 19-Month-Old Child-Spokane Valley Major Crimes Detectives, investigating a seriously-injured 19-month-old child, arrested a 19-year-old male suspect for Assault lst Degree. The young victim was hospitalized in critical condition and not expected to survive. In early August, at approximately 5:30 p.m., Spokane Valley Deputies responded to a residence near the intersection of2nd and Custer in Spokane Valley. They were requested by Spokane Valley Fire Firefighters,who responded to the location for a medical call of a one-year-old who wasn't breathing. Deputies contacted SVFD personnel at the scene,who explained that the very young victim was not breathing and had a low heart rate when they arrived. They continued to provide life-saving medical aid, and the victim was transported to a hospital for emergency treatment for suspicious injuries that couldn't be explained. Deputies learned the victim was in the care of a 19-year-old male, the boyfriend of the victim's mother, while she worked. Major Crimes Detectives were called to the scene to continue the investigation due to the life-threatening and unexplainable injuries to the victim. Major Crimes Detective Jason Hunt responded to the residence and learned the victim could not breathe on her own. The male suspect was the victim's sole care provider at the time while his girlfriend, and mother of the victim, worked. The suspect told Detective Hunt he had fed the victim when she woke up and had just finished giving her a bath when she started to have a seizure. He ended up running with the victim to a family member's home a short distance when he tripped and fell on her. He got up and continued to his destination. He called 911 while a family member began CPR. Detective Hunt continued asking questions about the victim's injuries, and the suspect said the only other event he could remember that may have caused the victim to be injured was when one of his dogs knocked her over while playing in the yard. The victim's mother stated she was at work when she was advised her daughter had stopped breathing, had no pulse, and had suffered a seizure. She immediately responded to the hospital, where detectives contacted her. She explained she is very cautious of who is around the victim. She said she left the victim in the male suspect's care when she went to work and was unaware of anyone else being present when the incident occurred. Two days later, Deputy Hunt was advised by a doctor specializing in pediatric critical care that the victim suffered from severe life-threatening injuries, which could not be reasonably explained. He said he classified the injuries as non-accidental, inflicted trauma indicative of child abuse, and will "most likely"result in death. He added the victim's injuries are"highly specific"for"abusive head trauma." Detective Hunt arrested the male suspect later that afternoon and booked him into the Spokane County Jail for Assault of a Child lst Degree. Detectives later dismissed the assault charge and instead charged him with Murder 2nd Degree. The suspect remains in custody at the Spokane County Jail with his bond set at$1,000,000. The 19-month-old victim succumbed to her injuries at the hospital on August 7, 2021. Spokane Valley Man Assaulted and Slashed by Two Suspects - Spokane Valley Major Crimes Detectives are investigating the assault of an adult male victim from mid-August. The victim's injuries do not appear to be life-threatening. In mid-August, at approximately 1:30 a.m., Spokane Valley Deputies responded to an assault in front of a residence near the intersection of E. 12th Avenue and S. Mamer Road in Spokane Valley. The victim told deputies he was sitting outside near his residence when he noticed a gold or brown SW drive by; said he believed the vehicle was occupied by two white males. The vehicle pulled over a short distance away and parked behind another car. As the victim started to go back toward his residence, he suddenly noticed the two males were upon him. They began yelling obscenities, and he was attacked. During the violent attack, he received slashing-type injuries to his hands, arms, and back, indicating the possible use of some type of sharp or edged weapon. The victim fought off the attackers who fled the scene in their vehicle. The victim was provided medical treatment with the assistance of Spokane Valley Fire and AMR personnel. He was transported to the hospital for additional treatment for what appeared to be non-life-threatening Page 4 injuries. Due to the seriousness of this violent crime,Major Crimes Detectives were called to the scene to continue the investigation. Spokane County Sheriff's Office Forensic Unit Technicians arrived to assist in processing the scene for evidence. At this time, based on the initial information gained at the scene, investigators do not believe there is any ongoing threat to the community stemming from this incident. Anyone with information regarding this assault is urged to call Major Crimes Detective Marc Melville at 509-477-3325, reference#10109086. Major Crimes Detectives Investigating Shooting in Spokane Valley - Spokane Valley Major Crimes Detectives were at the scene of a shooting in Spokane Valley in late August. The male victim was transported to the hospital with possible life-threatening injuries. The female suspect fled the scene and has not been located. This incident does not appear to be random, and there is no known ongoing threat to the public. In late August, at approximately 6:45 pm., Sheriff's Deputies began to respond to a reported shooting in the 4200 block of N. Best in Spokane Valley. Arriving deputies located an adult male suffering from a gunshot wound and immediately provided medical aid. Spokane Valley Fire and AMR personnel arrived and took over the victim's care. The victim was transported to the hospital with possible life-threatening injuries. The female suspect fled the scene following the shooting. Deputies secured the scene and began contacting witnesses. Major Crimes Detectives and Forensic Unit personnel responded to the scene. Initial information indicates this isn't a random incident and there is no known ongoing threat to the public. The following day, Spokane Valley Major Crimes Detectives identified the 31-year-old female suspect and obtained a warrant for her arrest, for Attempted 1st Degree Murder. She was arrested in early September and is currently held at the Spokane County Detention Center on $1,000,000 bond. Detectives located the black Volkswagen convertible and identified the second female who arrived with the suspect. From information learned during the ongoing investigation,the shooting appears to have begun as a dispute over a vehicle that quickly escalated. The female suspect and the victim have only known each other for a short amount of time, and this incident is NOT domestic violence-related. 0 C K LOCK OBSERVE CARS SHOULD KEEP GARAGE ITEMS IN AND REPORT NEVER RUN DOORS CLOSED YOUR TRUNK UNATTENDED We encourage residents who have operational surveillance cameras outside their home to go to the Sheriff's website and register their home and video cameras. Thank you. http s a/www.spokanecounty.org/10 80/Sheriff ` ° 0 _-. VIP Video Identification Program CLICK HERE UmAmManly Fain IL.Mpmtmet Page 5 SPOKANE COUNTY SHERIFF'S OFFICE c,cOUNty Regional Intelligence Group 9 IL -- 1-''. IBR Count by District Time Period: August 2021 RIG 9 - Spokane Valley Districts Unincorporated Districts IBR Offense 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 DP FF LAH ML MW RF SPA WAV OTHER TOTAL 09A Murder/NonNegligent Manslaughter 1 0 0 0 0 D 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 09B Negligent Manslaughter 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 D 0 0 0 0 0 1 100 Kidnapping/Abduction 0 0 0 3 0 1 1 0 0 0 0 0 2 0 0 0 0 0 0 0 0 0 0 0 7 11A Rape-Forcible 0 1 1 0 0 0 0 0 0 0 0 0 2 0 0 1 0 0 0 0 0 0 0 1 6 11B Sodomy-Forcible 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 11C Sex Assault With Object 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 11D Fondling-Forcible 0 0 0 2 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 5 12D Robbery 3 1 0 1 0 1 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 9 13A Aggravated Assault 2 6 2 6 1 0 2 1 2 0 0 1 1 0 0 1 D 0 0 0 1 0 0 4 30 13B Simple Assault 4 7 6 17 7 6 9 0 1 1 3 0 11 3 0 2 0 0 5 1 2 1 D 6 92 13C Intimidation 3 9 3 0 2 2 3 1 2 1 1 1 5 5 0 1 0 0 2 1 0 0 0 8 50 36A Incest 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 36B Rape-Statutory 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 2 64A Human Trafficking-Commercial Sex Acts 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 64B Human Trafficking-Involuntary Servitude 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 500 Violation of Protection Orders 12 5 2 6 3 2 1 0 2 1 3 2 1 1 0 0 0_ 0 1 1 0 0 0 6 49 Total Crimes Against Persons 25 30 14 36 13 12 17 3 7 3 9 5 24 9 0 5 0 0 8 3 3 1 0 27 254 200 Arson 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 210 Extortion/Blackmail 2 1 0 0 0 1 0 0 0 0 0 0 2 0 0 1 0 0 0 0 0 0 0 0 7 220 Burglary/Breaking&Entering 7 17 6 9 5 7 7 3 2 7 6 4 5 6 0 0 0 0 0 2 0 0 0 11 104 23A Theft-Pocket-Picking 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 23B Theft-Purse Snatching 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 23C Theft-Shoplifting 30 4 9 6 1 5 0 1 0 0 2 0 6 0 0 0 0 0 0 1 0 0 0 1 66 23D Theft From Building 9 5 5 6 4 6 2 0 1 1 0 2 2 0 0 2 0 0 0 1 0 0 0 6 52 23E Theft From Coin Operatied Machine 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 23F Theft From Motor Vehicle 18 17 15 28 12 17 8 20 10 8 13 25 14 3 0 0 0 1 2 2 0 0 0 23 236 23G Theft of Motor Vehicle Parts/Accessories 4 10 1 4 0 1 2 1 1 0 2 1 4 0 0 1 0 0 1 0 0 0 0 8 41 23H Theft-All Other 12 10 7 11 7 6 5 4 4 4 4 8 5 4 0 1 0 0 1 2 0 0 0 22 117 240 Motor Vehicle Theft 7 7 4 10 3 8 2 3 1 2 1 5 5 1 0 2 0 0 0 0 0 0 0 4 65 250 Counterfeiting/Forgery 0 1 1 1 0 0 2 0 2 0 0 0 1 0 0 0 0 0 0 2 0 0 0 4 14 26A Fraud-False Pretense/Swindling 11 8 1 4 6 14 4 0 6 2 3 2 5 1 0 1 0 0 1 3 1 0 0 6 79 2613 Fraud-Credit Card/ATM 15 5 3 6 4 5 1 6 5 4 3 7 3 1 0 1 0 0 0 0 0 0 0 5 74 26C Fraud-Impersonation 2 1 1 0 2 1 2 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 14 26D Welfare Fraud 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 D 0 0 0 0 0 0 26F Identity Theft 5 4 1 2 6 4 2 2 4 1 0 2 3 2 0 0 1 0 1 1 0 0 0 3 44 26G Hacking/Computer Invasion 4 0 0 2 0 2 2 2 0 0 1 1 0 2 0 0 0 0 0 0 1 0 0 2 19 SPOKANE COUNTY SHERIFF'S OFFICE .=�C0L ,,;,h Regional Intelligence Group 9 f IBR Count by District Time Period:August 2021 RIG a Spokane Valley Districts Unincorporated Districts IBR Offense 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 OP FF LAH ML MW RF SPA WAV OTHER TOTAL 270 Embezzlement 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 280 Stolen Property Offense (Receiving,etc.) 0 1 1 1 0 0 1 1. 1 0 0 1 0 1 0 0 0 0 0 1 0 0 0 2 11 290 Destruction/Vandalism 29 39 25 38 14 17 23 20 16 11 20 28 26 18 0 5 0 0 5 5 0 0 0 29 368 Total Crimes Against Property 155 131 81 128 64 94 63 64 55 41 55 86 81 39 0 14 1 1 11 20 2 0 0 129 1315 35A Drugs/Narcotics Violation 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 3 353 Drug Equipment Violation 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 370 Pornography/Obscene Material 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 39A Betting/Wagering D 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 398 Gambling-Operating Promoting Assisting 0 0 0 0 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 0 0 39C Gambling Equipment Violation 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 4DA Prostitution 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 40BProstiution-Assisting/Promoting 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 40C Purchasing Prostitution 0 0 0 0 0 0 , 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 510 Bribery 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 520 Weapon Law Violation 0 1 1 2 0 0 3 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 10 720 Animal Cruelty 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 Total Crimes Against Society 0 2 2 2 0 0 3 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 13 09C.Iustifiable Homicide 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 90A Bad Checks 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 9013 Curfew/Loitering 0 0 0 0 0 0 0 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 0 0 0 90C Disorderly Conduct 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 90D Driving Under influence 0 1 2 0 3 1 1 3 1 2 3 1 1 2 0 1 0 0 0 0 0 0 0 3 25 90F Farnily Offense-NonVioient 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 90G Liquor Law Violation 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 90H Peeping Tom 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 90J Trespass of Real Property 0 0 1 3 1 0 0 0 0 0 2 1 0 1 0 0 0 0 0 1 1 0 0 2 13 90Z All Other Offenses 2 5 9 3 3 8 4 2 7 1 1 3 2 0 0 1 0 0 1 0 0 0 0 13 65 Total Group B Offenses 2 6 14 6 8 10 5 6 10 3 6 5 3 3 0 2 0 0 1 1 1 0 0 19 111 NR Not Reportable 5 6 3 3 2 1 7 1 1 1 1 0 1 6 0 7 0 0 0 0 0 0 0 5 50 Total All Offenses 1187 175 114 175 87 117 l 95 74 74 48 71 96 109 57 0 29 1 1 20 25 6 1 0 181 I 1743 SPOT<ANE COUNTY SHERIFF'S OFFICE ,couNrs Regional Intelligence Group 9 r , Burglary - Spokane Valley f a. ` -=1 Time Period: August 2021 t',D RIG q 90 I I I 80 I I 1 70 if -----Y: :011A 60 1 4 50 I- +2017 I 40 1 —a-2018 1 iI --A-2019 30 I —3c 2020 20 --Mt 2021 10 1 E - I )x )ic ' I t 7 7- as a V v CU m ICU m2 ¢ 3 Ei o E E -, as }' 0 > u cu Z o tfl 2017 2018 2019 2020 2021 January 55 51 33 40 53 February 52 26_ 20 56 45 March 42 33 37 53 43 April 49 36 35 70 40 May 47 34 57 69 47 June 58 29 38 69 42 July 51 44 48 63 51 August 56 51 57 58 51 September 77 38 50 67 - October 37 48 46 68 - November 32 49 41 57 - December 34 47 40 63 - Grand Total 590 486 502 733 372 * IBR Offense: Burglary/Breaking&Entering 220 Produced:09/15/2021 SPOKANE COUNTY SHERIFF'S OFFICE :t,coUN7 . Regional Intelligence Group 9 O ` Rape - Spokane Valley 0 Time Period: August 2021 q �; r�1Ci 16 14 ' I 12 10 j +2017 8 —M-2018 6 --a#r-2019 1 Air A‘',,,, ih, / ....), 2020 4111.111P .41117 . - z0z1 CY\I I 2 i 4 . .L c n v `m a) a S' T- n , a - - - as Q no a a3 z o 2017 2018 2019 2020 2021 January 9 15 2 2 2 February 2 4 3 2 1 March 2 8 4 2 5 April 7 7 4 - 4 May 7 9 2 3 5 June 2 6 5 4 2 July 6 5 3 1 3 August 4 3 5 2 3 September 2 3 9 4 - October 7 1 4 1 - November 1 _ 7 2 3 - December 2 7 3 5 - Grand Total 51 75 46 29 25 *IBR Offense: Rape-Forcible 11A,Sodomy-Forcible 1113,Sexual Assault with Object 11C Produced:09/15/2021 SPOKANE COUNTY SHERIFF'S OFFICE .4<,,tiOuN'1. Regional Intelligence Group 9 1 ff' Assault - Spokane Valley v m Time Period: August 2021 fl rc; q 120 100 frow p 41, ' Age, Or , , 80 --o—2017 Villibilib. 60 2018 i —A—2019 ' 1 2020 CIE—2021 o -C = - m .. V `a ar Zrl- 'Cr) a +- O 7 u L.L. Q 0 v aF 2 0 vi 2017 2018 2019 2020 2021 January 96 83 71 93 71 February 94 64 61 96 50 March 77 101 74 80 65 April 89 88 68 95 67 May 93 80 87 85 65 June 94 101 79 103 51 July 94 113 104 88 74 August 74 83 95 99 64 September 92 82 72 79 - October 89 84 68 80 - November 85 78 85 73 - December 84 91 79 63 - Grand Total 1,061 1,048 943 1,034 507 * IBR Offense:Aggravated Assault 13A&Simple Assault 138 Produced:09/15/2021 SPOKANE COUNTY SHERIFF'S OFFICE GCOUNTY Regional Intelligence Group 9 i 1 St Robbery - Spokane Valley ° '', ' Time Period: August 2021 - 'Rio c) ° 14 12 I I i 10 $ � bpi*. 441\ t2D17 2018 —�2D19 4Sill 2020 t -d-2021 2 C L `6 E"Cl 9 E E 03 v ai O 0> u u_ v o v ,,i z a 2017 2018 2019 2020 2021 January 3 6 3 8 8 February 6 2 8 12 7 March _ 7 5 4 6 5 April 3 _ 6 4 8 9 May 2 9 6 3 7 June 1 3 2 8 3 July 4 7 8 5 5 August 1 6 11 6 6 September 4 6 8 8 - October 4 5 7 6 - November 3 3 12 3 - December 1 4 10 5 - Grand Total 39 62 83 78 50 * IBR Offense: Robbery 120 Produced:09/15/2021 couNr SPOKANE COUNTY SHERIFF'S OFFICE e. �`t,fi r Regional Intelligence Group 9 .. Motor Vehicle Theft - Spokane Valley WI ° 1 Time Period: August 2021 RIG 9 +' 50 45 ' 40 A 35 rikAA64 �1 30 �' I _to_2017 25lorr —lopr -2018 f 20 i -1r--2019 I 15 2020 - -2021 10 5 I - * )it )K cs- Q > ° > l m m aJ a (Cli n _0 _0 2 a ? aNc : a cu w LL 0a 2017 2018 2019 2020 2021 January 47 36 35 32 29 February 37 27 22 32 25 March 47 27 20 31 25 April 42 26 30 29 23 May 27 25 34 29 27 June 28 24 25 33 25 July 43 40 32 25 23 August 36 20 30 27 39 September 43 27 37 27 - October 39 32 25 31 - November 33 45 _ 36 29 - December 29 32 34 29 - Grand Total 451 361 360 354 216 * IBR Offense: Motor Vehicle Theft 240 Produced:09/15/2021 SPOT<ANE COUNTY SHERIFF'S OFFICE -A eouivtj' Regional Intelligence Group 9 ' Theft From Motor Vehicle (Vehicle Prowl) - Spokane Valley X ; Time Period: August 2021 RIG 9 160 140 120 100 ; A �4a —0-201780 Y 6-2018 1( 116 --- l l 60 i --A—2019 2020 40 I —k—2021 20 ro <a F cl 2, a -2 A .D O ro U 0. 0 N ar z 0 2017 2018 2019 2020 2021 January 99 75 51 66 87 February 104 33 44 98 106 March 94 77 73 58 75 April 130 62 122 75 86 May 79 71 140 85 68 June 107 67 84 80 66 July 97 107 114 77 60 August 69 88 99 148 107 September 118 85 80 130 - October 70 105 97 116 - November 52 112 96 90 - December 69 71 112 97 - Grand Total 1,088 953 1,112 1,120 655 * LBR Offense:Theft From Motor Vehicle 23F Produced:09/15/2021 SPOKANE COUNTY SHERIFF'S OFFICE 4c0UN7j..4, yF Regional Intelligence Group 9 b Damage/Destruction/Vandalism (MALMS) - Spokane Valley ' I 1,r N' Time Period: August 2021 121G c3 200 180 160 4 Ilk AO ./t 1KW.I'l N9 140vow-AIL Tr Vi Air IP 120 (1, 1 -6—2017 100 ::: 2018 80 —A—2019 I 60 1 I 2020 —lt�2021 40 20 'L LSO c 4S4 "I" 0 W 6) —,m in a.) Q Q a) a > U U. Cl 0 a) W Z A in 2017 2018 2019 2020 2021 January 158 146 125 _ 113 132 February 148 95 67 142 121 March 137 120 122 105 104 April 173 127 143 157 128 May 139 143 161 116 126 June 144 141 133 154 151 July 178 142 156 146 124 August 154 131 144_ 172 162 September 159 156 142 190 - October 119 166 165 174 November 131 155 141 151 - Decem ber 108 126 175 144 - Grand Total 1,748 1,648 1,674 1,764 1,048 IBR Offense: Destruction/Damage/Vandalism 290 Produced:09/15/2021 SPOKANE COUNTY SHERIFF'S OFFICE , coUN-rr r Regional Intelligence Group 9 Homicide - Spokane Valley ,;v. . - � , ,.,- Time Period: August 2021 • SIG 1 1 ` 1 -4-2017 1 t-2018 -f2019 0 1jia A as 2017 2018 2019 2020 2021 January - - - - - February - - - 1 1 March - - - - 1 April - - - - 1 May -- - - 1 - June - 1. - - - _ July 1 - - - 1 August - - - - 1 September - - - - - October - - - - - November 1 - - - - December - - 1 1 - Grand Total 2 1 1 3 5 *IBR Offense: Murder/Non-Negligent Manslaughter 09A Produced:09/15/2021 SPOKANE COUNTY SHERIFF'S OFFICE CouNtJ Regional Intelligence Group 9 -- . ; -„, Identity Theft - Spokane Valley ; l "' 441 tl?1. Time Period: August 2021 Rio 9 500 450 400 350 300 — —2017 250 —*-2018 200 I —e—2019 150 2020 i —W—2021 100 50 CO at 7 `m it w a co ¢ Q Cl) it, a) au �i o_ 0 a 'Ui z c 2017 2018 2019 2020 2021 January 9 19 17 17 12 February 24 16 10 17 18 March 22 13 13 12 20 April 16 22 20 17 23 May 31 21 13 442 17 June 19 17 5 47 9 July 23 14 12 26 12 August 12 15 8 28 22 September 17 13 15 16 - October 15 21 17 18 - November 18 23 12 15 - December 24 16 7 17 - _ Grand Total 230 210 149 672 133 *IBR Offense:Identity Theft 26F Prod uced:09/15/2021 SPOKANE COUNTY SHERIFF'S OFFICE 4,cOUNTp Regional Intelligence Group 9 ' S<t' DUI - Spokane Valley o > r `" Time Period: August 2021 rf1G 9 45 40 Ir 35 30 )I i 25 / � / 8411°1°.1& 42017 i �`L1 T I —2018 20 *An/ 1 — 2019 15ill 2020 I 10 - --2021 5 )K )K )IC L •7 t p T tA N al Ql A) !O fO ,_ a. R1 , � a -o _a fl £) 2 -0 2 a E U CD CU -, Lai ate) a o � 4 2017 2018 2019 2020 2021 January 22 19 32 26 _ 21 February 25 18 22 28 24 March 32 - 39 22 8 15 April 19 14 27 17 18 May 19 _ 32 18 _ 15 20 June 28 23 24 27 29 July 26 17 25 25 17 August 24 28 24 22 7 September 20 37 37 22 - October 24 32 27 27 - November 18 28 _ 31 21 - December 20 23 19 22 - Grand Total 277 310 308 260 151 * IBR Offense: DUI 90D Produced:09/15/2021 SPOKANE COUNTY SHERIFF'S OFFICE c,.COUNr),�, Regional Intelligence Group 9 T� �, Drugs - Spokane Valley , 1 . Time Period: August 2021 RIG 9 70 , 60 ,,�i 41\\* 50 /641 40 I411:0 I —+ 2017 -M-2018 30 , /1 --�-2019 1r/ 2020 20 I —A—2021 10 I - I 0( )K )1( ?K m u ro c L = T c ? 1 41 41 N 45 _fzi i_ a o m cn 0 2017 2018 2019 2020 2021 0 January 23 39 51 45 31 February 28 38 40 62 36 March 28 58 57 51 4 April 38 55 63 36 2 May 23 39 39 64 4 June 21 54 29 51 1 July 17 55 46 38 - - ' August 25 38 55 35 2 September 25 33 49 39 - October 21 50 47 37 - November 32 38 54 41 - December 27 47 44 30 - Grand Total 308 544 574 529 80 * IBR Offense: Drugs/Narcotics Violations 35A and Drug Equipment Violations 35B Produced:09/15/2021 SPOKANE COUNTY SHERIFF'S OFFICE 4\couNtk Regional Intelligence Group 9 e ei Fraud - Spokane Valley D. ; '0 '.,, L ,, Time Period: August 2021 �' " RIG 9 ' 120 I 100 1 I 80 Ili '� c —i—2017 ..6 A , OF 60 iw I —IN—2018 —A-2019 40 I I ," 2020 I '+ I l —4-2021 20 u — + Ler, F- tii L MI w ,i N TO L Cl --, U. 0 0 U i 2017 2018 2019 2020 2021 January 26 69 63 69 65 February 36 46 32 58 57 March 37 59 63 49 96 April 43 55 58 62 96 May 53 67 55 85 61 June 57 64 50 73 60 July 61 64 65 66 81 August 54 64 65 70 89 September 65 49 55 67 - October 65 60 75 76 - November 53 56 68 62 - December 42 60 49 61 - Grand Total 592 713 698 798 605 * IBR Offense: Pretenses/Swindling/Con Games 26A, Fraud-Credit Card/ATM 26B, and Fraud-False& Fraud-Impersonation 26C Produced:09/15/2021 SPOKANE COUNTY SHERIFF'S OFFICE COU, e Regional Intelligence Group 9 e Forgery - Spokane Valley Cy r• s 4 - -� Time Period: August 2021 Ric; q 30 I 25 20 '� t 2017 15 • \k . I I —A-2017 —A-2019 ii t . 4.1 Ilk 10 2020 — --2021 5 1 1 c = a a, )'- m v v v co v u O > u Z 2017 2018 2019 2020 2021 January 9 18 20 23 13 February 11 10 13 12 8 March 20 24 17 _ 14 10 April 19 21 14 14 10 May 26 21 10 10 10 June 15 15 14 7 6 July 21 15 10 9 11 August 15 17 13 10 3 _ September 20 14 12 3 - October 18 11 14 7 - November 9 21 21 9 - December 9 13 15 15 - Grand Total 192 200 173 133 71 *IBR Offense:Counterfeiting/Forgery 250 Produced:09/15/2021 SPOKANE COUNTY SHERIFF'S OFFICE t.CO Nt syy, Regional Intelligence Group 9 • 'A ,. 4 . Theft _ Spokane Valley ., , „,),, „_ ,, Time Period: August 2021 RIG q 300 1 250 V V t r ' 4144* � ' 200 r —0—2017 150 —El,—2018 —dr—2019 100 2020 —*—2021 50 - 7 31( )K )1, L L L 77- f�O• C -'- U7 U1 Ui al co co L `° ¢ - -, ",' np E 2 E E o v Q 7 u o :ii ul 2017 2018 2019 2020 2021 January 207 237 237 239 198 February 200 166 188 199 185 March 217 209 213 197 193 April 201 201 206 181 184 May 235 230 230 152 153 June 252 224 232 217 181 July 236 238 236 195 149 August _ 223 211 256 168 163 September 212 194 233 218 - October 236 235_ 240 204 - November 218 198 205 219 - December 199 251 231 230 - Grand Total 2,636 2,594 2,707 2,419 1,406 * IBR Offense:Theft- Pocket-Picking 23A,Theft-Purse-Snatching 23B,Theft-Shoplifting 23C,Theft From Building 23D,Theft From Coin-Operated Machine 23E,Theft of Motor Vehicle Parts/Accessories 23G,and Theft-All Other 23H Produced:09/15/2021 .,_, vcouN- . .s'% Spokane County Sheriffs Office it„ , .. ._. Response Times by Priority O RIG August 2021 Spokane Valley SCSO Unincorporated SCSO All Priority Create To Dispatch Dispatch To Arrive Create To Arrive Create To Dispatch Dispatch To Arrive Create To Arrive Create To Dispatch Dispatch To Arrive Create To Arrive 1 00:02:27 00:03:14 00:05:41 00:02:22 00:08:19 00:10:41 00:02:25 00:05:47 00:08:11 2 00:10:27 00:07:31 00:17:58 00:13:24 00:11:40 00:25:04 00:11:45 00:09:20 00:21:05 3 00:31:20 00:09:36 00:40:56 00:34:27 00:14:11 00:48:38 00:32:44 00:11:40 00:44:23 4 01:07:52 00:07:35 01:15:27 00:22:59 00:07:38 00:30:37 00:47:45 00:07:36 00:55:21 Totals 0:23:01 0:08:39 0:31:40 0:25:19 0:12:59 0:38:18 0:24:02 0:10:35 0:34:37 Spokane Valley- Create to Dispatch Spokane Valley- Dispatch to Arrival by hour grouping by hour grouping 1 1:40:48 00:12:58 I 00:11:3100:10:05J 00:08:38 0;57:36 00:07:12 I 0:43:12 0 00:05:46 , --, p:14:24 0 00:01:26 0:00:00 00:00:00 00:00- 04:00- 08:00- 12:00- 16:00- 20:00- 00:00- 04:00- 08:00- 12:00- 16:00- 20:00- 03:59 07:59 11:59 15:59 19:59 23:59 03:59 07:59 11:59 15:59 19:59 23:59 #Priority 1 0:00:00 0:00:0D 0:01:46 0:00:00 0:02:13 0:03:17 -Priority 1 00:00:00 00:00:00 00:04:36 00:00:00 00:01:42 OD:02:38 Priority 2 0:12:05 0:08:55 0:09:51 0:11:36 0:13:33 0:06:47 —a--Priority 2 00:05:26 00:05:80 00:08:46 00:09:26 00:07:40 OD:06:16 —4—Priority 3 0:24:17 0:26:09 0:27:24 0:42:04 0:38:13 0:15:58 -Priority 3 00:07:43 00:07:39 00:09:42 OD:10:15 00:10:46 00:08:34 ♦Priority 4 0:00:00 0:00:00 1:30:24 0:51:47 1:26:34 0:46:35 ♦Priority 4 00:00:00 00:00:00 00:05:49 OD:07:36 00:08:32 00:11:05 �COU t , cam s,, Spokane County Sheriff's Office '' Response Times by Priority , , rt ii{ 2iG g August 2021 SCSO Unincorporated-Create to Dispatch SCSO Unincorporated- Dispatch to Arrival by hour grouping by hour grouping 0:50:24 00:20:10 w 0:43:12 00:17:17 E 0:36:00 00:14:24 4° N\N D:28:48 00:11:31 O c• 0:21:36 h 00:08:38 0:14:24 O 00:05:46 65 0:07:12 2 00:02:53 o • IP 0:00:D0 • 0 00:00:00 • 00:00- 04:00- 08:00- 12:00- 16:00- 20:00- 00:00- 04:00- 08:00- 12:00- 16:00- 20:00- 03:59 07:59 11:59 15:59 19:59 23:59 03:59 07:59 11:59 15:59 19:59 23:59 tPrioirty 1 0:00:00 0:00:00 0:03:20 0:01:43 0:02:43 0:D1:19 --Priority 1 00:00:D0 00:00:00 00:10:23 00:01:38 00:13:54 00:01:48 —Priority 2 0:06:50 0:08:53 0:10:08 0:15:00 0:21:16 0:12:02 — Priority2 00:11:39 00:09:25 00:13:42 00:12:46 00:12:00 00:09:08 +Priority 3 0:17:23 0:29:26 0:31:19 0:38:05 0:46:36 0:22:55 — Priority 3 00:12:19 00:14:01 00:13:54 00:13:46 00:17:15 00:11:11 0 .Priority 4 0:05:24 0:00:00 0:17:00 0:33:08 0:38:34 0:11:08 —Priority 4 00:13:03 00:00:00 00:14:45 00:07:03 00:11:14 00:05:10 i SCSO All - Create to Dispatch SCSO All - Dispatch to Arrival by hour grouping by hour grouping 1:26:24 00:17:17 1:12:00 I 00:14:24 E• 0:57:36 0:11:310:43:12 0:08:380:2$:48 0:65:46• D:14:24 D:02:53O 0:00:00 • • • • M:00:00 • 00:00- 04:00- 08:00- 12:00- 16:00- 20:DD- 00:00- 04:00- 08:00- 12:00- 16:00- 20:00- 03:59 07:59 11:59 15:59 19:59 23:59 03:59 07:59 11:59 15:59 19:59 23:59 —Priority 1 0:00:00 0:00:00 0:02:17 0:01:43 0:02:33 0:02:37 —Priority 1 00:00:00 00:00:00 00:06:32 00:01:38 00:09:50 00:02:21 ---Pri0rity 2 0:09:53 0:08:54 0:09:59 0:13:22 0:16:39 0:09:01 —Prioirty 2 00:08:02 00:07:18 00:10:45 00:11:10 00:09:24 00:07:29 +Priority 3 0:21:59 0:27:47 0:29:17 0:40:24 0:42:11 0:19:06 —Prioirty 3 00:09:15 OD:10:48 00:11:43 00:11:44 00:13:50 00:09:45 —Prioirty 4 0:05:24 0:00:00 1:10:23 0:42:54 1:10:34 0:26:53 --Prioirty 4 00:13:03 00:00:00 00:08:15 00:07:20 00:09:26 00:07:48 SPOKANE COUNTY SHERIFF'S OFFICE `.coup y Regional Intelligence Group 9 0 ,a,,,.i. ',; Call Activity Heat Maps - Spokane Valley August 2021 I ‘1?r, Citizen Calls by Day of Week and Hour R[G 9 Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 0 23 12 21 10 15 14 21 116 1 12 23 15 17 13 13 19 112 2 6 8 9 15 11 9 15 73 3 8 9 9 9 9 7 7 58 4 13 12 14 6 5 4 16 70 5 11 13 9 12 9 11 7 72 6 15 24 21 24 9 11 6 110 7 21 22 30 17 22 18 12 142 8 20 29 29 26 23 24 21 172 9 26 43 30 30 27 28 30 214 10 35 55 50 35 27 26 28 256 11 24 39 40 24 32 37 32 228 12 29 40 51 32 32 41 32 257 13 43 38 1 ? 2 53 31 30 26 283 14 48 48 45 38 37 28 33 277 15 39 42 39 30 26 33 39 248 16 52 41 43 26 42 31 29 264 17 32 35 54 41 38 50 34 284 18 1 .52 42 34 48 20 43 41 280 19 44 44 40 31 22 32 44 257 20 28 31 31 28 30 37 32 217 21 39 32 31 29 25 19 32 207 22 36 28 38 33 29 31 30 225 23 32 28 17 28 19 17 20 161 Total 688 738 762 642 553 594 606 4583 Total Deputy Involved Incidents by Day of Week and Hour Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 0 13 9 15 4 11 9 9 70 1 9 16 6 10 7 12 15 75 2 8 7 5 11 10 6 13 60 3 4 7 6 6 11 5 5 44 4 10 7 8 4 4 3 7 43 5 10 10 15 9 10 9 10 73 6 15 24 20 17 8 12 9 105 7 13 26 29 26 24 21 11 150 8 17 34 25 28 16 25 13 158 9 18 29 27 26 24 25 24 173 10 18 I 43 414. 1 28 17 26 18 194 11 14 25 3'8 18 21 25 23 164 12 18 28 32 21 20 30 20 169 13 27 29 40 37 22 21 12 188 14 31 30 29 26 30 13 16 175 15 25 24 28 25 18 16 26 162 16 30 25 18 14 29 16 15 147 17 17 23 33 23 23 30 23 172 18 28 18 13 20 16 17 23 135 19 21 29 18 13 11 17 24 133 20 17 17 17 16 11 22 22 122 21 21 25 21 18 17 11 18 131 22 24 14 29 18 22 18 24 149 23 17 16 12 18 16 12 11 102 Total 425 515 528 436 398 401 391 3094 Produced:09/15/2021 SPOKANE COUNTY SHERIFF'S OFFICE c,cOYNr} Regional intelligence Group 9 �F Citizen Call For Service (CFS) - Spokane Valley o ',' ; I Time Period: August 2021 �s I?1 G �3 6,000 1 i 5,000 .,e 4,000 =-,.*,. I II* #2017 3,000 -11-2018 -1k-2019 2,000 2020 1 -31F 2021 1,000 , - 2- a ', v a`s u (U fO L.rii LL -Cm � SI S7 . w `_ - '' 0 > u as LL a_ o Ql Qj z 0 vr 4. 2017 2018 2019 2020 2021 January 3,088 3,405 3,351 3,521 3,680 February 2,942 2,862 3,170 3,638 3,342 _March 3,546 3,597 3,711 3,504 4,052 April 3,416 3,460 3,839 3,405 4,078 May 3,987 4,331 4,516 3,941 4,415 June 3,955 4,006 4,349 4,153 4,810 July 4,459 4,467 4,976 4,570 4,992 August 4,204 4,286 4,680 4,319 4,583 September 3,799 4,048 4,318 4,259 October 3,718 3,927 4,072 3,909 November 3,353 3,582 3,646 3,392 _ December 3,406 3,530 3,668 3,678 Grand Total 43,873 45,501 48,29E , 46,289 33,952 *excludes calls handled by Crime Check only Produced:09/15/2021 SPOKANE COUNTY SHERIFF'S OFFICE . .,cOUNTj. Regional Intelligence Group 9 ` ' Citizen CFS With Deputy Response - Spokane Valley ,0.-fr. Time Period: August 2021 ```�` R1c 9 3,500 3,000 , 44111b14111h6 , 2,000 I 0--2017 -II-2018 1,500 -e-2019 I 2020 1,000 I -1I--2021 500 I I 1 F ,'- >.- " v w v m SI C Q - i f f C - 2 ¢ d ai o w a�i Q o eii °J Z 0 VI 2017 2018 2019 2020 2021 January 1,941 2,208 2,189 2,319 2,295 February 1,787 1,865 2,011 2,364 2,072 March 2,224 2,375 2,386 2,321 2,399 April 2,119 2,230 2,418 2,416 2,475 May 2,478 2,731 2,851 2,650 2,605 June 2,416 2,516 2,654 2,677 2,712 July 2,609 2,685 2,983 2,660 2,543 August 2,589 2,639 2,852 2,708 2,527 September 2,336 2,555 2,725 2,524 October 2,292 2,510 2,547 2,462 November 2,131 2,350 2,416 2,170 December 2,157 2,314 2,402 2,301 Grand Total 27,079 1', 28,978 30,434 29,572 19,628 Produced:09/15/2021 SPOKANE COUNTY SHERIFF'S OFFICE counrrjs Regional Intelligence Group 9 i t s� Citizen CFS Without Deputy Response - Spokane Valley :.; ' Time Period: August 2021 I?rG c) 3,000 2,500 2,000 i l `� -2017 1,500 �� .. -2018 -- i -fie-2019 1,000 •-. 2020 -4K-2021 500 f 1 , a Q m XI m U° v- ado au. w z o ,,, 2017 2018 2019 2020 2021 January 1,147 1,197 1,162 1,202 1,385 February 1,155 997 1,159 1,274 1,270 March 1,322 1,222 1,325 1,183 1,653 April 1,297 1,230 1,421 989 1,603 May 1,509 1,600 1,665 1,291 1,810 June 1,539 1,490 1,695 1,476 2,098 July 1,850 1,782 1,993 1,910 2,449 August 1,615 1,647 1,828 1,611 2,056 September 1,463 1,493 1,593 1,735 October 1,426 1,417 1,525 1,447 November 1,222 1,232 1,230 _ 1.,222^ December 1,249 1,216 1,266 1,377 Grand Total 16,794 16,523 17,862 16,717 14,324 Produced:09/15/2021 SPOT<ANE COUNTY SHERIFF'S OFFICE ecouNrf / Regional Intelligence Group 9 0 I ri % ..r% Deputy Initiated Incidents - Spokane Valley ''Y Time Period: August 2021 RIG 9 2,500 i I 2,000 \ I illiglikwr ''''' -''' 4k 1 1,500 '* � ' `f ', 'I I �-2017 1 -4-2018 1,000 )i( * ��2019 i I 2020 l -*-2021 500 d 1 U 'L fc0 u7 4f d! Q1 a1 {3 n .� r. ID . 0 7 u u. C o a z CI in 2017 2018 2019 2020 2021 January 1,446 1,694 2,024 1,601 1,114 February 1,328 1,481 1,608 1,518 983 March 1,870 2,063 1,614 1,166 1,000 April 1,425 1,683 1,650 1,172 997 May _ 1,553 1,789 1,157 1,567 1,003 June 1,503 1,699 1,724 1,070 1,155 July 1,504 1,793 1,600 1,036 767 August 1,737 1,637 1,565 1,130 567 September 1,671 1,773 1,779 1,285 October _ 1,560 1,595 1,472 1,239 November 1,732 1,841 1,487 1,164 December 1,574 1,661 1,436 1,208 Grand Total 18,903 20,709 19,116 15,156 7,586 Produced:09/15/2021 SPOKANE COUNTY SHERIFF'S OFFICE -cOUNr1• Regional Intelligence Group 9 c r r i Total Deputy Involved Incidents - Spokane Valley i ,' 1. Time Period: August 2021 jt1G n 5,000 I E 111$1.11. / �� ,-. , v i ,�� i 3,000 t2017 2,500 - 0-2018 2,000 -A-2019 1,500 2020 -Kt-2021 1,000 500 I � L U Cro C A N dl N N d7 a) Q 0 7 8 U D U) v) z CI 2017 2018 2019 2020 2021 January 3,387 3,902 4,213 3,920 3,409 February 3,115 3,346 3,619 3,882 3,055 sMarch 4,094 4,438 _ 4,000 3,487 3,399 April 3,544 3,913 4,068 3,588 3,472 May _ 4,031 4,520 4,008 4,217 3,608 June 3,919 4,215 4,378 3,747 3,867_ July 4,113 4,478 4,583 3,696 3,310 August 4,326 4,276 4,417 3,838 3,094 September 4,007 4,328 4,504 3,809 October 3,852 4,105 4,019 3,701 November 3,863 4,191 3,903 3,334 December 3,731 3,975 3,838 3,509 Grand Total 45,982 49,687 49,550 44,728 27,214 Produced:09/15/2021 I SPOKANE COUNTY SHERIFF'S OFFICE as.,couNta' Regional Intelligence Group 9 0 I Crime Check Call For Service (CFS) - Spokane Valley }, Time Period: August 2021 RIG .3 1,200 i 1,000 800 ----- . 600 '''"•=‘1W -': — ---2018 -,fir—2019 400 2020 2021 200 IT a) V •E >- ri U) R) t cc. ro ¢ NI E o Q E E —�i N Q 0 > u u_ Q 4 W W z d V) 2017 2018 2019 2020 2021 January 612 662 631 627 622 February 608 488 504 689 659 March 647 659 651 690 760 April 667 602 703 684 739 May 699 697 763 1,113 767 June 698 703 630 793 736 July 712 727 _ 717 782 722 August 690 673 731 837 729 September 667 626 655 812 _October 667 713 747 735 November 571 661 615 643 December 635 609 683 668 Grand Total 7,873 7,820 8,030 9,073 5,734 Produced:09/15/2021 SPOKANE COUNTY SHERIFF'S OFFICE i�couNrj s Regional Intelligence Group 9 Q f'N Ticket Counts ; - — Date Range: August 2021 RIG g Spokane Valley Districts Unincorporated Districts All Districts Ticket Type Ticket Count Charges Count Ticket Count Charges Count Ticket Count Charges Count Criminal Non Traffic 46 47 56 60 102 107 Criminal Traffic 22 23 38 41 60 64 Infraction Non Traffic 0 0 0 0 0 0 Infraction Traffic 122 167 124 150 246 317 Parking 0 0 0 0 0 0 Totals: 190 237 218 251 I 408 488 Deer Park Medical Lake Millwood Ticket Type Ticket Count Charges Count Ticket Count Charges Count Ticket Count Charges Count Criminal Non Traffic 2 2 1 1 1 1 Criminal Traffic 2 2 0 0 0 0 Infraction Non Traffic 0 0 0 0 0 0 Infraction Traffic 3 5 0 0 0 0 Parking 0 0 0 0 0 0 Totals: ) 7 9 I 1 1 I 1 1 Produced: 09/15/2021 SPOKANE COUNTY SHERIFF'S OFFICE COUNT s Regional Intelligence Group 9 Ticket Charge Details - Spokane Valle g p Y 2 Date Range: August 2021 RIG Charge Count (blank) 3 26.50.110.1: ORDER, PROTECT VIO DV 5 46.16A.030.5.L: FL RENEW EXPIRED REG<=2 MTHS 2 46.16A.030.5,0: FL RENEW EXPIRED REG>2 MTHS 4 46.16A.320.6: TRIP PERMIT VIOLATION 1 46.20.005: DRIVING WITHOUTA LICENSE 1 46.20.015: NO VALID OPERATORS LICENSE-2D 12 46.20.017: LICENSE NOT IN POSSESSION 3 46.20.041: OPERATING A MOTOR VEHICLE IN VIOLATION OF LICENSE RESTRICTION 1 46.20.055: VIOLATE LEARNERS PERMIT 1 46.20.342.1A: OWLS 1ST DEGREE 2 46.20.342.113: DWLS 2ND DEGREE 2 46.20.740: MV IGNITION INTERLOCK DRIVE VEH WO 1 46.30.020: LIABILITY INSURANCE VIOLATION 26 46.30.020: OPERATING A MOTOR VEHICLE WITHOUT INSURANCE 2 46.32.020: VIOLATION OF MOTOR CARRIER RULES(EQUIP/LOGBOOK/MED CERT) 8 46.37.020: LAMPS, OPERATE VEH WO HEADLGHT WHEN REQ 2 46.37.050: DEFECTIVE LIGHTS 1 46.44.020: MV OVER LEGAL HEIGHT 1 46.52.010.2: HIT/RUN UNATTENDED PROPERTY 1 46.52.020: OLD CODE:VEH(HIT/RUN PERSON AT 2 46.61,050: DISREGARD TRAFFIC SIGNAL SIGN 3 46,61,055.3A: ENTER INTERSECTION STEADY RED CIRCLE 1 46.61.055.3C: ENTER INTERSECTION STEADY RED ARROW 1 46.61,055,4: FAIL TO STOP AT SIGNAL MARK 1 46.61,140: IMPROPER LANE USAGE 3 46,61.145.1: FOLLOW VEHICLE TOO CLOSELY 1 46.61.180,1: FAIL TO YIELD TO VEHICLE APPROACHING INTERSECTION 2 46.61.190,2: FAIL STOP AT STOP SIGN/INTERSECTION 2 46.61.205.1: FAIL YIELD PRIVATE RD MOTOR VEHICLE 1 46.61.290: TURN, PROHIBIT-IMPROPER 1 46.61.300: TRAFFIC UNSAFE START FROM PARKED POSITION 1 46.61.305.2: IMPROPER LANE CHANGE(100 FT NOTICE) 2 46.61.305: FAIL TO SIGNAL STOP-TURN UNSAFE LANE 1 46.61.365: FAIL TO YIELD FROM DRIVEWAY-ALLEY 1 46.61.400.05U: SPEED 5 OVER(40 OR UNDER) 31 46,61.400,10: SPEED 10 OVER(OVER 40) 1 46.61.400.11: SPEED 11 OVER(OVER 40) 1 46,61.400.11U: SPEED 11 OVER(40 OR UNDER) 2 46,61.400.12: SPEED 12 OVER(OVER 40) 1 46.61.400,12U: SPEED 12 OVER(40 OR UNDER) 3 46.61.400,13U: SPEED 13 OVER(40 OR UNDER) 5 46.61.400.14U: SPEED 14 OVER(40 OR UNDER) 7 46.61.400.15U: SPEED 15 OVER(40 OR UNDER) 3 46.61.400.16U: SPEED 16 OVER(40 OR UNDER) 4 46.61.400.17: SPEED 17 OVER(OVER 40) 1 46.61.400.17U: SPEED 17 OVER(40 OR UNDER) 4 46.61.400.18U: SPEED 18 OVER(40 OR UNDER) 3 46.61.400.19U: SPEED 19 OVER(40 OR UNDER) 2 46.61.400.2: SPEEDING OVER MAXIMUM LIMIT 1 46.61.400.20: SPEED 20 OVER(OVER 40) 1 46.61.400.20U: SPEED 20 OVER(40 OR UNDER) 1 Produced:9/15/2021 SPOKANE COUNTY SHERIFF'S OFFICE 4,c..oUN7`l.9f Regional Intelligence Group 9 �� r Ticket Charge Details - Spokane Valley Date Range: August 2021 R l G q Charge Count 46.61.400.23U: SPEED 23 OVER(40 OR UNDER) 1 46,61,400.25U: SPEED 25 OVER(40 OR UNDER) 1 46.61.400.28U: SPEED 28 OVER(40 OR UNDER) 1 46.61,400,30U: SPEED 30 OVER(40 OR UNDER) 1 46.61.500: RECKLESS DRIVING 5 46.61.502: OLD CODE:VEH(DWUIL/DRUG)NEW 5 46.61.504: OLD CODE:VEH(PHY/UNIL/DRUG)NEW 1 46.61.519: VEH(LIQ/OPEN CONTAINER) 1 46,61.525: NEGLIGENT DRIVING 2 DEGREE 1 46.61.530: STREET RACING-replaced/now included in:46.61.500 RECKLESS DRIVING 2 46.61.672.1: PER ELECTRONIC DEVICE WHILE DRIVING 4 46.61.688: FAIL TO WEAR SAFETY BELT 2 9.41,050,1A: CARRY CONCEALED PISTOL W/OUT PERMIT 1 9A.36.041.2: ASSAULT 4TH DEGREE 20 9A.48.090.1A: MALICIOUS MISCHIEF-3D 1 9A.48.090: MALICIOUS MISCHIEF-3 8 9A.52.100.1: VEHICLE PROWLING 2ND DEGREE 1 9A.56.050: OLD CODE:THEFT-3D 9 9A.76.040: OBSTRUCT GOVT-RESISTING ARREST 1 9A.76.175: OBSTRUCT GOVT-MAKING FALSE OR MISLEADING STATEMENTTO PUBLIC SERVANT 1 Grand Total 240 Produced:9/15/2021 SPOKANE COUNTY SHERIFF'S OFFICE 4 coUNr1- Regional intelligence Group 9 f S , Criminal Ticket Counts - Spokane Valley o 41', ' 1 RI Time Period: August 2021RiCi �' 250 1 200 \ y 150 --- A . 1 -- -2Q17 —I:—2018 100 l —2019 2020 —*-2021 50 i 1 — ai +- O > u `i a o p ( Z 2017 2018 2019 2020 2021 January _ 152 176 207 173 124 February 140 130 174 185 129 March 165 195 172 140 117 April 102 149 171 153 118 May 116 175 132 154 96 June 149 179 186 171 107 July 165 184 172 130 , 75 August 147 147 168 153 68 September 125 169 174 162 October 164 178 176 175 November 163 157 169 130 December _ 148 188 168 133 Grand Total 1,736 2,027 2,069 1,859 834 *Ticket type of Criminal Non Traffic& Criminal Traffic Produced:09/15/2021 SPOKANE COUNTY SHERIFF'S OFFICE t,covNrY Regional Intelligence Group 9 % Non - Criminal Ticket Counts - Spokane Valley ° 0,4 Time Period: August 2021 i`5 RIG 9 600 500 400 —�2017 300 —0--2018 t' 1 1 i lk. —�2019 200 ! *14\41k 410111Pk 2020 lir 0E—2021 y 100 f fU i Q � C L �47" � ..f] L 45 3 2 co Q 2 2 to 1 Q t= E ra 41 Q .' 0 7 U LL al 0 O t3} l!} Z a 2017 2018 2019 2020 2021 January 398 367 357 198 195 February 238 338 261 268 173 March 422 472 226 133 166 April 110 219 299 111 195 May 241 385 130 164 198 June 380 489 421 128 318 July 295 499 359 217 269 August 357 257 297 204 122 September 461 480 306 205 October 365 387 272 140 November 330 366 253 195 December 274 254 253 239 Grand Total 3,871 4,513 3,434 2,202 1,636 *Ticket Type of Infraction Non Traffic& Infraction Traffic Produced:09/15/2021 SPOKANE COUNTY SHERIFF'S OFFICE a,coufvrt, Regional Intelligence Group 9 , r ; er All Ticket Counts - Spokane Valley fi � . -; AI r: Time Period: August 2021 �,!°' R i G q 800 700 I 600 500 1 1. 116A-- —110—2017 400 \l/4 Ilii, 0 :1Y , —2018 300 A-2019 2020 200 —NE-2021 100 I L 3 t a Q ra a ¢ cu © > U m o 2 0 L 2017 2018 2019 2020 2021 January 550 543 564 371 319 February 378 468 435 453 302 March 587 667 398 273 283 April 212 368 470 264 313 May 357 560 262 318 294 June 529 668 607 299 425 July 460 683 531 347 344 August 504 404 465 357 190 September 586 649 480 367 October 529 565 448 315 V November 493 523 422 325 _December 422 442 421 372 Grand Total 5,607 6,540 5,503 4,061 2,470 *A//ticket types except parking Produced:09/15/2021