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2022, 06-14 Budget Workshop AgendaAGENDA SPOKANE VALLEY CITY COUNCIL SPECIAL MEETING Budget Workshop Tuesday, June 14, 2022 8:30 a.m. City Hall Council Chambers 10210 East Sprague, Spokane Valley, Washington 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. There will be no public comments at this meeting. Join the Zoom WEB Meeting (Please Silence Your Cell Phones during the Meeting) CALL TO ORDER WELCOME: Mayor Pam Haley ROLL CALL WORKSHEET OVERVIEW: John Hohman / Chelsie Taylor (77in) 1. Economic Forecast & Projections — Chelsie Taylor (15 min) 2. City Council — John Hohman / Council (10 min) 3. City Manager — John Hohman (10 min) 4. City Attorney — Cary Driskell (10 min) 5. Public Safety (20 min) a) Spokane Valley Police Department — Dave Ellis / Morgan Koudelka / Erik Lamb b) Court, Jail & Other Public Safety Contracts — Morgan Koudelka / Erik Lamb 6. Deputy City Manager — Erik Lamb (10 min) 7. Finance — Chelsie Taylor 8. General Government — Chelsie Taylor / Chad Knodel ('7M) 9. Information Technology — Chad Knodel (10 min) 10. Human Resources — John Whitehead (10 min) 11. Community & Public Works — Administration — Bill Helbig (10 min) 12. Community & Public Works — Engineering — Gloria Mantz (10 min) 13. Community & Public Works — Building — Jenny Nickerson (10 min) 14. Community & Public Works — Planning — Chaz Bates (10 min) 15. Economic Development — Mike Basinger (10 min) 16. Facilities — John Bottelli (10 min) 17. Parks & Recreation — John Bottelli (15 min) Lunch Break - approximately 12:00 — 12:30 (Note: Council and Staff will move to the 2nd floor Multipurpose Room for lunch and reconvene in the Council Chambers at 12:30 pm) 18. Street Operations & Maintenance Fund — Bill Helbig / Gloria Mantz — (30 min) 19. Stormwater Fund — Gloria Mantz— (10 min) 20. Supplemental Budget Requests — Chelsie Taylor / John Hohman (25 min) 21. General Fund — Fund Balance — Chelsie Taylor 22. Potential & Pending Capital Projects — John Hohman / Chelsie Taylor 23. Fiscal Policies — John Hohman 24. Council Goals — John Hohman / Council Adjourn P:\Finance\2023 Budget\Budget Worksheets\2023 calendar CITY OF SPOKANE VALLEY, WA 2023 BUDGET CALENDAR When 1/10/2022 2/17/2022 What April 5 - Red -line draft Business Plan narratives; and/or changes 1 additions 1 deletions to goals; workload indicators; performance measures for City Mgr. review. April 5 - Request from departments their detailed revenue and expense estimates for 2023. Apr 25 - 29 - Department Directors review Preliminary (red lined) Business Plan and Budget requests with City Manager and Finance Director, Discussion to include revenues and expenditures. May 13 - Departments submit Draft Business Plan to Manager's Office. May 13 - Departments submit 2023 revenue estimates and complete expenditure worksheets including 3%, 6% and 9% reductions with text regarding consequences. May 17 - City Manager, Finance Director review budget proposals. June 9 - 2023 Budget worksheets to Council. June 14 Council Workshop - 2023 Budget workshop with Council. 2022 Budget timeline 2021 Budget timeline 2020 Budget timeline April 6 April 7 April 8 April 6 April 7 April 8 Apr 26 - 30 Apr 27 - 30 Apr 29 - May 2 May 14 May 15 May 10 May 14 May 15 May 10 May la May 19 May 16 June 10 July 30 June 6 June 1s August 4 June 11 July 15 - Departments submit to Finance Department updates for 2023 Budget July 16 July 17 July 19 document narratives including 2022 accomplishments and 2023 goals. July 15 - Review capital project status with Public Works. July 16 July 17 July 19 July 19 Council Study Session - Admin Report - Council goals & priorities for use of lodging tax August 2 Council Study Session - Motion on Council goals & priorities for use of lodging tax August 16 Council Study Session - Admin Report: Council 2023 Budget Goals August 23 Formal Council Meeting - Admin Report: 2023 Budget - Estimated revenues and expenditures September 13 Formal Council Meeting - Public Nearing #1 on 2023 revenues including ""• - City Council Motion Consideration - set 2023 Budget hearing for October 12 September 20 Council Study Session - Outside Agency presentations (5 min max each) October 4 Council Study Session - City Manager presentation of 2023 Preliminary Budget. October 11 Formal Council Meeting - Public Nearing #2 on 2023 Budget. - Admin Report - 2022 Budget Amendment Dctober 25 Formal Council Meeting - Public Nearing on 2022 Budget Amendment - First reading of the 2022 Budget Amendment Ordinance. - First reading of the 2023 Budget Ordinance. - Council motion to award Outside Agency grants November 8 Formal Council Meeting - Public Nearing #3 on final 2023 Budget. - Second reading of the 2022 Budget Amendment Ordinance.. - Second reading of the 2023 Budget Ordinance. - Admin Report - LTAC recommendations to Council November 22 Formal Council Meelina - Arlmin Report -2023 Fee Resolution November 30 - Deliver property tax ordinance to County. December 13 Formal Council Meeting - City Council Motion Consideration: Award Lodging Tax for 2023 - :?.o23 Fee Resolution adoption if changes are needed,. December 23 - 2023 Budget submitted to County. July 20 July 14 July 16 August 10 July 28 July 30 August 17 August 18 August 20 August 24 September 8 August 20 September 14 September 22 September 10 September 14 September 22 September 10 September 21 September 29 September 17 September 21 September 15 September 17 October 5 October 13 September 24 October 12 October 27 October 8 October 12 October 27 October 8 October 12 October 27 October 1 October 26 November 10 October 22 October 26 November 10 October 22 October 26 November 24 October 22 October 26 November 24 October 22 October 26 October 20 October 22 November 9 November 24 November 12 November 9 N/A November 12 November 9 December 8 November 12 November 16 November 24 November 12 December 7 December 8 November 19 November 12 November 20 November 18 December 14 December a December 10 December 21 December 22 December 10 December '21 December '20 December '19 February 2023 - Publish 2023 Business Plan February 2022 February 2021 February 2020 ""' City Clerk will post appropriate notice in newspaper. 2022 02 17 Page 1 of 12 P:IFinance12023 Budget\Budget Worksheets \RCAs and Intros and PowerPoint Presentations12022 06 14 Budget Workshop Front Overviewlbudget summary 2022 06 14 CITY OF SPOKANE VALLEY, WA General Fund #001 2023 Budget RECURRING ACTIVITY Revenues Property Tax Sales Tax Sales Tax - Public Safety Sales Tax - Criminal Justice Gambling Tax and Leasehold Excise Tax Franchise Fees/Business Registration State Shared Revenues Fines and Forfeitures/Public Safety Community and Public Works Recreation Program Revenues Grant Proceeds Miscellaneous Department Revenue Miscellaneous & Investment Interest Transfers in - #105 (him tax-CP advertising) 2022 Amended Budget 6/2/2022 2023 Proposed Budget $ Inc (Dec) % Inc (Dec) 13,199,900 13,600,800 400,900 3.04% 27,720,000 30,554,500 2,834,500 10.23% 1,276,000 1,356,700 80,700 6.32% 2,244,000 2,397,900 153,900 6.86% 365,000 383,000 18,000 4.93% 1,215,000 1,215,000 0 0.00% 1,995,500 2,294,800 299,300 15.00% 527,700 518,600 (9,100) -1.72% 2,636,200 3,145,900 509,700 19.33% 629,400 625,500 (3,900) -0.62% 120,000 120,000 0 0.00% 2,500 2,500 0 0.00% 288,500 158,200 (130,300) -45.16% 30,000 30,000 0 0.00% Total Recurring Revenues 52,249,700 56,403,400 4,153,700 7.95% Expenditures City Council 681,512 707,558 26,046 3.82% City Manager 921,126 965,890 44,764 4,86% City Attorney 735,989 800,830 64,841 8.81% Public Safety 29,804,434 32,467,183 2,662,749 8.93% Deputy City Manager 544,422 590,817 46,395 8.52% Finance 1,246,980 1,313,840 66,860 5.36% Human Resources 335,365 354,278 18,913 5.64% Information Technology 403,123 425,208 22,085 5.48% Facilities 400,020 469,652 69,632 17.41% Community & Public Works - Administration 302,228 367,126 64,898 21.47% Community & Public Works - Engineering 2,344,186 2,296,469 (47,717) -2.04% Community & Public Works - Building 2,186,762 2,070,842 (115,920) -5.30% Community & Public Works - Planning 839,730 868,894 29,164 3.47% Economic Development 1,461,862 1,546,494 84,632 5.79% Parks & Rec - Administration 351,018 376,124 25,106 7.15% Parks & Rec - Maintenance 950,455 972,455 22,000 2.31% Parks & Rec - Recreation 330,687 348,356 17,669 5.34% Parks & Rec - Aquatics 538,700 565,700 27.000 5.01 Parks & Rec- Senior Center 36,801 38,112 1.311 3.56% Parks & Rec - CenterPlace 970,375 996,503 26,128 2.69% General Government 1,703,713 1,892,718 189,005 11.09% Transfers out - #204 (2016 LTGO debt service) 401,400 401,150 (250) -0.06% Transfers out - #309 (park capital projects) 160,000 160,000 0 0.00% Transfers out - #311 (pavement preservation) 1,001,800 1,011,800 10,000 1.00% Transfers out - #502 (insurance premium) 450,000 450,000 0 0.00% Total Recurring Expenditures 49,102,688 52,457,999 3,355,311 6.83% Recurring Revenues Over (Under) Recurring Expenditures 3,147,012 3,945,401 (69,575) -1.23% 119,214 3.75% 198,755 5.35% 001 Page 2 of 12 P:1Finance12023 Budget\Budget Worksheets\RCAs and Intros and PowerPoint Presentations12022 06 14 Budget Workshop\Front Overview\budget summary 2022 06 14 CITY OF SPOKANE VALLEY, WA General Fund #001 2023 Budget 2022 Amended Budget NONRECURRING ACTIVITY Revenues Transfers in - #312 (police vehicle replacements) 1,400,000 Transfers in - #312 (City Hall repair costs) 700,000 Total Nonrecurring Revenues Expenditures General Government - IT capital replacements 136,000 151,000 15,000 11.03% City Manager (office furniture for Project Manager e 5,000 0 (5,000) -100.00% Public Safety (2 radar trailers) 24,000 0 (24,000) -100.00% Public Safety (vehicle for homeless services officer) 55,000 0 (55,000)-100.00% Public Safety (replace carpet at Precinct) 25,000 0 (25,000) -100.00% Public Safety (repaint Precinct exterior) 50,000 0 (50,000) -100.00% Public Safety (tree & debris removal from back lot) 8,000 0 (8,000)-100.00% Public Safety (police vehicle replacements) 1,400,000 0 (1,400,000)-100,00% Parks & Rec (repaint portico at CenterPlace) 12,000 0 (12,000) -100.00% Parks & Rec (replace carpet at CenterPlace) 26,700 0 (26,700) -100,00% Parks & Rec (repair plumbing systems at pools) 30,000 0 (30,000)-100.00% Financial Software Capital Costs 1,000,000 500,000 (500,000) -50.00% City Hall Repairs 700,000 0 (700,000) -100.00% Transfers out-#101 (Street Fund operations) 2,820,419 3,122,283 301,864 10.70% Transfers out - #122 (replenish reserve) 89,805 0 (89,805)-100.00% Transfers out - #312 ("20 fund bal >50%) 3,593,000 0 (3,593,000) -100.00% Transfers out - #501 (vehicle for Code Enf Supervi. 40,000 0 (40,000) -100.00% 2,100,000 6/2/2022 2023 Proposed Budget $ Inc (Dec) Inc (Dec) 0 (1,400,000) -100.00% 0 (700,000) -100.00% 0 (2,100,000) -100.00% Total Nonrecurring Expenditures 10,014,924 3,773,283 (6,241,641) -62.32% Nonrecurring Revenues Over (Under) Nonrecurring Expenditures Excess (Deficit) of Total Revenues Over (Under) Total Expenditures Beginning unrestricted fund balance Ending unrestricted fund balance (7,914,924) (3,773,283) (4,767,912) 172,118 36,236,947 31,469,035 31,469,035 31,641,153 Ending fund balance as a percent of recurring expenditures = 60.32% Recurring Expenditures Public Safety All other departments 29,804,434 32,467,183 2,662,749 8.93% 61.89% 19,298,254 19,990,816 692,562 3.59% 38.11% 49,102,688 52,457,999 3,355,311 6.83% 100.00% 001 Page 3 of 12 P:IFinance12023 Budget\Budget Worksheets\RCAs and Intros and PowerPoint Presentations12022 06 14 Budget Workshop\Front Overview\budget summary 2022 06 14 CITY OF SPOKANE VALLEY, WA Street Fund #101 2023 Budget V,1 RECURRING ACTIVITY Revenues Utility Tax Motor Vehicle Fuel (Gas) Tax Multimodal Transportation Revenue Right -of -Way Maintenance Fee Investment Interest Miscellaneous Revenue Total Recurring Revenues 2022 Amended Budget 932,000 1,896,000 130,200 85,000 500 10,000 6/6/2022 2023 Proposed Budget $ Inc (Dec) % Inc (Dec) 857,000 1,996,900 135,900 95,000 500 10,000 (75,000) -8.05% 100,900 5.32% 5,700 4.38% 10,000 11.76% 0 0.00% 0 0.00% 3,053,700 3,095,300 41,600 1.36% Expenditures Wages / Benefits / Payroll Taxes 1,128,523 1,194,629 66,106 5.86% Supplies 176,700 191,500 14,800 8.38% Services & Charges 2,698,644 2,678,789 (19,855) -0.74% Snow Operations 890,502 1,081,915 191,413 21.49% Intergovernmental Payments 909,000 1,000,000 91,000 10.01% Vehicle rentals -#501 (non -plow vehicle rental) 14,250 10,250 0 0.00% Vehicle rentals - #501 (plow replace.) 60,500 60,500 0 0.00% Total Recurring Expenditures 5,874,119 6,217,583 343,464 5.85% Recurring Revenues Over (Under) Recurring Expenditures (2,820,419) (3,122,283) NONRECURRING ACTIVITY Revenues Transfers in -#001 2,820,419 Total Nonrecurring Revenues 2,820,419 3,122,283 301,864 10.70% 3,122,283 301,864 10.70% Expenditures Streetlight Replacement Program 35,500 40,000 4,500 12.68% Generator for Maintenance Shop (112 cost to #40< 50,000 0 (50,000) -100.00% Bridge Replacement Program 0 10,000 10,000 0,00% Transfers out - #501 80,000 0 (80,000)-100.00% Total Nonrecurring Expenditures 165,500 50,000 (115,500) -69.79% Nonrecurring Revenues Over (Under) Nonrecurring Expenditures Excess (Deficit) of Total Revenues Over (Under) Total Expenditures (165,500) Beginning fund balance 1,156,301 Ending fund balance 2,654,919 3,072,283 (50,000) 990,801 990,801 940,801 Ending fund balance as a percent of recurring expenditures 15.13% 101 v1 Page 4 of 12 P:IFinance12023 Budget\Budget Worksheets\RCAS and Intros and PowerPoint Presentations12022 06 14 Budget WorkshoplFront Overviewlbudget summary 2022 06 14 CITY OF SPOKANE VALLEY, WA Street Fund #101 2023 Budget V.2 RECURRING ACTIVITY Revenues Utility Tax Motor Vehicle Fuel (Gas) Tax Multimodal Transportation Revenue Right -of -Way Maintenance Fee Investment Interest Miscellaneous Revenue Total Recurring Revenues 2022 Amended Budget 932,000 1,896,000 130,200 85,000 500 10,000 6/6/2022 2023 Budget Reduction $ Inc (Dec) % Inc (Dec) 857,000 1,996,900 135,900 95,000 500 10,000 (75,000) -8.05% 100,900 5.32% 5,700 4.38% 10,000 11.76% 0 0.00% 0 0.00% 3,053,700 3,095,300 41,600 1.36% Expenditures Wages / Benefits / Payroll Taxes 1,128,523 1,194,629 66,106 5.86% Supplies 176,700 145,500 (31,200) -17,66% Services & Charges 2,698,644 1,642,284 (1,056,360) -39.14% Snow Operations 890,502 1,081,915 191,413 21.49% Intergovernmental Payments 909,000 1,000,000 91,000 10A1% Vehicle rentals - #501 (non -plow vehicle rental) 10,250 10,250 0 0.00% Vehicle rentals - #501 (plow replace.) 60,500 60,500 0 0.00% Total Recurring Expenditures 5,874,119 5,135,078 (739,041) -12.58% Recurring Revenues Over (Under) Recurring Expenditures (2,820,419) (2,039,778) NONRECURRING ACTIVITY Revenues Transfers in - #001 2,820,419 Total Nonrecurring Revenues 2,820,419 2,039,778 (780,641)-27.68% 2,039,778 (780,641) -27.68% Expenditures Streetlight Replacement Program 35,500 40,000 4,500 12.68% Generator for Maintenance Shop (1/2 cost to #40G 50,000 0 (50,000) -100.00% Bridge Replacement Program 0 10,000 10,000 0.00% Transfers out - #501 80,000 0 (80,000) -100.00% Total Nonrecurring Expenditures 165,500 Nonrecurring Revenues Over (Under) Nonrecurring Expenditures 50,000 (115,500) -69.79% 2,654, 919 1,989,778 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures (165,500) Beginning fund balance 1,156,301 Ending fund balance (50,000) 990,801 990,801 940,801 Ending fund balance as a percent of recurring expenditures = 18.32% 101 v2 Page 5 of 12 P:\Finance\2023 Budget\Budget Worksheets\RCAs and Intros and PowerPoint Presentations\2022 06 14 Budget Workshop\Front Overview\Auto Sales Tax Analysis 2022 CITY OF SPOKANE VALLEY, WA Analysis of General Fund Pavement Mgmt Support and of Auto and Parts Sales Taxes Street Fund #101 Subsidy History (in thousands) : Budgeted 2023 Budgeted 2022 Actual 2021 Actual 2020 Actual 2019 Actual 2018 Actual 2017 #101 Reserves 0 0 0 0 229 282 251 #001 & #312 Subsidy 3,122 2,820 2,553 1,365 908 0 0 762 10,768 14001 Subsidy to #311 13,114 (2011 through 2023) 23,882 Opportunity Cost 6/9/2022 J Auto Sales Taxes as a % of Actual Sales Taxes: 2021 16.15% Average 2020 16.92% rr 16.92% 2019 17.68% I Budgeted 2023 Sales Taxes Times Auto Sales as a % of Actual 2021 Sales Taxes 30,554,500 16.92% Estimated 2023 Auto Sales Related Sales Taxes A 5,168,735.82 2023 General Fund Subsidy to #311 2023 General Fund Subsidy to 14101 1,011,800 3,122,283 B 4,134,083 Total General Fund Subsidies to Pavement Mgmt 4,134,083 as a % of Auto Sales Related Sales Taxes (I3/A) 80% 2023 General Fund Recurring Revenues Over Recurring Expenditures 3,945,401 Plus Subsidy to #311 1,011,800 Less Total General Fund Subsidies (4,134,083) General Fund Recurring Activity Suplus (Deficit) 823,118 Page 6 of 12 P:1Financet2023 Budget\Budget Worksheets\RCAs and Intros and PowerPoint Presentations12022 06 14 Budget WorkshoplFront Overview\budget summary 2022 06 14 CITY OF SPOKANE VALLEY, WA Stormwater Fund #402 2023 Budget [RECURRING ACTIVITY Revenues Stormwater Management Fees Investment Interest Total Recurring Revenues 2022 Amended Budget 1,910,000 2,000 6/6/2022 2023 Proposed Budget $ Inc (Dec) % Inc (Dec) 1,951,000 2,000 41,000 2.15% 0 0.00% 1,912,000 1,953,000 41,000 2.14% Expenditures Wages / Benefits / Payroll Taxes 560,631 591,562 30,931 5.52% Supplies 18,150 20,800 2,650 14.60% Services & Charges 1,248,395 1,324,742 76,347 6.12% Intergovernmental Payments 45,000 48,000 3,000 6.67% Vehicle Rentals #501 6,750 6,750 0 0.00% Total Recurring Expenditures 1,878,926 1,991,854 112,928 6.01% Recurring Revenues Over (Under) Recurring Expenditures 33,074 (38,854) NONRECURRING ACTIVITY Revenues Grant Proceeds Total Nonrecurring Revenues a o 0 0.00% 4 0 0 0.00% Expenditures Capital -various projects 315,000 200,000 (115,000) -36.51% Watershed studies 100,000 100,000 0 0.00% Stormwater Comprehensive Plan Update 100,000 50,000 (50,000) -50.00% Generator for Maintenance Shop (1/2 cost to #10i 50,000 0 (50,000) -100.00% Total Nonrecurring Expenditures 565,000 350,000 (215,000) -38.05% Nonrecurring Revenues Over (Under) Nonrecurring Expenditures Excess (Deficit) of Total Revenues Over (Under) Total Expenditures Beginning working capital Ending working capital (565,000) (350,000) (531,926) (388,854) 2,401,719 1,869,793 1,869,793 1,480,939 Ending working capital as a percent of recurring expenditures = 74.35% 402 Page 7 of 12 P:1Finance12023 Budget\Budget Worksheets\RCAs and Intros and PowerPoint Presentations12022 06 14 Budget Workshop\Front Overview1001 compare 2021 and 2022 CITY OF SPOKANE VALLEY, WA 2023 Budget General Fund Department Changes from 2022 to 2023 City Council Wages, Payroll Taxes & Benefits Supplies Services & Charges Total City Manager Wages, Payroll Taxes & Benefits Supplies Services & Charges Total City Attorney Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Public Safety Wages/Payroll Taxes/Benefits Supplies Other Services and Charges intergovernmental Services Total Deputy City Manager Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Finance Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Human Resources Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Information Technology Wages, Payroll Taxes & Benefits Supplies Services & Charges Total 2022 Amended Budget 350,912 5,500 325,100 2023 Proposed Budget 359,978 5,500 342,080 681,512 707,558 846,026 4,300 70,800 886,890 5,500 73,500 921,126 965,890 643,833 3,505 88,651 698,749 5,322 96,759 735,989 800,830 23,126 37,843 42,100 51,500 313,300 324,200 29,425,908 32,053,640 29,804,434 32,467,183 503,822 600 40,000 537,517 600 52,700 544,422 590,817 1,227,780 2,900 16,300 Difference Between 2022 and 2023 Increase (Decrease) 9,066 0 16,980 2.58% 0.00% 5.22% 26,046 3.82% 40,864 1,200 2,700 4.83% 27.91% 3.81% 44,764 4.86% 54,916 1,817 8,108 8.53% 51.84% 9.15% 64,841 8.81% 14,717 9,400 10,900 2,627,732 2,662,749 63.64% 22.33% 3.48% 8.93% 8.93% 33,695 0 12,700 6.69% 0.00% 31.75% 46,395 8.52% 1,292,840 65,060 2,900 0 18,100 1,800 5.30% 0.00% 11.04% 1,246,980 1,313,840 66,860 5.36% 307,605 322,468 14,863 1,200 1,200 0 26,560 30,610 4,050 4.83% 0.00% 15.25% 335,365 354,278 18,913 390,423 500 12,200 403,123 412,308 21,885 500 0 12,400 200 5.64% 5.61 0.00% 1.64% 425,208 22,085 5.48% Continued to next page) Page 8 of 12 P:1Finance12023 Budget\Budget Worksheets\RCAs and Intros and PowerPoint Presentations12022 06 14 Budget Workshop\Front Overview1001 compare 2021 and 2022 CITY OF SPOKANE VALLEY, WA 2023 Budget General Fund Department Changes from 2022 to 2023 (Continued from previous page) Facilities Wages, Payroll Taxes & Benefits Supplies Services & Charges Total 2022 Amended Budget 2023 Proposed Budget Difference Between 2022 and 2023 Increase (Decrease) 0/0 261,333 267,052 5,719 27,000 42,800 15,800 111,687 159,800 48,113 2.19% 58.52% 43.08% 400,020 469,652 69,632 17.41% Community & Public Works - Administration Wages, Payroll Taxes & Benefits Supplies Services & Charges Total 298,928 308,526 9,598 700 1,200 500 2,600 57,400 54,800 3.21% 71.43% 2107.69% 302,228 367,126 64,898 Community & Public Works - Engineering Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Community & Public Works - Building Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Community & Public Works - Planning Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Economic Development Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Parks & Rec- Admin Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Parks & Rec- Maintenance Wages, Payroll Taxes & Benefits Supplies Services & Charges Total 21.47% 2,047,008 1,994,000 (53,008) 29,800 34,000 4,200 267,378 268,469 1,091 (2.59%) 14.09% 0.41% 2,344,186 2,296,469 (47,717) (2.04%) 1,511,287 1,658,382 147,095 29,050 42,500 13,450 646,425 369,960 (276,465) 2,186,762 2,070,842 (115,920) 669,847 689,349 19,502 8,800 5,530 (3,270) 161,083 174,015 12,932 9.73% 46.30% (42.77%) (5.30%) 2.91 (37.16%) 8.03% 839,730 868,894 29,164 3.47% 903,817 938,604 34,787 6,900 7,900 1,000 551,145 599,990 48,845 3.85% 14.49% 8.86% 1,461,862 1,546,494 84,632 5.79% 290,768 297,799 7,031 3,500 2,900 (600) 56,750 75,425 18,675 2.42% (17.14%) 32.91% 351,018 376,124 25,106 7.15% 0 0 0 2,500 2,000 (500) 947,955 970,455 22,500 0.00% (20.00%) 2.37% 950,455 972,455 22,000 2.31% (Continued to next page) Page 9of12 P:1Finance12023 Budget\Budget Worksheets\RCAs and Intros and PowerPoint Presentations12022 06 14 Budget Workshop\Front Overview1001 compare 2021 and 2022 CITY OF SPOKANE VALLEY, WA 2023 Budget General Fund Department Changes from 2022 to 2023 (Continued from previous page) 1 Parks & Rec- Recreation Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Parks & Rec- Aquatics Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Parks & Rec- Senior Center Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Parks & Rec- CenterPlace Wages, Payroll Taxes & Benefits Supplies Services & Charges Total General Government Wages, Payroll Taxes & Benefits Supplies Services & Charges Intergovernmental Services Capital outlays Total Transfers out - #204 debt service Transfers out - #309 park capital proj Transfers out -#311 Pavement Preservation Transfers out - #502 Total recurring expenditures 2022 Amended Budget 239,707 12,400 78,580 2023 Proposed Budget 252,831 15,900 79,625 330,687 348,356 0 2,000 536,700 0 2,000 563,700 538,700 565,700 29,976 1,600 5,225 36,801 553,141 83,774 333,460 31,337 1,600 5,175 38,112 562,648 96,924 336,931 970,375 996,503 Difference Between 2022 and 2023 Increase (Decrease) % 13,124 3,500 1,045 5.48% 28.23% 1.33% 17,669 5.34% 0 0 27,000 0.00% 0.00% 5.03% 27,000 5.01% 1,361 4.54% 0 0.00% (50) (0.96%) 1,311 3.56% 9,507 13,150 3,471 1.72% 15.70% 1.04% 26,128 2.69% 0 0 0 159,413 169,650 10,237 1,254,000 1,307,950 53,950 260,300 400,118 139,818 30,000 15,000 (15,000) 1,703,713 1,892,718 189,005 0.00% 6.42% 4,30% 53.71% (50.00%) 11.09% 401,400 401,150 (250) (0.06%) 160,000 160,000 0 1,001,800 450,000 49,102,688 1,011,800 450,000 52,457,999 0.00% 10,000 1.00% 0 0.00% 3,355,311 6.83% (Continued to next page)] Page 10 of 12 P:1Finance12023 Budget\Budget Worksheets\RCAs and Intros and PowerPoint Presentations12022 06 14 Budget Workshop\Front Overview1001 compare 2021 and 2022 CITY OF SPOKANE VALLEY, WA 2023 Budget General Fund Department Changes from 2022 to 2023 Summary by Category Wages, Payroll Taxes & Benefits Supplies Services & Charges Transfers out - #204 Transfers out - #309 2022 Amended Budget 2023 Proposed Budget Difference Between 2022 and 2023 Increase (Decrease) 11, 099, 339 11, 549,121 449,782 4.05% 428,042 497,926 69,884 16.33% 5,845,899 5,919,244 73,345 1.25% 401,400 401,150 (250) (0.06%) 160,000 160,000 0 0,00% Transfers out -#311 - Pavement Preser 1,001,800 1,011,800 10,000 1.00% Transfers out - #502 450,000 450,000 0 0.00% Intergovernmental Svc (public safety) 29,425,908 32,053,640 2,627,732 8,93% Intergovernmental Svc 260,300 400,118 139,818 53.71% Capital outlay 30,000 15,000 (15,000) (50.00%) 49,102,688 52,457,999 3,355,311 6.83% Page 11 of 12 #001 - General Fund City Manager 1 City Clerk City Attorney Public Safety Deputy City Manager Finance Human Resources Information Technology Public Works Facilities CPW - Administration CPW - Engineering CPW - Building CPW - Planning Economic Development CED - Administration CED - Economic Development CED - Development Services CED - Engineering CED - Planning CED - Building Parks & Rec -Admin Parks & Ree - Recreation Parks & Rec - Senior Center Parks & Ree - CenterPlace CITY OF SPOKANE VALLEY, WA Full Time Equivalent Employees 2013 I 2014 I 2015 1 2016 Adopted 2017 I 2018 I 2019 I 2020 1 2021 (2t 5 5 5 5 5 7 6.5 7.5 7.5 3 3 3 3 3 3.5 3.5 4 4 0 0 0 0 0 0 0.12 0.12 0.12 6 6 6 6 6 3 1 1 1 10.75 11.75 11.75 11.75 11.75 11.75 11.75 11.75 11.75 2 2 2 2 2 2 2 2 2 0 0 0 0 0 0 0 0 0 7 7.375 7.375 7.375 6.375 0 0 0 0 0 0 0 0 1 1 0.88 0.88 1.88 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12.5 13.275 13.025 14.025 0 0 0 0 0 18 20 21 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6.375 6 6 5.77 2 2 2 2 1 0 0 0 0 0 0 2.5 2.65 4 0 0 0 0 0 0 11 11 10 0 0 0 0 8 7 0 0 0 0 0 0 0 8 8 0 0 0 0 0 0 0 11.5 12.5 14 14 15 0 0 0 0 2 2 2 2 2 2 2 2 2 1 1 1 1 1 1 1 1.6 1.6 1 1 1 1 1 1 1 0.4 0.4 5 5 5 5 5 5 5 5 5 Amended 2022 (3) 5.5 4 0.36 3 9.75 2 3 0 2.8 2 13.825 15 5 6.77 0 0 0 0 Proposed 2023 Difference from 2022 to 2023 { (-) 5.5 0.000 4 0.000 0.36 0.000 3 0.000 9.75 0.000 2 0.000 3 0.000 0 0.000 2.8 0.000 2 0.000 13.825 0.000 15 0.000 5 0.000 6.77 0.000 0 0.000 0 0.000 0 0.000 0 0.000 0 0 0.000 0 0 0.000 2 2 0.000 1.6 1.6 0.000 0.4 0.4 0.000 4.84 4.84 0.000 Total General Fund 72.25 73.625 73.625 73.775 74.125 74.125 74.025 76.275 77.045 81.845 81.845 0.000 #101 - Street Fund 5 5.375 5.725 5.725 5.725 5.725 7.725 7.475 7.475 7.475 7.475 0.000 #303 - Street Capital Project Fund 3.5 3.5 3.5 3.5 3.5 5 8.1 7.6 7.6 9.8 9.8 0.000 #402 - Stormwater Fund 4.5 4.75 4.4 4.4 4.4 4.4 3.9 3.9 4.13 4.13 4.13 0.000 Total FTEs 85.25 87.25 87.25 87.4 87.75 89.25 93.75 95.25 96.25 103.25 103.25 0.000 m (1) . FTEs for 2017 reflect the reorganization that was effective in April 2017. The original 2017 Budget had FTEs of 88.4. (2) FTEs for 2018 reflect the budget amendment approved on May 29, 2018. (3) The 2022 Budget was amended to to reflect the City's reorganization, which added 1 FTE as the Community and Public Works Director and 1 FTE for a Custodian. P:1Finance12023 Budget\Budget Worksheets\RCAs and Intros and PowerPoint Presentations\2022 06 14 Budget Workshop\Front 0verview\FTE Summary P:1Financel2023 Budget\Budget Worksheets\RCAS and Intros and PowerPoint Presentations12022 06 14 Budget Workshop\Tab 1 Economic Forecast\For the Binder12022 06 14 RCA Economic Forecast and Projections rinat.docx CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: June 14, 2022 Department Director Approval: Check all that apply: ❑ consent ❑ old business ❑ new business ❑ public hearing ❑ information ® admin. report ❑ pending legislation ❑ executive session AGENDA ITEM TITLE: Economic Forecast and Projections GOVERNING LEGISLATION: Economic conditions are evaluated as part of the 2023 Budget development process. PREVIOUS COUNCIL ACTION TAKEN: NIA BACKGROUND: City staff monitor economic conditions throughout the year for impacts to the City's operations and budget. During the budget development process, these conditions and forecasted conditions are reviewed extensively to estimate revenue and expenditure streams in the upcoming budget periods. As well as reviewing reports on general economic conditions from state and federal sources, City staff watch sales tax receipts, telephone utility taxes, motor vehicle fuel taxes, lodging taxes, real estate excise taxes (REET), and permitting revenues as primary indicators of the City's economy. Sales Taxes In 2021, sales tax collections grew by 24.81% as compared to 2020, which is the highest percentage change seen in collections in the history of the City by a wide margin. The previous highest percentage increase was in 2016 when there was a 9.21% increase in collections. For the months of January through April 2022, sales tax collections have decreased by about 1 % as compared to the same period in 2021 with a higher decrease being seen in each subsequent month (see pages 4 through 5). In the May 13, 2022, Economic & Revenue Update from the State Economic and Revenue Forecast Council (ERFC), they note that retail sales taxes have continued to increase beyond previously forecasted levels due to the increase in inflation levels which were not expected. Also, consumers have not had to yet adjust spending to account for the increases in inflation due to historically high accumulations of savings and growth in personal income (see page 17). However, as inflation continues, consumers will likely begin to change their spending habits to match. Also, much of the increases the City has seen in sales taxes in recent years appear to be related to significant construction activity in the Northeast Industrial Area as well as area schools, and we expect tax collections to even out once these activities are complete. In response to the fact patterns being seen and reports from the ERFC, the sales tax estimates included in the 2023 Budget were calculated by taking actual collections in 2021 and reducing them by 3%. Page 1 of 30 P:1Finance12023 BudgetlBudget Worksheets\RCAs and Intros and PowerPoint Presentations12022 06 14 Budget Workshop\Tab 1 Economic ForecastTFor the Binder12022 06 14 RCA Economic Forecast and Projections rinal.docx Telephone Utility Taxes In 2021, telephone utility tax collections decreased by 21.59% as compared to 2020, which is the highest percentage change seen in these collections to date. The sharp decreases seen in 2020 and 2021 are believed to be related to the COVID-19 pandemic. However, unlike other revenue streams affected by the pandemic, the City is continuing to see decreases into 2022. For the months of January through March of 2022, telephone tax collections have decreased by 5.94% as compared to the same period in 2021. Even though we are still seeing a decrease, the decrease in 2022 so far does not seem to be as drastic as has been seen in prior years which may indicate that this revenue stream may be starting to stabilize. (see pages 6 through 7) From 2009 through 2021, there has been an average annual decrease of 8% in telephone taxes. For the 2023 Budget, the revenue estimate was calculated by taking the 2022 budget of $932,000 and reducing it by the average annual decrease of 8%. Motor Vehicle Fuel Taxes Motor vehicle fuel taxes were impacted by the COVID-19 pandemic, and we saw a decrease in collections of these taxes of 13.89% in 2020. They increased in 2021, but not up to levels seen in 2019. In the months of January through April of 2022, fuel taxes have increased by 10.96% as compared to the same period in 2021, which is on par with pre -pandemic levels (see page 8 through 9). However, recent dramatic increases in the price of fuel have the potential to cause consumers to adjust driving habits. The City's fuel tax revenues are based on the number of gallons of gasoline sold rather than the dollar amount of the sales, which means that a reduction in the number of gallons will reduce the City's collections of fuel taxes. Revenue estimates currently included in the 2023 Budget are based on per capita rates published by the Municipal Research and Services Center (MRSC) from 2021. These rates were released last summer prior to the increases in fuel costs that we are seeing in 2022. We anticipate that the estimate will be adjusted downward when MRSC releases the new rates later this summer. Lodging Taxes Lodging taxes were heavily impacted by the COVID-19 pandemic, and we saw a decrease in collections of these taxes of 40.41 % in 2020. However, these revenues bounced back to pre - pandemic levels in 2021, and in the months of January through April 2022, lodging taxes increased by 65.97% as compared to the same period in 2021 (see pages 10 through 11). This large increase appears to be due to both an increase in occupancy rates of 25.5% over the past twelve months as well as increase in the average nightly rates of 34.3%. We do not currently have 2023 Budget estimates for lodging taxes, but we would expect the estimate to be greater than the 2021 actual collections of about $744,000 if the current trend continues. However, if inflationary pressures cause consumers to reduce travel, we may see lower revenues later in the year. Lodging tax estimates will be available later this summer. Page 2 of 30 P:1Finance12023 BudgetlBudget WorksheetslRCAs and Intros and PowerPoint Presentations12022 06 14 Budget Workshop\Tab 1 Economic Forecast\For the Binder12022 06 14 RCA Economic Forecast and Projections final.docx Real Estate Excise Taxes The City had record collections of real estate excise taxes (REET) in 2021, which increased by nearly 70% from 2020. This increase was primarily due to several months of unusually large collections later in the year and are related to development that has been ongoing in the Northeast Industrial Area. For the months of January through April 2022, REET increased by 3.55% as compared to the same period in 2022 (see pages 12 through 13). In the February 2022 Washington State Economic and Revenue Forecast report, the ERFC expects that REET receipts will begin to fall in 2023 and 2024 and will level out to more historic levels starting in 2025 (see page 29). We do not currently have 2023 Budget estimates for REET, but we would expect collections to be similar to pre -pandemic levels rather than the high collections seen in 2021. REET estimates will be available later this summer. Permitting Revenues The City has seen record highs for permitting and development activity in the last several years with 2021 being the highest revenues seen to date for the City. Going into 2022, the City is continuing to see a high number of permits year-to-date. However, the valuations of those permits are more consistent with historical valuations. In 2020 and 2021, valuations and permitting revenues were inflated by several large developments occurring in the Northeast Industrial Area. Excluding those high value developments, revenues are expected to be flat going into 2022 as compared to 2021. Also, the flat revenues are expected due in part to the automatic increases to permitting fees that are now built into the Master Fee Schedule. For the 2023 Budget, estimates of permitting revenues were developed by looking at average revenue collections over the past six years, and adjusting for decreases expected due to the completion of those large developments in the Northeast Industrial Area. OPTIONS: Discussion only RECOMMENDED ACTION OR MOTION: Discussion only BUDGET/FINANCIAL IMPACTS: This is one of the multitude of components that are part of the budget development process that will conclude with Council's scheduled November 8, 2022 adoption of the 2023 Budget. STAFF CONTACT: John Hohman, City Manager; Chelsie Taylor, Finance Director ATTACHMENTS: • Finance Tax Collections History for Sales Taxes, Telephone Utility Taxes, Motor Vehicle Fuel Taxes, Lodging Taxes, and Real Estate Excise Taxes. • May 13, 2022 Economic and Revenue Update from the Economic and Revenue Forecast Council. • Excerpts from the February 2022.Washington State Economic and Revenue Forecast from the Economic and Revenue Forecast Council. Page 3 of 30 P:1Finance12023 Budget\Budget Worksheets\RCAs and Intros and PowerPoint Presentations12022 06 14 Budget Workshop\Tab 1 Economic ForecastlFinance Spreadsheetsisales tax collections 2022 CITY OF SPOKANE VALLEY, WA Sales Tax Collections - April For the years 2013 through 2022 2013 1 2014 2015 2016 2017 2018 January 1,671,269 1,677,887 1,732,299 1,863,225 1,992,273 2,078,412 February 1,133,347 1,170,640 1,197, 323 1,316,682 1,369,740 1,536,252 March 1,148,486 1,201,991 1,235,252 1,378,300 1,389,644 1,564,282 April 1,358,834 1,448,539 1,462,096 1,640,913 1,737,933 1,926, 551 2019 2020 2021 2,240,908 2,253,852 2,615,326 1,648,657 1,776,898 2,185,876 1,549,275 1,687,355 2,317,671 1,955,470 1,627,596 3,029,090 2022 2,834,686 2,161,498 2,256,314 2,790,667 5/31/2022 2021 to 2022 Difference 219,360 8.39% (24,378) (1.12%) (61,357) (2.65%) (238,423) (7.87%) Collected to date 5,311,936 5,499,057 5,626,970 6,199,120 6,489,590 7,105,497 7,394,310 7,345,701 10,147,963 10,043,165 (104,798) (1.03%) May 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 0 June 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 0 July 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 0 August 1,465,563 1,575,371 1,684,700 1,746,371 1,877,899 1,980,940 2,121,051 2,393,597 2,623,934 0 September 1,466,148 1,552,736 1,563,950 1,816,923 1,946,689 2,019,198 2,223,576 2,258,489 2,627,997 0 October 1,439,321 1,594,503 1,618,821 1,822,998 1,898,067 2,005,836 2,134,985 2,431,920 2,648,748 0 November 1,362,021 1,426,254 1,487,624 1,652,181 1,768,817 1,925,817 2,064,504 2,317,685 2,504,884 0 December 1,408,134 1,383,596 1,441,904 1,664,983 1,856,989 1,918,411 2,019,895 2,178,815 2,576,415 0 Total Collections 16,587,617 17,440,083 18,209,568 19,887,049 21,089,134 22,642,856 24,204,762 25,238,481 31,499,534 10,043,165 Budget Estimate 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 27,720,000 Actual over (under) budg 1,337,517 450,083 581,168 1,406,549 1,237,034 1,760,956 1,287,762 3,454,481 6,299,534 (17,676,835) Total actual collections o m as a % of total budget 108.77% 102.65% 103.30% 107.61% 106.23% 108.43% 105.62% 115.86% 125.00% n/a a o % change in annual o total collected 7.52% 5.14% 4.41 % 9.21% 6.04% 7.37% 6.90% 4.27% 24.81% n/a % of budget collected through April 34.83% 32.37% 31.92% 33.54% 32.69% 34.03% 32.27% 33.72% 40.27% 36.23% % of actual total collected through April 32.02% 31.53% 30.90% 31.17% 30.77% 31.38% 30.55% 29.11% 32.22% n/a Chart Reflecting History of Collections through the Month of April 12,000,000 10,000,000 April 8,000,000 . 6,000,000 4,000,000 2,000,000 0 2013 2014 2015 II I 2016 2017 2018 2019 2020 2021 2022 April March February January P:1Finance12023 Budget\Budget Worksheets\RCAs and Intros and PowerPoint Presentations12022 06 14 Budget Workshop\Tab 1 Economic Forecast\Finance Spreadsheets\sales tax collections 2022 CITY OF SPOKANE VALLEY, WA Analysis of Sales Tax Receipts through April 5/31/2022 Percent of Actual Collected through April 2021 32.22% 2020 29.11% 2019 30.55% 2018 31.38% 30.81% = average collections through April Actual Average Collections Collections through through Projected -ID April April 2022 of 2022 2018-2021 Collections W 10, 043,165 / 30.81% _.- 32, 594,152 Projected 2022 2022 2022 Projection Budget Surplus / (Deficit) 32,594,152 - 27,720,000 = 4,874,152 projection based on actual P:1FinancelFinance Activity Reports\Tax RevenuelTelephone Tax120221telephone utility tax collections 2022 CITY OF SPOKANE VALLEY, WA Telephone Utility Tax Collections - March For the years 2012 through 2021 2013 2014 2015 2016 2017 2018 2019 2020 I 2021 2022 January 217,478 February 216,552 March 223,884 210,777 205,953 208,206 177,948 212,845 174,738 182,167 173,971 177,209 162,734 163,300 162,536 130,196 164,060 158,416 136,615 132,538 138,727 123,292 121,596 121,938 (333) 155,911 100,566 81,439 80,552 78,929 6/7/2022 2020 to 2021 Difference w 0� 81,772 (24556.16%) (75,359) (48.33%) (21,637) (21.51%) Collected to date 657,914 624,936 565,531 533,347 488,570 452,672 407,880 366,826 256,144 240,920 (15,224) (5.94%) April 214,618 206,038 214,431 171,770 157,285 146,519 126,455 120,016 83,109 0 May 129,270 210,010 187,856 174,512 161,506 149,434 135,704 118,018 94,864 0 June 293,668 210,289 187,412 170,450 156,023 150,780 129,602 117,905 85,949 0 July 213,078 205,651 190,984 174,405 157,502 147,281 130,723 120,922 86,834 0 August 211,929 205,645 185,172 171,909 150,644 148,158 127,303 112,351 85,251 0 September 210,602 199,193 183,351 170,476 155,977 141,290 128,018 91,866 87,391 0 October 205,559 183,767 183,739 166,784 153,075 142,925 127,214 90,272 86,941 0 November 212,947 213,454 175,235 166,823 151,208 139,209 125,027 88,212 82,797 0 December 213,097 202,077 183,472 168,832 161,115 140,102 126,226 92,242 84,635 0 Total Collections 2,562,682 2,461,060 2,257,183 2,069,308 1,892,905 1,758,370 1,564,152 1,318,630 1,033,915 240,920 Budget Estimate 2,900,000 2,750,000 2,565,100 2,340,000 2,000,000 1,900,000 1,600,000 1,521,000 1,000,000 932,000 Actual over (under) budg (337,318) (288,940) (307,917) (270,692) (107,095) (141,630) (35,848) (202,370) 33,915 (691,080) ti Total actual collections cv co as a % of total budget 88.37% 89.49% 88.00% 88.43% 94.65% 92.55% 97.76% 86.69% 103.39% n/a co o % change in annual w total collected (6.32%) (3.97%) (8.28%) (8.32%) (8.52%) (7.11%) (11.05%) (15.70%) (21.59%) n/a 0 % of budget collected through March 22.69% 22.72% 22.05% 22.79% 24.43% 23.82% 25.49% 24.12% 25.61% 25.85% % of actual total collected through March 25.67% 25.39% 2505% 25.77% 25.81% 25.74% 26.08% 27.82% 24.77% nta Chart Reflecting History of Collections through the Month of March 700,000 600,000 500,000 - 400,000 300,000 200,000 100,000 0 (100,000) March 2013 2014 2015 2016 2017 2018 2019 2020 v F 2021 2022 March February January P:1Finance\Finance Activity Reports\Tax RevenuelTb„,hone Tax120221telephone utility tax collections 2022 CITY OF SPOKANE VALLEY, WA Analysis of Telephone Tax Receipts throug March Percent of Actual Collected through March 2021 24.77% 2020 27.82% 2019 26.08% 2018 25.74% 26.10% = average collections through March V Actual Average Collections Collections through through Projected March March 2022 cD of 2022 2018-2021 Collections W 240,920 / 26.10% _— 922,948 2022 k- Projection 922,948 - Projected 2022 2022 Budget Surplus / (Deficit) 932,000 = (9,052) 6/7/2022 projection based on actual P:IFinancet2023 Budget\Budget Worksheets\RCAs and Intros and PowerPoint Presentations12022 06 14 Budget Workshop\Tab 1 Economic Forecast\Finance Spreadsheets lmotor vehicle fuel tax collections 2022 CITY OF SPOKANE VALLEY, WA Motor Fuel (Gas) Tax Collections - April For the years 2013 through 2022 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 January 146,145 February 145,998 March 135,695 April 156,529 152,906 148,118 131,247 156,269 152,598 145,455 140,999 157,994 163,918 163,037 145,537 167,304 150,654 164,807 138,205 168,000 162,359 175,936 139,826 168,796 148,530 181,823 131,009 144,080 152,686 170,461 146,280 90,589 143,576 150,882 117,784 141,080 r5/31/2022 2021 to 2022 Difference 162,156 18,580 12.94% 156,245 5,363 3.55% 135,183 17,399 14.77% 160,396 19,316 13.69% Collected to date 584,367 588,540 597,046 639,796 621,666 646,917 605,442 560,016 553,322 613,980 60,658 10.96% May 151,595 156,850 156,259 171,829 174,211 193,986 185,669 130,168 175,706 0 June 167,479 161,965 164,872 157,737 174,838 144,308 175,985 128,359 156,670 0 July 155,348 157,805 168,205 177,427 177,019 194,267 169,733 138,932 163,103 0 August 173,983 172,308 186,277 177,567 195,780 205,438 195,107 136,633 185,516 0 September 195,397 173,299 174,505 194,640 184,342 180,874 180,605 195,550 178,022 0 October 133,441 160,539 161,520 166,369 163,780 158,062 162,187 160,272 161,171 0 November 164,303 165,871 181,771 176,178 194,814 199,282 196,240 175,980 187,269 0 December 142,140 141,298 153,338 152,787 154,298 148,960 155,728 119,282 149,169 0 Total Collections 1,868053 1,878,475 1,943,793 2,014,330 2,040,748 2,072,094 2,026,696 1,745,192 1,909,948 613,980 Budget Estimate 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 1,904,000 Actual over (under) budg (847) 12,075 76,093 930 (8,152) 10,994 (12,804) 30,192 101,248 (1,290,020) um Total actual collections co as a % of total budget 99.95% 100.65% 104.07% 100.05% 99.60% 100.53% 99.37% 101.76% 105.60% R/a 0 4, % change in annual o total collected 1.14% 0.56% 3.48% 3.63% 1.31% 1.54% (2.19%) (13.89%) 9.44% n/a % of budget collected through April 31.27% 31.53% 31.97% 31.78% 30.34% 31.39% 29.69% 32.65% 30.59% 32.25% % of actual total collected through April 31.28% 31.33% 30.72% 31.76% 30.46% 31.22% 29.87% 32.09% 28.97% n/a Chart Reflecting History of Collections through the Month of April 700,000 600,000 500,000 400,000 300,000 200,000 100,000 -I- 0 April April March February January 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 P:1Finance12023 Budget\Budget Worksheets\RCAs and Intros and P.,..erPoint Presentations12022 06 14 Budget Workshop\Tab 1 Economic Forecast\Finance Spreadsheets\motor vehicle fuel tax collections 2022 CITY OF SPOKANE VALLEY, WA Analysis of MVFT Receipts through April Percent of Actual Collected through April 2021 28.97% 2020 32.09% 2019 29.87% 2018 31.22% 30.54% = average collections through April Actual Average Collections Collections through through Projected a, April April 2022 of 2022 2018-2021 Collections co W 613,980 / 30.54% 2,010,521 0 Projected 2022 2022 2022 Projection Budget Surplus / (Deficit) 2,010,521 1,904,000 = 106,521 5f31 /2022 projection based on actual PAFinance12023 BudgettBudget Worksheets\RCAs and Intros and PowerPoint Presentationsl2022 06 14 Budget Workshop\Tab 1 Economic Forecast\ Finance Spreadsheets1105 hotel motel tax 2022 0£ 14 O l abed CITY OF SPOKANE VALLEY, WA Hotel/Motel Tax Receipts through - April Actual for the years 2013 through 2022 January February March April Total Collections 2013 24,185 25,975 27,739 40,979 2014 I 2015 25,425 26,014 29,384 48,246 27,092 27,111 32,998 50,455 2016 31,887 27,773 34,330 52,551 2017 27,210 26,795 31,601 52,242 2018 28,752 28,878 31,906 57,664 2019 31,865 32,821 40,076 59,117 2020 L 2021 36,203 31,035 37,395 24,959 26,006 31,041 30,536 44,476 2022 48,759 38,369 44,483 87,561 5/31 /2022 2020 to 2021 Difference $ 22,753 87.49% 7,328 23.61% 13,947 45.67% 43,085 96.87% 118,878 129,069 137,656 146,541 137,848 147,200 163,879 129,592 132,059 219,172 87,113 65.97% May 40,560 41,123 44,283 50,230 50,112 51,777 53,596 16,906 49,002 0 June 47,850 52,618 56,975 55,060 60,637 62,048 73,721 28,910 66,262 0 July 56,157 61,514 61,809 65,007 69,337 71,865 84,628 41,836 94,495 0 August 63,816 70,384 72,697 73,700 76,972 79,368 91,637 49,772 101,171 0 September 70,794 76,100 74,051 70,305 80,173 79,661 97,531 59,116 104,494 0 October 43,836 45,604 49,880 55,660 56,631 61,826 77,932 50,844 92,924 0 November 42,542 39,600 42,376 46,393 47,090 52,868 59,252 39,694 62,322 0 December 34,238 33,256 41,510 33,478 37,180 40,363 41,675 26,573 41,708 0 Total Collections 518,672 549,267 581,237 596,374 615,980 646,976 743,851 443,243 744,437 219,172 Budget Estimate 490,000 530,000 550,000 580,000 580,000 580,000 600,000 346,000 750,000 600,000 Actual over (under) budg 28,672 19,267 31,237 16,374 35,980 66.976 143.851 97,243 (5,563) (380,828) Total actual collections as a % of total budget 105.85% 103.64% 105.68% 102.82% 106.20% 111.55% 123.98% 128.10% 99.26% n/a % change in annual total collected 5.85% 5.90% 5.82% 2.60% 3.29°/a 5.03% 14.97% (40.41%) 67.95% Na % of budget collected through April of actual total collected through April 24.26% 24.35% 25.03% 25.27% 23.77% 25.38°A 27.31% 37,45% 17.61% 36.53% 22.92% 23.50% 23.68% 24.57% 22.38% 22.75% 22.03% 29.24% 17.74% n/a Chart Reflecting History of Collections through the Month of April April 250,000 200,000 150,000 = i April 100,000 - -_ March ■ February w 2013 _ _. - _ ■January 50,000 0 2014 2015 2016 2017 2018 2019 2020 2021 2022 ONO 61, abed P:1Finance12023 Budget\Budget Worksheets\RCAs and Intros and P�..erPoint Presentations12022 06 14 Budget Workshop\Tab 1 Economic Forecast\Finance Spreadsheets1105 hotel motel tax 2022 CITY OF SPOKANE VALLEY, WA Analysis of Hotel/Motel Tax Receipts through April Percent of Actual Collected through April 2021 17.74% 2020 29.24% 2019 22.03% 2018 22.75% Actual Collections through April of 2022 22.94% = average collections through April Average Collections through Projected April 2022 2018-2021 Collections 219,172 / 22.94% = 955,416 Projected 2022 2022 2022 Projection Budget Surplus / (Deficit) 955,416 - 600,000 = 355,416 5/31/2022 P:IFinance12023 Budget\Budget Worksheets\RCAs and Intros and PowerPoint Presentations12022 06 14 Budget Workshop\Tab 1 Economic ForecastFinance Spreadsheets1301 and 302 BEET for 2022 CITY OF SPOKANE VALLEY, WA 1st and 2nd 1/4% REET Collections through April Actual for the years 2013 through 2022 January February March April Collected to date May June July August September October November December Total distributed by Spokane County Budget estimate Actual over (under) budget Toil actual collections aaa % of total budget % t:Aange in annual total collected w % cg budget collected through April % of actual total collected through April 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 56,898 155,226 72,172 90,377 61,192 67,049 81,724 105,448 96,141 103,508 165,868 236,521 104,446 83,583 220,637 205,654 153,661 124,514 282,724 169,060 239,437 146,892 310,562 218,842 120,809 199,209 193,913 347,528 212,512 242,927 203,774 197,928 277,311 283,644 497,974 470,818 5131 /202 2 2021 to 2022 Difference 420,393 1431482 51.60% 239,226 (44,418) (15.66%) 543,267 45,293 9.10% 381,096 (89,722) (19.06%) 374,673 315,412 602,038 614,321 729,959 915,733 861,459 857,141 1,529,747 1,583,982 116,165 139,112 128,921 117,150 174,070 117,806 78,324 75,429 198,870 106,676 208,199 172,536 152,323 123,505 172,227 117,682 165,748 347,421 217,375 202,525 179,849 128,833 129,870 157,919 192,806 284,897 248,899 231,200 178,046 253,038 186,434 164,180 202,734 248,768 449,654 472,420 187,348 207,895 229,800 278,995 646,397 277,424 302,941 261,626 259,492 584,792 263,115 288,912 263,171 465,044 327,636 300,312 335,824 225,216 319,161 235,726 258,784 329,801 234,040 365,838 381,224 381,163 370,449 479,586 380,346 426,592 408,246 666,645 471,991 440,971 1,208,216 685,473 0 0 0 0 0 0 0 0 1,321,650 975,000 346,650 1,567,429 1,100, 000 467,429 135.55% 142.49% 2,131,578 1,400, 000 731,578 2,353,822 2,000,000 353,822 3,007,573 2,000,000 1,007,573 3,800 432 3,000 000 300,432 3,333,549 2,800,000 533, 549 3,658,026 2,000, 000 1,658,026 6,218,227 4,000, 000 2,218,227 1,583,982 3,000,000 (1,416,018) 152.26% 117_69% 150.38% 126,68% 119.06% 182.90% 155.46% n/a 11.47% 18.60% 35.99% 10.43% 27.77% 26.36% (12.28%) 9.73% 69.99% n/a 38.43% 28.67% 43.00% 30.72% 36.50% 30.52°,4 30.77% 42.86% 38.24% 52.80% 26.35% 20.12% 28.24% 26.10% 24.27% 24.10% 25.84% 23.43% 24.60% n/a Chart Reflecting History of Collections through the Month of Apri! 1,800,000 1,600,000 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 April ■ 2013 2014 2015 2015 ■ 2017 2018 ■ 2019 2020 2021 54,235 3.55% 2022 April March February January ,nance12023 Budget\Budget Worksheets\RCAs and Intros and PowerPoint Presentations12022 14 Budget WoricshoplTab 1 Economic Forecast\Finance Spreadsheets1301 and 302 REST for-z w 0 O CITY OF SPOKANE VALLEY, WA Analysis of lst and 2nd 1/4% REET through April Percent of Actual Collected through April 2021 24.60% 2020 23.43% l 24.49% = average collections through April 2019 25.84% 2018 24.10% Actual Average Collections Collections • through through Projected April April 2022 of 2022 2018-2021 Collections 1,583,982 / 24.49°/0 = - 6,467,186 2022 Projection 6.467.186 Projected 2022 2022 Budget Surplus 1 (Deficit) 3,000,000 = 3,467,186 Economic and Revenue Forecast Council III U1lll NiwW Economic & Revenue Update May 13, 2022 uty 11wmVi uim 2 '''' 1pwuuwuwwu t uuia�usui ,viswuuue iu� u a�� Wm5555555��1 Summary • U.S. employment increased by 428,000 jobs in April; the unemployment rate was unchanged at 3.6%. • U.S. real GDP decreased 1.4% (SAAR) in the first quarter of 2022.. • The Federal Reserve increased the federal funds interest rate by 50 basis points. • For the 12 months ending April 2022, consumer prices increased by 8.2% (SA). • Washington housing construction remained very strong in the first quarter. • Seattle -area home prices continue to rise rapidly. • Seattle -area consumer price inflation outpaced the national average. • Major General Fund -State (GF-S) revenue collections for the April 11 - May 10, 2022 collection period came in $173.2 million (7.6%) higher than forecasted in February. • Cumulatively, collections are now $428.5 million (7.5%0) higher than forecasted. United States April economic data were mixed, with another large increase in employment, stronger residential construction and industrial production and higher auto sales. On the downside, GDP declined for the first time since early 2020 and inflation remained high. National employment in April increased by 428,000 net jobs. Employment in February and March were revised down by a combined 39,000 jobs. Sectors with the largest job gains in April included manufacturing (+55,000), transportation and warehousing (+52,000), food services and drinking places (+44,000), professional and technical services (+36,000), financial activities (+35,000), health care (+34,000), retail trade (+29,000), and accommodation (+22,000). Sectors with declining employment in April included employment services (-10,000), specialty trade contractors (-6,000), Federal government (-6,000), motion picture and sound recording (--6,000), services to building and dwellings (-3,000) and amusements, gambling and recreation (-3,000). Initial claims for unemployment insurance increased by 10,000 to 203,000 (SA) in the week ending May 7th. The four -week moving average of initial claims increased by 4,250 to 192,750. Layoff announcements in April, as tracked by outplacement firm Challenger, Gray, and Christmas, totaled 24,286, a 14% increase from the 21,387 job cuts announced in March. Average hourly earnings for all private sector employees increased by $0.10 in April. Over the past 12 months, average hourly earnings have increased by 5.5 percent. The average workweek in April was unchanged at 34.6 hours. The unemployment rate in April was 3.6%, unchanged from March. The advance estimate of real U.S. gross domestic product in the first quarter decreased by 1.4% (SAAR), the first decline in GDP since the second Economic and Revenue Forecast Council Page 1 Page 14 of 30 quarter of 2020 (see figure). Net exports, private inventories and government spending all declined while personal consumption expenditures and fixed investment increased. Real GDP increased by 6.9% in the fourth quarter. GDP declined in the first quarter 40 30 fx20 a y 10 .. c 0 ■.r ■ ■.■ i■ ■ ■ ■ ■ ■ ■-■ ■ ■ ■. 1 ■ 1 ■ v u v-10 a -20 -30 -40 2016 2017 2018 2019 2020 2021 2022 In an effort to slow the rate of inflation, the Federal Reserve increased the federal funds interest rate by 50 basis points to a range of 0.75% to 1.0%. It also announced a plan to start reducing its bond portfolio as of June 15t Consumer prices in April rose 0.3% (SA) following a 1.2% increase (SA) in March. Compared to April 2021, prices are up 8.2% (SA). Core prices, which exclude food and energy, rose by 6.1% (SA) compared to April 2021. The Institute for Supply Management's Manufacturing Purchasing Managers Index (PMI®) for April decreased by 1.7 points to 55.4 (50 or above indicates expansion). This is the lowest reading for the manufacturing index since July 2020. The services PMI® for April was 57.1, down 1.7 points from the March level. Industrial production in March increased by 0.9% (SA) following a revised 0.9% increase in February. Industrial production is 5.5% (SA) above its March 2021 level. New orders for core capital goods (i.e., durables excluding aircraft and military), which is a proxy for business investment, increased by 1.3% (SA) in March following a revised 0.2% decrease in February according to U.S. Census Bureau data. New orders for core capital goods were 10.3% above their March 2021 level. Light motor vehicle (autos and light trucks) sales in April increased to 14.3 million units (SAAR) from 13.4 million units in March, a 6.6% increase. April sales were 21.9% below their April 2021 level. Residential construction activity increased in March but home sales slowed. March housing starts increased by 0.3% (SA) compared to February and were 3,9% above their March 2021 level. Housing units authorized by building permits in March were 0.4% (SA) above their February level and 6.7% above their year-ago level. New home sales in March decreased by 8.6% (SA) compared to February and were 12.6%° below their year-ago level. Existing home sales in March decreased by 2.7% (SA) compared to February and were down 4.5% compared to March 2021. The seasonally adjusted Case- Shiller national home price index for February was 1.9% above its January level and 19.8% above its year-ago level. Two key measures of consumer confidence moved in opposite directions this month. The University of Michigan (UM) consumer sentiment survey increased by 5.8 points to 65.2 in April. Most of the improvement in consumer sentiment reflected improved expectations about the outlook for the economy and for personal finances. The Conference Board index of consumer confidence was almost unchanged in April, decreasing by 0.3 points to 107.3. Survey results indicated that concerns about inflation were slightly lower than in February but remain elevated. After declining in early April, crude oil prices increased over the last month. U.S. benchmark West Texas Intermediate was $107 per barrel, up $7 from a month earlier. European benchmark Brent was $110 per barrel, also up $7 from a month earlier. Gasoline prices increased $0.24 between April 11th and May 9th, rising to $4.33 per gallon (regular, all formulations). The American Trucking Association's truck tonnage index increased 2.4% (SA) in March following a revised 0.7% increase in February. The index is 3.8% above its March 2021 level. Rail carloads for April decreased 1.7% from their March level and were 3.4% below their year-ago level. Intermodal rail units for April (shipping containers or truck trailers) were 1.2% above their March level but 7.7% below their April 2021 level. Economic and Revenue Forecast Council Page 2 Page 15 of 30 Washington We have four months of new Washington employment data since the February forecast was released. Total seasonally adjusted nonfarm payroll employment increased 57,800 in January, February, March, and April which was 6,400 more than the increase of 51,400 expected in the forecast. Washington employment is now 1,400 (0.0%) lower than at its February 2020 peak. Private services -providing sectors added 47,400 jobs in the four -month period of which 13,800 were in the socially -dense leisure and hospitality sector. The manufacturing sector added 4,000 jobs, including 1,100 jobs in aerospace manufacturing, and construction employment increased by 5,000 jobs. State and local government employment increased by 1,500 jobs in January, February, March, and April but the federal government lost 100 jobs. Washington housing construction remained very strong in the first quarter of 2022 due to booming multi -family activity. In the first quarter, 60,500 units (SAAR) were permitted, up from 58,900 in the fourth quarter of 2021. First quarter permits consisted of 25,000 single-family units and 35,500 multi -family units. The number of multi- family units permitted in each of the last three quarters was higher than in any previous quarter in the history of the series which dates back to 1968 (see figure). The February forecast assumed 51,200 (SAAR) units in the first quarter consisting of 24,800 single-family units and 26,400 multi -family units. Thousands of Units (SAAR) 70 60 50 40 30 20 10 0 2000 Multifamily housing is booming 2004 2008 2012 2016 2020 Single -Family Multi -Family Total Seattle -area home prices continue to rise rapidly. According to the S&P/Case-Shiller Home Price Indices, seasonally adjusted Seattle home prices increased 3.5% in February compared to a 2.4% increase in the composite-20 index. February Seattle home prices were up 26.6% over the Economic and Revenue Forecast Council year, which is a new record in the series that goes back to 2000-2001 growth. In comparison, the composite-20 index was up 20.2% over the year in February. February Seattle home prices were up 193% since the December 2011 trough and exceeded the May 2007 peak by 103%. Seattle -area consumer price inflation outpaced the national average in the year ending in April 2022. From April 2021 to April 2022, the seasonally adjusted Seattle CPI rose 9.1% compared to the 8.2% increase in the U.S. City Average index. These relatively high rates were partially due to much higher food and energy prices this year compared to last year. However, core prices, which exclude food and energy, still increased 7.8% in Seattle and 6.1% in the national index. Seattle shelter cost inflation exceeded the national average at 6.3% compared to 5.1%. Seattle inflation excluding shelter also exceeded the national average at 10.7% compared to 9.8%. According to the World Institute for Strategic Economic Research (WISER), Washington exports increased 29% from the first quarter of 2021 to the first quarter of 2022. After more than two years of year -over -year declines, Washington exports of transportation equipment (mostly Boeing planes) increased over the year for a fourth consecutive quarter, rising 92%. Agricultural exports increased 17% over the year but this could be misleading as the data include soybean and corn exports which receive only minimal processing in Washington. Exports from all other sectors (mostly manufacturing) increased 12% over the year. Washington car and truck sales edged up in April after a steep decline in March. The seasonally adjusted number of new vehicle registrations increased 0.3% in April following a 12.0% decrease in March. The number of registrations was down 24.2% over the year in April. Revenue Overview Major General Fund -State (GF-S) revenue collections for the April 11 - May 10, 2022 collection period came in $173.2 million (7.6%) higher than forecasted in February. Cumulatively, collections are now $428.5 million (7.5%) higher than forecasted. Page 3 Page 16 of 30 Revenue Act Revenue Act taxes consist of the sales, use, business and occupation (B&O), utility, and tobacco products taxes along with associated penalty and interest payments. The revenue collections reported here are for the April 11 - May 10, 2022 collection period. Collections correspond primarily to the March 2022 economic activity of monthly filers, first quarter 2022 activity of quarterly filers and 2022 activity of those who took advantage of the recently extended April 15th due date for annual filers. Revenue Act collections for the current period came in $131.0 million (7.0%) higher than the February forecast. Adjusted for large one-time payments and refunds, collections increased 10.3% year over year (see figure). The 12- month moving average of year -over -year growth decreased to 16.1%0. Seasonally adjusted collections decreased from last month's elevated level (see figure). Adjusted year -over -year growth for first quarter 2022 activity was 12.4%, down from 13.1% growth for fourth quarter 2021 activity. 45 35 25 15 a 5 -5 -15 Revenue Act collections* (year -over -year percent change) -25 2004 2006 2009 2012 2014 2017 2020 YOY %Change Average Growth (12-mo. ma) 'Current definit€on, adjusted for large payments/refunds and deferred 2020 payments 0 0 1.9 1.7 1.5 03 1.3 1.1 0.9 0.7 Seasonally adjusted Revenue Act receipts 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022 Revenue Act Revenue January 2904 through March 2022 activity Current definition, adjusted for large payments/refunds and deferred 2020 payments 3-Month Moving Average Economic and Revenue Forecast Council Cumulatively, Revenue Act collections are now $350.6 million (7.3%) higher than forecasted. Much of the large cumulative variance is due to the sharp increase in inflation that began in February, which was unforeseen by the forecast. A historically high accumulation of savings and healthy state personal income growth allowed consumers and businesses on average to avoid sharp reductions to their real spending in February and March. As a result, the growth in nominal taxable activity reflects the increased prices of the items purchased more than increases in real purchases. As shown in the "Key Revenue Variables" table, unadjusted Revenue Act collections increased 12.1% year over year. Retail sales tax collections increased 9.1% year over year and B&O tax collections increased 19.4% year over year. Total tax payments from electronic filers who also filed returns for March activity in the April 11 - May 10, 2021 period were up 7.5% year over year (payments are mainly Revenue Act taxes but include some non -Revenue Act taxes as well). Last month payments were up 14.8% year over year. Some details of the payments: • Total payments in the retail trade sector increased 1.2% year over year. Last month, payments increased 11.2%0 year over year. ■ Payments from the motor vehicles and parts sector decreased 1.1% year over year. Last month, payments in the sector increased 13.2% year over year. Retail trade sectors with high growth rates were gas stations and convenience stores (+17.0%) and electronics and appliances (+9.1%). Retail trade sectors besides autos showing negative growth were miscellaneous retailers (-3.8%), furniture and home furnishings (-1.5%), general merchandise stores (-1.4%) and drug and health stores (- 1.4%). • Payments from non -retail trade sectors increased 11.3% year over year in the current period. Last month, year -over -year payments increased 17.0%. • Tax payments by businesses in the accommodation and food services sector were up 27.1% year over year. Last month Page 4 Page 17 of 30 receipts from the sector were up 43.2% year over year. Payments from the manufacturing sector increased by 2.4% year over year. Last month payments increased 6.0% year over year. This month saw a large decrease in payments from the petroleum refining sector and a large increase in payments from the transportation equipment sector. Excluding the transportation and petroleum sectors, payments from the remaining manufacturing sectors increased by 12.4% year over year after increasing 12.8% last month. • Tax payments by businesses in the construction sector increased 7.3% year over year. Last month receipts from the construction sector increased 9.0% year over year. DOR Non -Revenue Act April DOR non -Revenue Act collections came in $43.0 million (9.6%) higher than forecasted. Cumulatively, collections are $79.2 million (8.7%) higher than forecasted. April REET receipts came in $46.0 million (39,0%) higher than forecasted. Seasonally adjusted estimated taxable activity increased slightly from last month's level (see figure). As of publication time, detailed data on large commercial versus residential transactions was not yet available for March or April, Cumulatively, collections are now $97.0 million (29.7%) higher than forecasted. 16 d14 to 8 6 4 2 < 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022 Source: ERFC, data through April 2022 estimated activity Estimated taxable REET activity remained strong in April Liquor taxes came in $1.0 million (3.5%) higher than forecasted. Cumulatively, collections are now $1.1 million (1.4%) higher than forecasted. Economic and Revenue Forecast Council Cigarette tax receipts came in $4.8 million (19.1%) lower than forecasted. The shortfall, however, was due to a large number of deferred payments for tax stamps rather than a shortfall in stamp purchases, so collections should come in above the forecast next month. Cumulatively, collections are now $3.0 million (4.3%) lower than forecasted. Property tax collections came in $5.5 million (2.1%) higher than forecasted. Cumulatively, however, collections are $10.4 million (3.1%) lower than forecasted. Net refunds of unclaimed property from the GF-S were $5.1 million higher than forecasted. Cumulatively, net refunds are now $10.6 million higher than forecasted. All other DOR revenue came in $0.5 million (2.5%) higher than forecasted. Cumulatively, this revenue is now $5.1 million (4.9%) higher than forecasted. Other Revenue The GF-S share of fines, fees, surcharges, and forfeitures from the Washington court system was $0.9 million (19.5%) lower than forecasted. Cumulatively, receipts are now $1.4 million (12.9%) lower than forecasted. Page 5 Page 18 of 30 0£ 10 6I abed Key U.S. Economic Variables 2021 2022 Nov. Dec. Jan. Feb. Mar. Apr. 2020 2021 Real GDP (SAAR) Industrial Production (SA, 2007 = 100) YOY % Change ISM Manufacturing Index (50+ = growth) ISM Non-Manuf. Index (50+ = growth) 6.9 -1.4 102.0 101.6 102.7 103.6 104.6 5.0 3.4 3.3 7.5 5.5 61.1 58.7 57.6 58.6 57.1 55.4 69.1 62.0 59.9 56.5 58.3 57.1 -3.4 5.7 95.0 -7.2 52.5 100.1 5.5 60.7 54.3 62.5 Housing Starts (SAAR, Poo) 1,703 1,754 1,679 1,788 1,793 - 1,330 1,370 YOY % Change 9.8 5.6 3.3 23.6 3.9 - 3.1 3.0 Light Motor Vehicle Sales (SAAR, mil.) 13.0 12.5 15.0 14.0 13.4 14.3 14.5 15.0 YOY % Change -17.9 -23.1 -10.3 -12.3 -24.0 -21.9 -14.7 3.5 CPI (SA, 1982-84 = 100) 278.5 280.1 281.9 284.2 287.7 288.7 258.8 271.0 YOY % Change 6.8 7.1 7.5 7.9 8.6 8.2 1.2 4.7 Core CPI (SA, 1982-84 = 100) 283.2 284.8 286.4 287.9 288.8 290.5 267.7 277.3 YOY % Change 5.0 5.5 6.0 6.4 6.4 6.1 1.7 3.6 IPD for Consumption (2009=100) 118.1 118.7 119.3 120.0 121.0 111.2 115.5 YOY % Change 5.6 5.8 6.0 6.3 0.0 - 1.2 3.9 Nonfarm Payroll Empl., e-o-p (SA, mil.) 148.7 149.2 149.7 150.5 150.9 151.3 142.5 149.2 Monthly Change 0.65 0.59 0.50 0.71 0.43 0.43 -9.29 6.74 Unemployment Rate (SA, percent) 4.2 3.9 4.0 3.8 3.6 3.6 8.1 5.4 Yield on 10-Year Treasury Note (percent) 1.56 1.47 1.76 1.93 2.13 2.75 0.89 1.44 Yield on 3-Month Treasury Bill (percent) 0.05 0.06 0.15 0.31 0.45 0.76 0.37 0.04 Broad Real USD Index** (Jan. 2006=100) 109.1 110.3 109.7 109.9 111.3 112.6 108.8 106.3 Federal Budget Deficit ($ bil.)* 191.3 21.3 -118.7 216.6 192.6 -308.2 3,131.9 2,775.6 FYTD sum 356.4 377.7 259.0 475.6 668.2 360.0 US Trade Balance ($ bil.) -80.1 -82.0 -89.2 -89.8 -109.8 - -676.7 -861.4 YTD Sum -779.4 -861.4 -89.2 -179.0 -288.8 - *Federal Fiscal Year runs from October lst to September 30th. **Weighted average of U.S. dollar foreign exchange values against currencies of major U.S. trading partners, Federal Reserve. Economic and Revenue Forecast Council Page 6 Key Washington Economic Variables 2021 Nov. 2022 Dec. Jan. Feb. Mar. Apr. 2020 2021 Employment Total Nonfarm (SA, 000) Change from Previous Month (000) Construction Change from Previous Month Manufacturing Change from Previous Month Aerospace Change from Previous Month Software Change from Previous Month All Other Change from Previous Month Other Indicators Seattle CPI (1982-84=100, NSA) Housing Permits (SAAR, 000) WA Index of Leading Ind. (2004=100) WA Business Cycle Ind. (Trend=50) Avg. Weekly Hours in Manuf. (SA) Avg. Hourly Earnings in Manuf. New Vehicle Registrations (SA, 000) Initial Unemployment Claims (SA, 000) Personal Income (SAAR, $bil.) Median Home Price ($0o0) 3,445.1 3,458.9 3,466.9 3,493.7 3,501.9 3,516.7 6.9 13.7 8.0 26.8 8.3 14.8 227.0 228.6 230.3 232.9 234.4 233.5 1.2 1.6 1.7 2.6 1.4 -0.8 262.5 263.8 264.6 266.7 267.8 267.8 2.5 1.3 0.8 2.1 1.1 0.0 67.9 67.8 67.7 68.0 68.5 68.9 0.9 -0.1 -0.1 0.3 0.5 0.4 81.8 82.2 81.8 81.9 83.1 83.0 0.3 0.4 -0.3 0.1 1.2 -0.1 2,873.8 2,884.3 2,890.2 2,912.1 2,916.7 2,932.3 3.0 10.5 5.9 22.0 4.6 15.6 56.0 24.7% 139.5 9.6% 93.1 26.0% 40.1 -4.7% 28.8 3.9% 18.2 - 17.4% 29.5 - 77.3% 304.9 7.6%n 58.2 17.2% 138.9 7.5% 94.2 22.2% 39.5 -5.2% 29.6 6.7% 17.3 - 20.8% 33.4 - 68.6% 555.7 7.8% 572.7 24.4% 59.0 -5.7% 140.0 7.4% 94.6 22.9% 40.3 -2.9% 30.0 4.5% 17.7 - 20.2% 24.3 - 69.2% 310.1 8.1% 64.3 -7.2% 142.7 8.0% 100.5 23.9% 41.3 1.3% 29.6 6.4% 22.7 -8.5% 15.9 -69.5% 58.2 10.5% 143.3 7.8% 100.0 19.5% 41.1 -0.2% 29.8 8.1 % 19.9 -17.9% 16.1 -69.3% 316.5 9.1 % 20.0 - 24.2% 13.5 - 70.8% 3,257.0 -247.3 221.3 -1.8 260.3 - 33.7 70.9 - 18.7 77.8 4.5 2,697.6 - 216.4 End -of -period 3,458.9 201.8 228.6 7.3 263.8 3.5 67.8 -3.1 82.2 4.4 2,884.3 186.7 Annual Average 282.6 296.0 1.7% 4.7% 44.7 56.3 - 7.2% 25.7% 124.7 136.3 - 4.4% 9.3% 67.4 88.3 -15.5% 30.9% 41.8 40.9 -1.8% -2.2% 28.3 28.0 -3.3% -1.0% 19.5 22.0 -17.4% 12.7% 173.8 41.1 490.5% -76.4% 516.4 556.3 7.6% 7.7% 440.4 553.5 11.3% 25.7% *Employment data has been Kalman filtered and does not match figures released by the BLS *Percentage Change is Year -over -Year nomic and Revenue Forecast Council Pagc' OE Jo 4Zabed Key Revenue Variables Thousands of Dollars 2021 Apr 11- May 11- May 10 June 10 Jun 11- Jul 11- Jul IO Aug 10 Aug 11- Sep 10 Sep 11- Oct 10 Oct 11- Nov 11- Nov 10 Dec 10 2022 Dec 11- Jan 11- Jan 10 Feb 10 Feb 11- Mar 10 Mar 11- Apr 11- Apr 10 May 10 Department of Revenue -Total 2,206,761 3,556,093 2,151,540 2,153,658 2,023,111 2,011,729 2,299,709 3,485,814 2,317,294 2,273,142 1,810,380 1,855,094 2,457,697 48.1 33.0 6.5 13.9 16.3 20.3 14.0 I0.5 15.3 11.9 11.1 15.3 11.4 Revenue Act 1,756,216 1,661,082 1,629,511 1,843,362 1,735,584 1,704,677 1,842,058 1,711,668 1,726,750 2,043,315 1,566,294 1,602,613 1,968,103 48.2 38.7 8.4 19.7 12.9 17.5 14.2 12.7 20.4 11.6 9.8 16.9 12.I Retail Sales Tax 1,149,368 1,101,770 1,099,891 1,231,798 1,178,684 1,144,375 1,216,773 1,124,528 1,115,485 1,352,281 1,018,321 1,026,690 1,254,318 50.5 39.7 13.5 20.4 I4.6 16.3 14.7 11.2 15.7 13.2 I0.4 15.6 9.1 Business and Occupation Tax 477,639 424,70E 414,747 483,321 437,342 434,644 503,720 459,445 486,737 543,337 415,000 437,786 570,466 39.2 34.0 7.0 19.8 12.8 22.4 13.8 1I.1 27-5 7.5 9.4 24.0 19.4 Use Tax 80,083 80,801 70,870 76,856 74,407 73,396 77,522 72,183 68,306 86,524 63,312 76,790 86,329 96.3 50.5 -3.7 17.8 1.6 2.6 15.6 21.7 10.2 30.7 -7.6 10.7 7.8 Public Utility Tax 46,399 41,174 35,574 37,573 35,671 39,562 32,950 37,479 37,793 46,945 51,739 44,225 45,874 61.2 51.3 -36.9 10.4 9.6 19.0 9.5 63.3 87.1 34.0 2I.5 1.0 -1.1 Tobacco Products Tax 2,309 6,319 2,827 7,869 2,258 6,584 2,250 3,988 3,976 2,112 4,371 6,027 2,366 -34.0 66.7 -40.5 I5.1 -51.6 96.7 -44.9 -20.3 73.2 -62.9 32.4 23.5 2.5 Penalties and Interest 418 6,309 5,602 5,945 7,223 6,115 8,844 14,044 14,455 12,117 13,550 11,096 8,750 -91.0 -15.1 -48.2 -I6.4 -28.9 77.2 12.5 126.6 278.2 -48.7 28.5 -7 2 2, 995.5 Non -Revenue Act* 450,545 1,895,012 522,029 310,296 287,527 307,052 457,650 1,774,146 590,544 229,827 244,086 252,481 489,594 47.6 28.4 1.0 -11.6 42.2 38.0 13.4 8.5 2.7 14.7 20.1 6.4 8.7 Liquor Sales/Liter 28,683 26,572 27,690 31,304 32,649 28,002 29,180 25,525 29,860 41,059 21,270 28,138 28,463 13.8 -9.6 -5.9 8.9 1.8 998 -1.1 3.2 4.1 -0.2 -8.0 8.6 -0.8 Cgarette 20,923 26,221 25,757 33,030 28,843 32,928 20,670 24,269 28,988 21,989 20,518 25,377 20,085 -28.6 23.0 -4.1 8.1 -5.4 23.0 -32.2 3.5 -27.8 -9.8 27.9 15.7 -4.0 Property (State School Levy) 253,527 1,697,553 299,638 46,643 17,636 26,186 89,006 1,501,169 303,140 26,769 9,953 46,224 264,188 36.0 24.9 -20.8 -74.4 -47.4 -7.1 6.4 5.5 -1.2 -9.3 -25.3 -22.3 4.2 Real Estate Excise 132,707 129,622 161,850 188,413 191,316 205,108 169,551 171,264 199,203 121,210 119,532 140,674 164,095 142.0 138.0 105.3 94.9 95.3 60.3 39.9 43.8 3.8 27.4 56.9 28.6 . 23.7 Unclaimed Property -877 -1,143 -2,968 -5,191 -1,149 3,576 130,872 33,894 17,641 700 -3,491 -2,659 -6,547 -78.0 -128.0 -56.1 220.2 -65.2 -8.3 10.7 26.4 -1,532.0 -116.0 -183.4 -143.7 646.8 Other 15,582 16,186 10,061 16,097 18,232 11,251 18,371 18,023 11,713 18,099 76,304 14,727 19,308 15.0 110.6 -2.8 10.1 58.9 10.4 -11.0 -0.1 29.9 24.0 8.5 1.4 23.9 Washington Court System (GF-5 share) 5,240 5,528 5,176 4,611 3,843 3,760 3,376 4,195 3,232 3,382 2,949 2,933 3,549 -8.9 57.7 56.7 11.1 -15.2 -12.9 -26.7 -19.5 -16.0 -29.7 -28.5 -27.0 -32.3 Total General Fund -State** 2,212,001 3,561,622 2,156,716 2,158,269 2,026,953 2,015,489 2,303,084 3,490,009 2,320,526 2,276,523 1,813,329 1,858,027 2,461,246 47.9 33.0 6.6 13.9 16.2 20-2 14.0 10.5 15.2 11.8 11.0 15.2 11.3 *Monthly Revenues (month of beginning of collection period) -' Detail may not add due to rounding. The SFS total in this report includes only collections from the DOR and the Washington Court System. Note: Italic ',mares refer to Year -over -Year percent change. Economic and Revenue Forecast Council Page 8 Revenue Forecast Variance Thousands of Dollars Period/Source April 11 - May 10, 2022 Estimate* May 10, 2022 Collections Compared to the February 2022 Forecast Department of Revenue -Total Revenue Act** (1) Non -Revenue Act(2) Liquor Sales/Liter Cigarette Property (State School Levy) Real Estate Excise Unclaimed Property Other GF-S Share of Court Fees, Fines & Forfeitures (2) Total General Fund -State*** $2,283,607 1,837,057 446,550 27,498 24,837 258,717 118,081 (1,424) 18,840 4,406 $2,288,013 Actual $2,457,697 1,968,103 489,594 28,463 20,085 264,188 164,095 (6,547) 19,308 3,549 Difference Amount Percent $174,090 7,6% 131,046 7.1% 43,044 9.6% 965 3.5% (4,752) -19.1% 5,471 2,1 46,014 39.0% (5,123) NA 468 2, 5% (857) -19.5% $2,461,246 $173,233 7.6% Cumulative Variance Since the February Forecast (February 11 - May 10, 2022) Department of Revenue -Total Revenue Act** (3) Non -Revenue Act(4) Liquor Sales/Liter Cigarette Property (State School Levy) Real Estate Excise Unclaimed Property Other GF-S Share of Court Fees, Fines & Forfeitures (4) Total General Fund -State*** $5,693,319 4,786,374 906,946 76,812 68,944 330,758 327,254 (2,048) 105,225 10,828 $5,704,147 $6,123,170 5,137, 009 986,161 77,871 65,980 320,365 424,301 (12,697) 110,339 9,431 $429,851 7.6% 350,636 7.3% 79,215 8.7% 1,059 1,4% (2,963) -4.3% (10,393) -3.1% 97,047 29.7% (10,649) NA 5,114 4,9% (1,397) -12.9% $6,132,601 $428,454 7.5% 1 Collections April 11 - May 10, 2022. Collections primarily reflect March 2022 taxable activity of monthly filers, first quarter 2022 activity of quarterly filers and 2021 activity of annual filers who used the extended April 15th due date. 2 April 2022 collections. 3 Cumulative collections, estimates and variance since the February 2022 forecast (February 11 - May 10, 2022) and revisions to history. 4 Cumulative collections, estimates and variance since the February forecast (February - April 2022) and revisions to history. * Based on the February 2022 economic and revenue forecast released February 16, 2022. **The Revenue Act consists of the retail sales, B&O, use, public utility, tobacco products taxes, and penalty and interest. *** Detail may not add due to rounding. The General Fund -State total in this report includes only collections from the Department of Revenue and the Washington court system. Economic and Revenue Forecast Council Page 22 of 30 Page 9 These pages from here forward are excerpts from the February 2022 Washington State Economic and Revenue Forecast that was prepared by the Economic and Revenue Forecast Council. The entire report is at http://www.erfc.wa.gov. Chapter 2: Washington Economy - Current Conditions and Forecast ■ The Washington economy continues to recover but growth has been hampered by the Omicron wave of the COVID-19 virus. ■ Washington employment growth during the last two months of 2021 was less than expected in the November forecast. ■ Washington employment is now 87,900 (2.5%) lower than at its February 2020 peak. Washington's unemployment rate declined to 4.5% in December from 4.7% in November. ■ Washington housing construction increased in the fourth quarter of 2021 on continued strength in multi -family activity. ■ Seattle -area home prices continue to rise rapidly. ■ Washington exports of transportation equipment increased over the year for a third consecutive quarter. Washington personal income grew only 2.0% (SAAR) in the third quarter of 2021 due to reductions in income from Covid-related programs. Washington personal income excluding these programs increased at an 11.0% annual rate. ■ Seattle consumer price inflation of 7.6% outpaced the national average of 7.10/0 in the year ending in December 2021. ■ The•Washington forecast features higher personal income growth, higher housing construction, and higher inflation than in November, but employment growth is similar. Current Conditions The Washington economy continues to recover but growth has been hampered by the Omicron wave of the COVID-19 virus Economic and Revenue The Washington economy continues to recover but growth has been hampered by the Omicron wave of the COVID-19 virus. Washington employment growth during the last two months of 2021 was less than expected in the November forecast. Washington employment is now 87,900 (2.5%) lower than at its February 2020 peak. Washington's unemployment rate declined to 4.5% in December from 4.7% in November. Washington housing construction increased in the fourth quarter of 2021 on continued strength in multi -family activity. Seattle -area home prices continue to rise rapidly. Washington exports of Forecast Council Page 20 Page 23 of 30 Personal income growth will be weak this year Our new forecast for nominal personal income growth in 2023 through 2025 averages 5.5% per year compared to 5.2% in the November forecast Washington Washington housing construction is slightly higher than in the November forecast Our forecast for nominal personal income growth this year is 2.9%, up from 1.9% in the November forecast. Personal income growth will be weak this year as the extraordinary stimulus of the last two years is withdrawn. Our new forecast for nominal personal income growth in 2023 through 2025 averages 5.5% per year compared to 5.2% in the November forecast (see Figure 2.5). Personal income growth is expected to grow at an average rate of 5.1% per year in 2026 and 2027. On an annual basis, we expect personal income to grow 5.9% in 2023, 5.3% in 2024, 5.2% in 2025, 5.2% in 2026, and 5.1% in 2027. Figure 2.5: Washington Personal Income ns of Dollars (SAAR) 700 650 600 550 500 450 400 2017 2019 February 2021 2023 2025 —November Source: Bureau of Economic Analysis, ERFC; historical data through 2021 Q3 Building Permits The outlook for Washington housing construction as measured by units authorized by building permits is slightly higher than in the November forecast. The number of authorized housing units jumped to 56,200 in 2021 from 44,100 in 2020. This was the highest annual total since 1978. As in November, we expect housing construction to decline from the recent highs. We expect permits to total 48,900 units this year, up from 47,100 units in the November forecast. We expect permits to average 44,400 units in 2023 through 2025, up from 43,500 units in the November forecast. On a calendar year basis, we expect 44,900 units in 2023, 44,100 units in 2024, 44,100 in 2025, 42,900 units in 2026, and 41,600 units in 2027. Consumer Price Index The near -term inflation outlook has increased since the November forecast The near -term inflation outlook has increased since the November forecast but we expect price pressures to diminish over the course of 2022. The Seattle core CPI index rose 3.8% in 2021 which was the highest rate since 1997. While we expect inflation to diminish over the course of 2022, on an annual average basis, core inflation will rise further to 5.2% this year, up from 4.2% in the November forecast. We now expect Seattle Chapter 2 Page 27 Page 24 of 30 0£ 30 9Z abed n w = Z g ro Q > > ro C 7 • co Z r —I as C7 U} o� UI n 3�R --Ito • 4: ' �-66 cur ap9 e.� e. �v 73 73 �a O SL N m C o m CD 0 a o w 0 3 o n o 0 a O o a c o ,-r a o 0 rp o N CS a o o n a rn CO < o n Z o 0n, c a n n W n a n= n S n to n r'o n 2 n o m o m n n 7 CD N rp g'IO ID 0 C7 0 ,C,^7'3 a —In S �-0- �c 7'N _Tns'g Sz Z SN Ol N T (le S-n C o rnr o 'moo , no 0 0, o N n Z1 N O a rG h. 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O . W N . . :(1,' N 01 NC71O V W A W AYm m0l tDr Co O NA rO;0 UIN 0U 41 U7 co U1U7 to U1 W co OUI N V 0 W A W A• YU100 in Gn A N N A W W W Co 01 171 to 01 W CONJ NJ r O W A r N r N 01 tD I--• r t)I 10 W 01 W r A 0 4 A N A I I CO CO A N CO V CO V A A V 01 N N r''h+�OI"• NA r V7rNO W O CO 6A0C000sO m VD C,1 A W UlAU1A W A� N NNN NrW rNm W tD O O1. o. A. A - - -4, A. V - CO A- O- V . m O. a1. N- MD N Ul Gn A V N N V N h+ V N r Ol W 01 V F. W A W V b Co c0 W V U3 V h+ co co I-+ N t0 t0 Ch O N h+ cm F. VD O 01 W V W tD r Ch U1 U1 Ch I--' N N Ul 1-. N A W W - A CO tD CO 0 0) W lD W t0 01 1J h. N F. N 01 O N A 01 ,..1 CO 0 W 1-.U1 V N O A I CO W 01 N. CO V CO V V A r h. w N Nm0 Wp,. tJ1 NJ co F. M O1D r Ch h. V 0A00)0010 V Ul W A V U1 '�' Utz W- AONt''1NN N W W • Q1NlD W U1 0 ✓ U7 W A - - . CT O N V V V A- CT 01 Ul - N W N t0 V U1NLf1AO rtD N N tD e0 N N O NO Ar Co W r 00t0 CO tar Ii VU1A NW DD ONNN Vh+01 O�IWc0 C0V 001 Cif Q a 4.0 fD c,J I✓ r N A CO W N A ? 6, •U Co - N tp N01 1-+61 h-+N W W A A CO N N O 01 A O A -1 O N CO CO N 01 W A W r A 1--01 CO co co N CO V CO V 0 A UI U1 jJ N `..1O A U1 V A N V h+ V CD V h. w CDa1 0 .A. CD '.0 Q 01 O m CoU1 O A N 111 O Cn V W tO N NNN N r W O N w+ N 01O rt0001 Co co incn.001 r000Cl1 04 V O V W O� W V UIN01 NNJh.• W t00)0011OOt001 N 0 1,4 ✓ sJ k IeasId The ratio of taxable sales to state personal income has been on a declining trend does not apply to most services. Taxable sales as a share of personal income have been declining. Theft share fell sharply during the recession and continued to fall through FY 2012. In that year, 33.7% of personal income was spent on taxable items and services, the lowest percentage on record. Increased spending on construction and autos, along with legislative changes to services and companies deemed taxable, caused the share to grow through FY 2017, reaching 36.1% of personal income. Legislation passed in 2017, 2018 and March 2019 that extends the tax to bottled water and online sales caused a continued increase in the ratio. The COVID-19-related collapse in late FY 2020, however, coupled with federal emergency income support, caused the ratio of sales to income to decline in FY 2020. In the last months of FY 2020 and continuing into FY 2021, however, the trend of increasing purchases of nontaxable services reversed due to pandemic -related shutdowns of services and stimulus payments to households. With the limited availability of services, consumers opted to buy goods. Car sales also increased due to decreases in mass transit availability and increased reluctance to use it. While gradually diminishing, these trends are expected to continue into FY 2022, bringing the ratio to a peak of 38.1%. The ratio is then forecasted to continue its historical downward trend through FY 2027. The historical and forecasted relationship between taxable sales and income is illustrated in Figure 3.4. Taxable retail sales by fiscal year can be found in Table 3.4. Figure 3.4: Taxable Sales* as Percentage of State Personal Income 60.0% 55.0% 50.0% 45.Oa/o 40.00/0 35.0% 30.0% 1969 1976 1983 1990 1997 2004 2011 2018 2025 *Past tax base adjusted to represent current base. Gray shaded area Indicates recession, blue shaded area indicates forecast. Source: ERFC; Data through FY 2021, forecast through FY 2027 Retail sales tax receipt growth Strong growth in construction and auto sales brought taxable forecast: retail sales growth of 8.1% in FY 2015. Legislative changes coupled with continued growth in construction and auto sales FY22: 10.4% boosted growth in FY 2016 taxable activity to 8.4%. Slowing FY23: 3.8% construction growth and flat auto sales lowered growth in FY FY24. 3'7/° 2017 activity to 6.3%. Growth increased to 8.6% in FY 2018, FY25: 3, 6 Chapter 3 Page 26 of 30 Page 47 Business and Occupation taxes are the second largest source of GF-S revenue B&O tax growth forecast: FY22: 10.5% FY23: 1.5% FY24: 5.3% FY25: 5,2% State property taxes are the third largest source of GF-S revenue due largely to increased taxation of online sales. Growth in FY 2019 taxable activity stayed relatively strong at 7.6%0 despite stowing auto sales and construction because of continuing increases in the volume of taxable online sales. Taxable activity growth slowed to 1.0% In FY 2020 due to pandemic -related shutdowns in the Tatter part of the year, but then rebounded by 11.1% in FY 2021. Sales are forecasted to grow an additional 8.0% above FY 2021's high level in FY 2022. Growth then eases to 4.3% in FY 2023, 3.7% in FY 2024, 3.6% in FY 2025, 3.7% in FY 2026 and 3.8% in FY 2027 (see Table 3.4). Due to the lag between taxable activity and collections and the presence of tax deferrals, credits, refunds, and payments of past due taxes, the growth in actual collections differs from the growth in taxable activity. Growth in collections for FY 2020 was 1.7% and growth in FY 2021 was 10.3%. Collections are forecasted to increase by 10.4% in FY 2022, boosted by several large payments of past - due taxes and one large early payment of deferred taxes. Collections are forecasted to increase by 3.8% in FY 2023, 3.7% in FY 2024, 3.6% in FY 2025, 3.7% in FY 2026 and 3.8% in FY 2027. The business and occupation (B&O) tax is the second largest source of GF-S revenue, accounting for 18.4% of GF-S revenue in FY 2021. It is a tax on the gross receipts of all businesses operating in Washington. The state portion of the tax applies ten different rates according to various classifications of business activities. In FY 2021, the largest contributor to total state B&O tax was the services sector, which had a gross tax rate of 1.5% and represented an estimated 45% of B&O taxes due. The next largest sector was retailing, which is taxed at 0.471% and represented an estimated 24% of taxes due, followed by the wholesaling sector, which is taxed at 0.484% and represented an estimated 19% of taxes due. In FY 2018, B&O tax receipts grew by 8.6% due to several large one-time payments of past due taxes and legislative expansion of the tax base. Growth slowed to a still -strong 6.9% in FY 2019. Despite a second quarter collapse in activity, FY 2020 growth remained positive at 3.6%. Collections increased by 7.9% in FY 2021. Collections are now forecasted to grow by 10.5% in FY 2022 due to both strong activity and the receipt of several large one-time payments of past -due taxes. Growth is forecasted at 3.5% in FY 2023, 5.3% in FY 2024 and 5.2% in FY 2025. Growth is forecasted at 5.0%0 in FY 2026 and 4.8% in FY 2027. The state property tax levy is the third largest source of GF-S revenue, accounting for 16.3% of total revenue in FY 2021. Although the tax goes into the GF-S, it is dedicated to the funding of basic education. As discussed in the September 2017 forecast publication, the total amount of the state levy was increased by new legislation in June 2017, with the increases beginning in FY 2018. Cha pter 3 Page 27 of 30 Page 48 Property tax growth forecast: FY22: -1.1% FY23: 3.5% FY24: 2.8% FY25: 2.6% BEET rates and distributions changed on January 1, 2020 GF-S REET growth forecast: FY22: 26.7% FY23: -28.1% FY24: -5.6% FY25: 3.1% Constrained by prior law to a levy growth rate of one percent on existing property (or the rate of inflation if less than one percent), property tax collections grew by 1.9% in FY 2017. The first payments of the additional state levy began to arrive in the latter half of FY 2018, bringing total GF-S property tax growth of 31.4% for the fiscal year. Collections fell by 12.4% in FY 2019 due to a temporary reduction in the levy rate for calendar year 2019 and a $936 million transfer of collections from the levy to the Education Legacy Trust Account (ELTA). Collections rebounded by 44.2% in FY 2020 due to a smaller $83.8 million transfer to ELTA and the end of the temporary levy reduction in the second half of the year. FY 2021 collections grew by 27.3% due to a full year of collections at the unreduced levy rate along with the collection of some taxes that would have been collected in FY 2020 but were instead deferred due to the pandemic. The absence of the extra payments from deferrals is expected to cause collections to decline by 1.1% in FY 2022 before growth resumes at 3.5% in FY 2023, 2.8% in FY 2024, 2.6% in FY 2025 and 2.3% in FY 2026 and 2027. Growth in property tax levies excluding new construction is once again restricted to the lesser of one percent per year or the rate of inflation beginning with the calendar year 2022 levy. The real estate excise tax (REET) was the fourth largest DOR source of GF-S revenue in FY 2021, accounting for 5.4% of total revenue. The tax is applied to both residential and commercial real estate, including purchases of vacant land. Prior to January 1, 2020, the state portion of REET was 1.28% of the sales price and was divided between the GF-S (92.3%), a fund for local public works (2.0%), a fund for assistance of cities and counties (1.6%) and ELTA (4.1%). As of January 1, 2020 rates are 1.1% for the portion of the selling price less than or equal to $500 thousand, 1,28% for the portion greater than $500 thousand and less than or equal to $1.5 million, 2.75% for the portion greater than $1.5 million and less than or equal to $3.0 million and 3.0% for the portion greater than $3.0 million. The distributions of the tax are also changed: 79.4% is deposited in the GF-S, 1.7% in the public works assistance account, 1.4% in the city -county assistance account and the remainder (17.5%) in ELTA. Beginning July 1, 2023, distributions to the city -county assistance account increase to 5.2% and distributions to the Education Legacy Trust Account decrease to 14%. The new rates and distributions were designed to result in increased collections for both the GF-S and ELTA. From FY 2013 through 2019, the recovery in the residential real estate market after the Great Recession has been accompanied by a boom in commercial real estate. Sales of large commercial properties began to weaken in FY 2019 while residential sales increased, resulting in a 0.5% increase in collections in FY 2019. In the first half of FY 2020, residential sales remained strong, and commercial sales surged in December 2019 ahead of the January 1, 2020 change in tax rates. The COVID-induced real Chapter 3 Page 28 of 30 Page 49 Use tax was the fifth largest DOR GF-S source in FY 2021 Use tax growth forecast: FY22: 4.2% FY23: -2.5% FY24: 2.5% FY25: 3.9% Public utility taxes were the sixth largest DOR GF-S source in FY 2021 Growth forecast: FY22: 17.9% FY23: 5.5% FY24: 3.4% FY25: 3.3% estate market downturn that began with April 2020 collections, however, brought a total decline of 0.7% in FY 2020, The sales boom that began in July 2020 has continued, with record high prices for residential property, bringing collections growth of 34.4% in FY 2021. Continued strength in the residential market, coupled with a resurgence in large commercial sales that began in July 2021, is now expected to bring further growth of 26.7% in FY 2022. After the boom years of FY 2021 and FY 2022, the number of transactions is expected to fall and price increases are expected to moderate, bringing a decline in REET receipts of 28.1% in FY 2023 and 5.6% in FY 2024. Growth is then expected to resume at 3.1% in FY 2025. Activity is then expected to flatten, with a decrease in collections of 1.1% in FY 2026 followed by an increase of 1.5% in FY 2027. The state use tax was the fifth largest DOR GF-S revenue source in FY 2021 at 3.1% of total receipts. The state portion of the tax is 6.5% of the purchase price for items used in the state that were not subject to the state retail sales tax. Examples of items subject to the state use tax are goods purchased out-of-state; online and mail-order purchases, where sales tax was not collected; or purchases of used vehicles from private individuals. Use tax collections grew 9.0% in FY 2019, boosted by several large one-time purchases. Despite strong collections in the first half of the fiscal year, FY 2020 collections declined by 4.9%. Collections increased by 16.1% in FY 2021 due to record high used car sales. Continued strength in used car sales is expected to increase FY 2022 collections by 4,2% over FY 2021's strong level. Lower used car sales bring a forecasted decline of 2.5% in FY 2023 before growth continues at 2.5% in FY 2024 and 3.9% in FY 2025. Growth is forecasted at 4.5% in FY 2026 and 4.6% in FY 2027. Public utility taxes were the sixth largest DOR source of GF-S revenue in FY 2021, bringing in 1,6% of total receipts. The tax applies to the gross income of sales to consumers by public and privately owned utilities and is in lieu of the B&O tax. The largest source of public utility taxes is the 3.873% tax on the distribution and generation of electrical power, followed by the 3.852% tax an the distribution of natural gas. Public utility tax receipts grew by 0.3% in FY 2020. The expiration of a large tax credit plus growth in natural gas and electricity use increased collections by 4.2% in FY 2021. The resumption of business activities plus increases in utility prices is forecasted to boost growth to 17.9% in FY 2022. Growth is then forecasted to slow to 5.5% in FY 2023, 3.4% in FY 2024 and 3.3% in FY 2025, Collections are expected to grow by 3.6% in FY 2026 and 3.4% in FY 2027. Chapter 3 Page 29 of 30 Page 50 Table 3.4 Taxable retail sales* (millions of dollars) Fiscal Percent Year Amount Change 1981 25,197 4.7% 1982 26,097 3.6% 1983 29,368 12.5% 1984 29,156 -0.7% 1985 30,687 5.3% 1986 32,158 4.8% 1987 34,647 7.7% 1988 37,452 8.1% 1989 41,429 10.6% 1990 47,183 13.9% 1991 49,812 5.6% 1992 53,189 6.8% 1993 55,319 4.0% 1994 59,009 6.7% 1995 61,927 4.9% 1996 62,817 1.4% 1997 66,748 6.3% 1998 72,059 8.0% 1999 77,197 7.1% 2000 83,335 8.0% 2001 85,633 2.8% 2002 84,418 14% 2003 86,165 2.1% 2004 90,139 4.6% 2005 97,253 7.9% 2006 107,071 10.1% 2007 115,527 7,9°/a 2008 118,676 2.7% 2009 106,379 10.4% 2010 99,983 -6% 2011 101,825 1.8% 2012 106,036 4.1% 2013 113,173 6.7% 2014 120,453 6.4% 2015 130,168 8,1% 2016 141,103 8,4% 2017 149,992 6.3% 2018.162,958 8.6% 2019 175,266 7,6% 2020 176,961 1.0% 2021 196,651 11.1% 2022r 212,387 8.0% 2023 221,567 4.3% 2024E 229,868 3.7% 2025F 238,123 3.6% 2.026E 246,855 3.7% 20271' 256,163 3.8% F February 2022. Forecast Source: ERFC x Actual Base. Includes statutory and administrative changes to the tax base. Historical fiscal year data are from quarterly taxable sales reported by taxpayers on the state's Combined Excise tax return. Reported totals affected by enacted legislation. Major base changes Include: exemption of off -premises food, beginning 1978:3 (fiscal 1979); extension of the sales tax base to off premises food (1982:7 to 1983:2); food again exempt 1983:3 (fiscal 1984); extension of the sales tax base to candy, gum and bottled water (June 1 - December 2, 2010); elimination of sales tax exemption for residential phone service (July 1, 2013); elimination of sales tax exemption for bottled water (July 1, 2017); extension of economic nexus to certain remote sellers (January 1, 2018). Chapter 3 Page 30 of 30 Page 59 001 011 General Fund City Council WageslPayroll Taxes/Benefits 000.511.60.10.00 Wages 000.511.60.20.00 Payroll Taxes and Benefits P:\1. General Governance\Budget\2023 Budget\013.000 City Manager\CM Council budget worksheets 2023 2019 2020 2021 Actual Actual Actual 2022 Amended Budget 2023 Proposed Budget 114,113 123,180 123,180 156,600 156,600 148,155 151,199 159,613 194,312 203,378 262,268 274,379 282,793 350,912 359,978 Increase/ Decrease from 2022 0 9,066 9,066 Supplies 000.511.60.31.01 Office & Operating Supplies 5,299 1,519 173 4,500 4,500 0 000.511.60.31.05 Meeting Supplies 190 197 535 1,000 1,000 0 000.511.60.35.01 Small Tools & Minor Equipment 0 0 90 0 0 0 5,489 1716 798 5,500 5,500 0 Other Services & Charges 000.511.60.41.01 Accounting & Auditing 3 0 0 0 0 0 000.511.60.41.03 Spokane County GIS 127 153 0 0 0 0 000.511.60.41.05 Professional Services - Misc. 10,102 75 0 0 0 0 000.511.60.41.13 Professional Services - Broadcasting 26,793 16,199 19,635 28,500 28,500 0 000.511.60.41.17 Advertising 5,091 1,710 3,793 5,000 5,000 0 000.511.60.41.18 Legal Notices 0 189 36 0 0 0 000.511.60.42.01 Postage 11 17 24 0 0 0 000.511.60.42.03 Cell Phones 8,388 5,572 4,679 4,800 3,780 (1,020) 000.511.60.43.10 Travel/Mileage - Federal Lobby 8,150 52 0 18,000 25,000 7,000 000.511.60.43.11 Travel/Mileage Position 1 1,631 832 16 4,000 4,000 0 000.511.60.43.12 Travel/Mileage Position 2 1,747 1,404 22 4,000 4,000 0 000.511.60.43.13 Travel/Mileage Position 3 1,785 1,136 233 4,000 4,000 0 000.511.60.43.14 Travel/Mileage Position 4 1,242 1,755 0 4,000 4,000 0 000.511.60.43.15 Travel/Mileage Position 5 1,069 576 0 8,000 8,000 0 000.511.60.43.16 Travel/Mileage Position 6 154 595 0 4,000 4,000 0 000.511.60.43.17 Travel/Mileage Position 7 5,229 2,195 0 4,000 4,000 0 000.511.60.48.02 Copier Maintenance 798 723 785 1,500 1,500 0 000.511.60.48.03 Software Licenses and Maintenance 0 65 196 300 300 0 000.511.60.49.01 Subscriptions 932 414 153 500 500 0 000.511.60.49.02 Memberships 74,723 74,897 75,396 75,000 75,000 0 000.511.60.49.03 Printing & Binding 0 684 46 0 0 0 000.511.60.49.06 Miscellaneous Services 66 0 0 0 0 0 000.511.60.49.11 Registrations Position 1 1,390 330 290 1,500 1,500 0 000.511.60.49.12 Registrations Position 2 3,580 1,114 485 1,500 1,500 0 000.511.60.49.13 Registrations Position 3 1,402 275 (40) 1,500 1,500 0 000.511.60.49.14 Registrations Position 4 1,730 930 140 1,500 1,500 0 000.511.60.49.15 Registrations Position 5 1,094 414 40 1,500 1,500 0 000.511.60.49.16 Registrations Position 6 130 430 250 1,500 1,500 0 000.511.60.49.17 Registrations Position 7 1,540 1,114 849 1,500 1,500 0 000.511.70.41.05 Professional Services- St. Lobbyist 57,722 60,397 62,509 66,000 75,000 9,000 000.511.70.41.06 Professional Srvcs.- Fed .Lobbyist 78,737 78,000 58,500 82,000 85,000 3,000 000.571.00.41.23 Valley Youth Voice 0 0 0 1,000 0 (1,000) 295,366 252,247 228,037 325,100 342,080 16,980 Total City Council 563,123 528,342 511,628 681,512 707,558 26,046 Total budget increase = 3.82% Combined nonpayroll increase = 5.14% P:11. General Governance\Budget12023 Budgeti013.000 City Manager\CM Council budget worksheets 2023 General Fund City Council - Detail 001.011.000. 000.511.60.10.00 000.511.60.20.00 000.511,60.31.01 000.511.60.31.05 000.511.70.41.05 000.511.70.41,06 000.511,60.41.13 000.511.60,41,17 000.511.60.42.03 000.511,60,43.10 000.511.60.43.1 x 000.511.60.48.02 000.511.60.48.02 000.511.60.49.01 Salaries & Wages Payroll Taxes and Benefits Office & Operating Supplies - Paper, pens, files, folders, Workshop binders, ink cart., clips, sticky notes, labels. - Copy paper Meeting Supplies - Workshops, water, miscellaneous Professional Services - State Lobbyist - Lobbyist- Washington State (GTS - $61,650 + travel) - Monitoring of State Agency rule making Professional Services - Federal Lobbyist - Cardinal infrastructure = $6,500/month + Cardinal travel expenses Professional Services - Granicus - $1,083.33/mo. = $12,000 - Twisted Pair = $2/minute x 50 mtgs/yrx 165 min/mtg = $16,500 - Spokane Courier Advertising - Lodging Tax Advisory Notifications; Outside Agency Funding Notifications; Misc. Cell Phones - ($540 phone reimb x 5) + (2 x $45/mo.) = $2, 700 + $1,080 Travel/Mileage - Federal Lobby - 2 trips of 2 & 3 Councilmembers @ $5,000 each Travel/Mileage - ($4, 000 ea x 6 positions + $8,000 for Mayor - Choose from the following and/or share funds between each other - Registration costs additional and noted below) -National League of Cities (Spring) -National League of Cities (Fall) -Assoc. Wash. Cities Annual Conf. -Assoc. Wash. Cities Legislative Conf -Mileage - local average of all Copier Maintenance - Cost of copies annually Software Licenses and Maintenance - Close captioning - $25 per month Subscriptions - Spokesman Review 2023 Proposed Budget 156,600 203,378 4,500 1,000 75,000 85,000 28,500 5,000 3,780 25,000 32,000 1,500 300 500 Page 1 of 2 P:11. General GovernancelBudget12023 Budget1013.000 City Manager\CM Council budget worksheets 2023 General Fund City Council - Detail 001.011.000. 000.511.60.49.02 000.511.60.49.1x Memberships - (dues determined by population size) -National League of Cities -Association of Washington Cities -Inland NW Partners Association Registrations - ($1, 500 ea x 7 positions - choose from the following) -National League of Cities - 2 events; - Assoc. of Wash. Cities - 2 events -Chamber meetings - Convention Visitors Bureau -G S! 7,200 67,700 100 2023 Proposed Budget 75,000 10,500 Total: 707,558 Page 2 of 2 P:\1. General Governance \Budget12023 Budget\013.000 City Manager\CM Council budget worksheets 2023 001 General Fund 013 Executive & Legislative Support 513 City Manager Employee Count - 5.50 FTEs 'City Manager Wages/Payroll Taxes/Benefits 000.513.10.10.00 Wages 000.513.10.20.00 Payroll Taxes and Benefits 2019 2020 2021 Actual Actual Actual 2022 Amended Budget 2023 Proposed Budget Increase/ Decrease from 2022 587,941 605,002 700,484 577,518 605,188 27,670 242,962 251,943 271,772 268,508 281,702 13,194 830,903 856,945 972,256 846,026 886,890 40,864 Supplies 000.513.10.31.01 Office & Operating Supplies 3,489 2,702 6,395 3,300 4,500 1,200 000.513.10.31.03 Publications 0 21 0 0 0 0 000.513.10.31.05 Meeting Supplies 0 257 30 0 0 0 000.513.10.32.01 Fuel 39 46 18 0 0 0 000.513.10.35.01 Small Tools & Minor Equipment 222 0 0 1,000 1,000 0 3,750 3,026 6,443 4,300 5,500 1,200 Other Services & Charges 000.513.10.41.05 Professional Services 30,000 0 10,310 20,000 20,000 0 000.513.10.41.17 Advertising 0 49 1,762 0 0 0 000.513.10.41.18 Legal Notices 7,294 6,627 9,682 10,000 10,000 0 000.513.10.42.01 Postage 624 139 80 1,000 1,000 0 000.513.10.42.03 Cell Phones 1,476 1,460 2,431 1,700 2,400 700 000.513.10.42.04 Web Site Services 0 0 587 0 0 0 000.513.10.43.01 Travel/Mileage 6,158 5,815 4,800 11,500 15,100 3,600 000.513.10.45.03 Equipment Rental 209 0 0 0 0 0 000.513.10.48.02 Copier Maintenance 2,201 1,842 1,819 3,000 2,000 (1,000) 000.513.10.48.03 Software Licenses and Maintenance 0 142 6,399 12,100 12,100 0 000.513.10.49.01 Subscriptions 549 971 418 1,100 500 (600) 000.513.10.49.02 Memberships 964 1,255 1,474 2,900 2,900 0 000.513.10.49.03 Printing & Binding 3,212 3,440 5,772 5,100 5,100 0 000.513.10.49.04 Registrations/Training 917 612 286 2,300 2,300 0 000.513.10.49.05 Filing & Recording Fees 0 0 0 100 100 0 000.513.10.49.06 Miscellaneous Services 0 0 21 0 0 0 53,604 22,352 45,841 70,800 73,500 2,700 Total Recurring Activity 888,257 882,323 1,024,540 921,126 965,890 44,764 Total budget increase = 4.86% Combined nonpayroll increase = 5.19% Non Recurring Items 099.513.10.35.01 Furniture for Project Manager 0 0 0 5,000 0 (5,000) 099.565.40.35.01 Equipment for HHS 0 0 2,970 0 0 0 099.594.13.64.01 Furniture for HHS Coordinator 0 0 6,826 0 0 0 Total City Manager 0 0 9,796 5,000 0 (5,000) 888,257 882,323 1 034 336 926,126 965 890 39,764 P:11. General Governance\Budget12023 Budget1013.000 City Manager\CM Council budget worksheets 2023 General Fund Executive and Legislative Support - Detail 001.013.000. 513.10.10.00 513.10.20.00 513.10.31,01 513.10.35.01 513.10.41.05 513.10.41.18 513.10.42.01 513.10.42.03 513.10.43.01 513.10.48.02 513.10.48.02 513.10.49.01 Salaries & Wages 1.0 fte - City Manager 1.0 fte - City Clerk 1.0 fte - Deputy City Clerk 1.0 fte - Executive Assistant 1.0 fte - Legislative Coordinator 0.50 fte - Admin Assistant Payroll Taxes and Benefits Office & Operating Supplies - Paper, pens, file folders, binders, clips, post -it -notes, - Publications: NLC, ICMA, AWC - Meeting supplies - Copy paper ($800) Small Tools & Minor Equipment - personal printers, office equipment, etc. Professional Services - Consultants, title searches, bond counsel, and Code Publishing services Legal Notices - Clerk's notifications: Free Press Publishing, Spokesman Review, Journal of Business, Exchange Postage - new business letters charged to council budget Cell Phones - City Mgr Cell ($135/qtr = $540) + Senior Admin Analyst -$600 + Exec Assist -$600 Travel/Mileage - DC trips - air, lodging, meals x 1 - ICMA - mileage/air, lodging, meals x 2 AWC conf - air, lodging, meals x 2 - WMCA - clerk's conf. City Clerk /Dep. City Clerk - I1MC - air, lodging, meals x 1 - Car allowance Copier Maintenance - Copying, paper, toner, mailing chgs pro -rated by Dept code Software License and Maintenance .. Gov QA Public Records Request Software Subscriptions - Survey Monkey 3,000 900 800 500 1,500 8,400 2023 Proposed Budget 605,188 281,702 4,500 1,000 20,000 10,000 1,000 2,400 15,100 2,000 12,100 500 Page 1 of 2 P:\1. General GovernancelBudget12023 Budget1013.000 City Manager\CM Council budget worksheets 2023 General Fund Executive and Legislative Support - Detail 001.013.000. 513.10.49.02 Memberships - ICMA 1,900 - AICPA 300 - WMCA = 2 x $75 150 - IIMC = $235 + $135 370 - Notary renewal 135 - WA Association of Public Records Officers 45 513.10.49,03 Printing & Binding - letterhead; business cards, envelopes, (Code Publishing has moved to Professional Services) 513.10.49.04 Registrations/Training ICMA 1,000 WMCA 800 - International Institute Municipal Clerks 500 513.10.49.05 Filing & Recording Fees - City Clerk document filing fees 2023 Proposed Budget 2,900 5,100 2,300 100 Total City Manager 965,890 Page 2 of 2 001 General Fund 013 Executive and Legislative Support 015 City Attorney Employee Count - 4 FTEs P:51. General Governance\Budget\2023 Budget1013.015 City Attorney\City Attorney budget worksheets 2023 2019 2020 2021 Actual Actual Actual 2022 Amended Budget 2023 Proposed Budget Increase/ Decrease from 2022 Wages/Payroll Taxes/Benefits 015.515.32.10.00 Wages 348,623 401,698 416,951 437,525 475,533 38,008 015.515.32.20.00 Payroll Taxes and Benefits 135,488 158,046 160,680 167,714 181,810 14,096 015.515.32.10.01 Intern Wages 24,407 30,804 32,686 35,594 38,190 2,596 015.515.32.20.01 Intern Payroll Taxes and Benefits 2,100 2,613 2,780 3,000 3,216 216 510,618 593,161 613,097 643,833 698,749 54,916 Supplies 015.515.32.31.01 Office Supplies 1,117 1,139 985 1,892 2,209 317 015.515.32.31.03 Publications 0 0 369 1,113 1,113 0 015.515.32.35.01 Small Tools & Minor Equipment 103 434 0 500 2,000 1,500 1,220 1,573 1,354 3,505 5,322 1,817 Other Services & Charges 015.515.32.41.03 Spokane County GIS 0 0 0 500 500 0 015.515.32.41.04 Legal 21,603 20,408 61,723 50,050 50,050 0 015.515.32.41.05 Professional Services 3,770 225 1,087 3,000 4,580 1,580 015.515.32.41.18 Legal Notices 0 658 0 700 500 (200) 015.515.32.42.01 Postage 316 345 303 500 500 0 015.515.32.42.03 Cell Phones 1,956 1,020 1,020 1,000 1,000 0 015.515.32.43.01 Travel/Mileage 6,923 1,360 520 8,805 9,859 1,054 015.515.32.48.02 Copier Maintenance 1,987 1,650 1,727 1,700 1,700 0 015.515.32.48.03 Software Licenses & Maintenance 0 0 0 0 205 205 015.515.32.49.01 Subscriptions 9,813 10,023 10,262 10,466 10,675 209 015.515.32.49.02 Memberships 1,979 1,919 475 1,950 1,950 0 015.515.32.49.04 Registrations 1,997 653 1,447 2,680 2,680 0 015.515.32.49.05 Filing & Recording Fees 3,567 3,712 3,970 7,300 12,560 5,260 53,911 41,973 82,534 88,651 96,759 8,108 Total City Attorney 565,749 636,707 696,985 735,989 800,830 64,841 Total budget increase = 8.81% Combined nonpayroll increase = 10.77% P:11. General Governance\Budget12023 Budget1013.015 City Attorney\City Attorney budget worksheets 2023 General Fund City Attorney - Detail 001.013.015 015.515.32.10.00 015.515.32.20.00 015.515.32.10.01 015.515.32.20.01 015.515.32.31.01 015.515.32.31.03 015.515.32.35.01 015.515.32.41.03 015.515.32, 41, 04 Salaries & Wages - City Attorney, Senior Deputy City Attorney, Deputy City Attorney & Administrative Assistant Payroll Taxes and Benefits - FICA, Medicare, L&I, PERS Intern Wages Intern Payroll Taxes and Benefits - includes 2 legal interns who do research and code enforcement cases so attorneys can focus on more critical issues Office & Operating Supplies - Hanging files - File Folders Expand folders - Letterhead Envelopes - Envelopes - Clasp 2 boxes Labels 2 rolls - Avery labels and dividers - Pens - various types & Highlighters - Name Plates/Business Cards Tape , binder clips Print Cartridges 3 ring binders - Stamps/Refill Ink - Index tabs - Legal pads, post -its Fasteners, staples - Copy paper - Thumb drives Misc Publications - WA Civil Procedure Deskbook - Washington Practice Small Tools & Minor Equipment - Desk equipment, scanner, 1-pad, and miscellaneous office tools - Include Surface Pro $1,500 Spokane County GIS Legal - Outside Counsel for things such as moratoriums, shoreline, hearing examiner appeals; expertise issues and timeliness. 015.515.32.41.05 Professional Services - Gopher, LLC (Code Compliance) - Private Investigators - First American Title 10 163 83 226 90 60 50 60 140 30 90 48 20 34 120 40 835 50 60 553 560 3,080 1,000 500 2023 Proposed Budget 475,533 181,810 38,190 3,216 2,209 1,113 2,000 500 50,050 4,580 Page 1 of 3 P:\1. General Governance\Budget\2023 Budget1013.015 City Attorney\City Attorney budget worksheets 2023 General Fund City Attorney - Detail 001.013.015 015.515.32.41. 015.515.32.42. 015.515.32.42. 015.515.32.43, 18 Legal Notices 01 Postage - stamps 03 Cell Phone, WI-FI 01 Travel/Mileage - choose from: - Washington State Association of Municipal Attorneys Conference (3 Attorneys) - air, mileage, hotel, workshops (These vary from year to year as in past years some have been held in Spokane and Coeur d'Alene. This coming year one is in Blaine and the other in Walla Walla.) 015.515.32.48.02 015.515.32.48.03 015.515.32.49.01 015.515.32.49.02 015.515.32.49.04 Washington Cities Insurance Authority Conference - hotel, mileage, workshops Labor Relations Conference - mileage, hotel, workshop Courthouse, meetings incl. parking - Legislative trips to Olympia - Miscellaneous Seminar- Example solid waste, marijuana regulations, land -use, etc. Copier Maintenance - Toner, mailing charges pro -rated by Dept code. Software Licenses and Maintenance Subscriptions Westlaw (Legal Research) In the past we have been able to secure a contract with a guaranteed 2% increase for 3 years. We have secured the same 2% at renewal for the next 2 years. Memberships - Washington State Bar Association ($488 per attorney plus land use + $40) - Washington State Association of Municipal Attorneys ($30 per attorney) - Spokane Bar Association ($105 perattomey) Registrations - Labor Relations Conference - Washington State Association of Municipal Attorneys Conference (3 Attorneys in Fall ($260 each) and 3 attorneys in spring ($260 each) - Washington Cities Insurance Authority Conference - Public Records Seminar - Miscellaneous Seminar - Example Shoreline issues, solid waste, marijuana regulations, etc. 5,202 576 876 900 1,716 589 1,545 90 315 320 1,560 50 250 500 2023 Proposed Budget 500 500 1,000 9,859 1,700 205 10,675 1,950 2,680 Page 2 of 3 P:11, General GovernancelBudget12023 Budget1013.015 City Attorney\City Attorney budget worksheets 2023 General Fund City Attorney - Detail 001.013.015 015.515.32.49.05 Filing & Recording Fees - Filing Complaints and recording judgments as liens (Code Enforcement is the majority of these) as well as deeds, etc. (Current filing fee for cases is $240 per case. Could be increased to as much as $290 per case in the near future.) 10,560 Service by Publication (4 service @ approx. $500 each) 2023 Proposed Budget 12,560 2,000 Total : 800,830 Page 3 of 3 001 General Fund 016 Public Safety Employee Count - 0.36 FTEs P:\1. General Governance\Budget\2023 Budget\016 Public Safety\Public Safety Budget Worksheets 2023 2019 2020 2021 Actual Actual Actual Non -Departmental 000.589.30.00.01 State Remittance -Vehicle License Fraud 885 000.589.30.00.02 State Remittance-Emerg. Med.&Trauma 12,606 000.589.30.00.03 Crime Victims Fund -Spokane County 6,773 000.589.30.00.04 State Remittance -Auto Theft Prev 24,899 000.589.30.00.05 State Remittance -Trauma Brain Inj 4,650 000.589.30.00.06 State Remittance -Crime Lab Analysis 669 000.589.30.00.07 State Remittance -WSP Highway Acct 14,917 000.589.30.00.08 State Remittance -Acc. Comm. 619 000.589.30.00.09 State Remittance -Multimodal Transport. 619 000.589.30.00.10 State Remittance -Highway Safety Acct 10,055 000.589.30.00.11 State Remittance -Death Investigation 2,630 000.589.30.00.12 State Remittance-PSEA 1 193,583 000.589.30.00.13 State Remittance -PSEA 2 100,374 000.589.30.00.14 State Remittance -PSEA 3 5,017 000.589.30.00.15 State Remittance -DNA DB Account 816 000.589.30.00.16 State Remittance -Judicial IS Systems 55,677 000.589.30.00.17 State Remittance -School Zone Safety 7,069 000.589.30.00.21 Distracted Driving Prevention Account 22 441,880 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2022 Amended Budget 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2023 Proposed Budget 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Increase/ Decrease from 2022 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a a Wages/Payroll Taxes/Benefits 016.521.50.10.00 Salaries & Wages 10,363 14,081 20,462 14,545 23,799 9,254 016.521.50.10.01 Temporary/Seasonal Wages 0 256 0 0 0 0 016.521.50.10.99 Overtime 367 165 337 0 0 0 016.521.50.20.00 Employee Benefits and Payroll Taxes 5,434 7,575 11,985 8,581 14,044 5,463 16,164 22,077 32,784 23,126 37,843 14,717 Supplies 000.521.20.31.01 Operating Supplies 72 108 0 200 200 0 000.521.20.31.07 Clothing & Uniform 636 0 0 500 500 0 000.521.20.31.08 Repair & Maint Supplies 0 0 572 0 0 0 000.521.20.35.01 Small Tools and Minor Equipment 0 0 325 0 0 0 000.521.20.35.04 Non -Capital Equipment for JAG Grant 0 30,309 16,054 30,000 30,000 0 000.521.50.32.01 Fuel 0 314 0 400 400 0 016.521.20.31.01 Office & Operating Supplies 0 818 0 1,000 1,000 0 016.521.20.31.08 Repair & Maint Supplies 2,296 0 0 0 0 0 016.521.50.31.08 Law Enf. Repair & Maintenance Supplies 8,911 8,533 16,854 10,000 17,000 7,000 016.521.50.31.09 Janitorial Supplies 0 0 2,591 0 2,400 2,400 016.521.50.35.01 Small Tools and Minor Equipment 0 0 150 0 0 0 11,915 40,082 36,546 42,100 51,500 9,400 Page 1 of 2 001 General Fund 016 Public Safety Employee Count - 0.36 FTEs P:\1. General Governance\Budget\2023 Budget\016 Public Safety\Public Safety Budget Worksheets 2023 2019 2020 2021 Actual Actual Actual 2022 Amended Budget 2023 Proposed Budget Increase/ Decrease from 2022 Other Services & Charges 000.521.20.41.05 Professional Services 3,773 0 0 0 0 0 000.521.20.42.03 Cell Phones 469 0 0 0 0 0 000.521.20.49.04 Registrations 70 0 29 0 0 0 000.521.20.49.06 Miscellaneous Srvs/Contingency 0 0 237 200,000 200,000 0 000.521.20.49.21 False Alarm Bank Fees 809 744 901 1,000 1,000 0 000.521.50.44.03 Taxes and Assessments 0 0 0 0 0 0 000.521.50.48.01 Law Enforcement Building R&M 0 19,997 785 22,000 22,000 0 016.521.20.47.01 Electricity/Gas 16,579 19,164 20,970 20,000 20,000 0 016.521.20.47.02 Water 1,762 1,683 1,677 2,000 2,000 0 016.521.20.47.03 Sewer 1,079 777 819 1,000 1,000 0 016.521.20.47.04 Waste Disposal 0 38 0 0 0 0 016.521.50.41.21 Janitorial Services 28,631 35,366 33,602 36,500 47,400 10,900 016.521.50.44.03 Taxes and Assessments 716 795 795 800 800 0 016.521.50.45.03 Equipment Rental 767 0 0 0 0 0 016.521.50.48.01 Law Enforcement Building R&M 16,706 26,240 22,273 30,000 30,000 0 71,361 104,804 82,088 313,300 324,200 10,900 Intergovernmental Services 000.512.50.46.52 District Court Contract 888,965 766,207 757,652 1,033,823 1,358,296 324,473 000.515.31.46.51 Public Defender 745,088 656,464 788,267 811,915 855,426 43,511 000.515.31.46.52 Prosecutor 424,896 354,499 329,993 350,000 400,000 50,000 000.515.31.46.53 Pretrial Services 109,783 111,666 125,165 142,062 180,895 38,833 000.521.20.46.51 Law Enforcement (Sheriff) 20,272,826 21,650,792 22,361,796 24,958,601 26,846,825 1,888,224 000.523.60.46.52 Detention Services 1,493,325 1,282,843 1,664,570 1,714,507 1,972,198 257,691 000.525.60.46.53 Emergency Management 89,425 90,324 86,659 85,000 90,000 5,000 000.554.30.46.54 Animal Control 306,509 313,046 317,603 330,000 350,000 20,000 24,330,817 25,225,841 26,431,705 29,425,908 32,053,640 2,627,732 Total Recurring Expenditures 24,872,137 25,392,805 26,583,123 29,804,434 32,467,183 2,662,749 Total budget increase = 8.93% Nonrecurring Items 000.521.20.31.04 COVID JAG PPE Supplies 0 14,873 0 0 0 0 000.521.20.41.06 COVID JAG Law Enforcement srvs 0 55,648 0 0 0 0 000.594.21.62.02 Precinct Fire Panel Replacement 0 0 23,456 0 0 0 099.521.20.31.01 Office & Operating Supplies 4,069 1,263 0 0 0 0 099.521.20.35.01 Small Tools & Minor Equipment 17,305 0 4,976 0 0 0 099.521.21.62.00 Building and Structures 37,181 0 0 0 0 0 099.521.21.64.05 Heavy Duty Machinery & Equipment 141,690 86,109 0 24,000 0 (24,000) 099.521.21.64.05 Carpet and workstation replacement 0 0 0 25,000 0 (25,000) 099.594.21.48.01 Building Repair and Maintenance 4,786 0 0 58,000 0 (58,000) 099.594.21.64.05 HVAC Units 0 0 2,531 0 0 D 099,594.21.64.15 Law Enforcement Vehicles 0 0 0 1,455,000 0 (1,455,000) 205,031 157,893 30,963 1,562,000 0 (1,562,000) Total Public Safety 25,077,168 25,550,697 26,614,086 31,366,434 32,467,183 1,100,749 Page 2 of 2 P:11. General Governance\Budget\2023 Budget1016 Public Safety\Public Safety Budget Worksheets 2023 General Fund Public Safety - Detail 001.016. 016.521.50.10.00 Salaries and Wages - City Hall Maintenance Staff for Maint. of Precinct Building 016.521.50.20.00 Employee Benefits and Payroll Taxes. 000.521.20.31.01 Operating Supplies 000.521.20.31.07 Clothing & Uniform 000.521.20.35.04 Non -Capital Equipment for JAG Grant 000.521.20.32.01 Fuel 016.521.20.31.01 Operating Supplies 016.521.20.31.08 Repair & Maintenance Supplies 016.521.50.31.09 Janitorial Supplies 000.521.20.49.06 Miscellaneous Srvs/Contingency - To account for possible fluctuations due to new cost methodologies and usage increases. 000.521.20.49.21 False Alarm Bank Fees 1,000 000.521.50.48.01 Law Enforcement Building Repair & Maint 22,000 016.521.20.47.01 Electricity/Gas 20,000 016.521.20.47.02 Water 2,000 016.521.20.47.03 Sewer 1,000 016.521.20.41.21 Janitorial Services 47,400 016.521.50.44.03 Taxes and Assessments 800 016.521.50.48.01 Law Enforcement Building Repair & Maint 30,000 000.512.50.46.52 District Court 1,358,296 000.515.31.46.51 Public Defender 855,426 000.515.31.46.52 Prosecutor 400,000 000.515.31.46.53 Pre -Trial Services 180,895 000.521.20.46.51 Law Enforcement 26,846,825 000.523.60.46.52 Detention Services (Jail) 1,972,198 000.525.60.46.53 Emergency Management 90,000 000.554.30.46.54 Animal Control 350,000 Total: 32,467,183 2023 Proposed Budget 23,799 14,044 200 500 30,000 400 1,000 17,000 2,400 200,000 P:\1. General Governance\Budget\2023 Budget\018.013 Deputy City Manager\DCM Ops budget worksheets 2023 001 General Fund 018 Operations & Administrative Services 013 Deputy City Manager Employee Count - 3 FTE Wages/Payroll Taxes/Benefits 013.513.10.10.00 Wages 013.513.10.20.00 Payroll Taxes and Benefits 2019 2020 2021 Actual Actual Actual 2022 Amended Budget 2023 Proposed Budget Increase/ Decrease from 2022 166,390 172,820 181,806 375,756 400,755 24,999 55,680 58,425 59,164 128,066 136,762 8,696 222,070 231,245 240,970 503,822 537,517 33,695 Supplies 013.513.10.31.01 Office & Operating Supplies 0 0 0 300 300 0 013.513.10.31.04 Operating Supplies 0 0 0 0 0 0 013.513.10.32.01 Fuel 0 0 0 100 100 0 013.513.10.35.01 Small Tools & Minor Equipment 0 0 0 200 200 0 0 0 0 600 600 0 Other Services & Charges 013.513.10.41.17 Advertising 0 0 0 1,500 0 (1,500) 013.513.10.42.01 Postage 0 1 3 100 100 0 013.513.10.42.03 Cell Phones 1,629 1,500 1,058 1,500 1,800 300 013.513.10.42.04 Web Site Support Services & License Ft 653 653 0 0 0 0 013.513.10.43.01 Travel/Mileage 861 291 0 1,300 3,900 2,600 013.513.10.48.02 Copier Maintenance 1,403 1,119 1,035 1,600 2,000 400 013.513.10.48.03 Software Licenses and Maintenance 32,025 33,418 39,848 32,000 42,800 10,800 013.513.10.49.01 Subscriptions 0 21 120 100 100 0 013.513.10.49.02 Memberships 479 875 0 900 1,200 300 013.513.10.49.04 Registrations 112 55 1,654 1,000 800 (200) 37,162 37,933 43,718 40,000 52,700 12,700 Total Deputy City Manager 259,232 269,178 284,688 544,422 590,817 46,395 Total budget increase = 8.52% Combined nonpayroll increase = 31.28% P:11. Genera! Governance\Budget12023 Budget1018.013 Deputy City Manager\DCM Ops budget worksheets 2023 General Fund Deputy City Manager - Detail 001.018.013. 013.513.10.10.00 Wages 1.0 fte - Deputy City Manager 1.0 fte - Senior Admin Analyst 1.0 fte - Admin Analyst 013.513.10.20.00 Payroll Taxes and Benefits 013.513.10.31.01 Office & Operating Supplies - Hanging files, file folders, envelopes, labels, pens, batteries, print cartridges, 3-ring binders, calendar 150 - Copy paper 150 2023 Proposed Budget 400,755 136,762 300 013.513.10.32.01 Fuel 100 013.513.10.35.01 Small Tools & Minor Equipment 200 - Desk equipment, chair, Misc. 013.513.10.42.01 Postage 100 - Miscellaneous 013.513.10.42.03 Cell Phone - DCM cell ($600) + Senior Admin Analyst( —$600) 1,200 - DCM laptop 600 1,800 013.513.10.43.01 Travel/Mileage 3,900 Misc - i.e.. WSAMA 1,900 - Hotel + Food 2,000 013.513.10.48.02 Copier Maintenance 2,000 - Per copy fee for maintenance & toner ($. 065/color & $.008/bw) 013.513.10.48.03 Software Licenses and Maintenance 42,800 Qscend & Qalert web software 42,200 - CyberAttack Prevention 600 013.513.10.49.01 Subscriptions 100 013.513.10.49.02 Memberships 1,200 - Washington State Bar 500 - Spokane County Bar Association 150 - Washington State Association of Municipal Attorneys 50 - Valley Chamber 500 013,513.10.49.04 Registrations/Training 800 - WSAMA and CLE - (see worksheet) Total 590,817 001 General Fund 018 Operations & Administrative Services 014 Finance Division Employee Count - 9.75 FTEs Wages/Payroll Taxes/Benefits 014.514.23.10.00 Wages 014.514.23.10.99 Overtime 014.514.23.20.00 Payroll Taxes and Benefits P:\1. General Governance\Budget\2023 Budget\018.014 Finance\ Finance budget worksheets 2023 2019 2020 2021 Actual Actual Actual 2022 Amended Budget 888,714 911,925 921,186 864,319 0 1,060 3,764 0 386,866 387,827 382,124 363,461 2023 Proposed Budget Increase/ Decrease from 2022 912,696 48,377 0 0 380,144 16,683 1,275,580 1,300,812 1,307,074 1,227,780 1,292,840 65,060 Supplies 014.514.23.31.01 Office & Operating Supplies 2,547 2,655 2,970 2,900 2,900 0 014.514.23.31.08 Repair & Maintenance Supplies 204 0 0 0 0 0 014.514.23.31.10 Vehicle Maintenance Supplies 23 0 17 0 0 0 014.514.23.32.01 Fuel 25 0 0 0 0 0 014.514.23.35.01 Small Tools & Minor Equipment 0 434 0 0 0 0 2,799 3,089 2,987 2,900 2,900 0 Other Services & Charges 014.514.23.41.05 Professional Services 80 5,373 0 2,500 2,500 0 014.514.23.41.17 Advertising 0 0 908 0 0 0 014.514.23.42.01 Postage 1,552 1,724 1,790 1,600 1,800 200 014.514.23.42.03 Cell Phones 3,470 2,931 1,528 0 0 0 014.514.23.43.01 Travel/Mileage 4,220 546 1,418 4,400 5,600 1,200 014.514.23.48.02 Copier Maintenance 2,093 2,047 2,302 2,200 2,200 0 014.514.23.48.03 Software Licenses and Maintenance 0 669 344 0 0 0 014.514.23.49.01 Subscriptions 361 663 65 500 500 0 014.514.23.49.02 Memberships 1,625 1,335 1,340 1,400 1,400 0 014.514.23.49.04 Registrations 4,711 2,843 3,349 3,700 4,100 400 18,112 18,131 13,044 16,300 18,100 1,800 Total Finance 1,296,491 1,322,032 1,323,105 1,246,980 1,313,840 66,860 Total budget increase = 5.36% Combined nonpayroll increase = 9.38% P:\1. General Governance\Budget12023 Budget1018.014 FinancelFinance budget worksheets 2023 General Fund Finance - Detail 001.018.014. 014.514.23.10.00 014.514.23.20.00 014.514.23.31.01 014.514.23.41.05 014.514.23.42.01 014.514.23.43.01 014.514.23.48.02 014.514.23.49.01 014.514.23.49.02 014.514.23.49.04 Wages Payroll Taxes and Benefits - FICA, Medicare, L&I, PERS Office & Operating Supplies - Hanging files - File Folders - .Expand folders - Env - Clasp 2 bx; 1 bx coin - Tablets, envelopes - Pens - various types Toner for copiers/printers - 3 ring binders (OS Agency and Lodging Tax) - Calendars - desk/wall - Check stock Copy paper Professional Services - LTGO Bond post compliance consultation with bond counsel Postage - mailing Accounts Payable checks to vendors, outside agencies and lodging tax correspondence Travel f Mileage - Washington Finance Officers Assoc conference - 2 2,450 - Governmental Finance Officers Assoc (GFOA) - 3 2,450 - Misc mileage (bank runs, etc.) 700 Copier maintenance - Per copy fee for maintenance & toner ($.065/color & $.008/bw) Subscriptions - Government Officers Finance Assoc (GFOA) newsletter - Governmental Acctng Standards Board newsletter Membership Washington Finance Officers Assoc (WFOA) - 3 150 - memberships @ $50 ea Governmental Finance Officers Assoc (GFOA) - 3 605 - memberships included - WA Society of CPAs - 1 @ $210 ea 420 - American Institute of CPAs - 1 @ $225 225 Registration - Washington Finance Officers Assoc conference - 3 1,500 - Governmental Finance Officers Assoc (GFOA) - 3 1,800 - GASB Update 800 100 150 150 250 300 100 450 150 200 550 500 2023 Proposed Budget _ 912,696 380,144 2,900 2,500 1,800 5,600 2,200 500 1,400 4,100 Total: 1,313,840 Page 1 of 1 001 General Fund 090 General Government Recurring Non -Departmental 000.586.10.00.00 SCRAPS Pass -Through Expense 000.589.30.00.01 Leasehold Excise Tax Pass -Through P:\1. General Governance\Budget\2023 Budget\018.014 Finance\GenGov budget worksheets 2023 2019 2020 2021 Actual Actual Actual 1,172 1,189 530 0 1,702 1,189 0 0 0 2022 Amended Budget 1,200 0 1,200 2023 Proposed Budget 0 0 0 (1,200) Increase/ Decrease from 2022 (1,200) 0 Supplies 000.517.90.31.01 Office & Operating Supplies 0 0 118 0 0 0 000.517.90.31.04 Employee Recognition / Safety Program 3,156 2,281 725 3,500 3,500 0 000.518.30.31.00 Misc. Supplies 0 0 1,505 0 0 0 000.518.30.31.01 Office & Operating Supplies 0 0 64 0 0 0 000.518.30.31.08 Repair & Maintenance Supplies 0 0 67 0 0 0 000.518.75.31.10 Vehicle Maintenance Supplies 0 2,196 152 1,000 1,000 0 000.518.85.31.01 Office & Operating Supplies 0 599 670 0 0 0 000.518.85.35.01 Small Tools & Minor Equipment 1,746 2,977 1,670 6,000 7,000 1,000 000.518.85.35.08 Security Hardware 0 0 152 2,000 2,000 0 000.518.85.35.09 Network Hardware - Non Capital 0 0 633 51,213 33,000 (18,213) 000.518.85.35.11 Desktop Hardware - Non Capital 36,414 13,972 7,760 15,500 15,500 0 000.518.85.35.12 Desktop Software Licensing - Non Capital 2,979 1,519 21,677 30,800 36,000 5,200 000.518.85.35.14 Server Hardware 0 0 5,981 5,000 5,000 0 000.518.85.35.18 Security Software Licensing 0 0 30,419 33,000 52,950 19,950 000.518.85.35.19 Network Software Licensing 0 0 3,447 1,700 3,500 1,800 000.518.85.35.20 Server Software Licensing 0 0 2,372 6,000 6,500 500 000.518.90.31.01 Office Supplies 599 381 0 0 0 0 000.519.60.31.01 Office & Operating Supplies 3,709 3,267 1,665 3,700 3,700 0 48,603 27,192 79,077 159,413 169,650 10,237 Other Services & Charges 000.513.10.41.05 Professional Services - Misc Studies 72,359 97,892 109,802 243,000 243,000 0 000.514.23.41.01 Accounting & Auditing 92,353 105,162 117,493 108,000 120,000 12,000 000.514.41.49.01 Interest Quarterly Tax Returns 0 0 117 0 0 0 000.518.10.42.01 Postage 2,974 17 55 1,000 1,000 0 000.518.10.42.02 Telephone 12,801 13,927 24,485 28,700 16,500 (12,200) 000.518.10.42.03 Cell Phones 1,561 1,480 1,338 2,000 2,000 0 000.518.10.42.08 Internet Service 8,793 9,006 9,750 10,200 10,200 0 000.518.10.44.03 Taxes and Assessments 0 0 0 1,000 1,000 0 000.518.30.47.03 Sewer 91 0 0 0 0 0 000.518.50.41.05 Professional Services 762 0 0 1,500 1,500 0 000.518.75.48.01 Equip Repair & Maint-Hardware Support 27,859 17,154 0 0 0 0 000.518.85.41.03 IT Support 37,474 15,517 1,498 15,500 30,500 15,000 000.518.85.48.01 Equip Repair & Maint-Hardware Support 0 0 306 4,600 10,600 6,000 000.518.85.48.03 Software License Maintenance 122,478 113,926 95,722 516,350 546,600 30,250 000.518.85.48.04 Noncapital Computer Hardware/Software 0 20,146 0 0 0 0 000.518.85.48.08 Security Infrastructure Maintenance 0 0 0 1,000 1,000 0 000.518.85.48.09 Network Infrastructure Maintenance 0 0 14,604 14,550 14,650 100 Page 1 of 3 001 General Fund 090 General Government 000.518.90.41.01 000.518.90.42.10 000.518.90.42.11 000.518.90.45.03 000.518.90.45.07 000.518.90.49.03 000.518.90.49.06 000.518.90.49.11 000.519.60.41.05 000.548.66.45.05 000.550.00.41.00 000.560.10.41.05 000.566.10.41.05 000.566.10.41.06 000.576.80.49.19 Merchant Charges (Bankcard Fees) Network Infrastructure Access Network Infrastructure Access - SCRAPS Equipment Rental Interfund vehicle lease Printing & Binding Miscellaneous Services County Data Sharing Passthrough Costs Professional Services General Operating Leases: Computer Economic Development -Site Selector Outside Agencies - Social Svc & Econ. Dev. Alcohol Treatment: Liquor Excise Tax Alcohol Treatment: Liquor Profits Homelessness Response Service -Park P:\1. General Governance \Budget\2023 Budget\018.014 Finance\GenGov budget worksheets 2023 2019 2020 2021 Actual Actual Actual 300 5,184 0 4,267 500 623 7,858 0 765 67,179 0 174,664 10,477 15,620 0 666,943 532 5,155 0 4,169 500 0 2,171 0 0 67,452 8,195 168,331 15,597 19,409 420 686,158 1,816 5,210 1,199 3,869 500 1,587 2,224 803 0 62,179 0 171,872 10,412 11,523 0 648,364 1,252,200 1,307,350 55,150 2022 Amended Budget 500 6,000 0 4,200 500 500 5,000 0 1,000 70,000 0 182,000 15,600 19,500 0 2023 Proposed Budget 1,900 6,600 1,200 4,000 500 500 5,000 1,000 1,000 70,000 0 0 182,000 0 15,600 0 19,500 0 0 0 Increase/ Decrease from 2022 1,400 600 1,200 (200) 0 0 0 1,000 0 0 Intergovernmental Services 000.514.40.46.51 Election Costs 75,433 0 145,911 0 110,000 110,000 000.514.90.46.53 Voter Registration 94,787 100,871 85,815 100,000 100,000 0 000.518.90.44.03 Taxes and assessments 12,020 12,020 12,020 12,100 12,100 0 000.553.70.44.03 Spokane Regional Clean Air Agency 137,219 140,411 150,830 148,200 178,018 29,818 319,459 253,302 394,576 260,300 400,118 139,818 Capital Outlays 000.594.18.61.00 Land Acquisition 0 0 27,397 0 0 0 000.594.18.64.11 Computer Hardware - Capital 0 40,516 (63) 30,000 15,000 (15,000) 0 40,516 27,334 30,000 15,000 (15,000) Debt Service: Principal 000.592.19.82.01 Interest and Other Debt Service Costs 600 0 600 600 600 0 Interfund Payments for Service 000.597.20.00.40 Transfer out - #204 - City Hall bond pmt 401,250 401,450 401,500 401,400 401,150 (250) 000.597.30.00.90 Transfer out - #309 (Park Capital) 160,000 160,000 160,000 160,000 160,000 0 000.597.31.00.10 Transfer out-#311 (PvmntPreservation) 972,300 982,023 991,843 1,001,800 1,011,800 10,000 000.597.50.00.10 Transfer out - #501 (CenterPlace kitchen reset 36,600 36,600 36,600 0 0 0 000.597.50.00.20 Transfer out - #502-Risk Management 390,000 410,000 425,000 450,000 450,000 0 1,960,150 1,990,073 2,014,943 2,013,200 2,022,950 9,750 Total Recurring Expenditures 2,997,457 2,998,430 3,164,894 3,716,913 3,915,668 198,755 Recurring budget increase (decrease) = 5.35% Page 2 of 3 001 General Fund 090 General Government 'Nonrecurring Capital Outlays 099.594.18.64.00 099.594.18.64.05 099.594.18.64.11 099.594.18.64.12 Operating 099.518.99.31.04 099.518.63.49.31 099.518.63.49.32 099.518.63.49.33 099.518.63.49.34 099.518.63.49.35 099.518.63.49.36 099.518.99.41.05 331.514.60.xx.xx P:\1. General Governance\Budget\2023 Budget\018.014 Finance\GenGov budget worksheets 2023 2019 2020 2021 Actual Actual Actual IT capital replacement Heavy Duty Mach. & Equip. -City Hall Generat, Computer Hardware - Capital Computer Software - Capital COVID - Operating Supplies COVID - Rental/Mortgage Assistance COVID - Utility Assistance COVID - Food Security/Insecurity COVID - Small Business Grants COVID - Non-profit Organization Grants COVID - School Districts COVID - Professional Services CLFR Expenditures Interfund Payments for Service 099.597.10.00.10 Transfer out - 000.597.12.00.20 Transfer out - 099.597.30.00.90 Transfer out - 000.597.31.00.20 Transfer out - 000.597.50.00.10 Transfer out - #101 #122 #309 (Park Capital) #312 (Capital Reserve) #501 (new code enf. vehicle) Total Nonrecurring Expenditures Total Governmental Division 0 158,007 106,517 0 264,524 15,075 13,590 71,177 16,335 116,177 0 0 105,252 0 105,252 0 57,766 0 0 765,205 0 O 136,442 0 O 415,617 0 O 2,072,506 0 O 270,631 0 0 415,603 0 O 122,207 0 0 0 37,141 0 4,255,977 37,141 0 120,000 1,174, 369 7,109, 300 0 0 500,000 2,781,166 0 27,472 2,552,600 364,440 0 11,126,343 0 2022 Amended Budget 15,000 0 105,000 1,016,000 1,136, 000 0 0 0 0 0 0 0 0 0 0 2,820,419 89,805 0 3,593,000 40,000 2023 Proposed Budget Increase/ Decrease from 2022 15,000 0 0 0 110,000 5,000 526,000 (490,000) 651,000 (485,000) 0 0 0 0 0 0 0 0 0 0 3,122,283 0 0 0 0 0 0 0 0 0 0 0 0 0 0 301,864 (89,805) 0 (3,593,000) (40,000) 8,403,669 3,308,638 14,043,383 6,543,224 3,122,283 (3,420,941) 8,668,193 7,680,792 14,185,776 7,679,224 3,773,283 (3,905,941) Nonrecurring budget increase (decrease) = (50.86%) 11,665 650 10,679,222 17,350,670 11 396 137 7,688,951 (3,707,186) Total General Government increase (decrease) = (32.53%) IT Expenditures - R 850,113 IT Expenditures - N 1,136,000 1,986,113 Page 3 of 3 885,100 34,987 651,000 (485,000) 1,536,100 (450,013) P:11. General Governance\Budget\2023 Budget1018.014 Finance\GenGov budget worksheets 2023 General Fund General Government - Detail 001.090.000 'Recurring Expenditures 000.517.90.31.04 000.518.75.31.10 000.518.85.35.01 000.518.85.35.08 000.518.85.35.09 000.518.85.35.11 000.518.85.35.12 000.518.85.35.14 000.518.85.35.18 000.518.85.35.19 000.518.85.35.20 000.519.60.31.01 000.513.10.41.05 000.514.23.41.01 Employee Recognition / Safety Program - employee recognition event & safety supplies (i.e. defibrillator) Vehicle Maintenance Supplies Small Tools & Minor Equipment - IT related supplies - laptop power supplies, cables, iPad accessories, etc. Security Hardware - Security cameras, etc. Network Hardware - Switch renewals/replacements - Network cards/adapters Computer Hardware - Non Capital - 1P phones, memory, replace UPSs, hard drives for servers, etc. - Replace outdated !Pads, scanners, monitors, etc. - Speaker phones and cameras for conference rooms Computer Software - Non Capital - Licenses - MS Office 0365, Zoom, etc. Server Hardware Security Software Licensing - Firewall - Threat detection - Email security - Access Control Licensing - Password Manager Network Software Licensing Server Software Licensing Office & Operating Supplies - kitchen supplies, calendar, copy paper, letterhead, toner, etc. Contingency - City Manager directed for professional service related tasks or to assist City Depts with line -item deficiencies Accounting & Auditing - Annual audit by State Auditor & assistance with technical issues 000.518.10.42,01 Postage - city mailings including AP checks, UPS, etc. 000.518.10.42.02 Telephone - Telephone service at City Nall 30,000 3,000 6,000 7,500 2,000 17,000 19,250 7,200 3,500 6,000 2023 Proposed Budget 3,500 1,000 7,000 2,000 33,000 15,500 36,000 5,000 52,950 3,500 6,500 3,700 243,000 120,000 1,000 16,500 Page 1 of 3 P:11. General GovernancelBudget12023 Budget1018.014 Finance\GenGov budget worksheets 2023 General Fund General Government - Detail 001.090.000 000.518.10.42.03 000.518.10.42.08 001.518.30.44.03 000.518.30.41, 05 000.518.85.41.03 000.518.85.48.03 000.518.85.48.03 000.518.85.48,08 000.518.85.48.09 000.518,90.41.01 000.518.90.42.10 000.518.90.42.11 000.518.90,45.03 000.518.90,45,07 000.518.90.49.03 000.518.90.49.06 000.518.90.49.11 000.519.60.41.05 000.548,66.45.05 000.560.10.41.05 Cell Phones - Internet access cards for IT and loaner Mi-Fi`s, Maas 360 Internet Service - Internet access Taxes and Assessments - Taxes for misc City property Professional Services IT Support - server maintenance, telephone system, wiring, electrical Hardware Support Software License Maintenance - Annual maintenance fees Eden 52,500 - Annual maintenance fees for new accounting software 400,000 - Annual maintenance fees Laserfiche 15,200 - Annual maintenance fees PageFreezer 4,000 - Annual maintenance fees Smarsh 6,300 - Annual maintenance fees Vmware 11,000 - Annual maintenance fees backup software 50,000 - Annual maintenance fees on misc. other software 7,600 Security Infrastructure Maintenance Network Infrastructure Maintenance - Annual maintenance fees on switch support, etc. Merchant Charges (Bankcard Fees) - bank charges and fees Network Infrastructure Access - Access to Zayo dark fiber SCRAPS Passthrough Costs Equipment Rental - Pitney Bowes postage machine meter rental ($355 x 12) Interfund vehicle lease - Replacement on pool van Printing and Binding Miscellaneous Services - Shredding charges, Bike helmets ($3, 000), etc. County Data Sharing Passthrough Costs Professional Services General Operating Leases: Computer - Lease of desk top and lap top PCs used by City staff Outside Agencies - Social Svc. & Econ. Dev. - Awarded through application process 2023 Proposed Budget 2,000 10,200 1,000 1,500 30,500 10,600 546,600 1,000 14,650 1,900 6,600 1,200 4,000 500 500 5,000 1,000 1,000 70,000 182,000 Page 2 of 3 P:11. General GovernancelBudget12023 Budget1018.014 Finance\GenGov budget worksheets 2023 General Fund General Government - Detail 001.090.000 000.566.10.41.05 000.566.10.41.06 000.514.40.51.01 000.514.90.51.03 000.553.70.44.03 000.553.70.44.03 000.594.18.64.11 000.592.19.82.01 000.597.20.00.40 000.597.30.00.90 000.597.31.00.10 000.597.50.00.20 Alcohol Treatment: Liquor Excise Tax - Paid to Spokane County per State statute Alcohol Treatment: Liquor Profits - Paid to Spokane County per State statute Election Costs - Per ballot issue/per capita allocation by Spokane County every odd year Voter Registration - Per capita allocation by Spokane County Taxes and Assessments - Aging & Long Term Care of Easter WA Spokane Regional Clean Air Agency - Air quality Computer Hardware - Capital - switches, routers, domain controllers Interest and Other Debt Service Costs - Bank fees for servicing LTGO debt Interfund Transfer LTGO Debt Service - Fund #204 City Hall debt service payment Interfund Transfer to Parks Capital Proj - Parks capital projects Construction - Pavement Preservation - City pavement preservation projects Interfund Risk Management Payment - City insurance premium transferred to Fund #501 Total Recurring Expenditures Nonrecurring Expenditures 099.594.18.64.xx 099.597.10.00.10 Nonrecurring IT Capital Replacements - Replace outdated copiers - Network core replacement - Server software/hardware upgrades - New Accounting Software Transfers out to Fund #101 - Cover operating deficit in the Street Fund Total Nonrecurring Expenditures Total General Government 15,000 60,000 76,000 500,000 2023 Proposed Budget 15,600 19,500 110,000 100,000 12,100 178,018 15,000 600 401,150 160,000 1,011,800 450,000 3,915,668 651,000 3,122,283 3,773,283 7,688,951 Page 3 of 3 P:\1. General Governance\Budget\2023 Budget\018.017 Information Technology MT budget worksheets 2023 001 General Fund 018 Operations & Administrative Services 017 Information Technology Division Employee Count - 3 FTEs WageslPayroll Taxes/Benefits 017.518.80.10.00 Wages 017.518.80.20.00 Payroll Taxes and Benefits Supplies 017.518.80.31.01 017.518.80.35.01 Office & Operating Supplies Small Tools & Minor Equipment 2019 2020 2021 Actual Actual Actual 0 0 0 0 0 0 2022 Amended Budget 2023 Proposed Budget Increase/ Decrease from 2022 0 276,588 295,392 18,804 0 113,835 116,916 3,081 0 390,423 412,308 21,885 0 0 0 300 300 0 0 0 0 200 200 0 0 0 0 500 500 0 Other Services & Charges 017.518.80.42.01 Postage 0 0 0 0 200 200 017.518.80.42.03 Cell Phones 0 0 0 3,000 3,000 0 017.518.80.43.01 Travel/Mileage 0 0 0 800 1,000 200 017.518.80.48.02 Copier Maintenance 0 0 0 200 200 0 017.518.80.49.02 Memberships 0 0 0 200 1,000 800 017.518.80.49.04 Registrations 0 0 0 8,000 7,000 (1,000) 0 0 0 12,200 12,400 200 Total Information Technology New Division in 2022. Historically combined with Finance. 0 0 0 403,123 425,208 22,085 Total budget increase = 5.48% Combined nonpayroll increase = 1.57% P:11. General GovernancelBudget12023 Budget\018.017 Information Technology\IT budget worksheets 2023 General Fund Information Technology - Detail 001.018.017. 017.618.80.10.00 Wages 017,518.80.20,00 Payroll Taxes and Benefits - FICA, Medicare, L&I, PERS 017.518.80.31.01 Office & Operating Supplies - Calendars - desk/wall - Misc Office Supplies 017.518.80,35.01 Small Tools & Minor Equipment 017.518.80.42.01 Postage 017.518.80,42.03 Cell Phones - Cell phones for 1T after hours support 017.518.80.43.01 Travel / Mileage - ACC1S conference Misc mileage (bank runs, etc.) 017.518.80.48,02 Copier maintenance - Per copy fee for maintenance & toner ($.065/color & 017.518.80.49.02 Membership - ACC1S - 2 membership - @ $500 100 200 800 200 1,000 2023 Proposed Budget 295,392 116,916 300 200 200 3,000 1,000 200 1,000 017.518,80.49.04 Registration 7,000 - ACCIS conference - 1 7,000 Total: 425,208 Page 1 of 1 P:\1. General Governance\Budget\2023 Budget\018.016 Human Resources\HR budget worksheets 2023 001 General Fund 018 Operations & Administrative Services 016 Human Resources Division Employee Count - 2 FTEs 2019 2020 2021 Actual Actual r Actual 2022 Amended Budget 2023 Proposed Budget Increase/ Decrease from 2022 Wages/Payroll Taxes/Benefits 016.518.10.10.00 Wages 189,937 197,647 204,267 222,530 233,091 10,561 016.518.10.20.00 Payroll Taxes and Benefits 78,203 80,895 80,611 85,075 89,377 4,302 268,140 278,542 284,878 307,605 322,468 14,863 Supplies 016.518.10.31.01 Office & Operating Supplies 1,015 202 318 500 500 0 016.518.10.31.08 Repair & Maintenance Supplies 294 0 0 0 0 0 016.518.10.32.01 Fuel 0 0 11 0 0 0 016.518.10.35.13 Employee Health & Wellness Supplies 579 1,280 850 700 700 0 1,888 1,482 1,179 1,200 1,200 0 Other Services & Charges 016.518.10.41.04 Legal 327 1,231 534 2,000 2,000 0 016.518.10.41.05 Professional Services 7,844 6,690 9,223 7,000 8,400 1,400 016.518.10.41.17 Advertising 3,513 1,985 375 2,000 4,000 2,000 016.518.10.42.01 Postage 59 28 21 60 60 0 016.518.10.42.03 Cell Phones 468 0 0 0 0 0 016.518.10.43.01 Travel/Mileage 1,030 147 3 1,500 1,900 400 016.518.10.48.02 Copier Maintenance 767 382 487 0 100 100 016.518.10.49.02 Memberships 522 442 569 850 1,000 150 016.518.10.49.04 Registrations 324 0 29 650 650 0 016.518.10.49.07 Training 2,160 0 200 2,000 2,000 0 016.518.10.49.10 Employee Education Reimbursement 6,000 10,000 5,680 10,000 10,000 0 016.518.10.49.13 Employee Health & Wellness 288 46 0 500 500 0 23,302 20,951 17,121 26,560 30,610 4,050 Total Human Resources 293,330 300,975 303,178 335,365 354,278 18,913 Total budget increase = 5.64% Nonpayroll budget increase = 14.59% P:11. General Governance\Budget\2023 Budget\018.016 Human Resources\HR budget worksheets 2023 General Fund Human Resources - Details 001.018.016 016.518.10.10.00 016.518.10.20.00 016.518.10.31.01 016.518.10.20, 00 016.518.10.41.04 016.518 10.41.05 016.518.10.41.17 016.518.10.42.01 016.518.10 43.01 016.518.10.48.02 016.518.10.49.02 016.518.10.49.04 016.518.10.49.07 Wages Payroll Taxes and Benefits - FICA, medicare, L&l, PERS Office & Operating Supplies - File Folders - Employee IDs - Labels - Avery labels and dividers - Note Paper - Pens - various types - 3 ring binders - copy paper Employee Health & Wellness Supplies Legal - Summit Law Professional Services - Pre -employment Physicals - Drug and Alcohol Testing - Criminal History Checks Navia (HRA) Admit? Fee Advertising - Employee Recruitment Advertising Postage Travel/Mileage - To attend Labor Relations Institute - To attend WAPELRA Fall Conference - To attend AWC Health Academy - To attend AWC Wellness Forum Copier Maintenance Memberships - Washington Emp. Public Relations Association - Society for Human Resources Management AWC Drug and Alcohol Consortium Registrations - AWC Labor Relations lnsfitute - AWC Wellness Summit - AWC WAPELRA Fall Labor Relations Conference Training - Anti Harassment - Individualized Training 50 100 40 60 20 40 40 150 2,000 500 1,400 4,500 650 650 500 100 250 400 350 350 0 300 1,500 500 2023 Proposed Budget 233,091 89,377 500 700 2,000 8,400 4,000 60 1,900 100 1,000 650 2,000 Page 1 of 2 P:\1. General GovernancelBudget12023 Budget\018.016 Human Resources\HR budget worksheets 2023 General Fund Human Resources - Details 001.018.016 2023 Proposed Budget 016.518.10.49.10 Educational Reimbursement 10,000 016.518.10.49.13 Health and Wellness Events - $10 per employee to qualify for WellCity Award Program. Result is an estimated $30,000 savings in health insurance premiums. 500 Total: 354,278 Page 2 of 2 001 General Fund 040 Community and Public Works 000 Administration Employee Count - 2 FTEs Wages/Payroll Taxes/Benefits 000.518.90.10.00 Wages 000.518.90.20.00 Payroll Taxes and Benefits Supplies 000.518.90.31.01 000.518.90.36.02 Office Supplies Non Capital Software/Hardware P:11. General Governance\Budget\2023 Budget\040 CPW Administration\CPW Admin budget worksheet 2023 2019 2020 2021 Actual Actual Actual 0 0 0 0 0 0 2022 Amended Budget 2023 Proposed Budget O 223,884 235,368 O 75,044 73,158 O 298,928 308,526 O 0 0 0 0 0 0 0 Increase/ Decrease from 2022 11,484 (1,886) 9,598 700 700 0 0 500 500 700 1,200 500 Other Services & Charges 000.518.90.41.05 Professional Services 0 0 0 0 50,000 50,000 000.518.90.42.03 Cell Phones 0 0 0 960 960 0 000.518.90.43.01 Travel/Mileage 0 0 0 250 3,000 2,750 000.518.90.48.02 Copier Maintenance 0 0 0 300 300 0 000.518.90.48.03 Software Licenses & Maintenance 0 0 0 840 840 0 000.518.90.49,01 Subscriptions 0 0 0 0 100 100 000.518.90.49.02 Memberships / Professional Licenses 0 0 0 0 700 700 000.518.90.49.04 Registrations 0 0 0 250 1,500 1,250 O 0 0 2,600 57,400 54,800 Total CPW Administration New Division in 2022. Historically combined with Engineering. O 0 0 302,228 367,126 64,898 Total budget increase = 21.47% Combined nonpayroll increase = 1675.76% P:\1. General Governance\Budget\2023 Budget1040 CPW Administration\CPW Admin budget worksheet 2023 General Fund Community and Public Works Admin 001.040.000 000.518.90.10.00 Wages - 2.0 FTEs 1.0 Bill, Lorri 000.518.90.20.00 Payroll Taxes and Benefits - FICA, Medicare, L&1, PERS 000.518.90.31.01 Office Supplies - standard office supplies, copy paper Business cards, name plates - 70% CIP/ 25% Devi, / 5% Adrnin (budget of $10k) - 100% if item is for a specific person / special purpose 000.518.90.36.02 Non Capital PC Software/Hardware 000.518.90.41.05 Professional Services - Special Projects 000.518.90.42.03 Cell Phones - Avg privce $40.01/mo, $480.12/yr - Cell phone - !pad 000.518.90.43.01 Travel/Mileage - Car Rental, Flights, Lodging & Meals, Travel Expenses 000.518.90.48.02 Copier Maintenance - Upkeep Oil copier/Plotter - 70% CIP / 25% Devi, /5%Admin (budget of$6,000) - Copier fees:. 0082 / black, .053 / color 000.518,90.48.03 Software Licenses & Maintenance - Adobe Acrobat Pro (2) @ $170/ea - New software seats 500 200 50,000 480 480 340 500 000.518.90.49.01 Subscriptions - List if any needed 000.518.90.49.02 Membership & Professional Licenses - Professional Engineer ($120/ea) Odd yr 120 - American Public Works Association (1 x $270) 270 - Various 310 2023 Proposed Budget 235,368 73,158 700 500 50,000 960 3,000 300 840 100 700 000.518.90.49.04 Registrations 1,500 - Class Registration, Webinar fees & Training 2 staff @ $750 Total: 367,126 Page 1 of 1 001 General Fund 040 Community and Public Works 041 Engineering Employee Count - 35.23 FTEs General Fund = 13.825 FTEs Street Fund = 7.475 FTEs Capital Projects = 9.8 FTEs Stormwater Fund = 4.13 FTEs P:\1. General Governance\Budget\2023 Budget\041 Engineering\Engineering budget worksheet 2023 2019 2020 2021 Actual Actual Actual 2022 Amended Budget 2023 Proposed Budget Increase/ Decrease from 2022 Wages/Payroll Taxes/Benefits 041.543.10.10.00 . Wages 664,065 617,387 675,182 863,993 828,779 (35,214) 041.543.10.10.99 Overtime 1,315 322 4,360 0 0 0 041.543.10.20.00 Payroll Taxes and Benefits 270,652 260,780 274,692 384,224 345,368 (38,856) 041.543.10.10.01 Intern - Wages 0 0 0 0 7,638 7,638 041.543.10.20.01 Intern - Payroll Taxes and Benefits 0 0 0 0 1,820 1,820 041.558.50.10.00 Wages 341,174 335,688 408,748 545,214 575,640 30,426 041.558.50.10.99 Overtime 28,815 8,097 11,271 0 0 0 041.558.50.20.00 Payroll Taxes and Benefits 166,729 159,715 174,101 253,577 234,755 (18,822) 1,472,750 1,381,989 1,548,354 2,047,008 1,994,000 (53,008) Supplies 041.543.10.31.01 Office Supplies 5,424 2,884 3,165 5,975 7,000 1,025 041.543.10.31.03 Publications 0 0 0 500 0 (500) 041.543.10.31.05 Meeting Supplies 19 7 16 100 100 0 041.543.10.31.06 Safety Equipment 336 172 156 500 500 0 041.543.10.31.08 Repair & Maintenance Supplies 949 0 442 1,000 1,000 0 041.543.10.31.10 Vehicle Maintenance Supplies 1,514 1,795 2,235 3,500 3,500 0 041.543.10.32.01 Fuel 3,798 2,345 3,047 4,000 5,000 1,000 041.543.10.35.01 Small Tools & Minor Equipment 2,418 1,360 1,108 2,500 2,500 0 041.543.10.48.04 Non Capital PC software/Hardware 0 0 0 750 750 0 041.558.50.31.01 Office Supplies 1,510 868 914 2,325 2,500 175 041.558.50.31.03 Publications 0 0 0 300 300 0 041.558.50.31.05 Meeting Supplies 30 0 0 100 100 0 041.558.50.31.06 Safety Equipment 45 97 126 500 500 0 041.558.50.31.08 Repair & Maintenance Supplies 221 0 383 500 500 0 041.558.50.31.10 Vehicle Maintenance Supplies 994 4,580 3,266 1,500 1,500 0 041.558.50.32.01 Fuel 4,831 4,047 5,708 5,000 7,500 2,500 041.558.50.35.01 Small Tools & Minor Equipment 445 32 193 750 750 0 22,534 18,187 20,759 29,800 34,000 4,200 Other Services & Charges 041.543.10.41.02 Engineering &Architectural 7,010 0 0 0 0 0 041.543.10.41.03 ESRIARC/GIS 45,494 39,657 19,326 7,745 4,616 (3,129) 041.543.10.41.05 Professional Services 19,141 25,668 31,727 130,000 130,000 0 041.543.10.41.17 Advertising 2,212 1,401 1,510 5,500 4,300 (1,200) 041.543.10.42.01 Postage 696 388 144 800 500 (300) 041.543.10.42.03 Cell Phones 6,516 5,262 5,420 5,856 6,920 1,064 041.543.10.43.01 Travel/Mileage 5,185 1,266 5,051 5,250 6,000 750 041.543.10.45.07 Interfund Vehicle Lease 6,000 6,000 6,000 6,000 6,000 0 041.543.10.48.01 Equipment Repair & Maintenance 2,432 143 610 3,005 2,000 (1,005) 041.543.10.48.02 Copier Maintenance 3,833 2,456 3,787 4,275 4,200 (75) 041.543.10.48.03 Software Licenses & Maintenance 18,890 19,119 12,104 17,970 24,150 6,180 041.543.10.49.01 Subscriptions 23 0 0 0 0 0 041.543.10.49.02 Memberships / Professional Licenses 845 967 939 2,465 2,245 (220) Page 1 of 2 001 General Fund 040 Community and Public Works 041 Engineering Employee Count - 35.23 FTEs General Fund = 13.825 FTEs Street Fund = 7.475 FTEs Capital Projects = 9.8 FTEs Stormwater Fund = 4.13 FTEs P:\1. General Governance\Budget\2023 Budget1041 Engineering\Engineering budget worksheet 2023 2019 2020 2021 Actual Actual Actual 041.543.10.49.03 Printing & Binding 0 833 919 041.543.10.49.04 Registrations 3,300 350 5,932 041.543.10.49.05 Filing & Recording Fees 60 0 0 041.543.10.49.18 Vehicle License & Registration 0 0 62 041.558.50.41.03 ESRI ARC/GIS 32,956 23,324 9,884 041.558.50.41.05 Professional Services 32,257 69,380 29,947 041.558.50.42.01 Postage 428 123 37 041.558.50.42.03 Cell Phones 2,423 2,191 2,542 041.558.50.43.01 Travel/Mileage 29 139 970 041.558.50.45.07 Interfund Vehicle Lease 3,000 3,000 3,000 041.558.50.48.01 Equipment Repair & Maintenance 1,843 2,226 1,265 041.558.50.48.02 Copier Maintenance 1,277 819 1,262 041.558.50.48.03 Software Licenses & Maintenance 2,233 1,147 3,038 041.558.50.49.02 Memberships / Professional Licenses 481 811 586 041.558.50.49.03 Printing & Binding 0 98 151 041.558.50.49.04 Registrations 1,158 525 3,145 041.558.50.49.05 Filing & Recording Fees 0 0 0 041.558.50.49.07 Training 425 0 0 200,147 207,293 149,358 Total Engineering 041.543.10 = General Engineering 041.558.50 = Development Engineering 2022 Amended Budget 850 4,925 200 0 6,726 40,000 2,000 2,556 1,500 3,000 3,005 1,425 8,950 1,200 50 2,025 100 0 267,378 268,469 1,091 2023 Proposed Budget 1,080 7,500 300 0 3,450 40,000 2,000 2,260 1,500 3,000 2,000 1,500 7,858 1,470 120 3,000 500 0 Increase/ Decrease from 2022 230 2,575 100 0 (3,276) 0 0 (296) 0 0 (1,005) 75 (1,092) 270 70 975 400 0 1,695,431 1,607,469 1,718,471 2,344,186 2,296,469 (47,717) Total budget increase = (2.04%) Combined nonpayroll increase = 1.78% Page 2 of 2 P:11. General Governance\Budget12023 Budget1041 EngineeringlEngineering budget worksheet 2023 General Fund Community and Public Works Engineering Division 001.040.041. 041.543.10.10.00 Wages - Eng: 7.825 CIP: 9.8 FTEs ENG 1.0 Gloria, Candice, Eng Mgr ENG .50 Erica, Glenn, Jeff, Jeremiah, Rachel , Rob ENG .375 Adarn ENG .25 Pete ENG .20 Jared, Kelly, Mitch, Randy, (2) Eng Tech 1 CIP .80 Jared, Kelly, Mitch, Randy, (2) Eng Tech 1 CIP .50 Dana, Don, Erica, Glenn, Jeff, Jeremiah, Pete, Rob, Tom A., Tyler 041.543.10.20.00 Payroll Taxes and Benefits 345,368 - FICA, Medicare, L&l, PERS 2023 Proposed Budget 828,779 041.543.10.10.01 Wages: Interns 7,638 ENG .20 (2) Interns CIP .80 (2) Interns 041.543.10.20.01 Payroll Taxes and Benefits 1,820 - FICA, Medicare, L&I, PERS 041.558.50.10.00 Wages 575,640 - 6.0 FTEs 1.0 Chad R, Henry, Jasmine, Scott, Tyson .50 John J., Rachel 041,558.50.20.00 Payroll Taxes and Benefits 234,755 - FICA, Medicare, L&I, PERS 041.543.10.31.01 Office Supplies 7,000 - standard office supplies, copy paper - 70% CJP / 25% Devi, / 5% Adrnin (budget of $10k) Business cards, Name plates - 100% if item is fora specific person / purpose 041.543.10.31.03 Publications 0 - Specs, Standards 041.543.10.31.05 Meeting Supplies 100 041.543.10.31.06 Safety Equipment 500 - Safety vests, eye/ear protection, hard hats temporary traffic control equipment 041.543.10.31.08 Repair & Maintenance Supplies 1,000 - Spray paint, stakes, cones 041.543.10.31.10 Vehicle Maintenance Supplies 3,500 - Internal Fleet Repairs (annually and as needed) - 6.0 vehicles (see Fuel for detail) Page 1 of 6 P:11. General GovernancelBudget12023 Budget1041 EngineeringlEngineering budget worksheet 2023 General Fund Community and Public Works Engineering Division D01.040.041. 041.543.10.32.01 Fuel For 6.0 vehicles 1.0 2-300: 2003 Ford Explorer (CIP Pool) 1.0 2-301: 2004 Ford Taurus (CIP Pool) - Using until it goes to auction 1.0 2-302. 2004 Dodge Dakota (Pete) 1.0 2-203: 2014 Ford Escape SE (Don) .5 4-003 - 2008 Chevy Colorado (Tyler) 1.0 5-224: 2021 Ford Explorer (CIP Pool) .5 5-216: 2014 Ford F-150 (Dana) Small Tools & Minor Equipment - Tape measures, surveying equipment, levels, and other misc. devices that would be used to inspect contractors' work. Non Capital PC Software/Hardware - Unplanned needs Office Supplies - standard office supplies, copy paper - 70% CIP/ 25%Devi, /5%Admin (budget of $10k) Business cards, Name plates - 100% if item is fora specific person /purpose Publications - Specs, Standards Meeting Supplies - Developer's Forums Safety Equipment - Safety vests, eye/ear protection, hard hats temporary traffic control equipment Repair & Maintenance Supplies - Spray paint, stakes, cones Vehicle Maintenance Supplies - Internal Fleet Repairs (annually and as needed) - 2.0 vehicles (see Fuel for detail) Fuel For 2.0 vehicles 1.0 4-008: 2013 Ford Escape SE (Scott) /New vehicle 2022 1.0 5-200 2008 Ford 150 (Shane's old) /New vehicle 2022 Small Tools & Minor Equipment - Tape measures, surveying equipment, levels, and other misc. devices that would be used to inspect contractors' work. 041.543.10.35.01 041.543.10.48.04 041.558.50.31.01 041.558.50.31.03 041.558.50.31.05 041.558, 50.31.06 041.558, 50.31,08 041.558.10.31.10 041.558.50.32.01 041.558.50.35.01 2023 Proposed Budget 5,000 2,500 750 2,500 300 100 500 500 1,500 7,500 750 Page 2 of 6 P:11. General Governance\Budget12023 Budget1041 EngineeringlEngineering budget worksheet 2023 General Fund Community and Public Works Engineering Division 001.040.041. 041.543.10.41.03 ESRI / ARC GIS - Cost $22,017 (2022) Eng Gen - 20% Eng Devl - 15% Planning - 25% Storm - 20% Econ Devi - 20% - Picfometry Tiles - every even yr $2, 200 - 50% Storrs / 50% CD Planning 041.543.10.41.05 Professional Services - Pre -design work / Project not assigned - Grant application Professional Support 041.543.10.41.17 Advertising - Non project items, job ads (indeed ...) - Federal AVE Roster 041.543.10.42.01 Postage - Covers all required and necessary mailed correspondence Cell Phones - Avg price $40.01/mo, $480,12/yr - (6) Flip Phones @ 100%: (Erica, Jared, Mitch, Pete, Eng tech, intern) - (4) iPhone 50%: (Dana, Don, Tom A, Tyler) - (4) Text Archiving 50% : (Dana, Don, Tom A, Tyler) - (2) iPad: (Gloria), Eng mgr - (2) MiFi: (Jared, Pete) - (4) Mobile Broadband 50%: (Dana, Don, Tom A, Tyler) Travel/Mileage - Car Rental - Flights - Lodging & Meals - Training / travel expenses Interfund Vehicle Lease Equipment Repair & Maintenance - Outside Fleet Repairs Copier Maintenance - Upkeep on copier/ Plotter - 70% C/P / 25% Devl, / 5% Admin (budget of $6, 000) - Copier fees: .0082/ black, .053 / color 041.543.10.42.03 041.543.10.43.01 041.543.10.45.07 041.543,10.48.01 041.543.10.48.02 4,616 0 30,000 100,000 2,500 1,800 2,880 960 200 960 960 960 2023 Proposed Budget 4,616 130,000 4,300 500 6,920 6,000 6,000 2,000 4,200 Page 3 of 6 P:11. General Governance\Budget12023 Budget1041 Engineering\Engineering budget worksheet 2023 General Fund Community and Public Works Engineering Division 001.040.041. 041.543.10.48.03 Software Licenses & Maintenance - Adobe Acrobat Pro (4) @ $170/ea - Synchro plus SimTraffic (upgrade 2025) - Bentley Systems: Culvert, Flow Master, Pond Pack - Equip Watch: Estimator Package - AutoCAD - Prices good to 2028 (any add ons = $3,000) - ES : (10.5) @ $616/ea (thru 2028) - C3D: (2) @ $1200 (thru 2028) - New seat - Blue Beam - (17.5) seats- annual fee 149/yr - Blue Beam - (1) new seats - $599 - Eagleweb Access - online search for county easements - New software seats 041.543.10.49.02 041.543,10.49.03 041.543.10.49.04 041.543.10.49,05 041.558.50.41,03 Membership & Professional Licenses - Professional Engineer ($120/ea) Even yr: Gloria, Glenn, Adam, Jeremiah, Mitch Odd yr: Rob, Erica, Kelly, Cip Mgr - American Public Works Association - $220 / ea - WTS International - ASCE - ASCE (50% w/ Eng Devi) - WTS (50% w/ Eng Devi) - ITE (50% w/Eng Devl) - Various Printing & Binding - WSDOT Specs - now yearly $60 - Qty -18 Registrations - Class Registration, Webinar fees & Training 12.5 staff @ $600 Filing & Recording Fees - Non project ESRI / ARC GIS - Cost $22,017 (2022) Eng Gen - 20% Eng Devi- 15% Planning - 25% Storm - 20% Econ Devi - 20% Pictometry Tiles - every even yr $2, 200 - 50% Storm / 50% CD Planning 680 0 995 4,250 6,468 2,400 3,000 2,608 599 150 3,000 480 660 100 270 135 50 50 500 3,450 0 2023 Proposed Budget 24,150 2,245 1,080 7,500 300 3,450 041.558.50.41.05 Professional Services 40,000 - Survey Contract Page 4 of 6 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Engineering budget worksheet 2023 General Fund Community and Public Works Engineering Division 001.040.041. 041.558.50.42.01 Postage Covers alt required and necessary mailed correspondence 041.558.50.42.03 Cell Phones - Avg price $40.01/mo, $480.12/yr - (1) /Phone: (Scott) 480 - (1) Text Archiving (Scott) 100 - (1) Flip Phone: (Tyson) 480 - (2) Pad / Dell (Scott, Tyson 960 - (1) Phone 50% (John) 240 041.558.50.43.01 Travel/ Mileage - Car Rental - Flights - Lodging & Meals - Training / travel expenses 041.558.50.45.07 Interfund Vehicle Lease 041.558.50.48.01 Equipment Repair & Maintenance - Outside Fleet Repairs 041.558.50.48.02 Copier Maintenance - Upkeep on copier/Plotter - 70% CIP / 25% Devl, / 5% Admit) (budget of $6,000) - Copier fees: .0082 / black, .053 / color 041.558.50.48.03 Software Licenses & Maintenance - Adobe Acrobat (5) @ $170/ea 850 - Synchro plus SimTraffic (upgrade 2025) 0 - Auto CAD - Prices good to 2028 (any add ons = $3,000) - ES : (.5) @ $616/ea (thru 2028) 308 - SmartGov 6,700 Cost - Use $33, 500 for the split Eng Devl - 20% Planning - 25% Code - 10% Building - 45% 041.558.50.49.02 Membership/ Professional Licenses - Professional Engineer ($120/ea) 120 Even yr: Henry Odd yr: Chad R - American Society of Civil Engineers (ASCE) x (2) 540 - Association of State Floodplain Managers (ASFPM) 100 - American Water Resources Assoc (AWRA) 180 - ASCE (50% w/ Eng Gen) 135 - WTS (50% w/ Eng Gen) 50 - ITE (50% w/ Eng Gen) 50 - Various 295 2023 Proposed Budget 2,000 2,260 1,500 3,000 2,000 1,500 7,858 1,470 Page 5 of 6 P:11. General GovernancelBudget12023 Budget1041 EngineeringlEngineering budget worksheet 2023 General Fund Community and Public Works Engineering Division 001.040.041. 2023 Proposed Budget 041.558.50.49.03 Printing & Binding 120 - WSDOT Specs - (2) 041.558.50.49,04 Registrations 3,000 - 6 staff @ $500 041.558.50.49.05 Filling & Recording Fees 500 Total: 2,296,469 Page 6 of 6 001 General Fund 040 Community and Public Works 043 Building and Planning Employee Count -15 FTEs Wages/Payroll Taxes/Benefits 043.524.60.10.00 Wages 043.524.60.20.00 Payroll Taxes and Benefits 043.558.50.10.00 Wages 043.558.50.10.99 Overtime 043.558.50.20.00 Payroll Taxes and Benefits P:\1. General Governance\Budget\2023 Budget\043 Building\Building budget worksheet 2023 2019 Actual 2020 Actual 2021 Actual 2022. Amended Budget 2023 Proposed Budget 55,797 126,147 134,475 123,628 153,204 20,643 53,033 54,822 55,226 61,868 985,049 974,257 1,006,462 921,241 994,528 761 1,359 518 1,500 20,000 428,690 423,741 430,841 409,692 428,782 1,490, 940 1,578,537 1,627,118 1,511,287 1,658, 382 Increase/ Decrease from 2022 29,576 6,642 73,287 18,500 19,090 147,095 Supplies 043.524.60.31.01 Office & Operating Supplies 0 49 16 150 500 350 043.524.60.31.06 Safety Equipment 162 314 0 500 2,000 1,500 043.524.60.31.08 Repair & Maintenance Supplies 23 0 134 1,500 1,500 0 043.524.60.31.10 Vehicle Maintenance Supplies 0 207 1,785 1,000 2,000 1,000 043.524,60.32.01 Fuel 1,164 1,081 1,388 3,000 5,000 2,000 043.524.60.35.01 Small Tools & Minor Equipment 35 297 0 300 500 200 043.558.50.31.01 Office & Operating Supplies 6,775 2,002 4,748 3,600 5,500 1,900 043.558.50.31.02 Forms 0 0 0 1,000 1,000 0 043.558.50.31.03 Publications 294 4,620 914 2,000 5,500 3,500 043.558.50.31.06 Safety Equipment 0 0 0 500 500 0 043.558.50.31.08 Repair & Maintenance Supplies 102 789 192 500 500 0 043.558.50.31.10 Vehicle Maintenance Supplies 817 1,508 6,616 5,000 6,000 1,000 043.558.50.32.01 Fuel 5,401 3,374 5,497 6,500 8,500 2,000 043.558.50.35.01 Small Tools & Minor Equipment 308 1,146 0 3,500 3,500 0 043.558.50.48.04 Non Capital Office Software/Hardware 0 571 0 0 0 0 15,081 15,958 21,290 29,050 42,500 13,450 Other Services & Charges 043.514.23.02.01 Uncollectible Accounts Expense 500 0 0 0 0 0 043.524.60.41.17 Advertising 50 169 0 0 0 0 043.524.60.42.01 Postage 310 340 404 400 500 100 043.524.60.42.03 Cell Phones 930 2,754 1,629 2,000 1,920 (80) 043.524.60.43.01 Travel/Mileage 331 0 0 800 5,000 4,200 043.524.60.45.07 Interfund Vehicle Lease 2,500 500 3,800 3,800 3,800 0 043.524.60.48.01 Equipment Repair and Maintenance 0 0 0 1,000 1,000 0 043.524.60.48.03 Software Licenses & Maintenance 0 0 0 3,150 3,350 200 043.524.60.49.02 Memberships 40 170 0 300 750 450 043.524.60.49.04 Registrations 225 140 0 1,200 1,500 300 043.524.60.49.06 Miscellaneous Services 0 0 2,178 0 0 0 043.524.60.49.08 Code Enforcement Abatement 7,187 5,576 13,053 500,000 200,000 (300,000) 043.524.60.49.18 Vehicle License & Registration 0 62 0 0 0 043.558.50.41.01 Credit Card & Bankcard Fees 25,027 56,155 72,157 78,000 90,000 12,000 043.558.50.41.03 Spokane County GIS 0 0 0 3,000 0 (3,000) 043.558.50.41.05 Professional Services 0 366 187 1,500 5,000 3,500 043.558.50.41.17 Advertising 0 25 0 0 0 0 Page 1 of 2 001 General Fund 040 Community and Public Works 043 Building and Planning Employee Count - 15 FTEs P:\1. General Governance\Budget\2023 Budget\043 Building\Building budget worksheet 2023 2019 2020 2021 Actual Actual Actual 043.558.50.41.18 Legal Notices 0 043.558.50.42.01 Postage 189 043.558.50.42.03 Cell Phones 4,978 043.558.50.43.01 Travel/Mileage 1,487 043.558.50.45.07 Interfund Vehicle Lease 11,500 043.558.50.48.01 Equipment Repair & Maintenance 2,997 043.558.50.48.02 Copier Maintenance 4,090 043.558.50.48.03 Software Licenses & Maintenance 16,474 043.558.50.49.01 Subscriptions 0 043.558.50.49.02 Memberships 700 043.558.50.49.03 Printing & Binding 360 043.558.50.49.04 Registrations 962 043.558.50.49.05 Filing & Recording Fees 0 043.558.50.49.06 Miscellaneous Services 0 Total Recurring Expenditures 0 498 5,043 0 11,500 2,525 2,813 15,318 0 1,309 0 1,177 705 0 80,837 107,145 2022 Amended Budget 0 300 331 500 4,541 5,000 O 1,500 11,500 11,500 2,305 1,500 3,207 2,750 16,160 21,425 O 100 549 1,200 900 O 0 0 1,440 5,000 7,800 310 0 0 O 500 500 2023 Proposed Budget 300 500 4,800 5,000 11,500 5,000 2,800 18,040 0 Increase/ Decrease from 2022 0 0 (200) 3,500 0 3,500 50 (3,385) (100) (300) 0 2,800 0 0 133,751 646,425 369,960 (276,465) 1,586,858 1,701,640 1,782,159 2,186,762 2,070,842 (115,920) Total budget increase = (5.30%) Combined nonpayroll increase = (38.94%) Nonrecurring Items 099.524.60.35.03 Non Capital Office Furniture & Equipmen 0 11,579 0 0 0 0 Total Building and Planning 043.524.60 = Code Enforcement 043.558.50 = Building 1,586,858 1,713,219 1,782,159 2186,762 2,070,842 (115.920) Page 2 of 2 P:\1. General Governance\Budget\2023 Budget\043 Building\Building budget worksheet 2023 General Fund Community and Public Works Building Division 001.040.043 043.524.60.10.00 Wages - 2 FTEs Nicole, Robin 043.524.60.20.00 Payroll Taxes and Benefits 043.558.50.10.00 Wages - 13 FTEs Jenny Michael Greg Jennifer S Pamela, Vacant Kenneth Jim, Bob, Bryan Jen, Chris Marianne 043.558.50.10.99 Overtime addresses times of increased workload, Admin assistance for Planning Commission. 2023 Proposed Bud et 153,204 61,868 994,528 20,000 043.558.50.20.00 Payroll Taxes and Benefits 428,782 043.524.60.31,01 Office & Operating Supplies 500 - If specific item for dept, 100% for each dept Std supplies from Planning budget 043.524.60.31.06 Safety Equipment 2,000 - Safety vest, hard hat, safety glasses, breathing equipment clothing 043.524.60.31,08 Repair & Maintenance Supplies 1,500 - Non -vehicle related 043.524.60,31.10 Vehicle Maintenance Supplies 2,000 - (2) vehicles - internal repairs 043.524.60.32.01 Fuel 5,000 - 4-005: 2008 Chevy Colorado - 4-012: 2020 Ford Escape 043.524.60.35.01 Small Tools & Minor Equipment 500 - Hammer, ladder, posts 043.558.50.31.01 Office & Operating Supplies 5,500 - Standard Office Supplies, Copy Paper Marianne orders for entire floor - budget Amt $7,000 Building - 60% 4,200 Planning - 20% Econ Devl - 20% Veridesk for Building 800 - If specific item for dept, 100% for each dept 500 Page 1 of 4 P:\1. General Governance\Budget\2023 Budget\043 Building\Building budget worksheet 2023 General Fund Community and Public Works Building Division 001.040.043 043.558.50.31.02 043.558.50.31.03 043.558.50.31.06 043.558.50.31.08 043.558.50.31,10 043.558.50.32.01 043.558.50.35.01 043.524.60.42.01 043.524.60.42.03 043.524.60.43.01 043.524.60.45.07 043.524,60.48.01 043.524.60.48.03 043.524.60.49.02 Forms - inspection tags, correction notices Publications - Code books and update publications for 10 employees. Every 3 yrs . Multiple books Safety Equipment - safety vests, safety glasses, hard hats, flashlights, safety kits for the vehicles, yellow caution tape, dust masks Repair & Maintenance Supplies - Non -vehicle related Vehicle Maintenance Supplies - (4) vehicles - internal repairs Fuel - 4-007: 2013 Ford Escape SE - 4-009 - 2014 Ford Escape SE - 4-010 - 2015 Ford Escape - 4-011 - 2016 Ford Explorer Small Tools & Minor Equipment - Tools for field work Postage Cell Phones - Avg privce $40.01/mo, $480.12/yr - (2) Phones (Nicole, Vacant) - (2) (Pads: (Nicole, Vacant) Travel/Mileage - Code Enforcement Officers Semi-annual meeting Interfund Vehicle Lease Equipment Repair and Maintenance - Repairs to the Code Enforcement officer's vehicles which must be taken to an outside repair facility Software Licenses & Maintenance - SmartGov Cost Use $33,500 for the split Eng Devl - 20% Planning - 25% Code - 10% Building - 45% Memberships - Washington Association of Code Enforcement Officers - American Association of Code Enforcment Other 960 960 2023 Proposed Budget 1,000 5,500 500 500 6,000 8,500 3,500 500 1,920 5,000 3,800 1,000 3,350 750 Page 2 of 4 P:\1.. General Governance\Budget\2023 Budget\043 Building\Building budget worksheet 2023 General Fund Community and Public Works Building Division 001.040.043 043.524.60.49.04 Registrations - Class Registration, Webinar fees & Training - (2) © $750 043.524.60.49.08 043.558.50.41.01 043.558,50.41.05 043, 558.50.41.18 043. 558.50.42.01 043.558.50,42.03 043.558.50.43.01 043.558.50.45.07 043.558.50.48.01 Code Enforcement Abatement - avg nuisance $5,000, avg structure $100,000 Credit Card & Bankcard Fees - Credit card fees charged by banks - cannot calculate the exact amount; proposed budget figure reflects anticipated 40% increase in fees due to increased card use related to enhanced online permitting. Customer is charged 2.5% fee for use of credit/bank card. Professional Services - Some projects require professional expertise that we do not have on staff. Among these services we could need outside review by professionals such as engineers, architects, industrial hygienists or other specialty professionals for projects proposing complex structural systems; or large important buildings like assemblies and hospitals; or alternate construction materials. - Energy code inspections Legal Notices Postage - Covers all required and necessary mailed correspondence, certified mail Cell Phones - Avg privce $40.01/mo, $480.12/yr - (4) Phones (Bryan, Bob, Jenny, Jim) - (4) /Pads: (Greg, Bob, Bryan, Jim) (1) Surface (Mike) (1) Dell (Jenny) Travel/Mileage - Car Rental, Flights, Lodging, Meals, Training/Travel expenses Interfund Vehicle Lease Equipment Repair & Maintenance - Repairs to the Building Inspector's and pool vehicles which must be taken to an outside repair facility 1,920 1,920 480 480 2023 Proposed Bud 1,500 200,000 90,000 5,000 300 500 4,800 5,000 11,500 5,000 Page 3 of 4 P:\1. General Governance\Budget\2023 Budget\043 Building\Building budget worksheet 2023 General Fund Community and Public Works Building Division 001.040.043 043.558.50.48.02 Copier Maintenance - Mail / Front Desk Copier (Permit ctr Ricoh 4000) Yearly cost $1,000 Building - 75% Planning - 15% Econ Devlp - 10% - Permit Center Copier (Kyocera ComDevl CS4551) Yearly cost $4,200 Building - 50% Planning - 30% Econ Devlp - 20% 043.558.50.48.03 Software Licenses & Maintenance - Adobe license $170/yr x (6) - SmartGov Cost Use $33,500 for the split Eng Devl - 20% Planning - 25% Code - 10% Building - 45% 700 2,100 1,020 15,075 - Blue Beam $349 x (5) 1,745 - Plan analyst 200 043.558.50.49.02 Memberships - International Code Conference (ICC) governmental 265 membership - Parlirnentarian orgainizations 50 - Washington Association of Building Officials governmental 275 membership - Washington Association of Permit Technicians three 45 individual memberships 45/pp - Idaho Association of Building Officials governmental 150 membership Various 115 2023 Proposed Bud . et 2,800 18, 040 900 043.558.50.49.04 Registrations 7,800 - Class Registration, Webinar fees & Training (13) @ $600 043.558.50.49.06 Miscellaneous Services 500 - Shredding and misc. services Total: 2,070,842 Page 4 of 4 001 General Fund 040 Community and Public Works 044 Planning Employee Count - 5 FTEs P:\1. General Governance\Budget\2023 Budget\044 Planning\Planning budget worksheet 2023 2019 Actual 2020 Actual 2021 Actual 2022 Amended Budget 2023 Proposed Budget Wages/Payroll Taxes/Benefits 044.558.60.10.00 Wages 256,646 255,769 239,861 476,532 490,164 044.558.60.20.00 Payroll Taxes and Benefits 112,637 113,317 94,839 193,315 199,185 369,283 369,086 334,700 669,847 Increase/ Decrease from 2022 13,632 5.870 689,349 19,502 Supplies 044.558.60.31.01 Office Supplies 2,119 2,692 434 6,200 3,400 (2,800) 044.558.60.31.03 Publications 0 0 42 600 1,230 630 044.558.60.31.05 Meeting Supplies 0 530 90 500 500 0 044.558.60.32.01 Fuel 20 0 0 0 0 0 044.558.60.35.01 Small Tools & Minor Equipment 85 91 151 1,500_ 400 (1,100) 2,224 3,313 717 8,800 5,530 (3,270) Other Services & Charges 044.558.60.41.01 Credit Card & Bankcard Fees 35 0 0 0 044.558.60.41.03 ESRI ARC/GIS 86,339 80,451 99,637 8,708 5,750 (2,958) 044.558.60.41.05 Professional Services 57,369 19,709 32,157 40,000 40,000 0 044.558.60.41.17 Advertising 0 0 0 0 600 600 044.558.60.41.18 Legal Notices 20,328 24,011 22,528 30,000 30,000 0 044.558.60.41.54 Hearing Examiner 16,149 38,305 24,040 40,000 40,000 0 044.558.60.42.01 Postage 2,135 1,387 1,247 2,000 2,000 0 044.558.60.43.01 Travel/Mileage 883 18 14 1,500 5,000 3,500 044.558.60.48.02 Copier Maintenance 2,207 1,528 1,808 4,350 1,410 (2,940) 044.558.60.48.03 Software Licenses & Maintenance 16,177 15,592 15,529 10,125 11,525 1,400 044.558.60.49.01 Subscriptions 150 150 158 300 0 (300) 044.558.60.49.02 Memberships 843 1,504 1,905 2,100 3,230 1,130 044.558.60.49.03 Printing & Binding 199 555 0 500 500 0 044.558.60.49.04 Registrations 584 335 572 1,500 4,000 2,500 044.558.60.49.05 Filing & Recording Fees 15,694 15,273 20,374 20,000 30,000 10,000 219,092 198,818 219,969 161,083 174,015 12,932 Total Planning 590,599 571,217 555.386 839.730 868,894 29.164 Historically accounted for in Building. Actuals included here for analysis. Total budget increase = 3.47% Combined nonpayroll increase = 5.69% P:A1. General Governance`Budget\2023 Budget\044 Planning\Planning budget worksheet 2023 General Fund Community and Public Works Planning 001.040.044 044.558.60.10.00 Wages - (5) FTE's Chaz Lori Marty, Vacant Levi 044.558.60.20.00 Payroll Taxes and Benefits 044,558.60.31.01 Office Supplies - Standard Office Supplies, Copy Paper Marianne orders for entire floor - budget Arrat $7,000 Building - 60% Planning - 20% 1,400 Econ Devi - 20% - If specific item for dept, 100% for each dept 1,600 adjustable desk (Levi) Business cards, Name plates Supplies for site postings 400 2023 Proposed Budget 490,164 199,185 3,400 044.558.60.31.03 Publications 1,230 - Journal of American Planning Association 40 - Planning Advisory 695 - Zoning Practice 95 - Misc 100 - Planning Law Review 300 044.558.60.31.05 Meeting Supplies 500 - Planning Commission Meetings 044.558,60.35.01 Small Tools & Minor Equipment 400 - Posts, tools 044.558.60.41,03 ESRI 1 ARC GIS 5,750 - Cost $22,017 (2022), Use $23,000 for the split Eng Gen - 20% Eng Devi - 15% Planning - 25% 5,750 Storm - 20% Econ Devi - 20% - Pictometry Tiles - every even yr $2,200 0 - 50% Storm / 50% CD Planning 044.558.60.41.17 Advertising - RFQ's, Hiring 600 044.558.60.41.05 Professional Services 40,000 - Tadas; SCJ Studio; Surveyor 044.558.60.41.18 Legal Notices 30,000 - The City has a statutory requirement to notice certain land actions, public hearings, and other city actions and meetings (newspaper postings) Page 1 of 3 P:\1. General Governance\Budget\2023 Budget\044 Planning\Planning budget worksheet 2023 General Fund Community and Public Works Planning 001.040.044 043.558.60.41.54 044.558.60.42.01 044.558.60.43.01 044.558.60.48.02 044.558.60.48.03 044.558.60.49.02 044.558.60.49.03 044.558.60.49,04 Hearing Examiner - (interlocal with cities of Wenatchee and Spokane -backup) Postage - Postage for department mailings Travel/Mileage - Inland Empire APA conference (x3) - State APA Conference (x2) - National APA (xl) - Planning Association of Washington (x1) Misc travel for PTAC, SCEO, Site Selector and other local (5) staff Copier Maintenance - Mail / Front Desk Copier (Permit ctr Ricoh 4000) Yearly cost $1,000 Building - 75% Planning - 15% Econ Devlp - 10% - Permit Center Copier (Kyocera ComDevl CS4551) Yearly cost $4,200 Building - 50% Planning - 30% Econ Devlp - 20% 150 1,260 2023 Proposed Budget 40,000 2,000 5,000 1,410 Software Licenses & Maintenance 11,525 - SmartGov Cost Use $33,500 for the split Eng Devi - 20% Planning - 25% 8,375 Code - 10% Building - 45% - Adobe Acrobat $170/pp (x5) 850 - Adobe Creative Cloud ($897) 1,800 Inland Northwest Partners (EMS!) 500 Memberships 3,230 - American Planning Association ($355) 1,800 American Institute of Certified Planners ($155) 465 - Planning Association of Washington ($150) 300 - APA = planning commission 500 - Assoc of State Flood Managers 165 Printing & Binding 500 - printing informational brochures and flyers Registrations 4,000 (5) @ $800 Page 2 of 3 P:\1. General Governance\Budget\2023 Budget\044 Planning\Planning budget worksheet 2023 General Fund Community and Public Works Planning 001.040.044 044.558.60.49.05 Filing & Recording Fees - Filing & recording fees are the fees charged by Spokane County to record such things as final short plats, long plats and binding site plans. 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General Governance\Budget\2023 Budget\042 Economic Development\Economic Development budget worksheet 2023 001 General Fund 040 Community and Public Works 042 Economic Development Employee Count - 6.77 FTEs 2019 2020 2021 Actual Actual Actual 2022 Amended Budget 2023 Proposed Budget Increase/ Decrease from 2022 WapeslPavroll Taxes/Benefits 042.558.70.10.00 Wages 409,044 425,710 476,300 533,757 557,659 23,902 042.558.70.10.01 Intern - Wages 4,072 12,825 1,646 14,223 15,271 1,048 042.558.70.20.00 Payroll Taxes and Benefits 168,556 169,502 124,334 214,686 237,436 22,750 042.558.70.20.01 Intern - Payroll Taxes and Benefits 355 1,100 140 1,221 1,303 82 042.565.40.10.00 Wages 0 0 59,788 93,000 93,600 600 042.565.40.20.00 Payroll Taxes and Benefits 0 0 18,252 46,930 33,335 (13,595) 582,027 609,137 680,460 903,817 938,604 34,787 Supplies 042.558.70.31.01 Office & Operating Supplies 471 169 959 1,800 2,800 1,000 042.558.70.31.03 Publications 27 0 0 600 600 0 042.558.70.31.05 Meeting Supplies 0 0 0 500 500 0 042.558.70.31.07 Fuel 19 0 0 0 0 0 042.558.70.35.01 Small Tools & Minor Equipment 1,437 (157) 361 1,500 1,500 0 042.565.40.31.01 Office & Operating Supplies 0 0 583 2,500 2,500 0 1,954 12 1,903 6,900 7,900 1,000 Other Services & Charges 042.558.70.41.03 ESRI / ARC GIS 0 0 0 4,400 4,600 200 042.558.70.41.05 Professional Services 11,637 38,405 26,798 60,000 60,000 0 042.558.70.41.07 Contracted Economic Development 61,000 64,732 73,870 79,000 79,000 0 042.558.70.41.17 City Economic Development 191,829 185,552 155,767 200,000 225,000 25,000 042.558.70.41.18 Legal Notices 492 1,852 1,227 2,000 2,000 0 042.558.70.42.01 Postage 1,119 1,256 1,010 1,500 1,500 0 042.558.70.42.03 Cell Phones 2,358 1,980 1,787 995 2,000 1,005 042.558.70.43.01 Travel/Mileage 1,489 78 14 3,300 3,300 0 042.558.70.45.04 Vehicle Rental 0 0 0 0 0 0 042.558.70.48.02 Copier Maintenance 0 0 0 900 940 40 042.558.70.48.03 Software Licenses & Maintenance 12,495 11,552 9,639 15,000 22,000 7,000 042.558.70.49.01 Subscriptions 0 2,099 100 1,050 1,050 0 042.558.70.49.02 Memberships 1,861 2,268 2,223 3,000 3,500 500 042.558.70.49.04 Registrations 2,990 917 1,632 6,000 6,000 0 042.558.70.49.06 Miscellaneous Services 281 0 0 0 0 0 042.558.70.49.10 Public Information 45,606 40,025 43,642 46,200 46,200 0 042.565.40.41.05 Professional Services 0 0 1,514 101,000 115,000 14,000 042.565.40.41.25 Encampment Cleanup Services 0 0 840 0 1,000 1,000 042.565.40.42.03 Cell Phones 0 0 267 600 600 0 042.565.40.43.01 Travel/Mileage 0 0 0 1,000 1,000 0 042.565.40.45.00 Shelter Space Rental 0 0 9,620 24,000 24,000 0 042.565.40.48.03 Software Licenses & Maintenance 0 0 37 0 100 100 042.565.40.49.02 Memberships 0 0 0 200 200 0 042.565.40.49.04 Registrations/Training 0 0 376 1,000 1,000 0 333,157 350,716 330,363 551,145 599,990 48,845 Total Recurring Expenditures 917,138 959,865 1,012,726 1,461,862 1,546,494 84,632 Total budget increase = 5.79% Combined nonpayroll increase = 8.93% Page 1 of 2 P:\1. General Governance\Budget\2023 Budget\042 Economic Development\Economic Development budget worksheet 2023 Nonrecurring items 099.558.70.41.05 Retail Recruitment Contract 25,000 0 0 0 0 0 312.558.60.41.05 Appleway Trail Econ Dev Study 0 33,333 0 0 0 0 319.558.60.41.05 Housing Action Plan 0 60,003 44,992 0 0 0 324.558.60.41.05 Shoreline Master Plan Periodic Review 0 17,415 10,585 0 0 0 Total Economic Development 042.565.40.xx.xx = Housing & Homeless Services This was historically accounted for in the City Manager Dept. Actuals for 2021 are included here for comparison purposes. 942,138 1,070,616 1,068,303 1,461,862 1,546,494 84,632 Page 2 of 2 P:\1. General Governance\Budget\2023 Budget\042 Economic Development\Economic Development budget worksheet 2023 General Fund Community and Public Works Economic Development Division 001.040.042 042.558.70.10.00 042.558.70.10.01 042.558.70.20.00 042.558.70.20.01 042.565.40.10.00 042.565.40.20.00 042.558.70 31 01 042.558.70.31.03 042.558.70.31.05 042.558.70.35.01 042.565.40.31.01 042.558.70.41.03 042.558.70.41.05 042.558.70.41.0X 042.558.70.41.17 Wages Intern - Wages Payroll Taxes and Benefits - FICA, Medicare, L&l, PERS Intern - Payroll Taxes and Benefits Wages Payroll Taxes and Benefits - FICA, Medicare, L&l, PERS Office & Operating Supplies - Copy costs and materials for brochures - Copy paper - ED specific supply requests - 20% of lst floor general office supplies Publications - The Economist IEDC Bookstore - ESRI Press - Advertising Age Meeting Supplies - Regional Partnermeetings - Business community meetings Small Tools & Minor Equipment Office & Operating Supplies - resource guides - miscellaneous office supplies ESRI / ARC GIS Professional Services - Special Council for Economic Development services - Retail Recruitment contract Contracted Economic Development GSI - Regional Site Selector - Spokane Valley Chamber of Commerce - Lemonade Day / Youth Entrepreneur - Shop Local Campaign (3,500 increase) City Economic Development - Implementation of our strategic marketing plan (trade shows/exhibit booths, event promotion, graphic design, videography, photography, reprographics, email marketing, and advertising) 300 100 1,000 1,400 190 110 130 170 250 250 30,000 30,000 43,000 11,000 19,000 2,500 3,500 2023 Proposed Budget 557,659 15,271 237,436 1,303 93,600 33,335 2,800 600 500 1,500 2,500 4,600 60,000 79,000 225,000 Page 1 of 3 P:\1. General Governance\Budget\2023 Budget\042 Economic Development\Economic Development budget worksheet 2023 General Fund Community and Public Works Economic Development Division 001.040.042 042.558.70.41.18 Legal Notices Planning Commission and City Council Public Hearing - noticing 042.558.70.42.01 Postage Business Resource Mailer, Business License Requirement Notice 042.558.70.42.03 Cell Phones 042.558.70.43.01 Travel/Mileage - National Planning Conference 825 - International Economic Development Council (IEDC) 825 - Public Relations Society of America 825 - ESRI User Conference 825 042.558.70.48.02 Copier Maintenance - Mall / Front Desk Copier 100 - Permit Center Copier 840 042.558.70.48.03 Software Licenses & Maintenance 7,200 Adobe Suite & Adobe PhotoNideo/Audio stock service - Constant Contact email marketing 1,800 - Cutaway Media Clip Service 3,300 - EMSI 1,500 - FileCamp Asset Management 1,100 7,100 - "Implementation of city wide strategies and software needs 042.558.70.49.02 Subscriptions - National Association of Development Organization 200 - Strong Towns 300 - Journal of Business 200 - International Council of Shopping Centers 300 - Spokesman Review - Online 50 042.558.70.49.04 Memberships - International Economic Development Council (IEDC) 250 - Inland NW Economic Alliance 500 - Public Relations Society of America 1,000 - Planning membership & certification 500 - Inland Northwest Partners 250 - GIS related memberships 1,000 042.558.70.49.07 Registrations - Public Information & Marketing 2,000 - Planning 1,000 - Economic Development 1,500 - Geographical information Systems 1,500 2023 Proposed Budget 2,000 1,500 2,000 3,300 940 22,000 1,050 3,500 6,000 Page 2 of 3 P:\1. General Governance\Budget\2023 Budget\042 Economic Development\Economic Development budget worksheet 2023 General Fund Community and Public Works Economic Development Division 001.040.042 042,558,70.49.10 Public Information The View 2 newsletters (mailing & graphic design) 45,400 State of the City 350 invitation postcards printing 200 300 invitation postcards postage 100 Advertising 500 2023 Proposed Budget 800 46,200 042.565.40.41.05 Professional Services 115,000 - Outreach Officer 042.565.40.41,25 Encampment Cleanup Services 1,000 042.565.40.42.03 CeII Phones 600 042.565.40.43.01 Travel/Mileage 1,000 042.565.40.45.00 Shelter Space Rental 24,000 042.565.40.48.03 Software Licenses & Maintenance 100 - data collection apps 042.565.40.49.02 Memberships 200 042.565.40.49.04 Registrations/Training 1,000 - Annual Conference on Ending Homelessness Total: 1,546,494 Page 3 of 3 001 General Fund 033 Facilities Employee Count - 2.8 FTE P:\1. General Governance\Budget\2023 Budget\076 Parks & Recreation\Facilities budget worksheet 2023 2019 2020 2021 Actual Actual Actual 2022 Amended Budget Wages/Payroll Taxes/Benefits 000.518.30.10.00 Wages 54,270 63,201 115,303 172,100 000.518.30.10.01 Temp/Seasonal Wages 0 2,888 0 8,813 000.518.30.10.99 Overtime 582 491 0 0 000.518.30.20.00 Payroll Taxes and Benefits 31,582 34,696 53,757 79,333 000.518.30.20.01 Temp/Seasonal Payroll Taxes & Ben 0 354 0 1,087 86,434 101,631 169,060 261,333 2023 Proposed Budget 175,304 9,271 3,000 78,394 1,083 267,052 Increase/ Decrease from 2022 3,204 458 3,000 (939) (4) 5,719 Supplies 000.518.30.31.01 Office & Operating Supplies 15,781 11,139 9,899 15,000 10,000 (5,000) 000.518.30.31.06 Safety Equipment 23 (55) 144 0 200 200 000.518.30.31.08 Repair & Maint. Supplies 4,153 9,377 10,400 5,000 10,000 5,000 000.518.30.31.09 Janitorial Supplies 0 0 4,327 0 10,000 10,000 000.518.30.31.10 Vehicle Maintenance Supplies 100 363 1,191 0 1,000 1,000 000.518.30.32.01 Fuel 2,191 1,184 1,349 500 1,500 1,000 000.518.30.35.01 Small Tools & Minor Equipment 10,672 5,602 5,447 6,500 8,000 1,500 034.518.30.31.01 Office & Operating Supplies 0 0 55 0 100 100 034.518.30.31.08 Repair & Maint. Supplies 0 0 836 0 2,000 2,000 32,920 27,611 33,648 27,000 42,800 15,800 Other Services & Charges 000.518.30.41.05 Professional Services 31,606 29,772 0 20,000 20,000 0 000.518.30.41.17 Advertising 0 642 0 0 0 0 000.518.30.41.21 Janitorial services 71,630 86,317 81,687 24,187 8,000 (16,187) 000.518.30.42.03 Cell Phones 771 634 821 500 3,000 2,500 000.518.30.43.01 Travel/Mileage 0 0 0 500 2,000 1,500 000.518.30.44.03 Taxes and Assessments 717 717 1,123 1,000 3,000 2,000 000.518.30.45.03 Equipment Rental 1,274 0 164 1,500 3,000 1,500 000.518.30.45.07 Interfund vehicle lease 500 500 500 500 8,000 7,500 000.518.30.47.01 Electricity 43,071 43,806 46,543 45,000 48,000 3,000 000.518.30.47.02 Water 2,595 2,441 2,312 3,000 3,000 0 000.518.30.47.03 Sewer 1,066 877 983 2,000 3,000 1,000 000.518.30.47.04 Waste Disposal 0 1,297 11 2,000 0 (2,000) 000.518.30.48.01 Equipment Repair & Maintenance 3,441 16,154 33,291 11,500 6,000 (5,500) 000.518.30.48.07 Grounds/Building Maintenance 0 0 0 0 8,000 8,000 000.518.30.49.04 Registrations 0 0 0 0 1,000 1,000 000.518.30.49.06 Miscellaneous Services 28 296 267 0 500 500 000.518.30.49.18 License & Registration 0 55 520 0 1,000 1,000 034.518.30.41.02 Engineering &Architectural 0 0 4,830 0 10,000 10,000 034.518.30.41.05 Professional Services 0 0 3,191 0 20,000 20,000 034,518.30.45.03 Equipment Rental 0 0 496 0 2,500 2,500 034.518.30.47.01 Electricity 0 0 466 0 6,000 6,000 034.518.30.47.02 Water 0 0 154 0 600 600 034.518.30.47.03 Sewer 0 0 96 0 1,200 1,200 034.518.30.48.01 Equipment Repair & Maintenance 0 0 1,788 0 2,000 2,000 156,699 183,508 179,243 111,687 159,800 48,113 Total Recurring Expenditures 276,053 312,750 381,951 400,020 469652 69,632 Total budget increase = Combined nonpayroll increase = Page 1 of 2 17.41 46.08% Nonrecurring Items 099.518.30.31.08 099.518.30.36.03 099.518.30.41.04 099.518.30.41.05 099.518.30.48.01 099.518.30.48.07 P:\1. General Governance\Budget\2023 Budget\076 Parks & Recreation\Facilities budget worksheet 2023 Chamber Wall Repairs Non -Capital Signage & Marquees Legal- Contract Attorney Services Professional Service Equipment Repair & Maintenance Building/Grounds Repair & Maintenance Total Facilities 001.033.000/033 = City Hall 001.033.034 = Other General Facilities 0 294 0 0 0 0 0 898 0 0 0 0 30,032 34,287 0 0 0 0 58,670 260,444 0 0 0 0 86,105 0 0 0 0 0 0 0 3,655 0 0 0 174,807 295,923 3,655 0 0 0 450 860 608,673 385,606 400,020 469,652 69,632 Page 2 of 2 P:11. General GovernancelBudget12023 Budget1076 Parks & Recreation\Facilities budget worksheet 2023 General Fund Facilities - Detail 001.033. 000.518.30.10.00 000.518.30.10.01 000.518, 30.10.99 000.518, 30.20.00 000.518.30.20.01 000.518.30.31.01 000.518.30.31.06 000.518.30.31.08 000.518.30.31.09 000.518.30.31.10 000.518.30.32.01 000.518, 30.35.01 034.518.30.31.01 034.518.30.31.08 000.518,30.41.05 000.518.30.41.17 000.518.30.41.21 000.518.30.42.03 000.518.30.43.01 000.518.30.44.03 000.518.30.45.03 000,518,30,45.07 000.518.30.47.01 000.518.30.47.02 Wages Temp/Seasonal Wages Overtime Payroll Taxes and Benefits Temp/Seasonal Payroll Taxes & Ben Office & Operating Supplies - paper; pens, HVAC filters, writing tablets, Safety Equipment hard hats, safety jackets, safety vests, harness for lift, etc. Repair & Maint. Supplies - sprinkler parts, plumbing parts, HVAC parts, trees, landscaping, car parts, equipment parts, Janitorial Supplies - toilet paper, paper towels, urinal mats, urinal cakes, hand soap, sanitizes window cleaner, vacuum cleaner bags, scouring powder, etc. Vehicle Maintenance Supplies - repair parts to assigned vehicle Fuel Small Tools & Minor Equipment - hand tools, tape measures, brooms, power tools, chairs, vacuum cleaners, etc. Office & Operating Supplies Repair & Maint. Supplies - sprinkler parts, plumbing parts, trees, landscaping, equipment parts, Professional Services Advertising Janitorial services - On -call services for coverage when in-house janitor is not available Cell Phones Travel/Mileage - travel to training for facilities team members to be updated and current on al! systems operating in the building Taxes and Assessments Equipment Rental Interfund vehicle lease Electricity Water 2023 Proposed Budget 175,304 9,271 3,000 78„394 1,083 10,000 200 10,000 10,000 1.000 1,500 8,000 100 2,000 20,000 0 8,000 3,000 2,000 3,000 3,000 8,000 48,000 3,000 Page 1 of 2 P:11. General GovernancelBudget12023 Budget1076 Parks & Recreation\Facilities budget worksheet 2023 General Fund Facilities - Detail 001.033. 000.518.30.47.03 000.518.30.47.04 000, 518.30.48.01 000.518.30.48.07 000.518.30,49.04 000.518.30.49.06 000.51' 8.30.49.18 034.518.30.41.02 034.518.30.41.05 034.518.30.45.03 034.518.30.47.01 034.518.30.47.02 034.518.30.47.03 034.518.30.48.01 Sewer Waste Disposal Equipment Repair & Maintenance - repair of equipment by outside services, gate repair, generator repair, etc. Grounds/Building Maintenance - lawn mowing, snow plowing Registrations - registrations to training classes which benefit the City Miscellaneous Services License & Registration Engineering & Architectural - investigative reports for other properties, Professional Services Equipment Rental Electricity Water Sewer Equipment Repair & Maintenance 2023 Proposed Budget 3,000 0 6,000 8,000 1,000 500 1,000 10,000 20,000 2,500 6,000 600 1,200 2,000 Total: 469,652 Page 2 of 2 001 General Fund 076 Parks & Recreation 000 Admin Division Employee Count - 2 FTEs P:\1. General Governance\Budget2023 Budget\076 Parks & Recreation\P&R budget worksheet 2023 2019 2020 2021 Actual Actual Actual 2022 Amended Budget 2023 Proposed Budget Increase/ Decrease from 2022 Wages/Payroll Taxes/Benefits 000.576.80.10 00 Wages 201,318 210,820 203,210 198,872 207,268 8,396 000.576.80.10.01 Temp/Seasonal - Wages 4,635 2,534 2,028 8,901 9,551 650 000.576.80.10.99 Overtime 1,411 0 0 0 0 0 000.576.80.20.00 Payroll Taxes and Benefits 58,534 59,791 71,049 81,981 79,947 (2,034) 000.576.80.20.01 Temp/Seasonal - PR Tax & Benefits 636 321 256 1,014 1,033 19 266,534 273,466 276,543 290,768 297,799 7,031 Supplies 000.576.80.31.01 Office & Operating Supplies 1,360 993 742 1,500 1,500 0 000.576.80.31.07 Clothing & Uniforms 0 21 0 500 200 (300) 000.576.80.31.08 Repair & Maintenance Supplies 0 0 201 0 0 0 000.576.80.31.10 Vehicle Maintenance Supplies 113 414 555 0 0 0 000.576.80.32.01 Fuel 1,305 972 1,516 1,500 1,200 (300) 000.576.80.35.01 Small Tools & Minor Equipment 0 0 0 0 0 0 2,778 2,400 3,014 3,500 2,900 (600) Other Services & Charges 000.576.80.41 03 Spokane County GIS 51 0 651 500 0 (500) 000.576.80.41.05 Professional Services 34,366 29,445 551 30,000 50,000 20,000 000.576.80.41.17 Advertising 0 124 0 0 0 0 000.576.80.41.18 Legal Notices 0 0 0 500 500 0 000.576.80.42.01 Postage 487 89 114 500 100 (400) 000.576.80.42.02 Telephone Services 648 665 798 650 725 75 000.576.80.42.03 Cell Phones 468 0 740 0 0 0 000.576.80.43.01 Travel/Mileage 624 3 1,749 2,050 1,750 (300) 000.576.80.44.03 Taxes and Assessments 9,910 9,882 10,631 13,000 13,000 0 000.576.80.45.07 Interfund vehicle lease 6,000 6,000 6,000 6,000 6,000 0 000.576.80.47.02 Water 0 15 0 0 0 0 000.576.80.48.01 Equipment Repair & Maintenance 0 0 163 0 0 0 000.576.80.48.02 Copier Maintenance 780 517 593 800 600 (200) 000.576.80.48.03 Software Licenses and Maint 133 1,476 448 500 500 0 000.576.80.49.01 Subscriptions 168 256 0 250 250 0 000.576.80,49.02 Memberships 1,236 1,364 1,369 550 550 0 000.576.80.49.03 Printing & Binding 1,639 431 0 500 500 0 000.576.80.49.04 Conference Registrations 389 405 783 950 950 0 56,899 50,672 24,590 56,750 75,425 18,675 Total P&R Admin Division 326,211 326,538 304,147 351,018 376,124 25,106 Total budget increase = 7.15% Combined nonpayroll increase = 30.00% Page 1 of 2 001 General Fund 076 Parks & Recreation 000 Admin Division Employee Count - 2 FTEs P:\1. General Governance\Budget\2023 Budget\076 Parks & Recreation\P&R budget worksheet 2023 2019 2020 2021 Actual Actual Actual 2022 Amended Budget 2023 Proposed Budget Increase/ Decrease from 2022 Total Recurring for All Divisions Admin 351,018 376,124 25,106 950,455 972,455 22,000 330,687 348,356 17,669 538,700 565,700 27,000 36,801 38,112 1,311 970,375 996,503 26,128 Maint Rec Aquatics Senior CP 3,178,036 3.297,250 119214 Combined increase for all divisions = NonPavroll Admin Maint Rec Aquatics Senior CP 2022 3.75% I 2023 60,250 78,325 18,075 950,455 972,455 22,000 90,980 95,525 4,545 538,700 565,700 27,000 6,825 6,775 (50) 417,234 433,855 16,621 2,064.444 2,152,635 88,191 Combined nonpayroll increase for all divisions = 4.27% Page 2 of 2 P:11. General GovernancelBudget12023 Budget1076 Parks & Recreation\P&R budget worksheet 2023 General Fund Parks & Recreation - Detail 001.076 000 ADMINISTRATION DIVISION 000.576.80.10.00 000.576.80.10.01 000.576.80.20.00 000.576.80.20.01 000.576.80.31.01 000.576,80.31.07 000.576.80.32.01 000.576.80.41.05 000.576.80.41.18 000.576.80.42.01 000.576.80.42, 02 000.576.80.43.01 000.576.80.44.03 000.576.80.45.07 000.576.80.48.02 000.576.80.48.03 000.576.80.49.01 Salaries & Wages Temporary/Seasonal Wages Payroll Taxes and Benefits - FICA, Medicare, L&l, PERS Temporary/Seasonal Payroll Taxes and Benefits Office & Operating Supplies - Items printed & mounted Printer Cartridges 2@$86, 2@$58 Copy paper - Misc. Supplies: Post-lt Notes, calendars, labels, paper clips, binder clips, staples paper, letterhead, pens, pencils/leads, sheet protectors, binders, folders, etc. Clothing & Uniforms Fuel - Department vehicles - 3 Professional Services - Forest Management Plans - Sullivan Master Planning - Flora Master Planning Legal Notices Postage Telephone Services - Septic alarm monitoring at Mirabeau Meadows Travel/Mileage - WRPA Conference - Spokane - NRPA Conference - Dallas Taxes and Assessments Interfund Vehicle Lease Copier Maintenance Software Licenses and Maintenance Subscriptions 10,000 20,000 20,000 0 1,750 2023 Proposed Budget 207,268 9,551 79,947 1,033 1,500 200 1,200 50,000 500 100 725 1,750 13,000 6,000 600 500 250 Page 1 of 11 P:11. General GovernancelBudget12023 Budget1076 Parks & Recreation\P&R budget worksheet 2023 General Fund Parks & Recreation - Detail 001.076 000.576.80.49.02 000.576.80.49.03 000.576.80.49.04 Memberships - WRPA (Director/Admin Assistant) - NRPA (Director/Admin Assistant) Printing & Binding - Brochures, flyers Conference Registrations - WRPA Conference - Bellevue (Patty) - NRPA Conference - Phoenix (JB) Total 357 193 350 600 2023 Proposed Budget 550 500 950 376,124 Page 2 of 11 001 General Fund 076 Parks & Recreation 300 Maintenance Supplies 300.576.80.31.08 300.576.80.35.01 Repair & Maintenance Supplies Small Tools & Minor Equipment P:\1. General Governance\Budget\2023 Budget\076 Parks & Recreation\P&R budget worksheet 2023 2019 2020 2021 Actual Actual Actual 381 8,171 5,126 0 0 0 381 8,171 5,126 2022 Amended Budget 2,000 500 2,500 2023 Proposed Budget 1,500 500 2,000 Increase/ Decrease from 2022 (500) 0 (500) Other Services & Charges 300.576.80.41.05 Parks Maintenance Contract 847,503 807,372 827,986 846,255 866,255 20,000 300.576.80.41.06 Centennial Trail Maintenance 20,000 20,000 20,000 20,000 20,000 0 300.576.80.45.03 Equipment Rental 0 290 0 0 0 0 300.576.80.47.01 Electricity 17,351 15,196 15,592 18,000 18,000 0 300.576.80.47.02 Water 38,771 33,299 40,416 39,000 40,000 1,000 300.576.80.47.03 Sewer 6,209 6,227 5,708 7,000 8,200 1,200 300.576.80.47.04 Waste Disposal 0 10,164 0 0 0 0 300.576.80.49.03 Printing & Binding 0 104 0 0 0 0 300.576.80.49.06 Miscellaneous Services 0 7,080 22,308 17,700 18,000 300 300.594.76.41.02 Engineering & Architectural 5,540 0 0 0 0 0 935,374 899,732 932,010 947,955 970,455 22,500 Total Recurring Expenditures 935,755 907,903 937,136 950,455 972,455 22,000 Total budget increase = 2.31% Combined nonpayroll increase = 2.31% Nonrecurring Expenditure 099.576.80.41.05 Windstorm Cleanup 0 0 31,984 Total Maintenance 0 0 0 935,755 907,903 969,120 950,455 972,455 22,000 P:11. General Governance\Budget12023 Budget1076 Parks & Recreation\P&R budget worksheet 2023 General Fund Parks & Recreation - Detail 001.076 300 300.576.80.31.08 300.576.80.35.01 300.576.80.41.05 300.575.80.41.06 300.576.80.47.01 300.576.80.47.02 300.576.80.47.03 300.576.80.49.06 MAINTENANCE DIVISION Repair & Maintenance Supplies - Items not covered under maintenance contract Small Tools & Minor Equipment - items not covered under maintenance contract Park Maintenance Services - Senske Contract that includes: mowing, watering, litter control, vegetation management, shelter & restroom maintenance, snow removal, play equipment repair, reservations, Centennial and Apploway trails, etc. ($20k increase for new props) - Miscellaneous Repairs and Extra Tasks Centennial Trail Maintenance Fund Electricity Water Sewer Miscellaneous Services - Sullivan Park - water testing - Portable Restrooms - Mirabeau Springs Trailhead - Portable Restrooms - Discovery Playground - Misc. Services - Park Security Patrols 826,255 30,000 500 3,500 1,200 2,800 10.,000 2023 Proposed Budget 1,500 500 866,255 20,000 18,000 40,000 8,200 18,000 Total 972,455 Page 3 of 11 001 General Fund 076 Parks & Recreation 301 Recreation Employee Count - 1.6 FTE Wages/Payroll Taxes/Benefits 301.571.10.10.00 Wages 301.571.10.20.00 Payroll Taxes and Benefits 301.571.20.10.01 Temp/Seasonal -Wages 301.571.20.10.99 Overtime 301.571.20.20.01 Temp/Seasonal - PR Tax & Benefits P:\1. General Governance\Budget\2023 Budget\076 Parks & Recreation\P&R budget worksheet 2023 2019 2020 2021 Actual Actual Actual 2022 Amended Budget 2023 Proposed Budget 52,687 84,328 87,407 90,840 97,306 27,227 45,786 48,971 54,058 54,729 63,084 8,192 25,763 82,941 88,996 722 0 48 0 0 8,772 1,061 3,309 11,868 11,800 152,492 139,367 165,498 239,707 252,831 Increase/ Decrease from 2022 6,466 671 6,055 0 (68) 13,124 Supplies 301.571.20.31.01 Office & Operating Supplies 4,258 4,565 2,647 7,000 6,500 (500) 301.571.20.31.06 Safety Equipment 62 824 247 900 900 0 301.571.20.31.07 Clothing & Uniforms 1,177 680 389 1,500 1,000 (500) 301.571.20.35.01 Small Tools & Minor Equipment 871 0 0 3,000 7,500 4,500 6,368 6,069 3,283 12,400 15,900 3,500 Other Services & Charges 301.571.10.49.01 Scholarship expense 547 0 366 1,200 2,000 800 301.571.10.49.23 Discount Expense 4,945 0 0 0 0 0 301.571.20.41.05 Professional Services 29,065 9,915 8,868 34,080 35,000 920 301.571.20.41.17 Advertising 1,359 0 500 1,000 1,000 0 301.571.20.42.01 Postage 463 511 136 900 500 (400) 301.571.20.42.03 Cell Phones 889 953 847 1,350 1,350 0 301.571.20.43.01 Travel/Mileage 4,778 2,224 0 2,675 1,850 (825) 301.571.20.45.03 Equipment Rental 313 51 0 0 0 0 301.571.20.48.02 Copier Maintenance 780 406 593 1,500 700 (800) 301.571.20.48.02 Software Licenses & Maintenance 0 0 578 500 500 301.571.20.49.02 Memberships 267 307 307 275 275 0 301.571.20.49.03 Printing and Binding 4,828 3,128 0 5,000 6,000 1,000 301.571.20.49.04 Conference Registrations 2,487 1,459 134 1,500 1,350 (150) 301.571.20.49.06 Miscellaneous Services 17,235 2,802 2,258 29,100 29,100 0 301.574.20.44.03 Taxes and Assessments 0 36 0 0 0 0 301.589.30.01.00 Leasehold Excise Tax 770 0 0 0 0 0 68,726 21,792 14,587 78,580 79,625 1,045 Total Recreation 227,586 167,228 183,368 330,687 348,356 17,669 Total budget increase = 5.34% Combined nonpayroll increase = 5.00% P:11. General GovernancelBudget12023 Budget\076 Parks & Recreation\P&R budget worksheet 2023 General Fund Parks & Recreation - Detail 001.076 301 301.571.10.10.00 301.571.10.20.00 301.571.20.10.01 301.571.20.20.01 301.571.20.20.99 301.571.20.31.01 301.571.20. 31, 06 301.571.20.31.07 301.571.20.35.01 301.571.20.41.05 301.571.20.41.17 301.571.20.42.01 301.571.20.42,03 301.571.20.43.01 301.571.20.48.02 301.571.20.48.03 301.571.20.49.02 RECREATION DIVISION Salaries & Wages Payroll Taxes and Benefits - FICA, Medicare, L&I, PERS Temporary/Seasonal Wages - Recreation Interns - Rec. Ternp Seasonal Staff Temporary/Seasonal Benefits Employee Benefits OT Office & Operating Supplies - Recreation Program Supplies - Summer Camp T-shirts - Rec. Coord. Office Supplies - Business Cards Safety Equipment - First Aid Supplies Clothing & Uniforms - Rec. Temp Seasonal Staff T-shirts Small Tools & Minor Equipment - Miscellaneous program items (movie screen & PA syst) Professional Services - First Student Field Trip Transportation for Camps - Instructor/Presenter Fees - Summer Outdoor Movies Licenses (3) * Bands for Outdoor Concerts & Events - Breakfast with Santa Advertising - Brochure distribution through media outlet - Newspaper Advertisements Postage - Rec guides, flyers, brochures, refunds, etc. Cell Phones Travel/Mileage - NRPA Revenue Management School (West VA) WCIA Recreation Training - WRPA Annual Conference (Spokane - Kendall) Copier Maintenance Software Licenses and Maintenance Memberships - WRPA - NRPA 4,600 1,500 200 200 12,500 15,000 3,000 1,500 3,000 500 500 1,850 0 0 179 96 2023 Proposed Budget 97,306 54,729 88,996 11,800 6,500 900 1,000 7,500 35,000 1,000 500 1,350 1,850 700 500 275 Page 4 of 11 P:11. General GovernancelBudget12023 Budget\076 Parks & Recreation\P&R budget worksheet 2023 General Fund Parks & Recreation - Detail 001.076 301.571.10.49.01 301.571.20.49.03 301.571.20.49.04 301.571.20.49.06 Scholarship Expense - Recreational program scholarships (offset by revenue) Printing & Binding - Recreation Brochure (2 times a year) Conference Registrations NRPA Revenue Management School (Kendall - 1st year) - WCIA Conference - WRPA Conference - Spokane (Kendall) Miscellaneous Services - Summer Day Camp Field Trips - Program Banners - Dog Swim - Game On - First Aid/CPR Training - Teen Program - Howl 0 Ween - Summer Park Program Kick Off Events - Summer Concert on West Lawn - Arbor Day - Other recreation activities 1,000 0 350 15,000 1,700 400 1,000 1,000 5,000 500 1,000 500 1,000 2,000 2023 Proposed Budget 2,000 6,000 1,350 29,100 Total 348,356 Page 5of11 001 General Fund 076 Parks & Recreation 302 Aquatics Supplies 302.576.20.31.01 Office & Operating Supplies 302.576.20.31.08 Repair & Maintenance Supplies 302.576.20.35.01 Small Tools & Minor Equipment P:\1. General Governance\Budget\2023 Budget\076 Parks & Recreation\P&R budget worksheet 2023 2019 2020 2021 Actual Actual Actual 37 0 0 37 0 0 0 0 70 234 193 497 2022 Amended Budget 500 0 1,500 2,000 2023 Proposed Budget 500 0 1,500 2,000 Increase/ Decrease from 2022 0 0 0 0 Other Services & Charges 302.576.20.41.01 Merchant Charges (Bankcard Fees) 776 351 645 1,500 1,500 0 302.576.20.41.05 Professional Services 460,753 84,248 265,776 470,000 490,000 20,000 302.576.20.41.17 Advertising 0 0 0 500 500 0 302.576.20.42.02 Telephone Service 5,241 5,403 5,809 5,500 6,000 500 302.576.20.42.03 Cell Phones 1,391 1,184 615 0 0 0 302.576.20.44.03 Taxes and Assessments 1,826 0 472 2,500 2,500 0 302.576.20.47.01 Electricity 20,510 6,526 12,871 25,000 25,000 0 302.576.20.47.02 Water 11,884 10,627 8,835 13,500 13,500 0 302.576.20.47.03 Sewer 8,032 7,976 6,371 10,000 10,000 0 302.576.20.48.01 Equipment Repair & Maintenance 0 0 0 2,500 2,500 0 302.576.20.49.03 Printing & Binding 0 0 0 500 500 0 302.576.20.49.06 Miscellaneous Services 3,031 708 3,356 3,200 3,200 0 302.576.20.49.23 Scholarship Expense 0 0 0 2,000 8,500 6,500 302.589.30.01.00 Leasehold Excise Tax 1,926 0 0 0 0 0 515,370 117,023 304,750 536,700 563,700 27,000 Total Recurring Expenditures 515,407 117,023 305,247 538,700 565,700 27,000 Total budget increase = 5.01% Combined nonpayroll increase = 5.01% Nonrecurring Expenditure 099.575.50.48.01 Repair Plumbing Systems at Pools 0 0 0 30,000 0 (30,000) Total Aquatics 515.407 117,023 305,247 568,700 565.700 (3.000) P:\1. General Governance\Budget12023 Budget1076 Parks & Recreation\P&R budget worksheet 2023 General Fund Parks & Recreation - Detail 001.076 302 302.576.20.31.01 302.576.20.35.01 302.576.20.41.01 302.576.20.41.05 302.576.20.41.17 302.576.20.42.02 302.576,20.44.03 302.576.20.47.01 302.576.20.47.02 302.576.20.47.03 302.576.20.48,01 302.576.20.49.03 302.576.20.49.06 302.576,20.49.23 AQUATICS DIVISION Office & Operating Supplies Small Tools & Minor Equipment - Misc. Equipment Merchant Charges (Bankcard Fees) Professional Services - YMCA Maintenance & Management contract Advertising Telephone Service - Phone & Data lines for three pools Taxes and Assessments Electricity Water Sewer Equipment Repair & Maintenance - Misc. Equipment Printing & Binding - Development & printing of aquatics brochure Miscellaneous Services - Spokane Regional Health Permits Scholarship Expense - Scholarships fpor water safety clinics (offset by revenue) - Sponhsorships for free open swim sessions - Scholarships for swim lessons & swim team Total 500 2,000 4,500 2,000 2023 Proposed Budget 500 1,500 1,500 490,000 500 6,000 2,500 25,000 13,500 10,000 2,500 500 3,200 8,500 565,700 Page 6 of 11 001 General Fund 076 Parks & Recreation 304 Senior Center Employee Count - 0.4 FTE Wages/Payroll Taxes/Benefits 304.575.50.10.00 Wages 304.575 50.10.99 Overtime 304.575.50.20.00 Payroll Taxes and Benefits Supplies 304.575.50.31.01 304.575.50.31.07 304.575.50.35.01 Office & Operating Supplies Clothing & Uniforms Small Tools & Minor Equipment Other Services & Charges 304.575.50.41.17 Advertising 304.575.50.42.01 Postage 304.575.50.43.01 304.575.50.48.01 304.575.50,48.02 304.575.50.48.03 304.575.50.49.02 304.575.50.49.03 304.575.50.49.04 304.575.50.49.06 Travel/Mileage Equipment Repair & Maintenance Copier Maintenance Software Licenses & Maintenance Memberships Printing & Binding Conference Registrations Miscellaneous Services Total Senior Center P:\1. General Governance\Budget\2023 Budget\076 Parks & Recreation\P&R budget worksheet 2023 2019 2020 2021 Actual Actual Actual 14,203 0 3,513 17,716 19,557 0 7,811 27,368 20,273 24 7,981 28,278 0 0 0 0 393 21 430 844 419 0 82 501 2022 Amended Budget 21,048 0 8,928 29,976 500 0 1,100 1,600 2023 Proposed Budget 22,550 0 8,787 31,337 500 0 1,100 1,600 0 0 0 0 781 0 0 0 0 0 781 0 0 0 0 406 119 260 82 (390) 0 477 0 0 0 0 593 570 260 0 223 0 1,646 500 50 450 1,500 1,000 0 375 0 850 500 5,225 18,497 28,689 30,425 36,801 Total budget increase = Combined nonpayroll increase = 500 50 0 1,500 1,000 500 275 0 850 500 5,175 38,112 3.56% (0.73%) Increase/ Decrease from 2022 1,502 0 (141) 1,361 0 0 0 0 0 0 (450) 0 0 500 (100) 0 0 0 (50) 1,311 P:11. General Governance\Budget\2023 Budget1076 Parks & Recreation\P&R budget worksheet 2023 General Fund Parks & Recreation - Detail 001.076 304 304.575.50.10.00 304.575.50.20.00 304.575.50.31.01 304.575.50.35.01 304.575.50.41.17 304.575.50.42.01 304.575.50.48.01 304.575.50.48.02 304.575.50.48.03 304.575.50.49.02 304.575.50.49.04 304.575.50.49.06 SENIOR CENTER DIVISION Salaries & Wages Payroll Taxes and Benefits - FICA, Medicare, L&l, PERS Office & Operating Supplies - Paper, ink cartridges, folders, etc. Small Tools & Minor Equipment - replace card tables and class room tables Advertising - Optional content in recreation guides Postage Equipment Repair & Maintenance - Clean greenhouse windows Copier Maintenance Software Licenses and Maintenance Memberships - WRPA - Kendall NRPA - Kendall Registrations - WRPA Conference (Spokane) - Misc. Trainings Miscellaneous Services Total 179 96 350 500 2023 Proposed Budget 22,550 8,787 500 1,100 500 50 1,500 1,000 500 275 850 500 38,112 Page 7 of 11 001 General Fund 076 Parks & Recreation 305 CenterPlace Employee Count - 4.84 FTEs Wages/Payroll Taxes/Benefits 305.575.50.10.00 Wages 305.575.50.10.99 Overtime 305.575.50.20.00 305.571.20.10.01 305.571.20.20.01 Supplies 305.575.50.31.01 305.575.50.31.04 305.575.50.31.05 305.575.50.31.06 305.575.50.31.07 305.575.50.31.08 305.575.50.31.09 305.575.50.32.01 305.575.50.35.01 Other Services & 305.575.50.41.01 305.575.50.41.05 305.575.50.41.17 305.575.50.41.21 305.575.50.41.18 305.575.50.42.01 305.575.50.42.02 305.575.50.42.03 305.575.50.42.08 305.575.50.43.01 305.575.50.45.03 305.575.50.47.01 305.575.50.47.02 305.575.50.47.03 305.575.50.47.04 305.575.50.48.00 305.575.50.48.01 305.575.50.48.02 305.575.50.48.03 Payroll Taxes and Benefits Temp/Seasonal - Wages Temp/Seasonal - PR Tax & Benefits Office & Operating Supplies Linens Meeting Supplies Safety Equipment Clothing & Uniforms Repair & Maintenance Supplies Janitorial Supplies Fuel Small Tools & Minor Equipment Charges Merchant Charges (Bankcard Fees) Professional Services Advertising Janitorial Services Legal Notices Postage Telephone Service Cell Phones Internet Service Travel/Mileage Equipment Rental Electricity Water Sewer Waste Disposal Equip Rental Maint-Contracted Equipment Repair & Maintenance Copier Maintenance Software Licenses and Maintenance P:\1. General Governance\Budget\2023 Budget1076 Parks & Recreation\P&R budget worksheet 2023 2019 2020 2021 Actual Actual Actual 247,520 255,847 253,346 3,298 1,054 800 135,574 140,392 138,166 70,385 13,760 28,766 9,504 1,727 3,677 2022 Amended Budget 277,535 2,000 162,274 99,011 12,321 466,281 412,780 424,755 553,141 5,311 26,601 0 0 787 26,000 11,196 0 28,337 98,232 2,484 5,867 0 242 1,428 21,049 4,427 11 20,794 56,302 7,428 9,147 0 0 617 17,325 6,906 0 22,425 63,848 9,381 11,056 44,139 97,262 69 87 4,228 1,968 8,653 2,108 145 96,153 4,569 2,818 368 0 15,618 780 3,287 3,034 4,932 14,790 97,021 0 127 1,949 2,125 3,743 2,193 2,290 72,526 4,441 2,792 237 0 17,034 406 4,051 6,452 7,390 11,326 99,821 0 7 2,103 1,823 3,070 8 76 84,973 5,283 1,830 178 0 11,615 593 4,946 8,000 27,787 500 500 1,137 17,000 10,000 0 18,850 83,774 2023 Proposed Budget 281,460 2,000 160,524 106,239 12,425 562,648 7,000 27,787 500 500 1,137 22,000 10,000 0 28,000 96,924 9,000 13,855 60,000 99,520 0 150 2,100 3,600 2,700 3,000 0 99,000 5,950 3,000 500 500 17,000 800 4,200 Page 1 of 2 12,000 13,855 60,000 99,520 0 150 2,100 1,608 2,700 1,850 0 99,000 5,950 3,000 240 0 18,800 B00 6,600 Increase/ Decrease from 2022 3,925 0 (1,750) 7,228 104 9,507 (1,000) 0 0 0 0 5,000 0 0 9,150 13,150 3,000 0 0 0 0 0 0 (1,992) 0 (1,150) 0 0 0 0 (260) (500) 1,800 0 2,400 001 General Fund 076 Parks & Recreation 305 CenterPlace Employee Count - 4.84 FTEs P:\1. General Governance \Budget\2023 Budget\076 Parks & Recreation\P&R budget worksheet 2023 2019 2020 2021 Actual Actual Actual 305.575.50.49.02 Memberships 3,818 305.575.50.49.03 Printing & Binding 175 305.575.50.49.04 Registrations 1,583 305.575.50.49.06 Miscellaneous Services 2,191 305.589.30.01.00 Leasehold Excise Tax 10,564 Total Recurring Expenditures 3,954 574 3,264 3,773 0 321,020 245,256 3,588 137 332 2,273 0 247,824 2022 Amended Budget 3,470 600 1,850 2,665 0 333,460 2023 Proposed Budget 3,212 600 1,850 3,096 0 336,931 Increase/ Decrease from 2022 (259) 0 0 431 0 3,471 885,533 714,338 736,427 970,375 996,503 26,128 Total budget increase = 2.69% Combined nonpayroll increase = 3.98% Nonrecurring Items 099.575.50.48.01 CenterPlace flooring replacement 0 9,500 0 26,700 0 (26,700) 099.575.50.48.01 Repaint portico 0 0 0 12,000 0 (12,000) 305.594.73.64.02 Website Design 0 0 5,000 0 0 0 0 9,500 5,000 38,700 0 (38,700) Total CenterPlace 885,533 723,838 741,427 1,009,075 996,503 (12,573) Page 2 of 2 P:\1. General GovernancelBudget12023 Budget\076 Parks & Recreation\P&R budget worksheet 2023 General Fund Parks & Recreation - Detail 001.076 305 CENTERPLACE DIVISION 305.575.50.10.00 Salaries & Wages 305.575.50.10.99 Overtime 305.575.50.20.00 Payroll Taxes and Benefits - FICA, Medicare, L&I, PEPS 305.571.20.10.01 Temporary/Seasonal Wages 305.571.20.20.01 Temporary/Seasonal Payroll Taxes and Benefits 305.575.50.31.01 Office & Operating Supplies - File Folders (20 boxes @ $15/box) 200 - Hanging File Folders (2 boxes @ $22/box) 90 - Supplies for Trade Shows 625 - Envelopes (6 boxes @ $50/box) 300 - Pens (24 boxes @ $6.50/box) 156 - Misc. office Supplies (white out, binders, post -it notes, etc) 850 - Kitchenware (pumper pots, water pitchers, dish replacement) 1,700 - Beverage Supplies (cups) 250 - Kleenex (10 pack @ $9/pk) 90 - Flags (4) 200 - Labels (address labels, folder labels, etc.) 225 - Batteries (for cordless microphones) 300 - Tape 320 - Business cards 120 - First Aid Supplies 150 - Replacement AV Equipment 1,424 305.575.50.31.04 Linens 27,787 - Table linens & napkins for over 234 events 305.575.50.31.05 Meeting Supplies 500 - Easels, white board replacement, 200 - Projector bulbs 300 305.575.50.31.06 Safety Equipment 500 - Miscelanneous / Covid-19 / AED batteries 2023 Proposed Budget 281,460 2,000 160,524 106,239 12,425 7,000 305.575.50.31.07 Clothing & Uniforms 1,137 - 20 staff shirts (2 per person) @ $36/shirt 720 - 10 staff zip jacket or pullover (1/pp) @ 41.71/ea 417 305.575.50.31.08 Repair & Maintenance Supplies 22,000 - Filters 7,300 - Light bulbs 1,500 - Misc. (nuts, bolts, glue, wood) 3,200 - Paint & supplies 5,000 - Electrical supplies 5,000 Page 8 of 11 P:11. General GovernancelBudget12023 Budget1076 Parks & Recreation\P&R budget worksheet 2023 General Fund Parks & Recreation - Detail 001.076 305.575,50.31.09 305.575.50.35.01 305.575.50.41.01 305.575.50.41.05 Janitorial supplies - Cleaning supplies - Paper products & garbage bags - Dishwasher/cleaning supplies - Carpet Cleaning - Floor waxing Small Tools & Minor Equipment - Hand tools, extension cords - 500 New Banquet Chairs - 10 round tables - 10 6' banquet tables - 10 8' banquet tables - Misc. Equipment (replace sconces?) Merchant Charges (Bankcard Fees) Professional Services - Window washing - Alarm (monitoring agreement), repair & keys - Elevator - Life Safety Testing (sprinklers, backflows) - Rotor Rooter - Misc. services (answering service) - Fire Extinguisher Testing and Service 305.575.50.41.21 Janitorial services - Contract with !SS Facility Services - Additional Room Set Up 305.575,50.41.17 305.575.50,42.01 305,575.50.42.02 Advertising - Marketing Plan Development (Consultant) - Brochures & other printed materials - Marketing folders Event Promotion - Develop/Print/Online ads - Professional Photography Contract - Regional Advertising (billboards or other media) - GSI Business Fair Booth - Bridal Festival Booth (Jan & Sept) Postage - Brochures, flyers, reservation quotes, refunds, etc. Telephone Service - Five analog phone lines for alarms, fire, 911, elevator & credit card machine 2,500 3,500 2,000 1,500 500 1,500 25,000 0 0 0 1,500 3,000 870 1,995 2,300 1,000 4,190 500 97,020 2,500 30,000 3,300 3,150 5,000 5,000 2,400 8,000 650 2,500 2023 Proposed Budget 10,000 28,000 12,000 13,855 99,520 60,000 150 2,100 Page 9 of 11 P;11. General Governance\Budget12023 Budget\076 Parks & Recreation\P&R budget worksheet 2023 General Fund Parks & Recreation - Detail 001.076 305.575.50.42.03 CeII Phones - Coordinator Cell Phone & Will Hunt Cell Phone ($42/mo) 1,008 - 2 Cell phones (1 maint. And 1 host) ($25/mo) 600 305.575.50.42,08 Internet 2,700 - Internet service at CenterPlace 2023 Proposed Budget 1,608 305.575.50.43.01 Travel/Mileage 1,850 - NRPA Revenue Management School (Nicole - 1st year) 1,850 - WRPA Conference - Spokane (Nicole) 0 - Mileage for various meetings 0 305.575.50.47.01 Electricity 99,000 305.575.50.47.02 Water 5,950 305.575.50.47.03 Sewer 3,000 305.575.50.47.04 Waste Disposal 240 - Recycling 305.575.50,48.01 Equipment Repair & Maintenance 18,800 - HVAC contract 2,800 - Misc. Equipment Repair (Glycol, etc.) 12,000 - Elevator Repair/maintenance 2,000 - Refrigerator repair 2,000 305.575.50.48.02 Copier Maintenance 800 305.575.50.48.03 Software Licenses and Maintenance 6,600 Sportman/Atlas Web Hosting 305.575.50.49.02 Memberships 3,212 - Greater Spokane Incorporated 773 - Post Falls Chamber of Commerce 270 - Spokane Valley Chamber of Commerce 589 - National Park & Recreation Association 150 - Washington Recreation & Park Association 250 - WEFA 125 - WHA (Wa Hospitality Assoc) 405 - Spokane Hotel Motel Association 350 - West Plains Chamber 300 305.575.50.49.03 Printing & Binding - Brochures & other printed material 305.575.50.49.04 Registrations - NRPA Revenue Management School (Nicole Year 1) 1,000 - WRPA Conference 350 - Misc. Events & Trainings 500 600 1,850 Page 10 of 11 P:11. General GovernancelBudget12023 Budget1076 Parks & Recreation\P&R budget worksheet 2023 General Fund Parks & Recreation - Detail 001.076 305575.50.49.06 Miscellaneous Services - Motion Picture License 605 - Broadcast Music License 881 - Hotel Motel meetings 0 - Miscellaneous 1,000 - Elevator Permits 110 - Boiling and operating permit - L&I 500 Total 996,503 2023 Proposed Budget 3,096 Total Parks & Recreation: 3,297,250 Page 11 of 11 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Street Fund budget worksheet 2023 v1 Community & Public Works Department Fund #101 - Street Fund V.1 Employee Count - 7.475 FTEs RECURRING ACTIVITY Wages / Payroll Taxes / Benefits 101.042.000.542.10.10.00 Wages 2019 2020 2021 Actual Actual Actual 2022 Amended Budget 2023 Proposed Budget Increase/ Decrease from 2022 504,579 492,504 671,043 575,625 615,583 39,958 101.042.000.542.10.10.01 Temp/Seasonal - Wages 2,615 0 0 0 0 0 101.042.000.542.10.10.99 Overtime 13,943 15,386 26,831 10,000 16,000 6,000 101.042.000.542.10.20.00 Payroll Taxes and Benefits 224,402 217,382 272,664 265,724 262,391 (3,333) 101.042.000.542.10.20.01 Temp/Seasonal - Payroll Tax & Benefits 273 0 0 0 0 0 101.000.000.542.66.10.00 Snow Plow - Wages 74,941 82,380 46,739 119,305 133,889 14,584 101.000.000.542.66.10.01 SnowPlow- Temp/Seasonal Wages 24,079 32,269 36,123 35,000 39,701 4,701 101.000.000.542.66.10.99 Snow Plow - Overtime 32,049 34,604 25,714 30,000 30,000 0 101.000.000.542.66.20.00 Snow Plow - Payroll Taxes and Benefits 43,362 47,087 30,354 55,074 57,070 1,996 101.000.000.542.66.20.01 Snow Plow - Temp/Seasonal Taxes & Benefi 2,549 3,426 3,779 3,169 4,176 1,007 101.043.000.542.10.10.00 Bridge - Wages 13,967 14,724 4,897 23,685 25,008 1,323 101.043.000.542.10.10.99 Bridge - Overtime 567 258 0 0 0 0 101.043.000.542.10.20.00 Bridge - Payroll Taxes & Benefits 5,912 6,180 1,642 10,941 10,811 (130) 943,238 946,200 1,119,786 1,128,523 1,194,629 66,106 Supplies 101.042.000.542.10.31.04 Operating Supplies 1,690 547 1,997 4,000 6,000 2,000 101.042.000.542.10.31.06 Safety Equipment 339 869 1,299 1,000 1,000 0 101.042.000.542.10.31.08 Repair & Maintenance Supplies 1,843 1,497 709 0 0 0 101.042.000.542.10.31.10 Vehicle Maintenance Supplies 3,014 7,287 12,802 7,000 10,000 3,000 101.042.000.542.10.32.01 Fuel 9,602 6,069 10,275 11,000 15,000 4,000 101.042.000.542.10.35.01 Small Tools & Minor Equipment 11,846 11,832 8,551 15,000 15,000 0 101.042.000.542.30.31.01 Office & Operating Supplies 1,864 120 0 0 500 500 101.042.000.542.30.31.08 Repair & Maintenance Supplies - Street 57,730 50,111 52,930 84,000 84,000 0 101.042.000.542.30.35.01 Small Tools & Minor Equipment 0 51 69 0 0 0 101.042.000.542.64.31.08 Repair & Maintenance Supplies 1,045 0 0 0 0 0 101.042.000.542.64.35.01 Small Tools & Minor Equip - Traffic 2,607 33,902 38,386 50,000 55,000 5,000 101.042.000.542.64.35.11 Computer Hardware - Non Capital 39 0 0 0 0 0 101.042.000.543.50.31.06 Safety Equipment 888 302 0 0 0 0 101.042.000.543.50.31.08 Repair & Maintenance Supplies - Euclid 3,792 11,926 1,828 1,700 2,000 300 101.042.000.543.50.35.01 Small Tools & Minor Equip - Euclid 491 1,423 4,215 0 0 0 101.042.000.543.50.35.03 Non Capital Office Furniture & Equipment 392 0 0 0 0 0 101.043.000.542.50.31.08 Repair & Maintenance Supplies - Bridge 2,802 2,205 1,806 2,500 2,500 0 101.043.000.542.50.35.01 Small Tools & Minor Equipment - Bridge 519 0 13 500 500 0 100,503 128,141 134,880 176,700 191,500 14,800 Other Services & Charges 101.042.000.542.10.41.02 Engineering & Architectural 325,340 199,772 258,715 320,000 242,500 (77,500) 101.042.000.542.10.41.05 Professional Services 0 104 0 0 0 0 101.042.000.542.10.41.17 Advertising 940 850 181 1,000 1,500 500 101.042.000.542.10.42.02 Telephone Service 480 491 47 0 0 0 101.042.000.542.10.42.03 Cell Phones 5,432 4,708 4,992 5,616 6,460 844 101.042.000.542.10.43.01 Travel/Mileage 545 115 0 6,000 7,800 1,800 101.042.000.542.10.45.03 Equipment Rental 3,171 14D 7,928 6,300 12,300 6,000 101.042.000.542.10.47.04 Waste Disposal 7,626 8,958 15,272 12,500 16,500 4,000 101.042.000.542.10.48.01 Equipment Repair & Maintenance 5,155 3,023 1,411 4,200 3,000 (1,200) 101.042.000.542.10.48.02 Copier Maintenance 0 34 114 0 0 0 101.042.000.542.10.48.03 Software Licenses & Maintenance 2,016 1,093 14,142 25,310 20,536 (4,774) 101.042.000.542.23.41.41 Uncollectible Accounts Expense 0 2,696 837 0 0 0 101.042.000.542.30.41.10 Contract street maintenance 1,580,342 1,268,460 1,597,664 1,542,267 1,577,368 35,101 101.042.000.542.30.41.11 Contract street maintenance -Ellen Rd 675 0 0 0 0 0 101.042.000.542.30.49.03 Printing & Binding 0 98 102 50 60 10 Page 1 of 3 Community & Public Works Department Fund #101 - Street Fund V.1 Employee Count - 7.475 FTEs 101.042.000.542.63.47.01 101.042.000.542.63.47.02 101.042.000.542.64.48.44 101.042.000.542.90.41.24 101.042.000.542.90.45.07 101.042.000.542.90.49.01 101.042.000.542.90.49.02 101.042.000.542.90.49.04 101.042.000.543.30.49.18 101.042.000.543.50.41.21 101.042.000.543.50.44.03 101.042.000.543.50.45.03 101.042.000.543.50.45.50 101.042.000.543.50.47.01 101.042.000.543.50.47.03 101.042.000.543.50.47.05 101.042.000.543.50.48.04 101.042.000.543.50.49.06 101.042.000.594.42.63.03 101.042.000.594.42.64.05 101.042.000.594.42.64.07 101.042.000.595.20.61.02 101.043.000.542.10.41.02 101.043.000.542.50.41.05 101.043.000.542.50.43.01 101.043.000.542.50.45.03 101.043.000.542.50.48.01 101.043.000.542.50.49.04 Snow Operations 101.000.000.542.66.31.04 101.000.000.542.66.31.06 101.000.000.542.66.31.08 101.000.000.542.66.31.10 101.000.000.542.66.32.01 101.000.000.542.66.35.01 101.000.000.517.78.46.55 101.000.000.542.66.41.05 101.000.000.542.66.41.11 101.000.000.542.66.41.12 101.000.000.542.66.41.15 101.000.000.542.66.41.17 101.000.000.542.66.45.03 101.000.000.542.66.45.07 101.000.000.542.66.48.01 101.000.000.542.66.48.03 101.000.000.542.66.49.01 101.000.000.542.66.49.02 101.000.000.542.66.49.18 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Street Fund budget worksheet 2023 vl Street Lighting Water & Sprinkler Traffic Control Devices- Repair & Maint Inland Empire Utility Interfund Vehicle Lease (non -plow) Subscriptions Memberships & Professional Licenses Registrations Vehicle License & Registration Janitorial Services Taxes and Assessments Equipment Rental Operating Facilities Rent Electricity Sewer Television Services Repairs & Maintenance - Euclid Miscellaneous Services Traffic Control Improvements Heavy Duty Machinery & Equipment Capital Equipment RW - Land Improvements Engineering & Architectural Professional Services Travel/Mileage Equipment Rental Bridge Maintenance Registrations 2019 2020 2021 Actual Actual Actual 448,603 440,190 439,964 16 0 0 27,851 6,703 0 O 4,516 4,580 99,179 14,500 10,250 1,980 2,015 2,205 44,400 44,035 44,435 974 724 3,522 55 0 124 800 2,515 2,536 412 412 412 1,046 1,309 0 2,820 2,595 2,815 7,332 7,506 6,652 290 318 270 418 436 476 2,124 4,757 2,939 O 199 4 80,596 74,710 91,474 0 0 3,122 10,115 6,178 0 0 0 135 21,340 24,421 17,903 3,597 0 0 1,236 0 0 O 204 0 11,274 13,171 28,702 33 0 0 Operating Supplies Safety Equipment Repair & Maintenance Supplies Vehicle Maintenance Supplies Fuel Small Tools & Minor Equipment Unemployment Claims Professional Services Contract Street Maint/Sidewalk snow remove Winter Snow Services WSDOT Winter Snow Services Advertising Equipment Rental Interfund Vehicle Lease (plow) Equipment Repair & Maintenance Software Licenses & Maintenance Subscriptions Memberships Vehicle License & Registration 2022 Amended Budget 485,000 0 20,000 5,250 10,250 3,412 71,940 3,500 0 3,900 500 0 2,599 8,500 450 500 2,600 0 80,000 0 0 0 35,000 0 1,000 500 50,000 750 2023 Proposed Budget 485,000 0 20,000 5,250 10,250 3,488 72,227 3,500 0 3,900 500 0 2,600 8,500 450 500 2,600 0 90,000 0 0 0 40,000 0 1,000 500 50,000 750 2,698,213 2,141,956 2,563,925 2,708,894 2,689,039 401,664 804 16,569 69,341 25,092 5,274 846 1,148 828 313,488 135,967 500 6,384 0 53,605 0 2,334 220 0 294,002 11 2,043 92,174 18,960 14,001 574 1,621 21,516 242,499 130,082 498 30,115 48,500 38,825 0 3,535 460 0 321,973 93 6,050 93,103 22,888 3,041 821 2,084 19,341 225,449 132,431 494 28,381 60,500 38,254 3,667 1,481 620 62 1,034,064 939,416 960,733 300,000 0 5,000 90,000 30,500 5,500 0 800 40,000 250,000 130,000 500 15,000 60,500 20,000 0 3,202 0 0 951,002 Page 2 of 3 340,000 0 5,000 100,000 35,000 5,500 0 2,000 40,000 350,000 135,000 1,000 24,000 60,500 40,000 1,075 3,340 0 0 Increase/ Decrease from 2022 0 0 0 0 0 76 287 0 0 0 0 0 1 0 0 0 0 0 10,000 0 0 0 5,000 0 0 0 0 0 (19,855) 40,000 0 0 10,000 4,500 0 0 1,200 0 100,000 5,000 500 9,000 0 20,000 1,075 138 0 0 1,142,415 191,413 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Street Fund budget worksheet 2023 vl Community & Public Works Department Fund #101 - Street Fund V.1 Employee Count - 7.475 FTEs Intergovernmental Services 101.042.000.542.30.46.51 Street Maintenance -County 101.042.000.542.30.46.52 WSDOT Maintenance Contract Total Recurring Activity (NONRECURRING ACTIVITY 2019 2020 2021 Actual Actual Actual 2022 Amended Budget 2023 Proposed Budget Increase/ Decrease from 2022 590,064 587,677 783,706 700,000 790,000 90,000 134,098 165,977 180,291 209,000 210,000 724,162 753,654 963,997 909,000 1,000,000 91,000 1,000 5,500,180 4,909,367 5,743,321 5,874,119 6,217,583 343,464 Capital Outlays and Interfund Payments for Service 101.042.099.542.64.35.01 Small Tools & Minor Equipment 25,339 0 (3,721) 0 0 0 101.042.099.542.64.48.xx Repairs & Maintenance 0 0 7,774 0 0 0 101.042.000.594.42.63.03 Traffic control improvements 45,329 0 18,432 0 0 0 101.000.099.594.44.64.05 Heavy Duty Machinery & Equipment 7,295 0 17,228 0 0 0 101.000.099.594.44.64.07 Streetlight Replacement Program 0 0 0 35,500 40,000 4,500 101.043.099.542.50.xx.xx Bridge Replacement Program 0 0 0 0 10,000 10,000 101.000.099.594.44.64.05 Generator for Maintenance Shop (1/2 cost) 0 0 0 50,000 0 (50,000) 101.042.099.597.50.00.10 Transfers out - #501 (Truck) 0 0 0 80,000 0 (80,000) 101.042.099.542.64.48.44 Traffic Control Devices- Repair & Maint 5,549 15,647 0 0 0 0 Total Nonrecurring Activity 83,512 15,647 39,713 165,500 50,000 (115,500) Total Street Fund 101.000. = Snow Operations 101.043. = Bridge 5,583,692 4,925,014 5,783.034 6,039,619 6,267,583 227.964 Total budget increase = 3.77% Total Recurring Activity increase = 5.85% Page 3 of 3 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Street Fund budget worksheet 2023 vl Street Fund Line Item Detail - V.1 101 042.000.542.10.10.00 042.000.542.10.10.99 042, 000.542.10.20. 00 000.000.542.66.10, 00 000.000.542.66.10.01 000. 000.542.66.10.99 000.000.542.66.20.00 000.000.542.66,20.01 043.000.542.10.10.00 043.000.542.10.20.00 Supplies: STREET 042.000.542.10.31.04 042.000. 542.10. 31, 06 042.000.542.10.31.10 042.000.542.10.32.01 042.000.542.10, 35.01 Wages 7.475 FTE's 1.0 Shane, Tom D. 1.0 Traffic - Jerremy, Ryan .75 Wes .50 Tyler, Dana, Don, Tom A. .375 Grant Eng - Adam .25 Bridge - Pete .10 Brant Wages (not counting Temp snow) calculated by. Total 101 wages - Bridge=Y. St=Yx83%, SnowYx17% Overtime Payroll Taxes and Benefits Snow Plow - Wages Snow Plow - Temp/Seasonal - Wages Snow Plow - Overtime Snow Plow - Payroll Taxes and Benefits Snow Plow - Temp/Seasonal - Payroll Tax & Benefits Bridge - Wages Bridge - Payroll Tax & Benefits Operating Supplies - street rnarkers(mega, tubular), cones - paint for graffiti - soap for oil type spills - misc supplies, non asphalt/crackseal Safety Equipment - Safety glasses, vests, gloves Vehicle Maintenance Supplies - internal repairs for 6 vehicles - tools for vehicles - supplies for vehicles Fuel - Fuel for 6 vehicles .5 4-003: 2008 Chevy Colorado (Tyler) .5 5-201: 2007 Ford F-250 (Wes) .5 5-202: 2009 Ford F-550 (Shop Maint) 1.0 5-214: 2007 Chevy Colorado (Ryan) .5 5-216 : 2014 Ford F-150 (Dana) 1.0 5-217 : 2016 Ford F-250 (Tom D) 1.0 5-222: 2021 Ford F-150 (Tom A) 1.0 5-223 - 2021 Ford F-150 (Shane) Small Tools & Minor Equipment - Streets - Non Vehicle tools, - Field tools, weedeaters 2023 Proposed Budget 615,583 16,000 262,391 133,889 39,701 30,000 57,070 4,176 25,008 10,811 6,000 1,000 10,000 15,000 15,000 Page 1of7 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Street Fund budget worksheet 2023 v1 Street Fund Line Item Detail - V.1 101 042.000.542,30.31.01 Office Supplies - Specific items, general items = Eng budget Business cards, Name plates 042.000.542.30,31.08 Repair & Maintenance Supplies - Street - crack sealing - asphalt / coldmix - propane for crack seal melter - spill clean up supplies (split 50/50 w/ Storm) Other Services & Charges: STREET 042.000.542.10.41.02 042.000.542.10.41.17 042.000, 542.10.42.03 042.000.542.10.43. 01 042.000.542.10.45, 03 042.00 0.542.10.4 7 , 04 Engineering & Architectural - Pavement Mgmt. Consultant 50,000 Pavement Mgmt. - street scan (Licensing) 17,500 Traffic Engineering Services (DEA) 25,000 - Traffic Engineering Services (JUB) 85,000 - Traffic Intersection traffic counts 10,000 Added intersection counts for signal timing improvements. Turning counts - Near Miss Safety Analysis 25,000 - Traffic Eng Services - Fehr & Peers 30,000 Advertising - Bid ads Cell Phones - Avg price $40.01/mo, $480.12/yr - Phones (2) - Ryan, Jerremy - iPhones Phones (3) - Shane, Tom D, Wes. J - iPhones (4 @ 50%) - Dana, Don, Tom A, Tyler - iPads (2) - Ryan, Shane - Laptops (1) - Jerremy/ Traffic share - Tablets (4 @ 50%) - Dana, Don, Tom A, Tyler Msg Archiving $100/pp x (7) Travel/Mileage/Meals - Mileage, Meals - Airfare, Car rental, Lodging Traffic Street Equipment Rental - Mastic and patcher rental (Arrow) - Portable crane to remove/replace sander/dump body 2x yr Misc 960 1,440 960 960 480 960 700 4,800 3,000 10, 000 1,300 1,000 Waste Disposal - Dumping fees - local transfer stations from items in ROW 15,000 and clean green. - Street Sweeping - 4% Street / 96 % storm 1,500 WM acct# 8-04702-95007 2023 Proposed Budget 500 84,000 242,500 1,500 6,460 7,800 12,300 16,500 Page 2 of 7 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Street Fund budget worksheet 2023 v1 Street Fund Line Item Detail - V.1 101 042.000.542.10.48.01 Equipment. Repair & Maintenance - BNSF RR signal/gate repair 50% = COSV 1,000 - Vehicle Repairs not done in house. Outside shop 2,000 repair's - Pedestrian & Bike counters 0 042.000.542.10.48.03 Software Licenses & Maintenance - Adobe Acrobat Pro x (1) © 170/yr 170 - Synchro plus Sim Traffic (upgrade 2025) 0 - Miovision (renewals in 2025) (60 intersections) 10,000 - Qfree (Maxiew) - traffic signal mgmt (renewal2026) 8,500 - Bluebearn - renewal $149/yrx 2 300 - Autocad ES - renewal $616/yrx 1 616 - McTrans HCS 7 - Traffic Analysis tool - chk 2023 ($600) 600 Sidra - Roundabout analysis (renewal 2023) 350 042.000.542.30.41.10 Contracted Street Maintenance Dead Animal Removal - (Mike Pederson) 20,000 - Emergency Cleanup / On Call (Geiger) 35,000 - $70,000 - 22-039, yearly auto renewal - 50% St/50% Storm - Emergency Spills / On Call (Able Cleanup) 1,250 - $5,000 - Exp end of year - 25% St/75% Storm - Emergency Cleanup - Asbestos 1,000 - 100% St - Emergency Traffic Control / On Call 7,500 - $15,000 - 22-006 - 50% St/50% Storm ROW. Landscaping (Senske) 23,534 - $94,136 - Executed 2021, 2 of 4 renewal years - 25% St/ 75% Storm - ROW: Weed spraying (Clearwater) 10,042 - $40,170 - Executed 2022, 2 of 4 renewal options - 25% St/ 75% Storm - Street Sweeping (AAA Sweeping) 23,395 - $584,875.20 - Executed 2020, 3 of 4 renewal options - 4% St / 96% Storm - Street Repair & Maint (Poe Asphalt) 1,377,277 - $1,530,307.70 Executed 2020, 3 of 4 renewal options - 90% St / 10% Storm Vegetation Management 30,000 - $60,000 50% street / 50% storm - Yearly 3% increase allows for same amount of service Calculation: Total contractsx 3% 45,870 - Escalation in service areas - added landscape areas from projects $10,000 2,500 - 25% St/ 75% Storm 2023 Proposed Budget 3,000 20,536 1,577,368 Page 3 of 7 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Street Fund budget worksheet 2023 v1 Street Fund Line Item Detail - V.1 101 042.000.542.30.49.03 042.000.542.63.47.01 042.000.542.90.41.24 042.000.542.90.45.07 042.000.542.90.49.01 042.0 0 0.542.90.4 9.02 042.000.542.90.49.04 Printing & Binding - WSDOT Manual $60 x (1) Street Lighting - Yearly increase due to added lighting w/ city growth - now being replaced with LED Inland Empire Utility - 811 - Split 50/50 street/storm - Charged per call, price increases yearly - Moved from Memberships/Prof License 2020 lnterfund Vehicle Lease (non -plow) Subscriptions - Generic - Manual: 1TE Trip Generation Every 3-4 yrs. !Next Check = 2025 $1,150 - MUTCD Manual Highway Capacity Manual (recheck 2026) Tracking service (street/storm) April- Sept = Street, Oct -March = Snow - Vestige: (Portable) - Senske, Graders - $1840/yr Street 72% (6 mo) /Storm 28% - Precise: (Hardwired) - Plows, Sweeping - $3597 /yr Street 46% (6 mo) Storm 54 Memberships - Professional Licenses - Various Ecology, Chemical Handlers, Water Works Operator, Hazardous memberships APWA - SRTC - VISUM membership - SRTMC Management Fees - SRTC Membership (based on City's population) - Transportation Professional Cert Board PTOE - Every (3) yrs Jerremy = 2024, Ryan = 2025 - 2 PE Licenses $125 (2 yr renewal) Odd yr: Jerremy Even yr: Ryan - TRB (Transportation Research Board) - 1 TE - ASCE - 1MSA - 1MSA Signal Tech Certification - every 3 years - Every 3 year Expires 2025 $100 Registrations STREET - 5 staff @ $400 (Shane, Tom D, Wes /. 50 Don, Dana, Tyler, Tom A) TRAFFIC - 2 staff @ $750 (Jerremy , Ryan) 498 0 1,500 0 662 828 2,200 247 3,600 15,000 50,000 0 125 300 300 270 85 100 2, 000 1,500 2023 Proposed Budget 60 485,000 5,250 10,250 3,488 72,227 3,500 Page 4 of 7 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Street Fund budget worksheet 2023 v1 Street Fund Line Item Detail - V.1 101 Maintenance Shop - 042.000.543.50.31.08 042.000.543.50.41.21 042.000.543.50.44.03 042.000. 543.50.45.50 042.000.543.50.47.01 042.000.54 3.50.47.0 3 042.000. 543.50.47.05 042.000.543.50.48.04 Bridge 04 3.000.542.10.41.02 Euclid Repair & Maintenance Supplies - Euclid All expenses are 50/50 with the Stormwater Fund - Janitorial Supplies - US Linen & Uniform - 1, 592/yr - Cleaning supplies - Consolidated Supply Co.- 400/yr - Fire Extinguishers (Maint Shop) - First Aid supplies - Freedom Sales - Other - lights .... Janitorial Services - 50% St/50% Storm - Argus - 408.38/mo - daily cleaning started 11/2019 - Rugs (purchase, Argus cleans, replace as needed) Taxes & Assessments Operating Facilities Rent - Day Wireless - Tower rental /radios in plows 216.57/mo 043.000.542.50.31.08 043.000.542.50.35.01 043.000.542.50.43.01 043.000.542.50.45.03 Electricity - Euclid Facility - Electricity at the Maint Facility.' 17002 E. Euclid - 50% St / 50% Storm (hard split) Sewer - Euclid Facility - Sewer at the Maint Facility.' 17002 E. Euclid $70-75/mo. 50% St/50% Storm Television Service - Euclid Facility - Service provided to Maintenance Facility access to the latest news / weather rpts. - 50% street/50% storm, approx $82✓mo Repair & Maintenance - Euclid Facility All expenses are 50/50 with the Stormwater Fund - Industrial Park Dues - Crown West Realty - Yearly Furnace Cleaned - Building Maintenance Engineering & Architectural - Bridge Engineering Consultant (Sargent) 10 inspections Feasibility studies Repair & Maintenance Supplies - Bridge - Paint, bolts Small Tools & Minor Equipment - Bridge Travel/Mileage - Bridge Equipment Rental - Bridge - UBIT - every 5 years. Year 2026 - Other - yearly 800 200 150 100 750 1,100 500 1,000 35,000 5,000 0 500 2023 Proposed Budget 2,000 3,900 500 2,600 8,500 450 500 2,600 40,000 2,500 500 1,000 500 Page 5 of 7 P:1,1.. General Governance\Budget\2023 Budget\041 Engineering\Street Fund budget worksheet 2023 v1 Street Fund Line Item Detail - V.1 101 043.000.542.50.48.01 043.000.542.50.49.04 Traffic 042.000.594.42.63.03 042.00 0.542.64.3 5.01 042.000, 542.64.48.44 Snow Operations (101 000.000.542.66.31.04 000.000.542.66.31.08 000.000.542.66.31.10 000.000.542.66.32.01 000, 000, 542.66.35.01 000.000.542.66.41.05 000.000.542.66.41.11 000.000.542.66.41.12 000.000.542.66.41.15 000.000, 542.66.41.17 000.00 0.542.66.4 5.03 Bridge Maintenance - General maintenance: annual, conditional replacing fencing, girders, guardrail, bearing pads Registrations - Bridge - 1 staff @ $750 (Pete) Traffic Control improvements - Cabinet detection, greater $5k Small Tools & Minor Equipment - Traffic - Battery Backup, under $5k - ITS network switch upgrades 2022 & 2023 Traffic Control Device - Repair & Maint (Failure) - Failure 000,000) Operating Supplies - Snow Removal - Liquid Magnesium Chloride - Granular deicer Repair & Maintenance - Snow Removal - Snow plow damage to property - sod, mailbox ... Vehicle Maintenance Supplies - Internal repairs Plows (11) - Gas for welder, cutting torch Norco - supplies for vehicles Fuel - Snow Removal - Fuel for 11 snow plows, and .5 backhoe for avg snow fall winter, .5loader Small Tools & Minor Equipment - Snow Removal - Small tools needed to repair snow plow fleet Professional Services - Snow Removal - COL Physicals for drivers (5) per year - paid previously by HR, now paid by street fund Contract St Maint/Sidewalk snow removal - On Call Contract Winter Snow Services - On Call Contract Drivers " Snow Grader under winter reserve fund (residential plowing) WSDOT Winter Snow Services - Snow removal and treatment on Pines and Trent Advertising - RFQs, Ads for hiring Equipment Rental - Road grader rental 2023 Proposed Budget 50,000 750 90,000 55,000 20,000 340,000 5,000 100,000 35,000 5,500 2,000 40,000 350,000 135,000 1,000 24,000 Page 6 of 7 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Street Fund budget worksheet 2023 v1 Street Fund Line Item Detail - V.1 101 000.000.542.66.45.07 lnterfund Vehicle Lease (plow) - Vehicle replacement program, yearly amount of money set aside for future replacement for street fund plows 000.000.542.66.48.01 Equipment Repair & Maintenance - Snow Removal 40,000 - Outside shop repairs 000.000.542.66.48.03 Software Licenses & Maintenances 1,075 - lnsite (Cummins engines) 775 - Allison Trans 300 2023 Proposed Budget 60,500 000.000.542.66.49.01 Subscriptions - Snow Removal 3,340 - Weathernet (Narwhal) 1,850 Tracking service (street / storm) April- Sept = Street, Oct -March = Snow - Vestige : (Portable) - Senske, Graders - $1, 840/yr 662 Street 72% (6 mo) / Storm 28% - Precise: (Hardwired) - Plows, Sweeping - $3,597/yr 828 Street 46% (6 mo) Storm 54% Intergovernmental Services 042.000.542.30.46.51 Street Maintenance -County - Signals 500,000 - Signs 100,000 - Striping 140,000 - Legends 50,000 042.000.542.30.46.52 WSDOT Maintenance Contract - Signal / Illumination 50,000 - Street light replacement: 2022 - 2025 labor 25,000 - Roadway Maintenance 125,000 - Contingency 10,000 790,000 210,000 Total: 6,217,583 Page 7of7 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Street Fund budget worksheet 2023 v2 Budget Reduction Community & Public Works Department Fund #101 - Street Fund V.2 Employee Count - 7.475 FTEs [RECURRING ACTIVITY Wages / Payroll Taxes / Benefits 101.042.000.542.10.10.00 Wages 101.042.000.542.10.10.01 Temp/Seasonal - Wages 101.042.000.542.10.10.99 Overtime 101.042.000.542.10.20.00 101.042.000.542.10.20.01 101.000.000.542.66.10.00 101.000.000.542.66.10.01 101.000.000.542.66.10.99 101.000.000.542.66.20.00 101.000.000.542.66.20.01 101.043.000.542.10.10.00 101.043.000.542.10.10.99 101.043.000.542.10.20.00 2019 2020 2021i Actual Actual Actual' 2022 Amended Budget 2023 Budget Reduction Increase/ Decrease from 2022 504,579 492,504 671,043 575,625 615,583 39,958 2,615 0 0 0 0 0 13,943 15,386 26,831 10,000 16,000 6,000 Payroll Taxes and Benefits 224,402 217,382 272,664 265,724 262,391 (3,333) Temp/Seasonal - Payroll Tax & Benefits 273 0 0 0 0 0 Snow Plow - Wages 74,941 82,380 46,739 119,305 133,889 14,584 Snow Plow - Temp/Seasonal Wages 24,079 32,269 36,123 35,000 39,701 4,701 Snow Plow - Overtime 32,049 34,604 25,714 30,000 30,000 0 Snow Plow - Payroll Taxes and Benefits 43,362 47,087 30,354 55,074 57,070 1,996 Snow Plow - Temp/Seasonal Taxes & Benefi 2,549 3,426 3,779 3,169 4,176 1,007 Bridge - Wages 13,967 14,724 4,897 23,685 25,008 1,323 Bridge - Overtime 567 258 0 0 0 0 Bridge - Payroll Taxes & Benefits 5,912 6,180 1,642 10,941 10,811 (130) 943,238 946,200 1,119,786 1,128,523 1,194,629 66,106 Supplies 101.042.000.542.10.31.04 Operating Supplies 1,690 547 1,997 4,000 6,000 2,000 101.042.000.542.10.31.06 Safety Equipment 339 869 1,299 1,000 1,000 0 101.042.000.542.10.31.08 Repair & Maintenance Supplies 1,843 1,497 709 0 0 0 101.042.000.542.10.31.10 Vehicle Maintenance Supplies 3,014 7,287 12,802 7,000 10,000 3,000 101.042.000.542.10.32.01 Fuel 9,602 6,069 10,275 11,000 15,000 4,000 101.042.000.542.10.35.01 Small Tools & Minor Equipment 11,846 11,832 8,551 15,000 15,000 0 101.042.000.542.30.31.01 Office & Operating Supplies 1,864 120 0 0 500 500 101.042.000.542.30.31.08 Repair & Maintenance Supplies - Street 57,730 50,111 52,930 84,000 56,000 (28,000) 101.042.000.542.30.35.01 Small Tools & Minor Equipment 0 51 69 0 0 0 101.042.000.542.64.31.08 Repair & Maintenance Supplies 1,045 0 0 0 0 0 101.042.000.542.64.35.01 Small Tools & Minor Equip - Traffic 2,607 33,902 38,386 50,000 37,000 (13,000) 101.042.000.542.64.35.11 Computer Hardware - Non Capital 39 0 0 0 0 0 101.042.000.543.50.31.06 Safety Equipment 888 302 0 0 0 0 101.042.000.543.50.31.08 Repair& Maintenance Supplies- Eudid 3,792 11,926 1,828 1,700 2,000 300 101.042.000.543.50.35.01 Small Tools & Minor Equip - Euclid 491 1,423 4,215 0 0 0 101.042.000.543.50.35.03 Non Capital Office Furniture & Equipment 392 0 0 0 0 0 101.043.000.542.50.31.08 Repair & Maintenance Supplies - Bridge 2,802 2,205 1,806 2,500 2,500 0 101.043.000.542.50.35.01 Small Tools & Minor Equipment - Bridge 519 0 13 500 500 0 100,503 128,141 134,880 176,700 145,500 (31,200) Other Services & Charges 101.042.000.542.10.41.02 Engineering & Architectural 325,340 199,772 258,715 320,000 217,500 (102,500) 101.042.000.542.10.41.05 Professional Services 0 104 0 0 0 0 101.042.000.542.10.41.17 Advertising 940 850 181 1,000 1,500 500 101.042.000.542.10.42.02 Telephone Service 480 491 47 0 0 0 101.042.000,542.10.42.03 Cell Phones 5,432 4,708 4,992 5,616 6,460 844 101.042.000.542.10.43.01 Travel/Mileage 545 115 0 6,000 3,900 (2,100) 101.042.000 542.10.45.03 Equipment Rental 3,171 140 7,928 6,300 12,300 6,000 101.042.000 542.10.47.04 Waste Disposal 7,626 8,958 15,272 12,500 16,500 4,000 101.042.000.542.10.48.01 Equipment Repair & Maintenance 5,155 3,023 1,411 4,200 3,000 (1,200) 101.042.000.542.10.48.02 Copier Maintenance 0 34 114 0 0 0 101.042.000.542.10.48.03 Software Licenses & Maintenance 2,016 1,093 14,142 25,310 20,536 (4,774) 101.042.000.542.23.41.41 Uncollectible Accounts Expense 0 2,696 837 0 0 0 101.042.000.542.30.41.10 Contract street maintenance 1,580,342 1,268,460 1,597,664 1,542,267 835,513 (706,755) 101.042.000.542.30.41.11 Contract street maintenance -Ellen Rd 675 0 0 0 0 0 Page 1 of 3 Community & Public Works Department Fund #101 - Street Fund V.2 Employee Count - 7.475 FTEs 101.042.000.542.30.49.03 101.042.000.542.63.47.01 101.042.000.542.63.47.02 101.042.000.542.64.48.44 101.042.000.542.90.41.24 101.042.000.542.90.45.07 101.042.000.542.90.49.01 101.042.000.542.90.49.02 101.042.000.542.90.49.04 101.042.000.543.30.49.18 101.042.000.543.50.41.21 101.042.000.543.50.44.03 101.042.000.543.50.45.03 101.042.000.543.50.45.50 101.042.000.543.50.47.01 101.042.000.543.50.47.03 101.042.000.543.50.47.05 101.042.000.543.50.48.04 101.042.000.543.50.49.06 101.042.000.594.42.63.03 101.042.000.594.42.64.05 101.042.000.594.42.64.07 101.042.000.595.20.61.02 101.043.000.542.10.41.02 101.043.000.542.50.41.05 101.043.000.542.50.43.01 101.043.000.542.50.45.03 101.043.000.542.50.48.01 101.043.000.542.50.49.04 Snow Operations 101.000.000.542.66.31.04 101.000.000.542.66.31.06 101.000.000.542.66.31.08 101.000.000.542.66.31.10 101.000.000.542.66.32.01 101.000.000.542.66.35.01 101.000.000.517.78.46.55 101.000.000.542.66.41.05 101.000.000.542.66.41.11 101.000.000.542.66.41.12 101.000.000.542.66.41.15 101.000.000.542.66.41.17 101.000.000.542.66.45.03 101.000.000.542.66.45.07 101.000.000.542.66.48.01 101.000.000.542.66.48.03 101.000.000.542.66.49.01 101.000.000.542.66.49.02 101.000.000.542.66.49.18 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Street Fund budget worksheet 2023 v2 Budget Reduction Printing & Binding Street Lighting Water & Sprinkler Traffic Control Devices- Repair & Maint Inland Empire Utility Interfund Vehicle Lease (non -plow) Subscriptions Memberships & Professional Licenses Registrations Vehicle License & Registration Janitorial Services Taxes and Assessments Equipment Rental Operating Facilities Rent Electricity Sewer Television Services Repairs & Maintenance - Euclid Miscellaneous Services Traffic Control Improvements Heavy Duty Machinery & Equipment Capital Equipment RW - Land Improvements Engineering & Architectural Professional Services Travel/Mileage Equipment Rental Bridge Maintenance Registrations 2019 2020 2021 Actual Actual Actual 0 448,603 16 27,851 0 99,179 1,980 44,400 974 55 800 412 1,046 2,820 7,332 290 418 2,124 0 80,596 0 10,115 0 21,340 3,597 1,236 0 11,274 98 440,190 0 6,703 4,516 14,500 2,015 44,035 724 0 2,515 412 1,309 2,595 7,506 318 436 4,757 199 74,710 0 6,178 0 24,421 0 0 204 13,171 33 0 102 439,964 0 0 4,580 10,250 2,205 44,435 3,522 124 2,536 412 0 2,815 6,652 270 476 2,939 4 91,474 3,122 0 135 17,903 0 0 0 28,702 0 Operating Supplies Safety Equipment Repair & Maintenance Supplies Vehicle Maintenance Supplies Fuel Small Tools & Minor Equipment Unemployment Claims Professional Services Contract Street Maint/Sidewalk snow remova Winter Snow Services WSDOT Winter Snow Services Advertising Equipment Rental Interfund Vehicle Lease (plow) Equipment Repair & Maintenance Software Licenses & Maintenance Subscriptions Memberships Vehicle License & Registration 2022 Amended Budget 50 485,000 0 20,000 5,250 10,250 3,412 71,940 3,500 0 3,900 500 0 2,599 8,500 450 500 2,600 0 80,000 0 0 0 35,000 0 1,000 500 50,000 750 2023 Budget Reduction 60 250,000 0 20,000 5,250 10,250 3,488 72,227 2,750 0 3,900 500 0 2,600 8,500 450 500 2,600 0 60,000 0 0 0 40,000 0 1,000 500 50,000 750 Increase/ Decrease from 2022 10 (235,000) 0 0 0 0 76 287 (750) 0 0 0 0 1 0 0 0 0 0 (20, 000) 0 0 0 5,000 0 0 0 0 0 2,698,213 2,141,956 2,563,925 2,708,894 1,652,534 (1,056,360) 401,664 804 16,569 69,341 25,092 5,274 846 1,148 828 313,488 135,967 500 6,384 0 53,605 0 2,334 220 0 294,002 11 2,043 92,174 18,960 14,001 574 1,621 21,516 242,499 130,082 498 30,115 48,500 38,825 0 3,535 460 0 321,973 93 6,050 93,103 22,888 3,041 821 2,084 19,341 225,449 132,431 494 28,381 60,500 38,254 3,667 1,481 620 62 300,000 0 5,000 90,000 30,500 5,500 0 800 40,000 250,000 130,000 500 15,000 60,500 20,000 0 3,202 0 0 340,000 0 5,000 100,000 35,000 5,500 0 2,000 40,000 350,000 135,000 1,000 24,000 60,500 40,000 1,075 3,340 0 0 40,000 0 0 10,000 4,500 0 0 1,200 0 100,000 5,000 500 9,000 0 20,000 1,075 138 0 0 1,034,064 939,416 960,733 951,002 1,142,415 191,413 Page 2 of 3 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Street Fund budget worksheet 2023 v2 Budget Reduction Community & Public Works Department Fund #101 - Street Fund V.2 Employee Count - 7.475 FTEs Intergovernmental Services 101.042.000.542.30.46.51 Street Maintenance -County 101.042.000.542.30.46.52 WSDOT Maintenance Contract Total Recurring Activity NONRECURRING ACTIVITY 2019 2020 2021^, Actual Actual Actual 2022 Amended Budget 2023 Budget Reduction ncrease/ Decrease from 2022 590,064 587,677 783,706 700,000 790,000 90,000 1,000 134,098 165,977 180,291 209,000 210,000 724,162 753,654 963,997 909,000 1,000,000 91,000 5,500,180 4,909,367 5,743,321 5,874,119 5,135,078 (739,041) Capital Outlays and Interfund Payments for Service 101.042.099.542.64.35.01 Small Tools & Minor Equipment 25,339 0 (3,721) 0 0 0 101.042.099.542.64.48.xx Repairs & Maintenance 0 0 7,774 0 0 0 101.042.000.594.42.63.03 Traffic control improvements 45,329 0 18,432 0 0 0 101.000.099.594.44.64.05 Heavy Duty Machinery & Equipment 7,295 0 17,228 0 0 0 101.000.099.594.44.64.07 Streetlight Replacement Program 0 0 0 35,500 40,000 4,500 101.043.099.542.50.xx.xx Bridge Replacement Program 0 0 0 0 10,000 10,000 101.000.099.594.44.64.05 Generator for Maintenance Shop (1/2 cost) 0 0 0 50,000 0 (50,000) 101.042.099.597.50.00.10 Transfers out -#501 (Truck) 0 0 0 80,000 0 (80,000) 101.042.099.542.64.48.44 Traffic Control Devices- Repair & Maint 5,549 15,647 0 0 0 0 Total Nonrecurring Activity 83,512 15,647 39,713 165,500 50,000 (115,500) Total Street Fund 101.000. = Snow Operations 101.043. = Bridge 5,583,692 4,925,014 5,783,034 6,039,619 5,185,078 (854,541) Total budget increase = (14.15%) Total Recurring Activity increase = (12.58%) Page 3 of 3 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Street Fund budget worksheet 2023 v2 Budget Reduction Street Fund Line Item Detail - V.2 101 042.0 0 0.542.10.10.00 042.0 0 0.542.10.10.99 042.000.542.10.20.00 000.000.542.66.10.00 000.000.542.66.10.01 000.000.542.66.10.99 000.000.542.66.20.00 000.000,542.66.20.01 043.000.542.10.10.00 043.000.542.10.20.00 Supplies: STREET 042.000.542.10.31.04 042.000.542.10.31.06 042.000.542,10.31.10 042.000.542.10.32.01 Wages 7.475 FTE's 1.0 Shane, Tom D. 1.0 Traffic - Jerrerny, Ryan .75 Wes .50 Tyler, Dana, Don, Tom A. .375 Grant Eng - Adam .25 Bridge - Pete .10 Brant Wages (not counting Temp snow) calculated by. Total 101 wages - Bridge = Y. St = Yx 83%, Snow Yx 17% Overtime Payroll Taxes and Benefits Snow Plow - Wages Snow Plow - Temp/Seasonal - Wages Snow Plow - Overtime Snow Plow - Payroll Taxes and Benefits Snow Plow - Temp/Seasonal - Payroll Tax & Benefits Bridge - Wages Bridge - Payroll Tax & Benefits Operating Supplies - street rnarkers(mega, tubular), cones - paint for graffiti - soap for oil type spills - misc supplies, non asphalt/crackseal Safety Equipment -. Safety glasses, vests, gloves Vehicle Maintenance Supplies - internal repairs for 6 vehicles - tools for vehicles - supplies for vehicles Fuel - Fuel for 6 vehicles .5 4-003: 2008 Chevy Colorado (Tyler) .5 5-201: 2007 Ford F-250 (Wes) .5 5-202: 2009 Ford F-550 (Shop Maint) 1.0 5-214: 2007 Chevy Colorado (Ryan) .5 5-216 : 2014 Ford F-150 (Dana) 1,0 5-217 : 2016 Ford F-250 (Tom D) 1.0 5-222: 2021 Ford F-150 (Tom A) 1.0 5-223 - 2021 Ford F-150 (Shane) 2023 Budget Reduction 615,583 16,000 2.62,391 133,889 39,701 30,000 57,070 4,176 25,008 10,811 6,000 1,000 10,000 15,000 Page 1 of 7 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Street Fund budget worksheet 2023 v2 Budget Reduction Street Fund Line Item Detail - V.2 101 042.000.542.10.35.01 Small Tools & Minor Equipment - Streets - Non Vehicle tools, - Field tools, weedeaters 042.000.542.30.31.01 Office Supplies - Specific items, general items = Eng budget Business cards, Name plates 042.000.542.30.31.08 Repair & Maintenance Supplies - Street - crack sealing - asphalt/coldrnix - propane for crack seal melter - spill clean up supplies (split 50/50 w/ Storm) Other Services & Charges: STREET 042.000.542.10.41.02 Engineering & Architectural - Pavement Mgmt. Consultant 50,000 - Pavement Mgmt. - street scan (Licensing) 17,500 - Traffic Engineering Services (DEA) 25,000 - Traffic Engineering Services (JUB) 85,000 - Traffic Intersection traffic counts 10,000 Added intersection counts for signal timing improvements. Turning counts - Near Miss Safety Analysis 0 - Traffic Eng Services - Fehr & Peers 30,000 042.000.542.10,41.17 Advertising - Bid ads 042.000.542.10.42,03 Cell Phones - Avg price $40.01/mo, $480.12/yr - Phones (2) - Ryan, Jerremy 960 - iPhone Phones (3) - Shane, Tom D, Wes. J 1,440 - iPhone (4 @ 50%) - Dana, Don, Tom A, Tyler 960 - 1-pads (2) - Ryan, Shane 960 - Laptops (1) - Jerremy/ Traffic share 480 - Tablets (4 @ 50%) - Dana, Don, Tom A, Tyler 960 - Msg Archiving $100/pp x (7) 700 042.000.542.10.43.01 Travel/Mileage/Meals - Mileage, Meals - Airfare, Car rental, Lodging Traffic 2,400 Street 1,500 042.000.542.10.45.03 Equipment Rental - Mastic and patcher rental (Arrow) 10,000 - Portable crane to remove/replace sander/dump body - 2x yr 1,300 Misc 1,000 2023 Budget Reduction 15,000 500 56,000 217,500 1,500 6,460 3,900 12,300 Page 2 of 7 P:\1, General Governance\Budget\2023 Budget\041 Engineering\Street Fund budget worksheet 2023 v2 Budget Reduction Street Fund Line Item Detail - V.2 101 042.000.542.10.47.04 Waste Disposal - Dumping fees - local transfer stations from items in ROW 15,000 and clean green. - Street Sweeping - 4% Street/96% storm 1,500 WM acct# 8-04702-95007 042.000.542.10.48.01 Equipment Repair & Maintenance - BNSF RR signal/gate repair 50% = COSV 1,000 - Vehicle Repairs not done in house. Outside shop 2,000 repairs - Pedestrian & Bike counters 0 042.000.542.10.48.03 Software Licenses & Maintenance - Adobe Acrobat Pro x (1) @ 170/yr 170 - Synchro plus Sim Traffic (upgrade 2025) 0 - Miovision (renewals in 2025) (60 intersections) 10,000 - Qfree (Maxiew) - traffic signal mgmt (renewal 2026) 6,500 - 8luebeam - renewal $149/yrx 2 300 - Autocad ES - renewal $616/yrx 1 616 McTrans HCS 7 - Traffic Analysis tool - chk 2023 ($600) 600 Sidra - Roundabout analysis (renewal 2023) 350 042.000.542.30.41.10 Contracted Street Maintenance Dead Animal Removal - (Mike Pederson) 20,000 - Emergency Cleanup / On Call (Geiger) 35,000 - $70,000 - 22-039, yearly auto renewal - 50% St/50% Storm - Emergency Spills / On Call (Able Cleanup) 1,250 - $5,000 - Exp end of year - 25% St / 75% Storm - Emergency Cleanup - Asbestos 1,000 - 100% St - Emergency Traffic Control On Call 7,500 - $15,000 - 22-006 - 50% St / 50% Stonn - ROW: Landscaping (Senske) 12,000 - $94,136 - Executed 2021, 2 of 4 renewal years - 25% St/ 75% Storm - ROW: Weed spraying (Clearwater) 5,000 - $40,170- Executed 2022, 2 of 4 renewal options - 25% St / 75% Storm - Street Sweeping (AAA Sweeping) 12,000 - $584,875.20 - Executed 2020, 3 of 4 renewal options - 4% St / 96% Storm - Street Repair & Maint (Poe Asphalt) 700,000 - $1,530,307.70 Executed 2020, 3 of 4 renewal options - 90% St! 10% Storm - Vegetation Management 15,000 - $60,000 50% street/50% storm - Yearly 3% increase allows for same amount of service 2023 Budget Reduction 16,500 3,000 20,536 835,513 Page 3 of 7 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Street Fund budget worksheet 2023 v2 Budget Reduction Street Fund Line Item Detail - V.2 101 042.000.542.30.49,03 042.000.542.63.47.01 042.0 0 0.542.9 0.41.24 042.000.542, 90.45.07 042.000.542.90.49, 01 042.000. 542, 90.49.02 Calculation: Total contracts x 3% - Escalation in service areas - added landscape areas from projects $10,000 - 25% St/75% Storm Printing & Binding - WSDOT Manua! $60 x (1) Street Lighting - Yearly increase due to added lighting w/ city growth - now being replaced with LED Inland Empire Utility - 811 - Split 50/50 street/storm - Charged per call, price increases yearly - Moved from Memberships/Prof License 2020 Interfund Vehicle Lease (non -plow) Subscriptions - Generic - Manual: ITE Trip Generation Every 3-4 yrs. Next Check = 2025 $1,150 - MUTCD Manual Highway Capacity Manual (recheck 2026) Tracking service (street/storm) April- Sept = Street, Oct -March = Snow - Vestige: (Portable) - Senske, Graders - $1840/yr Street 72% (6 mo) /Storm 28% - Precise: (Hardwired) - Plows, Sweeping - $3597 /yr Street 46% (6 mo) Storm 54% Memberships - Professional Licenses - Various Ecology, Chemical Handlers, Water Works Operator, Hazardous memberships APWA SRTC - VISUM membership - SRTMC Management Fees - SRTC Membership (based on City's population) - Transportation Professional Cert Board PTOE - Every (3) yrs Jerremy = 2024, Ryan = 2025 2 PE Licenses $125 (2 yr renewal) Odd yr: Jerremy Even yr: Ryan TRB (Transportation Research Board) - !TE - ASCE - IMSA - IMSA Signal Tech Certification - every 3 years - Every 3 year Expires 2025 $100 24,263 2,500 498 0 1,500 0 662 828 2,200 247 3, 600 15,000 50,000 0 125 300 300 270 85 100 2023 Budget Reduction 60 250,000 5,250 10,250 3,488 72,227 Page 4 of 7 P:\1., General Governance\Budget\2023 Budget\041 Engineering\Street Fund budget worksheet 2023 v2 Budget Reduction Street Fund. Line Item Detail - V.2 101 042.000.542.90.49.04 Registrations STREET - 5 staff @ $250 (Shane, Tom D, Wes /.50 Don, Dana, Tyler, Tom A) TRAFFIC - 2 staff @ $500 (Jerremy , Ryan) Maintenance Shop - Euclid 042.000.543.50.31.08 Repair & Maintenance Supplies - Euclid All expenses are 50/50 with the Stormwater Fund - Janitorial Supplies - US Linen & Uniform - 1592/yr - Cleaning supplies - Consolidated Supply Co.- 400/yr 042.000.543.5 0.41.21 042.000.543.50.44.03 042. 000.543.50.45.50 042.000.543.50.47.01 042.000.543.50.47.03 042.000.543.50.47.05 042.000.543.50.4 8.04 Bridge 043.000.542.10.41.02 043.000.542.50.31.08 - Fire Extinguishers (Maint Shop) - First Aid supplies - Freedom Sales - Other - lights .... Janitorial Services - 50% St/50% Storm - Argus - 408.38/mo - daily cleaning started 11/2019 - Rugs (purchase, Argus cleans, replace as needed) Taxes & Assessments Operating Facilities Rent - Day Wireless - Tower rental /radios in plows 216.57/mo Electricity - Euclid Facility - Electricity at the Maint Facility: 17002 E. Euclid - 50% St/50% Storm (hard split) Sewer - Euclid Facility - Sewer at the Maint Facility: 17002 E. Euclid $70-75 / mo. 50% St / 50% Storm Television Service - Euclid Facility - Service provided to Maintenance Facility access to the latest news / weather rpts. - 50% street/50% storm, approx $82/mo Repair & Maintenance - Euclid Facility Al! expenses are 50/50 with the Stormwater Fund - Industrial Park Dues - Crown West Realty - Yearly Furnace Cleaned - Building Maintenance Engineering & Architectural - Bridge Engineering Consultant (Sargent) 10 inspections Feasibility studies Repair & Maintenance Supplies - Bridge - Paint, bolts 1,250 1,500 800 200 150 100 500 1,100 500 1,000 35,000 5,000 2023 Budget Reduction 2,750 2,000 3,900 500 2,600 8,500 450 500 2,600 40,000 2,500 Page 5 of 7 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Street Fund budget worksheet 2023 v2 Budget Reduction Street Fund Line Item Detail - V.2 101 043.000.542.50.35.01 043.000.542.50.43.01 043.000.542.50.45.03 043.000.542.50.48.01 043.000.542.50.49.04 Small Tools & Minor Equipment - Bridge Travel/Mileage - Bridge Equipment Rental - Bridge - UBIT - every 5 years. Year 2026 - Other - yearly Bridge Maintenance - General maintenance: annual, conditional replacing fencing, girders, guardrail, bearing pads Registrations - Bridge - 1 staff @ $750 (Pete) Traffic 042.000.594.42.63.03 Traffic Control Improvements - Cabinet detection, greater $5k 042.000.542.64.35.01 Small Tools & Minor Equipment - Traffic - Battery Backup, under $5k - ITS network switch upgrades 2022 & 2023 042.000.542.64.48.44 Traffic Control Device - Repair & Maint (Failure) - Failure Snow Operations (101.000.000) 000.000.542.66.31.04 Operating Supplies - Snow Removal - Liquid Magnesium Chloride - Granular deicer 000.000.542.66,31.08 Repair & Maintenance - Snow Removal - Snow plow damage to property - sod, mailbox ... 000.000.542.66,31.10 Vehicle Maintenance Supplies - internal repairs Plows (11) - Gas for welder, cuffing torch Norco - supplies for vehicles 000.000.542.66.32.01 Fuel - Snow Removal - Fuel for 11 snow plows, and .5 backhoe for avg snow fall winter, .5 loader 000.000.542.66.35.01 Small Tools & Minor Equipment - Snow Removal - Small fools needed to repair snow plow fleet 000.000.542.66.41.05 Professional Services - Snow Removal - CDL Physicals for drivers (5) per year - paid previously by FIR, now paid by street fund 000.000.542.66.41.11 000.000.542.66.41.12 Contract St Maint/Sidewalk snow removal - On Call Contract Winter Snow Services - On Call Contract Drivers ` Snow Grader under winter reserve fund (residential plowing) 0 500 2023 Budget Reduction 500 1,000 500 50,000 750 60,000 37,000 20,000 340,000 5,000 100,000 35,000 5,500 2,000 40,000 350,000 Page6of7 P:\1, General Governance\Budget\2023 Budget\041 Engineering\Street Fund budget worksheet 2023 v2 Budget Reduction Street Fund Line Item Detail - V.2 101 000.000.542.66.41.15 000.000.542.66.41.17 000.000.542.66.45.03 000.000, 542.66.45.07 000.000.542.66.48.01 000.000.542.66.48.03 000.000.542.66.49.01 WSDOT Winter Snow Services - Snow removal and treatment on Pines and Trent Advertising - RFQs, Ads for hiring Equipment Rental - Road grader rental Interfund Vehicle Lease (plow) - Vehicle replacement program, yearly amount of money set aside for future replacement for street fund plows Equipment Repair & Maintenance - Snow Removal - Outside shop repairs Software Licenses & Maintenances - lnsite (Cummins engines) - Allison Trans Subscriptions - Snow Removal - Weathernet (Narwhal) Tracking service (street/storm) April- Sept = Street, Oct -March = Snow - Vestige: (Portable) - Senske, Graders - $1840/yr Street 72% (6 mo) / Storm 28% - Precise: (Hardwired) - Plows, Sweeping - $3597/yr Street 46% (6 mo) Storm 54% Intergovernmental Services 042.000.542.30.46.51 042.000.542.30.46.52 Street Maintenance -County - Signals - Signs - Striping - Legends WSDOT Maintenance Contract - Signal / Illumination - Street light replacement: 2022 - 2025 labor - Roadway Maintenance - Contingency Total: 775 300 1,850 662 828 500,000 100,000 140,000 50,000 50,000 25,000 125,000 10,000 2023 Budget Reduction 135,000 1,000 24,000 60,500 40,000 1,075 3,340 790,000 210,000 5,135,078 Page 7 of 7 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Stormwater budget worksheet 2023 Community & Public Works Department Fund #402 - Stormwater Management Fund Employee Count - 4.13 FTEs 'RECURRING ACTIVITY Wages / Payroll Taxes / 000.531.36.10.00 000.531.36.10.01 000.531.36.10.99 000.531.36.20.00 000.531.36.20.01 Supplies 000.531.36.31.03 000.531.36.31.04 000.531.36.31.06 000.531.36.31.08 000.531.36.31.10 000.531.36.32.01 000.531.36.35.01 Benefits Wages Temp/Seasonal - Wages Overtime Payroll Taxes and Benefits Temp/Seasonal - Payroll Tax & Benefits Other Services & Charges 000.531.30.45.07 000.531.36.41.03 000.531.36.41.05 000.531.36.41.10 000.531.36.41.17 000.531.36.41.20 000.531.36.41.21 000.531.36.41.24 000.531.36.42.02 000.531.36.42.03 000.531.36.43.01 000.531.36.44.03 000.531.36.45.03 000.531.36.47.01 000.531.36.47.02 000.531.36.47.03 000.531.36.47.04 000.531.36.47.05 000.531.36.48.01 000.531.36.48.02 000.531.36.48.03 000.531.36.48.04 000.531.36.49.01 000.531.36.49.02 000.531.36.49.03 000.531.36.49.04 000.531.36.49.06 Publications Operating Supplies Safety Equipment Repair & Maintenance Supplies Vehicle Maintenance Supplies Fuel Small Tools & Minor Equipment Interfund Vehicle Lease ESRI ARC / GIS Professional Services Private stormwater maintenance Advertising Decant Facility Usage Janitorial Services Inland Empire Utility Service 811 Telephone Service Cell Phones Travel/Mileage/Meals Taxes and Assessments Equipment Rental Electricity Water & Sprinkler Sewer Waste Disposal Television Services Equipment Repair & Maintenance Copier Maintenance Software Licenses & Maintenance Repairs & Maintenance - Euclid Facility Subscription Memberships Printing & Binding Registrations Miscellaneous Services Intergovernmental Services 000.531.36.50.00 Ecology Permit Total Recurring Activity 2019 2020 2021 Actual Actual Actual 2022 Amended Budget 2023 Proposed Budget 297,188 288,233 225,251 384,915 416,151 9,205 0 0 0 0 1,459 214 0 0 0 127,330 123,726 103,634 175,716 175,411 1,239 0 0 0 0 436,421 412,173 328,885 560,631 591,562 286 0 0 231 323 0 8,258 0 0 0 37,677 2,114 859 2,431 1,960 6,546 3,097 5,123 776 5,700 4,965 16,956 49,228 14,162 12,750 35,958 0 988,171 708 0 710 0 481 2,917 3,500 423 320 8,184 36,183 290 22,050 417 988 0 5,713 6,229 1,865 5,211 459 2,319 0 14,000 36,554 18,033 1,021,720 0 0 2,515 4,516 491 2,266 56 480 60 8,369 37,549 318 34,014 435 2,421 34 3,255 4,400 1,865 269 98 757 58 6,750 14,161 0 1,021,332 0 0 2,536 4,579 47 2,113 0 480 0 7,515 44,416 264 34,474 481 4,268 114 5,466 2,346 2,303 136 93 6,666 0 2,500 0 300 1,850 3,500 6,000 4,000 18,150 6,750 10,600 25,000 1,087,995 1,000 10,000 3,900 5,250 0 2,400 1,000 500 0 9,400 40,000 450 36,000 500 1,500 150 4,340 2,600 2,135 1,675 500 1,500 0 2,500 0 300 2,000 3,500 7,500 5,000 20,800 6,750 4,616 25,000 1,143,668 1,000 10,000 3,900 5,250 0 2,260 2,000 500 0 9,500 55,000 450 41,000 500 7,500 150 2,556 2,600 2,458 1,699 510 2,625 0 1,135,846 1,194,533 1,160, 540 1,255,145 1,331,492 37,983 40,452 42,222 37,983 40,452 42,222 45,000 45,000 48,000 48,000 Increase/' Decrease from 2022 31,236 0 0 (305) 0 30,931 0 0 0 150 0 1,500 1,000 2,650 0 (5,984) 0 55,673 0 0 0 0 0 (140) 1,000 0 0 100 15,000 0 5,000 0 6,000 0 (1,784) 0 323 24 10 1,125 0 76,347 3,000 3,000 1,627,206 1,696, 386 1,545,809 1,878,926 1,991,854 112,928 Page 1 of 2 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Stormwater budget worksheet 2023 Community & Public Works Department Fund #402 - Stormwater Management Fund Employee Count - 4.13 FTEs 'NONRECURRING ACTIVITY Capital Outlays 402.000.000.531.36.40.00 402.000.099 531.36.41.05 402.000.000 594.31.61.00 402.402.000.594.38.64.05 402.402.000.594.38.64.05 402.000.000.595.40.63.00 402.000.252.595 402.000.265.595 402.000.278.595 402.000.279.595 402.000.284.595 402.000.285.595 402.000.287.595 402.000.292.595 402.000.300.595 402.000.302.595 402.000.303.595 402.000.309.595 402.000.314.596 402.000.325.595 2019 2020 2021 Actual Actual Actual Watershed Studies Stormwater Comprehensive Plan Land Acquisition Heavy Duty Machinery & Equipment Generator for Maintenance Shop (1/2 cost) Construction - Drainage / Capital Outlays #252 - Argonne Resurfacing: Broadway to Missior #265 - Wellesley Sidewalk Project #278 - Wilbur Sidewalk - Boone to Broadway #279 - Knox Avenue Sidewalk - Hutchinson to Sal #284 - Argonne Rd. Pres - Valleyway to Broadway #285 - Indiana Pres - Evergreen to Sullivan #287 - University Pres-Dishman-Mica to 16th #292 - Mullan Preservation - Broadway to Mission #300 - Pines & Mission Intersection Improvement #302 - Ella Sidewalk - Broadway to Alki #303 - S. Conklin Sidewalk #309 - Barker Homes Local Access Streets #314 - Balfour Park Frontage Improvements #325 - 2021 Local Access Streets: S Park Rd Total Nonrecurring Activity Total Stormwater Fund 2022 Amended Budget 2023 Proposed Budget Increase/ Decrease from 2022 48,576 48,336 37,242 100,000 100,000 0 0 0 0 100,000 50,000 (50,000) 0 0 25,000 0 0 0 0 6,178 3,122 0 0 0 0 0 0 50,000 0 (50,000) 146,762 9,285 0 315,000 200,000 (115,000) 51,701 0 0 0 0 0 53,471 0 0 0 0 0 50,752 0 0 0 0 0 105,377 0 0 0 0 0 1,150 0 0 0 0 0 5,546 22,192 0 0 0 0 8,826 0 0 0 0 0 O 0 7,940 0 0 0 O 0 468 0 0 0 0 60,590 0 0 0 0 0 29,105 0 0 0 0 0 100,420 5,907 0 0 0 O 0 176,966 0 0 0 O 0 164,009 0 0 0 472,161 276,106 420,654 565,000 350,000 (215,000) 2,099,367 1,972,492 1,966,463 2,443,926 2,341,854 (102,072) Total budget increase = (4.18%) Total Recurring Activity increase = 6.01% Page 2 of 2 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Stormwater budget worksheet 2023 Stormwater Fund Line Item Detail 402 000.531.36.10.00 000.531.36.20.00 000.531.36.31.03 000.531.36.31.06 000,531.36.31.08 000,531.36.31.10 000.531, 36.32.01 000.531,36.35.01 000.531.30.45,07 000.531, 36.41.03 Wages 4.13 FTE's 1.0 Aaron, Chad P .90 Brant .50 John J .25 Wes, Adam .23 GIS (.77 = Econ Devi) Payroll Taxes and Benefits - FICA, Medicare, L&!, PERS Publications - Training publications / materials - Public education outreach, View Safety Equipment - vests, glasses Repair and Maintenance Supplies - Maint Shop (50/50 on most items) - Janitorial Supplies - US Linen & Uniform - 1592/yr - Cleaning supplies - Consolidated Supply Co.- 400/yr - Fire Extinguishers (Maint Shop) - First Aid supplies - Freedom Sales - - Spill clean up supplies Vehicle Maintenance Supplies - Internal repairs for 4.5 vehicles - Supplies for vehicles Fuel .5 5-201 - 2007 Ford F-250 (Wes) .5 5-202 - 2009 Ford F-550 (Shop Maint) .5 5-213 - 2010 Caterpillar 420E IT (Backhoe) 1.0 6-400 - 2011 Ford F-250 (Brant) 1.0 6-401 - 2005 Dodge Dakota (Aaron) 1.0 6-402 - 2014 Ford Escape SE (Pool Vehicle) Small Tools & Minor Equipment - Includes testing equipment, signs, locks Interfund Vehicle Lease ESRI / ARC GIS - Cost $22,017 (2022). Use $23,000 for the split Eng Gen - 20% Eng Devi - 15% Planning - 25% Storm - 20% Econ Devi - 20% - Pictometry Tiles - every even yr $2,200 - 50% Storm / 50% CD Planning 800 200 150 100 750 4,616 0 2023 Proposed Budget 416,151 175,411 2,500 300 2,000 3,500 7,500 5,000 6,750 4,616 Page 1 of 4 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Stormwater budget worksheet 2023 Stormwater Fund Line Item Detail 402 000.531.36.41.05 000.5 31, 36.41.10 000.531.36.41.17 000.531.36.41.20 000.531.36.41.21 Professional Services - Surveying - Material Testing - Planning and Pre -design, geotech Private (Contracted) Stormwater Maintenance - Emergency Cleanup / Qn Call (Geiger) - $70,000 - 22-039, yearly auto renewal - 50% St/ 50% Storm - Emergency Spills / On Cal! (Able Cleanup) - $5,000 - Exp end of year - 25% St / 75% Storm - Emergency Traffic Control / On Call - $15,000 - 22-006 - 50% St / 50% Storm - ROW: Landscaping (Senske) - $94,136 - Executed 2021, 2 of 4 renewal years - 25% St/ 75% Storm - ROW: Weed spraying (Clearwater) - $40,170 - Executed 2022, 2 of 4 renewal options - 25% St/ 75% Storm - Street Repair & Maint (Poe Asphalt) - $1,530,307.70 Executed 2020, 3 of 4 renewal options - 90% St / 10% Storm - Street Sweeping (AAA Sweeping) - $584,875.20 - Executed 2020, 3 of 4 renewal options - 4% St / 96% Storm - Vectoring - (AAA Sweeping) - $211,586.44 - Will need a new contract - Vegetation Management - $60,000 50% street / 50% storm - Yearly 3% increase allows for same amount of service Calculation: Total contracts x 3% - Escalation in service areas - added landscape areas from projects $10,000 - 25% St / 75% Storm Advertising - RFQ / RFP's - run in (3) publications x 2 wks Decant Facility Usage - This relates to the 0 & M fees for the use of the facility and disposal cost. WSDOT to bill us Janitorial Services - Euclid Facility - 50% St/50% Storm - Argus - 408.38/mo - daily cleaning started 11/2019 - Rugs (purchase, Argus cleans, replace as needed) 10,000 5,000 10,000 35,000 3,750 7,500 70,602 30,128 153,030 561,480 211,586 30,000 33,092 7,500 2023 Proposed Budget 25,000 1,143,668 1,000 10,000 3,900 Page 2 of 4 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Stormwater budget worksheet 2023 Stormwater Fund Line Item Detail 402 000.531.36.41.24 000.531.36.42.03 000.531.36.43.01 000.531.36.44.03 000.531, 36.47.01 000.531.36.47.02 000.531.36.47.03 000.531. 36.47.04 000,531.36.47.05 000.531.36.48.01 000.531.36.48.02 000.531.36.48.03 Inland Empire Utility - 811 - Split 50/50 street/storm - Charged per call, price increases yearly - Moved from Memberships/Prof License 2020 Cell Phones - Avg price $40.01/mo, $480.12/yr - (1) iPhone @ 100% (Brant) - (1) Flip Phone @ 50% (John J) - (1) Text Archiving fee - (3) iPad (Aaron, Chad, Brant) Travel/Mileage/Meals - Mileage, Meals - Airfare, Car rental, Lodging - National conference / State conference Taxes and Assessments - Fees and assessments for Maint Facility Electricity - Maintenance Facility at 17002 E. Euclid. - 50% St/50% Storm - Irrigation Water & Sprinkler - Modem, Vera, ESWD#1, SCWD#3, Consolidated, Irvin - irrigated swales & ROW area lawn turf, vegetation Sewer (Euclid Facility) - Sewer at the Maint Facility: 17002 E. Euclid $70-75 / mo. 50% St / 50% Storm Waste Disposal - Special eductor waste to Grahm Rd (chemicals ...) - Street sweeping waste to WM Grahm Rd facility Television Service © Euclid Facility - Service provided to Maintenance Facility access to the latest news / weather rots. - 50% street / 50% storm, approx $82/mo Equipment Repair & Maintenance - External vehicle repairs - Pump repairs @ Pump House Copier Maintenance - Copier at Maint shop - 50% street/50% storm Software Licenses & Maintenance Hydrocad Software - AutoCad C3D (1) x $616 - Bluebeam (2) x $149 - Adobe Acrobat Pro x 2 @ 170/ea 2023 Proposed Budget 480 240 100 1,440 8,500 1,000 1,000 40,000 2,500 5,000 350 616 300 340 5,250 2,260 2,000 500 9,500 55,000 450 41,000 500 7,500 150 2,556 Page 3 of 4 P:\1. General Governance\Budget\2023 Budget\041 Engineering\Stormwater budget worksheet 2023 Stormwater Fund Line Item Detail 402 000.531.36.48.04 000.531.36.49.01 000.531.36.49.02 000.531.36.49.03 Chad, 000.531.36.49.04 000, 531.36.46.59 Nonrecurring Exp 000.595.40.63.00 099.531.36.41.05 000.531.36.40.00 - Stormshed - Spokane County Information Technology now calculated in house (Matt), unsure of how Matt will charge Stormwater - how stormwater fees are collected and assessed - Eagle Web Access (Spokane County) Repair & Maintenance - Euclid facility All expenses are 50/50 with Street/Storm Industrial Park Dues - Crown West Realty - Yearly Furnace Cleaned - Building Maintenance Subscriptions Tracking service (street / storm) April- Sept = Street, Oct -March = Snow Vestige: (Portable) - Senske, Graders - $1840/yr Street 72% (6 mo) / Storm 28% Precise: (Hardwired) - Plows, Sweeping /yr Street 46% (6 mo) Storm 54% Memberships / Professional Licenses - Dept of Ecology - Waterworks - Pesticide - I WAC - ID / WA Aquifer Collaborative - License 125 / each, every other year even/odd - Even : Chad Odd : 300 500 150 1,100 500 1,000 515 $3597 1,943 Printing and Binding - Small Works projects - WSDOT Specs - every even year in Jan Registrations - 3.5 staff @ $750 Ecology Permit - Yearly cost of operating under the DOE - based off the number of housing units - Stormwater engineer will have data for calculation Total Recurring Expenditures: enditures Construction - Drainage / Capital Outlays Stormwater Comprehensive Plan Watershed / Floodplain Studies Total Nonrecurring Expenditures: Total Stormwater Fund: 105 42 52 1,500 0 450 60 2023 Proposed Budget 2,600 2,458 1.699 510 2,625 48,000 1,991,854 200,000 50,000 100,000 350,000 2,341,854 Page 4 of 4 P:\Finance\2023 Budget\Budget Worksheets\RCAs and Intros and PowerPoint Presentations\2022 06 14 Budget Workshop\Tab 20 Supplemental Budget Requests\supplemental requests 2023 CITY OF SPOKANE VALLEY, WA 2023 Budget Supplemental Requests 6/14/2022 Account Number Account Title Description Amount #001 - General Fund City Attorney r I001.013.015.515.32.10120 n 001.013.099.594.32.64.01 Wages, Payroll Taxes & Benefits Workstation and Chair Public Safety See attached listing for discussion of additional items. .n 001.016.099.521.20.48.01 .-n001.016.099.521.20.48.01 L. n 1001.016.099.521.20.48.01 Economic Development n 001.040.099.558.70.41.05 Parks & Recreation n 001.076.099.575.50.48.01 n 1001.076.099.575.50.48.01 Total General Fund Repair & Maintenance Repair & Maintenance Repair & Maintenance Professional Services Repair & Maintenance Repair & Maintenance #101 - Street O&M Fund r - ? 101.042.000.542.10.10/20.00 n €101.042A99.594.42.64.05 L,..n 101.042.099.597.50.00.10 Wages, Payroll Taxes & Benefits Heavy Duty Machinery & Equip Transfers out - #501 #309 - Parks Capital Projects Fund 309.000.xxx.594.xx.xx.x> 309.000.xxx.594.xx.xx.x> 309.000.xxx.594.xx. xx.x> 309.000.xxx.594.xx.xx.x> Total Parks Capital Projects Fund Parks Capital Project Parks Capital Project Parks Capital Project Parks Capital Project #501 - Equipment Rental & Replacement Fund 501.000.000.594.31.64.06 501.0 00.00 0.594.42.64.06 501.000.000.594.44.64.06 501.000.000.594.48.64.06 501.000.000.594.42.64.06 Vehicle Vehicle Vehicle Vehicle Snow Plow Total Equipment Rental & Replacement Fund 1 additional FTE for a paralegal Workstation and chair for paralegal position Access and fencing White Elephant property Install Precinct gutters Install security cameras behind Precinct Event Planner for 20th Anniversary Replace stairwell tread and 2nd floor hallway flooring at CenterPlace Improvements fo CenterPlace lobby and greenhouse 81,108 8,500 89,608 15,000 4,000 20,000 39,000 50,000 50,000 26,000 150,000 176,000 354,608 recurring; r 81,108 nonrecurringI.ni 273,500 1 additional FTE for signal technician Signal maintenance equipment Truck for signal technician Design & develop Summerfield parking & trail Design & develop Ponderosa parking & trail Design & develop Flora parking & trail Add shade canopy to West Lawn stage replace one vehicle in Stormwater fleet replace one vehicle in Street Dept. fleet vehicle for new signal technician replace one vehicle in Engineering fleet replace one snow plow 354,608 109,200 40,000 58,000 (1) 207,200 31,000 31,000 74,900 23,100 160,000 55,000 70,000 58,000 (1) 55,000 275,000 513,000 (1) Non -recurring transfers would be necessary from the Street Fund #101 to the Equipment Rental & Replacement Fund #501 because the additional vehicle would add to the city's fleet. Replacement costs would then be added each subsequent year for future replacement of the vehicle. Page 1 of 19 BUD-1 JUSTIFICATION FOR PERSONNEL OR WORK PROGRAM CHANGES Department Name Program Fund No. City Attorney Reason for changes in personnel or work program Code Enforcement 001.013.015 This request is for a paralegal to prepare code enforcement documents for Caitlin and also conduct legal research for the attorneys. This will be a full time position. Total Cost of Change Personnel Services (Itemize by line -item detail only) BARS Number Budget Year Estimated Cost Wages & Benefits 015.515.32.10.00 2023 81,108 Salary $43,500 2024 Benefits $37,608 2025 2026 2027 TOTAL 81,108 Materials and Services One cubicle 2023 8,000 2024 2025 2026 2027 TOTAL 8,000 Equipment Desk Chair 015.515.32.35.01 2023 500 2024 2025 2026 2027 TOTAL 500 Other 2023 2024 2025 2026 2027 Revenue Offset Budget Year 2023 2024 2025 2026 2027 TOTAL 0 Total Cost Less Revenue Offset Net Cost $ 89,608.00 $ 89,608.00 City of Spokane Valley 6/6/2022 Page 2 of 19 P:\1. General Governance\Budget\2023 Budget\016 Public Safety\Supplernental requests Valley Precinct Priority List 2023 - SORTED Description of Work Project City Priority Level year Justification Synopsis Approximate expense Lift Repair in the Maintenance shop 1 2022 Middle lift has a large leak, not working any longer. South lift has a major safety concern saftey locks get stuck in the open postion and won't engage. Back lift has hydraulic pump problem. Currently only one lift is safe and working. Goal is to decomission the in -ground lifts and move to post lifts only. $15,000 Carpet for 6 offices 2 2022 In keeping with continuous upgrades to the facility this is in line with other upgrades. $25,000 The paint on the exterior of the building is worn, chipped and faded; needs new paint 3 2022 Power -washing then repainting the building. Change colors to match City Police Branding $50,000 Access improvement to White Elephant property 1 2023 Provide access to paved portion of the White Elephant lot where it is already paved. Access to a full pole building for storage of impound cars, completely fence the section of the lot which is against the Precinct and adjacent to the pale building. $15,000 Gutters on the south side of the building 2 2023 75 feet of gutter on the south side of the Precinct building $4,000 Sealing and re -striping of the asphalt - recompacting the drive isles 1 2024 Asphalt is cracked, worn and getting pushed up, heaving in many places. Also, the drive isle entrances into the secure parking have sunk, these need to be cut, recompacted and paved over. $20,000 Expansion of gym area into existing men's locker room 1 2024 Would allow for more employees to access the equipment at one time; would increase space between employees (COVID concerns). Deputy Sheriffs Association supplies all equipment in the facility. $60,000 Supplemental requests Valley Precinct Priority List 2023 - SORTED BUD-2 Department Name Public Safety Description CAPITAL OUTLAY REQUEST Program Police Precinct Fund No. 001.016 Provide access to paved portion of the White Elephant lot where it is already paved. Access to a full pole building for storage of impound cars, completely fence the section of the lot which is against the Precinct and adjacent to the pole building. Section 1: Capital Equipment Request Unit Cost X Quantity erating Budget Circle One Replacement 0 Addition Total Cost 2023 2424 2025 2026 2027 2028 TOTALS Equipment Cost $ - $ - Personnel Cost $ - Materials & Svcs TOTALS $ - $ - $ - $ - $ - $ - $ - Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Impact on Operating Budget Total Cost $ 15,000.00 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost $ - Personnel Cost $ - Materials & Svcs $ - $ 15,000 TOTALS $ - $ - $ - $ - $ - $ - $ 15,000 City of Spokane Valley 6/6/2022 Page 4 of 19 BUD-2 Department Name Public Safety Description CAPITAL OUTLAY REQUEST Program Police Precinct Fund No. 001.016 Install approximately 75' of gutters on the south side of the Precinct building. Section 1: Capital Equipment Request Unit Cost X Quantity act on Operating Budget Circte One Replacement 0 Addition Total Cost 2023 2024 2025 202.6 2027 2028 TOTALS Equipment Cost $ - $ - Personnel Cost $ - Matorials & Svcs TOTALS $ - $ - $ - $ - $ - $ - $ - Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. impact on Operating Budget Total Cost $ 4,000.00 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost $ - Personnel Cost $ - Materials & Svcs $ - $ 4,000 TOTALS $ - $ - $ - $ - $ - $ - $ 4,000 City of Spokane Valley 6/6/2022 Page 5 of 19 BUD-2 Department Name Public Safety CAPITAL OUTLAY REQUEST Program PoGice Precinct Fund No. 001.016 Description Install security cameras for the extra lot behind the precinct building and tie into the current on -site system (Possible JAG Grant?). Section 1: Capital Equipment Request Unit Cost X Quantity ct on Operating Budget Circte One Replacement 0 Addition Total Cost 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost ' $ - $ - Personnel Cost $ - Materials & Svcs TOTALS $ - $ - $ - $ - $ - $ - $ - Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Impact on Operating Budget Total Cost $ 20,000.00 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost $ - Personnel Cost $ - Materials & Svcs $ - $ 20,000 TOTALS $ - $ - $ $ - $ - $ - $ 20,000 City of Spokane Valley 6/6/2022 Page 6of19 BUD-1 Department Name JUSTIFICATION FOR PERSONNEL OR WORK PROGRAM CHANGES Economic Development Program Fund No. 20th Anniversary Celebration 001.040.042 Reason for changes in personnel or work program The City of Spokane Valley (the "City") is seeking a qualified and experienced Event Planner to coordinate the City's 20th Anniversary Celebration, tentatively planned for Spring and/or Summer 2023. The Event Planner will be responsible for facilitating and coordinating City staff, partner organizations, stakeholders and sponsors in the development, planning, promoting, production, and management of an event(s) that honors and commemorates the City's 20th Anniversary. The Event Planner will be expected to oversee the events frorn early concept to final implementation, including budget development, programming, and day -of -event coordination. Total Cost of Change (Itemize by line -item detail only) Personnel Services Budget BARS Number Year Estimated Cost 2023 2024 2025 2026 2027 TOTAL Materials and Services Event Planner 001.040.099.558.70.41.05 2023 $ 50,000 2024 2025 2026 2027 TOTAL $ 50,000 Equipment 2023 2024 2025 2026 2027 Other TOTAL $ 2023 2024 2025 2026 2027 Revenue Offset Budget Year 2023 2024 2025 2026 2027 TOTAL $ TOTAL $ Total Cost Less Revenue Offset Net Cost 50,000 50,000 1 City of Spokane Valley 6/6/2022 Page 7 of 19 BUD-2 Department Name Parks, Recreation & Facilities Description CAPITAL OUTLAY REQUEST Program CenterPlace Fund No. 001.076.305 Replace tread in stairwells and upgrade flooring in 2nd level hallways. Section 1: Capital Equipment Request Unit Cost X Quantity Impact on Operating Budget Circle One Replacement Addition Total Cost 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost $ - Personnel Cost $ - Materials & Svcs $ - TOTALS $ - $ - $ - $ - $ - $ - $ - Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. impact on Operating Budget Total Cost $ 26,000.00 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost Personnel Cost Materials & Svcs $ 26,000.00 $ 26,000.00 TOTALS $ - $ - $ - $ - $ - $ - City of Spokane Valley 6/6/2022 Page 8 of 19 BUD-2 Department Name Parks, Recreation & Facilities Description CAPITAL OUTLAY REQUEST Program CenterPlace Fund No. 001.076.305 Reconfigure Entrance Lobby for improved security, customer utility and visitor interaction and create expanded office space, and improve Greenhouse for useability. Section 1: Capital Equipment Request Unit Cost Impact on Operating Budget X Quantity circle one Replacement Addition Total Cost 2023 2024 2025 2026 2027 ' 2028 TOTALS Equipment Cost $ - Personnel Cost $ - Materials & Svcs $ - TOTALS $ - $ - $ - $ - $ - $ - $ - Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Impact on Operating Budget Total Cost $ 150,000.00 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost Personnel Cost Materials & Svcs $ 150,000.00 TOTALS $ - $ - $ - $ - $ - $ - $ 150,000.00 City of Spokane Valley 6/7/2022 Page 9 of 19 BUD-1 JUSTIFICATION FOR PERSONNEL OR WORK PROGRAM CHANGES Department Name Street O&M Reason for changes in personnel or work program Program Signal Maintenance Fund No. 101 New Position - Traffic Signal Technician The request is for a new Traffic Signal Technician within the Traffic Engineering Group. The position will be 100% funded from Street Fund 101, similar to others in the group. The position will also provide support, mainly signal inspection services, to capital projects. The overall cost to Street Fund 101 will decrease with this position as the service from this in-house person will be offset by a decrease in the contracted services with Spokane County. A justification memo was updated on April 20, 2021 As indicated in the memo, the annual personnel savings over County -supplied services is over $8,000. The added benefit of having a staff signal technician available for capital projects has not been quantified, but could be measurable as the technician would be capable of providing signal equipment inspection for projects. As can be expected, there are up -front equipment expenses associated with the Traffic Signal Technician. The City will need to purchase a vehicle and provide signal maintenance equipment and tools. The upfront cost is shown below. Staffing Level for Street Fund + Current - 7.475 FTE + Proposed - 8.475 FTE Total Cost of Change Personnel Services (Itemize by line -item detail only) BARS Number Budget Year Estimated Cost 1 FTE - Signal Technician (Grade 15) 101.042.000.542.10.10.00 & 20.00 2023 $ 109,200.00 2024 $ 113,568.00 2025 $ 118,110.72 (Costs escalated by 4% per year) 2026 $ 122,835.15 2027 $ 127,748.55 TOTAL $ 591,462.42 Materials and Services 2023 2024 2025 2026 2027 TOTAL tquipment Signal Maintenance Equipment 101.042.099.594.44.64.05 2023 $ 40,000.00 2024 2025 2026 2027 TOTAL $ 40,000.00 Other 2023 2024 2025 2026 2027 Revenue Offset Budget Year Decrease in County Service Expenditure 2023 $ 117,600.00 2024 $ 124,656.00 (Savings escalated by 6% per year) 2025 $ 132,135.36 2026 $ 140,063.48 2027 $ 148,467.29 TOTAL $ 662,922.13 TOTAL Total Cost Less Revenue Offset Net Cost $ 631,462.42 $ 662,922.13 (31,459.71) City of Spokane Wiley 6/6/2022 Page 10 of 19 BUD-2 Department Name Parks, Recreation & Facilities CAPITAL OUTLAY REQUEST Program Parks Fund No. 309.000 Description Design & Develop Summerfield Property Parking & Trail Section 1: Capital Equipment Request Unit Cast Impact on Operating Budget X Quantity Circle One Replacement Addition Total Cost 2023 2024 2025 2026 ' 2027 2028 TOTALS Equipment Cost $ - Personnel Cost $ - Materials & Svcs $ TOTALS $ - $ - $ - $ - $ - $ - $ - Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Impact on Operating Budget Total Cost $ 31,000.00 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost $ - Personnel Cost $ 8,500.00 Materials & Svcs $ 22,500.00 TOTALS $ $ - $ - $ - $ - $ - $ 31,000.00 City of Spokane Valley 6/6/2022 Page 11 of 19 BUD-2 Department Name Parks, Recreation & Facilities CAPITAL OUTLAY REQUEST Program Parks Fund No. 309,000 Description Design & Develop Ponderosa Property Parking & Trail Section 1: Capital Equipment Request Unit Cost L_ Impact on Operating Budget X Quantity Circle One Replacement Addition Total Cost $ 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost $ - Personnel Cost $ - Materials & Svcs $ - TOTALS $ - — $ - $ - $ - $ - $ - $ - Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Impact on Ooeratinq Budget Total Cost $ 31,000.00 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost $ - Personnel Cost $ 8,500.00 Materials & Svcs $ 22,500.00 TOTALS $ - $ - $ - $ - $ - $ - $ 31,000.00 City of Spokane Valley 6/6/2022 Page 12 of 19 BUD-2 Department Name Parks, Recreation & Facilities Description CAPITAL OUTLAY REQUEST Program Parks Fund No. 309.000 Design & Develop Flora Property Parking & Trail Section 1: Capital Equipment Request Unit Cost Impact on Operating Budget X Quantity Circle One Replacement Addition Total Cost 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost $ - Personnel Cost $ - Materials & Svcs $ - TOTALS $ - $ - $ - $ - $ - $ - $ - Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Impact on Operating Budget Total Cost $ 31,000.00 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost $ - Personnel Cost $ 10,000.00 Materials & Svcs $ 64,900.00 TOTALS $ - $ - $ - $ - $ - $ - $ 74,900.00 City of Spokane Valley 6/7/2022 Page 13ot19 BUD-2 Department Name CAPITAL OUTLAY REQUEST Program Fund No. Parks, Recreation & Facilities CenterPlace 309.000 Description Add shade sail canopy to West Lawn Plaza Stage - this is needed for use of the stage feature in the west lawn due to its orientation to the south west and direct exposure to afternoon sun. Section 1: Capital Equipment Request Unit Cost X Quantity Impact on Operating Budget Circle One Replacement Addition Total Cost 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost $ - Personnel Cost $ - Materials & Svcs $ - TOTALS $ - $ - $ - $ - $ - $ - $ - Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Impact on Operating Budget Total Cost 23,100.00 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost $ 3,000,00 Personnel Cost $ 2,500.00 Materials & Svcs $ 17,600.00 TOTALS $ - $ - $ - $ - $ - $ - $ 23,100.00 City of Spokane Valley 6/6/2022 Page 14 of 19 BUD-2 Department Name: Stormwater CAPITAL OUTLAY REQUEST (1) Program: Stormwater Fund No. 501 Description Replace Fleet # 6-401 - 2005 Dodge Dakota Existing vehicle is 17 years old with 94,269 miles and currently being used solely within the Stormwater Utility for maintenance, inspection, and service calls. With purchase of a new pickup, this vehicle will be surplussed. This vehicle has required and will continue to require a significant amount of major maintenance work due to its age . At this time, only the required maintenance to keep it operating safely has been completed. Replacement at this time will curtail the need to make additional major repairs in the coming year and foreseeable future. Replacement Vehicle - Ford F-150 The replacement vehicle will be a Ford F-150 to be consistent with the ongoing standardization of field -utilized fleet vehicles. There is no increase to maintenance and fuel costs as this is a replacement vehicle. Section 1: Capital Equipment Request Unit Cost 50,000.00 X Quantity Impact on Operating Budget Circle One 1 Addition Total Cost $ 50,000.00 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost 50,000 - - - - - 50,000 Personnel Cost - - - - - - - Materials & Svcs 5,000 - - - - - 5,000 TOTALS 55,000 - - - - - 55,000 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Impact on Operating Budget Total Cost 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost 0 Personnel Cost 0 Materials & Svcs 0 TOTALS 0 0 0 0 0 0 0 City of Spokane Valley 6/6/2022 Page 15 of 19 BUD-2 Department Name: Street O&M CAPITAL OUTLAY REQUEST (2) Program: Street Maintenance Fund No. 501 Description Replace Fleet # 5-201 - 2007 Ford F-250 Existing vehicle is 15 years old with 104,000 miles and currently being used by the City's Fleet Manager/Mechanic for fleet service calls and street maintenance duties. With purchase of a new pickup, this vehicle will be surplussed. This vehicle has required and will continue to require a significant amount of major maintenance work due to its age . At this time, only the required maintenance to keep it operating safely has been completed. Replacement at this time will curtail the need to make additional major repairs in the coming year and foreseeable future. Replacement Vehicle - Ford F-350 The replacement vehicle will be a Ford F-350 to be consistent with the ongoing standardization of fleet vehicles. The super -duty vehicle is necessary due to the nature of service calls which many times requires hauling and/or trailering heavy loads. There is no increase to maintenance and fuel costs as this is a replacement vehicle. Section 1: Capital Equipment Request Unit Cost 65,000.00 X Quantity Impact on Operating Budget circle one CeplacemenD 1 Addition Total Cost $ 65,000.00 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost 65,000 - - - - - 65,000 Personnel Cost - - - - - - - Materials & Svcs 5,000 - - - - - 5,000 TOTALS 1 70,000 - - - - - 70,000 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Impact on Operating Budget Total Cost 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost 0 Personnel Cost 0 Materials & Svcs 0 TOTALS 0 0 0 0 0 0 0 City of Spokane Valley 6/6/2022 Page 16 of 19 BUD-2 Department Name: Street O&M Description CAPITAL OUTLAY REQUEST (1) Program: Signal Maintenance Fund No. 101 New Ford F-150 (Signal Technician Vehicle) If the City chooses to add the Signal Technician as a position for 2023, a new vehicle will be needed. The anticipated vehicle is a pickup similar to those being purchased for other maintenance staff. There is an associated increase to maintenance and fuel costs as this is not a replacement vehicle. Section 1: Capital Equipment Request Unit Cost 50,000.00 X Quantity Impact on Operating Budget Circle One Replacement 1 �Addition� Total Cost 50,000.00 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost 50,000 - - - - - 50,000 Personnel Cost - - - - - - - Materials & Svcs 5,000 500 750 500 500 750 8,000 TOTALS 55,000 500 750 500 500 750 58,000 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Impact on Operating Budget Total Cost 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost 0 Personnel Cost 0 Materials & Svcs 0 TOTALS 0 0 0 0 0 0 0 City of Spokane Valley 6/6/2022 Page 17 of 19 BUD-2 Department Name: Community and Public Works Description CAPITAL OUTLAY REQUEST (1) Program: Engineering Fund No. 501 Replace Fleet # 2-302 - 2004 Dodge Dakota Existing vehicle is 18 years old with 71,000 miles and currently being used by an Engineering Technician/Project inspector. With purchase of a new pickup, this vehicle will be surplussed. This vehicle has required and will continue to require a significant amount of major maintenance work due to its age . At this time, only the required maintenance to keep it operating safely has been completed. Replacement at this time will curtail the need to make additional major repairs in the corning year and foreseeable future. Replacement Vehicle - Ford F-150 The replacement vehicle will be a Ford F-150 to be consistent with the ongoing standardization of field -utilized fleet vehicles. There is no increase to maintenance and fuel costs as this is a replacement vehicle. Section 1: Capital Equipment Request Unit Cost 50,000.00 X Quantity Impact on Operating Budget Circle One 1 Addition Total Cost $ 50,000.00 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost 50,000 - - - - - 50,000 Personnel Cost - - - - - - - Materials & Svcs 5,000 - - - - - 5,000 TOTALS 55,000 - - - - - 55,000 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Impact on Operating Budget Total Cost 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost 0 Personnel Cost 0 Materials & Svcs 0 TOTALS 0 0 0 0 0 0 0 City of Spokane Valley 6/6/2022 Page 18 of 19 BUD-2 Department Name: Street O&M CAPITAL OUTLAY REQUEST (3) Program: Snow Fund No. 501 Description Snowplow Truck #203 - Replacement in the City's Snow Plow Fleet Program, Snow Plow Truck #203 is slated for replacement in 2031. Unfortunately, the Fleet Manager has determined that this vehicle has outlived it's useful life. During 2022, there have been significant expenditures just to keep it useable. This snow plow is a 1995 vehicle acquired by the City in 2009, and is the oldest snow plow in the City's fleet. There is no associated increase to maintenance and fuel costs as this is a replacement vehicle. Overall, the Fleet Manager has determined that the Snow Plow Replacement Program previously developed by the City is unatainable. The Program identifies useful life of snow plow trucks on the order of 33 years, but a realistic life is approximately 25 years. Section 1: Capital Equipment Request Unit Cost L275,000.00 X Quantity Impact on Operating Budget Circle One CReplacemen,D 1 Addition Total Cost $ 275,000.00 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost 275,000 - - - - - 275,000 Personnel Cost - - - - - - - Materials & Svcs - TOTALS 275,000 - - - - 275,000 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Impact on Operating Budget Total Cost 2023 2024 2025 2026 2027 2028 TOTALS Equipment Cost 0 Personnel Cost 0 Materials & Svcs 0 TOTALS 0 0 0 0 0 0 0 City of Spokane Valley 5/6/2022 Page 19 of 19 Spokane , _ .. Val ley FINANCE DEPARTMENT Chelsie Taylor, CPA, Finance Director 10210 E Sprague Avenue ♦ Spokane Valley WA 99206 Phone: (509) 720-5000 ♦ Fax: (509) 720-5075 ♦ www.spokanevalley.org Memorandum To: Mayor and Councilmembers From: Chelsie Taylor, Finance Director Date: Tuesday, June 14, 2022 Re: General Fund — Fund Balance Discussion Through the course of our annual budget development conversations we have discussed the General Fund fund balance (reserves) in general terms and note that we carry a minimum of 50% which reflects a 6-month operating reserve. The concept of the 6-month operating reserve is a quick and easy explanation but in reality the computation we use to arrive at a 50% reserve balance is considerably more thoughtful — not complex — just more involved. As we've progressed through conversations on how we might finance street operations and maintenance, pavement preservation and street construction projects, we at times hear that our General Fund reserves are too high and that we should pare them back to a lower amount. Consequently I'd like to provide you with a description of both how we arrived at our 50% reserve balance as well as what we do when the balance exceeds 50%. FUN❑ BALANCE DEFINED Fund balance is an accounting concept that measures the difference between total assets (what the fund owns including cash and receivables) and total liabilities (what the fund owes to other parties including accounts payable and deferred revenues). A primary objective of a fund balance policy is to maintain adequate resources to cope with cash flow needs and contingencies, now and into the future. PROJECTED GENERAL FUND — FUND BALANCE In the 2022 General Fund budget as amended, we anticipated the ending fund balance to be $39,438,933, which represents 80.32% of recurring expenditures. General Fund fund balance % at end of 2022 = Ending fund balance Recurring expenditures 80,32% = $ 39,438,933 $ 49,102,688 Page 1 of 20 ITEMS TO CONSIDER IN SETTING A MINIMUM FUND BALANCE It has been the City's policy to maintain an ending General Fund fund balance that is a minimum of 50% of recurring expenditures. We arrive at this figure by considering the following: 1. Cash In -flow— cash reserves that are required as a result of the timing of revenue receipts. 2. Cash Out -flow — cash reserves that are required to meet ongoing operations and capital construction needs. 1) Minimum General Fund Reserves Required to Meet "Cash In -flow" Needs: It is necessary to maintain a minimum fund balance to meet cash flow needs and to do so one must have a sense of the timing of cash receipts and disbursements. In General Fund operations, most revenues (cash receipts) and expenditures (cash disbursements) typically take place in a relatively predictable manner with approximately one -twelfth occurring each month. Two important exceptions to this rule are the timing of receipts related to A) property tax collections and B) remittances from the State of Washington. A) Property Taxes • Property taxes are collected by the County in two installments each year with deadlines that fall on April 30'h and October 31s1. The County then remits to the City its share of property taxes with about 40% of collections arriving each May and November (for a total of 80%) and the remaining 20% of collections arriving in June and December (roughly 10% of the annual total each of those months). • The 2022 City property tax levy is $13,199,900. Because we receive this in two installments in essentially May and November, we run a "cash in -flow deficit" equal to one-half of the levy amount in those months or $6,599,950. Cash deficit = 2022 Property Tax Revenue 2 $6,599,950 = $ 13,199,900 2 B) Remittances from the State of Washington • There is a time lag between when the State of Washington collects various taxes and when they remit them to the City (i.e. sales taxes, motor vehicle fuel taxes, criminal justice disbursements, liquor profits and excise tax, hotel/motel taxes, etc.). • The City accrues these revenues with a one -month time lag which means the State remittance is recorded as revenue one -month earlier than when it is actually received. Total General Fund State shared revenues in 2022 are estimated at $33,235,500. Assuming these are received one -twelfth each month, our "cash in- flow deficit" is approximately $2,769,625. State Remittances Sales tax Sales tax - Public Safety Sales tax - Criminal Justice State shared revenues Total receipts Months per year Average monthly receipt $ 27,720,000 $ 1,276,000 $ 2,244,000 $ 1,995,500 $ 33,235,500 12 $ 2,769,625 Page 2 of 20 Together, these two revenue sources necessitate that the City maintain a minimum General Fund fund balance of $9,369,575 or 19.08% of recurring General Fund expenditures in order to simply meet cash flow needs. This is computed as follows: Cash deficit caused by revenue remittance delay 1.A) Semi-annual property tax remittance 1.B) Approximate monthly remittance from the State of WA Minimum needed to meet cash flow $ 6,599,950 $ 2,769,625 $ 9,369,575 Minimum cash flow reserve = Cash deficit caused by revenue remittance delay 2022 Recurring General Fund expenditures 19.08% = $ 9,369,575 $ 49,102,688 2) Minimum General Fund Reserves Required to Meet "Cash Out -flow" Needs It is necessary to maintain a minimum fund balance to meet cash out -flow needs and to do so one must have a sense of the timing of disbursements. In General Fund operations we take into consideration two types of cash disbursements including A) operating expenses and B) capital project disbursements that are grant financed. A) Operating Reserve It is prudent to hold cash reserves that are some reflection of a predetermined number of "months of operating expenses on hand." Assuming recurring expenses are incurred evenly throughout the year, or in other words, that 1/12 of the 2022 recurring operating budget of $49,102,688 is disbursed each month, then: A fund balance equivalent to 1-month of operations is: $49,102,688 x 1 / 12 = $ 4,091,891 = 8.33% A fund balance equivalent to 2-months of operations is: $49,102,688 x 2 / 12 = $ 8,183,781 = 16.67% A fund balance equivalent to 3-months of operations is: $49,102,688 x 3 / 12 = $ 12,275,672 = 25.00% We recommend the City maintain a three-month operating reserve or $12,275,672 in 2022. B) Capital Projects Reserve Each year the City has a number of capital construction projects that are in part grant financed. With these projects, the granting agencies require that the work be complete and the contractor paid by the City prior to their reimbursement of our out-of-pocket disbursement. This means we must carry a sufficient cash reserve balance to meet the demand for payment by the contractor. The number and cost of capital projects varies from year to year, but in 2022 we have budgeted a total of $32.8 million of capital projects which we will pay for with cash -on -hand of $20.3 million and $12.5 million of grants. Assuming Page 3 of 20 expenditures are incurred evenly over a 6-month construction season, this means we must hold a $2,093,885 capital construction reserve (= $12.5 million / 6 months). This $2.1 million represents a General Fund reserve of 4.26%, computed as follows: Capital Project Reserve = $ 2,093,885 = 4.26% Recurring Expenditures $ 49,102,688 COMBINED MINIMUM FUND BALANCE NEEDED TO MEET CASH FLOW REQUIREMENT Combining the fund balance required to meet 2022 General Fund cash in -flow and cash out- flow needs yields a total of $23,739,132 or 48.35% of recurring expenditures. This computation is based upon a summary of each element noted in this analysis. Cash Reserve Required Recurring Expenditures Reserve Cash In -flow 1.A) Semi-annual property tax remittance = $ 6,599,950 / $ 49,102,688 = 13.44% 1.B) Remittances from the State of Washington = $ 2,769,625 / $ 49,102,688 = 5.64% Cash Out -flow 2.A) Operating 2.B) Capital projects = $ 12,275,672 / $49,102,688 = 25.00% = $ 2,093,885 / $49,102,688 = 4.26% $ 23,739,132 / $ 49,102,688 = 48.35% WHAT HAPPENS WHEN THE FUND BALANCE EXCEEDS 50%? The City has a long history of adopting and adhering to General Fund budgets and in fact, by actively managing our operations we typically under -expend the budget Council has adopted. The result of this is that we add to our General Fund reserves. By the same token, we've been fortunate enough to have existed within a fairly robust economy these past few years and consequently our actual revenues have exceeded our budget estimates which also adds to our General Fund reserves. Annually, typically in the spring and after the previous years' books have been closed, the City Manager and Finance Director compute the actual fund balance reserve — which is done by dividing the actual fund balance (reserves) by the recurring expenditure budget. That portion which exceeds 50% is then transferred into Capital Reserve Fund #312. Since 2013 we have transferred approximately $42.5 million into Fund #312. This money has been used to finance a variety of Council approved projects. Listed below is a complete history of annual transfers from the General Fund to Capital Reserve Fund #312 and the projects these transfers have financed: Page 4 of 20 Capital Reserve Fund #312 Sources General Fund transfers - 2013 through 2018 27,790,607 General Fund - 2021 transfer of 2019 fund bal > 50% 11,126,343 General Fund - 2022 transfer of 2020 fund bal > 50% 3,593,000 Developer contribution (Library District) - 2013 3,180 Developer contribution (Library District) - 2014 4,675 Net proceeds on sale of Carnahan properties - 2018 373,397 Transfer in - #309 (Flora land aquisition) 200,000 Transfer in - #310 (excess fund balance) 38,752 Transfer in - #313 (excess fund balance) 88,589 State funding to reimburse Flora Rd Property 1,000,000 Net proceeds on sale of Balfour riding arena - 2021 109,403 44, 327, 946 Projects Completed in Prior Years 24,098,707 Barker Road / BNSF Grade Separation 1,421,321 Pines Road Underpass 3,485,417 Sullivan & Trent Interchange 500,000 Sullivan Park water line installation 412,900 Barker Road corridor improvements 837,059 Balfour Park development 3,875,023 Improvements at proposed SCLD Balfour site 460,715 Fairgrounds Building 50,000 Spokane Valley River Loop Trail 1,750,000 School Zone Beacons 225,000 Police Vehicle Replacements 1,400,000 Sculpture Placement Costs 64,000 38, 580,142 Difference 5,747,804 completed in -progress in -progress committed in -progress in -progress in -progress in -progress in -progress in -progress in -progress in -progress in -progress SUMMARY The General Fund reserve balance that an individual municipality should carry is unique to the cash flow needs of that entity. The reserve balance the City of Spokane Valley carries is in my opinion appropriate because it is constructed upon a well thought out process that is based upon our own distinctive revenue and expenditure structure. Attached to this memo are two different articles that discuss General Fund reserves: • The first is from the October 2016 Ask MRSC (Municipal Research and Services Center) newsletter. • The second is from guidance on the Governmental Finance Officer Association's website regarding recommended guidelines for fund balance levels in the general fund which was last updated September 2015. One final thought on this topic is that our General Fund fund balance has served us well in our bond rating presentations with Moody's Investors Service and is in part responsible for the "Aa1" rating they have assigned to the City of Spokane Valley. I have attached a copy of Moody's April 26, 2022 Credit Opinion that was issued following the City's upgrade from "Aa2" to "Aa1". If you should have any questions or comments please feel free to contact me at any time. Page 5 of 20 Mark Calhoun From: MRSC ‹listacimin(n?mrsc.ccsend.curn; on behalf of MRSC <listadmin@nirsc.org> Sent: Friday, October 71., 2016 9:08 AM tn: Mark Calhoun Subject: Ask MRSC: October 2016 Having trouble viewing this er ll? Click Here ":alai 'xt11r4 ❑x Ask MRSC i;; ,,r urvnlll!y iE mi°,i►,Ilra Ie:rlurintg re,l,ui :er: to solontocr imlu i i+. <, rx ;r:iacxl tyi the .:err ,l Itrinl slab of i 1h;;C:. Submit your own qucslinri via our simple online f rii 11y1 101:; I ;IVI Are local governments required tci rrraintuin specific: reserve tuiid balance. levels? Should it local government e.uiltiitite rtcicliiirt to its operating. reserve if it liirti already met the requirement of the policy? l_lo 11c4,vstiatier puhiitiherti ur 1:1i`Iribuior:s have any leual r i;slltr; to pl tee rrcv,::l,;iper j;lv holes itt llie public right-nl-vv;1v? C r.in the city IhC•rn moved or ul least placed on private property? I tli tlll'l;,lil'�' iiiilrlillleos heed to take minutes of IIIC"ir 111L'eiitlt?':? IJut. c+flci; wire cities required ki;adopt ru` uporove tir:_°ii r,iliit l? Iricililie; pI;in '\.\'lot ilrl' llie pcll>li. llc'arine regLIirernt-IItS i o ilitt.il 1v'itll rrli ill!' n lrlilil)' nile? Are local # irveriitni'nt\ required to maintain specific ECserve lend tuilanee levels? Should a local gnvc tniuent continue .iticlirtf. to ilN operating reserve if it liav already met the requirement of the polio ? This Is always a good topic of conversation and the answer is almost always "it depends." Financial policies are considered a best practice by the GFOA and at the top of the list of recommended financial managertient policies by the SAO. There is no statutory requirement for fund balance levels, nor is there any specific reference within the SAO BARS manual that states that a municipality (whether it's a county, city, or special purpose district) has to have a specific level of operating reserves (also known as 1. Page 6of20 "beginning" or "ending" fund balance). The 15% figure was a previous recommendation made by the GFOA for the general fund. This percentage, has since been updated with the 2015 release of the GFOA best practice paper on Appropriate Level of Unrestricted Fund Balance in the General Fund. The recommendations made by the GFOA now speaks of several factors that would lead an entity to adopt a policy that addresses these factors in a way that is specific to them, An excerpt from the best practice paper states; In establishing a policy governing the level of unrestricted fund balance in the general fund, a government should consider a variety of factors, including' 1, The predictability of its revenues and the volatility of its expenditures (i.e., higher levels of unrestricted fund balance may be needed if significant revenue sources are subject to unpredictable fluctuations or if operating expenditures are highly volatile); 2. Its perceived exposure to significant one-time outlays (e.g., disasters, immediate capital needs, state budget cuts); 3. The potential drain upon general fund resources from other funds, as well as, the availability of resources In other funds; 4_ The potential impact on the entity's bond ratings and the corresponding increased cost of borrowed funds; 5. Commitments and assignments (i.e.. governments may wish to maintain higher levels of unrestricted fund balance to compensate for any portion of unrestricted fund balance already committed or assigned by the government for a specific purpose). Governments may deem it appropriate to exclude from consideration resources that have been committed or assigned to some other purpose and focus on unassigned fund balance, rather than on unrestricted fund balance. Depending upon the answer to the above questions, a local government may find that 15% is not adequate to meet their needs. Or to the contrary, a local government may determine that 15% of the operating budget would be more than sufficient. You additionally asked whether a local government should continue to add to its operating reserve if it has already met the requirement of the policy. This question can only be answered by the policy adopted. You may want to consider expanding your current policy to define such things as "use and replenishment." You will note that the GFOA best practice paper has a section that speaks to this issue. Budget is a great time to review financial policies currently in place and to fine tune those policies to meet current fiscal needs. Here is a link to our Financial/Budget Policies topic page, where you will find some excellent samples of what other jurisdictions are doing in this area of fiscal management. Additionally, here is a link to the SAO - FIT (Financial Intelligence Tool) that will assist in evaluating the financial condition of the county and provide you with fiscal data for your analysis of appropriate fund balance. Submit a Question r Subscribe Search/Browse All inquiries 1)o nrwslia11iyca ear distributors have any legal rights to place newsracks or newspaper pay hater in the latrblic. right-of-way? ('sari the i.ity tr;�� • them moved or at least placed on private property? 2 Page 7 of 20 5/18/22, 3:18 PM Fund Balance Guidelines for the General Fund BEST PRACTICES Fund Balance Guidelines for the General Fund Governments should establish a formal policy on the level of unrestricted fund balance that should be maintained in the general fund for GAAP and budgetary purposes. In the context of financial reporting, the term fund balance is used to describe the net position of governmental funds calculated in accordance with generally accepted accounting principles (GAAP). Budget professionals commonly use this same term to describe the net position of governmental funds calculated on a government's budgetary basis.i While in both cases fund balance is intended to serve as a measure of the financial resources available in a governmental fund; it is essential that differences between GAAP fund balance and budgetary fund balance be fully appreciated. 1. GAAP financial statements report up to five separate categories of fund balance based on the type and source of constraints placed on how resources can be spent (presented in descending order from most constraining to least constraining): nonspendable fund balance, restricted fund balance, committed fund balance, assigned fund balance, and unassigned fund balance.2 The total of the amounts in these last three categories (where the only constraint on spending, if any, is imposed by the government itself) is termed unrestricted fund balance. In contrast, budgetary fund balance, while it is subject to the same constraints on spending as GAAP fund balance, typically represents simply the total amount accumulated from prior years at a point in time. Page 8 of 20 https://www.gfoa.orglmaterials/fund-balance-guidelines-for-the-generat-fund 1/6 5/18/22, 3:18 PM Fund Balance Guidelines for the General Fund 2. The calculation of GAAP fund balance and budgetary fund balance sometimes is complicated by the use of sub -funds within the general fund. In such cases, GAAP fund balance includes amounts from all of the subfunds, whereas budgetary fund balance typically does not. 3. Often the timing of the recognition of revenues and expenditures is different for purposes of GAAP financial reporting and budgeting. For example, encumbrances arising from purchase orders often are recognized as expenditures for budgetary purposes, but never for the preparation of GAAP financial statements. The effect of these and other differences on the amounts reported as GAAP fund balance and budgetary fund balance in the general fund should be clarified, understood, and documented. It is essential that governments maintain adequate levels of fund balance to mitigate current and future risks (e.g., revenue shortfalls and unanticipated expenditures) and to ensure stable tax rates. In most cases, discussions of fund balance will properly focus on a government's general fund. Nonetheless, financial resources available in other funds should also be considered in assessing the adequacy of unrestricted fund balance in the general fund. GFOA recommends that governments establish a formal policy on the level of unrestricted fund balance that should be maintained in the general fund for GAAP and budgetary purposes.3. Such a guideline should be set by the appropriate policy body and articulate a framework and process for how the government would increase or decrease the level of unrestricted fund balance over a specific time period.4ln particular, governments should provide broad guidance in the policy for how resources will be directed to replenish fund balance should the balance fall below the level prescribed. Appropriate Level. The adequacy of unrestricted fund balance in the general fund should take into account each government's own unique circumstances. For example, governments that may be vulnerable to natural disasters, more dependent on a volatile revenue source, or potentially subject to cuts in state aid andjor federal grants may need to maintain a higher level in the unrestricted fund balance. Articulating these risks in a fund balance policy makes Page 9 of 20 https:J/www.gfoa.org/materials/fund-balance-guidelines-for-the-general-fund 2/6 6/18/22, 3:18 PM Fund Balance Guidelines for the General Fund it easier to explain to stakeholders the rationale for a seemingly higher than normal level of fund balance that protects taxpayers and employees from unexpected changes in financial condition. Nevertheless, GFOA recommends, at a minimum, that general-purpose governments, regardless of size, maintain unrestricted budgetary fund balance in their general fund of no less than two months of regular general fund operating revenues or regular general fund operating expenditures., The choice of revenues or expenditures as a basis of comparison may be dictated by what is more predictable in a government's particular circumstances.6 Furthermore, a government's particular situation often may require a level of unrestricted fund balance in the general fund significantly in excess of this recommended minimum level. In any case, such measures should be applied within the context of long-term forecasting, thereby avoiding the risk of placing too much emphasis upon the level of unrestricted fund balance in the general fund at any one time. In establishing a policy governing the level of unrestricted fund balance in the general fund, a government should consider a variety of factors, including: 1. The predictability of its revenues and the volatility of its expenditures (i.e., higher levels of unrestricted fund balance may be needed if significant revenue sources are subject to unpredictable fluctuations or if operating expenditures are highly volatile); 2. Its perceived exposure to significant one-time outlays (e.g., disasters, immediate capital needs, state budget cuts); 3. The potential drain upon general fund resources from other funds, as well as, the availability of resources in other funds; 4. The potential impact on the entity's bond ratings and the corresponding increased cost of borrowed funds; 5 Commitments and assignments (i.e., governments may wish to maintain higher levels of unrestricted fund balance to compensate for any portion of unrestricted fund balance already committed or assigned by the government for a specific purpose). Governments may deem it appropriate to exclude from consideration resources that have been committed or assigned to some other purpose and focus on unassigned fund balance, rather than on unrestricted fund balance. Page 10 of 20 https://www.gfoa.org/materials/fund-balance-guidelines-for-the-general-fund 3/6 5/18/22, 3:18 PM Fund Balance Guidelines for the General Fund Use and Replenishment. The fund balance policy should define conditions warranting its use, and if a fund balance falls below the government's policy level, a solid plan to replenish it. In that context, the fund balance policy should: 1. Define the time period within which and contingencies for which fund balances will be used; 2. Describe how the government's expenditure and/or revenue levels will be adjusted to match any new economic realities that are behind the use of fund balance as a financing bridge; 3. Describe the time period over which the components of fund balance will be replenished and the means by which they will be replenished. Generally, governments should seek to replenish their fund balances within one to three years of use. Specifically, factors influencing the replenishment time horizon include: 1. The budgetary reasons behind the fund balance targets; 2. Recovering from an extreme event; 3. Political continuity; 4. Financial planning time horizons; 5. Long-term forecasts and economic conditions; 6. External financing expectations. Revenue sources that would typically be looked to for replenishment of a fund balance include nonrecurring revenues, budget surpluses, and excess resources in other funds (if legally permissible and there is a defensible rationale). Year-end surpluses are an appropriate source for replenishing fund balance. Unrestricted Fund Balance Above Formal Policy Requirement. In some cases, governments can find themselves in a position with an amount of unrestricted fund balance in the general Page 11 of 20 https:/1www,gfoa.org/materialslfund-balance-guidelines-for-the-general-fund 416 5/18/22, 3:18 PM Fund Balance Guidelines for the General Fund fund over their formal policy reserve requirement even after taking into account potential financial risks in the foreseeable future. Amounts over the formal policy may reflect a structural trend, in which case governments should consider a policy as to how this would be addressed. Additionally, an education or communication strategy, or at a minimum, explanation of large changes in fund balance is encouraged. In all cases, use of those funds should be prohibited as a funding source for ongoing recurring expenditures. Notes: 1. For the sake of clarity, this recommended practice uses the terms GAAP fund balance and budgetary fund balance to distinguish these two different uses of the same term. 2. These categories are set forth in Governmental Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. 3. Sometimes restricted fund balance includes resources available to finance items that typically would require the use of unrestricted fund balance (e.g., a contingency reserve). In that case, such amounts should be included as part of unrestricted fund balance for purposes of analysis. 4. See Recommended Practice 4.1 of the National Advisory Council on State and Local Budgeting governments on the need to "maintain a prudent level of financial resources to protect against reducing service levels or raising taxes and fees because of temporary revenue shortfalls or unpredicted one-time expenditures" (Recommended Practice 4.1). 5. In practice, a level of unrestricted fund balance significantly lower than the recommended minimum may be appropriate for states and America's largest governments (e.g., cities, counties, and school districts) because they often are in a better position to predict contingencies (for the same reason that an insurance company can more readily predict the number of accidents for a pool of 500,000 drivers than for a pool of fifty), and because their revenues and expenditures often are more diversified and thus potentially less subject to volatility. Page 12 of 20 https://www.gfoa.org/materials)fund-balance-guidelines-for-the-genera[-fund 5/6 5/18/22, 3:18 PM Fund Balance Guidelines for the General Fund 6. In either case, unusual items that would distort trends (e.g., one-time revenues and expenditures) should be excluded, whereas recurring transfers should be included. Once the decision has been made to compare unrestricted fund balance to either revenues and/or expenditures, that decision should be followed consistently from period to period. This best practice was previously titled Appropriate Level of Unrestricted Fund Balance in the General Fund. Board approval date: Wednesday, September 30, 2015 Page 13 of 20 https://www.gfoa.org/materials/fund-balanee-guidelines-far-the-general-fund 6/6 U.S. PUBLIC FINANCE MOODY'S INVESTORS SERVICE CREDIT OPINION 26 April 2022 Contacts Greg D nielian +1.650.745 04 34 '. 31'1i C11.lft�a?IYloody`�. [. olnl ilrufnas ubs +1,212 553.0131 4enint ,I4errt/f'i. rag&>r 111U111c35. ��i r:, ron1 CLIENT SERVICES Anutria:ri5 1 ,'ll-` 53 16° S Asia Pacific ,15)-3ss 1-3077 Japan 81-3-5408-4100 EH EA 44-2D-7 iZ'+2SI Spokane Valley (City of) WA Update following upgrade to Aa1 Summary The City of Spokane Valley, Washington (Aa1 stable) benefits from a large and growing tax base within Spokane County (Aa1 stable). Residents benefit from diverse regional employment opportunities in the defense, healthcare, manufacturing, and high-tech sectors. The region also has proximity to Fairchild Air Force Base and several universities, In terms of operating performance, management has shown a commitment to maintaining strong budgetary policies and conservative fiscal management. The city's debt and pension burden is very low and is expected to remain manageable moving forward. The city's resident income profile is modest relative to similarly rated peers. On April 26, 2022 we upgraded the city's issuer and limited tax general obligation (LTGO) ratings to Aa1 from Aa2. Credit strengths » Sizeable tax base that has experienced strong multi -year growth » Exceptional liquidity and reserve positions supported by conservative financial management r> Low debt and pension liabilities Credit challenges » Resident income levels that lag similarly rated peers Rating outlook Moody's does not typically assign outlooks to local governments with this amount of debt outstanding. Factors that could lead to an upgrade • Significant growth and diversification of the tax base and local economy » Considerable increase in property wealth and resident income profile Factors that could lead to a downgrade » Material weakening in the city's financial reserves » Substantial or prolonged tax base contraction MOODY'S INVESTORS SERVICE U.S. PUBLIC FINANCE Key indicators Exhibit 1 Spokane Valley (City of) WA 2016 2017 2018 2019 2020 Economy/Tax Base Total Full Value ($000) $7,748,275 $8,124,488 $8,634,115 $9,351,389 $10,200,358 Population 93,322 94,424 96,070 97,562 102,976 Full Value Per Capita $83,027 $86,043 $89,873 $95,851 $99,056 Median Family Income (% of US Median) 88.8% 88.6% 90.5% 88.5% 88.5% Finances Operating Revenue ($000) $47,367 $48,858 $51,256 $53,591 $56,953 Fund Balance ($000) $34,699 $39,336 $42,417 $43,045 $45,971 Cash Balance ($000) $35,309 $38,839 $41,808 $40,707 $48,944 Fund Balance as a % of Revenues 73.3% 80.5% 82.8% 80.3% 80.7% Cash Balance as a % of Revenues 74.5% 79.5% 81.6% 76.0% 85.9% Debt/Pensions Net Direct Debt ($000) $13,260 $12,790 $12,270 $11,715 $11,120 3-Year Average of Moody's ANPL ($000) $20,595 $24,574 $21,556 $21,913 $23,279 Net Direct Debt / Full Value (%) 0.2% 0.2% 0.1% 0.1% 0.1% Net Direct Debt / Operating Revenues (x) 0.3x 0.3x 0.2x 0.2x 0.2x Moody's - ANPL (3-yr average) to Full Value (%) 0.3% 0.3% 0.2% 0.2% 0.2% Moody's - ANPL (3-yr average) to Revenues (x) 0.4x 0.5x 0.4x 0.4x 0.4x Sources.: US Census Bureau, Spokane Valley (City of)WA's financial statements and Moody's Investors Service Profile The City of Spokane Valley, Washington was incorporated in 2003. The city is located in eastern Washington just ten miles east of pokane (Aa2 stable) and ten miles west of the Idaho border. in 2020, the city served a population of 102,976. Detailed credit considerations Economy and Tax Base: Growing Spokane area tax base with relatively low resident wealth Spokane Valley has a healthy economy that benefits from stability of a large health care industry within the region, low cost of doing business and positive net migration. The region also benefits from proximity to Fairchild Air Force Base and several universities. Wealth measures are modest with median family income at 88.5% of U.S. levels and full value per capita at $104,553. The unemployment rate in Spokane County was 3.8% as of December 2021, which is in -line with both state and nationwide levels. The city boasts a large total full value of $10.2 billion which is much stronger than the US median and has grown significantly in recent years. Over the last five years the tax base has grown at an annual rate of 6.6%, including a 91% increase in 2020. Taxpayer concentration is moderate with the ten largest payers comprising 8.0% of assessed value as of 2020. The largest, Kaiser Aluminum, comprises approximately 3.2%. Financial operations and reserves: healthy financial position with robust reserves and liquidity Conservative financial management and strong budgetary polices are foundational elements in the city's commitment to maintaining an excellent financial position. The city's reserve policy requires it to have a fund balance in excess of 50% of recurring expenditures. Additionally, the city has a policy that recurring annual revenues must be greater than or equivalent to recurring annual expenditures, which will likely continue to lead to balanced operations moving forward. The City ended fiscal 2020 with General Fund reserves of $45.9 million, representing 86% of annual revenues. Based on unaudited financial results for fiscal 2021, reserves have remained strong at roughly 76% of annual revenues following an approximate $2.2 million operating surplus, even after a $14.0 million transfer out for capital financing purposes. Tl lis riblication chre> not antrum nl c a cl o,tit hump r,r.ulln fur dny credit ratings Ie1::I eru-ed in the. publication, kite, a Nr,VV/1-11110(lyi.Ctlln (1)1, 1111..1110%t updated Credit taring action Ill tllrr,t,, iun and luting Ili tor•y • In.. i.i6111l-•, 11.01 11, 11,, ..ul.q on111 ./ lia, nn 2 2G April 2022 Spokane Valley (City ot) WA; Raga Gla5lA,l29 upgrade to Aa1 MOODY'S INVESTORS SERVICE U.S. PUBLIC FINANCE The city's operating funds, which include the General Fund, Street Fund, and Debt Service Fund, had a combined fund balance equal to 80.7% of operating funds at the close of fiscal 2020. In addition to its operating funds, the city also had approximately $8.5 million in its Capital Reserve Fund available for capital projects as well as $5,5 million in a Service Level Stabilization Fund, Based on the unaudited figures for fiscal 2021, management estimates these balances to have ended the year at $14.9 million and $5.5 million, respectively. The city's General Fund is funded primarily by sales tax revenues that make up roughly 56% of General Fund revenues, and property tax revenues that make up 24% of revenues. Sates tax receipts have increased steadily in recent years through fiscal 2020 with a combined growth of nearly 28.5% since fiscal 2016. Property tax revenues have grown more modestly over this period given the city's conservative decision to forego the allowed 1% increase in tax levies. Instead, the city has accumulated $998,563 of banked levy capacity, which provides significant revenue raising flexibility going forward, The city contracts out for provision of some services including those for public safety and solid waste. Officials believe contracting for these services has helped keep the city's costs down overall. Liquidity Spokane Valley has ample liquidity that compares favorably to the rating level median. At the end of 2020, the City had $48.9 million in cash and investments, equal to 85.9% of operating funds revenue. Debt and pensions: modest debt and manageable pension liabilities The city's overall leverage is modest and will likely remain so given the relatively low pension liability, limited future debt plans and absence of any OPEB liability. Financial leverage is modest, with net direct debt of $11.1 million and an adjusted net pension liability of $29.8 million in 2020. Combined, leverage totals less than 0,5% of full value and approximately 0.7x operating revenue. Yearly debt service costs are modest at 1.8% of operating revenue and should decline as a portion of revenue given a declining debt service schedule beyond 2023 and expected increases in revenue. Legal security The city's limited tax general obligation bonds are secured by the city's full faith, credit and resources and pledge to levy taxes annually within the constitutional and statutory tax limitation provide by law without a vote of the people. Debt structure The city's debt consists of fixed rate obligations that mature serially through 2045. Debt -related derivatives The city is not party to any debt related derivative agreements. Pensions and OPEB The city's pension obligations are modest and smaller than peer medians, with a Moody's adjusted net pension liability as of the close of fiscal 2020 of $29.8 million, equal to 0.3% of assessed value and 0.5x operating funds revenue. The city has contributed an amount that exceeds its "tread water" mark, or the amount that would be necessary to keep pension liabilities from growing under plan assumptions, in three consecutive years through 2020, The city offers no other post -employment benefits. ESG considerations Environmental Environmental considerations are not material to the city's credit at this time. The city has moderate exposure to long-term risk for water stress, which is not unusual for communities in the inland western United States. The city's exposure to water stress is mitigated, to a degree, by county and regional water use planning. Social Social considerations include the city's below average resident incomes and growing population. While the coronavirus pandemic is generally viewed as a risk under Moody's ESG framework, there have been no appreciable impacts to the city's creditworthiness. 3 24i April 2022 Spokane Valley (City of) WA: IFtAge 1,6IOfi2Q upgrade to ha1 MOODY'S INVESTORS SERVICE U.S. PUBLIC FINANCE Governance Spokane Valley's governance is strong, evidenced by its multi -year trend of balanced or surplus operations and careful expense management that has led to consistently favorable budget variances. Management also adheres to its formally adopted fund balance target which has helped the city maintain strong financial reserves. Washington cities have an institutional framework score of "Aa," or strong. Although cities depend on economically sensitive taxes (sales, business and occupation) in addition to property taxes, revenue tend to be highly stable and predictable. Cities have a moderate ability to increase property taxes by 1% annually, subject to state statutory limits. Expenditures primarily consist of publ'uc safety costs, which are highly stable and predictable. Expenditure -reduction ability is moderate due to modest fixed costs. Cities can also make mid- year budgetary reductions not related to public safety. 4 26 April 2022 Spokane Valley (City of) WA: 1P0191 itgla20 upgrade to Aa1 MOODY'S INVESTORS SERVICE U.S. PUBLIC FINANCE Rating methodology and scorecard factors The US Local Government General Obligation Debt methodology includes a scorecard, a tool providing a composite score of a local govemment's credit profile based on the weighted factors we consider most important, universal and measurable, as well as possible notching factors dependent on individual credit strengths and weaknesses. Its purpose is not to determine the final rating, but rather to provide a standard platform from which to analyze and compare local government credits. Exhibit 2 Spokane Valley (City of) WA Rating Factors Measure Score Economy/Tax Base (30%)l11 Tax Base Size: Full Value (in 000s) Full Value Per Capita $10,200,358 Aa $99,056 Aa Median Family Income (% of US Median) 88.5% A Finances (30%) Fund Balance as a % of Revenues 80.7% Aaa 5-Year Dollar Change in Fund Balance as % of Revenues Cash Balance as a % of Revenues 25.1% Aa 85.9% Aaa 5-Year Dollar Change in Cash Balance as % of Revenues 17.0% Aa Notching Adjustments:[2] Other Scorecard Adjustment Related to Finances: Down Management (20%) Institutional Framework Aa Aa Operating History: 5-Year Average of Operating Revenues / Operating Expenditures Debt and Pensions (20%) 1.1x Aaa Net Direct Debt / Full. Value (%) Net Direct Debt / Operating Revenues (x) 03% Aaa 0.2x Aaa 3-Year Average of Moody's Adjusted Net Pension Liability / Full Value (%) 3-Year Average of Moody's Adjusted Net Pension Liability / Operating Revenues (x) 0.2% Aaa 0.4x Aa Scorecard -Indicated Outcome Aa1 Assigned Rating Aa1 [1] Economy measures are based on data from the most recent year available. [2] Notching Factors are specifically defined in the US Local Govemment General obligation Debt methodology. [3] standardized adjustments are outlined in the GO Methodology Scorecard Inputs publication. Sources: US Census Bureau, (OrgName)'s financial statements and Moody's Investors Service 26 April 2nzz spitcitie y wA IFager 1,8i0f.29 ,ade to A., i MOODY'S INVESTORS SERVICE U.S, PUBLIC FINANCE La, 2022 Moody's Corporation, Muody's Investors Service, Inc , Moody's Analytic\, Inc andfor their licensors and siftrliates (collectively, "MUUDY'S") All liens reserved CREDIT RATINGS ISSUED BY MOODY'S CREDIT RATINGS AFFILIATES ARE THEIR CURRENT OPINIONS OF THE RELATIVE FUTURE CREDIT RISK OF ENTITIES, t ItEIDIT COMMITMENTS, OR DEBT OR DEFII LIKI: SECURITIES, AND MATERIALS, PRODUCTS, SERVICES AND INFORMATION PUBLISHED BY MOODY'S (COLLECTIVELY, "'PUBLICATIONS') MAY INCE'inF SUCK CURRENT OPINIONS. MOODY'S DEFINES CREDIT RISK AS THE RISK THAT AN ENTITY MAY NOT MEET ITS CONTRA< I HAI FINANCIAL OBLIGATIONS AS VI IEY COME DUE AND ANY ESTIMATED FINANCIAL LOSS IN THE EVENT OF DEFAULT OR IMPAIRMENT. 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IK) WARRANTY. 1XPRESSORIMPLIED, ASTOTHE ACC URA Y,1111T1I11155,t-t+hlPLiTFNIS,,farkCIIANEAP•1111y'(;kFIT111SSFORANYPARIIGLUARPt1R1'etSEOFANYCREDIT RATING, ASSESSMENT; OTHER OPINION OR INFORMATION IS GIVEN t.:11< MAIZE Sty MOODY'S. IN ANY FORM i-lf1 1I/NN€R WITATSOFVFR Moody's investorsService. Inc., a wholly -owned credit rating ,r};rnev ,ilia adiary of Moody's (oipaltlluorr (" MitTO"), het eby ellscl°ascr. 11)01 m0S( issueal-, of debt set -Turtle:. (pp haling corporate and ri eiicipal bonds, dehenuues, notes and <anlntelnal paper) and pre Erne l si ocl raid by I-1undy'e. Investors 5rrvire, Inc have, pair. to ,5Ssignrnenl of any dear! mt ells, agreed to pay to Moody's Investors Service. Inc. for credit ra5'nes opinions oral ;reelerA mode+red by It fre, ranging! from S1,r)tl0 to apjuux1rnalely S1,0110,000. MCC) and Moody's Investors Service also maintain policies rind procedures to address he ind<•pondeore 01 Moody's Invuslot, , vis' Credit ratng .end reedit ruing 5ro1csses. lido( motion regarding certain affiliation; Ihal may esislhelween directors of 11i: C),u,<I raleesI emit res, and b,etwe,ll emotion. Who hold err Id Idtiolli Slit,: Moody's 's Investors Servin° and have also prrblirly reported to the SEC and nwriersh,p inlet esl in h1COnl mole libel _'i;e, t poSteri .nRnally al www.moodys.cof�T ., in In:"r. sl nr k„Latipns—Corporate Governance -- Director and Slim eh 1der dtlilialion Pol-y," Ad liltonalteni is 1:l Nee -AA only Any ptlbhr,llinn into Ansiraha of 1 his dorLe-areais pnnuan1 to lie A ls(7 sl e, Fieii 701 ,er' :s 1-t7 end. <d 11" r IDY'S affiliate. Moi,dy's Inv, sr ,,- 5elvue I'ty horned Anil 111 )1113 ?,`Pt r"ulrlf"iL a it)9n) audio' 1'inorly; AnnlY11-•: AtIOr•ali, Ply Ltd 5E11J 5'! 10`. .able) this docurrentt ii intended to he provided only ti, l'Midst-tits r hide" wirier' the rriearing,-all /15, I5 l3 i01(1 of the 1 ,at pr,nahons Ai 111kT1 liy rent n;, t,r t rl:r. "I". un trot from within Atotr.1lia. you represent to 1,100DY'S that you ale vl ant are ;;nitr the dip unlent.l .1 represnnlatrye of, a ,.hole,.:ale There and tiro] met It-r yrni nor the entity you repressed Will direLlly n1 indirectly disseminate this douunent or Its contents to "retail clients" within tiie meaning of section /rills of the i'ol poi al Act Air) I MOODY'', rating is an opinion as to !Tie Credibuol Witless of ,a debt obligation of the issue', not on the'Hinny soul dies of the issuer ill any Eel di of ,ecufily that Is avaiiablc to fclail investors. Additional terms for l,apan only, leloady"tt Japan k-It ('1111,,k") u: a::Iiolty ov!nual credit ratter; agency subsid Hsi y of Moody': f roup Japan C,.K., which is wholly -owned by Moody's 0veiseas Holdings Int... a wholly-octned subsidiary of Id( 0 Moody?; SF Japan I: K- ('t isrl") is a wholly -owned credit idling a5Nnor subsidiary of M(KI" 115F1 is not a 1i.Iinlrally Recognised Statistical Bating Organization ("NRSRO' I - Thereforecredit ratings assigned by 1-1511 are 1'Iun-FIRSRO Credit Ratings. Nan-NRSRO Credit Ratings are assignnrd by an amity dial is lint. a blIJSRV and, consequently, the rater' obligation, will not (lushly for certain types of Lreatolent Linde! S. laws- MJKK and MSFJ are credit ratin1 agencies registtafed with the Japan Fin)nciat Services Agency and their registration nunihers are USA Commissioner (Ratings) Inn. Z and 3 iespeetively. h1JKK al mg] (as applicable) hereby disclose that most issuers of debt sec unlio5 (including corporate and rrtunrcipil bonds, debent,rres, Roles and commercial paper) and preferred 510E I, rated by MJKK or l'1511 (as applicable have, prior to asSlgnraaent of any ,_iron rating, agreed to pay to 11JY.. 1: of IASI J (as applicable) for a edit 11111 s opinions and services tendered by it Ines ranging horn JI'Y100,000 to approximately 111Y',Sll,ongniin iIJK and hill J also maintain policies and procedures to address Japanese regulatory requirements REPORT NUMBER 1326852 6 26 April 2022 Spokane Valley (City of) WA: IPpaga itt9ti2Q upgrade to Ant MOODY'S INVESTORS SERVICE U.S. PUBLIC FINANCE Contacts Greg Danietian Analyst greg danieliano-Imarrdys_cam MOODY'S INVESTORS SERVICE +1.650.745.0434 Thomas Jacobs Seilinr Vice President/ h ,3nager homas.facobs@nnodys.ccn1 +1.212.553 0-i31 CLIENT SERVICES Americas Asia Pacific Japan EL4LA 1-212-553-1653 852-3551-3077 81.3-S40B-4100 44-20-7772 5454 26 AI>til ZQZZ Spokane Valley {City of) WA: IRrRi91.22QIo€ ZQ ol",,,le 1u Aa 1 CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: June 14, 2022 Department Director Approval: Check all that apply: ❑ consent ❑ old business ❑ new business ❑ public hearing ❑ information ►/ admin. report ❑ pending legislation ❑ executive session AGENDA ITEM TITLE: Review of Potential and Pending Projects Worksheet and allocation of Capital Reserve Fund #312 reserves. GOVERNING LEGISLATION: n/a PREVIOUS COUNCIL ACTION TAKEN: Council last discussed the Potential and Pending Projects Worksheet at the August 24, 2021 Councils meeting. BACKGROUND: Each year the City prepares an annual budget and in the 2023 Budget development cycle Council will ultimately have an opportunity to discuss the budget on eight separate occasions beginning with the June 14, 2022 Budget Workshop and ending with the scheduled November 8, 2022 budget adoption. As part of this process Council discusses the Potential and Pending Projects worksheet and prioritizes how money in Capital Reserve Fund #312 should be allocated. OPTIONS: Council discretion. RECOMMENDED ACTION OR MOTION: No recommended action at this time. This is Council's first touch on this topic and we're interested in refining Council priorities and how they collectively feel this money should be allocated. Staff will return with follow-up reports as the 2023 Budget development progresses and will seek consensus from Council on how Capital Reserve Fund #312 reserves should be allocated. BUDGET/FINANCIAL IMPACTS: This is one of the multitude of decisions that are part of the budget development process that will conclude with Council's scheduled November 8, 2022 adoption of the 2023 Budget STAFF CONTACT: John Hohman, City Manager, and Chelsie Taylor, Finance Director ATTACHMENTS: • Allocation Worksheet for Capital Reserve Fund #312 • Potential and Pending Projects Worksheet P:\Finance\2023 Budget\Budget Worksheets\RCAs and Intros and PowerPoint Presentations\2022 06 14 Budget Workshop\Tab 22 Potential & Pending Project\allocation of 2022 transfer to Fund 312 CITY OF SPOKANE VALLEY, WA Allocation of 2022 General Fund Transfer to Capital Reserve Fund #312 Remainder Left After 2021 Activity 1,182,535 New 2022 Sources of Funds: General Fund - 2022 transfer of 2020 fund balance >50% 3,593,000 Transfer in - #310 in 2021 for extra interest earnings 3,600 6/14/2022 Total 2022 additional sources 3,596,600 Less 2022 Allocations and Adjustment to Date: - Reduce Fair and Expo Center Expansion (950,000) - Adjustments to Capital Reserve Fund #312 financed projects that were previously underway Total allocated/changes to allocations thus far (18,669) (968,669) Remaining to be Allocated 5,747,804 Potential Allocation Concepts to be Discussed by Council - Balfour Park - City Hall Repairs Total 950,000 4,797,804 5,747,804 Remaining to be Allocated 0 CITY OF SPOKANE VALLEY, WA Pending / Potential Projects Worksheet Completed or In -progress: - Projects completed in prior years (see attached list on pg 2) - Pavement Pres Program Fund #311 (through 2021) Bridging the VelleV -Barker Road / BNSF Grade Separation' -Pines Road Underpass' -Pin 00,086) Barker Road corridor Improvements Euclid r^ ep^"neRiver -Barker/UP Railroad Crossing -South Barker Corridor Projects • Sullivan Park water line installation - Improvements at proposed SCLD Balfour site Balfour Park development • Fairgrounds Building (design) • Spokane Valley River Loop Trail (design) - School Zone Beacons - Police Vehicle Replacements - Sculpture Placement Costs Future Construction: - Phase 2 & 3 - Appleway Landscaping (Park to University) • Park land acquisition - Railroad Quiet Zones study Appleway Trail - Balfour tc University - Bridging the Valley -Sullivan & Trent Interchange - Earmark for future surprises/challenges Total of Capital Projects ' Included In 6-year TIP Estimated Total Project Cost Pr\1. General Governance \Budget\2023 Budget\018.014 Finance\Potential and Pending Projects 6/14/2022 1 Grant Financed Secured Grants Potential 1 Anticipated Grants General Fund Fund 101 Street Fund Fund 103 Paths & Trails Fund 104 Hotel/Motel Tax Facilities Fund 106 Solid Waste Fund Project Financing City Financed Fund 123 Civic Facllilas Replacement Fund 309 Parks Capital Project Fund 310 Civic Buildings Capital Projects Fund 312 Capital Reserve Fund 301/302 REET Fund 402/403 Stormwatar or APA Bond Financed Other Total Unfunded 55,958,580 19,136,517 0 NIA 8,576,753 0 24,671,321 28,776,000 500,000 3 21-F265 1,849,000 18,800.000 539,000 1,842,500 3,875,023 9,982,000 1.750.000 225,000 1,400,000 64,000 3,000,000 1,000,000 85,000 0 27,000,000 N/A 19,89 10.744,57 21,041,000 0 5,041,500 19,549,083 1,200,00 O 0 2-71•2 Ps2 1,271,397 0 5,300,000 9,900,000 126,100 0 O 0 O 0 750,000 0 O 0 O 0 O 0 O 0 O 0 0 0 0 0 O 0 O 23,000,000 O 0 0 21,216 109,300 972.644 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3,500,0000 0 0 0 0 0 0 0 5.659,336 0 0 0 251,7530 320,322 1,157,388 24,098,707 469,106 0 0 9,261,664 O 0 1,421,321 O 2,985,417 O 0 50&000 0 O 0 0 0 O 0 0 0 0 0 O 0 0 0 0 0 O 0 O 0 O 0 O 0 0 O 0 0 O 0 0 O 0 0 0 0 0 839,285 0 0 268,466 577,603 0 412,900 460,715 3,875,023 50,000 1,750,000 225,000 1,400,000 64,000 O 0 O 0 O 0 O 0 O 500,000 D 0 2,209,000 0 0 0 0 0 0 54,203 0 0 0 0 0 0 0 0 0 7,849,573 2,776,577 55,958,580 0 0 1,397,035 39,020,661 N/A 236,544 0 0 0 O 24,671,321 O 28,776,000 O 500900 O 760,357 3446,265 O 0 1,849,00D O 3,600,000 18,800,00D O 0 539,000 0 0 1,842,500 O 0 3,875,023 O 0 4,300,000 O 0 1,750,000 O 0 225,000 0 0 1,400,000 O 0 64,000 0 0 a 0 O 0 O 0 O 0 O 0 0 0 0 0 0 0 0 0 5,882,000 0 3.000.000 1,000,000 85,000 0 23,500,000 3,500,000 0 0 N/A apical Reserve Fund #312 Sources General Fund transfers - 2013 through 2018 General Fund - 2021 transfer of 2019 fund bal > 50% General Fund - 2022 transfer of 2020 fund bal > 50% Developer contribution (Library District) - 2013 Developer contribution (Library District) - 2014 Net proceeds on sale of Carnahan properties - 2018 Transfer in - #309 (Flora land aquisition) Transfer in - #310 (excess fund balance) Transfer in - #313 (excess fund balance) State funding to reimburse Flora Rd Property Net proceeds on sale of Balfour riding arena -2021 Projects Completed In Prior Years Barker Road / BNSF Grade Separation Pines Road Underpass SoOvan & Trent Interchange Sullivan Park water line installation Barker Road corridor Improvements Balfour Park development Improvements at proposed SCLD Balfour site Fairgrounds Building Spokane Valley River Loop Trail School Zone Beacons Police Vehicle Replacements Sculpture Placement Costs 184,533,689 63,430,719 52,449,083 11,964,467 993,860 109,300 3,500,000 5,911,089 2,408,656 320,322 1,996,653 38,580,142 11,993,973 236,544 7,849.573 8,542,969 210,287,350 13,267,000 27,790,607 11,126,343 3,593,000 3,180 4,675 373,397 200,000 38,752 88,589 1,000,000 109,403 44,327,946 24,098,707 1,421,321 3,485,417 500,000 412,900 837,059 3,875,023 460,715 50,000 1,750,000 225,000 1,400,000 64,000 38,580,142 Difference 5,747,804 completed in -progress in -progress committed in -progress in -progress in -progress in -progress in -progress in -progress in -progress in-pro9BsS in-000gress Page 1 of 2 CITY OF SPOKANE VALLEY, WA Pending / Potential Projects Worksheet Estimated Total Project Cost Capital Protects Completed In Prior Years: - Phase 1 - Appleway Landscaping (Dore to Park) - Business Route Signage - Joint Site Design- Balfour Park/Library - Sullivan Road West Bridge replacement - City Hall -Sculpture siting at City Hall - Appleway Trail - University to Pines (Completed) - Appleway Trail - Pines to Evergreen (Completed) - Carnahan & 8th - ROW acquisition - Remove & reconstruct Euclid Ave (Flora to Barker) after County Installation of sewer - Bus stops and pedestrian crossings on Indiana Ave. - SVPD land ecqubilion - Transfer to Street O&M Fund #101 for 2019 operating deficit -Transfer to Street O&M Fund #101 for 2020 operating deficit - Appleway Trail - Sullivan to Corbin (CN 2018) - Appleway Trail - amenities- University to Pines (CM 2019) - Garland Ave Construction - Flora park land acquisition - Appleway Trail - Evergreen to Sullivan (CN 2020) - Sullivan Park land acquisition - Ponderosa land acquisition - Flora & Montgomery Trailhead land acquisition - Closing costs for Summerleld land donation - Sprague Ave land acquisition - Barker Road corridor improvements -Euclid to Trent 2,280,904 0 F P:\1. General Governance \ Budget \2023 Budget \018.014 Finance \Potential and Pending Projects 6/14/2022 I Grant Financed Potential / Secured Anticipated Grants Grants General Fund Fund 101 Street Fund Fund 103 Paths & Trails Fund 104 Hotel/Motel Tax Facilities Fund 106 Solid Waste Fund Project Financing City Financed Fund 123 Civic Facilities Replacement Fund 309 Parks Capital Project Fund 310 Fund 312 Civic Buildings Capital Capital Projects Reserve Fund 301/302 REET Fund 402/403 Stonnwater or APA Bond Financed Other Total Unfunded 261,993 0 0 21,139 0 0 57,801 0 0 15,493,248 13,046,330 0 14,104,025 0 0 46,760 0 0 1,614,679 0 0 1,970,654 1,696,192 0 679,821 0 0 2,927,167 0 0 71,486 0 0 226,680 0 0 907,000 0 0 1,364,706 0 0 2,315,283 1,783,000 0 899,153 539,320 0 19,89 1,475,240 0 0 2,095,711 0 0 2,395,000 2,071,675 0 344,000 0 0 1,583,326 0 0 286,216 0 0 6,339 0 0 2,230,449 0 0 O 0 0 0 0 0 0 261,993 0 0 0 O 0 0 0 0 0 0 21,139 0 0 0 O 0 0 0 0 0 0 57,601 0 0 0 O 0 0 0 0 0 0 1,713,284 365,803 365,803 0 367,83 O 0 0 0 0 0 1,157,3685,097,084 0 0 7,849,573 O 0 0 0 0 0 0 46,760 0 0 0 O 59,300 0 59,300 0 0 0 1,452,026 103,303 103,303 0 5 0 0 0 0 0 0 0 274,462 0 0 0 21,216 0 0 0 0 0 0 658.605 0 0 0 O 0 0 0 0 0 0 1,743,537 0 0 0 1,183,63 O 0 0 0 0 0 0 71,486 0 0 0 O 0 0 0 0 0 226,680 0 0 0 O 0 0 0 0 0 0 907,000 0 0 0 O 0 0 0 0 0 0 1,364,706 0 0 0 O 50,000 0 0 0 180.383 0 301,900 0 0 0 O 0 0 0 0 139,939 0 0 0 0 0 O 0 0 0 0 0 0 800,396 0 0 0 674,84 O 0 0 0 0 0 0 2,005,711 0 0 0 O 0 0 0 0 0 0 323,325 0 0 0 O 0 0 0 0 0 0 844.000 0 0 0 O 0 0 0 0 0 0 1,583,326 0 0 0 O 0 0 0 0 0 0 286,216 0 0 0 O 0 0 0 0 0 0 6,339 0 0 0 0 0 0 0 0 0 0 2,230,449 0 0 0 O 0 0 0 0 0 1,730,082 0 0 0 550,22 261,993 0 21,139 0 57,601 0 15,859,051 (365,803) 14,104,025 0 46,760 0 1,777,282 (162,603) 1.970,654 0 679,821 0 2,927,167 0 71,486 0 226,680 0 907,000 0 1,364,706 0 2,315,283 0 699,153 0 1,475,240 0 2,095,711 0 2,395,000 0 844,000 0 1,583,326 0 286,216 0 6,339 0 2,230,449 0 2,280,904 55,958,580 19,136,517 19,894 21.216 109,300 0 59,300 0 320,322 1,157,368 24,098,707 469,106 469,106 7,849,573 2,776,577 56,486,986 (528,406) page 2 of P:IFinance12023 BudgettBudget Worksheets&RCAs and Intros and PowerPoint Presentationsl2022 06 14 Budget WorkshoplTab 23 Fiscal Policies12023 fiscal policies for 2022 06 14 Budget Workshop.docx Fiscal Policies Fiscal Health is at the Core of Providing a Good Public Service The Fiscal Policies adopted by the City Council are important for the long-range fiscal strength of Spokane Valley. These policies set a framework that the City will follow to responsibly manage resources and if necessary, the circumstances under which we will utilize reserves to sustain operations during economic downturns. Financial Management The City will strive to: 1. Maintain basic service levels with minimal resources to achieve success. 2. Minimize personnel costs and overhead by continuing to contract for services when it makes financial sense to do so. 3. Leverage City funds with grant opportunities. 4. Minimize City debt with a pay as you go philosophy. o The State of Washington sets the maximum level of allowable debt for cities based on assessed value of property. The City of Spokane Valley carries an exceptionally low debt burden and currently utilizes only 1.08% of its total debt capacity, and more importantly, only 5.41% of non -voted bond capacity. 5. Strive to prioritize spending in the annual budget process and minimize the mid -year addition of projects and appropriations. Financial Objectives The City's financial objectives are: 1. Adopt a General Fund Budget with recurring revenues equal to, or greater than recurring expenditures. 2. Maintain a minimum General Fund Ending Fund Balance of at least 50% of the recurring expenditure budget. This is adequate to meet cash flow needs and is the equivalent of six months of general fund operations. 3. If necessary, utilize a portion of the Service Level Stabilization Reserve Fund #121 ($5.5 million) to maintain ending fund balance minimum. 4. Commitment to the strategy that the Service Level Stabilization Reserve Fund #121 will not be reduced below $3.3 million (60% of $5.5 million) 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. Evaluate and minimize property tax increases, and if the allowed 1 % increase is not taken in any given year, the allowable increase will be banked for future use as provided by law. We anticipate a 2023 levy of $13,300,800 plus estimated new construction of $300,000 for a total levy of $13,600,800. 6. Strive to grow our economy so the existing tax base can support basic programs to the extent possible, and evaluate additional revenue options as they become necessary to support City operations. Commitment — By committing to these policies the City will ensure financial sustainability well into the future. Page 1 of 1 P:lFinance12023 BudgetlBudget Worksheets1RCAs and Intros and PowerPoint Presentations12022 06 14 Budget WorkshoplTab 24 Council Goals12022 City Council Goals.docx 2022 City Council Goals (by Council consensus on 8/17/2021) 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. Y 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.