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2023, 06-13 Budget workshop special meeting AGENDA SPOKANE VALLEY CITY COUNCIL SPECIAL MEETING Budget Workshop Tuesday, June 13, 2023 8:30 a.m. CenterPlace Regional Event Center, Room 109 2426 N Discovery Place, Spokane Valley, Washington NOTE: Members of the public may attend Spokane Valley Council meetings in-person at the address provided above, or via Zoom at the link below. Although the meeting will be open to the public, there will be no public comments. • Join the Zoom WEB Meeting CALL TO ORDER WELCOME: Mayor Pam Haley ROLL CALL (30 min) WORKSHOP OVERVIEW: John Hohman / Chelsie Taylor 1. Economic Forecast & Projections — Chelsie Taylor (15 min) 2. Council Goals — Priority Project Ranking Results - John Hohman(10 Min) 3. Staffing Overview - John Whitehead (10 Min) 4. City Council — John Hohman / Council (10 min) 5. City Manager—John Hohman (10 min) 6. City Attorney— Erik Lamb / Tony Beattie (10 min) 7. 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 8. Deputy City Manager— Erik Lamb (10 min) 9. Finance — Chelsie Taylor (10 min) 10. General Government— Chelsie Taylor / Chad Knodel (15 min) 11. Information Technology— Chad Knodel (10 min) 12. Human Resources —John Whitehead (10 min) 13. Community & Public Works —Administration — Bill Helbig (10 min) 14. Community & Public Works — Engineering — Gloria Mantz (10 min) 15. Community & Public Works — Building —Jenny Nickerson (10 min) 16. Community & Public Works — Planning — Chaz Bates (10 min) Lunch Break - approximately 12:00 — 1:00 (Note: Council and Staff will move to room 205 for lunch, and reconvene in room 109 at 1:00 pm) 17. Economic Development— Mike Basinger (10 min) 18. Facilities — Erik Lamb (10 min) 19. Parks & Recreation — John Bottelli (15 min) 20. Street Operations & Maintenance Fund — Bill Helbig / Gloria Mantz— (30 min) 21. Stormwater Fund —Gloria Mantz— (10 min) 22. Supplemental Budget Requests — Chelsie Taylor/ John Hohman (25 min) 23. General Fund — Fund Balance— Chelsie Taylor 24. Potential & Pending Capital Projects —John Hohman / Chelsie Taylor 25. Fiscal Policies — John Hohman Adjourn Pre tab P:\Finance\2024 Budget\Budget Worksheets\2024 calendar CITY OF SPOKANE VALLEY,WA 1/6/2023 2023 2022 2021 2024 BUDGET CALENDAR Budget Budget Budget timeline timeline timeline When 1 What March 31 - Red-line draft Business Plan narratives;and/or changes l additions 1 deletions April 5 April 6 April 7 to goals;workload indicators;performance measures for City Mgr.review. March 31 - Request from departments their detailed revenue and expense estimates for 2024. April 5 April 6 April 7 Apr 24-28 - Department Directors review Preliminary(red lined)Business Plan and Budget Apr 25-29 Apr 26-30 Apr 27-30 requests with City Manager and Finance Director. Discussion to include revenues and expenditures. May 12 - Departments submit Draft Business Plan to Manager's Office. May 13 May 14 May 15 May 12 - Departments submit 2024 revenue estimates and complete expenditure May 13 May 14 May 15 worksheets including 3%,6%and 9%reductions with text regarding consequences. May 16 - City Manager,Finance Director review budget proposals. May 17 May 18 May 19 June 8 - 2024 Budget worksheets to Council. June 9 June 10 July 30 June 13 Council Workshop June 14 June 15 August 4 - 2024 Budget workshop with Council. July 14 - Departments submit to Finance Department updates for 2024 Budget July 15 July 16 July 17 document narratives including 2023 accomplishments and 2024 goals. July 14 - Review capital project status with Public Works. July 15 July 16 July 17 July 18 Council Study Session ,,1-Council goals&priorities for use of lodging tax July 19 July 20 July 14 August 1 Council Study Ses Ian uncll goals&priorities for use of dodging tax August 2 August 10 July 28 August 15 Council Study Session - Admin Report: Council 2024 Budget Goals August 16 August 17 August 18 August 29 Council Study Session - Admin Report: 2024 Budget-Estimated revenues and expenditures August 30 August 24 September 8 September 12 Formal Council Meeting - Public Hearing#1 on 2024 revenues including September 13 September 14 September 22 - City Council Motion Consideration-set 2024 Budget hearing for September 13 September 14 September 22 September 19 Council Study Session September 20 September 21 September 29 J September 20 September 21 September 15 October 3 Council Study Session - City Manager presentation of 2024 Preliminary Budge—Mi."— __ October 4 October 5 October 13 October 10 Formal Council Meeting - Public Hearing#2 on 2024 Budget. October 11 October 12 October 27 October 11 October 12 October 27 - Admin Report-2023 Budget Amendment _ October 11 October 12 October 27 October 24 Formal Council Meeting - Public Hearing on 2023 Budget Amendment ""' October 25 October 26 November 10 October 25 October 26 November 10 - First reading of the 2023 Budget Amendment Ordinance, October 25 October 26 November 24 - First reading of the 2024 Budget Ordinance, October 25 October 26 November 24 - Council motion to award Outside Agency Oranls October 25 October 26 October 20 November 7 Council Study Session - Public Hearino#3 on final 2024 Budget. "" November 8 November 9 November 24 - Second reading of the 2023 Budget Amendment Ordinance. November 8 November 9 N/A - Second reading of the 2024 Budget Ordinance. November 8 November 9 December 8 - Admin Report-I.!AC i ecununendatinns In Council November 8 November 16 November 24 November 21 Council Study Session - Adrnin Report-2024 Fee Resoluljta.. December 6 December 7 December 8 November 30 - Deliver property tax ordinance to County. November 23 November 12 November 20 December 12 Formal CounciLMeotlna - City Council Motion Consideration Award Lodging Tax for 2024 December 13 December 14 December 8 24 ee Resolution adoption if changes are needed December 13 December 21 December 22 December22 - 2024 Budget submitted to County. December'22 December'21 December'20 N/A - Publish 2024 Business Plan-Incorporated into Budget Book February 2022 February 2021 `"" City Clerk will post appropriate notice in newspaper. 1 of 11 2023 01 06 P:IFinance\Budgets12024 Budget\Budget Worksheets\RCAs and PowerPoint Presentations12023 06 13 Budget Workshop\Front Overview\budget summary 2023 06 13 CITY OF SPOKANE VALLEY,WA 6/13/2023 General Fund#001 2024 Budget 2023 2024 Amended Proposed $ % Budget Budget Inc(Dec) Inc(Dec) RECURRING ACTIVITY Revenues Property Tax 13,569,200 13,874,900 305,700 2.25% Sales Tax 30,555,000 33,709,600 3,154,600 10.32% Sales Tax-Public Safety 1,357,000 1,600,800 243,800 17.97% Sales Tax-Criminal Justice 2,398,000 2,818,500 420,500 17.54% Gambling Tax and Leasehold Excise Tax 383,000 485,000 102,000 26.63% Franchise Fees/Business Registration 1,215,000 1,370,000 155,000 12.76% State Shared Revenues 2,341,000 2,375,100 34,100 1.46% Fines and Forfeitures/Public Safety 518,600 500,600 (18,000) -3.47% Community and Public Works 3,145,900 3,481,900 336,000 10.68% Recreation Program Revenues 625,500 607,200 (18,300) -2.93% Grant Proceeds 120,000 120,000 0 0.00% Miscellaneous Department Revenue 2,500 87,000 84,500 3380.00% Miscellaneous&Investment Interest 158,200 1,211,200 1,053,000 665.61% Transfers in-#105(h/m tax-CP advertising) 30,000 30,000 0 0.00% Total Recurring Revenues 56,418,900 62,271,800 5,852,900 10.37% Expenditures City Council 707,558 711,607 4,049 0.57% City Manager 1,159,404 1,231,340 71,936 6.20% City Attorney 921,906 932,980 11,074 1.20% Public Safety 32,772,361 35,251,248 2,478,887 7.56% Deputy City Manager 604,752 595,023 (9,729) -1.61% Finance 1,346,055 1,401,988 55,933 4.16% Human Resources 385,584 380,533 (5,051) -1.31% Information Technology 436,172 446,178 10,006 2.29% Facilities 475,884 1,313,685 837,801 176.05% Community&Public Works-Administration 375,200 400,427 25,227 6.72% Community&Public Works-Engineering 2,092,926 2,256,597 163,671 7.82% - 511,506 Community&Public Works-Building 2,117,009 2,246,256 129,247 6.11% 9.35% Community&Public Works-Planning 887,729 1,081,090 193,361 21.78%_ Economic Development 1,426,641 1,355,160 (71,481) -5.01% Parks&Rec-Administration 383,496 501,271 117,775 30.71% Parks&Rec-Maintenance 972,455 1,398,583 426,128 43.82% Parks&Rec-Recreation 351,843 346,310 (5,533) -1.57% ` 116,561 Parks&Rec-Aquatics 565,700 569,200 3,500 0.62% 3.42% Parks&Ree-Senior Center 38,916 33,994 (4,922) -12.65% Parks&Rec-CenterPlace 1,096,367 675,980 (420,387) -38.34% General Government 1,945,418 1,667,818 (277,600) -14.27% Transfers out-#204(2016 LTGO debt service) 401,150 398,950 (2,200) -0.55% Transfers out-#309(park capital projects) 160,000 160,000 0 0.00% _(183,200) Transfers out-#311 (pavement preservation) 1,011,800 1,021,900 10,100 1.00% -4.45% Transfers out-#501 (IT equip reserve) 0 86,500 86,500 0.00% Transfers out-#502(insurance premium) 600,000 600,000 0 0.00% Total Recurring Expenditures 53,236,326 57,064,618 3,828,292 7.19% Recurring Revenues Over(Under) Recurring Expenditures 3,182,574 5,207,182 001 2 of 11 P:1FinancelBudgets12024 Budget\Budget Worksheets IRCAs and PowerPoint Presentations\2023 06 13 Budget WorkshoplFront Overview\budget summary 2023 0613 CITY OF SPOKANE VALLEY,WA 6/13/2023 General Fund#001 2024 Budget PREEFEN MINEVIggimigITOTHergssig INVIIMAID e0 eB } w -0®w w P'A B atinglaMingin Revenues Grant Proceeds(CLFR) 4,520,000 0 (4,520,000) -100.00% Grant Proceeds(Comp Plan amendment) 0 325,000 325,000 0.00% Precinct Grant Proceeds 39,000 0 (39,000) -100.00% Spokane County(Plante's Ferry Study) 50,000 0 (50,000) -100.00% Transfers in-#312(police vehicle replacements) 1,200,000 0 (1,200,000) -100.00% Total Nonrecurring Revenues 5,809,000 325,000 (5,484,000) -94.41% Expenditures General Government-IT capital replacements 151,000 152,500 1,500 0.99% City Attorney(office furniture for new Paralegal) 8,500 0 (8,500) -100.00% Public Safety(police vehicle replacements) 1,350,085 0 (1,350,085) -100.00% Public Safety(Access/fencing White Elephant) 31,000 0 (31,000) -100.00% Public Safety(Install Precinct gutters) 4,000 0 (4,000) -100.00% Public Safety(Install security cameras at Precinct) 20,000 0 (20,000) -100.00% Public Safety(Law Enf. Staffing Assessment) 85,000 0 (85,000) -100.00% Public Safety(furniture for roll call room) 30,000 0 (30,000) -100.00% Public Safety(shop lift replacement) 25,000 0 (25,000) -100.00% Engineering(furniture for additional staff) 16,600 0 (16,600) -100.00% Econ Dev(20th Anniversary event planner) 34,769 0 (34,769) -100.00% Econ Dev(Various studies-Tourism,etc) 209,975 0 (209,975) -100.00% Parks&Rec(replace CenterPlace flooring) 26,000 0 {26,000) -100.00% Parks&Rec(CenterPlace lobby improvements) 150,000 0 (150,000) -100.00% Parks&Rec(Portico painting&carpet replacemt) 38,700 0 (38,700) -100.00% Parks&Rec(Centerpiece equip assessment) 6,000 0 (6,000) -100.00% Parks&Rec(CP emergency light backup batteries) 10,000 0 (10,000) -100.00% Parks&Ree(Centerpiece sidewalk repairs) 20,000 0 {20,000) -100.00% Financial Software Capital Costs 500,000 0 (500,000) -100.00% City Hall Repairs 0 0 0 0.00% CLFR Project Expenditures 6,520,000 0 {6,520,000) -100.00% Transfers out-#101 (Street Fund operations) 3,530,048 4,654,514 1,124,466 31.85% Transfers out-#122(replenish reserve) 500,000 0 (500,000) -100.00% Transfers out-#309(Balfour Park Imp Phi) 427,327 0 (427,327) -100.00% Transfers out-#309(Pump replace Mirabeau Fall. 33,000 0 (33,000) -100.00% Transfers out-#312('21 fund bat>50%) 5,358,054 0 (5,358,054) -100.00% Total Nonrecurring Expenditures 19,085,058 4,807,014 (14,278,044) -74.81% Nonrecurring Revenues Over(Under) Nonrecurring Expenditures (13246Si58} (448 ,0fi.'' Excess(Deficit)of Total Revenues Over(Under)Total Expenditures Beginning unrestricted fund balance 46,101,049 . 36,007,565 Ending unrestricted fund balance 36,007,565/ 36,732,733 Ending fund balance as a percent of recurring expenditures= 64.37% Recurring Expenditures Public Safety 32,772,361 35,251,248 2,478,887 7.56% 61.77% All other departments 20,463,965 21,813,370 1,349,405 6.59% 38.23% 53,236,326 57,064,618 3,828,292 7.19% 100.00% 001 3 of 11 P:1FinancelBudgets12024 Budget\Budget Worksheets\RCAs and PowerPoint Presentations12023 06 13 Budget Workshop\Front Overview\budget summary 2023 06 13 CITY OF SPOKANE VALLEY,WA 6/1312023 Street Fund#101 2024 Budget 2023 2024 Amended Proposed $ % Budget Budget Inc(Dec) Inc(Dec) RECURRING ACTIVITY Revenues Utility Tax 857,000 792,000 (65,000) -7.58% Motor Vehicle Fuel(Gas)Tax 2,062,600 2,050,900 (11,700) -0.57% Multimodal Transportation Revenue 139,200 137,100 (2,100) -1.51% Right-of-Way Maintenance Fee 95,000 100,000 5,000 5.26% Solid Waste Road Wear Fee (local streets) 1,700,000 1,700,000 0 0.00% Investment Interest 500 10,000 9,500 1900.00% Miscellaneous 10,000 10,000 0 0.00% Total Recurring Revenues 4,864,300 4,800,000 (64,300) -1.32% Expenditures Wages/Benefits!Payroll Taxes 1,501,392 1,523,490 22,098 1.47% Limited Term Wages/Benefits/Payroll Taxes 116,602 118,360 1,758 1.51% Supplies 197,200 245,400 48,200 24.44% Services&Charges 2,814,199 2,840,050 25,851 0.92% Snow Operations 1,081,915 1,699,464 617,549 57.08% Local Street Program 3,918,100 1,579,560 (2,338,540) -59.69% Intergovernmental Payments 1,000,000 1,025,000 25,000 2.50% Vehicle rentals-#501 (non-plow vehicle rental) 27,750 27,750 0 0.00% Vehicle rentals-#501 (plow replace.) 275,000 275,000 0 0.00% Total Recurring Expenditures 10,932,158 9,334,074 (1,598,084) -14.62% Recurring Revenues Over(Under) Recurring Expenditures (6,067,858) (4,534,074) NONRECURRING ACTIVITY Revenues Transfers in-#001 3,530,048 4,654,514 1,124,466 31.85% Transfers in-#106(local streets) 1,862,929 0 (1,862,929) -100.00% Transfers in-#311 (local streets) 2,677,099 0 (2,677,099) -100.00% Transfers in-#312 (surface treatment pilot) 250,000 0 (250,000) -100.00% Total Nonrecurring Revenues 8,320,076 4,654,514 (3,665,562) -44.06% Expenditures Streetlight Replacement Program 40,000 0 (40,000) -100.00% Capital Equipment Replacement Programs 0 225,000 225,000 0.00% Generator for Maintenance Shop (1/2 cost to#402 8,500 0 (8,500) -100.00% Desks for Maintenance Shop (1/2 cost to#402) 1,530 0 (1,530) -100.00% Bridge Replacement Program 10,000 25,000 15,000 150.00% Signal Maintenance Equipment 40,000 0 (40,000) -100.00% Transfers out-#501 (truck for Signal Technician) 58,000 0 (58,000) -100.00% Total Nonrecurring Expenditures 158,030 250,000 91,970 58.20% Nonrecurring Revenues Over(Under) Nonrecurring Expenditures 8,162,046 4,404,514 Excess(Deficit)of Total Revenues Over(Under)Total Expenditures 2,094,18E ' (129,560) Beginning fund balance 1,319,206 3,413,394 Less restricted fund balance (2,439,937) �(2,467,786) Unrestricted ending fund balance 973,457 ' 816,048 Ending fund balance as a percent of recurring expenditures= 8.74% 101 4 of 11 P:\Finance\Budgets\2024 Budget\Budget Worksheets\RCAs and PowerPoint Presentations\2023 06 13 Budget Workshop\Front Overview\General Fund Subsidy of 101 Analysis 2024 CITY OF SPOKANE VALLEY, WA 6/13/2023 Analysis of General Fund Pavement Mgmt Support Street Fund#101 Subsidy History(in thousands): #001& #101 #312 Reserves Subsidy Budgeted 2024 0 4,655 Budgeted 2023 0 3,530 Actual 2022 0 3,085 Actual 2021 0 2,553 Actual 2020 0 1,365 Actual 2019 229 908 Actual 2018 282 0 Actual 2017 251 0 762 16,096 #001 Subsidy to#311 13,114 (2011 through 2024) 29,210 Opportunity Cost General Fund Subsidy Actual 2019 Actual 2020 Actual 2021 Actual 2022 Budgeted 2023 Budgeted 2024 0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5 of 11 P:1Finance\Budgets12024 Budget\Budget Worksheets\RCAs and PowerPoint Presentations12023 06 13 Budget Workshop\Front Overview\budget summary 2023 06 13 CITY OF SPOKANE VALLEY, WA 6/13/2023 Stormwater Fund#402 2024 Budget 2023 20.24 Amended Proposed $ °!a Budget Budget Inc(Dec) _ Inc(Dec) RECURRING ACTIVITY Revenues Stormwater Management Fees 5,600,000 5,600,000 0 0.00% Investment Interest 2,000 40,000 38,000 1900.00% Total Recurring Revenues 5,602,000 5,640,000 38,000 0.68% Expenditures Wages/Benefits/Payroll Taxes 957,368 1,316,976 359,608 37.56% Supplies 99,300 44,700 (54,600) -54.98% Services&Charges 1,764,822 2,422,317 657,495 37.26% Intergovernmental Payments 48,000 48,000 0 0.00% Vehicle Rentals#501 6,750 6,750 0 0.00% Total Recurring Expenditures 2,876,240 3,838,743 962,503 33.46% Recurring Revenues Over(Under) Recurring Expenditures 2,725,760 1,801,257 NONRECURRING ACTIVITY Revenues Grant Proceeds 0 0 0 0.00% Total Nonrecurring Revenues 0 0 0 0.00% Expenditures Capital-various projects 350,000 1,500,000 1,150,000 328.57% Watershed studies 100,000 150,000 50,000 50.00% Stormwater comprehensive plan update 50,000 0 (50,000) -100.00% Generator for Maintenance Shop(112 cost to#10; 8,500 0 (8,500) -100.00% Desks for Maintenance Shop(1/2 cost to#101) 1,530 0 (1,530) -100.00% Land Acquisition for Easement 260,000 0 (260,000) -100.00% Total Nonrecurring Expenditures 770,030 1,650,000 879,970 114.28% Nonrecurring Revenues Over(Under) Nonrecurring Expenditures (770,030) (1,650,000) Excess(Deficit)of Total Revenues Over(Under)Total Expenditures 1,955,730 151,257 Beginning working capital 2,278,363 4,234,093 Ending working capital 4,234,093 4,365,350 Ending working capital as a percent of recurring expenditures= 114.24% 402 6 of 11 P:1FinancelBudgets12024 Budget\Budget Worksheets\RCAs and PowerPoint Presentations12023 06 13 Budget Workshop\Front Overview1001 compare 2023 and 2024 CITY OF SPOKANE VALLEY, WA 2024 Budget General Fund Department Changes from 2023 to 2024 re7oTqw--D o taiaigan jantin City Council Wages, Payroll Taxes& Benefits 359,978 368,807 8,829 2.45% Supplies 5,500 3,000 (2,500) (45.45%) Services& Charges 342,080 339,800 (2,280) (0.67%) Total 707,558 711,607 4,049 0.57% City Manager Wages, Payroll Taxes & Benefits 1,080,405 1,096,140 15,735 1.46% Supplies 5,500 6,700 1,200 21.82% Services& Charges 73,500 128,500 55,000 74.83% Total 1,159,405 1,231,340 71,935 6.20% City Attorney Wages, Payroll Taxes& Benefits 819,825 778,753 (41,072) (5.01%) Supplies 5,322 6,253 931 17.49% Services &Charges 96,759 147,974 51,215 52.93% Total 921,906 932,980 11,074 1.20% Public Safety Wages/Payroll Taxes/Benefits 38,689 0 (38,689) (100.00%) Supplies 51,500 25,200 (26,300) (51.07%) Other Services and Charges 324,200 203,700 (120,500) (37.17%) Intergovernmental Services 32,357,972 35,022,348 2,664,376 8.23% Total 32,772,361 35,251,248 2,478,887 7.56% Deputy City Manager Wages, Payroll Taxes& Benefits 551,452 584,733 33,281 6.04% Supplies 600 500 (100) (16.67%) Services& Charges 52,700 9,790 (42,910) (81.42%) Total 604,752 595,023 (9,729) (1.61%) Finance Wages, Payroll Taxes& Benefits 1,325,055 1,379,288 54,233 4.09% Supplies 2,900 3,500 600 20.69% Services& Charges 18,100 19,200 1,100 6.08% Total 1,346,055 1,401,988 55,933 4.16% Human Resources Wages, Payroll Taxes& Benefits 330,474 345,623 15,149 4.58% Supplies 3,000 2,200 (800) (26.67%) Services& Charges 52,110 32,710 (19,400) (37.23%) Total 385,584 380,533 (5,051) (1.31%) Information Technology Wages, Payroll Taxes& Benefits 423,272 433,078 9,806 2.32% Supplies 500 500 0 0.00% Services& Charges 12,400 12,600 200 1.61% Total 436,172 446,178 10,006 2.29% Fialdfainettnaffa 7 of 11 P:1FinancelBudgets12024 Budget\Budget Worksheets\RCAs and PowerPoint Presentations12023 06 13 Budget Workshop\Front Overview1001 compare 2023 and 2024 CITY OF SPOKANE VALLEY,WA 2024 Budget General Fund Department Changes from 2023 to 2024 Facilities Wages, Payroll Taxes& Benefits 273,284 527,155 253,871 92.90% Supplies 42,800 128,900 86,100 201.17% Services& Charges 159,800 657,630 497,830 311.53% Total 475,884 1,313,685 837,801 176.05% Community& Public Works-Administration Wages, Payroll Taxes& Benefits 316,600 342,967 26,367 8.33% Supplies 1,200 1,000 (200) (16.67%) Services&Charges 57,400 56,460 (940) (1.64%) Total 375,200 400,427 25,227 6.72% Community& Public Works- Engineering Wages, Payroll Taxes & Benefits 1,767,297 1,880,222 112,925 6.39% Supplies 36,500 36,100 (400) (1.10%) Services & Charges 289,129 340,275 51,146 17.69% Total 2,092,926 2,256,597 163,671 7.82% Community& Public Works- Building Wages, Payroll Taxes & Benefits 1,699,849 1,816,601 116,752 6.87% Supplies 42,500 41,450 (1,050) (2.47%) Services & Charges 374,660 388,205 13,545 3.62% Total 2,117,009 2,246,256 129,247 6.11% Community & Public Works- Planning Wages, Payroll Taxes& Benefits 708,184 711,815 3,631 0.51% Supplies 5,530 5,530 0 0.00% Services& Charges 174,015 363,745 189,730 109.03% Total 887,729 1,081,090 193,361 21.78% Economic Development Wages, Payroll Taxes& Benefits 809,751 867,970 58,219 7.19% Supplies 7,900 7,900 0 0.00% Services& Charges 608,990 479,290 (129,700) (21.30%) Total 1,426,641 1,355,160 (71,481) (5.01%) Parks& Rec-Admin Wages, Payroll Taxes& Benefits 305,171 317,621 12,450 4.08% Supplies 2,900 3,900 1,000 34.48% Services& Charges 75,425 179,750 104,325 138.32% Total 383,496 501,271 117,775 30.71% Parks& Rec-Maintenance Wages, Payroll Taxes & Benefits 0 0 0 0.00% Supplies 2,000 2,000 0 0.00% Services& Charges 970,455 1,396,583 426,128 43.91% Total 972,455 1,398,583 426,128 43.82% eitaitE0003.640VAN. 8 of 11 P:1FinancelBudgets12024 Budget\Budget Worksheets\RCAs and PowerPoint Presentations12023 06 13 Budget Workshop\Front Overview1001 compare 2023 and 2024 CITY OF SPOKANE VALLEY,WA 2024 Budget General Fund Department Changes from 2023 to 2024 kfrWgRal ewe ® ®� W� 67: 0 6 ffi® o RTVATiffrrbTifrrtlfTFNTWW Parks & Rec- Recreation Wages, Payroll Taxes& Benefits 256,318 246,285 (10,033) (3.91%) Supplies 15,900 16,600 700 4.40% Services&Charges 79,625 83,425 3,800 4.77% Total 351,843 346,310 (5,533) (1.57%) Parks& Rec-Aquatics Wages, Payroll Taxes& Benefits 0 0 0 0.00% Supplies 2,000 2,000 0 0.00% Services& Charges 563,700 567,200 3,500 0.62% Total 565,700 569,200 3,500 0.62% Parks& Rec- Senior Center Wages, Payroll Taxes& Benefits 32,141 27,219 (4,922) (15.31%) Supplies 1,600 1,600 0 0.00% Services & Charges 5,175 5,175 0 0.00% Total 38,916 33,994 (4,922) (12.65%) Parks& Rec-CenterPlace Wages, Payroll Taxes & Benefits 662,512 490,513 (171,999) (25.96%) Supplies 96,924 38,863 (58,061) (59.90%) Services& Charges 336,931 146,604 (190,327) (56.49%) Total 1,096,367 675,980 (420,387) (38.34%) General Government Wages, Payroll Taxes& Benefits 0 0 0 0.00% Supplies 219,850 71,700 (148,150) (67.39%) Services &Charges 1,310,450 1,291,000 (19,450) (1.48%) Intergovernmental Services 400,118 290,118 (110,000) (27.49%) Capital outlays 15,000 15,000 0 0.00% Total 1,945,418 1,667,818 (277,600) (14.27%) Transfers out-#204 debt service 401,150 398,950 (2,200) (0.55%) Transfers out-#309 park capital proi 160,000 160,000 0 0.00% Transfers out-#311 Pavement Preservation 1,011,800 1,021,900 10,100 1.00% Transfers out-#501 0 86,500 86,500 0.00% Transfers out-#502 600,000 600,000 0 0.00% Total recurring expenditures 53,236,327 57,064,618 3,828,291 7.19% kititataigataiii001 9 of 11 P:1F'inancelBudgets12024 Budget1Budget Worksheets\RCAs and PowerPoint Presentations12023 06 13 Budget Workshop\Front Overview1001 compare 2023 and 2024 CITY OF SPOKANE VALLEY,WA 2024 Budget General Fund Department Changes from 2023 to 2024 riiieu 44 �� tiuiu Wages, Payroll Taxes & Benefits 11,760,257 12,214,790 454,533 3.86% Supplies 552,426 405,396 (147,030) (26.62%) Services& Charges 5,977,604 6,849,616 872,012 14.59% Transfers out-#204 401,150 398,950 (2,200) (0.55%) Transfers out-#309 160,000 160,000 0 0.00% Transfers out-#311 - Pavement Preser 1,011,800 1,021,900 10,100 1.00% Transfers out-#501 0 86,500 86,500 0.00% Transfers out-#502 600,000 600,000 0 0.00% Intergovernmental Svc(public safety) 32,357,972 35,022,348 2,664,376 8.23% Intergovernmental Svc 400,118 290,118 (110,000) (27.49%) Capital outlay 15,000 15,000 0 0.00% 53,236,327 57,064,618 3,828,291 7.19% 10 of 11 CITY OF SPOKANE VALLEY,WA Full Time Equivalent Employees D'ifferertcefrom; Adopted Amended• Ptapcsed i 2423ta24Z4 ;21114 IG 2015 1 .2016__1_2017, 7 2018 1 2019 I 2020'-I 2021 1 2022) 2o23. i2024 *14 #001-General Fund (i) (2) (3) (4) City Manager/City Clerk 5 5 5 5 7 6.5 7.5 7.5 5.5 6.5 6.5 0.000 City Attorney 3 3 3 3 3.5 3.5 4 4 4 5 5 0.000 Public Safety 0 0 0 0 0 0.12 0.12 0.12 0.36 0.36 0 (0.360) (5) Deputy City Manager 6 6 6 6 3 1 1 1 3 3 3 0.000 Finance 11.75 11.75 11.75 11.75 11.75 11.75 11.75 11.75 9.75 9.75 9.75 0.000 Human Resources 2 2 2 2 2 2 2 2 2 2 2 0.000 Information Technology 0 0 0 0 0 0 0 0 3 3 3 0.000 Public Works 7.375 7.375 7.375 6.375 0 0 0 0 0 0 0 0.000 Facilities 0 0 0 1 1 0.88 0.88 1.88 2.8 2.8 5 2.200 (5) CPW-Administration 0 0 0 0 0 0 0 0 2 2 2 0.000 CPW-Engineering 0 0 0 0 12.5 13.275 13.025 14.025 13.825 11.85 12.1 0.250 (5) CPW-Building 0 0 0 0 18 20 21 20 15 15 15 0.000 CPW-Planning 0 0 0 0 0 0 0 0 5 5 5 0.000 Economic Development 0 0 0 0 6.375 6 6 5.77 6.77 5.77 5.77 0.000 CED-Administration 2 2 2 1 0 0 0 0 0 0 0 0.000 CED-Economic Development 0 2.5 2.65 4 0 0 0 0 0 0 0 0.000 CED-Development Services 0 11 11 10 0 0 0 0 0 0 0 0.000 CED-Engineering 7 0 0 0 0 0 0 0 0 0 0 0.000 CED-Planning 8 0 0 0 0 0 0 0 0 0 0 0.000 CED-Building 12.5 14 14 15 0 0 0 0 0 0 0 0.000 Parks&Rec-Admin 2 2 2 2 2 2 2 2 2 2 2 0.000 Parks&Rec-Recreation 1 1 1 1 1 1 1.6 1.6 1.6 1.6 1.6 0.000 Parks&Rec-Senior Center 1 1 1 1 1 1 0.4 0.4 0.4 0.4 0.4 0.000 Parks&Rec-CenterPlace 5 5 5 5 5 5 5 5 4.84 4.84 3 (1.840) (5) Total General Fund 73,625 73.625 73.775 74.125 74.125 74.025 76.275 77.045 81.845 80.870 81.120 0.250 #101-Street Fund 5.375 5.725 5.725 5.725 5.725 7.725 7.475 7.475 7.475 9,5 9.25 (0.250) (6) #303-Street Capital Project Fund 3.5 3.5 3.5 3.5 5 8.1 7.6 7.6 9.8 11.5 11.5 0.000 #402-Stormwater Fund 4.75 4.4 4.4 4.4 4.4 3.9 3.9 4.13 4.13 6.53 8.53 2.000 (6) #402/403-Stormwater Capital Projects 0 0 0 0 0 0 0 0 0 2.85 2.85 0.000 Total FTEs 87.25 87.25 87.4 87.75 89.25 93.75 95.25 96.25 103.25 111.25 113.25 2.000 (i) FTEs for 2017 reflect the reorganization that was effective in April 2017. (2) FTEs for 2018 reflect the budget amendment approved on May 29,2018. (3) FTEs for 2022 reflect the reorganization that was effective in early 2022. (4) FTEs for 2023 reflect the budget amendment approved on May 30,2023. This amendment added 5 of 7 total new FTEs that were approved by Council when authorizing an increase in the Stormwater Program to a proactive level of service. There was also the addition of a Senior Project Manger when s CIP was reorganized during 2023. o (5) Reorganization of Facilities staff to one department. s (6) Addition of the remaining 2 of 7 FTES that were approved by Council when authorizing an increase in the Stormwater Program to a proactive level of service. P:\Finance\Budgets\2024 Budget\Budget Worksheets\RCAs and PowerPoint Presentations\2023 0613 Budget Workshop\Front Overview\FTE Summary Tab 1 C:1Llserslctaylor\AppData\LocallMicrosoft\WindowslINetCachelContent.Outlook10KLO7Q9P12023 06 13 RCA Economic Forecast and Projections.docx CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: June 13, 2023 Department Director Approval: El 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 2024 Budget development process. PREVIOUS COUNCIL ACTION TAKEN: N/A 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 2022, sales tax collections grew by 2.69% as compared to 2021 which is quite a bit lower than the City has experienced in recent years. The highest percentage change seen in collections historically was in 2022 by a wide margin when sales tax collections grew by 24.81%. The previous highest percentage increase was in 2016 when there was a 9.21% increase in collections. For the months of January through April 2023, sales tax collections have increased by about 3% as compared to the same period in 2022 with a decrease being seen in the last month (see pages 4 through 5). In the March 2023 Washington State Economic and Revenue Forecast and in the May 12, 2023 Economic & Revenue Update from the State Economic and Revenue Forecast Council (ERFC), they note that retail sales taxes are level with the prior year. Also, inflation in Washington continues to track higher than the national average while growth in personal income is tracking lower than the national average (see pages 16-17, and 27). The flattening of growth in sales tax collections could indicate that consumers are beginning to reassess spending habits in light of continued inflation. The EFRC expects inflation to moderate by 2024 and sales tax receipt growth to slow, but not decline (see pages 28 and 30). In response to the fact patterns being seen and reports from the ERFC, the sales tax estimates included in the 2024 Budget were at estimated 2023 collections without any estimated growth. 1 of 32 C:lUserslctaylorlAppDatalLocal\MicrosoftlwindowsllNetCachelContent.OutlooklOKLO7Q9P12023 06 13 RCA Economic Forecast and Projections.docx Telephone Utility Taxes In 2022, telephone utility tax collections decreased by 2.93% as compared to 2021, which is the lowest decrease seen in these collections since 2011. For the months of January through March of 2023, telephone tax collections have decreased by 1.10% as compared to the same period in 2022. Even though we are still seeing a decrease, the decrease in 2022 and so far in 2023 does not seem to be as drastic as has been seen in prior years which may indicate that this revenue stream may be stabilizing. (see pages 6 through 7) From 2009 through 2022, there has been an average annual decrease of 7.64% in telephone taxes. For the 2024 Budget, the revenue estimate was calculated by taking the 2023 budget of $857,000 and reducing it by the average annual decrease of 7.64%. However, this amount will need to be reevaluated later in the year to determine if that is too much of a decrease. Motor Vehicle Fuel Taxes Motor vehicle fuel taxes were impacted by the COVID-19 pandemic, and we saw a decrease in collections of these taxes of 13.89% in 2020. By 2022, these taxes had recovered to levels we would expect pre-pandemic. In the months of January through April of 2023, fuel taxes have decreased by 1.94% as compared to the same period in 2022 (see page 8 through 9). This seems to indicate that increases in the price of fuel as well as continued inflation in other areas have caused consumers to start adjusting 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. This being the case, higher numbers of electric vehicles will also cause decreases in revenue collections. Revenue estimates currently included in the 2024 Budget are based on per capita rates published by the Municipal Research and Services Center (MRSC) from 2022, These rates were released last summer, and we anticipate updated rates to be released by MRSC later this summer. Lodging Taxes Lodging taxes were heavily impacted by the COVID-19 pandemic, and we saw a decrease in collections of these taxes of 40.41% in 2020. However, these revenues bounced back to pre- pandemic levels in 2021, and reached a historical high in 2022 with an annual increase of 21.12%. In the months of January through April 2023, lodging taxes decreased by 0.63% as compared to the same period in 2022 (see pages 10 through 11). We do not currently have 2024 Budget estimates for lodging taxes, but we would expect the estimate to be around the 2022 actual collections of about$900,000 if the current trend continues. However, if inflationary pressures cause consumers to reduce travel, we may see lower revenues later in the year. Lodging tax estimates will be available later this summer. Real Estate Excise Taxes The City had record collections of real estate excise taxes (REET) in 2021, which increased by nearly 70% from 2020. This increase was primarily due to several months of unusually large collections later in the year and that are related to development that was ongoing in the Northeast Industrial Area. There was a decrease in 2022, with collections coming in at 10.26% lower than 2021. For the months of January through April 2023, REET decreased by 41.55% as compared to the same period in 2022 (see pages 12 through 13). In the March 2023 Washington State 2 of 32 C:1UserslctaylorlAppDatalLocallMicrosoftWVindowsllNetCache\Content.Outlookl0KLO7Q9P12023 06 13 RCA Economic Forecast and Projections.docx Economic and Revenue Forecast report, the ERFC expects that REET receipts will decrease in 2023 and 2024 and will level out to more historic levels starting in 2025 (see page 31). These decreases are primarily due to higher mortgage rates as well as unaffordable home prices in many areas. We do not currently have 2023 Budget estimates for REET, but we would expect collections to be similar to pre-pandemic levels of around $3 million rather than the high collections seen in 2021. REET estimates will be available later this summer. Permitting Revenues The City has seen record highs for permitting and development activity in the last several years with 2021 being the highest revenues seen to date for the City. Revenues came in lower in 2022, but still higher than previous years. Going into 2023, 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 2023 as compared to 2022. 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 2024 Budget, estimates of permitting revenues were developed by looking at average revenue collections over the past six years. OPTIONS: Discussion only RECOMMENDED ACTION OR MOTION: Discussion only BUDGETIFINANCIAL. 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, 2023 Economic and Revenue Update from the Economic and Revenue Forecast Council. • Excerpts from the March 2023 Washington State Economic and Revenue Forecast from the Economic and Revenue Forecast Council. 3 of 32 P:1FinancelBudgets12024 Budget\Budget Worksheets\RCAs and PowerPoint Presentatians12023 06 13 Budget Workshop\Tab 1 Economic ForecastlFinance Spreadsheetslsales tax collections 2023 CITY OF SPOKANE VALLEY,WA l 6/7/2023 Sales Tax Collections- April For the years 2014 through 2023lik-I _ V 2022 to 2023 Difference 2014 I 2015 2016 2017 2018 2019 2020 2021 2022 2023 $ January 1,677,887 1,732.299 1,863,225 1,992,273 2,078,412 2,240,908 2,253,852 2,615,326 2,834,686 2,938,699 104,013 3.67% February 1,170,640 1,197,323 1,316,682 1,369,740 1,536,252 1,648,657 1,776,898 2,185,876 2,161,498 2,360,356 198,858 9,20% March 1,201,991 1,235,252 1,378,300 1,389,644 1,564,282 1,549,275 1,687,355 2,317,671 2,256,314 2,299,085 42,771 1.90% April 1,448,539 1,462,096 1,640,913 1,737,933 1,926,551 1,955,470 1,627,596 3,629,090 2,790,667 2,741,095 (49,572) (1.78%) Collected to date 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 10,339,235 296,070 2.95% May 1,400,956 1,373,710 1,566,178 1,564,119 1,762,119 1,946,112 1,651,937 2,768,743 2,695,717 0 June 1,462,558 1,693,461 1,641,642 1,751,936 1,871,077 2,067,987 2,291,842 2,795,920 2,658,988 0 July 1,545,052 1,718,428 1,776,653 1,935,028 2,053,961 2,232,342 2,368,495 2,804,930 2,848,618 0 August 1,575,371 1,684,700 1,746,371 1,877,899 1,980,940 2,121,051 2,393,597 2,623,934 2,777,889 0 September 1,552,736 1,563,950 1,816,923 1,946,689 2,019,198 2,223,576 2,258,489 2,627,997 2,908,322 0 October 1,594,503 1,618,821 1,822,998 1,898,067 2,005,836 2,134,985 2,431,920 2,648,748 3,027,341 0 November 1,426,254 1.487,624 1,652,181 1,768,817 1,925,817 2,064,504 2,317,685 2,504,884 2,818,223 0 December 1,383,596 1,441,904 1,664,983 1,856,989 1,918,411 2,019,895 2,178,815 2,576,415 2,568,783 0 Total Collections 17,440,083 18,209,568 19,887,049 21,089,134 22,642,856 24,204,762 25,238,481 31,499,534 32,347,046 10,339,235 Budget Estimate 16,990,000 17,628,400 18,480,500 19,852,100 20,881,900 22,917,000 21,784,000 25,200,000 30,000,000 30,555,000 Actual over(under)budg 450,083 581,168 1,406,549 1,237,034 1,760,956 1,287,762 3,454,481 6,299,534 2,347,046 (20,215,765) Total actual collections o as a%of total budget 102.65% 103.30% 107.61% 106.23% 108.43% 105.62% 115.86% 125.00% 107.82% nia N %change in annual total collected 5.14% 4.41% 9.21% 6.04% 7.37% 6.90% 4.27% 24.81% 2.69% n!a %of budget collected through April 32.37% 31.92% 33.54% 32.69% 34.03% 32.27% 33.72% 40.27% 33.48% 33.84% %of actual total collected through April 31.53% 30.90% 31.17% 30.77% 31.38% 30.55% 29.11% 32.22% 31.05% n/a Chart Reflecting History of Collections through the Month of April April April • 12,000,000 March 10,000,000 - _ ■February 8,000,000 • - - - - - --- - 1111A11- aJanuary EoEt1J'Jj11 _ Ii 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 -- --- Page 22 PA .,...,ncelBudgets12024 BudgettBudget Worksheets\RCAs and PowerPoind .sentations12023 06 13 Budget Workshop\Tab 1 Economic Forecast, .ice Spreadsheets\sales tax collections 2023 CITY OF SPOKANE VALLEY,WA 6/7/2023 Analysis of Sales Tax Receipts through April Percent of Actual Collected through April 2022 31.05% 2021 32.22% 30.73% = average collections through April 2020 29.11% 2019 30.55% \f Actual Average Collections Collections through through Projected April April 2023 0 of 2023 2019-2022 Collections CO ^' 10,339,235 / 30.73% = 33,645,808 Projected 2023 2023 2023 Projection Budget Surplus/ (Deficit) 33,645,808 - 30,555,000 = 3,090,808 projection based on actual P:\FinancelBudgets12024 BudgettBudget Worksheets\RCAs and PowerPoint Presentations12023 06 13 Budget Workshop\Tab 1 Economic ForecasttFinance 5preadsheets\telephone utility tax collections 2023 CITY OF SPOKANE VALLEY,WA C • ilk.. F5/1 712 0 2 3 Telephone Utility Tax Collections- March For the years 2014 through 2023 . 2022 to 2023 Difference 2014 2015 2016 2017 2018 2019 2020 J 2021 1 2022 2023 $ January 210,777 177,948 182,167 162,734 130,196 136,615 123,292 (333) 81,439 78,798 (2,641) (3.24%) February 205,953 212,845 173,971 163,300 164,060 132,538 121,596 155,911 80,730 80,351 (379) (0.47%) March 208,206 174,738 177,209 162,536 158,416 138,727 121,938 100,566 81,038 81,393 355 0.44% Collected to date 624,936 565,531 533,347 488,570 452,672 407,880 366,826 256,144 243,207 240,542 (2,665) (1.10%) April 206,038 214,431 171,770 157,285 146,519 126,455 120,016 83,109 81,613 0 May 210,010 187,856 174,512 161,506 149,434 135,704 118,018 94,864 85,285 0 June 210,289 187,412 170,450 156,023 150,780 129,602 117,905 85,949 63,094 0 July 205,651 190,984 174,405 157,502 147,281 130,723 120,922 86,834 107,597 0 August 205,645 185,172 171,909 150,644 148,158 127,303 112,351 85,251 82,146 0 September 199,193 183,351 170,476 155,977 141,290 128,018 91,866 87,391 90,114 0 October 183,767 183,739 166,784 153,075 142,925 127,214 90,272 86,941 85,683 0 November 213,454 175,235 166,823 151,208 139,209 125,027 88,212 82,797 81,065 0 December 202,077 183,472 168,832 161,115 140,102 126,226 92,242 84,635 83,835 0 Total Collections 2,461,060 2,257,183 2,069,308 1,892,905 1,758,370 1,564,152 1,318,630 1,033,915 1,003,639 240,542 Budget Estimate 2,750,000 2,565,100 2,340,000 2,000,000 1,900,000 1,600,000 1,521,000 1,000,000 932,000 857,000 Actual over(under)budg (288,940) (307,917) (270,692) (107,095) (141,630) (35,848) (202,370) 33,915 71,639 (616,458) Total actual collections c as a%of total budget 89.49% 88.00% 88.43% 94.65% 92.55% 97.76% 86.69% 103.39% 107.69% nla 0 w %change in annual IQ total collected (10.03%) (8.28%) (8.32%) (8.52%) (7.11%) (11.05%) (15.70%) (21.59%) (2.93%) nla %of budget collected through March 22.72% 22.05% 22.79% 24.43% 23.82% 25.49% 24.12% 25.61% 26.10% 28.07% %o of actual total collected through March 25.39% 25.05% 25.77% 25.81% 25.74% 26.08% 27.82% 24.77% 24.23% n!a Chart Reflecting History of Collections through the Month o1 March March March 700,000 - - i February 600,000 i January 500,000 - -- 400,000 300,000 200,000 - - - - - 100,000 - - - o 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 (100,000) - - - Page 27 P:11-,,.ancelBudgets12024 Budget\Budget Worksheets\RCAs and PowerPoint. . ..sentations12023 06 13 Budget Workshop\Tab 1 Economic Forecastle .rice Spreadsheetsltelephone utility tax collections 2023 CITY OF SPOKANE VALLEY, WA 5/17/2023 Analysis of Telephone Tax Receipts throug March Percent of Actual Collected through March 2022 24.23% ~ 2021 24.77% 25.73% = average collections through March 2020 27.82% 2019 26.08% Actual Average Collections Collections through through Projected March March 2023 0 of 2023 2019-2022 Collections 240,542 / 25.73% = 935,032 Projected 2023 2023 2023 Projection Budget Surplus/(Deficit) 935,032 - 857,000 = 78,032 projection based on actual PAFinance\Budgets12024 Budget\Budget Worksheets\RCAs and PowerPoint Presentations12023 06 13 Budget Workshop\Tab 1 Economic ForecasttFinance Spreadsheetslmotor vehicle fuel tax collections 2023 CITY OF SPOKANE VALLEY,WA 617'2023 Motor Fuel(Gas)Tax Collections- April -.;. For the years 2014 through 2023 2022 to 2023 Difference 2014 2015 1 2016 I 2017 2018 1 2019 2020 I 2021 I 2022 1 2023 $ % January 152,906 152,598 163,918 150,654 162,359 148,530 152,686 143,576 162,156 138,984 (23,172) (14.29%) February 148,118 145,455 163,037 164,807 175,936 181,823 170,461 150,882 156,245 168,137 11,892 7.61% March 131,247 140,999 145,537 138,205 139,826 131,009 146,280 117,784 135,183 133,038 (2,145) (1.59%) April 156,269 157,994 167,304 168,000 168,796 144,080 90,589 141,080 160,396 161,889 1,493 0.93% Collected to date 588,540 597,046 639,796 621,666 646,917 605,442 560,016 553,322 613,980 602,048 (11,932) (1.94%) May 156,850 156,259 171,829 174,211 193,986 185,669 130,168 175,706 181,782 0 June 161,965 164,872 157,737 174,838 144,308 175,985 128,359 156,670 162,670 0 July 157,805 168,205 177,427 177,019 194,267 169,733 138,932 163,103 190,587 0 August 172,308 186,277 177,567 195,780 205,438 195,107 136,633 185,516 192,966 0 September 173,299 174,505 194,640 184,342 180,874 180,605 195,550 178,022 173,143 0 October 160,539 161,520 166,369 163,760 158,062 162,187 160,272 161,171 142,054 0 November 165,871 181,771 176,178 194,814 199,282 196,240 175,980 187,269 155,426 0 December 141,298 153,338 152,787 154,298 148,960 155,728 119,282 149,169 147,059 0 Total Collections 1,878,475 1,943,793 2,014,330 2,040,748 2,072,094 2,026,696 1,745,192 1,909,948 1,959,667 602,048 Budget Estimate 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 2,071,300 Actual over(under)budg 12,075 76,093 930 (8,152) 10,994 (12,804) 30,192 101,248 55,667 (1,469,252) m Total actual collections o as a%of total budget 100.65% 104.07% 100.05% 99.60% 100.53% 99.37% 101.76% 105.60% 102.92% n/a w Ni %change in annual total collected 0.56% 3.48% 3.63% 1.31% 1.54% (2.19%) (13.89%) 9.44% 2.60% n/a %of budget collected through April 31.53% 31.97% 31.78% 30.34% 31.39% 29.69% 32.65% 30.59% 32.25% 29.07% %of actual total collected through April 31.33% 30.72% 31.76% 30.46% 31.22% 29.87% 32.09% 28.97%o 31.33% n/a Chart Reflecting History of Collections through the Month of April April April 700,000 March 600,000 • --- ■February 500,004 ■January 400,000 300,000 -- 200,000 - li --. - - - 100,000 i 0 -- 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Page 26 P:1! ,nce\Budgets12024 BudgettBudget Worksheets\RCAs and PowerPain, ;sentations12023 06 13 Budget Workshop\Tab 1 Economic Forecast\. ice Spreadsheets\motor vehicle fuel tax collections 2023 CITY OF SPOKANE VALLEY,WA 6/7/2023 Analysis of MVFT Receipts through April Percent of Actual Collected through April 2022 31.33% 2021 28.97% 30.57% = average collections through April 2020 32.09% 2019 29.87% Actual Average Collections Collections through through Projected April April 2023 0 of 2023 2019-2022 Collections 602,048 / 30.57% = 1,969,669 Projected 2023 2023 2023 Projection Budget Surplus/(Deficit) 1,969,669 - 2,071.300 = (101,631) projection based on actual P.1Finance\Budgets42024 BudgetlBudget Worksheets\RCAs and PowerPoint Presentations42023 06 13 Budget WorkshoplTab 1 Economic Forecast\Finance Spreadsheets4105 hotel motel tax 2023 CITY OF SPOKANE VALLEY,WA 6/7/2023 Hotel/Motel Tax Receipts through- April Actual for the years 2014 through 2023 _..iiixr 2022 to 2023 Difference r 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 $ % January 25,425 27,092 31,887 27,210 28,752 31,865 36,203 26,006 48,759 36,965 (11,794) (24.19%) February 26,014 27,111 27,773 26,795 28,878 32,821 31,035 31,041 38,369 45,972 7,603 19.82% March 29,384 32,998 34,330 31,601 31,906 40,076 37,395 30,536 44,483 48,870 4,387 9.86% April 48,246 50,455 52,551 52,242 57,664 59,117 24,959 44,476 87,561 85,978 (1,583) (1,81%) Total Collections 129,069 137,656 146,541 137,848 147,200 163,879 129,592 132,059 219,172 217,785 (1,387) (0.63%) May 41,123 44,283 50,230 50,112 51,777 53,596 16,906 49,002 74,613 0 June 52,618 56,975 55,060 60,637 62,048 73,721 28,910 66,262 86,758 0 July 61,514 61,809 65,007 69,337 71,865 84,628 41,836 94,495 97,413 0 August 70,384 72,697 73,700 76,972 79,368 91,637 49,772 101,171 113,078 0 September 76,100 74,051 70,305 80,173 79,661 97,531 59,116 104,494 106,013 0 October 45,604 49,880 55,660 56,631 61,826 77,932 50,844 92,924 78,048 0 November 39,600 42,376 46,393 47,090 52,868 59,252 39,694 62,322 77,871 0 December 33,256 41,510 33,478 37,180 40,363 41,675 26,573 41,708 48,720 0 Total Collections 549,267 581,237 596,374 615,980 646,976 743,851 443,243 744,437 901,686 217,785 Budget Estimate 530,000 550,000 580,000 580,000 580,000 600,000 346,000 750,000 600,000 900,000 Actual over(under)budg 19,267 31,237 16,374 35,980 66,976 143,851 97,243 (5,563) 301,686 (682,215) Total actual collections as a%of total budget 103.64% 105.68% 102.82% 106.20% 111.55% 123.98% 128.10% 99.26%0 150.28% n/a o %change in annual total collected 5.90% 5,82% 2.60% 3.29% 5.03% 14.97% (40.41%) 67.95% 21.12% n/a N of budget collected through April 24.35% 25.03% 25.27% 23.77% 25.38% 27.31% 37.45%0 17.61% 36.53% 24.20% %of actual total collected through April 23.50% 23.66% 24.57% 22.38% 22.75% 22.03% 29.24% 17.74% 24.31% n/a Chart Reflecting History of Collections through the Month of April April 250,000 _ - - 200,000 i 150,000 - -- - - - - .April March 100,00G - - -- ■February ■January 50,000 i. 1--1111-- -- - 0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 - - - - - 23 P:11 .once\Budgets12024 Budget\Budget Worksheets\RCAs and PowerPoin, a sentations12023 06 13 Budget WorkshoplTab 1 Economic Forecastle ..nce Spreadsheets1105 hotel motel tax 2023 CITY OF SPOKANE VALLEY,WA 6/7/2023 Analysis of Hotel/Motel Tax Receipts through April Percent of Actual Collected through April 2022 24.31% 2021 17.74% 23.33% = average collections through April 2020 29.24% 2019 22.03% Actual Average Collections Collections through through Projected April April 2023 of 2023 _ 2019-2022 Collections 217,785 / 23.33% = 933,550 Projected 2023 2023 2023 Projection Budget Surplus/(Deficit) 933,550 - 900,000 = 33,550 • P:4Finance\Budgets12024 Budget\Budget Worksheets4RCAs and PowerPoint Presentations\2023 06 13 Budget Workshop\Tab 1 Economic Forecast\Finance Spreadsheets4301 and 302 REET for 2023 CITY OF SPOKANE VALLEY,WA 6/7/2023 1st and 2nd 114%REET Collections through April Actual for the years 2014 through 2023 2022 to 2023 Difference 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 $ January 61,192 96,141 104,446 153,661 239,437 120,809 212,512 277,311 420,393 169,780 (250,613) (59.61%) February 67,049 103,508 83,583 124,514 146,892 199,209 242,927 283,644 239,226 198,135 (41,091) (17.18%) March 81,724 165,868 220,637 282,724 310,562 193,913 203,774 497,974 543,267 278,083 (265,184) (48.81%) April 105,448 236,521 205,654 169,060 218,842 347,528 197,92E 470,818 381,096 279,914 (101,182) (26.55%) Collected to date 315,412 602,038 614,321 729,959 915,733 861,459 857,141 1,529,747 1,583,982 925,912 (658,070) (41.55%) May 198,870 165,748 192,806 202,734 646,397 263,171 258,784 380,346 521,957 0 June 106,676 347,421 284,897 248,768 277,424 465,044 329,801 426,592 564,764 0 July 208,199 217,375 248,899 449,654 302,941 327,636 234,040 408,246 397,408 0 August 172,536 202,525 231,200 472,420 261,626 300,312 365,838 666,645 1,059,352 0 September 152,323 179,849 178,046 187,348 259,492 335,824 381,224 471,991 218,701 0 October 123,505 128,833 253,038 207,895 584,792 225,216 381,163 440,971 386,071 0 November 172,227 129,870 185,434 229,600 263,115 319,161 370,449 1,208,216 389,073 0 December 117,682 157,919 164,180 278,995 288,912 235,726 479,586 685,473 458,730 0 Total distributed by Spokane County 1,567,429 2,131,578 2,353,822 3,007,573 3,800,432 3,333,549 3,658,026 6,218,227 5,580,038 925,912 Budget estimate 1,100,000 1,400,000 2,000,000 2,000,000 3,000,000 2,800,000 2,000,000 4,000,000 4,000,000 3,000,000 Actual over(under)budget 467,429 731,578 353,822 1,007,573 800,432 533,549 1,658,026 2,218,227 1,580,038 (2,074,088) Total actual collections aZa%of total budget 142.49% 152.26% 117.69% 150.38% 126.68% 119.06% 182.90% 155,46% 139.50% n/a %mange in annual t I collected 32.19% 35.99% 10.43% 27.77% 26.36% (12.28%) 9.73% 69.99% (10.26%) n/a %of budget collected through April 28,67% 43,00% 30.72% 36.50% 30.52% 30.77% 42.86% 38.24% 39.60% 30.86% %of actual total collected through April 20.12% 28.24% 26.10% 24.27% 24.10% 25,84% 23.43% 24.60% 28.39% n/a Chart Reflecting History of Collections through the Month of April April ■April 1,800,000 - - - March 1,600,000 ■February 1,400,000 ■January 1,200,000 1,000,000 ----- 800,000 -- 600,000 - - - ---- - - 400,000 -- 200,000 I 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 1 - - Page 24 mance\Budgets12024 Budget\Budget Worksheets\RCAs and PowerPoint Presentations1202_ .3 Budget Workshop\Tab 1 Economic Forecast\Finance Spreadsheets\301 and 302 REET fo. _ .3 CITY OF SPOKANE VALLEY,WA Analysis of 1st and 2nd 114%REET through April Percent of Actual Collected through April 2022 28.39%� 2021 24.60% 25 57%=average collections through April 2020 23.43%] 2019 25.84% Actual Average Collections Collections through through Projected April April 2023 of 2023 2019-2022 Collections 925,912 I 25.57% = 3,621,743 Projected 2023 2023 2023 Projection Budget _ Surplus!(Deficit) 3,621,743 - 3,000.000 = 621,743 ro Page 25 d.•STA7 k. ■r■ ,of wru 1 0 iu■ urr t Iru 40 •.wrrrl a�U inir cS ..irrir..•rro i i Economic & Val7,t " /889 Revenue Update Economic and Revenue Forecast Council May 12, 2023 Summary • U.S. employment increased by 253,000 jobs in April; the unemployment rate decreased to 3.4%. • U.S. initial claims for unemployment insurance rose to their highest level since October 30, 2021. • In April, U.S. consumer prices increased by 0.4% (SA) compared to March and were up 5.0% (SA) over the year. • Washington employment growth exceeded the March forecast, but historical estimates were revised down. • Seattle metropolitan area consumer price inflation continued to exceed the national average in the year ending in April 2023. • Major General Fund-State (GF-S) revenue collections for the April 11 - May 10, 2023 collection period came in $16.4 million (0.70/0) lower than forecasted in March. • Cumulatively, tracked revenue is now $21.0 million (0.50/0) lower than forecasted. United States The labor market continued to add jobs in April, (-6,000), furniture, home furnishings, electronics service sector activity continued to expand and and appliance retailers ( 4,000), merchant motor vehicle sales increased. However, wholesalers, nondurable goods (-4,000) and manufacturing activity contracted for a sixth paper manufacturing ( 3,000). straight month, residential construction activity weakened and initial claims for unemployment Initial claims for unemployment insurance insurance increased. increased by 22,000 to 264,000 (SA) in the week ending May 6th. This is the highest level of initial National employment in April increased by claims since October 30, 2021 (see figure). The 253,000 net jobs. Employment in February and four week moving average of initial claims March was revised down by a combined 149,000 increased by 6,000 to 245,250. Layoff jobs. Sectors with the largest job gains in April announcements in April, as tracked by included professional, scientific and technical outplacement firm Challenger, Gray, and services (+45,000), health care (+40,000), social Christmas, totaled 66,995, a 25% decrease from assistance (+25,000), food service and drinking the 89,703 job cuts announced in March. Retail places (+25,000), local government, excluding trade led all sectors with 14,689 layoff education (+18,000) and construction announcements this month. (+15,000). Sectors with declining employment in April included temporary help services (- 23,000), transit and ground passenger transportation (-8,000), web search portals, libraries, archives and other information services Economic and Revenue Forecast Council Page 1 14 of 32 Initial claims are increasing Light motor vehicle (autos and light trucks) sales t,000 in April increased to 15.9 million units (SAAR) 900 from 14.8 million units in February, a 7.2% 800 increase. April sales were 11.4% above their 700 April 2022 level. s 600 m 500 0 400 Residential construction and existing home sales -c 300 all slumped this month. March housing starts zoo decreased by 0.8% (SA) compared to February too and were 17.2% below their March 2022 level. 0 I-lousing units authorized by building permits in 2021 2022 2023 March were 8.8% (SA) below their February level and 24.8% below their year-ago level. New Average hourly earnings for all private sector home sales in March increased by 9.6% (SA) employees increased by $0.16 in April. Over the compared to February but were 3.4% below their past 12 months, average hourly earnings have March 2022 level. Existing home sales in March increased by 4.4 percent. The average workweek decreased by 2.4% (SA) compared to February in April was unchanged at 34.4 hours. The and were down 22.0% compared to March 2022. unemployment rate in April was 3.4%, down The seasonally adjusted Case-Shiller national from 3.5%0 in March. home price index for February was 0.2% above its January level after declining in the seventh The advance (first) estimate of real U.S. gross previous months. The home price index was domestic product for the first quarter of 2023 2.1% (SA) above its year-ago level. indicates growth of 1.1% (SAAR). In the fourth quarter of 2022, real U.S. GDP increased by Two key measures of consumer confidence 2.6%. moved in opposite directions this month. The University of Michigan (UM) consumer sentiment Consumer prices in April increased 0.4% (SA) survey increased 1.5 points to 63.5 in April. following a 0.1% (SA) increase in March. Survey results indicated consumers were slightly Compared to April 2022, prices are up 5.0% more optimistic about the economic outlook (SA). Core prices, which exclude food and compared to March but remained concerned energy, rose by 5.5% (SA) compared to April about higher prices. The Conference Board index 2022. of consumer confidence decreased in April, falling 2.7 points to 101.3. Compared to March, there The Institute for Supply Management's was a reduction in purchasing plans for homes, Manufacturing Purchasing Managers Index durable goods and vacations as consumers were (PMI®) for April increased by 0.8 points to 47.1 more pessimistic about the longer-term outlook. (50 or above indicates expansion). This is the sixth consecutive month that manufacturing Crude oil and gasoline prices decreased over the activity has contracted. The services PMI® for last month. For the week ending May 5th, U.S. April was 51.9, up 0.7 points from the March benchmark West Texas Intermediate was $71 per level. barrel, down $9 from a month earlier. European benchmark Brent was $75 per barrel, down $11 Industrial production increased by 0.4% (SA) in from a month earlier. Gasoline prices decreased March following a revised 0.2% increase in $0.06 per gallon between April 10th and May 8rh, February. Industrial production is 0.5% (SA) falling to $3.60 per gallon (regular, all above its March 2022 level. New orders for core formulations). capital goods (i.e., durables excluding aircraft and military), which is a proxy for business The American Trucking Association's truck investment, decreased by 0.6% (SA) in March tonnage index decreased 5.4% (SA) in March following a revised 0.8% decrease in February following a revised 0.9% increase in February. according to U.S. Census Bureau data. New The index is 5.0% below its March 2022 level. orders for core capital goods were 1.6% above Rail carloads for April increased 0.6% from their their March 2022 level. March level and were 1.8% above their year-ago level. Intermodal rail units for April (shipping Economic and Revenue Forecast Council 15 of 32 Page 2 containers or truck trailers) were 1.9% above their March level but 12.7% below their April Seattle-area home prices continue to fall. 2022 level. According to the S&P/Case-Shiller Home Price Indices, seasonally adjusted Seattle home prices Washington fell 1.5% In February which was the ninth consecutive decline in the series. In comparison, We have four months of new Washington the composite-20 index increased 0.1% in. employment data since the March forecast was February Seattle home prices were down 9.4% released. Total seasonally adjusted nonfarm over the year. In comparison, the composite-20 payroll employment increased 30,900 in January, index was up 0.4% over the year. February, March, and April which was 27,700 more than the forecasted increase of 3,200. Seattle metropolitan area consumer price Private services-providing sectors added 18,400 inflation continued to exceed the national jobs in the four-month period. The average in the year ending in April 2023. From manufacturing sector added 3,200 jobs including April 2022 to April 2023, the seasonally adjusted 1,600 jobs in aerospace manufacturing. Seattle CPI rose 7.0% compared to the 5.0% Construction employment increased by 3,800 increase in the U.S. City Average index. Core jobs in January, February, March, and April. prices, which exclude food and energy, increased State and local government employment rose by 7.3% in Seattle and 5.5% in the national index. 4,400 jobs and federal government employment Seattle shelter cost inflation exceeded the increased by 1,000 jobs. national average at 9.0% compared to 8.1%. Seattle inflation excluding shelter also exceeded We have also incorporated new benchmark the national average at 5.7% compared to 3.4%. employment data from the Quarterly Census of Employment and Wages (QCEW). The new According to the World Institute for Strategic QCEW data and other revisions to employment Economic Research (WISER), Washington exports data subtracted 22,300 (0.6%) from the increased 2.6% from the first quarter of 2022 to estimated level of total employment in December the first quarter of 2022 following a 6.7% year- 2022. The combined effect of the downward over-year decline in the fourth quarter (see revision to historical data and the stronger figure). Washington exports of transportation employment growth from December through equipment (mostly Boeing planes) increased April is that April employment is 5,400 (0.1%) 20.2% over the year. Agricultural exports higher than expected in the March forecast. declined 19.7% over the year but this could be misleading as the data include soybean and corn The Washington unemployment rate declined in exports which receive only minimal processing in March and April but remains above its post- Washington. Exports from all other sectors recession low. The Washington unemployment (mostly manufacturing) increased 7.5% over the rate declined from 4.6% in February to 4.5% in year. March and 4.3% in April. The jobless rate had been trending up since a cyclical low of 3.9% in Washington exports increased 2.60/0 June 2022. 60 O 40 Washington housing construction declined throughout 2022 but increased in early 2023. zo The number of housing units authorized by RI 0 building permits declined from 58,000 (SAAR) in -20 the first quarter to 55,500 in the second quarter, 44,600 units in the third quarter, and 38,000 in a-40 the fourth quarter. Permits increased to 41,900 _b0 (SAAR) units in the first quarter of 2023 2017 2019 2021 2023 consisting of 14,200 single-family units and 27,700 multi-family units. The March forecast Washington car and truck sales increased in predicted 35,800 units (SAAR) for the first February, March, and April following two monthly quarter as a whole, consisting of 14,900 single- declines. The seasonally adjusted number of new family units and 21,000 multi-family units. vehicle registrations increased 10.9% in Economic and Revenue Forecast Council 16 of 32 Page 3 February, 5.3% in March, and 4.4% in April. The Revenue Act collections* number of registrations was up 17.1% over the (year-over-year percent change) 45 year in April. 35 Revenue 25 Overview a 15 5 skagaiiiiiiii Ai Major General Fund-State (GF-S) revenue '�"'_ collections for the April 11 - May 10, 2023 5 li collection period came in $16.4 million (0.7%) -15 lower than forecasted in March. Cumulatively, 25 collections are now $21.0 million (0.5%) lower 2004 2006 2009 2012 2014 2017 2020 2022 than forecasted. YOY%Change -Average Growth(12-rO.ma) 'Current definition,adjusted for large payments/refunds and deferred 2020 payments Revenue Act As shown in the "Key Revenue Variables" table, Revenue Act taxes consist of the sales, use, unadjusted Revenue Act receipts increased 2.5% business and occupation (B&O), utility, and year over year. Retail sales tax collections tobacco products taxes along with associated increased 0.0% year over year and B&O tax penalty and interest payments. The revenue collections increased 4.3% year over year. collections reported here are for the April 11 — May 10, 2023 collection period. These collections Total tax payments from electronic filers who also correspond primarily to the March 2023 economic filed returns for March activity in the April 11 — activity of monthly filers, first quarter 2023 May 10, 2022 period were up 1.6% year over activity of quarterly filers and 2022 activity of year (payments are mainly Revenue Act taxes annual filers. but include some non-Revenue Act taxes as Revenue Act collections for the current period well). Last month payments were up 3.4% year over year. Some details: came in $1.1 million (0.1%) lower than forecasted in March. Adjusted for large one-time • Total payments in the retail trade sector payments and refunds, collections increased decreased 4.4% year over year. Last month, 4.2% year over year after a 0.5% annual growth payments decreased 1.2% year over year. rate last month (see figure). The 12-month moving average of adjusted year-over-year Payments from the motor vehicles and parts growth decreased to 8.4% from last month's sector decreased 4.7% year over year. Last average of 9.0%. Seasonally adjusted collections month, payments in the sector decreased decreased from last month's level (see figure). 1.2% year over year. Cumulatively, collections are now $21.7 million (0.6°/0) lower than forecasted. • The only retail trade sector that had high payment growth was food and beverage Seasonally adjusted Revenue Act receipts stores (+7.7%). Eight of the eleven retail trade sectors showed negative growth, with i9 the largest declines in building materials and 1.7 • garden equipment (-15.1%), electronics and c t.s appliances (-11.7%) and furniture and home m 1 furnishings (-10.0%). vi- 1.1 _.. • Payments from non-retail trade sectors 0.9 increased 5.0% year over year in the current 0.7 period. Last month, year-over-year 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022 payments increased 5.9%. Revenue Act Revenue 3-Month Moving Average January 2004 through March 2023 activity • Tax payments by businesses in the accommodation and food services sector were Economic and Revenue Forecast Council 17 of 32 Page 4 up 11.1% year over year. Last month Residential taxable REET activity receipts from the sector were up 12.2% year increased in April 16 over year. a 14 c 12 - Payments from the manufacturing sector ° 10 • decreased 2.3% year over year. Last month s �,� 1 payments increased 3.8% year over year. 6 ' This month saw small increases in payments 34 1•'---' from both the petroleum refining and a 2 - transportation equipment sectors. Excluding 2006 2009 2012 2015 2018 2021 the transportation and petroleum sectors, -Taxable Activity -Without Sales>$10M payments from the remaining manufacturing Source:ERFC,data through AprN 2023 estimated activity sectors decreased by 6.6% year over year after decreasing 0.2% last month. Cigarette tax receipts came in $4.6 million (18.7%) lower than forecasted. Cumulatively, • Tax payments by businesses in the collections are now $2.3 million (5.3%) lower construction sector increased 6.1% year over than forecasted. year. Last month receipts from the construction sector increased 6.3% year over Liquor tax collections came in $1.6 million (5.7%) year. higher than forecasted. Cumulatively, collections are $1.9 million (3.7%) higher than forecasted. DOR Non-Revenue Act Net deposits of unclaimed property into the GF-S April DOR non-Revenue Act collections came in were $15.0 million higher than forecasted. $15.6 million (3.9%) lower than forecasted. Cumulatively, deposits are now $14.7 million Cumulatively, collections are now $0.6 million higher than forecasted. (0.1%) lower than forecasted. All other DOR revenue came in $1.4 million Property tax collections came in $19.8 million (7,7%) higher than forecasted. Cumulatively, (7.3%) lower than forecasted. Cumulatively, however, this revenue is now $5.8 million however, collections are $2,6 million (0.8%) (13.7%) lower than forecasted. higher than forecasted due to last month's surplus. Other Revenue Real estate excise tax (REET) collections came in The GF-S share of fines, fees, surcharges, and $9.3 million (13.7%) lower than forecasted. The forfeitures from the Washington court system shortfall, however, was due to an $18.1 million was $0.2 million (6,5%) higher than forecasted. refund that was not included in the forecast. Cumulatively, this revenue is now $1.3 million Seasonally adjusted estimated taxable activity (21.3%) higher than forecasted. increased from last month's level (see figure). Transactions of $10 million or more decreased from a revised $472 million in March to $253 million (preliminary) in April while seasonally adjusted residential activity increased. Cumulatively, collections are now $11.7 million (8.1%) lower than forecasted. Economic and Revenue Forecast Council 18 of 32 Page 5 Key U.S. Economic Variables 2022 2023 Nov. Dec. Jan. Feb. Mar. Apr. 2021 2022 Real GDP (SAAR) - 2.6 - - 1.1 - 5.9 2.1 Industrial Production (SA, 2017 = 100) 103.1 101.5 102.4 102.6 103.0 - 99.2 102.6 YOY% Change 1.9 0.6 1.4 0.9 0.5 - 4.4 3.4 ISM Manufacturing Index (50+ = growth) 49.0 48.4 47.4 47.7 46.3 47.1 60.7 53.5 ISM Non-Manuf. Index (50+ = growth) 55.5 49.2 55.2 55.1 51.2 51.9 62.5 56.0 Housing Starts (SAAR, 000) 1,419 1,348 1,334 1,432 1,420 - 1,370 1,410 YOY% Change -16.8 -23.8 -19.9 -19.4 -17.2 - 3.0 2.9 Light Motor Vehicle Sales (SAAR, mil.) 14.3 13.4 16.0 14.9 14.8 15.9 14.9 13.8 YOY% Change 9.4 5.2 5.6 8.8 9.5 11.4 3.3 -7.7 CPI (SA, 1982-84 = 100) 298.6 299.0 300.5 301.6 301.8 302.9 271.0 292.6 YOY% Change 7.1 6.4 6.3 6.0 5.0 5.0 4.7 8.0 Core CPI (SA, 1982-84 = 100) 300.3 301.5 302.7 304.1 305.2 306.5 277.3 294.3 YOY% Change 6.0 5.7 5.5 5.5 5.6 5.5 3.6 6.1 o IPD for Consumption (2009=100) 124.9 125.1 125.9 126.3 126.4 - 115.6 122.9 n YOY% Change 5.7 5.3 5.4 5.1 4.2 - 4.0 6.3 Nonfarm Payroll Empl., e-o-p (SA, mil.) 154.3 154.5 155.0 155.3 155.4 155.7 149.7 154.5 Monthly Change 0.29 0.24 0.47 0.25 0.17 0.25 7.27 4.79 Unemployment Rate (SA, percent) 3.6 3.5 3.4 3.6 3.5 3.4 5.4 3.6 Yield on 10-Year Treasury Note (percent) 3.89 3.62 3.53 3.75 3.66 3.46 1.44 2.95 Yield on 3-Month Treasury Bill (percent) 4.32 4.36 4.69 4.79 4.86 5.07 0.04 2.08 Broad Real USD Index** (Jan. 2006=100) 118.7 116.3 114.2 115.0 115.2 113.9 106.3 115.1 Federal Budget Deficit ($ bil.)* 248.5 85.0 38.8 262.4 378.1 -176.2 2,775.6 1,375.4 FYTD sum 336.4 421.4 460.2 722.6 1,100.7 924.5 US Trade Balance ($ bil.) -60.6 -67.2 -68.7 -70.6 -64.2 - -845.0 -945.3 YTD Sum -878.1 -945.3 -68.7 -139.3 -203.5 - *Federal Fiscal Year runs from October 1st to September 30th. **Weighted average of U.S. dollar foreign exchange values against currencies of major U.S. trading partners, Federal Reserve. Key Washington Economic Variables 2022 2023 Nov. Dec. Jan. Feb. Mar. Apr. 2021 2022 Employment End-of-period Total Nonfarm (SA, 000) 3,569.7 3,576.4 3,592.3 3,598.0 3,603.4 3,607.3 3,460.5 3,576.4 Change from Previous Month (000) 10.1 6.7 15.9 5.7 5,4 3.9 205.3 115.9 Construction 238.3 238.1 240.1 240.4 239.8 241.8 228.1 238.1 Change from Previous Month 0.9 -0.2 2.0 0.3 -0.6 2.1 7.8 9.9 Manufacturing 273.4 272.2 273.5 274.6 274.6 275.4 264.4 272.2 Change from Previous Month 1.0 -1.2 1.3 1.1 0.0 0.8 4.4 7.8 Aerospace 74.5 73.7 73.8 74.5 74.9 75.3 67.9 73.7 Change from Previous Month 0.2 -0.9 0.1 0.7 0.4 0.4 -2.9 5,7 Software 85.2 85.8 84.9 85.0 85.5 84.4 83.0 85.8 Change from Previous Month 1.0 0.6 -1,0 0.1 0.5 -1.0 4.9 2.9 All Other 2,972.7 2,980.3 2,993.8 2,998.0 3,003.6 3,005.6 2,885.0 2,980.3 Change from Previous Month 7.1 7.6 13,5 4.2 5.6 2.1 188.2 95.3 Other Indicators Annual Average NJSeattle CPI (1982-84=100, NSA) - 330.5 - 335.0 - 338.5 296.0 322.4 - 8.4% - 8.0% - 6.9% 4.7% 8.9% 0 N Housing Permits (SAAR, 000) 35.4 39.0 30.5 59.6 35.7 - 56.2 49.2 -39.1% -33.9% -47.5% -0.5% -37.0% - 25.4% -12.4% WA Index of Leading Ind. (2004=100) 135.6 136.4 137.9 138.7 103.1 - 136.5 139.4 -3.1% -2.3% -1.5% -2.7% -28.1% - 9.2% 2.1% WA Business Cycle Ind. (Trend=50) 90.9 91.5 89.3 91.1 92.1 - 88.4 98.3 -3.2% -4,4% -6.6% -10.6% -11.6% - 31.1% 11.1% Avg. Weekly Hours in Manuf. (SA) 39.3 39.0 40.6 40.6 39.9 - 40.9 40.0 -2.4% -2.3% 0.3% -1.5% -2.7% - -2.3% -2.0% Avg. Hourly Earnings in Manuf. 29.7 30.0 28.9 28.6 29.2 - 28.0 29.9 3.4% 1.3% -3.8% -3.4% -2.0% - -1.0% 6.6% New Vehicle Registrations (SA, 000) 21.0 20.4 18.8 20.9 22.0 23.0 22.0 19.9 12.9% 12.8% 5.5% -2.2% 11.4% 17.1% 12.3% -9.2% Initial Unemployment Claims (SA, 000) 30.0 28.1 19.6 19.1 18.5 17.3 41.0 21.2 13.0% -0.4% -15.7% 11.9% 14.3% 20.6% -76.7% -48.2% Personal Income (SAAR, $bid.) - 604.9 - - - - 570.9 589.4 - 6.0% - - - - 8.2% 3.2% Median Home Price ($000) - 567.4 - - - - 553.5 614.8 - -0.9%0 - - - - 25.7% 11.1% *Employment data has been Kalman filtered and does not match figures released by the BLS *Percentage Change is Year-over-Year Key Revenue Variables Thousands of Dollars 2022 2023 Apr 11- May 11- Jun 11- Jul 11- Aug 11- Sep 11- Oct 11- Nov 11- Dec 11- Jan 11- Feb 11- Mar 11- Apr 11- May 10 lune 10 Jul 10 Aug 10 Sep 10 Oct 10 Nov 10 Dec 10 Jan 10 Feb 10 Mar 10 Apr 10 May 10 Department of Revenue-Total 2,457,697 3,704,871 2,309,615 2,298,347 2,151,377 2,110,411 2,499,120 3,558,462 2,358,739 2,284,794 1,893,625 1,816,941 2,406,497 11.4 4.2 7.3 6.7 6.3 4.9 8.7 2.1 1.8 0.5 4.5 -2.1 -2.1 Revenue Act 1,968,103 1,746,177 1,738,340 2,068,976 1,908,042 1,908,580 2,078,815 1,867,181 1,845,007 2,109,081 1,693,550 1,612,593 2,018,133 12.1 5.1 6.7 12.2 9.9 12.0 12.9. 9.1 6.8 3.2 8.1 0.6 2.5 Retail Sales Tax 1,254,318 1,169,287 1,170,877 1,326,307 1,251,304 1,272,646 1,356,885 1,208,914 1,209,487 1,351,287 1,101,696 1,039,111 1,254,718 9.1 6.1 6.5 7.7 7.0 11.2 11.5 7.5 6.4 -0.1 8.2 1.2 0.0 Business and Occupation Tax 570,466 455,120 447,899 568,217 509,411 496,431 572,262 522,080 500,066 585,969 459,478 436,232 594,719 19.4 7.2 8.0 17.6 16.5 14.2 13.6 13.6 2.7 7.8 10.7 -0.4 4.3 Use Tax 86,329 70,031 74,527 95,743 79,882 83,002 85,299 78,525 77,188 92,624 65,829 78,834 87,795 78 -13.3 5.2 24.6 7.4 13.1 10.0 8.8 13.0 7.1 4.0 2.7 1.7 Public Utility Tax 45,874 39,608 37,003 52,268 37,307 41,219 36,063 35,548 41,116 55,580 55,453 47,433 56,241 -L1 -3.8 4.0 39.1 4.6 4.2 9.4 -5.2 8.8 18.4 7.2 7.3 22.6 Tobacco Products Tax 2,365 1,854 2,344 9,430 2,279 1,811 4,751 8,122 1,922 2,574 2,033 5,383 4,485 2.5 -70.7 -17.1 19.9 0.9 -72.5 111.2 103,6 -51.7 21.9 -53.5 -10.7 89.6 Penalties and Interest 8,750 10,276 5,690 17,010 17,859 13,471 23,556 13,992 15,228 21,047 9,061 5,601 20,173 1,995.5 62.9 1.6 186.1 I47.2 120.3 169.4 -0.4 5.3 73.7 -33.1 -49.5 130.5 Non-Revenue Act* 489,594 1,958,695 571,275 229,370 243,335 201,830 420,305 1,691,281 513,732 175,712 200,075 204,348 388,364 8.7 3.4 9.4 -26.1 -15.4 -34.3 -8.2 -4.7 -13.0 -23.5 -18.0 -19.1 -20.7 Liquor Sales/Liter 28,463 25,967 27,107 30,923 32,825 30,081 27,592 26,509 30,236 42,960 23,738 24,411 29,483 -0.3 -2.3 -2.1 -1.2 0.5 7.4 -5.4 3.9 1.3 4.6 11.6 -13.2. 3.6 Cigarette 20,085 28,069 25,717 23,665 28,735 25,121 24,784 22,264 22,410 20,231 20,408 20,557 19,873 -4.0 7.0 -0.2 -28.4 -0.4 -23.7 19.9 -6.3 -22.7 -8.0 -0.5 -19.0 -1.1 Property(State School Levy) 264,188 1,726,820 369,166 26,731 12,900 20,986 79,266 1,506,201 362,068 19,270 9,951 70,248 249,991 4.2 1.7 23.2 -42.7 -26.9 -19.9 -10.9 0.3 19.4 -28.0 0.9 52.0 -5.4 Real Estate Excise 164,095 168,744 143,829 138,052 152,361 117,093 111,856 74,792 91,501 57,045 54,991 75,197 58,323 23.7 30.2 -11.1 -26,7 -20.4 -42.9 -34.D -56.3 -54.1 -52.9 -54.0 -46.5 -64.5 Unclaimed Property -6,547 -7,292 -6,013 -6,460 -1,064 -4,380 154,759 43,957 -6,791 6,768 1,090 -2,621 10,621 646.8. 538.I 102.6 24.4 -7.4 -222.5 18.3 29.7 -138.5 866.2 -131.2 -1.4 -262.2 Other 19,308 16,386 11,469 16,459 17,578 12,929 22,048 17,558 14,307 29,438 89,896 16,557 20,073 23.9 1.2 14.0 2.2 -3.6 14.9 20.0 -2.6 22.2 62.7 17.8 12.4 4.0 Washington Court System(GF-S share 3,549 3,423 3,409 3,583 3,414 3,552 3,448 4,487 3,241 2,866 2,929 3,709 3,804 -32.3 -38.1 -34.1 -22.3 -11.1 -5.5 2.1 7.0 0.3 -15.3 -0.7 26.5 7.2 a. Total General Fund-St8te** 2,461,246 3,708,295 2,313,024 2,301,930 2,154,791 2,113,962 2,502,568 3,562,949 2,361,980 2,287,659 1,896,553 1,820,650 2,410,302 11.3 4.1 7.2 6.7 6.3 4.9 8.7 2.1 LB 0.5 4.6 -2.0 -2.1 'Monthly Revenues(month of beginning of collection period) --Detail may not add due to rounding.The GFS total in this report Includes only collections horn the pOR and the WashngtOn Court System. Note,Italic figures refer to Year-over-Year percent change. Revenue Forecast Variance Thousands of Dollars Difference Period/Source Estimate* Actual Amount Percent April 11 - May 10, 2023 May 10, 2023 Collections Compared to the March 2022 Forecast Department of Revenue-Total $2,423,164 $2,406,497 ($16,666) -0.7%a Revenue Act** (1) 2,019,200 2,018,133 (1,067) -0.1% Non-Revenue Act(2) 403,964 388,364 (15,600) -3.9% Liquor Sales/Liter 27,884 29,483 1,599 5.7% Cigarette 24,439 19,873 (4,566) -18.7% Property (State School Levy) 269,762 249,991 (19,771) -7.3% Real Estate Excise 67,617 58,323 (9,294) -13.7% Unclaimed Property (4,376) 10,621 14,997 NA Other 18,637 20,073 1,436 7.7% GF-S Share of Court Fees, Fines&Forfeitures (2) 3,573 3,804 231 6,5% Total General Fund-State*** $2,426,737 $2,410,302 ($16,435) -0.7% Cumulative Variance Since the March Forecast (March 11 - May 10, 2023) Department of Revenue-Total $4,245,767 $4,223,438 ($22,329) -0.5% Revenue Act** (3) 3,652,474 3,630,726 (21,748) -0.6% Non-Revenue Act (4) 593,293 592,713 (581) -0.1% Liquor Sales/Liter 51,965 53,894 1,929 3.7% Cigarette 42,710 40,430 (2,280) -5.3% Property (State School Levy) 317,633 320,239 2,606 0.8% Real Estate Excise 145,249 133,521 (11,728) -8.1°76 Unclaimed Property (6,722) 7,999 14,721 NA Other 42,458 36,630 (5,827) -13.7% GF-S Share of Court Fees, Fines &Forfeitures (4) 6,195 7,514 1,318 21.3% Total General Fund-State*** $4,251,963 $4,230,952 ($21,011) -0.50/0 1 Collections April 11-May 10,2023.Collections primarily reflect March 2023 taxable activity of monthly fifers,first quarter 2023 activity of quarterly filers and 2023 activity of annual filers. 2 April 2023 collections. 3 Cumulative collections,estimates and variance since the March 2022 forecast(March 11-May 10,2023) and revisions to history. 4 Cumulative collections,estimates and variance since the March forecast(March-April 2023)and revisions to history. *Based on the March 2022 economic and revenue forecast released March 20,2022. **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, 22 of 32 w1,N 7 1111. /80 Chapter 2: Washington Economy - Current Conditions and Forecast • The Washington economy continued to expand through the end of 2022. I Seattle inflation remained high and Washington housing has weakened. • Washington employment growth in November and December was slightly more than expected in the November forecast. • The Washington unemployment rate held steady at 4.6% in February. • Washington housing construction declined throughout 2022 but spiked early in 2023. • Seattle home prices were down 5.1% over the year in January. • Washington exports decreased 6.7% from the fourth quarter of 2021 to the fourth quarter of 2022. • Washington personal income grew 7.l°lo in the fourth quarter compared to 7.4% for the nation. • Seattle consumer price inflation outpaced the national average in the year ending in February 2023. • The Washington forecast features lower personal income and housing construction but higher inflation than in the November forecast. Job growth is stronger in the near term but slightly weaker after this year. Economic and Revenue Forecast Council 23 of 32 Current Conditions The Washington The Washington economy continued to expand through the end economy of 2022. Seattle inflation remained high and Washington continued to housing has weakened. Washington employment growth in expand through November and December was slightly more than expected in the the end of 2022 November forecast. The Washington unemployment rate held steady at 4.6% in February. Washington housing construction declined throughout 2022 but spiked early in 2023. Seattle home prices were down 5.1% over the year in January. Washington exports decreased 6.7% from the fourth quarter of 2021 to the fourth quarter of 2022. Washington personal income grew 7.1% in the fourth quarter compared to 7.4% for the nation. Seattle consumer price inflation outpaced the national average in the year ending in February 2023. We have two months of new Washington employment data since Washington the November forecast was released. Total seasonally adjusted nonfarm nonfarm payroll employment increased 16,300 in November and payroll December which was 3,800 more than the forecasted increase of employment 12,500. Private services-providing sectors added 11,400 jobs in increased the two-month period. The manufacturing sector added 200 jobs 16,300 in despite the loss of 600 jobs in aerospace manufacturing. November Construction employment increased by 600 jobs in November and and December. State and local government employment rose by December 4,700 jobs but federal government employment declined by 700 jobs. Revisions to employment data added 4,900 (0.1%) to the Revisions estimated level of total employment in October 2022. The added to the combined effect of the upward revision to historical data and the level of stronger employment growth in November and December is that employment December employment is 8,800 (0,2%) higher than expected in the November forecast. Washington's The Washington unemployment rate held steady at 4.6% in unemployment February. Since the November forecast, the Bureau of Labor rate held Statistics also released revised estimates for 2018 through 2022 steady in which showed that the Washington unemployment rate began February rising earlier in 2022 than previously believed (see Figure 2.1). The jobless rate has been trending higher since a cyclical low of 3.9% in June 2022. Chapter 2 24 of 32 Page 20 Figure 2.1: Washington Unemployment Rate 7 The Washington unemployment 6 rate began 5 rising earlier in 2022 than 4 previously c 3 believed a) 2 a 1 0 2021 2022 2023 Revised —Previous Source: Bureau of Labor Statistics; data through February 2023 Washington Washington initial claims for unemployment insurance increased initial claims slightly in the most recent week. The seasonally adjusted increased number of initial claims increased to 5,290 in the week ending slightly March 25, 2023 from 5,224 the prior week. The four-week moving average increased to 5,574 from 5,513. The four-week moving average is still down 97% from the April 2020 peak. While the total number of claims remains low, the industry detail shows large increases in information and management of companies and enterprises compared to the same period last year. Washington housing construction declined throughout 2022 but Washington spiked early in 2023. The number of housing units authorized by housing building permits declined from 58,300 (SAAR) in the first quarter construction to 55,800 in the second quarter, 44,800 units in the third declined quarter, and 38,200 in the fourth quarter. Fourth quarter throughout permits consisted of 15,200 single-family units and 23,000 multi- 2022 family units. The November forecast assumed 41,500 units for the fourth quarter. Permits declined further to 30,500 (SAAR) units in January 2023 but jumped to 59,600 units in February due to a surge in multi-family activity. Seattle-area home prices continue to fall. According to the Seattle-area S&P/Case-Shiller Home Price Indices, seasonally adjusted Seattle home prices home prices fell 1.5% in January which was the eighth continue to consecutive decline in the series. In comparison, the composite- fall 20 index declined 0.4% in January, its seventh consecutive monthly decrease. January Seattle home prices were down 5.1% over the year (see Figure 2.2). In comparison, the composite-20 index was up 2.6% over the year. 25 of 32 Figure 2.2: S&P/Case-Shiller Home Price Indices, SA January Seattle 30 home prices } 25 were down 5.1% 0 >- 20 over the year 0 15 - m l0 .407. -c U 5 u 8 c 0 W rJ- - -- ---- - -- -- O. -10 2017 2018 2019 2020 2021 2022 2023 —Seattle —Composite 20 Source: S&P/Case-Shiller Home Price Indices; data through January 2023 Washington According to the World Institute for Strategic oEconomic Research exports (WISER), Washington exports decreased 5.7 /o from the fourth decreased 7°/© quarter of 2021 to the fourth quarter of 2022, This was the first from the over-the-year decline in Washington exports since the fourth fourth quarter quarter of 2020 (see Figure 2.3). Washington exports of of 2021 to the transportation equipment (mostly Boeing planes) declined 20.2% fourth quarter over the year. Agricultural exports declined 0.9% over the year ofzozz 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 5.3% over the year. Figure 2.3: Washington Exports This was the first 0.6 over-the-year decline in • 0.4 Washington ›- exports since the at 0.2 • fourth quarter of c 2020 s 0 v 14 c -0.2 f1 -0.4 -0.6 2011 2014 2017 2020 Source: Wiser Trade; data through 2022 Q4 26 of 32 Washington Washington car and truck sales increased in February following car and two monthly declines. The seasonally adjusted number of new truck sales vehicle registrations increased 10.9% in February after increased in decreases of 2.8% and 7.6% in December and January. The February number of registrations was down 2.2% over the year in February. Washington In March, after the forecast was complete, the U.S. Department personal income of Commerce, Bureau of Economic Analysis (BEA) released state growth slightly personal income estimates for the fourth quarter of 2022. trailed the Washington personal income increased from $594.6 billion national average (SAAR) in the third quarter of 2022 to $604.9 billion in the fourth in the fourth quarter. The 7.1% increase (SAAR) in Washington personal quarter of 2022 income was the 20th highest among the states and District of Columbia and slightly trailed the 7.4% rate of increase for the U.S. as a whole. At 6.5% (SAAR), growth in Washington net earnings exceeded the 6.2% national average growth rate. Property income (dividends, interest, and rent) grew 9.8% in Washington compared to the 8.1% national average. However, transfer receipts grew at only a 6.5% annual rate in Washington compared to an 11.3% increase for the nation. Seattle Seattle metropolitan area consumer price inflation continued to consumer exceed the national average in the year ending in February 2023. price inflation From February 2022 to February 2023, the seasonally adjusted outpaced the Seattle CPI rose 8.1% compared to the 6.0% increase in the U.S. national City Average index. Core prices, which exclude food and energy, average in the increased 7.8% in Seattle and 5.5% in the national index. year ending in Seattle shelter cost inflation exceeded the national average at February 11.1% compared to 8.1%. Seattle inflation excluding shelter 2023 also exceeded the national average at 6.4% compared to 5.0%. Washington State Forecast The Washington The Washington forecast features lower personal income and forecast features housing construction but higher inflation than in the November lower personal forecast. Job growth is stronger in the near term but slightly income and weaker after this year. We expect a 1.5% increase in housing Washington employment this year up from the 0.9% growth rate construction but expected in the November forecast. We expect slower growth higher inflation during the remainder of the forecast as the U.S economy slows. than in the We expect employment growth to average 0.6% per year in 2024 November through 2027 which is lower than the 0.9% average rate in the forecast. Job November forecast. Our forecast for nominal personal income growth is growth this year is 4.7%, down from 5.4% in the November stronger in the forecast. Our new forecast for nominal personal income growth near term but in 2024 through 2027 averages 5.1% per year which is which is slightly weaker the same average rate as in the November forecast. We expect after this year housing permits to total 38,000 units this year, down from 42,800 units in the November forecast, and we expect permits to average 44,100 units in 2024 through 2027, down from 46,300 units in the November forecast. We expect the Seattle headline inflation to be 5.9% this year, up from 4.9% in the November forecast. We expect Seattle headline inflation to average 2.2% 27 of 32 Figure 2,5: Washington Personal Income The level of 2800 personal 750 income is 4t 700 lower than in 650 the November Kik. 600 --- forecast o 550 Forecast ,� 500 - 0 450 us 400 350 2017 2019 2021 2023 2025 2027 —March —November Source: Bureau of Economic Analysis, ERFC; historical data through 2022 Q3 Washington Building Permits The Washington housing construction forecast is lower than in The November. The number of authorized housing units reached Washington 56,900 in 2021 which was the highest annual total since 1978. housing Permits declined throughout 2022 and averaged 49,300 for the construction year. We believe the first quarter of this year will be the trough forecast is and that permits will recover through the remainder of 2023 and lower than in 2024. We expect housing permits to total 38,000 units this year, November down from 42,800 units in the November forecast, and we expect permits to average 44,100 units in 2024 through 2027, down from 46,300 units in the November forecast. On a calendar year basis, we expect 42,200 units in 2024, 44,800 in 2025, 44,900 units in 2026, and 44,500 units in 2027. Consumer Price Index The near-term The near-term inflation outlook has increased since the inflation November forecast, but we expect price pressures to diminish outlook has over the remainder of 2023 and in 2024 (see Figure 2.6). The increased since Seattle core (excluding food and energy) CPI index rose 7.9% in the November 2022 which was the highest rate in the history of the series forecast which begins with 1983 inflation. On an annual average basis, core inflation will slow to 6.5% this year, which is up from 5.0% in the November forecast. While near term inflation is higher than in the November forecast, we still believe longer term inflation is still well-anchored. Core inflation is expected to decline to slightly over 2% by early 2025. We expect Seattle core inflation to average 2.5% per year in 2024 through 2027, which is slightly higher than the 2.3% average rate in the November forecast. Our forecast calls for annual Seattle core inflation rates of 3.4% 2024, 2.3% in 2025, 2.2% in 2026, and 2.2% in 2027. 28 of 32 Table 2.1 Fiscal Years Washington Economic Forecast Summary Forecast 2023 to 2027 2020 2021 2022 2023 2024 2025 2026 2027 Real Income (Billions of Chained 2012 Dollars) Real Personal Income 462.407 489.404 480.554 478.729 484.901 499.178 515.826 531.980 %Ch 6.7 5.8 -1.8 -0.4 1.3 2.9 3.3 3.1 Real Wage and Salary Disb. 233.431 245.749 254.654 255.517 258.516 265.520 273.999 282.473 %Ch 3.7 5.3 3.6 0.3 1.2 2.7 3.2 3,1 Real Nonwage Income 228.976 243.656 225.900 223.212 226.385 233.658 241.827 249.507 Ch 9.9 6.4 -7.3 -1.2 1.4 3.2 3.5 3,2 Real Per Capita Income($/Person) 60,180 63,322 61,971 61,375 61,612 62,849 64,353 65,764 %Ch 5.4 5.2 -2.1 -1.0 0.4 2.0 2.4 2.2 Price and Wage Indexes U.S. Implicit.Price Deflator, PCE (2012=1.0) 1.105 1.127 1.193 1.255 1.294 1.320 1.345 1.371 %Ch 1.3 2.0 5.8 5.2 3.1 2.1 1.9 1.9 Seattle Cons. Price Index(1982-84=1.0) 2.803 2.871 3.089 3.331 3.470 3.541 3.609 3.685 %Ch 2.1 2.4 7.6 7.8 4.2 2.1 1.9 2.1 Average Nonfarm Annual Wage 73,926 82,204 85,550 87,156 90,888 94,901 98,946 103,078 Ch 6.1 11.2 4.1 1,9 4.3 4.4 4,3 4.2 Avg. Hourly Earnings-Mfg. ($/Hour) 28,92 27.87 29.08 29.36 29.76 30.95 32.03 33.14 %Ch 0.0 -3.6 4.3 1.0 1.4 4.0 3.5 3.5 Current Dollar Income (Billions of Dollars) Personal Income 511.011 551.903 573.273 600.813 627.257 659.017 693.724 729.378 0/0 Ch 8.0 8.0 3.9 4.8 4,4 5.1 5.3 5.1 Disposable Personal Income 452.888 486.944 493.519 518.254 549.467 580.809 611.990 643.007 0/0 Ch 8.5 7.5 1.4 5.0 6.0 5.7 5.4 5.1 Per Capita Income($/Person) 66,505 71,408 73,926 77,024 79,699 82,973 86,546 90,166 %Ch 6.8 7.4 3.5 4.2 3.5 4.1 4.3 4.2 Employment (Thousands) Washington Civilian Labor Force 3,968.7 3,889.2 3,940.0 4,022.7 4,059.0 4,094.3 4,130.7 4,166.8 Total Washington Employment 3,710.6 3,622.2 3,771.2 3,842.7 3,865.2 3,894.1 3,936.6 3,978.4 Unemployment Rate (%) 6.49 6.86 4.29 4.47 4.77 4,89 4.70 4.52 Nonfarm Payroll Employment 3,400.0 3,260.4 3,462.4 3,587.8 3,587.6 3,602.0 3,632.2 3,665.0 %Ch -1.0 -3.5 5.5 3.6 0.0 0.4 0.8 0.9 Manufacturing 287.3 260.4 264.3 276.7 273.1 267.5 268.5 270.7 0/0 Ch -1.6 -9.4 1.5 4.7 -1.3 -2.1 0.4 0.8 Durable Manufacturing 202.5 178.3 177.9 187.1 185.1 181.9 182.8 184.6 0/0 Ch -1.5 -11.9 -0,3 5.2 -1.1 -1.7 0.5 1.0 Aerospace 87.7 71.0 68.0 73.1 76.1 77.1 76.9 77.1 0/0 Ch 1.3 -19,0 -4,2 7.6 4.0 1.3 -0.2 0.2 Nondurable Manufacturing 84.9 82.0 86,4 89.6 88.0 85.6 85.8 86.1 %Ch -1.7 -3,3 5.3 3.7 -1.8 -2.8 0.2 0.4 Construction 216,2 219.2 229.3 237.0 230.2 230.2 232,4 236.0 %Ch -0,3 1.3 4.6 3.4 -2.9 0.0 1.0 1.5 Service-Providing 2,890.8 2,795.2 2,963.2 3,068.4 3,079.1 3,099.4 3,126.2 3,153.2 Ch -0.9 -3.3 6.0 3.6 0.3 0.7 0.9 0,9 Software Publishers 73.6 77.6 81.7 85.6 84.5 85.6 86.8 87.9 %Ch 8.7 5.4 5.3 4.8 -1.2 1.2 1.4 1.3 Electronic Shopping and Mail-Order 69.3 77.3 76.0 81.7 80.3 81.7 83.4 85.1 Ch 19.1 11.6 -1.7 7.5 -1.7 1.7 2.1 2.1 Housing Indicators (Thousands) Housing Units Authorized by Bldg. Permit 47,167 49.527 58,131 39.163 40.188 44.031 44.919 44.698 Ch 2.6 5.0 17.4 -32.6 2.6 9.6 2.0 -0.5 Single-Family 22,954 26.176 23.872 16.462 20.017 23.568 25.027 25.502 %Ch 2.7 14.0 -8.8 -31.0 21.6 17.7 6.2 1.9 Multi-Family 24.213 23.352 34.259 22.701 20.171 20.463 19.892 19.196 0/0 Ch 2.5 -3.6 46.7 -33.7 -11.1 1.4 -2.8 -3.5 30-Year Fixed Mortgage Rate (%) 3.65 2.94 3.84 6.39 6.34 5.53 5.06 4,94 29of32 Figure 3.4: Taxable Sales* as Percentage of State Personal Income 60% The ratio of taxable sales to state ss°1.. personal income has 50% been on a declining 45°%° trend historically 40°i° 35% 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 2022, forecast through FY 2027 Retail sales tax Growth in FY 2019 taxable activity was relatively strong at 7.6%. receipt growth Taxable activity growth slowed to 1.0% in FY 2020 due to forecast: pandemic-related shutdowns in the latter part of the year, but then rebounded by 11.1% in FY 2021 and 11.2% in FY 2022, FY23: 5.6% supported by rising inflation. Growth is forecasted at 4.8% in FY FY24: 0.3% 2023 but slows to 0.8% in FY 2024. Growth is forecasted at FY25: 3.7% 3.8% in FY 2025 and 3.5% in FY 2026 and FY 2027 (see Table FY26: 3.59 3.4). Due to the lag between taxable activity and collections and �27' 3.5°,° 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 increased by 12.4% 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 5.6% in FY 2023, 0.3% in FY 2024, 3.7% in FY 2025 and 3.5% in FY 2026 and FY 2027. Business and The business and occupation (B&O) tax is the second largest Occupation source of GF-S revenue, accounting for 18.9% of GF-S revenue taxes are the in FY 2022. It is a tax on the gross receipts of all businesses second operating in Washington. The state portion of the tax applies ten largest different rates according to various classifications of business source of activities. In FY 2021, the largest contributor to total state B&O GF-S tax was the services sector, which had a gross tax rate of 1.5% revenue and represented an estimated 45% of B&O taxes due. The next largest sector was retailing, which is taxed at 0.471% and represented an estimated 24% of taxes due, followed by the wholesaling sector, which is taxed at 0.484% and represented an estimated 19% of taxes due. Chapter 3 30 of 32 tax are also changed: 79.4% is deposited in the GF-S, 1.7% in the Public Works Assistance Account, 1.4% in the City-County Assistance Account and the remainder (17.5%) in ELTA. Beginning July 1, 2023, distributions to the Public Works Assistance Account 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. GF-S REET From FY 2013 through 2019, the recovery in the residential real growth estate market after the Great Recession has been accompanied forecast: by a boom in commercial real estate. Sales of large commercial properties began to weaken in FY 2019 while residential sales FY23: -43.4% increased, resulting in a 0.5% increase in collections in FY 2019. FY24: -16.7% In the first half of FY 2020, residential sales remained strong, FY25: 16.3% and commercial sales surged in December 2019 ahead of the FY26: 9.4%° January 1, 2020 change in tax rates. The COVID-induced real FY27. 11.0% estate market downturn that began with April 2020 collections, however, brought a total decline of 0.7% in FY 2020. Sales then began to boom in July 2020, with strength in both the residential and commercial markets, bringing collections growth of 34.4% in FY 2021 and 35.9% in FY 2022. Due to the forecasted increase in mortgage rates and unaffordable high prices in many areas, both the number of transactions and prices are expected to fall, bringing a decline in REET receipts of 43.4% in FY 2023 and 16.7% in FY 2024. Growth is then expected to resume at 16.3% in FY 2025, 9.4% in FY 2026 and 11.0% in FY 2027. Use tax was The state use tax was the fifth largest DOR GF-S revenue source the fifth in FY 2022 at 3.0% of total receipts. The state portion of the tax largest DOR is 6.5% of the purchase price for items used in the state that GF-S source were not subject to the state retail sales tax. Examples of items in FY 2022 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 growth Use tax collections grew 9.0% in FY 2019, boosted by several forecast: large one-time purchases. Despite strong collections in the first half of the fiscal year, FY 2020 collections declined by 4.9%. FY23: 4.4% Collections increased by 16.1°10 in FY 2021 and 7.4%o in FY 2022 FY24: -4.8% due to record high used car sales. Used car sales are expected FY25: 3.2% to moderate in FY 2023, with use tax growth of 4.4%, and FY26: 4.5% decline in FY 2024, causing total use tax to shrink by 4.8%. FY27: 4.6% Growth in total receipts then continues at 3.2% in FY 2025, 4.5% in FY 2026 and 4.6% in FY 2027. Public utility Public utility taxes were the sixth largest DOR source of GF-S taxes were the revenue in FY 2022, bringing in 1.6% of total receipts. The tax sixth largest DOR applies to the gross income of sales to consumers by public and GF-S source in privately owned utilities and is in lieu of the B&O tax. The FY2022 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 on the distribution of natural gas. Chapter 3 31 of 32 Table 3.4 Taxable retail sales* (millions of dollars) Fiscal Percent Year mo n 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 -1.4% 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% 2008 118,676 2.7% 2009 106,379 -10.4% 2010 99,983 -6.0% 2011 101,825 1.8% 2012 106,036 4.1% 2013 113,173 6.7% 2014 120,453 6.4% 2015 130,168 B.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% 2022 218,633 11.2% 2023F 229,036 4.8% 2024F 230,791 0.8% 2025F 239,455 3.8% 2026F 247,930 3.5% 2027F 256,683 3.5% March 2023 forecast Source:ERFC *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(1982:2 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). 32 of 32 Tab 2 Ranking Priority Item Rod Arne Ben Pam Tim Laura Score TOTAL Police 1 1 1 1 1 1 6 Staffing 1 1 1 1 1 1 6 Facilities 2 2 2 1 2 2 11 Technology 2 2 1 3 2 2 12 Precinct/Court Uses 2 2 2 1 3 1 11 Public Safety 1 1 1 1 1 1 6 Court Review 1 1 2 1 2 1 8 Jail Discussions 2 2 2 1 1 1 9 Prosecutor Review 1 1 2 2 2 1 9 Emergency Management Planning 3 3 1 1 1 2 11 Finance 1 1 1 1 1 2 7 Software Implementation 1 1 1 1 2 1 7 Grant and Project Management 1 1 1 1 1 2 7 Annual Financial Report 3 3 1 1 1 2 11 Annual Budget 1 1 1 1 1 1 6 Communications/PR 1 1 2 1 1 1 7 Expectations 1 1 2 1 2 1 8 Community Relations 1 1 3 1 1 2 9 Volunteer Coordination 1 1 3 2 2 1 10 Engagement 1 1 3 1 2 2 10 Economic Development 1 1 1 2 1 1 7 Tourism Strategy Outcomes 2 2 1 2 2 2 11 Annexations 1 1 1 1 3 3 10 Business Retention &Expansion 1 1 1 1 2 1 7 Housing & Homelessness 3 3 2 1 1 1 11 Funding 3 3 2 1 1 2 12 Department Creation 3 2 2 2 2 3 14 Homeless Action Plan 2 2 2 1 2 2 11 Workforce Housing &Homeownership 1 1 3 2 1 1 9 Incentives CenterPlace 1 1 3 2 2 2 11 Define Programming Priorities 2 2 3 2 2 1 12 Staffing 1 3 3 2 2 2 13 Long-Term Facility Planning 1 1 3 2 2 2 11 Information Technology 1 1 2 1 1 2 8 Cyber Security 1 1 2 1 2 1 8 Long-Range Planning 1 1 3 2 2 2 11 Parks and Recreation 2 2 2 2 1 3 12 Parks Maintenance Contract 2 2 3 1 2 1 11 Park Security 1 1 1 1 2 1 7 Park System Planning 3 3 2 2 2 3 15 Community and Public Works 1 1 2 1 1 1 7 Code Enforcement 1 1 2 1 1 1 7 Streets Funding 1 1 1 1 1 1 6 Capital Improvement Program (CIP) 2 2 1 1 2 2 10 Permitting 3 3 1 1 1 2 11 Comprehensive Plan Update 3 3 1 1 2 3 13 Human Resources 1 1 2 1 1 2 8 Retention and Recruitment 1 1 2 1 2 1 8 ADA Transition Plan 3 3 3 1 1 3 14 Collective Bargaining 3 3 2 1 2 3 14 Legislative Engagement 2 2 2 1 1 2 10 Expectations 3 3 2 1 2 2 13 Facilities 2 2 2 1 2 2 11 Management and Improvement 2 2 3 1 2 2 12 Protection and Security 1 1 2 1 1 1 7 High Priority Medium Priority Low Priority Tab 3 CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: June 13, 2023 Department Director Approval: ❑ Check all that apply: ❑ consent ❑ old business ❑ new business ❑ public hearing ❑ information ® admin. report ❑ pending legislation ❑ executive session AGENDA ITEM TITLE: Staffing Overview GOVERNING LEGISLATION: PREVIOUS COUNCIL ACTION TAKEN: BACKGROUND: Human Resources Director John Whitehead will provide a staffing overview. OPTIONS: RECOMMENDED ACTION OR MOTION: BUDGET/FINANCIAL IMPACTS: STAFF CONTACT: John Whitehead, HR Director ATTACHMENTS: P:11.General Governance 1Budget\2024 Budget\013.000 City Manager\CM Council budget worksheets 2024 Tab 4 001 General Fund il 011 City Council 2020 2021 2022 2023 2024 Increase/ Actual Actual Actual Amended Proposed Decrease Budget Budget from 2023 Wages/Pavroll Taxes/Benefits 000.511.60.10.00 Wages 123,180 123,180 146,574 156,600 156,600 0 000.511.60.20.00 Payroll Taxes and Benefits 151,199 159,613 176,620 203,378 212,207 8,829 274,379 282,793 323,194 359,978 368,807 8,829 Supplies 000.511.60.31.01 Office&Operating Supplies 1,519 173 810 4,500 2,000 (2,500) 000.511.60.31.05 Meeting Supplies 197 535 288 1,000 1,000 0 000.511.60.35.01 Small Tools&Minor Equipment 0 90 0 0 0 0 1,716 798 1,098 5,500 3,000 (2,500) Other Services&Charges 000.511.60.41.03 Spokane County GIS 153 0 0 0 0 0 000.511.60.41.05 Professional Services-Misc. 75 0 0 0 0 0 000.511.60.41.13 Professional Services-Broadcasting 16,199 19,635 26,330 28,500 28,500 0 000.511.60.41.17 Advertising 1,710 3,793 1,245 5,000 2,500 (2,500) 000.511.60.41.18 Legal Notices 189 36 352 0 0 0 000.511.60.42.01 Postage 17 24 5 0 0 0 000.511.60.42.03 Cell Phones 5,572 4,679 4,024 3,780 4,500 720 000.511.60.43.10 Travel/Mileage-Federal Lobby 52 0 18,122 25,000 25,000 0 000.511.60.43.11 Travel/Mileage Position 1 832 16 266 4,000 4,000 0 r 000.511.60.43.12 Travel/Mileage Position 2 1,404 22 1,937 4,000 4,000 0 000.511.60.43.13 Travel/Mileage Position 3 1,136 233 468 4,000 4,000 0 000.511.60.43.14 Travel/Mileage Position 4 1,755 0 81 4,000 4,000 0 000.511.60.43.15 Travel/Mileage Position 5 576 0 2,453 8,000 8,000 0 000.511.60.43.16 Travel/Mileage Position 6 595 0 1,153 4,000 4,000 0 000.511.60.43.17 Travel/Mileage Position 7 2,195 0 32 4,000 4,000 0 000.511.60.45.03 Equipment Rental 0 0 1,791 0 0 0 000.511.60.48.02 Copier Maintenance 723 785 724 1,500 1,000 (500) 000.511.60.48.03 Software Licenses and Maintenance 65 196 0 300 300 0 000.511.60.49.01 Subscriptions 414 153 50 500 500 0 000.511.60.49.02 Memberships 74,897 75,396 73,956 75,000 75,000 0 000.511.60.49.03 Printing&Binding 684 46 29 0 0 0 000.511.60.49.06 Miscellaneous Services 0 0 140 0 0 0 000.511.60.49.11 Registrations Position 1 330 290 275 1,500 1,500 0 000.511.60.49.12 Registrations Position 2 1,114 485 979 1,500 1,500 0 000.511.60.49.13 Registrations Position 3 275 (40) 150 1,500 1,500 0 000.511.60.49.14 Registrations Position 4 930 140 220 1,500 1,500 0 000.511.60.49.15 Registrations Position 5 414 40 570 1,500 1,500 0 000.511.60.49.16 Registrations Position 6 430 250 910 1,500 1,500 0 000.511.60.49.17 Registrations Position 7 1,114 849 70 1,500 1,500 0 000.511.70.41.05 Professional Services-St.Lobbyist 60,397 62,509 70,603 75,000 75,000 0 000.511.70.41.06 Professional Srvcs.-Fed.Lobbyist 78,000 58,500 73,125 85,000 85,000 0 252,247 228,037 280,060 342,080 339,800 (2,280) l Total City Council 528,342 511,628 604,352 707,558 711,607 4,049 Total budget increase= 0.57% Combined nonpayroll increase= (1.38%) P:11. General GovernancelBudget12024 Budget1013.000 City Manager\CM Council budget worksheets 2024 General Fund 2024 City Council - Detail Proposed 001.011.000. Budget 000.511,60.10.00 Salaries &Wages 156,600 000.511,60.20.00 Payroll Taxes and Benefits 212,207 000.511.60.31.01 Office & Operating Supplies 2,000 - Paper, pens, files, folders, Workshop binders, ink cart., clips, sticky notes, labels. - Copy paper 000.511 60.31.05 Meeting Supplies 1,000 - Workshops, water, miscellaneous 000.511.70.41.05 Professional Services - State Lobbyist 75,000 - Lobbyist- Washington State (GTS-$61,650+travel) - Monitoring of State Agency rule making 000.511.70.41.06 Professional Services - Federal Lobbyist 85,000 - Cardinal Infrastructure =$6,500/month +Cardinal travel expenses 000.511.60.41.13 Professional Services 28,500 Granicus-$1,083.33/mo. = $12,000 - Twisted Pair= $2/minute x 50 mtgs/yrx 165 min/mtg=$16,500 - Spokane Courier 000.511.60.41.17 Advertising 2,500 - Lodging Tax Advisory Notifications; Outside Agency Funding Notifications;Misc. 000.511.60.42.03 Cell Phones 4,500 - ($540 phone reimb x 5) +(2 x$150/mo.) =$2,700 +$1,800 000,511.60.43.10 Travel/Mileage - Federal Lobby 25,000 - 2 trips of 2& 3 staff accompanying Councilmembers @$5,000 each 000.511.60.43.1x Travel/Mileage 32,000 - ($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 000.511.60.48.02 Copier Maintenance 1,000 - Cost of copies annually 000.511.60.48.02 Software Licenses and Maintenance 300 - Close captioning- $25 per month 000.511.60.49.01 Subscriptions 500 - Spokesman Review Page 1 of 2 P:\1. General Governance\Budget12024 Budget1013.000 City Manager\CM Council budget worksheets 2024 General Fund 2024 City Council - Detail Proposed 001.011.000. Budget 000.511.60.49.02 Memberships 75,000 - (dues determined by population size) -National League of Cities 7,200 -Association of Washington Cities 67,700 -Inland NW Partners Association 100 000.511.60.49.1x Registrations 10,500 - ($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 -GS! Total: 711,607 Page 2 of 2 P:\1.General Governance\Budget\2024 Budget\013.000 City Manager\CM Council budget worksheets 2024 Tab 5 001 General Fund 013 Executive&Legislative Support 513 City Manager Employee Count-6.50 FTEs 2020 2021 2022 2023 2024 Increase/ Actual Actual Actual Amended Proposed Decrease Budget Budget from 2023 'City Manager Wages/Payroll Taxes/Benefits 000.513.10.10.00 Wages 605,002 700,484 530,388 750,008 738,815 (11,193) 000.513.10.20.00 Payroll Taxes and Benefits 251,943 271,772 227,033 330,397 357,325 26,928 856,945 972,256 757,421 1,080,405 1,096,140 15,735 Supplies 000.513.10.31.01 Office&Operating Supplies 2,702 6,395 3,976 4,500 5,000 500 000.513.10.31.03 Publications 21 0 0 0 0 0 000.513.10.31.05 Meeting Supplies 257 30 123 0 200 200 000.513.10.32.01 Fuel 46 18 0 0 0 0 000.513.10.35.01 Small Tools&Minor Equipment 0 0 0 1,000 1,500 500 3,026 6,443 4,099 5,500 6,700 1,200 Other Services&Charges 000.513.10.41.05 Professional Services 0 10,310 1,113 20,000 20,000 0 000.513.10.41.17 Advertising 49 1,762 0 0 1,000 1,000 000.513.10.41.18 Legal Notices 6,627 9,682 6,373 10,000 10,000 0 000.513.10.42.01 Postage 139 80 86 1,000 500 (500) 000.513.10.42.03 Cell Phones 1,460 2,431 1,648 2,400 2,400 0 000.513.10.42.04 Web Site Services 0 587 5,790 0 0 0 000.513.10.43.01 Travel/Mileage 5,815 4,800 8,455 15,100 20,000 4,900 000.513.10.48.02 Copier Maintenance 1,842 1,819 2,118 2,000 2,000 0 000.513.10.48.03 Software Licenses and Maintenance 142 6,399 13,859 12,100 15,000 2,900 000.513.10.49.01 Subscriptions 971 418 690 500 1,000 500 000,513.10.49.02 Memberships 1,255 1,474 1,425 2,900 3,000 100 000.513.10.49.03 Printing&Binding 3,440 5,772 810 5,100 5,100 0 000.513.10.49.04 Registrations/Training 612 286 600 2,300 2,300 0 000.513,10.49,05 Filing&Recording Fees 0 0 0 100 0 (100) 000.513.10.49.06 Miscellaneous Services 0 21 0 0 0 0 000.513.10.49.10 Public Information 0 0 0 0 46,200 46,200 000.513.10.49.21 Merchant Charges(Cr Card Fees) 0 0 149 0 0 0 000.513.32.49.25 Professional Liscences 0 0 116 0 0 0 22,352 45,841 43,232 73,500 128,500 55,000 Total Recurring Activity 882,323 1,024,540 804,752 1,159,405 1,231,340 71,935 Total budget increase= 6.20% Combined nonpayroll increase= 71.14% Non Recurring Items 099.513.10.35.01 Furniture for Project Manager 0 0 4,723 0 0 0 099.565.40.35.01 Equipment for HHS 0 2,970 0 0 0 0 099.594.13.64.01 Furniture for HHS Coordinator 0 6,826 0 0 0 0 0 9,796 4,723 0 0 0 Total City Manager 882,323 1,034,336 809,475 1,159,405 1,231,340 71,935 P:11. General Governance\Budget12024 Budget1013.000 City Manager\CM Council budget worksheets 2024 General Fund 2024 Executive and Legislative Support - Detail Proposed 001.013.000. Budget 513.10.10.00 Salaries & Wages 738,815 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 1.0 fte-Public Information Office 0.50 fte-Admin Assistant 513.10.20.00 Payroll Taxes and Benefits 357,325 513.10.31.01 Office & Operating Supplies 5,000 - Paper, pens, file folders, binders, clips, post-it-notes, - Publications: NLC, ICMA, AWC - Meeting supplies - Copy paper($800) 513.10.31.05 Meeting Supplies 200 - water, coffee, etc. for meetings 513.10.35.01 Small Tools & Minor Equipment 1,500 - personal printers, office equipment, etc. 513.10.41.05 Professional Services 20,000 - Consultants, title searches, bond counsel, and Code Publishing services 513.10.41.17 Advertising 1,000 513.10.41.18 Legal Notices 10,000 - Clerk's notifications:Free Press Publishing, Spokesman Review, Journal of Business, Exchange 513.10.42.01 Postage 500 - new business letters charged to council budget 513.10.42.03 Cell Phones 2,400 - City Mgr Cell($135/qtr= $540) +Senior Admin Analyst -$600+Exec Assist-$600 513.10.43.01 Travel/Mileage 20,000 - DC trips-air, lodging, meals x 1 5,200 - ICMA -mileage/air, lodging, meals x 2 1,600 - AWC conf-air, lodging, meals x 2 1,600 - WMCA -clerk's conf, City Clerk/Dep. City Clerk 1,200 - I/MC-air, lodging, meals x 1 2,000 - Car allowance 8,400 513.10.48.02 Copier Maintenance 2,000 - Copying, paper, toner, mailing chgs pro-rated by Dept code 513.10.48.02 Software License and Maintenance 15,000 - Gov QA Public Records Request Software 513.10.49.01 Subscriptions 1,000 - Survey Monkey Page 1 of 2 P:11. General Governance\Budget\2024 Budget1013.000 City Manager\CM Council budget worksheets 2024 General Fund 2024 Executive and Legislative Support- Detail Proposed 001.013.000. Budget 513.10.49.02 Memberships 3,000 - ICMA 1,900 AICPA 300 - WMCA =2x$90 180 - IIMC=$235 +$135 370 - Notary renewal 150 - WA Association of Public Records Officers 100 513.10.49.03 Printing & Binding 5,100 - letterhead;business cards, envelopes, (Code Publishing has moved to Professional Services) 513.10.49.04 Registrations/Training 2,300 - ICMA 1,000 - WMCA 800 - International Institute Municipal Clerks 500 042.558.70.49.Public Information-Move to City Manger Budget 46,200 The View 2 newsletters(mailing&graphic design) 45400 State of the City 350 invitation postcards printing 200 300 invitation postcards postage 100 Advertising 500 800 Total City Manager 1,231,340 Page 2 of 2 P:\1.General Governance\Budget12024 Budget\013.015 City Attorney\City Attorney budget worksheets 2024 Tab 6 001 General Fund 013 Executive and Legislative Support 015 City Attorney Employee Count-5 FTEs 2020 2021 2022 2023 2024 Increase/ Actual Actual Actual Amended Proposed Decrease Budget Budget from 2023 Wages/Payroll Taxes/Benefits 015.515.32.10.00 Wages 401,698 416,951 409,768 552,972 525,312 (27,660) 015.515.32.20.00 Payroll Taxes and Benefits 158,046 160,680 141,420 225,447 208,183 (17,264) 015.515.32.10.01 Intern Wages 30,804 32,686 23,280 38,190 41,621 3,431 015.515.32.20.01 Intern Payroll Taxes and Benefits 2,613 2,780 1,443 3,216 3,637 421 593,161 613,097 575,911 819,825 778,753 (41,072) Supplies 015.515.32.31.01 Office Supplies 1,139 985 1,657 2,209 3,140 931 015.515.32.31.03 Publications 0 369 0 1,113 1,113 0 015.515.32.35.01 Small Tools&Minor Equipment 434 0 0 2,000 2,000 0 1,573 1,354 1,657 5,322 6,253 931 Other Services&Charges 015.515.32.41.03 Spokane County GIS 0 0 0 500 500 0 015.515.32.41.04 Legal 20,408 61,723 208,068 50,050 100,000 49,950 015.515.32.41.05 Professional Services 225 1,087 24,757 4,580 5,880 1,300 015.515.32.41.18 Legal Notices 658 0 0 500 750 250 015.515.32.42.01 Postage 345 303 301 500 500 0 015.515.32.42.03 Cell Phones 1,020 1,020 1,290 1,000 1,200 200 015.515.32.43.01 Travel/Mileage 1,360 520 2,837 9,859 8,968 (891) 015.515.32.48.02 Copier Maintenance 1,650 1,727 1,402 1,700 1,700 0 015.515.32.48.03 Software Licenses&Maintenance 0 0 114 205 300 95 015.515.32.49.01 Subscriptions 10,023 10,262 10,958 10,675 10,889 214 015.515.32.49.02 Memberships 1,919 475 1,594 1,950 2,047 97 015.515.32.49.04 Registrations 653 1,447 2,234 2,680 2,680 0 015.515.32.49.05 Filing&Recording Fees 3,712 3,970 8,490 12,560 12,560 0 41,973 82,534 262,045 96,759 147,974 51,215 Total City Attorney 636.707 696.985 839.613 921,906 932,980 11,074 Total budget increase= 1.20% Combined nonpayroll increase= 51.08% P:\1 General Governance\Budget12024 Budget1013.015 City Attorney\City Attorney budget worksheets 2024 General Fund 2024 City Attorney - Detail Proposed 001.013.015 Budget 015.515.32.10.00 Salaries &Wages - City Attorney, Senior Deputy City Attorney, Deputy City 525,312 Attorney&Administrative Assistant 015.515.32.20.00 Payroll Taxes and Benefits 205,183 - FICA, Medicare, L&I, PERS 015.515.32.10.01 Intern Wages 41,621 015.515.32.20.01 Intern Payroll Taxes and Benefits 3,637 - includes 2 legal interns who do research and code enforcement cases so attorneys can focus on more critical issues 015.515.32.31.01 Office & Operating Supplies 3,140 - Hanging files 25 - File Folders 385 - Expand folders 99 - Letterhead Envelopes 226 - Envelopes- Clasp 2 boxes 108 - Labels 2 rolls 62 - Avery labels and dividers 95 - Pens- various types &Highlighters 131 - Name Plates/Business Cards 140 - Tape , binder clips 30 - Print Cartridges 144 - 3 ring binders 48 - Stamps/Refill Ink 25 - Index tabs 34 - Legal pads, post-its 175 - Fasteners, staples 40 - Copy paper 1,223 - Thumb drives 50 - Misc 100 015.515.32.31.03 Publications 1,113 - WA Civil Procedure Deskbook 553 - Washington Practice 560 015.515.32.35.01 Small Tools & Minor Equipment 2,000 - Desk equipment, scanner, I-pad, and miscellaneous office tools -Include Surface Pro$1,500 015.515.32.41.03 Spokane County GIS 500 015.515.32.41.04 Legal 100,000 - Outside Counsel for things such as moratoriums, shoreline, hearing examiner appeals;expertise issues and timeliness. Page 1 of 3 P:\1. General Governance\Budget\2024 Budget1013.015 City Attorney\City Attorney budget worksheets 2024 General Fund 2024 City Attorney - Detail Proposed 001.013.015 Budget 015.515.32.41.05 Professional Services 5,880 - Gopher, LLC(Code Compliance) 3,080 - Private Investigators 1,000 - Appraisals 800 - First American Title 1,000 015.515.32,41.18 Legal Notices 750 015,515.32.42.01 Postage 500 - stamps 015.515.32.42.03 Cell Phone, WI-FI 1,200 015.515.32.43.01 Travel/Mileage -choose from: 8,968 - 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.) 5,755 - Washington Cities Insurance Authority Conference-hotel, mileage, workshops 591 - Labor Relations Conference-mileage, hotel, workshop 981 - Courthouse, meetings incl. parking 900 - Miscellaneous Seminar-Example solid waste, marijuana regulations, land-use, etc. 741 015.515.32.48.02 Copier Maintenance 1,700 - Toner, mailing charges pro-rated by Dept code. 015.515.32.48.03 Software Licenses and Maintenance 300 015.515.32.49.01 Subscriptions 10,889 - 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 year. 015.515.32.49.02 Memberships 2,047 - Washington State Bar Association ($488 per attorney plus land use +$40) 1,447 - Washington State Association of Municipal Attorneys ($30 per attorney) 90 - Spokane Bar Association ($120 per attorney+courthouse badges) 510 015.515.32.49.04 Registrations 2,680 - Labor Relations Conference 320 - Washington State Association of Municipal Attorneys Conference (3 Attorneys in Fall($260 each) and 3 attorneys in spring($260 each) 1,560 - Washington Cities Insurance Authority Conference 50 - Public Records Seminar 250 - Miscellaneous Seminar-Example Shoreline issues, solid waste, marijuana regulations, etc. 500 Page 2 of 3 P:11. General Governance\Budget12024 Budget1013.015 City Attorney\City Attorney budget worksheets 2024 General Fund 2024 City Attorney - Detail Proposed 001.013.015 Budget 015.515,32.49.05 Filing & Recording Fees 12,560 - 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.) 1 0,560 Service by Publication (4 service @ approx. $500 each) 2,000 Total : 932,980 Page 3 of 3 P:\1.General Governance\Budget\2024 Budget\016 Public Safety\Public Safety Budget Worksheets 2024 Tab 7 001 General Fund 016 Public Safety .2020 2021 ' 2022 . .2023 2024 ` Increase/ Actual Actual Actual Amended Proposed:` Decrease Budget .Budget from 2023 Wanes/Payroll Taxes/Benefits 016.521.50.10.00 Salaries&Wages 14,081 20,462 14,516 24,511 0 (24,511) 016.521.50.10.01 Temporary/Seasonal Wages 256 0 0 0 0 0 016.521.50.10.99 Overtime 165 337 50 0 0 0 016.521.50.20.00 Employee Benefits and Payroll Taxes 7,575 11,985 7,405 14,178 0 (14,178) 22,077 32,784 21,971 38,689 0 (38,689) Supplies 000.521.20.31.01 Operating Supplies 108 0 86 200 200 0 000.521.20.31.07 Clothing&Uniform 0 0 0 500 0 (500) 000.521.20.31.08 Repair&Maint Supplies 0 572 2,064 0 0 0 000.521.20.35.01 Small Tools and Minor Equipment 0 325 176 0 0 0 000.521.20.35.04 Non-Capital Equipment for JAG Grant 30,309 16,054 16,443 30,000 25,000 (5,000) 000.521.50.32.01 Fuel 314 0 25 400 0 (400) 016.521.20.31.01 Office&Operating Supplies 818 0 0 1,000 0 (1,000) 016.521.50.31.08 Law Enf.Repair&Maintenance Supplies 8,533 13,133 5,171 17,000 0 (17,000) 016.521.50.31.09 Janitorial Supplies 0 2,591 2,659 2,400 0 (2,400) 016.521.50.35.01 Small Tools and Minor Equipment 0 150 320 0 0 0 40,082 32,825 26,944 51,500 25,200 (26,300) Other Services&Charges 000.521.20.41.17 Advertising 0 0 122 0 0 0 000.521.20.49.04 Registrations 0 29 0 0 0 0 000.521.20.49.06 Miscellaneous Srvs/Contingency 0 238 763 200,000 200,000 0 000.521.20.49.18 Vehicle License&Registration 0 0 164 0 0 0 000.521.20.49.21 False Alarm Bank Fees 744 967 1,064 1,000 1,200 200 000.521.50.48.01 Law Enforcement Building R&M 19,997 785 0 22,000 0 (22,000) 000.521.50.48.07 Building&Grounds R&M 0 0 588 0 0 0 016.521.20.47.01 Electricity/Gas 19,164 20,970 22,482 20,000 0 (20,000) 016.521.20.47.02 Water 1,683 1,677 1,603 2,000 0 (2,000) 016.521.20.47.03 Sewer 777 819 817 1,000 0 (1,000) 016.521.20.47.04 Waste Disposal 38 0 0 0 0 0 016.521.50.41.21 Janitorial Services 35,366 33,602 41,184 47,400 0 (47,400) 016.521.50.44.03 Taxes and Assessments 795 795 813 800 0 (800) 016.521.50.48.01 Law Enforcement Building R&M 26,240 22,273 1,249 30,000 0 (30,000) 016.521.50.49.06 Miscellaneous Services 0 0 146 0 0 0 016.521.70.48.03 Software License&Maint. 0 0 2,375 0 2,500 2,500 016.521.50.48.07 Building&Grounds R&M 0 0 62,554 0 0 0 104,804 82,155 135,924 324,200 203,700 (120,500) Page 1 of 2 P:\1.General Governance\Budget\2024 Budget\016 Public Safety 1Public Safety Budget Worksheets 2024 001 General Fund il 016 Public Safety 2020 2021 2022 2023 2024 Increase! Actual Actual Actual Amended Proposed Decrease Budget Budget from 2023 Intergovernmental Services 000.512.50.46.52 District Court Contract 766,207 1,077,846 979,103 1,358,296 1,505,901 147,605 000.515.31.46.51 Public Defender 656,464 761,681 830,511 855,426 938,568 83,142 000.515.31.46.52 Prosecutor 354,499 380,513 329,993 400,000 400,000 0 000.515.31.46.53 Pretrial Services 111,666 159,505 158,222 180,895 188,663 7,768 000.521.20.46.xx Prior Years'Settle&Adjust 0 0 (331,432) 0 0 0 000.521.20.46.51 Law Enforcement(Sheriff) 21,650,792 22,659,251 22,361,796 27,151,157 28,731,847 1,580,690 000.521.20.46.51 Law Enforcement Vehicles 0 0 0 0 870,000 870,000 000.523.60.46.52 Detention Services 1,282,843 1,982,271 1,445,872 1,972,198 1,908,258 (63,940) 000.525.60.46.53 Emergency Management 90,324 86,659 89,924 90,000 109,230 19,230 000.554.30.46.54 Animal Control 313,046 317,603 330,961 350,000 369,881 19,881 25,225,841 27,425,329 26,194,950 32,357,972 35,022,348 2,664,376 Total Recurring Expenditures 25,392,805 27,573,093 25,379,789 32,772,361 35,251,248 2,478,887 Total budget increase= 7.56% Nonrecurring Items 099.521.20.31.01 Office&Operating Supplies 1,263 0 0 0 0 0 099.521.20.31.04 COVID JAG PPE Supplies 14,873 0 0 0 0 0 099.521.20.35.01 Small Tools&Minor Equipment 0 4,976 0 0 0 0 099.521.10.41.10 Law Enforcement Staffing Assessment 0 0 0 85,000 0 (85,000) 099.521.20.41.06 COVID JAG Law Enforcement srvs 55,648 0 0 0 0 0 099.521.21.62.00 Building and Structures 0 0 0 0 0 0 099.521.21.64.05 Carpet and workstation replacement 0 0 0 0 0 0 099.521.50.48.10 Building R&M 0 0 34,965 0 0 0 099.594.21.45.01 Building Repair and Maintenance 0 0 0 0 0 0 099.594.21.62.01 Improvements to Buildings 0 0 8,168 55,000 0 (55,000) 099.594.21.62.02 Precinct Fire Panel Replacement D 23,456 0 0 0 0 099.594.21.62.03 Precinct Improvements w/JAG Funds 0 0 23,636 0 0 0 099.594.21.64.01 Precinct Furniture 0 0 0 30,000 0 (30,000) 099.594.21.64.05 Heavy Duty Machinery&Equipment 86,109 0 31,678 25,000 0 (25,000) 099.594.21.64.05 HVAC Units 0 67,695 0 0 0 0 099.594.21.64.07 Capital Equipment 0 0 79,840 0 0 0 099.594.21.64.15 Law Enforcement Vehicles 0 0 0 1,350,085 0 (1,350,085) 157,893 96,127 178,287 1,545,085 0 (1,545,085) Total Public Safety 25,550,697 27,669,220 26,558,076 34,317,446 35,251,248 933,802 Page 2 of 2 P:11. General GovernancelBudget12024 Budget1016 Public Safety\Public Safety Budget Worksheets 2024 General Fund 2024 Public Safety - Detail Proposed 001.016. Bucget 000.521.20.31.01 Operating Supplies 200 000.521.20.35.04 Non-Capital Equipment for JAG Grant 25,000 000.521.20.49.06 Miscellaneous Srvs/Contingency 200,000 - To account for possible fluctuations due to new cost methodologies and usage increases. 000.521,20.49.21 False Alarm Bank Fees 1,200 016.521.70.48,03 Software License & Maint. 2,500 000.512.50.46.52 District Court 1,505,901 000.515.31.46.51 Public Defender 938,568 000.515.31.46.52 Prosecutor 400,000 000.515.31.46.53 Pre-Trial Services 188,663 000.521.20.46.51 Law Enforcement 28,731,847 000.521.20.46.51 Law Enforcement Vehicles 870,000 000.523.60.46.52 Detention Services (Jail) 1,908,258 000.525.60.46.53 Emergency Management 109,230 000.554.30,46.54 Animal Control 369,881 Total: 35,251,248 P:\1.General Governance\Budget\2024 Budget\018.013 Deputy City Manager\DCM Ops budget worksheets 2024 Tab 8 001 General Fund ) 018 Operations&Administrative Services 013 Deputy City Manager Employee Count-3 FTE 2020 2021 2022 2023 2024 Increase/ Actual Actual Actual Amended Proposed Decrease Budget Budget from 2023 Wanes/Payroll Taxes/Benefits 013.513.10.10.00 Wages 172,820 181,806 350,569 412,780 436,468 23,688 013.513.10.20.00 Payroll Taxes and Benefits 58,425 59,164 117,564 138,672 148,265 9,593 231,245 240,970 468,133 551,452 584,733 33,281 Supplies 013.513.10.31.01 Office&Operating Supplies 0 0 103 300 300 0 013.513.10.32.01 Fuel 0 0 0 100 0 (100) 013.513.10.35.01 Small Tools&Minor Equipment 0 0 0 200 200 0 0 0 103 600 500 (100) Other Services&Charges 013.513.10.42.01 Postage 1 3 1 100 100 0 013.513.10.42.03 Cell Phones 1,500 1,058 1,603 1,800 1,800 0 013.513.10.42.04 Web Site Support Services&License Fr 653 0 0 0 0 0 013.513.10.43.01 Travel/Mileage 291 0 3,081 3,900 2,320 (1,580) 013.513.10.48.02 Copier Maintenance 1,119 1,035 1,394 2,000 2,000 0 013.513.10.48.03 Software Licenses and Maintenance 33,418 39,848 39,355 42,800 0 (42,800) 013.513.10.49.01 Subscriptions 21 120 0 100 100 0 013.513.10.49.02 Memberships 875 0 879 1,200 1,200 0 013.513.10.49.04 Registrations 55 1,654 851 800 2,270 1,470 37,933 43,718 47,164 52,700 9,790 (42,910) Total Deputy City Manager 269,178 284,688 515,400 604,752 595,023 (9,729) Total budget increase= (1.61%) Combined nonpayroll increase= (80.69%) P:11. General GovernancelBudget12024 Budget1018.013 Deputy City Manager\DCM Ops budget worksheets 2024 General Fund 2024 Deputy City Manager- Detail Proposed 001.018.013. Budget 013 513.10,10.00 Wages 436,468 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 148,265 013.513.10.31.01 Office & Operating Supplies 300 - Hanging files, file folders, envelopes, labels, pens, batteries, print cartridges, 3-ring binders, calendar 150 - Copy paper 150 013.513.10.35.01 Small Tools & Minor Equipment 200 - Desk equipment, chair, Misc. 013.513.10.42.01 Postage 100 - Miscellaneous 013.513.10,42.03 Cell Phone 1,800 - DCM cell($600) + Senior Admin Analyst(-$600) 1,200 - DCM laptop 600 013.513.10.43.01 Travel/Mileage 2,320 - Misc-i.e.. WSAMA - Hotel+Food 013.513.10.48.02 Copier Maintenance 2,000 - Per copy fee for maintenance &toner($.065/color& $.008/b w) 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 2,270 - WSAMA, CLE, training for Analysts Total 595,023 P:11.General Governance\Budget12024 Budget1018.014 Finance\Finance budget worksheets 2024 Tab 9 001 General Fund 018 Operations&Administrative Services 014 Finance Division Employee Count-9.75 FTEs 2020 2021 2022 2023 2024 Increase/ Actual Actual Actual Amended Proposed Decrease Budget Budget from 2023 WageslPavroll Taxes/Benefits 014.514.23.10.00 Wages 911,925 921,577 843,969 940,094 982,321 42,227 014.514.23.10.99 Overtime 1,060 3,763 36 0 0 0 014.514.23.20.00 Payroll Taxes and Benefits 387,827 _ 382,345 339,144 384,961 396,967 12,006 1,300,812 1,307,685 1,183,149 1,325,055 1,379,288 54,233 Supplies 014.514.23.31.01 Office&Operating Supplies 2,655 2,970 6,825 2,900 3,500 600 014.514.23.31.08 Repair&Maintenance Supplies 0 0 0 0 0 0 014.514.23.31.10 Vehicle Maintenance Supplies 0 288 0 0 0 0 014.514.23.32.01 Fuel 0 0 0 0 0 0 014.514.23.35.01 Small Tools&Minor Equipment 434 0 0 0 0 0 3,089 3,258 6,825 2,900 3,500 600 Other Services&Charges 014.514.23.41.05 Professional Services 5,373 0 0 2,500 2,500 0 014.514.23.41.17 Advertising 0 908 0 0 0 0 014.514.23.42.01 Postage 1,724 1,790 1,938 1,800 2,100 300 014.514.23.42.03 Cell Phones 2,931 1,528 0 0 0 0 014.514.23.43.01 Travel/Mileage 546 1,418 4,380 5,600 5,600 0 014.514.23.48.01 Equipment Repair&Maintenance 0 11 0 0 0 0 014.514.23.48.02 Copier Maintenance 2,047 2,302 2,388 2,200 2,200 0 014.514.23.48.03 Software Licenses and Maintenance 669 344 807 0 1,000 1,000 014.514.23.49.01 Subscriptions 663 65 275 500 300 (200) 014.514.23.49.02 Memberships 1,335 1,340 1,060 1,400 1,400 0 014.514.23.49.04 Registrations 2,843 3,349 4,205 4,100 4,100 0 18,131 13,055 15,053 18,100 19,200 1,100 Total Finance 1,322,032 1,323,998 1,205,027 1,346,055 1,401,988 55,933 Total budget increase= 4.16% Combined nonpayroll increase= 8.10% P:\1. General Governance\Budget12024 Budget\018.014 Finance\Finance budget worksheets 2024 General Fund 2024 Finance - Detail Proposed 001..018.014. Budget 014.514.23.10.00 Wages 982,321 014.514.23.20.00 Payroll Taxes and Benefits 396,967 - FICA, Medicare, L&l, PERS 014.514.23.31.01 Office & Operating Supplies 3,500 - Hanging files 100 - File Folders 150 - Expand folders 150 - Env- Clasp 2 bx; 1 bx coin 250 - Tablets, envelopes 300 - Pens-various types 100 - Toner for copiers/printers 450 - 3 ring binders(OS Agency and Lodging Tax) 250 - Calendars-desk/wall 200 - Check stock 550 - Copy paper 500 - Chairs or Standup desk 500 014.514.23.41.05 Professional Services 2,500 - LTGO Bond post compliance consultation with bond counsel 014.514.23.42.01 Postage 2,100 - mailing Accounts Payable checks to vendors, outside agencies and lodging tax correspondence 014.514.23.43.01 Travel / Mileage 5,600 - Washington Finance Officers Assoc conference-2 2,450 - Governmental Finance Officers Assoc(GFOA) -3 2,450 Misc mileage (bank runs, etc.) 700 014.514.23.48.02 Copier maintenance 2,200 - Per copy fee for maintenance&toner($.065/color& $.008/bw) 014.514.23.48.03 Software Licenses and Maintenance 1,000 - Adobe Licenses for Staff 014.514.23.49.01 Subscriptions 300 - Government Officers Finance Assoc(GFOA) newsletter - Governmental Acctng Standards Board newsletter 014.514.23.49.02 Membership 1,400 Washington Finance Officers Assoc(WFOA) -3 150 - memberships @ $50 ea Governmental Finance Officers Assoc(GFOA) -3 605 - memberships included - WA Society of CPAs-2 @ $210 ea 420 - American Institute of CPAs- 1 @ $225 225 Page 1 of 2 P:11. General GovernancelBudget12024 Budget1018.014 Finance\Finance budget worksheets 2024 General Fund 2024 Finance - Detail Proposed 001.018.014. Budget 014.514.23.49,04 Registration 4,100 - Washington Finance Officers Assoc conference-3 1,500 - Governmental Finance Officers Assoc(GFOA)-3 1,800 GASB Update 800 Total: 1,401,988 Page 2 of 2 P:\1.General Governance\Budget\2024 Budget\018.014 Finance\GenGov budget worksheets 2024 Tab 10 001 General Fund 090 General Government 2020 , - 2021� 2022 ' 2023 2024:. , increase! Actual, Actual Actual Amended Proposed Decrease Budget Budget from 2023 'Recurring Non-Departmental 000.586.10.00.00 SCRAPS Pass-Through Expense 1,189 0 0 0 0 0 1,189 0 0 0 0 0 Supplies 000.517.90.31.01 Office&Operating Supplies 0 118 0 0 0 0 000.517.90.31.04 Employee Recognition/Safety Program 2,281 725 1,694 3,500 3,500 0 000.518.30.31.00 Misc.Supplies 0 1,505 2,645 0 0 0 000.518.30.31.01 Office&Operating Supplies 0 64 0 0 0 0 000.518.30.31.08 Repair&Maintenance Supplies 0 67 0 0 0 0 000.518.75.31.10 Vehicle Maintenance Supplies 2,196 152 143 1,000 1,000 0 000.518.85.31.01 Office&Operating Supplies 599 670 370 0 0 0 000.518.85.35.01 Small Tools&Minor Equipment 2,977 1,670 5,467 7,000 7,000 0 000.518.85.35.08 Security Hardware 0 152 13,562 2,000 22,000 20,000 000.518.85.35.09 Network Hardware-Non Capital 0 633 10,894 33,000 9,000 (24,000) 000.518.85.35.11 Desktop Hardware-Non Capital 13,972 7,760 3,664 65,700 20,500 (45,200) 000.518.85.35.12 Desktop Software Licensing-Non Capital 1,519 21,677 12,052 36,000 0 (36,000) 000.518.85.35.14 Server Hardware 0 5,981 3,044 5,000 5,000 0 000.518.85.35.18 Security Software Licensing 0 30,419 22,197 52,950 0 (52,950) 000.518.85.35.19 Network Software Licensing 0 3,447 572 3,500 0 (3,500) 000.518.85.35.20 Server Software Licensing 0 4,524 4,038 6,500 0 (6,500) 000.518.90.31.01 Office Supplies 381 0 3,864 0 0 0 000.519.60.31.01 Office&Operating Supplies 3,267 1,665 673 3,700 3,700 0 27,192 81,229 84,879 219,850 71,700 (148,150) Other Services&Charges 000.513.10.41.05 Professional Services-Misc Studies 97,892 109,802 94,000 243,000 243,000 0 000.513.10.41.17 Advertising 0 0 667 0 0 0 000.514.23.41.01 Accounting&Auditing 105,162 117,493 77,459 120,000 120,000 0 000.514.41.49.01 Interest 0 117 459 0 0 0 000.518.10.42.01 Postage 17 55 714 1,000 1,000 0 000.518.10.42.02 Telephone 13,927 24,485 21,282 16,500 0 (16,500) 000.518.10.42.03 Cell Phones 1,480 1,338 80 2,000 0 (2,000) 000.518.10.42.08 Internet Service 9,006 9,750 1,558 10,200 0 (10,200) 000.518.10.44.03 Taxes and Assessments 0 0 0 1,000 0 (1,000) 000.518.30.47.03 Sewer 0 0 504 0 0 0 000.518.50.41.05 Professional Services 0 0 0 1,500 0 (1,500) 000.518.75.48.01 Equip Repair&Maint-Hardware Support 17,154 0 0 0 0 0 000.518.85.41.03 IT Support 15,517 1,498 1,592 30,500 80,000 49,500 000.518.85.48.01 Equip Repair&Maint-Hardware Support 0 306 5,303 10,600 0 (10,600) 000.518.85.48.03 Software License Maintenance 113,926 81,917 146,094 546,600 0 (546,600) 000.518.85.48.04 Noncapital Computer Hardware/Software 20,146 0 0 0 0 0 000.518.85.48.08 Security Infrastructure Maintenance 0 0 154 1,000 0 (1,000) 000.518.85.48.09 Network Infrastructure Maintenance 0 14,604 8,248 14,650 0 (14,650) 000.518.85.48.31 Desktop Software/Subscription Maint 0 0 0 0 44,000 44,000 000.518.85.48.32 Hosted Software as a Service 0 0 0 0 252,000 252,000 000.518.85.48.33 Server Hardware Subscription/Maint 0 0 0 0 4,600 4,600 000.518.85.48.34 Server Software Subscription/Maint 0 0 0 0 91,300 91,300 Page 1 of 3 P:\1.General Governance\Budget12024 Budget\018.014 Finance\GenGov budget worksheets 2024 001 General Fund I 090 General Government 2020 2021 2022 2023 2024 Increase/ Actual Actual Actual Amended Proposed Decrease Budget Budget from 2023 000.518.85.48.35 Network Hardware Subscription/Maint 0 0 0 0 22,800 22,800 000.518.85.48.36 Network Software Subscription/Maint 0 0 0 0 600 600 000.518.85.48.37 Security Hardware Subscription/Maint 0 0 0 0 18,500 18,500 000.518.85.48.38 Security Software Subscription/Maint 0 0 0 0 49,200 49,200 000.518.90.41.01 Merchant Charges(Bankcard Fees) 532 1,816 1,135 1,900 1,900 0 000.518.90.42.02 Telephone 0 0 6,474 0 12,600 12,600 000.518.90.42.03 Cell Phones 0 0 80 0 2,000 2,000 000.518.90.42.08 Internet Service 0 0 8,319 0 11,100 11,100 000.518.90.42.10 Network Infrastructure Access 5,155 5,210 5,421 6,600 6,600 0 000.518.90.42.11 Network Infrastructure Access-SCRAPS 0 1,199 1,218 1,200 1,200 0 000.518.90.45.03 Equipment Rental 4,169 3,869 3,869 4,000 4,000 0 000.518.90.45.07 Interfund vehicle lease 500 500 500 3,000 3,000 0 000.518.90.49.03 Printing&Binding 0 1,587 0 500 500 0 000.518.90.49.06 Miscellaneous Services 2,171 2,224 2,264 5,000 5,000 0 000.518.90.49.11 County Data Sharing Passthrough Costs 0 803 387 1,000 1,000 0 000.519.60.41.05 Professional Services 0 0 0 1,000 0 (1,000) 000.548.66.45.05 General Operating Leases:Computer 67,452 62,179 69,947 70,000 80,500 10,500 000.550.00.41.00 Economic Development-Site Selector 8,195 0 0 0 0 0 000.560.10.41.05 Outside Agencies-Social Svc&Econ.Dev. 168,331 171,872 152,564 182,000 200,000 18,000 000,566.10.41.05 Alcohol Treatment:Liquor Excise Tax 15,597 10,412 14,777 15,600 15,000 (600) 000.566.10.41.06 Alcohol Treatment:Liquor Profits 19,409 11,523 16,209 19,500 19,000 (500) 000.576.80.49.19 Homelessness Response Service-Park 420 0 0 0 0 0 686,158 634,559 641,278 1,309,850 1,290,400 (19,450) Intergovernmental Services 000.514.40.46.51 Election Costs 0 145,911 0 110,000 0 (110,000) 000.514.90.46.53 Voter Registration 100,871 85,815 97,033 100,000 100,000 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 140,411 150,830 148,194 178,018 178,018 0 253,302 394,576 257,247 400,118 290,118 (110,000) Capital Outlays 000.594.18.61.00 Land Acquisition 0 27,397 186,000 0 0 0 000,594.18.64.11 Computer Hardware-Capital 40,516 (63) 50,495 15,000 15,000 0 40,516 27,334 236,495 15,000 15,000 0 Debt Service:Principal 000.592.19.82.01 Interest and Other Debt Service Costs 0 600 1,200 600 600 0 Interfund Payments for Service 000.597.20.00.40 Transfer out-#204-City Hall bond pmt 401,450 401,500 401,400 401,150 398,950 (2,200) 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-Pvmnt Preservation 982,023 991,843 1,001,800 1,011,800 1,021,900 10,100 000.597.50.00.10 Transfer out-#501(CenterPlace kitchen reserve 36,600 36,600 0 0 0 0 000.597.50.00.10 Transfer out-#501(IT capital equip reserve) 0 0 0 0 86,500 86,500 000.597.50.00.20 Transfer out-#502-Risk Management 410,000 425,000 450,000 600,000 600,000 0 1,990,073 2,014,943 2,013,200 2,172,950 2,267,350 94,400 Total Recurring Expenditures 2,998,430 3,153,241 3,234,299 4,118,368 3,935,168 (183,200) Recurring budget increase(decrease)= (4.45%) Page 2 of 3 P:\1.General Governance\Budget\2024 Budget\018.014 Finance\GenGov budget worksheets 2024 001 General Fund 090 General Government 2020 2021 2022 2023 2024 Increase/ Actual Actual Actual Amended Proposed Decrease Budget Budget from 2023 INonrecurring Capital Outlays 099.594.18.64.00 IT capital replacement 15,075 0 7,906 15,000 152,500 137,500 099.594.18.64.05 Heavy Duty Mach.&Equip.-City Hall Generate 13,590 0 0 0 0 0 099.594.18.64.11 Computer Hardware-Capital 71,177 115,986 86,532 110,000 0 (110,000) 099.594.18.64.12 Computer Software-Capital 16,335 0 30,425 526,000 0 (526,000) 116,177 115,986 124,863 651,000 152,500 (498,500) Operating 099.518.99.31.04 COVID-Operating Supplies 57,766 0 0 0 0 0 099.518.63.49.31 COVID-Rental/Mortgage Assistance 765,205 0 0 0 0 0 099,518.63.49,32 COVID-Utility Assistance 136,442 0 0 0 0 0 099.518.63.49.33 COVID-Food Security/Insecurity 415,617 0 0 0 0 0 099.518.63.49.34 COVID-Small Business Grants 2,072,506 0 0 0 0 0 099.518,63.49.35 COVID-Non-profit Organization Grants 270,631 0 0 0 0 0 099.518.63.49.36 COVID-School Districts 415,603 0 0 0 0 0 099,518.99.41.05 COVID-Professional Services 122,207 0 0 0 0 0 331.514.60.xx.xx CLFR Expenditures 0 37,141 43,514 6,520,000 0 (6,520,000) 4,255,977 37,141 43,514 6,520,000 0 (6,520,000) Interfund Payments for Service 099.597.10.00.10 Transfer out-#101 0 2,552,600 3,084,919 3,417,840 4,654,514 1,236,674 000.597.12.00.20 Transfer out-#122 500,000 364,440 89,805 500,000 0 (500,000) 099.597.30.00.90 Transfer out-#309(Park Capital) 2,781,166 18,813 0 460,327 0 (460,327) 000.597.31.00.20 Transfer out-#312(Capital Reserve) 0 11,126,343 3,593,000 5,358,054 0 (5,358,054) 000.597.50.00.10 Transfer out-#501(new code enf.vehicle) 27,472 0 0 _ 0 0 0 3,308,638 14,062,196 6,767,724 9,736,221 4,654,514 (5,081,707) Total Nonrecurring Expenditures 7,680,792 14,215,323 6,936,101 16,907,221 4,807,014 (12,100,207) Nonrecurring budget increase(decrease)_ (71.57%) Total Governmental Division 10,679,222 17,368,564 10,170,400 21,025,589 8,742,182 (12,283,407) Total General Government increase(decrease)= (58.42%) IT Expenditures-R 935,300 754,300 (181,000) IT Expenditures-N 651,000 152,500 (498,500) 1,586,300 906,800 (679,500) Page 3 of 3 P:11. General Governance\Budget\2024 Budget1018.014 FinancelGenGov budget worksheets 2024 General Fund 2024 General Government- Detail Proposed 001.090.000 Budget Recurring Expenditures 000.517.90.31.04 Employee Recognition / Safety Program 3,500 - employee recognition event& safety supplies(i.e. defibrillator) 000.518.75.31.10 Vehicle Maintenance Supplies 1,000 000.518,85.35.01 Small Tools & Minor Equipment 7,000 - IT related supplies-laptop power supplies, cables, iPad accessories, etc. 000.518.85.35.08 Security Hardware 22,000 - Security cameras, firewall appliance replacement, etc. 000.518.85.35.09 Network Hardware 9,000 - Switch renewals/replacements 000.518.85.35.11 Computer Hardware - Non Capital 20,500 - IP phones, memory, replace UPSs, hard drives for 7,000 servers, etc. - Replace outdated iPads, scanners, monitors, etc. 7,000 - Replace conference room displays 4,500 - AN equipment 2,000 000.518.85.35.14 Server Hardware 5,000 000,519,60.31.01 Office& Operating Supplies 3,700 - kitchen supplies, calendar, copy paper, letterhead, toner, etc. 000.513.10.41.05 Contingency 243,000 - City Manager directed for professional service related tasks or to assist City Depts with line-item deficiencies 000,514.23.41.01 Accounting & Auditing 120,000 - Annual audit by State Auditor& assistance with technical issues 000.518.10.42.01 Postage 1,000 - city mailings including AP checks, UPS, etc. 000.518.85.41.03 IT Support 80,000 - server maintenance, telephone system, wiring, electrical 8,500 - Security systems support 61,500 - AN maintenance 5,000 - Temporary help desk support 5,000 000.518.85.48.31 Desktop Software/Subscription Maintenance 44,000 - Zoom licensing 6,000 - Microsoft Office Licensing 35,000 - Helpdesk Software 3,000 Page 1 of 4 P:11. General Governance\Budget\2024 Budget1018.014 FinancelGenGov budget worksheets 2024 General Fund 2024 General Government - Detail Proposed 001.090.000 Budget 000.518.85,48.32 Hosted Software as a Service 252,000 - Annual maintenance fees PageFreezer 4,000 - Annual maintenance fees Financial Software 200,000 - Annual maintenance PrinterLogic 3,000 - Annual maintenance mobile device software 2,500 - Annual maintenance service desk software 7,500 - Annual maintenance Qalert 35,000 000,518.85.48.33 Server Hardware Subscription/Maintenance 4,600 - Nimble SAN support 000.518.85.48.34 Server Software Subscription/Maintenance 91,300 - Annual maintenance fees Vmware 11,000 - Annual maintenance fees backup software 55,000 - Annual maintenance fees Laserfiche 17,000 - Annual maintenance fees on misc. other software 8,300 000.518.85.48,35 Network Hardware Subscription/Maintenance 22,800 - Annual maintenance Juniper 17,500 - Annual maintenance server room UPS 5,000 - Annual maintenance fees on misc. other hardware 300 000.518.85.48.36 Network Software Subscription/Maintenance 600 000.518.85.48.37 Security Hardware Subscription/Maintenance 18,500 Firewall support 000.518,85.48.38 Security Software Subscription/Maintenance 49,200 - Threat detection 22,000 - Email security 11,700 - Access Control Licensing 3,700 - Password Manager 6,600 Misc. other software 5,200 000.518.90.41.01 Merchant Charges (Bankcard Fees) 1,900 - bank charges and fees 000.518.10.42.02 Telephone 12,600 - Telephone service at City Hall 000.518.10.42.03 Cell Phones 2,000 - Internet access cards for IT and loaner Mi-Fi's, Maas 360 000.518.10.42.08 Internet Service 11,100 - Internet access 000.518,90.42.10 Network Infrastructure Access 6,600 - Access to Zayo dark fiber 000.518.90.42.11 SCRAPS Passthrough Costs 1,200 000,518,90.45.03 Equipment Rental 4,000 - Pitney Bowes postage machine meter rental($355 x 12) 000.518.90.45.07 Interfund vehicle lease 3,000 - Replacement on pool van 000.518.90.49.03 Printing and Binding 500 Page 2 of 4 P:11. General GovernancelBudget12024 Budget1018.014 Finance\GenGov budget worksheets 2024 General Fund 2024 General Government Detail Proposed 001.090.000 Budget 000.518.90.49,06 Miscellaneous Services 5,000 - Shredding charges, Bike helmets($3,000), etc. 000.518.90.49.11 County Data Sharing Passthrough Costs 1,000 000.548.66.45.05 General Operating Leases: Computer 80,500 - Lease of desk top and lap top PCs used by City staff 000.560.10 41.05 Outside Agencies- Social Svc. & Econ. Dev. 200,000 - Awarded through application process 000.566.10.41.05 Alcohol Treatment: Liquor Excise Tax 15,000 - Paid to Spokane County per State statute 000.566.10.41,06 Alcohol Treatment: Liquor Profits 19,000 - Paid to Spokane County per State statute 000.514.40.51.01 Election Costs 0 - Per ballot issue/per capita allocation by Spokane County every odd year 000.514.90.51.03 Voter Registration 100,000 - Per capita allocation by Spokane County 000.553.70.44.03 Taxes and Assessments 12,100 - Aging&Long Term Care of Easter WA 000.553.70.44.03 Spokane Regional Clean Air Agency 178,018 - Air quality 000.594.18.64.11 Computer Hardware - Capital 15,000 - switches, routers, domain controllers 000.592.19.82.01 Interest and Other Debt Service Costs 600 - Bank fees for servicing LTG°debt 000.597.20.00.40 Interfund Transfer LTGO Debt Service 398,950 - Fund#204 City Hall debt service payment 000.597.30.00.90 Interfund Transfer to Parks Capital Proj 160,000 - Parks capital projects 000.597.31.00.10 Construction - Pavement Preservation 1,021,900 - City pavement preservation projects 000.597.50.00.10 Interfund Transfer Equipment Replacement Reserve 86,500 - Reserve for replacement of IT capital equipment 000.597.50.00.20 Interfund Risk Management Payment 600,000 - City insurance premium transferred to Fund#501 Total Recurring Expenditures 3,935,168 Page 3 of 4 P:11. General GovernancelBudget12024 Budget\018.014 FinancelGenGov budget worksheets 2024 General Fund r 2024 General Government - Detail Proposed 001.090.000 Budget Nonrecurring Expenditures 099.594.18.64.xx Nonrecurring IT Capital Replacements 152,500 - Replace outdated copiers 20,000 - Network core replacement 60,000 - Server softwarefhardware upgrades 32,500 - Server room clean agent fire suppression system 30,000 - Misc. software contingency 10,000 099.597.10.00.10 Transfers out to Fund#101 - Cover operating deficit in the Street Fund 4,654,514 Total Nonrecurring Expenditures 4,807,014 Total General Government _ 8,742,182 Page 4 of 4 P:\1.General Governance\Budget\2024 Budget\018.017 Information Technology\IT budget worksheets 2024.ckk Tab 11 001 General Fund 018 Operations&Administrative Services 017 Information Technology Division Employee Count-3 FTEs 2020 2021 2022 2023 2024 ' Increase/ Actual Actual Actual Amended Proposed Decrease Budget Budget from 2023 Wages/Payroll Taxes/Benefits 017.518.80.10.00 Wages 0 0 281,883 304,620 313,992 9,372 017.518.80.20.00 Payroll Taxes and Benefits 0 0 108,270 118,652 119,086 434 0 0 390,153 423,272 433,078 9,806 Supplies 017.518.80.31.01 Office&Operating Supplies 0 0 270 300 300 0 017.518.80.32.01 Fuel 0 0 3 0 0 0 017.518.80.35.01 Small Tools&Minor Equipment 0 0 0 200 200 0 0 0 273 500 500 0 Other Services&Cherries 017.518.80.42.01 Postage 0 0 18 200 200 0 017.518.8D.42.03 Cell Phones 0 0 1,495 3,000 3,000 0 017.518.80.43.01 Travel/Mileage 0 0 1,133 1,000 1,200 200 017.518.80.48.02 Copier Maintenance 0 0 84 200 200 0 017.518.80.48.03 Software Licenses and Maint. 0 0 101 0 0 0 017.518.80.49.02 Memberships 0 0 75 1,000 1,000 0 017.518.80.49.04 Registrations 0 0 2,372 7,000 7,000 0 0 0 5,278 12,400 12,600 200 Total Information Technology 0 0 395,704 436,172 446,178 10,006 New Division in 2022.Historically Total budget increase= 2.29% combined with Finance. Combined nonpayroll increase= 1.55% P:\1. General GovernancelBudget12024 Budget1018.017 Information TechnologylIT budget worksheets 2024.ckk General Fund 2024 Information Technology - Detail Proposed 001.018.017. Budget 017.518.80.10.00 Wages 313,992 017.518.80.20.00 Payroll Taxes and Benefits 119,086 - FICA, Medicare, L&l, PERS 017.518.80,31.01 Office & Operating Supplies 300 - Calendars-desk/wall 100 - Misc Office Supplies 200 017.518.80.35.01 Small Tools & Minor Equipment 200 017.518.80.42.01 Postage 200 017.518,80.42.03 Cell Phones 3,000 - Cell phones for IT after hours support 017.518.80.43.01 Travel I Mileage 1,200 - ACC/S conference 900 - Misc mileage(bank runs, etc.) 300 017.518.80.48,02 Copier maintenance 200 - Per copy fee for maintenance&toner($.0651color& 017.518.80.49.02 Membership 1,000 - ACCIS-2 membership-@$500 017.518.80.49.04 Registration 7,000 - ACC/S conference - 1 Total: 446,178 Page 1 of 1 P:\1.General Governance\Budget\2024 Budget\018.016 Human Resources\HR budget worksheets 2024 Tab 12 001 General Fund 018 Operations&Administrative Services 016 Human Resources Division Employee Count-2 FTEs 2020 2021 2022 2023 2024 Increase/ Actual Actual Actual Amended Proposed Decrease Budget Budget from 2023 Wages/Payroll Taxes/Benefits 016.518.10.10.00 Wages 197,647 204,267 223,518 240,095 249,689 9,594 016.518.10.20.00 Payroll Taxes and Benefits 80,895 80,611 83,486 90,379 95,934 5,555 278,542 284,878 307,004 330,474 345,623 15,149 Supplies 016.518.10.31.01 Office&Operating Supplies 202 318 497 1,500 1,500 0 016.518.10.31.08 Repair&Maintenance Supplies 0 0 0 0 0 0 016.518.10.32.01 Fuel 0 11 10 0 0 0 016.518.10.35.13 Employee Health&Wellness Supplies 1,280 850 530 1,500 700 (800) 1,482 1,179 1037 3,000 2,200 (800) Other Services&Charges 016.518.10.41.04 Legal 1,231 534 18,123 2,000 4,000 2,000 016.518.10.41.05 Professional Services 6,690 9,223 8,676 8,400 8,400 0 016.518.10.41.17 Advertising 1,985 375 3,287 25,000 4,000 (21,000) 016.518.10.42.01 Postage 28 21 43 60 60 0 016.518.10.42.03 Cell Phones 0 0 0 0 0 0 016.518.10.43.01 Travel/Mileage 147 3 992 1,900 1,500 (400) 016.518.10.48.02 Copier Maintenance 382 487 736 100 100 0 016.518.10.49.02 Memberships 442 569 837 1,000 1,000 0 016.518.10.49.04 Registrations 0 29 395 1,150 1,150 0 016.518.10.49.07 Training 0 200 520 2,000 2,000 0 016.518.10.49.10 Employee Education Reimbursement 10,000 5,680 2,240 10,000 10,000 0 016.518,10.49.13 Employee Health&Wellness 46 0 318 500 500 0 20,951 17,121 36,167 52,110 32,710 (19,400) Total Human Resources 300,975 303,178 344,208 385,584 380,533 (5,051) Total budget increase= (1.31%) Nonpayroll budget increase= (36.65%) P:\1. General Governance\Budget\2024 Budget1018.016 Human Resources\HR budget worksheets 2024 General Fund 2024 Human Resources - Details Proposed 001.018.016 Budget 016.518.10.10.00 Wages 249,689 016.518.10.20.00 Payroll Taxes and Benefits 95,934 - FICA, medicare, L&I, PERS 016.518.10.31.01 Office & Operating Supplies 1,500 - File Folders 50 - Employee!Ds 100 Promotional Items/Copies For Job Fairs 1,000 - Labels 40 - Avery labels and dividers 60 - Note Paper 20 - Pens-various types 40 - 3 ring binders 40 - copy paper 150 016.518.10.20.00 Employee Health & Wellness Supplies 700 016.518.10.41.04 Legal 4,000 - Summit Law 016.518.10.41.05 Professional Services 8,400 - Pre-employment Physicals 2,000 - Drug and Alcohol Testing 500 - Criminal History Checks 1,400 - Navia (HRA)Admin Fee 4,500 016.518.10.41.17 Advertising 4,000 - Employee Recruitment Advertising 016.518.10.42.01 Postage 60 016.518.10.43.01 Travel/Mileage 1,500 - To attend Labor Relations Institute 850 Milage to attend Job Fairs 100 - To attend AWC Health Academy 500 - To attend AWC Wellness Forum 50 016.518,10.48.02 Copier Maintenance 100 016.518,10.49.02 Memberships 1,000 - Washington Emp. Public Relations Association 250 - Society for Human Resources Management 400 - AWC Drug and Alcohol Consortium 350 016.518.10,49.04 Registrations 1,150 - AWC Labor Relations Institute 350 - AWC Wellness Summit 0 - Job Fair Registrations 800 016.518.10.49.07 Training 2,000 - Anti Harassment 1,500 - Individualized Training 500 Page 1 of 2 P:11. General GovernancelBudget12024 Budget1018.016 Human Resources\HR budget worksheets 2024 General Fund 2024 Human Resources - Details Proposed 001.018.016 Budget 016.518.10.49.10 Educational Reimbursement 10,000 016.518.10.49.13 Health and Wellness Events 500 - $10 per employee to qualify for WellCity Award Program. Result is an estimated$30,000 savings in health insurance premiums. Total: 380,533 Page 2 of 2 P:\1.General Governance\Budget\2024 Budget\040 CPW Administration\v1-CPW Admin budget worksheet 2024 Tab 13 001 General Fund 040 Community and Public Works 000 Administration Employee Count-2 FTEs 2020 2021 2022 2023 2024 Increase/ Actual Actual Actual Amended Proposed Decrease Budget Budget from 2023 Wages/Payroll Taxes/Benefits 000.518.90.10.00 Wages 0 0 224,093 242,436 262,704 20,268 000.518.90.20.00 Payroll Taxes and Benefits 0 0 68,708 74,164 80,263 6,099 O 0 292,801 316,600 342,967 26,367 Supplies 000.518.90.31.01 Office Supplies 0 0 401 700 500 (200) 000.518.90.35.01 Small Tools&Minor Equipment 0 0 196 0 0 0 000.518.90.36.02 Non Capital Software/Hardware 0 0 0 500 500 0 O 0 597 1,200 1,000 (200) Other Services&Charges 000.518.90.41.05 Professional Services 0 0 0 50,000 50,000 0 000.518.90.42.03 Cell Phones 0 0 258 960 500 (460) 000.518.90.43.01 Travel/Mileage 0 0 224 3,000 2,500 (500) 000.518.90.48.02 Copier Maintenance 0 0 0 300 330 30 000.518.90.48.03 Software Licenses&Maintenance 0 0 323 840 910 70 000.518.90.49.01 Subscriptions 0 0 0 100 100 0 000.518.90.49.02 Memberships/Professional Licenses 0 0 247 700 600 (100) 000.518.90.49.04 Registrations 0 0 57 1,500 1,520 20 O 0 1,109 57,400 56,460 (940) ) Total CPW Administration 0 0 294,507 375,200 400,427 25,227 New Division in 2022.Historically Total budget increase= 6.72% combined with Engineering. Combined nonpayroll increase= (1.95%) r p P:11. General GovernancelBudget12024 Budget1040 CPW Administrationlvl - CPW Admin budget worksheet 2024 General Fund 2024 Community and Public Works Proposed Admin Budget 001.040.000 000.518,90.10.00 Wages 262,704 - 2.0 F TEs 1.0 Bill, Lorri 000.518.90.20.00 Payroll Taxes and Benefits 80,263 - FICA, Medicare, L&1, PERS 000.518.90.31.01 Office Supplies 500 - Standard Office Supplies, Copy Paper Budget Amt $10,000 Eng-Gen- 70% Eng-Devi-25% Eng-Admin -5% 500 - If specific item for dept, 100%for each dept Business cards, Name plates - 100%if item is fora specific person/purpose 000.518.90.36.02 Non Capital PC Software/Hardware 500 000.518.90.41.05 Professional Services 50,000 - Special Projects 000.518.90.42.03 Cell Phones 500 - Avg price $42.10/mo, $505/yr - Cell phone 0 - 1pad 500 000.518.90.43.01 Travel/Mileage 2,500 - Car Rental, Flights, Lodging&Meals, Travel Expenses 000.518,90.48.02 Copier Maintenance 330 - Copier Yearly cost $6,000 Gen Eng- 75% Gen Devl-25% Gen Admin-5% 300 Plotter repair Not on contract. $150/hr for service. Est. $600/yr Gen Eng- 75% Gen Devi-25% Gen Admin-5% 30 - Copier fees:.0082/black, .053/color 000.518.90.48.03 Software Licenses & Maintenance 910 - Adobe Acrobat Pro (2)@ $205/ea 410 - New software seats 500 000.518.90.49.01 Subscriptions 100 Page 1 of 2 P:\1. General Governance\Budget12024 Budget1040 CPW Administrationlvl - CPW Admin budget worksheet 2024 General Fund 2024 Community and Public Works Proposed Admin Budget 001.040.000 000.518.90.49.02 Membership & Professional Licenses 600 - Professional Engineer($120/ea) Odd yr 0 - American Public Works Association (1 x $270) 270 - Various 330 000.518.90,49.04 Registrations 1,520 - Class Registration, Webinar fees & Training 2 staff @ $750 1,500 - BNSF 20 Total: 400,427 Page 2 of 2 P:\1.General Governance\Budget\2024 Budget\041 Engineering\v1-Engineering budget worksheet 2024 Tab 14 001 General Fund 040 Community and Public Works 041 Engineering Employee Count-46.23 FTEs General Fund=12.1 FTEs Street Fund=10.25 FTEs Capital Projects=12.5 FTEs 2020 2021 2022 2023 2024 Increase/ Stormwater Fund=8.53 FTEs Actual Actual Actual : Amended Proposed Decrease Stormwater Capital=2.85 FTEs Budget Budget from 2023 Wages/Payroll Taxes/Benefits 041.543.10.10.00 Wages 617,387 676,979 635,376 764,473 811,167 46,694 041.543.10.10.99 Overtime 322 4,360 834 0 0 0 041.543.10.20.00 Payroll Taxes and Benefits 260,780 275,718 258,197 313,618 338,394 24,776 041.543.10.10.01 Intern-Wages 0 0 0 7,638 8,324 686 041.543.10.20.01 Intern-Payroll Taxes and Benefits 0 0 0 1,820 2,281 461 041.558.50.10.00 Wages 335,688 409,530 524,326 491,725 519,355 27,630 041.558.50.10.99 Overtime 8,097 11,271 23,467 0 0 0 041.558.50.20.00 Payroll Taxes and Benefits 159,715 174,543 207,873 188,023 200,701 12,678 1,381,989 1,552,401 1,650,073 1,767,297 1,880,222 112,925 Supplies 041.543.10.31.01 Office Supplies 2,884 3,165 5,624 7,000 7,000 0 041.543.10.31.05 Meeting Supplies 7 16 0 100 100 0 041.543.10.31.06 Safety Equipment 172 156 601 900 500 (400) 041.543.10.31.08 Repair&Maintenance Supplies 0 442 172 1,000 500 (500) 041.543.10.31.10 Vehicle Maintenance Supplies 1,795 2,995 960 3,500 3,500 0 041.543.10.32.01 Fuel 2,345 3,047 4,342 5,500 7,000 1,500 041.543.10.35.01 Small Tools&Minor Equipment 1,360 1,108 1,112 4,100 3,000 (1,100) 041.543.10.36.02 Non Capital PC software/Hardware 0 0 0 750 850 100 041.558.50.31.01 Office Supplies 868 914 1,353 2,500 2,500 0 041.558.50.31.03 Publications 0 0 0 300 300 0 041.558.50.31.05 Meeting Supplies 0 0 0 100 100 0 041.558.50.31.06 Safety Equipment 97 126 0 500 500 0 041.558.50.31.08 Repair&Maintenance Supplies 0 383 453 500 500 0 041.558.50.31.10 Vehicle Maintenance Supplies 4,580 3,659 924 1,500 1,500 0 041.558.50.32.01 Fuel 4,047 5,708 6,244 7,500 7,500 0 041.558.50.35.01 Small Tools&Minor Equipment 32 193 114 750 750 0 18,187 21,912 21,899 36,500 36,100 (400) Other Services&Charges 041.543.10.41.03 ESRI ARC/GIS 39,657 19,326 5,431 4,616 18,000 13,384 041.543.10.41.05 Professional Services 25,668 31,727 1,552 130,000 80,000 (50,000) 041.543.10.41.17 Advertising 1,401 1,510 325 4,300 5,000 700 041.543.10.42.01 Postage 388 144 351 500 500 0 041.543.10.42.03 Cell Phones 5,262 5,420 5,667 7,930 5,705 (2,225) 041.543.10.43.01 Travel/Mileage 1,266 5,051 2,120 6,000 6,000 0 041.543.10.45.07 Interfund Vehicle Lease 6,000 6,000 6,000 11,600 11,600 0 041.543.10.48.01 Equipment Repair&Maintenance 143 641 796 2,500 2,000 (500) 041.543.10.48.02 Copier Maintenance 2,456 3,787 4,275 4,200 4,950 750 041.543.10.48.03 Software Licenses&Maintenance 19,119 12,104 18,971 28,950 24,485 (4,465) 041.543.10.49.01 Subscriptions 0 0 0 0 0 0 041.543.10.49.02 Memberships/Professional Licenses 967 939 1,207 2,495 2,790 295 Page 1 of 2 P:\1.General Governance\Budget\2024 Budget\041 Engineering\v1-Engineering budget worksheet 2024 001 General Fund 040 Community and Public Works 041 Engineering Employee Count-46.23 FTEs General Fund=12.1 FTEs Street Fund=10.25 FTEs Capital Projects=12.5 FTEs 2020 2021 2022 2023 2024 Increase) Stormwater Fund=8.53 FTEs Actual Actual Actual Amended Proposed Decrease Stormwater Capital=2.85 FTEs Budget Budget from 2023 041.543.10.49.03 Printing&Binding 833 919 1,890 1,080 1,260 180 041.543.10.49.04 Registrations 350 5,932 5,245 8,000 8,000 0 041.543.10.49.05 Filing&Recording Fees 0 0 0 300 1,000 700 041.543.10.49.06 Miscellaneous Services 0 0 916 0 0 0 041.543.10.49.18 Vehicle License&Registration 0 62 62 0 0 0 041.543.10.49.25 Professional Services 0 0 232 0 0 0 041.558.50.41.03 ESRI ARC/GIS 23,324 9,884 3,693 3,450 13,500 10,050 041.558.50.41.05 Professional Services 69,380 29,947 37,719 40,000 120,000 80,000 041.558.50.41.17 Advertising 0 0 239 0 0 0 041.558.50.42.01 Postage 123 37 31 2,000 2,000 0 041.558.50.42.03 Cell Phones 2,191 2,542 2,207 2,260 2,825 565 041.558.50.43.01 Travel/Mileage 139 970 128 1,500 1,500 0 041.558.50.45.07 Interfund Vehicle Lease 3,000 3,000 3,000 11,000 11,000 0 041.558.50.48.01 Equipment Repair&Maintenance 2,226 1,281 944 2,000 2,000 0 041.558.50.48.02 Copier Maintenance 819 1,262 1,425 1,500 1,650 150 041.558.50.48.03 Software Licenses&Maintenance 1,147 3,038 1,717 7,858 9,645 1,787 041.558.50.49.02 Memberships/Professional Licenses 811 586 799 1,470 1,175 (295) 041.558.50.49.03 Printing&Binding 98 151 130 120 60 (60) 041.558.50.49.04 Registrations 525 3,145 1,017 3,000 3,130 130 041.558.50.49.05 Filing&Recording Fees 0 0 0 500 500 0 041.558.50.49.25 Professional Licenses 0 0 116 0 0 0 207,293 149,405 108,205 289,129 340,275 51,146 Total Engineering 1,607,469 1,723,718 1,780,177 2,092,926 2,256,597 163,671 041.543.10=General Engineering Total budget increase= 7.82% 041.558.50=Development Engineering Combined nonpayroll increase= 15.58% Page 2 of 2 P:11. General GovernancelBudget12024 Budget\041 Engineeringlvl - Engineering budget worksheet 2024 General Fund 2024 Community and Public Works Proposed Engineering Division Budget 001.040.041. General- Engineering: Wages 041.543.10.10.00 Wages 811,167 - Eng: 7.10 / CIP: 12.2 / CIP: 1.0 Limited Term ENG 1.0 Gloria, ENG .90 Candice ENG .50 Erica, Jeff, Rachel Rob ENG .25 Adam, Akiko, Jared, Jeremiah, Kody, Mitch, Randy, Sawyer ENG .20 CPW Liaison, Glenn, Kelly, Kristen, Sr Eng 1 ENG .10 Eng/Sr Eng, Pete CIP ..75 Akiko, Jared, Jeremiah, Kody, Mitch, Randy, Sawyer CIP ..70 Eng/Sr Eng, Glenn, Kelly, Kristen, Sr Eng 1 CIP .50 Erica, Jeff, Rob, Limited Term x 2 CIP .35 Allen, Dana, Don, Tom A, Tyler CIP .20 CPW Liaison 041.543.10.20.00 Payroll Taxes and Benefits 338,394 - FICA, Medicare, L&l, PERS 041.543.10,10.01 Wages: Interns 8,324 ENG .20 (2) Interns CIP .80 (2) Interns 041.543.10.20.01 Payroll Taxes and Benefits: Interns 2,281 - FICA, Medicare, L&l, PERS General-Development: Wages 041.558.50.10.00 Wages 519,355 - 4.75 FTEs 1.0 Henry, Scoff, .75 Chad R, John J, Tyson .50 Rachel 041.558.50.20.00 Payroll Taxes and Benefits 200,701 - FICA, Medicare, L&1, PERS General- Engineering 041.543.10.31.01 Office Supplies 7,000 - Standard Office Supplies, Copy Paper Budget Amt $10,000 Eng-Gen- 70% 7,000 Eng-Devl-25% Eng-Admin-5% - If specific item for dept, 100%for each dept Business cards, Name plates - 100%if item is for a specific person/purpose 041.543.10.31.03 Publications 0 - Other publications 041.543.10.31.05 Meeting Supplies 100 Page 1 of 6 P:11. General Governancell3udget12024 Budget1041 Engineeringlvl - Engineering budget worksheet 2024 General Fund 2024 Community and Public Works Proposed Engineering Division Budget _ 001.040.041. 041.543.10.31.06 Safety Equipment 500 - Safety vests, eye/ear protection, hard hats Weather condition items(smoke, heat) 041.543.10.31.08 Repair& Maintenance Supplies 500 - Spray paint, stakes, cones 041.543,10.31.10 Vehicle Maintenance Supplies 3,500 - Internal Fleet Repairs(annually and as needed) - 5.5 vehicles (see Fuel for detail) 041.543.10.32.01 Fuel 7,000 Fuel for(5.5)vehicles - Engineering 1.0 2-300: 2003 Ford Explorer(GIP Pool) 1.0 5-215: 2004 Ford F-150 1.0 5-224:2021 Ford Explorer - Engineering/Street .5 2-203:2014 Ford Escape SE .5 5-216:2014 Ford F-150 .5 5-222.'2021 Ford F-150 .5 5-228:2022 Ford F-250 .5 5-229:2022 Ford F-150 .5 TBD 041.543.10.35.01 Small Tools & Minor Equipment 3,000 - Tape measures, surveying equipment, levels, and other misc. devices that would be used to inspect contractors'work.,possible new laser level 041.543.10.36.02 Non Capital PC Software/Hardware 850 - Specialty monitors. IT provides(4)per year 041,543.10.41.03 ESRI /ARC GIS 18,000 - Cost$89,842.25. Use$90,000 for the split Eng Gen-20% 18,000 Eng Devl- 15% Planning-25% Storm-20% Econ Devi-20% 041.543.10.41.05 Professional Services 80,000 - Pre-design work/Project not assigned 30,000 - Grant application Professional Support 50,000 041,543.10.41.17 Advertising 5,000 - Non project items,job ads(Indeed ...) - Federal NE Roster 041.543,10.42.01 Postage 500 Page 2 of 6 P:11. General Governance\Budget12024 Budget\041 Engineeringlvl - Engineering budget worksheet 2024 General Fund 2024 Community and Public Works Proposed Engineering Division Budget 001.040.041. 041.543.10.42.03 Cell Phones 5,705 - Avg price$42.10/mo, $505/yr 1.0 Phones (3) 1,515 Erica, Jared, Kody .5 Phones (3.5) Allen, Dana, Don, Tom A, Tyler, (2)Limited term 1,770 Laptop(3.5) 1,770 .5 Allen, Dana, Don, Tom A, Tyler, (2) Limited term Msg Archiving$100/pp x(6.5) 650 041.543.10.43.01 Travel/Mileage 6,000 - Car Rental, Flights, Lodging, Meals 041.543.10.45.07 lnterfund Vehicle Lease 11,600 041.543.10.48.01 Equipment Repair& Maintenance 2,000 5,5 vehicles - Outside Fleet Repairs 041.543.10.48.02 Copier Maintenance 4,950 - Copier Yearly cost $6,000 Gen Eng- 75% 4,500 Gen Devl-25% Gen Admin-5% Plotter repair Not on contract. $150/hr for service. Est. $600/yr Gen Eng- 75% 450 Gen Devi-25% Gen Admin-5% - Copier fees:.0082/black, .053/color 041.543.10.48.03 Software Licenses & Maintenance 24,485 - Adobe Acrobat Pro(1)@ $205/ea 205 - Bentley Systems: Culvert, Flow Master, Pond Pack 995 - Equipment Watch 4,700 - AutoCAD -Prices good to 2028(any add ons =$3,000) - ES: (10) @ $616/ea (thru 2028) 6,160 - C3D (2) @ $1200(thru 2028) 1,800 - New seat @$3010 3,010 - Blue Beam- (20) seats- 189/yr 3,780 - Blue Beam-New seat($400 seat, then$400/yr) 400 - Eagleweb Access-online search for county easements 160 - Microsoft Project 275 - New software seats 3,000 Page 3 of 6 P:11. General Governance\Budget12024 Budget1041 Engineeringlvl - Engineering budget worksheet 2024 General Fund 2024 Community and Public Works Proposed Engineering Division Budget 001.040.041. 041.543.10.49.02 Membership & Professional Licenses 2,790 - Professional Engineer($120/ea) Even yr: (4.5) Gloria, Glenn, Adam, Jeremiah, Mitch 540 Odd yr.' (5) Rob, Erica, Kelly, Kristen, ?Sr. Eng 600 - American Public Works Association-$220/ea 770 - WTS International 100 - ASCE 280 - Various 500 041.543.10.49.03 Printing & Binding 1,260 - WSDOT Specs-now yearly$60-Qty-21 041.543.10.49.04 Registrations 8,000 - Class Registration, Webinar fees& Training Engineering staff 7,500 - BNSF 500 041.543.10.49.05 Filing & Recording Fees 1,000 - Non project General- Development 041.558.50.31.01 Office Supplies 2,500 - Standard Office Supplies, Copy Paper Budget Amt $10,000 Eng-Gen- 70% Eng-Devl-25% 2,500 Eng-Admin-5% - If specific item for dept, 100%for each dept Business cards, Name plates - 100%if item is for a specific person/purpose 041.558.50.31.03 Publications 300 041.558.50.31.05 Meeting Supplies 100 - Developer's Forums 041.558.50.31.06 Safety Equipment 500 - Safety vests, eye/ear protection, hard hats temporary traffic control equipment - Weather condition items(smoke, heat) 041.558.50.31.08 Repair& Maintenance Supplies 500 - Spray paint, stakes, cones 041.558.10.31.10 Vehicle Maintenance Supplies 1,500 - Internal Fleet Repairs(annually and as needed) - 2.0 vehicles(see Fuel for detail) Page 4 of 6 P:\1. General Governance\Budget\2024 Budget1041 Engineeringlvl - Engineering budget worksheet 2024 General Fund 2024 Community and Public Works Proposed Engineering Division Budget 001.040.041. 041.558.50.32.01 Fuel For2.0 vehicles 7,500 1.0 4-013 2022 Ford F-150 1,0 5-223 2021 Ford F-150 (when Shane gets his new vehicle) 5-200 2008 Ford F-150 041.558.50.35.01 Small Tools & Minor Equipment 750 - Tape measures, surveying equipment, levels, and other misc. devices that would be used to inspect contractors"work. 041.558.50.41.03 ESRI /ARC GIS 13,500 Cost$89,842,25. Use$90,000 for the split Eng Gen- 20% Eng Devi- 15% 13,500 Planning- 25% Storm-20% Econ Devi-20% 041.558.50.41.05 Professional Services 120,000 - Survey Contract/Inspection Contract 041.558.50.42.01 Postage 2,000 041.558.50.42.03 Cell Phones 2,825 - Avg price $42.10/mo, $505/yr 1.0 Phones(3) 1,515 Scott, Tyson, John J Laptop (2) 1,010 1.0 Scott, Tyson Msg Archiving$100/pp x(3) 300 041.558.50.43.01 Travel/ Mileage 1,500 - Car Rental, Flights, Lodging, Meals 041.558.50.45.07 Interfund Vehicle Lease 11,000 041.558.50,48.01 Equipment Repair & Maintenance 2,000 - Outside Fleet Repairs 041.558.50.48.02 Copier Maintenance 1,650 - Copier Yearly cost $6,000 Gen Eng- 75% Gen Devl-25% 1,500 Gen Admit?-5% Plotter repair Not on contract. $150/hr for service. Est. $6001 yr Gen Eng- 75% Gen Devi-25% 150 Gen Admin-5% - Copier fees:.0082/black, .053/color Page 5 of 6 P:11. General Governance\Budget\2024 Budget1041 Engineeringlvl - Engineering budget worksheet 2024 General Fund 2024 Community and Public Works Proposed Engineering Division Budget 001.040.041. 041.558.50.48.03 Software Licenses & Maintenance 9,645 - Adobe Acrobat(5)@ $205/ea 1,025 - AutoCAD - ES: (.5)@ $616/ea (thru 2028) 620 - SmartGov (Brightly Software) Cost Use$40,000 for the split Eng Devl-20% 8,000 Planning-25% Code- 10% Building -45% 041.558.50.49.02 Membership/ Professional Licenses 1,175 - Professional Engineer($120/ea) 120 Even yr:Henry Odd yr: Chad R - American Society of Civil Engineers(ASCE) 280 - Association of State Floodplain Managers(ASFPM) 100 - American Water Resources Assoc(AWRA) 180 - WTS 100 - ITE 100 - Various 295 041.558.50.49.03 Printing & Binding 60 - WSDOT Specs-(1) 041.558.50.49.04 Registrations 3,130 - 6 staff @$500 3,000 - BNSF 130 041.558.50.49.05 Filling & Recording Fees 500 Total: 2,256,597 Page 6 of 6 P:\1.General Governance\Budget\2024 Budget\043 Building\v1-Building budget worksheet 2024 Tab 15 001 General Fund 040 Community and Public Works 043 Building Employee Count-15 FTEs 2020 2021 .r 2022' 2p23;,, 024 .lnareasel 'Actual z,Aotual ,Actual,, Amended Proposed.- :Decrease';:. . : . .; Budget' :Budget:.. from 2023 Wages/Payroll Taxes/Benefits 043.524.60.10.00 Wages 126,147 134,866 146,835 157,788 179,292 21,504 043.524.60.20.00 Payroll Taxes and Benefits 53,033 55,043 67,854 62,730 89,247 26,517 043.558.50.10.00 Wages 974,257 1,008,417 957,018 1,024,846 1,073,579 48,733 043.558.50.10.99 Overtime 1,359 518 280 20,000 20,000 0 043.558.50.20.00 Payroll Taxes and Benefits 423,741 431,946 381,211 434,485 454,483 19,998 1,578,537 1,630,790 1,553,198 1,699,849 1,816,601 116,752 Supplies 043.524.60.31.01 Office&Operating Supplies 49 16` 603 500 ` 700 200 043.524.60.31.06 Safety Equipment 314 0 0 2,000 2,000 0 043,524.60.31.08 Repair&Maintenance Supplies 0 134 245 1,500; 500 (1,000) 043.524.60.31.10 Vehicle Maintenance Supplies 207 2,056 1,418 2,000` 5,000 3,000 043.524.60.32.01 Fuel 1,081 1,388 3,331 5,000 6,000 1,000 043.524.60.35.01 Small Tools&Minor Equipment 297 0 235 500 500 0 043.558.50.31.01 Office&Operating Supplies 2,002 4,748 3,733 5,500 5,000 (500) 043.558.50.31.02 Forms 0 0 0 1,000 1,000 0 043.558.50.31.03 Publications 4,620 914 0 5,500 1,000 (4,500) 043.558.50.31.06 Safety Equipment 0 0 93 500 750 250 043.558.50.31.08 Repair&Maintenance Supplies 789 192 0 500 500 0 043.558.50.31.10 Vehicle Maintenance Supplies 1,508 7,376 1,489 6,000 6,000 0 043.558.50.32.01 Fuel 3,374 5,497 7,568 8,500 9,000 500 043.558.50.35.01 Small Tools&Minor Equipment 1,146 0 381 3,500 3,500 0 043.558.50.48.04 Non Capital Office Software/Hardware 571 0 566 0 0 0 15,958 22,321 19,662 42,500 41,450 (1,050) Other Services&Charges 043.524.60.41.17 Advertising 169 0 0 0 0 0 043.524.60.41.18 Legal Notices 0 0 0 0 500 500 043.524.60.42.01 Postage 340 404 485 500 600 100 043.524.60.42.03 Cell Phones 2,754 1,629 1,707 1,920 2,220 300 043.524.60.43.01 Travel/Mileage 0 0 0 5,000 2,000 (3,000) 043.524.60.45.07 Interfund Vehicle Lease 500 3,800' 3,800 8,500 3,800 (4,700) 043.524.60.48.01 Equipment Repair and Maintenance 0 11 0 1,000 5,000 4,000 043.524.60.48.03 Software Licenses&Maintenance : 0 0 0 3,350 4,410 1,060 043.524.60.49.02 Memberships 170 0 55 750 750 0 043.524.60.49.04 Registrations 140 0 0 1,500 1,500 0 043.524.60.49.06 Miscellaneous Services 0 2,178 0 0 0 0 043.524.60.49.08 Code Enforcement Abatement 5,576 13,053 219,397 200,000 200,000 0 043 524.60.49.18 Vehicle License&Registration 62 0 0 0 0 0 043.558.50.41.01 Credit Card&Bankcard Fees 56,155 72,157 65,047 90,000 100,000 10,000 043.558.50.41.05 Professional Services 366 187 0 5,000 5,000 0 043.558.50.41.17 Advertising 25 0 0 0 0 0 043 558.50.41.18 Legal Notices 0 0 0 300 300 0 043 558.50.42.01 Postage 498 331 322 500 600 100 Page 1 of 2 P:\1.General Governance\Budget\2024 Budget\043 Building\v1-Building budget worksheet 2024 001 General Fund 040 Community and Public Works 043 Building Employee Count-15 FTEs _ 2020 2021 2022 2023 2024 Increase/ Actual Actual Actual Amended Proposed Decrease Budget Budget from 2023 043.558.50.42.03 Cell Phones 5,043 4,541 4,357 4,800 5,150 350 043.558.50.43.01 Travel/Mileage 0 0 25 5,000 5,000 0 043.558.50.45.07 Interfund Vehicle Lease 11,500 11,500 11,500 11,500 11,500 0 043.558.50.48.01 Equipment Repair&Maintenance 2,525 2,305 0 5,000 7,000 2,000 043.558.50.48.02 Copier Maintenance 2,813 3,207 2,300 2,800 3,300 500 043,558.50.48.03 Software Licenses&Maintenance 15,318 16,160 29,338 18,040 20,375 2,335 043.558.50.49.02 Memberships 1,309 549 745 900 900 0 043.558.50.49.04 Registrations 1,177 1,440 1,022 7,800 7,800 0 043.558.50.49.05 Filing&Recording Fees 705 310 0 0 0 0 043,558.50.49.06 Miscellaneous Services 0 0 0 500 500 0 107,145 133,762 340,100 374,660 388,205 13,545 Total Recurring Expenditures 1,701,640 1,786,873 1,912,960 2,117,009 2,246,256 129,247 Total budget increase= 6.11% Combined nonpayroll increase= 3.00% Nonrecurring Items 099.524.60.35.03 Non Capital Office Furniture&Equipmen 11,579 0 0 0 0 0 Total Building 1,713,219 1,786,873 1,912,960 2,117,009 2,246,256 129,247 043.524.60=Code Enforcement 043.558.50=Building Page 2 of 2 P:\1. General Governance\Budget\2024 Budget\043 Building\v1 - Building budget worksheet 2024 General Fund 2024 Community and Public Works Proposed Building Division Budget 001.040.043 CODE ENFORCEMENT -WAGES & TAXES 043.524.60.10.00 Wages 179,292 - 2 FTEs Code Enf Officers 043.524.60.20.00 Payroll Taxes and Benefits 89,247 BUILDING -WAGES &TAXES 043.558.50.10.00 Wages 1,073,579 - 13 FTEs Building Official Asst Building Official Dev Sery Coor Senior Permit Sp Permit Facillitator Plan Examiner Bldg Inspector II Office Asst 1 Admin Asst 043.558.50.10.99 Overtime 20,000 addresses times of increased workload, Admin assistance for Planning Commission. 043.558.50.20.00 Payroll Taxes and Benefits 454,483 CODE ENFORCEMENT EXPENSES 043.524.60.31.01 Office & Operating Supplies 700 - 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, boots, PPE for abatements 043.524.60.31.08 Repair& Maintenance Supplies 500 - Non-vehicle related 043.524.60.31.10 Vehicle Maintenance Supplies 5,000 - (2) vehicles- internal repairs 043.524.60.32.01 Fuel 6,000 - 4-005: 2008 Chevy Colorado - 4-003: 2008 Chevy Colorado 043.524.60.35.01 Small Tools & Minor Equipment 500 - Hammer, ladder, posts 043.524.60.41.18 Legal Notices 500 043.524.60.42.01 Postage 600 Page 1 of 5 P:\1. General Governance\Budget\2024 Budget\043 Building\v1 - Building budget worksheet 2024 General Fund 2024 Community and Public Works Proposed Building Division Budget 001.040.043 043.524.60.42.03 Cell Phones 2,220 - Avg privice$42.10/mo, $505/yr - (2)Phones(Chris, Tim) 1,010 - (2) (Pads:(Chris, Tim) 1,010 - Msg Archiving$100/pp x (2) 200 043.524.60.43.01 Travel/Mileage 2,000 - Code Enforcement Officers Semi-annual meeting 043.524.60.45.07 Interfund Vehicle Lease 3,800 043.524.60.48.01 Equipment Repair and Maintenance 5,000 - Repairs to the Code Enforcement officer's vehicles which must be taken to an outside repair facility 043.524.60.48.03 Software Licenses & Maintenance 4,410 - SmartGov Cost Use$40,000 for the split Eng Devi-20% Planning-25% Code- 10% 4,000 Building -45% Adobe Pro $205/pp 410 043.524.60.49.02 Memberships 750 - Washington Association of Code Enforcement Officers - American Association of Code Enforcment Other 043.524.60.49.04 Registrations 1,500 - Class Registration, Webinar fees& Training - (2)@ $750 043.524.60.49.08 Code Enforcement Abatement 200,000 - avg nuisance $5,000, avg structure$100,000. Consider Receivership Program BUILDING EXPENSES 043.558.50.31.01 Office & Operating Supplies 5,000 - Standard Office Supplies, Copy Paper Marianne orders for entire floor-budget Amt $7,000 Building-60% 4,500 Planning-20% Econ Devl-20% - If specific item for dept, 100% for each dept 500 043.558.50.31.02 Forms 1,000 - inspection tags, correction notices Page 2 of 5 P:\1. General Governance\Budget\2024 Budget\043 Building\v1 - Building budget worksheet 2024 General Fund 2024 Community and Public Works Proposed Building Division Budget 001.040.043 043.558.50.31.03 Publications 1,000 - Code books and update publications for 10 employees. Every 3 yrs . Multiple books. Off years-cover specialty code books 043.558.50.31.06 Safety Equipment 750 - safety vests, safety glasses, hard hats, flashlights, safety kits for the vehicles, yellow caution tape, dust masks 043.558.50.31.08 Repair& Maintenance Supplies 500 - Non-vehicle related(Wide Format Copier Repair) 043.558.50.31.10 Vehicle Maintenance Supplies 6,000 - (4) vehicles- internal repairs 043.558.50.32.01 Fuel 9,000 - 4-007: 2013 Ford Escape SE - 4-009-2014 Ford Escape SE - 4-010-2015 Ford Escape - 4-011 -2016 Ford Explorer 043.558.50.35.01 Small Tools & Minor Equipment 3,500 - Tools for field work 043.558.50.48.04 Non Capital Office Software/Hardware 0 043.558.50.41.01 Credit Card & Bankcard Fees 100,000 - 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. 043.558.50.41.17 Professional Services 5,000 - 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 043.558.50.41.18 Legal Notices 300 043.558.50.43.01 Postage 600 - Covers all required and necessary mailed correspondence, certified mail Page 3 of 5 P:\1. General Governance\Budget\2024 Budget\043 Building\v1 - Building budget worksheet 2024 General Fund 2024 Community and Public Works Proposed Building Division Budget 001.040.043 043.558.50.45.07 Cell Phones 5,150 - Avg privce$42.10/mo, $505/yr - (3)Phones(Bryan, Bob, Jim) 1,515 - (4) IPads: (Ken, Bob, Bryan, Jim) 2,020 (3)HP Laptop (Mike, Jenny, Greg) 1,515 Msg Archiving$100/pp x(32) 100 043.558,50.48.01 Travel/Mileage 5,000 - Car Rental, Flights, Lodging, Meals, Training/Travel expenses 043.558.50.48.02 Interfund Vehicle Lease 11,500 043.558.50.48.03 Equipment Repair& Maintenance 7,000 - Repairs to the Building Inspector's and pool vehicles which must be taken to an outside repair facility 043.558.50.49.01 Copier Maintenance 3,300 - Mail/Front Desk Copier(Reception Ricoh 4000) Yearly cost $1,000 Building- 75% 700 Planning- 15% Econ Devlp- 10% - Permit Center Copier(Permit Center Ricoh) Yearly cost $4,200 2,100 Building-50% Planning-30% Econ Devlp-20% Plotter repair Not on contract. $150/hr for service. Est. $1,000/yr Building-50% 500 Planning-30% Econ Devip-20% 043.558.50.49.02 Software Licenses & Maintenance 20,375 - Adobe license $205/yr x(6) 1,230 - SmartGov(Brightly software) Cost Use$40,000 for the split Eng Devi-20% Planning-25% Code- 10% Building -45% 18,000 - Blue Beam $189 x (5) 945 - Plan analyst 200 Page 4 of 5 P:\1. General Governance\Budget\2024 Budget\043 Building\v1 - Building budget worksheet 2024 General Fund 2024 Community and Public Works Proposed Building Division Budget 001.040.043 043.558.50.49.04 Memberships 900 - International Code Conference (ICC)governmental 265 membership Parlimentarian 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 115 043.558.50.49.06 Registrations 7,800 - Class Registration, Webinar fees& Training (13) @ $600 043.558.50.49.06 Miscellaneous Services 500 - Shredding and misc. services Total: 2,246,256 Page 5of5 P:\1.General Governance\Budget\2024 Budget\044 Planning\v1-Planning budget worksheet 2024 Tab 16 001 General Fund 040 Community and Public Works 044 Planning Employee Count-5 FTEs 2020 2021 2D22 2023 2024 Increase/ Actual Actual Actual Amended Proposed Decrease Budget Budget from 2023 Wanes/Payroll Taxes/Benefits 044.558.60.10.00 Wages 255,769 239,861 456,777 506,016 506,040 24 044.558.60.20.00 Payroll Taxes and Benefits 113,317 94,839 170,228 202,168 205,775 3,607 369,086 334,700 627,005 708,184 711,815 3,631 Supplies 044.558.60.31.01 Office Supplies 2,692 434 2,415 3,400 3,400 0 044.558.60.31.03 Publications 0 41 83 1,230 1,230 0 044.558.60.31.05 Meeting Supplies 530 90 89 500 500 0 044.558.60.32.01 Fuel 0 0 0 0 0 0 044.558.60.35.01 Small Tools&Minor Equipment 91 151 137 400 400 0 3,313 716 2,724 5,530 5,530 0 Other Services&_Charges 044.558.60.41.03 ESRI ARC/GIS 80,451 99,637 7,953 5,750 22,500 16,750 044.558.60.41.05 Professional Services 19,709 32,157 19,204 40,000 210,000 170,000 044.558.60.41.17 Advertising 0 0 199 600 600 0 044.558.60.41.18 Legal Notices 24,011 22,528 16,976 30,000 30,000 0 044.558.60.41.54 Hearing Examiner 38,305 24,040 25,235 40,000 40,000 0 044.558.60.42.01 Postage 1,387 1,247 1,143 2,000 2,000 0 ' 044.558.60.43.01 Travel/Mileage 18 14 839 5,000 5,000 0 044.558.60.48.02 Copier Maintenance 1,528 1,808 1,059 1,410 1,740 330 044.558.60.48.03 Software Licenses&Maintenance 15,592 15,618 749 11,525 13,325 1,800 044.558.60.49.01 Subscriptions 150 158 0 0 0 0 044.558.60.49.02 Memberships 1,504 1,905 1,822 3,230 3,080 (150) 044.558.60.49.03 Printing&Binding 555 0 0 500 1,000 500 044.558.60.49.04 Registrations 335 572 1,247 4,000 4,000 0 044.558.60.49.05 Filing&Recording Fees 15,273 20,373 28,819 30,000 30,000 0 044.558.60.49.06 Miscellaneous Services 0 0 177 0 500 500 198,818 220,057 105,422 174,015 363,745 189,730 Total Planning 571,217 555,473 735,151 887,729 1,081,090 193.361 Historically accounted for in Building. Total budget increase= 21.78% Actuals included here for analysis. Combined nonpayroll increase= 105.67% P:\1. General Governance\Budget\2024 Budget\044 Planning\vl - Planning budget worksheet 2024 General Fund 2024 Community and Public Works Proposed Planning Budget 001.040.044 044.558.60.10.00 Wages 506,040 - (5)FTE's Manager Senior Planner Associate Planner Planner 044.558.60.20.00 Payroll Taxes and Benefits 205,775 044.558.60.31.01 Office Supplies 3,400 - Standard Office Supplies, Copy Paper Marianne orders for entire floor-budget Amt $7,000 Building-60% Planning-20% 1,400 Econ Devl-20% - If specific item for dept, 100%for each dept 1,600 Business cards, Name plates Supplies for site postings 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 /ARC GIS 22,500 - Cost$89,842.25. Use$90,000 for the split Eng Gen-20% Eng Devl- 15% Planning-25% 22,500 Storm-20% Econ Devl-20% 044.558.60.41.17 Advertising 600 - RFQ's, Hiring 044.558.60.41.05 Professional Services 210,000 - Tadas; SCJ Studio; Surveyor 50,000 Comp Plan update 160,000 044.558.60.41.18 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 lof3 P:\1, General Governance\Budget\2024 Budget\044 Planning\v1 - Planning budget worksheet 2024 General Fund 2024 Community andPublic Works Proposed Planning Budget 001.040.044 043.558.60.41.54 Hearing Examiner 40,000 - (interlocal with cities of Wenatchee and Spokane-backup) 044.558.60.42.01 Postage 2,000 - Postage for department mailings 044.558.60.43.01 Travel/Mileage 5,000 - 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 044.558.60.48.02 Copier Maintenance 1,740 - Mall/Front Desk Copier Yearly cost $1,200 Building- 75% Planning- 15% 180 Econ Devlp- 10% - Permit Center Copier Yearly cost $4,200 Building-50% Planning-30% 1,260 Econ Devlp-20% Plotter repair Not on contract. $150/hr for service. Est. $1,000/yr Building-50% Planning-30% 300 Econ Devlp-20% 044.558.60.48.03 Software Licenses & Maintenance 13,325 - SmartGov (Brightly Software) Cost Use$40,000 for the split Eng Devi-20% Planning-25% 10,000 Code- 10% Building -45% - Adobe Acrobat $205/pp (x5) 1,025 - Adobe Creative Cloud($897) 1,800 Inland Northwest Partners(EMS!) 500 044.558.60.49.02 Memberships 3,080 - American Planning Association ($355) 1,800 American Institute of Certified Planners($155) 465 - Planning Association of Washington ($150) 150 - APA =planning commission 500 - Assoc of State Flood Managers 165 Page 2of3 PAL General Governance\Budget\2024 Budget\044 Planning\vl - Planning budget worksheet 2024 General Fund 2024 Community and Public Works Proposed Planning Budget 001.040.044 044.558.60.49.03 Printing & Binding 1,000 - printing informational brochures and flyers Site posting boards 044.558.60.49.04 Registrations 4,000 (5)©$800 044.558.60.49.05 Filing & Recording Fees 30,000 - Filing&recording fees are the fees charged by Spokane County to record such things as final short plats, long plats and binding site plans. This is a revenue/expenditure neutral item given the applicant is responsible for the recording fees, which are paid to the City to cover all of the costs associated with filing or recording 044.558.60.49.06 Miscellaneous Services 500 - Catering for meetings-Avg$100 I mtg Total: 1,081,090 Page 3 of 3 P:\1.General Governance\Budget\2024 Budget\042 Economic Development\Economic Development budget worksheet 2024 Tab 17 001 General Fund 040 Community and Public Works 042 Economic Development Employee Count-5.77 FTEs 2020 2021 2022 2023 2024 Increase/ Actual Actual Actual Amended Proposed Decrease Budget Budget from 2023 Wages/Payroll Taxes/Benefits 042.558.70.10.00 Wages 425,710 476,300 519,765 471,526 526,811 55,285 042.558.70.10.01 Intern-Wages 12,825 1,646 871 15,271 15,271 0 042.558.70.20.00 Payroll Taxes and Benefits 169,502 183,982 192,103 191,380 189,631 (1,749) 042.558.70.20.01 Intern-Payroll Taxes and Benefits 1,100 140 75 1,303 1,303 0 042.565.40.10.00 Wages 0 59,788 90,000 96,408 104,268 7,860 042.565.40.20.00 Payroll Taxes and Benefits 0 18,252 28,179 33,863 30,686 (3,177) 609,137 740,108 830,993 809,751 867,970 58,219 Suoolies 042.558.70.31.01 Office&Operating Supplies 169 959 2,181 2,800 2,800 0 042.558.70.31.03 Publications 0 0 0 600 600 0 042.558.70.31.05 Meeting Supplies 0 0 0 500 500 0 042.558.70.31.07 Fuel 0 0 18 0 0 0 042.558.70.35.01 Small Tools&Minor Equipment (157) 361 370 1,500 1,500 0 042.565.40.31.01 Office&Operating Supplies 0 583 100 2,500 2,500 0 12 1,903 2,669 7,900 7,900 0 Other Services&Charges 042.558.70.41.03 ESRI/ARC GIS 0 0 61 4,600 4,600 0 042.558.70.41.05 Professional Services 38,405 26,798 35,600 69,000 80,000 11,000 042.558.70.41.07 Contracted Economic Development 64,732 73,870 79,000 79,000 79,000 0 042.558.70.41.17 City Economic Development 185,552 155,767 128,475 225,000 225,000 0 042.558.70.41.18 Legal Notices 1,852 1,227 2,497 2,000 3,000 1,000 042.558.70.42.01 Postage 1,256 1,010 10,577 1,500 1,500 0 042.558.70.42.03 Cell Phones 1,980 1,787 1,464 2,000 2,000 0 042.558.70.43.01 Travel/Mileage 78 14 2,269 3,300 3,300 0 042.558.70.48.02 Copier Maintenance 0 0 416 940 940 0 042.558.70.48.03 Software Licenses&Maintenance 11,552 9,639 8,317 22,000 41,500 19,500 042.558.70.49.01 Subscriptions 2,099 100 0 1,050 1,050 0 042.558.70.49.02 Memberships 2,268 2,223 1,490 3,500 3,500 0 042.558.70.49.04 Registrations 917 1,632 2,602 6,000 6,000 0 042.558.70.49.10 Public Information 40,025 43,642 43,555 46,200 0 (46,200) 042.565.40.41.05 Professional Services 0 1,514 0 115,000 0 (115,000) 042.565.40.41.17 Advertising 0 0 4,555 0 0 0 042.565.40.41.25 Encampment Cleanup Services 0 840 10,122 1,000 1,000 0 042.565.40.41.27 Professional Services Homeless Outr 0 0 97,830 0 0 0 042.565.40.42.03 Cell Phones 0 267 0 600 600 0 042.565.40.43.01 Travel/Mileage 0 0 764 1,000 1,000 0 042.565.40.45.00 Shelter Space Rental 0 9,620 31,060 24,000 24,000 0 042.565.40.48.03 Software Licenses&Maintenance 0 37 162 100 100 0 042.565.40.49.02 Memberships 0 0 0 200 200 0 042.565.40.49.04 Registrations/Training 0 376 0 1,000 1,000 0 042.565.40.49.24 Vehicle Towing/Relocation 0 0 258 0 0 0 350,716 330,363 461,074 608,990 479,290 (129,700) Total Recurring Expenditures 959,865 1,072,374 1,294,736 1,426,641 1,355,160 (71,481) Total budget increase= (5.01%) Combined nonpayroll increase= (21.02%) page 1 of 2 P:\1.General Governance\Budget\2024 Budget\042 Economic Development\Economic Development budget worksheet 2024 Nonrecurring items 042.594.58.64.01 Office Furniture&Equipment 0 0 10,446 0 0 0 099.558.70.41.05 Consulting Services 0 0 0 209,975 0 (209,975) 312.558.60.41.05 Appleway Trail Econ Dev Study 33,333 0 0 0 0 0 319.558.60.41.05 Housing Action Plan 60,003 44,992 0 0 0 0 099.558.70.41.05 20th Anniversary 0 0 15,231 34,769 0 (34,769) 324.558.60.41.05 Shoreline Master Plan Periodic Review 17,415 10,585 0 0 0 0 Total Economic Development 1,070,616 1,127,951 1,320,413 1,671,385 1,355,160 (316,225) 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. Page 2 of 2 P:\1. General Governance\Budget`2024 Budget\042 Economic Development\Economic Development budget worksheet 2024 General Fund 2024 Community and Public Works Proposed Economic Development Division _ Budget 001.040.042 042.558.70.10.00 Wages 526,811 042.558.70.10.01 Intern - Wages 15,271 042.558.70.20.00 Payroll Taxes and Benefits 189,631 - FICA, Medicare, L&l, PERS 042.558.70.20.01 Intern - Payroll Taxes and Benefits 1,303 042.565.40.10.00 Wages 104,268 042.565.40.20.00 Payroll Taxes and Benefits 30,686 - FICA, Medicare, L&l, PERS 042.558..70.31.01 Office & Operating Supplies 2,800 - Copy costs and materials for brochures 300 - Copy paper 100 - ED specific supply requests 1,000 - 20✓of 1st floor general office supplies 1,400 042.558.70.31.03 Publications 600 - The Economist 190 - IEDC Bookstore 110 - ESRI Press 130 - Advertising Age 170 042.558.70.31.05 Meeting Supplies 500 - Regional Partner meetings 250 - Business community meetings 250 042.558.70.35.01 Small Tools & Minor Equipment 1,500 042.565.40.31.01 Office & Operating Supplies 2,500 - resource guides - miscellaneous office supplies 042.558.70.41.03 ESRI /ARC GIS 4,600 042.558.70.41.05 Professional Services 80,000 - Special Council for Economic Development services 40,000 - Retail Recruitment contract 40.000 042.558.70.41.OX Contracted Economic Development 79,000 - GSI 43,000 - Regional Site Selector 11,000 - Spokane Valley Chamber of Commerce 19,000 - Lemonade Day Youth Entrepreneur 2,500 - Shop Local Campaign (3,500 increase) 3,500 042.558.70.41.17 City Economic Development 225,000 - Implementation of our strategic marketing plan (trade shows/exhibit booths, event promotion, graphic design, videography, photography, reprographics, email marketing, and advertising) Page lof3 P:\1. General Governance\Budget\2024 Budget\042 Economic Development\Economic Development budget worksheet 2024 General Fund 2024 Community and Public Works Proposed Economic Development Division Budget 001.040.042 042.558.70.41.18 Legal Notices 3,000 - TPA Commission legal notices more frequent,Planning Commission, and City Council Public Hearing noticing 042.558.70.42.01 Postage 1,500 Business Resource Mailer, Business License Requirement - Notice 042.558.70.42.03 Cell Phones 2,000 042.558.70.43.01 Travel/Mileage 3,300 - 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 940 - Mail/Front Desk Copier 100 - Permit Center Copier 840 042.558.70.48.03 Software Licenses & Maintenance 41,500 - ESRI/Pictometry 20,000 10,000 Adobe Suite &Adobe Photo/Video/Audio stock service - Constant Contact email marketing 1,800 - EMS) 1,500 - FileCamp Asset Management 1,100 7,100- "Implementation of city wide strategies and software needs 042.558.70.49.02 Subscriptions 1,050 - 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 3,500 - 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 6,000 - Public Information&Marketing 2,000 - Planning 1,000 - Economic Development 1,500 - Geographical Information Systems 1,500 042.565.40.41.25 Encampment Cleanup Services 1,000 Page 2 of 3 P:\1. General Governance\Budget\2024 Budget\042 Economic Development\Economic Development budget worksheet 2024 General Fund 2024 Community and Public Works Proposed Economic Development Division Budget 001.040.042 042.565.40.42.03 Cell 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: 1,355,160 Page 3 of 3 P:\1.General Governance\Budget\2024 Budget\033 Facilities\Facilities budget worksheet 2024 Tab 18 001 General Fund 033 Facilities Employee Count-5 FTE 2020 2021 2022 2023 . 2024 Increase/ Actual Actual Actual "1 Proposed Proposed Decrease.1 Budget Budget from 2023 001.033.000-Facilities Administration Wages/Payroll Taxes/Benefits 000.518.30.10.00 Wages 63,201 115,693 177,835 180,549 336,846 156,297 000.518.30.10.01 Temp/Seasonal Wages 2,888 0 0 9,271 0 (9,271) 000.518.30.10.99 Overtime 491 0 1,404 3,000 10,000 7,000 000.518.30.20.00 Payroll Taxes and Benefits 34,696 53,978 78,810 79,381 180,309 100,928 000.518.30.20.01 Temp/Seasonal Payroll Taxes&Ben 354 0 0 1,083 0 (1,083) 101,631 169,671 258,049 273,284 527,155 253,871 Supplies 000.518.30.31.01 Office&Operating Supplies 11,139 9,899 51 10,000 0 (10,000) 000.518.30.31.06 Safety Equipment (55) 144 723 200 0 (200) 000.518.30.31.08 Repair&Maint.Supplies 9,377 10,400 0 10,000 0 (10,000) 000.518.30.31.09 Janitorial Supplies 0 4,327 0 10,000 0 (10,000) 000.518.30.31.10 Vehicle Maintenance Supplies 363 1,462 (168) 1,000 1,000 0 000.518.30.32.01 Fuel 1,184 1,349 1,298 1,500 1,500 0 000.518.30.35.01 Small Tools&Minor Equipment 5,602 5,447 71 8,000 0 (8,000) 27,611 33,028 1,975 40,700 2,500 (38,200) Other Services&Charges 000.518.10.49.04 Registrations 0 0 385 0 1,000 1,000 000.518.20.41.05 Professional Services 29,772 0 3,200 20,000 20,000 0 000.518.30.41.17 Advertising 642 0 0 0 500 500 000.518.30.41.21 Janitorial services 86,317 81,687 0 8,000 , 0 (8,000) 000.518.30.42.03 Cell Phones 634 821 1,253 3,000 3,000 0 000.518.30.43.01 Travel/Mileage 0 0 0 2,000 2,000 0 000.518.30.44.03 Taxes and Assessments 717 1,123 717 3,000 3,000 0 000.518.30.45.03 Equipment Rental 0 164 0 3,000 3,000 0 000.518.30.45.07 Interfund vehicle lease 500 500 500 8,000 8,000 0 000.518.30.47.01 Electricity 43,806 46,543 0 48,000 0 0 000.518.30.47.02 Water 2,441 2,312 0 3,000 0 0 000.518.30.47.03 Sewer 877 983 63 3,000 0 0 000.518.30.47.04 Waste Disposal 1,297 11 0 0 0 0 000.518.30.48.01 Equipment Repair&Maintenance 16,154 33,302 0 6,000 0 (6,000) 000.518.30.48.03 Software Licenses&Maint. 0 0 71 0 0 0 000.518.30.48.07 Grounds/Building Maintenance 0 0 0 8,000 0 (8,000) 000.518.30.49.04 Registrations 0 0 0 1,000 1,000 0 000.518.30.49.06 Miscellaneous Services 296 267 62 500 500 0 000.518.30.49.18 License&Registration 55 520 504 1,000 1,000 0 183,508 168,233 6,755 117,500 43,000 (20,500) Total Facilities Administration 312,750 370,932 266,779 431,484 572,655 195,171 Page 1 of 4 P:\1.General Governance\Budget\2024 Budget\033 Facilities\Facilities budget worksheet 2024 001 General Fund 033 Facilities Employee Count-5 FTE 2020 2021 2022 2023 2024 Increase/ Actual Actual Actual Proposed Proposed Decrease Budget Budget from 2023 001.033.033-City Hall Supplies 033.518.30.31.01 Office&Operating Supplies 0 0 3,352 0 10,000 10,000 033.518.30.31.06 Safety Equipment 0 0 225 0 500 500 033.518.30.31.08 Repair&Maint.Supplies 0 0 10,635 0 6,000 6,000 033.518.30.31.09 Janitorial Supplies 0 0 10,264 0 10,000 10,000 033.518.30.32.01 Fuel 0 0 140 0 100 100 033.518.30.35.01 Small Tools&Minor Equipment 0 0 5,262 0 7,000 7,000 033.573.90.31.12 Holiday Decorations 0 0 2,523 0 3,000 3,000 0 0 32,401 0 36,600 36,600 Other Services&Charges 033.518.30.41.05 Professional Services 0 0 392 0 0 0 033.518.30.41.17 Advertising 0 0 133 0 0 0 033.518.30.41.21 Janitorial services 0 0 1,161 0 8,000 8,000 033.518.30.43.01 Travel/Mileage 0 0 329 0 0 0 033.518.30.44.03 Taxes and Assessments 0 0 34 0 0 0 033.518.30.47.01 Electricity 0 0 46,801 0 48,000 48,000 033.518.30.47.02 Water 0 0 2,078 0 3,000 3,000 033.518.30.47.03 Sewer 0 0 836 0 3,000 3,000 033.518.30.47.04 Waste Disposal 0 0 27 0 0 0 033.518.30.48.01 Equipment Repair&Maintenance 0 0 4,540 0 6,000 6,000 033.518.30.48.07 Building/Grounds Repair&Maint 0 0 42,224 0 40,000 40,000 033.518.30.49.02 Membership 0 0 12 0 0 0 033.518.30.49.06 Miscellaneous Services 0 0 378 0 0 0 033.573.90.49.06 Holiday Decoration Services 0 0 772 0 3,000 3,000 0 0 99,717 0 111,000 111,000 Total City Hall 0 0 132,118 0 147,600 147,600 001.033.034-Other General Facilities Supplies 034 518.30.31.01 Office&Operating Supplies 0 55 0 100 100 0 034.518.30.31.08 Repair&Maint.Supplies 0 836 1,929 2,000 2,000 0 0 891 1,929 2,100 2,100 0 Other Services&Charges 034.518.20.49.06 Miscellaneous Services 0 0 2,020 0 0 0 034.518.30.41.02 Engineering&Architectural 0 4,830 0 10,000 10,000 0 034.518.30.41.05 Professional Services 0 3,191 33,113 20,000 20,000 0 034.518.30.44.03 Taxes and Assessments 0 0 1,034 0 1,500 1,500 034.518.30.45.03 Equipment Rental 0 496 5,659 2,500 2,500 0 034.518.30.47.01 Electricity 0 466 10,415 6,000 10,000 4,000 034.518.30.47.02 Water 0 154 869 600 600 0 034.518.30.47.03 Sewer 0 96 949 1,200 1,200 0 034.518.30.48.01 Equipment Repair&Maintenance 0 1,788 6,514 2,000 2,000 0 034.518.30.48.07 Building/Grounds Repair&Maint 0 0 109,051 0 10,000 10,000 034.518.30.49.06 Miscellaneous Services 0 0 148 0 0 0 0 11,021 169,772 42,300 57,800 15,500 Page 2 of 4 P:\1.General Governance\Budget\2024 Budget\033 Facilities\Facilities budget worksheet 2024 001 General Fund 033 Facilities Employee Count-5 FTE 2020 2021 2022 2023 2024 increase/ Actual Actual Actual Proposed Proposed Decrease Budget Budget from 2023 Capital Outlays 034.594.18.64.05 Heavy Duty Machinery&Equip 0 0 12,067 0 0 0 0 0 12,067 0 0 634,471 Total Other General Facilities 0 11,912 183,768 44,400 59,900 649,971 001.033.035-Balfour Facility Supplies 035.518.30.31.01 Office&Operating Supplies 0 0 0 0 10,000 10,000 035.518.30.31.06 Safety Equipment 0 0 0 0 500 500 035.518.30.31.08 Repair&Maint.Supplies 0 0 0 0 1,200 1,200 035.518.30.31.09 Janitorial Supplies 0 0 0 0 10,000 10,000 035.518.30.32.01 Fuel 0 0 0 0 100 100 035,518.30.35.01 Small Tools&Minor Equipment 0 0 0 0 7,000 7,000 035.573.90.31.12 Holiday Decorations 0 0 0 0 3,000 3,000 0 0 0 0 31,800 31,800 Other Services&Charges 035.518.30.41.02 Engineering&Architectural 0 0 0 0 5,000 5,000 035.518.30.41.05 Professional Services 0 0 0 0 10,000 10,000 035.518.30.45.03 Equipment Rental 0 0 0 0 2,500 2,500 035.518.30.47.01 Electricity 0 0 0 0 15,000 15,000 035.518.30.47.02 Water 0 0 0 0 2,000 2,000 035.518.30.48.01 Equipment Repair&Maintenance 0 0 0 0 5,000 5,000 035.518.30.48.07 Building/Grounds Repair&Maint 0 0 0 0 40,000 40,000 0 0 0 0 79,500 79,500 Total Balfour Facility 0 0 0 0 111,300 111,300 001.033.036-Police Campus Supplies 036.521.50.31.01 Office&Operating Supplies 0 0 0 0 1,000 1 000 036.521.50.31.08 Law Enf Repair&Maintenance Supplie. 0 0 0 0 17,000 17,000 036.521.50.31.09 Janitorial Supplies 0 0 0 0 2,400 2,400 0 0 0 0 20,400 20,400 Other Services&Charges 036.521.50.47.01 Electricity/Gas 0 0 0 0 20,000 20,000 036.521.50.47.02 Water 0 0 0 0 2,000 2,000 036 521.50.47.03 Sewer 0 0 0 0 1,000 1,000 036521.50.41.21 Janitorial Services 0 0 0 0 47,400 47,400> 036 521.50.44.03 Taxes and Assessments 0 0 0 0 800 800 036.521.50.48.01 Law Enforcement Building R&M 0 0 t 0 0 30,000 30,000 036 521.50.48.07 Building&Grounds R&M 0 0 0 0 22,000 22,000 0 0 0 0 123,200 123,200 Total Precinct Building 0 0 - 0 0 143,600 143,600 Page 3 of 4 P:\1.General Governance\Budget\2024 Budget\033 Facilities\Facilities budget worksheet 2024 001 General Fund 033 Facilities Employee Count-5 FTE 2020 2021 2022 2023 2024 Increase/ Actual Actual Actual Proposed Proposed Decrease Budget Budget from 2023 001.033.037-CenterPlace Supplies 037.575.50.31.08 Repair&Maintenance Supplies 0 0 0 0 22,000 22,000 037.575.50.31.09 Janitorial Supplies 0 0 0 0 13,500 13,500 0 0 0 0 35,500 35,500 Other Services&Charges 037.575.50.41.21 Janitorial Services 0 0 0 0 97,020 97,020 037.575.50.47.01 Electricity 0 0 0 0 120,000 120,000 037.575.50.47.02 Water 0 0 0 0 5,950 5,950 037.575.50.47.03 Sewer 0 0 0 0 3,000 3,000 037.575.50.47.04 Waste Disposal 0 0 0 0 360 360 037.575.50.48.01 Equipment Repair&Maintenance 0 0 0 0 16,800 16,800 0 0 0 0 243,130 243,130 Total CenterPlace 0 0 0 0 278,630 278,630 Total Recurring Expenditures 312,750 382,844 582,665 475,884 1,313,685 1,526,272 Total budget increase= 176.05% Combined nonpayroll increase= 288.22% Nonrecurring Items 099.518.30.31.08 Chamber Wall Repairs 294 0 0 0 0 0 099.518.30.36.03 Non-Capital Signage&Marquees 898 0 0 0 0 0 099.518.30.41.04 Legal-Contract Attorney Services 34,287 0 0 0 0 0 099.518.30.41.05 Professional Service 260,444 0 0 0 0 0 099.594.18.62.00 Building and Structures 0 0 67,046 0 0 0 099.518.30.48.07 Building/Grounds Repair&Maintenance 0 3,655 0 0 0 0 295,923 3,655 67,046 0 0 0 Total Facilities 608,673 386,499 649,711 475,884 1,313,685 1,526,272 001.033.000=Facilities Admin 001.033.033=City Hall Starting in 2024,City facilities will be accounted for under the same department.History for 001.033.034=Other General Facilities the Police campus in located in Public Safety,and history for CenterPlace is located in Parks 001.033.035=Balfour Facility and Recreation. 001.033.036=Police Campus 001.033.037=CenterPlace Page 4 of 4 P:11. General Governance\Budget\2024 Budget1033 Facilities\Faciiiities budget worksheet 2024 General Fund 2024 Facilities - Detail Proposed 001.033. Budget _ Facilities Administration 000.518.30.10.00 Wages 336,846 000.518.30.10.99 Overtime 10,000 000.518.30.20.00 Payroll Taxes and Benefits 180,309 - repair parts to assigned vehicle 000.518.30.31.10 Vehicle Maintenance Supplies 1,000 000.518.30.32.01 Fuel 1,500 000.518.10.49.04 Registrations 1,000 - continuing education classes, classes for equipment maintenance education, 000.518.30.41.05 Professional Services 20,000 000.518.30.41.17 Advertising 500 000.518.30.42.03 Cell Phones 3,000 000.518.30.43.01 Travel/Mileage 2,000 - travel to training for facilities team members to be updated and current on all systems operating in the building 000.518.30.44.03 Taxes and Assessments 3,000 000.518.30.45.03 Equipment Rental 3,000 000.518.30.45,07 Interfund vehicle lease 8,000 000.518.30.49.04 Registrations 1,000 - registrations to training classes which benefit the City 000.518.30.49.06 Miscellaneous Services 500 000.518.30.49.18 License & Registration 1,000 City Hall 033.518.30.31.01 Office & Operating Supplies 10,000 - paper, pens, HVAC filters, writing tablets, 033.518.30.31.06 Safety Equipment 500 - hard hats, safety jackets, safety vests, harness for lift, etc. 033.518.30.31.08 Repair & Maint. Supplies 6,000 - sprinkler parts, plumbing parts, HVAC parts, trees, landscaping, car parts, equipment parts 033.518.30.31.09 Janitorial Supplies 10,000 - toilet paper, paper towels, urinal mats, urinal cakes, hand soap, sanitizer, window cleaner, vacuum cleaner bags, scouring powder, etc. 033.518.30.32.01 Fuel 100 033.518.30.35.01 Small Tools & Minor Equipment 7,000 - hand tools, tape measures, brooms, power tools, chairs, vacuum cleaners, etc. Page 1 of 4 P:\1. General GovernancelBudget12024 Budget1033 Facilities\Facilities budget worksheet 2024 General Fund 2024 Facilities -Detail Proposed 001.033. Budget 033.573.90.31.12 Holiday Decorations 3,000 033.518,30.41,21 Janitorial services 8,000 - On-call services for coverage when in-house janitor is not available 033.518.30.47.01 Electricity 48,000 033.518.30.47.02 Water 3,000 033.518.30.47,03 Sewer 3,000 033.518.30.48,01 Equipment Repair& Maintenance 6,000 - repair of equipment by outside services, gate repair, generator repair, etc. 033.518.30.48.07 Building/Grounds Repair& Maint 40,000 - lawn mowing, snow plowing 033.573.90.49,06 Holiday Decoration Services 3,000 Other City Facilities 034.518.30.31.01 Office & Operating Supplies 100 034.518.30.31.08 Repair& Maint. Supplies 2,000 - sprinkler parts, plumbing parts, trees, landscaping, equipment parts 034.518.30.41.02 Engineering &Architectural 10,000 - investigative reports for other properties, 034.518.30,41.05 Professional Services 20,000 034.518.30.44.03 Taxes and Assessments 1,500 034.518.30.45,03 Equipment Rental 2,500 034.518.30.47.01 Electricity 10,000 034.518.30.47.02 Water 600 034.518.30.47.03 Sewer 1,200 034.518,30.48.01 Equipment Repair& Maintenance 2,000 - repair of equipment by outside services, gate repair, generator repair, etc. 034.518.30.48.07 Building/Grounds Repair& Maint 10,000 - lawn mowing, snow plowing Balfour Facility 035.518.30.31.01 Office & Operating Supplies 10,000 - paper, pens, HVAC filters, writing tablets, furniture 035.518.30.31.06 Safety Equipment 500 - hard hats, safety jackets, safety vests, harness for lift, etc, 035.518.30.31.08 Repair& Maint. Supplies 1,200 - sprinkler parts, plumbing parts, HVAC parts, trees, landscaping, car parts, equipment parts Page 2 of 4 P:11. General Governance\Budget12024 Budget1033 Facilities\Facilities budget worksheet 2024 General Fund 2024 Facilities - Detail Proposed 001.033. Budget , 035.518.30.31.09 Janitorial Supplies 10,000 - toilet paper, paper towels, urinal mats, urinal cakes, hand soap, sanitizer, window cleaner, vacuum cleaner bags, scouring powder, etc. 035.518.30.32.01 Fuel 100 035.518.30.35.01 Small Tools & Minor Equipment 7,000 - hand tools, tape measures, brooms, power tools, chairs, vacuum cleaners, etc. 035.573.90.31.12 Holiday Decorations 3,000 035.518.30.41.02 Engineering & Architectural 5,000 - consultant costs for structural assessments 035.518.30.41.05 Professional Services 10,000 035.518.30.45.03 Equipment Rental 2,500 035.518.30.47.01 Electricity 15,000 035.518.30.47.02 Water 2,000 035.518.30.48.01 Equipment Repair& Maintenance 5,000 - repair of equipment by outside services, gate repair, etc. 035.518.30.48.07 Building/Grounds Repair& Maint 40,000 - lawn mowing, snow plowing, landscaping Police Campus 036.521.50,31.01 Office & Operating Supplies 1,000 036.521.50.31.08 Law Ent. Repair & Maintenance Supplies 17,000 - sprinkler parts, plumbing parts, HVAC parts, trees, landscaping, equipment parts 036.521,50.31.09 Janitorial Supplies 2,400 036.521.50.47.01 Electricity/Gas 20,000 036.521.50.47.02 Water 2,000 036.521.50.47.03 Sewer 1,000 036.521.50.41.21 Janitorial Services 47,400 -janitorial contract 036.521.50.44.03 Taxes and Assessments 800 036.521.50.48.01 Law Enforcement Building R&M 30,000 - repair/replacement of flooring, painting, etc. 036.521.50,48.07 Building & Grounds R&M 22,000 - lawn mowing, snow plowing, landscaping Page 3 of 4 P:\1. General Governance\Budget\2024 Budget1033 Facilities\Facilities budget worksheet 2024 General Fund 2024 Facilities - Detail Proposed 001.033. Budget CenterPlace 037.575.50.31.08 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 5,000 037.575.50.31.09 Janitorial Supplies 13,500 - Cleaning supplies 3,500 - Paper products&garbage bags 4,000 - Dishwasher/cleaning supplies 3,000 - Carpet Cleaning 2,000 - Floor waxing 1,000 037.575.50.41.21 Janitorial Services 97,020 - Contract with Velocity Facility Services 037.575.50,47.01 Electricity 120,000 037.575.50.47.02 Water 5,950 037.575.50.47.03 Sewer 3,000 037.575,50.47.04 Waste Disposal 360 037.575.50.48.01 Equipment Repair& Maintenance 16,800 - HVAC contract 2,800 - Misc. Equipment Repair(Glycol, etc.) 12,000 - Elevator Repair/maintenance 2,000 Total: 1,313,685 Page 4 of 4 P:\1.General Governance\Budget\2024 Budget\076 Parks&Recreation\P&R budget worksheet 2024 Tab 19 001 General Fund 076 Parks&Recreation 000 Admin Division Employee Count-2 FTEs 2020 2021 2022 2023 2024 Increase/ Actual Actual Actual Amended Proposed Decrease Budget Budget from 2023 Wages/Payroll Taxes/Benefits 000.576.80.10.00 Wages 210,820 204,383 198,723 213,473 221,174 7,701 000.576.80.10.01 Temp/Seasonal-Wages 2,534 2,028 0 9,551 10,411 860 000.576.80.10.99 Overtime 0 0 190 0 0 0 000.576.80.20.00 Payroll Taxes and Benefits 59,791 71,711 73,986 81,114 84,840 3,726 000.576.80.20.01 Temp/Seasonal-PR Tax&Benefits 321 256 0 1,033 1,196 163 273,466 278,378 272,899 305,171 317,621 12,450 Supplies 000.576.80.31.01 Office&Operating Supplies 993 742 392 1,500 1,500 0 000.576.80.31.07 Clothing&Uniforms 21 0 0 200 200 0 000.576.80.31.08 Repair&Maintenance Supplies 0 201 0 0 0 0 000.576.80.31.10 Vehicle Maintenance Supplies 414 1,072 321 0 500 500 000.576.80.32.01 Fuel 972 1,516 2,162 1,200 1,200 0 000.576.80.35.01 Small Tools&Minor Equipment 0 0 0 0 500 500 2,400 3,531 2 875 2,900 3,900 1,000 Other Services&Charges 000.576.80.41.03 Spokane County GIS 0 651 0 0 0 0 000.576.80.41.05 Professional Services 29,445 551 33,942 50,000 150,000 100,000 000.576.80.41.17 Advertising 124 0 1,488 0 1,500 1,500 000.576.80.41.18 Legal Notices 0 0 0 500 500 0 000.576.80.42.01 Postage 89 113 308 100 1,000 900 000.576.80.42.02 Telephone Services 665 798 1,159 725 725 0 000.576.80.42.03 Cell Phones 0 740 505 0 0 0 000.576.80.43.01 Travel/Mileage 3 1,749 3,072 1,750 2,750 1,000 000.576.80.44.03 Taxes and Assessments 9,882 10,631 11,340 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 15 0 0 0 0 0 000.576.80.48.01 Equipment Repair&Maintenance 0 184 0 0 0 0 000.576.80.48.02 Copier Maintenance 517 593 674 600 600 0 000.576.80.48.03 Software Licenses and Maint 1,476 448 1,469 500 500 0 000.576.80.49.01 Subscriptions 256 0 156 250 250 0 000.576.80.49.02 Memberships 1,364 1,369 1,048 550 550 0 000.576.80.49.03 Printing&Binding 431 0 0 500 500 0 000.576.80.49.04 Conference Registrations 405 782 1,164 950 1,875 925 50,672 24,609 62,325 75,425 179,750 104,325 Total P&R Admin Division 326,538 306,518 338,099 383,496 501,271 117,775 Total budget increase= 30.71% Combined nonpayroll increase= 134.47% Nonpayroll increase without Park Plan 2024 update= 5.52% Page 1 of 2 P:11.General Governance\Budget12024 Budget\076 Parks&Recreation\P&R budget worksheet 2024 001 General Fund 076 Parks&Recreation 000 Admin Division Employee Count-2 FTEs 2020 2021 2022 2023 2024 Increase/ Actual Actual Actual Amended Proposed Decrease Budget Budget from 2023 Total Recurring for All Divisions Admin 383,496 501,271 117,775 Maint 972,455 1,398,583 426,128 Rec 351,843 346,310 (5,533) Aquatics 565,700 569,200 3,500 Senior 38,916 33,994 (4,922) CP 1,096,367 675,980 (420,387) 3,408,777 3,525,338 116,561 Combined increase for all divisions= 3.42% 2023 I I 2024 NonPavroll Admin 78,325 183,650 105,325 Maint 972,455 1,398,583 426,128 Rec 95,525 100,025 4,500 Aquatics 565,700 569,200 3,500 Senior 6,775 6,775 0 CP 433,855 185,467 (248,388) 2,152,635 2,443,700 291,065 Combined nonpayroll increase for all divisions= 13.52% Page 2 of 2 P:\1.General Governance\Budget\2024 Budget\076 Parks&Recreation\P&R budget worksheet 2024 001 General Fund 076 Parks&Recreation 300 Maintenance 2020 2021 2022 2023 2024 Increase/ Actual Actual Actual Amended Proposed Decrease Budget Budget from 2023 Supplies 300.576.80.31.08 Repair&Maintenance Supplies 8,171 5,126 1,022 1,500 1,500 0 300.576.80.35.01 Small Tools&Minor Equipment 0 0 3,408 500 500 0 8,171 5,126 4,430 2,000 2,000 0 Other Services&Charges 300.576.80.41.05 Parks Maintenance Contract 807,372 827,986 889,266 866,255 1,289,383 423,128 300.576.80.41.06 Centennial Trail Maintenance 20,000 20,000 20,000 20,000 20,000 0 300.576.80.45.03 Equipment Rental 290 0 1,184 0 0 0 300.576.80.47.01 Electricity 15,196 15,592 17,340 18,000 18,000 0 300.576.80.47.02 Water 33,299 40,416 42,997 40,000 43,000 3,000 300.576.80.47.03 Sewer 6,227 5,708 6,598 8,200 8,200 0 300.576.80.47.04 Waste Disposal 10,164 0 0 0 0 0 300.576.80.48.01 Equipment R&M 0 0 179 0 0 0 300.576.80.49.03 Printing&Binding 104 0 0 0 0 0 300.576.80.49.06 Miscellaneous Services 7,080 22,308 6,865 18,000 18,000 0 300.594.76.41.02 Engineering&Architectural 0 0 0 0 0 0 300.594.76.63.06 Park Structures-Capital 0 0 14,078 0 0 0 899,732 932,010 998,507 970,455 1,396,583 426,128 Total Recurring Expenditures 907,903 937,136 1,002,937 972,455 1,398,583 426,128 Total budget increase= 43.82% Combined nonpayroll increase= 43.82% Nonrecurring Expenditure 099.576.80.41.05 Windstorm Cleanup 0 31,984 0 0 0 0 099.576.80.49.06 Repaint Gateway Sign 0 0 1,883 0 0 0 099.594.76.63.06 Sculpture Installation 0 0 16,858 0 0 0 0 31,984 18,741 0 0 0 Total Maintenance 907,903 969,120 1,021,678 972,455 1,398,583 426,128 P:\1.General Governance\Budget\2024 Budget1076 Parks&Recreation\P&R budget worksheet 2024 001 General Fund 076 Parks&Recreation 301 Recreation Employee Count-1.6 FTE 2020 2021 2022 2023 2024 Increase/ Actual Actual Actual Amended Proposed Decrease Budget Budget from 2023 Wages/Payroll Taxes/Benefits 301.571.10.10.00 Wages 84,328 87,407 87,406 100,241 101,873 1,632 301.571.10.10.99 Overtime 0 0 18 0 0 0 301.571.10.20.00 Payroll Taxes and Benefits 45,786 48,971 39,478 55,281 33,362 (21,919) 301.571.20.10.01 Temp/Seasonal-Wages 8,192 25,763 67,958 88,996 97,006 8,010 301.571.20.10.99 Temp/Seasonal-Overtime 0 48 115 0 0 0 301.571.20.20.01 Temp/Seasonal-PR Tax&Benefits 1,061 3,309 3,159 11,800 14,044_ 2,244 139,367 165,498 198,134 256,318 246,285 (10,033) Supplies 301.571.20.31.01 Office&Operating Supplies 4,565 2,647 6,568 6,500 7,000 500 301.571.20.31.05 Meeting Supplies 0 0 40 0 0 0 301.571.20.31.06 Safety Equipment 824 247 0 900 900 0 301.571.20.31,07 Clothing&Uniforms 680 389 2,118 1,000 1,200 200 301.571.20.35.01 Small Tools&Minor Equipment 0 0 801 7,500 7,500 0 6,069 3,283 9,527 15,900 16,600 700 Other Services&Charges 301.571.10.49.01 Scholarship expense 0 366 1,121 2,000 2,000 0 301.571.10.49.23 Discount Expense 0 0 0 0 0 0 301.571.20.41.05 Professional Services 9,915 8,868 31,742 35,000 34,100 (900) 301.571.20.41.17 Advertising 0 500 131 1,000 1,000 0 301.571.20.42.01 Postage 511 136 794 500 500 0 301.571.20.42.03 Cell Phones 953 847 812 1,350 1,350 0 301.571.20.43.01 Travel/Mileage 2,224 0 138 1,850 4,275 2,425 301.571.20.45.03 Equipment Rental 51 0 75 0 0 0 301.571.20.48.02 Copier Maintenance 406 593 674 700 700 0 301.571.20.48.02 Software Licenses&Maintenance 0 578 1,784 500 500 0 301.571.20.49.02 Memberships 307 307 45 275 275 0 301.571.20.49.03 Printing and Binding 3,128 0 5,529 6,000 7,500 1,500 301.571.20.49.04 Conference Registrations 1,459 134 439 1,350 2,125 775 301.571.20.49.06 Miscellaneous Services 2,802 2,258 19,200 29,100 29,100 0 301.574.20.44.03 Taxes and Assessments 36 0 0 0 0 0 301.589.30.01.00 Leasehold Excise Tax 0 0 0 0 0 0 21,792 14,587 62,484 79,625 83,425 3,800 Total Recreation 167,228 183,368 270,145 351.843 346,310 (5.533) Total budget increase= (1.57%) Combined nonpayroll increase= 4.71% P:\1.General Governance\Budget\2024 Budget\076 Parks&Recreation\P&R budget worksheet 2024 001 General Fund 076 Parks&Recreation 302 Aquatics 2020 2021 2022 2023 2024 Increase/ Actual Actual Actual Amended Proposed Decrease Budget Budget from 2023 Supplies 302 576.20.31.01 Office&Operating Supplies 0 70 619 500 500 0 302.576.20.31.08 Repair&Maintenance Supplies 0 234 349 0 0 0 302.576.20.35.01 Small Tools&Minor Equipment 0 193 186 1,500 1,500 0 0 497 1,154 2,000 2,000 0 Other Services&Charges 302,576.20.41.01 Merchant Charges(Bankcard Fees) 351 645 1,689 1,500 1,500 0 302.576.20.41.05 Professional Services 84,248 265,776 320,690 490,000 490,000 0 302.576.20.41.17 Advertising 0 0 0 500 500 0 302.576.20.42.02 Telephone Service 5,403 5,809 5,400 6,000 6,000 0 302,576.20.42.03 Cell Phones 1,184 615 932 0 0 0 302.576.20.44.03 Taxes and Assessments 0 472 0 2,500 2,500 0 302.576.20.45.03 Equipment Rental 0 0 1,601 0 0 0 302.576.20.47.01 Electricity 6,526 12,871 17,365 25,000 25,000 0 302.576.20.47.02 Water 10,627 8,835 13,435 13,500 13,500 0 302.576.20.47.03 Sewer 7,976 6,371 5,029 10,000 10,000 0 302.576.20.48.01 Equipment Repair&Maintenance 0 0 69,971 2,500 2,500 0 302.575.20.48.03 Software Licenses&Maint. 0 0 508 0 0 0 302.576.20.49.03 Printing&Binding 0 0 0 500 500 0 302.575.20.49.04 Registrations 0 0 325 0 0 0 302.576.20.49.06 Miscellaneous Services 708 3,356 5,099 3,200 3,200 0 302.576.20.49.23 Scholarship Expense 0 0 60 8,500 12,000 3,500 117,023 304,750 442,104 563,700 567,200 3,500 Total Aquatics 117,023 305,247 443,258 565,700 569,200 3,500 Total budget increase= 0.62% Combined nonpayroll increase= 0.62% P:\1.General Governance\Budget12024 Budget1076 Parks&Recreation\P&R budget worksheet 2024 001 General Fund 076 Parks&Recreation 304 Senior Center Employee Count-0.4 FTE ' 2020 2021 2022 2023 2024 Increase/ Actual Actual Actual Proposed Proposed Decrease Budget Budget from 2023 Wages/Payroll Taxes/Benefits 304.575.50.10.00 Wages 19,557 20,273 1,679 23,227 21,979 (1,248) 304.575.50.10.99 Overtime 0 24 0 0 0 0 304.575.50.20.00 Payroll Taxes and Benefits 7,811 7,981 819 8,914 5,240 (3,674) 27,368 28,278 2,498 32,141 27,219 (4,922) Supplies 304.575.50.31.01 Office&Operating Supplies 393 419 230 500 500 0 304.575.50.31.07 Clothing&Uniforms 21 0 0 0 0 0 304.575.50.35.01 Small Tools&Minor Equipment 430 82 370 1,100 1,100 0 844 501 600 1,600 1,600 0 Other Services&Charges 304.575.50.41.17 Advertising 0 0 86 500 500 0 304.575.50.42.01 Postage 0 0 37 50 50 0 304.575.50.43.01 Travel/Mileage 0 0 720 0 0 0 304.575.50.48.01 Equipment Repair&Maintenance 0 0 0 1,500 1,500 0 304.575.50.48.02 Copier Maintenance 406 593 674 1,000 1,000 0 304.575.50.48.03 Software Licenses&Maintenance 119 0 570 500 500 0 304.575.50.49.02 Memberships 260 260 149 275 275 0 304.575.50.49.03 Printing&Binding 82 0 0 0 0 0 304.575.50.49.04 Conference Registrations (390) 223 289 850 850 0 304.575.50.49.06 Miscellaneous Services 0 0 0 500 500 0 477 1,076 2,525 5,175 5,175 0 Total Senior Center 28,689 29,855 5,623 38,916 33,994 (4,922) Total budget increase= (12.65%) Combined nonpayroll increase= 0.00% P:\1.General Governance\Budget\2024 Budget\076 Parks&Recreation\P&R budgetworksheet 2024 001 General Fund 076 Parks&Recreation 305 CenterPlace Employee Count-3 FTEs 2020 202'; 2022'. 202 2024 Iragrea o Actu;a� Actual Actual Pro$Sed: Proliit*O be „ease Budgets.. Budget.` -frorp''2fS28 Wages/Payroll Taxes/Benefits 305.575.50.10.00 Wages 255,847 253,347 289,982 359,491 258,486 (101,005) 305.575.50.10.99 Overtime 1,054 800 1,351 2,000 2,000 0 305.575.50.20.00 Payroll Taxes and Benefits 140,392 138,166 120,841 182,357 99,676 (82,681) 305.571.20.10.01 Temp/Seasonal-Wages 13,760 28,766 50,562 106,239 115,801 9,562 305.571.20.20 01 Temp/Seasonal-PR Tax&Benefits 1,727 3,677 6,255 12,425 14,550 2,125 412,780 424,756 468,991 662,512 490,513 (171,999) Supplies 305.575.50.31.01 Office&Operating Supplies 2,484 7,428 8,367 7,000 5,576 (1,424) 305.575.50.31.04 Linens 5,867 9,147 54 27,787 0 (27,787) 305 575.50.31.05 Meeting Supplies 0 0 0 500 650 150 305 575.50.31.06 Safety Equipment 242 0 0 500 500 0 305.575.50.31.07 Clothing&Uniforms 1,428 617 716 1,137 1,137 0 305 575.50.31.08 Repair&Maintenance Supplies 21,049 17,325 43,098 22,000 3,000 (19,000) 305.575.50.31.09 Janitorial Supplies 4,427 6,906 12,357 10,000 0 (10,000) 305 575.50.31.11 Marketing Supplies 0 0 569 0 0 0 305.575.50.32.01 Fuel 11 0 0 0 0 0 305.575.50.35.01 Small Tools&Minor Equipment 20,794 22,425 22,283 28,000 28,000 0 305.575.50.35.03 Non Capital Office Furniture&Eqpmt. 0 0 78 0 0 0 305.575.50.36.03 Non Capital Signage&Marquees 0 0 817 0 0 0 56,302 63,848 88,339 96,924 38,863 (58,061) Other Services&Charges 305.575.50.41,01 Merchant Charges(Bankcard Fees) 3,034 6,452 10,666 12,000 12,000 0 305.575.50.41.05 Professional Services 4,932 7,390 18,842 13,855 13,855 0 305.575.50.41.17 Advertising 14,790 11,326 14,126 60,000 60,000 0 305.575.50.41 21 Janitorial Services 97,021 99,821 99,135 99,520 3,000 (96,520) 305.575.50.42.01 Postage 127 7 2 150 150 0 305.575.50.42.02 Telephone Service 1,949 2,103 1,984 2,100 2,100 0 305.575.50.42.03 Cell Phones 2,125 1,823 1,773 1,608 1,308 (300) 305.575.50.42.08 Internet Service 3,743 3,071 2,564 2,700 2,700 0 305.575.50.43.01 Travel/Mileage 2,193 8 1,389 1,850 3,700 1,850 305.575.50.45.03 Equipment Rental 2,290 76 0 0 0 0 305.575.50.47.01 Electricity 72,526 84,973 112,132 99,000 0 (99,000) 305.575.50 47 02 Water 4,441 5,283 4,366 5,950 0 (5,950) 305.575.50 47 03 Sewer 2,792 1,830 1,240 3,000 0 (3,000) 305.575.50 47.04 Waste Disposal 237 178 360 240 0 (240) 305.575.50 48 00 Equip Rental Maint-Contracted 0 0 0 0 0 0 305.575.50.48.01 Equipment Repair&Maintenance 17.034 11,615 8,221 18,800 2,000 (16,800) 305.575.50 48 02 Copier Maintenance 406 593 674 800 800 0 305.575 50 48 03 Software Licenses and Maintenance 4,051 4,946 3,676 6,600 6,600 0 Page 1 of 2 P:\1.General Governance\Budget\2024 Budget\076 Parks&Recreation\P&R budget worksheet 2024 001 General Fund 076 Parks&Recreation 305 CenterPlace Employee Count-3 FTEs . 2020 2021 : 2022 2023 v 2024 jncrea$el " Ac(ual Actual Aptgal Propose° Pro p ed Decrease ' Budget. sud6et` °from 023:> 305.575.50.49.02 Memberships 3,954 3,588 3,141 3,212 3,212 0 305.575.50.49.03 Printing&Binding 574 137 0 600 600 0 305.575.50.49.04 Registrations 3,264 332 589 1,850 3,696 1,846 305.575.50.49.06 Miscellaneous Services 3,773 2,273 32,287 3,096 30,883 27,787 245,256 247,825 317,167 336,931 146,604 (190,327) Total Recurring Expenditures 714,338 736,429 874,497 1,096,367 675,980 (420,387) Total budget increase= (38.34%) Combined nonpayroll increase= (57.25%) Nonrecurring Items 099.575.50.48.01 CenterPlace flooring replacement 9,500 0 0 26,700 0 (26,700) 099 575.50.48.01 Repaint portico 0 0 0 12,000 0 (12,000) 099.575.50.48.01 Equipment assessment 0 0 0 6,000 0 (6,000) 099.575.50.48.01 Backup batteries for emgency lights 0 0 0 10,000 0 (10,000) 099.594.50.62.01 Sidewalk repairs 0 0 0 20,000 0 (20,000) 305.594.73.64.02 Website Design 0 5,000 0 0 0 0 9,500 5,000 0 74,700 0 (74,700) Total CenterPlace 723,838 741,429 874,497 1,171,067 675,980 (495,087) Page 2 of 2 P.11. General GovernancelBudget12024 Budgetl076 Parks & Recreation\P&R budget worksheet 2024 General Fund 2024 Parks & Recreation - Detail Proposed 001.076 Budget 000 ADMINISTRATION DIVISION 000.576.80.10.00 Salaries & Wages 221,174 000.576.80.10.01 Temporary/Seasonal Wages 10,411 000.576.80.20.00 Payroll Taxes and Benefits 84,840 - FICA, Medicare, L&l, PERS 000.576.80.20.01 Temporary/Seasonal Payroll Taxes and Benefits 1,196 000.576.80.31.01 Office & Operating Supplies 1,500 - Items printed&mounted - Printer Cartridges: 2@$86, 2@$58 - Copy paper - Misc. Supplies: Post-it Notes, calendars, labels,paper clips, binder clips, staples paper, letterhead, pens, pencils/leads, sheet protectors, binders, folders, etc. 000.576.80.31.07 Clothing & Uniforms 200 000.576.80.31.10 Vehicle Maintenance Supplies 500 000.576.80.32.01 Fuel 1,200 - Department vehicles-3 000.576.80.35.01 Small Tools & Minor Equipment 500 000.576.80.41.05 Professional Services 150,000 Park Security Services(Gates & Restrooms) 50,000 Parks &Rec Master Plan 2024 Update 100,000 000.576.80.41.17 Advertising 1,500 000.576.80.41.18 Legal Notices 500 000.576.80.42.01 Postage 1,000 000.576.80,42.02 Telephone Services 725 - Septic alarm monitoring at Mira beau Meadows 000.576.80.43.01 Travel/Mileage 2,750 - WRPA Conference- TBD 1,000 - NRPA Conference-Atlanta 1,750 000.576.80.44.03 Taxes and Assessments 13,000 000.576.80.45.07 Interfund Vehicle Lease 6,000 000.576.80.48.02 Copier Maintenance 600 000.576.80.48.03 Software Licenses and Maintenance 500 000.576.80.49.01 Subscriptions 250 000.576.80.49.02 Memberships 550 - WRPA (Director/Admin Assistant) 357 NRPA (Director/Admin Assistant) 193 Page 1 of 10 P:11. General GovernancelBudget12024 Budget1076 Parks & Recreation\P&R budget worksheet 2024 General Fund 2024 Parks & Recreation - Detail Proposed 001.076 Budget 000.576.80.49.03 Printing & Binding 500 - Brochures, flyers 000.576.80.49.04 Conference Registrations 1,875 - WRPA Conference - TBD (Patty) 700 - SV Chamber of Commerce - State of the City(Staff) 400 - NRPA Conference-Atlanta (JB) 775 Total 501,271 Page 2 of 10 P:11. General GovernancelBudget12024 Budget1076 Parks & Recreation\P&R budget worksheet 2024 General Fund 2024 Parks & Recreation - Detail Proposed 001.076 Budget 300 MAINTENANCE DIVISION 300,576.80.31.08 Repair & Maintenance Supplies 1,500 - Items not covered under maintenance contract 300,576.80.35.01 Small Tools & Minor Equipment 500 - Items not covered under maintenance contract 300.576,80.41.05 Park Maintenance Services 1,289,383 - Senske Contract that includes:mowing, watering, 1,239,383 litter control, vegetation management, shelter& restroom maintenance, snow removal, play equipment repair, reservations, Centennial and Appleway trails, etc. ($20k increase for new props) - Miscellaneous Repairs and Extra Tasks 50,000 300.575,80.41,06 Centennial Trail Maintenance Fund 20,000 300.576.80,47.01 Electricity 18,000 300.576.80,47.02 Water 43,000 300.576.80,47.03 Sewer 8,200 300,576.80,49.06 Miscellaneous Services 18,000 - Sullivan Park-water testing 500 - Portable Restrooms-Mirabeau Springs Trailhead 3,500 - Portable Restrooms-Discovery Playground 1,200 - Misc. Services 2,800 - Park Security Extra Duty Patrols 10,000 Total 1,398,583 Page 3 of 10 P:11. General GovernancelBudget12024 Budget1076 Parks & Recreation\P&R budget worksheet 2024 General Fund 2024 Parks & Recreation - Detail Proposed 001.076 Budget 301 RECREATION DIVISION 301.571.10.10.00 Salaries & Wages 101,873 301,571.10.20.00 Payroll Taxes and Benefits 33,362 - FICA, Medicare, L&I, PERS 301.571.20.10.01 Temporary/Seasonal Wages 97,006 - Recreation Interns - Rec. Temp Seasonal Staff 301.571.20.20,01 Temporary/Seasonal Benefits 14,044 301.571.20.20.99 Employee Benefits OT 301.571.20.31.01 Office & Operating Supplies 7,000 - Recreation Program Supplies 4,600 - Summer Camp T-shirts 2,000 - Rec. Coord. Office Supplies 200 - Business Cards 200 301.571.20.31.06 Safety Equipment 900 - First Aid Supplies 301.571.20.31.07 Clothing & Uniforms 1,200 - Rec. Temp Seasonal Staff T-shirts 301.571.20.35.01 Small Tools & Minor Equipment 7,500 - Miscellaneous program items(movie screen &PA syst) 301.571.20.41.05 Professional Services 34,100 - First Student Field Trip Transportation for Camps 12,500 - Instructor/Presenter Fees 15,000 - Summer Outdoor Movies Licenses (3)* 2,100 Bands for Outdoor Concerts&Events 1,500 - Breakfast with Santa 3,000 301.571.20.41.17 Advertising 1,000 - Brochure distribution through media outlet 500 - Newspaper Advertisements 500 301.571.20.42,01 Postage 500 - Rec guides, flyers, brochures, refunds, etc, 301,571.20.42.03 Cell Phones 1,350 301.571.20.43.01 Travel/Mileage 4,275 - NRPA Conference- (Atlanta -Kendall) 1,750 - NRPA Revenue Management School(West VA) 1,850 WRPA Annual Conference TBD (Kendall& Christa) 675 301.571.20.48.02 Copier Maintenance 700 301.571.20.48.03 Software Licenses and Maintenance 500 301.571.20.49.02 Memberships 275 - WRPA (Kendall) 179 - NRPA (Kendall) 96 Page 4 of 10 P:11. General Governance\Budget12024 Budget1076 Parks & Recreation\P&R budget worksheet 2024 General Fund 2024 Parks & Recreation - Detail Proposed 001.076 Budget 301.571.10.49.01 Scholarship Expense 2,000 - Recreational program scholarships(offset by revenue) 301.571.20.49.03 Printing & Binding 7,500 - Recreation Brochure (2-4 times a year) 301.571.20.49.04 Conference Registrations 2,125 - NRPA Conference-(Atlanta-Kendall) 775 - NRPA Revenue Management School(Kendall- 1st year) 1,000 - WCIA Conference 0 - WRPA Conference-Spokane (Kendall) 350 301.571.20.49.06 Miscellaneous Services 29,100 - Summer Day Camp Field Trips 15,000 - Program Banners 1,700 - Dog Swim 400 - Game On 1,000 - First Aid/CPR Training 1,000 - Teen Program 5,000 - Winter Market and Palaa-za Events 1,500 Summer Park Program Kick Off Events 0 - Summer Concert on West Lawn 1,000 - Arbor Day 500 - Other recreation activities 2,000 Total 346,310 Page 5 of 10 P:11. General Governance\Budget\2024 Budget1076 Parks & Recreation\P&R budget worksheet 2024 General Fund 2024 Parks & Recreation - Detail Proposed 001.076 Budget 302 AQUATICS DIVISION 302.576.20.31.01 Office & Operating Supplies 500 302.576,20,35.01 Small Tools & Minor Equipment 1,500 - Misc. Equipment 302.576.20.41.01 Merchant Charges (Bankcard Fees) 1,500 302.576.20.41.05 Professional Services 490,000 - YMCA Maintenance & Management contract 302.576.20.41.17 Advertising 500 302.576.20.42.02 Telephone Service 6,000 - Phone & Data lines for three pools 302.576.20.44.03 Taxes and Assessments 2,500 302.576.20.47.01 Electricity 25,000 302.576.20.47.02 Water 13,500 302.576.20.47.03 Sewer 10,000 302.576.20.48,01 Equipment Repair& Maintenance 2,500 - Misc. Equipment 302.576.20.49.03 Printing & Binding 500 - Development&printing of aquatics brochure 500 302.576.20.49.06 Miscellaneous Services 3,200 - Spokane Regional Health Permits 302.576.20.49.23 Scholarship Expense 12,000 - Scholarships for water safety clinics(offset by revenue) 1,000 - Sponsorships for free open swim sessions 10,000 - Scholarships for swim lessons&swim team 1,000 Total 569,200 Page 6 of 10 P:11. General GovernancelBudget12024 Budget1076 Parks & Recreation\P&R budget worksheet 2024 General Fund 2024 Parks & Recreation - Detail Proposed 001.076 Budget 304 SENIOR CENTER DIVISION 304.575.50.10.00 Salaries & Wages 21,979 304,575.50.20.00 Payroll Taxes and Benefits 5,240 - FICA, Medicare, L&l, PERS 304.575.50.31.01 Office & Operating Supplies 500 - Paper, ink cartridges, folders, etc. 304.575.50.35.01 Small Tools & Minor Equipment 1,100 - replace card tables and class room tables 304.575.50.41,17 Advertising 500 - Optional content in recreation guides 304.575.50.42,01 Postage 50 304.575.50.48.01 Equipment Repair& Maintenance 1,500 - Clean greenhouse windows 304.575.50.48.02 Copier Maintenance 1,000 304.575.50.48.03 Software Licenses and Maintenance 500 304.575.50.49.02 Memberships 275 - WRPA -Kendall 179 IVRPA-Kendall 96 304.575.50.49.04 Registrations 850 - WRPA Conference (Spokane) 350 - Misc. Trainings 500 304.575.50.49.06 Miscellaneous Services 500 Total 33,994 Page 7 of 10 P:11. General GovernancelBudget12024 Budget1076 Parks & Recreation\P&R budget worksheet 2024 General Fund 2024 Parks & Recreation - Detail Proposed 001.076 Budget 305 CENTERPLACE DIVISION 305.575.50.10.00 Salaries & Wages 258,486 305.575.50.10.99 Overtime 2,000 305.575.50.20.00 Payroll Taxes and Benefits 99,676 - FICA, Medicare, L&l, PERS 305.571.20.10.01 Temporary/Seasonal Wages 115,801 305.571.20.20.01 Temporary/Seasonal Payroll Taxes and Benefits 14,550 305.575.50.31.01 Office & Operating Supplies 5,576 - 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 150 305.575.50.31.05 Meeting Supplies 650 - Easels, white board replacement, 200 AV Adaptors 150 - Projector bulbs 300 305.575.50.31.06 Safety Equipment 500 - Miscellaneous/Covid-19/AED batteries 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 3,000 305.575.50.35.01 Small Tools & Minor Equipment 28,000 - Hand tools, extension cords 1,500 - Additional Silverware 1,000 - Lobby Benches 6,000 - Fireside Lounge, Fireplace Chair replacement 6,000 General round tables and 6'& 8'table replacements 9,500 - Replacement AV Equipment 2,000 - Misc. Equipment 2,000 305.575.50.41.01 Merchant Charges (Bankcard Fees) 12,000 Page 8 of 10 P:11. General GovernancelBudget12024 Budget1076 Parks & Recreation\P&R budget worksheet 2024 General Fund 2024 Parks & Recreation - Detail Proposed 001.076 Budget 305.575.50.41.05 Professional Services 13,855 - Window washing 3,000 - Alarm (monitoring agreement), repair&keys 870 - Elevator 1,995 - Life Safety Testing(sprinklers, backflows) 2,300 - Rotor Rooter 1,000 - Misc. services (answering service) 4,190 - Fire Extinguisher Testing and Service 500 305.575.50.41,21 Janitorial services 3,000 - Additional Room Set Up 305.575.50.41.17 Advertising 60,000 - Marketing Plan Development(Consultant) 30,000 - Brochures&other printed materials 3,300 - Marketing folders 3,150 Event Promotion 5,000 - Develop/Print/Online ads 5,000 - Professional Photography Contract 2,400 - Regional Advertising(billboards or other media) 8,000 GSl Business Fair Booth 650 - Bridal Festival Booth (Jan & Sept) 2,500 305.575.50.42.01 Postage 150 - Brochures, flyers, reservation quotes, refunds, etc. 305.575.50.42.02 Telephone Service 2,100 - Five analog phone lines for alarms, fire, 911, elevator&credit card machine 305.575.50.42.03 Cell Phones 1,308 - Coordinator& Event Support(LT) Cell Phones($42/mo) 1,008 - 1 Cell phone (1 host) ($25/mo) 300 305.575.50.42.08 Internet 2,700 - Internet service at CenterPlace 305.575.50.43.01 Travel/Mileage 3,700 - NRPA Revenue Management School(Nicole-year 2) 1,850 - Hospitality Conference- TBD(Nicole) 1,850 - Mileage for various meetings 0 305.575.50.48.01 Equipment 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 - Sportsman/Atlas Web Hosting Page 9 of 10 P:11. General Governance\Budget12024 Budget1076 Parks & Recreation\P&R budget worksheet 2024 General Fund 2024 Parks & Recreation -Detail Proposed 001.076 Budget 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 600 - Brochures &other printed material 305.575.50.49.04 Registrations 3,696 - NRPA Revenue Management School(Nicole Year 2) 2,446 - Hospitality Conference TBD (Nicole) 750 - Misc. Events& Trainings 500 305.575.50.49.06 Miscellaneous Services 30,883 - Table Linens(Blue Ribbon) 27,787 - Motion Picture License 605 - Broadcast Music License 881 - Miscellaneous 1,000 - Elevator Permits 110 - Boiling and operating permit-L&I 500 Total 675,980 Total Parks & Recreation: 3,525,338 Page 10 of 10 Tab 20 P:\1.General Governance\Budget\2024 Budget\041 Engineering\v1-Street Fund budget worksheet 2024 Community&Public Works Department 2023 2024 Increase/ Fund#101-Street Fund 2020 2021 2022 Amended Proposed Decrease Employee Count-9.25 FTEs+(2)Limited Term Actual Actual Actual Budget Budget _ from 2023 I RECURRING ACTIVITY Wages I Payroll Taxes I Benefits 101.042.000.542.10.10.00 Wages 492,504 671,043 766,731 774,213 793,149 18,936 101.042.000.542.10.10.99 Overtime 15,386 26,831 20,535 16,000 25,000 9,000 101.042.000.542.10.20.00 Payroll Taxes and Benefits 217,382 272,664 299,902 349,241 357,713 8,472 101.000.000.542.66.10.00 Snow Plow-Wages 82,380 46,739 77,411 157,426 161,276 3,850 101.000.000.542.66.10.01 Snow Plow-Temp/Seasonal Wages 32,269 36,123 38,613 39,701 43,274 3,573 101.000.000.542.66.10.99 Snow Plow-Overtime 34,604 25,714 41,833 30,000 45,000 15,000 101.000.000.542.66.20.00 Snow Plow-Payroll Taxes and Benefits 47,087 30,354 49,544 71,013 72,736 1,723 101.000.000.542.66.20.01 Snow Plow-Temp/Seasonal Taxes&Benef 3,426 3,779 3,985 4,177 4,815 638 101.043.000.542.10.10.00 Bridge-Wages 14,724 4,897 11,211 31,061 32,303 1,242 101.043.000.542.10.10.99 Bridge-Overtime 258 0 2,957 0 0 0 101.043.000.542.10.20.00 Bridge-Payroll Taxes&Benefits 6,180 1,642 5,215 13,171 13,993 822 101.044.000.542.10.10.00 Local Street-Wages 0 0 0 93,118 64,606 (28,512) 101.044.000.542.10.10.99 Local Street-Overtime 0 0 0 0 0 0 101.044.000.542.10.20.00 Local Street-Payroll Taxes&Benefits 0 0 0 38,873 27,985 (10,888) 946,200 1,119,786 1,317,937 1,617,994 1,641,850 23,856 Supplies 101.042.000.542.10.31.04 Operating Supplies 547 1,997 3,755 6,000 8,000 2,000 101.042.000.542.10.31.06 Safety Equipment 869 1,299 1,179 1,200 1,400 200 101.042.000.542.10.31.08 Repair&Maintenance Supplies 1,497 709 0 0 0 0 101.042.000.542.10.31.10 Vehicle Maintenance Supplies 7,287 12,802 4,918 12,500 10,000 (2,500) 101.042.000.542.10.32.01 Fuel 6,069 10,275 17,394 18,000 20,000 2,000 101.042.000.542.10.35.01 Small Tools&Minor Equipment 11,832 8,551 15,506 15,000 15,000 0 101.042.000.542.30.31.01 Office&Operating Supplies 120 0 0 500 500 0 101.042.000.542.30.31,08 Repair&Maintenance Supplies-Street 50,111 52,930 98,690 84,000 100,000 16,000 101.042.000.542.30.35.01 Small Tools&Minor Equipment 51 69 0 0 0 0 101.042.000.542.64.31.08 Repair&Maintenance Supplies 0 0 155 0 0 0 101.042.000.542.64.35.01 Small Tools&Minor Equip-Traffic 33,902 38,386 6,662 55,800 76,500 20,700 101.042.000.543.50.31.06 Safety Equipment-Euclid 302 0 533 0 500 500 101.042.000.543.50.31.08 Repair&Maintenance Supplies-Euclid 11,926 1,828 3,164 2,000 2,500 500 101.042.000.543.50.31.09 Janitorial Supplies-Euclid 0 0 201 0 0 101.042.000.543.50.35.01 Small Tools&Minor Equip-Euclid 1,423 4,215 522 0 0 0 101.043.000.542.50.31.08 Repair&Maintenance Supplies-Bridge 2,205 1,806 4,286 2,500 10,000 7,500 101.043.000.542.50.35.01 Small Tools&Minor Equipment-Bridge 0 13 759 500 1,000 500 101.044.000.542.10.31.06 Safety Equipment-Local Streets 0 0 0 300 100 (200) 101.044.000.542.10.31.08 Repair&Maint Supplies-Local Streets 0 0 0 1,000 1,000 0 101.044.000.542.10.35.01 Small Tools&Minor Equip-Local Streets 0 0 0 2,000 100 (1,900) 128,141 134,880 157,724 201,300 246,600 45,300 Other Services&Charges 101.042.000.542.10.41.02 Engineering&Architectural 199,772 258,715 219,791 242,500 210,500 (32,000) 101.042.000.542.10.41.05 Professional Services 104 0 0 0 0 0 101.042.000.542.10.41.17 Advertising 850 181 0 1,500 500 (1,000) 101.042.000.542.10.42.01 Postage 0 0 651 0 0 0 101.042.000.542.10.42.02 Telephone Service 491 47 0 0 0 0 101.042.000.542.10.42.03 Cell Phones 4,708 4,992 6,204 7,470 10,644 3,174 101.042.000.542.10.43.01 Travel/Mileage 115 0 3,915 8,800 11,000 2,200 101.042.000.542.10.45.03 Equipment Rental 140 7,928 10,950 17,300 12,300 (5,000) 1 101.042.000.542.10.47.04 Waste Disposal 8,958 15,272 15,454 16,500 16,500 0 101.042.000.542.10.48.01 Equipment Repair&Maintenance 3,023 1,411 9,386 3,500 8,700 5,200 101.042.000.542.10.48.02 Copier Maintenance 34 114 78 0 150 150 Page 1 of 3 P:\1.General Governance\Budget\2024 Budget\041 Engineering\v1-Street Fund budget worksheet 2024 Community&Public Works Department 2023 2024 Increase/ Fund#101-Street Fund 2020 2021 2022 Amended Proposed Decrease Employee Count-9.25 FTEs+(2)Limited Term Actual Actual Actual _ Budget Budget from 2023 101.042.000.542.10.48.03 Software Licenses&Maintenance 1,093 14,142 26,383 21,136 38,605 17,469 101.042.000.542.23.41.41 Uncollectible Accounts Expense 2,696 837 0 0 0 0 101.042.000.542.30.41.10 Contract street maintenance 1,268,460 1,597,664 1,805,556 1,702,368 1,765,002 62,634 101.042.000.542.30.49.03 Printing&Binding 98 102 110 60 60 0 101.042.000.542.63.47.01 Street Lighting 440,190 439,964 442,698 485,000 485,000 0 101.042.000.542.64.48.03 Software Licenses&Maintenance 0 0 2,425 0 0 0 101.042.000.542.64.48.44 Traffic Control Devices-Repair&Maint 6,703 0 0 20,000 25,000 5,000 101.042.000.542.90.41.24 Inland Empire Utility 4,516 4,580 4,361 5,250 6,750 1,500 101.042.000.542.90.45.07 Interfund Vehicle Lease(non-plow) 14,500 10,250 10,250 27,750 27,750 0 101.042.000.542.90.49.01 Subscriptions 2,015 2,205 3,020 3,488 4,537 1,049 101.042.000.542.90.49.02 Memberships&Professional Licenses 44,035 44,435 49,591 73,227 57,887 (15,340) 101.042.000.542.90.49.04 Registrations 724 3,522 2,049 4,000 7,615 3,615 101.042.000.543.30.49.25 Professional Licenses 0 124 319 0 0 0 101.042.000.543.50.41.21 Janitorial Services 2,515 2,536 3,108 3,900 5,500 1,600 101.042.000.543.50.44.03 Taxes and Assessments 412 412 412 500 500 0 101.042.000.543.50.45.03 Equipment Rental 1,309 0 271 0 500 500 101.042.000.543.50.45.50 Operating Facilities Rent 2,595 2,815 2,623 2,600 2,700 100 101.042.000.543.50.47.01 Electricity 7,506 6,652 7,862 8,500 8,500 0 101.042.000.543.50.47.03 Sewer 318 270 285 450 450 0 101.042.000,543.50.47.05 Television Services 436 476 496 500 0 (500) 101.042.000.543.50.48.04 Repairs&Maintenance-Euclid 4,757 2,939 2,986 2,600 2,600 0 101.042.000.543.50.49.06 Miscellaneous Services 199 4 745 0 800 800 101.042.000.594.42.63.03 Traffic Control Improvements 74,710 91,474 137,595 90,000 100,000 10,000 ' 101.042.000.594.42.64.05 Heavy Duty Machinery&Equipment 0 3,122 0 0 0 0 101.042.000.594.42.64.07 Capital Equipment 6,178 0 0 0 0 0 101.042.000.595.20.61.02 RW-Land Improvements 0 135 0 0 0 0 101.043.000.542.10.41.02 Engineering&Architectural 24,421 17,903 12,514 40,000 30,000 (10,000) 101.043.000.542.50.41.05 Professional Services 0 0 1,588 0 0 0 101.043.000.542.50.43.01 Travel/Mileage 0 0 1,110 1,000 1,500 500 101.043.000.542.50.45.03 Equipment Rental 204 0 134 500 500 0 101.043.000.542.50.48.01 Bridge Maintenance 13,171 28,702 22,536 50,000 25,000 (25,000) 101.043.000.542.50.49.04 Registrations 0 0 0 750 750 0 101.044.000.542.10.41.02 Engineering&Architect-Local Streets 0 0 0 50,000 62,500 12,500 101.044.000.542.10.41.10 Contract St Maint-Local Streets 0 0 0 3,850,000 1,500,000 (2,350,000) 101.044.000.542.10.41.17 Advertising-Local Streets 0 0 0 2,500 1,500 (1,000) 101.044.000.542.10.42.03 Cell Phones-Local Streets 0 0 0 300 1,110 810 101.044.000.542.10.43.01 Travel/Mileage-Local Streets 0 0 0 1,500 2,000 500 101.044.000.542.30.45.03 Equipment Rental-Local Streets 0 0 0 500 500 0 101.044.000.542.10.48.03 Software Licenses-Local Streets 0 0 0 9,000 8,750 (250) 101.044.000.542.10.49.03 Printing&Binding-Local Streets 0 0 0 500 500 0 101.044.000.542.10.49.04 Registrations-Local Streets 0 0 0 _ 500 1,500 1,000 2,141,956 2,563,925 2,807,456 _ 6,755,949 4,446,160 (2,309,789) Snow Operations 101.000.000.542.66.31.04 Operating Supplies 294,002 321,973 543,448 340,000 400,000 60,000 101.000.000.542.66.31.06 Safety Equipment 11 93 565 0 0 0 101.000.000.542.66.31.08 Repair&Maintenance Supplies 2,043 6,050 976 5,000 5,000 0 101.000.000.542.66.31.10 Vehicle Maintenance Supplies 92,174 93,103 86,652 100,000 100,000 0 101.000.000.542.66.32.01 Fuel 18,960 22,888 44,646 35,000 45,000 10,000 101.000.000.542,66.35.01 Small Tools&Minor Equipment 14,001 3,041 7,704 5,500 7,500 2,000 Page 2 of 3 P:\1.General Governance\Budget\2024 Budget\041 Engineering\v1-Street Fund budget worksheet 2024 Community&Public Works Department 2023 2024 Increase/ Fund#101-Street Fund 2020 2021 2022 Amended Proposed Decrease Employee Count-9.25 FTEs+(2)Limited Term Actual Actual Actual Budget Budget from 2023 101.000.000.517.78.46.55 Unemployment Claims 574 821 622 0 0 0 101.000.000.542.66.41.05 Professional Services 1,621 2,084 980 2,000 2,000 0 101.000.000.542.66.41.11 Contract Street Maint/Sidewalk snow removt 21,516 19,341 83,954 40,000 75,000 35,000 101.000.000.542.66.41.12 Winter Snow Services 242,499 225,449 801,116 350,000 850,000 500,000 101.000.000.542.66.41.15 WSDOT Winter Snow Services 130,082 132,431 113,958 135,000 135,000 0 101.000.000.542.66.41.17 Advertising 498 494 490 1,000 500 (500) 101.000.000.542.66.45.03 Equipment Rental 30,115 28,381 25,586 24,000 24,000 0 101.000.000.542.66.45.07 Interfund Vehicle Lease(plow) 48,500 60,500 275,000 275,000 275,000 0 101.000.000.542.66.48.01 Equipment Repair&Maintenance 38,825 38,254 47,677 40,000 50,000 10,000 101.000.000.542.66.48.03 Software Licenses&Maintenance 0 3,667 0 1,075 1,075 0 101.000.000.542.66.49.01 Subscriptions 3,535 1,481 2,875 3,340 4,389 1,049 101.000.000.542.66.49.02 Memberships 460 620 385 0 0 0 101.000.000.542.66.49.18 Vehicle License&Registration 0 62 252 0 0 0 101.000.000.542.66.49.25 Professional Licenses 0 0 136 0 0 0 939,416 960,733 2,037,022 1,356,915 1,974,464 617,549 Intergovernmental Services 101.042.000.542.30.46.51 Street Maintenance-County 587,677 783,706 700,381 790,000 790,000 0 101.042.000.542.30.46.52 WSDOT Maintenance Contract 165,977 180,291 220,527 210,000 235,000 25,000 753,654 963,997 920,908 1,000,000 1,025,000 25,000 Total Recurring Activity 4,909,367 5,743,321 7,241,047 10,932,158 9,334,074 (1,598,084) 'NONRECURRING ACTIVITY Capital Outlays and Interfund Payments for Service 101.042.099.542.64.35.01 Small Tools&Minor Equipment 0 (3,721) 4,356 0 0 0 101.042.099.542.64.48.xx Repairs&Maintenance 0 7,774 0 0 0 0 101.042.099.594.42.64.01 Furniture&Equipment 0 0 0 1,530 0 (1,530) 101.042.000.594.42.63.03 Traffic control improvements 0 18,432 0 0 0 0 101.000.099.594.44.64.05 Heavy Duty Machinery&Equipment 0 17,228 0 40,000 0 (40,000) 101.000.099.594.44.64.07 Capital Equipment(Repl.Programs) 0 0 35,409 40,000 225,000 185,000 101.043.099.542.50.xx.xx Bridge Replacement Program 0 0 0 10,000 25,000 15,000 101.000.099.594.44.64.05 Generator for Maintenance Shop(1/2 cost) 0 0 13,144 8,500 0 (8,500) 101.042.099.597.50.00.10 Transfers out-#501(Truck) 0 0 0 58,000 0 (58,000) 101.042.099.542.64.48.44 Traffic Control Devices-Repair&Maint 15,647 0 0 0 0 0 Total Nonrecurring Activity 15,647 39,713 52,909 158,030 250,000 91,970 Total Street Fund 4,925,014 5,783.034 7,293,956 11.090,188 9,584,074 (1,506,114) Total budget increase= (13.58%) 101.000.=Snow Operations Total Recurring Activity increase= (14.62%) 101.043.=Bridge 101.044.=Local Street Program Page 3 of 3 P:\1. General Governance\Budget\2024 Budget\041 Engineering\v1 - Street Fund budget worksheet 2024 Street Fund 2024 Line Item Detail Proposed 101 Budget 042.000.542.10.10,00 Wages 9.25 FTEs or 10.25 (w/ limited term) 793,149 1.0 Shane, Tom D. .50 (2) limited term .75 Wes .50 Allen, Dana, Don, Tom A, Tyler. .10 Brant 1.0 Bob, Jerremy, Ryan .60 Pete .25 Adam .30 Pete Wages(not counting Temp snow) calculated by. Total 101 wages-Bridge = Y. St= Y x 83%, Snow Y x 17% 042.000.542.10.10.99 Overtime 25,000 Traffic(Signal Tech) 5,000 Street 20,000 042.000.542.10.20.00 Payroll Taxes and Benefits 357,713 000.000.542.66.10.00 Snow Plow-Wages 161,276 000.000.542.66.10.01 Snow Plow-Temp/Seasonal -Wages 43,274 000.000.542.66.10.99 Snow Plow-Overtime 45,000 000.000.542.66.20.00 Snow Plow- Payroll Taxes and Benefits 72,736 000.000.542.66.20.01 Snow Plow-Temp/Seasonal - Payroll Tax & Benefits 4,815 043.000.542.10.10.00 Bridge -Wages 32,303 043.000.542.10.20.00 Bridge Payroll Tax & Benefits 13,993 044.000.542.10.10.00 Local Street-Wages 64,606 044.000.542.10.10.99 Local Street- Overtime 0 044.000.542.10.20.00 Local Street- Payroll Taxes & Benefits 27,985 Supplies: STREET 042.000.542.10.31.04 Operating Supplies 8,000 - street markers(mega, tubular), cones 6,000 - paint for graffiti - soap for oil type spills - vegetation supplies - misc supplies, non asphalt/crackseal - Paint and cleaning supplies 2,000 042.000.542.10.31.06 Safety Equipment 1,400 Street - Safety glasses, vests, gloves 1,000 Traffic - Safety glasses, vests, gloves 400 042.000.542.10.31.10 Vehicle Maintenance Supplies 10,000 - Internal repairs for (10) vehicles (See Fuel desc) - supplies/parts for vehicles Page 1 of 9 P:A1. General Governance\Budget\2024 Budget\041 Engineering\vl -Street Fund budget worksheet 2024 Street Fund 2024 Line Item Detail Proposed 101 Budget 042.000.542.10.32.01 Fuel 20,000 Fuel for(10)vehicles - Street/Engineering .5 2-303: 2014 Ford Escape SE .5 5-216: 2014 Ford F-150 .5 5-229: 2022 Ford F-150 .5 5-222: 2021 Ford F-150 .5 5-228: 2022 Ford F-250 .5 tbd .5 tbd - Street/Storm .5 5-201: 2007 Ford F-250 .5 5-202: 2009 Ford F-550 .5 5-227: 2022 Ford F-550 - Street 1.0 2-302: 2004 Dodge Dakota 1.0 5-214: 2007 Chevy Colorado 1,0 5-217: 2016 Ford F-250 1.0 5-223-2021 Ford F-150 1.0 5-226: 2022 Ford F-350 1,0 5-240: 2022 Ford F-350 042.000.542.10.35.01 Small Tools & Minor Equipment- Streets 15,000 - Vehicle tools - Field tools, weedeaters 042.000.542.30.31.01 Office Supplies 500 - Specific items, general items =Eng budget - Business cards, Name plates - Water, liquied IV pkgs due to heat 042.000.542.30.31.08 Repair & Maintenance Supplies -Street 100,000 - crack sealing/mastic - asphalt/coldmix - propane for crack seal melter - clean up supplies for Revival, (split 50/50 w/Storm) - spill clean up supplies, (split 50/50 w/Storm) Other Services& Charges: STREET 042.000.542.10.41.02 Engineering & Architectural 210,500 - Pavement Mgmt. Consultant 12,500 Shared 50/50 with Local Streets Traffic - Traffic Engineering Services(DEA) 25,000 Traffic - Traffic Engineering Services(JUB) 85,000 Traffic - Traffic Intersection traffic counts 10,000 Traffic - Safety Analysis 25,000 Traffic - Urban Logiq 8,000 Traffic - Traffic Eng Services- Fehr& Peers 45,000 042.000.542.10.41.17 Advertising 500 - Bid ads Page 2 of 9 P:\1. General Governance\Budget\2024 Budget\041 Engineering\vl - Street Fund budget worksheet 2024 Street Fund 2024 Line Item Detail Proposed 101 Budget 042.000.542.10.42.03 Cell Phones 10,644 - Avg price$42.10/mo, $505/yr 1.0 Phones(7) 3,535 Shane, Tom D, Wes Bob, Jerremy, Ryan Pete .5 Phones(3.5) 1,767 Allen, Dana, Don, Tom A, Tyler, (2) Limited term Laptop (7.5) 3,787 1.0 Bob, Jerremy, Ryan 1.0 Pete .5 Allen, Dana, Don, Tom A, Tyler, (2) Limited term !pad(1) 505 1.0 Shane - Msg Archiving$100/pp x(10.5) 1,050 042,000.542,10.43.01 Travel/Mileage/Meals 11,000 - Mileage, Meals, Airfare, Car rental, Lodging Traffic 7,000 - TRB in Washington DC Street 4,000 042.000.542,10.45,03 Equipment Rental 12,300 - Mastic and patcher rental(Arrow, Seal Master) 10,000 - Portable crane to remove/replace sander/dump body- 2x yr 1,300 - Misc 1,000 042.000.542.10.47.04 Waste Disposal 16,500 - Dumping fees-local transfer stations from items in 15,000 ROW 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 8,700 BNSF RR signal/gate repair 50% = COSV 1,000 - Vehicle Repairs not done in house. Outside shop 5,000 repairs (10 vehicles), - Vehicle washes, Mr. Car Wash ($8.50/wash) 1,200 - Equipment testing, calibrating, repair 1,500 042.000.542.10.48.02 Copier Maintenance 150 - Copier at Maint shop -50%street/50%storm 042.000.542.10.48.03 Software Licenses & Maintenance 38,605 - Adobe Acrobat Pro x (1) © 205/yr 410 - Synchro plus SimTraffic(upgrade 2025) 0 - Pavement Mgmt. -street scan 8,750 Shared 50/50 with Local Streets Page 3 of 9 P:\1. General Governance\Budget\2024 Budget\041 Engineering\vl -Street Fund budget worksheet 2024 Street Fund 2024 Line Item Detail Proposed 101 Budget - Miovision(renewals in 2025) (60 intersections) 10,000 - Qfree (Maxiew) -traffic signal mgmt per year 10,500 - Guidesign (signal modificaton plans) 3,100 - FMX Management 4,500 - Bluebeam-renewal$189/yrx 2 379 - Autocad ES-renewal$616/yrx 1 616 - Sidra-Roundabout analysis 350 042.000.542.30.41,10 Contracted Street Maintenance 1,765,002 - Dead Animal Removal-(Mike Pederson) 20,000 - Emergency Cleanup/On Call (Geiger) 35,000 - $70,000 - 22-039, effective thru 9/3026 -50% St/50% Storm - ROW Maintenance(Revival) 125,000 - $250,000 - 23-045, 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 (Senske) 7,500 - $15,000 - Year to year contract -50% St/50% Storm - ROW:Landscaping (Senske) 24,240 - $96,960 -Executed 2021, 3 of 4 renewal years -25% St/75% Storm - ROW: Weed spraying(Clearwater) 10,344 - $41,375 - Will need a new contract for 2024 -25% St/75% Storm - Street Sweeping (AAA Sweeping) 30,096 - $752,422 -Executed 2020, 4 of 4 renewal options -4% St/96% Storm 19-161 - Street Repair&Maint (Poe Asphalt) 1,410,283 - $1,566,980.77 Executed 2020, 4 of 4 renewal -90% St/10% Storm - Vegetation Management 30,000 -$60,000 50%street/50%storm - Yearly 4%increase allows for same amount of service Calculation: Total contracts x 4% 67,769 - Escalation in service areas -added landscape areas from projects $10,000 2,500 -25% St/75% Storm 042.000.542.30.49.03 Printing & Binding 60 - WSDOT Manual$60 x(1) Page 4 of 9 P:\1. General Governance\Budget\2024 Budget\041 Engineering\vl -Street Fund budget worksheet 2024 Street Fund 2024 Line Item Detail Proposed 101 Budget 042.000.542.63.47.01 Street Lighting 485,000 - Yearly increase due to added lighting w/city growth -now being replaced with LED 042.000.542.90.41.24 Inland Empire Utility- 811 61750 - Split 50/50 street/storm 5,250 - Charged per call, price increases yearly -Moved from Memberships/Prof License 2020 -Fee only when in our area 1,500 042.000.542.90.45.07 Interfund Vehicle Lease (non-plow) 27,750 042.000.542.90.49,01 Subscriptions 4,537 - Generic 498 - Manual: ITE Trip Generation Every 3-4 yrs. Next Check=2025 $1,150 0 - Manual renewagls 1,500 Highway Capacity Manual (recheck 2026) 0 Tracking service (street I storm) April-Sept=Street, Oct-March =Snow - Vestige: (12)Portable units-$4,752/yr Street 1,711 72% (6 me) /Storm 28% - Precise: (12) Hardwired -$3597/yr Street 828 46% (6 me) Storm 54% 042.000.542.90.49.02 Memberships - Professional Licenses 57,887 - Various Ecology, Chemical Handlers, Wafer Works 2,200 Operator, Hazardous memberships APWA 247 - SRTC- VISUM membership 3,600 SRTMC Management Fees 15,000 - SRTC Membership(based on City's population) 35,000 - Transportation Professional Celt Board PTOE 315 - Every(3)yrs Jerremy=2024, Ryan = 2025 - 2 PE Licenses $125(2 yr renewal) 125 Odd yr: Jerremy Even yr: Ryan - TRB (Transportation Research Board) 300 - 1TE 660 - ASCE 270 - IMSA 170 - 1MSA Signal Tech Certification-every 3 years 0 -Ryan 2025, Bob 2026- $100 042.000.542.90.49.04 Registrations 7,615 - BNSF 365 STREET - 9.5 staff @ $400 3,800 TRAFFIC - 3 staff @ $750 2,250 - TRB Conference 1,200 Page 5 of 9 P:\1. General Governance\Budget\2024 Budget\041 Engineering\v1 -Street Fund budget worksheet 2024 Street Fund 2024 Line Item Detail Proposed 101 Budget Maintenance Shop -Euclid All Expenses are 50/50 with the Stormwater Fund (Except Day Wireless) 042.000.543,50,31.06 Safety Equipment 500 - Fire Extinguishers(Maint Shop) - First Aid supplies-Freedom Sales 042.000.543.50.31.08 Repair& Maintenance Supplies - Euclid 2,500 - Cleaning supplies - Janitorial supplies(Home Depot Pro) - Other-lights ..,. 042.000.543.50,41.21 Janitorial Services 5,500 - Cleaning company-Environment Control $912/mo, $10,944/yr 042.000.543.50.44.03 Taxes &Assessments 500 042.000.543.50.45.03 Equipment Rental 500 042.000.543.50.45.50 Operating Facilities Rent 2,700 - Day Wireless- Tower rental/radios in plows 220.64/mo, $2648./yr *All 101, no 402 split 042.000.543.50.47.01 Electricity - Euclid Facility 8,500 042.000.543.50.47.03 Sewer- Euclid Facility 450 - Sewer $70-75/mo 042.000.543.50,48.04 Repair& Maintenance - Euclid Facility 2,600 - Industrial Park Dues-Park Spokane 1,100 - Yearly Furnace Cleaned 500 - Building Maintenance 1,000 042.000.543.50.49.06 Misc Services 800 - US Linen & Uniform- 1,592/yr Bridge 043.000.542.10.41.02 Engineering & Architectural 30,000 - Bridge Engineering Consultant(Sargent) Bridge inspections, Feasibility studies 043.000.542.50.31.08 Repair& Maintenance Supplies - Bridge 10,000 - Paint, bolts, wood, rocks, concrete work done internally 043.000.542.50.35.01 Small Tools & Minor Equipment- Bridge 1,000 043.000.542.50.43.01 Travel/Mileage - Bridge 1,500 043.000.542.50.45.03 Equipment Rental - Bridge 500 043.000.542.50.48.01 Bridge Maintenance 25,000 - General maintenance:annual, conditional replacing fencing, girders, guardrail, bearing pads work done externally 043.000.542.50.49.04 Registrations - Bridge 750 - 1 staff @ $750(Pete) Page 6 of 9 P:\1. General Governance\Budget\2024 Budget\041 Engineering\v1 -Street Fund budget worksheet 2024 Street Fund 2024 Line Item Detail Proposed 101 Budget Traffic 042.000,594.42.63.03 Traffic Control Improvements 100,000 - Cabinet detection, greater$5k 042.000.542.64.35.01 Small Tools & Minor Equipment-Traffic 76,500 - Battery Backup, ITS network switch (under$5k) 75,000 Signal tools 1,500 042.000.542.64.48.44 Traffic Control Device - Repair & Maint (Failure) 25,000 - Failure Snow Operations (101.000.000) Fleet Count= 12 000.000.542.66.31.04 Operating Supplies - Snow Removal 400,000 - Liquid Magnesium Chloride - Granular deicer 000.000.542.66.31.08 Repair& Maintenance - Snow Removal 5,000 - Snow plow damage to property-sod, mailbox ... 000.000.542.66.31.10 Vehicle Maintenance Supplies 100,000 - Internal repairs Plows (11) - Gas for welder, cutting torch Norco - supplies for vehicles 000.000.542.66.32.01 Fuel - Snow Removal 45,000 - 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 7,500 - Small tools needed to repair snow plow fleet 000.000.542.66.41.05 Professional Services- Snow Removal 2,000 - CDL Physicals 000.000.542.66.41.11 Contract St Maint/Sidewalk snow removal 75,000 - On Call Contract 000.000.542.66.41.12 Winter Snow Services 850,000 - On Call Contract Drivers, Graders FYI: Winter reserve$500,000 000.000.542.66.41.15 WSDOT Winter Snow Services 135,000 - Snow removal and treatment on Pines and Trent 000.000.542.66.41.17 Advertising 500 RFQs, Ads for hiring 000.000.542.66.45.03 Equipment Rental 24,000 - Road grader rental 000.000.542.66.45.07 Interfund Vehicle Lease (plow) 275,000 - Vehicle replacement program, yearly amount of money set aside for future replacement for street fund plows Page 7 of 9 P:A1. General Governance\Budget\2024 Budget\041 Engineering\vl -Street Fund budget worksheet 2024 Street Fund 2024 Line Item Detail Proposed 101 Budget 000.000.542.66.48.01 Equipment Repair& Maintenance -Snow Removal 50,000 - Outside shop repairs - DOT Inspections$130/ea per plow 000.000.542.66.48.03 Software Licenses & Maintenances 1,075 - Insite (Cummins engines) 775 - Allison Trans 300 000.000.542.66.49.01 Subscriptions - Snow Removal 4,389 - Weathemet (Narwhal) 1,850 Tracking service(street I storm) April-Sept=Street, Oct-March =Snow - Vestige: (12)Portable units-$4,752/yr Street 1,711 72% (6 mo) /Storm 28% - Precise: (12)Hardwired -$3597/yr Street 828 46% (6 mo) Storm 54% Local Access 044.000.542.10.31.06 Safety Equipment 100 044.000.542.10.31.08 Repair & Maint Supplies- Local Access 1,000 - Supplies for work 044.000.542.10.35.01 Small Tools & Minor Equipment 100 044.000.542.10.41.02 Engineering &Architectural 62,500 - Pre-Engineering work 50,000 - Pavement Mgmt. Consultant 12,500 Shared 50/50 with Local Streets 044.000.542.10.41.10 Contract Street Maintainance 1,500,000 044.000.542.10.41.17 Advertising 1,500 044.000.542.10.42.03 Cell Phone 1,110 - Avg price$42.10/mo, $505/yr Phone 505 Pete Laptop 505 Pete - Msg Archiving$100Ipp 100 044.000.542.10,43.01 Travel 2,000 - Mileage, Meals, Transportation, Lodging 044.000.542.10,45,03 Equipment Rental 500 - 2 staff @ $750 044.000.542.10,48,03 Software 8,750 - Pavement Mgmt. -street scan Shared 50/50 with Street 044.000.542.10.49.03 Printing/Binding 500 044.000.542.10.49.04 Registration 1,500 - 2 staff @ $750 Page 8 of 9 P:\1. General Governance\Budget\2024 Budget\041 Engineering\vl -Street Fund budget worksheet 2024 Street Fund 2024 Line Item Detail Proposed 101 Budget Intergovernmental Services 042.000.542.30.46.51 Street Maintenance-County 790,000 - Signals 435,000 - Signs 105,000 - Striping 150,000 - Legends 100,000 042.000.542.30.46,52 WSDOT Maintenance Contract 235,000 - Signal/ 60,000 - Street light replacement: 2022-2025 labor 30,000 - Roadway Maintenance 135,000 - Contingency 10,000 Total: 9,334,074 Page 9 of 9 P:\1.General Governance\Budget\2024 Budget\041 Engineering\v1-Stormwater budget worksheet 2024 Tab 21 Community&Public Works Department Fund#402-Stormwater Management Fund 2023 2024 Increase/ Employee Count-11.38 FTEs 2020 2021 2022 Amended Proposed Decrease (Stormwater Fund-8.53 FTEs,Stormwater Capital-2.85 FTEs) Actual i Actual Actual Budget Budget from 2023 'RECURRING ACTIVITY Wages/Payroll Taxes/Benefits 000.531.36.10.00 Wages 288,233 227,206 259,601 666,938 907,058 240,120 000.531.36.10.99 Overtime 214 0 0 0 0 0 000.531.36.20.00 Payroll Taxes and Benefits 123,726 104,738 116,109 290,430 409,918 119,488 412,173 331,944 375,710 957,368 1,316,976 359,608 Supplies 000.531.36.31.03 Publications 0 0 0 2,500 10,000 7,500 000.531.36.31.04 Operating Supplies 323 0 731 0 500 500 000.531.36.31.06 Safety Equipment 0 0 648 700 1,500 800 000.531.36.31.08 Repair&Maintenance Supplies 37,677 2,114 11,033 77,000 12,700 (64,300) 000.531.36.31.09 Janitorial Supplies 0 0 201 0 0 0 000.531.36.31.10 Vehicle Maintenance Supplies 2,431 2,720 4,871 4,000 5,000 1,000 000.531.36.32.01 Fuel 3,097 5,123 8,490 8,500 10,000 1,500 000.531.36.35.01 Small Tools&Minor Equipment 5,700 4,965 5,559 6,600 5,000 (1,600) 49,228 14,922 31,533 99,300 44,700 (54,600) Other Services&Charges 000.531.30.45.07 Interfund Vehicle Lease 14,000 6,750 6,750 6,750 6,750 0 000.531.36.41.03 ESRI ARC/GIS 36,554 14,161 5,367 4,616 26,650 22,034 000.531.36.41.05 Professional Services 18,033 0 22,791 25,000 0 (25,000) 000.531.36.41.10 Private stormwater maintenance 1,021,720 1,021,332 1,137,090 1,568,668 2,216,525 647,857 000.531.36.41.17 Advertising 0 0 0 2,000 2,500 500 000.531.36.41.18 Legal Notices 0 0 76 0 0 0 000.531.36.41.20 Decant Facility Usage 0 0 0 10,000 10,000 0 000.531.36.41.21 Janitorial Services 2,515 2,536 3,108 3,900 5,500 1,600 000.531.36.41.24 Inland Empire Utility Service 811 4,516 4,579 4,361 5,250 10,250 5,000 000.531.36.42.02 Telephone Service 491 47 0 0 0 0 000.531.36.42.03 Cell Phones 2,266 2,113 2,313 5,290 3,835 (1,455) 000.531.36.43.01 Travel/Mileage/Meals 56 0 75 3,000 4,000 1,000 000.531.36.44.03 Taxes and Assessments 480 480 454 500 500 0 000.531.36.45.03 Equipment Rental 60 0 2,600 0 3,000 3,000 000.531.36.47.01 Electricity 8,369 7,515 9,626 9,500 10,500 1,000 000.531.36.47.02 Water&Sprinkler 37,549 44,416 48,415 55,000 58,000 3,000 000.531.36.47.03 Sewer 318 264 285 450 450 0 000.531.36.47.04 Waste Disposal 34,014 34,474 32,734 41,000 41,000 0 000.531.36.47.05 Television Services 435 481 496 500 0 (500) 000.531.36.48.01 Equipment Repair&Maintenance 2,421 4,298 7,969 8,000 10,000 2,000 000.531.36.48.02 Copier Maintenance 34 114 78 150 150 0 000.531.36.48.03 Software Licenses&Maintenance 3,255 5,466 5,559 10,356 3,867 (6,489) 000.531.36.48.04 Repairs&Maintenance-Euclid Facility 4,400 2,346 2,986 2,600 4,100 1,500 000.531.36.49.01 Subscription 1,865 2,303 2,462 2,458 3,275 817 000.531.36.49.02 Memberships 269 136 312 1,949 3,000 1,051 000.531.36.49.03 Printing&Binding 98 93 110 510 570 60 000.531.36.49.04 Registrations 757 6,666 423 4,125 3,845 (280) 000.531.36.49.06 Miscellaneous Services 58 0 745 0 800 800 000.531.36.49.18 Vehicle License&Registration 0 0 252 0 0 0 000.531.36.49.25 Professional Licenses 0 0 38 0 0 0 1,194,533 1,160,570 1,297,475 1,771,572 2,429,067 657,495 Page 1 of 2 P:\1.General Governance\Budget\2024 Budget\041 Engineering\v1-Stormwater budget worksheet 2024 Community&Public Works Department Fund#402-Stormwater Management Fund 2023 2024 ' Increase/ Employee Count-11.38 FTEs 2020 2021 2022 Amended Proposed Decrease (Stormwater Fund-8.53 FTEs,Stormwater Capital-2.85 FTEs) Actual Actual Actual Budget Budget from 2023 Intergovernmental Services 000.531.36.46.59 Ecology Permit 40,452 42,222 43,149 48,000 48,000 0 40,452 42,222 43,149 48,000 48,000 0 Total Recurring Activity 1,696,386 1,549,658 1,747,867 2,876,240 3,838,743 962,503 (NONRECURRING ACTIVITY Capital Outlays 402.000.000.531.36.40.00 Watershed Studies 48,336 37,242 69,162 100,000 150,000 50,000 402.000.099.531.36.41.05 Stormwater Comprehensive Plan 0 0 272,923 50,000 0 (50,000) 402.000.000.594.31.61.00 Land Acquisition 0 25,000 0 260,000 0 (260,000) 402.402.099.594.38.34.01 Furniture&Equipment 0 0 0 1,530 0 (1,530) 402.000.099.594.31.64.05 Heavy Duty Machinery&Equipment 6,178 3,122 0 0 0 0 402.402.000.594.38.64.05 Generator for Maintenance Shop(1/2 cost) 0 0 13,144 8,500 0 (8,500) 402.000.000.595.40.63.00 Construction-Drainage/Capital Outlays 9,285 0 0 350,000 1,500,000 1,150,000 402.000.285.595 #285-Indiana Pres-Evergreen to Sullivan 22,192 0 0 0 0 0 402.000.292.595 #292-Mullan Preservation-Broadway to Mission 0 7,940 0 0 0 0 402.000.300.595 #300-Pines&Mission Intersection Improvement 0 468 85 0 0 0 402.000.302.595 #302-Ella Sidewalk-Broadway to Alki 60,590 0 0 0 0 0 402.000.303.595 #303-S.Conklin Sidewalk 29,105 0 0 0 0 0 402.000.309.595 #309-Barker Homes Local Access Streets 100,420 5,907 228 0 0 0 402.000.314.595 #314-Balfour Park Frontage Improvements 0 176,966 6,696 0 0 0 402.000.325.595 #325-2021 Local Access Streets:S Park Rd 0 164,009 0 0 0 0 402.000.334.595 #334-Sprague Ave.Preservation 0 0 102,298 _ 0 0 0 Total Nonrecurring Activity 276,106 420,654 464,536 _ 770,030 1,650,000 879,970 Total Stormwater Fund 1,972,492 1,970,312 2,212,403 3,646,270 5,488,743 1,842,473 Total budget increase= 50.53% Total Recurring Activity increase= 33.46% Page 2 of 2 P:\1. General Governance\Budget\2024 Budget\041 Engineering\v1 - Stormwater budget worksheet 2024 Stormwater Fund 2024 Line item Detail Proposed 402 Budget 000.531.36.10.00 Wages 8.53 FTE's 907,058 3.00 Aaron, Chad P, Adam .90 Brant 60 CPW Liason 30 Eng Tech 1, Field Tech, .20 Eng/Sr. Eng 23 GIS (77=Econ Devi) .25 Chad R., John, Tyson, Wes .10 Candice, Glenn, Kelly, Kristin, Senior Eng 1 CIP-Storm .70 Eng Tech 1, Storm Fld Tech CIP-Storm .15 Allen, Dana, Don, Tom A, Tyler 000.531.36.20.00 Payroll Taxes and Benefits 409,918 - FICA, Medicare, L&l, PERS 000.531.36.31.03 Publications 10,000 - Training publications/materials - Public education outreach, View 000.531.36.31.04 Operating Supplies 500 - Paint-marking for 811 000.531.36.31.06 Safety Equipment 1,500 - Storm/Maint Shop(50/50) 500 - vests, glasses, hardhats.. 1,000 000.531.36.31.08 Repair and Maintenance Supplies 12,700 - Storm/Maint Shop (50/50) 2,500 - Supplies for Revival, (split 50/50 w1 Street) 200 - Storm only-lids, grates 10,000 000.531.36.31.10 Vehicle Maintenance Supplies 5,000 - Internal repairs for 4.5 vehicles - Supplies for vehicles 000.531.36.32.01 Fuel 10,000 Fuel for(4.5)vehicles - Storm/Street .5 5-201: 2007 Ford F-250 .5 5-202: 2009 Ford F-550 .5 5-227: 2022 Ford F-550 - Storm 1.0 6-400-2011 Ford F-250 1.0 6-401 -2005 Dodge Dakota 1.0 6-402-2014 Ford Escape SE Page 1 of 5 P:\1. General Governance\Budget\2024 Budget\041 Engineering\v1-Stormwater budget worksheet 2024 Stormwater Fund 2024 Line Item Detail Proposed 402 Budget 000.531.36.35.01 Small Tools & Minor Equipment 5,000 - Includes testing equipment, signs, locks 000.531,30.45,07 lnterfund Vehicle Lease 6,750 000.531.36.41.03 ESRI /ARC GIS 26,650 - Cost$89,842.25. Use$90,000 for the split Eng Gen-20% Eng Devl- 15% Planning-25% Storm-20% 18,000 Econ Devi-20% Pictometry Tiles-every even yr$3,000 3,000 -50%Storm/50%ED **Permit ctr uses a lot(imagery 9-12 mo out of date) - Skywatch-$5,700 for each request 5,650 1 x cost/yr, for ciitywide high res real-time imagery 000.531.36.41.10 Private (Contracted) Stormwater Maintenance 2,216,525 - Emergency Cleanup/On Call (Geiger) 35,000 - $70,000 - 22-039, yearly auto renewal -50%St/50% Storm - Emergency Spills /On Cal!(Able Cleanup) 3,750 - $5,000 -Exp end of year -25%St/75% Storm - Emergency Traffic Control/On Call 7,500 - $15,000 - Year to year contract -50%St/50% Storm - ROW Landscaping (Senske) 72,720 - $96,960 -Executed 2021, 3 of 4 renewal years -25%St/75% Storm - ROW: Weed spraying(Clearwater) 31,031 - $41,375 -Will need a new contract for 2024 -25% St/75% Storm - Street Repair&Maint (Poe Asphalt) 156,699 - $1,566,980.77 Executed 2020, 4 of 4 renewal options -90% St/10%Storm - Street Sweeping (AAA Sweeping) 722,325 - $752,422 -Executed 2020, 4 of 4 renewal options -4% St/96% Storm 19-161 Stormwater Improvements 750,000 100% Storm - Vactoring 400,000 100%Storm - Vegetation Management 30,000 Page 2 of 5 P:\1. General Governance\Budget\2024 Budget\041 Engineering\v1 -Stormwater budget worksheet 2024 Stormwater Fund 2024 Line Item Detail Proposed 402 Budget -$60,000 50%street/50%storm - Yearly 4%increase 0 allows for same amount of service Calculation: Total contracts x 4% - Escalation in service areas 7,500 -added landscape areas from projects $10,000 -25%St/75%Storm 000.531.36.41.17 Advertising 2,500 - RFQ/RFP's 000.531.36.41.20 Decant Facility Usage 10,000 - This relates to the 0&M fees for the use of the facility and disposal cost. WSDOT to bill us 000.531.36.41.21 Janitorial Services- Euclid Facility 5,500 Storm/Maint Shop (50/50) - Cleaning company-Environment Control $912/mo, $10,944/yr 000.531.36,41.24 Inland Empire Utility- 811 10,250 City wide ROW locate 5,250 -Split 50/50 street/storm -Charged per call, price increases yearly -Fee only when a Storm structure area 5,000 000.531.36.42.03 Cell Phones 3,835 - Avg price$42.10/mo, $505/yr 1.0 Phones(3) 1,515 Brant (2)new staff 1.0 1-pads(4) 2,020 Listed under"Stormwater"vs individual names - Msg Archiving$100/pp x(3) 300 000.531.36.43,01 Travel/Mileage/Meals 4,000 - Mileage, Meals, Airfare, Car rental, Lodging - National conference/State conference 000.531.36.44.03 Taxes and Assessments 500 Fees and assessments for Maint Facility 000.531.36.45.03 Equipment Rental 3,000 - Storm/Maint Shop (50/50) 500 - Storm 1,500 - Port a potties-Decant Facility 1,000 Page 3 of 5 P:\1. General Governance\Budget\2024 Budget\041 Engineering\v1-Stormwater budget worksheet 2024 Stormwater Fund 2024 Line Item Detail Proposed 402 Budget 000.531.36.47.01 Electricity 10,500 - Storm/Maint Shop (50/50) 6,500 - Irrigation 2,000 000.531.36.47.02 Water& Sprinkler 58,000 - Modern, Vera, ESWD#1, SCWD#3, Consolidated, Irvin - irrigated swales&ROW area lawn turf, vegetation 000.531.36.47.03 Sewer (Euclid Facility) 450 - Storm/Maint Shop(50/50) Sewer $70-75/mo 000.531.36,47.04 Waste Disposal 41,000 - Special eductor waste to Grahm Rd(chemicals ...) 1,000 - Street sweeping waste to WM Grahm Rd facility 40,000 000.531.36.48.01 Equipment Repair & Maintenance 10,000 - External vehicle repairs 2,500 - Pump repairs @ Pump House 7,500 000.531.36.48.02 Copier Maintenance 150 - Storm/Maint Shop(50/50) 000.531.36.48.03 Software Licenses & Maintenance 3,867 - Hydrocad Software 350 - AutoCad C3D(1.5)x$1200 1,800 Bluebeam(3.5)x $189 662 Aaron, Chad, 1 new hire, Adam.5 - Bluebeam(1)new cost 400 - Adobe Acrobat Pro x 1 @ $205/ea 205 - Stormshed 300 - Eagle Web Access(Spokane County) 150 000.531.36.48.04 Repair& Maintenance - Euclid facility 4,100 - Storm/Maint Shop (50/50) - Industrial Park Dues-Park Spokane 1,100 - Yearly Furnace Cleaned 500 - Building Maintenance 2,500 000.531.36.49.01 Subscriptions 3,275 Tracking service(street I storm) April-Sept=Street, Oct-March =Snow - Vestige: (12)Portable units-$4,752/yr Street 72% 1,332 (6 mo) /Storm 28% - Precise: (12)Hardwired -$3597/yr Street 46% 1,943 (6 mo) Storm 54% Page 4 of 5 P:\1. General Governance\Budget\2024 Budget\041 Engineering\v1 -Stormwater budget worksheet 2024 Stormwater Fund 2024 Line Item Detail Proposed 402 Budget 000.531.36.49.02 Memberships 1 Professional Licenses 3,000 - Dept of Ecology 105 - Waterworks 42 Pesticide 56 - TBD 1,000 - APWA-$220 110 - IWAC-ID/WA Aquifer Collaborative 1,500 - License 125/each, every other year even/odd 187 - Even: Chad, Adam(50%) Odd: 000.531,36,49.03 Printing and Binding 570 - Small Works projects 450 - WSDOT Specs-every even year in Jan 120 000.531.36.49.04 Registrations 3,845 - 5 staff @ $750 3,750 - BNSF 95 000.531.36.46.59 Ecology Permit 48,000 - Yearly cost of operating under the DOE -based off the number of housing units Stormwater engineer will have data for calculation 000.531.36.49.06 Misc Services 800 - Storm/Maint Shop (50/50) - US Linen&Uniform- 1,592/yr Total Recurring Expenditures: 3,838,743 Nonrecurring Expenditures 000.595.40.63.00 Construction - Drainage/ Capital Outlays 1,500,000 099.531.36.41.05 Stormwater Comprehensive Plan 0 000.531,36.40.00 Watershed / Floodplain Studies 150,000 Total Nonrecurring Expenditures: 1,650,000 Total Stormwater Fund: 5,488,743 Page 5 of 5 Tab 22 P:\Finance\Budgets\2024 Budget\Budget Worksheets\RCAs and PowerPoint Presentations\2023 06 13 Budget Workshop\Tab 20 Supplemental Budget Requests\supplemental requests 2024 CITY OF SPOKANE VALLEY,WA 6/13/2023 2024 Budget Supplemental Requests L Aocount'.Number Account Tithe J Description .:!Amvurrt', #001 -General Fund f Public Safety n 001.016.099.594.21.64.05 Heavy Duty Machinery&Equip UTV 36,000 36,000 Finance 0.018.014.541.23.10120.xx Salaries, Payroll Taxes, Benefits Accountant I Position 131,958 131,958 Facilities n'€001,033.036.521.50.48.07 Building&Grounds Maint. Man-gate at Precinct property 10,000 rs 001.033.036.594.21.62.01 Improvements Parking lot repairs at Precinct 75,000 n 001.033.036.521.50.48.01 Building Repair&Maint. Replace flooring in Precinct roll call room 20,000 a 1001.033.036.594.21.62.01 Improvements Precinct building signage 50,000 n 001.033.000.594.18.64.05 Heavy Duty Machinery&Equip Electric man-lift 20,000 n 001.033.037.575.50.48.07 Building&Grounds Maint. Seal, coat, and strip CenterPlace parking lot 100,000 n 001.033.037,594.75,64.05 Heavy Duty Machinery&Equip Replace walk-in coolers at CenterPlace 120,000 n W001.033.037.594.75.64.05 Heavy Duty Machinery&Equip Replace boiler modules at CenterPlace 15,000 tiN001,033,037,594.75,64.05 Heavy Duty Machinery&Equip Expansion tank for cooling system at CP 6,000 416,000 Parks&Recreation n 001.076.099.594.75.64.01 Furniture&Equipment Replace CenterPlace banquet chairs 150,000 _,.,n..r001.076.099.594.75.64.01 Furniture&Equipment New motorized shades for CP Great Room 25,000 175,000 Total General Fund 758,958 recurringi ri 131,958 nonrecurring In 627,000 758,958 #101 -Street O&M Fund n. 101.042.099.542.10.41.05 Professional Services Prelim planning&design new Maint Facility 100,000 Total Street O&M Fund 100,000 #402 Stormwater Fund n 402.402.099.531.36.41.05 Professional Services Prelim planning&design new Maint Facility 100,000 n=402.000.099.597,50 00.10 Transfer to Fund#501 Transfer for new Stormwater vehicles 126,000 (1) Total Parks Capital Projects Fund 226,000 #501 Equipment Rental&Replacement Fund 501.000.000.594.48.64.06 Vehicle replace one vehicle in Engineering fleet 55,000 501.000.000.594.18.64.06 Vehicle replace one vehicle in Facilities fleet 60,000 501.000.000.594.76.64.06 Vehicle replace one vehicle in Parks&Rec fleet 60,000 501.000.000.594,18.64.06 Vehicle replace one vehicle in Facilities fleet 60,000 501.000.000.594.58.64.06 Vehicle replace one vehicle in Building fleet 60,000 501,000.000,594,42.64.06 Snow Plow replace one snow plow 300,000 501.000.000.594.44.64.05 Heavy Duty Machinery&Equip replace backhoe 270,000 501.000.000.594,31.64.06 Vehicle add two vehicles in Stormwater fleet 126,000 (1) Total Equipment Rental&Replacement Fund 991,000 (1) Non-recurring transfers would be necessary from the Stormwater Fund#402 to the Equipment Rental&Replacement Fund#501 because the additional vehicles would add to the city's fleet. Replacement costs would then be added each subsequent year for future replacement of the vehicles. 1 of 23 BUD-2 CAPITAL OUTLAY REQUEST Department Name Program Fund No. Public Safety Law Enforcement 001.016 Description Purchase a Utility Task Vehicle(UTV),accessories and decals to allow patrol on trails and at special events. The UTV has an expected life span of ten years. Section 1:Capital Equipment Request Circle One Replacement Addition Unit Cost 36,000.00i X Quantity T1 Total Cost 1...$ 36,000.00 Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost $ 36,000 $ 36,000 Personnel Cost $ - Materials&Svcs TOTALS $ 36,000 $ - $ - $ - $ - $ - $ 36,000 Section 2:Capital Improvement Request Example: Building remodel, new sidewalks, parks benches,etc. Total Cost Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost .... $ - Personnel Cost $ - Materials&Svcs $ - TOTALS $ - $ - $ - $ - $ - $ - $ - 2 of 23 BUD-I JUSTIFICATION FOR PERSONNEL OR WORK PROGRAM CHANGES Department Name: Program Fund No. Finance 001.018.014 Reason for changes in personnel or work program As the City has continued to grow and take on additional work in areas such as capital projects, housing and homeless services, and stormwater, staffing in the Finance Department has remained static. The last time a new position was added to Finance personnel was in 2013, and the Department is beginning to struggle to keep up with supporting the growth in other areas of the City. This being the case,this supplemental budget request is for an Accountant I position. This position would take over the routine, daily tasks in the Department so that the Accountant/Budget Analysts could focus on the more complex issues. This would assist in keeping the Department from getting bogged down and behind while continuing to focus on priority projects. Total Cost of Change (Itemize by line-item detail only) Budget Personnel Services BARS Number Year Estimated Cost Accountant I - 1 FTE 001.018.014.51423.10/20.xx 2024 131,958 2025 - 2026 - 2027 - 2028 - TOTAL 131,958 Materials and Services 2024 - 2025 - 2026 - 2027 - 2028 - TOTAL - Equipment 2024 - 2025 - 2026 - 2027 - 2028 - TOTAL - Other 2024 - 2025 - 2026 - 2027 - 2028 - TOTAL - Revenue Offset Budget Year_ 2024 Total Cost 2024 131,958 2025 2026 Expenditure Offset - 2027 2028 Net Cost 20241 131,958 3 of 23 BUD-2 CAPITAL OUTLAY REQUEST Department Name Public Safety Program Fund No. Facilities Police Campus 001.033 Description Install a walk-through man-gate between the Precinct property and the parking lot on the ancillary property located at 12624 E Sprague Ave,which the Spokane Valley Police are using for pool vehicles. A 4 foot wide, 7 foot high walk gate into one panel of the 10 foot security fencing,with bracing with latches.Would be padlocked by the police department. Section 1: Capital Equipment Request Circle One Replacement Addition Unit Cost 10,000.00 X Quantity 1 Total Cost $ 10,000.00 Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS _ Equipment Cost $ 10,000 _ $ 10,000 Personnel Cost $ Materials&Svcs TOTALS $ 10,000 $ - $ - $ - $ - $ - $ 10,000 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Total Cost impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost $ Personnel Cost $ - Materials&Svcs $ - TOTALS $ $ $ $ $ $ .._$ - 4 of 23 BUD-2 CAPITAL OUTLAY REQUEST Department Name Program Fund No. Facilities Police Campus 001.033 Description Parking Lot repairs, The parking lot needs serious repairs. It has sink holes which need to be filled and fixed,cracks that need to be sealed,and the lot needs to be sealed,then restriped. There are sink holes at both gate entrances and at the SW corner of the building. Section 1:Capital Equipment Request Circle One Replacement Addition Unit Cost [ 75,000.00 X Quantity 1 Total Cost L$ 75,000.00 Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost $ 75,000 $ 75,000 Personnel Cost $ - Materials&Svcs TOTALS $ 75,000 $ - $ - $ - $ - $ - $ 75,000 Section 2:Capital Improvement Request Example:Building remodel, new sidewalks,parks benches,etc. Total Cost I Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost _ $ - Personnel Cost _ , $ - Materials&Svcs $ - TOTALS $ - $ - $ - $ - - $ - $ - $ - .. 5 of 23 BUD-2 CAPITAL OUTLAY REQUEST Department Name Program Fund No. Facilities Police Campus 001.033 Description Flooring in the roll call room. The chairs in the roll call room have permanently damaged the flooring in the roll call room. In 2023 new chairs and tables have replaced the furniture which was damaging the flooring. The floors were stripped,cleaned and rewaxed but still the flooring shows signs of permanent damage. The flooring needs to be replace with new hard tile flooring which will handle the wear and tear of the boots and weather which this room experiences. Section 1:Capital Equipment Request circle one Replacement Addition Unit Cost 20,000.00 X Quantity 1 Total Cost $ 20,000.00 Impact on Operating Budget _ 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost $ 20,000 $ 20,000 • Personnel Cost $ - Materials&Svcs mm ._ TOTALS $ 20,000 $ - $ - $ - $ - $ - $ 20,000 Section 2:Capital Improvement Request Example: Building remodel,new sidewalks,parks benches,etc. Total Cost Impact on Operating Budget _ 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost $ - Personnel Cost $ - Materials&Svcs $ - TOTALS $ - $ - $ - $ - $ - $ - $ - 6 of 23 BUD-2 CAPITAL OUTLAY REQUEST • Department Name Program Fund No. Facilities [Police Campus 1 001.033 Description Signage on the building itself. While there is a monument sign in the swale out by the street,which is more visible now that it has been painted blue,the building as you drive by it is unidentifiable when you look at it. Signage over the storefront itself would help to identify the building as the Police Precinct, District Court,whether it is a logo and the wording'Police Precinct/District Court`or just those words,something directly on the building would help people traveling down the road to help identify the building easier than just the monument sign which is hidden down in the swale,below the edge of the road. Section 1:Capital Equipment Request Circle One Replacement Addition Unit Cost 50,000.00 X Quantity 11 Total Cost $ 50,000.00 Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost $ 50,000 _ $ 50,000 Personnel Cost $ - Materials&Svcs TOTALS $ 50,000 $ - $ - $ - $ - $ - $ 50,000 Section 2:Capital Improvement Request Example:Building remodel,new sidewalks,parks benches,etc. Total Cost al Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost $ - Personnel Cost $ - Materials&Svcs , $ - TOTALS $ - $ - $ - $ - $ - $ - $ - 7 of 23 BUD-2 CAPITAL OUTLAY REQUEST Department Name: Program Fund No. Facilities Facilities Administration 001.033 Description Electric man lift. This electric lift would be used at every facility we own,CenterPlace Great Room,City Hall lighting, Precinct, Maintenance Shop.The lift would be used to change out parking lot lights, reach gutters,repair ceilings, reach windows,hoist equipment to ceilings and roof structures, Section 1: Capital Equipment Request Circle One Replacement Addition Unit Cost 20,000.00 X Quantity 1 Total Cost $ 20,000.00 Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost $ 20,000.00 _ $ 20,000.00 Personnel Cost $ - Materials&Svcs $ - TOTALS $ 20,000.00 0 0 0 0_ 0 $ 20,000.00 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Total Cost $ - Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost _ 0 Personnel Cost 0 Materials&Svcs _ 0 TOTALS 0 0, 0 0 0 0- 0 8 of 23 BUD-2 CAPITAL OUTLAY REQUEST Department Name: Program Fund No. Facilities CenterPlace 001.033 Description Parking lot seal,coating and restriping CenterPlace parking lot. The parking lot is cracking and in order to extend its life the cracks in the lot need to be sealed,the lot needs to have a protective coating and then the lot lines need to be restriped. A complete reconfiguration of the lot should be contemplated to increase the safety of people attending functions and allow for a greater ability to use the available land which is currently occupied by landscaping which can allow for unsafe situations to possibly occur. Section 1: Capital Equipment Request Circle One Replacement Addition Unit Cost 100,000.00 X Quantity 1 Total Cost $ 100,000.00 Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost $ 100,000.00 $ 100,000.00 Personnel Cost $ - Materials & Svcs $ - TOTALS $ 100,000.00 0 0 0 0 0 $ 100,000.00 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Total Cost _$ - Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost 0 Personnel Cost 0 Materials & Svcs 0 — TOTALS 0 0 0 0 0 0 0 9 of 23 BUD-2 CAPITAL OUTLAY REQUEST Department Name: Program Fund No. Facilities CenterPlace j 001.033 Description Replace walk-in Coolers at CenterPlace. These coolers have reached end of life and are in need of replacement. Section 1: Capital Equipment Request Circle One Replacement Addition Unit Cost 120,000.00 X Quantity, 1 Total Cost $ 120,000.00 Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS — Equipment Cost $ 120,000.00 _ $ 120,000.00- Personnel Cost $ - Materials& Svcs $ - TOTALS $ 120,000.00 0 0 0 0 0 $ 120,000.00 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Total Cost $ - Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost _ 0 Personnel Cost 0 Materials & Svcs 0 TOTALS 0 0 0 0 0 0 0 10 of 23 BUD-2 CAPITAL OUTLAY REQUEST Department Name: Program Fund No. Facilities CenterPlace 001.033 Description Boiler modules for CenterPlace. These modules have reached end of life and need to be replaced. Section 1: Capital Equipment Request Circle One Replacement Addition Unit Cost 15,000.00 X Quantity 1 Total Cost $ 15,000.00 Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost $ 15,000.00 $ 15,000,00 Personnel Cost $ - Materials & Svcs $ - TOTALS $ 15,000.00 0 0 0 0 0 $ 15,000.00 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Total Cost $ - Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost 0 Personnel Cost 0 Materials & Svcs 0 TOTALS 0 0 0 0 0 0 0 11 of 23 BUD-2 CAPITAL OUTLAY REQUEST Department Name: Program Fund No. [Facilities 'CenterPlace 1 001.033 J Description Expansion Tank for CenterPlace.This tank is for the cooling system at CenterPlace. The bladder in the tank has failed. We need to replace the tank and bladder to continue to allow the cooling system to function properly. Section 1: Capital Equipment Request Circle One Replacement Addition Unit Cost 6,000.00 X Quantity 1 Total Cost $ 6,000,00 Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost $ 6,000.00 $ 6,000.00 Personnel Cost $ - Materials&Svcs $ - TOTALS $ 6,000.00 0 0 0 0 0 $ 6,000.00 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Total Cost I$ - I Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost 0 Personnel Cost 0 Materials&Svcs 0 TOTALS 0 0 0 0 0 0 0 12 of 23 BUD-2 CAPITAL OUTLAY REQUEST Department Name Program Fund No. Parks& Recreation CenterPlace 001.076.305 Description 800 Banquet Chairs to replace all CenterPlace banquet chairs Section 1: Capital Equipment Request Circle One Replacement Addition Unit Cost $188 X Quantity 800 = Total Cost $ 150,000.00 Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost 150,000.00 $ 150,000.00 Personnel Cost $ - Materials&Svcs $ - TOTALS $ 150,000.00 $ - $ - $ - $ - $ - $ 150,000.00 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches,etc. Total Cost Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS - Equipment Cost _, $ - Personnel Cost $ - Materials&Svcs _ _ $ - TOTALS $ - $ - $ - $ - $ - $ - $ - 13 of 23 BUD-2 CAPITAL OUTLAY REQUEST Department Name Program Fund No. Parks&Recreation CenterPlace I 309.000 Description Motorized window shades for Great Room. The current shades are not motorized they just have a pull chain. One is completely broken and several have rips and stains. Section 1: Capital Equipment Request Circle One Replacement Addition Unit Cost $25,000 X Quantity = Total Cost -$ 25,000.00 Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost 25000 $ 25,000.00 Personnel Cost $ - Materials&Svcs _ $ - TOTALS $ 25,000.00 $ - $ - $ - —$ - $ - $ 25,000.00 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Total Cost Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost _ $ - Personnel Cost $ - Materials&Svcs $ - TOTALS $ - $ - $ - $ - $ - $ - $ - 14 of 23 BUD-1 JUSTIFICATION FOR PERSONNEL OR WORK PROGRAM CHANGES Department Name Program Fund No. Community and Public Works Fleet l Street l Traffic I Storm 101 &402 Reason for changes in personnel or work program Preliminary Planning&Design-New Maintenance Facility The current City maintenance facility is located on approximately three acres of City-owned property near the intersection of East Euclid Avenue and North Flora Road and serves the Fleet,Street Operation,Traffic Operation, and Storm Operation programs. The current facility consists of a main building covering 7,000 square feet that houses office space,community area,and two full depth maintenance bays. A secondary 4,000 square foot structure provides covered storage for winter operations road treatment material. Finally,the site contains several storage containers for housing equipment,open outdoor storage areas for maintenance equipment, and open parking areas for street maintenance and winter operation vehicles. As currently developed,the facilty is quickly becoming undersized for efficiently managing the uses required of it, For instance,only having two maintance bays limits the ability of the fleet mechanics to address ongoing needs. Many times,both bays are utilized while awaiting parts and another asset requires maintenance. In this scenario, equipment is taken out of service just waiting for adequate maintenance shop space. In addition to not having adequate shop space for maintenance,there is inadequate storage area for streets,storm,and traffic equipment and materials. To assist with enclosed storage,maintenance personnel have aquired and placed on-site,several storage containers, The purpose of this preliminary planning and design effort is to site and facility planning services associated with the development of a new City maintenance facility. The location of the facility has not been solidified at this time. The facility is anticipated to have full-service vehicle maintenance bays capable of supporting the City's departmental, construction and snow operations fleet,staff offices,break and meeting rooms,as well as restroom and kitchen facilities. Additionally,the site will support the City's traffic and stormwater maintenance facility needs with offices,work areas,and associated storage areas. • This Supplemental Budget Request will provide funding for the work,and be equally shared between Street Fund #101 and Storm Fund#402. Total Cost of Change (Itemize by line-item detail only) Budget Personnel Services BARS Number Year Estimated Cost 2024 2025 TOTAL $ - Materials and Services Professional Services Street Fund&Storm Fund Split 2024 $ 200,000.00 Street Fund 101.042.000.542.10.41.05 Storm Fund 402.402.000.531.36.41.05 TOTAL $ 200,000.00 Equipment 2024 $ 2025 TOTAL. $ Other 2024 2025 TOTAL $ Revenue Offset Budget Year 2024 Total Cost $ 200,000.00 2025 2026 Less Revenue Offset $ 2027 2028 Net Cost $ 200,000.00 TOTAL $ - 15of23 BUD-2 CAPITAL OUTLAY REQUEST (1) Department Name: Program: Fund No. Community and Public Works Engineering 501 Description 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 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. IMINNIF Section 1: Capital Equipment Request Circle One ` Replacement Addition Unit Cost 55,000.00 1 X Quantity 1 J Total Cost $ 55,000.00 Impact on Operating Budget - 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost _ 55,000 - - - - - 55,000_ Personnel Cost - - - - - - - Materials& Svcs - - - - TOTALS 55,000 - - - - - 55,000_ Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Total Cost $ - Impact on Operating Budget 2024 2025 i 2026 2027 2028 2029 TOTALS Equipment Cost - _ - 0 Personnel Cost 0 Materials& Svcs _ - TOTALS 0 0 0 0 0 0 0 16 of 23 BUD-2 CAPITAL OUTLAY REQUEST (1) Department Name: Program: Fund No. Facilities Maintenance General Government 501 Description Replace Fleet#2-301 -2004 Ford Taurus Existing vehicle is 19 years old with 47,000 miles and currently being used by the City's Facility Maintenance Staff for facility service calls and maintenance duties. With purchase of a new pickup, this vehicle will be surplussed. This vehicle has historically required, and will be requiring 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 fleet vehicles. The use of a normal duty truck is required as the work consistently requires hauling of supplies and materials. There is no increase to maintenance and fuel costs as this is a replacement vehicle. Section 1: Capital Equipment Request circle One Replacement , Addition Unit Cost 55,000.00 X Quantity 1 Total Cost $ 55,000.00 Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost 55,000 - - - - - 55,000 Personnel Cost - - - - - - . - Materials&Svcs 5,000 - - - - - 5,000 TOTALS 60,000 - - - - , - 60,000 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Total Cost $ - Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost _ 0 Personnel Cost 0 Materials&Svcs _ 0 TOTALS 0 0 0 0 0 0_ 0 17 of 23 BUD-2 CAPITAL OUTLAY REQUEST (2) Department Name: Program: Fund No. Parks&Recreation General Government 501 Description Replace Fleet#3-501 -2004 Ford Taurus Existing vehicle is 19 years old with 50,000 miles and currently being used by the City's Parks& Recreation Staff as a pool vehicle. With purchase of a new pickup,this vehicle will be surplussed. This vehicle has historically required, and will be requiring 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 fleet vehicles. The use of a normal duty truck is required as the work consistently requires hauling of supplies and materials to various parks facilities throughout the City. There is no increase to maintenance and fuel costs as this is a replacement vehicle. Section 1: Capital Equipment Request circle One l Replacement Addition Unit Cost 55,000.00 X Quantity 1 Total Cost $ 55,000.00 Impact on Operating Budget _ 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost 55,000 - - - - - 55,000 Personnel Cost - - - - - - _ - Materials&Svcs 5,000 - - _ - - - 5,000 TOTALS 60,000 - - _ - - - 60,000 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Total Cost $ - Impact on Operating Buffet _ _.. 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost .._ 0 Personnel Cost 0 Materials&Svcs 0 TOTALS 0 0 0 0 0 0 0 18 of 23 BUD-2 CAPITAL OUTLAY REQUEST (3) Department Name: Program: Fund No. Facilities Maintenance General Government 501 Description Replace Fleet#3-502-2005 Chevrolet Silverado Existing vehicle is 18 years old with 59,000 miles and currently being used by the City's Facility Maintenance Staff for facility service calls and maintenance duties. With purchase of a new pickup,this vehicle will be surplussed. This vehicle has historically required, and will be requiring 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 fleet vehicles. The use of a normal duty truck is required as the work consistently requires hauling of supplies and materials. There is no increase to maintenance and fuel costs as this is a replacement vehicle. Section 1: Capital Equipment Request circle One Replacement Addition Unit Cost 55,000.00 X Quantity 1 Total Cost $ 55,000.00 Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost 55,000 - - - - - 55,000 Personnel Cost - - - - - - - Materials&Svcs 5,000 - - - - , - _ 5,000 TOTALS 60,000 - - - _ - 60,000 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Total Cost $ - Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost _ 0 Personnel Cost 0 Materials&Svcs 0 TOTALS 0 0 0 0 0 0 0 19 of 23 BUD-2 CAPITAL OUTLAY REQUEST (4) Department Name: Program: Fund No. Community and Public Works -Building General Government 501 Description Replace Fleet#4-009-2014 Ford Escape Existing vehicle is 9 years old with 72,000 miles and currently being used by the City`s Building Inspection Staff for inspection duties. With purchase of a new pickup,this vehicle will be surplussed. This vehicle, as with other Escapes, has historically required, and will be requiring a significant amount of major maintenance work. 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 fleet vehicles. The use of a normal duty truck is required as the work consistently requires hauling of materials and equipment to inspection sites throughout the City. There is no increase to maintenance and fuel costs as this is a replacement vehicle. Section 1: Capital Equipment Request Circle One C Replacements Addition Unit Cost 55,000.00 X Quantity 1 Total Cost $ 55,000.00 Impact on Operating Budget 2024 _ 2025 2026 2027 2028 2029 TOTALS Equipment Cost 55,000_ - - - - - 55,000 Personnel Cost - - - - - - - Materials&Svcs 5,000 - - - - - 5,000 TOTALS 60,000 - - - - - 60,000 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Total Cost $ - Impact on Operating Budget _ 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost 0 Personnel Cost 0 Materials&Svcs 0 TOTALS 0 0 0 0 0 0 0 20 of 23 BUD-2 CAPITAL OUTLAY REQUEST (5) Department Name: Program: Fund No. Community and Public Works-Streets General Government 501 Description Snowplow Truck#204-Replacement In the City's Snow Plow Fleet Program, Snow Plow Truck#204, a 1995 vehicle acquired by the City in 2009, is slated for replacement in 2024. This is the oldest snowplow in the fleet. Unfortunately, the Fleet Manager has determined that this vehicle has outlived it's useful life. During the 2022/2023 winter season,there were significant expenditures just to keep it operable and useable. Overall,the Fleet Manager has determined that the Snow Plow Replacement Program requires a new replacement vehicle every year as the fleet is significantly aged. There is no associated increase to maintenance and fuel costs as this is a replacement vehicle. Section 1:Capital Equipment Request Circle One Replacement Addition Unit Cost 275,000.00 X Quantity 1 Total Cost _$ 275,000.00 Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost 275,000 - - - - _ 275,000 - _ Personnel Cost - - - - - - - Materials&Svcs 25,000 25,000 TOTALS 300,000 - - - - - 300,000 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Total Cost $ - Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost _ — 0 Personnel Cost 0 Materials&Svcs 0 TOTALS 0 0 0 0 0 0 0 21 of 23 BUD-2 CAPITAL OUTLAY REQUEST (6) Department Name: Program: Fund No. Community and Public Works -Streets General Government 501 Description Replace Backhoe#5-213-2010 Caterpillar Backhoe Existing backhoe is 12 years old with 2,900 hours and currently being used by the City's Streets Maintenance Division. During winter operations,the equipment is primarily used as a backup to the front-end loader for salt loading. Unfortunately, the backhoe was not intended for this use and as such, continues to require significant electrical and hydraulic repairs and maintenance efforts to keep it operable. With purchase of a new backhoe,this vehicle will be surplussed. In speaking with various vendors and resellers in the region, it is anticipated that the existing backhoe has a trade-in, or resell, value of approximately $60,000. : '17346*'5A " 1111151 lip\ . ..,c -,, - •• „, 1_.4,, ,H! it . .:: .:,* iti. ' 4 . „.... . . f -. • _ ,_,_- .-- .- .a4 .. .__...., . . Replacement Backhoe-John Deere 710 The replacement equipment will be a John Deere 710 Backhoe/Loader.This equipment is commensurate with the equipment being replaced and will be equipped to handle all anticipated uses. There is no increase to maintenance and fuel costs as this is equipment replacement. Section 1: Capital Equipment Request circle one Replacement Addition Unit Cost 260,000.00 X Quantity 1 Total Cost $ 260,000.00 Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost 260,000 - - - - - 260,000 Personnel Cost - - _ - - - - - Materials&Svcs 10,000 - - - - - 10,000 TOTALS 270,000 - - - - - 270,000 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Total Cost $ - ] Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost 0 Personnel Cost 0 ' Materials&Svcs 0 TOTALS 0 0 0 0 0 0 0 22 of 23 BUD-2 CAPITAL OUTLAY REQUEST (1) Department Name: Program: Fund No. Community and Public Works Stormwater Utility 501 Description New Ford F-150(Engineering Tech I I System Inspector)-2 Vehicles As the City's stormwater division grows in staff over 2023 and potentially into 2024, new positions will require a vehicle for each person. The 2023 addition of one field technician and one program coordinator require new vehicles for each. The duties of the proposed staff include inspecting, maintaining, and documenting (for asset management), the storm drainage facilities located throughout the City. Further, public outreach, spill response, and project improvements will require staff have a presence in the field. The anticipated vehicles will pickup trucks 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. With the increase in stormwater fee and requirements for the program, costs for this acquisition can be borne by the stormwater utility fund(Fund 402). Section 1: Capital Equipment Request Circle One Replacement C Addition D Unit Cost 55,000.00 X Quantity 2 `Total Cost $ 110,000.00 Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost 110,000 - - - - - 110,000 Personnel Cost - _ - - - - - - Materials&Svcs 10,000 1,000 1,500 1,000 1,000 1,500 16,000 ._ TOTALS 120,000 1,000 1,500 1,000 1,000 1,500 126,000 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc. Total Cost $ - Impact on Operating Budget 2024 2025 2026 2027 2028 2029 TOTALS Equipment Cost mm-.. 0 Personnel Cost 0 Materials& Svcs 0 TOTALS 0 0 0 0 0 0 0 23 of 23 SoF FINANCE DEPARTMENT ctTt°pokane Chelsie Taylor,CPA, Finance Director Valley 10210 E Sprague Avenue ♦ Spokane Valley WA 99206 Phone: (509)720-5000 ♦ Fax: (509)720-5075 • www.spokanevalley.org Tab 23 Memorandum To: Mayor and Councilmembers From: Chelsie Taylor, Finance Director Date: Tuesday, June 13, 2023 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%. FUND 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 2023 General Fund budget as amended, we anticipated the ending fund balance to be $36,007,565, which represents 67.64% of recurring expenditures. General Fund fund balance % at end of 2023 = Ending fund balance Recurring expenditures 67.64% = $ 36,007,565 $ 53,236,326 1 of 21 ITEMS TO CONSIDER IN SETTING A MINIMUM FUND BALANCE It has been the City's policy to maintain art 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 30th and October 31 St. 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 2023 City property tax levy is $13,569,200. 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 $6,784,600. Cash deficit = 2023 Property Tax Revenue 2 $6,784,600 = $ 13,569,200 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 2023 are estimated at $36,651,000. Assuming these are received one-twelfth each month, our "cash in- flow deficit" is approximately $3,054,250. 2 of 21 State Remittances Sales tax $ 30,555,000 Sales tax- Public Safety $ 1,357,000 Sales tax- Criminal Justice $ 2,398,000 State shared revenues $ 2,341,000 Total receipts $ 36,651,000 Months per year 12 Average monthly receipt $ 3,054,250 Together, these two revenue sources necessitate that the City maintain a minimum General Fund fund balance of$9,838,850 or 18.48% 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 $ 6,784,600 1.B) Approximate monthly remittance from the State of WA $ 3,054,250 Minimum needed to meet cash flow $ 9,838,850 Minimum cash flow reserve = Cash deficit caused by revenue remittance delay 2023 Recurring General Fund expenditures 18.48% = $ 9,838,850 $ 53,236,326 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 2023 recurring operating budget of $53,236,326 is disbursed each month, then: A fund balance equivalent to 1-month of operations is: $53,236,326 x 1 / 12 = $ 4,436,361 = 8.33% A fund balance equivalent to 2-months of operations is: $53,236,326 x 2 / 12 = $ 8,872,721 = 16.67% 3of21 A fund balance equivalent to 3-months of operations is: $53,236,326 x 3 / 12 = $ 13,309,082 = 25.00% We recommend the City maintain a three-month operating reserve or $13,309,082 in 2023. 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 2023 we have budgeted a total of$30 million of capital projects which we will pay for with cash-on-hand of$16.8 million and $13.2 million of grants. Assuming expenditures are incurred evenly over a 6-month construction season, this means we must hold a $2,801,729 capital construction reserve (_ $16.8 million /6 months). This $2.8 million represents a General Fund reserve of 5.26%, computed as follows: Capital Project Reserve = $ 2,801,729 = 5.26% Recurring Expenditures $ 53,236,326 COMBINED MINIMUM FUND BALANCE NEEDED TO MEET CASH FLOW REQUIREMENT Combining the fund balance required to meet 2023 General Fund cash in-flow and cash out- flow needs yields a total of $25,949,661 or 48.74% of recurring expenditures. This computation is based upon a summary of each element noted in this analysis. Cash Reserve Recurring Reserve Required Expenditures % Cash in-flow 1.A) Semi-annual property tax remittance = $ 6,784,600 / $53,236,326 = 12.74% 1.B) Remittances from the State of Washington = $ 3,054,250 / $53,236,326 = 5.74% Cash Out-flow 2.A) Operating = $ 13,309,082 / $53,236,326 = 25.00% 2.B) Capital projects = $ 2,801,729 / $53,236,326 = 5.26% $ 25,949,661 / $53,236,326 = 48.74% 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 our actual revenues 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 $47.9 million into Fund #312. This money has been used to finance a variety of Council approved projects. 4 of 21 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: Capital Reserve Fund#312 Sources General Fund transfers -2013 through 2018 38,916,950 General Fund -2022 transfer of 2020 fund bal > 50% 3,593,000 General Fund -2023 transfer of 2021 fund bal > 50% 5,358,054 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 0 Net proceeds on sale of Balfour riding arena -2021 109,403 48,686,000 Projects Completed in Prior Years 24,358,163 completed Barker Road 1 BNSF Grade Separation 1,421,321 in-progress Pines Road Underpass 3,485,417 in-progress Sullivan & Trent Interchange 500,000 in-progress Sullivan Park water line installation 412,900 in-progress Barker Road corridor improvements 577,603 in-progress Balfour Park development 5,031,714 in-progress Improvements at propescd SOLD Balfour sito 251,024 completed Fair and Expo Center Expansion 10,360 completed Spokane Valley River Loop Trail 1,750,000 in-progress School Zone Beacons 225,000 in-progress Police Vehicle Replacements 1,400,000 in-progress Sculpture Placement Costs 64,000 in-progress Surface Treatment Pilot Program 250,000 in-progress City Hall Repairs 4,547,804 44,288,315 Difference 4,397,685 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 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. 5 of 21 • The second is from guidance on the Governmental Finance Officer Association's website regarding recommended guidelines for using cash forecasts for liquidity which was last updated September 2019. 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. 6 of 21 5/18/22,3:18 PM Fund Balance Guidelines for the General Fund GD 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 —osition 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. �. 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. 7 of 21 https:llwww.gfoa.orglmaterialslfund-balance-guidelines-for-the-general-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 and/or federal grants may need to maintain a higher level in the unrestricted fund balance. Articulating these risks in a fund balance policy makes 8 of 21 https:/fwww.gfoa.org/materials/fund-balance-guidelines-for-the-general-fund 216 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 edition. 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.5.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.b 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. 9 of 21 https:l/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 fui._ 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 10 of 21 https://www.gfoa.org/materials/fund-balance-guidelines-for-the-general-fund 4/6 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 'uctural 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. 11 of 21 https:l/www.gfoa.org/materials/fund-balance-guidelines-for-the-general-fund 6/6 5/18/22, 3:18 PM Fund Balance Guidelines for the General Fund b. 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 12 of 21 https://www.gfoa.org/materials/fund-balance-guidelines-for-the-general-fund 6/6 6/7/23,2:31 PM Using Cash Forecasts for Treasury and Operations Liquidity GD BEST PRACTICES UsingCash Forecasts for Treasury and Operations Liquiditya GFOA recommends that governments perform ongoing cash forecasting to ensure that they have sufficient cash liquidity to meet disbursement requirements and limit idle cash. Governments conduct cash forecasts to ensure sufficient operating liquidity by estimating the --railable cash deposits, expected inflows, and required disbursements during a given period. common inflows include tax receipts, bond proceeds, utility payments received, grant revenue, other revenue from fees and penalties, and maturities and interest revenue from investment securities. Outflows represent anticipated payments such as debt service, employee payroll and benefits, payments to vendors for goods and services, and purchase/roll over of investment securities. Governments should also consider and include non-repetitive receipts and payments such as proceeds from bond issuance, capital expenditures or expected legal settlements, using reasonable assumptions. The cash forecast analysis is intended to measure and assess the government's ability to meet its liquidity needs. Cash forecasting can reduce the need for short-term borrowing or liquidation of long-term investments before maturity in the event of a cash shortfall, and can identify idle funds and determine whether those funds could be invested during that idle time frame. sh forecasting helps governments recognize structural issues that might have a negative impact on their cash positions.When looking at the entire organization, governments use cash forecasting to coordinate spending patterns and mitigate potential shortfalls by using 13 of 21 https://www.gfoa.org/materialslusing-cash-forecasts-for-treasury-and-operations-liquidity 1/2 6/7/23,2:31 PM Using Cash Forecasts for Treasury and Operations Liquidity this information to improve revenue collection practices and align revenues and expense cycles. Cash forecasting is therefore an essential tool for informed management decision making. GFOA recommends that governments perform ongoing cash forecasting to ensure that they have sufficient cash liquidity to meet disbursement requirements and limit idle cash. The cash forecast period should be at least a 12-month rolling period, as opposed to a fiscal year basis. The forecast within this rolling period should be divided up in at least monthly sections for most governments, or weekly or daily for larger and more complex governments. The cash forecast should be based on conservative assumptions about both the cash receipts and disbursement portions of the analysis, and these assumptions should be reviewed and updated regularly, as well after any major changes in operations (e.g., a new debt issuance, new taxes, etc.). An appropriate tool for conducting the cash forecast should be selected; most governments can complete a forecast using simple spreadsheet software, while organizations that require more complex modeling can use commercially available analytic or business intelligence systems, or modules found within common enterprise resource planning (ERP) or financial management systems. The cash forecast should be updated periodically by staff to ensure sufficient liquidity and actual cash flow results should be compared with the cash forecast projections. The cash forecast report should be frequently reviewed by finance management and a summarized report could be included in the periodic investment report. Board approval date: Monday, September 30, 2019 14 of 21 https://www,gfoa.org/materials/using-cash-forecasts-for-treasury-and-operations-liquidity 2/2 U.S. PUBLIC FINANCE MOODY'S INVESTORS SERVICE CREDIT OPINION Spokane Valley (City of) WA 26 April 2022 Update following upgrade to Aa1 le Send Your Feedback 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. Contacts 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 Greg Danieti.3n +1.650.7.45.0434 I.il.5r budgetary policies and conservative fiscal management.The city's debt and pension burden 1tre.g clanfeti innmoo ys..om is very low and is expected to remain manageable moving forward.The city's resident income Thnrnas Jacobs t-•I.212.553.013.1 profile is modest relative to similarly rated peers. Senior Vice Preifuentr`A'[an.ayer I,n .;5 j:,rnr,crrrncdys corn On April 26,2022 we upgraded the city's issuer and limited tax general obligation (LTGO) ratings to Aa1 from Aa2. CLIENT SERVICES Americas 1-:?1-2-5!)3-1(r`i s Credit strengths Ala Pacific 8 2-3S51-t077 » Sizeable tax base that has experienced strong multi-year growth Japan 81-3-5.408-4100 » Exceptional liquidity and reserve positions supported by conservative financial EMEA 44-20--7in-5454 management » Low debt and pension liabilities Credit challenges » Resident income levels that tag 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) S7,748,275 S8,124,488 $8,634,115 S9,351,389 $10,200,358 Population 93,322 94,424 96,070 97,562 102,976 Full Value Per Capita $83,027 $86,043 $89,873 S95,851 $99,056 Median Family Income(%of US Median) 88.8% 88.6% 90.5% 88.5% 88.5% Finances Operating Revenue($000) $47,367 S48,858 $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 S11,715 S11,120 3-Year Average of Moody's ANPL($000) $20,595 $24,574 $21,556 $21,913 $23,279 Net Direct Debt f 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 Spokane (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-tine 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 9.1%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 $14.0 million transfer out for capital financing purposes. Tl as publicai ion does not announce a rirdI rating action For any Deihl ratings reh•reiwad in this pshliration,please see ratrrsgs tab on the 1SStu"I Ir.'nI u,'Loge on :.'ww.mondys.corn fur the mo$t updated a edit tattng action Information and 1.;up,I u.r my ' 1S Aµiil 1027 16 of 21 spoktinr,ValI,'y Ieity il)VVA'IJ{HI:II e:rolltming upC,rar.le in A,0 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 dose 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.Sales 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. 26 April 2022 17 of 21 Spairane Valley{City of)WA:Update foilewing upgrade to Aal 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 public 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. 18 of 21 Spukane V.[L!y(City nil WA_iipdalr lnllnwiinr+opGrarte➢r,Ad 1 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 government'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(3 0%)[1] Tax Base Size:Full Value(in 000s) $10,200,358 Aa Full Value Per Capita $99,056 Aa Median Family Income(%of US Median) B8.5% A Finances(30%) Fund Balance as a%of Revenues 80,7% Aaa 5-Year Dollar Change in Fund Balance as%of Revenues 251% Aa Cash Balance as a%of Revenues 85.9% Aaa 5-Year Dollar Change in Cash Balance as%of Revenues 17.0% Aa Notching Adjustments:12] Other Scorecard Adjustment Related to Finances: Down Management(20%) Institutional Framework Aa Aa Operating History:5-Year Average of Operating Revenues/Operating Expenditures 11x Aaa Debt and Pensions(20%) Net Direct Debt/Full Value(%) 0.1% Aaa Net Direct Debt/Operating Revenues(x) 0.2x Aaa 3-Year Average of Moody's Adjusted Net Pension Liability/Full Value(%) 0.2% Aaa 3-Year Average of Moody's Adjusted Net Pension Liability/Operating Revenues(x) 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 Government General Obligation Debt methodology. [3]Standardized adjustments are outlined in the GO Methodology Scorecard Inputs publication. 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REPORT NUMBER 132GB52 L .'6 April lava 20 of 21 50rrkanr,V.rlleyICity dull We.tllad.rte(allnrwiet;upgrade in A..11 MOODY'S INVESTORS SERVICE U.S. PUBLIC FINANCE Contacts CLIENT SERVICES rAg l.)ari elian +1.65O 74;,O4134 Thomas Jacobs i 1.717.553.0131 Anierica.s 1-712-5C3-16 ") lri31v f .Senior We President/ Asia Pacific 852-355'1-3077 ;n•;;,I irii tiiri moodys corn MAnager ihornns.jac.obs@moodiys.coin Japan E31-3-54O l-4100 EMEA 4.4-20-7772-5•15i MOODY'S INVESTORS SERVICE 7 2G April Z JZ.2 21 of 21 Spokane Valley{City oil WA.Update following upgrade to Aal Tab 24 CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: June 13, 2023 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 April 18, 2023 Council meeting. BACKGROUND: Each year the City prepares an annual budget and in the 2024 Budget development cycle Council will ultimately have an opportunity to discuss the budget on eight separate occasions beginning with the June 13, 2023 Budget Workshop and ending with the scheduled November 7, 2023 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. Staff is interested in refining Council priorities and how Council collectively feels this money should be allocated. Staff will return with follow-up reports throughout the 2024 Budget development as needed and will seek consensus from Council on how Capital Reserve Fund #312 reserves should be allocated to be included in the 2024 Budget. 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 7, 2023 adoption of the 2024 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\Budgets\2024 Budget\Budget Worksheets\RCAs and PowerPoint Presentations\2023 06 13 Budget Workshop\Tab 22 Potential&Pending Project allocation of 2023 transfer to Fund 312 CITY OF SPOKANE VALLEY, WA 6/13/2023 Allocation of 2023 General Fund Transfer to Capital Reserve Fund #312 New 2023 Sources of Funds: General Fund -2023 transfer of 2021 fund balance >50% 5,358,054 Total 2023 additional sources 5,358,054 Less 2023 Allocations and Adjustment to Date: - Adjust Flora Rd Property grant funding (1,000,000) Adjustments to Capital Reserve Fund #312 financed projects that were previously underway 39,631 Total allocated/changes to allocations thus far - (960,369) Remaining to be Allocated 4,397,685 Potential Allocation Concepts to be Discussed by Council - Greenacres Park City Match 500,000 - City Hall Repairs 1,500,000 - Balfour Property Acquisition 791,000 - Balfour Property Repairs & Equipment - Property Acquisition 1,000,000 - Sullivan Rd Interchange at Trent - Planning for Barker/I-90 Interchange 200,000 - Additional Park Cameras - HUB Expansion (part of Tourism Study) Total 3,991,000 Remaining to be Allocated 406,685 P:\i.General Governance\Budget\2024 Budget\018.014 Finance\Potential and Pending Projects 6113/2023 CITY OF SPOKANE VALLEY,WA Pending/Potential Projects Worksheet Project Financing.. Estimated Grant Financed City Financed Total • Potential/ • Fund 101 Fund 103 Fund 106 Fund 123 Fund 309 Fund 310 Fund 312 Fund 301/302 Fund 402/403 Project Secured Anticipated General Street Paths& Solid Waste Civic Facilities Paths Capital Civic Buildings Capital Stonnwetu6 Bond Cost Grants` Grants. Fund Fund Trails Fund Replacement Project Capital Projects Reserve., BEET.. or APA Financed Other Total Unfunded Completed or In-progress: -Projects completed in prior years(see attached fist on pg 2) 59,174,845 21,323,969 0 19,894 21.,216 109,300 0 0 320,322 1,157,368 24,358.163 469,106 0 7,849,573 3,545,934 59,174,845 0 -Pavement Pres Program Fund#311(through 2021) N/A 8,576,753 0 10,744,573 972,644 0 5,659,336 2;408,656 0 0 0 9,261,664 0 0 1,397,035 39,020,661 N/A Bridging the Valley 0 24,671,321 0 -Barker Road/BNSF Grade Separation' 24,671,321 21,041,000 0 0 0 0 0 0 0 0 1,421.32' 2209,000 0 0 -Pines Road Underpass" 39,666,385 38,093,821 0 1,200,000 0 0 0 0 0 0 2,985,417 0 0 0 0 42,279,238 (2,612,853) Pincer.(Hand-aagea.itien-(6600,090) 860440 0 0 0 0 0 0 0 0 0 500,000 0 0 9 0 600,060 0 -Sullivan&Trent Interchange 43,000,030 6,569,500 23,030,000 C 0 0 0 0 0 0 500,000 0 0 0 0 30,069,500 12,930,500 Barker Road corridor improvements ,849,000 0 -Barker/UP Railroad Crossing 1,8,9,000 ',271,397 0 0 0 0 0 0 0 0 577,603 0 0 0 0 0 3,600,000 18,800,000 0 0 -South Barker Corridor Projects 18,800,000 6,533,275 8,666.725 0 0 0 0 0 0 0 0 0 0 -Sullivan Park waterline installation 539,000 126,100 0 0 0 0 0 0 0 0 412,900 0 0 0 0 539,000 -Improvements at proposed SCLD Balfour site 861,364 0 0 0 0 0 217685 0 0 0 254,024 188,097 183,662 0 17,890 4 861,364 0 ,364 0 -Balfour Park Development Phase 1 4,549,233 0 0 427327 0 0 0 0 0 40,192 4,081,714 0 0 0 000 0 0 0 0 0 0 0 0 0 950,000 0 0 0 0 950000 0 Balfour Park multipurpose building 950, 0 0 0 40,369 9,971,531 -Fair a'� ^'^•c"^aaaoTFdesign) 9^-�82-000 0.,., 0 0 0 0 0 0 0 0 0 48;369 0 -Spokane Valley River Loop Tra I(design) 1,750,000 0 0 0 0 0 0 0 0 0 1,750,000 0 0 0 0 1,750,000 0 -School Zone Beacons 225.000 0 0 0 0 0 0 0 0 0 225,000 0 0 C 0 225,000 0 -Police Vehicle Replacements cle Replacements 1,400,000 0 0 0 0 0 0 0 0 0 1,400,000 0 0 C 0 1,400,000 -Sculpture Placement Costs 64,000 0 0 0 0 0 0 0 0 0 64,000 0 0 0 0 64,000 0 250,000 0 0 0 0 0 0 0 0 0 250,000 0 0 0 0 250,000 0 -Curface Treatment Pilot Program 0 0 ?p 0 -City Hall Repairs 99 0 0 0 0 0 0 0 0 0 4,547,804 0 0 Future Construction: -Pease 2&3-Appleway Landscaping(Park to University) 3,000,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3,000,0 00 1,000,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,000,000 -Park landacquisitionQuiet e Z ne 0 0 0 0 0 0 85,000 -Railroad Zones urutly 85,C00 0 0 0 0 0 0 0 0 0 -Appleway Trail-Balfour to Unicorn 5 0 0 0 0 0 0 0 0 0 U 0 0 0 0 0 0 0 -Argonne Bridge at 1-90 24,000,000 1,297,500 0 0 0 0 0 0 0 0 0 0 0 0 0 1297,500 22,702,500 -Earmark for future surprises/challenges N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N/A Total of Capital Projects 236,317,148 104,833,315 31,666,725 12,391,794 993,860 109,300 5,377,021 2,408,656 320,322 1,197,560 44,288,315 12,127,857 183,662 7,849,573 8,560,865 228,261,031 4/0/6,7/8 'included in 6-year TIP Ca.ital Reserve Fund#312'.. - -Sources General Fund transfers-2013 through 2018 38,916,950 General Fund-2022 transfer of 2020 fund bail>50% 3,593,000 General Fund-2023 transfer of 2021 fund bail>50% 5,358,054 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 0 Net proceeds on sale of Balfour riding arena-2021 109,403 48,686,000 Projects Completed in Prior Years 24,358,163 completed Barker Road/BNSF Grade Separation 1,421,321 In-progress Pines Road Underpass 3,485,417 in-progress Sullivan&Trent Interchange 500,000 in-progress Sullivan Park water line installation 412,900 In-progress Barker Road corridor improvements 577,503 in-progress Balfour Park development 5,031,714 In progress lmprovemenk.:at-proposed-SSLB-Balfour-site 264824 completed Fair and Expo Center Expansion 407369 completed Spokane Valley River Loop Trail 1,750,000 irr-proyress School Zone Beacons 225,000 in-progress Police Vehicle Replacements 1,400,000 in-progress Sculpture Placement Costs 64,000 to-progress Surface Treatment Pilot Program 250,000 in-progress City Hall Repairs 4,547,804 44,288,315 Difference _,4,397,685 Page 1 of2 P:\1.General Governance\Budget\2024 Budget\01.8.014 Finance\Potential and Pending Projects I, 6/13/2023 CITY OF SPOKANE VALLEY,WA Pending/Potential Projects Worksheet Project Financing Estimated Grant Financed City Financed • Total Potential/ Fund 101 Fund 103 Fund 106 Fund 123 :Fund 300 Fund 310 Fend 312 Fund 301/a02 Fund 402/403 Project Secured' Anticipated General Street Paths& Solid Waste Civic Facilities Parks Capital Civic Buildings Capital Stomtwater land Cost Grants Grants Fund Fund Trails Fund Replacement Project Capital Projects Reserve BEET, or ABA Financed Other Total Unfunded Capital Projects Completed in Prior Years: -Phase 1-Appleway Landscaping(Dora to Park) 261,993 0 0 0 0 0 0 0 0 0 261,993 0 0 0 0 261,993 0 -Business Route Signage 21,139 0 0 0 0 0 0 0 0 0 21,139 0 0 0 0 21,139 0 -Joint Site Design-Balfour Park/Library 57,601 0 0 0 0 0 0 0 0 0 57,601 0 0 0 0 57,601 0 -Sullivan Road West Bridge replacement 15,493,248 13,046,330 0 0 0 0 0 0 0 0 1,713,284 365,803 365,803 0 367,831 15,859.051 (365,803) -City Hall 14,104,025 0 0 0 0 0 0 0 0 1,157,368 5.097,084 0 0 7,849,573 0 14,104,025 0 -Sculpture siting at City Hail 46,760 0 0 0 0 0 0 0 0 0 46,760 0 0 0 0 46,760 0 -Appleway Trail-University to Pines(Completed) 1,614,679 0 0 0 0 59,300 59,300 0 0 0 1,452,026 103,303 103,303 0 50 1,777,282 (162,603) -Appleway Trail-Pines to Evergreen(Completed) 1,910,654 1,696,192 0 0 0 0 0 0 0 0 274,462 0 0 0 0 1,970,654 0 -Carnahan&8th-ROW acquisition 679,821 0 0 0 21,216 0 0 0 0 0 658,605 0 0 0 0 679,821 0 -Remove&reconstruct Euclid Ave(Flora to Barker) after County installation of sewer 2,927,167 0 0 0 0 0 0 0 0 0 1,743,537 0 0 C 1,183,630 2,927.167 -Bus stops and pedestrian crossings on Indiana Ave. 71,486 0 0 0 0 0 0 0 0 0 71,4800 0 0 0 0 71,486 0 -SVPD land acquisition 226,680 0 0 0 0 0 0 0 0 226,680 0 0 0 0 226,680 0 -Transfer to Street O&M Fund#101 for 2019 operating deficit 907,000 0 0 0 0 0 0 0 0 0 907,000 0 0 0 0 907,000 0 -Transfer to Street O&M Fund#101 for 2020 operating deficit 1,364,706 0 0 0 0 0 0 0 0 0 1.364,706 0 0 0 0 1,364,706 0 -Appleway Trail-Sugivan to Corbin(CN 2018) 2,315,283 1,783,000 0 0 0 50,000 0 0 180,383 0 301,900 0 0 0 0 2,315,283 0 -Appleway Trail-amenities-University to Pines(CN 2019) 699,153 539,320 0 19,894 0 0 0 0 139,939 0 0 0 0 0 0 699,153 0 -Garland Ave Construction 1,475,240 0 0 0 0 0 0 0 0 0 800,396 0 0 0 674,844 1,475,240 0 -Flora park land acquisition 2,095,711 0 0 0 0 0 0 0 0 0 2.095.711 0 0 0 0 2,095,711 0 -Appleway Trail-Evergreen to Sullivan(CPI 2020) 2,395,000 2,071.675 0 0 0 0 0 0 0 0 323,325 0 0 0 0 2,395,000 0 -Sullivan Park lard apposition 844,000 0 0 0 0 0 0 0 0 0 844,000 0 0 0 0 844,000 0 -Ponderosa land acquisition 1,583,326 0 0 0 0 0 0 0 0 0 1.583,326 0 0 0 0 1,583,326 0 -Flora&Montgomery Trailhead land acquisition 286,216 0 0 0 0 0 0 0 0 0 286,216 0 0 0 0 286,216 0 -Closing costs for Summerfield land donation 6,339 0 0 0 0 0 0 0 0 0 6,339 0 0 0 0 6,339 0 -Sprague Ave lard acquisition 2,230,449 0 0 0 0 0 0 0 0 0 2,230,449 0 0 0 0 2,230,449 0 -Barker Road corridor improvements -Euclid to Trent 2,280,904 0 0 0 0 0 0 0 0 0 1.730,682 0 0 0 550,222 2,280,904 0 -Euclid to Spokane River 3,216,265 2,187452 0 0 0 0 0 0 0 0 259,456 0 0 0 769,357 3,216,265 0 59,174,845 21,323,969 0 19,894 21,216 109,300 59,300 0 320,322 1,157,368 24,358,163 469,136 469,106 7849,573 3,545,934 59,703,251 (528406) Page 2 of 1 Tab 25 P:1FinancelBudgets12024 Budget,Budget WorksheetslRCAs and PowerPoint Presentations42023 06 13 Budget Workshop\Tab 25 Fiscal Policies42024 fiscal policies for 2023 06 13 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 0.08% of its total debt capacity, and more importantly, only 4.01% 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 2024 levy of$13,524,900 plus estimated new construction of$350,000 for a total levy of$13,874,900. 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