HomeMy WebLinkAbout11/7/2023 Item 6a, McDonald (Parking Questions) - Staff CorrespondenceCity of San Luis Obispo, Council Memorandum
City of San Luis Obispo
Council Agenda Correspondence
DATE: November 7, 2023
TO: Mayor and Council
FROM: Whitney McDonald, Assistant City Manager
VIA: Derek Johnson, City Manager
SUBJECT: ITEM 6A – PARKING PROGRAM UPDATE AND AUTHORIZE
ADVERTISEMENT OF A REQUEST FOR PROPOSALS FOR A PARKING
RATE STUDY
Staff received the following questions, regarding the Parking Update and Rate Study
RFP. The questions are below with staff’s response shown in italics. Additionally, as an
attachment to this document is a white paper that was generated on May 1, 2000, which
provides additional background information on the Parking Fund.
1) Can you tell us more about the parking sentiment survey? How was that
conducted, where, what kinds of questions were asked, etc? Am I
understanding correctly that 95% of respondents did not have anything
negative to say about their parking experience?
Response: Staff has been tracking public sentiment in a variety of different ways.
The primary sentiment varies depending on which platform the interaction takes
place.
o Phone Calls: City staff records the sentiment of the Parking office phone call
interactions as either positive, negative, or neutral. Since September, when the
tracking began, 83 of 496 (16%) phone call interactions have been recorded as
negative.
o Door-to Door Information Sharing: Parking staff has been going door to door to
downtown businesses to provide and share information about the various
parking programs. The sentiment of these interactions is also tracked, and as
of today, 1 out of 60 were recorded as negative sentiment.
o Park Local Pilot Program: Participants in the Park Local Pilot Program were
asked to participate in a survey to better understand how the program was
operating as it related to convenience, understandability and customer service.
1030 responses were received (a 17.5% response rate). Here is a summary of
some of the responses (a full summary is attached for reference):
Item 6a – Parking Program Update and Request for Proposals for a Parking Rate Study Page 2
60% of users visit downtown once a week or more frequently.
86% of users indicated that the price of parking is important or very
important to them when planning trips to downtown.
33% shared dissatisfaction with registering for the Park Local Program
50% shared dissatisfaction with overall ease of redeeming the free hour.
45.6% shared dissatisfaction with the availability of helpful resources
53% of those who participated in the survey were the age of 59 or over.
o Pay Station Intercept Survey: City staff conducted a user intercept survey
asking visitors after completing a transaction at a pay station: “On a scale from
one to five, with one being difficult and five being easy to use, how would you
rate your use of the pay station?” 25% of survey respondents reported either a
1 or 2, indicating they found the experience to be somewhat difficult. (Note, 73
people total participated in the survey.)
2) Is it true, that at this time, we use approx. $20K annually of the parking fund
toward transit?
Response: Any employee in the Downtown Parking District can receive a
Downtown Access Pass (DAP) free of charge. The DAP allows users to ride any
route provided by SLO Transit, the City’s fixed route bus service, free of charge.
Each DAP must be renewed every 90 days. This program is subsidized by the
City’s Parking Fund in order to reduce parking demand within the downtown core.
There are currently 30 users that are taking advantage of this program at an
approximate annual cost of $14,400 (30 users x $40 per month for bus pass x 12
months).
3) The construction bid came in about $3 million below the engineer’s estimate
for the parking structure, correct? If so, can you remind me what the
contingency amount is, set aside? How confident are we that change orders
and other inflationary pressures won’t increase costs higher than we are
estimating now?
Response: Construction for the vertical construction work for the Cultural Arts
Parking Structure is scheduled to begin this month immediately following the
completion of site preparation work that is being completed by separate contract.
The construction contract was awarded to Swinerton Builders at Council’s
September 19, 2023, meeting in the amount of $41,070,044 or roughly $3.5M
below the Engineer’s Estimate for Probable cost of $44,600,000. The contingency
funding set aside to address cost of construction increases is $6,160,507 or
roughly 15% of the contract value.
Contingency funds are used to address necessary changes from the approved
plans and project specifications. These changes are typically due to minor errors
in the plans, better information obtained through the construction process, minor
changes in project scope that improve the project for the community, or force
Item 6a – Parking Program Update and Request for Proposals for a Parking Rate Study Page 3
majeure events such as natural disasters, governmental or societal actions (war,
invasion, civil unrest, labor strikes), and infrastructure failures. Project contingency
percentage of construction cost are inversely proportional to the cost of
construction meaning as the project increases in value the percentage devoted to
construction contingency is decreased. There is a low risk of the Cultural Arts
District Parking Structure contingency funding to not be adequate to complete the
project work. Below are the funding details for the project.
4) The table on page 154 of the packet talks about all the options and their
costs. Related to the options of free parking on Sundays and Mondays,
would that be on the street AND in the structures? Same question for
reducing the paid hours from 9am-6pm (would it apply to streets AND
structures)?
Item 6a – Parking Program Update and Request for Proposals for a Parking Rate Study Page 4
Response: The options provided on page 154 of the packet page show rate
reduction scenario costs to the parking fund. The options for free parking on
Sundays and Sundays + Mondays are limited to the cost to the Parking Fund due
to lost revenue in City’s Parking Structures. The cost shown for only charging for
parking from 9am to 6pm is only for street parking, with one minor caveat in that
the cost of this scenario includes anticipated lost revenue in the parking structures
as some customers in the parking structure could choose to relocate their vehicle
from structures to on-street parking. This scenario might cause more downtown
employees to relocate their vehicle from parking structures to on-street parking in
order to reduce their total parking costs.
5) That same table assumes that Council is OK with reducing the CIP for
parking structure maintenance. Can you give some examples of what that
actually means? What would we be giving up by deferring projects to later
dates? Does the decision to reduce CIP put us at any risk for increased cost
down the road by putting it off now?
Response: Table 4 and Attachments C and D assumes that Council concurs with
reduction of Capital Improvement Plan (CIP) projects that are included in the 2023-
25 Financial Plan as well as future years. The reduction in CIP projects was limited
to parking structure asset management projects. The difference each fiscal year
in funding amounts is shown in the table below.
Scenario 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30
Approved 1,382,467 1,631,665 1,702,292 1,107,612 1,273,814 1,209,136
Proposed 882,467 631,665 1,102,292 507,612 998,814 1,209,136
Change 500,000 1,000,000 600,000 600,000 275,000 0
The reduction in CIP is taken from the City’s General Parking Structure
Maintenance Project shown on page 388 of the City’s 2023-25 Financial Plan. The
funding information is shown in the table below, included the revised funding
amounts and showing the reduction amount to parking structure asset
maintenance.
Scenario 2024-25 2025-26 2026-27 2027-28
Approved 700,000 1,000,000 1,100,000 1,100,000
Proposed 200,000 0 502,292 507,612
Change 500,000 1,000,000 600,000 600,000
With this revised asset maintenance funding amount, staff is proposing to update
our asset maintenance plan in FY 2024-25 with the $200,000 and implement a
revised asset maintenance plan and schedule with the upcoming 2025-27
Financial Plan. The City has just awarded a contract to Slater Waterproofing to
complete asset maintenance work at the 842 and 919 Palm Street parking
structures in the amount of $2,378,766. This work includes items such as concrete
repairs to portions of the parking structures y thee deck, soffit, columns and
connections, resealing of joints, and cleaning and coating of exposed metal
connections. These projects are numerous minor items that need to be corrected.
Item 6a – Parking Program Update and Request for Proposals for a Parking Rate Study Page 5
Deferring this funding and projects to the 2025-27 Financial Plan is estimated to
have an insignificant impact to the parking structures and will align funding needs
with delivery timeframe.
6) Do we have any data on the use so far of Park Local?
Response: Currently, there are 5918 participants in the Park Local Pilot Program.
Recently registrants were asked to participate in a survey to better understand how
the program was operating as it related to convenience, understandability and
customer service. A summary of the 1030 responses received is attached for
reference. Over 60% of users visit downtown once a week or more frequently. 86%
of users indicated that the price of parking is important or very important to them
when planning trips to downtown.
7) If we decide to reinstate the first free hour in all the structures, the staff report
states that the park local program will terminate, understandably. Will we be
able to keep the data of all those that signed up, so that in case we re-instate
it in some form later, people won’t have to re-register?
Response: Yes, the Parking Services Program will maintain this data so customers
will not have to re-register if the Park Local Pilot Program is reinstated.
8) When was the last time we did a parking rate study? Will this study include
in its analysis, parking districts?
Response: Historically, City staff have completed parking rate studies as needed
and typically included in the City’s budget document. Past evaluation, analysis
and recommendations have been done using multidisciplined team of staff to
complete this work. Recent parking rate revisions have been discussed in the
2021‐23 Financial Plan, Mid‐Year 2021‐22 Financial Plan, 2021‐22 Budget
Supplement, 2022-23 Budget Supplement, and the 2023-25 Financial Plan.
9) On page 149 of the packet, there is a list of things to evaluate in the study.
One of them is Block Time payments. What is that?
Response: Block Time payments are bulk time payments. This item of study would
review if it were of value to charge less money per hour if a customer wants to
purchase time in larger increments. For example, if a customer desires to park for
four hours, should it cost less to park if the customer completes one transaction
for four hours and more for two transactions of two hours?
10) Can we add an item to the study to evaluate parking validation programs (to
improve usability and uptake by local businesses)? Can we also add
evaluation of programs to benefit locals (like first free hour or special
permits, etc.)?
Response: Yes, both of these items of work can be added to the scope of work.
Item 6a – Parking Program Update and Request for Proposals for a Parking Rate Study Page 6
11) If we decide the tech, we piloted is not meeting our needs, what is the
earliest we could potentially roll out a new system? Would that only happen
after the parking rate study is complete or might some of these changes
happen in interim steps before the study is complete? Does the council need
to give direction on each element of the tech being used and how it is
implemented or will some of that be up to the judgment of the staff who has
been interfacing more with the system? I.e., switching to the park, play, pay
model.
Response: It will take a significant amount of time and it is really dependent on the
manufacture timeframe and scope of technology change out.
12) As I understand it, some of the need for rate increase stems from deferred
maintenance on our parking assets.
Response: The rate increases and fee model changes for parking in the downtown
were required to fund the construction cost for the Cultural Arts District Parking
Structure. When the fee rates and model were developed, the City was planning
to fund the construction cost using debt services provided by an I-Bank Loan.
Ultimately, the I-Bank debt service model was replaced by securing debt financing
from the open bond market. The open bond market provided benefits that included
a lower borrowing interest rate than planned, the open bond market did not require
an annual revenue to debt payment ratio of 120%, and the open bond market did
not require that the city to reinvest the annual depreciation amount of the parking
structures asset value in asset maintenance each year. These factors have
decreased the City’s Parking Fund revenue needs and are the driving factor for
the need to update the City’s parking rates. The open bond market debt financing
model provides an annualized lower cost to the Parking Fund and also allows the
City the flexibility to complete parking structure asset maintenance work as needed
and not be a prescribed formula.
City of
San Luis Obispo
Parking Fund Financial Policies
May 1, 2000
The purpose of this “white paper” is to address four
concerns that have recently emerged about the
Parking Fund:
When was the Parking Fund created? How is it
funded? How are these funds used?
What is the City’s policy regarding the use of
Parking Fund resources? Has the Parking Fund
ever subsidized the General Fund?
How were past property purchases funded? And
based on this, what fund should receive the
proceeds from any land sales?
How are residential parking districts funded?
Do related revenues cover costs?
P
ARKING FUND CREATION
Based on a review of budget documents, the City
has used meters for at least 45 years (and perhaps
longer than that, but
our budget files only
go back to 1955).
However, a formally
distinct Parking Fund
was not established
until 1975. Before this, parking-related activities
were accounted for as just another General Fund
expenditure like police, fire or street maintenance,
with any parking-related revenues recorded in the
General Fund as well. In short, until 1975, there was
no formal separation of ongoing financial activities
related to parking—revenues or expenditures—from
other General Fund transactions.
Parking Enterprise Fund. Since it was first
formed in 1975, the Parking Fund has been
accounted for as an enterprise fund. Under
generally accepted accounting principles, different
types of governmental activities are accounted for
differently depending on their purpose. Enterprise
funds are used to account for services that are similar
to private sector activities where the intent is to
finance or recover the cost of providing services
primarily through user charges.
The City has five enterprise funds (water, sewer,
parking, transit and golf). Each enterprise fund is a
separate and distinct
accounting entity, and
as such, the operations
of each fund are
accounted for within a
separate set of self-balancing accounts that comprise
its assets, liabilities, fund equity, revenues and
expenses.
The Parking Fund is a
separate accounting entity
from all other City funds.
This means that the financial condition and results
from operations can be uniquely determined for each
enterprise fund.
Parking Fund Sources and Uses. Based on the
1999-01 Financial Plan, the following summarizes
Parking Fund sources and uses for 1999-00:
1999-00 Parking Sources: $2.7 Million
Meters
45%
Fines
18%
Other
10%In-Lieu Fees
4%
Structures
18%
Leases
5%
The Parking Fund was not
created until 1975, but we’ve
had parking meters for at
least 45 years.
As reflected above, parking meters on City streets
and parking lots are the Parking Fund’s largest
revenue source, bringing in about $1.2 million
annually and accounting for almost half of total
revenues. Daily fees and passes at the two parking
Parking Fund Financial Policies Page 2
structures bring in about $475,000 annually and
account for about 18% of total revenues. Parking
fines bring in about the same amount of revenue as
the two structures ($480,000). These top three
revenues—meters, structures and fines—account for
over 80% of total Parking Fund revenues.
1999-00 Parking Uses: $1.9 Million
Debt Service
35%Operations
59%
CIP Projects
6%
Operations and Maintenance. At about $1.1
million annually, day-to-day operations account
for almost 60% of total Parking Fund
expenditures. This includes “direct” activities
like maintaining parking lots and repairing
meters, collecting revenues from about 1,600
meters, enforcing parking regulations, collecting
fines, and operating and maintaining two
structures with 669 spaces. Parking
management and planning costs are also paid by
the Parking Fund, along with “indirect” costs
like insurance and engineering support services.
CIP Projects. These vary significantly from
year-to-year. In some years (like 1999-00),
these can be relatively small. In other years,
however, they can be very large. In 1997-99, for
example, the CIP budget included funds for
expanding the Marsh Street structure.
Debt Service. This represents the City’s
principal and interest payment of $650,000
annually on bonds issued to help fund
construction of the City’s two parking structures.
Revenues Versus Expenditures. As reflected
above, we project that revenues in 1999-00 will
exceed expenditures by about $800,000. These
“net” revenues will be used to fund future Parking
Management Plan programs and projects.
Additional Financial Information About the
City’s Parking Fund. The following excerpts from
the City’s 1999-01 Financial Plan about the Parking
Fund are provided in Exhibit A:
Parking Program Narrative
CIP Projects and Descriptions
Debt Service Obligations
General Government Cost Allocations
Changes in Financial Condition
Provided in Exhibit B are the following audited
financial statements for the City’s Parking Fund for
the last completed fiscal year (1998-99):
Balance Sheet
Income Statement
A
Statem
LLOWED PARKING FUND USES
ent of Cash Flows
City Policies Regarding Enterprise Funds. As set
forth in the attached excerpt from the City’s 1999-01
Financial Plan (Exhibit C), it is the City’s policy to
set parking fees and rates that fully cover the total
costs (direct and indirect) of the Parking Fund,
including operations, capital outlay and debt service.
This means that the
General Fund does not
subsidize the Parking
Fund, and the Parking
Fund does not subsidize the General Fund. In short,
parking revenues are solely dedicated for parking
purposes. On the other hand, General Fund revenues
should not be used for parking purposes.
Parking revenues are solely
dedicated to parking
purposes.
But what are “parking purposes?” The purpose
of the Parking Fund is to finance programs and
projects intended to achieve our parking goals.
Expenditures that do
this are accomplishing
a “parking purpose,”
and thus are a
legitimate use of
Parking Fund revenues.
The City’s parking
goals are set forth in a number of policy documents,
including the General Plan, Parking Management
Simple Test
Expenditures intended
to achieve the City’s
parking goals are an
appropriate use of
Parking Fund sources.
Parking Fund Financial Policies Page 3
Plan and Financial Plan. The following summarizes
parking goals from the Financial Plan and the
Parking Management Plan:
1999-01 Financial Plan. As provided in Exhibit A,
the purpose of the City’s Parking Program is to
implement the Parking Management Plan and direct
the operation and maintenance of the City's parking
facilities. Program goals are:
Adequate, safe and attractive parking for
visitors, customers and employees in the
downtown and Railroad Square.
Adequate neighborhood parking for residents.
Recovery of all program costs through user
charges and other program revenue.
Thus, any expenditure that accomplishes these
purposes and goals would be an appropriate use of
Parking Fund resources.
Parking Management Plan. As reflected above, the
Parking Management Plan is a major policy
document in setting parking goals and objectives.
As such, it is a major driver in determining
appropriate uses of Parking Fund resources.
Originally adopted in 1987 and last updated in 1995,
the Parking Management Plan establishes vehicle
parking policies and programs that apply throughout
the City, not just the downtown. Plan goals include:
Support the commercial core as a viable
economic and cultural center and preserve its
historic character.
Support goals of the Downtown Concept Plan.
Provide enough parking in the commercial core
for visitors and employees.
Reduce the demand for employee parking
through various programs such as carpooling.
Support the transportation strategy presented in
the General Plan Circulation Element.
Again, expenditures that help achieve these goals as
well as the more detailed policies and programs set
forth in this Plan would be appropriate uses of
Parking Fund resources.
Has the Parking Fund Ever Subsidized the
General Fund? No. Since its inception in 1975,
Parking Fund revenues have been used solely for
parking purposes. However, as discussed below, the
City has provided significant subsidies to the
Parking Fund by
providing it with land
at no cost. Further, a
significant portion of
Parking Fund
revenues comes from
street meters. The
General Fund has never charged the Parking Fund
for the use of this valuable right-of-way.
The Parking Fund has never
subsidized the General Fund.
However, the General Fund
has provided land to the
Parking Fund at no cost.
Summary. Programs and projects financed by the
Parking Fund will vary from year-to-year based on
the approved Financial Plan and Budget. Rather
than focusing on the type of expenditure in
determining whether it is an appropriate use of
Parking Fund resources, the simple test is to ask:
Does this expenditure help us achieve our parking
goals?
If it does, then it is an allowable use of the Parking
Fund revenues. (Deciding if it is a high priority use
is a different issue, best answered through the City’s
goal-setting and budget process; but we need to
distinguish between an allowed use and a good one).
Viewed in a somewhat different way, the economy
of a billion people changed almost overnight based
on the simple observation that it doesn’t matter if a
cat is black or white as long as it catches mice. In
determining the appropriate use of Parking Fund
resources, we should focus on whether the
expenditure will “help us catch mice” (achieve our
parking goals), not on its “color” (the specific type
of expenditure we use to achieve these goals).
F
UNDING PROPERTY PURCHASES
Since adoption of the City’s first Parking
Management Plan in 1987, all parking-related
property purchases
have been funded
through the Parking
Fund. However,
before then, we used a
We have used both General
and Parking Funds to acquire
parking-related properties in
the past.
Parking Fund Financial Policies Page 4
variety of funding sources in purchasing parking-
related properties. After almost 50 years,
determining how each of them was acquired would
be a major research task. However, on a case-by-
case basis as this issue has arisen, we have
researched old property, budget and audit files to
determine acquisition funding sources. The
following are two examples:
Palm Street-Court Street Project. In response to
the recent Palm Street-Court Street proposal from
the Copeland’s, we have extensively researched the
source of funding for the City properties that would
be potentially affected by this project, and
discovered the following about the two affected
parking lots:
Court Street. There
are three separate
parcels on this site.
Parcels A and B
(about 75% of the
site) were purchased
with parking
revenue bonds in
1961; and Parcel C (about 25% of the lot, and the
site of the old Obispo Theater) was acquired in 1984
with General Fund revenues.
Palm-Monterey.
These parking lots
were acquired over a
number of years:
“Lot 3” in 1957 and
1958; “Lot 11” in
1966; and the corner
lot at Morro and
Palm in 1981. All of these properties were
purchased with General Fund revenues.
San Luis Obispo
Little Theater
Project. As part of
this project
proposal, we
researched the
funding source for
“Lot 14” on
Monterey and Palm Streets between Nipomo and
Broad. We found that it was purchased in 1976 with
General Fund revenues.
Impact on Parking Fund Equity. The favorable
affect of General Fund property purchases on
Parking Fund equity is reflected in the audited
financial statements provided in Exhibit B for 1998-
99, which show $1,854,000 in contributed capital.
This reflects the value of properties “contributed” to
the Parking Fund by the General Fund.
In accordance with generally accepted principles,
this is based on the value of the properties at the
time of purchase (or contribution). As noted above,
many of these properties were purchased by the
General Fund many years ago, and as such, their
market value is much higher today than the “book”
value recorded in our financial statements.
What Fund Should Receive the Proceeds from
the Sale of Parking-Related Properties? This
should be determined based on the original funding
source:
C
If the property was purchased through the
Parking Fund, then the proceeds should always
be recorded in the
Parking Fund.
If the property
was purchased
with General Fund revenues, then the use of the
proceeds is discretionary by the City: they may
appropriately be used for Parking or other
purposes.
Application of this Principle. Let’s put this
principle in the context of several property sales
currently under consideration. If we were to sell
Court Street, about 75% of the proceeds should go to
the Parking Fund based on its direct “equity” share
in this property. The balance of the proceeds could
be used for other purposes, since the General Fund
paid for about 25% of this site. This is also the case
for the sale (or alternate use) of lots 3, 11 and 14,
since the General Fund paid for these as well.
This principle also applies to the Parking Fund’s use
of the City’s right-of-way for revenue (parking
meter) purposes. This is why no compensation is
provided by the General Fund if on-street metered
spaces are removed for other public purposes: the
Parking Fund never paid for their use to begin with.
Proceeds should be allocated
based on the original funding
source.
A
B
C
A B
11
3
14
Parking Fund Financial Policies Page 5
In the case of the recent acquisition and remodel of
the office building on 879 Morro Street for the
Utilities Department, the Parking Fund will be fully
reimbursed for the loss of two surface parking
spaces next to the Palm Street structure as part of
this project.
R
ESIDENTIAL PARKING DISTRICTS
As set forth in the Parking Management Plan, the
Parking Fund covers more than just the downtown;
it has community-wide parking responsibilities,
including residential parking districts throughout the
City and Railroad Square.
What is the fiscal impact of the residential
parking districts on the Parking Fund? As
summarized in Exhibit D, we took a detailed look at
this in 1997. This
analysis shows that the
revenues from the
residential parking
districts fully recover
related costs; in fact, there is a small surplus (about
$6,000 annually).
What if these costs were not fully recovered?
Based on City parking goals, it would be appropriate
to account for these costs in the Parking Fund even
if they were not fully offset by related revenues.
Our enterprise fund policy does not require that
every specific activity within the fund be fully offset
by related revenues. Just as in the private sector,
there are activities within each of our enterprise
funds that generate more revenues than others;
prices are set accordingly based on overall business
strategies (in our case, desired policy outcomes) and
market forces.
While there are several examples of this in each of
our enterprise funds, there are excellent ones within
the Parking Fund itself.
For example, it is clear that the direct daily fees and
pass revenues from the parking structures do not
come anywhere near recovering their operating,
maintenance and capital costs. Similarly, it does not
cost us any more to maintain parking meters in the
“core” area of downtown, but for very valid business
reasons, our hourly rate for them is higher than in
the outlying areas.
In summary, not every activity within an
enterprise—public or private—can or should be a
profit center. As such, in complying with our
enterprise fund policies, it is not necessary for every
specific activity within the fund to recover its cost as
long as the fund as a whole is adequately covering
its total costs.
S
UMMARY
The following is a recap of the answers to the
questions raised at the beginning of this “white
paper:”
The Parking Fund as a distinct accounting entity
was formed in 1975.
Revenues from residential
parking districts fully
recover their costs.
Revenues from meters, structures (daily fees and
passes) and fines are the Parking Fund’s main
revenue sources, accounting for over 80% of
revenues. These revenues are used in funding
the operating, debt service and capital costs
incurred in achieving the City’s parking goals.
Parking Fund revenues are restricted for parking
purposes. This means parking revenues may be
used in funding programs and projects intended
to achieve the City’s parking goals. These goals
are set in a number of policy documents,
including the General Plan, Parking
Management Plan and Financial Plan.
The Parking Fund has never subsidized the
General Fund.
Parking property purchases have been funded by
both the General Fund and the Parking Fund.
Proceeds from land sales (or changes in use)
should be recorded in the Parking Fund if
Parking Fund revenues were used to purchase
the property. If the General Fund purchased the
site, then the proceeds may be used for parking
or other purposes.
Revenues from residential parking districts fully
recover their costs.
Parking Fund Financial Policies
EXHIBITS
A. 1999-01 Financial Plan: Excerpts on Parking
1. Parking Program Narrative
2. CIP Projects and Descriptions
3. Debt Service Obligations
4. General Government Cost Allocations
5. Changes in Financial Condition
B. 1998-99 Audited Financial Statements
1. Balance Sheet
2. Income Statement
3. Statement
C. Budget and Fiscal Policies: Enterprise Fund Rates and Fees
D. Residential Parking District Cost Analysis: July 14, 1997
Note: These Exhibits are not attached in this
handout, but they are available upon request from
the Department of Finance:
Phone: 805.781.7125
Email: bstatler@slocity.org