HomeMy WebLinkAbout01/09/1989, 2B - USER FEE ANALYSIS ���H��91��IdIIIII�IIIALIIUIII "J f 1 M�I1NG GATE:
Ci � SanLUIS OB�Sp� 1/9/89
COUNCIL AGENDA REPORT ITEM NUMBER:IA
FROM William C. Statler, Director of Finance
SUBJECT: USER FEE ANALYSIS
CAO RECOMMENDATION
Review and discussion of the findings of the User Fee Analysis Report (Phase I of the
Financial Services Study) and consideration of cost recovery policies.
OVERVIEW
In conjunction with the Financial Services Study approved by the City Council on
February 23, 1988, the User Fee Analysis component (Phase I) has been completed.
Executive Summaries of the resulting Cost Allocation Plan and User Fee Analysis have been
distributed to the City Council (along with a cover memorandum describing the reports) in
preparation for this study session.
As noted in the cover memorandum and Executive Summaries, a potential increase of
approximately $2 million in user charges from non-enterprise operations has been
identified from present and new fee areas. Additionally, the cost allocation plan
component of this study has identified $576,000 in additional general government
reimbursements from the City's enterprise funds, of which $149,300 has already been
incorporated into the 1988-89 Budget.
The purpose of this study session is to review the findings of the User Fee Analysis, and
to discuss appropriate cost recovery policies. Provided in Exhibit A are summaries of
the user fee analysis by functional area which provide initial recommendations for cost
recovery goals for each major service activity. Under these initial recommendations, an
increase of approximately $1.03 million in user charges from non-enterprise operations
would be generated.
BACKGROUND
At their February 23, 1988 meeting, the City Council approved the performance of a
Financial Services Study with consultant assistance from the firms of Evensen Dodge and
Vertex Cost Systems. The Financial Services Study is composed of three major phases
summarized as follows:
Phase I - City-Wide Cost Allocation Plan and Cost Recovery Proxram
This portion of the work program is primarily the responsibility of Vertex Cost Systems
acting as a subcontractor to Evensen Dodge, and includes the following elements:
• Development of a City-wide cost allocation plan to determine the total operating
costs of providing municipal services.
• Determine current and potential user fees and related activity costs.
• Comparison of the City's current and proposed fees with other agencies.
• Development of indirect cost rates for use in federal and state grant programs.
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Phase II - Comprehensive Financial Manaaement Plan
Using the cost of service information developed under Phase I, this portion of the
workscope is the responsibility of Evensen Dodge, and includes the following elements:
• Review of capital financing requirements.
0 Evaluation of existing debt.
• Review of financial policies.
• Analysis of current financial position.
• Development of pro forma financial projections through the year 2000.
• Identification of financing alternatives.
• Recommendations regarding financing plans and schedules.
Phase III - Proiect Financings
Evensen Dodge is also responsible for this element of the workscope by acting as
Financial Advisor to the City for any specific debt financings issued in accordance with
the Plan developed under Phase II.
As noted above and in the User Fee Analysis Executive Summary, the primary focus of Phase
I of the Financial Services Study is on non-enterprise operating programs. Revenue
alternatives for costs associated with capital projects - such as impact fees - will be
addressed in Phase II of the Financial Services Study.
COST OF SERVICES METHODOLOGY
As described in each of the report documents, the user fee analysis is based on the
"total cost" of providing services, which is comprised of three major components:
• Allocation of City-wide support costs such as finance, personnel, and city
clerk.
0 Program administration costs, which are generally included in departmental
budgets.
• Direct costs specifically identified with providing a particular service or
activity.
In developing the service costs reflected in the Executive Summaries, the following
supporting documents have been prepared and are available for review in the City Clerk's
Of f ice:
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Allocation of City-Wide Support Costs
• General Government Allocation Summary
User Fee Work Papers
• Public Safety
• Leisure, Cultural, and Social Services
0 Community Development
COST RECOVERY POLICY ISSUES
Although the Phase I report identifies the maximum revenue potential available from each
of the City's non-enterprise operating activities, the major policy issue associated with
this component of the Financial Services Study is not addressed in this document:
• What level of cost recovery should be achieved through user charges?
Cost recovery policies have been formally established for the enterprise funds and
recreation programs; however, no specific cost recovery goals have been developed for
other program areas such as planning, engineering, or building and safety. In
considering the uses of the User Fee Analysis and cost recovery policies, the following
issues should be considered:
Purpose of the Cost of Services Study/User Fee Analysis
The following is a brief summary of the uses of the Cost of Services Study/User Fee
Analysis:
• To identify the total cost of providing municipal services and related level of
General Fund support.
• To provide a technical basis for ensuring reasonable cost recovery in the
setting of service charges.
• To ensure that the community-at-large is not bearing a disproportionate share of
the cost of providing special services.
• To encourage the appropriate allocation of resources and services based on
demand through the use of pricing policies.
• To recover the indirect costs associated with administering grant programs as
allowable under existing federal and state regulations.
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COUNCIL AGENDA REPORT
Methodology for Setting User Fees
In determining cost recovery policies, the following concepts concerning the level of
cost recovery and the beneficiaries of the service should be considered:
• The level of user fee cost recovery should be based on the community-wide versus
special service nature of the program or activity. The use of general purpose
(tax) revenues is appropriate for community-wide services, while user fees are
appropriate for special services. Any specific program or activity may possess
elements both of these aspects in varying degrees, and as such, a policy of
charging user fees ranging from 0% to 100% (similar to the City's policy
regarding recreation user fees) may be appropriate depending on the nature and
type of service.
• After considering community-wide versus special benefit of the service, the
concept of service recipient versus service driver should also be considered.
For example, it could be argued that the applicant is not the beneficiary of the
City's development review efforts: the community is the primary beneficiary.
However, the applicant is the driver of development review costs, and as such,
cost recovery from the applicant would be appropriate.
RECOMMENDED COST RECOVERY GOALS
As noted in the Overview section, initial recommendations for user fee cost recovery
goals are provided in Exhibit A. In preparing these initial recommendations, in-depth
discussions were held with each affected department, during which the following factors
were considered in addition to the community-wide benefit/service recipient concepts
discussed above:
• Current cost recovery policies. (In the case of recreation programs, the
current percentage goals have been maintained.)
• The need for a unified approach in determining the mix of service fees and
general purpose revenues in funding various programs and activities.
• Sensitivity to smaller users in the subsequent development of rate structures,
especially as they relate to regulatory services.
It should be noted that the recommended cost recovery goals have primarily been developed
to facilitate the Council's review and discussion of user fee policies. As such, staff
anticipates that the Council may make significant changes in various fee categories.
Additionally, the Council may wish to consider a phased approach in implementing specific
cost recovery policies. For example, cost recovery goals may be established which will
be incrementally achieved over a two or three year period.
FUTURE ACTION
No specific action on the user fee analysis or recommended cost recovery policies is
anticipated at this study session; however, completion of Phase II of the Financial
Services Study (comprehensive financial planning) would be facilitated by having some
sense of user fee potentials in performing financial projections through the year 2000.
With these pro forma projections, the need for revenue enhancements in meeting the City's
operating and capital needs can be better identified.
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As noted previously, it is anticipated that the policy issues regarding user fee cost
recovery will be addressed during the 1989-91 Financial Plan preparation and approval
process. In conjunction with this policy development and approval process, the following
actions are anticipated:
Chamber of Commerce Review - The Chamber has been notified of this study session, and at
least one presentation of the report findings to Chamber representatives has been
tentatively scheduled for early February.
Develonment of Fee Schedules - A description of the current rate structure for each fee
category compared with the resulting rate structure at the maximum cost recovery level is
provided in the User Fee Analysis Executive Summary. Based on initial City Council
response to the user fee report, a comprehensive fee schedule will be prepared for City
Council review.
Fee Implementation - It is anticipated that the resulting fee schedule will be
implemented effective with the approval of the 1989-91 Financial Plan, with actual
implementation to follow 60 to 90 days thereafter to ensure a smooth transition period.
Oneoine Review - It is anticipated that the subsequent cost recovery policy and fee
schedule will provide for an ongoing review and adjustment of fees. Although a variety
of approaches are available, a method similar to that recently adopted by the City
Council for golf fees may be considered:
Comprehensive cost of service study at least every five years.
• Subsequent CPI adjustments scheduled on an annual basis.
i
• Adjustment to the fee schedule in addition to CPI increases subject to CAO
approval within specified policy parameters.
• Special fee adjustments as identified and approved by the City Council during
the budget process.
SUMMARY
The Executive Summary of Phase I of the Financial Services Study (User Fee Analysis)
along with the Executive Summary of the Cost Allocation Plan have been distributed for
City Council review in preparation for this study session. The primary policy issue
associated with the findings of this analysis is the development and adoption of cost
recovery guidelines, which will be addressed in conjunction with the 1989-91 Financial
Plan preparation process. To begin this policy discussion, tentative recommendations for
cost recovery goals for each major service activity are provided in Exhibit A.
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FINSRVCS/USRFEEAN 0�z —A6—
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EXHIBIT A
USER FEE ANALYSIS SUMMARIES
Exhibit
Reference No.
Revenue. Summary - All Functional Areas Combined A. 1
Revenues by Major Service Activity:
Public Safety:
Current Fee Areas A.2
New Fee Areas:
Police A.3
Fire A.4
Community Development:
Current Fee Areas A.5
New Fee Areas A. 6
Leisure, Cultural, and Social Services A.7
FINSRVCS/USRSUMMS
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