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11/10/1992, 3 - IMPLEMENTATION OF ACTION PLAN FOR FISCAL HEALTH
MEETING DATE: cIty Of SAn ...AI S OBI SPO //-/0 - 9z "i;% COUNCIL AGENDA REPORT ITEM NUMBER: FROM: John Dunn, City Administrative O cer Prepared By: William C. Statler, Director of Finance SUBJECT: IMPLEMENTATION OF ACTION PLAN FOR FISCAL HEALTH CAO RECOMMENDATION 0 Review five year forecast of revenues and expenditures. w Discuss departmental expenditure reduction options . r Approve operating expenditure reductions at this time totalling $1,480,500 on an annual basis ($800,400 for 1992-93)which will result in immediate cost savings without significantly affecting services to the community or requiring regular staff layoffs. no.- Discuss revenue options. w Approve new or increased Recreation fees at this time totalling $120,500 on an annual basis ($60,200 for 1992-93)which will not affect the community at large but will enable us to continue to deliver important Recreation programs and activities at a reasonable cost to those who most benefit from them. w Review the ideas of the Employee Working Group regarding possible layoff prevention strategies, should significant staffing reductions eventually be necessary. 0- Approve changes to current Financial Plan policies that will eliminate the earmarking of property tax revenues effective with 1992-93, reestablish the golf course operation as an enterprise fund effective with the 1993-95 Financial Plan, and discontinue our current capital control account appropriation policy effective with 1992-93. 810- Give policy direction as to what information or materials the Council would desire to have prepared for their January goal—setting exercise. OVERVIEW In response to Council direction pursuant to the Action Plan approved on June 30, 1992 (and reaffirmed on September 30, 1992), the following is an overview of the key actions recommended in this report that will position us to address the significant financial challenges facing us in both the near and long term. In some cases, these recommendations if approved will have immediate results in improving our current and long—term financial health outlook; other recommendations will primarily set the framework for the difficult decisions yet to to be made as part of the 1993-95 Financial Plan process. In both cases, however, actions taken at this time will enable us to maintain our traditional commitment of ensuring the fiscal health of the City, and of faithfully performing our duty to serve as responsible stewards of the public resources that have been entrusted to us. Five Year Revenue and Expenditure Forecast Preparation of the five year financial forecast for the General Fund presented in Appendix A is an essential step in determining the actions necessary to ensure our financial health in �����►r►►►�IIIIIII�I���u►Ij�III city of San WdS OBISpo IN 1 11111 COUNCIL AGENDA REPORT both the near and long—term. The assumptions used in preparing this forecast and the resulting findings are comprehensively detailed in the forecast document. The following is a brief overview of this forecast which has been prepared based on the following framework: General Fund Revenues Three basic revenue scenarios have been prepared based on what we project to be the best case,worst case, and "most probable" outcome over the next five years. General Fund Expenditures For each of the three revenue scenarios, different assumptions were used in projecting expenditures for operating programs, debt service, and capital improvement plan (CIP) projects over the next five years. Summary of Results Depending on the assumptions used, the City's financial outlook varies significantly. The "best case" forecast presents deficits in the General Fund by 1998 of$432,000 annually,whereas the "worst case" forecast presents annual deficits of up to $8.3 million. The midrange forecast described in Scenario 2B — which relies on making the immediate operating expenditure reductions being proposed at this time in the General Fund ($1.02 million annually), strict cost controls in the future, and a reduction by 50% in our traditional level of capital improvements — presents deficits of over $2 million annually. Closing this gap will require either additional expenditure reductions as part of the 1993-95 Financial Plan process or new revenue sources. To put this level of reduction into perspective, closing this gap through regular position reductions would require eliminating about 50 positions, a reduction of almost 20% from our current regular General Fund workforce of 281 regular positions. (There are 338 regular positions authorized Citywide, but 57 of these are funded through the self—supporting operations of Water, Sewer, Parking, Transit, and Whale Rock Reservoir.) Further, this projection is based on significant reductions in current operations and capital improvements: any enhancements to these programs would only worsen the financial implications of this forecast. Departmental Expenditure Reduction O tions As directed by the CAO, each of the operating departments has prepared a summary of 5% and 10% expenditure reduction options. As presented in Section 1 of Appendix B, these reduction options total $1.44 million at the 5% level and $2.83 million at the 10% level. The impact of each of these reductions on service delivery along with any special implementation issues are fully described in this appendix. As discussed below, it is recommended that $1.48 million of these reductions (on an annualized basis) be implemented effective with 1992-93. Individual items recommended for implementation at this time are so noted in this document. Immediate Expenditure Reductions In order to position us for the difficult decisions ahead of us as part of the 1993-95 Financial Plan process, it is recommended that some of the expenditure reduction options be implemented immediately. In determining those that should go forward at this time, a ��H��tiu►�illlllj��h ►����I� city of San L%.9S OBISPO COUNCIL AGENDA REPORT comprehensive analysis was performed of each of the options by the Budget Review Team, and following their review, by the CAO in consultation with the affected Department Heads. In general, all of those options presented by the operating departments — whether at the 5% or 10% level — that would not result in significant service reductions to the community nor result in layoffs of regular employees have been recommended for implementation at this time. These reductions represent the last notch in our belt—tightening; any further efforts will result in significant cuts in service and related regular staffing levels. Revenue Options In addition to preparing expenditure reduction options, operating departments were requested to identify possible new sources of revenue. These ideas are provided in Section 2 of Appendix B of this report. New or Increased Recreation Fees Included with the revenue ideas presented in Appendix B are proposals for new or increased fees in selected Recreation programs. It is recommended that $120,500 in additional recreation fees be implemented at this time as outlined in Section 2 of Appendix B. Employee Working Group Ideas The recommendations of the Employee Working Group, which is composed of the presidents of each of the employee associations and the fiscal officers from each of the departments, are provided in Appendix C. It should be noted that the Employee Working Group, along with other employees throughout the organization, submitted cost reduction or revenue ideas in addition to those formally submitted by the operating departments. These ideas are included in Section 3 of Appendix B. Financial Plan Policy Changes The 1991-93 Financial Plan includes a comprehensive range of policies that guide the preparation and management of the City's overall budget and the major objectives to be accomplished. Based on our current financial circumstances, changes in several of these policies are recommended in the areas of allocating property tax revenues, accounting for the golf course operation, and budgeting for CIP projects. Although these changes will not immediately nor directly affect our current fiscal condition, they will set the framework for future financial decision—making . BACKGROUND Recent Economic Trends and the State's Budget Problems As discussed in depth during our budget process, the City is facing a very difficult financial future as a result of the recession and our slow recovery from it. Sales tax revenues for 1991-92 underscore these difficulties: compared with a revised estimate of$6.1 million (which in turn was a downward revision from what we initially believed were very conservative ���n��►�►i►I�II11111�I�° ��Ulh city of San t 35 OBISpo COUNCIL AGENDA REPORT projections of$6.7 million in the 1991-93 Financial Plan), actual sales tax revenues for 1991-92 were only $5.85 million — their lowest level since 1986-87. This reflected our seventh consecutive quarterly decline in sales tax revenues — which is our largest single source of General Fund revenues,accounting for 25% of total revenues. Since then, we have received our first quarter sales tax revenues for 1992-93, which were also down (by 7%) compared with the same quarter a year ago. This now represents our eighth consecutive quarter of declining sales tax revenues. Compounding our local revenue problem, in June of 1992 we were confronted with the possibility of significant revenue reductions from the State of California as it searched for solutions to its own recession—driven budget problems. Initial proposals would have resulted in a loss of almost $2 million annually in General Fund revenues. In reponse to the fiscal emergency that would have resulted from this level of budget grabs by the State, the Council adopted an Action Plan on June 30, 1992 composed of the following: Step I Emergency cost reductions and response plan Actions • Implementation of immediate hiring freeze • Elimination of selected CIP projects totalling $1.1 million • Identification of another $2 million in potential CIP deferrals • Elimination of undesignated operating program carry—overs • Direction to prepare operating cost reduction options at 5% and 10% levels • Creation of employee working group • Direction to prepare 5 year financial forecast Step H Intermediate budget balancing decisions Actions • Complete 5 year financial forecast • Review expenditure reduction options • Recommend cost reductions that should be implemented immediately • Reconsider hiring freeze • Re—examine indirect cost allocations • Develop lay—off mitigation/employee retention plan • Consider possible new revenue measures • Consider use of General Fund Balances below 20% policy levels Step III Long—term financial health decisions: 1993-95 Financial Plan Actions • Start early in January with strong Council policy guidance • Prepare realistic revenue projections and consider revenue options • Consider further expenditure/service level reductions • Consider further CIP project reductions Several of the Step II action items were presented to Council on September 22, 1992, which included a budget update, reconsideration of the hiring freeze, and a reaffirmation of this basic action plan approach. At that time, the impacts of the State's budget cuts to cities was .3 Il�nl►►bH►iv►Ilillllli° ���lll city Or San S OBISPO COUNCIL AGENDA REPORT also presented. Rather than the $2 million cut that was originally proposed, the State reduced revenues to the City this year by about $500,000 annually through a reallocation of our property tax revenues to schools and elimination of cigarette tax in lieu subventions. This was on top of$500,000 the State had taken away in SB 2557 fees the previous year. As a result of these actions by the State, we will have $1 million less every year in the future. Long-Term Financial Planning Efforts To Date The five year forecast presented in this report reflects a continuation of our efforts to retain our traditional commitment to a strong General Fund. Beginning with the Strategic Planning Program in 1983, the City has consistently strived to stay on top of emerging financial trends and taken proactive steps to avoid adverse circumstances. Significant financial planning efforts to date include: I • Our general commitment to long—range planning and effective program management as evidenced by our use since 1983 of a two year operating budget and four year CIP which ties service delivery objectives directly to the resource allocation process. • Preparation of the "Comprehensive Financial Management Plan: 1989 — 2000" (CFMP). In preparing the 1987-89 Financial Plan, it was apparent that the City would be facing significant fianncial challenges in the future in funding its operating and capital programs. One of the major work products resulting from the 1987-89 Financial Plan process was the preparation of the CFMP, which included a ten year projection of financial needs if we were to maintain our traditional commitment to an excellent program of municipal services and accomplish our important capital facility goals. This report outlined a number of major policy recommendations which were subsequently adopted by the Council; further, the CFMP identified a range of revenue options that would help the City in achieving its financial goals. Many of these recommendations, including an increase in the Transient Occupancy Tax rate, implementation of water & sewer development impact fees, and increased reliance on user fees, have also been implemented by the Council. • Review of the City's long—term health by the Citizen's Advisory Committee (CAC). Their report, which covers a broad range of fiscal issues,was submitted to the Council in February of 1991. In addition to presenting a very thoughtful "white paper" on the financial issues facing the City in terms of our local economy and its relationship to our ability to pay for municipal City services, the report presented a number of specific recommendations regarding revenues, productivity, and general financial policies. Many of their recommendations have already been adopted by the Council or were included as major work efforts to be accomplished as part of the 1991-93 Financial Plan. The most significant policy recommendation presented by the CAC was a comprehensive user fee policy, which was subsequently adopted by the Council in the 1991-93 Financial Plan. Because of the excellent background information contained in the CAC's report, it has been included in Exhibit 1 of this report. Cost Cutting Actions To Date The following is a summary of recent actions we have taken in responding to declining revenues as a result of the recession — and our slow revovery from it — as well as in preparing for State budget reductions: 3� ���n�i�►►ii�Illllllllii����ll city of San t, 3 OBISp0 wa COUNCIL AGENDA REPORT • Reduced base operating expenditures by $2.1 million during the 1991-93 Financial Plan process. • Reduced expenditures by an additional $1.7 million at the Mid-Year Budget Review. • Approved a reorganization plan affecting the Departments of Community Development, Public Works, and Recreation that.will result in the net reduction of 9 positions at an annual savings of$270,000. • Eliminated $1.1 million in General Fund CIP projects as part of the Action Plan j approved on June 30, 1992. FIVE YEAR FINANCIAL FORECAST i As summarized in the Overview section of this report, the five year financial forecast for the General Fund provides the basis for the actions being recommended at this time. The key data reviewed and the assumptions used in preparing this forecast are comprehensively set forth in Appendix A. As discussed in this appendix, eight scenarios have been prepared based on varying revenue and expenditure assumptions. Although it is extremely difficult to project the future in these uncertain times, we believe that the mid-range forecast described in Scenario 2B provides the best basis for decision-making at this time. In addition to other key assumptions detailed in this appendix, this scenario relies on making the immediate operating expenditure reductions being proposed at this time in the General Fund ($1.02 million annually), strict cost controls in the future, and a reduction by 50% in our traditional level of capital improvements. This forecast presents annual deficits of $2.6 million annually by 1998 summarized as follows: Forecast Summary Current Forecast Scenario 2-B in $1,000's 1992-93 1993-94 1994-95 1996-96 1996-97 1997-98 Revenues $21.2 $21.5 $22.5 $23.9 $25.1 $26.3 Expenditures Operating Programs 20.7 21.1 22.0 23.1 24-3 25.5 Capital Outlay 3.7 5.1 1.2 13 13 1.4 Debt Service 0.9 1.2 1.6 1.6 1.6 1.6 Total Expenditures 253 27.4 24.8 26.0 27.2 28.5 Other Sources (Uses) Equipment Replacement (0.2) (0.4) (0.4) (0.4) (0.4) (0.4 Bond Proceeds 3.0 3.9 Revenues Over (Under) Expenditures 1.3 2.4 2.7 2.5 2.5 2.6 Fund Balance, Beg of Yr 8.0 6.7 43 1.6 (0.9) (3.4 Fund Balance, End of Yr $6.7 $43 $1.6 $0.9 $3.4 $6.0 city of San : S OBISpo nii% COUNCIL AGENDA REPORT As reflected above, significant financial challenges face us in both the near and long term, even if there are no further encroachments by the State on our traditional revenue sources. This is the reason for recommending all of those expenditure reductions that are possible now to the degree that they will not result in significant cuts in service to the community. We believe it is appropriate for the remaining decisions — which will have significant affects on service levels and on our employees — to be made in the context of the 1993-95 Financial Plan ! process by the new Council. Employee Briefings on the Forecast Throughout this difficult period of waiting for State action on its budget and closely monitoring our local economic situation, we have been committed to keeping all of our employees informed and involved. As part of this effort, we have held extensive briefings over the past two weeks with our employees regarding the results of this forecast. Although they are obviously concerned with the implications of what this forecast means for the future, taking this information to our employees in a timely, straight forward way has been very positively received. Although there were a number of issues and concerns raised at each of our four briefings at various City facilities, there were two key questions that were consistently raised by our employees regarding the City's financial situation — and our future response to it — which may be of interest to the Council: • Is the City doing everything it can and should do to maintain and strengthen our local economy, since this is wha t provides us with the ability to pay for the delivery of important municipal services? • Should we maintain — or at least defer — our current financial commitment to the Performing Arts Center in these difficult times? These are obviously difficult and complex issues without easy or "pat" answers. But if they are on the minds of our employees, then these may be questions being asked by the community—at—large, and this means they will be significant issues that the Council will have to address as part of the 1993-95 Financial Plan process. OPERATING EXPENDITURE REDUCTIONS Departmental Submittals As summarized in the Overview section of this report, a comprehensive lisiting of operating expenditure reduction options at the 5% and 10% level is provided in Appendix B. This listing provides not only a description of each potential cut, but the impact on the community, any special implementation concerns, regular staffing impacts, and the projected level of annual savings. There are over 200 individual cuts presented in these options totalling $2.83 million annually at the 10% level. Of this amount, $1.48 million on an annualized basis ($717,300 for the balance of the current fiscal year) is recommended for immediate implementation. Each of these recommended reductions are noted in this lisiting summarized as follows: ����►��►��►i�►►11111111p°�'III III city of San t .3 OBISPO i COUNCIL AGENDA REPORT aditure Reduction Summary Departmental Reduction Submittals CAO Recommended for Five Percent Option Ten Percent Option Immediate Im lementn' Department Amount Staffin Amount Staffing 1992-93 1993-94 City Council 7,000 0.0 _ 14,000 0.0 5,500 7,000 Administration 97,200 0.0 194,100 0.2 77,100 85,600 City Attorney 12,700 0.0 18,300 0.0 8,000 16,000 City Clerk 15,900 _ 0.0 _ 33,600 0.5 12,600 18,300 Personnel - 26,800 0.0 56,800 0.2 39,900 -44-,90-0 Finance 51,500 0.0 103,000 1.0 42,300 50,900 Community Development 121,200 3.3 163,700 3.9 125,200 128,100 Recreation 76,300 0.0 125,500 0.0 50,900 76,100 Utilties 282,000 0.0 554,.500 0.0 250,000 371,500 Public Works 262,700 2.0 586,400 2.0 78,100 419,300 Police 282,200 1.0 574,500 6.0 78,100 173,600 Fire 201,000 0.0 409,000 3.0 32,700 89,200 TOTAL 1 1,436,500 1 6.3 1 2,833,400 16.81 800,400 1,480,500 I No regularstafng reductions are currently being proposed other than those already approved as part of the reorganization. Fund General 1,109,400 6.3 2,146,500 16.8 .526,300 1,019,300 Water&Sewer 282,000 0.0 5.54,500 0.0 250,000 371,500 Parking 6,200 0.0 54,500 0.0 3,100 60,700 Transit 38,900 0.0 77,900 0.0 21,000 29,000 TOTAL 1,436,500 63 2,833,400 16.8 800,400 1,480,500 These expenditure reductions have been extensively reviewed by departmental staffs, the Budget Review Team (composed of the Assistant CAO, Personnel Director, Finance Director, Adminstrative Analysts in the CAO's Office, Revenue Manager, and Accounting Manager) and the CAO. Based on this analysis, as well as individual discussions between the CAO and Department Heads, over 100 of these budget cutting items totalling $1.48 million on an annualized basis ($1.02 in the General Fund) are recommended at this time based on the following criteria: • Will not have a significant impact on services to the community. • Will not result in the layoff of any regular employees. Other Cost Cutting Ideas In addition to the expenditure reduction ideas formally submitted by the departments as directed by the CAO,we have solicited and received a number of other cost cutting ideas from a variety of sources, including the Employee Working Group, Budget Review Team, Management Team, and individual employees. A comprehensive summary of these ideas is presented in Section 3 of Appendix B. Organized by functional area, ideas are asterisked whenever they were subsequently included in the formal departmental submissions. �'0 ►����i�Hil�i{IIIIIIIP� II�II� city o� san : ,S OBISpO MMERM COUNCIL AGENDA REPORT Although some of these ideas may not be recommended for implementation at this time, or were not included in the formal expenditure reduction options initially proposed by Department Heads, they raise important service delivery questions, and should receive serious consideration as we finalize our budget cuts as part of the 1993-95 Financial Plan process. REVENUE OPTIONS As we begin to develop and implement plans that address the financial difficulties facing us, we believe that expenditure cuts which "right—size" us for the future should playa leading role. However,we should not exclude revenue options in our considerations, especially if the Council concludes that some of the expenditure reductions that would be necessary without new revenue sources would result in an unacceptable level of service to the community. For this reason, most of our efforts to date have focussed on expenditure solutions, which is reflected in the level of detail presented in the 5% and 10% expenditure reduction options. However, we have solicited and received a number of revenue ideas from throughout the organization, which are summarized in Sections 2 and 3 of Appendix B. Except for improved cost recovery for selected Recreation programs as discussed below, revenue options will not be a primary focus of discussion at the November 10, 1992 meeting: we believe this is more appropriately considered on a comprehensive basis as part of the 1993-95 Financial Plan process. For informational and background purposes, however, the following summarizes key revenue options that the Council may want to consider as part of future budget deliberations: New Revenues These would primarily provide for improved cost recovery in areas that are currently funded with general purpose (tax) revenues: • Paramedic service charges • Fire inspection and development review fees • Development impact fees for transportation and general purpose facilities • Improved special event cost recovery • Benefit assessments for services like landscape maint, street lighting & street sweeping • Improved recreation program cost recovery Increased Revenues These would primarily increase rates in existing revenue sources over which the City exercises some level of discretionary control: • Park In—Lieu Fees • Property Transfer Tax • Transient Occupancy Tax • Utility Users Tax • Business Tax • Franchise Taxes for Cable TV and Solid Waste Collection ������►�N►�►►IIIIIIIIp° ����III city of San t__.s OBIspo COUNCIL AGENDA REPORT Recreation Fees As discussed above, only one area of potential revenue increases is recommended at this time: the new or increased Recreation fees presented in Section 2 of Appendix B. Totalling $120,500 on an annualized basis, these fees as summarized below will enable us to continue providing important Recreation programs and activities at a reasonable cost to those who most benefit from them: New Activity Revenues Youth Sports(4th thru 8th grade) 20,000 Aquatics 16,500 Sun& Fun 53,000 Trips& Outings 11,000 Little Rec'ers 20,000 TOTAL $120,500 These increases will be consistent with the City's currently adopted cost recovery policy for Recreation Programs. As the Recreation Department proceeds with its master planning efforts as recommended in the recent reorganization study, additional opportunities for improved recreational programming and cost recovery will undoubtedly be identified. However, we believe that these propsed fees are reasonable and should go forward at this time. EMPLOYEE WORKING GROUP RECOMMENDATIONS I On June 30, 1992 — as part of an overall budget action plan — the Council formally created an "Employee Working Group" to develop expenditure reduction ideas,with a specific emphasis on personnel cost savings and employee retention. This group is composed of the presidents from each employee association and all departmental fiscal officers. This group has met six times since its initial meeting in July, and their recommendations to the Council are presented in Appendix C. Working from a layoff prevention plan developed by the City of Paso Robles, this group has identified a number of successive steps that the City may want to take prior to instituting formal layoffs.The group recognizes that there are costs associated with many of these suggestions, particularly in the area of severance packages and incentives for early retirement (or resignation) which would affect the City's ability to retain existing employees: ultimately, an expensive layoff prevention program will simply result in having to reduce even more positions. As such, the group recognizes that any severance provisions need to be thoroughly analyzed from an overall cost savings perspective. The recommended plan has been reviewed by the Management Team and the CAO, and there is general consensus by them on the concepts presented in this plan. It is important to recognize that this group will be retained for the critical months ahead, and they may be making further refinements to their initial recommendations. In addition to the layoff prevention plan presented in Appendix C, the Employee Working Group has developed a number of suggestions for cost savings and new revenues, and these are included in Section 3 of Appendix B. 3-ro ���H��►n►►i►�Illllif�P�' ll�Ill city Of SanS OBISPO MQ; COUNCIL AGENDA REPORT CHANGES IN FINANCIAL PLAN POLICIES Changes in three Financial Plan policies are recommended at this time: eliminating the formal allocation of property tax revenues; reestablishing the golf course operation as an enterprise fund; and discontinuing our current capital control account appropriation policy. Although these modifications will not result in any immediate changes in our financial condition, they will set an important framework for the financial decision—making ahead of us. Property Tax Allocations j The 1991-93 Financial Plan provides for the formal allocation of property tax revenues between the General, Library, and Capital Outlay Funds. The historic reasons for doing so are described in Section B of the 1991-93 Financial Plan (see excerpt provided in Exhibit 2a.) Although the City Charter provides for the earmarking of property talc revenues, the passage of Proposition 13 in June of 1978 supersedes this charter provision, leaving property taxes as an i unrestricted General Fund revenue source. Further, formal Council,policy discourages earmarking of General Fund revenues (see excerpt provided in Exhibit 2b). Based on existing policy, especially in the context of our current financial situation, eliminating formal allocations of our property revenues is recommended effective with the current fiscal year: property taxes are general purpose revenues, and the current approach needlessly complicates accounting for them. Under this revised approach, operating transfers will be made directly from the General Fund to-the Capital Outlay Fund in the amount approved by the Council for the General Fund's share of CIP projects (or to the Debt Service Fund for approved General Fund obligations); and library related costs will be accounted for directly in the General Fund. I Golf Course Accounting As part of the 1989-91 Financial Plan process, the Council discontinued accounting for the Laguna Lake Municipal Golf Course as an enterprise fund. This decision was primarily based on our Recreation cost recovery policy at the time which provided for cost recovery of 80% to 100% for activities primarily targeted to adults, not full cost recovery. Since that time, the Council has adopted a comprehensive user fee policy that would support placing the golf course on a full cost recovery basis — and if that becomes our revenue goal, the golf course should be accounted for on a separate enterprise fund basis, and removed as a General Fund operation. Our current user fee cost recovery policy ( see excerpt provided in Exhibit lc)) establishes a range of criteria to be considered in setting services charges. In addition to evaluating the community—wide versus special benefit of the service, the policy calls for very high cost recovery levels when the service is similar to one provided in the private sector, a factor applicable to our golf course operation. Based on the criteria established in our current user fee policy, along with the significant fiscal challenges facing our General Fund, it is recommended that the golf course be accounted for on an enterpise fund basis effective with Fiscal 1993-94,with fees set at rates necessary to fully recover its total cost of operation. Framing the issue in slightly different terms, at a time of intense pressure on the General Fund, and the need to substantially reduce expenditures accordingly, is it appropriate for the General Fund to "subsidize" the golf course operation, which directly benefits the users? 3-l( ������►��►i��►IIIIIIII�° liI city of San t S OBISpo COUNCIL AGENDA REPORT Capital Appropriation Policy The City's budget policies for CIP projects are clearly set forth in Section E of the 1991-93 Financial Plan (see excerpt provided in Exhibit 2d). Under this policy, adoption of the CIP budget does not automatically allocate funding for specific projects. The CIP appropriation is made to the capital control account in each fund and held there pending specific authorization to release and appropriate funding to a project account. This generally occurs at the time of bid award. With this approach, all project appropriations are made from the capital control account on a case by case basis; accordingly, no adjustments to the CIP appropriation in total will generally be required even if project costs are greater or lower than original CIP estimates. As discussed in the policy, this approach to funding CIP projects on a "first come, first serve" basis after budget adoption has several advantages and disadvantages; however, the primary reason for implementing this approach as part of the 1987-89 Financial Plan was to strongly encourage the accomplishment of CIP projects by providing a funding incentive for getting them studied, designed, and built on a timely basis. This was a policy developed in different financial times where the accomplishment of CIP goals was a high priority. Given our current fiscal circumstances, our focus in the forseeable future will be on cost containment rather than on achieving an aggressive program of capital facilty goals. Accordingly, it is recommended that we change our CIP appropriation policy to reflect this new emphasis. Effective with the current fiscal year, it is recommended that funding be tied to specific projects and administered as follows: i If project costs at the time of bid award are less than the budgeted amount, the balance will be unappropriated and returned to fund balance. Ifproject costs at the time of bid award are greater than budget amounts, five basic options will be available to the Council. • Eliminate the project • Defer the project for consideration to the next Financial Plan period. • Rescope or change the phasing of the project to meet the exisiting budget. • Transfer funding from another specified, lower priority project . • Appropriate additional resources as necessary from fund balance. SUMMARY As a result of the recession, our slow recovery from it, and the State's revenue cuts to local government as it addresses its own recession—driven budget problems, the City faces its toughest financial outlook in the post—World War II era. In responding to the findings and implications of the five year forecast presented in Appendix A, the recommendations provided in this report are intended to achieve two key goals: take those immediate actions available to us that improve our financial condition today and establish a reduced base of operations for the future; and effectively position us for making the very difficult decisions ahead of us as part of the 1993-95 Financial Plan process. ;?,12A ►I►I����ii►�iilllll�p ���111 city Of San ' s OBISPO MMMM COUNCIL AGENDA REPORT REPORT APPENDIX A. Five Year Financial Forecast Introduction Description of Forecast Scenarios Historical Trends 1. Best Case Revenue Assumptions 2. Mid—Range Revenue Assumptions 3. Worst Case Revenue Assumptions I B. Expenditure Reduction and Revenue Options Overview Summary of Expenditure Reduction Options 1. Detail Departmental 5% and 10% Operating Expenditure Reduction Options 2. Departmental Revenue Ideas 3. Other Expenditure Reduction and Revenue Ideas 4. Recap of Expenditure Reductions Recommended for Immediate Implementation C. Layoff Prevention Plan EXHIBITS 1. Citizen's Advisory Committee Report on the City's Long—Term Financial Health 2. Excerpts from 1991-93 Financial Plan Policies I ,a. Property Tax Allocations b. Revenue Distribution c. User Fee Cost Recovery Goals d. Capital Appropriation Policy 3-12� I I I; `AI o LL .. 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X22 ■ ■ at , ��7 o 0 V e ._ c9 °f 1 co ONE N H W C C r NI m O c m In N G _E a m 10 E � m " e E E m E 0 1.E w E ° _ m 3 Q m O m e 3 E m � N CL E E C O m C O U a c - m m m c c a 0 0 m w � m m m Z m E c E y c t w E a Ery 0 ° v _:Eomi ° v : m v CL m m m oim c O ma = ` Wm � ? m m Z 0 Wp m c d m C a V C oai 0 OCL 0N � Ea W « NcEa v G .0 m O W C ` W 'O Z O pf L m 7�+ O � m OJ Q C Z rj m Z m` Cm0m mW m U m C c0 ..m x0 N a Em aCm c EoNi c.E c a U a CC w r c w v m Q w r' E y v O « 3�7� W 0 0 0 0 c H v0i o o co N m e+i N Cf) LO N1 N T- fa Wo C9 « Cf) 0 0 0 0 cc m m m ¢ y a o ORE r a A C ® O O m m m O m m � � Z } } } Z T O E m E mEE � cc r- E m m 7 3 Q Q m m � m O C � c V w m m V M c� co ch c w as as os m Is® mm m m m m CL E E m m m m m m E v, O m w C O 0 M C m r m m W 'C m m V C w i �p m m m m y.. w w C W C V V y 0 T O 7 0 CL WvicE0 mE ® o m i n c w O .. ` n m o w oa 3 EONS' mr n m o� m J m � mm � m = m mc � oTm � o W m m ' c E m mw owm CL o. o a LU IQc CD ° ' m e ° m m ° m ` C ° m m mom « > m° E o ` o CM c >; C c °� V u C c o o c c m 9 o L m o o a`o m o o " 'o m c m W ob oc C M c '0 c CLQ N c a Z $ C7 m a i m ° o c 0 .2 E o 3 m x C� = to ¢ EJ m mwZ � '� W c IM C = - V V V O CD W E m W C 3 A t a 3 C C Or � WZC. 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IM 20 2: 2 ; § 00 ; § ■ 02 ; 0 - « 2 . . � § S c ■ neo - - zCL z © - »2 ; § 2 � ■ a 22 22 § � w ; 0c ■ 0 7 ® & � 2 CM 0 a § CD0 z = a @ § ACL z • C CL I ° 2 � Ece zd f k2r� @ ulCL—m c � ■ = c or- � � T - % 2 . o � � © - ac (Aoo 1300 - ° ° t § T @ a . cam • - 2 U! m Izu 0 - ZomQ © 0 ) c ■ 8 � ' ° " s ■ § �S . ■ ® 4)0w o U .E ° J � _■ 2D "a CL cEc am kt 228 § § L IL § Jo22 £ S § 2820.§ 23 § v � � 12 ■ I ■ 20 , . �-� ■ . o 2 � C43 � $ 0 � 2 E / ƒ � c22 § 77 § 2f } k � 2 7 & ! � 2 0 © Ch E r E 2 2 - 0 . k . 0 \ 9CD ■ § 2 § a § s 7 � . 2 cm C . , 2 2 . § LL ■ e 2 aCDz 0 CL C3 2 § • 2 c � 0 $ ® 0 . 0 � 2 \ ■ CL LU § kc a 04 @ � 0 � 2 . � � a o , § 0 o . . 20CL .0 £ 242 z ■ - • 2 ` o CL 0 � � �� aa ■ � \ � §� \ k � E § . � . § � 'M.— § 2 f � 2 ° BSE § ° @ ■ 'M .- Ln c � va_ m � LU m k ■ � ® 2 �� ) � � @ • CL- CL o � 3 « 220 _ . e � # c © o00 a . ■ 0 � � - 2r � « 2 � � � 022 � � � ■ ■ ■ o � J ° ° o . � ■ e �� , � © - ■ � � o � o ■ � �- � � o _ 0w m _ © #aa� . a . q $ ) ) o) � Ea § a ■ lu ¢ 2mGG ; tE£ g ■ 2w _ CLe ■ I § - � ��/ p -all o0 0 0 0 c ° c o 0 0 1 N ci N �e9 cC � C O CD cc O O O O m F- Q m O o E r - a c m . 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C m 7 ca 'j m •C m N L R d d m d L d O d > O v c E 'E 'E I c c ca p m m o H �' v `0L m H maL R �� o c m= `0 `0 mcr iwcco00 SsaCrwC7U wU c c c0a` wa` oU 2ccRUwNco c c � L ^ W Z W W Q c d N Z c Q c Z 'o � O c� x 'i W c7 AM C7 Q W CC Q w Z Z O N W w (L U X LU w cc W > > it c w LU C ~ C N 0 00 O U w v 3-1zz :0.2.22 Appendix C } City of San Luis Obispo LAYOFF PREVENTION PLAN Q9'iiA;R.;i:Cy�Fs; ...J:S:k:v:.r2::;;. »Ny';>;z:{ accompanying Theoff Prevention Plan was Layoff prepared by an "Employee Working Group" formally created by the Council on June 30, 1992 — as part of an overall budget action plan — to develop expenditure reduction ideas, with a specific emphasis on personnel cost savings and employee retention. This group is composed of the presidents from each employee € ` ' >''> association and all departmental fiscal officers. . The Employee Working Group has met six times since its initial meeting in July. Working from a layoff prevention plan developed by the City of Paso Robles, this group has identified a number of successive steps that the City may want to take prior to instituting formal layoffs. The group recognizes that there are #v=<< costs associated with many of these suggestions, particularly in the area of severance packages and incentives for early retirement (or resignation) which would affect the City's ability to retain existing employees: ultimately, an expensive layoff prevention >;.;;> program will simply result in having to reduce even more positions. As such, the group recognizes that any severance provisions need to be thoroughly analyzed ° from an overall cost savings perspective. The recommended plan has been reviewed by the '°`' Management Team and the CAO, and there is general :ifi:iiv:i:j::j::::: >.: consensus from them on the concepts presented in this plan. 3 -!z, CITY OF SAN LUIS OBISPO LAYOFF PREVENTION PLAN Proposed Steps in Layoff Prevention Plan: 1. Filling vacancies ■ Short term actions: o Initiate hiring freeze o Develop plan (blue print) for "right-sized organization" o Retain flexibility to recognize priorities/extreme situations ■ Long term actions: analyze each vacancy in light of the following options o Eliminate position o Fill with displaced employee ("perfect fit" or "trainable") o Use eligibility list and regular recruitment procedures 2. Voluntary reductions - incentive ootions Each option listed in this section needs to be evaluated on a case by case basis to ensure that it makes economic sense. ■ 2% at 55 This is an enhanced PERS retirement plan for non-safety employees which allows retirement at an earlier age without negative financial implications to the employee. This option needs to be more fully analyzed. A survey will be conducted to determine how many employees would take advantage of this benefit and where the resulting vacancies would occur. ■ Other PERS incentives There are costs associated with amending our existing PERS contracts to include incentives for retirement and they would have to be analyzed in light of the voluntary reductions that would result. o Two years additional service credit. (This option is available to employees whose positions are scheduled for layoff. There are some costs associated with changes to our PERS contract.) o Full retirement- Develop packages that encourage full retirements i.e. "Golden Handshakes" o Partial retirement - Develop packages that offer part-time employment prior to the effective date of retirement. ■ Work furlough (education and other) Unpaid leaves of absence that enable employees to pursue educational or other professional development. 3-12.4 CITY OF SAN LUIS OBISPO LAYOFF PREVENTION PLAN Page 2 ■ Work hour reduction As an incentive to employees to voluntarily reduce their hours of work, the City's contribution toward health insurance could be paid as if the employee were working full-time for a period of 12 months. After that, will prorate medical insurance contributions according to percentage of full-time. ■ Job sharing ■ Wage reduction ■ Voluntary demotion/transfer Policies would need to be reviewed and modified to support this option. ■ Resignation Severance packages could be developed for employees who voluntarily resign to avoid being laid off and who are not eligible for retirement. 3. Reduce temporary workforce Eliminate selected. or targeted temporary positions only when it makes economic sense rather than a blanket decision to lay off all.temporaries. 4. Defer negotiated annual wage adjustment Subject to meet and confer; will vary from bargaining unit to bargaining unit 5. Rollback negotiated wage increases Subject to meet and confer; will vary from bargaining unit to bargaining unit. (No retroactive pay back.) 6. Defer step increases/performance pay for a limited period of time This would provide for a retroactive pay back and is subject to meet and confer; will vary from bargaining unit to bargaining unit. 7. Suspend step increases (No retroactive pay back) - subject to meet and confer; will vary from bargaining unit to bargaining unit. r 3 /ZS CITY OF SAN LUIS OBISPO LAYOFF PREVENTION PLAN Page 3 8. Wage reduction ■ meet and confer with individual bargaining units to determine percentage of reduction ■ percentage could vary unit to unit _ 9. Reduce full-time work force ■ Work hour reduction - For example, close City Hall one day per month. Medical insurance to be paid as full-time employee for a period of 12 months. After that, will prorate medical insurance contributions according to percentage of full-time. ■ Work furloughs ■ Layoffs - review return to work provisions Additional suggestions: ■ Explain to employees and public why certain recruitments are proceeding (An explanation appeared in the September employees' newsletter.) ■ Fill vacant positions from within when possible. ■ Initiate retraining program to assist employees to transfer to new City positions. ■ Review Municipal Code language regarding layoffs to clear up vague language. ■ Consider partnership job training with other agencies, if it makes economic sense. ■ Encourage continuance of support for Economic Stabilization Program to generate more revenues, particularly retail sales tax development. G:laypp 3 -/z� CITIZENS' ADVISORY COMMITTEE REPORT ON THE CITY'S LONG-TERM FINANCIAL HEALTH February 5, 1991 CITY OF SAN LUIS OBISPO State of California 3 -/25 TABLE OF CONTENTS Observations and Principles Regarding Municipal Finance - An Introduction to the Recommendations to the City.Council 1 Long-Term Financial Health Recommendations Revenues, Productivity Improvements, and General Financial Policies 9 Comprehensive User Fee Policy 10 Review of New Program Efforts and Capital Facilities 15 .3-1Zg i y c of san kasOBISPO Q-0-0 Palm Street/Post Office Box 8-,00 • San Luis Obispo, CA 93403.8100 January 21, 1591 t�ENORAATDL�d To: City Council From: Citizens Advisory Committee , j z! J Subject: Observations and Principles PZga rding Municipal Finance. introduction to the recc-:.+erdations to the City Council: 1 . Strong Post-World War II Eccrc-v Though there have been several times in San Luis Obi_po ' s history when the area and City have had a stagnant recession economy, more recently there has been relatively steady City growth and prosperity from the 1950 ' s to the present day. Therefore, the City government, and the residents of the City, have lZecore used to a situation There, with little effort on cUr part, the City has prospered and there have been sufficient resources for the City government to maintain and i-:rreve their services. 2 . A Tradition of Strong Municinal Services The City government itself, particularly in the past ten years, ha; undergone major change and, in particular, many if not most of the services in the City have been substantially modernized and improved, with the result that today ' s citizens receive desired and effective municipal services . There is an ongoing effort to improve the services and to have then reflect chancing conditions and requirements. 3 . An Award Winning Sudcet Today, the City of San Luis Obispo operates from a policy-oriented ttiro- year municipal budget (which has received statewide and national recognition) , one which has a strong Council Work Program cc-+pcnent. The budget reflects a balanced approach to maintaining and improving City services, to maintaining and building public facilities, and to .setting aside adequate reserves for emergency purposes. 4 . Concern About P_decuacv of Future City Revenues The City, at the present time, has sufficient revenue to continue its program of municipal services including development and maintenance of public facilities; however, increasingly there is a concern about the future adequacy of municipal revenue if the City is to continue providing strong services, enrage in public facility development and preserve our special qualities. 5. Greater Demendence on Tax .Revenue The City, generally speaking, and compared to other California cities has been more dependent on taxes to provide a majority of its revenuf base and has been less dependent on fees and charges to pay for services provided. Historically, because of the relatively good financial position of the City, there has been less of an emphasis on fully recapturing the cost of certain services, even when they primarily or exclusively accrue to the advantage of a particular group of users. 6 . Essential Agreement on a Desired Future The City, during the last few years, has increasingly defined certain of its desires for the future, which include: A. Provide a more diverse transportation system in order to decrease the dependence on the automobile, relieve growing congestion and decrease air pollution, encourage increased use of transit, and provide safe bicycle and walking opportunities. B. Present a modern -unicipal "utility" service, which incl-L:des increasing the eater supply, increasing water conservation, and addressing water quality issues, adequately handling our sewage collection and treatment problems which in the next several years call for construction of an enlarged and improved sewace treatment plant, replacement of a portion of cur -sewer main collector systen and preventing the "inflow and infiltration" of stcrn water in certain areas of the cor:_-.unity. C. Take a stronger stance .-in the field of envircn-:ental protection, which includes the preservation of certain defined areas before they are lost to development, preservation of the creek setbacks and riparian vegetation, proper planning for the long-tern use and enjoyment of our park areas, the creation of additional indoor and outdoor recreational facilities, the establishment of pedestrian and bicycle paths, the establishment of an urban greenbelt around the City, and continued protection to cur mountains and hillsides . D. Protect and preserve our neighborhoods. Our neighborhoods are where we live, where we spend the majority of our lives, and provide the -,ajer "environment" for our living. Issues of privacy, peace and quiet, safety (and perceptions of safety) , freedom from traffic intrusion and traffic noise, nearby parks and playgrounds, play space for children, and others become of critical importance to our sense of security, well-being and enjoyment. 7 . A Wider Persnective on Oualitv of Life In dealing with the above and related issues, the City government increasingly realizes that it must define and take action steps to preserve and to enhance the "quality of life" for the benefit of our present and future citizens. It is necessary to realize thata major determiner of "quality of life" for most people is whether they are employed, and employed in a position that utilizes his or her abilities, and which pays a sufficient amount of money for meeting the necessities (and a few luxuries) of life. Therefore the "balance" is to keep our City economically healthy, to do what can be done to reduce unemployment or underemployment, to produce ' sufficient municipal revenues but withouttheir becoming onerous to our 2 3-/3D citizens, to present modern and effective municipal services, to maintain a program of public facility development and maintenance, ani' develop a program of protecting and preserving our City ' s natura. qualities . All of these activities cannot be separated from one another but must be integrated together into a program where the City defines what it wants to become, where there is a commitment to the action steps necessary to do this, and where the well-being of the City as a whole, and of our individual citizens, is the primary criteria for success. a . Retain the Strenath of the Downtown A plan must be developed for the downtown, and the downtown must be retained as the major ccnotercial and retail core in the County. The City, including the downtown, serves as a regional center in employr.ent, retailing, government, education, medicine, finance, professional services, cultural events, and recreation and entertainment; though this is largely the result of numerous, incremental decisions, and is not the result of a consensus plan, it will take planning and effort to co:,tinue the City ' s strength as the major regional center. ? . You Can 't Get It If You Can't Afford It We must continue to realize that "we can ' t do what we want to do unless we can afford it" which implies a dual responsibility fcr both explicitly setting forth what is truly desired for the community, and . for steering and guiding our ccrnunity ' s economic situation and municipal finances to the end that the City has the financial capacity' to pay for environmental protection and the other amenities that we desire. 10. Need for Sufficient City Revenue We must fight to keep our municipal revenue strong, for with an adequate financial base the City will have options and opportunities for achieving its program, and will have flexibility to r,:eet the community ' s changing needs. Without adequate revenue, the City will be forced into - a defensive posture of trying to maintain its existing municipal services, and trying to maintain public facilities, but could fall behind in these tasks due to a lack of sufficient financial resources. 11. city ' s Role in Protectina Citv Economy Increasingly, there is a direct link between the international and national and state economy, our local area economy, the City 's economy and the City' s municipal revenues. While the first three are beyond our control and influence, the City can and should play a constructive role in assisting to produce a healthy area and City economy, within the framework of the City' s total objectives as set forth in the General Plan. 12. More Ccmmetitive .Environment Is The New Reality We have to recognize that other cities in our area have very conscious and aggressive policies of population and economic growth. They desire to increase their economic activity and "market share" . They desire to get some of the retailing, offices and industry that are presently in San Luis Obispo. In the future, San Luis Obispo could have a difficult time just hanging onto our present market share. Given what is happening in other cities, there may be a limited possibility of 3 increasing San Luis Obispo' s share. We must consciously decide (a) do we want to retain our retailing market share, (b) is it satisfactory to lose a portion of market share, or (c) do we actually want to increase our market share in specific focus areas? Much City government effort must be directed to reacting to the proposals of others; greater effort must be directed to positively achieving the choices that we make. 13 . Governmental , Educational Components of Eccnomv Often underrated While the importance to the area economy of the private sector (retailing, offices, manufacturing, services) is not to be understated, the importance of the public sector (City, County, Cal Poly, Cuesta , CNC, State and Federal offices, etc. ) to the total area econcny is often under-appreciated. There may need to be the development of programs which will be supportive of the retention/reasonable growth and expansion opportunities for these governmental and educational functions or, failing that, there may be the dispersal of certain of these uses to other areas, with the resultant loss to cur local economic strength. 14 . Future Veed for Strong Municiral Revenue Though the City ' s relatively positive past financial sit.:ation has caused us to spend less time on the question "can we really afford to improve cur City services?" , impending operational =service/workload issues do exist, and will have to be faced in our next budget. Three quick examples of where the City may be facing manpower increase/service level improvement issues are: having sufficient law enforcement personnel to deal with escalating calls for service/growing nu-nber of law enforcement incidents; the need for additional personnel to monitor/operate our improved sewer treatment and water treatment plant=_ ; and the need for additional personnel to deal with our increased park area, landscaping, and tree maintenance responsibilities. We have had the luxury of taking our basic services for granted, which has enabled us the opportunity to work on other community issues. The "bottom line" is that even though the City has been able to provide desired services and service improvements in the past, there is certainly no guarantee that this will be the case in the future. With insufficient revenue growth, there would have to be reassessment, with possible service decreases. 15. Importance of Tourist Economy Tourism is very important to the economy of the City. The nature of the tourist economy has changed over the years, with the City changing from an overnight stop on the way to somewhere else, to more of a destination in itself. Tourism provides all of the Transient Occupancy Tax, a substantial portion of the Sales Tax, and revenue to both the private sector (both direct and '!spill-over" to non-tourist businesses) and to the City government. Tourism is a "clean industry" that needs City support, and one which, properly used, can assist the community to attain many of our objectives. The amenities that cause the City to be =' a nice place to live are also those which cause people to want to visit. . Liaht Industry - Benefits and Questions What' s the benefit of the city having light industry, in the total scheme of things? Much industry, in this day and age, can (and must) b6 operated cleanly, minimizing any negative effect on the environment. 3 -43Z Industry provides jobs and, in the case of many industries, provides sales tax revenue. While industry is important in itself, it reache its greatest importance in relation to the other sectors of the locai econo-my. It provides economic diversification and reduces ecc.,c ,,i'c vulnerability in an economic downturn. It augments and complements the strong governmentally-based economy, the retail sales economy, and the visitor economy. The desirability of having sufficient light industry in our City raises some important questions. Should the City be aggressive in the pursuit of new industry? Should the City commit itself to protecting and enhancing the industry which is already here? Is industry of prescribed types necessary to provide for the needs of our residents and the needs of other businesses? If we slight or underprotect our industry, will this have certain negative long-term . effects? Are there types of industry ;;e don 't particularly want because of undesirable by-products or inpacts? Are ::e serving the co=munity ' s long-term interests by converting industrially-zoned land to residentially-zoned land? These and other related questions are often not raised, and are not answered. Ccnsequently, light industry appears to some to be the orphan of the community' s economic sectors, loved and defended by few, yet making a real jots/economic inmpact contribution . It is timely to resurrect the questions and issues regarding light industry, and to develcp_ a more conscious policy towards this sector? 17 . The Care and Feeding of Retailing The single largest revenue source of the City is sales tax. The second largest revenue source, property tax, produces only 55% of what sales tax produces. It is retail store sales and other "point of source" sales within the City which produces the sales tax. This argues that retail sales are not only critically important to the economy, producing secondary benefits to other sectors to the economy, but are also financially critical to the City. This further argues that, in the competitive environment the City is in, it is necessary for the City to take a strong supporting role to protect and enhance our retail business . The past attitude that the private sector takes care of the private sector, and that it neither wants nor needs assistance from government, is no longer appropriate. 18 . The Jobs/Housing Balance The community's jobs/housing balance has recently been (and remains) an issue within the community. Though the concept has appeal, a recent article (Urban Land Magazine, Urban Land Institute, October 1990) indicates that this is a complex issue. In further considering this issue, four overview principles are suggested as appropriate: A. Jobs/housing balance should be pursued by the City to the extent that it can be achieved without introducing negative effects on the city 's economy. 5 3 -r33 The usually-cited "remedy" for an existing jobs/housing imbalance, where the number of jobs exceeds the number of living units (as these are defined) , is to either: (1. ) Increase the number of housing units, or (2. ) Decrease (or hold) the number of jobs. B. Regarding 1. above, it is recognized that the number of housing units can only be increased to a certain point without introduction of certain resource and infrastructure limitations, such as: (1. ) Provision of an adequate water supply, (2. ) Provision of adequate sewer collection and treatment facilities, (3 . ) Prevention of air quality deterioration, (4 . ) Prevention of traffic congestion, (5. ) Provision of adequate parks, playgrounds and open space, (6. ) Preservation of coninunity amenities and quality of life. C. ' We have to recognize that the City, over many years, has purposefully planned for and limited our residential development, based in part on the negative consequences of too much growth. Regarding A. 1. above, it is recognized that the ability of cur citizens to economically sustain themselves is a critical conpcnent of "quality of life" , and that the community has a responsibility to sustain both the community ' s overall economy as well as the City government's revenue sources. The City has a responsibility to protect and enhance existing businesses and. jobs, and to plan for economic activity and job creation as are necessary to provide for the City' s continued economic vitality. D. The City has become a regional center in employment, retailing, governmental services, educational services, medical services, financial services, and culture and entertainment, and the City should support and sustain these services/economic sectors rather than to diminish them. In- discussion of this issue by the Committee, it was stated that certain businesses and industries "pay a lot of money to a few people and pay a- lot of people very little money. " The consequence of that is that many who work here cannot afford the local housing costs. Though this- does cause a commute,. it was stated that it does bring people to the City who. buy meals and goods, and then they "take their need for residential services back home. " It was postulated that a jobs/housing balance might not be possible, and it isn' t entirely clear it is desirable. 6 L? In conclusion, while jobs/housing balance nay be a desirable corz,,unity objective, and we should work towards that goal to reduce commut distances, traffic congestion and air pollution, we also have to previdt- balance between creating a livable connunity and raintains a strong economy, and that the City should not take steps adhering to this concept which might have the effect of damaging the local economy. 19 . Citv as Protector of General Fund One important role of City government is that of protector/steward of the City' s General Fund. The General Fund is that collection of municipal revenues (excepting parking, water and sewer revenues) which pay for providing City services. These services range from critically needed public safety services such as police and fire, to those which provide for human needs such as recreation services for youth and shelter for the homeless. Without an adequate General Fund, the City cannot neet its obligations to its citizens to provide essential and desired services . Therefore, it is necessary to create a General Fund which is capable of sustaining our City' s ability to provide adequate police services, to build parks, to protect our environment, to -anace our cre:rth, and to provide the myriad of services that our cc=unity expects and demands . 20. Need for City Independence and Self-Reliance California has historically had a tradition of strong "local home rule" , which has given California cities greater independence and authority than cities in other states. In the last generation there has teen a considerable erosion of the local hone rule principle, as cities hav experienced an erosion of their revenue base and as the State Legislature deals with a deteriorating State revenue base, and increasingly displaces its financial burden onto cities and , counties . It is absolutely necessary, in the current and projected political and financial environment of the State, that cities, and San Luis Obispo in particular, remain strong. This is done by taking responsibility for our own destiny, and by not allowing ourselves to becone dependent on the Federal and State .governnent, as they are increasingly overwhelmed with their own financial shortfalls, and increasingly look for ways to better themselves by taking from others. Control and self-reliance and strength, rather than dependency and less of self-control and weakness , have to be the prevailing concepts of our City for the next decade if we are to accomplish our goals. 21. The Need for a Different Perspective Implicit in the above is that, in San Luis Obispo during the last two or three decades, the "quality-of-life" perspective has been dominant, and the "economic development" perspective has been subordinated as either not necessary or even as being harmful to a desired quality-cf- life. We may new be at a time when quality-of-life and economic development can no longer be viewed as divergent or as opposites; they may have to be viewed as parallel and complimentary objectives. The new realization may become, "you can' t have one without the other" . The City can't indefinitely continue its progress towards a hick environmental consciousness/quality-of-life and excellent service: without supporting the economic activities necessary to obtain these objectives. 3135 The City's Ultimate Purposes A strong City economy and a strong municipal revenue base is not, by itself, the major criteria of success for the City, for our ultimate purpose is to create a sense of community and an environment for people to do positive things in their lives. ' At the same time, it must be realized that the City cannot achieve its desired program and produce services and benefits for our citizens without a pre-determined level of City income. We must have the desire and commitment to do what needs to be done to properly serve our citizens, in order to give them a positive experience of living within an urban environment. . JD:mc 8 CITIZENS' ADVISORY COMMITTEE LONG-TERM FINANCIAL HEALTH RECOMMENDATIONS REVENUES The City should implement the following revenue programs: A. The Transient Occupancy Tax (TOT) rate should be increased from 6175 to 9%. This will result in approximately 5700,000 annually in new revenues. B. User fees should play a larger role in financing City services, and accordingly, they should be increased pursuant to an adopted City-Nkide cost recovery policy. Based on initial analyses, this could generate approximately S1.1 million annually. 1 - C. Development impact fees should be implemented in order to ensure that new development pays its fair share of the cost of constructing necessary cornmur�y facilities. Based on fees in other communities and projected growth at 1%, this could generate approximately S600,000 annually. D. Special Capital. Improvement Considerations 1. A new, dedicated revenue source (such as a 1/257o sales tax, which would require County-wide voter approval) is needed if the City is to implement an expanded parldand and open space acquisition program. 2. The City's flood control policies and plans are currently under review, and it is anticipated that several changes to the existing 1983 policy \%ill be made. If there are significant capital costs associated with the revised policy, a new dedicated revenue source (such as grants, developer fees, assessments, or voter- approved financing) will be required. PRODUCM71TY INIPROVENIEN7S In addition to developing new revenue sources, ensuring that prograrns are delivered in an efficient, cost effective manner is an essential element in providing for the City's long-term financial health. Implementing productivity improvements that will result in operating cost savings of at least 3% annually is an appropriate goal. This would generate approximately 5500,000 annually in "new funds" which would be available to support new programs or projects. GENERAL FINANCIAL POLICIES The City should adopt the following general financial policies: A. The City needs to develop and implement an overall economic policy which clearly articulates goals and objectives in order to ensure our community's economic health and fiscal independence. 9 3 -i37 B. The City's eater, sewer, and parking enterprise funds should continue to be entirely self-supporting. C. The City must update its business tax ordinance to bring it out of the 50's and into = the 90's. D. The City should seek cost recovery for its paramedic program when the current ambulance contract is renewed in 1991. E. New development should fully pay for itself. COMPREHENSIVE USER FEE POLICY The City needs to adopt a comprehensive user fee policy that incorporates the follo•aing features: A. Ongoing Re-tiew Fees need to be re%iewed and charged on an ongoing basis to ensure that they keep pace with chances in the cost-of-living. Many of the City's existing development re%iew fees have not been reviewed or modified since 1953. In bringing fees to appropriate 1991 levels, significant percentage increases will be required solely to account for the passage of time. B. User Fee Cost Recovery Levels In setting user fee cost recovery levels, the following factors should be considered: 1. Community-Wide vs Special Benefit The level of user fee cost recovery should consider the community-xide 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 services which are of special benefit to easily identified individuals or groups. 2. Service Recipient vs Service Driver 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 is appropriate. 3. Effect of Pricing on the Demand for Services The level of cost recovery and related pricing of serices can significantly affect the demand and subsequent level of services provided. At full cost recovery, 10 3 `,3$ this has the specific advantage of ensuring that the City is providing services for which there is genuinely a market that is not overly-stimulated by artificially low prices. Conversely, high levels of cost recovery will negatively impact on the delivery of services to lower income groups. This negative feature if especially pronounced, and works against public policy, if the senices are targeted to low income groups. 4.1 Feasibility of Collection and Recovery Although it may be determined that a high level of cost recovery may be appropriate for specific services, it may be impractical or too costly to establish a system to identify and charge the user. Accordingly, the feasibility of assessing and collecting charges should also be considered in developing a user charge policy, especially if significant program costs are intended to be financed from that source. C. Factors Which Favor Low Cost Recovery Levels Very low cost recovery levels are appropriate under the following circus stances: 1. When there is no intended relationship between the amount paid and the benefit received. Almost all "social sence" programs fall into this category as it is expected that one group will subsidize another. 2. When collecting fees is not cost-effective or will significantly impact the efficient delivery of the service. 3. When there is no intent to limit the use of (or entitlement to) the service. Again, most "social service" programs fit into this category as well as many public safety (police and fire) emergency response services. Historically, access to neighborhood and commuri y parks would also fit into this category. 4. When the service is non-recurring, generally delivered on a "peak demand" or emergency basis, can not reasonably be planned for on an individual basis, and is not readily available from a private sector source. Many public safety services also fall into this category. 5. When collection of fees would discourage compliance with regulatory requirements and adherence is primarily self-identified, and as such, failure to comply would not be readily detected by the City. Many. small-scale licenses and permits might fall into this category. D. Factors Witch Favor High Cost Recovery Levels The use of service charges as a major source of funding service levels is especially appropriate under the following circumstances: 1. The service is similar to services provided through the private sector. 11 3 -139 2. Other private or public sector alternatives could or do exist for the delivery of the service. 3. For equity or demand management purposes, it is intended that there be a direct relationship between the amount paid and the level and cost of the service received. 4. The use of the service is specifically discouraged. Police responses to disturbances or false alarms might fall into this category. S. The service is regulatory in nature and voluntary compliance is not expected to be the primary method of detecting failure to meet regulatory requirements. Building permit, plan checks, and subdivision review fees for large projects would fall into this category. E. General Concepts Regarding the Use of Service Charges The use of service charges should be subject to the folloAing general concepts: 1. Revenues should never exceed t`e reasonable cost of providing the service. 2. Cost recovery goals should be based on the total cost of delivering the senice, including direct costs, departmental administration costs, and organization-wide support costs such as accounting, personnel, data processing, vehicle maintenance, and insurance. 3. The method of assessing and collecting fees should be as simple as possible in order to reduce the administrative cost of collection. 4. Rate structures should be sensitive to the "market" for similar services as well as to smaller, infrequent users of the service. S. A unified approach should be used in determining cost recovery levels for various programs bated on the factors discussed above. F. Low Cost-Recovery Senices Based on the criteria discussed above, the following types of services should have very low cost recovery goals. In selected circumstances, there may be specific activities within the broad scope of services provided that should have user charges associated with them. However, the primary source of funding for the operation as a whole should be general purpose revenues, not user fees. 1. Delivery of public safety emergency response services such as police patrol services and fire suppression. 2. Maintaining and developing public facilities that are provided on a uniform, community-wide basis such as streets, parks, and general purpose buildings. 12 !3 .� 11 3. Delivery of social service programs and economic development activities. G. Recreation Programs The following cost recovery policies should be adopted for the City's recreation programs: 1. Cost recovery for activities directed to adults should be relatively high. 2. Cost recovery for activities directed to youth and seniors should be relatively low. Although ability to pay may not be a concern for all youth and senior participants, these are desired program activities, and the cost of determining need may be greater than the cost of providing a uniform se;- ice fee structure to all participants. Funher, there is a community-wide benefit in encouraging high-levels of participation in youth and senior recreation ac-&Mties regardless of financial status. 3. The overall cost recovery goals for recreation programs should be increased from 40% to 50%. The cost study performed in 1988 would indicate a current recovery level of 350'o. 4. For cost recovery activities of less than 100%, there should be a differential in rates between residents and non-residents. 5. These policy guidelines are sufficient in therriselves in providing direction for the setting of recreation fees. Accordingly, it is recommended that the use of formal cost recovery goals for specific recreation activities (page B-4 of the 1959-91 Financial Plan) be discontinued. Although these targets may be internally useful in administering recreation fees, the City's management should have as much flexibility as possible in setting specific activity fees as long as they meet the objectives and criteria provided above. H. Development Review Programs 1. Services provided under this category include: a. Planning (planned development permits, tentative tract and parcel maps, rezonings, general plan amendments, variances, use permits). b. Building and Safety (building permits, structural plan checks, inspections). c. Engineering (public improvement plan checks, inspections, subdivision requirements). 2. Cost recovery for these services should be very high. In most instances, the City's cost recovery goal should be 10067o. Recommended exceptions to this standard include ARC review fees, which is a review process clearly intended 13 � �/ to serve the broader community 2s well as the applicant, and public information services such as agenda subscriptions. 3. However, in charging full cost recovery, the City needs to clearly establish and articulate standards for its performance in reviewing developer applications to ensure that there is "value for cost". I. Comparability With Other Communities 1. Surveys of the comparability of the City's fees to other communities is useful background information in setting fees for several reasons: a. They reflect the "market" for these fees and can assist in assessing the reasonableness of San Luis Obispo's fees. b. If prudently anal}zed, they can serve as a benchmark for how cost- effectively San Luis Obispo provides its services. 2. However, fee surveys should never be the sole or primary criteria in setting City fees as there are many factors tbat affect how and why other communities have set tbeir fees at tbeir levels. For example: a. W-hat level of cost recovery is their fee intended to achieve compared with our cost recovery objectives? b. What costs have been considered in computing the fees? c. When was the last time that their fees were comprehensively evaluated? d. What level of service do they provide compared with our, service or performance standards? e. Is their rate structure significantly different than ours and what is it intended to achieve? These can be very difficult questions to address in fairly evaluating fees among different communities. As such, the comparability of our fees to other communities should be one factor among many that is considered in setting City fees. 14 3442 CAC REVIEW OF NEW PROGRAM EFFORTS AND CAPITAL FACILITIES One of the three questions that the CAC was requested to address in their review of the City's long-term financial health was: ■ What programs or projects should be deferred or deleted if new or increased revenue sources are not implemented at levels sufficient to ensure the City's long-term financial health? In answering this question, the CAC requested a list of programs or projects currently under consideration that Will require General Fund financing to accomplish. This listing is provided in Attachment AA, and includes policy references for projects that have already been approved (at least in concept) by the Council along with "order of magnitude" cost estimates. At the CAC meeting of November 14, 1990, members evaluated these programs and projects using a rating scale very similar to that used by the Council in setting their goals for 1991-93: "A" (highest priority projects), "B", and "C'. The results of their prioritization are pro,.ided in Attachment A-2. Projects which were rated "A' by all CAC members received an "A+" rating. 15 .3-/43 Attachment 4, New Program Efforts and Capital Facilities • . POLICY PROJECT ANNUAL REFERENCES COSTS COSTS Ongoing Programs and Projects Operating Pro€rams Enbance.d Izw enforcement programs Police 5 Year Plan 5250,000 Drug education and prevention 1989-91 Financial Plaa 75,000 H2z2rd0US v.-Ute materials r..anzge,:teat 1989-91 Financial Plan 50,000 Downtov.m trolley 1989-91 Financial Plan 90,000 Residential street tree mzirtenance 1989-91 Financial Plan 60,000 Art-in-public places Public Art Policy 50,000 Historical preservation 1989-91 Financial Plan 150,000 Propery tax collection and booking fee charges State Law (SB 25 i i) 300,000 Total operating programs 1,025,000 Ongoing capital projects Pavement overlay and chip seal maintenance Pavement Management Plan 800,000 Street i=prevemens Ongoing Projects 200,000 Traffic signal improvenens Ongoing Projects 200,000 Doxmtowa 5ideu•21ks and �_Ibeus 1989-91 Financial Plan 350,000 Bikew2y improvements 1989-91 Financial Plan 200,000 Park impmvements Ongoing Projects 300,000 Or3er capisl improvements as required Ongoing Projects 450,000 Total ongoing projects 2,500,000 Total ongoing programs znd project 3,525,000 Special Projects — Debt Fi=nced Performing ars center (PAC) PAC Agreement 3,900,000 Fire station no l replacement land 19£9-91 Financial Plan 2,600,000 construction Facilities blaster Plan 2,750,000 Recreation administrative of.-ices Facilities ?„aster Plan 600,ODO CiNic center improvements Facilities Master Plan 6,500,000 Mission pla:a expansion Mission Plaza Policy 1,500,000 Seismic safe y improvements to city buildingsRecent Seismic Analysis 1,300,0)0 Police station expansion (1995) Facilities Master Plan 2,200,OOO Corporation)•ard expansion (1995) Facilities Master Plan 2,203,03 Total Special Projects 23,550,000 2,237,300 Total Projects with Cost Estiasates S5,762,300 Other Projects Under Consideration — Very Rough Cost Estimates Flood management (53,000,007 to 510,000,000) Open space and parkland acquisition (51,500,000 to S20,OOO,DDO) Creek protution (5507,000 to 55,000,000) Dox9towa plan implementation (5500,000 to 52,500,000) Laguna park improvements (5250,000 to 53,500,000) Laguna lake dredging (52,000,007 to 510,000,000) City assistance to do-aatown seismic safety for privately Owmed property (SO to 51,000,000) Surplus railroad right-of Wa)• acquisition (56,000,000 to 510,000;000) Overbead utility line and pole undergrounding (50 to 56,000,000) Circulation element improvements (5500,000 to 515,000,000) Transit system improvements (5200,000 to SSOO,ODO ANNUALLY) Management information systems (5200,000 to 51,500,000) Emergency communication --)'stems (5500,OOO to $4,000,000) Telephone communications (5800,000 to 52,007,000) Storm drainage treatment (under consideration by the EPA; VERY EXPENSIVE) Senior citizens center (S1,0D0,00O to 53,ODO,ODO) Community recreation center (51,500,000 to 54,DOO,DDO) 16 CAC Prioritization of Attachment/I New Program Efforts and Captial Facilities ' "A+" Programs and Projects Enhanced law enforcement Pavement overlay and chip seal maintenance Fire Station No. 1 replacement (land and construction) "A" Programs and Projects Hazardous waste materials management Street improvements Traffic signal improvement Creek protection Seismic safety improvements to City buildings Updated circulation element improvements Bikeway improvements (A-) "B" Projects Flood management (B+) Drug abuse eduction and prevention (B+) Park improvements (B+) Recreation administration offices (B+) Open space and parkland acquisition (B+) Improvements to the City's emergency communication systems (B+) Civic Center improvements Police station expansion City assistance to private property owners for downtown seismic safety improvements Transit system improvements Improvements to the City's management information systems (MIS) Senior Citizen's Center Community recreation center Improvements to the City's telephone system Downtown sidewalks and bulbouts (B-) Performing Arts Center (B-) Corporation Yard Expansion (B-) Laguna Lake dredging (B-) "C" Projects Downtown trolley (C+) Mission Plaza expansion (C+) Residential street tree maintenance Downtown plan implementation Laguna Lake Park improvements Surplus railroad right-of-way acquisition Overhead utility line and pole undergrounding Storm drainage treatment Art-in-public places Historic preservation )I� 17 3 -��� POLICIES AND OBJET VES EAU Za' GENERAL BUDGET POLICIES (continued) . REVENUE DISTRIBUTION (continued) A. Property Tax Allocations 1. Section 807 of the City Charter establishes property tax rate authorizations for general municipal purposes as well as for debt service, retirement obligations, public improvements and betterments, library purposes, and parks and recreation. The passage of Proposition 13 on June 6, 1978, drastically changed the method of establishing and allocating property tax revenues for all local agencies in California, superseding the City's i. own charter provisions in this area. In addition to limiting annual increases in market value, placing a ceiling on voter-approved indebtedness, and redefining assessed valuations, Proposition 13 established a maximum County-wide levy for general revenue purposes of 1% of market value. Under subsequent state legislation which adopted formulas for the distribution of this County-wide levy, the City now receives a percentage of total property tax revenues collected County-wide as determined by the County Auditor-Controller. 2. As discussed above, the City no longer controls the amount or distribution of its property tax revenues. In distributing property tax revenues between funds since the passage of Proposition 13, the following minimum ratios for special purposes have traditionally been used based on the tax rates that were in effect prior to the passage of Proposition 13: Fiscal Year Tax Rate Per $100 Percent 1977-78 of Assessed Value of Total Special Municipal Purposes: Parks and Recreation $ .20 16.8% Capital Outlay .30 25.2 Library .03 2.5 General Purposes .66 55.5 TOTAL $ 1.19 100.0% Since 1978, these ratios have changed from year to year, but "special purpose" allocations have never been set below the levels indicated above. 3. For 1991-93 property tax revenues will be distributed proportionately to the following funds as follows: General Fund: Parks and Recreation 17.0 % All Other Purposes 55.0 Capital Outlay Fund 25.5 Library Fund 2.5 TOTAL 100.0 % B. All Gasoline Tax revenues (which are restricted by the State for street-related purposes) will be used for maintenance activities. Since the City's total expenditures for gas tax eligible programs and projects are much greater than this revenue source, this approach significantly reduces the accounting efforts required in meeting State reporting requirements. B 3 _1 �� POLICIES AND OBJET .VES Exhibit 2� GENERAL BUDGET POLICIES (continued) PARKS AND RECREATION FEES (continued) B. Charges will be assessed for use of rooms, pools, gymnasiums, ball fields, special-use areas, and recreation equipment for activities not sponsored or co-sponsored by the City. Such charges will generally conform to the fee support categories listed above. C. A vendor charge of at least 10 percent of gross income will be assessed from individuals or organizations using City facilities for money-making activities. D. The Recreation Department will consider waiving fees only when the City Administrative Officer determines in writing that an undue hardship exists. ENTERPRISE FUND FEES AND RATES A. The City will set fees and rates at levels which fully cover the total direct and indirect costs - including operations, capital outlay, and debt service - of the following enterprise programs: water, wastewater, and parking. B. The City will cover at least ten percent of the transit program operating cost with fare revenue in order to comply with the California Public Utilities Code, Chapter 4. C. The City will review and adjust enterprise fees and rate structures as required to ensure that they remain appropriate and equitable. OTHER FEES AND RATES The development of a comprehensive user fee cost recovery policy was a major objective in the 1989-91 Financial Plan. As an integral part of developing the policy for Council review, the Citizen's Advisory Committee (CAC) was requested to study this issue in conjunction with their larger review of the City's overall long-term financial health needs. The CAC's report was submitted to the Council in February of 1991, and this issue was a specific topic of discussion at the Council's Budget Study Sessiop on March 18, 1991. Provided in the New Significant Policies part of this section is the recommended user fee cost recovery policy. REVENUE DISTRIBUTION The Council recognizes that generally accepted accounting principles for local government discourage the"earmarking"of General Fund revenues, and accordingly, the practice of earmarking general fund revenues for specific programs should be i inimzed in the City's administration and management of its fiscal affairs. Approval of the following Revenue Distribution policies for 1991-93 does not prevent future Councils from directing General Fund resources to other functions and programs as necessary. I . B-5 ���� POLICIES AND OBJE( VESib�?C SIGNIFICANT NEW POLICIES - USER FEE COST RECOVERY GOALS A. Ongoing Review Fees will be reviewed and updated on an ongoing basis to ensure that they keep pace with changes in the cost-of-living. Many of the City's existing development review fees have not been reviewed or modified since 1983. In bringing fees to appropriate 1991 levels, significant percentage increases will be required solely to account for the passage.of time. B. User Fee Cost Recovery Levels In setting user fee cost recovery levels, the following factors will be considered: 1. Community-Wide vs Special Benefit The level of user fee cost recovery should consider 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 services which are of special benefit to easily identified individuals or groups. 2. Service Recipient vs Service Driver 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 is appropriate. 3. Effect of Pricing on the Demand for Services The level of cost recovery and related pricing of services can significantly affect the demand and subsequent level of services provided. At full cost recovery, this has the specific advantage of ensuring that the City is providing services for which there is genuinely a market that is not overly-stimulated by artificially low prices. Conversely, high levels of cost recovery will negatively impact ori the delivery of services to lower income groups. This negative feature if especially pronounced, and works against public policy, if the services are targeted to low income groups. 4. Feasibility of Collection and Recovery Although it may be determined that a high level of cost recovery may be appropriate for specific services, it may be impractical or too costly to establish a system to identify and charge the user. Accordingly, the feasibility of assessing and collecting charges should also be considered in developing a user fee policy, especially if significant program costs are intended to be financed from that source. POLICIES AND OBJET VES EX�lib•1�2-C(ont�d� SIGNIFICANT NEW POLICIES-- USER FEE COST RECOVERY GOALS (continued) C. Factors Which Favor Low Cost Recovery Levels Very low cost recovery levels are appropriate under the following circumstances: 1. When there is no intended relationship between the amount paid and the benefit received. Almost all "social service" programs fall into this category as it is expected that one group will subsidize another. 2. When collecting fees is not cost-effective or will significantly impact the efficient delivery of the service. 3. When there is no intent to limit the use of (or entitlement to) the service. Again, most "social service" programs fit into this category as well as many public safety (police and fire) emergency response services. Historically, access to neighborhood and community parks would also fit into this category. 4. When the service is non-recurring, generally delivered on a "peak demand" or emergency basis, cannot reasonably be planned for on an individual basis, and is not readily available from a private sector source. Many public safety services also fall into this category. 5. When collection of fees would discourage compliance with regulatory requirements and adherence is primarily self-identified, and as such, failure. to comply would not be readily detected by*the City. Many small-scale licenses and permits might fall into this category. D. Factors Which Favor High Cost Recovery Levels The use of service charges as a major source of funding service levels is especially appropriate under the following circumstances: 1. The service is similar to services provided through the private sector. 2. Other private or public sector alternatives could or do exist for the delivery of the service. 3. For equity or demand management .purposes, it is intended that there be a direct relationship between the amount paid and the level and cost of the service received. 4. The use of the service is specifically discouraged. Police responses to disturbances or false alarms might fall into this category. 5. The service is regulatory in nature and voluntary compliance is not expected to be the primary method of detecting failure to meet regulatory requirements. Building permit, plan checks, and subdivision review fees for large projects would fall into this category. B-18 3-152 POLICIES AND OBJEL JES SIGNIFICANT NEW POLICIES - USER FEE COST RECOVERY GOALS (continued) E. General Concepts Regarding the Use of Service Charges The use of service charges should be subject to the following general concepts: 1. Revenues should never exceed the reasonable cost of providing the service. 2. Cost recovery goals should be based on the total cost of delivering the service, including direct costs, departmental administration costs, and organization-wide support costs such as accounting, personnel, data processing, vehicle maintenance, and insurance. 3. The method of assessing and collecting fees should be as simple as possible in order to reduce the administrative cost of collection. 4. Rate structures should be sensitive to the "market" for similar services as well as to smaller, infrequent users of the service. 5. A unified approach should be used in determining cost recovery levels for various programs based on the factors discussed above. F. Low Cost-Recovery Services Based on the criteria discussed above, the following types of services should have very low cost recovery goals. In selected circumstances, there may be specific activities within the broad scope of services provided that should have user charges associated with them. However, the primary source of funding for the operation as a whole should be general purpose revenues, not user fees. 1. Delivery of public safety emergency response services such as police patrol services and fire suppression. 2. Maintaining and developing public facilities that are provided on a uniform, community- wide basis such as streets, parks, and general purpose buildings. 3. Delivery of social service programs and economic development activities. G. Recreation Programs The following cost recovery policies should be adopted for the City's recreation programs: 1. Cost recovery for activities directed to adults should be relatively high. B-19 3'/5 CAPITAL IMPROVEME. . PLAN Exhibit La OVERVIEW (continued) 3. Summary of CIP expenditures by funding source. 4. Listing of all CIP projects by function providing the project title, phase (study, design, acquisition, or construction), project cost, and phasing over four years. 5. Listing of all CIP project by funding source. 6. Description of each project, including prior year funding levels if applicable. Each project included within the CIP was originally developed based on a standardized format for requesting individual projects. The supporting documentation for the recommended CIP projects has been prepared as a separately bound document and is available upon request. CAPITAL APPROPRIATION POLICY The City's annual C1P appropriation for study, design, acquisition, and/or construction is based on the projects designated by the Council through adoption of the Financial Plan. Adoption of the Financial Plan CIP appropriation does not automatically allocate funding for specific project phases. The Cl? appropriation is made to the capital control account and held there pending specific authorization to release and appropriate funds to a project account. This authorization generally occurs only after the preceding project phase has been completed and approved by the Council and costs for the succeeding phases have been fully developed. Accordingly, project appropriations for acquisition and construction phases are generally made when contracts are awarded. CIP appropriations to the capital control account,which represent unappropriated project balances, lapse three years after budget adoption. Projects which lapse from lack of project account appropriations may be resubmitted for.inclusion in a subsequent CIP. Project accounts which have been appropriated will not lapse until completion of the project phase. All project appropriations should come from the capital control account; as such, no adjustments to the CIP appropriation will generally be required even if project costs are greater than original CIP estimates. This approach to project appropriations has several advantages as well as potential disadvantages: Advantages ■ Ensures that project appropriations are based on realistic cost estimates and that funding is committed only after a significant milestone (phase) is achieved, such as contract award. ■ Avoids the overstatement of funding for projects which are later deferred or cancelled. ■ Ensures that projects are not initiated until adequate study or design has been completed. ■ Avoids financial commitments to projects before required grants, agreements, or other external funding sources are secured. ■ Avoids overstatement of capital funding needs based on actual expenditure levels which historically have been significantly less than budgeted amounts. E-2 3 �h[ CAPITAL IMPROVEME PLAN 2d Cea,&J) OVERVIEW (continued) Potential Disadvantages Include ■ If some project appropriations during the three year cycle are greater than assigned budget estimates (designations), a few higher priority projects may be deferred due to this "first come, first serve" approach to project appropriations. Based on historic expenditure patterns as well as the cash flow nature of capital projects, the probability of such deferrals is considered to be low. Further, the benefits associated with this approach far outweigh the possible disadvantage of deferring higher priority projects. This 'procedure encourages ongoing project planning and management by requiring that each phase be reviewed and approved on step-by-step basis, ensuring that projects are well-conceived, designed, and implemented. E-s 2,�5� BUSINESS IMPROV ASSOC TEL :805-781-2647 Nov 10 92 15 :39 No .002 P . 01 E. D NOV 1 1992 CITY CLERK MEETING AGENDA S4N LUIS OBISPO.CA - DATE / - -�ITEM COPfr�STO: ❑❑/'Da�oGrs Actlon ❑ FYI TO: Mayor Ron Dunin CO11O� ❑ CDDDIR Councilmembers Pinard, Reiss, Rappa and Roalm o VFN.DfR T TTORVEY ❑ FVv DR FROM: Lynn B1oc'o Administrator CLE /O;ic. ❑ POClCECH O c DATE: November 10, 1992 READ RU C1 LML DR5K—Films yr RE: City Financial Report The Business Improvement Association Board of Directors would like to draw the City Counhil's attention t situation. concerns expressed by the BIA regarding The line item cuts proposed by the Transportation Department to reduce the trolley hours 30% beginning November 16, 1992 seems to be in direct conflict with the City' s efforts to enhance the downtown economy and facilitate parking in the structures. Realizing the magnitude of the City' s financial constraints, the rationale for the cutback is justified. However, the BIA would like to request the institution of this cut on January 1, 1992. We would ask that the current hours remain effective until this date after which time the Transit manager could evaluate the ridership to determine the most appropriate hours. The next two months represent the biggest shopping season of the year, and; any impact to inconvenience customers during this period would be dramatic. The BIA would also like to ask that the City Council be forward in your thinking during the review of all proposed cuts and weigh the impacts on the businesses and, ultimately, the General Fund revenue for the City. While economic conditions make cutbacks aanecssiittY for government, business has been equally imp any funding cuts which detract from marketing our community to tourists, the largest customer base, would seem unjustified by the missed sales tax revenue. One lesson that every business adheres to economic adamantly is to position themselves aggressively during times. Advertising pays for itself through the generation of sales tax dollars. P.O.B�1402•San Lui Obbp .(,4•Y340 -80f/f41-0286 BUSINESS IMPROV RSSOC TF' '805-781-2647 Nov " 92 15 : 39 No . 002 P . 02 Thank you for your consideration of this perspectiveaduring your budget deliberations. We would be happy to beactive participant in any further budget decisions. cc: John Dunn, CAO