HomeMy WebLinkAbout06 - Fee Schedule AdjustmentsAgenda Item No. 6
CITY OF NEWPORT BEACH
ADMINISTRATIVE SERVICES DEPARTMENT
Resource Management • Human Resources • Risk Management • Fiscal Services • M.I.S. • Revenue • Accounting
June 27, 2000
TO: MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: Glen Everroad, Revenue Manager
SUBJECT: FEE SCHEDULE ADJUSTMENTS
BACKGROUND:
In 1996, the City of Newport Beach retained KPMG Peat Marwick LLP (KPMG) to conduct a
cost of services study for City services requested and initiated by residents, businesses and others
who most benefit from the City service. The KPMG study determined the actual cost of
providing the services, including direct labor costs, administration or "overhead" costs and the
cost of materials and supplies based on 1994 -1995 actual costs for those City fees for service.
At the City Council meeting of February 101h, 1997 the Council adopted Ordinance 97 -8
establishing Chapter 3.36 (COST RECOVERY FOR USER SERVICES) of the Municipal Code.
The Ordinance codified the Council's decision regarding the percentage of the cost of various
services which should be recovered from direct user fees. The remaining cost of these services is
therefore subsidized by tax revenues derived from the general population.
At the same meeting the Council adopted Resolution 97 -15 establishing a Fee Schedule for City
services. The fees in the Fee Schedule were based on the 1996 study and Chapter 3.36 of the
Municipal Code. The intent was to update the Fee Schedule regularly by resolution to reflect
changes in costs, and revise Chapter 3.36 of the Municipal Code whenever the City Council
wished to change the percentage of cost recovery. Additionally, the fee schedule has provided a
centralized location for the myriad of fees previously located in individual ordinances and
resolutions.
During the three -year period following 1994 -95 many costs changed. In order to keep the fees
consistent with Chapter 3.36 of the Municipal Code, the City retained KPMG in March 1998 to
conduct a follow up study and calculate the increase in the cost of service. KPMG only
calculated an adjustment to the actual costs at that time. No adjustment was made to the
underlying allocation. The 1998 fee adjustment increased the labor portion of the cost for each
service by the salary and benefit increase (6.5 %) and the non -labor cost portion of each fee by the
local area CPI change (4.27 %). On June 22, 1998 the City Council adopted Resolution 98 -45
approving the fee adjustment.
Fee Schedule Adjustments
Page Two
DISCUSSION:
At some point, the City should probably do a detailed examination of fees by replicating the
KPMG study, or something along those lines. For three reasons, staff believes the appropriate
time to undertake that effort would be in two to three years.
1. It is a costly and time consuming endeavor involving a large number of employees in every
department, and it has not been that long since the original study was completed.
2. Although there have been some organizational changes, these have not generally had that
great of an impact on the costs of service upon which the fees are ultimately based. To the
extent that some individual costs have changed (other than the generic changes discussed
below), staff has made an effort to accurately quantify those changes and capture them as part
of the interim adjustments.
3. With the potential annexations and other significant developments on the near term horizon,
it would be best to postpone a new study until these matters have been consummated.
RECOMMENDATION:
Along the lines of what was done the last time these fees were adjusted, staff recommends
another interim fee adjustment this year. Since the 1998 fee adjustment, the City has experienced
a net 2.53 percent increase in salaries and benefits through fiscal year 2000 -01 and a 5.1 percent
CPI change through April 2000. Using the methodology developed by KPMG, staff applied the
2.53 percent increase to that portion of the fees that relate to salary and benefit expenses and the
5.1 percent increase to that portion of the fees that relate to the maintenance and operation
expenses, and prepared adjustments to the fee schedule by these amounts. Attached to the
resolution as EXHIBIT "A" is the new recommended fee schedule.
This schedule was distributed to the appropriate City departments for review. Staff was asked to
identify existing fees not previously represented in this fee schedule, any changes in service for
existing fees, any new services for which fees should be established, and any fees that should be
dropped from the schedule. As in the 1998 adjustments, staff provided recommendations on
minor rounding of some of the calculated fees in the interest of simplicity. In some cases, fees
were not increased in 1998 and are being increased for the first time since the 1996 study. The
resolutions for those fees previously found outside this fee schedule, that have been added to this
schedule, are either repealed or amended by Council's action to adopt the proposed resolution
establishing this fee schedule.
Attachments:
Resolution
EXHIBIT "A"
2
RESOLUTION NO. 2000 -
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF NEWPORT BEACH
ESTABLISHING A SCHEDULE OF FEES TO
BE CHARGED FOR SPECIFIC SERVICES
WHEREAS, in 1996 the City of Newport Beach retained KPMG Peat Marwick
LLP (KPMG) to conduct a cost of services study for City services requested and initiated
by residents, businesses and others who are most benefited by the service; and
WHEREAS, the KPMG study determined the actual cost of providing the services
including direct labor costs, administration or "overhead" costs and the cost of materials
and supplies based on 1994 -1995 actual costs; and
WHEREAS, on February 10, 1997 the City Council of the City of Newport Beach
adopted Ordinance 97 -8 establishing Chapter 3.36 (COST RECOVERY FOR USER
SERVICES) of the Municipal Code; and
WHEREAS, Chapter 3.36 of the Municipal Code contains cost recovery
percentages for specific services contained in the 1996 study; and
WHEREAS, the City Council of the City of Newport Beach adopted Resolution
97 -15 on February 10, 1997 establishing a Fee Schedule for municipal services based on
the 1996 study and Chapter 3.36 of the Municipal Code; and
WHEREAS, it is the desire of the City Council to maintain the City's Fee
Schedule in order that it be complete and up to date; and
WHEREAS, in March of 1998, the City of Newport Beach retained KPMG to
review City fees and develop a method of calculating a cost of living adjustment for the
fees; and
WHEREAS, in 1998 KPMG calculated the cost of living adjustment for the fees
contained in the City's Fee Schedule in order to keep the fees consistent with the City's
Cost Recovery Ordinance, and
WHEREAS, the City Council adopted resolution 98 -45 approving the
adjustments, and
WHEREAS, over the past two years the cost for services has increased and staff
used the method developed by KPMG to adjust the fees in the City's Fee Schedule to
keep the fees consistent with the City's Cost Recovery Ordinance
Users\ Rev \Cbluell\ Revenue\ Cityfees\rceRessolution2000.doc
NOW, THEREFORE, the City Council of the City of Newport Beach resolves as
follows:
Section 1: The schedule of fees for service attached to this Resolution as
EXHIBIT "A" is hereby established.
Section 2: If fees for services are not paid when due, then in addition to the fees
for services a late payment penalty in the amount equal to ten percent (10 %) of the unpaid
amount shall be imposed. If fees for services remain unpaid for thirty (30) days from the
date due, a second late payment penalty in the amount equal to ten percent (10 %) of the
unpaid amount shall be imposed. The second late payment penalty shall be in addition to
the first late payment penalty. In addition, interest shall be imposed on all unpaid fees for
services at the rate of ten percent (10 %) per annum or the legal rate allowed, whichever is
less, from the date the fees were due and payable to the date actually paid.
Section 3: Resolution numbers 97 -10, 97 -15, 97 -18, 97 -30, 98 -22, 98 -45, 98 -52,
99 -17, 99 -53 and 2000 -1 are hereby rescinded.
Section 4: This Resolution shall take effect July 1, 2000.
Passed and adopted by the City Council of the City of Newport Beach at the
regular meeting held on the 27th day of June 2000.
Mayor
ATTEST:
CITY CLERK
Users \Rev \Cbluell\ Revenue\ Cityfees \FeeRessolution2000.doe
8
ySy vS yy SS ySy S � r � J� V
X88 u
�2�y�22° msz�'a CCtta
oofiiiif 8� R."', ��a '3 �t0 as a�YJ YJp�ua <7
w� aa¢ "aa a "ddau_ Vim- 555'o5oS5 6g 9 0 5658'6 ° - °S
w a a d a u u u u u u u u u u u u u u u u u u u u u u u u
w ��::u° ff$ fffE�aaf Efts ssssafiii a�
w a
m O u u
o
ax {.
m m m x m m m m m m m m m m m
x�zw
wog
N
- b3
•8 S 3 o i 2 E 3 3- V�
2,0 °l7
- + ss �+ ❑ N
N Ha n'c� V U m �u E S E v`.53 ° °�' c ° EyQ 5 00y ytl Cam°
Q 8 �,� ffu aaag °i°• 3 -r r�u °uu u`uo`
� 8
8 A
U° 3 �&
f E m
{�
S A -aN`_' S66u �'' ggg Q'"33f.a�rs8. s6w o
e
g a o
a � �
a a
K u
.'a
w
w G U lL lL li U U U V U V U U U U U U U U U U U U U U U U U U U U U U UL; U U U
{C.. <iE<ifE E fE�fa�fEE �i��if�iiff� ffif ff E E
Wm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m
Q m
� 3
3 3
F F
Y �
E
4 6 _
$ 3 Z
Z 2 Y y g s E 8 8$ s $
s888s ef3$ 8
w�ag4 eLLz 8ds.a888g m� >8888$$$88 e253 F$ g $ g
oa<3aa3� dx8$$8 `$ � 8 R �8`s� "sass
ji
N � Ifi
8
r d �
t v !
d d d m _x` a _x` ` m
z z z ¢ ¢ i u o
z
� 8888sES gG �,$s5�5_
H
E
LL E
& 2
9
� E
4 §
2 �
6
»
OF
a
a
C8
SRI 4
$O�8gaa.s$d.SX
°3 d
01
W 81
Sa
$a
�$7 $�e8
B g
8sssaaa 4884 d 28
8. pSS��"�i:
�n
:' :� .°.0
a �F
Sow
8
W
e
X92
r.....
sss
W U
a�
U
E
V
i
u ti u u y 4 4
i<<sszsE
_
�
U V V V V V V V U U U U u U U U.
iffffff��E � � if ii
U U lj
f f s
U U
fi
U V U
Ef�
m
m
mmmmmmmmmm
mmmmmmmmmm m m mm mm
m m m
mm
mmm
om
n n
Si
z A
5
2 P
e 5
�
° 3
m 4 3
y
m w
Ai
�
8
`•, 0`•,a`0
'g
8
e 8
3$
u u u uu Q6u H u
g
q4
g8
pa fuj
pu
$u�
`1 'f aR i 4 8 8
C1
p86
iA
�i
U i Q .5i i 6 .Ei
Z
C�
t3
u °5u
zia
H
E
LL E
& 2
9
� E
4 §
2 �
6
z
m o a C
s-
E
E 2$ a R �i' ory E j¢ d Y o feb qa4 c
is c ms Z U
O` < 'S i
O O LL 7i p' �`u
o d d y r °�y2 ° v •.� ; ° iP zzz $z55na
V 3 ` :' 4 o W W .9 W W W W
E ;m G
W E E E o ° 0 °E ° O'O'oo
D uu °i-u LL ru �u LL LLuLLLLLLLL LL d LL; aF:� LL �LL i
� p
�a .5
8 i
KoFYCOCa�a�u
3 E o C z E c E j c m E e H
V os oU °
y_ 9
s t! S 3
c
dW'„„W WWW�W�3W��W
a`° ° ° v ° `° `° `° o `° ° ° `° e ° `°
i' a$ u a S u u u LL LL LL u LL
'E
3
i
a
d
a8
RR
^'^
ae8
8
9R$ °88
9 R8%
Rm8
mm
mT88RR' m888
e a
.s RX8
'�:g.".
" -8
4iiE 111
W
z
$ $
93°29
9
2 g 2 2 2 2
�d
�
� �
$ � °s °s���a �
aN
sssss
s
sssoss
ssss
s
sss
sssossssssss
U U
Uu JLj
J
JJUU V U,
U,
U, U,UU
UU U
UU J
JJUU UU, U, JU, U, u
m m
m
m m m
m m m m m
m
a m m m m m
m
m m m-
m m m
m m m
m m m m m a m m m m m m
Q
z
m o a C
s-
E
E 2$ a R �i' ory E j¢ d Y o feb qa4 c
is c ms Z U
O` < 'S i
O O LL 7i p' �`u
o d d y r °�y2 ° v •.� ; ° iP zzz $z55na
V 3 ` :' 4 o W W .9 W W W W
E ;m G
W E E E o ° 0 °E ° O'O'oo
D uu °i-u LL ru �u LL LLuLLLLLLLL LL d LL; aF:� LL �LL i
� p
�a .5
8 i
KoFYCOCa�a�u
3 E o C z E c E j c m E e H
V os oU °
y_ 9
s t! S 3
c
dW'„„W WWW�W�3W��W
a`° ° ° v ° `° `° `° o `° ° ° `° e ° `°
i' a$ u a S u u u LL LL LL u LL
'E
3
i
a
d
LZI
C 9 6555',5',5 ^5 q 8 v d e d d 9 81 A R 9 9
g g g g
U U U U U U U U U u duo d d 0 u U u u u u u u 0 0 U V U U 0 u u u u Li u u (i (i d 0 0 u u u u
04
- - - - - - - - - - - - - - - - - - - - - - - - - - - - . . . . . . . .
E
U - O A
U 0 0
> - -
?
0 0
U
U
50
>
JR
z A a 8 A ge 5 8LL c$
2 E o 96
c-
>1 > E
< '.3: 0 0 0
U E E
7z
0 0
A 1 2 A I
5 s 1 9 9
2 C
8 =
� Y
c c c u v u u V U y c E E 6 9° �i . i U 6 3 o v "_ g p At N F> d Z
U'
F
C
�
x Y 6
GG
-
D $ S E a S
V
9
8 8 8
_ E
�
_
E E
y
W
F:$ 8 a &$$$
8 YJ $
$
R B 6 6 &
9$ 6 8
E.�
= 66
w
$ $
y yy yy
V
Z
q el! ?
` .
d
d 6 6
$ z d
w
& & — BR 88 O,
Ss` sss,s
aRJ>'S Pa R R�ry ParvrvnSr�rvS vinn n n n
= -'
°'
9 j
C`c dCdb�o 00
N.: i
U U. U U U U U U U U U U U U U, '- U, V U V V
UU
U
U U U U U V U V U U
saiiaiiiss
a e. a L L L n L L L L
V `l
tl
l� Yl U V V V V d V
d ri tJ rJ
Q
2 C
8 =
� Y
c c c u v u u V U y c E E 6 9° �i . i U 6 3 o v "_ g p At N F> d Z
U'
F
C
�
GG
V
•• n '
_ E
�
_
E E
y
W
LO
tlj
E
o a
d d E
]aB B_y�
LL44ya
E.�
= 66
m
2 C
8 =
� Y
c c c u v u u V U y c E E 6 9° �i . i U 6 3 o v "_ g p At N F> d Z
U'
F
C
OICCCCY)b(3b(3bY1(3
L
c c q L c c
E
tZ Z
� 3
i
66660iCn0 6 n 666 6 C6 C6666 u 6 i 761363
G
0 �
8. x
A
eq- oI ae�&
LL✓G.
$iic. e.sL 6`L a`oo
q
6 L LN 6 LF LY Lr Le 6
6 g R
LN LY. 6 Cd i i C K 3 i 6 Le Y1 li1
6 L 6 L y y L L C,
C,L L
S 9
vg000aPAARaos:o
godoe
°s.gg ^gas
o
o
m U. u u u Li u
u Li uuuuuuu
u u u
u u u ti u u ti u u u u u u u
u
uu u
E z E s E E E E
f f i E E E E E i f
E E E
E E E E E E E E E E E E E E
E
E E E
OICCCCY)b(3b(3bY1(3
L
c c q L c c
E
tZ Z
� 3
i
66660iCn0 6 n 666 6 C6 C6666 u 6 i 761363
d r 0 b
E
Z
s
r
rc
Z
E
E £
dd
ee
E E
O O
9 i l
« n
Eu
z c= s
3 8 0
00 0
f f F=
Z Z Z
S. 5.
a a
E
a 3
�f
a igg
�XWS
f
i
5.
0 �
8. x
c c .2p
E E .n2 ° - ° -_drc
eq- oI ae�&
LL✓G.
$iic. e.sL 6`L a`oo
6 L LN 6 LF LY Lr Le 6
6 g R
LN LY. 6 Cd i i C K 3 i 6 Le Y1 li1
6 L 6 L y y L L C,
C,L L
LL 6 1 L L L L Le y 6 6 L 6
d r 0 b
E
Z
s
r
rc
Z
E
E £
dd
ee
E E
O O
9 i l
« n
Eu
z c= s
3 8 0
00 0
f f F=
Z Z Z
S. 5.
a a
E
a 3
�f
a igg
�XWS
f
i
G I
E
f
c 5 .5 E E S
z
H.
ozo° oaoec�crc�es���v� €�q�E"xa�a$a &�
g m
s"z °m z`°rp rco`u o` ug G's 6g
nnFz"r ug'g�i��c�ggcZ
�g O O O O O S °O ba b
a c c
R a
q E c� E d I c p c rc
I y a p a
Vin: ?n: pg
M
`g
8
xg :n =a .n xay mti h:`'- _ -_ "_ =h ?nag gpgdg=
gag €g €g €` € €1
S
dog6�ag'
5 6 ` d S O (5 S S E S £ d £ d 26
`U n o 5 S o a O a O n> n
4 M > n > n n > c> c FF M v M 2 y y h h
e
c c
W
z°
iE
z z° i � +� =2 =�'£$_$' = �� ei �r ei �_' `a` �'
'k
a
Q
z°
9 9 9 9 E 9 E 9 E _• a :..°.c ge`. .•c _c".
z c�arcaz°a rPa�°a�a�au�aua uau °auau °au °a i6fBf6 �dfd�
�
a
��
m z
71 F r
W W
4s
d
2 4
o
zs s,z
K
-
m
V- p
s8s�
e_
as
d
s z
g
w
$
9
$
S
S R
x
R
8
S
u
r u
Z
g
6 6
$
a
o
e
r
$
g
&
g
o
g & g o
�u,uuuu
u
V U o
�
u
u
U
u
o
U
u
u
U
U
U
U
U
U
U
V
U
U V
G I
i
z
E
f
c 5 .5 E E S
ozo° oaoec�crc�es���v� €�q�E"xa�a$a &�
g m
s"z °m z`°rp rco`u o` ug G's 6g
nnFz"r ug'g�i��c�ggcZ
�g O O O O O S °O ba b
a c c
R a
q E c� E d I c p c rc
I y a p a
Vin: ?n: pg
M
`g
8
xg :n =a .n xay mti h:`'- _ -_ "_ =h ?nag gpgdg=
gag €g €g €` € €1
S
dog6�ag'
5 6 ` d S O (5 S S E S £ d £ d 26
`U n o 5 S o a O a O n> n
4 M > n > n n > c> c FF M v M 2 y y h h
e
c c
W
z°
iE
z z° i � +� =2 =�'£$_$' = �� ei �r ei �_' `a` �'
'k
a
Q
z°
9 9 9 9 E 9 E 9 E _• a :..°.c ge`. .•c _c".
z c�arcaz°a rPa�°a�a�au�aua uau °auau °au °a i6fBf6 �dfd�
�
a
��
m z
71 F r
W W
4s
d
2 4
o
K
-
m
V- p
i
z
w
88488$888$
888 8 9888888$$888888888888888$8$88$8
W88
RRN.n.g8R8g
989 9a98 K:e$9a A 99$9:8039 K'n°:a39 r:$ 99
K
C C C C
E E
8
'• 2 a T
L S L 9 °y
4411
0ro�
p ss c. g
a M u
m u m �: .
u u F b 4a. a& 8 0 a N 0 6 'a.
U U
U U U U U U U U U
u u u
�5 d6 .6
U U U A m �
,3rrr
U U U U U U U U U U U U u U U U U U U, U, U U U U U
QCC
CCCCCCCCC
CCv CCCCCOCCCC13 66 6 C6 CCu66 6 6 6 6 CC13
t
�-'� aLLyr�ye�- a�y� = W eLL •gu •eWa
E 5� �' y e 4 y s° •' = °= W p y c y d9 u rc P c u_& ` e n ? �` - y
z a`� � � = .. �"e,� y -oe E9 s "� �a `r •` y.� a "�" =s °` 9z° Eye Ee "_ e" :g
gz• -r �dfg8z�`= ,Z�eze�s z °rzEze az'2aasz$°
y6nwZ 55 �'$'3KZ�.Y o Q�z 2 2x" Z' o y6c Z 55 obi
uuzza3u8zzd au °zzaEzzZ 4 u u °z i uuzz
E E E E
EE
E E E E
F K K K
= '• Z•
K
C C C C
E E
8
'• 2 a T
�8
,3rrr
c
3
26
W 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8$ 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8
K N y 6 8 K S$ w 4 A$ R R»
V a $
z6 "xcr�� &ze:eee:6'c8o
w .8i .8iF m.8i�"ARA�?�
�uU UU U U U U U, uU U U U U U U UuU�uUUUu
S P I I a i I I P i i s Z i i S i f i i E 3 3 i i 8
w6666 0 CtGGuGuuGGu�nYGGGG��
ml
E E c E E E fi fi fi E 5 a E "c 6 e fi E fi
'6 E i _E f fi a
o o g E Z Z i S y E S S 6
o
i 6 S= S
W gLL & E:LLSg ,�,`YS d:45azLL sa°:LL x °a
`x LL��u.assdW aufiLL,aW=
osp o�4 -- •?� C cr v -- as" t u
8 E
�.:"zoax�z�aac 3 vaz0
9
V x` z z y y a x" z .V Y e d z
W E o i i fi fi E E n fi 6 t t
Q€ €uuz° zEE U° U z zE E S S z z E E 88 z zd8
as a a as
u" u u" d d u uOu u Gu 0 0 u O u D
u_ u_ t?V_ tU_t U_ 2U_
C; 13 G0 0
F F G F f F c e e e e Z Z z Z Z Z
m
fisssysexxsan
K C C C C C C C C C C L9'
o d o o e e e e e e a 9 C
RF
U U u U U u U U U U U U
6 6 6 6 �u 6 G3 0 r C � 6
E E
E G c E E E
' c
�x°s x°s
m�ug�LL °um�u
rc' =•pLL a °� =pLL 4'
g d 2? c 9 3 p 2°
E E
o ' o
uuz z° E E u U' z z G d
��ssEE33
CV V V V U U
d o E -at C o 0 o d
U U U U U u u u u u u u
n��aannn�n�n
E � E
f = 3 c
p
C_pz��i��LL =�
F � G
"E E 2
uE Uz z°E�p 2$zrc_
0 0 0° 0 0
& &0 ` p
3a . a
�����
z°
zzz mzz EE "qs
s s s$ s f u u z za E
oa8888
�8�7su��xxxexx
E E E E E E E a a a a a
E E E E "c E == j
U V V U U u I f f f f f
a °9$ °9s
a oos:�s:
N" U, V U UU V L) L) ti UUu
S z f S i E S i S i
{q CCVCuCVuCCVU
Q
E fi
E fi fi
' E fi fi a c a
a LL u` LL u a. a x
b z u" LL n d Y a c u
a- gmsa�a-=LL=
0 Z £•�c c- -s.8a
z i `
�z�z��aaa.
d b q s s
A u °8zz 88zz °da
a 8 a a a 8 8 8 a a 8 8 8 8 a a a 8 8 8 a a 8 8 8 8 g a 8 8 8 8 g a 8 8 8
m _ 6
ea °xgegxL se @� @$e °s °sg°sg@
u U U U U U U U U l) U U l) U V U U V V U U li U U V U U U u U U lJ U U U U
E Y I I f f I f E S Y E E E E E E 2 E L Y L f L L f f E L f f L G L E E
CC CCCCCCuuuuCCCCCCCCCCCCCuCCCCUCGuuuC
o
x° n « E
z
ux° ` fi x fi 'c i i N E fi fi
gx C LL Z i fi fi fi fi fi E E ry� S- n N E_ - fi 5 fi fi
o -
r-
2"
3 x° z x a `a xW W Y W' j x° x `a i
fi x° x«
5 x S x 6 6 a S S x S
53 d mr n._ n4 xs yLLx° • 6 E�6 S v�Zd6 i u S
�,' �jeEsa�sm2x �. a°sxLLs= ��sbra = =�aaa- c
33 - .a�aay.aad_a_9a�,.a_�wa�3c;a &a=aagw
E �ffiF�gEadzFrca3x xr_ ` &£ °Q Ea
55 gT�z�zgs���zazzpa�"yza3zzE ?a�Z'
3 a,� E E c cY. Y 5 fi fi s i b? °� °� i g b b 2 i i m` ° 9 v E i b b
s`'
a< 5a'u °u °zzdd u °uzz�dV u z z it u 5 z z Z b u uz zd� u u z zd
y. Y. z•pr
ss�.xbb
efi§ 6
Y
V Vpp upp upp u u
r
§
� ��a'Y a {�y
tB�xxgS
g yyyyVyVy� .1iii
6 0 0g o
g
8 8$ 8 8 8 8 8$ 8 8 8 8 0 8 8 8 8 8 8 8 8 8 8 8 8$ 8 8 8 8$$ 8 8 8 8 8 8 8 8 8 8 8 8
i E E E E
ct
E i x S �' �+ x '�' e c S x t ; E N E u u u ✓�'. ✓E.
awe £ ? .-
''
O O O O O
u6E. uE. i a E_' E E
:' W u m' -° 2«
x
b� LLx° °v'' • �zi ��'- ?' � Z °^ D`S" w Z =:�� r:eisiu x' .
'=�
zzizz
EE a9yr �'?z ox a 's�drcvpyd 0:dj Ege£ d..$x�,v g 79 r s Z' C£ Z E M f z z' E ` e` E x" C z zE' £ �y Z �c L E E E E E
z° .$ g a.- g rc z 3 c C a Z' c_ u£ i I � a�¢ z .c I E fi E c E '
° z °£' e: d Y a u" Z¢ Z{' o `` s Z.
-' c c
c __ fi fi e c> ' E o£ a o o E o o c o fi e t __ _ Z E
i U U Z Z c c U U Z Z i i 6 U u Z Z a n U U Z Z i i U U Z Z c i U U Z Z i i h G
p d6 „
c
3
W
@ Ca
o =oo
l' M
Li uuLi u U
IIi ii �c
j ri riu6 ULi
%+ U U U U U U U U U U
✓d r'dd n n F. n.i..F u u
'J U U U U U U U U U U
Ef
U U U
E Y E
U U U U U j U, U, U, U U, U U Lju
`C f f f E L L F E S S S E
fw
r/S� rL VSO
w V O 4J J V C 'J V V V V u u
w�2 N2
NE 4f� 1�`<f VF1 Vf1 Vf1
yc, VLI
V u J V U U u U U U U V V V V V V V V V u u u u
�u OLL O e 0 0
0
i E E E E
ct
E i x S �' �+ x '�' e c S x t ; E N E u u u ✓�'. ✓E.
awe £ ? .-
''
O O O O O
u6E. uE. i a E_' E E
:' W u m' -° 2«
x
b� LLx° °v'' • �zi ��'- ?' � Z °^ D`S" w Z =:�� r:eisiu x' .
'=�
zzizz
EE a9yr �'?z ox a 's�drcvpyd 0:dj Ege£ d..$x�,v g 79 r s Z' C£ Z E M f z z' E ` e` E x" C z zE' £ �y Z �c L E E E E E
z° .$ g a.- g rc z 3 c C a Z' c_ u£ i I � a�¢ z .c I E fi E c E '
° z °£' e: d Y a u" Z¢ Z{' o `` s Z.
-' c c
c __ fi fi e c> ' E o£ a o o E o o c o fi e t __ _ Z E
i U U Z Z c c U U Z Z i i 6 U u Z Z a n U U Z Z i i U U Z Z c i U U Z Z i i h G
c
3
Y
E
}L
2 6
E_
O5 SO
u�i
ou`
a a Eul H
[..°j
E'E
5
g
ggE
e�e5
e
g g
e pp pp pp
.�N3 ^s
m m
s
6 o
$.
�i..H.`...
F'.
.B...5°. ....
... w u.
W... n....8
......�
Z 3R
°s.a °asgo o�goo
od RS a 99s °e9
s.9a999
5aaggd9a.9
a�aat
ssaaassaaaaa
ssaaassdas
asa�sa
assasasaaaa
u u u u u
^<
u u u u v u u u u u u u
EifsffEfsfsf
u u u u u u , o f u , u u u u
m
ffiiisi m22
u u u u u , u ,
u u U U U U U U U U u
W�iif
Effx m m
mm2!m1 ffi22
Wo 0 0 0 0
0 0 0 0 0 0 0 o LL o 0 o
a o 0 o a o o e o 0 0 0 0
0 0 0 0 0 0
LL o 0 0 0 0 o LL o 0 0
A
u u u'
9
Q
A; 'a
z
JT
b E
5 5 0 5
O O
s
6 '
y d'
a
>>
c
S S_
g3 c m yb b
y
�i )2
Y➢ pptN N
5 c•
7g 0
> w
JT
arf�e
;�G`ee��f��'�aG
?6�.'sr�.s�S.s2Cuu
?� =3rad
�6�6zzw�y�F'
5
W 8 8 8 8 8 8 8 8 8$ 8 8 8$ $ 8 88 8 8 8 y8 88 8 8 S 8 8
W 3 F
C asa�aaaa8asasP as a
U u u U u U u u u U u U u u U U U u V U U V U V V U u U U U U
W iiaiaaiiaiiiia EE f E E f Y I I I 'z E f I E S i
(C.
O
4'-. s 33
4G c J? V G E
aA? <$37 $37 aA?a$3 a`A2
&spa boo &aRa m�a ��° �d?• °� a6� ° °= a9 °= da
ZE5 8� 8� L.?. .Eu3 s x �u �tu5 .5 „r €uu ¢E$' rLEUU
n
E E€ d@ @ @ €: €@ @ @@ E °a a 4 u c °a u a s u k u S m a' u a m a s u a”
C n 5 U 5 5 U 5 f$ L 5 V 5 f$ L - U s = V 5 S U c
m_ Li LL
N W ic ic 'ac s m
Y K 'y H�
Q aaa = < < <aa <aaa< rcuN u- oauN�o= uauN�u -uau o= oauN�u -uao�p
e L
u u = 6 3y y y
W
02 g` 8 8 Y% u .`m .� V _ 2
H MeseOJJxxxxxdi x9 J`!
6
x
a a
6 �
t
aj apa
fi O e
6 L
fY jay'
� L
B
S L b
g S
m
=
g g
=
�
L 6
{[� B 8
8 (B B
B FB B
E•
^y
aR
'? '2
�J
z � �'
e ? 6
S & o
o$$ i �i iz ii � =•_•_ 5�
9G
fib'
bqo
�$ u
^_==
T
W U U
U U V
u U U
U"' ^_ Y V U
V li ti, u ci u u U tj E V e
U
U,
V U,
W i E
m
E i
f f
f U
ifEZ:ifffE °E " Elf
Q
d sde e
f$
E
EE
0 o
LL LL
a LL o
z z ... c a c r c z z z s z z z ....
xxxxxxxxxxxxxxxxxxxxx
a
x x
s
JT W u
Z vciV
t3�
ui
O
yy"c
�
Au ^uou
u
u u ^uo
i
ua��`a:a5 a`ozzffa
z`
y_
aat
J
N b �Ti N N y y
N s Jti E E E r r E
a
y
5
F o
6
x
!
) \f §
I.! \
�)4
!!\;
§
!
_
„
| !
)!lffflf
�
] f
`
\k
•
-
” 91 9
R
!!!§
§ §§! \ |
{$ ■ |! --
;
!!!!!!!!!!!§n! § |! ;rl;
§
)
w;)) Lj ;y> Li
;��������/ ;
\
;;;uu
;
-
�
!
) \f §
I.! \
!!\;
§
!
;!)t
!
) \f §
I.! \
8 A
�o
e
�d
y
La
_Y _Y
e
U Ij u U li
U U V U U U U V U V u
9°
a
J u J u° u°
a a
�
Q
A
c c X
- ✓' 8 a' � -y 5
e T c £
a E p E
z
5.5
A
i u'a
���8a88ggg a`�a a`WWm ,�,Sa`$ <.a
zrc
s
x �
a m
a£££ -o e E c
d a_��
6L" 23
z a4LL4_f��m�`
a�`�2 E e��W
z�
r
rs =c 2.53t
eaae i _ _ iJd JJ
a¢ y E
E 5
8°91 � �
g
C
yEya
= $ $ 2 k �.� 5 .� 8
:7 E•�_• }�9g�a
F o � i � � 3 � ) ) � � 3°'6 8 J J F F F � � � � �
� e 8 .
Cx
Q
O
h
w
Q
3
i
m
3
tl
m
o= `c
`o`uu`6666- 55c66`uu`65Y
G
k s_ `s ?
r'
e
g4 u U V
UU V u U V i U uy u L' u u u
"N
"m JI A
A
m m m m m m a a a a a a a a
S u fr
�
�y°
2
n
m�
8�
�
� s
E
^9
2X
�i
w
�?88�$
88Kg8YJ888��8N888899�F5S��$iR�� m$�B�K��
9:78ed�
w
5
E EEC
C B C s g�<am °� 96 96 ° :
3 fr
6 5 9 9 9 "'
8888888�aaE��E��5F6F6F���mm ASS
�`s
3asav
9 °-
S
J & 2 I i; $$>>
S =p$pp $pvcrr iifi f iEi�
o e $pv
a����
3 �%u�.%�%�%JI�u p
`` L L s
U j U U U
U U U U U U U U u u U U U U U U U U U U U U
U U U U U U
Cx
Q
O
h
w
Q
E
o= `c
`o`uu`6666- 55c66`uu`65Y
k s_ `s ?
r'
g4 u U V
UU V u U V i U uy u L' u u u
"N
"m JI A
A
m m m m m m a a a a a a a a
S u fr
�
L$ S°� o:i c a" a °ct= t= Ft =��=r
n
�
� s
E
5
E EEC
C B C s g�<am °� 96 96 ° :
3 fr
6 5 9 9 9 "'
8888888�aaE��E��5F6F6F���mm ASS
�`s
3asav
9 °-
S
J & 2 I i; $$>>
S =p$pp $pvcrr iifi f iEi�
o e $pv
a����
3 �%u�.%�%�%JI�u p
`` L L s
. o =.`a
Y
i 2
3 � O
_ i �y
'$ Ew
o
J i
��$R � „ „8 8888 #V#8 g8�8g8RRe�8�33 r,�8oygy 8888 88'” °808 R
s Ig ..:J ii $ e S w $$ �: g n $i R;I a N m N s
og°° �� o ^�mg °s"s:o
.
m uuU,uuNuU �uu �
u. u.uGUU U.uduuuuuuuuuuuu� Li u u. u u uuuuuuuuuuuuu
ss�ifasf sff�sf�fss�f >� 12
C C C C C C K K C K K K K C C C C C C C C C. C C K C C C K K C K C C K C C K C C
°
3
C E E
ffi
.5 .5
ac
gg
ky
dI 3 i e. �
a s O LL a° < o` o` �� e. � i d i2
i � i i g 9$� a a
m m
nnnnh
e
ate”
3 s
�
F
_`s o.°n` e
i Bin
c J
g
S g a e e e e e
A I I -a
//\ }j\\
@
2.=
-
|,. \�) $ /
.. .. ; Q
;!!II| {f!ƒ!!! ;!
APPENDIX
Overhead
Department Factor
Administrative Services
1.82
City Attorney
1.73
City Clerk
1.73
Community Development:
Building
2.13
Planning
1.97
Community Services
2.11
Fire and Marine:
Safety
2.16
Non -Safety
1.92
General Services
1.78
Police:
Safety
2.07
Non - Safety
1.83
Public Works
1.83