HomeMy WebLinkAbout07 - Fee Schedule AdjustmentsMeeting Date: June 26, 2001
Agenda Item No. 7
CITY OF NEWPORT BEACH
ADMINISTRATIVE SERVICES DEPARTMENT
Resource Management • Fiscal Services • M.I.S. • Revenue • Accounting
June 26, 2001
TO: MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: Glen Everroad, Revenue Manager
SUBJECT: Fee Schedule Adiustments
RECOMMENDED ACTION: Adopt Resolution 2001- establishing the City's
2001 Fee Schedule.
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 services. The KPMG study
determined the actual cost of providing each of those services including direct labor costs,
administration or "overhead" costs and the cost of materials and supplies based on actual
1994 -1995 costs.
At the City Council meeting of February 10, 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 decisions at that time regarding
the percentage of cost to be recovered from direct user fees for the services studied. The
remaining cost of those services is 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 was intended to be a centralized location for the myriad of
fees previously located in individual ordinances, resolutions and council policies.
During the three -year period following the 1994 -95 base year used in the cost of service
study, costs changed sufficiently to warrant an adjustment to service fees. In order to
keep the cost of recovery consistent with Chapter 3.36 of the Municipal Code, the City
retained KPMG in March 1998 to conduct a follow up study and calculate an adjustment
to service fees. KPMG only calculated an adjustment to the fees in the Fee Schedule at
that time. No adjustment was made to any underlying cost allocation. The fee
adjustment in 1998 increased the labor portion of the cost for each service by the three -
year net salary and benefit increase (6.5 %) and increased the non -labor cost of each
service by the local area CPI change (4.27 %). On June 22, 1998 the City Council adopted
Resolution 98 -45 approving the fee adjustment.
Because costs did not change significantly during the following year, it was not until two
years later that service fees were adjusted. Staff used the KPMG fee adjustment
methodology to calculate that adjustment. The fee adjustment approved by the City
Council's adoption of Resolution 2000 -60 (June 27, 2000) increased the labor portion of
the cost for each service by the two -year net salary and benefit increase (2.53 %) and
increased the non -labor cost of each service by the local area CPI change (5.10 %). This
adjustment brought fees in line with the cost recovery standard established by the City
Council in the Municipal Code.
DISCUSSION
Since the 2000 fee adjustment, the City has experienced a net 4.0% increase in salaries
and benefits through fiscal year 2001 -02 and a 3.6% CPI change through February 2001.
Using the methodology developed by KPMG to apply these amounts to the labor and
non -labor portions of City costs, staff prepared the proposed fee adjustment. This
adjustment will bring fees in compliance with cost recovery standards.
The Fee Schedule was distributed to the appropriate City departments for two reviews.
During the first review, staff was asked to identify existing fees not previously
represented in the Fee Schedule, any changes in service procedure for existing fees, any
new services for which fees should be established, and any fees that should be dropped
from the Schedule. The proposed Fee Schedule with department recommendations and
the general adjustment to costs was then circulated for a second and final review. As in
the 2000 adjustment, department staff also provided recommendations on rounding of
some of the calculated fees in the interest of simplicity. Some flexibility has also been
built into Community Services fees for services having very high energy costs (e.g.
aquatics). Pending the completion of a water and sewer fee study, most water and sewer
related fees have not been adjusted. Since these same fees were not adjusted in 2000 or
1998, they have not been adjusted since the 1996 study. Council Resolutions adopting
fees previously found outside the Fee Schedule that have been added to the Schedule are
either repealed or amended by each Council action adopting the resolution establishing
the Fee Schedule.
P
At some point in the near future the City should do a detailed examination of fees. For
several reasons, staff believes the appropriate time to undertake that effort is within the
next 12 months.
1. Even though it is a somewhat costly and time - consuming endeavor the
resulting revenue can recover the cost. Further, staff's growing familiarity
with fees and the understanding of their importance could permit a large
portion of the study to be done in- house. This would leave the City with a
methodology for future evaluation of service costs. The study would also
enhance staff's understanding of the cost of providing service.
2. By the time the study is undertaken the base year information will be over 7
years old and there have been several organizational changes in City
operations since that base year.
3. The original study included only two- thirds the number of fees now contained
in the Fee Schedule.
4. With the annexations about to occur, it would be prudent to determine whether
this new service activity will have a service cost impact before the City begins
to absorb too much of that potential new cost.
5. Regulations and court cases defining the City's ability to access revenue
sources are increasing the City's focus on fees to pay for the services being
provided.
RECOMMENDATION
Consistent with the cost recovery standards contained in Chapter 3.36 of the Municipal
Code, staff recommends another interim fee adjustment this year. Attached to the
Resolution as EXHIBIT "A" is the recommended Fee Schedule.
Glen Everroad
Revenue Manager
Attachments:
Resolution
EXHIBIT "A"
3
RESOLUTION NO. 2001 -
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, over the past year 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.
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.
Users\ Rev \Cbluell\ Revenue \Cityfees\FeeRessolution200 Ldoc
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: Resolutions 97 -31 and 97 -42 are hereby amended as necessary to
reflect the applicable fees in EXHIBIT "A ".
Section 4: Resolution numbers 91 -66, 91 -70, 94 -34, 99 -53, 2000 -60, 2000 -94 and
2001 -23 are hereby rescinded.
Section 5: This Resolution shall take effect July 1, 2001.
Passed and adopted by the City Council of the City of Newport Beach at the
regular meeting held on the 26th day of June 2001.
Mayor
ATTEST:
CITY CLERK
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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