HomeMy WebLinkAboutFinance Committee Agenda Packet - March 13, 2025CITY OF NEWPORT BEACH
FINANCE COMMITTEE AGENDA - Final
Community Room
100 Civic Center Drive, Newport Beach, CA 92660
Thursday, March 13, 2025 - 3:00 PM
Finance Committee Members:
Joe Stapleton, Mayor / Chair
Robyn Grant, Council Member
Sara J. Weber, Council Member
Allen Cashion, Committee Member
William Collopy, Committee Member
William Kenney, Committee Member
Kory Kramer, Committee Member
Staff Members:
Grace K. Leung, City Manager
Jason Al-Imam, Finance Director/Treasurer
Shelby Burguan, Deputy Finance Director
Vicky Nguyen, Assistant Management Analyst
NOTICE REGARDING PRESENTATIONS REQUIRING USE OF CITY EQUIPMENT
Any presentation requiring the use of the City of Newport Beach’s equipment must be submitted to the Finance Director/Treasurer
24 hours prior to the scheduled Finance Committee meeting.
NOTICE REGARDING PUBLIC PARTICIPATION
Questions and comments may also be submitted in writing for the Finance Committee’s consideration by sending them to Jason
Al-Imam, Finance Director/Treasurer, at jalimam@newportbeachca.gov. To give the Finance Committee adequate time to review
your questions and comments, please submit your written comments by no later than 5 p.m. the day prior to the Finance
Committee meeting. All correspondence will be made part of the record.
NOTICE TO THE PUBLIC
The Finance Committee meeting is subject to the Ralph M. Brown Act. Among other things, the Brown Act requires that their
agenda be posted at least twenty-four (24) hours in advance of each special meeting and that the public be allowed to comment on
agenda items before the Committee and items not on the agenda but are within the subject matter jurisdiction of the Finance
Committee. The Chair may limit public comments to a reasonable amount of time, generally three (3) minutes per person.
It is the intention of the City of Newport Beach to comply with the Americans with Disabilities Act (“ADA”) in all respects. If, as an
attendee or a participant at this meeting, you will need special assistance beyond what is normally provided, the City of Newport
Beach will attempt to accommodate you in every reasonable manner. If requested, this agenda will be made available in
appropriate alternative formats to persons with a disability, as required by Section 202 of the Americans with Disabilities Act of
1990 (42 U.S.C. Sec. 12132), and the federal rules and regulations adopted in implementation thereof. Please contact the City
Clerk’s Office at least forty-eight (48) hours prior to the meeting to inform us of your particular needs and to determine if
accommodation is feasible at (949) 644-3127 or jalimam@newportbeachca.gov.
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Finance Committee Meeting
I.CALL MEETING TO ORDER
II.ROLL CALL
III.PLEDGE OF ALLEGIANCE
IV.PUBLIC COMMENTS
Public comments are invited on agenda and non-agenda items generally considered to be
within the subject matter jurisdiction of the Finance Committee. Speakers must limit comments
to three (3) minutes. Before speaking, we invite, but do not require, you to state your name for
the record. The Finance Committee has the discretion to extend or shorten the speakers’ time
limit on agenda or non-agenda items, provided the time limit adjustment is applied equally to all
speakers. As a courtesy, please turn cell phones off or set them in the silent mode.
V.CONSENT CALENDAR
MINUTES OF JANUARY 23, 2025A.
Recommended Action:
Approve and file.
DRAFT OF MINUTES OF JANUARY 23, 2025
5A1 WRITTEN COMMENTS
VI.CURRENT BUSINESS
FISCAL YEAR 2024-2025 FEE STUDY UPDATEA.
Summary:
Staff will review and discuss the proposed fee updates for Fiscal Year 2024-25.
Recommended Action:
Review and discuss the proposed fee updates discussed in this report and
provide any recommendations for consideration by the City Manager and City
Council.
STAFF REPORT
ATTACHMENT A
ATTACHMENT B
6A PRESENTATION
6A1 ATTACHMENT A - AMENDED
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FACILITIES FINANCIAL PLAN (FFP) AND HARBOR & BEACHES MASTER
PLAN (HBMP)
B.
Summary:
Staff will provide an update on the current status of FFP and HBMP.
Recommended Action:
Review and discuss the report on the Facilities Financial Plan and the Harbor &
Beaches Master Plan, accept staff's recommended funding levels, and provide
any additional recommendations for consideration by the City Manager and City
Council.
STAFF REPORT
ATTACHMENT A
ATTACHMENT B
6B1 PRESENTATION
SECOND QUARTER BUDGET UPDATEC.
Summary:
Staff will provide a report regarding the year-to-date and projected Fiscal Year
2024-25 budget performance.
Recommended Action:
Review and discuss this report and provide any recommendations for
consideration by the City Manager and City Council.
STAFF REPORT
6C1 PRESENTATION
OVERVIEW OF REVENUE PROJECTIONSD.
Summary:
Staff will present to the Committee an overview of the assumptions utilized to
prepare revenue projections for the City's major funds as part of the FY 2025-26
budget preparation process.
Recommended Action:
Receive and file.
6D PRESENTATION
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ENTERPRISE RISK ASSESSMENT REVIEWE.
Summary:
Staff will provide the Committee with an overview of the enterprise risk
assessment and initial evaluation of internal control risk, which will aid in the
development of an internal audit work plan.
Recommended Action:
It is recommended that the Finance Committee review and acknowledge the
findings of the enterprise risk assessment and support the continued
development of a comprehensive internal audit work plan based on these results.
STAFF REPORT
ATTACHMENT A
6E PRESENTATION
WORK PLAN REVIEWF.
Summary:
Staff and Finance Committee to review the proposed work plan and identify
matters that members would like placed on a future Agenda for discussion,
action, or report.
Recommended Action:
Receive and file.
WORK PLAN REVIEW
VII.ADJOURNMENT
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I. CALL MEETING TO ORDER
The meeting was called to order at 3:00 p.m. in the Civic Center Community Room, 100 Civic
Center Drive, Newport Beach, California 92660.
II. ROLL CALL
PRESENT: Mayor/Chair Joe Stapleton
Council Member Sara Weber
Committee Member Allen Cashion
Committee Member William Collopy
ABSENT: Council Member Robyn Grant
STAFF PRESENT: City Manager Grace K. Leung
Finance Director/Treasurer Jason Al-Imam
Deputy Finance Director Shelby Burguan
Assistant Management Analyst Vicky Nguyen
Accounting Manager Trevor Power
Budget Manager Jessica Nguyen
Budget Analyst Abigail Marin
Budget Analyst Anthony Alannouf
Buyer Marlene Burns
Administrative Manager Raymund Reyes
Assistant Management Analyst Lili Banuelos
Chief of Fire Jeff Boyles
Senior Management Analyst Trevor Smouse
Utilities Director Mark Vukojevic
Superintendent Casey Parks
Water Operations Superintendent Steffen Catron
Senior Management Analyst Joshua Rosenbaum
OTHER ENTITIES: None
MEMBERS OF THE
PUBLIC: Jim Mosher
Nancy Scarbrough
III. PLEDGE OF ALLEGIANCE
Council Member Weber led the Pledge of Allegiance
IV. PUBLIC COMMENTS
Chair Stapleton opened public comments.
Nancy Scarborough expressed her gratitude for the opportunity to serve on the committee, stating
that it had been a deeply rewarding experience. She commended the professionalism and
organization of the committee and extended her thanks to its members. She indicated her intention
to remain engaged with City matters and attend future meetings as a member of the public. She
concluded by saying she would occasionally contribute from the gallery, usually with a smile.
The Finance Committee thanked her for her service and welcomed her continued involvement.
Jim Moser, a resident, recommended amendments to the meeting minutes. He apologized for not
submitting his comments in writing beforehand and provided several minor corrections. On page 3
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of 7 in the minutes (page 6 in the packet), he suggested amending "Chair file and received report"
to "receive and file." He recommended that on Page 6 of 7 (page 9 in the packet), he noted an
incomplete sentence, suggesting "Fed will have FFP and March will begin the budget" should read
"February will have FFP, and March will begin the budget." Lastly, on the final page, he
recommended changing "the Chair opened public comments" to "the Chair invited additional
comments," as public comments had already been opened.
Noting there were no other members of the public who elected to speak, Chair Stapleton closed
public comments.
V. CONSENT CALENDAR
A. MINUTES OF NOVEMBER 14, 2024
Recommended Action:
Approve and file.
MOTION: Chair Stapleton moved to approve the minutes of November 14, 2024, as amended,
seconded by Committee Member Collopy. The motion carried as follows:
AYES: Weber, Cashion, Collopy, Stapleton
NOES: None
ABSENT: Grant (excused)
VI. CURRENT BUSINESS
A. REVIEW FINANCIAL STATEMENT AUDIT RESULTS AND RELATED COMMUNICATION
FOR THE FISCAL YEAR ENDING JUNE 30, 2024
Recommended Action: Receive and file.
Finance Director/Treasurer Jason Al-Imam reported that the City finalized its financial
statement audit in December, receiving an unmodified ("clean") opinion. Audit partner Mark
Davis (Davis Farr) confirmed the audit's scope remained consistent, covering financial
statements, federal expenditures, and Gann limitation compliance.
Committee Member Collopy asked about the Gann limit, which restricts revenue collection
under Proposition 13. Mr. Al-Imam clarified that the Gann limit applies to all proceeds of taxes,
including property tax, sales tax, and the Transient Occupancy Tax (TOT). He explained that if
voters approve a transactions and use tax for a municipality, the city must ensure compliance
with the Gann Appropriations limit. However, most agencies operate well below this threshold.
Mr. Davis emphasized that management is responsible for overseeing the preparation of the
financial statements. Additionally, management must maintain an internal control system, while
the auditor is responsible for conducting the audit in accordance with generally accepted
auditing standards and Government Auditing Standards. He also noted the timing of the audit
and reiterated that the auditor issued an unmodified, or "clean," opinion.
Mr. Davis reported the City’s assets and deferred inflows increased by $83 million, liabilities by
$18 million, and net position by $66 million. He noted that revenues rose by $65 million, while
expenses increased by $61 million. He advised that key risks identified included a $38 million
increase in capital assets, the transfer of the Other Post-Employment Benefits (OPEB) Trust,
and federal compliance, which will be reviewed in the upcoming single audit.
Committee Member Collopy asked why grant requirements pose a risk.
Mr. Davis explained that federal grants come with complex compliance obligations, including
reporting, eligibility criteria, and allowable expenses. He reported that some agencies fail to
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meet these compliance requirements due to a lack of understanding. He noted that federal
audits apply unless grant funding remains below $750,000.
Mr. Davis confirmed that financial estimates, including asset lifespans, pension liabilities, and
OPEB obligations, were consistent with prior years and deemed reasonable. No significant
unusual transactions were found, with only one minor audit adjustment of $61,000 related to
unbilled receivables. He referenced one housekeeping issue regarding the City's purchasing
card policy, last updated in 2011, which needs revision to reflect current practices. He advised
that no uncorrected misstatements or difficulties were encountered during the audit, and
commended management’s cooperation.
Chair Stapleton opened public comment.
Jim Moser, resident, referenced the Annual Comprehensive Financial Reports (ACFRs), and
addressed discrepancies in the ACFR, such as the reported size of the harbor and the number
of boats in the harbor.
Committee Member Collopy referenced the ACFR and highlighted a notable trend in arrest
data. He explained that arrest numbers from 2015 through 2019 were steady but by 2024,
arrests had dropped significantly. He questioned whether this reflected a safer city or a shift in
arrest policies and noted fluctuations in fire response data. It was pointed out that footnotes
attributed these variations to changes in how incidents, including fires, hazardous materials,
and medical emergencies, were counted. He expressed surprise at the decline in arrest
numbers and requested further clarification.
Chair Stapleton closed public comments.
The item was received and filed.
B. OVERVIEW OF UTILITIES DEPARTMENT BUDGET
Recommended Action: Receive and file.
Utilities Director Mark Vukojevic provided an overview of the department’s three main functions:
the Water Production Group, which manages wells, reservoirs, pumps, and disinfection; the
Maintenance and Repair Group, responsible for fire hydrants, meters, and emergency repairs;
and the Water Meter Division, which oversees billing, leak detection, and underground utility
marking. He noted that recent high rainfall has reduced water usage, lowering revenue.
Committee Member Collopy questioned a 60% increase in contract services.
Mr. Vukojevic did not have details readily available but agreed to provide them later.
Mr. Vukojevic explained that groundwater pumping costs include payments to the Orange
County Water District, annexation fees, and electricity. He advised that groundwater costs
approximately $900 per acre-foot compared to $1,395 for imported water, resulting in
significant savings. He noted that the City can pump up to 85% of its water from groundwater,
with incentives allowing up to 100%, but actual capacity depends on infrastructure. He reported
that three of four wells are currently operational, with additional rehabilitation projects planned
to maintain efficiency.
Committee Member Cashion questioned discrepancies in the groundwater use target, which
was listed as both 77% and 85%.
Mr. Vukojevic clarified that the Orange County Water District increased the allowable
percentage due to expanded wastewater recycling, with a long-term goal of reaching full
groundwater independence, pending infrastructure capacity.
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Council Member Weber inquired about rising water expenses.
Mr. Vukojevic noted that although groundwater reliance has increased, costs continue to rise.
He explained that three years ago, 14,000 acre-feet cost $10 million, while last year, 12,000
acre-feet cost $12 million. He noted that groundwater costs are rising about 10% annually, and
imported water costs, which typically increase by 5-6% per year, rose by 12% this year. He
advised that groundwater costs are expected to stabilize at 4% annual increases, while
imported water will likely continue to rise at double-digit rates.
Committee Member Collopy referenced 2021 when 95% of the City’s 15,070 acre-feet came
from groundwater and asked why that was an optimal year.
Mr. Vukojevic attributed it to peak system performance and reaffirmed that maximizing
available resources remains a priority.
Committee Member Cashion asked about the City's role in groundwater replenishment.
Mr. Vukojevic confirmed that replenishment is managed by the Orange County Water District,
which recycles wastewater and imports state water. He reported that recent recycling
expansions have significantly boosted groundwater supplies.
Council Member Weber inquired about declining water usage.
Mr. Vukojevic reported a two-year decline, reducing revenue. He noted that projections
estimate an increase to 13,100 acre-feet, but conservation efforts continue to impact revenue.
He clarified that the City is adjusting its rate structure to better align costs with billing. He noted
that the latest study aimed to recover 60% of costs through a balanced fixed-variable fee
structure.
Committee Member Collopy inquired if rate studies should occur more frequently.
Mr. Vukojevic stated that studies will now be conducted every four years instead of five to
maintain financial stability while preventing sudden rate increases. He noted that some
agencies conduct annual studies, but frequent adjustments can create instability.
Committee Member Collopy questioned whether the escalation rate in the study was adequate.
Mr. Vukojevic assured that it was, emphasizing the ongoing need to balance inflationary
pressures with long-term financial planning. He clarified that additional rate studies could be
conducted outside the four-year cycle if needed.
Mr. Vukojevic explained that conservation was a key factor in the previous rate study. He
reported that water conservation funding is budgeted at $200,000 annually for drought
response, though actual spending is often lower. He noted that other budget components, such
as consultant fees and federal compliance costs, are included in contract services. Inflation
also impacts expenses.
Council Member Weber inquired whether inflation has increased supply costs.
Mr. Vukojevic confirmed rising costs due to inflation and water price increases. He also reported
that reserves remain a key performance measure. He explained that the City aims to maintain
reserves between $18 million and $21 million over the next five years, covering 120 days of
expenses, 75% of the Capital Improvement Program (CIP), and a 30% water use reduction
contingency. He noted that major expenditures and claims payments will lower reserves to $14
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million by 2027-28. He emphasized that the department is focused on rebuilding reserves while
advancing capital improvements.
Committee Member Collopy inquired about how reserve goals are determined.
Mr. Vukojevic explained they are based on industry standards, American Water Works
Association guidelines, and practices from other agencies. He noted that factors include billing
cash flow, revenue generation, and capital improvement needs. He explained that a 30%
reduction in water usage was incorporated into the reserve methodology, reflecting a long-term
decline in consumption. He further explained that historically, the City produced 20,000 acre-
feet annually, while current production is around 13,000-14,000 acre-feet.
Committee Member Collopy questioned whether a $21 million reserve target, over 50% of
annual revenue, was excessive.
Mr. Vukojevic stated that total expenses for the year are projected at $40.5 million, with annual
increases of $2-$3 million. He explained that by 2027-28, revenue is expected to reach $47-
$48 million, reducing the reserve ratio over time. He noted that though reserves are below
target, the City remains confident in supporting capital projects and financial obligations. He
emphasized that revenue stability remains a challenge due to weather fluctuations.
Council Member Weber asked about how claims are valued.
Finance Director Jason Al-Imam explained that claims are valued as part of an annual actuarial
valuation. He also noted that claims expenses are allocated through internal service fund
charges.
Mr. Vukojevic announced the largest upcoming investment: a joint water well project with
Laguna Beach in Fountain Valley. He reported that the City will cover two-thirds of the $17
million cost, receiving two-thirds of the water. He advised that financing options include bonds
or a low-interest loan from the Orange County Water District. He explained that while the City
has historically avoided debt, financing this project may be justified given its long-term benefits.
Chair Stapleton noted that the City Council and financial experts will determine the best
approach.
Committee Member Collopy called for a thorough review of the debt proposition.
Council Member Weber inquired whether the 4.45% interest rate was fixed over 20-30 years
and if prepayment penalties applied.
Mr. Al-Imam estimated the financing rate would cost between 3.8% and 4.3%, depending on
the loan term, and noted that bond financing typically includes a 10-year call period before early
repayment.
Mr. Vukojevic reported that the Orange County Water District is developing a loan program to
encourage well construction and increase groundwater pumping capacity. He explained that
the City is not yet ready to utilize this program but will consider it alongside bond market options
when financing is needed. He noted that several financial changes are expected to impact
planning, including the introduction of a credit card convenience fee to offset $600,000 in
annual transaction costs.
Committee Member Collopy inquired if this was discussed in the fee study.
Mr. Vukojevic confirmed it was.
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Committee Member Collopy questioned why water rates remain unchanged while a new fee is
introduced, noting that credit card costs were factored into the original rate study.
Mr. Vukojevic confirmed that these costs were included but emphasized that recovering them
through a fee would free up funds for infrastructure. Ms. Leung added that rising expenses
have increased financial pressures, and recovering some transaction costs allows for more
capital investment.
Mr. Vukojevic also reported that development impact fees are expected to contribute new
revenue. He explained that monthly billing, beginning in March, will improve revenue
predictability and enhance leak detection. He noted that the Wastewater Division, responsible
for sewer maintenance, is in the second year of a five-year rate increase plan.
Council Member Weber inquired about projected revenue from development impact fees.
Mr. Vukojevic stated there is no precise estimate yet, as fees apply only to new projects still in
early planning stages.
Shifting to General Fund items, Mr. Vukojevic reported that the storm drain division maintains
catch basins and stormwater systems. He advised that the City operates 90 tide valves, with
some automation but heavy reliance on manual pumping during storms. He explained that
staffing increases from seven to 35 workers during significant rainfall. He reported that plans
are underway for a master stormwater pump station on Balboa Island, though confined spaces
and infrastructure challenges complicate permanent pump installations.
Mr. Vukojevic reported that street sweeping and graffiti removal remain priorities, though costs
have risen due to prevailing wage contracts. He noted that the City manages 7,000 streetlights,
with LED conversions helping reduce electricity use despite rising costs.
Mr. Vukojevic reported that the City operates 16 aging oil wells, though declining oil prices and
regulatory constraints make profitability difficult. He noted that all oil revenue goes to the
Tidelands Fund, but new laws limit rehabilitation efforts. He explained that the long-term plan
is to decommission the wells through a self-funded process.
Committee Member Collopy supported a self-funded decommissioning plan and inquired if
wells could be shut down before decommissioning.
Mr. Vukojevic confirmed that all oil revenue is directed toward an abandonment fund, allowing
gradual decommissioning.
Mr. Vukojevic reported that the Newport Terrace landfill, located near Costa Mesa but under
Newport Beach jurisdiction, is managed through a cost-sharing agreement with the
homeowners association. He noted that the site includes a gas extraction system that complies
with state regulations.
Chair Stapleton opened public comments.
Ms. Scarbrough referenced the cost associated with the Water Enterprise Fund and the
transition from bi-monthly to monthly billing was addressed. She inquired if the additional
expenses for printing, postage, and processing, were considered.
Mr. Al-Imam reported that those expenses were factored into the fiscal year 2024-2025 budget.
Ms. Scarbrough inquired about the monthly fee for late payment, previously set at $40 for bi-
monthly billing had been addressed.
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Mr. Al-Imam clarified that it will remain unchanged for now, as no adjustments have been made
to that fee structure.
Ms. Scarbrough referenced the recent wildfires and inquired if evaluations for fire safety
improvements, particularly for hydrants, have been conducted.
Mr. Vukojevic reported that discussions have occurred. He referenced a major CIP project,
currently in the design phase, that involves Zone 3 and Zone 4 system upgrades which will
enhance overall system capacity. He noted that a comprehensive analysis of backup systems,
generators, and emergency connections has also been completed, and no additional
infrastructure improvements are currently deemed necessary.
Ms. Scarbrough inquired about the timeline for realizing revenue when bringing the new water
well into operation.
Mr. Vukojevic explained that the project is expected to take approximately three years,
accounting for entitlement approvals, design, bidding, and a one-year construction period. He
explained that once completed, the well will not generate direct revenue but will result in
expenditure savings, as the City will be able to reduce reliance on purchased state water.
Mr. Moser inquired if fire hydrants operate on a separate system from residential water lines.
Mr. Vukojevic clarified that fire hydrants are connected to the same main water system that
serves residential meters, but they utilize larger pipes capable of flowing thousands of gallons
per minute. He emphasized that fire hydrants undergo annual testing and inspection, during
which water flows from every hydrant to ensure functionality. He noted of the approximately
2,300 fire hydrants in the system, only two hydrants are currently out of service due to active
construction projects. He noted that these hydrants are covered and marked, with notifications
provided to the fire department and the affected community.
Mr. Moser inquired about the water flow capacity if all fire hydrants were activated
simultaneously. He assumed that the total output would be less than the optimal capacity under
such conditions. He also sought clarification regarding whether the two referenced pressure
zones would affect overall water production if all hydrants were in use at the same time.
Mr. Vukojevic explained that a study was conducted to model fire flow capacity and system
performance under emergency conditions. He noted that while it is unlikely that all hydrants
would be in use simultaneously, the modeled flow capacity is approximately 100 cubic feet per
second, which equates to 40,000 to 50,000 gallons per minute.
Chair Stapleton inquired about the capacity of the City’s reservoir.
Mr. Vukojevic reported that the City's reservoir system has a total capacity of 200 million
gallons, with current levels at approximately 100 million gallons.
Mr. Moser inquired about the leak detection program, which was a key feature of the transition
to automated metering systems, and inquired if the system had a minimum detectable leak
threshold and, if so, what that threshold was in terms of gallons per day. He also questioned
whether residents with detected leaks were actively notified or if they needed to opt in to receive
notifications.
Water Operations Superintendent Steffen Catron reported that the minimum detectable leak is
one cubic foot per hour.
Mr. Vukojevic reported that the City monitors water usage and notifies 12 to 24 residents per
week when anomalies are detected. He explained that the primary indicator of a potential leak
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is continuous water usage that does not stop overnight or throughout the following day. He
further explained that when such anomalies are identified, notifications are sent, and the City
attempts to contact affected residents.
Chair Stapleton closed public comments.
The item was received and filed.
Prior to the next item being heard, Committee Member Collopy inquired if Newport Beach
provided mutual aid to Pacific Palisades during the recent wildfires.
Fire Chief Boyles reported that two units along with eight firefighters were dispatched to support
fire suppression efforts. He explained that the City would be reimbursed by CalFire at the fully
benefited rate.
C. GENERAL FUND AND TIDELANDS FUND LONG RANGE FINANCIAL FORECAST
UPDATE
Recommended Action:
Receive and file.
Deputy Finance Director Shelby Burguan presented an overview of the Long-Range Financial
Forecast (LRFF), a 20-year projection of the City's financial outlook beyond the 2025-2026
budget. She described the LRFF as a planning and monitoring tool to ensure long-term financial
sustainability.
Ms. Burguan explained that the LRFF is based on the current year’s budget, excluding one-
time expenses, and incorporates projected year-end revenues. She explained that growth
factors are applied to individual accounts, and scenario analyses assess financial impacts
under different economic conditions, including potential recessions. She reported that the
current budget, adjusted for one-time items, serves as the foundation of the model. She noted
that General Fund transfers include $15.3 million allocated to the Facilities Financing Plan
(FFP), $6.5 million to the General Fund Capital Improvement Program (CIP), and $2.5 million
to the Facilities Maintenance Plan Fund. She advised that the Tidelands Harbor Capital Fund
is projected to receive $6 million in 2025-2026, increasing by 2.5% annually until 2032-2033,
when it will be reduced to $4.5 million. She reported that the Parks Maintenance Fund will
receive $2.3 million annually. She noted that the forecast assumes full expenditure of budgets
each year without accounting for year-end surpluses.
Discussing revenue projections, Ms. Burguan reported that property tax, the City’s largest and
most stable revenue source, has grown at an average annual rate of 5.9% over the past 19
years. She reported that the projected growth rate for 2025-2026 is 4%, with a long-term
average of 3.8%. She noted that sales tax, the second-largest revenue source, has historically
been more volatile, growing at an average of 3.1% annually. She advised that the next fiscal
year’s projection reflects a 6.9% increase due to market recovery and the reopening of the
Porsche dealership. She reported that over 20 years, sales tax growth is expected to average
2.6%.
Committee Member Collopy questioned the 6.9% projection.
Ms. Burguan clarified that the increase reflects dealership operations resuming and market
adjustments. She indicated that further details would be provided in the second-quarter update
and the March budget presentation.
Ms. Burguan reported that Transient Occupancy Tax (TOT), the third-largest revenue source,
has grown by an average of 6.7% annually over the past 19 years. She noted the projected
growth rate for 2025-2026 is 3.2%, with a long-term average of 2.9%. She explained that these
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estimates account for recently renegotiated agreements with Visit Newport Beach (VNB), which
increased hotel-based TOT allocations from 18% to 23% as of January, resulting in several
hundred thousand dollars in additional annual revenue. She advised that the remaining 25%
of General Fund revenues are projected to grow at an average rate of 3% annually, with service
fees increasing by 2% and property income, including leases and parking revenues, growing
between 3% and 4% per year.
On the expenditure side, Ms. Burguan noted that salaries and benefits are expected to grow at
2% annually, with no new positions beyond the current budget. She reported that the City plans
to allocate $40 million annually toward its California Public Employees’ Retirement System
(CalPERS) unfunded liability, with full repayment expected by 2032-2033, assuming an
additional $5 million is allocated each year from the year-end surplus. She advised that non-
personnel expenditures are projected to grow by 5.2% annually over the next two decades.
Ms. Burguan referenced the Tidelands Fund Long-Range Financial Forecast, developed in
response to internal audit recommendations. She noted that this forecast provides insight into
General Fund obligations to the Tidelands Fund, including transfers and revenue-sharing
agreements.
Ms. Burguan reported that the General Fund surplus is expected to grow gradually until 2032-
2033 when the City eliminates its CalPERS unfunded liability. She advised that a $10 million
surplus is projected for 2025-2026.
Council Member Weber asked whether actual year-end surpluses tend to exceed estimates.
Ms. Burguan clarified that the forecasted surplus represents the difference between total
revenues and expenses, primarily influenced by vacancy savings.
Mr. Al-Imam added that year-end surpluses are crucial for funding capital projects, the Facilities
Financing Plan, and additional pension payments. He explained that the City budgets $40
million annually for pension contributions but allocates an extra $5 million from surplus funds
to accelerate liability reduction.
Council Member Weber inquired why the City continues making additional CalPERS payments
even when investment performance declines.
Mr. Al-Imam explained that the City follows a dollar-cost averaging approach, ensuring
consistent contributions regardless of market conditions. He noted that CalPERS’ historical
returns have exceeded 6.8%, supporting the expectation that the City will eliminate its
unfunded liability by 2032-2033. He explained that if returns fall below projections, the
repayment timeline may be extended, but maintaining a steady payment schedule helps
mitigate financial volatility.
Ms. Burguan concluded that the General Fund is projected to remain strong over the next 20
years, though the City will continue to face rising costs, pension obligations, and major capital
needs. While recessionary events could impact revenue projections, she emphasized that
short-term deficits can likely be managed without relying on contingency reserves.
Committee Member Collopy inquired if the LRFF remains a useful tool.
Ms. Leung affirmed its importance in providing insight into the City’s long-term financial
position.
Chair Stapleton opened public comments. Hearing none, public comments were closed.
The item was received and filed.
13
Finance Committee Regular Meeting Minutes
January 23, 2025
Page 10 of 10
D. BUDGET AMENDMENTS FOR QUARTER ENDING DECEMBER 31, 2024
Recommended Action:
Receive and file.
Chair Stapleton opened public comments. Hearing none, public comments were closed.
The item was received and filed.
E. WORK PLAN REVIEW
Summary:
Staff will review with the committee the agenda topics scheduled for the remainder of the
calendar year.
Recommended action:
Receive and file.
Chair Stapleton reviewed the work plan and reminded the committee that meeting dates are
updated on the website and should be on their calendars. He noted that the next meeting is
scheduled for February 13 but will be absent and asked for someone to lead in his place.
Mr. Al-Imam added that Committee Member Grant will also be unavailable. He explained that
to maintain a quorum, two more appointments may be needed. He reported that the City
Council meeting on February 11 may result in new appointments, potentially resolving the
issue. Lastly, he noted that, If necessary, the meeting may be rescheduled or postponed until
the meeting in March.
Chair Stapleton opened public comments. Hearing none, public comments were closed.
The item was received and filed.
VII. AJOURNMENT
The Finance Committee meeting adjourned at 4:41 p.m.
Attest:
___________________________________ _____________________
Joe Stapleton, Mayor/Chair Date
Finance Committee
14
March 13, 2025, Finance Committee Agenda Comments
These comments on Newport Beach Finance Committee agenda items are submitted by:
Jim Mosher ( jimmosher@yahoo.com ), 2210 Private Road, Newport Beach 92660 (949-548-6229).
Item No. V.A. MINUTES OF JANUARY 23, 2025
These minor corrections are suggested:
Page 1 of 10 (agenda packet page 5), Item IV, paragraph 2, sentence 1: “Nancy Scarborough
Scarbrough expressed her gratitude for the opportunity to serve on the committee, stating that
it had been a deeply rewarding experience.”
Page 1 of 10 (agenda packet page 5), Item IV, paragraph 4, sentence 1: “Jim Moser Mosher, a
resident, recommended amendments to the meeting minutes.”
Page 1 of 10 (agenda packet page 5), Item IV, paragraph 4, sentence 3: “On page 3 of 7 in the
minutes (page 6 in the packet), he suggested amending "Chair file filed and received report" to
"receive received and file filed.””
Page 3 of 10 (agenda packet page 7), full paragraph 4, sentence 1: “Jim Moser Mosher,
resident, referenced the Annual Comprehensive Financial Reports (ACFRs), and addressed
discrepancies in the ACFR, such as the reported size of the harbor and the number of boats in
the harbor.”
Page 6 of 10 (agenda packet page 10), last paragraph: “Ms. Scarbrough inquired about if the
monthly fee for late payment, previously set at $40 for bimonthly billing, had been addressed.”
Page 7 of 10 (agenda packet page 11), paragraph 6: “Mr. Moser Mosher inquired if fire
hydrants operate on a separate system from residential water lines.”
Page 7 of 10 (agenda packet page 11), paragraph 8: “Mr. Moser Mosher inquired about the
water flow capacity if all fire hydrants were activated simultaneously.”
Page 7 of 10 (agenda packet page 11), paragraph 12: “Mr. Moser Mosher inquired about the
leak detection program, which was a key feature of the transition to automated metering
systems, and inquired if the system had a minimum detectable leak threshold and, if so, what
that threshold was in terms of gallons per day.”
Page 7 of 10 (agenda packet page 11), paragraph 13: “Water Operations Superintendent
Steffen Catron reported that the minimum detectable leak is one cubic foot per hour.”
[note: 1 cubic foot is 7.48 gallons, so this would be 24 cubic feet = 180 gallons per day. With
13,000 acre-feet per year being dispensed to 27,000 meters, the average use would appear
to be 430 gallons per day, although this seems to involve some large users, since the 2023
Rate Study assumes a single-family home use 10 hundred cubic feet per month, or 246
gallons per day. By either standard, the minimum detectable leak of 1 cubic foot per hour
(180 gallons per day) seems rather large.
Item No. 5A1Draft Minutes of January 23, 2025Written CommentsMarch 13, 2025
15
March 13, 2025, Finance Committee agenda comments - Jim Mosher Page 2 of 2
Page 8 of 10 (agenda packet page 12), last sentence: “She explained that these estimates
account for recently renegotiated agreements with Visit Newport Beach (VNB), which increased
hotel-based TOT allocations from 18% to 23% as of January, resulting in several hundred
thousand dollars in additional annual revenue.”
[comment: How would increasing the percentage of TOT allocated to VNB produce an
increase in the amount retained by the City? A review of the Council agenda Item 17 from
November 12, 2024, indicates that while the negotiation referred to resulted in increasing
VNB’s former 18% share of hotel TOT to 23%, it also eliminated VNB’s former 18% share of
the short-term lodging TOT. It appears to be the elimination of the short-term lodging share,
not the increase in the hotel-based allocation, that resulted in increased revenue to the City.]
Page 10 of 10 (agenda packet page 14), Item E, paragraph 1, sentence 2: “He noted that the
next meeting is scheduled for February 13 but he will be absent and asked for someone to lead
in his place.”
16
Agenda Item No. 6A
March 13, 2025
TO: HONORABLE CHAIR AND MEMBERS OF THE COMMITTEE
FROM: Finance Department
Jason Al-Imam, Finance Director/City Treasurer
949-644-3123, jalimam@newportbeachca.gov
SUBJECT: FISCAL YEAR 2024-2025 FEE STUDY UPDATE
SUMMARY:
Fees are regularly studied and updated by departments to ensure the proper recovery
for cost of services in accordance with the cost recovery rates established by the City
Council. Departments are reviewed on a rotating basis such that each department’s fees
are comprehensively studied and updated every 3-5 years. This year, staff has
comprehensively reviewed the fees for the following departments:
• Library
• Recreation and Senior Services
Specific recommendations related to the fees referenced above are discussed in detail
later in this report. The net fiscal impact of the proposed fee changes are projected to
increase the City’s revenue by $192,000, as summarized in the table below.
EXHIBIT 1 - FISCAL IMPACT OF PROPOSED FEE CHANGES
Fee Related
Services Fund
Current Fee
Revenue
Proposed Fee
Revenue
Fiscal
Impact
Current Cost
Recovery
Target Cost
Recovery Note
Library General
Fund $ 91,000 $ 91,000 $ - 1% 1% [a]
Recreation &
Senior Svcs.
General
Fund $6,409,000 $6,601,000 $192,000 28% 29% [b]
Total $6,500,000 $6,692,000 $192,000
[a] Majority of fees and fines for specialized library services remain unchanged.
[b] In alignment with the City’s adopted cost recovery policies, adjustments are proposed. The adjusted
amounts will correspond to the February-to-February CPI change when data is available. The amounts
shown are intended to reflect reasonable estimates.
CITY OF NEWPORT BEACH
FINANCE COMMITTEE
STAFF REPORT
17
Fiscal Year 2024-2025 Fee Study Update
March 13, 2025
Page 2
Staff has also identified necessary administrative fee updates in the various departments
that will be reflected in the redlined version of the Schedule of Fees, Fines, and Rents
(SRFF) that will be included in the fee resolution presented to the City Council. Subject
to City Council approval, staff recommends that the fee schedule updates, with the
exceptions noted in this report, become effective July 1, 2025.
RECOMMENDED ACTION:
Review and discuss the proposed fee updates discussed in this report and provide any
recommendations for consideration by the City Manager and City Council.
DISCUSSION:
NBMC Section 3.36, and Council Policy F-4 (Revenue Measures) provide staff and the
City Council with policy guidance related to setting cost recovery targets and updating
user fees. User fees are charged to a citizen or group for services performed or provided
by a government agency on their behalf. If the service primarily benefits an individual or
group of people, then the burden of that cost should be borne by the person receiving
that benefit. NBMC Section 3.36.030 sets the cost recovery for user fees at 100%, apart
from the subsidized fees listed in Exhibit “A” of that same section, as well as those limited
by California or Federal statutes. A recommendation for less than a 100% cost recovery
rate may occur when a service is beneficial to the community at large along with specific
individuals or groups, and/or when there is an economic incentive, or disincentive, to do
so. In these cases, another City revenue source – in most cases, the General Fund -
subsidizes the service. Any newly proposed fee or fee increase that is not approved by
the City Council will by default be subsidized by the General Fund.
The SRFF primarily includes cost-of-services fees, which are designed to recover the
City’s cost to provide the related service. To establish fees based on full cost recovery,
it is necessary to determine the cost of services. Using well-established cost accounting
methodologies, the City’s consultant, ClearSource Financial Consulting (ClearSource),
conducts a comprehensive review and update of the Citywide cost allocation plan, and
direct user fee calculations for each department on a rotating basis every three years.
This year, ClearSource studied the Library Department and the Recreation and Senior
Services Department.
A large part of fees presented in these departments are related to a market-based
component for reserved access to public space in the City of Newport Beach. As part of
this study, ClearSource met with City staff from each studied department to discuss the
services provided, the staff resources and time estimates for delivering the related
services and discuss use of the public space facilities. To factor in both direct and indirect
costs, ClearSource then calculated the department staff’s fully burdened hourly rate,
which includes both internal administrative as well as citywide overhead costs. A cost
recovery analysis was provided to show whether the departments have cost recovery in
aggregate.
18
Fiscal Year 2024-2025 Fee Study Update
March 13, 2025
Page 3
Based on the results of the fee study, it is common for some fees to increase while others
decrease. The most common reasons for these changes are:
1) changes in costs, which most often increase over time;
2) changes in the staff performing the service; and/or
3) changes in the time required to perform the service.
Once the calculations are confirmed, department staff recommends either full cost
recovery or a subsidy for the fee.
The remainder of this report focuses on how studied fees are changing. Before and after
illustration of each department’s studied fees can be found in Attachment A.
Library Department
The Newport Beach Public Library has a mission “to serve as the cultural, educational
and informational heart of the City.” There are four branch locations throughout the City
that provide an array of services, programs, and events offered to the public. The
department was last studied in FY 2021-22.
Many of the Library fees have no proposed changes in the areas of Processing Charges
for Replacement Items, Fines for Overdue Materials, Library Services, and Replacement
Costs of Materials. Notable increases are in the rates for the Central Library Community
Room rental, with considerations given to room size and available amenities while aiming
to maintain modest rates. The Library Cancellation Charge, Setup and Cleanup Fees for
the Central Library Community Room, Test Proctoring, and Passport Photo Fees are
determined by cost-of-service time estimates.
In this department, the following changes are proposed:
1. Deposits: Central Library Community Room – The Central Library Community
Room Deposit and Refundable Cleaning Deposit have been consolidated into
one fee. Previously, $196 was asked up front as a deposit and $96 from
deposits were refunded if there are no damages. In most cases, the deposit
has always been refunded. The proposed consolidation of the fee will now
deduct any damages from the initial $100 deposit.
2. Fines for Overdue Materials: Video Games, Rental Movies – A change was
made to incorporate Rental movies to the category.
3. Library Services: Fax Machine Use – A fee of $1 per page has been reflected
in this section.
The proposed changes to Library fees have no fiscal impact as a target cost recovery of
1% remains. It should be noted that the services the Library provides for the public benefit
of the community are primarily subsidized by the General Fund, grants, and donations
and contributions.
19
Fiscal Year 2024-2025 Fee Study Update
March 13, 2025
Page 4
Recreation and Senior Services Department
The Recreation and Senior Services Department (RSS) works to enhance the
community’s quality of life by providing safe and well-maintained facilities and parks. The
department responds to community needs through quality educational, recreational,
cultural and social programs for people of all ages. The department was last studied in
FY 2021-22.
A portion of the fees in RSS have limited cost recovery percentages or dollar amounts as
indicated in NBMC Section 3.36.030 Exhibit “A”. As such, certain fees shown in the
proposed changes do not reflect any variances and it is not felt at this time that
adjustments to municipal code are necessary.
In this department, the following changes are proposed:
1. Administration: Parent & Me Swim and Swim Lessons – Changes to presentation
of fees have been made to eliminate redundancy. Nonresident fees are addressed
in Registration and Contract Classes: Nonresident Additional Charge – Classes.
Resident classes under Swim Lessons have also been updated to be subject to
CPI.
2. Facility Use Deposits: Cleaning Fee & Security Guards– These fees have been
moved to a new section under Rental and Event Fees.
3. Lincoln Gymnasium – All fees associated with the rentals at the Lincoln
Gymnasium have been removed as the function is being administered by Newport
Mesa Unified School District.
4. Newport Coast Community Center: Preschool Room – The Newport Coast
Community Center is making available a space of approximately 500 square feet
to rent out with Commercial Rates, Non-Profit Rates, and Private Rates are
proposed.
5. Senior Services: Oasis Garden Membership – New fees are proposed for the
rental of various sizes of garden plots in the Oasis Garden as the City is taking
over the administration of the program from the Friends of OASIS.
6. Special Events: Surf Contest-Amateur Late/Day of Registration Fee – A $5 fee for
lates registrations to surf contest is proposed to encourage on time registration.
7. Special Services: Preschool 101 – The fees under this program are proposed to
be eliminated as use for the program has dwindled as the Newport Mesa Unified
School District which offers Transitional Kindergarten (T-K) at all Newport Beach
elementary schools continues to expand preschool offering locations.
20
Fiscal Year 2024-2025 Fee Study Update
March 13, 2025
Page 5
8. Junior Lifeguards Building: Various Subsections – With the opening of the Junior
Lifeguards Building in June 2024, new facility fees are proposed for the rental of
the building and patio area.
9. Lecture Hall: Lecture Hall – The Lecture Hall will offer seating for 299 patrons and
is expected to be completed in January 2026. Proposed rental rates are provided
for the lecture hall for both resident and nonresidents under Commercial Rates,
Non-Profit Rates, Private Rates, and Resident Non-profit Youth Service
Organization Rate.
10. Lecture Hall: Stahr Courtyard – The Stahr Courtyard will be adjacent to the Lecture
Hall and has proposed rental rates for resident and nonresidents under various
rate categories.
11. Lecture Hall: A/V Specialist – A new pass-through cost for an A/V specialist is
proposed for instances where an A/V Specialist is requested with a facility rental.
The overall fiscal impact for the proposed fee updates in the RSS Department targets a
29% cost recovery and is an estimated increase of $192,000 in revenues.
Other Updates
Even when a department is not scheduled for a comprehensive fee study, occasionally,
operations will change enough that the non-studied departments will request one or two
fee study changes for consideration and adoption. As part of this study and to present a
comprehensive and thorough update on the City’s fees and current operations, staff
considered the following additional updates outside of the departments scheduled to be
studied.
The Community Development Department is proposing updates to the following:
1. Special Inspector Licenses – There is a new procedure from a paper process to
an online application that has made processing time for both new applications
and renewals more efficient. It is proposed that the staff review of each trade
classification for new applications and renewals be combined to one fee of $59
per certification.
2. Coastal Development Permit (CDP): All Others – It is recommended that the All
Others fee category be removed as this fee was originally added in as a
contingency measure in case a deposit account on a CDP was requested. A
footnote is recommended to be added to CDP Standalone that would indicate that
a move to a deposit base can occur should staff find that additional work is
required.
3. Environmental Documents – A footnote is recommended for clarification.
4. Extension of Time – To consolidate fees the Subdivision Code and ZC (except
21
Fiscal Year 2024-2025 Fee Study Update
March 13, 2025
Page 6
Abatement Period) are proposed to be combined into one. The rates for both fees
are presently the same and would be increased by CPI once the inflationary factor
is determined.
5. Subdivisions – Tentative Tract Map & Vesting Tentative Map fee – These fees
are being requested to be combined into one fee as the conditions of approval
are the same. In the last study update, the fee for Vesting Tentative Map was
erroneously not updated for CPI which accounts for the differences in rates
presently reflected.
Notably, the Finance Department will be completing the two-year period phase in of the
Short-Term Lodging Initial Permit and Renewal rates to reflect full cost recovery after
approved by council in April 2024; the rates for these fees will be $300 and $336,
respectively. It is proposed to include a Change of Information fee under the Short-Term
Lodging Permits section that incorporates processing times comparable to the Change
in Information in Business License of $14.
The Finance Department is also proposing clarifying language to FilmLA rates with a
footnote that the rates are passed through based on the contract rates set by the vendor.
Additionally, dog license fees that were previously listed in the Finance Department will
be reflected under the Police Department in the SRFF as the department processing
most license applications has changed.
Various Development Impact Fees and an In Lieu Park Dedication Fee are proposed to
be added and reference Resolutions No. 2024-83 and 2024-75, respectively. Only the
development impact fees would be subject to CPI.
A minor update is proposed in the Public Works Department to update the Appeals
section title to Public Hearing & Appeals. This change will be reflected in the proposed
SRFF that is taken to council.
CPI Updates - The applicable rental fees within each studied department as well as all
applicable fees listed in the SRFF that are subject to CPI increases based on prior
resolutions, will be increased by CPI effective July 1, 2025. The applicable cost-of-service
fees within each studied department this fiscal year will be increased by CPI effective July
1, 2025. However, the percentage by which these fees, including the rental fees
referenced above, will increase is not yet known as the City’s methodology in calculating
the change in CPI is by using February of the prior year to February of the current year.
The proposed increases will be included in the redline version of the SRFF that will be
attached to the fee resolution when the fee study update is considered by the City Council.
CONCLUSION:
Subject to City Council approval of the fees as recommended, it is estimated that
approximately $192,000 of additional revenues will be generated for the City. However,
22
Fiscal Year 2024-2025 Fee Study Update
March 13, 2025
Page 7
this projection does not account for any fees where volume statistics are unavailable.
The City Council’s policy of ensuring regular review of the City’s cost-of-service fees and
adequate cost recovery will continue to ensure adequate cost recovery from users of the
City’s fee-related services. This then facilitates the redirection of general tax revenues
currently subsidizing fee-supported services to maintaining and enhancing non-fee
supported services and programs.
Staff will present the proposed fee recommendations to the City Council for formal
consideration in April and will incorporate any feedback received from the Finance
Committee into staff’s final recommendations.
Prepared and Submitted by:
/s/ Abigail Marin
Abigail Marin
Budget Analyst
Attachments:
A. FY 2024-25 Studied Department Changes – Illustration of Proposed
Fee Changes
B. Newport Beach Municipal Code Section 3.36.030
23
ATTACHMENT A
FY 2024-25 Studied Department Changes – Illustration of Proposed Fee Changes
24
Illustration of Proposed Fee Changes
25
City of Newport Beach - Schedule of Rents, Fines and Fees
LIBRARY
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPI
Facility Use - Insurance, Deposits And Set-up Fees May Be Required,
Availability May Be Limited, Other Restrictions May Apply
Cancellation Charge
1 Library Cancellation Charge $59.00 $60.00 1.7%$1.00 all programs &
facilities
Yes
Deposits
2 Central Library Community Room $196.00 $100.00 -49.0%($96.00)No
2 Central Library Community Room $100.00 No
3 Refundable Cleaning Deposit $96.00 No
Meeting Rooms
3 Central Library Community Room
a) Non-Profit Resident Rate $50.00 $60.00 20.0%$10.00 per hr, 2 hour min Yes
b) Non-Profit Nonresident Rate $95.00 $120.00 26.3%$25.00 per hr, 2 hour min Yes
c) Private Resident Rate $80.00 $90.00 12.5%$10.00 per hr, 2 hour min Yes
d) Private Nonresident Rate $160.00 $180.00 12.5%$20.00 per hr, 2 hour min Yes
Setup And Cleanup Fees
4 Central Library Community Room $138.00 $156.00 13.0%$18.00 Yes
Fines for Overdue Materials
5 DVDs (non-rental)$0.25/day, max $20 $0.25/day, max $20 0.0%$0.00 No
6 General Materials, New Books, CDs $0.25/day, max $10 $0.25/day, max $10 0.0%$0.00 No
7 Laptop $5/hr, max $1,200 $5/hr, max $1,200 0.0%$0.00 No
8 Paperbacks, Periodicals $0.25/day, max $5 $0.25/day, max $5 0.0%$0.00 No
9 Tech Toys $5/day, max $400
$0.25/day, max $400
$5/day, max $400 0.0%$0.00 No
10 Video Games, Rental Movies $1/day, max $20 $1/day, max $20 0.0%$0.00 No
Library Services $0.00
11 Black and White Copies (Self-Service Copier)$0.15 $0.15 0.0%$0.00 per copy [a]No
12 Color Copies (Self-Service Copier)$0.45 $0.45 0.0%$0.00 per copy [a]No
13 Black and White Copies (from Printer)$0.15 $0.15 0.0%$0.00 per copy [a]No
14 Color Copiers (from Printer)$0.45 $0.45 0.0%$0.00 per copy [a]No
15 Inter Library Loan $5.00 $5.00 0.0%$0.00 per unit [a]No
16 Fax Machine Use $1.00 $1.00 0.0%$0.00 per page No
17 Materials Use $1.00 $1.00 video/book per unit [a]No
18 Test Proctoring $24.00 $36.00 50.0%$12.00 fixed fee; per test Yes
Passport Services
19 Passport Execution Fee $35.00 $35.00 0.0%$0.00 [b]No
20 Passport Photo Fee $26.00 $24.00 -7.7%($2.00)Yes
Description
26
City of Newport Beach - Schedule of Rents, Fines and Fees
LIBRARY
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
Processing Charges for Replacement Items
21 General Materials, DVDs, Video Games $10.00 $10.00 0.0%$0.00 No
22 Paperbacks (mass market)/Periodicals $3.00 $3.00 0.0%$0.00 No
23 Tech Toys $20.00 $20.00 0.0%$0.00 [d]No
Replacement Cost of Materials [c]
24 CDs $20.00 $20.00 0.0%$0.00 No
25 Compact Disc Cases $1.00 $1.00 0.0%$0.00 per case No
26 Damage to Barcode or RFID tag on Library Materials $1.00 $1.00 0.0%$0.00 No
27 DVD/CD Cases $4.00 $4.00 0.0%$0.00 per case No
28 DVDs $25.00 $25.00 0.0%$0.00 No
29 General Materials $20.00 $20.00 0.0%$0.00 No
30 Tech Toys $400.00 $400.00 0.0%$0.00 No
31 Laptops and/or peripherals $1,200.00 $1,200.00 0.0%$0.00 No
32 Paperbacks, Periodicals $5.00 $5.00 0.0%$0.00 No
33 Video Games $50.00 $50.00 0.0%$0.00 No
[a]Recovery per M.C. 3.36.030 Exhibit A
[c][b]Refer to City of Newport Beach website - Passport Services. $35 Recovery per 22 US Code 214. Authorized by the U.S. Department of State, Bureau of Consular Affairs, Passport Services. Maximum permitted by Gov't Code.
[e][c]Actual replacement cost of the item. When materials are replaced, fines paid are applied to replacement and processing charge.
[d]Fine that was established by the Board of Library Trustees to correspond to the tech toys collection.
27
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPI
Administration
1 Admin Processing Fee $5.00 $5.00 0.0%$0.00 for programs & facility use charges [a]No
2 Badge Replacement $5.00 $5.00 0.0%$0.00 [a]No
3 Class Refund
a) For classes $74 or less $10.00 $10.00 0.0%$0.00 [a]No
b) For classes $75 and over $20.00 $20.00 0.0%$0.00 [a]No
Adult Sports
4 Adult League
a) Nonresident Player Card $25.00 $25.00 0.0%$0.00 per player [a]No
b) Nonresident Replacement Player Card $15.00 $15.00 0.0%$0.00 per player [a]No
c) Resident Player Card $20.00 $20.00 0.0%$0.00 per player [a]No
d) Resident Replacement Player Card $10.00 $10.00 0.0%$0.00 per player [a]No
e) Adult Sports Drop In
i) Single Drop In $3.00 $3.00 0.0%$0.00 single drop in [a]No
ii) 5 Punch Pass $15.00 $15.00 0.0%$0.00 5 punch pass [a]No
iii) 20 Punch Pass - Resident $50.00 $50.00 0.0%$0.00 20 punch pass -
resident
[a]No
iv) 20 Punch Pass - Nonresident $60.00 $60.00 0.0%$0.00 20 punch pass -
nonresident [a]No
5 Adult Sports Late Registration Fee $30.00 $30.00 0.0%$0.00 [a]No
6 Adult Sports League (Resident and Nonresident)R.S.S. Director
negotiates contractor fee
R.S.S. Director
negotiates contractor fee
[a]No
7 Sports Classes R.S.S. Director negotiates contractor
fee
R.S.S. Director negotiates contractor
fee
per person [a]No
Aquatic Activities
8 Lap Swim
a) 5 Punch Pass $16.00 $16.00 0.0%$0.00 5 punch pass [a]No
b) Nonresident
i) Annual Pass $209.00 $209.00 0.0%$0.00 annual pass [a]No
ii) 20 Punch Pass $66.00 $66.00 0.0%$0.00 20 punch pass [a]No
c) Resident
i) Annual Pass $176.00 $176.00 0.0%$0.00 annual pass [a]No
ii) 20 Punch Pass $55.00 $55.00 0.0%$0.00 20 punch pass [a]No
9 Lap Swim Senior
a) 5 Punch Pass $11.00 $11.00 0.0%$0.00 5 punch pass [a]No
b) Nonresident
i) Annual Pass $154.00 $154.00 0.0%$0.00 annual pass [a]No
ii) 20 Punch Pass $49.00 $49.00 0.0%$0.00 20 punch pass [a]No
c) Resident
i) Annual Pass $121.00 $121.00 0.0%$0.00 annual pass [a]No
ii) 20 Punch Pass $38.00 $38.00 0.0%$0.00 20 punch pass [a]No
Description
28
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
10 Parent & Me Swim
a) Nonresident $38.00 [a]No
b) Resident $33.00 [a]No
10 Recreation Swim
a) 17 yrs old & under $2.00 $2.00 0.0%$0.00 drop in [a]No
b) Adult $3.00 $3.00 0.0%$0.00 drop in [a]No
11 Swim Lessons
a) Nonresident
i) Group $61.00 [a]No
ii) Semi-private $150.00 [a]No
iii) Private $104.00 [a]No
a) Resident
i) Group $56.00 $57.00 1.8%$1.00 [a]Yes
ii) Semi-private $93.00 $96.00 3.2%$3.00 [a]Yes
iii) Private $139.00 $143.00 2.9%$4.00 [a]Yes
iv) Parent & Me Swim $33.00 $34.00 3.0%$1.00 [a]Yes
Cancellation Fees
12 Refund Charge All Other Programs and Facilities
a) Program Or Facility Use
i) less than $75.00 $10.00 $10.00 0.0%$0.00 [b]No
ii) $75.00 or more $20.00 $20.00 0.0%$0.00 [b]No
FACILITY USE [d]
Deposits
14 Cleaning Fee $150.00 [b]No
13 Gymnasiums $185.00 $185.00 0.0%$0.00 [b]No
14 Meeting Rooms And Parks
a) Under 75 People $100.00 $100.00 0.0%$0.00 [b]No
b) 76 And More People $150.00 $150.00 0.0%$0.00 [b]No
15 OASIS Event Center Room
a) No Alcohol $200.00 $200.00 0.0%$0.00 [b]No
b) With Alcohol $400.00 $400.00 0.0%$0.00 [b]No
16 OASIS Large Classroom $185.00 $185.00 0.0%$0.00 [b]No
17 OASIS Small Classroom $100.00 $100.00 0.0%$0.00 [b]No
20 Security Guards $36.00 per hour [b]No
29
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
Marina Park Boating Program
18 Boat Rental
a) J/22 $21.00 $21.00 3.4%$0.00 per hour [b]Yes
b) RS Quest, Lido & Sabot $16.00 $16.00 3.4%$0.00 per hour [b]Yes
19 Sail Pass Test $70.00 $72.00 3.4%$2.00 [b]Yes
20 Sailing Pass Annual Membership
a) Adult $669.00 $691.00 3.4%$22.00 [b]Yes
b) Student $334.00 $345.00 3.4%$11.00 [b]Yes
21 Sailing Pass Quarterly Membership - Student $111.00 $114.00 3.4%$3.00 [b]Yes
22 Stand Up Paddleboard (SUP)/Kayak Rentals $21.00 $21.00 3.4%$0.00 per hour [b]Yes
a) 5 Punch Pass $83.00 $85.00 3.4%$2.00 [b]Yes
b) 10 Punch Pass $111.00 $114.00 3.4%$3.00 [b]Yes
30
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
Meeting Rooms
23 Bonita Creek, Carroll Beek, Cliff Drive, Mariners/VJC
a) Commercial Rates
i) Resident Fee $177.00 $182.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $359.00 $371.00 3.4%$12.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $53.00 $54.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $104.00 $107.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $87.00 $89.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $176.00 $181.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $22.00 $22.00 3.4%$0.00 per hr, 2 hr minimum [b]Yes
24 Civic Center Community Room
a) Commercial Rates
i) Resident Fee $384.00 $396.00 3.4%$12.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $696.00 $719.00 3.4%$23.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $146.00 $150.00 3.4%$4.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $221.00 $228.00 3.4%$7.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $216.00 $223.00 3.4%$7.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $346.00 $357.00 3.4%$11.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $90.00 $93.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
25 Civic Center Lawn
a) Commercial Rates
i) Resident Fee $285.00 $294.00 3.4%$9.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $533.00 $550.00 3.4%$17.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $80.00 $82.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $125.00 $129.00 3.4%$4.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $90.00 $93.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $146.00 $150.00 3.4%$4.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $59.00 $60.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
31
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
26 Council Chamber
a) Commercial Rates
i) Resident Fee $289.00 $298.00 3.4%$9.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $572.00 $591.00 3.4%$19.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $55.00 $56.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $104.00 $107.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $87.00 $89.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $176.00 $181.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $29.00 $29.00 3.4%$0.00 per hr, 2 hr minimum [b]Yes
27 Newport Theater Art Center $482.00 $498.00 3.4%$16.00 [c]Yes
32
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
Community Youth Center
28 Small Classroom or Dance Room
a) Commercial Rates
i) Resident Fee $196.00 $202.00 3.4%$6.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $393.00 $406.00 3.4%$13.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $59.00 $60.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $115.00 $118.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $96.00 $99.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $194.00 $200.00 3.4%$6.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $27.00 $27.00 3.4%$0.00 per hr, 2 hr minimum [b]Yes
Lincoln Gymnasium
29 Lincoln Gymnasium
a) Commercial Rates
i) Resident Fee $395.00 per hr, 2 hr minimum [b]Yes
ii) Commercial Fee $757.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $87.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $152.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $119.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $217.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $40.00 per hr, 2 hr minimum [b]Yes
Marina Park
29 Lawn
a) Commercial Rate $285.00 $294.00 3.4%$9.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rate $80.00 $82.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
c) Private Rate $90.00 $93.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $59.00 $60.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
30 Large Event Center
a) Commercial Rates
i) Resident Fee $435.00 $449.00 3.4%$14.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $798.00 $824.00 3.4%$26.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $157.00 $162.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $355.00 $366.00 3.4%$11.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $276.00 $285.00 3.4%$9.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $474.00 $489.00 3.4%$15.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $90.00 $93.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
33
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
31 Large Room
a) Commercial Rates
i) Resident Fee $165.00 $170.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $293.00 $302.00 3.4%$9.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $57.00 $58.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $130.00 $134.00 3.4%$4.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $101.00 $104.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $176.00 $181.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $28.00 $28.00 3.4%$0.00 per hr, 2 hr minimum [b]Yes
32 Medium Room
a) Commercial Rates
i) Resident Fee $125.00 $129.00 3.4%$4.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $237.00 $244.00 3.4%$7.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $44.00 $45.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $104.00 $107.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $79.00 $81.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $136.00 $140.00 3.4%$4.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $22.00 $22.00 3.4%$0.00 per hr, 2 hr minimum [b]Yes
33 Small Room
a) Commercial Rates
i) Resident Fee $97.00 $100.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $179.00 $185.00 3.4%$6.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $35.00 $36.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $81.00 $83.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $59.00 $60.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $107.00 $110.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $15.00 $15.00 3.4%$0.00 per hr, 2 hr minimum [b]Yes
Newport Coast Community Center
34 Gymnasium
a) Commercial Rates
i) Resident Fee $436.00 $450.00 3.4%$14.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $838.00 $866.00 3.4%$28.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $96.00 $99.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $167.00 $172.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $132.00 $136.00 3.4%$4.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $239.00 $247.00 3.4%$8.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $51.00 $52.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
34
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
35 Large Classroom
a) Commercial Rates
i) Resident Fee $333.00 $344.00 3.4%$11.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $643.00 $664.00 3.4%$21.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $80.00 $82.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $162.00 $167.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $155.00 $160.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $303.00 $313.00 3.4%$10.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $57.00 $58.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
36 Small Classroom
a) Commercial Rates
i) Resident Fee $196.00 $202.00 3.4%$6.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $393.00 $406.00 3.4%$13.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $59.00 $60.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $115.00 $118.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $96.00 $99.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $194.00 $200.00 3.4%$6.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $27.00 $27.00 3.4%$0.00 per hr, 2 hr minimum [b]Yes
37 Preschool Room
a) Commercial Rates
i) Resident Fee $62.00 $64.00 3.4%$2.00 per hr, 2 hr minimum Yes
ii) Nonresident Fee $110.00 $113.00 3.4%$3.00 per hr, 2 hr minimum Yes
b) Non-Profit Rates
i) Resident Fee $23.00 $23.00 3.4%$0.00 per hr, 2 hr minimum Yes
ii) Nonresident Fee $49.00 $50.00 3.4%$1.00 per hr, 2 hr minimum Yes
c) Private Rates
i) Resident Fee $40.00 $41.00 3.4%$1.00 per hr, 2 hr minimum Yes
ii) Nonresident Fee $79.00 $81.00 3.4%$2.00 per hr, 2 hr minimum Yes
d) Resident Non-profit Youth Service Organization Rate $15.00 $15.00 3.4%$0.00 per hr, 2 hr minimum Yes
35
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
OASIS Senior Center
38 OASIS Event Center Room
a) Commercial Rates
i) Resident Fee $445.00 $459.00 3.4%$14.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $798.00 $824.00 3.4%$26.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $165.00 $170.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $253.00 $261.00 3.4%$8.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $248.00 $256.00 3.4%$8.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $408.00 $421.00 3.4%$13.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $90.00 $93.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
39 OASIS Large Classroom
a) Commercial Rates
i) Resident Fee $333.00 $344.00 3.4%$11.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $643.00 $664.00 3.4%$21.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $80.00 $82.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $162.00 $167.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $155.00 $160.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $303.00 $313.00 3.4%$10.00 per hr, 2 hr minimum [b]Yes
40 OASIS Small Classroom
a) Commercial Rates
i) Resident Fee $196.00 $202.00 3.4%$6.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $393.00 $406.00 3.4%$13.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $59.00 $60.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $115.00 $118.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $96.00 $99.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $194.00 $200.00 3.4%$6.00 per hr, 2 hr minimum [b]Yes
Setup And Cleanup Fees Rental and Event Fees
41 Energy Surcharge pass through pass through [a]No
42 Cleaning Fee $150.00 $150.00 0.0%$0.00 [b]No
43 Security Guards $36.00 $36.00 0.0%$0.00 per hour [b]No
36
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
MBAC Pool Use Fees
44 Additional Lifeguard Staff $33.00 $33.00 0.0%$0.00 per staff, per hour [a]No
45 Energy Surcharge pass through pass through all groups [a]No
46 Exclusive Use Rate
a) Non-Profit
i) Resident $87.00 $89.00 3.4%$2.00 per hour [a]Yes
ii) Nonresident $110.00 $113.00 3.4%$3.00 per hour [a]Yes
b) Private
i) Resident $193.00 $199.00 3.4%$6.00 per hour [a]Yes
ii) Nonresident $223.00 $230.00 3.4%$7.00 per hour [a]Yes
c) Commercial
i) Resident $358.00 $370.00 3.4%$12.00 per hour [a]Yes
ii) Nonresident $388.00 $401.00 3.4%$13.00 per hour [a]Yes
47 School Dist Maintenance Fee pass through pass through [a]No
48 Security Deposit on MBAC Rentals $250.00 $250.00 0.0%$0.00 [a]No
49 Shared Use Rate
a) Non-Profit
i) Resident $52.00 $53.00 3.4%$1.00 per hour [a]Yes
ii) Nonresident $99.00 $102.00 3.4%$3.00 per hour [a]Yes
b) Private
i) Resident $105.00 $108.00 3.4%$3.00 per hour [a]Yes
ii) Nonresident $129.00 $133.00 3.4%$4.00 per hour [a]Yes
c) Commercial
i) Resident $252.00 $260.00 3.4%$8.00 per hour [a]Yes
ii) Nonresident $294.00 $303.00 3.4%$9.00 per hour [a]Yes
50 Splash Bash $5.00 $5.00 0.0%$0.00 per person [a]No
37
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
Natural Resources
51 Natural Resource/Tidepool Exploration Program
a) Less than 15 people $35.00 R.S.S. Director negotiates contractor
fee
[a]No
b) More than 15 people $69.00 R.S.S. Director negotiates contractor
fee
[a]No
Public Areas
52 Peninsula Park Gazebo
a) Commercial
i) Resident $248.00 $256.00 3.4%$8.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident $496.00 $512.00 3.4%$16.00 per hr, 2 hr minimum [b]Yes
iii) Electricity $13.00 $13.00 0.0%$0.00
b) Non-Profit
i) Resident $43.00 $44.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident $87.00 $89.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
iii) Electricity $13.00 $13.00 0.0%$0.00
c) Private Rates
i) Resident $53.00 $54.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident $109.00 $112.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
iii) Electricity $13.00 $13.00 0.0%$0.00
d) Resident Non-profit Youth Service Organization Rate $16.00 $16.00 3.4%$0.00 [b]Yes
53 Picnic/Park Areas (Max. Table Reservation 50%)
a) Commercial
i) Resident $248.00 $256.00 3.4%$8.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident $497.00 $513.00 3.4%$16.00 per hr, 2 hr minimum [b]Yes
b) Resident Non-profit Youth Service Organization $16.00 $16.00 3.4%$0.00 per hr, 2 hr minimum [b]Yes
c) Non-profit
i) Resident $43.00 $44.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Rate $87.00 $89.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
d) Private
i) Resident $50.00 $51.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Rate $101.00 $104.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
38
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
Registration and Contract Classes
54 Classes R.S.S. Director negotiates contractor
fee
R.S.S. Director negotiates contractor
fee
per person [a]No
55 Contract Camp Refund Fee R.S.S. Director negotiates contractor
fee
R.S.S. Director negotiates contractor
fee
after camp has started [a]No
56 Nonresident Additional Charge - Camps
a) For fees $124 and below $10.00 $10.00 0.0%$0.00 per person [a]No
b) For fees $125 and above $20.00 $20.00 0.0%$0.00 per person [a]No
57 Nonresident Additional Charge - Classes
a) For fees less than $75.00 $5.00 $5.00 0.0%$0.00 per person [a]No
b) For fees $75.00 or more $10.00 $10.00 0.0%$0.00 per person [a]No
39
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
Senior Services
58 OASIS-WELLNESS Fitness Center
a) Annual-Resident $137.00 $137.00 0.0%$0.00 [a]No
b) Annual-Non-Resident $192.00 $192.00 0.0%$0.00 [a]No
59 Senior Recreation Classes R.S.S. Director negotiates contractor
fee
R.S.S. Director negotiates contractor
fee
[a]No
60 OASIS Garden Membership
a) Garden Plot 10' x 10'$30.00 No
b) Garden Plot 12' x 12'$72.00 No
c) Garden Plot 11' x 14'$77.00 No
d) Garden Plot 12' x 14'$84.00 No
e) Garden Plot 13' x 14'$91.00 No
61 Transportation $1 - $3 $1 - $3 [a]No
Special Ball Field Services
62 Field Maintenance Fee $10.00 $10.00 3.4%$0.00 per player, per season [b]Yes
63 Field Preparation $53.00 $54.00 3.4%$1.00 per field [b]Yes
64 Lights $35.00 $36.00 3.4%$1.00 per hr, per field [b]Yes
Ball Fields
Bonita Creek Sports Complex, Buffalo Hills Park, East bluff Park, Grant Howald Park, Lincoln Athletic field, Mariners Parks, Peninsula Park, San
Miguel Park, Bonita Canyon Sports Park, Arroyo Park, Bob Henry Park,
Coastal Peak Park, Irvine Terrace and Sunset Ridge Park
65 Ball Fields
a) Commercial
i) Resident $178.00 $183.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident $355.00 $366.00 3.4%$11.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit
i) Resident $79.00 $81.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident $127.00 $131.00 3.4%$4.00 per hr, 2 hr minimum [b]Yes
c) Private
i) Resident $104.00 $107.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident $176.00 $181.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
d) Youth Sports
i) Commission $1.00 $1.00 0.0%$0.00 [b]No
ii) Commission Club Rate $15.00 $15.00 0.0%$0.00 per hour [b]No
Special Events
66 Surf Contest-Amateur $33.00 $33.00 0.0%$0.00 per person [a]No
67 Surf Contest-Amateur Late/Day of Registration Fee $5.00 $5.00 per person No
40
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
Special Event Permits
68 Bundled Event Permit Fee $3,493.00 $3,610.00 3.4%$117.00 for every 20 events [a]Yes
69 Deposit
a) Level 2 $815.00 $815.00 0.0%$0.00 [a]No
b) Level 3 $1,746.00 $1,746.00 0.0%$0.00 [a]No
70 Level 1 Permit
a) Nonresident
i) Permit $1,043.00 $1,078.00 3.4%$35.00 [a]; [e]Yes
ii) Late Fee $1,335.00 $1,379.00 3.4%$44.00 [a]; [f]Yes
b) Resident
i) Permit $527.00 $544.00 3.4%$17.00 [a]Yes
ii) Late Fee $664.00 $686.00 3.4%$22.00 [a]; [f]Yes
71 Level 2 Permit
a) Nonresident
i) Permit $2,357.00 $2,436.00 3.4%$79.00 [a]Yes
ii) Late Fee $3,381.00 $3,494.00 3.4%$113.00 [a]; [g]Yes
b) Resident
i) Permit $1,098.00 $1,134.00 3.4%$36.00 [a]Yes
ii) Late Fee $1,695.00 $1,751.00 3.4%$56.00 [a]Yes
72 Level 3 Permit
a) Nonresident
i) Permit $5,973.00 $6,173.00 3.4%$200.00 [a]Yes
ii) Late Fee $10,537.00 $10,890.00 3.4%$353.00 [a]; [h]Yes
b) Resident
i) Permit $3,123.00 $3,227.00 3.4%$104.00 [a]Yes
ii) Late Fee $5,267.00 $5,443.00 3.4%$176.00 [a]; [i]Yes
73 Special Events Appeal - to City Council
a) Appellant Successful $0.00 $0.00 $0.00 for all levels [a]No
b) Appellant Unsuccessful $1,953.00 $2,018.00 3.4%$65.00 for all levels [a]Yes
Special Services
74 Relocation Of Sand Volleyball Court $800.00 $800.00 0.0%$0.00 [a]No
41
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
Youth Sports, After School/Camp Programs
75 After School Program
a) After School Programs Nonresident $401.00 $414.00 3.4%$13.00 per child, per trimester [a]Yes
b) After School Programs Resident $390.00 $403.00 3.4%$13.00 per child, per trimester [a]Yes
c) Late pickup charge - per minute $1.00 $1.00 0.0%$0.00 per minute late [a]No
76 Day Camp
a) Additional rash guard $15.00 $15.00 0.0%$0.00 [a]No
b) Additional T-shirt $10.00 $10.00 0.0%$0.00 [a]No
c) Day Camp Fee $176.00 $181.00 3.4%$5.00 per child, per week [a]Yes
d) Day Camp Fee- Hardship Fee $108.00 $111.00 3.4%$3.00 per child, per week [a]Yes
e) Day Camp/Pint Sized Campers Cancellation
i) 6 days or less notice $50.00 $50.00 0.0%$0.00 [a]No
ii) 7+ days notice $25.00 $25.00 0.0%$0.00 [a]No
77 Pint Size Campers
a) Nonresident $161.00 $166.00 3.4%$5.00 [a]Yes
b) Resident $139.00 $143.00 3.4%$4.00 [a]Yes
42
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
78 Preschool 101
a) Nonresident
i) Tuesday and Thursday $341.00 per session t/th [a]No
ii) Monday, Wednesday and Friday $498.00 per session m/w/f [a]No
b) Resident
i) Tuesday and Thursday $330.00 per session t/th [a]No
ii) Monday, Wednesday and Friday $487.00 per session m/w/f [a]No
78 Teen Leadership Program
a) Annual Pass $195.00 $201.00 3.4%$6.00 [a]Yes
b) Summer $115.00 $118.00 3.4%$3.00 [a]Yes
79 Youth Sports
a) Classes R.S.S. Director
negotiates contractor fee
R.S.S. Director
negotiates contractor fee
per person [a]No
b) Track and Field
i) Nonresident $13.00 $13.00 0.0%$0.00 per person [a]No
ii) Resident $10.00 $10.00 0.0%$0.00 per person [a]No
iii) Late/Day of Registration Fee $5.00 $5.00 0.0%$0.00 per person [a]No
43
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
Junior Lifeguards Building
80 Junior Lifeguards Building
a) Commercial Rate $235.00 $242.00 3.4%per hr, 2hr minimum [b]Yes
b) Non-Profit Rate $90.00 $93.00 3.4%per hr, 2hr minimum [b]Yes
c) Private Rate $145.00 $149.00 3.4%per hr, 2hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $36.00 $37.00 3.4%per hr, 2hr minimum [b]Yes
81 Patio Area
a) Commercial Rate $188.00 $194.00 3.4%per hr, 2hr minimum [b]Yes
b) Non-Profit Rate $60.00 $62.00 3.4%per hr, 2hr minimum [b]Yes
c) Private Rate $97.00 $100.00 3.4%per hr, 2hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $24.00 $24.00 3.4%per hr, 2hr minimum [b]Yes
Lecture Hall
82 Lecture Hall
a) Commercial Rates
i) Resident Fee $595.00 $614.00 3.4%per hr, 2hr minimum [b]Yes
ii) Nonresident Fee $875.00 $904.00 3.4%per hr, 2hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $175.00 $180.00 3.4%per hr, 2hr minimum [b]Yes
ii) Nonresident Fee $385.00 $397.00 3.4%per hr, 2hr minimum [b]Yes
c) Private Rates
i) Resident Fee $315.00 $325.00 3.4%per hr, 2hr minimum [b]Yes
ii) Nonresident Fee $525.00 $542.00 3.4%per hr, 2hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $105.00 $108.00 3.4%per hr, 2hr minimum [b]Yes
83 Stahr Courtyard
a) Commercial Rates
i) Resident Fee $285.00 $294.00 3.4%per hr, 2hr minimum [b]Yes
ii) Nonresident Fee $533.00 $550.00 3.4%per hr, 2hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $80.00 $82.00 3.4%per hr, 2hr minimum [b]Yes
ii) Nonresident Fee $125.00 $129.00 3.4%per hr, 2hr minimum [b]Yes
c) Private Rates
i) Resident Fee $90.00 $93.00 3.4%per hr, 2hr minimum [b]Yes
ii) Nonresident Fee $146.00 $150.00 3.4%per hr, 2hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $59.00 $60.00 3.4%per hr, 2hr minimum [b]Yes
84 A/V Specialist pass through pass through per hr, 2hr minimum [b]No
[a]Per M.C. 3.36.030.[b]Per Council Policy B-13.[c]Per Council Policy B-6.[d]Insurance, deposits and set-up fees may be required, availability may be limited, other restrictions may apply.[e]Routed to other departments. No road closures, attachments or permits required by other departments.[f]Submitted less than 20 calendar days from event date.[g]Complex events requiring road closures, attachments or permits by other departments submitted less than 60 calendar days from event date.[h]Major events requiring road closures, attachments or permits by other departments & 1 pre-event meeting submitted less than 120 calendar days fromevent date.[i]Submitted less than 120 calendar days from event date.
44
City of Newport Beach - Schedule of Rents, Fines and Fees
BUILDING FEES
FY 24/25 Fee FY 25/26 Fee Charge Basis Note
Subject
to CPIDescription
Other
Accessibility Hardship
72 Accessibility Hardship $1,341.00 $1,386.00 flat fee Yes
73 Appeals
a) Appeals Board Hearing - Appellant Unsuccessful $1,827.00 $1,888.00 flat fee Yes
b) Appeals Board Hearing - Appellant Successful $0.00 $0.00 flat fee Yes
Certificates and Reports
74 Temporary Certificate of Occupancy $251.00 $259.00 flat fee Yes
75 Temporary Certificate of Occupancy - Renewable $133.00 $137.00 flat fee Yes
76 Residential Building Report
a) Residential Building Report - Any Occupancy Type $214.00 $222.00 flat fee Yes
b) Residential Building Report - Re-Inspection $142.00 $147.00 flat fee Yes
77 Real Property Document Prep/Transfer/Assign/Ext $317.00 $327.00 flat fee Yes
Demolition
78 Demolition - Multi-Family Structure
a) Plan Review $350.00 $362.00 flat fee Yes
b) Permit & Inspection $122.00 $127.00 flat fee Yes
79 Demolition - One Family Structure
a) Plan Review $350.00 $362.00 flat fee Yes
b) Permit & Inspection $146.00 $151.00 flat fee Yes
80 Demolition - Other Than Structure
a) Plan Review $355.00 $367.00 flat fee Yes
b) Permit & Inspection $133.00 $137.00 flat fee Yes
Duplicate Drawings
81 Authorization to duplicate record drawings $42.00 $43.00 flat fee Yes
82 Extension: 3-Year Building Permit Extension
a) Request to Building Official $221.00 $228.00 flat fee Yes
b) Request to Hearing Officer $1,469.00 $1,519.00 flat fee Yes
Flood Zone Determination
83 Flood Zone Determination $125.00 $129.00 flat fee Yes
84 Special Inspector Licenses
a) Special Inspector License Application - New or Renewal $59 - $122 $59.00 per certification Yes
a) Original Licenses Each Test - Per Classification $122.00 flat fee Yes
b) Renewal - Per Classification $59.00 flat fee Yes
Other Inspections Fees
85 Off-Hours Inspection Request - Per Hour, 2 Hour Minimum $267.00 $276.00 per hour Yes
86 Other Inspections - Per Hour
Inspections Not Otherwise Specified / One Hour Minimum
$227.00 $235.00 per hour Yes
87 Re-Inspection - Per Hour
Assessed When Corrections Are Not Completed
$227.00 $235.00 per hour Yes
Other Plan Review Fees
88 Alternate Materials & Methods Each Item $316.00 $326.00 flat fee Yes
89 Determination of Unreasonable Hardship $387.00 $400.00 flat fee Yes
90 Disabled Access Compliance Review 0.1% of Construction
Cost
0.1% of Construction
Cost
flat fee No
45
City of Newport Beach - Schedule of Rents, Fines and Fees
PLANNING FEES
FY 24/25 Fee FY 25/26 Fee Charge Basis Note
Subject
to CPI
Amendment
1 Amendment - General Plan $281.00 $290.00 Per Hour (Deposit
Account)
Yes
2 Amendment - Local Coastal Program $281.00 $290.00 Per Hour (Deposit
Account)
Yes
3 Amendment - Planned Community $281.00 $290.00 Per Hour (Deposit
Account)
Yes
4 Amendment - Zoning Code/Specific Plan $281.00 $290.00 Per Hour (Deposit
Account)
Yes
Appeal
5 Appeal to City Council
a) Appellant Successful $0.00 $0.00 Fixed Fee No
b) Appellant Unsuccessful $2,116.00 $2,116.00 Fixed Fee No
6 Appeal to Planning Commission
a) Appellant Successful $0.00 $0.00 Fixed Fee No
b) Appellant Unsuccessful $2,116.00 $2,116.00 Fixed Fee No
7 Appeal of Coastal Development Permit Application Decision to Planning
Commission
$0.00 $0.00 Fixed Fee No
8 Appeal of Decision to Harbor Commission
a) Appellant Successful $0.00 $0.00 Fixed Fee No
b) Appellant Unsuccessful $623.00 $623.00 Fixed Fee No
9 Appeal of Harbor Commission Decision to City Council
a) Appellant Successful $0.00 $0.00 Fixed Fee No
b) Appellant Unsuccessful $498.00 $498.00 Fixed Fee No
Approval in Concept
10 Approval in Concept $1,041.00 $1,076.00 Fixed Fee Yes
Banner / Sign Permit
11 Banner / Sign Permit $60.00 $63.00 Fixed Fee Yes
Certificate of Compliance
12 Certificate of Compliance - Subdivision Code $402.00 $415.00 Fixed Fee Yes
Coastal Development Permit
13 Coastal Development Permit (CDP) - Stand Alone $2,622.00 $2,710.00 Fixed Fee
14 Coastal Development Permit (CDP) / Parcel Map Bundle $3,678.00 $3,801.00 Fixed Fee
15 Coastal Development Permit (CDP) - When Reviewed In Conjunction with
Another Planning Application
$1,000.00 $1,034.00 Fixed Fee
16 Coastal Development Permit (CDP) Waiver $1,330.00 $1,374.00 Fixed Fee
[a] Yes
Yes
Yes
Yes
16 Coastal Development Permit (CDP) - All Others $281.00
Compliance Letters / Minor Records Research
17 Compliance Letters / Minor Records Research $425.00 $440.00 Fixed Fee Yes
Comprehensive Sign/ Heritage / Innovative Permit
18 Comprehensive Sign/ Heritage / Innovative Permit $2,422.00 $2,504.00 Fixed Fee Yes
Condominium Conversion Permit
19 Condominium Conversion Permit $1,590.00 $1,644.00 Fixed Fee Yes
Description
46
City of Newport Beach - Schedule of Rents, Fines and Fees
PLANNING FEES
FY 24/25 Fee FY 25/26 Fee Charge Basis Note
Subject
to CPIDescription
$281.00 $290.00 Per Hour (Deposit
Account)
Yes
$1,612.00 $1,666.00 Fixed Fee Yes
$281.00 $290.00 Per Hour (Deposit
Account)
Yes
$1,147.00 $1,185.00 Fixed Fee Yes
Consultant Cost + 10%
City Administrative Fee
Consultant Cost + 10%
City Administrative Fee
Fixed Fee No
$212.00 $220.00 Fixed Fee Yes
$212.00 $220.00 Fixed Fee Yes
Development Agreement / Plan
20 Development Agreement Adoption
21 Development Agreement Annual Review
22 Development Plan - Planned Community
Director / Staff Approval
23 Director / Staff Approval
Environmental Documents
24 Environmental Documents
Extension of Time
25 Extension of Time - Subdivision Code
26 Extension of Time - ZC (except Abatement Period)
27 Extension of Time - Non-Conforming Abatement Period Extension $853.00 $882.00 Fixed Fee Yes
In-Lieu Parking
28 In-Lieu Parking $150.00 $150.00 Fixed Fee - Per Space No
Limited Term Permits
29 Limited Term Permit - Less than 90 days $747.00 $772.00 Fixed Fee Yes
30 Limited Term Permit - More than 90 days $2,515.00 $2,600.00 Fixed Fee Yes
31 Limited Term Permit - Seasonal Sale $401.00 $414.00 Fixed Fee Yes
Lot Line Adjustment / Lot Merger
32 Lot Line Adjustment $2,515.00 $2,600.00 Fixed Fee Yes
33 Lot Merger $2,515.00 $2,600.00 Fixed Fee Yes
Modification Permit
34 Modification Permit $3,496.00 $3,613.00 Fixed Fee Yes
Operators License
35 Operators License Application $1,033.00 $1,068.00 Fixed Fee Yes
36 Operators License Appeal $1,033.00 $1,068.00 Fixed Fee Yes
Planned Development Permit
37 Planned Development Permit $7,195.00 $7,437.00 Fixed Fee Yes
Preliminary Application for Residential Development
38 Preliminary Application for Residential Development $1,540.00 $1,591.00 Fixed Fee Yes
Public Noticing
39 Public Noticing $556.00 $574.00 Fixed Fee Yes
Reasonable Accommodation
40 Reasonable Accommodation $0.00 $0.00 Fixed Fee Yes
[b]
47
City of Newport Beach - Schedule of Rents, Fines and Fees
PLANNING FEES
FY 24/25 Fee FY 25/26 Fee Charge Basis Note
Subject
to CPIDescription
$6,324.00 $6,536.00 Fixed Fee Yes
$3,669.00 $3,792.00 Fixed Fee Yes
$2,457.00 $2,540.00 Fixed Fee Yes
$6,324.00 $6,536.00 Fixed Fee Yes
$6,119.00 $6,119.00 Fixed Fee
$5,198.00 $5,373.00 Fixed Fee Yes
$6,314.00 $6,526.00 Fixed Fee Yes
Site Development Review
41 Site Development Review - Planning Commission
42 Site Development Review - Zoning Administrator
Subdivision / Mapping
43 Subdivisions - Parcel Map
44 Subdivisions - Tentative Tract Map
45 Subdivisions - Vesting Tentative Map
Transfer of Development Rights
46 Transfer of Development Rights
Use Permit
47 Use Permit (Conditional) - Planning Commission
48 Use Permit (Minor) - Zoning Administrator $3,530.00 $3,649.00 Fixed Fee Yes
Variance
49 Variance $5,791.00 $5,985.00 Fixed Fee Yes
Zoning Plan Check
50 Zoning Plan Check (Non-Residential and Residential Alterations)$222.00 $229.00 Per Hour Yes
Litigation Defense
51 Litigation Defense 100% of Actual Costs 100% of Actual Costs Time & Materials No
Hourly Billing Rate for Services Not Listed
52 Planning $281.00 $290.00 Per Hour Yes
53 Consulting Support, Specialized Services, Peer Review, etc.Consultant Cost + 10%
City Administrative Fee
Consultant Cost + 10%
City Administrative Fee
No
54 Fees/Costs Collected on Behalf of Other Agencies (e.g. LAFCO, Department
of Fish & Wildlife, etc.)
Pass-Through Pass-Through No
[a]
* Proposed inflationary increases to fees are based on the annual change in Consumer Prince Index for All Urban Consumers in the Los Angeles-Long Beach-Anaheim, CA Area, from
February of the prior year to February of the current year.
As an alternative to the fixed fee amount shown, staff may bill on a time and materials basis (determined by the planning hourly rate), when projects costs are likely to vary significantly from adopted fee amount. In these instances, a deposit may be requested to bill against.
[b]If contract is amended to add scope, City will pass through additional consultant cost plus 10% City Administrative Fee linked to scope addition.
48
City of Newport Beach - Schedule of Rents, Fines and Fees
FINANCE
FY 24/25 Fee FY 25/26 Fee Charge Basis Note
Subject
to CPI
Revenue
1 Adult Oriented Business Permits $1,404.00 $1,450.00 Yes
2 Business License
a) Business License Initial Application (online) $6.00 $5.00 Yes
b) Business License Initial Application (in person) $17.00 $17.00 Yes
c) Business License - Change in Information $14.00 $14.00 Yes
d) Business License - Duplicate $12.00 $12.00 Yes
3 Dance Permit $178.00 $183.00 Yes
4 Dog Licenses
a) Unaltered $54.00 See Police Fees Yes
b) Sterilized $27.00 See Police Fees Yes
c) Late Charge $5.00 See Police Fees No
d) Tag Replacement $7.00 See Police Fees Yes
5 Escort Services
a) Escort Service Permit $1,316.00 $1,360.00 Yes
b) Escort Service Per Employee $647.00 $669.00 Yes
6 Film Permit Fee No
6 Film Production Application
a) With Film Liaison $0.00 $0.00 No
b) Without Film Liaison $323.00 $334.00 Yes
7 Film Permit
a) Cancellation Fee (for permits req add'l City svcs) 100% Fully Loaded
Hourly Rate
100% Fully Loaded
Hourly Rate
No
b) Review Fee (5 or fewer cast & crew) $13.00 $13.00 Yes
c) Review Fee (6 or more cast & crew) $55.00 $57.00 Yes
d) Staff Time Outside of Permit Application Review 100% Fully Loaded
Hourly Rate
100% Fully Loaded
Hourly Rate
No
8 FilmLA Pass through Pass through [a]
a) Application Fee $863.00 No
b) Film Permit Rider Fee $137.00 No
c) Monitor Fees - Double time $82.00 No
d) NonProfit Application Fee $69.00 No
e) NonProfit Permit Rider Fee $34.00 No
f) Monitor Fees $41.00 No
g) Monitor Fees Overtime $62.00 No
h) Notification Fee $215.00 No
i) Still Application Fee $82.00 No
j) Still Rider Fee $28.00 No
k) Student Permit Fee Complex $124.00 No
l) Student Permit Fee Simple $33.00 No
9 Fire Arms Sales Permit $107.00 $110.00 Yes
10 Hotel Special Package Application Review $216.00 $223.00 Yes
11 Live Entertainment Permit $189.00 $195.00 Yes
12 Parking Permit
a) Preferential Parking Permit $24.00 $24.00 Yes
b) Parking Permit Replacement Fee $12.00 $12.00 Yes
Description
49
City of Newport Beach - Schedule of Rents, Fines and Fees
FINANCE
FY 24/25 Fee FY 25/26 Fee Charge Basis Note
Subject
to CPIDescription
13 Payment Plan Processing Fee
a) Payment Plan (except Parking) $36.00 $36.00 Yes
b) Payment Plan (Parking)
i) Indigent $5.00 $5.00 No
ii) All Other $36.00 $36.00 Yes
14 Short Term Lodging Permits
a) Initial Permit $238.00 $300.00 [b] Yes
b) Renewal $214.00 $336.00 [c] Yes
c) Reinstatement $107.00 $110.00 Yes
d) Change in Information $14.00 $14.00 Yes
e) Reprint $12.00 $12.00 Yes
f) Suspension or revocation hearing
i) Appellant Successful no fee no fee No
ii) Appellant Unsuccessful $738.00 $762.00 Yes
15 Sidewalk Vending Permit Application $107.00 $110.00 Yes
16 Sound Amp Permit $36.00 $36.00 Yes
17 Vehicles For Hire
a) Annual Per Vehicle Fee $258.00 $267.00 per year Yes
b) Certificate $2,357.00 $2,436.00 Yes
c) Driver's Permit $469.00 $484.00 Yes
d) Driver's Permit Renewal $457.00 $473.00 Yes
e) Fee per Vehicle $258.00 $267.00 Yes
18 Zero Bill Reprints $0.00 $0.00 No
Parking Penalties
19 11.04.070(F) MC PARKED IN PARK $53.00 $55.00 Yes
20 11.08.090(A) MC PARKING ON PUBLIC PIER $53.00 $55.00 Yes
21 12.08.120 MC PARKING ON BEACH $53.00 $55.00 Yes
22 12.12.010(D) MC COMPLIANCE WITH SIGNS $53.00 $55.00 Yes
23 12.12.050 MC FEE NOT PAID IN LOT $53.00 $55.00 Yes
24 12.12.080 MC MOTORCYCLES IN WOF LOT $53.00 $55.00 Yes
25 12.32.050(D) MC BALBOA ISLAND: BLOCKING EGRESS $53.00 $55.00 Yes
26 12.40.020 MC PARKWAYS $53.00 $55.00 Yes
27 12.40.030 MC PARKING ON PRIVATE PROPERTY $53.00 $55.00 Yes
28 12.40.035 MC PKG ON PRIVATE STREETS/DRIVES $53.00 $55.00 Yes
29 12.40.040 MC PARKING IN EXCESS 72 HOURS $99.00 $102.00 Yes
30 12.40.055(A) MC TRAILER/RV/OVERSIZED VEHICLE $53.00 $55.00 Yes
31 12.40.060(A) MC PKG PROHIB: VEH FOR SALE $99.00 $102.00 Yes
32 12.40.060(C) MC PKG PROHIB: NON-EMRGNCY REPAIR $99.00 $102.00 Yes
33 12.40.060(D) MC PKG PROHIB: CAR WASHING $99.00 $102.00 Yes
34 12.40.070 MC PKG ON GRADE, WHEELS NOT TURND $53.00 $55.00 Yes
35 12.40.080 MC 18INCHES FROM LEFT CURB $53.00 $55.00 Yes
36 12.40.090 MC ANGLE PARKING, OUTSIDE LINES $53.00 $55.00 Yes
37 12.40.110 MC ACROSS/OUTSIDE SPACE MARKERS $53.00 $55.00 Yes
38 12.40.130 MC PERMIT REQD-ANGLE LOAD/UNLOAD $53.00 $55.00 Yes
39 12.40.140 MC PARKING ADJACENT TO SCHOOLS $53.00 $55.00 Yes
50
City of Newport Beach - Schedule of Rents, Fines and Fees
FINANCE
FY 24/25 Fee FY 25/26 Fee Charge Basis Note
Subject
to CPIDescription
40 12.40.150 MC PROHIB PKG: NARROW STREETS $53.00 $55.00 Yes
41 12.40.160 MC POSTED NO PARKING/STOPPING $99.00 $102.00 Yes
42 12.40.170(A) MC RESTRICT PKG: VENDORS/PRODUCTS $76.00 $79.00 Yes
43 12.40.170(B) MC RESTRICTED PKG: VEH FOR HIRE $76.00 $79.00 Yes
44 12.40.170(C) MC RESTRICTED PKG: PERMIT REQ. $76.00 $79.00 Yes
45 12.40.180 MC EMERGENCY PKG RESTRICTIONS $53.00 $55.00 Yes
46 12.44.010(A) MC OVERTIME 1 HOUR ZONE $60.00 $63.00 Yes
47 12.44.010(B) MC OVERTIME 2 HOUR ZONE $60.00 $63.00 Yes
48 12.44.010(C) MC OVERTIME 6 HOUR ZONE $60.00 $63.00 Yes
49 12.44.070(C) MC ACROSS MARKING, METER AREA $53.00 $55.00 Yes
50 12.44.070(A) MC OUTSIDE PAID SPACE MARKING $53.00 $55.00 Yes
51 12.44.070(B) MC BACKING INTO METER SPACE $53.00 $55.00 Yes
52 12.44.084 MC PARKING AT AN INOPERABLE METER $71.00 $73.00 Yes
53 12.44.100 MC ACTIVATION OF METER $53.00 $55.00 Yes
54 12.44.110 MC PAYMENT TIME EXPIRED $76.00 $79.00 Yes
55 12.44.150(C) MC STREET SWEEPING $70.00 $72.00 Yes
56 12.44.160(C) MC PROHIBITED NIGHT PARKING $53.00 $55.00 Yes
57 12.46.040 MC NON-DISPLAY OF PLACARD/LIC PLT $60.00 $63.00 Yes
58 12.48.040(A) MC PARKING IN RED ZONE $99.00 $102.00 Yes
59 12.48.040(B) MC PKG IN LOADING ZONE (YLW) $99.00 $102.00 Yes
60 12.48.040(C) MC WHITE ZONE (3 MINUTE LOADING) $99.00 $102.00 Yes
61 12.48.040(D) MC OVERTIME GREEN ZONE PAID AREA $99.00 $102.00 Yes
62 12.48.050(A) MC OVERTIME GREEN ZONE $78.00 $81.00 Yes
63 12.48.050(B) MC 5 MINUTE ZONE (GREEN) $78.00 $81.00 Yes
64 12.48.070(A) MC RESTRICTED USE: LOADING ZONE $78.00 $81.00 Yes
65 12.48.070(B) MC RESTRICT USE: LDG ZONE-PSNGRS $78.00 $81.00 Yes
66 12.48.080 MC EXCESS 3 MIN PASS LOADING ZONE $78.00 $81.00 Yes
67 12.48.090 MC PARKING IN ALLEY $99.00 $102.00 Yes
68 12.48.100(G) MC PARKED IN BUS ZONE $53.00 $55.00 Yes
69 12.52.020 MC WRONG WAY ONE WAY STREET $53.00 $55.00 Yes
70 12.68.050(A) MC NEWPORT ISLAND - NO PERMIT $53.00 $55.00 Yes
71 17.25.030 MC BOAT ON BEACH $53.00 $55.00 Yes
72 21113(A) CVC PARKING ON PUBLIC GROUNDS $71.00 $73.00 Yes
73 21211(B) CVC PARKING IN BIKE LANE $71.00 $73.00 Yes
74 22400(A) CVC PROHIB PARK/STOP: PUBLIC HIWAY $96.00 $99.00 Yes
75 22500(A) CVC PARKING WITHIN INTERSECTION $71.00 $73.00 Yes
76 22500(B) CVC PARKED IN CROSSWALK $71.00 $73.00 Yes
77 22500(C) CVC PROHIB PARK/STOP: SAFETY ZONE $71.00 $73.00 Yes
78 22500(D) CVC PKD W/IN 15FT OF FIRE STATION $71.00 $73.00 Yes
79 22500(E) CVC BLOCKING DRIVEWAY $71.00 $73.00 Yes
80 22500(F) CVC PARKING ON SIDEWALK $71.00 $73.00 Yes
51
City of Newport Beach - Schedule of Rents, Fines and Fees
FINANCE
FY 24/25 Fee FY 25/26 Fee Charge Basis Note
Subject
to CPIDescription
81 22500(G) CVC PROHIB PRK/STOP: OBSTRUCT TRAF $71.00 $73.00 Yes
82 22500(H) CVC DOUBLE PARKED $71.00 $73.00 Yes
83 22500(I) CVC PARKED IN BUS ZONE $576.00 $596.00 Yes
84 22500(K) CVC PARKED ON BRIDGE $71.00 $73.00 Yes
85 22500(L) CVC ON/IN FRONT OF HC ACCESS RAMP $576.00 $596.00 Yes
86 22500.1 CVC PARKING FIRE LANE $71.00 $73.00 Yes
87 22502(A) CVC WRONG WY 2WY/18IN FROM RT CURB $71.00 $73.00 Yes
88 22502(E) CVC WRONG WY 1WY/18IN FROM LT CURB $71.00 $73.00 Yes
89 22505(B) CVC PKG ON STATE HIGHWAY-PROHIB $71.00 $73.00 Yes
90 22507.8(A) CVC DISABLED PARKING $633.00 $654.00 Yes
91 22507.8(B) CVC BLOCKING DISABLED SPACE $633.00 $654.00 Yes
92 22507.8(C) CVC DISABLED CROSSHATCH VIOLATION $633.00 $654.00 Yes
93 22511.1(A) CVC EV PARKING - NOT CHARGING $71.00 $73.00 Yes
94 22511.1(B) CVC BLOCKING EV PARKING $71.00 $73.00 Yes
95 22514 CVC PARKING WITHIN 15FT OF HYDRANT $71.00 $73.00 Yes
96 22515 CVC UNATTENDED VEHICLE $71.00 $73.00 Yes
97 22516 CVC LOCKED VEHICLE $96.00 $99.00 Yes
98 22522 CVC 3FT FROM HC ACCESS RAMP (RED) $633.00 $654.00 Yes
99 24003 CVC UNLAWFUL LAMPS $71.00 $73.00 Yes
100 24401 CVC PARKED WITH HIGH BEAMS $66.00 $68.00 Yes
101 26101(b) MODIFIED LIGHTING $71.00 $73.00 Yes
102 26709(A) CVC REAR VIEW MIRROR $71.00 $73.00 Yes
103 27155 CVC FUEL TANK CAP REQUIRED $71.00 $73.00 Yes
104 4000(A)(1) CVC EXPIRED REGISTRATION $128.00 $132.00 Yes
105 4152.5 CVC FOREIGN VEHICLE REGISTRATION $71.00 $73.00 Yes
106 4457 CVC STOLEN/LOST/DAMAGED CARDS/PLTS $71.00 $73.00 Yes
107 4461(C) CVC MISUSING A DISABLED PLACARD $384.00 $397.00 Yes
108 4461(D) CVC MISUSING A DISABLED PLATE $384.00 $397.00 Yes
109 4462(B) CVC FAUDULENT USE/DISPLAY OF TABS $71.00 $73.00 Yes
110 4464 CVC ALTERED LICENSE PLATES $71.00 $73.00 Yes
111 5200 CVC TWO LICENSE PLATES REQUIRED $71.00 $73.00 Yes
112 5201(A) CVC POSITIONING OF PLATES $71.00 $73.00 Yes
113 5201(B) CVC TEMP PLT SHALL BE REPL W/PERM $71.00 $73.00 Yes
114 5201(C) CVC LICENSE PLATE COVERING $71.00 $73.00 Yes
115 5202 CVC LICENSE PLATE NOT ATTACHED $71.00 $73.00 Yes
116 5204(A) CVC REG TABS EXPIRED/ABSENT $71.00 $73.00 Yes
[a] Fees and rates are determined by FilmLA Vendor.
[b] Full cost recovery for fee is $300. Fee is being phased-in to full cost recovery over two year period. FY 24/25 adopted fee is $238. Fee for FY 25/26 is $300.
[c] Full cost recovery for fee is $336. Fee is being phased-in to full cost recovery over two year period. FY 24/25 adopted fee is $214. Fee for FY 25/26 is $336.
* Proposed inflationary increases to fees are based on the annual change in Consumer Prince Index for All Urban Consumers in the Los Angeles-Long Beach-Anaheim, CA Area, from
February of the prior year to February of the current year.
52
City of Newport Beach - Schedule of Rents, Fines and Fees
ANIMAL CONTROL
FY 24/25 Fee FY 25/26 Fee Charge Basis Note
Subject
to CPI
LICENSE FEES
1 Dog Licenses
a) Unaltered $54.00 $56.00 Yes
b) Sterilized $27.00 $28.00 Yes
c) Late Charge $5.00 $5.00 No
d) Tag Replacement $7.00 $7.00 Yes
ADOPTION FEES
2 Adoption Fee
a) Cats
i) Senior Cat - Animal Over 8 Years Old $70.00 $70.00 No
ii) Cat - All Others $90.00 $90.00 No
b) Dogs
i) Senior Dog - Animal Over 8 Years Old $70.00 $70.00 No
ii) Dog - All Others $150.00 $150.00 No
c) Kitten $110.00 $110.00 No
d) Puppy $225.00 $225.00 No
e) Small Animal $45.00 $45.00 No
BORDING FEES
3 Boarding Fee
a) Animal Boarding - Per Day $25.00 $25.00 per day No
b) Small Animal Boarding - Per Day $10.00 $10.00 per day No
IMPOUND FEES
4 Impound Fee
a) Impound Fee (Dogs, Cats, Other Similar Size Animals) $64.00 $66.00 Yes
b) Impound Fine for Nonspayed or Unneutered Animal
i) First Impound $35.00 $35.00 No
ii) Second Impound $50.00 $50.00 No
iii) Third Impound and Subsequent Impounds $100.00 $100.00 No
KENNEL LICENSE
5 Kennel License
a) 10 - 29 Animals $224.00 $231.00 Yes
b) 30 - 59 Animals $288.00 $298.00 Yes
MISCELLANEOUS ANIMAL INSPECTION SERVICES
6 Miscellaneous Animal Inspection Services
a) Pot Bellied Pig $160.00 $165.00 Yes
b) Wild Animal Permits $160.00 $165.00 Yes
c) Court Ordered Inspection $160.00 $165.00 Yes
OWNER TURN-IN FEE
7 Owner Turn-in Fee
a) Altered Animal $100.00 $100.00 No
b) Unaltered Animal $200.00 $200.00 No
DECLARED DANGEROUS ANIMAL FEE
8 Declared Dangerous Animal Fee $256.00 $264.00 In addition to base
animal license fee
Yes
ANIMAL LICENSE LATE PAYMENT FEE
9 Animal License Late Charge $5.00 No
Description
* Proposed inflationary increases to fees are based on the annual change in Consumer Prince Index for All Urban Consumers in the Los Angeles-Long Beach-Anaheim, CA Area, from
February of the prior year to February of the current year.
53
City of Newport Beach - Schedule of Rents, Fines and Fees
DEVELOPMENT IMPACT FEES
FY 24/25 Fee FY 25/26 Fee Charge Basis Note
Subject
to CPI
Development Impact Fees
1 Recreation Development Impact Fee See Resolution See Resolution [a] Yes
2 Police Development Impact Fee See Resolution See Resolution [a] Yes
3 Fire Development Impact Fee See Resolution See Resolution [a] Yes
4 Water Development Impact Fee See Resolution See Resolution [a] Yes
5 Sewer Development Impact Fee See Resolution See Resolution [a] Yes
6 In Lieu Park Dedication Fee $38,400 through 4/8/25;
$48,987 from 4/9/25
through 10/8/25;
$59,575 thereafter
$38,400 through 4/8/25;
$48,987 from 4/9/25
through 10/8/25;
$59,575 thereafter
Per residential unit [b] No
[a]Resolution No. 2024-83
[b]Resolution No. 2024-75
Description
54
ATTACHMENT B
Newport Beach Municipal Code Section 3.36.030
55
Chapter 3.36
COST RECOVERY FOR USER SERVICES
3.36.030 Cost Recovery Percentages.
A. The municipal functions the City Council has determined to be user services and for which the
City Council has initially determined the actual costs and the appropriate cost recovery percentage
are described in the fee resolution. The cost recovery percentage appropriate for each user service
shall be one hundred (100) percent with the exception of the user services listed in Exhibit “A” and
those services for which the fee is limited by statute. The City Council may include in the fee
resolution a schedule to phase in specific fee increases over a period not to exceed five years.
B. The City Council shall establish, pursuant to the fee resolution, the actual fee or charge for
each user service described in the fee resolution. The fee or charge shall be based upon the actual
cost of providing the user service, multiplied by the relevant cost recovery percentage.
C. The City Council may, without amending this chapter, modify (increase or decrease) the fee
resolution to amend the amount of any fee or charge for, and the actual cost of providing, any user
service upon a determination that there has been an increase or decrease in one or more of the
cost factors relevant to the calculation of the actual cost of providing that service.
D. The City Council may modify the municipal functions determined to be user services in the fee
resolution and the cost recovery percentage for any service only by amending this chapter.
E. Fees for service established in the fee resolution may be waived by:
1. The City Council;
2. The City Manager, up to an amount not to exceed one thousand dollars ($1,000.00), per
occurrence, for fees imposed on nonprofit organizations for nonprofit sponsored events; or
3. The City Manager or the Finance Director up to an amount not to exceed five thousand dollars
($5,000.00), per occurrence, if the City Manager or Finance Director determines that the imposition
of the fee would exceed the actual cost to the City or would result in duplicative fees for services
rendered.
Exhibit A
The City’s cost of providing the following services shall be recovered through direct fees charged for
services. Exhibit “A” limits cost recovery fees to the percentages or dollar amounts indicated below.
Service
Percentage of
Cost or
Amount to Be
Recovered
from Direct
Fees
All Departments
56
Service
Percentage of
Cost or
Amount to Be
Recovered
from Direct
Fees
Appeals—For Any User Services
Appeal Not Otherwise Specified—
Appellant Successful
0%
Appeals—For Any User Services
Appeal Not Otherwise Specified—
Appellant Unsuccessful
50%
Community Development
Department
Chapter 17.65 Appeal—Appellant
Successful
0%
Chapter 17.65 Appeal to City
Council or Harbor Commission—
Appellant Unsuccessful
50%
Building
Appeals Board Hearing—Appellant
Successful
0%
Appeals Board Hearing—Appellant
Unsuccessful
50%
Harbor Construction 50%
Preliminary Plan Review First Two
Hours Free,
Full Cost
Thereafter
Planning
Appeals to City Council or
Planning Commission—Appellant
Successful
0%
57
Service
Percentage of
Cost or
Amount to Be
Recovered
from Direct
Fees
Appeals to City Council or
Planning Commission—Appellant
Unsuccessful
50%
Coastal Development Permit
Application Appeals from Zoning
Administrator to Planning
Commission
0%
General Plan Maintenance Fee 12%
Reasonable Accommodation 0%
Finance Department
Admin. Cite Hearings 0%
Parking Hearings 0%
Short Term Lodging Permit
Suspension or Revocation
Hearing—Appellant Successful
0%
Short Term Lodging Permit
Suspension or Revocation
Hearing—Appellant Unsuccessful
50%
Zero Bill Reprint 0%
Fire Department
Emergency Medical Services
Advanced Life Support (ALS)—
Nontransport
$400
Basic Life Support (BLS)—
Nontransport
$400
58
Service
Percentage of
Cost or
Amount to Be
Recovered
from Direct
Fees
ALS First Responder Fee $400
BLS First Responder Fee $400
Harbor Department
Chapter 17.65 Appeal—Appellant
Successful
0%
Chapter 17.65 Appeal to City
Council or Harbor Commission—
Appellant Unsuccessful
50%
Deposit/Late Cancellation Fee for
Use of Human Lift—Marina Park
0%
Deposit/Late Cancellation Fee for
Use of Human Lift—Balboa Marina
PD
0%
Library Services Department
Black and White Copies from Self-
Service Copier or Printer
$0.15
Color Copies from Self-Service
Copiers or Printers
$0.45
Use Fees—Materials $1
Inter-Library Loan $5
Police Department
Bike Licenses 0%
Citation Sign-off $10
59
Service
Percentage of
Cost or
Amount to Be
Recovered
from Direct
Fees
Fingerprinting—City Portion $25
Secondhand/Pawn Dealer Tag
Check
0%
Registrant—Narcotics 0%
Registrant—Sex 0%
Animal Shelter
Adoption Fee—Puppies $225
Adoption Fee—Senior Dog—
Animal Over Eight (8) Years Old
$70
Adoption Fee—Dog—All Other $150
Adoption Fee—Kittens $110
Adoption Fee—Senior Cat—
Animal Over Eight (8) Years Old
$70
Adoption Fee—Cat—All Other $90
Adoption Fee—Small Animals $45
Boarding Fee (per day)—Animals $25
Boarding Fee (per day)—Small
Animals
$10
Owner Turn-In Fee— Altered
Animal
$100
Owner Turn-In Fee—Unaltered
Animal
$200
60
Service
Percentage of
Cost or
Amount to Be
Recovered
from Direct
Fees
Impound Fee—Dogs, Cats, Small
Animals
$62
Public Works Department
Chapter 17.65 Appeal—Appellant
Successful
0%
Chapter 17.65 Appeal to City
Council or Harbor Commission—
Appellant Unsuccessful
50%
RGP Dredging Permit 100%
Recreation and Senior Services
Department
Adult Sports 50%—95%
Administrative Processing Fee $5
Badge Replacement $5
After School/Camp Programs
Camps 20%—50%
After-School/Teen Program 20%—50%
Preschool Program 20%—50%
Aquatics 20%—50%
Contract Classes 50%—95%
Class Refunds
61
Service
Percentage of
Cost or
Amount to Be
Recovered
from Direct
Fees
$74 or less $10
$75 or more $20
Youth Sports 20%—50%
Special Events—Levels 1, 2, and
3
Resident, Level 1 and Late Fees for
Level 1
0%—20%
Resident, Levels 2—3 and Late
Fees for Levels 2—3
20%—50%
Nonresident, Levels 1—2 and Late
Fees for Level 1
20%—50%
Nonresident, Level 3 and Late
Fees for Levels 2—3
50%—95%
Appeal to City Council—Appellant
Successful
0%
Appeal to City Council—Appellant
Unsuccessful
50%—95%
Natural Resources Programs 0%—20%
Senior Services
OASIS Transportation $1—$3 each
way
Contract Classes 20%—50%
Fitness Center 50%—95%
62
Service
Percentage of
Cost or
Amount to Be
Recovered
from Direct
Fees
Utilities Department
Construction Water Meter
Establishment
50%
Fats, Oils, and Grease (FOG)
Annual Permit
0%
City Council, Board,
Commission, Committee or Any
Individual Member Thereof
When Acting Within the Scope of
Their Official Duties
Review from a Lower Body or
Official
$0
(Ord. 2024-12 § 1, 2024; Ord. 2023-22 § 184, 2023; Ord. 2023-7 § 1, 2023; Ord. 2022-10 §§ 3, 4, 2022; Ord.
2021-13 § 1, 2021; Ord. 2021-7 § 1, 2021; Ord. 2020-10 § 1, 2020; Ord. 2020-5 § 4, 2020; Ord. 2018-15 § 1,
2018; Ord. 2018-13 § 1, 2018; Ord. 2016-14 § 1, 2016; Ord. 2015-29 § 1, 2015; Ord. 2015-9 § 1, 2015; Ord.
2013-18 §§ 1, 2, 2013; Ord. 2013-1 § 1, 2013; Ord. 2011-28 § 1, 2011; Ord. 2011-10 § 1, 2011; Ord. 2009-32 § 1
(Exh. A), 2010; Ord. 2009-21 § 1 (Att. 1), 2009; Ord. 2008-14 § 1 (Exh. 1) (part), 2008: Ord. 2004-4 § 3, 2004;
Ord. 2002-26 Exh. A, 2002; Ord. 2000-24 § 1, 2000; Ord. 98-18 § 1, 1998; Ord. 97-8 §§ 1 (part), 2, 1997)
63
6A PRESENTATION
Fee Study Update
64
FEE STUDY UPDATE
Finance Committee Meeting -March 13, 2025
65
TYPES OF FEES & FINES
2
Example:Building Permits
Cost Recovery-Based User Fees
Fees limited to recovering the cost of providing the service
Example:Facility Rentals
Market Rate User Fees
The city can charge whatever price the market will pay
(must be competitive)
Example:Passport ServiceFeesSetby Law
Some fees are set by Federal or State law
Example:Business Licenses
Taxes under Propositions 218 & 26
Certain fees constitute taxes and may not be increased
without a vote of the people
Example:Library Fines
Fines
Fines are not subject to cost recovery rules and may be
set by the Council
City of Newport Beach – Finance Department 66
DEGREE OF GENERAL VS. PRIVATE BENEFIT
3
Commercial
Facility Rentals
Fire Prevention
Inspections
Zoning and Planning
ApprovalsRecreationClasses
Certain Appeals
Non-Profit
Facility Rentals
Police Services
Street Maintenance
Park Maintenance
Tax-Funded Fee-Funded
General Benefit Private Benefit
City of Newport Beach – Finance Department 67
AUTHORITY FOR COST-RECOVERY BASED USER FEES
4
Fiscal Sustainability Plan
Establish appropriate cost-recovery targets and adjust fee structure to ensure that the
fees continue to meet cost recovery targets.
City Council Policy F-4 – Revenues Measures
The City will establish appropriate cost-recovery targets for its fee structure and will
annually adjust its fee structure to ensure that the fees continue to meet cost recovery
targets.
Newport Beach Municipal Code Section 3.36.030 mandates 100% cost recovery
(except for subsidized services identified in the municipal code)
City of Newport Beach – Finance Department 68
COST RECOVERY-BASED USER FEES
5
Fees cannot exceed the cost of providing the service
Considerations:
Degree of private benefit
Appropriate cost recovery level
Size of increase that would result from full cost recovery
Calculation of the maximum fee is a math exercise
Type of fee varies based on fit (flat, tiered based on effort, or deposit-based)
Degree of cost recovery is a policy decision
City of Newport Beach – Finance Department 69
EXAMPLE: COST OF SERVICE ANALYSIS
6
Hourly Rate for
Personnel
Providing
Services
Time Required
to Perform the
Servicex =Cost of Service
Fully Burdened
Hourly Rates:
Direct and indirect
labor costs
Services and supplies
Agency overhead
Estimated or Known
Times for Providing
Services
Maximum Fee
Amount
City of Newport Beach – Finance Department 70
COST RECOVERY ANALYSIS
7
Revenue from
Current Fee in $
Full Cost of
Service in $Proposed Fee
Current Level of Cost
Recovery
Maximum Level of
Cost Recovery (100%)
Proposed General
Revenue Subsidy
Recommended Level of
Cost Recovery
Current
General
Revenue
Subsidy
Minimum Level of Cost
Recovery (0%)
City of Newport Beach – Finance Department 71
FY 24-25 FEE STUDY UPDATE
8
Departments studied
Library
Recreation & Senior Services
Other fee updates as set forth on slide 11
City of Newport Beach – Finance Department 72
LIBRARY DEPARTMENT
Fee Changes:
•Deposits: Central Library Community Room
•Room Deposit and Refundable Cleaning Deposit
consolidated into one fee
•Fines for Overdue Materials
•Rental Movies
•Library Services: Fax Machine Use
9
New Fees:
None
Fees Last Updated: 2022
Sample Services: Materials use, inter
library loans, setup and cleaning fees
for meeting room rentals, passport
processing and photos
Net Revenue Impact:
$0
City of Newport Beach – Finance Department 73
RECREATION & SENIOR SERVICES DEPARTMENT
Fee Changes:
•New fees are proposed
•Changes to presentation of certain fees and consolidation
•Removal of Lincoln Gymnasium and elimination of Special
Services Preschool 101
10
Fees Last Updated: 2022
Sample Services: Recreation
classes, swim lessons, sport
classes, after school
programs for preschool and
youths, senior services,
special event permits
Net Revenue Impact:
$192,000
New Fees:
1)Newport Coast Community Center: Preschool Room
2)Senior Services: Oasis Garden Membership
3)Special Events: Surf Contest- Amateur Late/Day of Registration Fee
4)Junior Lifeguards Building: Various Subsections
5)Lecture Hall: Lecture Hall, Stahr Courtyard, A/V Specialist
City of Newport Beach – Finance Department 74
OTHER UPDATES
•Community Development:
•Special Inspector Licenses
•Coastal Development Permit (CDP): All Others
•Environmental Documents
•Extension of Time
•Subdivisions
•Finance Department
•Short Term Lodging Two-Year Phase In
•Change of Information Fee
•Film LA, Dog Licenses
•Development Impact Fees:
•Development Impact Fees & In Lieu Park Dedication Fee
•Public Works
•Update to the Appeals section title to Public Hearing & Appeals
11City of Newport Beach – Finance Department 75
FISCAL IMPACT OF FEE UPDATES
12
Most fees and fines for specialized library services remain unchanged
Proposed fee updates will result in approximately $192,000 of additional revenue next
fiscal year
Department FY 2025-26 Proposed Net Revenue Impact
Library Department $0
Recreation & Senior Services
Department
$192,000
Total $192,000
City of Newport Beach – Finance Department 76
TIMELINE & RECOMMENDATION
13
Recommendation
March 13,2025
Finance
Committee
Review
April 29,2025
Council Review
May 14,2024
Effective date for
proposed fee updates1
Review the proposed fee updates and provide any
recommendations for consideration by the City
Manager and City Council.
Recommendation
July 1,2025
1 –CPI adjustments included
City of Newport Beach – Finance Department 77
14
QUESTIONS?
City of Newport Beach – Finance Department 78
ATTACHMENT A - AMENDED
FY 2024-25 Studied Department Changes – Illustration of Proposed Fee Changes
Item No. 6A1Fiscal Year 2024-Fee Study UpdateAttachment A - Amended03/13/2025
79
Illustration of Proposed Fee Changes
80
City of Newport Beach - Schedule of Rents, Fines and Fees
LIBRARY
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPI
Facility Use - Insurance, Deposits And Set-up Fees May Be Required,
Availability May Be Limited, Other Restrictions May Apply
Cancellation Charge
1 Library Cancellation Charge $59.00 $60.00 1.7%$1.00 all programs &
facilities
Yes
Deposits
2 Central Library Community Room $196.00 $100.00 -49.0%($96.00)No
2 Central Library Community Room $100.00 No
3 Refundable Cleaning Deposit $96.00 No
Meeting Rooms
3 Central Library Community Room
a) Non-Profit Resident Rate $50.00 $60.00 20.0%$10.00 per hr, 2 hour min Yes
b) Non-Profit Nonresident Rate $95.00 $120.00 26.3%$25.00 per hr, 2 hour min Yes
c) Private Resident Rate $80.00 $90.00 12.5%$10.00 per hr, 2 hour min Yes
d) Private Nonresident Rate $160.00 $180.00 12.5%$20.00 per hr, 2 hour min Yes
Setup And Cleanup Fees
4 Central Library Community Room $138.00 $156.00 13.0%$18.00 Yes
Fines for Overdue Materials
5 DVDs (non-rental)$0.25/day, max $20 $0.25/day, max $20 0.0%$0.00 No
6 General Materials, New Books, CDs $0.25/day, max $10 $0.25/day, max $10 0.0%$0.00 No
7 Laptop $5/hr, max $1,200 $5/hr, max $1,200 0.0%$0.00 No
8 Paperbacks, Periodicals $0.25/day, max $5 $0.25/day, max $5 0.0%$0.00 No
9 Tech Toys $5/day, max $400
$0.25/day, max $400
$5/day, max $400 0.0%$0.00 No
10 Video Games, Rental Movies $1/day, max $20 $1/day, max $20 0.0%$0.00 No
Library Services $0.00
11 Black and White Copies (Self-Service Copier)$0.15 $0.15 0.0%$0.00 per copy [a]No
12 Color Copies (Self-Service Copier)$0.45 $0.45 0.0%$0.00 per copy [a]No
13 Black and White Copies (from Printer)$0.15 $0.15 0.0%$0.00 per copy [a]No
14 Color Copiers (from Printer)$0.45 $0.45 0.0%$0.00 per copy [a]No
15 Inter Library Loan $5.00 $5.00 0.0%$0.00 per unit [a]No
16 Fax Machine Use $1.00 $1.00 0.0%$0.00 per page No
17 Materials Use $1.00 $1.00 video/book per unit [a]No
18 Test Proctoring $24.00 $36.00 50.0%$12.00 fixed fee; per test Yes
Passport Services
19 Passport Execution Fee $35.00 $35.00 0.0%$0.00 [b]No
20 Passport Photo Fee $26.00 $24.00 -7.7%($2.00)Yes
Description
81
City of Newport Beach - Schedule of Rents, Fines and Fees
LIBRARY
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
Processing Charges for Replacement Items
21 General Materials, DVDs, Video Games $10.00 $10.00 0.0%$0.00 No
22 Paperbacks (mass market)/Periodicals $3.00 $3.00 0.0%$0.00 No
23 Tech Toys $20.00 $20.00 0.0%$0.00 [d]No
Replacement Cost of Materials [c]
24 CDs $20.00 $20.00 0.0%$0.00 No
25 Compact Disc Cases $1.00 $1.00 0.0%$0.00 per case No
26 Damage to Barcode or RFID tag on Library Materials $1.00 $1.00 0.0%$0.00 No
27 DVD/CD Cases $4.00 $4.00 0.0%$0.00 per case No
28 DVDs $25.00 $25.00 0.0%$0.00 No
29 General Materials $20.00 $20.00 0.0%$0.00 No
30 Tech Toys $400.00 $400.00 0.0%$0.00 No
31 Laptops and/or peripherals $1,200.00 $1,200.00 0.0%$0.00 No
32 Paperbacks, Periodicals $5.00 $5.00 0.0%$0.00 No
33 Video Games $50.00 $50.00 0.0%$0.00 No
[a]Recovery per M.C. 3.36.030 Exhibit A
[c][b]Refer to City of Newport Beach website - Passport Services. $35 Recovery per 22 US Code 214. Authorized by the U.S. Department of State, Bureau of Consular Affairs, Passport Services. Maximum permitted by Gov't Code.
[e][c]Actual replacement cost of the item. When materials are replaced, fines paid are applied to replacement and processing charge.
[d]Fine that was established by the Board of Library Trustees to correspond to the tech toys collection.
82
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPI
Administration
1 Admin Processing Fee $5.00 $5.00 0.0%$0.00 for programs & facility use charges [a]No
2 Badge Replacement $5.00 $5.00 0.0%$0.00 [a]No
3 Class Refund
a) For classes $74 or less $10.00 $10.00 0.0%$0.00 [a]No
b) For classes $75 and over $20.00 $20.00 0.0%$0.00 [a]No
Adult Sports
4 Adult League
a) Nonresident Player Card $25.00 $25.00 0.0%$0.00 per player [a]No
b) Nonresident Replacement Player Card $15.00 $15.00 0.0%$0.00 per player [a]No
c) Resident Player Card $20.00 $20.00 0.0%$0.00 per player [a]No
d) Resident Replacement Player Card $10.00 $10.00 0.0%$0.00 per player [a]No
e) Adult Sports Drop In
i) Single Drop In $3.00 $3.00 0.0%$0.00 single drop in [a]No
ii) 5 Punch Pass $15.00 $15.00 0.0%$0.00 5 punch pass [a]No
iii) 20 Punch Pass - Resident $50.00 $50.00 0.0%$0.00 20 punch pass -
resident
[a]No
iv) 20 Punch Pass - Nonresident $60.00 $60.00 0.0%$0.00 20 punch pass -
nonresident [a]No
5 Adult Sports Late Registration Fee $30.00 $30.00 0.0%$0.00 [a]No
6 Adult Sports League (Resident and Nonresident)R.S.S. Director
negotiates contractor fee
R.S.S. Director
negotiates contractor fee
[a]No
7 Sports Classes R.S.S. Director negotiates contractor
fee
R.S.S. Director negotiates contractor
fee
per person [a]No
Aquatic Activities
8 Lap Swim
a) 5 Punch Pass $16.00 $16.00 0.0%$0.00 5 punch pass [a]No
b) Nonresident
i) Annual Pass $209.00 $209.00 0.0%$0.00 annual pass [a]No
ii) 20 Punch Pass $66.00 $66.00 0.0%$0.00 20 punch pass [a]No
c) Resident
i) Annual Pass $176.00 $176.00 0.0%$0.00 annual pass [a]No
ii) 20 Punch Pass $55.00 $55.00 0.0%$0.00 20 punch pass [a]No
9 Lap Swim Senior
a) 5 Punch Pass $11.00 $11.00 0.0%$0.00 5 punch pass [a]No
b) Nonresident
i) Annual Pass $154.00 $154.00 0.0%$0.00 annual pass [a]No
ii) 20 Punch Pass $49.00 $49.00 0.0%$0.00 20 punch pass [a]No
c) Resident
i) Annual Pass $121.00 $121.00 0.0%$0.00 annual pass [a]No
ii) 20 Punch Pass $38.00 $38.00 0.0%$0.00 20 punch pass [a]No
Description
83
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
10 Parent & Me Swim
a) Nonresident $38.00 [a]No
b) Resident $33.00 [a]No
10 Recreation Swim
a) 17 yrs old & under $2.00 $2.00 0.0%$0.00 drop in [a]No
b) Adult $3.00 $3.00 0.0%$0.00 drop in [a]No
11 Swim Lessons
a) Nonresident
i) Group $61.00 [a]No
ii) Semi-private $150.00 [a]No
iii) Private $104.00 [a]No
a) Resident
i) Group $56.00 $57.00 1.8%$1.00 [a]Yes
ii) Semi-private $93.00 $96.00 3.2%$3.00 [a]Yes
iii) Private $139.00 $143.00 2.9%$4.00 [a]Yes
iv) Parent & Me Swim $33.00 $34.00 3.0%$1.00 [a]Yes
Cancellation Fees
12 Refund Charge All Other Programs and Facilities
a) Program Or Facility Use
i) less than $75.00 $10.00 $10.00 0.0%$0.00 [b]No
ii) $75.00 or more $20.00 $20.00 0.0%$0.00 [b]No
FACILITY USE [d]
Deposits
14 Cleaning Fee $150.00 [b]No
13 Gymnasiums $185.00 $185.00 0.0%$0.00 [b]No
14 Meeting Rooms And Parks
a) Under 75 People $100.00 $100.00 0.0%$0.00 [b]No
b) 76 And More People $150.00 $150.00 0.0%$0.00 [b]No
15 OASIS Event Center Room
a) No Alcohol $200.00 $200.00 0.0%$0.00 [b]No
b) With Alcohol $400.00 $400.00 0.0%$0.00 [b]No
16 OASIS Large Classroom $185.00 $185.00 0.0%$0.00 [b]No
17 OASIS Small Classroom $100.00 $100.00 0.0%$0.00 [b]No
20 Security Guards $36.00 per hour [b]No
84
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
Marina Park Boating Program
18 Boat Rental
a) J/22 $21.00 $21.00 3.4%$0.00 per hour [b]Yes
b) RS Quest, Lido & Sabot $16.00 $16.00 3.4%$0.00 per hour [b]Yes
19 Sail Pass Test $70.00 $72.00 3.4%$2.00 [b]Yes
20 Sailing Pass Annual Membership
a) Adult $669.00 $691.00 3.4%$22.00 [b]Yes
b) Student $334.00 $345.00 3.4%$11.00 [b]Yes
21 Sailing Pass Quarterly Membership - Student $111.00 $114.00 3.4%$3.00 [b]Yes
22 Stand Up Paddleboard (SUP)/Kayak Rentals $21.00 $21.00 3.4%$0.00 per hour [b]Yes
a) 5 Punch Pass $83.00 $85.00 3.4%$2.00 [b]Yes
b) 10 Punch Pass $111.00 $114.00 3.4%$3.00 [b]Yes
85
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
Meeting Rooms
23 Bonita Creek, Carroll Beek, Cliff Drive, Mariners/VJC
a) Commercial Rates
i) Resident Fee $177.00 $182.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $359.00 $371.00 3.4%$12.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $53.00 $54.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $104.00 $107.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $87.00 $89.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $176.00 $181.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $22.00 $22.00 3.4%$0.00 per hr, 2 hr minimum [b]Yes
24 Civic Center Community Room
a) Commercial Rates
i) Resident Fee $384.00 $396.00 3.4%$12.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $696.00 $719.00 3.4%$23.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $146.00 $150.00 3.4%$4.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $221.00 $228.00 3.4%$7.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $216.00 $223.00 3.4%$7.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $346.00 $357.00 3.4%$11.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $90.00 $93.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
25 Civic Center Lawn
a) Commercial Rates
i) Resident Fee $285.00 $294.00 3.4%$9.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $533.00 $550.00 3.4%$17.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $80.00 $82.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $125.00 $129.00 3.4%$4.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $90.00 $93.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $146.00 $150.00 3.4%$4.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $59.00 $60.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
86
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
26 Council Chamber
a) Commercial Rates
i) Resident Fee $289.00 $298.00 3.4%$9.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $572.00 $591.00 3.4%$19.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $55.00 $56.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $104.00 $107.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $87.00 $89.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $176.00 $181.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $29.00 $29.00 3.4%$0.00 per hr, 2 hr minimum [b]Yes
27 Newport Theater Art Center $482.00 $498.00 3.4%$16.00 [c]Yes
87
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
Community Youth Center
28 Small Classroom or Dance Room
a) Commercial Rates
i) Resident Fee $196.00 $202.00 3.4%$6.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $393.00 $406.00 3.4%$13.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $59.00 $60.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $115.00 $118.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $96.00 $99.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $194.00 $200.00 3.4%$6.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $27.00 $27.00 3.4%$0.00 per hr, 2 hr minimum [b]Yes
Lincoln Gymnasium
29 Lincoln Gymnasium
a) Commercial Rates
i) Resident Fee $395.00 per hr, 2 hr minimum [b]Yes
ii) Commercial Fee $757.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $87.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $152.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $119.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $217.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $40.00 per hr, 2 hr minimum [b]Yes
Marina Park
29 Lawn
a) Commercial Rate $285.00 $294.00 3.4%$9.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rate $80.00 $82.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
c) Private Rate $90.00 $93.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $59.00 $60.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
30 Large Event Center
a) Commercial Rates
i) Resident Fee $435.00 $449.00 3.4%$14.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $798.00 $824.00 3.4%$26.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $157.00 $162.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $355.00 $366.00 3.4%$11.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $276.00 $285.00 3.4%$9.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $474.00 $489.00 3.4%$15.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $90.00 $93.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
88
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
31 Large Room
a) Commercial Rates
i) Resident Fee $165.00 $170.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $293.00 $302.00 3.4%$9.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $57.00 $58.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $130.00 $134.00 3.4%$4.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $101.00 $104.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $176.00 $181.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $28.00 $28.00 3.4%$0.00 per hr, 2 hr minimum [b]Yes
32 Medium Room
a) Commercial Rates
i) Resident Fee $125.00 $129.00 3.4%$4.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $237.00 $244.00 3.4%$7.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $44.00 $45.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $104.00 $107.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $79.00 $81.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $136.00 $140.00 3.4%$4.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $22.00 $22.00 3.4%$0.00 per hr, 2 hr minimum [b]Yes
33 Small Room
a) Commercial Rates
i) Resident Fee $97.00 $100.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $179.00 $185.00 3.4%$6.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $35.00 $36.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $81.00 $83.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $59.00 $60.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $107.00 $110.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $15.00 $15.00 3.4%$0.00 per hr, 2 hr minimum [b]Yes
Newport Coast Community Center
34 Gymnasium
a) Commercial Rates
i) Resident Fee $436.00 $450.00 3.4%$14.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $838.00 $866.00 3.4%$28.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $96.00 $99.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $167.00 $172.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $132.00 $136.00 3.4%$4.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $239.00 $247.00 3.4%$8.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $51.00 $52.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
89
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
35 Large Classroom
a) Commercial Rates
i) Resident Fee $333.00 $344.00 3.4%$11.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $643.00 $664.00 3.4%$21.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $80.00 $82.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $162.00 $167.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $155.00 $160.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $303.00 $313.00 3.4%$10.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $57.00 $58.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
36 Small Classroom
a) Commercial Rates
i) Resident Fee $196.00 $202.00 3.4%$6.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $393.00 $406.00 3.4%$13.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $59.00 $60.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $115.00 $118.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $96.00 $99.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $194.00 $200.00 3.4%$6.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $27.00 $27.00 3.4%$0.00 per hr, 2 hr minimum [b]Yes
37 Preschool Room
a) Commercial Rates
i) Resident Fee $62.00 $64.00 3.4%$2.00 per hr, 2 hr minimum Yes
ii) Nonresident Fee $110.00 $113.00 3.4%$3.00 per hr, 2 hr minimum Yes
b) Non-Profit Rates
i) Resident Fee $23.00 $23.00 3.4%$0.00 per hr, 2 hr minimum Yes
ii) Nonresident Fee $49.00 $50.00 3.4%$1.00 per hr, 2 hr minimum Yes
c) Private Rates
i) Resident Fee $40.00 $41.00 3.4%$1.00 per hr, 2 hr minimum Yes
ii) Nonresident Fee $79.00 $81.00 3.4%$2.00 per hr, 2 hr minimum Yes
d) Resident Non-profit Youth Service Organization Rate $15.00 $15.00 3.4%$0.00 per hr, 2 hr minimum Yes
90
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
OASIS Senior Center
38 OASIS Event Center Room
a) Commercial Rates
i) Resident Fee $445.00 $459.00 3.4%$14.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $798.00 $824.00 3.4%$26.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $165.00 $170.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $253.00 $261.00 3.4%$8.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $248.00 $256.00 3.4%$8.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $408.00 $421.00 3.4%$13.00 per hr, 2 hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $90.00 $93.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
39 OASIS Large Classroom
a) Commercial Rates
i) Resident Fee $333.00 $344.00 3.4%$11.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $643.00 $664.00 3.4%$21.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $80.00 $82.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $162.00 $167.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $155.00 $160.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $303.00 $313.00 3.4%$10.00 per hr, 2 hr minimum [b]Yes
40 OASIS Small Classroom
a) Commercial Rates
i) Resident Fee $196.00 $202.00 3.4%$6.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $393.00 $406.00 3.4%$13.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $59.00 $60.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $115.00 $118.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
c) Private Rates
i) Resident Fee $96.00 $99.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Fee $194.00 $200.00 3.4%$6.00 per hr, 2 hr minimum [b]Yes
Setup And Cleanup Fees Rental and Event Fees
41 Energy Surcharge pass through pass through [a]No
42 Cleaning Fee $150.00 $150.00 0.0%$0.00 [b]No
43 Security Guards $36.00 $36.00 0.0%$0.00 per hour [b]No
91
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
MBAC Pool Use Fees
44 Additional Lifeguard Staff $33.00 $33.00 0.0%$0.00 per staff, per hour [a]No
45 Energy Surcharge pass through pass through all groups [a]No
46 Exclusive Use Rate
a) Non-Profit
i) Resident $87.00 $89.00 3.4%$2.00 per hour [a]Yes
ii) Nonresident $110.00 $113.00 3.4%$3.00 per hour [a]Yes
b) Private
i) Resident $193.00 $199.00 3.4%$6.00 per hour [a]Yes
ii) Nonresident $223.00 $230.00 3.4%$7.00 per hour [a]Yes
c) Commercial
i) Resident $358.00 $370.00 3.4%$12.00 per hour [a]Yes
ii) Nonresident $388.00 $401.00 3.4%$13.00 per hour [a]Yes
47 School Dist Maintenance Fee pass through pass through [a]No
48 Security Deposit on MBAC Rentals $250.00 $250.00 0.0%$0.00 [a]No
49 Shared Use Rate
a) Non-Profit
i) Resident $52.00 $53.00 3.4%$1.00 per hour [a]Yes
ii) Nonresident $99.00 $102.00 3.4%$3.00 per hour [a]Yes
b) Private
i) Resident $105.00 $108.00 3.4%$3.00 per hour [a]Yes
ii) Nonresident $129.00 $133.00 3.4%$4.00 per hour [a]Yes
c) Commercial
i) Resident $252.00 $260.00 3.4%$8.00 per hour [a]Yes
ii) Nonresident $294.00 $303.00 3.4%$9.00 per hour [a]Yes
50 Splash Bash $5.00 $5.00 0.0%$0.00 per person [a]No
92
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
Natural Resources
51 Natural Resource/Tidepool Exploration Program
a) Less than 15 people $35.00 R.S.S. Director negotiates contractor
fee
[a]No
b) More than 15 people $69.00 R.S.S. Director negotiates contractor
fee
[a]No
Public Areas
52 Peninsula Park Gazebo
a) Commercial
i) Resident $248.00 $256.00 3.4%$8.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident $496.00 $512.00 3.4%$16.00 per hr, 2 hr minimum [b]Yes
iii) Electricity $13.00 $13.00 0.0%$0.00
b) Non-Profit
i) Resident $43.00 $44.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident $87.00 $89.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
iii) Electricity $13.00 $13.00 0.0%$0.00
c) Private Rates
i) Resident $53.00 $54.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident $109.00 $112.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
iii) Electricity $13.00 $13.00 0.0%$0.00
d) Resident Non-profit Youth Service Organization Rate $16.00 $16.00 3.4%$0.00 [b]Yes
53 Picnic/Park Areas (Max. Table Reservation 50%)
a) Commercial
i) Resident $248.00 $256.00 3.4%$8.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident $497.00 $513.00 3.4%$16.00 per hr, 2 hr minimum [b]Yes
b) Resident Non-profit Youth Service Organization $16.00 $16.00 3.4%$0.00 per hr, 2 hr minimum [b]Yes
c) Non-profit
i) Resident $43.00 $44.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Rate $87.00 $89.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
d) Private
i) Resident $50.00 $51.00 3.4%$1.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident Rate $101.00 $104.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
93
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
Registration and Contract Classes
54 Classes R.S.S. Director negotiates contractor
fee
R.S.S. Director negotiates contractor
fee
per person [a]No
55 Contract Camp Refund Fee R.S.S. Director negotiates contractor
fee
R.S.S. Director negotiates contractor
fee
after camp has started [a]No
56 Nonresident Additional Charge - Camps
a) For fees $124 and below $10.00 $10.00 0.0%$0.00 per person [a]No
b) For fees $125 and above $20.00 $20.00 0.0%$0.00 per person [a]No
57 Nonresident Additional Charge - Classes
a) For fees less than $75.00 $5.00 $5.00 0.0%$0.00 per person [a]No
b) For fees $75.00 or more $10.00 $10.00 0.0%$0.00 per person [a]No
94
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
Senior Services
58 OASIS-WELLNESS Fitness Center
a) Annual-Resident $137.00 $137.00 0.0%$0.00 [a]No
b) Annual-Non-Resident $192.00 $192.00 0.0%$0.00 [a]No
59 Senior Recreation Classes R.S.S. Director negotiates contractor
fee
R.S.S. Director negotiates contractor
fee
[a]No
60 OASIS Garden Membership
a) Garden Plot 10' x 10'$30.00 No
b) Garden Plot 12' x 12'$72.00 No
c) Garden Plot 11' x 14'$77.00 No
d) Garden Plot 12' x 14'$84.00 No
e) Garden Plot 13' x 14'$91.00 No
61 Transportation $1 - $3 $1 - $3 [a]No
Special Ball Field Services
62 Field Maintenance Fee $10.00 $10.00 3.4%$0.00 per player, per season [b]Yes
63 Field Preparation $53.00 $54.00 3.4%$1.00 per field [b]Yes
64 Lights $35.00 $36.00 3.4%$1.00 per hr, per field [b]Yes
Ball Fields
Bonita Creek Sports Complex, Buffalo Hills Park, East bluff Park, Grant Howald Park, Lincoln Athletic field, Mariners Parks, Peninsula Park, San
Miguel Park, Bonita Canyon Sports Park, Arroyo Park, Bob Henry Park,
Coastal Peak Park, Irvine Terrace and Sunset Ridge Park
65 Ball Fields
a) Commercial
i) Resident $178.00 $183.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident $355.00 $366.00 3.4%$11.00 per hr, 2 hr minimum [b]Yes
b) Non-Profit
i) Resident $79.00 $81.00 3.4%$2.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident $127.00 $131.00 3.4%$4.00 per hr, 2 hr minimum [b]Yes
c) Private
i) Resident $104.00 $107.00 3.4%$3.00 per hr, 2 hr minimum [b]Yes
ii) Nonresident $176.00 $181.00 3.4%$5.00 per hr, 2 hr minimum [b]Yes
d) Youth Sports
i) Commission $1.00 $1.00 0.0%$0.00 [b]No
ii) Commission Club Rate $15.00 $15.00 0.0%$0.00 per hour [b]No
Special Events
66 Surf Contest-Amateur $33.00 $33.00 0.0%$0.00 per person [a]No
67 Surf Contest-Amateur Late/Day of Registration Fee $5.00 $5.00 per person No
95
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
Special Event Permits
68 Bundled Event Permit Fee $3,493.00 $3,610.00 3.4%$117.00 for every 20 events [a]Yes
69 Deposit
a) Level 2 $815.00 $815.00 0.0%$0.00 [a]No
b) Level 3 $1,746.00 $1,746.00 0.0%$0.00 [a]No
70 Level 1 Permit
a) Nonresident
i) Permit $1,043.00 $1,078.00 3.4%$35.00 [a]; [e]Yes
ii) Late Fee $1,335.00 $1,379.00 3.4%$44.00 [a]; [f]Yes
b) Resident
i) Permit $527.00 $544.00 3.4%$17.00 [a]Yes
ii) Late Fee $664.00 $686.00 3.4%$22.00 [a]; [f]Yes
71 Level 2 Permit
a) Nonresident
i) Permit $2,357.00 $2,436.00 3.4%$79.00 [a]Yes
ii) Late Fee $3,381.00 $3,494.00 3.4%$113.00 [a]; [g]Yes
b) Resident
i) Permit $1,098.00 $1,134.00 3.4%$36.00 [a]Yes
ii) Late Fee $1,695.00 $1,751.00 3.4%$56.00 [a]Yes
72 Level 3 Permit
a) Nonresident
i) Permit $5,973.00 $6,173.00 3.4%$200.00 [a]Yes
ii) Late Fee $10,537.00 $10,890.00 3.4%$353.00 [a]; [h]Yes
b) Resident
i) Permit $3,123.00 $3,227.00 3.4%$104.00 [a]Yes
ii) Late Fee $5,267.00 $5,443.00 3.4%$176.00 [a]; [i]Yes
73 Special Events Appeal - to City Council
a) Appellant Successful $0.00 $0.00 $0.00 for all levels [a]No
b) Appellant Unsuccessful $1,953.00 $2,018.00 3.4%$65.00 for all levels [a]Yes
Special Services
74 Relocation Of Sand Volleyball Court $800.00 $800.00 0.0%$0.00 [a]No
96
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
Youth Sports, After School/Camp Programs
75 After School Program
a) After School Programs Nonresident $401.00 $414.00 3.4%$13.00 per child, per trimester [a]Yes
b) After School Programs Resident $390.00 $403.00 3.4%$13.00 per child, per trimester [a]Yes
c) Late pickup charge - per minute $1.00 $1.00 0.0%$0.00 per minute late [a]No
76 Day Camp
a) Additional rash guard $15.00 $15.00 0.0%$0.00 [a]No
b) Additional T-shirt $10.00 $10.00 0.0%$0.00 [a]No
c) Day Camp Fee $176.00 $181.00 3.4%$5.00 per child, per week [a]Yes
d) Day Camp Fee- Hardship Fee $108.00 $111.00 3.4%$3.00 per child, per week [a]Yes
e) Day Camp/Pint Sized Campers Cancellation
i) 6 days or less notice $50.00 $50.00 0.0%$0.00 [a]No
ii) 7+ days notice $25.00 $25.00 0.0%$0.00 [a]No
77 Pint Size Campers
a) Nonresident $161.00 $166.00 3.4%$5.00 [a]Yes
b) Resident $139.00 $143.00 3.4%$4.00 [a]Yes
97
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
78 Preschool 101
a) Nonresident
i) Tuesday and Thursday $341.00 per session t/th [a]No
ii) Monday, Wednesday and Friday $498.00 per session m/w/f [a]No
b) Resident
i) Tuesday and Thursday $330.00 per session t/th [a]No
ii) Monday, Wednesday and Friday $487.00 per session m/w/f [a]No
78 Teen Leadership Program
a) Annual Pass $195.00 $201.00 3.4%$6.00 [a]Yes
b) Summer $115.00 $118.00 3.4%$3.00 [a]Yes
79 Youth Sports
a) Classes R.S.S. Director
negotiates contractor fee
R.S.S. Director
negotiates contractor fee
per person [a]No
b) Track and Field
i) Nonresident $13.00 $13.00 0.0%$0.00 per person [a]No
ii) Resident $10.00 $10.00 0.0%$0.00 per person [a]No
iii) Late/Day of Registration Fee $5.00 $5.00 0.0%$0.00 per person [a]No
98
City of Newport Beach - Schedule of Rents, Fines and Fees
RECREATION AND SENIOR SERVICES
FY 24/25 Fee FY 25/26 Fee Fee Change %Fee Change $Charge Basis Note Subject to CPIDescription
Junior Lifeguards Building
80 Junior Lifeguards Building
a) Commercial Rate $235.00 $242.00 3.4%per hr, 2hr minimum [b]Yes
b) Non-Profit Rate $90.00 $93.00 3.4%per hr, 2hr minimum [b]Yes
c) Private Rate $145.00 $149.00 3.4%per hr, 2hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $36.00 $37.00 3.4%per hr, 2hr minimum [b]Yes
81 Patio Area
a) Commercial Rate $188.00 $194.00 3.4%per hr, 2hr minimum [b]Yes
b) Non-Profit Rate $60.00 $62.00 3.4%per hr, 2hr minimum [b]Yes
c) Private Rate $97.00 $100.00 3.4%per hr, 2hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $24.00 $24.00 3.4%per hr, 2hr minimum [b]Yes
Lecture Hall
82 Lecture Hall
a) Commercial Rates
i) Resident Fee $614.00 3.4%per hr, 2hr minimum [b]Yes
ii) Nonresident Fee $904.00 3.4%per hr, 2hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $180.00 3.4%per hr, 2hr minimum [b]Yes
ii) Nonresident Fee $397.00 3.4%per hr, 2hr minimum [b]Yes
c) Private Rates
i) Resident Fee $325.00 3.4%per hr, 2hr minimum [b]Yes
ii) Nonresident Fee $542.00 3.4%per hr, 2hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $108.00 3.4%per hr, 2hr minimum [b]Yes
83 Stahr Courtyard
a) Commercial Rates
i) Resident Fee $294.00 3.4%per hr, 2hr minimum [b]Yes
ii) Nonresident Fee $550.00 3.4%per hr, 2hr minimum [b]Yes
b) Non-Profit Rates
i) Resident Fee $82.00 3.4%per hr, 2hr minimum [b]Yes
ii) Nonresident Fee $129.00 3.4%per hr, 2hr minimum [b]Yes
c) Private Rates
i) Resident Fee $93.00 3.4%per hr, 2hr minimum [b]Yes
ii) Nonresident Fee $150.00 3.4%per hr, 2hr minimum [b]Yes
d) Resident Non-profit Youth Service Organization Rate $60.00 3.4%per hr, 2hr minimum [b]Yes
84 A/V Specialist pass through per hr, 2hr minimum [b]No
[a]Per M.C. 3.36.030.[b]Per Council Policy B-13.[c]Per Council Policy B-6.[d]Insurance, deposits and set-up fees may be required, availability may be limited, other restrictions may apply.[e]Routed to other departments. No road closures, attachments or permits required by other departments.[f]Submitted less than 20 calendar days from event date.[g]Complex events requiring road closures, attachments or permits by other departments submitted less than 60 calendar days from event date.[h]Major events requiring road closures, attachments or permits by other departments & 1 pre-event meeting submitted less than 120 calendar days fromevent date.[i]Submitted less than 120 calendar days from event date.
99
City of Newport Beach - Schedule of Rents, Fines and Fees
BUILDING FEES
FY 24/25 Fee FY 25/26 Fee Charge Basis Note
Subject
to CPIDescription
Other
Accessibility Hardship
72 Accessibility Hardship $1,341.00 $1,386.00 flat fee Yes
73 Appeals
a) Appeals Board Hearing - Appellant Unsuccessful $1,827.00 $1,888.00 flat fee Yes
b) Appeals Board Hearing - Appellant Successful $0.00 $0.00 flat fee Yes
Certificates and Reports
74 Temporary Certificate of Occupancy $251.00 $259.00 flat fee Yes
75 Temporary Certificate of Occupancy - Renewable $133.00 $137.00 flat fee Yes
76 Residential Building Report
a) Residential Building Report - Any Occupancy Type $214.00 $222.00 flat fee Yes
b) Residential Building Report - Re-Inspection $142.00 $147.00 flat fee Yes
77 Real Property Document Prep/Transfer/Assign/Ext $317.00 $327.00 flat fee Yes
Demolition
78 Demolition - Multi-Family Structure
a) Plan Review $350.00 $362.00 flat fee Yes
b) Permit & Inspection $122.00 $127.00 flat fee Yes
79 Demolition - One Family Structure
a) Plan Review $350.00 $362.00 flat fee Yes
b) Permit & Inspection $146.00 $151.00 flat fee Yes
80 Demolition - Other Than Structure
a) Plan Review $355.00 $367.00 flat fee Yes
b) Permit & Inspection $133.00 $137.00 flat fee Yes
Duplicate Drawings
81 Authorization to duplicate record drawings $42.00 $43.00 flat fee Yes
82 Extension: 3-Year Building Permit Extension
a) Request to Building Official $221.00 $228.00 flat fee Yes
b) Request to Hearing Officer $1,469.00 $1,519.00 flat fee Yes
Flood Zone Determination
83 Flood Zone Determination $125.00 $129.00 flat fee Yes
84 Special Inspector Licenses
a) Special Inspector License Application - New or Renewal $59 - $122 $59.00 per certification Yes
a) Original Licenses Each Test - Per Classification $122.00 flat fee Yes
b) Renewal - Per Classification $59.00 flat fee Yes
Other Inspections Fees
85 Off-Hours Inspection Request - Per Hour, 2 Hour Minimum $267.00 $276.00 per hour Yes
86 Other Inspections - Per Hour
Inspections Not Otherwise Specified / One Hour Minimum
$227.00 $235.00 per hour Yes
87 Re-Inspection - Per Hour
Assessed When Corrections Are Not Completed
$227.00 $235.00 per hour Yes
Other Plan Review Fees
88 Alternate Materials & Methods Each Item $316.00 $326.00 flat fee Yes
89 Determination of Unreasonable Hardship $387.00 $400.00 flat fee Yes
90 Disabled Access Compliance Review 0.1% of Construction
Cost
0.1% of Construction
Cost
flat fee No
100
City of Newport Beach - Schedule of Rents, Fines and Fees
PLANNING FEES
FY 24/25 Fee FY 25/26 Fee Charge Basis Note
Subject
to CPI
Amendment
1 Amendment - General Plan $281.00 $290.00 Per Hour (Deposit
Account)
Yes
2 Amendment - Local Coastal Program $281.00 $290.00 Per Hour (Deposit
Account)
Yes
3 Amendment - Planned Community $281.00 $290.00 Per Hour (Deposit
Account)
Yes
4 Amendment - Zoning Code/Specific Plan $281.00 $290.00 Per Hour (Deposit
Account)
Yes
Appeal
5 Appeal to City Council
a) Appellant Successful $0.00 $0.00 Fixed Fee No
b) Appellant Unsuccessful $2,116.00 $2,116.00 Fixed Fee No
6 Appeal to Planning Commission
a) Appellant Successful $0.00 $0.00 Fixed Fee No
b) Appellant Unsuccessful $2,116.00 $2,116.00 Fixed Fee No
7 Appeal of Coastal Development Permit Application Decision to Planning
Commission
$0.00 $0.00 Fixed Fee No
8 Appeal of Decision to Harbor Commission
a) Appellant Successful $0.00 $0.00 Fixed Fee No
b) Appellant Unsuccessful $623.00 $623.00 Fixed Fee No
9 Appeal of Harbor Commission Decision to City Council
a) Appellant Successful $0.00 $0.00 Fixed Fee No
b) Appellant Unsuccessful $498.00 $498.00 Fixed Fee No
Approval in Concept
10 Approval in Concept $1,041.00 $1,076.00 Fixed Fee Yes
Banner / Sign Permit
11 Banner / Sign Permit $60.00 $63.00 Fixed Fee Yes
Certificate of Compliance
12 Certificate of Compliance - Subdivision Code $402.00 $415.00 Fixed Fee Yes
Coastal Development Permit
13 Coastal Development Permit (CDP) - Stand Alone $2,622.00 $2,710.00 Fixed Fee
14 Coastal Development Permit (CDP) / Parcel Map Bundle $3,678.00 $3,801.00 Fixed Fee
15 Coastal Development Permit (CDP) - When Reviewed In Conjunction with
Another Planning Application
$1,000.00 $1,034.00 Fixed Fee
16 Coastal Development Permit (CDP) Waiver $1,330.00 $1,374.00 Fixed Fee
[a] Yes
Yes
Yes
Yes
16 Coastal Development Permit (CDP) - All Others $281.00
Compliance Letters / Minor Records Research
17 Compliance Letters / Minor Records Research $425.00 $440.00 Fixed Fee Yes
Comprehensive Sign/ Heritage / Innovative Permit
18 Comprehensive Sign/ Heritage / Innovative Permit $2,422.00 $2,504.00 Fixed Fee Yes
Condominium Conversion Permit
19 Condominium Conversion Permit $1,590.00 $1,644.00 Fixed Fee Yes
Description
101
City of Newport Beach - Schedule of Rents, Fines and Fees
PLANNING FEES
FY 24/25 Fee FY 25/26 Fee Charge Basis Note
Subject
to CPIDescription
$281.00 $290.00 Per Hour (Deposit
Account)
Yes
$1,612.00 $1,666.00 Fixed Fee Yes
$281.00 $290.00 Per Hour (Deposit
Account)
Yes
$1,147.00 $1,185.00 Fixed Fee Yes
Consultant Cost + 10%
City Administrative Fee
Consultant Cost + 10%
City Administrative Fee
Fixed Fee No
$212.00 $220.00 Fixed Fee Yes
$212.00 $220.00 Fixed Fee Yes
Development Agreement / Plan
20 Development Agreement Adoption
21 Development Agreement Annual Review
22 Development Plan - Planned Community
Director / Staff Approval
23 Director / Staff Approval
Environmental Documents
24 Environmental Documents
Extension of Time
25 Extension of Time - Subdivision Code
26 Extension of Time - ZC (except Abatement Period)
27 Extension of Time - Non-Conforming Abatement Period Extension $853.00 $882.00 Fixed Fee Yes
In-Lieu Parking
28 In-Lieu Parking $150.00 $150.00 Fixed Fee - Per Space No
Limited Term Permits
29 Limited Term Permit - Less than 90 days $747.00 $772.00 Fixed Fee Yes
30 Limited Term Permit - More than 90 days $2,515.00 $2,600.00 Fixed Fee Yes
31 Limited Term Permit - Seasonal Sale $401.00 $414.00 Fixed Fee Yes
Lot Line Adjustment / Lot Merger
32 Lot Line Adjustment $2,515.00 $2,600.00 Fixed Fee Yes
33 Lot Merger $2,515.00 $2,600.00 Fixed Fee Yes
Modification Permit
34 Modification Permit $3,496.00 $3,613.00 Fixed Fee Yes
Operators License
35 Operators License Application $1,033.00 $1,068.00 Fixed Fee Yes
36 Operators License Appeal $1,033.00 $1,068.00 Fixed Fee Yes
Planned Development Permit
37 Planned Development Permit $7,195.00 $7,437.00 Fixed Fee Yes
Preliminary Application for Residential Development
38 Preliminary Application for Residential Development $1,540.00 $1,591.00 Fixed Fee Yes
Public Noticing
39 Public Noticing $556.00 $574.00 Fixed Fee Yes
Reasonable Accommodation
40 Reasonable Accommodation $0.00 $0.00 Fixed Fee Yes
[b]
102
City of Newport Beach - Schedule of Rents, Fines and Fees
PLANNING FEES
FY 24/25 Fee FY 25/26 Fee Charge Basis Note
Subject
to CPIDescription
$6,324.00 $6,536.00 Fixed Fee Yes
$3,669.00 $3,792.00 Fixed Fee Yes
$2,457.00 $2,540.00 Fixed Fee Yes
$6,324.00 $6,536.00 Fixed Fee Yes
$6,119.00 $6,119.00 Fixed Fee
$5,198.00 $5,373.00 Fixed Fee Yes
$6,314.00 $6,526.00 Fixed Fee Yes
Site Development Review
41 Site Development Review - Planning Commission
42 Site Development Review - Zoning Administrator
Subdivision / Mapping
43 Subdivisions - Parcel Map
44 Subdivisions - Tentative Tract Map
45 Subdivisions - Vesting Tentative Map
Transfer of Development Rights
46 Transfer of Development Rights
Use Permit
47 Use Permit (Conditional) - Planning Commission
48 Use Permit (Minor) - Zoning Administrator $3,530.00 $3,649.00 Fixed Fee Yes
Variance
49 Variance $5,791.00 $5,985.00 Fixed Fee Yes
Zoning Plan Check
50 Zoning Plan Check (Non-Residential and Residential Alterations)$222.00 $229.00 Per Hour Yes
Litigation Defense
51 Litigation Defense 100% of Actual Costs 100% of Actual Costs Time & Materials No
Hourly Billing Rate for Services Not Listed
52 Planning $281.00 $290.00 Per Hour Yes
53 Consulting Support, Specialized Services, Peer Review, etc.Consultant Cost + 10%
City Administrative Fee
Consultant Cost + 10%
City Administrative Fee
No
54 Fees/Costs Collected on Behalf of Other Agencies (e.g. LAFCO, Department
of Fish & Wildlife, etc.)
Pass-Through Pass-Through No
[a]
* Proposed inflationary increases to fees are based on the annual change in Consumer Prince Index for All Urban Consumers in the Los Angeles-Long Beach-Anaheim, CA Area, from
February of the prior year to February of the current year.
As an alternative to the fixed fee amount shown, staff may bill on a time and materials basis (determined by the planning hourly rate), when projects costs are likely to vary significantly from adopted fee amount. In these instances, a deposit may be requested to bill against.
[b]If contract is amended to add scope, City will pass through additional consultant cost plus 10% City Administrative Fee linked to scope addition.
103
City of Newport Beach - Schedule of Rents, Fines and Fees
FINANCE
FY 24/25 Fee FY 25/26 Fee Charge Basis Note
Subject
to CPI
Revenue
1 Adult Oriented Business Permits $1,404.00 $1,450.00 Yes
2 Business License
a) Business License Initial Application (online) $6.00 $5.00 Yes
b) Business License Initial Application (in person) $17.00 $17.00 Yes
c) Business License - Change in Information $14.00 $14.00 Yes
d) Business License - Duplicate $12.00 $12.00 Yes
3 Dance Permit $178.00 $183.00 Yes
4 Dog Licenses
a) Unaltered $54.00 See Police Fees Yes
b) Sterilized $27.00 See Police Fees Yes
c) Late Charge $5.00 See Police Fees No
d) Tag Replacement $7.00 See Police Fees Yes
5 Escort Services
a) Escort Service Permit $1,316.00 $1,360.00 Yes
b) Escort Service Per Employee $647.00 $669.00 Yes
6 Film Permit Fee No
6 Film Production Application
a) With Film Liaison $0.00 $0.00 No
b) Without Film Liaison $323.00 $334.00 Yes
7 Film Permit
a) Cancellation Fee (for permits req add'l City svcs) 100% Fully Loaded
Hourly Rate
100% Fully Loaded
Hourly Rate
No
b) Review Fee (5 or fewer cast & crew) $13.00 $13.00 Yes
c) Review Fee (6 or more cast & crew) $55.00 $57.00 Yes
d) Staff Time Outside of Permit Application Review 100% Fully Loaded
Hourly Rate
100% Fully Loaded
Hourly Rate
No
8 FilmLA Pass through Pass through [a]
a) Application Fee $863.00 No
b) Film Permit Rider Fee $137.00 No
c) Monitor Fees - Double time $82.00 No
d) NonProfit Application Fee $69.00 No
e) NonProfit Permit Rider Fee $34.00 No
f) Monitor Fees $41.00 No
g) Monitor Fees Overtime $62.00 No
h) Notification Fee $215.00 No
i) Still Application Fee $82.00 No
j) Still Rider Fee $28.00 No
k) Student Permit Fee Complex $124.00 No
l) Student Permit Fee Simple $33.00 No
9 Fire Arms Sales Permit $107.00 $110.00 Yes
10 Hotel Special Package Application Review $216.00 $223.00 Yes
11 Live Entertainment Permit $189.00 $195.00 Yes
12 Parking Permit
a) Preferential Parking Permit $24.00 $24.00 Yes
b) Parking Permit Replacement Fee $12.00 $12.00 Yes
Description
104
City of Newport Beach - Schedule of Rents, Fines and Fees
FINANCE
FY 24/25 Fee FY 25/26 Fee Charge Basis Note
Subject
to CPIDescription
13 Payment Plan Processing Fee
a) Payment Plan (except Parking) $36.00 $36.00 Yes
b) Payment Plan (Parking)
i) Indigent $5.00 $5.00 No
ii) All Other $36.00 $36.00 Yes
14 Short Term Lodging Permits
a) Initial Permit $238.00 $300.00 [b] Yes
b) Renewal $214.00 $336.00 [c] Yes
c) Reinstatement $107.00 $110.00 Yes
d) Change in Information $14.00 $14.00 Yes
e) Reprint $12.00 $12.00 Yes
f) Suspension or revocation hearing
i) Appellant Successful no fee no fee No
ii) Appellant Unsuccessful $738.00 $762.00 Yes
15 Sidewalk Vending Permit Application $107.00 $110.00 Yes
16 Sound Amp Permit $36.00 $36.00 Yes
17 Vehicles For Hire
a) Annual Per Vehicle Fee $258.00 $267.00 per year Yes
b) Certificate $2,357.00 $2,436.00 Yes
c) Driver's Permit $469.00 $484.00 Yes
d) Driver's Permit Renewal $457.00 $473.00 Yes
e) Fee per Vehicle $258.00 $267.00 Yes
18 Zero Bill Reprints $0.00 $0.00 No
Parking Penalties
19 11.04.070(F) MC PARKED IN PARK $53.00 $55.00 Yes
20 11.08.090(A) MC PARKING ON PUBLIC PIER $53.00 $55.00 Yes
21 12.08.120 MC PARKING ON BEACH $53.00 $55.00 Yes
22 12.12.010(D) MC COMPLIANCE WITH SIGNS $53.00 $55.00 Yes
23 12.12.050 MC FEE NOT PAID IN LOT $53.00 $55.00 Yes
24 12.12.080 MC MOTORCYCLES IN WOF LOT $53.00 $55.00 Yes
25 12.32.050(D) MC BALBOA ISLAND: BLOCKING EGRESS $53.00 $55.00 Yes
26 12.40.020 MC PARKWAYS $53.00 $55.00 Yes
27 12.40.030 MC PARKING ON PRIVATE PROPERTY $53.00 $55.00 Yes
28 12.40.035 MC PKG ON PRIVATE STREETS/DRIVES $53.00 $55.00 Yes
29 12.40.040 MC PARKING IN EXCESS 72 HOURS $99.00 $102.00 Yes
30 12.40.055(A) MC TRAILER/RV/OVERSIZED VEHICLE $53.00 $55.00 Yes
31 12.40.060(A) MC PKG PROHIB: VEH FOR SALE $99.00 $102.00 Yes
32 12.40.060(C) MC PKG PROHIB: NON-EMRGNCY REPAIR $99.00 $102.00 Yes
33 12.40.060(D) MC PKG PROHIB: CAR WASHING $99.00 $102.00 Yes
34 12.40.070 MC PKG ON GRADE, WHEELS NOT TURND $53.00 $55.00 Yes
35 12.40.080 MC 18INCHES FROM LEFT CURB $53.00 $55.00 Yes
36 12.40.090 MC ANGLE PARKING, OUTSIDE LINES $53.00 $55.00 Yes
37 12.40.110 MC ACROSS/OUTSIDE SPACE MARKERS $53.00 $55.00 Yes
38 12.40.130 MC PERMIT REQD-ANGLE LOAD/UNLOAD $53.00 $55.00 Yes
39 12.40.140 MC PARKING ADJACENT TO SCHOOLS $53.00 $55.00 Yes
105
City of Newport Beach - Schedule of Rents, Fines and Fees
FINANCE
FY 24/25 Fee FY 25/26 Fee Charge Basis Note
Subject
to CPIDescription
40 12.40.150 MC PROHIB PKG: NARROW STREETS $53.00 $55.00 Yes
41 12.40.160 MC POSTED NO PARKING/STOPPING $99.00 $102.00 Yes
42 12.40.170(A) MC RESTRICT PKG: VENDORS/PRODUCTS $76.00 $79.00 Yes
43 12.40.170(B) MC RESTRICTED PKG: VEH FOR HIRE $76.00 $79.00 Yes
44 12.40.170(C) MC RESTRICTED PKG: PERMIT REQ. $76.00 $79.00 Yes
45 12.40.180 MC EMERGENCY PKG RESTRICTIONS $53.00 $55.00 Yes
46 12.44.010(A) MC OVERTIME 1 HOUR ZONE $60.00 $63.00 Yes
47 12.44.010(B) MC OVERTIME 2 HOUR ZONE $60.00 $63.00 Yes
48 12.44.010(C) MC OVERTIME 6 HOUR ZONE $60.00 $63.00 Yes
49 12.44.070(C) MC ACROSS MARKING, METER AREA $53.00 $55.00 Yes
50 12.44.070(A) MC OUTSIDE PAID SPACE MARKING $53.00 $55.00 Yes
51 12.44.070(B) MC BACKING INTO METER SPACE $53.00 $55.00 Yes
52 12.44.084 MC PARKING AT AN INOPERABLE METER $71.00 $73.00 Yes
53 12.44.100 MC ACTIVATION OF METER $53.00 $55.00 Yes
54 12.44.110 MC PAYMENT TIME EXPIRED $76.00 $79.00 Yes
55 12.44.150(C) MC STREET SWEEPING $70.00 $72.00 Yes
56 12.44.160(C) MC PROHIBITED NIGHT PARKING $53.00 $55.00 Yes
57 12.46.040 MC NON-DISPLAY OF PLACARD/LIC PLT $60.00 $63.00 Yes
58 12.48.040(A) MC PARKING IN RED ZONE $99.00 $102.00 Yes
59 12.48.040(B) MC PKG IN LOADING ZONE (YLW) $99.00 $102.00 Yes
60 12.48.040(C) MC WHITE ZONE (3 MINUTE LOADING) $99.00 $102.00 Yes
61 12.48.040(D) MC OVERTIME GREEN ZONE PAID AREA $99.00 $102.00 Yes
62 12.48.050(A) MC OVERTIME GREEN ZONE $78.00 $81.00 Yes
63 12.48.050(B) MC 5 MINUTE ZONE (GREEN) $78.00 $81.00 Yes
64 12.48.070(A) MC RESTRICTED USE: LOADING ZONE $78.00 $81.00 Yes
65 12.48.070(B) MC RESTRICT USE: LDG ZONE-PSNGRS $78.00 $81.00 Yes
66 12.48.080 MC EXCESS 3 MIN PASS LOADING ZONE $78.00 $81.00 Yes
67 12.48.090 MC PARKING IN ALLEY $99.00 $102.00 Yes
68 12.48.100(G) MC PARKED IN BUS ZONE $53.00 $55.00 Yes
69 12.52.020 MC WRONG WAY ONE WAY STREET $53.00 $55.00 Yes
70 12.68.050(A) MC NEWPORT ISLAND - NO PERMIT $53.00 $55.00 Yes
71 17.25.030 MC BOAT ON BEACH $53.00 $55.00 Yes
72 21113(A) CVC PARKING ON PUBLIC GROUNDS $71.00 $73.00 Yes
73 21211(B) CVC PARKING IN BIKE LANE $71.00 $73.00 Yes
74 22400(A) CVC PROHIB PARK/STOP: PUBLIC HIWAY $96.00 $99.00 Yes
75 22500(A) CVC PARKING WITHIN INTERSECTION $71.00 $73.00 Yes
76 22500(B) CVC PARKED IN CROSSWALK $71.00 $73.00 Yes
77 22500(C) CVC PROHIB PARK/STOP: SAFETY ZONE $71.00 $73.00 Yes
78 22500(D) CVC PKD W/IN 15FT OF FIRE STATION $71.00 $73.00 Yes
79 22500(E) CVC BLOCKING DRIVEWAY $71.00 $73.00 Yes
80 22500(F) CVC PARKING ON SIDEWALK $71.00 $73.00 Yes
106
City of Newport Beach - Schedule of Rents, Fines and Fees
FINANCE
FY 24/25 Fee FY 25/26 Fee Charge Basis Note
Subject
to CPIDescription
81 22500(G) CVC PROHIB PRK/STOP: OBSTRUCT TRAF $71.00 $73.00 Yes
82 22500(H) CVC DOUBLE PARKED $71.00 $73.00 Yes
83 22500(I) CVC PARKED IN BUS ZONE $576.00 $596.00 Yes
84 22500(K) CVC PARKED ON BRIDGE $71.00 $73.00 Yes
85 22500(L) CVC ON/IN FRONT OF HC ACCESS RAMP $576.00 $596.00 Yes
86 22500.1 CVC PARKING FIRE LANE $71.00 $73.00 Yes
87 22502(A) CVC WRONG WY 2WY/18IN FROM RT CURB $71.00 $73.00 Yes
88 22502(E) CVC WRONG WY 1WY/18IN FROM LT CURB $71.00 $73.00 Yes
89 22505(B) CVC PKG ON STATE HIGHWAY-PROHIB $71.00 $73.00 Yes
90 22507.8(A) CVC DISABLED PARKING $633.00 $654.00 Yes
91 22507.8(B) CVC BLOCKING DISABLED SPACE $633.00 $654.00 Yes
92 22507.8(C) CVC DISABLED CROSSHATCH VIOLATION $633.00 $654.00 Yes
93 22511.1(A) CVC EV PARKING - NOT CHARGING $71.00 $73.00 Yes
94 22511.1(B) CVC BLOCKING EV PARKING $71.00 $73.00 Yes
95 22514 CVC PARKING WITHIN 15FT OF HYDRANT $71.00 $73.00 Yes
96 22515 CVC UNATTENDED VEHICLE $71.00 $73.00 Yes
97 22516 CVC LOCKED VEHICLE $96.00 $99.00 Yes
98 22522 CVC 3FT FROM HC ACCESS RAMP (RED) $633.00 $654.00 Yes
99 24003 CVC UNLAWFUL LAMPS $71.00 $73.00 Yes
100 24401 CVC PARKED WITH HIGH BEAMS $66.00 $68.00 Yes
101 26101(b) MODIFIED LIGHTING $71.00 $73.00 Yes
102 26709(A) CVC REAR VIEW MIRROR $71.00 $73.00 Yes
103 27155 CVC FUEL TANK CAP REQUIRED $71.00 $73.00 Yes
104 4000(A)(1) CVC EXPIRED REGISTRATION $128.00 $132.00 Yes
105 4152.5 CVC FOREIGN VEHICLE REGISTRATION $71.00 $73.00 Yes
106 4457 CVC STOLEN/LOST/DAMAGED CARDS/PLTS $71.00 $73.00 Yes
107 4461(C) CVC MISUSING A DISABLED PLACARD $384.00 $397.00 Yes
108 4461(D) CVC MISUSING A DISABLED PLATE $384.00 $397.00 Yes
109 4462(B) CVC FAUDULENT USE/DISPLAY OF TABS $71.00 $73.00 Yes
110 4464 CVC ALTERED LICENSE PLATES $71.00 $73.00 Yes
111 5200 CVC TWO LICENSE PLATES REQUIRED $71.00 $73.00 Yes
112 5201(A) CVC POSITIONING OF PLATES $71.00 $73.00 Yes
113 5201(B) CVC TEMP PLT SHALL BE REPL W/PERM $71.00 $73.00 Yes
114 5201(C) CVC LICENSE PLATE COVERING $71.00 $73.00 Yes
115 5202 CVC LICENSE PLATE NOT ATTACHED $71.00 $73.00 Yes
116 5204(A) CVC REG TABS EXPIRED/ABSENT $71.00 $73.00 Yes
[a] Fees and rates are determined by FilmLA Vendor.
[b] Full cost recovery for fee is $300. Fee is being phased-in to full cost recovery over two year period. FY 24/25 adopted fee is $238. Fee for FY 25/26 is $300.
[c] Full cost recovery for fee is $336. Fee is being phased-in to full cost recovery over two year period. FY 24/25 adopted fee is $214. Fee for FY 25/26 is $336.
* Proposed inflationary increases to fees are based on the annual change in Consumer Prince Index for All Urban Consumers in the Los Angeles-Long Beach-Anaheim, CA Area, from
February of the prior year to February of the current year.
107
City of Newport Beach - Schedule of Rents, Fines and Fees
ANIMAL CONTROL
FY 24/25 Fee FY 25/26 Fee Charge Basis Note
Subject
to CPI
LICENSE FEES
1 Dog Licenses
a) Unaltered $54.00 $56.00 Yes
b) Sterilized $27.00 $28.00 Yes
c) Late Charge $5.00 $5.00 No
d) Tag Replacement $7.00 $7.00 Yes
ADOPTION FEES
2 Adoption Fee
a) Cats
i) Senior Cat - Animal Over 8 Years Old $70.00 $70.00 No
ii) Cat - All Others $90.00 $90.00 No
b) Dogs
i) Senior Dog - Animal Over 8 Years Old $70.00 $70.00 No
ii) Dog - All Others $150.00 $150.00 No
c) Kitten $110.00 $110.00 No
d) Puppy $225.00 $225.00 No
e) Small Animal $45.00 $45.00 No
BORDING FEES
3 Boarding Fee
a) Animal Boarding - Per Day $25.00 $25.00 per day No
b) Small Animal Boarding - Per Day $10.00 $10.00 per day No
IMPOUND FEES
4 Impound Fee
a) Impound Fee (Dogs, Cats, Other Similar Size Animals) $64.00 $66.00 Yes
b) Impound Fine for Nonspayed or Unneutered Animal
i) First Impound $35.00 $35.00 No
ii) Second Impound $50.00 $50.00 No
iii) Third Impound and Subsequent Impounds $100.00 $100.00 No
KENNEL LICENSE
5 Kennel License
a) 10 - 29 Animals $224.00 $231.00 Yes
b) 30 - 59 Animals $288.00 $298.00 Yes
MISCELLANEOUS ANIMAL INSPECTION SERVICES
6 Miscellaneous Animal Inspection Services
a) Pot Bellied Pig $160.00 $165.00 Yes
b) Wild Animal Permits $160.00 $165.00 Yes
c) Court Ordered Inspection $160.00 $165.00 Yes
OWNER TURN-IN FEE
7 Owner Turn-in Fee
a) Altered Animal $100.00 $100.00 No
b) Unaltered Animal $200.00 $200.00 No
DECLARED DANGEROUS ANIMAL FEE
8 Declared Dangerous Animal Fee $256.00 $264.00 In addition to base
animal license fee
Yes
ANIMAL LICENSE LATE PAYMENT FEE
9 Animal License Late Charge $5.00 No
Description
* Proposed inflationary increases to fees are based on the annual change in Consumer Prince Index for All Urban Consumers in the Los Angeles-Long Beach-Anaheim, CA Area, from
February of the prior year to February of the current year.
108
City of Newport Beach - Schedule of Rents, Fines and Fees
DEVELOPMENT IMPACT FEES
FY 24/25 Fee FY 25/26 Fee Charge Basis Note
Subject
to CPI
Development Impact Fees
1 Recreation Development Impact Fee See Resolution See Resolution [a] Yes
2 Police Development Impact Fee See Resolution See Resolution [a] Yes
3 Fire Development Impact Fee See Resolution See Resolution [a] Yes
4 Water Development Impact Fee See Resolution See Resolution [a] Yes
5 Sewer Development Impact Fee See Resolution See Resolution [a] Yes
6 In Lieu Park Dedication Fee $38,400 through 4/8/25;
$48,987 from 4/9/25
through 10/8/25;
$59,575 thereafter
$38,400 through 4/8/25;
$48,987 from 4/9/25
through 10/8/25;
$59,575 thereafter
Per residential unit [b] No
[a]Resolution No. 2024-83
[b]Resolution No. 2024-75
Description
109
CITY OF NEWPORT BEACH
FINANCE COMMITTEE
STAFF REPORT
Agenda Item No. 6B
March 13, 2025
TO: HONORABLE CHAIR AND MEMBERS OF THE COMMITTEE
FROM: Finance Department
Jason Al-Imam, Finance Director/Treasurer
949-644-3123, jalimam@newportbeachca.gov
SUBJECT: FACILITIES FINANCIAL PLAN (FFP) AND HARBOR & BEACHES
MASTER PLAN (HBMP)
SUMMARY:
The Facilities Financial Plan (FFP) and Harbor & Beaches Master Plan (HBMP) are long-
term planning tools that are used to analyze the means of financing, timing of expected
cash flows and funding requirements associated with the projects that are prioritized
based on need and community goals. The FFP and HBMP have been updated to reflect
the current estimated cost to fund the construction and or renovation of City facilities and
harbor-related capital projects, which are presented to the Finance Committee for
feedback and consideration.
RECOMMENDED ACTION:
Review and discuss the report on the Facilities Financial Plan and the Harbor & Beaches
Master Plan, accept staff's recommended funding levels, and provide any additional
recommendations for consideration by the City Manager and City Council.
DISCUSSION:
Each year, as part of the budget process, staff prepares updates to the FFP and HBMP
and by way of this report, these updates are subsequently presented to the Finance
Committee to consider the adequacy of the funding allocations from the General Fund to
the FFP and HBMP. Preceding this report, updates to the HBMP were reviewed by the
Harbor Commission at their meeting on November 13, 2024, and preliminary discussions
with the City Council regarding the Fiscal Year 2025-26 capital improvement program and
FFP were held at the planning session on February 1, 2025.
110
Facilities Financial Plan (FFP) And Harbor & Beaches Master Plan (HBMP)
March 13, 2025
Page 2
The dashboard presentations of the FFP and HBMP reflect a five-year outlook and also
include a “future” column on applicable charts that captures the remaining projects
beyond the first five years. A complete summary of projects – including the project
estimates and timeframes – are included within the respective project planning
worksheets for each plan. Since there is considerable variability in the cost estimates and
timing in which the projects in the outer years of both plans may be completed, the
dashboards are primarily focused on the fiscal impact of the nearer-term projects that are
projected to occur in the next five-years.
Facilities Financial Plan
In addition to the annual capital improvement program ("CIP"), and in accordance with
Council Policy F-28 – Facilities Financial Planning Program, the City has established a
long-term plan for major renovation or replacement of City facilities that have reached the
end of their useful life, as well as for the addition of new facilities. The emphasis is on
structures and adjacent grounds, rather than transportation, environmental, or other
projects funded either in whole or in part by the General Fund via the routine CIP.
Under current policy, the annual contribution from the General Fund to the FFP is set at
$8.6 million or 3% of General Fund revenues, whichever is greater. For Fiscal Year 2024-
25, the General Fund contribution to the FFP is budgeted at $9.9 million, which includes
3% of General Fund revenues plus an additional $1 million. For Fiscal Year 2025-26, staff
recommends increasing the annual General Fund contribution by an additional $5 million
to adequately fund projects. The additional contributions of $1 million for Fiscal Year
2024-25 and $5 million for Fiscal Year 2025-26 are discretionary amounts exceeding the
minimum contributions required by Council Policy F-28.
Adequacy of Debt Service Contributions – Funding for the debt service for the Civic
Center and Fire Station No. 2 comes from the FFP Fund. The debt service associated
with the 2010B and 2020 Certificates of Participation (COPs) varies by year, but is
currently approximately $8.6 million net of the expected subsidy from the U.S. Treasury
on the 2010B COPs.
Fees Generated by Development Agreements and Developer Impact Fees – Staff
annually prepares a projection of fees related to development agreements that are
expected to be received in future fiscal years, as well as developer impact fees approved
with the Nexus Study adopted by the City Council on November 12, 2024. The estimates
are subject to change with these annual updates and based on information known at this
point of time regarding the status of each development project and the timing of which the
funds are anticipated to be collected. These funds are deposited into the FFP Fund when
received and are available to fund FFP projects including both new and
replaced/renovated facilities. Staff applies the use of these funds to eligible projects on
the plan and reserves the balance of these fees within the fund.
111
Facilities Financial Plan (FFP) And Harbor & Beaches Master Plan (HBMP)
March 13, 2025
Page 3
The Facilities Financial Plan (FFP) assumes that contributions will continue at the
proposed funding level for Fiscal Year 2025-26, which includes $5 million in additional
discretionary contributions exceeding the minimum required by Council Policy F-28. At
this funding level, adequate funds are available for the projects outlined in the FFP. The
City’s Reserve Policy (Council Policy F-2) sets a minimum reserve target for the FFP
Fund equal to the maximum annual debt service amount, which is $8.6 million. The FFP
also maintains a reserve balance that meets or exceeds the level required by the Reserve
Policy each year.
The FFP includes updates to the project list and corresponding project costs to reflect
inflation-indexed unit costs. Under the current iteration of the FFP, adequate funds are on
hand for all FFP projects, and the minimum reserve balance remains above the $8.6
million minimum level outlined in the City’s Reserve Policy as illustrated in the chart below.
Adequate funds are projected to be available to support the projects outlined in the FFP.
This projection depends on the timing of development fees, a key funding source for
capital projects, as well as additional discretionary contributions from the General Fund
at the same level as in Fiscal Year 2025-26.
112
Facilities Financial Plan (FFP) And Harbor & Beaches Master Plan (HBMP)
March 13, 2025
Page 4
Harbor & Beaches Master Plan
The HBMP is funded from two sources – a portion of Tidelands revenues and an annual
transfer from the General Fund. With the implementation of permit and rent increases
authorized by the City Council in 2010, staff was directed to deposit incremental rent
increases from certain harbor revenue sources to a new Tidelands Capital Fund. The intent
was to set aside the incremental increases from these adjustments to finance critical in-
Harbor capital improvements, like sea wall repair, dredging, and piers. Historically, the
Tidelands Operating Fund has not generated sufficient revenue to cover the full cost of
operations, in large part because of the public safety costs (lifeguards, emergency medical
response, and police services) associated with the ocean beaches and other Tidelands
property. Similarly, the incremental rents dedicated to the Tidelands Capital Fund are not
sufficient to fund the capital improvement projects contemplated in the HBMP. Due to the
ongoing gap between Tidelands capital revenues and expenditures, the City’s General
Fund has transferred a variable amount to provide sufficient funding for HBMP projects to
be completed. In Fiscal Year 2024-25, the General Fund has contributed $5.8 million to the
Tidelands Capital Fund. In addition, $5.9 million is projected to be deposited into the
Tidelands Capital Fund in Fiscal Year 2023-24, which is derived from incremental revenue
from certain harbor revenue sources (e.g. property leases, piers, etc.).
Pursuant to the Finance Committee’s recommendation in February 2022, the current
funding policy for the HBMP reflects an index of the General Fund contributions at $4.7
million in Fiscal Year 2023-24 increasing annually thereafter by 2.5%.
This HBMP includes considerable updates to the project list and corresponding project
costs to reflect inflation-indexed unit costs. This has resulted in approximately $25.6 million
of additional project costs compared to the previous iteration of the HBMP presented on
February 15, 2024.
113
Facilities Financial Plan (FFP) And Harbor & Beaches Master Plan (HBMP)
March 13, 2025
Page 5
This iteration of the HBMP also includes updates to the anticipated external contributions,
primarily to reflect the current estimate of grant receipts for future dredging projects.
Adequate funds are projected to be on hand to fund the HBMP projects for the next fifteen
years.
Facilities Maintenance Management Plan (FMMP)
It should also be noted that the City has a separate funding program known as the FMMP,
which sets aside funds for maintenance efforts related to City facilities. The current annual
General Fund contribution is $2.5 million and is scheduled to remain flat until such time as
114
Facilities Financial Plan (FFP) And Harbor & Beaches Master Plan (HBMP)
March 13, 2025
Page 6
the Public Works Department determines that a change is appropriate due to a material
increase in the number of City facilities being maintained or other factors. At this time, staff
is not recommending any changes to the General Fund contributions toward this program.
Submitted by:
/s/ Shelby Burguan
____________________________
Shelby Burguan
Deputy Finance Director
Attachments:
A. Facilities Financial Plan
B. Harbor & Beaches Master Plan
115
ATTACHMENT A
Facilities Financial Plan
116
4
1 2
3 4
5 6
CITY OF NEWPORT BEACH FACILITIES FINANCIAL PLANNING DASHBOARD
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
20
2
5
20
2
6
20
2
7
20
2
8
20
2
9
20
3
0
Fu
t
u
r
e
(2
0
3
1
‐20
6
5
)
GF Contribution to FFP
as a Percent of GF Revenue
GF Contribution % Budget Debt Service ‐ as % of Revenues
$0
$5
$10
$15
$20
20
2
5
20
2
6
20
2
7
20
2
8
20
2
9
20
3
0
Fu
t
u
r
e
(2
0
3
1
‐20
6
5
)
Mi
l
l
i
o
n
s
GF Contribution to FFP Compared
to Debt Service
GF Contribution to FFP Debt Service
‐
10
20
30
40
50
60
70
80
90
100
20
2
5
20
2
6
20
2
7
20
2
8
20
2
9
20
3
0
Fu
t
u
r
e
(2
0
3
1
‐
20
6
5
)
Mi
l
l
i
o
n
s
FFP Reserve Balance
‐
5
10
15
20
25
30
20
2
5
20
2
6
20
2
7
20
2
8
20
2
9
20
3
0
Fu
t
u
r
e
(2
0
3
1
‐20
6
5
)
Mi
l
l
i
o
n
s
Project Funding
Cash Funded Construction Debt Funded Construction
Cash Contributions
GF contributions equal to $8.6m/year (level dollar)
GF contributions equal to 3% of annual General Fund revenue
GF contributions equal to 5% of annual General Fund revenue
GF contributions equal 3% but not less than $8.6m/year
‐
5
10
15
20
25
Mil
l
i
o
n
s
Cash Contributions
Annual GF Contributions Periodic GF or One‐time Transfers In*
Development Agreements Interest Earnings
‐
20
40
60
80
100
20
2
4
20
2
5
20
2
6
20
2
7
20
2
8
20
2
9
20
3
0
Fu
t
u
r
e
(2
0
3
1
‐20
6
5
)
Mil
l
i
o
n
s
Project Expenditures
GF contributions equal 3% but not less than $8.6m/year (highest of debt service) | 50% of Development Fees received
11
7
Project Planning Worksheet Last Updated 02/27/2025
Active Projects Current Age From: 2025
Ref
New/Repl
acement Function Project
Yr Built /
Refurb
OG yr
Built Repl Sq Ft Est $/Sq Ft 2025
Useful
Life
Years to
Start
Project
Estimate
FY Design
Year
FY Const
Start Year
FV Cost Est @
2.5% Growth
Private
Contribtions
Net Proposed
Cost
4RGen Gov 15th Street Beach Restroom 1961 1961 1,100 1,200 64 60 0 1,320,000 2023 2025 1,320,000 1,320,000
5 R Municpal Operations Corporation Yard (Fueling and Transfer Station) TBD TBD NA 40 0 7,400,000 2023 2025 7,400,000 7,400,000
6 R Fire/Library FS 1 ‐ Peninsula/Balboa Library 1962 1962 10,877 1,470 63 60 0 16,000,000 2023 2025 16,000,000 16,000,000
7RRec Facility Bonita Creek ‐ Artificial Turf Replacement 2015 2015 1,700,000 12 10 10 1 2,040,000 2025 2026 2,091,000 2,091,000
40 N Rec Facility Aquatic Center at Lower Castaways 2 47,000,000 2025 2027 49,379,375 24,689,688 24,689,687
37 N Gen Gov PCH Ped Bridge at Superior TBD TBD 3 27,000,000 2026 2028 29,076,047 21,807,035 7,269,012
38 R Rec Facility Grant Howald ‐ Artificial Turf Replacement 2021 2021 66,000 12 4 10 6 792,000 2030 2031 918,477 918,477
8 R Police Police Station 1973 1973 60,000 1,600 52 60 8 96,000,000 2030 2033 116,966,678 116,966,678
9RRec Facility Newport Theatre Arts Center 1973 1973 7,950 900 52 60 8 7,155,000 2030 2033 8,717,673 4,358,836 4,358,836
3RRec Facility Arroyo Park Synthetic Turf Field 2024 2024 102,500 12 1 10 9 1,230,000 2032 2034 1,536,101 1,536,101
11 R Rec Facility Lawn Bowling Facility (San Joaquin Hills Park) 1974 1974 2,750 800 51 60 9 2,200,000 2031 2034 2,747,499 2,747,499
12 R Fire FS 3 ‐ Santa Barbara 1971 1971 13,500 1,400 54 60 10 18,900,000 2032 2035 24,193,598 24,193,598
13 R Fire Lifeguard HQ Replacement 1988 1965 3,000 900 37 50 13 2,700,000 2035 2038 3,721,980 3,721,980
15 R Rec Facility Community Youth Center (CYC) ‐ Grant Howald 2008 1988 5,658 850 17 30 13 4,809,300 2035 2038 6,629,673 6,629,673
10 R Fire FS 6 ‐ Mariners (living area rebuild) 2009 1957 3,000 1,400 16 30 14 4,200,000 2036 2039 5,934,490 5,934,490
14 R Rec Facility Carroll Beek Center 2010 1980 1,500 1,000 15 30 15 1,500,000 2037 2040 2,172,447 2,172,447
17 R Rec Facility Cliff Drive Community Room 2022 1960 761 1,000 3 30 27 761,000 2051 2052 1,482,276 1,482,276
16 R Rec Facility Bonita Creek Community Ctr. 2024 1988 2,876 850 1 30 29 2,444,600 2051 2054 5,002,648 5,002,648
18 R Fire FS 4 ‐ Balboa Island 1994 1994 4,600 1,400 31 60 29 6,440,000 2051 2054 13,178,864 13,178,864
19 R Fire FS 8 ‐ Npt. Coast 2002 1995 7,000 1,400 23 60 30 9,800,000 2052 2055 20,556,162 20,556,162
20 R Library Library‐Central 2013 1997 65,000 850 12 60 32 55,250,000 2054 2057 121,757,571 121,757,571
2RRec Facility Newport Coast Pickleball Court 2024 2024 28,700 45 1 40 39 1,291,500 2062 2064 3,383,180 3,383,180
21 R Library Library‐Mariners 2006 2006 15,300 850 19 60 41 11,478,750 2063 2066 31,591,706 31,591,706
22 R Fire FS 7 ‐ SAH 2007 2007 11,000 1,400 18 60 42 15,400,000 2064 2067 43,443,326 43,443,326
23 R Rec Facility Newport Coast Community Ctr. 2007 2007 16,900 850 18 60 42 14,365,000 2064 2067 40,523,596 40,523,596
39 R Rec Facility CDM Concessions/LGHQ 2007 2007 2,338 850 18 60 42 1,987,300 2064 2067 5,606,164 5,606,164
24 R Rec Facility Girls & Boys Club (East Bluff Park) 2019 1971 11,800 850 6 50 44 10,030,000 2066 2069 29,726,995 29,726,995
25 R Rec Facility OASIS Senior Ctr. 2010 2010 43,200 850 15 60 45 36,720,000 2067 2070 111,551,808 111,551,808
26 R Gen Gov Civic Center 2013 2013 123,000 850 12 60 48 104,550,000 2070 2073 342,034,234 342,034,234
27 R Gen Gov Council Chambers 2013 2013 5,600 850 12 60 48 4,760,000 2070 2073 15,572,290 15,572,290
28 R Rec Facility Marina Park 2015 2015 24,390 850 10 60 52 20,731,500 2074 2077 74,863,776 74,863,776
29 R Fire FS 6 ‐ Mariners (apparatus bay only) 2018 1957 1,436 1,400 7 60 53 2,010,400 2075 2078 7,441,275 7,441,275
30 R Fire/Library FS 5 and CDM Library 2019 2019 10,300 1,400 6 60 54 14,420,000 2076 2079 54,708,397 54,708,397
31 R Police Animal Shelter 2022 1955 2,320 850 3 60 57 1,972,000 2079 2082 8,056,886 8,056,886
32 R Fire FS 2 ‐ Fire Station No 2 2022 1952 11,600 1,400 3 60 57 16,240,000 2080 2082 66,350,829 66,350,829
33 R Fire Newport Jr. Guard Building 2024 2024 5,400 850 1 60 59 4,590,000 2081 2084 19,702,473 19,702,473
1 R Library Library Lecture Hall 2025 2025 9,814 2,500 0 60 60 24,535,000 2082 2085 107,948,841 107,948,841
34 R Gen Gov Civic Center Parking Structure (450 Stalls) 2013 2013 450 22,000 12 75 63 9,900,000 2085 2088 46,907,114 46,907,114
Total 1,399,339,890
Unfunded/Unapproved Potential Projects
A Municpal Operations Utilities Yard/Admin Bldg 1970 1970 4,500 850 55 60 5 3,825,000 2027 2030 4,327,636 4,327,636
B Municpal Operations Corporation Yard/Admin Bldg 1984 1984 3,400 850 41 60 19 2,890,000 2041 2044 4,620,099 4,620,099
CRec Facility West Newport Community Center TBD TBD 11,000 850 9,350,000 9,350,000 9,350,000
Total 18,297,735
TOTAL REPLACEMENT ‐ 23,722,113 1,433,289,445
TOTAL NEW 78,455,422 46,496,723 31,958,699
TOTAL PROJECT COST 1,479,639,721 37,299,011 1,442,340,710
11
8
67891011
2025 2026 2027 2028 2029 2030
AFFORDABILITY ASSUMPTIONs
General Fund Revenues 287,524,040 311,285,384 322,814,295 333,252,829 343,705,240 352,337,640
GF Revenue Growth Assumption ‐2.79% 8.26% 3.70% 3.23% 3.14% 2.51%
FFP Contributions @ 3% of GF Revenues 8,625,721 9,338,562 9,684,429 9,997,585 10,311,157 10,570,129
GF Annual Contribution % of Revenue 3.43% 4.69% 4.86% 4.80% 4.75% 4.70%
Debt Service as % of GF Revenues 2.97% 2.74% 2.64% 2.56% 2.48% 2.41%
SUMARY FFP FUND SOURCES AND USES
Beginning FFP Balance 20,435,755 23,244,043 40,017,378 44,505,620 73,809,392 88,348,938
Sources
Annual GF Contributions 9,865,931 14,588,562 15,684,429 15,997,585 16,311,157 16,570,129
Periodic GF or One‐time Transfers In 10,819,260 4,643,968
Development Agreements 1,087,546 15,568,927 17,296,122 23,490,333 ‐ ‐
Development Impact Fees 1,407,283 4,470,409 ‐ 5,270,418 3,155,720
Interest Earnings 204,358 232,440 800,348 890,112 1,476,188 2,650,468
Debt Funding ‐ ‐ ‐ ‐ ‐ ‐
Total Sources: 21,977,095 36,441,180 38,251,308 40,378,030 23,057,763 22,376,318
Uses
Debt Service (8,550,433) (8,542,924) (8,535,855) (8,519,104) (8,507,217) (8,489,722)
Other Fiscal Charges (12,500) (11,000) (11,000) (11,000) (11,000) (11,000)
Project Uses (7,605,874) (11,113,920) (25,216,211) (2,544,154) ‐ (11,582,765)
Transfer Out From FFP to Other Funds (3,000,000)
Total Uses: (19,168,807) (19,667,845) (33,763,066) (11,074,259) (8,518,217) (20,083,488)
Projected FFP Balance 23,244,043 40,017,378 44,505,620 73,809,392 88,348,938 90,641,768
Reserved FFP Balance
Park In Lieu Fees 76,800 4,246,550 10,544,650 13,354,938 13,354,938 13,354,938
Public Safety Fees ‐ 2,135,160 2,635,160 3,308,492 3,308,492 3,308,492
Recreation Developer Impact Fees ‐ 893,815 (0) (0) 3,347,428 4,915,853
Police Developer Impact Fees ‐ 192,075 802,226 802,226 1,521,566 1,952,280
Fire Developer Impact Fees ‐ 321,393 1,342,338 1,342,338 2,545,987 3,266,686
Unreserved FFP Balance 23,167,243 32,228,385 29,181,247 55,001,399 64,270,527 63,843,520
Sources and Uses Proforma
11
9
ATTACHMENT B
Harbor & Beaches Master Plan
120
HARBOR & BEACHES MASTER PLAN DASHBOARD FALSE Updated: 02/27/2025
1 2
3 4
5 6
$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
20
2
5
20
2
6
20
2
7
20
2
8
20
2
9
20
3
0
Harbor and Beaches Master Plan Funding Balance
$0
$5
$10
$15
$20
$25
$30
$35
$40
$45
20
2
5
20
2
6
20
2
7
20
2
8
20
2
9
20
3
0
Mil
l
i
o
n
s
Project Expenditures
City Exp Grant Covered Exp
0.00%
5.00%
10.00%
15.00%
20.00%
20
2
5
20
2
6
20
2
7
20
2
8
20
2
9
20
3
0
Debt Service as % of Dedicated Revenues
Debt Service - as % of Revenues
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
20
2
5
20
2
6
20
2
7
20
2
8
20
2
9
20
3
0
All Estimated Revenue Sources
Grants
Periodic GF or One-time Transfers
General Fund Contributions
Interest Earnings
Tidelands Capital Fund Revenues
Bulkhead, $319.1,
80%Dredging, $16.5, 4%
Gate Valves, $4.2, 1%
Other, $3.2, 1%
Piers, $45.7, 11%
Sand, $4.5, 1%
Water Quality, $0.2, 0%Slips Marina, $8.0, 2%
Expenditures by Type (millions)
With external contributions (grants) as indicated on project list
Increment Revenue,
$384 , 45%
General Fund
Contributions, $431 , 50%
Periodic General Fund Contributions or One-Time Transfers, $2 , 0%
Grants, $39 , 5%
Revenues by Type (millions)
(All Years)(All Years)
121
Last Updated: 02/27/2025 2025
Ref #Project Category YR Built Last Refurb. Cost Remodel Sq Ft
Units
Measurement Total Units
Today's Unit
Cost
Current
Age:
Estimated
Useful Life Years to Start Project Estimate
FY Design Start
Year
FY Const Start
Year
FV Cost Est @2.5%
Growth
External
Contributions Net Proposed Cost
UTILITIES
32 Tide Gate Valve Program (Peninsula, 62 total): Ongoing Gate Valves 0 0 EA 62 $65,000 **25 2 $4,030,000 2026 2027 $4,234,019 $4,234,019
SUBTOTAL $4,030,000 $4,234,019 $0 $4,234,019
BULKHEAD/STRUCTURES
65 Bulkhead (West Newport Street Ends): Repair / Replace Program Bulkhead 0 0 LF 1,722 $10,000 ** 80 2 $17,220,000 2025 2027 $18,091,763 $18,091,763
71 Bulkhead (Peninsula Street Ends): Repair / Replace Program Bulkhead 0 0 LF 2,217 $10,000 ** 80 2 $22,170,000 2025 2027 $23,292,356 $23,292,356
39 Bulkhead (Lower Castaways): Replace Bulkhead 0 0 LF 265 $10,000 **80 3 $2,650,000 2026 2028 $2,853,760 $2,853,760
45 Balboa Island (Grand Canal & West End): Replace Bulkhead Bulkhead 1930 LF 4,685 $12,000 95 81 3 $56,220,000 2026 2028 $60,542,791 $60,542,791
81 Balboa Island (Grand Canal & West End): Boardwalk & Drainage Other 1930 0 SF 32,950 $25 ** 80 3 $823,750 2026 2028 $887,089 $887,089
46 Balboa Island (East & South Little Island): Replace Bulkhead Bulkhead 1930 LF 2,730 $12,000 95 80 9 $32,760,000 2026 2034 $40,912,751 $40,912,751
82 Balboa Island (East & South Little Island): Boardwalk & Drainage Other 1930 0 SF 20,005 $25 95 80 9 $500,125 2026 2034 $624,588 $624,588
47 Balboa Island (South & North): Replace Bulkhead Bulkhead 1930 LF 5,861 $12,000 95 82 14 $70,332,000 2026 2039 $99,377,275 $99,377,275
83 Balboa Island (South & North): Boardwalk & Drainage Other 1930 0 SF 46,888 $25 95 80 14 $1,172,200 2026 2039 $1,656,288 $1,656,288
69 Bulkhead (Rhine Wharf): Replace Bulkhead 1960 0 LF 343 $10,000 65 80 15 $3,430,000 2036 2040 $4,967,663 $4,967,663
66 Bulkhead (Corona Del Mar): Replace Bulkhead 0 0 LF 175 $10,000 **80 20 $1,750,000 2042 2045 $2,867,579 $2,867,579
67 Bulkhead (Promontory Bay): Replace Bulkhead 1972 0 LF 1,158 $10,000 53 80 20 $11,580,000 2042 2045 $18,975,178 $18,975,178
61 Bulkhead (American Legion): Replace Bulkhead 1957 0 LF 336 $10,000 68 95 31 $3,360,000 2053 2056 $7,224,023 $7,224,023
27 Bulkhead (Balboa Yacht Basin): Replace Bulkhead 1985 0 LF 1,370 $10,000 40 80 40 $13,700,000 2062 2065 $36,785,375 $36,785,375
37 Bulkhead (Marina Park): Replace Bulkhead 2015 0 LF 857 $10,000 10 90 80 $8,570,000 2101 2105 $61,785,996 $61,785,996
SUBTOTAL $246,238,075 $380,844,473 $0 $380,844,473
PUBLIC PIERS - REPAIR / REPLACE
11 Public Pier (15th St): Float only Piers 1967 2000 EA 1 $75,000 **20 1 $75,000 2021 2025 $76,875 $76,875
12 Public Pier (19th St): Float only Piers 1957 2000 EA 1 $80,000 **20 1 $80,000 2021 2025 $82,000 $82,000
13 Public Pier (Coral Ave): Float only Piers 1940's 2000 EA 1 $90,000 38 20 1 $90,000 2021 2025 $92,250 $92,250
14 Public Pier (Fernando St): Float only Piers 0 2000 EA 1 $60,000 **20 1 $60,000 2021 2025 $61,500 $61,500
15 Public Pier (M St): Float only Piers 1940 2000 EA 1 $70,000 **20 1 $70,000 2021 2025 $71,750 $71,750
16 Public Pier (Opal Ave): Float & Gangway only Piers 1940's 2000 EA 1 $85,000 **20 1 $85,000 2021 2025 $87,125 $87,125
17 Public Pier (Park Ave): Float & Gangway only Piers 1940's 2000 EA 1 $85,000 **20 1 $85,000 2021 2025 $87,125 $87,125
18 Public Pier (Washington St): Float only Piers 1940's 2000 EA 1 $70,000 **20 1 $70,000 2021 2025 $71,750 $71,750
30 Public Pier (Emerald Ave): Float only Piers 1940's 2000 EA 1 $90,000 37 20 1 $90,000 2021 2025 $92,250 $92,250
31 Public Pier (Sapphire Ave):Float & Gangway only Piers 1940's 2000 EA 1 $95,000 **20 1 $95,000 2021 2025 $97,375 $97,375
28 Ocean Piers Biennial Maintenance Program - (Balboa & Newport) Piers 1940 2022 EA 1 550,000 83 0 1 $550,000 2025 2026 $563,750 $563,750
42 Balboa Yacht Basin Slips: Replace Slips Marina 1928 1985 EA 172 $35,000 38 40 2 $6,020,000 2025 2027 $6,324,763 $6,324,763
10 Ocean Pier (Newport): Replace Piers 1940 0 EA 1 $20,000,000 83 85 2 $20,000,000 2024 2027 $21,012,500 $21,012,500
23 Ocean Pier (Balboa): Replace Piers 1940 0 EA 1 $15,000,000 83 85 12 $15,000,000 2034 2037 $20,173,332 $20,173,332
64 Public Pier (Grand Canal, Balboa Ave): Pier Platform Piers 2017 2012 EA 1 $25,000 6 20 13 $25,000 2037 2038 $34,463 $34,463
52 Public Pier (15th St): Pier & Gangway (aluminum only)Piers 1967 1986 EA 1 $150,000 **40 15 $150,000 2037 2040 $217,245 $217,245
74 Public Pier (19th St): Pier Platform & Gangway Piers 1957 1986 EA 1 $70,000 **40 15 $70,000 2037 2040 $101,381 $101,381
53 Public Pier (Coral Ave): Pier only Piers 1940's 1985 EA 1 $125,000 38 40 15 $125,000 2037 2040 $181,037 $181,037
54 Public Pier (Emerald Ave): Pier only Piers 1940's 1986 EA 1 $125,000 37 40 15 $125,000 2037 2040 $181,037 $181,037
55 Public Pier (Fernando St): Pier only Piers 0 1985 EA 1 $125,000 **40 15 $125,000 2037 2040 $181,037 $181,037
56 Public Pier (M St): Pier only Piers 1940 1985 EA 1 $175,000 38 40 15 $175,000 2037 2040 $253,452 $253,452
57 Public Pier (Opal Ave): Pier only Piers 1940's 1985 EA 1 $125,000 **40 15 $125,000 2037 2040 $181,037 $181,037
58 Public Pier (Park Ave): Pier only Piers 1940's 1986 EA 1 $125,000 **40 15 $125,000 2037 2040 $181,037 $181,037
59 Public Pier (Sapphire Ave): Pier only Piers 1940's 1985 EA 1 $125,000 **40 15 $125,000 2037 2040 $181,037 $181,037
60 Public Pier (Washington St): Pier only Piers 1940's 1985 EA 1 $150,000 **40 15 $150,000 2037 2040 $217,245 $217,245
76 Public Swim Float (10th St): Replace Piers 1950's 2020 EA 1 $35,000 3 20 18 $35,000 2040 2041 $54,588 $54,588
77 Public Swim Float (Ruby Ave): Replace Piers 1933 2020 EA 1 $35,000 3 20 18 $35,000 2040 2041 $54,588 $54,588
62 Public Pier (Rhine Wharf): Float only Piers 2007 0 EA 1 $200,000 16 40 22 $200,000 2045 2047 $344,314 $344,314
70 Marina Park Slips: Replace Slips Marina 2015 0 EA 23 $35,000 8 40 30 $805,000 2052 2055 $1,688,542 $1,688,542
68 Public Pier (Rhine Wharf): Pier Platform & Gangway (aluminum)
only
Piers 2007 0 EA 1 $140,000 16 50 32 $140,000 2055 2057 $308,526 $308,526
75 Public Pier (Central Ave): Float only Piers 2017 0 EA 1 $200,000 6 40 32 $200,000 2055 2057 $440,751 $440,751
72 Public Pier (Balboa Marina West): Float only Piers 2025 0 EA 1 $600,000 2 40 39 $600,000 2062 2064 $1,571,745 $1,571,745
26 Public Pier (Central Ave): Pier Platform & Gangway (aluminum)
only
Piers 2017 0 EA 1 $140,000 6 50 42 $140,000 2065 2067 $394,939 $394,939
73 Public Pier (Balboa Marina West): Gangway (aluminum)Piers 2025 0 EA 1 $70,000 0 50 49 $70,000 2072 2074 $234,729 $234,729
SUBTOTAL $45,915,000 $55,897,077 $0 $55,897,077
DREDGING
9 Dredging (Lower Federal Bay Channels): Ongoing Maintenance Dredging 1935 2012 CY 1,200,000 $19 ** 30 1 $22,800,000 2017 2025 $22,800,000 $10,000,000 $12,800,000
25 Bathymetry Survey (Newport Island Channels) Dredging 0 2021 EA 1 $75,000 **5 1 $75,000 2026 2026 $76,875 $76,875
43 Dredging (Balboa Yacht Basin)Dredging 1921 1985 CY 25,600 $70 38 40 3 $1,792,000 2026 2028 $1,929,788 $1,929,788
2 Dredging & Beach Maintenance (Grand Canal) Dredging 0 2019 CY 1 $1,500,000 **10 4 $1,500,000 2027 2029 $1,655,719 $1,655,719
48 Dredging (Upper Bay Catch Basins)Dredging 0 2009 CY 500,000 $30 14 20 9 $15,000,000 2031 2034 $18,732,945 $18,732,945 $0
49 Dredging (Upper Bay Channels)Dredging 0 2009 CY 250,000 $30 14 21 9 $7,500,000 2031 2034 $9,366,472 $9,366,472 $0
SUBTOTAL $48,667,000 $54,561,799 $38,099,417 $16,462,382
FERRY & WHARF REPAIR / REPLACE
35 Ferry Landing, Bulkhead & Restroom (Agate Ave)Bulkhead 1930 0 EA 1 $1,500,000 93 80 3 $1,500,000 2026 2028 $1,615,336 $1,615,336
HARBOR & BEACHES MASTER PLAN PROJECTS
122
Ref #Project Category YR Built Last Refurb. Cost Remodel Sq Ft
Units
Measurement Total Units
Today's Unit
Cost
Current
Age:
Estimated
Useful Life Years to Start Project Estimate
FY Design Start
Year
FY Const Start
Year
FV Cost Est @2.5%
Growth
External
Contributions Net Proposed Cost
36 Ferry Landing & Bulkhead (Palm St)Bulkhead 1930 0 EA 1 $1,500,000 93 80 3 $1,500,000 2026 2028 $1,615,336 $1,615,336
SUBTOTAL $3,000,000 $3,230,672 $0 $3,230,672
WATER QUALITY
20 Water Quality: TMDL Compliance (Ongoing) Water Quality 0 0 EA 1 $200,000 ** Ongoing 1 $200,000 2025 2025 $205,000 $205,000
33 Vessel Sewage Pumpout Replacement (5 units) Water Quality 1980's 2021 EA 5 $23,000 3 7 3 $115,000 2027 2028 $123,842 $86,250 $37,592
SUBTOTAL $315,000 $328,842 $86,250 $242,592
BEACH NOURISHMENT - HARBOR & OCEAN
51 Bay Beaches: Sand Nourishment (Ongoing)Sand 0 2024 LS 1 $125,000 **Ongoing 1 $125,000 2025 2025 $128,125 $128,125
22 Ocean Beach: Sand Nourishment (Ongoing)Sand 0 0 CY 1,000,000 $15 **20 3 $15,000,000 2025 2028 $16,153,359 $12,115,020 $4,038,340
44 Surfside/Sunset Ocean Beach: Sand Nourishment (Stage 14) Sand 1964 2024 LS 1 $300,000 0 7 3 $300,000 2025 2028 $323,067 $323,067
SUBTOTAL $15,425,000 $16,604,552 $12,115,020 $4,489,532
MISCELLANEOUS
79 Mooring Field Optimization (C-Field pilot)Moorings 1940's 0 LS 1 $450,000 ****1 $450,000 2024 2026 $461,250 $461,250
SUBTOTAL $450,000 $461,250 $0 $461,250
GRAND TOTAL $364,040,075 $516,162,684 $50,300,686 $465,861,997
COMPLETED
38 Balboa Island Bulkhead (South & North): Extend Cap Bulkhead 1930 0 LF 7,000 $100 95 20 $0 2015 2018 $0 $0
40 Balboa Island Bulkhead (West): Extend Cap Bulkhead 1930 0 LF 1,300 $100 95 20 $0 2015 2018 $0 $0
50 Edgewater Bulkhead: Extend Cap Bulkhead 2017 LF 145 $303 8 20 $0 2017 2017 $0 $0
1 Arches Drain: Dry Weather Diversion Drain 2017 0 LS 1 $860,000 8 80 $0 2017 2019 $0 $839,500 $0
3 Oil Collection Center (BYB) Water Quality 0 0 LS 1 $100,000 ** 15 $0 2018 2020 $0 $0
5 Public Swim Float (10th St)Piers 0 0 EA 1 $30,000 **20 $0 2018 2020 $0 $0
6 Public Swim Float (Ruby Ave)Piers 0 EA 1 $30,000 **20 $0 2018 2020 $0 $0
7 Oil Collection Center (Corp Yard) Water Quality 0 0 EA 1 $20,000 0 0 $0 2018 2021 $0 $0
Water Wheel Water Quality 2024 0 EA 1 $5,500,000
8 Bulkhead (American Legion): Repair Bulkhead 1957 0 LS 1 $1,200,000 66 40 $0 2019 2023 $0 $0
29 Public Pier (29th St): Pier, Gangway & Float Piers 0 0 EA 1 $250,000 **20 $0 2022 2024 $0 $0
TOTAL $7,990,503.00 $0 $0 $0 $0
POTENTIAL PROJECTS
A Mooring Helical Anchor Upgrade (Onshore and Offshore)1940's EA 1,500 $7,500 Incremental (TBD)$11,250,000 2025 TBD
B Multiple Vessel Mooring System (City Moorings)Moorings EA 6 $45,000 **20 $270,000 2024 TBD $270,000 $270,000
C Public Pier (Promontory Bay)Piers 0 LS 1 $600,000 $600,000 2025 TBD
D Moorings: CDM Ocean Beach Moorings
E Lower Castaways: Aquatic Center 0 0 $47,000,000
TOTAL $47,652,500 $12,120,000 $270,000 $0 $270,000
** denotes “unknown”.
Note: Grand total is inclusive of Mooring Field Optimization (C-Field Pilot) which is expended directly out of the Harbor Operating Budget.
123
HARBOR & BEACHES MASTER PLAN SOURCES AND USES PROFORMA
9 10 11 12 13 14
2025 2026 2027 2028 2029 2030
AFFORDABILITY ASSUMPTIONS
Tidelands Capital Fund Revenues 6,661,500 6,761,423 6,862,844 6,965,787 7,070,274 7,176,328
Growth Assumption 1.50% 1.50% 1.50% 1.50% 1.50% 1.50%
Debt Service as % of Revenues 18.76% 18.49% 18.21% 13.30% 7.07% 6.97%
Harbor Capital Balance as % of Debt Service 3937.07% 4024.05% 4646.71% 6132.92% 6022.86% 3631.93%
HARBOR CAPITAL SOURCES Budgeted
Beginning Harbor Capital Balance 48,391,932 49,213,356 50,300,629 58,083,821 56,831,285 30,114,286
Sources
Increment Revenue Projections 5,954,462 6,273,397 6,365,274 6,423,865 6,495,698 6,741,600
Interest Earnings 707,038 488,026 497,570 541,922 574,576 434,728
General Fund Contributions 5,832,875 5,978,697 6,128,164 6,281,368 6,438,403 6,599,363
Periodic GF or One-time Transfers
Grants - - - 8,625 47,438 30,188
Total Sources (does not include grants): 12,494,375 12,740,120 12,991,009 13,247,155 13,508,676 13,775,691
Uses
Debt Service (1,250,000) (1,250,000) (1,250,000) (926,659) (500,000) (500,000)
Other Fiscal Charges - - - - - -
Project Uses (10,422,952) (10,402,847) (3,957,817) (13,573,032) (39,725,675) (25,230,347)
Transfers Out - - - - - -
Less: Cash Proj Funding
Total Uses: (11,672,952) (11,652,847) (5,207,817) (14,499,691) (40,225,675) (25,730,347)
Projected Harbor Capital Balance 49,213,356 50,300,629 58,083,821 56,831,285 30,114,286 18,159,629
124
FACILITIES FINANCIAL PLAN (FFP) AND HARBOR & BEACHES MASTER PLAN (HBMP)
March 13, 2025
Finance Committee
Item No. 6B1Facilities Financial Plan (FFP) and Harbor & Beaches Master Plan (HBMP)Staff Presentation03/13/2025 125
BACKGROUND
2
•The FFP and HBMP are long-term planning tools
•Outlined in City Council Policy F-28 – Facilities Financial Planning Program
•Funding for:
•Renovation or replacement of City facilities that have reached the end of their useful life
•Addition of new City facilities
•Staff prepares updates to the FFP and HBMP annually in consultation with the Public Works Department
•The Harbor Commission reviewed the HBMP at their meeting on November 13th
126
FACILITIES FINANCIAL PLAN
3
•The FFP plans for the new construction or major reconstruction or replacement of large city facilities
•The contribution for FY2024-25 was $9.9 million, which included $8.6 million for debt service and $1.3 million for projects
•Debt service for debt-financed FFP projects is funded from the FFP Fund
•These payments currently amount to just over $8.6 million per year
•$7.6 million for the Civic Center Certificates of Participation
•$1 million for the Fire Station No. 2 Certificates of Participation
•The city also contributed an additional $10.8 million to the FFP in FY 2024-25 from prior year-end surplus
127
FACILITIES FINANCIAL PLAN
4 128
FFP RELIANCE ON DEVELOPMENT AGREEMENTS AND DEVELOPER IMPACT FEES
5
•Under current policy, the FFP is prepared with all development fees, park fees and impact fees projected to be generated from future known projects included as a revenue source
•These revenues are an important source of funds for the FFP
•Due to the sizable nature of some of the contributions, timing differences could create challenges in maintaining the fiscal health of the FFP Fund
•Impact Fees are newly incorporated into the FFP with the Nexus Study adopted by the City Council on November 12, 2024
•Staff applies the use of these funds to eligible projects on the plan and reserves the balance of these fees within the fund.
129
FACILITIES FINANCIAL PLAN
6
•The plan includes updated project estimates from Public Works.
•Inflation and supply chain issues have affected project costs.
-
20
40
60
80
100
20
2
5
20
2
6
20
2
7
20
2
8
20
2
9
20
3
0
Fu
t
u
r
e
(2
0
3
1
-
2
0
6
5
)
Mi
l
l
i
o
n
s
Project Expenditures
130
FACILITIES FINANCIAL PLAN RESERVES
7
•The city currently has $23 million in FFP reserves.
•Given inflationary impacts and significant projects on the horizon, staff reported at the February 1st Council Planning Session that, a potential increase of $5 million to the General Fund contribution for Fiscal Year 2025-26 is currently under evaluation while the budget for next fiscal year is being developed.
•Adequate funds are projected to be available for projects, depending on the timing of development fees, as well as additional discretionary contributions from the General Fund.
-
20
40
60
80
100
2025 2026 2027 2028 2029 2030
Mi
l
l
i
o
n
s
FFP Reserve Balance
Reserved Unreserved 131
HARBOR & BEACHES MASTER PLAN
8
•The plan includes updated project estimates from Public Works.
•Inflation and supply chain issues have affected project costs.
132
HBMP REVENUE SOURCES
9
•Plan funding comes from the General Fund and
Tidelands revenues and is also augmented by
Federal/State Funding.
•In FY 2024-25, the Tidelands Capital Fund is projected
to receive $5.8 million from the General Fund’s annual
contribution and $6.0 million from certain property
leases, piers, and mooring rentals.
133
HARBOR & BEACHES MASTER PLAN
10 134
HARBOR & BEACHES MASTER PLAN
11
•A majority of the future funding needs, or about 50%, are in a few specific projects including:
•Balboa Island Seawall Replacement ~ $200 million
•Design begins 2026, first section replacement begins 2028
•Newport Pier Replacement ~ $21 million
•Public outreach and concept development underway, construction scheduled to start in 2027
•Balboa Pier Replacement ~ $20 million
•Design scheduled for 2034
135
HARBOR & BEACHES MASTER PLAN RESERVES
12
•The Tidelands Fund currently has $49 million in capital reserves.
•Given inflationary impacts and significant projects on the horizon, staff increased funding from the General Fund in the current fiscal year by $1 million, which is recommended to continue.
$0
$100
$200
$300
$400
$500
$600
20
2
5
20
2
6
20
2
7
20
2
8
20
2
9
20
3
0
Mi
l
l
i
o
n
s
Harbor and Beaches Master Plan Funding Balance
136
FACILITIES MAINTENANCE MANAGEMENT PLAN
13
•The FMMP funds maintenance related items to City facilities
•City maintains over 90 buildings and facilities
•Annual contributions in the plan are $2.5 million
•Public Works prepares an update to the FMMP annually
•The current contributions are sufficient to fund planned projects
137
RECOMMENDATIONS
14
Review and discuss this report, concur with the funding levels, and provide feedback regarding the presented information
138
15
Questions?
139
CITY OF NEWPORT BEACH
FINANCE COMMITTEE
STAFF REPORT
Agenda Item No. 6C
March 13, 2025
TO: HONORABLE CHAIRMAN AND MEMBERS OF THE COMMITTEE
FROM: Finance Department
Jason Al-Imam, Finance Director / Treasurer
949-644-3123, jalimam@newportbeachca.gov
SUBJECT: SECOND QUARTER BUDGET UPDATE
SUMMARY:
The Finance Department prepares quarterly financial reports to review the status of
revenues and expenditures for the City’s General Fund and to monitor budgetary trends
in other City funds. This report contains information on revenues, expenditures, and
estimated fund balance for the second quarter of Fiscal Year 2024-25.
The FY 2024-25 second quarter financial report provides an analysis of the City’s financial
activity from July through December 2024. $17.5 million in unrestricted General Fund
reserves is projected for FY 2024-25 based on information currently available for the end
of the second quarter. Recommended budget adjustments for revenues and expenditures
are outlined in this report and will be reflected in the proposed second quarter budget
amendment.
RECOMMENDED ACTION:
Review and discuss this report and provide any recommendations for consideration by
the City Manager and City Council.
DISCUSSION:
Economic Overview
The City’s assessed property values continue to increase providing a strong revenue
base for the City. Recent reductions to sales tax revenue have caused concerns for the
broader economy, however, staff estimates that in FY 2024-25 sales tax will begin to
rebound. Revenue for hotels continues to grow as tourism remains a strong source of
revenue to the City. The City is well positioned to withstand the impacts of a potential
recession and is expected to maintain long-term fiscal sustainability.
140
Second Quarter Budget Update
March 13, 2025
Page 2
General Fund Revenues
Most revenue categories performed at or higher than their budgeted levels last year due
to more favorable economic conditions than what was originally anticipated in the adopted
budget. Growth in many areas has led to a $5.6 million projected increase in General
Fund revenues than what is estimated in the budget. Projections for property taxes, other
taxes, such as business tax license and franchise fees, service fees and charges,
licenses and permits, and intergovernmental revenues have been increased.
The following table summarizes the changes to projected General Fund revenues versus
the revised budget for FY 2024-25. Details highlighting the reasons for the material
variances follow.
FY 2024-25 Projected General Fund Revenues
* Gross TOT revenues are approximately $40.2 million. Through December 31, 2024, Visit Newport Beach
(VNB) received 18% of all TOT on a gross basis. Beginning January 1, 2025, VNB will receive 23% of Hotel
TOT on a gross basis and 0% of Residential TOT. Payments to VNB for the fiscal year are projected to
total $7.5 million, bringing net projected TOT revenues to $32.7 million.
Property Tax - Property taxes are the City’s single largest General Fund revenue and
represent approximately 50% of all General Fund revenues. When the FY 2024-25
budget was developed in Spring of 2024, assumptions were based off the citywide
assessed valuation reaching $77.4 billion. However, the actual assessed valuation
reached $79.9 billion. Property Tax revenue is now projected at $152.6 million, which is
a 4.4% increase over prior year actuals. The increase is largely due to the inflation
adjustment indexed at the 2% cap allowed by Proposition 13 and due to changes in
ownership.
A B C = B-A D = C/A
Revenues by Category
Revised
Budget
Q2 Projected
Actuals Variance % Variance
Property Taxes 149,296,403 152,582,253 3,285,850 2.20%
Sales Tax 45,299,626 45,200,159 (99,467) -0.22%
Transient Occupancy Tax*32,625,873 32,670,435 44,562 0.14%
Other Taxes 9,587,638 10,171,883 584,245 6.09%
Service Fees & Charges 25,351,657 25,856,609 504,952 1.99%
Parking Revenue 8,271,651 8,271,651 - 0.00%
Licenses and Permits 5,952,271 6,230,295 278,024 4.67%
Property Income 9,633,853 9,661,159 27,306 0.28%
Fines & Penalties 3,996,299 3,978,089 (18,211) -0.46%
Intergovernmental 5,538,739 6,514,083 975,344 17.61%
Investment Earnings 1,904,925 1,904,925 - 0.00%
Misc Revenues 594,097 610,716 16,619 2.80%
Operating Transfers In 19,767,775 19,767,775 - 0.00%
Total Revenues 317,820,807 323,420,032 5,599,225 1.76%
141
Second Quarter Budget Update
March 13, 2025
Page 3
Sales Tax - The second largest funding source for the General Fund is sales tax revenue,
making up more than 15% of General Fund revenues. The City’s sales tax base is largely
generated from three industry groups — autos and transportation; general consumer
goods; and restaurants/hotels. In FY 2023-24 the City saw a decline in sales tax revenue
that was primarily attributed to an 18% decline in the autos and transportation category
compared to FY 2022-23. Sales tax revenues are projected to increase by approximately
5% over the FY 2023-24 amounts, which will still be below the FY 2022-23 actuals. The
first quarter budget update projected the autos and transportation industry would grow by
3.5%, however projections have been revised and adjusted growth to 1.6%. This
decreases revenue projections by $99,467.
Transient Occupancy Tax – The third largest funding source for the General Fund is
TOT, making up more than 10% of General Fund revenues. Staff’s projection for quarter
two is $44,562 higher than budgeted, a 0.14% increase. Through staff’s analysis, results
in short-term lodging agent remittance show a decrease from FY 2023-24 year-to-date
actuals by 7.4%. It is anticipated that this is a result of numerous property owners
switching to other property management companies or opting to manage their rentals
independently, which would result in an increase in revenue from owners, which is
remitted annually in October This decline in revenue from short-term lodging is offset by
TOT revenue from hotels which is projected to be 5% higher than budget. Staff will
continue to monitor TOT trends and will provide additional updates to projections as
necessary in future quarterly financial reports.
All Other Revenue – This category includes all other revenue sources other than the top
three (property tax, sales tax and TOT). All other revenue is made up of other taxes,
service fees and charges, parking revenue, licenses and permits, property income, fines
and penalties, intergovernmental revenues, investment earnings, and miscellaneous
revenues. Changes in projected amounts are proposed in the following categories:
• Service Fees and Charges – plan check fees, recreation classes, emergency
medical services fees and numerous other cost-of-service fees. The Fire
Department’s fee schedule update in 2022 revised the collection of inspections
and added additional costs for multistory buildings. As these fees begin to level
out, the Fire Department is on trend to receive revenues $108,910 higher than
budgeted for annual fire and special permit payments. Additionally, increases in
water quality inspection fees and fire plan checks are projected to be $96,609
higher than budgeted. These increased projections are offset by a projected
decrease in Police Emergency Response of $40,000. Revenues collected in this
account are delayed due to redesigning the billing process. A budget amendment
for an on-going $391,500 increase to various revenue accounts for Recreation and
Senior Services fee-based classes, OASIS Classes, and OASIS personal trainer
fees is recommended. These revenues are offset by expenditures due to continued
growth at the facility.
• Other Taxes – real property transfer taxes, business license taxes, marine charter
142
Second Quarter Budget Update
March 13, 2025
Page 4
taxes, and franchise fees. This category is anticipated to have increased revenues
of $584,245 from business licenses and franchise fees based on prior year actuals
and year-to-date cash receipts.
• Licenses and Permits – fees charged to process building-related permits, street
closure permits, dog licenses, and police tow franchise fees are expected to come
in $278,024, or 4.7% higher than budgeted. Police tow franchise fees are projected
to be $78,792 less than budgeted primarily due to reduced amounts of tows
overall. This decrease in police tow franchise fees is offset by the demolition
permits program that transitioned from the Public Works Department to the
Community Development Department. Revenues for the program are expected to
be $275,000 more than projected.
• Intergovernmental Revenues – federal, state and local grant revenues, which
includes, but is not limited to, the City’s portion of the half cent sales tax revenue
paid to the County for public safety, state mandate reimbursements,
reimbursement for strike teams sent to assist with fires, and revenue sharing with
the County of Orange under the Waste Disposal Agreement (WDA). The City
participates in the California Fire Service and Rescue Emergency Mutual Aid
system, which reimburses agencies for their emergency assistance to the State of
California and to federal fire agencies. The City is expecting to receive
approximately $900,000 from the State for staff assigned to strike team
deployment, which is offset by an increase in overtime expenses. A budget
amendment will accompany this report when it is presented to the City Council to
recognize the revenue received for Mutual Aid and increase the overtime budget
for the Fire department accordingly. The Police Department participates in a State
911 program that is administered through Cal OES for the software maintenance
phone contracts. The program has transitioned from receiving direct billing towards
reimbursement base. Additionally, the Newport Beach Police Department has
received funds in the amount of $14,276 from a County-managed Prop 69 DNA
Fingerprint, Unresolved Crime, and Innocence Protection act to fund equipment
and related training that will be expensed into the supplies and materials category
that is further explained in this report.
General Fund Expenditures
The FY 2024-25 General Fund revised expenditure budget totals $321.5 million.
Spending trends in FY 2024-25 are generally consistent with prior years and do not
indicate any cause for concern. Total expenditure savings of $5.6 million are projected
at this time due to year-to-date savings from vacancies, offset by expenses that are
addressed in Budget Amendment No. 25-057 (to be attached to this report when it is
presented to the City Council) and are explained in detail below.
The following table summarizes the changes to the adopted expenditure budget for FY
2024-25, as well as expenditure savings by budget category. Details highlighting the
reasons for the material variances follow.
143
Second Quarter Budget Update
March 13, 2025
Page 5
FY 2024-25 Projected General Fund Expenditures
Significant expenditure budget variances are as follows:
• The revised salary and benefits budget totals $188.4. An analysis of salary and
benefit activity for quarter two indicates that $5.5 million in personnel savings have
been captured to date. These savings are offset by an expenditure appropriation
of $760,000 in Fire department overtime to align with additional revenues from the
California Fire Service and Rescue Emergency Mutual Aid System.
• The contract services category will be increased by $251,500 for the Recreation
and Senior Services instructor payments for classes associated with the OASIS
Facility. The OASIS Facility is currently fully staffed and is experiencing continued
growth. This expenditure increase for RSS is fully offset by a $391,500 revenue
increase as explained in the General Fund’s revenue service fee and charges
section of this report. A budget amendment will be included when this report goes
to the City Council for consideration to appropriate these on-going funds along with
fully offsetting additional on-going revenues. These amounts are built into the
projected revenue and expenses included in the tables in this report.
• In the supplies and materials category, the Police Department will receive revenue
from the Prop 69 DNA committee as mentioned in the revenues section in this staff
report under the intergovernmental category. A budget amendment will recognize
$14,276 in additional revenue in the Prop 69 from County of Orange account
01035352-431055 and increase expenditures by $14,276 in the detective’s
division for related expenditures in 01035355-841015.
• Savings in the maintenance and repair category are related to the residential
A B C = A-B D = C/A
Expenditures by Category
Revised
Budget
Q2 Projected
Actual
Savings
(Overage) % Variance
Salary & Benefits 188,373,543 182,867,855 5,505,688 2.92%
Contract Services 32,256,670 32,833,408 (576,738) -1.79%
Grant Operating 1,925,125 1,951,104 (25,979) -1.35%
Utilities 4,446,732 4,431,334 15,399 0.35%
Supplies & Materials 4,879,957 4,877,085 2,873 0.06%
Maintenance & Repair 15,861,496 15,141,207 720,290 4.54%
Travel & Training 909,513 890,040 19,473 2.14%
General Expenses 4,354,557 4,360,509 (5,952) -0.14%
Internal Svc Charge 27,630,594 27,630,594 - 0.00%
Capital Expenditures 1,575,128 1,587,270 (12,142) -0.77%
Operating Transfers Out 39,255,611 39,255,611 - 0.00%
Total Expenditures 321,468,927 315,826,017 5,642,911 1.76%
144
Second Quarter Budget Update
March 13, 2025
Page 6
refuse agreement, which included an assumed 5% growth for CPI in the adopted
budget, however, the option for a CPI adjustment was not exercised resulting in
budget savings in this category.
General Fund Sources, Uses, and Projected Surplus
The City continues to be in excellent financial health. Conservative budgeting and sound
financial policies have resulted in a trend of General Fund operating surpluses and strong
reserve levels for several years. The City is well positioned to continue delivering high
levels of services to the community while targeting surplus resources to key priorities each
year. It is currently projected that unrestricted General Fund resources will total $17.5
million at the end of FY 2024-25. As is the case each year, staff anticipate that additional
budget savings will be realized, and the final year-end budget surplus will exceed this
amount.
The table below illustrates the prior year sources and uses of funds, current year activity
and the projected year-end results.
FY 2024-25 Projected General Fund Sources, Uses, and Budget Surplus
Non-Operating Transfers Out
A one-time transfer out from the General Fund to the Office of Traffic Safety Fund (Fund
A B C=B-A D=C/A
Category
Revised
Budget
Q2
Projection Variance % Variance
Beginning Fund Balance Reserves 15,752,275$ 15,752,275 - 0.0%
Operating Resources:
Operating Revenues 298,053,032 303,652,257 5,599,225 1.9%
Prior Year Resources Carried Forward 6,786,845 6,786,845 - 0.0%
Transfers In from Other Funds 19,767,775 19,767,775 - 0.0%
Repayment of Advances 1,250,000 1,250,000 - 0.0%
Total Operating Resources 325,857,652 331,456,877 5,599,225 1.7%
Operating Uses:
Operating Expenditures 282,213,316 276,570,406 (5,642,911) -2.0%
Transfers Out 39,255,611 39,255,611 - 0.0%
Total Operating Uses 321,468,927 315,826,017 (5,642,911) -1.8%
Net Operating Surplus 4,388,725 15,630,860 11,242,135 256.2%
Non-Operating Resources & Uses
Transfers Out (13,924,430)(13,924,578) (148) 0%
Total Non-Operating Resources & Uses (13,924,430)(13,924,578) (148) 0.0%
Net Change in Fund Balance (9,535,705)1,706,283 11,241,988 -117.9%
Ending Fund Balance Reserves 6,216,570$ 17,458,558 11,241,988 180.8%
145
Second Quarter Budget Update
March 13, 2025
Page 7
110) in the amount of $147.50 is included to offset the difference of an invoice that was
incorrectly charged to the wrong account. Accurate reporting in the OTS Fund is important
in order to claim reimbursement.
Other Funds
Staff have evaluated the fiscal condition of the City’s other major operating funds
(Tidelands and Water). An analysis of the budget performance for these funds indicates
that no budget adjustments are necessary and variances between budgeted and actual
amounts are within reason.
Conclusion
Staff recommends that the Finance Committee review and discuss this report and provide
any recommendations for city manager and City Council consideration.
Prepared and Submitted by:
/s/ Shelby Burguan
____________________________
Shelby Burguan
Deputy Finance Director
146
FISCAL YEAR 2025-26SECOND QUARTER FINANCIAL REPORT
March 13, 2025
Finance Committee
Item No. 6C1Second Quarter Budget UpdateStaff Presentation03/13/2025 147
PROJECTED GENERAL FUND REVENUES
2
Current Budget $ 317.8 million
Second Quarter Projection $ 323.4 million
•$5.6 million of projected positive variance
•Revised estimates for Property Tax, Intergovernmental revenues, other taxes, service fees & charges, and licenses and permits
$0
$50
$100
$150
$200
$250
$300
$350
Budget Q2 Projected
Mi
l
l
i
o
n
s
Property Tax Sales Tax TOT Other Operating Transfers In
148
115.6
123.2
128.5
138.4
146.1
152.6
$100
$110
$120
$130
$140
$150
$160
2019-20Actual 2020-21Actual 2021-22Actual 2022-23Actual 2023-24Actual 2024-25Projected
Mi
l
l
i
o
n
s
PROPERTY TAX REVENUE
3
•Property tax revenue is the City’s largest source of revenue and is projected
to increase by $6.4 million (4.4%) over last fiscal year, which is $3.3 million
higher than the budget projection.
+4.4%
+6.6%
+4.3%
+7.7%
+5.6%
149
36.2
39.0
46.2 46.6
43.4
45.2
$30
$32
$34
$36
$38
$40
$42
$44
$46
$48
2019-20Actual 2020-21Actual 2021-22Actual 2022-23Actual 2023-24Actual 2024-25Projected
Mi
l
l
i
o
n
s
SALES TAX REVENUE
4
•Sales tax revenue is the City’s second largest source of revenue and is
projected to fall below the budget by $99k (-.22%), however projected
actuals show a 4% increase from the prior year actual.
-6.7%
+7.5%
+18.5%
+0.8%
4.0%
150
Autos &
Transportation
Restaurants
& Hotels
General Consumer
Goods
State & County
Pools
SALES TAX REVENUEMAJOR INDUSTRY GROUPS
5
23/24 24/25 23/24 24/25 23/24 24/25 23/24 24/25
FY 2023/24 & FY 2024/25
$11.5
$9.9
$8.6
$6.7
$11.6
$10.4
$9.0
$7.2
$0
$2
$4
$6
$8
$10
$12
$14
MI
L
L
I
O
N
S
151
SALES TAX REVENUE
6 152
20.8
16.9
26.7
30.2
31.7 32.7
$10
$15
$20
$25
$30
$35
2019-20Actual 2020-21Actual 2021-22Actual 2022-23Actual 2023-24Actual 2024-25Projected
Mi
l
l
i
o
n
s
TRANSIENT OCCUPANCY TAX
7
•Transient Occupancy Tax (TOT) revenue is the City’s third-largest revenue source and is
projected to increase by $1 million (2.9%) over the prior year's actuals. This growth is attributed
to an expected increase in TOT receipts from hotels, which aligns with previous projections.
+13.2%
2.9%
-19.0%
+58.0%
+5.1%
153
OTHER GENERAL FUND REVENUES
8
•Other General Fund revenues projected to exceed budget by $2.4 million
•$0.6 million in Other Taxes from business licenses and franchise fees
•$0.5 million in Service Fees & Charges from recreation’s fee-based classes, fire inspections and water quality inspections
•$0.3 million in Licenses & Permits from demolition permits
•$1.0 in Intergovernmental Revenues from mutual aid reimbursements for Fire strike teams
154
GENERAL FUND EXPENDITURES
9
Revised Budget $321.4 million
Projected Actual $315.8 million
Projected Savings $5.6 million
•Savings are largely in salaries and benefits due to vacancies and lower than budgeted costs for employee benefits as well as maintenance and repair
•Proposed budget amendments for Recreation & Senior Services Department, Police Department, and Fire Department
155
GENERAL FUND SOURCES & USES
10
•Current projection of
$17.5 million ending fund
balance
156
RECOMMENDED ACTION
11
Staff recommends that the Finance Committee:
•Review and discuss this report
•Provide any recommendations for consideration by the City Manager and the City Council
157
12
Questions?
158
6D PRESENTATION
Overview of Revenue Projections
159
FY 2025-26 OVERVIEW OF REVENUE PROJECTIONS
Finance Committee Meeting –March 13, 2025
160
HISTORICAL GENERAL FUND REVENUES
2
$9.8 million of projected FY2025-26 revenue growth
over the current year projected actuals
Drivers of revenue growth:
•Property Tax + $7.3 million
•Sales Tax + $3.1 million
•TOT + $1.3 million
$0.00
$50.00
$100.00
$150.00
$200.00
$250.00
$300.00
$350.00
FY 2023-24Actuals FY 2024-25Projected FY 2025-26Projected
$314.55 $323.42 $333.32
Mi
l
l
i
o
n
s
Property Tax Sales Tax TOT Transfers Others
161
PROPERTY TAX REVENUE
3
•The City receives 16.8% of the 1% property tax
•Each City’s percentage of the 1% varies
•Newport Beach has the third highest share of the 1% property tax in Orange
County behind Santa Ana and Laguna Beach
•Assessed value has a significant impact on revenue
•Having a higher percentage of the total tax and higher assessed values than
many surrounding cities is a significant contributor to the City’s fiscal stability
•The City’s assessed valuation is the second largest in Orange County (behind
Irvine and ahead of Anaheim).
•The assessed valuation is projected to be $79.9 billion in FY 2024-25, a 5.35%
growth from FY 2023-24
•The assessed valuation is projected to be $83.3 billion in FY 2025-26, a 4.16%
growth from FY2024-25
17.15%
67.21%
7.02%8.61%
City of Newport Beach Schools
County of Orange Special Districts
162
PROPERTY TAX REVENUE BY CATEGORY
AND RESIDENTIAL SALES TRENDS
4
10.00%
85.20%
2.40%
2.40%
Commercial Residential
Other Unsecured
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
MEDIAN PRICE
163
PROPERTY TAX REVENUE
PROJECTION METHODOLOGY
5
•City staff works in collaboration with the City’s property tax consultant, HdL,
to develop the secured property tax revenue projection
•Accounts for the majority of the City’s property tax revenue
•Includes the State’s recently-released CPI factor for allowable
assessment growth under Proposition 13 (2.0% for FY 2024-25)
•Projects the impact of changes of ownership on assessed values
•Projects the impact of rising property values on remaining Proposition 8
adjustments from prior fiscal years
•HdL also provides a projection of the City’s property tax in lieu of VLF
allocation each year
•Staff calculate appropriate growth factors for other types of property tax
revenue based on historical information and advice from HdL
164
PROPERTY TAX REVENUE
PROJECTION
6
•Represents approximately 50% of General Fund revenues
•Growth has been accelerating based on strong assessed value growth and sales activity
•4.8% growth projected for FY 2025-26 for property tax revenue
$97.0
$104.6
$110.7 $115.6
$123.2 $128.5
$138.4
$146.1
$152.6
$160.0
$95
$105
$115
$125
$135
$145
$155
$165
2016-17
Actual
2017-18
Actual
2018-19
Actual
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Actual
2024-25
Projected
2025-26
Projected
Mi
l
l
i
o
n
s
+5.8%
+4.5%
+6.6%
+7.7%
+5.6%
+4.4%
+4.3%
+7.9%
+4.8%
165
PROPERTY TAX REVENUE
GROWTH HISTORY
7
1.8%-0.4%-0.1%13.4%-2.1%5.6%11.2%6.0%7.9%5.8%4.5%6.6%4.3%7.7%5.6%4.4%4.8%
$ M
$20 M
$40 M
$60 M
$80 M
$100 M
$120 M
$140 M
$160 M
$180 M
FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY 24 FY 25Projected FY 26Projected
166
SALES TAX REVENUE
8
•The City receives 12.9% of the
7.75% sales tax (1% of sale)
•Historically most of the City’s
sales tax revenue comes from:
•Autos & Transportation
•Restaurants & Hotels
•General Consumer Goods
•County & State Pools
12.9%
50.8%
23.4%6.5%
6.5%
City of Newport Beach
State General Fund
County of Orange
Proposition 172
OCTA
167
6.8%
50.7%
17.4%
23.5%22.9%
12.1%9.5%
2.3%
-4.6%
-8.1%-10.6%-9.6%
-3.1%
-0.3%1.4%
8.9%
40.0%
19.0%
20.0%19.3%
11.3%8.4%5.0%
-0.2%-1.1%-1.5%-3.3%
-0.4%-2.8%-2.3%
-20.0%
-10.0%
0.0%
10.0%
20.0%
30.0%
40.0%
50.0%
60.0%
1Q21 2Q21 3Q21 4Q21 1Q22 2Q22 3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24
Newport Beach Orange County
SALES TAX REVENUE
NEWPORT BEACH VS. ORANGE COUNTY
9 168
$11.52
$9.90
$8.64
$6.74
$11.59
$10.41
$8.98
$7.20
$13.23
$10.80
$9.27
$7.91
$-
$2
$4
$6
$8
$10
$12
$14
Mi
l
l
i
o
n
s
PROJECTED SALES TAX REVENUE
MAJOR INDUSTRY GROUPS
10
23/24 24/25 25/26 23/24 24/25 25/26 23/24 24/25 25/26 23/24 24/25 25/26
Autos &
Transportation
Restaurants &
Hotels
General
Consumer Goods State & County
Pools
169
SALES TAX REVENUE
PROJECTION METHODOLOGY
11
•City staff works in collaboration with the City’s sales tax consultant, HdL, to analyze
historical sales tax data and to identify material necessary adjustments
•New and closed retailers
•Misallocated revenues
•HdL develops a statewide revenue forecast by industry category with assistance from
Beacon Economics
•Adjusted for regional or agency trends
•Historically, HdL’s forecasts tend to be conservative
170
SALES TAX REVENUE
PROJECTION
12
$33.7
$35.0
$38.5
$36.2
$39.0
$46.2
$46.6
$43.4
$45.2
$48.3
$30
$34
$38
$42
$46
$50
2016-17Actual 2017-18Actual 2018-19Actual 2019-20Actual 2020-21Actual 2021-22Actual 2022-23Actual 2023-24Actual 2024-25Projected 2025-26Projected
Mi
l
l
i
o
n
s
+4.0%
+9.9%
-5.9%
+7.5%
+18.5%
+0.8%
-6.7%
+4.0%
+6.9%
171
SALES TAX REVENUE
GROWTH HISTORY
13
-14.9%
-13.6%
12.6%7.6%4.6%
10.8%6.5%
12.0%
-8.4%4.0%
9.9%-5.9%
7.5%
18.5%0.8%
-6.7%4.0%
6.9%
$ M
$10 M
$20 M
$30 M
$40 M
$50 M
$60 M
FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY 23 FY 24 FY 25
Projected
FY 26
Projected
172
TRANSIENT OCCUPANCY TAX
REVENUE
14
•The City charges a 10% tax
•Same rate as 43% of California jurisdictions
•Lower than 35% of California jurisdictions
•Higher than 22% of California jurisdictions
•Revenue is generated from commercial (hotel)
and residential (short-term rental) stays
•The City has access to a variety of data sources
to monitor trends that impact leisure and
business travel
173
TRANSIENT OCCUPANCY TAX REVENUE
PROJECTION METHODOLOGY
15
•Staff has spent a significant amount of time refining the projection methodology through
collaboration with industry experts and more careful evaluation of the data at the category, and, in
the case of hotel TOT, the individual property level
•Evaluating residential TOT and hotel TOT trends and developing appropriate projections
•Analyzing actual cash receipts for trends month over month, and compared to the comparable
period a year ago
•Monitoring hotel closures, sales, and remodeling for impacts on revenues
•Seeking input from Visit Newport beach and evaluating data from VNB and Visit California
•Collectively validating assumptions amongst the Finance Department leadership team
174
TRANSIENT OCCUPANCY TAX REVENUE
COMMERCIAL & RESIDENTIAL
16
$25.6
$20.1
$14.2
$24.3
$26.7
$29.2 $31.0 $32.0
$4.5 $5.1 $6.3
$8.2
$10.0 $9.5 $9.2 $9.3
$0
$5
$10
$15
$20
$25
$30
$35
2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26
Mi
l
l
i
o
n
s
Commercial Residential
175
TRANSIENT OCCUPANCY TAX REVENUE
PROJECTION, NET OF VNB PAYMENTS
17
$22.3 $22.8
$24.7
$20.8
$16.9
$26.7
$30.2 $31.7 $32.7 $34.0
$14
$18
$22
$26
$30
$34
2016-17
Actual
2017-18
Actual
2018-19
Actual
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Actual
2024-25
Projected
2025-26
Projected
Mi
l
l
i
o
n
s
+5.9%+2.1
+13.2%
+58.0%
-19.0%
-15.6%+8.2%+2.4%
+4.1%
*Gross TOT revenues are approximately $41.3 million for Fiscal Year 2025-26. Through December 31, 2024, Visit Newport Beach (VNB) received 18% of all TOT. Since January 1, 2025, VNB receives 23% of Hotel TOT on a gross basis and 0% of Residential TOT.
Payments to VNB for Fiscal Year 2025-26 are projected to total $7.3 million, bringing the net projected TOT revenues to $34.0 million.
176
TRANSIENT OCCUPANCY TAX REVENUE
GROWTH HISTORY
18
0.7%15.7%13.2%12.0%10.2%12.0%3.5%5.8%2.4%8.2%
-15.6%
-19.0%
58.0%
13.2%5.9%2.1%4.1%
$ M
$5 M
$10 M
$15 M
$20 M
$25 M
$30 M
$35 M
$40 M
FY10 FY12 FY14 FY16 FY18 FY20 FY22 FY24 FY26 Projected
177
OTHER REVENUES
19
•Property tax, sales tax, and transiency occupancy tax revenues make up approximately 75% of the City’s General Fund
revenues
•Other revenues include the following material additional categories of revenue:
•Service Fees and Charges / Licenses and Permits (10% of General Fund revenues)
•Property income (3% of General Fund revenues)
•Other Taxes (3% of General Fund revenues)
•The remainder of other revenues (4% of General Fund revenues) includes:
•Intergovernmental revenues (primarily Proposition 172 revenue)
•Fines and penalties (primarily parking fines)
•Investment income and other minor revenues
•Miscellaneous Revenues
178
SERVICE FEES AND PERMITS REVENUE
PROJECTION
20
$25.5 $25.4 $25.7
$23.5
$28.9
$30.9 $30.7 $32.1 $32.0
$20
$24
$28
$32
2017-18Actual 2018-19Actual 2019-20Actual 2020-21Actual 2021-22Actual 2022-23Actual 2023-24Actual 2024-25Projected 2025-26Projected
Mi
l
l
i
o
n
s
+4.34%+6.70%-0.58%
+23.26%
-8.57%+1.16%-0.54%
-0.22%
•This category of other revenue primarily includes:
•Building and planning fees
•Recreation class and Junior Lifeguard program fees
•The revenue projection is developed by Finance staff in collaboration with the subject matter experts in the City
Departments responsible for each of these programs
•Growth due to latest fee study approved by Council after the budget was adopted
•An increase to various Recreation and Senior Services fee-based accounts has been recommended due to continued
growth of Oasis Senior Center class participation
•Paramedic service fees
•Recycling fees
179
PROPERTY INCOME REVENUE
PROJECTION
21
•This category of other revenue primarily includes:
•Leased property income – generated from non-Tidelands property leases
•Parking income – generated from non-Tidelands parking lots and meters
•The revenue projection is developed by Finance staff in collaboration with the subject matter experts in the City
Departments responsible for each of these programs
•Growth due to higher percentage-based rents and parking revenues.
$9.9 $9.9 $10.4
$12.2
$14.0 $15.0
$18.1 $17.9 $18.5
$8
$10
$12
$14
$16
$18
2017-18Actual 2018-19Actual 2019-20Actual 2020-21Actual 2021-22Actual 2022-23Actual 2023-24Actual 2024-25Projected 2025-26Projected
Mi
l
l
i
o
n
s
-1.17%+21.37%
+6.57%
+15.29%
+5.54%
+17.05%
-0.65%
3.17%
180
TIDELANDS FUND REVENUES
22
•The Tidelands Fund is a special revenue fund used to
account for revenues related to the Tidelands areas
under the City’s jurisdiction
•Funds are deposited into either the operating or
capital fund from all revenue-generating activities
within the Tidelands
•The operating fund has had an annual deficit
ranging from $7 million to $11 million in recent
fiscal years that is supported by the General
Fund
•The General Fund will transfer $6.0 million to the
capital fund in FY 2025-26 to support capital
needs.
181
TIDELANDS FUND REVENUE
PROJECTION
23
•96% of revenues are generated from property income
•Leased property income – generated from Tidelands property leases, slips, and moorings
•Parking income – generated from Tidelands parking lots and meters
•Oil well income – generated from the City’s oil field in West Newport
•3% of revenues are generated by investment income (primarily from capital reserves)
$14.7
$16.8 $16.6 $16.6 $17.7
$19.9
$24.0
$22.4 $22.7
$12
$14
$16
$18
$20
$22
$24
2017-18Actual 2018-19Actual 2019-20Actual 2020-21Actual 2021-22Actual 2022-23Actual 2023-24Actual 2024-25Projected 2025-26Projected
Mi
l
l
i
o
n
s
+13.84%-0.86%-0.13%
+6.65%
+12.68%
-6.64%
+1.36%+20.19%
182
WATER UTILITY REVENUE
PROJECTION
24
•New rates went into effect January 1, 2024 with the final scheduled adjustment occurring January 1, 2028
•Majority of revenues are derived from water and recycle water meter (fixed) and usage (variable) charges
•Other operating revenues represent 1.7% of the Water Utility’s total revenue
•The Water Utility consistently looks for other sources of revenue, such as grants, to fund infrastructure investments
•Rate revenue is expected to grow annually for the next 4 years
•As of February 2025, water is billed on a monthly basis. No longer billed bi-monthly
$27.0 $27.6 $27.9 $30.8 $31.8 $32.2 $34.8
$37.1
$39.8
$22
$26
$30
$34
$38
$42
2017-18
Actual
2018-19
Actual
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Actual
2024-25
Projected
2025-26
Projected
Mi
l
l
i
o
n
s
+6.7%
+8.0%+1.4%+3.3%+10.4%
+0.9%+2.2%
+7.3%
183
WASTEWATER UTILITY REVENUE
PROJECTION
25
•New rates went into effect January 1, 2024 with the final scheduled adjustment occurring January 1, 2028
•Majority of revenues are derived from sewer meter (fixed) and usage (variable) charges
•Other operating revenues represent 1.3% of the Wastewater’s Utility’s total revenue
•The Sewer Utility is constantly looking for alternative sources of revenues, such as grants, to help mitigate the ratepayer
impacts
•Rate revenue is expected to grow annually for the next 4 years
•As of February 2025, Wastewater is be billed on a monthly basis. No longer billed bi-monthly
$3.5
$4.1 $4.2 $4.6 $4.8 $4.7
$5.4 $5.7
$6.5
$3
$4
$5
$6
$7
2017-18
Actual
2018-19
Actual
2019-20
Actual
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Actual
2024-25
Projected
2025-26
Projected
Mi
l
l
i
o
n
s
+20.0%+0.8%+10.4%+3.8%-1.9%+14.2%+5.8%
+13.9%
184
QUESTIONS?
Finance Committee Meeting – March 13, 2025
185
CITY OF NEWPORT BEACH
FINANCE COMMITTEE
STAFF REPORT
Agenda Item No. 6E
March 13, 2025
TO: HONORABLE CHAIR AND MEMBERS OF THE COMMITTEE
FROM: Finance Department
Jason Al-Imam, Finance Director/Treasurer
949-644-3123, jalimam@newportbeachca.gov
SUBJECT: ENTERPRISE RISK ASSESSMENT
SUMMARY:
The City of Newport Beach initiated its internal audit program in 2020 with an enterprise
risk assessment, forming the foundation for a structured audit work plan. Following the
completion of the initial audit cycle, a new enterprise risk assessment was conducted to
evaluate potential risks affecting financial reporting, operational efficiency, regulatory
compliance, and service delivery. The assessment categorized risks based on their
likelihood and potential impact, identifying key focus areas such as financial reporting,
payroll, cash administration, and budget management. By prioritizing risks and assigning
recommended audit cycles, the City aims to enhance oversight, strengthen internal
controls, and improve operational efficiency through a comprehensive internal audit work
plan.
RECOMMENDED ACTION:
It is recommended that the Finance Committee review and acknowledge the findings of
the enterprise risk assessment and support the continued development of a
comprehensive internal audit work plan based on these results.
DISCUSSION:
The current internal audit program was initiated in 2020 with an enterprise risk
assessment, which served as the primary building blocks to inform and develop an
internal audit work plan. Since the completion of the 2020 internal audit work plan, the
City conducted an enterprise risk assessment to systematically evaluate potential risks
that could impact financial reporting, operational efficiency, regulatory compliance, and
overall service delivery. The assessment aimed to classify risks based on their likelihood
186
Enterprise Risk Assessment
March 13, 2025
Page 2
and potential impact, allowing for informed decision-making regarding internal audit
priorities.
The assessment categorized risks into four levels:
• Very Low Risk – Address as time permits
• Low Risk – Address as time permits
• Medium Risk – Address as soon as possible
• High Risk – Address immediately
The evaluation also considered the potential impact of each risk in terms of time, cost,
and quality, categorized as:
• No Anticipated Impact
• Low Anticipated Impact
• Moderate Anticipated Impact
• Significant Anticipated Impact
Based on these criteria, the assessment identified the following key areas of focus:
1. Financial Reporting – Risks include accounting errors, inconsistent application of
financial methods, and inadequate financial reporting. Recommended audit cycle:
2028.
2. Disbursement Cycle – Risks related to fraudulent payments, tax compliance, and
contract management. Recommended audit cycle: 2027.
3. Payroll – Risks include payroll accuracy, segregation of duties, and overtime
compliance. Recommended audit cycle: 2027.
4. Cash and Investment Administration – Risks involve investment policy
compliance, internal controls, and efficient cash flow management. Recommended
audit cycle: 2026.
5. Billing and Collections – Risks related to excessive write-offs, delinquent
accounts, and rate implementation. Recommended audit cycle: 2028.
6. Inventory Management – Risks include accounting accuracy, product availability,
and inventory loss. Recommended audit cycle: 2027.
7. Budget Administration – Risks involve budget development, approvals, and
reporting processes. Recommended audit cycle: 2028.
8. Grant Compliance – Risks include unauthorized expenditures and inadequate
documentation. Recommended audit cycle: 2025.
9. Long-Term Funding Strategies and Cost Recovery – Risks pertain to asset
replacement planning and cost recovery. Recommended audit cycle: 2025.
10. Special District Administration – Risks include fiscal monitoring and annual levy
processes. Recommended audit cycle: 2026.
11. Post-Issuance Debt Compliance – Risks involve regulatory changes and
reporting requirements. Recommended audit cycle: 2026.
12. Risk Management – Risks include insurance coverage adequacy and claims
processing. Recommended audit cycle: 2025.
187
Enterprise Risk Assessment
March 13, 2025
Page 3
Using the results of the enterprise risk assessment, an internal audit work plan will be
developed to address risks in a structured manner. This approach will enhance financial
oversight, strengthen internal controls, and improve operational efficiencies across City
departments.
Prepared and Submitted by:
/s/ Jason Al-Imam
____________________________
Jason Al-Imam
Finance Director/Treasurer
Attachment:
A. Enterprise Risk Assessment
188
ATTACHMENT A
Enterprise Risk Assessment
189
Page 1
Enterprise Risk Assessment
Likely Risk Level
Very low risk – Address as time permits
Low risk – Address as time permits
Medium risk – Address as soon as possible
High risk – Address immediately
Potential for Impact (time, cost, or quality)
No Anticipated Impact
Low Anticipated Impact
Moderate Anticipated Impact
Significant Anticipated Impact
Focus Area and Associated Risks Recommended
Frequency
Most Recent
Year Audited
Recommended
Audit Cycle
Likely Risk
Level
Potential
Impact
1 Financial Reporting
Risks:
• Accounting Errors/Misstated Financial Information
• Inconsistent Method Application
• Inadequate Financial Reporting (timeliness, breadth
of distribution)
• Documentation of Policies/Procedures to Facilitate
Training of New Staff
Recommended Testing Procedures:
The City’s existing policies, procedures, and practices relative
to Financial Reporting will be examined with an additional
focus on specific transactions such as year-end adjustments
and GASB Statement Implementations.
3-4 Years 2024 2028
2 Disbursement Cycle
Risks:
• Fraudulent/Inaccurate Payments
• Tax & Withholding Compliance
• Compliance with Purchasing Policy
• Vendor Management
• Contract Management Process
• Bid Administration Process
3-4 Years 2023 2027
190
Page 2
Focus Area and Associated Risks Recommended
Frequency
Most Recent
Year Audited
Recommended
Audit Cycle
Likely Risk
Level
Potential
Impact
• Purchase Order Administration
Recommended Testing Procedures:
The City’s existing policies, procedures, & practices relative to
the Disbursement cycle will be examined with an additional
focus on specific transactions such as payments on contracts,
competitive selection, and vendors utilized.
3 Payroll
Risks:
• Accuracy of Payroll Calculations
• Proper Communication and Authorization of Payroll
Changes
• Segregation of Duties with Human Resources
• Withholdings – Accuracy and Timeliness of
Remittance
• Overtime – Consistency with Policy, Authorization,
and FLSA Compliance
Recommended Testing Procedures:
The City’s existing policies, procedures, and practices relative
to the Payroll cycle will be examined with an additional focus
on specific transactions such as implementation of salary
increases, timely inactivation of terminated employees,
withholding calculations, overtime calculations, and payroll
backup.
3-4 Years 2023 2027
4 Cash and Investment Administration
Risks:
• Investment Reporting
• Investment Policy Review (consistent with State
law)
• Internal Controls Over Access to Fiscal Resources
3-4 Years 2022 2026
191
Page 3
Focus Area and Associated Risks Recommended
Frequency
Most Recent
Year Audited
Recommended
Audit Cycle
Likely Risk
Level
Potential
Impact
• Investment Accounting and Reconciliation
• Compliance with Investment Policy
• Efficient Cash Flow Administration
• Interest Allocation to Restricted Funds
• Banking Relationship Management
Recommended Testing Procedures:
The City’s existing policies, procedures, and practices relative
to the administration of cash and investments will be
examined with an additional focus on specific activities such
as investment plans, cash administration, and interest
allocations.
5 Billing and Collections
Risks:
• Excessive or Increasing Write-Offs
• Accuracy and Approval of Billings
• Payment Application Accuracy
• Customer Disputes/Complaints
• Timeliness of Implementing Periodic Rate Increases
• Delinquent Account Management
Recommended Testing Procedures:
The City’s existing policies, procedures, and practices relative
to the Billing and Collections will be with an additional focus
on specific activities such as aging schedules and bad debt
percentages.
3-4 Years 2024 2028
6 Inventory Management
Risks:
• Accuracy of Inventory Accounting
• Excessive Loss or Damage/Obsolescence
• Appropriateness of Product Mix
• Availability of Inventory Items When Requisitioned
5-6 Years 2023 2027
192
Page 4
Focus Area and Associated Risks Recommended
Frequency
Most Recent
Year Audited
Recommended
Audit Cycle
Likely Risk
Level
Potential
Impact
Recommended Testing Procedures:
The City’s existing policies, procedures, and practices relative
to the management of inventory will be examined with an
additional focus on specific transactions such as audit
reports, inventory counts, and inventory adjustments.
7 Budget Administration
Risks:
• Budget Development Timeline
• Departmental Communication
• Various Budget Approvals
• Budget Documentation
• Quarterly Budget Reporting
• Budget Carryovers/Adjustments
Recommended Testing Procedures:
The City’s existing policies, procedures, and practices relative
to budget administration will be examined with an additional
focus on specific budget transactions such as budget
adjustments and transfers.
3-4 Years 2024 2028
8 Grant Compliance
Risks:
• Decentralized Grant Process
• Unauthorized Grant Expenditures
• Inadequate Supporting Documentation
• Non-Compliance with Grant Requirements
• Timeliness of Drawdowns and Reporting
• Adequacy of Grant Accounting
• Subrecipient Monitoring
Recommended Testing Procedures:
The City’s existing policies, procedures, and practices relative to grant administration will be examined with an additional
2-3 Years N/A 2025
193
Page 5
Focus Area and Associated Risks Recommended
Frequency
Most Recent
Year Audited
Recommended
Audit Cycle
Likely Risk
Level
Potential
Impact
focus on specific grant transactions such as reimbursement
requests, required financial reports, and expenditure
tracking.
9 Long-Term Funding Strategies and Cost Recovery
Risks:
• Timeliness of Updates to Data
• Inadequate Planning for Asset Replacement
• Accuracy of Cost Recovery Calculations
• Commitment to Funding Adequately
Recommended Testing Procedures:
The City’s existing policies, procedures, and practices relative
to Long Term Funding and Cost Recovery will be examined
with an additional focus on specific Funding Source
Documents and Cost Recovery planning for items such as
vehicles, equipment, facilities, long-term liabilities, and
insurance reserves.
5-6 Years N/A 2025
10 Special District Administration
Risks:
• Fiscal Status Monitoring
• Formation Cost Recovery
• Annual Levy Process
• Administrative Cost Recovery
• Annual Reporting
• Refunding Opportunity Monitoring
Recommended Testing Procedures:
The City’s existing policies, procedures, and practices relative
to Special Districts Administration will be examined with an additional focus on specific documentation such as annual
reports, formation documents, assessment levy calculations,
and cost recovery calculations.
5-6 Years N/A 2026
194
Page 6
Focus Area and Associated Risks Recommended
Frequency
Most Recent
Year Audited
Recommended
Audit Cycle
Likely Risk
Level
Potential
Impact
11 Post-Issuance Debt Compliance
Risks:
• Document Storage/Retention
• Monitoring for Changes in Laws/Regulations
• Annual Reporting Requirements
• Arbitrage Compliance
• Continuing Disclosure Reporting
• Material Event Reporting
Recommended Testing Procedures:
The City’s existing policies, procedures, and practices relative to Post Issuance Debt Compliance will be examined with an
additional focus on specific activities related to debt
administration such as annual and periodic reporting.
3-4 Years N/A 2026
12 Risk Management
Risks:
• Liability Insurance Coverage
• Workers Comp Insurance Coverage
• Adequacy of Reserve Levels
• Cost Recovery Methodology
• Claim Processing Procedures/Compliance with
Regulations
• Claim Experience/Trends
Recommended Testing Procedures:
The City’s existing policies, procedures, and practices relative
to Risk Management will be examined with an additional
focus on specific transactions such as insurance renewals,
trend data, and establishment of reserves.
3-4 Years N/A 2025
195
6E PRESENTATION
Enterprise Risk Assessment
196
ENTERPRISE RISK ASSESSMENT
March 13, 2025
Finance Committee
197
BACKGROUND
2
•2020 enterprise risk assessment served as the primary building blocks for the 2020 internal audit work plan
•2020 internal audit work plan was completed in 2024
•2025 enterprise risk assessment was recently conducted to identify, categorize, and prioritize risks affecting financial reporting, operational efficiency, regulatory compliance, and overall service delivery
•The assessment aimed to classify risks based on their likelihood and potential impact, allowing for informed decision-making regarding internal audit priorities
198
ASSESSMENT METHODOLOGY
3
•Classification of risks by likelihood and impact
•Risk levels:
•Very Low Risk – Address as time permits
•Low Risk – Address as time permits
•Medium Risk – Address as soon as possible
•High Risk – Address immediately
•Impact levels: No, Low, Moderate, or Significant Anticipated Impact
199
KEY RISK AREAS AND RECOMMENDED AUDIT CYCLES
4
•2025: Grant Compliance, Long-Term Funding Strategies & Cost Recovery, and Risk Management
•2026: Cash & Investment Administration, Special District Administration, and Post-Issuance Debt Compliance
•2027: Disbursement Cycle, Payroll, & Inventory Management
•2028: Financial Reporting, Billing & Collections, and Budget Administration
200
NEXT STEPS & Q&A
5 201
3/13/25
Scheduled Date Agenda Title Report Type Agenda Description
Thursday, April 10, 2025
Proposed FY 2025-26 Budget Overview of Expenditures Presentation Staff will provide the Committee with an overview of the expenditure budget for
Fiscal Year 2025-26 that will be presented to the City Council in May.
Budget Amendments for Quarter Ending March 31, 2025 Receive and File Staff will report on the budget amendments from the prior quarter.
Work Plan Review Receive and File Staff will report on the upcoming Finance Committee items.
Thursday, May 8, 2025
Follow-Up Discussion of Proposed FY 2025-26 Budget Discussion
Staff will provide the Committee with a copy of the Fiscal Year 2025-26
proposed budget document. Should the Committee wish to continue April's
discussion of the Fiscal Year 2025-26 budget, this is also an opportunity to do
so.
Tuesday, May 27, 2025 Joint City Council and Finance Committee Study Session Presentation Staff will present the Fiscal Year 2025-26 proposed budget to the City Council
and Finance Committee.
Thursday, May 29, 2025 Committee Recommendation to Council for the FY 2024-25 Budget Discussion
Discussion of the Study Session earlier in the week and formulation of any
recommendations to be presented to the City Council at the budget public
hearing in June.
Third Quarter Budget Update Presentation Staff will provide a presentation regarding the year-to-date and projected Fiscal
Year 2024-25 budget performance.
Work Plan Review Receive and File Staff will report on the upcoming Finance Committee items.
Thursday, September 11, 2025
Annual Review of Investment Performance Presentation
The City's investment advisor, Chandler Asset Management, will report on the
performance of the City's investment portfolio for the fiscal year ending June 30,
2025.
Annual Review of Investment Policy Presentation
Staff will provide a presentation regarding any proposed changes to the City's
Investment Policy prior to the Investment Policy being approved by the City
Council.
Budget Amendments for Quarter Ending June 30, 2025 Receive and File Staff will report on the budget amendments from the prior quarter.
Work Plan Review Receive and File Staff will report on the upcoming Finance Committee items.
September 2025
August 2025
Committee Recess
Newport Beach Finance Committee Work Plan
April 2025
June 2025
Committee Recess
Committee Recess
July 2025
May 2025
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Scheduled Date Agenda Title Report Type Agenda Description
Newport Beach Finance Committee Work Plan
Thursday, October 9, 2025
Budget Amendments for Quarter Ending September 30, 2025 Receive and File Staff will report on the budget amendments from the prior quarter.
Year-End Budget Results and Surplus Allocation Presentation
Staff will provide a presentation regarding the year-end budget results for Fiscal
Year 2024-25 and recommendations for allocation of any year-end budget
surplus.
Work Plan Review Receive and File Staff will report on the upcoming Finance Committee items.
Thursday, November 13, 2025
First Quarter Budget Update Presentation Staff will provide a presentation regarding the year-to-date and projected Fiscal
Year 2025-26 budget performance.
OPEB Actuarial Valuation Report Update Presentation Staff will provide the Committee with an overview of the Fiscal Year 2024-25
actuarial valuation report prepared by the City's actuary.
CalPERS Update Presentation
Staff will provide the Committee with an overview of the data from the latest
actuarial reports from CalPERS as well as their impact on prior projections of
the paydown of the City's unfunded pension liability.
Internal Audit Program Update Presentation Presentation of internal audit reports, findings, and recommendations from the
Fiscal Year 2024-25 audit program.
Work Plan Review Receive and File Staff will report on the upcoming Finance Committee items.
October 2025
November 2025
December 2025
Committee Recess
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