HomeMy WebLinkAbout14 - Economic Development Committee ReportHearing Date:
Agenda Item
No.:
Staff Person:
REPORT TO THE MAYOR AND CITY COUNCIL
April 11,2000
14
Sharon Z. Wood
(949) 644 -3222
SUBJECT: Economic Development Committee Report on Five Year Financial
Forecast
SUGGESTED
ACTION: Receive and File
The City Council received a five year financial forecast for the City from the Administrative
Services Director on October 25, 1999. Staff forwarded that report to the Economic
Development Committee (EDC) on November 24, 1999, at which time a subcommittee was
appointed to review the report with particular attention to the potential for savings and the
potential for new revenue sources.
That subcommittee presented its report to the full EDC on March 22, 2000, and it is attached.
EDC discussed how important it is for information on the City's economic health to be
distributed to citizens through a newsletter or other medium. Following are some of the points
from the report that EDC thinks it is important for citizens to understand.
• The City's highest ongoing costs are for public safety, which is very important to the
community.
• The City needs to look ahead and be prepared for the next recession.
• The biggest gains in City revenue can come from development projects.
SHARON Z. WOOD
Assistant ity Manager
CITY OF NEWPORT BEACH
COMMUNITY AND ECONOMIC
DEVELOPMENT
PLANNING DEPARTMENT
3300 NEWPORT BOULEVARD
NEWPORT BEACH, CA 92655
(714) 644 -3200; FAX (714) 644 -3250
Hearing Date:
Agenda Item
No.:
Staff Person:
REPORT TO THE MAYOR AND CITY COUNCIL
April 11,2000
14
Sharon Z. Wood
(949) 644 -3222
SUBJECT: Economic Development Committee Report on Five Year Financial
Forecast
SUGGESTED
ACTION: Receive and File
The City Council received a five year financial forecast for the City from the Administrative
Services Director on October 25, 1999. Staff forwarded that report to the Economic
Development Committee (EDC) on November 24, 1999, at which time a subcommittee was
appointed to review the report with particular attention to the potential for savings and the
potential for new revenue sources.
That subcommittee presented its report to the full EDC on March 22, 2000, and it is attached.
EDC discussed how important it is for information on the City's economic health to be
distributed to citizens through a newsletter or other medium. Following are some of the points
from the report that EDC thinks it is important for citizens to understand.
• The City's highest ongoing costs are for public safety, which is very important to the
community.
• The City needs to look ahead and be prepared for the next recession.
• The biggest gains in City revenue can come from development projects.
SHARON Z. WOOD
Assistant ity Manager
EDC REPORT
To: Economic Development Committee March 22, 2000
From: Finance Sub - Committee
David T. Blankenhom, Chairman
Craig Batley
John Saunders
Re: Report on City of Newport Beach Five Year Financial Forecast
This committee was asked to review the 2000 -2005 city budget forecasts and report on:
I. the reasonableness of income and expense assumptions made in the plan;
II. determine the feasibility and benefits of the potential revenue enhancements
outlined in the plan and examine other potential revenue sources;
III. look at expense areas that might be privatized or outsourced.
To accomplish these goals, the committee established two sub - committees; one to review
income items and the other expenses. John Saunders and Craig Batley were involved in
the former while David Blankenhorn explored the expense side.
This report is an overview and should be read as such. We believe that many of our
findings should be further researched by the city staff and possibly by outside
consultants. The figures reviewed by the committee did not include any potential income
or expenses associated with the annexation of any additional areas. It is our
understanding that any annexation would be income positive for the city.
We would like to thank city employees Sharon Wood, Dennis Danner and Glen Everroad
for their very helpful assistance.
I. OVERVIEW OF THE 2000 -2005 FORECAST
Both the revenue and expense figures in the forecast were prepared in a financially
reasonable manner by extrapolating the future numbers from current figures. Each
revenue and expense category was increased by a percentage (3% to 4% per annum) or
by actual amounts if known. In the assumptions, revenues were projected to be stronger
during the initial few years and lower in the later years based on the strong possibility of
an economic downturn. Expenses were shown to grow at a lower rate during the first few
years with higher increases later on because of the possibility of increased inflation and
upward pressure on the annual CPI. We believe this to be a prudent and conservative
way of preparing this type of projection.
(1) Income:
The three major income sources, property taxes, sales taxes, and transient occupancy
taxes, make up 32 %, 23% and 14 %, respectfully, of the total general fund. The city is
more reliant on these forms of general income than most cities in the county. The future
income stream could be disrupted if the state elects to retain a larger percentage of these
taxes and not disburse the same pro rata level to the city. While the city is ranked third
highest in per capital revenue in the county, it is ranked eighth in sales tax per capital
which makes the city more susceptible in an economic downturn.
(2) Expenses:
2000 -2005 Expenses in the report were projected to increase by 3.0% to 4.0% over the
period. Capital projection expenditures were built in as a fixed amount per year and not
on any specific purpose. Public Safety, Fire, and Public Works comprise 68% of the total
amount.
Staff expenses: Over 51 % of total expenses include salaries and benefits of which Public
Safety and Fire make up 70% of the total dollar amount and 50% of the total staff count.
From 1993 -1994, total permanent employees decreased from 714 to the present 692
levels. Small increases have occurred in the general city government (6), and public
safety (5), with decreases in community development (1), Public Works (26) and
community services (5).
Under the above five year scenario, the city will be able to maintain services at their
present level but after that, the situation will deteriorate. Either the revenues will need to
increase or expenditures be decreased or both after that period. The general fund is not
projected to grow over the five year period and, in fact, will decrease in spending power
based on inflationary factors.
II. POTENTIAL REVENUE ENHANCEMENTS AND NEW REVENUE
SOURCES
The committee favors policies that add to the city's revenue as part of the general
prosperity of its citizens. This includes higher sales tax due to increased sales of Newport
Beach businesses and sales taxes from new businesses, higher property taxes from the
increase in value of existing properties or desirable new development, increased TOT
from higher rental and occupancy rates of existing hotels and new desirable hotel
development.
We are in favor of new revenue from revenue sharing, grants or from outside parties,
including the federal or state government.
2
We have reservations regarding revenue that comes from increased or new fees, fines and
charges which fall primarily on the citizens of Newport Beach. While we acknowledge
that some new or increased charges may be needed for the purpose of fairness, the
efficient utilization of resources, and to encourage appropriate behavior, we do not feel
that such changes should be viewed primarily as sources of revenue.
(1) Increasing Sales Tax Revenues:
a. An effort should be made to identify non - obvious significant generators of sales tax,
particularly those who use a disproportionately small amount of city and private
resources. An example of this would be a lumber broker who books sizable sales out of a
relatively small office. In cases where it is possible for the city to make a difference,
efforts should be made to attract, retain and encourage such sales tax generators. An off
the cuff analysis of city sales tax revenue indicates approximately 15% of city sales tax
revenue is generated by office occupants. This is in addition to the direct purchase by
office occupants for themselves as individuals.
b. Where possible, resident businesses should be encouraged to have Newport Beach be
the sales tax location of significant purchases. This policy and any reporting
requests /requirements should be as a strictly voluntary basis.
c. The city should consider giving Civic Awards to those businesses that make
significant contributions towards increasing the city's revenue. Those who do so by
altering the sales tax nexus on their purchases should be given particular consideration of
such awards.
d. Rental car companies should be approached to see if it is possible for them to book the
purchase of their rental vehicles in Newport Beach.
(2) Revenue Sharing.
Newport Beach should aggressively pursue revenue sharing, grants and other sources
from outside the city. It may be worthwhile to hire an outside consultant on a
commission basis or adding a part or full time staff person to investigate these
opportunities. If staff is added for this purpose, it is:important that their results are
monitored to ensure that the city is getting proper return.
(3) Specific Proposals Received From City Staff.
We have looked at and discussed each of these proposals and have come to the following
tentative opinions regarding the desirability and priority of each revenue generating
possibility. We recognize that we do not have detailed information about each one of
these and our opinion is subject to change as further information is received.
a. Administrative Citations: We feel that this is a revenue enhancement area that
should be pursued on a priority basis. It could increase city revenues by a
significant amount (200 -250K) at no cost to the citizens of Newport Beach and
would probably be of benefit by decriminalizing parking citations and other
appropriate violations.
b. Uniform Bail Schedule: This is of limited revenue potential (30 -50K) and is
based on increased charges to citizens. We feel that increases in bail, if any,
should be based on increasing fairness and encouraging appropriate behavior, not
increasing revenue.
c. Repeal of Court Charges on Parking Citations: This would create a fairer
distribution of revenues and result in a worthwhile gain (200 -300K) to the city.
We are very much in favor of pursuing this item.
d. Red Light Enforcement: This is an example of an action which we do not feel
should be pressed for revenue enhancement purposes. Increasing fines should
only be advocated as a method of encouraging appropriate behavior, not to
increase revenues.
e. Fees for Service: This is not an area that we would prioritize since most of the
increased revenue is coming from Newport Beach citizens. We feel it should only
be pressured to correct inequities in the system.
f. Penalties & Interest on Unpaid Debt: This is another area with limited potential
(30 -60K) which would increase costs to Newport Beach citizens. We feel
increases, if any, in penalties and interest should only be considered to bring
Newport Beach into normal practice. Reduction of existing penalties and interest
should also be considered.
g. Dumpster Drop Fees: This is another change to be imposed on the citizens of
Newport Beach and should only be considered on the basis of equity, not as a
fund raising item.
h. Associate Sponsorships: We are very leery, but not necessarily against this
type of fund raising. It does bring in funds from outside Newport Beach, but we
must be very careful that we do not compromise the city's image.
i. Opening City Training Classes to Others: We feel that there is a win -win
opportunity and should be encouraged despite the relatively small (20 -50K)
potential revenue gains.
j. Modify Franchise Charges: We feel a review of this area is appropriate as long
as it is cost effective. We do not feel that increasing franchise charges that fall
primarily on our citizens (as opposed to increases that are distributed over a wide
population) are generally worth pursuing.
4
k. Cost Recovery: We feel it fully appropriate that we recover costs from the state
or other governmental entities to the main extent that it is cost effective.
1. Desk Audits: We feel the city should be acutely aware of the cost audits imposed
on the audited. Audits'should only be conducted where there is a real compliance
problem or significant revenue opportunity. Audits which might result in
additional revenues, which would be directly charged back to citizens, should be
particularly reconsidered.
To the extent that audits are appropriate, it is sensible to do them in -house if this is
more cost effective. However, if Newport Beach creates an in -house auditing
department, it must be carefully watched to make sure it is making appropriate
audits and not pursuing self - perpetuating revenue enhancement goals.
m. Sales & Use Tax from County Pool: We feel this is an appropriate area to
increase revenue so long as it is voluntary and there are not any mandatory
reporting requirements. To make any such items compulsory could result in a
negative result as well as additional burdens on the citizens.
n. Pool Misallocation Connections: We feel this is appropriate to the extent that it
is clearly cost effective.
(4) Revenue from City Owned Property:
It would be useful to compile a list of city owned revenue - generating assets /properties.
We are referring to properties that are primarily revenue generating in nature, particularly
those that are leased or rented to private parties. We are not talking about athletic fields,
meeting halls, libraries, or other facilities where revenue generating is incidental to
providing service to citizens. The list should include, at a minimum, a physical
description of each property, the revenue generated, an estimate of market value of the
property, and a comment regarding any restriction on the income from existing leases
(state requirements or other limitations). Such a list would be a starting point in
determining the return on equity and the appropriateness of the current ownership, use,
and rental terms of these city owned properties and other revenue producing assets.
(5) Revenue from New and R'xpanded Projects:
The biggest gains in city revenue (other than increases associated with general increases
in prosperity) that the city can influence or control have come and will likely come in the
future from new or expanded projects. For example, the Newport Dunes Resort Hotel
would create $1.5 million in additional annual revenue.
III. OUTSOURCING AND POTENTIAL OUTSOURCING OPPORTUNITIES
(1) The city currently outsources the following areas:
a. Median maintenance
b. Tree trimming
c. Park maintenance -one half is now outsourced with the remainder to be in the next
two years.
d. Fire Department Dispatch — centralized with seven other cities.
e. Helicopter sharing — Newport Beach and Costa Mesa share costs on two units.
Santa Ana and the county also utilize and pay for time used.
f. Certain audit services.
(2) Potential outsourcing opportunities and their potential impact on the budget:
a. Street sweeping (minor)
b. Parking meter maintenance (minor)
c. Citations administration (minor)
d. Parking lot management (very minor)
e. Trash — was studied in 1996 and not deemed to be practical at that time. This
should be revisited.
f. Fire Department and Marine Safety — contract with county (could be major)
g. Police Department — contract with county. (could be major)
The last two items could provide significant savings. Public Safety in Newport Beach
has the highest per capita expenditure in the county (based on 1996 -1997 figures).
However, the quality of services must be considered in any analysis of alternative
arrangements.
Conclusion:
It is apparent that in a three to five year period, the city will likely experience an income
shortfall. The projections of increased revenues could also be negatively impacted by an
overall economic decline such as experienced in 1991 -1994 by the increase in untaxed
Internet sales and by the ability of the state to reduce the city's proportional share of
income.
The city is more reliant on sales tax and the transient occupancy tax than most. While
Newport Beach has the third highest per capita revenue in the county, it is based on the
above sources which are subject to greater variances than functional sources.
It is apparent that sources that increase these income bases would be the most beneficial
in the long run. Without growth, future budgets will be negatively impacted and will
result in cutbacks in city services. One major new hotel project could add more to the
city revenues than all the potential revenue enhancement sources mentioned in this
report.
On the expense side, the city needs to continually monitor its expenditures and seek ways
to perform its functions in the most cost effective ways either internally or by outsourcing
these services.
Overall, the city is currently in a healthy fiscal state but without future increases in
revenue, could find itself reducing or outsourcing city services. These choices have the
potential to reduce the quality of life we have come to enjoy.
Respectfully
T. Blankenhom