HomeMy WebLinkAboutItem 7.2 Budget Fin Plan Update~~~~
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CITY CLERK
File # ^~^~J ^0 -~Q
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: November 18, 2008
SUBJECT: Update On Impacts to the Adopted Fiscal Year 2008- 2009 City Budget
And Financial Plan From the State Budget And Economic Downturn
Report Prepared by Paul S. Rankin, Administrative Services Director Pf~2
ATTACHMENTS: 1) Preliminary Analysis of Economic Impacts on the Fiscal Year 2008/2009
Adopted City Budget (Prepared November 2008)
RECOMMENDATION: 1) Receive Staff report and any updated information that may have become
available after the report was prepared.
2) Defer the San Ramon Road Landscaping Project and continue to freeze
the vacant Administrative Aide position; or provide Staff with direction on
modifications to be enacted at this time.
3) Direct Staff to update the status as information becomes available and to
present amid-year Budget Adjustment and revised funding plan once
adequate information is available.
FINANCIAL STATEMENT: See Report
DESCRIPTION: The City of Dublin Fiscal Year 2008/09 budget was adopted on June 26, 2008 prior to
the California Legislature adopting a State budget. The City's Budget was prepared based upon certain
assumptions and estimates in terms of both revenues and expenditures. Since the time that the City
Budget was adopted, both the State Budget as well as the general economy experienced significant
challenges, which were not part of earlier forecasts. To the extent that these conditions will directly
impact City revenues and expenditures, it is appropriate to report to the City Council and public on steps
being initiated at the local level to proactively respond to these conditions.
Preliminary Nature of Information Available Prevents Calculation of Exact Impact
It is important to understand that there is a significant time lag in the availability of key pieces of data
which will assist in defining the precise extent of the impact. Two key areas which impact overall City
revenues are Property Tax and Sales Tax. These two revenue sources account for over two-thirds (69%)
of the Budgeted Fiscal Year 2008/2009 General Fund Revenue as shown below:
Prouerty Tax & Retail Sales Tax As A Percentage of $53.2 million General Fund Revenue
'2008/09 Bud et __ -
% of TotalGeneral Fund`Revenuc
Pro e Tax $ 22,920,050 43%
Sales Tax (Includes In-Lieu $ 13,863,628 26%
TOTAL $ 36,783,678 69%
COPY TO:
Page 1 of 4
ITEM NO. /• L-
F:~Agenda~2008 StateBudget~Ag_2008_StateBudget.doc
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Due to the reporting nature of these revenue sources, there is a lag in the availability of data related to
both Property Tax and Sales tax. The first significant property tax receipts are received by the Alameda
County Tax Collector in December 2008. Given the economic issues and recent trends County officials
have indicated a steady increase in the number of delinquent tax payments Countywide. While the City
will ultimately get its share of the taxes, the revenues may be received in a different period. It is also
unknown as to the outcome of property tax appeals submitted to the County seeking a reduction in the
Assessed Value of the property, but Staff would expect it to have some effect on our revenues.
Sales Tax data also has a significant lag time. In September 2008, Staff received detailed data regarding
retail sales transactions that took place in April -June 2008. The first data related to current fiscal year
revenue will not be received until December 2008 at which time Staff will receive July -September 2008
retail sales transactions.
In terms of the State Budget there is also limited information available which would allow the City to
more precisely plan for how mid-year actions by the State may impact local cities. Governor
Schwarzenegger has recently made several proposals, but they require legislative action. On November 5,
2008, Gov. Arnold Schwarzenegger called the Legislature back for a special session to address a solution
to the State of California's projected $11.2 billion shortfall. The Governor cited the extreme volatility in
the stock market, decreases in consumer spending, and the housing slump as causes for the drop in
California's revenues. How the Governor's proposal or some other legislative action would be precisely
structured, and what impact the proposal(s) might have on the City remains unknown.
Analysis of Impacts
As discussed above, there is a fair amount of information which remains unknown or in a state of flux. In
order to provide the City Council with an idea of the impacts of the recent economic upheaval, Staff
completed an analysis of the potential impacts from the State, as well as evaluation of the assumptions
used in the adopted Fiscal Year 2008/2009 City Budget. The detailed findings from this analysis are
presented in Attachment 1. The Analysis indicates that there is a high likelihood that the City will need to
make adjustments to its adopted Fiscal Year 2008/2008 budget in order to align with revised projections.
The following Table summarizes the potential impacts discussed in Attachment 1 as they relate to the
State Budget. The State of California is facing a significant Budget challenge only six weeks after the
Legislature adopted its Fiscal Year 2008/2009 Budget.
SUMMARY OF STATE BUDGET IMPACTS
~' P~tenti~lAd`ustmcnts- Preliminary~Im acts Description
Jail Booking Fees ($7,000 - $20,000) Additional unbudgeted
ex ense.
Citizens Option For Public Safety ($15,000) would result in increased
COPS General Fund expense.
Vehicle License Fee (VLF Revenue ($50,000 - $80,000) Impact from economy and
Legislator funding of State
administrative costs.
Property Tax Borrowing No proposal to date State could borrow up to 8% of
roe tax.
Total Im act From State Bud et $72,000 - $115,000
Page 2 of 4
Given the preliminary nature of proposals under discussion to address the State Budget deficit a precise
impact on the City Budget is not possible. Staff will continue to monitor proposals and evaluate their
potential impact on the City.
The current economic conditions will also have direct impacts on the City's adopted FY 2008/2009
Budget. Attachment 1 provides a more detailed analysis of the major City Revenue Sources and the
potential need to reduce revenues proposed for FY 2008/2009. The revenues that were analyzed represent
approximately 75% of the Total City Revenue projected for Fiscal Year 2008/2009. The following Table
provides a summary of this information:
CTTMMeRV nF T.(1(`AT. RF.VFNTTF. TMPAf'TC nT1F Tn TNF, F.CnNnMY
~~ Preliminary Impacts ~
Potential Ad'ustments _ ~_ ~ Description
Sales Tax Revenue ($500,000) Reduction due to economy and
r cent closures of businesses.
e
Amount ma o hi her.
Property Tax ($ 0 - $300,000) Depends on extent of assessment
appeals granted and delinquent or
late a ents.
Transient Oeeu anc TaX Hotel Tax ($170,000) Decrease based on 1st qtr results.
Interest Revenue Current No Change As the year progresses may need
to address if available interest
rates continue to decline.
Building Permit Revenue ($0 - $415,000) will depend on whether large
projects delay obtaining permits
until after June 30, 2009.
Development Processing Fee Revenue Current No Change Potential for a positive change if
large planning projects proceed
with more being completed in FY
2008/09 than on inall estimated.
Traffic Impact Fees Current No Change Approximately $1.5 million is
budgeted. Most of projects are
being funded directly by
develo ers orb cash reserves.
Public Facility Impact Fees Potential Impact Approximately $7.1 million of the
FY 2008/09 budgeted revenue
was to be collected from projects
where the developer is
reconsiderin ro'ect timelines.
Ne ative Im acts To Ci Bud et ($670,000 - $1,385,000 Items still remain under review.
The amounts estimated above are considered preliminary and will require additional refinement as
information becomes available. As noted in cases such as the Public Facility Fee collection, it may result
in a need to reassess the timing of projects to be constructed. Based on these preliminary estimates, the
combined impact of both the State Budget and local economic changes on the adopted City Budget has the
potential to be between $742,000 - $1,500,000. In order to address these conditions Staff have
immediately looked at initiating several steps to reduce the impact on the City.
Adopted City Budget Identified Potential Need For Adjustment
The potential for this review does not come as a surprise. On June 26, 2008, the Dublin City Council
adopted a balanced budget (with a $64,545 projected surplus to reserves) for Fiscal Year 2008/2009. As
part of the City Manager's Transmittal it was noted that the State of California was facing a budget deficit
and it was suggested that potentially foregoing two planned expenditures would offset these impacts and
maintain a balanced budget. The first was a delay of the planned San Ramon Road Landscape Renovation
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Project with an estimated cost of $211,640. The second was the elimination of $53,000 in funding for the
Dublin Unified School District Groundskeeper.
At this time, the City Manager has directed the Public Works Director to defer any expenditure on the San
Ramon Road Landscaping Project for the current fiscal year. As part of the Capital Improvement Program
Update, Staff will provide a recommendation for revised timing of this project. With respect to the
School District support, Staff is discussing with the Superintendent the impact of eliminating or reducing
the support at this point in the fiscal year. The School District is also facing significant reductions in State
funding and it would be appropriate to understand the implications before making a recommendation on
this item. Staff will provide an update at the City Council meeting on any information obtained from the
School District.
Proactive Measures
In addition to the deferral of the San Ramon Road Landscaping Project referenced above, the City
Manager is working directly with City Staff as well as Contract Service providers to immediately identify
areas where steps can be taken now to reduce costs without having a substantial impact on service levels.
The largest contract service providers to the City are Alameda County Sheriff's Department (Police
Services) and Alameda County Fire Department. Negotiated labor adjustments for these entities are not
typically known until later in the year. The City Manager will be working with Alameda County Fire and
the Alameda County Sheriff's Department to examine any potential cost savings in the Fiscal Year
2008/2009 Budget. In preparing for Fiscal Year 2009/2010, the City Manager has established a clear
objective to examine opportunities to control costs with the City's contract service partners (both public
and private).
In terms of direct City Staff positions, a vacant Administrative Aide position in Community Development
has been left unfilled. This vacancy will generate approximately $110,000 in General Fund Savings. In
the event there are additional vacancies among City positions, they will not be automatically filled without
first undergoing an evaluation of the City needs. Staff is also examining costs associated with
improvement items included in the adopted budget to refine costs and where possible examine alternative
funding sources. One such project being reviewed is the replacement of the 19 year old chairs used at the
Council Chamber dais. Staff is examining options which may qualify for purchase with special funds
designated for recycled products. If this alternative is deemed feasible, Staff will proceed with the
replacement of these chairs using the special funds. In .the event that the available products do not
adequately meet the City's needs, Staff would recommend that the General Fund budgeted item be
deferred to a future year.
Staff is also reviewing the periodic update of City fees and charges to assure that they are current and
reflect appropriate cost recovery for City services. At the same time Staff is aware of the immense
pressures on the Development and Business communities which pay these fees. Staff is examining
opportunities to responsibly offer relief, potentially in terms of the timing of fee payments, and will seek
to provide information to the City Council at a future meeting.
Recommendation
It is Staff's recommendation that the City Council: 1) Receive the Staff report and any updated
information that may have become available after the report was prepared. 2) Defer the San Ramon Road
Landscaping Project and continue to freeze the vacant Administrative Aide position; or provide Staff with
direction on modifications to be enacted at this time. 3) Direct Staff to update the status as information
becomes available and to present amid-year Budget Adjustment and revised funding plan once adequate
information is available.
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`i'
PRELIMINARY ANALYSIS OF ECONOMIC IMPACTS ON FISCAL YEAR 2008/2009
ADOPTED CITY OF DUBLIN BUDGET
(Prepared November 2008)
In a normal fiscal year cycle, Staff reports to the City Council on mid-year adjustments to the adopted budget
as part of a report presented after a full six months of data are available (approximately March of each year).
However, there have been extraordinary events in the financial markets and economy that have directly
impacted State and local revenues. In order to be proactive Staff has prepared this report which provides an
analysis of State Budget Impacts as well as projected adjustments to the adopted City Budget. It is expected
that Staff will report back at a future date with specific Budget adjustments and / or expenditure reductions,
as additional data and information becomes available.
STATE BUDGET IMPACTS
Based upon the adopted State Budget as well as current proposals to amend the State Budget the following
are key areas that can impact City spending.
Jail Booking Fees - (Potential $7,000 - $20,000 Unbudgeted City Expense) In the adopted State Budget,
the State reduced the amount that is provided to counties to offset the cost of the jail booking process. To the
extent that the State does not fully fund these costs counties may impose on local jurisdictions a jail booking
fee based on the number of persons booked by the local police agency. The adopted Fiscal Year 2008/2009
City Budget did not budget any funds for this expense. In Fiscal Year 2007/2008 the City incurred $6,373 in
Booking Fee costs based on the State funding formula for that year.
Citizens Option For Public Safety (COPS) - (Potential Reduction In State Grant Revenue $15,000)
The adopted City Budget included $100,000 in state grant funding for Police Services Staffing costs. In the
past this has been the minimum grant allocated to cities based on population. Although the City has received
the $100,000 grant for several years, the Fiscal Year 2008/2009 Budget message noted that as part of the
State Budget discussions there were considerations of eliminating the program. A recent proposal by the
Governor is to change the source of funding for these grants which may reduce the total amount distributed.
There is not specific implementation language that defines whether the minimum $100,000 threshold would
be reduced. If the current change in funding is approved the total funds available are reduced by
approximately 15%.
Vehicle License Fee Revenue (VLF) (Potential Reduction In Revenue $50,000 - $81,000)
The potential for receiving a reduction in the local share of the Vehicle License Fees collected by the State is
a factor of both the economy and State budgeting practices. The Fiscal Year 2008/09 budget estimated
revenue of $207,000 from VLF (Prior year actual as of June 30, 2008 was $197,245). The decrease in auto
sales, automobile values as fewer new cars are sold; and vehicle registrations has reduced revenue. Two
years ago the City received $261,276 from this source and with the reductions in auto sales it has declined.
The State also has a direct impact in the amount of funds available for distribution. The State Legislature
allows for Department of Motor Vehicles (DMV) administrative costs to be deducted before amounts are
distributed to local agencies. These State administrative charges have been increasing at roughly 10% per
year while the VLF revenue has been flat or declining.
Property Tax Borrowing (Not currently listed as a proposal; 8% total property tax under Prop. lA)
In 2004 the voters approved a Constitutional amendment that was established to impose restrictions on the
ability of the State Legislature to balance its budget by redirecting local property tax revenues. Beginning in
Fiscal Year 2007/2008 the Legislature may "borrow" not more than 8% of the local property taxes. There
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Attachment 1
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PRELIMINARY ANALYSIS OF ECONOMIC IMPACTS ON FISCAL YEAR 2008/2009
ADOPTED CITY OF DUBLIN BUDGET
(Prepared November 2008)
are certain conditions including a requirement that the Governor declare a severe fiscal hardship and it
requires 2/3 vote of both the Assembly and the State Senate. The Legislature must also enact a plan for the
full repayment of the "borrowed funds" plus interest within three years. When this measure was enacted it is
unlikely that this was foreseen as a potential mid-year action. Cities and other entities have already adopted
budgets assuming that the full property tax levy is available. However, included in the Governor's recent
proposals are significant mid-year adjustments to the school funding which are expenses that are the
responsibility of the State. The potential for State "borrowing" in the current year will continue to be
monitored by Staff as proposals are presented.
Advance Release Of Proposition 1B Transportation Funds (No current City Proiects are identified)
In 2006, California voters approved a major transportation improvement program, which included local
allocations. The first allocation of $701,759 was used by the City of Dublin towards the Dougherty Road
improvements between Houston Place to Interstate 580. It is estimated that the City will be eligible for a
second allocation of approximately $666,834, however the State has not established a schedule for the
release of these funds. The Governor has proposed an economic stimulus package, which will in turn boost
revenues. The Governor proposes to expedite infrastructure bond funding appropriations of another $700
million in Proposition 1B local streets and roads funding, representing the next allocation. Local agencies
would have to agree to encumber these funds by December 31, 2009. Staff will be evaluating whether there
are potential projects eligible for Proposition 1B funds that could meet the 2009 deadline. The City will not
be able to take any action until the program modification is announced by the State. Staff will continue to
monitor this situation.
ADOPTED CITY REVENUE BUDGET /ECONOMIC IMPACTS
The City Budget and Financial Plan for Fiscal Year 2008/2009 was adopted as a balanced budget in terms of
General Fund revenues and expenditures. Some of the General Fund spending for capital projects was
projected to be funded from reserves established in prior years (Shannon Center Reconstruction; Historic
Park; Civic Center Expansion Design; Fallon Sports Park Artificial Turf). The General Fund budget as
adopted projected only a $64,545 contribution to reserves (i.e. Revenues were projected to exceed
expenditures by approximately $64,000). During the first four months of the year the City has experienced
the impacts from the global banking crisis and its effect on the national and local economy. These conditions
will directly impact the City financially in terms of General Fund operating revenue as well as the timing of
Impact Fee Program Revenue which is needed to fund identified capital projects.
Sales Tax - (Projected Reduction of $500,000 -May go higher depending on economy)
The City retains 1 % of retail sales tax generated in the City. The composition of the retail outlets located in
the City is heavily weighted in two categories: Autos and Transportation and General Consumer Items. The
following table shows the percentage of retail sales tax collected in Fiscal Year 2007/2008 from each of the
major categories.
Attachment 1
Page 2 of 6
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PRELIMINARY ANALYSIS OF ECONOMIC IMPACTS ON FISCAL YEAR 2008/2009 ~ `
ADOPTED CITY OF DUBLIN BUDGET
(Prepared November 2008)
Fiscal Year 2007 / 2008 Sales Tax By Major Business Groups
Business Groin ..Percentage
of Sales
Autos & Transportation (Includes new and
used auto dealers) 35%
General Consumer (Includes general
merchandise such as Target; Mervyns; etc.) 30%
Restaurants & Hotels 9%
Business & Indust 9%
Buildin & Construction 8%
Fuel /Service Stations 7%
Food & Dru s 2%
The fact that the Automobile Sales and General Consumer groups make up 65% of the sales and that both are
struggling from economic pressures, magnifies the impact on City revenues. The preliminary projected
adjustment is based upon reductions as a result of additional data that can be described under the following
groupings:
1. Update of Fiscal Year 2008/2009 Budget based on June 30, 2008 results. (Minus -$240,000)
As stated earlier in this report there is a significant time lag in receiving actual sales tax data. When the
Budget projection is developed Staff typically have only six months of actual sales tax data. The second
six months is estimated, which is then adjusted based on known information and projections for major
categories to derive the Budget projection. Staff used the June 30, 2008 sales tax data (received in
September 2008) and worked with HdL, the City's Sales Tax Consultant, to update the Fiscal Year
2008/2009 estimate. The revision assumes a continued slow down in most categories performing below
the Fiscal Year 2007/20081evels.
2. Estimated impact of business closures partially offset by new businesses. (Minus -$260,000)
In the adopted FY 2008/2009 budget, Staff did not include any revenues from the recently closed Ford of
Dublin. However, since July 2008 additional retailers have declared bankruptcy and are undergoing
liquidation sales. These retailers include: Mervyn's, Circuit City, Shoe Pavilion, and 84 Lumber. The
former Crown Chevrolet dealerership also closed for a several days pending a re-opening under new
ownership. The adjustment also accounts for the closure of Golfsmith and the temporary closure of the
Alcosta Shell gas station (Alcosta and San Ramon) for reconstruction. Staff has offset these decreases
with revised estimates from new retailers at the Dublin Place Shopping Center (Elephant Bar, Panera
Bread, Chipotle, etc.). Since there are no known retailers at this time to occupy the vacant or soon-to-be-
vacant retail spaces, Staff has not attempted to make any adjustment for the possibility of a replacement
generating sales tax during this fiscal year.
3. Unknown impact of continued deterioration of retail sales including automobiles.
The estimates above (Items 1 and 2) have been based on reductions in retail sales. The City does not
have any actual retail sales data for transactions after July 1, 2008. The first data will be received in
December 2008 /January 2009. These trends and results will be closely monitored and may result in
further adjustments.
Attachment 1
Page 3 of 6
~r ~.
PRELIMINARY ANALYSIS OF ECONOMIC IMPACTS ON FISCAL YEAR 2008/2009 ;r
ADOPTED CITY OF DUBLIN BUDGET
(Prepared November 2008)
The City has experienced fluctuations in Sales Tax over the past few years. In Fiscal Year 2007/2008 new
retailers opened including Lowes and Hummer /Saturn /Saab. Even with these additions the economic
trends indicate a substantial decline in revenue for the current year.
Historical Trend Sales Tax Revenue (Includes In-Lieu Sales Tax)
[Actual As Reported In Comprehensive Annual Financial Report]
2004/2005 2005/2006 2006/2007 2007/2008 2008/09 ''
Actual Actual _ :actual Actual Budget
__
Bud et 2008/09 $ 13,863,628
Preliminary Adj. 11/08 50( 0,000)
Adjusted Projection for
2008/09 Compared to $14,517,465 $14,807,059 $14,025,869 $14,225,661 $13,363,628
Four Prior Year Actual
Property Tax - (Potential decline from appeals and delinquent payments $0 - $300,000)
The adopted Fiscal Year 2008/2009 budget estimated nearly $23 million in revenue for the current fiscal
year. Staff has a meeting scheduled with the City Property Tax Consultant on November 19, 2008 to discuss
the Fiscal Year 2008/2009 tax roll and current trends. The City will receive its first significant payment in
December 2008. The potential for declines in this revenue- will be affected by assessment appeals granted as
well as delinquent and late payments. The City will ultimately receive any unpaid taxes including penalties
and interest.
The current year Budget estimate for property tax is 3.7% more than the final actual collected last fiscal year.
Preliminary information from the County Assessor showed that the assessed values for the secured property
component increased by approximately 5%. However, other portions of the property tax revenue are
projected to grow by a smaller percentage. The uncertainty of factors that can have a further negative impact
accounts for the wide range of potential adjustments to Property Tax revenue at this time. Staff will continue
to monitor this revenue as the year progresses.
Property Tax Revenue By Type
Fiscal Year 2007/2008 Actual Compared To Fiscal Year 2008/2009 Budget
2007/2008
Actual 2008/09
B~aget
Chan` e
Current Secured $16,114,834 $17,000,000
Current Unsecured 1,026,800 973,550
Prior Year Taxes (Secured /
Unsecured) 412,481 380,000
Su lemental Pro er Taxes 958,453 875,000
In Lieu Pro er Tax -State 3,352,904 3,550,000
In-Lieu Property Tax -Housing
Authori 42,304 6,500
Penalties 190 653 ,135 000
TOTAL $22,098,429 $ 22,920,050 3.7%
Attachment 1
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v-
PRELIMINARY ANALYSIS OF ECONOMIC IMPACTS ON FISCAL YEAR 2008/2009 °;
ADOPTED CITY OF DUBLIN BUDGET
(Prepared November 2008)
Transient Occupancy Tax (TOT) - (Projected Reduction of $170,000)
Based on the fact that first quarter of revenue tax receipts in this category are down by 20.5% compared to
Fiscal Year 2007/2008, Staff has reduced projected revenues by $170,000. These results may have been
skewed by reduced occupancy at the Amerisuites Hotel as the owners did room renovations and rebranding
of the Hotel to a Hyatt Place. Staff will monitor these revenues closely.
Interest Revenue - (Monitor need for adjustment will depend on interest rates).
During the first quarter the interest rates achieved and estimated balance invested were close to the
assumptions used in the Fiscal Year 2008/2009 Budget. In the event that interest rates continue to decline an
adjustment may be required. The budget estimate of General Fund interest revenue in Fiscal Year
2008/2009 is approximately $2.3 million.
Building Permit Revenue - (Monitor -adjustment will depend on project timing $0 - $415,000.)
The Fiscal Year 2008/2009 budget projected approximately $2 million in revenue. The actual revenue
collected in the previous year was approximately $1.5 million. Some developers have indicated that they are
experiencing delays in financing the construction of their projects. This in turn delays the payment of
building permits and undertaking construction..
In the Fiscal Year 2008/2009 Budget Staff assumed that some of the permits fees associated with the
Windstar Apartment (West Dublin BART Station) and The Green At Park Place (Blake Hunt Project -
Hacienda at I-580), would be paid prior to June 30, 2009. In the event that these projects were both delayed
until Fiscal Year 2009/2010 the estimated revenue for Building Permits .would be decreased by
approximately $415,000. Besides these two projects nearly $1 million in revenue was estimated to result
from other new residential projects that are developing in phases. These Developers may also slow the rate
at which they obtain permits which will reduce the revenue collected. The building Official indicates that up
to a 10% reduction from the estimate may occur.
The Community Development Director and Building Official closely monitor the level of contract building
inspectors and make adjustments based on workloads in order to control costs. However, due to the fact that
inspections can occur beyond the year the permit is obtained, it can create a lag in the direct correlation of
revenue and expenses for the building inspection activity. Staff will continue to monitor this activity.
Development Processing Revenue (Monitor -need for adjustment will depend on project timing.)
The Fiscal Year 2008 / 2009 Budget projected a decrease in the total revenue for Development related
processing and inspection. The following Table shows the final Fiscal Year 2007/2008 results along with the
Budget as adopted for Fiscal Year 2008/2009.
Primary Development Related Charges For Service
Fiscal Year 2007/2008 Actual Compared To Fiscal Year 2008/2009 Ruduet
2007/2008 2008/09 %
_ _ Aetual Budget Chan e
Zoning & Subdivision Fees $ 1,871,929 _
$1,688,909
Plannin / Ci Attorne
Plan Check & Inspection 1,921,670 1,434,304
Public Works / En ineerin
TOTAL $ 3,793,599 $ 3,123,213 -18%
Attachment 1
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PRELIMINARY ANALYSIS OF ECONOMIC IMPACTS ON FISCAL YEAR 2008/2009 r
ADOPTED CITY OF DUBLIN BUDGET
(Prepared November 2008)
As shown above, the Budget projected a decrease of 18% in development planning activity revenue. Recent
meetings with developer representatives have indicated that there maybe potential for longer term projects,
to have more activity than was assumed in the Budget assumptions. This would include the SunCal
Companies initiating the start of planning on the Camp Parks project as well as Kaiser Permanente
potentially beginning the planning process for their property at Fallon Road. Both of these are large scale
projects which will also have impacts on expenditures. However, the City would be recovering those costs
as well as an allocation of overhead and any direct Staff costs. Until further meetings are conducted with the
project representatives precise budget impacts are unknown, however they could be positive depending on
the timing of the formal project application. Staff will continue to monitor these conditions.
Traffic Impact Fees - (Monitor - no projected need for adjustment at this time.)
The appropriations in Fiscal Year 2008/2009 from the Traffic Impact Fee Fund total nearly $19.5 million.
However, it is important to note that the revenue collected from fees in this same year are only projected to
be $1,556,741. A majority of the expenditures in this fund are being expended from reserves, including
funding provided by Developers for the Fallon Road Interchange project. As of June 30, 2008 available
balances in the Traffic Impact Fee Funds totaled approximately $23.5 million. Based on the scheduled work
in Fiscal Year 2008/2009 the projected amount of fees should not present any problem with work underway.
It may result in an adjustment to the progress payments made for repayment of funds advanced by the City of
Pleasanton; Alameda County; and Bay Area Rapid Transit District (BART). Staff will evaluate the impact
this further in the coming months.
Public Facility Fees (PFF) - (Evaluate further -delay in development projects may require a delay in
the construction of PFF projects not currently under construction.)
The Fiscal Year 2008/2009 revenue budgeted from these sources totaled $8.9 million. Public Facility Impact
Fees (PFF) fund portions of the following types of capital projects: park land, park improvements, Aquatic
Center, Libraries, Community Buildings, and the Civic Center Expansion. The major projects with PFF
funding in Fiscal Year 2008/09 are: a portion of the Shannon Center Reconstruction ($1,017,290); initiation
of the design of the Emerald Glen Aquatic Center ($836,784); Park Play Area Renovation ($59,500);
Passatempo Park preliminary design ($72,807); Fallon Sports Park ($4,192,556). The total budgeted
expenditures in Fiscal Year 2008/09 are approximately $6.2 million. The timing of receiving Public Facility
Fee revenue will impact the overall ability to proceed with projects at critical milestones. For example, the
Fallon Sports Park project is a $14.3 million project spread over two years.
A majority of the Fiscal Year 2008/2009 revenue in the Public Facility Fee category was projected to be
collected from Park Land fees which are collected at the time of the final map or for the Windstar
Apartments at the time of the Building permit. Approximately $7.1 million in Public Facility Fees were
expected to be collected from the following projects: Windstar (West Dublin BART); Fallon Crossing /
Standard Pacific (Tassajara Road); and Pinn Brothers Phase IV (Silvera Ranch). These project developers
have given indications that with the current market conditions they are assessing the timing of their projects.
If they are delayed into the next fiscal year, this will impact the fees available to proceed with projects. Staff
will be doing a more thorough cash flow projection in the upcoming month in order to determine whether the
schedules for City Capital Projects funded with PFF need to be altered based on estimated cash flow.
Attachment 1
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