HomeMy WebLinkAboutCC Min 1998-06-04
5-26-98 / 6-4-98
losses, pursue dialogue with the upstream cities and agencies
who may have responsibility for the pollution that ends up on
the beach at Seal Beach. He suggested that there be release
of information to the press as to what is being done about
beach closures, etc. Councilman Boyd requested comments from
the public, preferably in writing, of suggestions as to how
customer service at City Hall and City Departments can be
improved. Councilmember Campbell mentioned that given the
lack of calls this past week the cable service must have been
somewhat better, and announced again the Comcast promotion in
conjunction with the Los Angeles Times, a newspaper
subscription for $1.79 per week for a year, current and new
subscribers. She announced that the close of the comment
period for the Bixby Draft EIR is Friday, May 29th at 4:00
p.m., the City Clerk will be available to accept them, also
that the final Environmental Quality Control Board meeting
prior to the close of the comment period will be tomorrow
evening in Council Chambers at 6:30 p.m. Mayor Brown thanked
the Council for the cooperative atmosphere of the meeting.
He mentioned also that the Council will continue to work
towards lowering the utility users tax.
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ADJOURNMENT
It was the consensus of the Council to adjourn the meeting
until Thursday, June 4th, for a budget workshop. By
unanimous consent, the meeting was adjourned at 8:30 p.m.
Attest:
clerk
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Seal Beach, California
June 4, 1998
The City Council of the City of Seal Beach met in regular
adjourned session at 4:06 p.m. with Mayor Brown calling the
meeting to order with the Salute to the Flag.
ROLL CALL
Present:
Mayor Brown
Councilmembers Boyd, Yost
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Absent:
Councilmembers Campbell, Doane
Councilmember Campbell arrived at 4:15 p.m. and Councilman
Doane arrived at approximately 4:35 p.m.
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Also present: Mr. Till, City Manager
Mrs. Stoddard, Director of Administrative
Services
Mrs. Yeo, City Clerk
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APPROVAL OF AGENDA
The order of the agenda was presumed accepted by the lack of
action of the part of the Council.
BUDGET WORKSHOP
The City Manager said the intent of the workshop was to
provide an overview of the budget, review of the current
financial condition, balance sheet, the capital budget, and
possibly another workshop will allow review of the
departmental budgets. He noted that most discretionary
actions relate to the capital program, there being few
discretionary issues in the operating budgets. With regard
to contract services, the Manager noted that an exhibit of
staffing levels will show the trend over the past twenty
years, some due to service level reductions others the result
of contracting, and there are several areas that remain to be
looked at.
Councilmember Campbell arrived at 4:15 p.m., it was also
noted that Councilman Doane had not been aware of this
adjourned meeting.
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Staff provided a slide presentation for information of the
Council relating to Facts About City Dollars:
California Cities - A Better Bargain Than 20 Years Ago -
the burden of cities fees and taxes on California
taxpayers is lower today than it was 20 years ago,
during that time the cost of city government to the
average Californian has declined 6%, by contrast, the
cost of state government has increased 6%; local
governments in other states in the country receive 20%
more tax revenue per resident than those in California;
in 1974-75 cities in California received 21% of their
revenue from federal, state and county governments,
today the total is 13%.
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Where Cities Get Their Money - generally, a city
receives two types of revenue - 1) that which is
earmarked for a specific purpose and cannot be used for
anything else, 2) general or discretionary revenue which
the council can spend as it sees fit; general or
discretionary revenue includes sales and property taxes;
examples of earmarked or designated revenue include -
Special tax - requires a two-thirds vote of the people
and is allocated for a specific purpose such as
transportation, public safety or flood control, by
comparison, general taxes which are not earmarked for
specific purposes require only majority (50% + 1) voter
approval; Assessment of property-related fee - property
owners may vote to assess themselves in order to fund
improvements to their sidewalks, road or street lights;
Fees and Charges - a city may charge fees for specific
services such as library or recreation services,
building permits, garbage collection and water use to
cover its costs of providing the service, for example,
the fee one pays to participate in a recreation program
can only be used to fund that program and cannot exceed
the cost of providing that program.
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How Cities Spend Your Money - of an average California
city's general fund, approximately 36% is discretionary
and the Council decides what city services to fund, the
remaining 64% is either earmarked for specific purposes,
such as debt obligation like bonds, or is fee revenue
that must be used to pay for the services provided~
approximately 60% of an average city's discretionary I
funds more is spent on public safety services, the cost
of which has risen sharply in the last 20 years, in
fact, California city per-capita spending on police and
fire services has increased 50% and 17% respectively~ by
comparison, in the last 20 years per-capita spending on
parks and recreation has declined 24%, city per-capita
spending on libraries has declined 8%.
Impact of State Control Over Local Revenues:
Property Tax Shifts of the 90's - in 1992-93 and 1993-
94, facing massive deficits in the state budget, the
Legislature and Governor transferred $3.6 billion of
property tax revenue from cities, counties and special
districts to K-14 schools, allowing the state to reduce
its general fund spending on education~ cities and
counties depend substantially on sales tax and property
tax revenues for discretionary income and were already
experiencing the same recessionary effects as the state~
these property tax shifts continue today and grow an
average 4-5% each year, after Proposition 172
restoration, which is dedicated to public safety, cities
will lose $433 million in 1998-99, since the shifts
began, cities have lost a net $2.3 billion, counties a I
net $5.9 billion and special districts a net $1.5
billion~ within 10-15 years the property tax revenue
taken by the state will double in value due to strong
property tax growth and a healthy economy~ Elimination
of Historic Statewide Revenue Sources - since 1980, the
state has eliminated cities' portions of several
historic statewide revenue sources, liquor license fees,
cigarette tax, trailer coach/mobile home fees, totaling
a loss of more than $300 million per year for cities.
Where Your Taxes Go - property Tax - on average the
taxes paid by Californians are distributed as - 14.09% -
City, 16.28% - County, 17.69% - Special Districts,
51.94% - Schools (K-14)~ Sales Tax - the basic sales tax
rate in California is 7.25%, many counties and a few
cities have additional voter approved rates, most
commonly for transportation, this additional amount
ranges from 9.25% to 1.25%, causing the total California
sales tax rate to vary from 7.25% to 8.25%~ California's
sales tax rate is distributed as - 1.0% - City/County,
6.0% - State General Fund, 0.25% - Countywide
Transportation, 0 to 1.25% - Transit/Special District,
Total Sales Tax Rate 7.25 to 8.5%~ State Income Tax -
99.5% of state income taxes pay for state programs like I
schools, prisons, health and welfare, the state directs
less than 9.5% to cities~ Federal Income Tax -
Californians paid $38.8 billion in personal income tax
to the federal government in 1996, an average of $3,449
per household, federal programs provide additional money
to your county and state; in 1995-96, California cities
received $1.4 billion in federal aid for housing, job
training, community policing, mass transit and economic
development programs, among others, that equals about
$125 per household, meaning less than 3% of your federal
income tax payment goes to your city; Local Fees and
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Charges - local fees and taxes imposed and collected by
your city benefit only your city.
Various comments to the presentation/discussion thus far
included in part:
* The impact on personal income during the past 20 years -
it has gone up;
Motor Vehicle fees are about 9% of the General Fund
revenue;
property Tax is about 15.8%;
Street Lighting Assessment is about $140,000 per year,
after Proposition 13 many cities compensated revenue by
raising fees and then imposed a Utility Tax, Seal Beach
increased the Utility Users Tax, the use of which is
more discretionary and can be used for public safety;
Recreation fees must reflect actual costs, no profit can
be made on those fees, they are paid by those who use
the services; most cities subsidize a number of
services, recreation being one, if fees are too high you
defeat the services because of the competitive nature of
recreation programs;
Desire to pursue the cities upstream of the San Gabriel
River for their pollution impact on the waters and
beaches in this community;
About half of the revenue is discretionary funds, around
$12 million; public safety is about 60%; water funds are
primarily revenues to expenditures; sales tax is only
about $1.5 million;
There has been a decline of Police personnel in Seal
Beach, fire services are contracted, as well as
recreation programs;
Question posed as to the cost to contract with Sheriff's
Department even though that is not being given thought;
Mention was made that a cost saving to Rossmoor was
contracting for tree trimming; contracting should be put
to competitive bidding; Public Works becoming their own
agency, contracting for whatever is needed, is an
example.
When the property tax was shifted to the State for two
consecutive years that was very difficult for the City,
this community depends heavily on property tax, the City
then looked to the Utility Users Tax, however as the
property tax grew the State continued to take more;
Mention was made that there are two bills pending at the
State level to not allow the State to take the property
tax growth and to place a cap on what the State can
take; it was said the proposal is for a Constitutional
Amendment.
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The Manager reviewed in some detail revenue losses to Seal
Beach due to State actions, specifically City property taxes
and Redevelopment Agency taxes. Summary of all losses
include: cumulative property tax loss since 1992, $4,678,320;
aerospace sales tax decision, March 1995 through March 2000,
$298,600; property tax shift of RDA causing overhead revenue
loss, $215,000; and Redevelopment Agency cumulative property
tax loss since 1992, $1,026,347; in addition, annual losses
include: 50% of fines and forfeitures, 1992 through 1998,
$750,000; cigarette tax since 1992, $240,000; business
inventory property tax since 1990, $200,000; highway users
tax since 1990, $75,000; motor vehicle fee rate frozen at
1992 appreciation schedule, $408,000; booking fees assessed
by County, $150,000; property tax collection fees assessed by
County, $204,000; total annual losses since 1992 of
$2,027,000, and total revenue loss due to State Legislative
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actions since 1992, $8,245,267.
As to staffing trends, reference was made to comparisons from
fiscal year 1978/79 to 1997/98, total personnel in 1978 was
162, 101.5 in 1998, the police Department a prime example
where there were 61.5 in 1978 and 43 in 1998, which in that
Department tends to create a revenue generation diversion
factor, the Lifeguard Department has fewer persons guarding
the beach, the Department is unmanned during certain hours,
Public Works can show that tree trimming has been reduced,
allowed to go for longer periods of time, then trimmed more
severely.
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* Suggestion was made that for the public hearing
presentation the reduction of personnel and services be
specifically identified as they relate to recognizable
functions, also things that could have been accomplished
had the State take-away's not occurredl
* Suggestion too that it be shown that because the sales
tax levels are low this community relies heavily on
property taxes;
* As to revenues, they are fairly flat, some growth in
property tax, virtually no growth in the utility tax,
the greater impact of the deregulation will be seen next
fiscal year, however the actual amount of utility tax
dollars collected from the residents is downl
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With reference to the City contracting with County Fire,
question was posed as to the amount paid for fire
services and how has it changed over the years; response
was that the cost is paid to the Fire Authority not the
County, for three years the cost was consistent, during
that time there was agreement that the cost for services
would not increase more than an established cap, in the
meantime there was to be an equity study to assure that
all participants were paying their fair sharel
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* Comment was made that some will conclude that there is
control over the employee count at City Hall however
there is none over the fire services; the response to
that was that there is, the City can dictate the
staffing levels and services, which in turn is reflected
in the costsl explained also that the previous two years
the increases were relatively small, there was also a
labor impasse, now resolved, the result of which has
been a 3.6% increase, a multi-year contract that is also
tied into a survey that will place them as one of the
highest salaried groups, there is also the equity study
which in time could mean an additional cost; however if
pushed too hard some agencies will be looking to start
their own fire departments or forming another Authority.
In reference to the Fund Balance Analysis, the Manager noted
that the General Fund is the discretionary funds, the
remainder are enterprise or restricted funds. It was
explained that the balance as of July 1, 1998 is $2,073,633,
of importance is the beginning balance as compared to the
estimated end of year balance, using caution to assure there
is not a trend to deficit spend; there is a five year Capital
project Plan, revised each year with an amount set aside
annually for large projects, this year $143,000 is scheduled
for release; estimated revenues are $12,810,475, about $3.8
million of utility users tax, the next largest would be
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property tax, then sales tax, and miscellaneous sources; the
$887,500 of revenue is money in, payment out for Briggeman
Disposal, and as to discrepancies of revenue and expenditure
figures, staff explained the budget numbers are not yet
final. Transfers into and out of the General Fund is an
accounting technique, transfers in are monies that can
legally go to the General Fund for discretionary spending
from a restricted fund, water is a example where a portion of
an employees salary is allowed to be reimbursed to the
General Fund, transfers out are monies to Recreation,
Tideland Beach, etc. where there is insufficient income
generated to pay for all operations, thus the General Fund
subsidy; staff explained that the transfers in and out must
balance, which they do, transfers out can be tracked and go
to Workers Comp, Public Liability, Tideland Beach,
Recreation, and a small transfer to the Local Law Enforcement
Block Grant Fund, new this year, which represents a City
match. Operational Expenditures are $11,053,120, Capital
Improvements are a little under $1 million, some of that
taking three years to accumulate, the Reserve of Fund Balance
designated for capital improvements is $222,000, that money
not to be spent this year rather set aside for specific
future projects, the Additional Reserve of Fund Balance of
$227,000 reflects a portion of the $1 million Charter
requirement for the Cash Basis Fund. The Manager explained
that the Estimated Year End Balance is about $200,000 lower
however is reflective of the Additional Reserves Fund. As to
the Cash Basis Fund, it was clarified that a vote of the
electorate would be required to change the $1 million
requirement, to that it was suggested that there should be an
adopted policy for a percentage reserve, possibly ten or
fifteen percent; it was noted that the OCCRMA reserve is
$900,000; with this budget the Cash Basis will be at three
quarters of a million, the insurance reserve will be
$400,000. If one were to add the accumulated vacation time
and payable sick time, that would be over a million dollars,
yet it is assumed that will not all come payable at one time,
the question is then what is a prudent reserve; workers
compensation disability claims, if they were to all prevail
those would be entitled to additional payoffs when they leave
employment, research proved last year to be a considerable
amount, thus to establish a reserve for compensated absences
of about $250,000 that would cover those who prevail in a
contested disability retirement, also those who retire
without disability for their vacation and payable sick time,
this budget reflects actual anticipated. Another reason for
establishing these reserves is to let the labor groups
understand that when employees exploit the system it impacts
the budget and the future compensation of employees.
Question was raised as to how Council compensation is
established, thinking was that general law cities are
compensated based upon population and number of Council
representatives. It was noted that $276,800 is budgeted for
Workers Comp even though the City is insured, as yet that has
not been treated as the other reserves have been, and the
$400,000 self-insurance reserve could be a factor for that
purpose. Question was whether there should be a policy
decision to commit $5,000 or $10,000 to such reserve, a small
amount added each year; comment was made that people will
file legal actions against the City regardless, it would not
be in best interest if someone looked at a reserve fund as an
encouragement of a lawsuit, or at least a reserve should not
be identified for such purpose; at present there is an
operational budget for miscellaneous claim issues; it was
noted that people believe that cities are insured for all
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liabilities, they are not, this City is self-insured,
therefore when people take a legal action against the city
they are actually suing themselves. There was a review in
brief of other revenue funds, restricted funds such as
Tideland Beach, Gas Tax, Measure M, Recreation, Block Grant
and Law Enforcement funds, and again, the transfers from the
General Fund for specified purposes. It was explained that
Roberti-Z'Berg is an open space grant for recreation
purposes. Enterprise Funds is an accounting term for
operations that are meant to be self-sufficient, water is an
example, that fund covers the cost of water purchases,
pumping, equipment, personnel, etc., the sewer fund as well.
It was explained that the AD 94-1 designation is the surfside
undergrounding, also that the monies for the affordable
housing loan and grant program have yet to be added to the
Capital Projects category. Attention was again directed to
reserves, more specifically the deficit thereof, with an
explanation that the Self-Insurance and Cash Basis are
mandated, a $700,000 reserve for compensated Absences would
be acceptable, nothing below that. It was explained that
legal expenses are shown in the operational portion of the
budget; calculation of past legal expenses averaged about
$10.53 per person on an annual basis, pointed out however
that legal expenses for such as Bixby and Hellman are
reimbursable; noted also that legal costs of the City of Los
Alamitos, half the size of Seal Beach, are twice as much.
with reference again to the Capital Improvement Plan it was
noted that it was developed in 1996/97, the intent being to
accumulate monies over a period of years to fund large
projects, $962,250 anticipated to be spent in fiscal 1998/99;
to that it was mentioned that the County sanitation District
is aware that city sewer facilities are not in the best
condition, the District is developing a program to work with
the cities on a matching fund basis, in that city lines must
work in conjunction with the County main lines. with regard
to the proposed Public Works Yard fuel tank replacement and
site remediation, Councilman Boyd inquired why the City has
its own fuel system, why not a credit card system. The
Manager explained that the remediation is a mandate that all
underground tanks be replaced by 1998, the tank replacement
could be questionable, yet it would cost more to go to the
pump, the factor of cost must be weighed, another factor is
availability after experiencing a large earthquake as an
example, filling stations do not have backup generators, the
City does, it is understood however that the Fire Authority
no longer uses the City fuel facility, the local fuel site is
convenient for the Police Department and Public Works,
electric fuel stations will soon be installed and to that
there has been question if fossil fuels are going to be used
much longer. Councilman Yost relayed his experience during a
disaster emergency where fuel was available only through a
fire station or Police department, emphasizing the need to
have fuel available; to that Councilman Boyd suggested the
use of a fuel credit card system, also investment in a
temporary fuel trailer for the storage of both diesel and
gasoline, possibly agreement with the Navy for City use, it
is also believed that some filling stations have generator
backup systems. Mention was made that the AFRC rebuilt their
tanks partially above ground, to which there had been concern
as to where the fuel would spill in the event of an
earthquake. The Manager offered to look into the status of
the fuel tank remediation and replacement contracts, possibly
separate them. The Mayor inquired about the financing source
for resurfacing Seal Beach Boulevard from Beverly Manor to
southerly of Westminster Avenue, as reported in a news
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article. with regard to the proposed street maintenance
projects, the Manager made specific reference to improvements
to the beach parking lots, some projects budgeted as far back
as 1995/96, they were held up and included in the Main Street
improvement plans even though shown separately in the CIP.
The Mayor recommended that the Council review the Capital
Improvement Plan thoroughly. It was suggested that something
needs to be done to 10th Street by St. Anne's Church, also
the cul-de-sac streets in College Park East. The Manager
stated that a Master Plan is being prepared that will
identify and prioritize each street location that is in need
of repair, expected to be completed by fall. A
recommendation was made that the sewer and storm drain plan
be completed first rather than repairing a street and then
dig it up to replace a sewer or storm drain. To a question
as to a time frame for future street projects, the Manager
said the last 1997/98 project will be before the Council at
the next meeting, generally one project is done in the
summer, another in the spring.
ADJOURNMENT
As to a date to meet for another budget workshop, the Council
tentatively agreed upon June 16th at 4:00 p.m. By unanimous
consent, the Council adjourned until Monday, June 8th at 6:30
p.m., to meet in Closed Session if deemed necessary.
Approved:
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Attest:
Seal Beach, California
June 8, 1998
The City Council of the City of Seal Beach met in regular
adjourned session at 6:35 p.m. with Mayor Brown calling the
meeting to order with the Salute to the Flag.
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Present:
Mayor Brown
Councilmembers Boyd, Campbell, Doane, Yost
Absent:
None
Also present: Mr. Till, City Manager
Mr. Barrow, City Attorney
Mrs. Yeo, City Clerk