HomeMy WebLinkAboutStaff Report 11245
City of Palo Alto (ID # 11245)
Policy and Services Committee Staff Report
Report Type: Action Items Meeting Date: 6/9/2020
City of Palo Alto Page 1
Summary Title: Parking Funds Audit Status Update
Title: Staff Recommends the Policy and Services Committee Recommend the
City Council Accept the Status Update on the Audit of Parking Funds
(Continued From March 17, 2020)
From: City Manager
Lead Department: Planning and Development Services
Recommended Motion
Staff recommends that the Policy and Services Committee recommend that the City
Council accept the attached Status of Audit Recommendations regarding the Audit of
Parking Funds.
Background
In December 2015, the City Auditor’s Office issued an audit of parking funds
(https://www.cityofpaloalto.org/civicax/filebank/documents/51373). The purpose of the
audit was to determine if the City’s parking in‐lieu and parking permit fees are collected,
accounted for, and used in accordance with applicable laws, regulations, policies, and
governing documents.
Staff members from Planning and Development Services, Administrative Services, Public
Works, the City Attorney’s Office, Police, and Community Services have jointly worked
to address the recommendations. To ensure the continuity of improvements, a
workgroup was formed consisting of staff from these departments. This group meets at
least quarterly to address roles and responsibilities for budgeting and parking fund
management.
Staff reported on audit status to the Policy and Services Committee in November 2017
and again in June 2018. In the June update report, only one item was awaiting
completion.
Discussion
The workgroup continued to pursue the remaining recommendation (recommendation
1.5): creating a Protocol covering the necessary procedures to ensure appropriations,
City of Palo Alto Page 2
funding sources, and capital expenses are accurately and completely tracked during the
life of each new parking garage CIP project. More detail can be found in Attachment A.
This completes staff action to address all audit recommendations, and City Council
approval of this report will close out follow-up on this audit.
Attachments:
• Attachment A: Audit status update February 2020 table attachment
• Attachment B: Parking In-Lieu Fee Reset Calculation Template
• Attachment C: Parking In-Lieu Fee Process
STATUS OF AUDIT RECOMMENDATIONS
AUDIT OF PARKING FUNDS – ISSUED 12/15/15
PAGE 1
The City Manager has reviewed and provided the following responses to the audit recommendations in this report. The City Manager will report
progress on implementation six months after the Council accepts the audit report, and every six months thereafter until all recommendations have been
addressed.
Recommendation
Responsible
Department Original Response and Target Date
Current Status
(Complete, In
Progress, or
Not Started)
Implementation Update and
Expected Completion Date
Finding 1: The City does not have policies and procedures to ensure that it accurately calculates and assesses parking in-lieu fees and tracks expenditures related to
construction of public parking spaces.
1.5 After updating the Municipal Code,
PCE, ASD, and Public Works work
together to develop written policies
and procedures to:
• Clarify roles and responsibilities
for applying the Municipal Code
requirements and monitoring
compliance.
• Ensure that the parking in-lieu fee
is calculated, collected, and
reported accurately, consistently,
and timely.
• Ensure that appropriations,
funding sources, actual revenues,
and capital expenditures are
accurately and completely tracked
during the life of each CIP project.
• Verify final project costs for
accuracy, close out the project,
and release unused project funds
upon completion of the project.
• Ensure that complete records
related to the costs of planning
and constructing a garage(s) are
retained for the entire period for
which they serve as the basis for
calculating the parking in-lieu fee.
Planning and
Community
Environment,
Administrative
Services,
Public Works,
City Clerk
Concurrence: Partially agree
Target Date: 2016
Action Plan: Staff concurs that enhanced
coordination and communication should
occur among PCE, PW, and ASD regarding
the parking in-lieu fee. However, rather
than creating detailed procedures, staff
recommends prioritizing the code
amendments referenced above and
developing a simple, high level protocol
that briefly outlines the steps and
responsibilities for calculating and
charging the parking in-lieu fee.
• The PCE impact fee and in-lieu fee
project mentioned above will ensure
consistent and timely fee calculation.
Accela will flag the need for fee
payment before permit signoff.
• Ensuring that appropriations, funding
sources, actual revenues, and capital
expenditures are accurately and
completely tracked during the life of
each CIP project is the goal of every
department.
• A process for verifying final project
Complete February 2020 Management Update:
As of the last update, staff was working on
completing a protocol for collecting,
documenting, and verifying final garage costs
and establishing the roles and responsibilities for
calculating and charging the parking-in-lieu fee.
This protocol has now been completed and is
attached. Additionally, staff has revised its
reporting methodology for retention of
development impact fees and the Parking
Workgroup, consisting of Office of
Transportation, PWD, ASD, CSD, and PD
continues to meet.
Completion Date: March, 2019
June 2018 Management Update:
The remaining piece of this recommendation
that was not completed as of the last update
was the process for establishing the protocols
for collecting, documenting, and verifying final
garage costs. As an outcome of the audit, a
workgroup consisting of PCE, PWD, ASD, CSD,
and PD was formed and meets regularly. Led by
PCE, this workgroup meets quarterly to
coordinate budgeting and to discuss the status
of parking funds, opportunities for streamlining,
STATUS OF AUDIT RECOMMENDATIONS
AUDIT OF PARKING FUNDS – ISSUED 12/15/15
PAGE 2
Recommendation
Responsible
Department Original Response and Target Date
Current Status
(Complete, In
Progress, or
Not Started)
Implementation Update and
Expected Completion Date
Communicate and train staff on the
policies and procedures.
costs and identification of the
responsible department will be
included in the high level protocol
mentioned above.
• The goal of retaining complete records
related to the costs of planning and
constructing garages will require a
clarification in the City’s Records
Retention Policy. The Policy does not
clearly identify the need to retain these
records in perpetuity nor does it
identify the responsible department.
The responsible departments will raise
this issue with the City Clerk’s office.
and program progress. PWD has taken the lead
in ensuring that all relevant data is being
collected for the Downtown Parking Garage
project. The workgroup has begun crafting a
simple high-level protocol for collecting,
documenting, and verifying final project costs
concurrent with the design, construction, and
closing of the new Downtown Parking Garage
CIP project, and for using the garage parking
space inventory and cost information to
calculate the revised parking-in-lieu fee,
consistent with the Municipal Code. With the
workgroup now firmly established and meeting
regularly, this recommendation should soon be
completed.
Expected Completion Date: Fall 2018
October 2017 Management Update:
• PCE’s project to program impact fees into
Accela (permitting system), is now complete
and operational. The steps and
responsibilities for calculating and charging
the parking in-lieu fee are covered in the new
procedures written by staff for impact fee
assessment and collection via Accela. Accela
programming includes a block to the issuance
of a building permit until impact fees have
been paid.
• The new Downtown Parking Garage design is
now underway and staff is considering the
necessary procedures to ensure
appropriations, funding sources, and capital
expenses are accurately and completely
STATUS OF AUDIT RECOMMENDATIONS
AUDIT OF PARKING FUNDS – ISSUED 12/15/15
PAGE 3
Recommendation
Responsible
Department Original Response and Target Date
Current Status
(Complete, In
Progress, or
Not Started)
Implementation Update and
Expected Completion Date
tracked during the life of each new parking
garage CIP project.
• A workgroup consisting of PCE, PWD, ASD,
CSD, and PD has been formed and meets
quarterly to discuss the parking funds and
coordinate budgeting. A subgroup of
appropriate departments will craft a simple
high-level protocol for collecting,
documenting, and verifying final project costs
concurrent with the design, construction, and
closing of the new Downtown Parking Garage
CIP project, and for using the garage parking
space inventory and cost information to
calculate the revised parking-in-lieu fee,
consistent with the Municipal Code.
• Staff is working with the City Clerk’s office to
identify and update areas of the Records
Retention Schedule which require updating to
ensure total costs for garage construction are
retained for at least the period of time for
which they serve as the basis for calculating
the parking in-lieu fee.
Expected Completion Date: Winter 2020 (the
expected completion date of the New
Downtown Parking Garage)
Expense Type Expense Description Amount Notes
DESIGN & SOFT COSTS
Permits, Fees, Utilities Plan Check/ Permit Fees
Utility Fees
Relocation, connection etc should all be included. Relocation may be included in the construction
cost, do not double count.
Title Reports
Easement Costs To include related attorney fees.
Land Acquisition
Other Must specify ‐ all CIP costs should be accounted for.
Architect & Engineer Architect
Architect Reimbursables
Architect Add Services Budget
Civil Engineering Services
Structural Engineering Services
Mechanical/Plumbing/Electric
Architect Add Services Fee
Other Must specify ‐ all CIP costs should be accounted for.
Other Consultants Geotechnical Engineering
Geological Testing
Feasibility Study
Site Assessment
Survey and Parcel Map
Archeologist
Traffic Consultant
Project Management Preconstruction
C‐3 Stormwater Management
Arborist
Construction Management
Construction Management Add Services
Photo Documentation
Commissioning Agent
Acoustical Study
City Staff Time City of Palo Alto staff salary actuals to date recorded in the CIP plus projected costs
Other Must specify ‐ all CIP costs should be accounted for.
Insurance & Bonds Builders Risk and OCIP
Bonds
Bond Issuance/ Financing Any legal fees and outside counsel required.
Other Must specify ‐ all CIP costs should be accounted for.
Testing & Inspection Geotechnical Inspections
Geotechnical Inspections Add Services
Special Inspections
Special Inspections Add Services
Waterproofing Inspections
Misc. Sewer / Existing Utility
Other Must specify ‐ all CIP costs should be accounted for.
Expense Type Expense Description Amount Notes
Subtotal ‐$
SOFT COST TOTAL ‐$
CONSTRUCTION HARD COSTS
Demolition
Construction
Other Must specify ‐ all CIP costs should be accounted for.
Subtotal ‐$
Construction/Owner Contingency ‐$
CONSTRUCTION HARD COST TOTAL ‐$
ADMINISTRATIVE COSTS & EXPENSES
Marketing & Operating Advertising & Printing
Community Events
Reimbursables
Blueprinting/FedEx/Etc.
Reimbursables Travel, meeting, and any other project associated reimbursable cost.
Miscellaneous Expenses
Parking Mitigation & Temporary Parking
Measures
Model/Trailer/Office
Temporary Services Must specify ‐ all CIP costs should be accounted for.
Other Must specify ‐ all CIP costs should be accounted for.
EXPENSES TOTAL ‐$
PROJECT TOTAL ‐$
SPECIAL FACTORS These are factors that need to be backed out of the Project Total for various reasons.
Retail Space
If retail space is added to the project scope the cost associated with building that space should
NOT go into the calculation of the fee.
Tenant Improvements
Solar Installation
Other Must specify ‐ all CIP costs should be accounted for. Consult with Attorney's Office.
SPECIAL FACTORS TOTAL ‐$
NET NEW SPACES ADDED CALC
Total Number of Spaces in New Garage
Motorcylce spaces should be included here based on the actual number of regular spaces they
occupy (e.g. there are 10 motorcycle spaces occupying 2 full size spaces then count as 2 spaces) .
New Garage Number of Retail or Other
Designated Use Spaces
Original Lot/Garage Number of Spaces
TOTAL NET NEW SPACES 0
NEW IN‐LIEU FEE Project Total / Total Net New Spaces
Parking In-Lieu Fee Reset Process & Procedure
• Upon awarding a new construction contract for a parking facility, the in-lieu parking fee
will be recalculated by the department managing the construction project (the
“managing department”) using the criteria in Palo Alto Municipal Code Section
16.57.030.
• The managing department will take an ordinance to Council amending the Municipal
Fee Schedule to amend the in-lieu parking fee. The ordinance amendment will be taken
to Council at the same time as the construction contract award or as soon as possible
thereafter, no later than 30 days after final execution of the construction contract. The
ordinance requires two readings and becomes effective on the 31st day after final
adoption (second reading).
• Upon adoption of the new fee the ordinance shall be distributed to applicable Planning
and Development Services (PDS) Staff to ensure the new fee is used.
• The steps for calculating the fee prior to construction include analyzing the actual design
costs, bond financing costs (if applicable), land acquisition costs (if applicable),
administrative costs (including staff salaries and benefits), expected/projected
construction costs based on the construction contract award, and total parking spaces,
accounting for various project specific variances and circumstances. (See PAMC Section
16.57.030, subsection (b)(i).)
• All costs associated with the new construction should be realized in the CIP project in
the ERP system, as should all appropriations and funding sources.
• When construction is complete and during project close out, the managing department
will again recalculate the fee based on actual expenditures, costs, parking spaces, and
other relevant factors. (See PAMC Section 16.57.030, subsection (b)(ii).)
• The managing department will take to Council an ordinance amending the Municipal
Fee Schedule to update the in-lieu parking fee. The ordinance amendment will be taken
to Council as soon as practicable after the final payment is made towards the project,
but no later than 60 days after final payment is issued. (Final payment may come later
than construction contract closeout, as issues such as LEED certification continue
beyond construction.)
• The fee will be adjusted annually for inflation and collected by the Planning and
Development Services Department (PDS)), who manages the fee on an ongoing basis.
(See PAMC 16.34.110).
• Managing department staff will communicate and train staff on this protocol to ensure
implementation and ongoing compliance.
• Consistent with the records retention schedule, the managing department will ensure
complete records are kept pertaining to project costs for the entire period for which
they serve as the basis for calculating the parking in-lieu fee.
• The attached worksheet details the process for calculating the fee, both pre-
construction and post-construction, based on all applicable costs and factors set forth in
the Municipal Code.