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S~ptamber 10, 1992
HONORABLE CITY COUNCIL
Palo Alto, California
Attention: Finance Committee
Mem}:)ers of the Council:
.eport: in Iri.~
THE SUBJECT OF
THIS REPORT
ISA
COU~JCIL PR10fllTY
This reports transmits to the Council Finance committee a prelimi
nary workplan and schedUle for the Economic Future Study, under
taken in conjunction with the Committee's work on a Strategic Plan
for the City of Palo A]to. The Study will take approximately one
year, and will be divided into three phases. The phases are
desiqned to dovetail with Councilmember Cobb's outline for the
Strategic Plan currently before the Finance committee for discus
sion.
Backqrc-:,m4
In March 1992, the City Council referr~d to the Finance commi:tee
the council priority of Palo Alto's Economic Future. Du~inq the
1992-94 Budget process, the council also referred to the committee
the issue of developing a strategic plan designed to identify long
term solutions to the structural deficit in the city budget. The
plan was to be incorporated into the next two-year budget process,
and would strike a balance, acceptable t~ the community, between
six elements: ne .. revenues related to land-use policies; new
revenues from fees and charges; savings from operational efficien
cies; taxes; public/private partnerships; and service level
adjustments.
CMR:406:92
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In July 1992 (CMR:338:.92), staff presented an outline for a 12-
month studYr bringing together information available in various
part$ of the city o~qanization and in the busir.ess community, and
providing the basis ~or long-tlE:rm projections and planning.. Staff
reviewed the outline with the committee on July 28, 1992, and was
directed to return with a proposed workplan and sch2dule tor the
Study.
xnt.aqratipD wit} s·q.'ategic Plan
In order to integrate the Economic Future Study with the Finance
committee's work cn Palo Altols Strategic Plan, staff is proposing
the Study be divided into three phases: Examin"ltion of the
Itstru.ctural Deficit-; General Review of Revenue/Expenditure
Alternatives; and Directed Review of Revenue/Expenditure Alterna
tives.
Phase 1, Exe:minatior. of the "Structural Deficit .. , will involve
gathering information on the history of General Fund and Special
Revenue Fund revenues, expenditures and capital projects (Attach
mant 1) .. Demographic information will be accumulated, as will a
Consumer Price Index deflator database. In the land use area,
revenues and costs for "typical-land uses will be d-eveloped.
Businesses which have relocated. to or fr-om Palo Alto in recent
years which have involved siqnificant revenue gains or losses will
be identified, with emphaSis on related land use ch~~qes.
Interviews with representatives of these businesses will be
undertaken to identify the reasons for the relocation. The primary
focus of Phase 1 is data collection, and the development of
preliminary models to provide forecasting of what the "structural
deficit-is likely to be in the futUre.
Phase 2, General Review of RevenueJExpenditure Alternatives, will
involve gathering information on various revenue and expenditure
alternatives~ The fOC'.us will be on quantifying elezJ.ents in
Council:member Cobbls strategic:: Plan modal., particularly revenues
.from land use decisions, fees and charges, taxes, public/private
partnerships, and employee salaries and benefits.
Phase 3, Directed Review of Revenue/Expenditure Alternatives, will
focus on those revenue and expenditure alternatives from Phase 2
that the Finance Co~ittee wishes to explore in more detail. Staff
will incorporate into this phase exploration of any alternatives
coming from the organizational Review for which the Finance
c~mmittee wishes additional information or analysis.
Workplan Bcbe4ule
After reviewing the information gathered
Finance Committee, the detailed 'Workplan
CMR:406:92 2
in Phase 1 with the
for Phase 2 will be
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finalized. staff vill seek committee direction again after
completion of Phase 2 as to 'Which elements of the revenue and
expenditure equation should be sinqled out for more detailed
analysis. Each phase is expeetea to take approxh:ately 4 to 5
months. The timinq anticipatas that the Finance committ~c will be
able to incorporate preliminary results from the Organizational
Revie.w into their decisionmaking for the eleltents to be qiven
detailed scrutiny in Phase 3 of the St~dy.
Bal&tiopahip Bet."n Eqonomic FUture stu4y and strategic PlaD
The strateqic planning approach presented to the Finance committee
by Councilmember Cobb on July 28 ~ep~e5ente an effort t~ establish
a set of comprehensive, integrated policies that would guide
decisionmaking in a variety of areas. These include City budget
inq, corporate planning, appropriate levels of service, economic
resources planning, Utilities Department planning and the Compre
hensive Plan. Rey sources of i~formation for the Strategic Plan
include the Economic Future Study, the Organizational Review, and
the City's budget.
It is anticipated that the first strategic Plan 'Will be more
general in approach than might be the case in the future. In large
part, this is because the strategic planning effort viii of
necessity be inteLactive with the other policy areas noted above~
For example, the S'trategic Plan might identify a ·variety of
potential policies related to the Comprel1ensive Plan. Those
policies would be evaluated and acted upon within the comprehensive
planning process and probably underqo modifications from the
initial concepts in the strategic Plan. The modified policies
would then result in adjustments in the strategic Plan. The same
interactive process would occur in activities related to City
operations (e.g., the organizational Review), the budget process,
and corporate planning as well as economic resources planning and
Utilities Department planninq. Attachment 3 diagrams these
relationships.
Reeo .... enda...:UJm
Staff recommends that the Finance Committee review and comment on
the workpl~n for the proposed Economic Future StUdy4
CMR:406:92 3
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inq and Community Environment
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AttachJlents:
Atta.chment 1:
Atta.chDent 2:
Attachment 3:
Propose~ Economic Future Study workplan
Councilmember cobbrs strateqic Plan outline
Diagram of Strategic Plan
Attachlllent 4: July 23, 1992 statt report (CMR:338:92j
cc: Architectural Review Board
Historic Resources Board
Human Relations Commission
Planning commission
Public Arts Commission
Utilities Advisory Commission
Palo Alto Chamber of Commerce
Stanford University (Andy Doty)
Blue Ribbon Task Force
CI!R:(06:92 4
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I. Revenues
A. Sales Tax
_CO_IC 1"1!'l'tlR1l S'l'OJ)Y
YORULlIB
o Establish historical series for total revenue,
business to business, retail sales and for major
activity areas (department stores, restaurants, car
dealer&$ electronic equipment, liqht industry)
o Work 'With KRC to develop qeo-data base for major
areas (data exists for 3rd quarter 1986 to present)
o Obtain availa~le historical data from Stanford
Shoppinq Center administration
o Work with KRC' to identify -holes· and possible
·over dependance" in business sectors
o Ide.ntity :big revenue sources we have lost/qainecl
and determine reasons
B. Property Tax
o Identify sources of secured and unsecured property
tax and establish historical dollar series
o Identify split between residential and commercial
property
work with Board of Realtors to identity sales
and price trends
identity turnover tr(;tnds: work with Micl
Peninsula Fair Housinq and Palo Alto Housinq
Corporation for single family versus multi
family units and rental versus owner occupied
o Coordinate with Auditor on possible audit of prop
erty tax allocation process
o Contact Stanford Unive~9ity to identify impact of
expiring long-term leases
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C. Utility Users Tax
o work with utility Resource Planning group to iden
tify utility use and cost trends
o ·Work with Budget to identify axemptions and stair
step reduction for large users
D. Transient OCcupancy Tax
o Work with Revenue Collections to establish histori
cal dollar series
o Determine
number of
rates for
type and location of establishments,
rooms.. roolll rental ratas and occupancy
each type
o analyze trends by major establishment, location and
type of establishment
E. other Taxes, Fines and Penalties
o Determine how deep to go into detail
o Talk with: KRC and Foremetrics fo~
fee background and history; Police
fic fines ana parkinq revenue
history
vehicle license
Dept. for traf
background and
o Display historical data along with fee/fine level
for each rear, to show sensitivity of revenue to
feejfine schedul~
F. service Fees ~nd permits
o Work with Budget to establish historical-dollar
series
o Work with Budget to display cost-recovery levels
for major programs
o Attezpt to relate actual cost-recovery to policy
decisions previously made by various councils,
Le., Has the City actually been pursuing cost
recovery as aggressively as possible?
G. Joint service Agreements
o Work with Budget to establish historical series for
Fire
2
H. Interest E~rninqs
o Work with Accounting to establish historical series
o Work with Accounting and Treasury to &djust Gener~l
Fund interest earnings for changes in allocation
m~thod. {In early 19BO's Gen~ral Fund received All
interest earninqs on the City's portfolio.)
I. other Revenues
o Work with Real Estate to establish historical
aeries for rents
o Explore feasibility of establishing historical
series for federal and state grants to Palo Alto
J. Ope~ating Transfers
o Work vith Accounting and Real Estate to establish
historical series for rent and equity transfers to
General Fund,. adjusted if appropriate for loans
to/from General Fund
o Work with Real Estate to review rent c..!'J.arged to
Znterprise Funds
K. Speci~l Revenues
o Historical data on gas tax, housinq-in-lieu, Commu
nity Development Block Grant (CDBG),. traffic miti
gation fees, etc.
II. N6w/Additjonal Revenue Source~
A. Land use -related revenues
1.. Establish revenues ana. costs for "typical" land
uses
o Develop list of land uses to be studied
Multiple family residential
conventional retail (Downtown, El Camino
Real, Neighborhood, Stanford)
High volume/deep discount retail
commercial office
R , 0 office
Hotel
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o Identity typical revenues and municipal costs
for developments of various siles (i~e., one
h~lt acre, on~ acre, five ac~~s, where appro
pri~te 1C or 15 acres)
B. Evaluate rec"!;nt lana ase changes
1. Identify siqniticant lost ar~ gained uses (approxi
mately 8 uses including redevelopment and changes
i:l occupancy)
Stanford Research Park
Downtown
El Camino Re a 1
2. Evaluate reaSons for the chanqes
3. Identify impacts ot the changes tor the city (i.e.,
revenues, service demands)
4. Identify broader loss and gain trends, reasons for
those trends and potential future scenarios
o Interview ~eal estate/property I f:.na.nciaJ
professionals
o Revie~ professional literature
Q Stanford Research Park Stady
III. Demoqraphic Study
A. Analyze 1970-1990 demographic changes
1. Csnsus Tract. Citywide, comparisons with Santa
Clara County, San Mateo county and Bay Region
2. Areas of analysis
o Population
Total
Age/sex
Race/ethnic/place of birth
Linguistic characteristics (by age)
Family and household composition (includ
inq marital status)
Income: household, family, non-family,
per capita (median and mean)
Income as a percent of property
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Poverty (nwnber, percent of t.ot.al, aqe
h~us~holder characteristics)
Educational at'tairnzlent
Mobility limitations
Household labor force participation
Emplo~ent (resident)
CHousing
Industry
OCcupation
Number of units (Structure type, Tenure)
Housing value owner identified (median
and mE-an)
Housing renter costs, renter identified.
(zed ian and mean)
Age of housing
Percent of householc income spent on rant
and household owner costs
Vehicular ownership
Residential turnova~ analysis
2. Prepare base demographic forecasts for 20QO and 2010
1. Identify key assumpti~ns and trends
2. Areas of forecast
o Population
Total population
Age/sex composition
Linguistic characteristics by age
Income
Poverty levels
Race
Mobility lLnitation
Household l~bor force participation
Resident employment
o Housing
Units by structure type and tenure
Household size
Residential turnover
c. Identify two or three alternative future scenarios and
their likely impact on the base forecast
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IV. Capital iaproveMent analysis
A~ Identify City capital .xpenditure~ for 1982 to the present
1. General Fund
C Develop master categories for CIP's (include
newer cate.gories of computerization, infra
structure, and parks)
o Display historical budget data grouped by
category
o Identify m~ndated projects
2. Special Revenue
o Collect information on Street Improvement
Fund, Gas tax, COBG, HIP, Housing-In-Lieu,
Federal. State qrants, and traffic mitigation
o Present historical data in format as for
General Fund
B. Identify projected capital expenditures by general
activity areas
o Hold brainstorming meeting witt, Finance,
Planninq, Public Works and Utilities to iden
tify projects and estimate projections
o Include ADA and other mandated projects
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Attachment 3
Requlatory
Aqenc!es
Utilities
Plann!nq
General
Information
HONORABLE CITY COUNCIL
Palo Alto, california
A TTACHHEHT 4
Attention: Finance Co~ittee
THE SUBJECT OF
THIS REPORT
ISA
COt.INCIL PRIORITY
COWlCIL "rQRITY: PALO AL'I'O'S ECONOMIC FPTURE/STR..'TEGIC PLY
Members ot the Council:
Raport ill Bri.f
This report transmits to the Council Finance committee a proposed
draft for a study, to be. prepar'ed on a schedule which will allow
its results to be incorporated into the next two-year budget,
addressing council's priority of Palo Alto's Economic Future.
Baekqr o un05
In March 1992, the City Council referred to the Finance Committee
the Council priority of Palo Alto's Economic Future. Included in
this priority were the following:
o Address the structural problems that stand in the way of
balancing revenues and expenditures for the long term;
o conduct an orqanizational review that 'Will provide a
comprehensive objective analysis of the organization and
its staf.finq patterr.s and identify possible areas of
further economy and efficiency;
CMR:338:92
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Continue the analysis of appropriat~ levels of service,
with emphasis en the delivery systems of such se~vices to
establish higher standards ot efficiency and quality
customer service.
The orqanizational review is being addressed separately by the
Finance Co:e:tmittee., assisted by a Blue Ribbon Task Force. Th~
com.mitt~e postponed vl.>rk on the other elements of the priority
until the 1992-94 Budget process was completed.
Council teak further action on the first element of the priority,
addressing the structural probhutls that t;tandi in the 'Way of
balancing revenues and expenditures in the long-term., during its
deliberations on the 199~-94 Budget. The Council referred to the
Finance. Committee the issue of de.eloping a strategic plan desiqrled
to identify long-term solutions to the structural deficit in the
City budqet. The plan, which is to be prepared on a schedule which
would permit its results to be incorporated into the next tvo-year
budget, would strike a balance, acceptable to the community,
between six elements:
o
o
o
o
o
o
New revenues
New revenues
Savin9s from
Taxes;
related to land-use policl~~;
from fees and charges;
m~nagement/operaticnal efficiencies;
Public/private partnershipsj
Service level adj~stments.
~j..qu,.iOD
staff is proposing the preparati?n of an analysis of the revenue
and expenditure components of the city's Gener~l Fund and special
Revenue Funds. The Special Revenue Funds are proposed to be
included since they represent revenues from the state and Federal
qovernments for General Fund-type programs, including streets and
highways, traffic signals, parking, housing, ar.d social services.
The special Reverlue Funds. include the Street ImprOveIll.ent .FUnd (gas
tax), Fec1eral Revenue F1Jnd (community Development Block Grant),
Housing-in-Lieu Fund, Transportation Mitiqation Fund and Special
Districts Fund.
The stt;.dy would bring together information, mUch of whiCh is
currently available in various parts of the city organization, and
integrate it into a single framework, providinq the basis for long
range planr.ing and projections. Examples of sources of information
internal to the City operation include Finance Department revenue
budget projections, Utilities Department rate projection dat.a, and
sales tax information from the City's consultants. Demographic
intormation that will be needed in tbe Comprehensive Flan will be
CMR:338:92
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developed by the Planning Division. staff 'Would also propose to
use the Economic Outlook Committee, the Chamber of commerce, the
Palo Alt~ Board of Realtors, and direr.ted inte~iews with local
business people .for fUl:ther insight into issues such as ma!:ket
factors, hotel occupancy, economic conditions and potential impact
of land use decisions.
Attachment I shows schematically how staff would approach the
stUdy.. The assumption is that analysis of city revenues on the one
hand and city services on the o~her, on a historical, current and
projected basis, will identify issues, problems and opportunities
that can be addressed through the development of strategic
alternatives. sta.f.t's propos~d study assumes that the Finance
Commi ttee, as part of the Organizational Review, 'Will identify
services 'Warranting more in-depth analysis, including projected
need/demand for servlces, projected future costs ot services, and
altern~tives for service provision, among others.
provided that this stUdy is ~ndertaken in the next year, the work
will be closely coorainated with 'Work on updating the Comprehensive
Plan. Ultimately this study yill be important input into the Plan
update. process, both in terms o~ ser .... ica levels and 'the revenues
needed to support them.
Responsibility for preparation of the report .-ill be given to the
Finance Department and Planning Department, jointly. Staff's
involvement will, in large measure, be handled through the city
Manaqer's corporate Planning program rather than the departments'
normal 'Work program. Staft is conrident that the Council's goal of
having the strategic plan ready for inte9ration into the next two
year budqet is realistic, and ~ill return vith a draft workplan and
schedule, including deliverables, once the final outline of the
report is approved by the Finance Committee.
B. e9m1'11erU~ a t iop
staff recommends tl1at the Finance committee review and make any
changes to the proposed outline for the study to address Council's
priority of Palo Alto's economic future; and direct staff to return
with a proposed workplan and schedule for completion of the study.
CMR:33s:n 3
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Respectfully submitted.
~~£
EMIL, HARRISON
Direet~r or Finance
~%rd:-p'..I~
KEIINE'l'H R. SCHREIBER
Director 0 Q inq and community Environment
CMR:338:92 4
GENERAL FUND SERVICES FUNDING STUDY OUTLrN~
I. Where do General FUnd revenues come from:
A. Sales Tax (1992-93 = $14,550,000)
CMR: 338: 92
1. Retail (i.e.# non busir.ess-to-business) sales
Allocate sales tax by geographic areas {1980-
Present)
Allocate sales tax by activity areas (19805-
Present)
Refine assuruptions about what perce.ntage
residents pay
Clarify the market area for Palo Alto sales
Review
market
IV.C)
1980 and 1990 census data for the
area an~ develop trend information (See
Develop scenarios for the future of the market
area
2. Business-to-business sales
Breakdown 6ales by activity anQ qenerator
categories (1980s-Present)
Develop assumptions and projections by major
sales category and for leading gene.rators
3. Threats to sales tax
Changes to the distributicn systam
State Budget
Regional revenue sharing
General economic conditions
Market changes
Demographic changes
Competitiveness ot Palo Alto's sales tax
generators
5
o
Identif~! (to the extent pos6ibl~) how much of
recent trends is a result of the recession and
how much represents long-term structural
change
B. Property Tax (1992-93 -$8,900,000)
1. Residential property tax
Identify residential property sales trends
(19S0-present) and correlate with demographic
clata
Develop prop£rty sales projections
2. Non-residential property tax
Identify property sales trends {1geO-Pre~ent)
Develop property sales projections
3. Real property conveyance tax revenue trends
4. Coordinate with future audit of the property tax
allocation process
c. Utility Users Tax (1992-93 = $5,600,O~O)
1. Identify utility use trends and projections
2. Identify lltility use cost trends and projections
D. Transient Occupancy Tax (1992-93 = $3,350~OOO)
CMR:338:92
1. Analyze trends
-by establishment
-by locatiQn
-by type of establishment
2. Analyze potential impact of Hyatt closing (i.e.,
how much actual loss and hoW' much of a shift to
other establishments)
3. Develop Transient Occupancy Tax projections
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E. other Taxes, Fines and penalties {1992-S3 = $4,500,000)
1. Analyze trends by major revenue categories (Vehi
cle license tees, vehicle finas, property convey
ance tax -see I.B.l.)
2. Identify potential trend changes and develop pro
jections
F. Service Fees and Permits (1992-9~ = $6,800,000)
G.
1. Analyze trends by major revenue categories
-Relative cost recovery
-Resident and non-resident fees
2. Identify potential trend changes an~ develop pro
jections
.:toint Service
$3,900,000)
~
Agreements
1. Analyze trends
(stanford) (1992-93
2. Identity potential changes and develop projections
H. Interest Earnings (1992-93 = $1,900,000)
1. Project interest earnings under different account
balance and interest rate scen~rios
I. other Revenues (1992-93 = $2,800,000)
1. Analyze trends by ~a.jor revenue categories
2. Identify potential trend changes and develop pro
jections
J~ Operating Transfers (1392-93 net = $12,900,000)
1.
2.
3.
CMR: 338:92
Explain equity transfer
Explain rent str"-.!cture applicable to utilities
Analyze trends of transfers into and out of the.
General Fund.
7
4. Identify pcte~tial trend chanqes an~ develop pro
jections
x. special Revenues
other
Block
.etion
Agencies (qas tax, community Development
Grant (eDSG), Intermodel surface Transport
Efficiency Act (ISTEA)
2. City-generated mitigation fees (housing, trans
portation)
3. Analyze trends of major revenue categories
4 ~ Identify potenticll trend changes and develop pro
jections
II. What sources for addition/new revenues exist?
A. Land use-related revenues
011<,338,92
1. E5tabl~sh revenue.s an~ cost ... tor "typical" la.nd
uses
2. Identify recent land use chanqes ana reasons tor
those changes
-Redevelopment
-Chanqes in occupancy
3. Potential revenues from land uses ccnsistent with
Palo Alto's policies
-Retail sales tax
-Business-to-business sales tax
-Transient occupancy tax
-prope.rty tax
-Property conveyance tax
-tJti1 it)r' users tax
4-. Pote.ntial revenues fro1fl land uses requiring a
change in Palo Alto's policies
-Retail sales tax
-Business-to-business sales tax
-Transient occupancy tax
-property tax
-property conveY4nce tax
-Utility users tax
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s. N8'wl increased fees/charqes
c. New/increasod taxes/ass~ssments
1. Landscape and Liqhting District
2 _ Busine.ss License Tax
3. Maintenance Districts
•. M~llo-R~OS Districts
o. Er~trepreneurlal activities
E. Equity participation
ZiI. Undertake a P&lo Alto Demographic Study
A. His.toric trends (,197Q. 1980 and 199Q censu.s and other
data)
8. Collect infonnation [rem available public and private
sources
C. Oeve1op projections/future scenarios
D. Zdent~ify )cey trends and areas of lilr>:ely change trom
historic trends
IV. Identify services that are not provi~ed that may be
desired/necessary in the next 5 years
V. Capital improvement analysis
A. :Identify City capital expenditures for 1980 to the
present
-General Fund
-utilities
-Special Revenue Fund
B. Identify projected capital expenditures by general
activity areas
VI. Historic staffing and expenditure data (1980-1992)
A. Personnel and non-personnel expenditures
1. S.l.des
2. Benefits
B~ Staffing by departmeDt
=:338: 92
1.
2.
Regular positions
contract/temporary positions
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c. IdentJfy major program changes frem 1980 to the p~esent~
1. Ci ty initiated
2. M~ndated by anoth~r level of government
VII. Identity a master list of services
VIII.
1. Level of Service Study
2. Internal services
coordinate. with Orqanizational RevieW', and determine
areas for more extensiv~ analysis, such as:
A. Identify recent historic service deliv~ry trends
:a. Interview service providers
1. Public
2. Private
3. Non-profit
C. Chanqes to the need for/demand for each service
I. Chanqes to the recipients of each service
2. Changes to the way that the service is provid8d
D. Projected costs of services
1. Identify future expense scenarios
2. Personnel costs
3. Non personnel costs
E. Alt,ernatives for provision of services
1. Feasibility and impact of dr~ppinq the service
2~ Feasibility and impa:::t of reducing the le ..... el of
service
l. Can the service be combined with other government
aqencies?
4. Public/Private partnerships
5~ Contracting cut the service
6. Can service be provided on a full cost recovery
basis?
7. Identify ways that the service can be provided more
efficiently
CMR: 338:92 10
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