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Exhibit CC 09-21-2010 No. 13 C 7 / i t /0 FISCAL STRATEGIC PLAN COMMITTEE RECOMMENDATIONS 3 ITEM #13 \\ 1/ Additional Items Requested 9/20/10 Page # � S<.'D S r 1- Committee Minutes CUPERTINO July 27, 2010 1 August 24, 2010 2 2- Potential Revenue from fee increase 4 3- Tax Equity Allocation /ERAF Recaps 5 4- Capital Project Information CIP Summary Funding 7 Budget Reduction Effects 8 BBF Infrastructure Project 9 AM Radio Project Cost Savings 10 5- Committee Active and Archived Revenue and Expenditure Ideas 13 City of Cupertino Fiscal Strategic :Plan Committee Minutes July 27, 2010 CALL TO ORDER At 3:07 p.m. Carol Atwood called the meeting to order at Cupertino City Hall, 10300 Torre Avenue, Conference Room B, Cupertino, CA. 2. ROLL CALL Present: Kris Wang, Orrin Mahoney, Carol Atwood, Kelly Kline, David Woo Absent: Aarti Shrivastava, Roger Lee 3. APPROVAL OF MINUTES Mayor Wang moved to approve the minutes of May 20, 2010. Councilmember Mahoney seconded and motion passed unanimously. 4. ORAL COMMUNICATIONS - None. 5. WRITTEN COMMUNICATIONS - None. 6. OLD BUSINESS — None. 7. NEW BUSINESS A. Identify Strategic Plan Recommendations to address HP move Committee members discussed reasons and the timing of HP's move to Palo Alto, the tax and revenue impacts of their leaving, the revenue impacts of possible new businesses, and the real estate market for the property. After reviewing strategies to address the move, the Committee will recommend that the City Council adopt fee schedule increases for fiscal year 2010 -11, pursue Educational Revenue Augmentation Fund property tax corrections with the State, and consider deferral or elimination of various capital projects for 2010 -11. B. Update Storm Drain Fee project From their visit with City of Palo Alto officials, Carol Atwood and Kelly Kline reported that citizen group backing was key to a successful storm drain fee election. A mail -in ballot process involving property owners, requires a majority vote, and appears to be the more feasible approach. The Committee agreed to pursue this project. 8. ADJOURNMENT The meeting was adjourned at 4:35 p.m. David Woo, Finance Director City of Cupertino Fiscal Strategic Plan Committee Minutes August 24, 2010 1. CALL TO ORDER At 3:12 p.m. Carol Atwood called the meeting to order at Cupertino City Hall, 10300 Torre Avenue, Conference Room A, Cupertino, CA. 2. ROLL CALL Present: Kris Wang, Orrin Mahoney, Carol Atwood, Aarti Shrivastava, Roger Lee, David Woo Absent: Kelly Kline 3. APPROVAL OF MINUTES Aarti Shrivastava noted a correction to the roll call of the July 27, 2010 minutes. Mayor Wang moved to approve the minutes with the correction. Councilmember Mahoney seconded and motion passed unanimously. 4. ORAL COMMUNICATIONS - None. 5. WRITTEN COMMUNICATIONS - None. 6. OLD BUSINESS — None. 7. NEW BUSINESS A. Budget Cuts /Deferrals Agenda Items 7A and 7B were discussed concurrently. Carol Atwood, Mayor Wang, and Councilmember Mahoney discussed the status of board elections in Sunnyvale, Palo Alto, and Cupertino Sanitary District moving to even years. It was decided that the City will monitor the actions in these jurisdictions and school districts with their effect on election costs and then bring a report about even -year elections to the City Council. The same Committee members discussed the outcomes of staff meetings with Hewlett- Packard about the timing of their move and tax revenue possibilities. It was noted that City actions did not affect HP's decision. Development plans and revenue opportunities of the Shashi Corporation hotel on DeAnza Boulevard were also discussed. Committee members, along with Terry Greene from City staff and Ralph Qualls formerly from City staff, went over a list of potential action items in lieu of HP's relocation. It was decided that the following actions will be brought to the September 21, 2010 Council meeting: Revisit FY 10 /11 fee increases, pursue ERAF property tax correction, new assessment for storm water program, and reduce or defer the project budgets of Blackberry Farm infrastructure, antenna relocation, emergency van, Wilson Park irrigation system, park path/parking lot/school field trail resurfacing, and Mary Avenue dog park. B. Revenue Enhancement - Discussed concurrently with Agenda Item 7A. Potential Revenue from Fee Increase Annual Prorated Potential Revenue 2008/09 Fee Revenue Increase Revenue Increase Increase (1) (2) General Fund Building $2,716,366 2% $54,327 $30,559 Planning 379,821 2% 7,596 4,273 Engineering 490,804 2% 9,816 5,522 Senior Ctr Membership 55,518 $3 6,385 3,591 BBF picnic & pool (2009/10) 126,000 0% - - n- ...l,:.... r;� 10,1 CCA no% rdl Kin r111CJ lu`T, ■J WV Recreation Facility Rentals 161,222 0% - - Other Service Charges 81,150 2% 1,623 913 Total General Fund 4,195,445 79,747 44,858 (1) Assuming same business volume. (2) Effective 12/6/10 Tax Equity Allocation (TEA) S anta Clara County /Los Altos = Hilis Monte Sereno Saratoga, Cupertino Fact S .. PROBLEM THIS REQUEST The ERAF rate that the County was remitting was When Proposition 13 passed in 1978, it froze 47.7 %, compared to the rate for the four separate property taxes at their current levels. This action cities, which ranged from 7.53% to 17.37 %. Due to created significant problems for cities that at the this difference, approximately $2.592 million in time had low property tax rates, because they property tax dollars is still not vesting to these cities. couldn't raise those rates to meet their community They are being treated differently than the other needs. In Santa Clara County, four cities were TEA cities adjusted with Section 98 of the significantly below the average rate: Los Altos Hills, California Revenue and Tax Code. Cupertino, Saratoga and Monte Sereno. SUMMARY Section 98 of the California Revenue and Taxation Code was passed to correct this situation, giving Legislative reallocation of scarce property tax qualified cities what is referred to as Tax Equity dollars frequently leads to bitter Local controversies. Allocation (TEA). If the County accepted trial court By repealing Santa Clara County's unique 55% limit funding, it also had to provide at least 7% of the on TEA funding, AB 117 eliminated a long- standing property tax to its cities. Impacts to ERAF created source of contention between the County and by the shift were backfilled by the state. Santa its four -no /low cities. Clara County told its TEA cities that the amount of revenues the County would receive from trial court The inconsistency of ERAF requirements for all funding would not offset the amount it would lose TEA cities however still exists. Impacts to ERAF by bringing its TEA cities up to 7 %. as a result of the shift in property tax should be automatically backfilled by the state for these last Consequently, legislation was enacted which limited four effected cities per current law, like every the four TEA cities in Santa Clara to just 55% of other county and city in California. what other TEA cities in the state received. The four TEA cities in the Santa Clara County were the only cities in the state disadvantaged by this Staff Contact: Carol Atwood (408) 777 - 3226 legislation. Date: November 20, 2007 In 2006, Assembly Bill 117 repealed the 55% limit in the County of Santa Clara on Tax Equity Allocation (TEA) funding for the county's four no /low- property-tax cities. The State, however, required the cities to continue to remit the County's ERAF rate on these funds so that the bill would have no effect on the State budget and would avoid the Appropriations Committee. 5- Tax Equity Allocation (TEA) Calculations Estimates as of October 29, 2007 Cupertino Saratoga Los Altos Hills Original Additional Total Original Additional Total Original Additional Total Tax 'Tax Tax Tax Tax Tax Tax Tax Tax Allocation from AB117 after AB117 Allocation from AB117 after AB117 Allocation from AB117 after AB117 City's Property Tax Allocation % 4.79% 2.21% 7.00% 5.38% 1.62% 7.00% 5.43% 1.57% Less: State's ERAF Withholdings %: (11.90 %) (47.70 %) Total (17.14 %) (47.70 %) Total (1737 %) (47.70 %) Total Total AB 8 Allocated Amount 124,694,960 98,004,950 44,953,616 Less: Net RDA (169,461) - - Net AB 8 Allocations 124,525,499 98,004,950 44,953,616 Property Tax Revenue before and after AB117 5,973,271 2,743,514 8,716,785 5,272,142 1,588,202 6,860,344 2,439,880 706,873 3,146,753 Less: AB 8 allocated (192,128) - (192,128) Net City Allocation: (ERAF shift is calculated on this amount, which is net of AB8 allocated amount to city's special districts) 5,973,271 2,743,514 8,716,785 5,080,014 1,588,202 6,668,216 2,439,880 706,873 3,146,753 ERAF Property Tax Shift (710,711) (1,308,588) (2,019,299) (870,714) (757,533) (1,628,247) (423,827) (337,161) (760,988) Net 5,262,560 1,434,926 6,697,486 4,209,300 830,669 5,039,968 2,016,053 369,712 2,385,765 FY 2007/08 TEA Property Tax Allocation Amount $ 2,743,514 5 1588.202 $ 706,873 Current ERAF: County ERAF rate at 47 7% 1,308,588 757,533 337,161 Less: Equitable ERAF: Per City's ERAF rate (326,478) (272,218) (122,790) Difference in ERAF Rates / Property Tax Revenues received: $ 982,110 $ 485,315 $ 214,371 4 ..,...... s: /property tax /tax age(Iu ni r ciA, i cm uaicuiations- 10- 30- 07.xls FY 2010 -11, 2009 -10 CIP SUMMARY FUNDING General Funds Gas Tax, ARRA, General CIP Prop 1B, Park Storm Total Fund Reserve CIP Fund Developer Recreation BBF Golf Dedication Drain Grant Pavement Management 3,000,000 750,000 2,250,000 Stevens Creek Corridor Park Phase 2 1,200,000 1,100,000 100,000 Blackberry Farm Infrastructure Upgrades 767,000 767,000 Blackberry Farm Golf Course Irrigation & Upgrades 550,000 400,000 150,000 Storm Drainage System Monta Vista 400,000 400,000 Park Path and Parking Lot Repairs & Resurfacing 250,000 250,000 Trail Resurfacing at School Sports Fields 125,000 125,000 Wilson Park Irrigation Renovation 150,000 150,000 Temporary Dog Park - Mary Avenue 225,000 225,000 Environmental Education Facility 451,000 200,000 251,000 EOC Generator, Connection & Repair 400,000 100,000 300,000 McClellan Repairs & Painting 100,000 85,000 15,000 Stocklmeir Legacy Farm 50,000 50,000 Community Hall AV Upgrades 50,000 50,000 Library Parking 100,000 100,000 Scenic Circle Access 235,000 125,000 110,000 Safe Routes to School- Garden Gate 433,000 39,000 394,000 DeAnza /McClellan /Pacifica Signal Modification 200,000 200,000 Subtotal Projects 8,686,000 2,016,000 550,000 100,000 2,250,000 875,000 150,000 1,100,000 400,000 1,245,000 Minor Maintenance Projects Stocklmeir Orchard Irrigation 50,000 50,000 Library Fountain 55,000 55,000 AM Station Antenna Relocations 80,000 10,000 70,000 McClellan Ranch 4H Sanitary Connection 45,000 45,000 Quinlan Interior Analysis 30,000 30,000 Service Center Tool Crib 40,000 40,000 Monument Gateway Sign 35,000 35,000 Various Traffic Signal Battery Back up System (Final Phase) 50,000 50,000 Minor Storm Drain Improvements 75,000 75,000 Emergency Van Upgrade - - 75,000 75,000 Subtotal Minor Maintenance Projects 535,000 85,000 310,000 - 35,000 30,000 - - 75,000 - Total CIP Summary Funding 8,588,000 2,062,000 860,000 100,000 2,285,000 905,000 150,000 1,100,000 475,000 651,000 Ni o 9ra+ - )nor vie OFFICE OF ADMINISTRATIVE SERVICES CITY HALL �ST.iss 10300 TORRE AVENUE • CUPERTINO, CA 95014 -3202 CUPERTINO (408) 777 -3220 • FAX (408) 777 -3109 MEMORANDUM To: City Council CC: David Knapp, Carol Atwood , / From: David Woo, Finance Director /`�-� Subject: Agenda Item 13 - CIP budget reduction effects Date: September 21, 2010 These are the effects of the proposed budget reductions on the following capital projects: a. Reduce various Blackberry Farm Infrastructure Improvements ($75,000) The maintenance building will not be demolished and relocated. The required ADA upgrades /replacement of restrooms and upgrade of the retreat center and will go on with the remaining $725,000 budget. b. Scale down the Radio Station Antenna Relocation ($10,000) Comes from projected savings in this $80,000 project to relocate the City Hall transmitter /antenna and establish a second transmitter /antenna in the City to improve signal strength during emergencies. c. Reduce various Park Path and Parking Lot Resurfacing Projects leaving $75,000 for safety issues only ($175,000) Original plan to resurface the paths at Linda Vista, Memorial, Portal, Regnart, and Somerset Parks (including basketball court) and the parking lots at the Senior Center, Somerset and Varian Parks will be scaled back and re- prioritized. Carol Atwood From: David Woo Sent: Tuesday, September 21, 2010 1:21 PM To: Carol Atwood; Glenn Goepfert Subject: BBF Infrastructure Project Importance: High Carol & Glenn the following came from Terry Greene in an August 18, 2010 email about trimming $75,000 from the BBF Infrastructure project. The Blackberry Farm project was budgeted at $800,000 ($500,000 savings from SCCP Phase 1B and $300,000 of new money in FY 09/10) to provide disabled access to the facilities throughout Blackberry, in compliance with the California Building Code, and to upgrade the maintenance building and service yard, demo and replace a pair of restrooms near the maintenance facility. These upgrades were determined to be required by the Building Official following the many improvements and upgrades that were made to the swimming pools, concession stand, retreat center, and maintenance facilities as a part of the Phase 1A and 1B project. • ADA upgrade the Retreat Center • ADA upgrade of the large men's bath house area • ADA upgrade of the large women's bath house area • ADA upgrade of the large men's picnic restroom • ADA upgrade of the large women's picnic restroom • ADA upgrade of the small men's picnic restroom • ADA upgrade of the small women's picnic restroom • The construction of 3 additional pool rinse showers required by the County Health Department • The demolition of the two 1950's era restrooms and convert the structure into an electric cart charging station • The construction of two new uni -sex restrooms near the volleyball and bocce ball courts. I need to emphasize that all but the electric cart charging station work is required by code and not optional. Technically it should have been included in the scope of work of Phase 1B, when the work in that phase was expanded to upgrade the pools and buildings using the bid savings (requested by Parks & Rec). The Building Official (Greg) allowed the Phase 1B work to proceed without the ADA upgrades at that time with the understanding that we would execute the necessary upgrades shortly thereafter. We have removed the maintenance building demolition and relocation from the scope and are therefore now able to return $75,000 to the GF. There may be some additional GF savings at the end of the project, but it would be unwise to speculate on the amount now. Carol Atwood From: Peter Coglianese • Sent: Tuesday, September 21, 2010 12:51 PM To: Glenn Goepfert; Rick Kitson Cc: Carol Atwood; David Woo Subject: AM Radio Project: Cost Savings This is a brief informational email describing how we were able to reduce the overall project cost for the AM Radio Station Relocation project by $10,000. Most of the cost savings have been realized by coordinating our site preparation work with the Public Works Department. The Public Works department will be providing two 30 -foot street light poles at each of the AM antenna site locations. These poles, which normally run about $1,000 each, are available to us at no cost. In addition, we are proposing to use a Public Works personnel and contractors to help with pole preparation, pole auguring, conduit installation, electrical power connections, and preparation of the cement pad for the outdoor equipment cabinet. Additional savings have been realized by employing a wireless FM link transmission system to broadcast the signal to each of the AM radio antenna sites, thus avoiding the need cf wired connections, additional conduits, and additional trenching. Pete /Q Carol Atwood From: David Woo Sent: Tuesday, September 21, 2010 1:'17 PM To: Carol Atwood Subject: FW: AM Radio Project: Rough Cost Estimates Importance: High More info Carol From: Peter Coglianese Sent: Monday, September 20, 2010 4:24 PM To: Glenn Goepfert; Rick Kitson Subject: FW: AM Radio Project: Rough Cost Estimates • Importance: High FYI - This is the latest information I have regarding cost estimates for the AM Radio Project. We may be able to cut costs in some areas, but I still think the overall cost will be about $70.000... COST ESTIMATES FOR AM RADIO RELOCATION PROJECT UPDATED: SEPTEMBER 17, 2010 • $61,500 - EQUIPMENT AND INSTALLATION • Satellite Station Configurations ($15,500) • GPS Frequency Stabilization X2 ($7,000) • Wireless Audio Link Receiving Stations X2 ($12,000) • Audio Control Equipment ($2,000) • Wireless Audio Link Transmission System ($6,000) • System Engineering and Planning ($1,500) • Site Choice & Frequency Monitoring Assistance ($500) • FCC License Application Services ($100) • Antenna and Cabinet Installation ($2,500) • Electronics Installation ($3,500) • FCC Signal Intensity Survey ($3,500) • Coaxial Cable ($500) $12,000 - SITE PREPARATION • 30' Light Poles expressly for the use of mounting system antennas • Man and Bucket Truck for mounting antennas on poles • Pole Preparation. Hole drilling /threading for Coax entrances. Two 3/4" Pipe thread holes above ground to accommodate two antennas at different levels on the pole. Two 1" Pipe Thread below ground; 1 for both antenna coax to enter the pole from the cabinet. The other to be for Ground Cable from Grounding Element to enter the pole. / • Make certain that there is an inspection plate available on the pole near ground level to aid in pulling coax from . antennas to underground conduits. • Pole Auguring and Installation • Ground Rod Hole Auguring (10' Deep x 6" Diameter) • 1" Conduit from Ground Rod to Pole • Cement slab for mounting outdoor cabinets. • 1" Conduit with pull string from center area of cement slab to pole for routing coaxial cables. • 1/2" Conduit from center area of slab to exit the slab at just below ground level. This will accommodate #4 grounding cable to small ground rod just off the slab that ISS /Frontline will install. • Conduit containing AC Power Service. 20W fused or breaker service to center of slab. ESTIMATED TOTAL PROJECT COST: $73,500 1� FISCAL STRATEGIC PLAN Implementation Timeline ACTIVE Stabilize and Reposition Revenue Sources 2007/08 2008/09 2009/10 2010/11 BMR Fees - Office /Retail /Hotel I C C C Fee for "Excessive Calls for Service" to commercial properties I I I C Modify UUT to Include New Technology R I C C Phase Out One -Time Revenue to General Fund I C C C Pursue Federal Stimulus Funding I C Tax Equity Allocation - Phase I I I C C Tax Equity Allocation - Phase II I I I I BMR Fees - Units I N R I Entertainment Tax R N N N Marijuana Zoning • N N Re- Zoning Opportunities & Fee charge R N Road Impact Fees- Oversize Vehicles N N R N Sale of Water Company R N Advanced Planning Fee R R Investigate Storm Drain Fee increase R Online Permits R Parcel tax for library funding R Pursue Library Funding Options R R R R Review BMR Program R Re -visit City fee schedule R Sales Tax increase N R Technology Reserve R R Decrease Expenditures and Risk Exposure Paperless Agendas R I Consent Calendar R I Even Year Municipal Elections R R Electronic Outreach - Citywide notifications R R Completed and /or policy in place C In process /to be implemented Not approved at this time N Under Review R l3 FISCAL STRATEGIC PLAN Implementation Timeline ARCHIVED Stabilize and Reposition Revenue Sources 2007/08 2008/09 2009/10 2010/11 Re- assess Park Dedication Fees C C C C Support Redevelopment Projects C C C C Annexation of Quarry Property N N N N Approach Foothill /DeAnza to Share Sheriff Costs R R R N Refuse Vehicle Impact Fee N N N N County Communications Fee N N N N Subdivide /Sell Simms Property - Phase 2 of SCC N N N N Decrease Expenditures and Risk Exposure Require Developers to Maintain Open Space • C C C C CIP If On -going Maintenance Funding Available C C C C Increase BL, NW, CERT Graduates C C C C Change Accounting for Enterprise Funds I C C C Cost Saving Options for Medical /Retiree Medical I I C C Require Safety Enhancements /New Development R N N N Contract School Maintenance R N N N Adopt Tree Maintenance Ordinance N N R N Adopt Sidewalk Liability Ordinance N N R N Review Sanitary Sewer District Structure R N N Completed and /or policy in place C In process /to be implemented I Not approved at this time N Under Review R G: \Finance \Strategic Plan \Implementation Timeline Aug 24 2010.xlsx ,