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HomeMy WebLinkAboutMinutes - February 10, 2009 SSLODI CITY COUNCIL SHIRTSLEEVE SESSION CARNEGIE FORUM, 305 WEST PINE STREET TUESDAY, FEBRUARY 10, 2009 A. Roll Call by City Clerk An Informal Informational Meeting ("Shirtsleeve" Session) of the Lodi City Council was held Tuesday, February 10, 2009, commencing at 7:03 a.m. Present: Council Member Hitchcock, Council Member Johnson, Mayor Pro Tempore Katzakian, Council Member Mounce, and Mayor Hansen Absent: None Also Present: City Manager King, City Attorney Schwabauer, and City Clerk Johl .. 01 B-1 Receive Information Reaardina the Buildina Division Cost Analvsis Studv (CD City Manager King briefly introduced the subject matter of the Community Development building cost analysis. Interim Community Development Director Rad Bartlam provided a PowerPoint presentation regarding the Community Development cost analysis study findings for the Building Division. Mr. Bartlam specifically discussed fiscal analysis by project size, fully -burdened hourly rate calculations, comparisons to regional jurisdictions, sample projects with cost, current fees and current cost recovery, descriptions of costs, and comparison surveys. In response to Council Member Johnson, Mr. Bartlam stated the turn around time varies from project to project, the building function never moves quick enough because every day costs money, and the easy answer for a quicker turn around is to add people, although that goes further away from cost recovery. In response to Mayor Pro Tempore Katzakian, Mr. Bartlam stated that, since going to an enterprise fund a few years ago, the Community Development Department had a surplus in the first year and has been running in the deficit in the years thereafter. Mr. King stated it is important to remember that there was no specific exercise determining what the General Fund contribution should be for Community Development when it was switched over to an enterprise fund. In response to Council Member Hitchcock, Mr. Bartlam stated the fees were last reviewed in 2004 and while most jurisdictions try to review annually it is difficult. Mr. King provided an overview of the table of valuations in the Building Codes, some jurisdictions adopting fees as proposed by the Uniform Building Codes, and the challenges that ensued with respect to charging more than the cost of the service. In response to Council Member Hitchcock, Mr. Bartlam stated the City can charge for 100% of cost recovery for a project; although, the recovery may not necessarily be the 100% recovery for the department. Mr. King stated if there was a 100% department cost recovery, a situation may arise where the cost of the permit is equal to the cost for the project itself and a percentage recovery will likely be recommended as a result. In response to Council Member Hitchcock, Mr. Bartlam stated generally speaking the General Fund contribution to Community Development should be approximately ten percent. Continued February 10, 2009 In response to Mayor Hansen, Mr. Bartlam stated operating costs may include training, consultants, rent, vehicles, gas, electricity, and other similar costs that are assessed to other departments. In response to Mayor Hansen, Mr. Bartlam stated in his opinion the current deficit is attributable to the City not taking advantage of the good times with fully -burdened cost recovery and the down turn of the economy. In response to Council Member Johnson, Mr. King stated the matter will likely be coming back for City Council consideration within the next month or so based on the schedule. In response to Jeffrey Kirst, Deputy City Manager Jordan Ayers stated the surplus amount for the first year as an enterprise fund was approximately $80,000. Mr. Kirst stated that, while it is difficult, there will need to be balance between peaks and lows in the business. C. Comments by Public on Non-Aaenda Item None. D. Admournment No action was taken by the City Council. The meeting was adjourned at 7:35 a.m. ATTEST: Randi Johl City Clerk 2 AGENDA ITEM 2 04 • CITY OF LODI COUNCIL COMMUNICATION rM AGENDA TITLE: Receive information regarding the Building Division Cost Analysis Study MEETING DATE: February 10,2009 PREPARED BY: Community Development Department RECOMMENDED ACTION: Receive information and make comments regarding the Building Division Analysis Study. BACKGROUND INFORMATION: In October 2007, the Community Development and Finance departments prepared a Cost Analysis Study to determine the fully burdened cost of providing the various services within the Building Division. After meeting with the Building Industry Association of the Delta, it was determined that more detail was necessary in order to meet the current requirements for such analysis. In August 2008, the City contracted with the firm MGT of America to prepare a cost of services analysis that would meet legal requirements and methodology outlined by the BIA. The analysis included 1) fiscal analysis by project size; 2) fully burdened hourly rate calculation; and 3) comparison analysis to similarly sized jurisdictions within our region. Once the draft study was completed, staff met with the Chief Executive Officer of the Building Industry Association of the Delta along with many of its members from Lodi. We discussed the Cost Analysis Study, answered members' questions and gave them several weeks to review the study. Attached is a copy of the letter we received on January 30, 2009 from John Beckman of the BIA. The BIA found no errors in the assumptions, calculations or methods. The BIA feels that the analysis seems to have been conducted in a reasonable mannerwith a thorough investigation into actual cost to the City for services provided. As the City Council will note, the current fee structure is not recovering the actual cost of service. As a result, a fee increase is justified to prevent the General Fund from subsidizing private development. Staff believes that there are at least three policy questions for the City Council to consider as outlined below: Is the level of service provided adequate? Perhaps the first and most important question that should be asked relates to the level of service provided. In other words, are we doing a satisfactoryjob? The cost analysis that is being presented assumes that the number of personnel and the various functions that they carry out is appropriatefor the amount of work currently undertaken. Whatshould be the percentage of cost recovery forthe Division? Current cost recovery rages from 22% - 93% depending on project valuation (page 4 of the MGT Study). As the Council is aware, the Division is part of the Community Development Fund. The Fund was set up as an enterprise in order to better balance the services provided with the revenues charged. It is not appropriate to collect the full cost of the Division through fee revenue as there is a percentage of the time that is devoted to providing service to the general public. This amount of time should be compensated for by the General Fund as a APPROVED: JZZ:N,- B� ng, City Manager transfer. It is our opinion that approximately 10 percent of the overall cost is related to non recoverable expense. What should be the timing of a fee increase? This third question assumes that some increase is necessary given the answers to the previous questions, so the question is how quickly the increase should take place? We will propose that some incremental increases take place over the next year, but the full amount may be an economic deterrent at the wrong time. FISCAL IMPACT: NIA FUNDING AVAILABLE: N/A Konradt Bartlam Interim Community Development Director Attachments: 1. Fee Study 2. BIA Letter 3. MGT of America Companyprofiie Cost Analysis Study Findings Building Division City of Lodi January 2009 .1111 IV 14L 0 111 NOW ,*./ 14 n ehAPDIrA IKIr V 1 / I `I I L 1% 1. / , 1 11 . . 455 Capital Mall, Suite 600 Sacramento, CA 95814 Tele: 916-443-3411 Fax: 916-443-1766 www.mgtamer.com MGT Sacramento 455 Capitol Mall Suite 600 Sacramento, CA 95814 p: (9 16) 443-3411 f: (916) 443-1766 www.mgtofamerica.com January 11, 2009 J n 1111171-11 �i 1V1\ OF AMERICA, I N C. Mr. Dennis Canright Building Official City of Lodi 221 W. Pine Street Lodi, CA 95240 Dear Dennis: We have completed our draft analysis of the cost of providing building inspection and plan check services to the Lodi community. This study was conducted in accordance with California Government Code 66014 cost principles. Our report includes the following three components: 1) Fiscal analysis by project size (page 4). This schedule displays the results of our analysis. Each valuation threshold, from $500 projects up to $1,000,000 projects, was evaluated to determine if the fee currently charged is sufficient to recapture costs expended. The results indicate the City's fees are set below cost, especially for low valuation projects. Actual cost recovery ranges from 23% to 93%. Time motion calculations are provided in the appendix on page 10. 2) Fully -burdened hourly rate calculations. The MGT rate model builds indirect costs into the division's hourly rate structure. The proper identification of labor hours as either "direct or indirect" is crucial to the objective of full cost recovery. Indirect labor can be thought of as supervisory or clerical whereas direct labor involves plan check or inspection. Because indirect labor cannot be traced to a specific unit of service and consequently cannot be "billed," indirect costs must be recovered whenever direct labor is billed. This practice is commonly referred to as building "fully burdened" labor rates. Failure to accurately identify indirect labor hours will result in annual revenues that produce less than full cost recovery. • Personal Services Analysis (page 6) — this schedule lists each staff category within the Building division. Staff are categorized as either direct or indirect labor. • Indirect Cost Rate Calculation (page 7) — this schedule establishes a ratio of indirect cost to direct salaries and benefits. The Building division's indirect cost rate is calculated at 141 %. The five elements of indirect cost incorporated include: Page 1 o Indirect labor — administrative and supervisory staff costs. o Services and supplies o Community Development Admin — a portion of Community Development Administration costs are charged to the Building division. o Planning division support — 10% of the Planning division's budget is allocated to the Building division for support provided. o Operating Reserve — City policy is to maintain a 15% operating reserve. • Fully Burdened Hourly Rate Schedule (page 8) — Salary and benefit costs, plus a 141 % indirect cost markup are divided by average annual billable staff hours to arrive at fully burdened hourly rates. A breakdown of the average billable staff hours are provided in the table below: ANNUAL BILLABLE HOURS CALCULATION Hours Description Calculation 2,080 Total Annual Hours 52 weeks * 40 hours 96 Holidays 13.5 days * 8 hours 80 Vacation 2 weeks * 40 hours 80 Sick 12 Days * 8 hours 52 Daily Briefing/Staff Mtgs 52 weeks *1 hours 177 Admin work & Breaks 10% of work day, 0.10 * remaining hours 0 \17/ Training 40 hours 7555 Annual Billable Hours 3) Comparison analysis to regional jurisdictions (page 9). This table compares Lodi's building fees to those charged by other regional jurisdictions. To facilitate comparison among many jurisdictions the fees are limited to building permit and plan check only. Each jurisdiction charges a set of additional fees that vary from one jurisdiction to another. The figures presented in the comparison survey reflect a 'market basket' of what other cities charge for building services. It does not reflect each jurisdictions cost, as each jurisdiction may not be aware of their full cost and/or may consciously price their services above or below full cost The jurisdictions included in the comparison analysis include: • Manteca Page 2 • Modesto • Stockton • Tracy • Turlock • Vacaville It has been a pleasure to work with your City staff. Feel free to contact me if you have any questions. Sincerely, Jeff Wakefield Senior Consultant MGT of America Page 3 CITY OF LODI BUILDING DIVISION FISCAL 2008/09 $500 valuation project Plan Check $264 $42 Inspection $193 $65 $2,000 valuation project Plan Check $279 $58 Inspection $406 $90 $25,000 valuation project Plan Check $367 $328 Inspection $784 $505 $50,000 valuation project Plan Check $415 $540 Inspection $1,213 $831 $100,000 valuation project Plan Check $845 $833 Inspection $1,427 $1,282 $500,000 valuation project Plan Check $3,774 $2,712 Inspection $6,113 $4,172 $1,000,000 valuation project Plan Check $6,265 $4,703 Inspection $8,684 $7,236 Notes: The Department is currently using 2005 building valuation factors. It is recommended that 2008 valuation factors be instituted. Repeat unit dwellings will be assessed a plan checking fee of 25% of the building permit fee. Reinstatement Fee: if a permit is not finaled within a two-year period, the permit must be reinstated. The reinstatement fee varies according to how complete the project is. The following schedule shall be followed for reinstatement fees: Passed foundation inspection: 75% of original fee. Passed frame inspection: 50% of orignial fee. Passed drywall inspection: 25% of original fee. MGT recommends institution of a Temporary Certificate of Occupancy fee of $270. MGT recommends institution of a Permit Extension fee of $195. MGT recommends a Change of Address/ Owner fee of $135. MGT recommends Application Revisions be charged on an hourly basis of $135 per hour. Hourly Rate: for services not specifically addressed an hourly rate of $135 shall be charged. MGT recommends the following services be charged on a flat fee basis: Reroof - Residential $290 Spa $455 Reroof - Commercial $370 Mobile Home Setup $582 Pool $840 Water Heater $150 Pool & Spa $910 1) Figures include structural, electrical, mechanical and plumbing services. Page 4 City of Lodi Building Fee Table Current Fee Table Valuation Base Fee Rate Per Unit $1 to $500 $50.00 $501 to $2,000 $50.00 $1.30 per $100* $2001 to $25,000 $69.50 $14.00 per $1,000* $25,001 to $50,000 $391.50 $10.10 per $1,000* $50,001 to $100,000 $644.00 $7.00 per $1,000* $100,001 to $500,000 $994.00 $5.60 per $1,000* $500,001 to $1,000,000 $3,234.00 $4.75 per $1,000* $1,000,001 and Up $5,609.00 $3.15 per $1,000* *or fraction thereof over initial base amount Plan Check Fee Disabled Access Energy EMP Supplement Page 5 65% of building permit 5% of building permit 5% residential and 10% non-resid. based on item count 10 11 12 13 CITY OF LODI BUILDING DEPARTMENT FISCAL 2008/09 Personnel Services Analysis Administrative Secretary (50%) Comm Dev Director (50%) Administrative Clerk 0.5 0.5 1.0 $39,078 $93,118 $62,679 100.00% 100.00% 100.00% 39,078 93,118 62,679 Building Inspector II Building Official 4.0 1.0 $350,105 $146,427 100.00% 146,427 100.00% 350,105 Permit Technician PC Engineer 2.0 1.0 $132,055 $97,382 100.00% 100.00% 132,055 97,382 Total: 10.00 $ 920,844 37.06% $ 341,302 62.94% $ 579,542 Page 6 CITY OF LODI BUILDING DEPARTMENT FISCAL 2008/09 Indirect Cost Rate Calculation A) Personnel Analysis: Salary and Wages Distribution %: Temporary & Overtime Benefits Subtotal: $ $ $ $ 920,844 100.00% 20,118 - 940,962 $ $ $ 341,302 37.06% - 341,302 $ $ $ $ 579,542 62.94% 20,118 - 599,660 B) Other Operating Expenses: Professional Services $ 85,000 $ 85,000 Books & Periodicals $ 10,000 10,000 Training & Education $ 12,000 12,000 Other Materials & Supplies $ 51,354 51,354 Postage & Cellular Phone Charges 6,400 6,400 Subtotal:$ 164,754 $ - $ 79,754 $ 85,000 C) Cost Allocation Plan Allocations: September 2007 MuniFinancial Plan' $ 166,384 $ 166,384 10% of Planning Budget 92,487 92,487 15% Operating Reserve 165,857 165,857 D) Total Costs $ 1,530,444 $ - $ 845,784 $ 684,660 1 Consists of support from: City Council, City Manager, City Clerk, City Attorney, Human Resources, Information Technology, Finance Revenue/Collections, Finance Accounting, Budget and Treasury, Non -Departmental and Facility Maintenance. Page 7 CITY OF LODI BUILDING DEPARTMENT FISCAL 2008/09 Fully Burdened Hourly Rates Position FTE 1 Administrative Secretary (50%) 0.5 2 Comm Dev Director (50%) 0.5 3 Administrative Clerk 1.0 4 Building Inspector II 4.0 5 Building Official 1.0 6 Permit Technician 2.0 7 PC Engineer 1.0 8 9 40.31 0 56.86 1 97.17 2 56.29 3 79.40 Annual Sal/Ben $ 39,078 $ 93,118 $ 62,679 $ 350,105 $ 146,427 $ 132,055 $ 97,382 TOTAL: 10.00 $ 920,844 Hourly salary rate is calculated by dividing annual salary by 1555 productive hours. Hourly overhead rate is applied to hourly salary/benefits. '.•- Sal/Ben Overhead Total $ 50.27 $ 119.78 $ 40.31 $ 56.86 $ 97.17 $ 56.29 $ 79.40 $ 135.69 $ 94.18 $ 132.83 $ 227.01 $ 42.47 $ 59.90 $ 102.36 $ 62.63 $ 88.34 $ 150.97 Hourly salary rate is calculated by dividing annual salary by 1555 productive hours. Hourly overhead rate is applied to hourly salary/benefits. '.•- COMPARISON SURVEY - CITY OF LODI Page 9 LODi MANTECA MODESTO STOCKTON TRACY TURLOCK (CURRENT (REV/EMNG (REV/EW/NG (REV/EMNG (REV/EW/NG (REV/EMNG ProjectValuationFEES) FEES) FEES) FEES) FEES) FEES) VACAVILLE $115 $84 $122 $229 $138 $103 $112 $2,000 Valuation Project $646 $517 $533 $1,290 $662 $578 $572 $25,000 Valuation Project $1,063 $851 $858 $2,128 $1,086 $949 $933 $50,000 Valuation Project $1,640 $1,312 $1,305 $3,280 $1,663 $1,464 $1,433 $100,000 Valuation Project $5,336 $4,182 $4,097 $10,435 $5,359 $4,764 $4,940 $500,000 Valuation Project $9,255 $7,257 $7,100 $18,089 $9,278 $8,270 $8,558 $1,000,000 Valuation Project Page 9 Appendix - Fully Burdened Cost Calculations Fully Hourly Burdened Project: Task Staff Hours' Rate Cost $500 valuation project Plan Review PC Engineer 1.75 $150.97 $264.20 Inspection Building Inspector 0.46 $135.69 $62.42 Travel Building Inspector 0.51 $135.69 $69.20 Re -inspection Building Inspector 0.45 $135.69 $61.06 Issue Resolution Building Inspector 2.3 $135.69 $456.89 $2,000 valuation project Plan Review PC Engineer 1.85 $150.97 $279.30 Inspection Building Inspector 1.9 $135.69 $257.82 Travel Building Inspector 0.84 $135.69 $113.98 Re -inspection Building Inspector 0.25 $135.69 $33.92 $685.03 $25,000 valuation project Plan Review PC Engineer 2.43 $150.97 $366.87 Inspection Building Inspector 2 $135.69 $271.39 Travel Building Inspector 0.8 $135.69 $108.56 Re -inspection Building Inspector 0.68 $135.69 $92.27 Issue Resolution Building Inspector 2.3 $135.69 $312.10 $1,151.18 $50,000 valuation project Plan Review PC Engineer 2.75 $150.97 $415.18 Inspection Building Inspector 4 $135.69 $542.78 Travel Building Inspector 1.64 $135.69 $222.54 Re -inspection Building Inspector 1 $135.69 $135.69 Issue Resolution Building Inspector 2.3 $135.69 $312.10 $1,628.28 $100,000 valuation project Plan Review PC Engineer 5.6 $150.97 $845.45 Inspection Building Inspector 6 $135.69 $814.16 Travel Building Inspector 1.29 $135.69 $175.04 Re -inspection Building Inspector 1.23 $135.69 $166.90 Issue Resolution Building Inspector 2 $135.69 $271.39 $2,272.95 $500,000 valuation project Plan Review PC Engineer 25 $150.97 $3,774.33 Inspection Building Inspector 17.8 $135.69 $2,415.35 Travel Building Inspector 4.25 $135.69 $576.70 Re -inspection Building Inspector 8.5 $135.69 $1,153.40 Issue Resolution Building Inspector 14.5 $135.69 $1,967.56 $9,887.34 $1,000,000 valuation project Plan Review PC Engineer 41.5 $150.97 $6,265.39 Inspection Building Inspector 39 $135.69 $5,292.06 Travel Building Inspector 4.6 $135.69 $624.19 Re -inspection Building Inspector 4.9 $135.69 $664.90 Issue Resolution Building Inspector 15.5 $135.69 $2,103.25 1) hours based on a sample of Permits Plus data. Page 10 $14,949.80 Am-,4WRSARY BUILDING INDUSTRY ASSOCIATION OF THE DELTA CELEBRATINGTWENTY YEARS OF B uiLDING EXCELLENCE �������D January 30,2009 OFFICERS FEB 0 3 2009 Dudley McGee Rad Bartlam Kimball Hill Homes Mahesh Ranchhod City of Lodi COMMUN7!jfiELOPMENT OEPT LODI American -USA Homes (;� Y pF 221 W Pine St. Jeremy White Lodi, CA 95240 The Grupe Company John Looper Top Grade Construction Rad, BOARD OF DIRECTORS On behalf of the members of the Building Industry Association I want to Debbie Armstrong thank you for sitting down with us to discuss the Cost Analysis Study. Old Republic Title Company The analysis seems to have been conducted in a reasonable manner with a Matt Arnaiz thorough investigation into actual costs to the City for services provided. H.D. Arnaiz Corporation Rod Attebery Neumiller & Beardslee We have found no errors in the assumptions, calculations or methods for Rey Chavez preparing this fee update. Also we are pleased to know the City will be Kelly -Moore Paint Company Ryan Gerding sensitive to the current conditions of the economy when implementing any Pulte Homes fee increases. Cathy Ghan Oak Valley Community Bank George Gibson One notable item learned in the analysis is the category of new FCB Homes development related to residential construction had the highest percentage Steve Herum Herum Crabtree Brown of cost recovery out of all categories. This shows that new residential Wayne LeBaron construction has been paying its fair share. LeBaron Ranches Terry Miles Teichert Construction Thank you, Carol s Visionaryary Home Builders, Inc. Jim Panagopoulos A.G. Spanos Companies John Beckman Denise Tschirky Chief Executive Officer Matthews Homes LIFETIME DIRECTORS Dennis Bennett Bennett Development Bill Filios AKF Development, LLC Mike Hakeem Hakeem, Ellis & Marengo Jeffrey Kirst Tokay Development Steve Moore Calandev Development Zandra Morris Old Republic Title Company Toni Raymus Raymus Homes, Inc. Tony Souza Souza Realty & Development 509 WEST WEBER AVENUE, SUITE 410 STOCKTON, CALIFORNIA 95203-3167 (209) 235-7831 PH (209) 235-7837 FX MGT OF AMERICA - COMPANY PROFILE QUALIFICATIONS Corporate: MGT is a national research and management consulting firm specializing in providing management and financial services to public -sector clients. Founded in Tallahassee, Florida in 1974, MGT has grown to include regional offices in Sacramento, California; Austin, Texas; and Olympia, Washington. The firm's staff of over 130 professionals brings a wealth of knowledge and depth of understanding to all client engagements, delivering the highest quality and timely services to clients. Over the past 33 years, the firm has successfully served more than 3,200 clients in 48 states and several foreign countries. Our mission "to improve the efficiency and effectiveness of governments, nonprofits, and other organizations serving the public" is supported by the capacity to deliver an extensive range of services. These services include: Cost Studies Performance Audits and Management Reviews Performance Measurement & Management Business Process Reengineering Strategic Planning Investigative Audits Program Evaluation Information Technology Staff Augmentation Cost Services Division: The firm recently acquired Public Resource Management Group, LLC (PRM), the fastest-growing provider of cost allocation plans, indirect cost rate studies, state mandated cost claims, and user fee studies in the United States. This acquisition has significantly expanded MGT's ability to provide a wide array of costing services to state and local governments. The Costing Services Division totals 20 professionals. There is no firm in the marketplace today that can offer a client the user fee expertise that MGT delivers. The client -first philosophy is ingrained in the fabric and history of both MGT and PRM. The listing of clients served (please see below) are those of the MGT consultants currently with the firm and not, as may be represented by others, the product of former employees. Our senior level consultants are recognized as national experts in their respective fields. In addition, most of our professionals have "walked in their clients' shoes" having worked in public service prior to starting their consulting careers. Our firm is small enough to provide personalized service with reasonable fees; yet, large enough to serve a national client base and exceed the requirements of the most sophisticated, demanding clients. Following is a list of our user fee clients from the past five years inclusive: CALIFORNIA USER FEE CLIENTS ❖ Agoura Hills ❖ La Habra ❖ Riverside County ❖ Antioch ❖ La Mesa ❖ Roseville ❖ Arcata ❖ Livermore ❖ Sacramento F MGT OF AMERICA, INC. ❖ Calabasas ❖ Long Beach ❖ San Diego Engineering ❖ Ceres ❖ Los Alamitos ❖ San Francisco ❖ Cupertino ❖ Los Gatos ❖ San Mateo County ❖ Daly City ❖ Modesto Dev Dpt. Assessor ***+Dixon ***+Newport Beach '•'' Santa Ana •'• Emeryville ❖ Orange County Fire ❖ Santa Barbara ***+Encinitas ***+Pittsburg '•'' Santa Clara •'• Folsom ❖ Pleasanton ❖ South Lake Tahoe ❖ Fremont ❖ Redlands '•'' Whittier ❖ Irvine ❖ Redondo Beach ❖ Yuba City MGTVP40 OF AMERICA, INC. Ilion - ■ iii �i dL i OF AMFR ICA INC_ RANGE OF EXPERIENCE Mr. Wakefield has an extensive background working with local government. His 20 years of experience includes senior positions with three major consulting firms, all focused on governmental cost accounting. Mr. Wakefield is currently a Senior Consultant, having joined MGT in 2004 after leaving a senior position at Muni -Financial, a well known, California- based local governmental consulting firm. Since joining MGT, Mr. Wakefield has served as co-director of the firm's user -fee projects, affording him extensive experience with the complex analysis of development related fee-for-service areas. He has a thorough understanding of the federal and state laws governing the cost analysis of user -fee -related services. Mr. Wakefield is a full-time employee and has completed hundreds of consulting engagements for local governments during his career. PROFESSIONAL AND BUSINESS EXPERIENCE Financial Project Management. Mr. Wakefield has managed numerous large governmental user -fee projects during his 20 -year career. His management experience includes projects for large governmental agencies such as San Jose, San Francisco, Anaheim, and Sacramento in California and many others. Research and Statistical Background. Mr. Wakefield recently represented MGT and the City of Long Beach at legislative hearings at the State Capitol in Sacramento, California. The hearings were conducted by the state legislative committees determining pending legislation to the full cost analysis process to be adopted by state departments. Mr. Wakefield presented information related to the "best practices" adopted by large governmental agencies in the western United States. Cost Allocation. Mr. Wakefield has completed cost allocation related projects for hundreds of governmental agencies over his career. He has managed projects for large governmental agencies such as Anaheim, San Francisco, Sacramento, and San Jose in California. JEFF WAKEFIELD SENIOR CONSULTANT YEARS OF EXPERIENCE: 20 MGT of America, Inc. Senior Consultant Aug. 2007—Present Public Resource Management Group LLC Senior Project Director 2004—July 2007 MuniFinancial 2000-2004 David M. Griffith and Associates, LTD 1991-2000 EDUCATION/ CERTIFICATIONS BS, Accounting, University of Redlands JEFF WAKEFIELD PAGE 2 SPECIFIC REPRESENTATIVE EXPERIENCE 2004—Present. MGT: Mr. Wakefield is a senior member of the firm's cost accounting group. He is responsible for project management, direction, analysis and senior level consulting assignments. He is a recognized state expert in the full cost analysis of development related user fee services provided by local government. His clients have included some of the nation's largest local governments including: San Jose, Long Beach, San Francisco and Anaheim. 2000-2004: Muni -Financial: While at Muni -Financial, Mr. Wakefield held a number of senior positions. He was responsible for the development of the firm's cost allocation plan and user fee software. 1991-2000: David M. Griffith and Associates, LTD: Mr. Wakefield joined DMG as a junior level consultant and spent nine years working in all areas of cost analysis consulting. He left DMG as a Senior Project Manager to assist another firm in its initial efforts of building a cost accounting consulting practice MGT�H OF AMERICA, INC. City of Lodi Community Development, Building Division. Cost Analysis Study Findings Cost Analysis Study Fiscal analysis by project size Fully -burdened hourly rate calculations. Comparison analysis to regional jurisdictions Cost Analysis Study Fiscal analysis by project size . Valuation threshold: from $500 upto $1,000,000 The results: The City's fees are set below cost, especially for low valuation projects. . Actual cost recovery ranges from 23% to 93%. Cost Analysis Study u I ly-burdened hourly rate calculations. The MGT rate model builds indirect costs into the division's hourly rate structure. The proper identification of labor hours as either "direct or indirect" Indirect labor — Supervisory or clerical • Cannot be traced to a specific unit of service • cannot be "billed" 0 Direct labor - Plan check or inspection services. Cost Analysis Study Comparison analysis to regional cities • Manteca • Modesto • Stockton • Tracy • Turlock • Vacaville Fiscal Analysis by Project Size Sample Projects Full Cost Current Fee Current Cost Recovery % $500 Valuation Project $457 $105 23% $2,000 Valuation Project $685 $148 22% $25,000 Valuation Project $1,151 $833 72% $50,000 Valuation Project $1,628 $1,371 84% $100,000 Valuation Project $2,273 $2,116 93% $500,000 Valuation Project $9,887 $6,884 70% $1,000,000 Valuation Project $14,950 $11,939 80% Cost Rate Calculation Description of Cost Total Cost Allowable Indirect Allowable direct Personnel Cost $940,962 $341,302 $599,660 Operating Expenses $1641754 $797754 $857000 Total Cost $1,530,444 $8457784 $6847660 Comparison Survey -City of Lodi Project Valuation Lodi (Current Fees) Manteca (Reviewing Fees) Modesto (Reviewing Fees) Stockton (Reviewing Fees) Tracy (Reviewing Fees) Turlock (Reviewing Fees) Vacaville $2,000 Valuation Project $115 $84 $122 $229 $138 $103 $112 $25,000 Valuation Project $646 $571 $533 $1,290 $662 $578 $872 $50,000 Valuation Project $1,063 $851 $858 $2,128 $1,086 $949 $933 $100,000 Valuation Project $1,640 $1,312 $1,305 $3,280 $1,663 $1,464 $1,422 $500,000 Valuation Project $5,336 $4,182 $4,097 $10,435 $5,359 $4,764 $4,940 $1,000,000 Valuation Project $9,255 $7,275 $7,100 $18,089 $9,278 $8,270 $8,558