HomeMy WebLinkAbout6.1 PH Amend.ToFeeResolution19t _ 82
AGENDA STATEMENT
PARKS AND COMMUNITY SERVICES COMMISSION
MEETING DATE: July 18, 2011
SUBJECT: PUBLIC HEARING: Amendments to Fee Resolution
Report prepared by Paul McCreary, Assistant Director of Parks and
Community Services
ATTACHMENTS: 1. Resolution Adopting a Master Fee Schedule for Parks and
Community Services Department Programs and Services
2. Parks and Community Services Pricing Policy
RECOMMENDATION: 1. Receive Staff Presentation
2. Open Public Hearing
3. Receive Public Testimony
4. Close Public Hearing and Deliberate
5. Adopt Resolution or Provide Alternate Recommendation
FINANCIAL STATEMENT: None
DESCRIPTION: On September 21, 2010 the City Council adopted the Parks and
Community Services Pricing Policy to increase cost recovery for services generally provided to specific
populations. This Pricing Policy provides guidance for annual adjustments to service fees. It identifies
what services should recover 100% of the total cost (direct and indirect costs) of providing a service, and
objective criteria for pricing services at lower levels.
On an annual basis, Staff undertakes a review of the expenditures and revenues related to various
Department programs and recommends fee adjustments as necessary. Staff has utilized the new Pricing
Policy to ensure fees are set so that cost recovery targets are met. Staff also reviewed the fees charged by
other local agencies to determine if the proposed fees are comparable to the market average. Non-resident
fees are 20% higher than resident fees, except for drop-in programs, in which the fees are the same for
residents and non-residents alike.
During Fiscal Year 2011-2012, fees charged for programs, services, and facility rentals need to generate
$2.13 million in revenue. The proposed fee increases are necessary to meet this projection. Following is
a summary of the recommended fee adjustments for Fiscal Year 2011-2012.
COPIES TO: None
ITEM NO.: 6.1
G:\PARKS COMMISSION\AGNDSTMT\2011\7-18 Item 6.1 Amendments to Master Fee Resolution.docx
PRESCHOOL PROGRAMS
Dublin Preschool Program
At this time there are no increases proposed for the Dublin Preschool Program. Fees for the 2011-2012
school year were adopted by the Commission on February 23, 2011. The Dublin Preschool Program is
achieving 100% cost recovery.
Tenderfoot Day Camp
Tenderfoot Day Camp is for children who are three-years old to entering Kindergarten. Each one-week
session has a special theme. Camp is held Monday through Thursday for two and a half hours per day
during June, July and August. This program is not a co-op program like the Dublin Preschool. Therefore
parents are not required to volunteer during Camp. Staff proposes a fee increase of 6%, or $4.00 per
week. This equates to an increase of $0.40 per hour on the average. The fee at $6.90 per hour remains a
good value compared to similar programs. The Tenderfoot Day Camp is estimated to achieve 59% cost
recovery with the fee increase, which is I% shy of the target. Staff recommends not increasing the fee any
higher this year, and will achieve the 60% target in FY 2012-2013. Following are the proposed fee
increases:
PROPOSED PRESCHOOLFEE MODIFICATIONS CURRENT PROPOSED
Description Resident Non-Resident Resident Non-Resident
Tenderfoot Day Camp (1 week session; 10 hours) $65.00 $75.00 $69.00 $83.00
FAMILY SERVICES PROGRAMS
Family Services Programs support positive youth development and strong families. Programs include Fun
in the Sun, Nature Day Camp, After School Recreation, Student Union and Family Events. Staff
proposes increasing resident fees for Family Services Programs an average of 7%. Despite the fee
increase the programs continue to be an excellent value compared to the market average. The following
table summarizes the proposed fee modifications.
PROPOSED FAMILY SERVICES FEE MODIFICATIONS CURRENT FEES PROPOSED FEES
Description Resident Non-Resident Resident Non-Resident
Fun in the Sun
8 Week Session $209.00 $240.00 $219.00 $263.00
1 Week Session $46.00 $53.00 $48.00 $58.00
Nature Day Camp (only increasing non-res fee)
1 Week Session $165.00 $190.00 $165.00 $198.00
Extended Care $51.00 $59.00 $51.00 $61.00
Family Events
Breakfast with Santa $6.50 $7.50 $7.50 $9.00
Letters from Santa $6.00 $7.00 $7.00 $8.00
Spring Eggstravaganza $6.50 $7.50 $7.50 $9.00
The resident fees for Fun in the Sun are increasing 4.6% due to increased salary costs for Recreation
Leaders. Fun in the Sun is estimated to achieve 61% cost recovery with the proposed fee increase. Staff
is proposing no increases to the resident fees for Nature Day Camp, which has been estimated to achieve
65% cost recovery.
The holiday family events and programs including Breakfast with Santa, Letters from Santa and the
Spring Eggstravaganza were achieving less than 55% cost recovery. Therefore Staff recommends
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increasing the registration fees $1.00 per person to achieve the 60% target. It has been several years since
the fees for these events have been adjusted.
Although there is no proposed increase in resident fees for the Family Campout, the non-resident rate is
increasing from $17.00 to $18.00 to meet the new non-resident fee requirements in the Pricing Policy.
TEEN PROGRAMS
Monthly Teen Events
No fee increases are proposed for teen events. Currently the teen events program is achieving 8% cost
recovery, which is below the target of 30% for this service. Staff does not believe it is feasible to achieve
this target because the teens are not willing to pay more for the events, and the expenditure budgets are
already lean. Staff will be considering alternatives for reassigning some of the permanent staffing
resources assigned to teen programs to other higher priorities, which will help improve the cost recovery
rate, but still fall short of the 30% target for a "Priority 2" service.
Junior Leader Training
Staff proposes increasing the fee for the Junior Leader Training Program by 5% due to increases in
staffing costs associated with administering the program. The Junior Leader Program is expected to
achieve 7% cost recovery, which is acceptable for a "Priority 1" service.
AQUATIC PROGRAMS
At the Dublin Swim Center, the City is experiencing increases in utility, pool chemical, and repair and
maintenance costs. Therefore, Staff is proposing the following fee modifications:
PROPOSED REC AND LAP SWIM FEES CURRENT FEES PROPOSED FEES
15-Swim 15-Swim 15-Swim 15-Swim
Pass Pass Pass Pass
Daily Fee Resident Non-Res Daily Fee Resident Non-Res
5 years and younger $2.50 $25.00 $37.50 $2.75 $27.45 $41.25
6-17 years $3.00 $30.00 $45.00 $3.25 $32.55 $48.75
18-54 years $3.75 $35.00 $52.50 $3.75 $37.50 $56.25
55 years and older $3.25 $30.00 $45.00 $3.25 $32.55 $48.75
PROPOSED AQUATIC PROGRAM OTHER FEES CURRENT FEES PROPOSED FEES
Resident Non-Res Resident Non-Res
Family Pass $150.00 $173.00 $165.00 $198.00
Competitive Swimming Programs
Swim Team $175.00 $201.00 $199.00 $239.00
Competitive Stroke Lessons $62.00 $71.00 $69.00 $83.00
Other Programs
Guard Start/WSIA Training $80.00 $92.00 $85.00 $102.00
Lifeguard Training $185.00 $213.00 $195.00 $234.00
Water Safety Instructor Training $185.00 $213.00 $195.00 $234.00
The proposed resident fee increases for aquatics programs average 8.6%.
The proposed fee increases for Recreational Swimming average 8.8% and are attributable to an increase
in facility and staffing costs. For recreational swimming it is estimated that the cost recovery rate will be
15%, which is within the range for a Priority 1 service. These fees will still be competitive in the market,
and less than the San Ramon Olympic pool, which is the nearest competitor.
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The current cost recovery rate for Competitive Swimming Programs is only 24%, which falls short of the
30% target for a Priority 2 service. In order to achieve the 30% cost recovery rate the fees would need to
be raised 26%. For example Swim Team would increase from $175 to $225 in one year. Staff
recommends implementing the fee increase necessary to achieve the cost recovery over two years.
Therefore the proposed fee increases for Swim Team and Competitive Stroke Lessons average 12.5%.
For certification classes the proposed fee increases average 5.7%, which is primarily due to increased
administrative costs charged by the American Red Cross. The certification classes are estimated to
achieve a 32% cost recovery rate, which meets the minimum for a Priority 2 service.
Based on the market survey, Staff is not recommending any increases to resident fees for swimming
lessons. However non-resident rates will be increased from 15% to 20% more than residents per the
Pricing Policy. The estimated cost recovery rate for swimming lessons is 31%, which slightly exceeds the
range for a Priority 1 service.
The fee increases for Aquatic programs would not be effective until the 2012 season begins.
SPORTS PROGRAM FEES
The proposed fee increases for sports will help offset anticipated cost increases including contract
officials, custodial and facility use charges from the School District and part-time staff.
PROPOSED SPORTS FEE MODIFCIATIONS CURRENT PROPOSED
Description Resident Non-Resident Resident Non-Resident
Junior Warriors Winter League $122.00 $140.00 $125.00 $150.00
Junior Warriors Summer Program $75.00 $86.00 $79.00 $95.00
Open Gym $3.00 $3.00 $4.00 $4.00
Community Golf Tournament (adult) $90.00 $90.00 $99.00 $99.00
Community Golf Tournament (teen/senior) $60.00 $60.00 $69.00 $69.00
Community Golf Tournament (dinner only) $30.00 $30.00 $35.00 $35.00
Tennis Tournament $30.00 $30.00 $42.00 $42.00
Fees for the Junior Warrior Basketball Leagues (summer and winter) are proposed to increase an average
of 3.9% for residents and achieve a cost recovery rate averaging 69%. The increase is primarily
associated with increased costs for officials. There are no increases proposed to the resident fees for the
youth basketball clinics; however, non-resident rates are being increased from 15% to 20% more than the
existing resident rates. This also applies to the fees for adult sports leagues, which will only increase for
non-residents.
The Open Gym program is currently achieving only 41% cost recovery, which does not meet the
minimum target for a Priority 3 service. In order to achieve the 60% target, open gym fees would need to
be raised from $3.00 to $4.35; however Staff recommends phasing in the increase and only increasing to
$4.00. San Ramon currently charges $4.00; however Pleasanton charges $3.25.
Staff recommends increasing fees for Tournaments an average of 20%. For the tennis tournaments there
are per player costs charged to the City by the United States Tennis Association for sanctioning the
tournament and coordinating registration. The golf tournament fees were increased due to less
participation and the need to spread the event costs over fewer players. Despite these increases the
tournaments are only achieving 57% cost recovery. Rather than significantly increase the fees in one
year, Staff will determine if there are ways to augment with sponsors and vendors at the events to increase
overall revenue.
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Staff recommends deleting the private and semi-private basketball training, as well as 3-on-3 basketball,
from the Resolution as these programs are no longer offered.
COMMUNITY EVENTS AND FESTIVALS
The only increases proposed for events are for the Shamrock 5K Fun Run and Walk. This event has
become extremely popular with over 1,800 runners in 2011. Currently the Fun Run is only achieving a
56% cost recovery rate (not including costs for Police and Street Maintenance Staff). Additionally fees
for Dublin's Fun Run are well below what is charged for comparable events. Therefore staff is
recommending increases averaging 19.4% as follows.
PROPOSED EVENTS FEE MODIFCIATIONS
Description CURRENT PROPOSED
Fun Run - Individual Pre-Registration $21.00 $25.00
Fun Run - Families Pre-Reg per Person $17.00 $20.00
Fun Run - Corporate Pre-Reg per Person $19.00 $23.00
Onsite Registration $25.00 $30.00
The proposed fees should increase the cost recovery rate to 65%, which is within the range for a Priority 3
service.
For the St. Patrick's Day Festival, Staff has added two new categories of fees for activity vendors, and
vendors who sell Irish or Celtic items. The Irish/Celtic vendor fee is a little less than the other vendors,
which hopefully will encourage more to participate in Dublin's festival.
SENIOR CENTER PROGRAMS
There are no proposed fee increases for Senior Center programs. However Staff has added new fees for
the Trips and Tours program, which will be reinstated in September. Following are the proposed fees:
PROPOSED TRIPS AND TOUR FEES
Description RESIDENT NON-RES
Local Trips
Distant Trips $35.00
$39.00 $42.00
$47.00
These fees are 30% higher than when the program was cancelled a year ago. The cost recovery rate
including all of the overhead and in-direct costs is 36%, which is above the minimum rate for a Priority 2
service.
RECOMMENDATION: Staff recommends that the Parks and Community Services
Commission receive the Staff presentation, open the Public Hearing, receive public testimony, close the
Public Hearing, deliberate and adopt the Resolution, or provide alternate direction.
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RESOLUTION NO. 02-11
A RESOLUTION OF THE PARKS & COMMUNITY SERVICES COMMISSION
OF THE CITY OF DUBLIN
ADOPTING A MASTER FEE SCHEDULE FOR
PARKS AND COMMUNITY SERVICES DEPARTMENT PROGRAMS AND SERVICES
WHEREAS, the City of Dublin has been sponsoring recreational programs, services and events since
1984; and
WHEREAS, the City Council adopted the Parks and Community Services Pricing Policy on September
21, 2010; and
WHEREAS, the Pricing Policy provides guidance for annual adjustments to service fees and identifies
what services should recover 100% of the total cost (direct and indirect costs) of providing a service, and objective
criteria for pricing services at lower levels; and
WHEREAS, it is necessary to revise fees to reflect changes in the cost of providing programs; and
WHEREAS, the proposed fee schedule reflects these changing conditions and the guidelines of the
Pricing Policy; and
WHEREAS, the Pricing Policy provides that fees for Dublin residents should be discounted 17% less than
non-residents.
NOW, THEREFORE, BE IT RESOLVED that the Parks and Community Services Commission of the
City of Dublin does hereby adopt the following fee schedule:
I. FAMILY SERVICES FEES
Description Resident Non-Resident
After School Recreation and Student Union
Full Session $529.00 $635.00
20-Da Pass $149.00 $179.00
Late Fee (per minute $1.00 $1.00
Fun in the Sun
8 Week Session $219.00 $263.00
1 Week Session $48.00 $58.00
Nature Da Cam
1 Week Session $165.00 $198.00
Extended Care Pass $51.00 $61.00
Family Events
Breakfast with Santa $7.50 $9.00
Letters from Santa $7.00 $8.00
E strava anza $7.50 $9.00-
Family Cam out (per person) $15.00 $18.00
ATTACHMENT 1
H. PRESCHOOL PROGRAM FEES
Resident Non-Resident
Dublin Preschool Co-Op - 2 days per week 12 weeks $334.00 $401.00
Dublin Preschool Co-Op - 3 days per week 12 weeks $499.00 $599.00
Dublin Preschool Co-Op - 4 days per week 12 weeks $749.00 $899.00
Dublin Preschool - 2 days per week 12 weeks $424.00 $509.00
Dublin Preschool - 3 days per week 12 weeks $639.00 $767.00
Dublin Preschool - 4 days per week 12 weeks $949.00 $1,139.00
Tenderfoot Da Cam 1 week session $69.00 $83.00
III. TEEN PROGRAM FEES
Resident Non-Resident
Junior Leader Program $68.00 $82.00
Teen Events
Monthly Teen Events (Pre-Registration) $5.00 $5.00
Monthly Teen Events At the Door $6.00 $6.00
IV. AOUATIC FEES (EFFECTIVE JANUARY 1. 2012)
Recreational Swimming Dail Fee 15- Pass 15-Pass N/R
0-5 Years Dail Admission $2.75 $27.45 $41.25
6-17 Years Dail Admission $3.25 $32.55 $48.75
Adult Dail Admission $3.75 $37.50 $56.25
Senior Dail Admission $3.25 $32.55 $48.75
Resident Non-Res
Family Pass $165.00 $198.00
Fitness Programs
Adult La Swim - daily fee $3.75 $3.75
Sr. La Swim - daily fee $3.25 $3.25
Adult La Swim - ass fee 15 admissions $37.50 $56.25
Sr. La Swim - ass fee 15 admissions $32.55 $48.75
Learn-to-Swim Program
Infant/Parent 1:9 ratio; 8 classes $38.00 $46.00
Preschool 1:5 ratio; 8 classes $54.00 $65.00
Youth 1:7 ratio; 8 classes $46.00 $55.00
Adult 1:5 ratio; 8 classes $54.00 $65.00
Private Lesson 1:1 ratio $31.00 $37.00
Semi-Private Lesson per person 1:2 ratio $25.00 $30.00
Competitive Swimming Programs
Swim Team $199.00 $239.00
Competitive Stroke Lessons 9 lessons $69.00 $83.00
Other Programs
Group Picnic Area Reservation $30.00 $36.00
Guard Start/WSIA Training includes materials $85.00 $102.00
Lifeguard Training includes materials $195.00 $234.00
Water Safe Instructor includes materials $195.00 $234.00
Springboard Diving $49.00 $56.00
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V. SPORTS FEES
Description Resident Non-Resident
Jr. Warriors Winter Basketball League $125.00 $150.00
Jr. Warriors Summer Basketball Program $79.00 $95.00
Basketball Clinic Grades 1-2 $39.00 $47.00
Basketball Clinic Grades 3-6 $49.00 $59.00
Basketball 5 on 5 Leagues $620.00 $744.00
Basketball 4 on 4 Leagues $420.00 $504.00
Basketball3 on 3 Leagues $400.00 $480.00
Softball Leagues - Full Season $620.00 $744.00
Bocce Ball Adult Co-ed League $125.00 $150.00
Soccer League $700.00 $840.00
Sports League Late Registration Fee $25.00 $25.00
Open Gym
Dail Admission 3 hours $4.00 $4.00
Tournaments General
Community Golf Tournament Adult $99.00
Community Golf Tournament Teen/Senior $69.00
Community Golf Tournament Dinner Only) $35.00
Tennis Tournament $42.00
VI. COMMUNITY EVENTS AND FESTIVALS FEES
Description Resident Non-Resident
St. Patrick's Da Festival
Commercial Vendors $400.00 $1,000.00
Restaurant Vendors $800.00 $800.00
Snack Vendors $650.00 $650.00
Beverage Vendors $400.00 $400.00
Pre-Packaged Food Vendors $500.00 $500.00
Activity Vendor $300.00 $300.00
Irish/Celtic Vendors $250.00 $250.00
Non-Profit (fundraising only) $25.00 $25.00
Fun Run
Individuals (pre-registration) $25.00 $25.00
Families (pre-registration; per person) $20.00 $20.00
Corporate (pre-registration; per person) $23.00 $23.00
Onsite Registration $30.00 $30.00
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Vii. SENIOR CENTER PROGRAM FEES
Description
Annual Senior Supporter Card Resident $9.00
Annual Senior Supporter Card on-Resident $10.00
Activity Fee (per activity) $1.25
Trips and Tours - Local Trips Resident $35.00
Trips and Tours - Local Trips on-Resident $42.00
Trips and Tours - Distant Trips Resident $39.00
Trips and Tours - Distant Trips on-Resident $47.00
Special Events Resident $7.00
Special Events on-Resident $8.00
Dances Pre-Registration Resident $9.00
Dances Pre-Registration on-Resident $10.00
Dances at the Door $12.00
BE IT FURTHER RESOLVED, that the Parks and Community Services Director may adjust the adopted
fees as long as cost-recovery target rates are maintained, and the increase does not exceed 10.0 percent for
purposes of introductory rates, family discounts and coupon discounts, non-prime-time pricing, package discounts
and early registration discounts to promote new recreation programs or resurrect existing programs.
BE IT FURTHER RESOLVED, that Resolution Number 01-11 be rescinded in entirety.
PASSED, APPROVED AND ADOPTED this 18th day of July 2011.
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST:
Parks & Community Services Director
Chairperson
Page 4 of 4
CITY OF
DUBLIN
PARKS & COMMUNITY SERVICES
PRICING POLICY
The City of Dublin promotes and supports a high quality of life
which ensures a safe and secure environment that fosters new
opportunities.
ATTACHMENT 2
5ft
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DUBLIN Parks and Community Services Pricing Policy
ACKNOWLEDGMENTS
City Council
Tim Sbranti, Mayor
Kasie Hildenbrand, Vice Mayor
Don Biddle
Kevin Hart
Kate Ann Scholz
Parks and Community Services
Commission
Heritage and Cultural Arts
Commission
Steve Jones, Chairperson
Rich Guarienti, Vice Chairperson
Alan Elias
Angela Muetterties
Anthony Totaro
Matthew Reinemann, Student Commissioner
City of Dublin Executive Staff
Joni Pattillo, City Manager
Chris Foss, Assistant City Manager
Department Management Staff
Steve Minniear, Chairperson
Sonal Nuckols, Vice Chairperson
Anita Carr
Kim Halket
Connie Mack
Dayna Tutino
Georgean Vonheeder Leopold
Diane Lowart, Parks and Community Services Director
Paul McCreary, Assistant Director of Parks and Community Services
Herma Lichtenstein, Parks and Facilities Development Manager
John Hartnett, Heritage and Cultural Arts Manager
Written by Paul McCreary, Assistant Director of Parks and Community Services
Based on policies established by the cities of Davis, Mountain View, San Luis Obispo and
San Mateo
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DUBLIN
Table of Contents
Parks and Community Services Pricing Policy
OVERVIEW ......................................................................................................................... 2
Purpose of the Policy ..............................................................................................................3
Summary of Cost Recovery and Pricing Model ......................................................................3
DETERMINING PROGRAM COSTS ....................................................................................... 5
Direct and Indirect Program Costs .......................................... ................................................5
Direct Service Costs ............................................................. ................................................ 5
Indirect Program Coordination Costs .................................. ................................................ 5
Indirect Department Administrative Costs ......................... ................................................ 5
Indirect Facility Overhead Costs ......................................... ................................................ 5
Allocating Indirect Costs ....................................................... ................................................5
SETTING COST RECOVERY TARGETS ................................................................................... 8
Calculating Cost Recovery Rate .............................................................................................. 8
Prioritizing Service Values .......................................................................................................8
Priority 1- Core/Essential Services ...................................................................................... 8
Priority 2 - Important Services ............................................................................................. 9
Priority 3 - Discretionary Services ....................................................................................... 9
SETTING PRICES ............................................................................................................... 10
Establishing Proposed Prices ................................................................................................10
Non-Resident Rates ..............................................................................................................10
Discounts and Variable Pricing .............................................................................................11
Guidelines for Changing Prices .............................................................................................12
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City 111
DUBLIN Parks and Community Services Pricing Policy
Parks & Community Services
Pricing Policy
OVERVIEW
Due to the economic recession the City has experienced a significant decrease in revenues from property
tax, sales tax and interest earnings, as well as takeaways by the State of California. In the past these
revenues allowed the City absorb most of the indirect costs of providing recreational services. However it
has been estimated the City will face multi-million dollar deficits for several years. The City Council has
already approved millions in prudent budget reductions to bridge the gap, and if revenues do not increase
significantly the City's General Fund-supported services may be subject to greater reductions.
In order to have the least impact on services and achieve a structurally balanced budget one strategy is to
develop a Pricing Policy to increase cost recovery for services generally provided to specific populations.
This Pricing Policy will provide guidance for annual adjustments to service fees. It will identify what services
should recover 100° of the total cost (direct and indirect costs) of providing a service, and objective criteria
for pricing services at lower levels.
If a user-fee activity is not completely cost recovered, a General Fund operating subsidy is necessary. There
are reasons for subsidies, such as activities that provide a greater community benefit. The level of cost
recovery should consider the community-wide versus special service nature of the program or activity. The
use of General Fund revenues is appropriate for community-wide services, while user fees are appropriate
for services that are of special benefit to easily identified individuals or groups. Additional reasons to
subsidize services include the desire of the City to target a specific population or activity, as well as for
promotion and marketing benefits.
Establishing a Pricing Policy will allow the City of Dublin to continue to provide high-quality programs in a
financially sustainable manner. It will maximize the benefits of programs to the greatest number of Dublin
residents, and focus on initiatives or populations of priority to the City. The policy will continue to value
preferential access and fee discounts to Dublin residents.
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CI FY Ut
DUBLIN
Parks and Community Services Pricing Policy
Purpose of the Policy
The Parks and Community Services Strategic Plan identified a strategic goal (#4f) to develop a pricing policy.
This will establish cost recovery levels and goals for programs and accomplish the following:
• Formalize the structure for calculating fees
• Establish cost recovery levels with a clearer connection between core service values, the population
served and the level of community benefit
• Promote the best investment of General Fund resources
• Provide a system for tracking the financial performance and identifying programs not generating
the designated minimum cost recovery
Surrtrrtar of Cost Recovery and Pricing [Model
The Pricing Policy is based on best practices used by other municipalities and recommendations from
continuing education experts on program pricing. The Policy establishes guidance for Staff to have the
flexibility to adjust fees to maximize revenue and differentiate pricing in response to fluctuations in the
market or demand. It will also provide the ability to package programs and provide discounts to increase
participation and/or promote new programs. The Policy is based on the "Parks and Community Services
Cost Recovery and Pricing Model" depicted in Figure 1 below.
FIGURE 1 -PARKS AND COMMUNITY SERVICES COST RECOVERY AND PRICING MODEL
DETERMINE:
Costs
service Values
Market Conditions
Demand
General Fund Capacity
DETERMINE
MODIFICATIONS:
Reduce Costs
ReduceRecovery Target
Eliminate Program
too
EVALUATE IF:
Cost Con Be Reduced
Recovery Can Be Increased
SET COST RECOVERY
TARGETS
SET
PRICING
IMPLEMENT I
PRICING
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DUBLIN Parks and Community Services Pricing Policy
In recognition of the wide variety of service values and revenue generating potential of various activities,
Staff will assign each activity to one of three "service priority groups" based upon an assessment of service
and cost recovery values. Specific cost recovery thresholds will be established for each service priority
group and include both minimum and target levels of cost recovery. "Priority 1" activities will provide the
greatest community-wide benefit and will have lower cost recovery targets than "Priority 3" activities which
provide more of an individual or small group benefit, and therefore will have higher cost recovery
thresholds. Cost recovery for activities directed to adults should be relatively high. While cost recovery for
youth and senior activities should be relatively low. In those circumstances where services are similar to
those provided in the private sector, cost recovery levels should be higher.
Activities within each priority group will be reviewed and where appropriate may include specific
considerations that may supersede the cost recovery thresholds identified for the group. Considerations
could include market rates and demand, benchmarking to a specific competitor, the availability of
alternative providers, or collection of fees is not cost effective.
Both the Heritage and Cultural Arts Commission and the Parks and Community Services Commission
annually adopt a Master Fee Resolutions for programs. Following the adoption of the new Pricing Policy the
Commissions will still adopt annual Fee Resolutions. However, the Resolutions will provide Staff with the
authority to adjust program fees during the fiscal year; except that no fee increase may exceed 10%
without the approval of the appropriate Commission. Additionally as part of the annual fee adoption
process, the Commissions will review the performance of each activity compared to the Pricing Policy and
make recommendations for adjustments to the Pricing Policy as deemed appropriate. The City Council
must approve any future changes to the adopted Pricing Policy.
Following the adoption of the Pricing Policy, strategies for achieving the target cost recovery rate will be
established by Staff for each program area. These strategies may include immediate or gradual action
depending upon the best interests of maintaining a strong program, achieving the target within a
reasonable time period and current market conditions.
Activities that do not meet the minimum cost recovery threshold will be reviewed by Staff to determine
whether it is feasible to reduce costs or if the cost recovery target can be adjusted. Otherwise Staff will
recommend eliminating the activity. For activities that exceed the cost recovery thresholds, Staff will
determine the feasibility of increasing the cost recovery target.
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DUBLIN Parks and Community Services Pricing Policy
DETERMINING PROGRAM COSTS
Direct n Indirect Program Costs
Direct costs by nature are usually easy to identify and relate to a specific service. However this is not the
case for indirect costs. This policy will help to determine the total cost of providing a specific service by
developing a system for allocating indirect costs to direct cost programs.
Direct costs are those solely associated with a particular service, such as After School Recreation, Swim
Lessons, Adult Basketball Leagues, or the First Saturday events at the Heritage Center. Indirect costs are
not identified with one particular service and are typically incurred for a joint purpose that benefits more
than one service within the Department. The total cost of a service is the sum of the following direct and
indirect costs.
Direct Service Costs
• The fixed and variable costs necessary to operate a specific program
• Includes seasonal part time staff, supplies, equipment, and contracted services
Indirect Prograrn Coordination Costs
• The fixed resources for the service area (i.e. Sports, Family Services, Preschool, Teens, Heritage
and Cultural Arts, etc.) that do not vary with program participation
• Includes permanent staffing for customer service; program oversight by Coordinators,
Supervisors, and Managers, and, other overhead supplies and services
Indirect Department Administrative Costs
• The share of the Department's executive management support
• This includes permanent staffing, technology, printing, advertising, internal service funds, credit
card processing, etc.
Indirect Facility Overhead Costs
• The day-to-day costs to keep the facility open and provide facility supervision, as well as on-
going maintenance, repairs and equipment replacement.
• Includes facility attendants, supplies, utilities, contracted services, and repairs and maintenance
Allocating Indirect Costs
Allocating indirect costs requires creating indirect cost rates or overhead rates for each of the cost areas
identified above. The indirect cost rate is simply the ratio between indirect and direct costs. By applying
the overall indirect cost rate to any specific direct cost program, the total cost of the program can be
determined. Following is an example using the Preschool Program.
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TABLE 1 - FY 2010-2011 INDIRECT OVERHEAD RATE FOR PRESCHOOL COORDINATION
Direct Preschool Service Costs (A) ............................. $220,318
Indirect Preschool Service Costs (B) ............................. $93,572
Indirect Preschool Overhead Rate (= B / A) .............0.424716
Dividing the indirect service costs by the direct service costs calculates the indirect overhead rate for the
preschool division of the Department. In essence for every dollar of direct expenditures there is an
additional $0.42 in cost for indirect preschool program coordination.
In addition to the indirect program coordination costs, there are indirect department administration costs.
For Fiscal Year 2010-2011 the indirect department overhead rate is 0.182916 of a program's total direct
and indirect costs. Using the example above for preschool:
TABLE 2 - FY 2010-2011 DEPARTMENT ADMINISTRATI6'E OVERHEAD RATE FOR PRESCHOOL
Total Preschool Program Costs (A) ............................ $313,890
Indirect Department Admin Rate (B) .........................0.182916
Indirect Department Admin Costs (= A x B) ...............$57,416
Allocating indirect costs via an indirect cost rate assumes that all indirect costs are incurred proportionately
to the direct cost of the program. However, this may not be a reasonable assumption in all cases, as the
benefit received from certain types of support services may be more closely related to an indicator other
than cost, such as program length or percentage of square feet of dedicated space. The Pricing Policy
allocates indirect facility overhead costs based on an hourly rate per square foot of use for rooms used by
multiple programs, or based on a per square foot cost for spaces dedicated to one program, such as the
preschool space in Shannon and the Emerald Glen Activity Center. Following shows the calculation for the
Facility Overhead Costs for preschool.
TABLE 3 - FY 2010-2011 FACILITY OPERATIONS OVERHEAD COSTS
Activity Center Direct/Indirect Costs (A) ......................................................$39,250
Percent of Square Feet for Preschool (B) ..................................... ....................100%
Activity Center Facility Overhead Cost for Preschool (A x B = C) .. ................$39,250
Shannon Center Direct/Indirect Costs (D) ................................... ..............$349,758
Percent of Square Feet for Preschool (E) ..................................... ......................26%
Shannon Center Facility Overhead Cost for Preschool (D x E = F) ................ $91,230
Total Preschool Facility Overhead Costs (= C + F) .................................. $130,480
Since the Preschool has exclusive use of these facilities 100% of these overhead costs are assigned to the
preschool program. If multiple programs were using a room, then an hourly overhead rate would be
assigned instead. The hourly overhead rate would be calculated by dividing the total overhead costs for a
room by the annual usable hours for the facility (i.e. daily from 8:00 a.m. to 10:00 p.m.).
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Based on the above example the following is a summary of the total cost of the preschool program for
Fiscal Year 2010-2011:
TABLE 4 - FY 2010-2011 TOTAL PRESCHOOL PROGR,4M COSTS
Direct Preschool Program Costs ................................ $220,318
Indirect Preschool Coordination Costs ........................ $93,572
Indirect Department Administrative Costs .................. $57,416
Facility Overhead Costs .............................................. $130,483
Total Preschool Program Costs ...............................$501,789
This policy recognizes the principle that the cost of developing the information necessary to perform the
cost allocations should not exceed the benefits likely to be gained. Calculating hourly facility overhead
rates and the annual indirect cost rates is relatively easy using the EDEN finance and enterprise resource
planning (ERP) system and the CLASS facility booking system.
In a true cost accounting system, indirect costs would be calculated and allocated on an ongoing basis
throughout the fiscal year based on actual costs. However frequent updating in a municipality would not
serve any specific purpose such as price control in a manufacturing company, and would consume
significant staffing resources. Therefore the indirect cost rates will be prepared annually as part of the
budget preparation process.
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SETTING COST RECOVERY TARGETS
Calculating Cost Recovery !fate
Once the total cost of a program has been identified there needs to be a method to determine the desired
level of cost recovery for each activity. To calculate the cost recovery rate, divide the revenue collected for
a service by the total cost of providing the service (including direct, indirect and facility overhead costs).
The following is an example using the preschool again.
TABLE 5 - FY 2010-2011 PRESCHOOL PROGRAM COST RECD VERY RATE
Total Preschool Revenue (A) ...................................... $403,530
Total Preschool Program Costs (B) ............................. $501,789
Cost Recovery Rate (= A / B) ...........................................80%
The cost recovery rate determines how much a program must generate in revenue (user fees, sponsorships,
grants, etc.) and how much subsidy will be needed from the General Fund.
Prioritizing Service Values
In order to maximize available General Fund resources to the greatest number of residents, the
prioritization of subsidies is based on the:
• Type of service
• Target population
• Level of community benefit and participation
• Availability of alternative providers
These criteria will be used by Staff to assign each Department service to one of three priority groups. These
categories are used to set the minimum cost recovery rate and the targeted cost recovery rate for each
activity. The following describes in more detail the criteria Staff will use to categorize services into the
three priority levels.
Priority 1 - Core/Essential Services
Minimum Cost Recovery Rate: 0%
Priority 1 services have the lowest level of cost recovery and include activities that provide larger
community benefit and can be accessed by the broadest cross section of the population. The public
expects the City to provide these services and they are usually not provided by others. These services may
be provided to a targeted population and/or be essential to the health, safety or livability of the
community. Residents would consider these program subsidies a sound investment of public funds.
Programs that may fit this category include recreational swimming, Heritage Center tours or picnic area
rentals.
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Priority 2 - Important Services
Minimum Cost Recovery Rate: 30%
Parks and Community Services Pricing
Priority 2 services have mid-range cost recovery targets and include activities that provide some community
benefit as well as individual or group benefit, and serve a significant number of residents. These programs
service the needs of youth or seniors. The services may expand or enhance health and safety, or contribute
to economic and community vitality. Although there may be other providers of these services, they can't
provide residents with the same level of accessibility, efficiency or effectiveness as the City's services.
Important services may include after school programs, preschool classes, swimming lessons, or the St.
Patrick's Day Celebration.
Priority 3 - Discretionary Services
Minimum Cost Recovery Rate: 60%
Priority 3 services are discretionary and have the highest level of cost recovery targets. These activities
serve a moderate number of residents, providing benefit to the individual or group, and minimal benefit to
the greater community. They are typically specialized, and may be provided by the private sector or other
agencies with the same level of accessibility, efficiency and effectiveness as the City's programs. These
services are nice to have when additional funding is available. The public may not typically expect the City
to provide these services, which may provide value beyond what is expected of the City. Examples of
Priority 3 services include contracted specialty classes and camps, letters from Santa, concert series or adult
sports leagues.
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SETTING PRICES
Establishing Proposed Prices
Parks and Community Services Pricing Policy
With the total costs identified and each activity categorized into a service priority group, Staff can then set
the price for each activity. As noted each priority group has a minimum cost recovery rate and a targeted
cost recovery rate. When setting the price to be within the cost recovery range identified for the priority
level of the service, Staff will need to evaluate the market rates and demand for the activity to determine
the feasibility of the proposed price. If the price is too high compared to the market and there is little
demand for the program, Staff will need to take one or more of the following actions:
• Evaluate the feasibility of reducing costs
• Provide a justification to the Department Administration for reducing the fee
• Propose elimination of the activity the Department Administration
If applying the Pricing Policy to an existing program will result in a significant fee increase in one year, Staff
could also consider implementing the fee increase over a two or three year period.
When conducting the market analysis, if the target price is below the market average Staff should consider
increasing the price to improve cost recovery, yet still remain competitive. If an activity has high demand
Staff should also determine if the market will bear a fee increase to improve cost recovery.
Annually, Staff will present the proposed pricing to the Heritage and Cultural Arts Commission and Parks
and Community Services Commission for approval. During the year the Parks and Community Services
Director can set and adjust fees as long as cost-recovery ranges and target rates are maintained. This will
allow for Staff to respond to fluctuations in the market and demand, and provide the flexibility to package
programs to increase participation and/or promote new programs. Any mid-year fee increase exceeding
10.0 percent will require the approval of the Parks and Community Services Commission.
Non-Resident Mates
Historically fees charged for non-residents compared to Dublin residents have been 15% more for
programs, and 20% for facility rentals. Under the new Pricing Policy fees for non-resident programs will
increase from 15% to 20% to be consistent with facility rentals. The Parks and Community Services Director
is authorized to reduce or eliminate non-resident fee differentials when it can be demonstrated that:
• The fee is reducing attendance and there are no appreciable expenditure savings from the reduced
attendance.
• It may be impractical or too costly to establish a system to identify and charge non-resident users.
For example, checking residency status for drop-in activities that do not require pre-registration,
such as Recreational Swimming, is impractical.
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Following adoption of the Pricing Policy, Staff will update the City's promotional materials to re-package
how these fee differentials are presented. Rather than being a "non-resident surcharge" the differential
will be featured as a "resident discount". This is a more positive way of marketing the concept.
Discounts and Variable Pricing
The Learning Resources Network (LERN) is an international association of people who coordinate lifelong
learning classes and recreation programs. The organization has over 40 years of research on best practices,
and in particular has a wealth of knowledge regarding pricing and marketing. Staff has reviewed
information and training materials from LERN and has developed the variable pricing component of this
policy based on the best practices recommended by LERN.
As noted there will be situations when it is desirable to adjust the approved fee for a program. The Parks
and Community Services Director is authorized to offer reduced fees such as introductory rates, family
discounts and coupon discounts, or non prime-time pricing on a pilot basis (not to exceed 18 months) to
promote new recreation programs or resurrect existing ones. Other potential pricing strategies could
include early registration discounts, in which the current price would be the early price, and the fee for
regular registration would be higher. Package discounts would lower the fee for customers that register for
a group of classes.
It can be shown that targeted, short-term discounts, for certain programs may be effective at garnering
more participation. However Staff should be cautious about lowering prices permanently or across the
board as a way to increase registration. In a recession enrollments drop, but those who still register are
probably willing to pay the same or even higher prices because they need the class or service. Thus there
can be less risk in boosting prices than in lowering them. For example there is an activity with a registration
fee of $95 and 25 participants, and at that participation level the City nets $950 after paying direct
expenses. If the fee were lowered to $75 there would need to be seven (28%) more registrations for the
City to net the same amount. Alternatively if the price was raised to $125 then registrations could drop by
six (24%) and still have the same level of income and profitability. Table 6 outlines this concept.
TABLE 6 - COMPARISON OF PROFITABILITYAT LOWER AND HIGHER PRICING
CURRENT LOWER HIGHER
PRICE PRICE PRICE
Registration Fee $95 $75 $125
Number of Registrations 25 32 19
Revenue Collected $2,375 $2,400 $2,375
Contract Payment (60% of revenue) $1,425 $1,440 $1,425
Net to City $950 $960 $950
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Staff will be required to review the financial feasibility of variable pricing strategies before being approved
by the Parks and Community Services Director.
Guidelines for Changing Prices
LERN has done extensive research on consumer response to pricing strategies. They have determined
psychological price breaks for community classes and programs. These are the points at which if the City
raises the fee beyond a price point, registration will decrease by an amount more than proportional to the
price increase. Basically the market grows accustomed to paying a certain amount for a certain type of
program. Additionally the perception of the price affects the price point. For example raising a price above
$0.99 will cause demand to fall because people perceive $1.00 as a significantly higher price. This is
sometimes referred to as "odd-number" pricing. According to LERN pricing points for community
education and recreation are as follows:
$20 $75 $400
$30 $100
$200
When raising fees Staff should consider where the existing fee is in relation to the price breaks and try to
stay under the price break if possible. Additionally LERN recommends trying to change only one digit of the
price and making it end in a "5" or "9". For example if the price of an existing activity is $50, Staff could
lower the fee to $49 to stay under the price break, end the price in a "9" and only change one digit.
Alternatively, Staff could raise the price to $55 or $59 and meet the guidelines recommended by LERN.
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