APA Comparative Cost Report Analysis FY2017

Transcription

1 C I T Y O F R I C H M O N D C I T Y A U D I T O R DATE: August 1, 2018 TO: FROM: SUBJECT: Selena Cuffee-Glenn Chief Administrative Officer Louis Lassiter LGL City Auditor APA Comparative Cost Report Analysis FY2017 The City Auditor s Office has completed an analysis of the FY2017 Virginia Auditor of Public Accounts (APA) Comparative Report of Local Government Revenues and Expenditures. We obtained information from the APA report and performed further analysis to compare the City of with similar cities in the Commonwealth with populations of approximately 100,000 or more, as well as Arlington County Virginia. These particular localities were chosen to provide relative benchmarks due to similar services provided by larger more urban localities. This analysis is provided to the Administration and City Council for reference and continued analysis of possible improvement opportunities. This work provides an objective summary of information from the APA s report. However, as required by Government Auditing Standards (2011 Revision) section 2.12 issued by the U.S. Government Accountability Office, we must communicate that this evaluation does not constitute an audit conducted in accordance with Generally Accepted Government Auditing Standards (GAGAS). We would like to thank the Finance Department of the City of, as well as Chesterfield County for providing baseline data. We would also like to recognize Arlington County, and the Cities of Newport News and Norfolk for their assistance. Please contact us if you have any questions regarding this analysis. Attachment c: The Audit Committee The City Council Ms. Lenora Reid, DCAO Finance and Administration Mr. John Wack, Director of Finance 900 EAST BROAD STREET, ROOM 806 R I C H M O N D, VA FAX

2 FY2017 ANALYSIS SUMMARY The charts and schedules that follow show a high level ranking amongst various categories from the FY17 Comparative Cost Report. The first chart below is a roll up for all General Government Operations with subsequent charts providing further details for these categories. As the APA noted the report provides a uniform presentation of fiscal information; however, we caution users not to base conclusions solely on this report's data. Therefore this information should not be used solely as an indicator of efficiency or performance without further analysis of the scope of services amongst those entities being ranked. Neighboring Counties are not included in the report, has some public utility and other services that are not comparable to our neighboring Counties. Locality Gen. Govt. Judicial Public. Safety Public Works Health & Welfare Education Parks & Rec. Com. Dev. Total Norfolk $ $61.20 $ $ $ $1, $ $ $3, Newport News $ $66.09 $ $ $ $1, $ $ $3, Hampton $ $52.89 $ $ $ $1, $ $ $3, Roanoke $ $63.39 $ $ $ $1, $ $ $3, $ $69.63 $ $ $ $1, $96.57 $ $4, Alexandria $ $ $ $ $ $1, $ $ $4, Arlington $ $77.27 $ $ $ $2, $ $ $5, Page 2

3 FY2017 ANALYSIS BY FUNCTIONAL AREAS Locality General Finance & Admin. Legislative Registrar Total Norfolk $ $7.43 $3.24 $ Newport News $ $4.54 $4.02 $ Roanoke $ $7.78 $9.74 $ Arlington $ $7.24 $7.62 $ Hampton $ $6.17 $4.66 $ Alexandria $ $6.40 $8.37 $ $ $10.93 $9.33 $ NOTE: See APPENDIX A: ranked the highest of the seven and well above the average of $ We gathered (unaudited) detail information from Newport News, Norfolk and Arlington County to identify significant cost drivers that caused s per capita cost to be $414. The four localities reviewed reported a variety of information for this category so finding definitive comparisons were challenging and would require even further study. However, we noted the higher cost per capita ($414) for is partially due to payments of $48 million or over half of the $91 million reported for this category as follows: $13 million payment to GRTC $19 million payments to other government agencies $16.5 million Information Technology costs were centrally included. Page 3

4 Locality Courts Commonwealth Attorney Total Hampton $28.08 $24.81 $52.89 Norfolk $37.63 $23.57 $61.20 Roanoke $39.89 $23.50 $63.39 Newport News $37.18 $28.91 $66.09 $43.27 $26.36 $69.63 Arlington $56.41 $20.86 $77.27 Alexandria $99.05 $20.20 $ ranked 5 th of the seven but below the average of $72.82 Page 4

5 Locality Law Enforcement & Traffic Fire & Rescue Corrections & Detention Inspections Other Total Norfolk $ $ $ $10.07 $28.46 $ Hampton $ $ $ $3.02 $36.81 $ Roanoke $ $ $ $22.21 $44.28 $ Newport News $ $ $ $20.71 $0.03 $ $ $ $ $6.03 $31.34 $ Alexandria $ $ $ $52.59 $50.13 $ Arlington $ $ $ $7.36 $32.08 $ ranked 5 th of the seven and slightly above the average of $ Page 5

6 Locality Maintenance Sanitation Building & Total Highways/Bridges & Waste Grounds Newport News $ $71.57 $58.38 $ Alexandria $ $44.40 $65.43 $ $96.54 $ $99.48 $ Roanoke $ $ $42.14 $ Hampton $ $81.36 $55.14 $ Norfolk $ $80.56 $79.34 $ Arlington $ $69.83 $62.55 $ ranked 3rd lowest of the seven and below the average of $ Page 6

7 Locality Health Mental Social Total Health Services Norfolk $34.66 $95.46 $ $ Newport News $12.90 $ $ $ Hampton $19.79 $ $ $ $17.06 $ $ $ Roanoke $16.14 $ $ $ Alexandria $52.30 $ $ $ Arlington $ $ $ $ ranked 4 th of the seven and below the average of $ Page 7

8 Locality Instruction Administration Transportation Operations School Food Com. College Total Norfolk $1, $60.57 $56.78 $ $ $1, $1, $80.44 $64.22 $ $81.92 $1, Hampton $1, $ $67.18 $ $88.46 $1, Alexandria $1, $ $62.67 $ $57.65 $0.08 $1, Newport News $1, $ $99.67 $ $95.47 $1, Roanoke $1, $ $ $ $ $1, Arlington $1, $97.25 $69.46 $ $ $0.13 $2, ranked 2 nd lowest of the seven and below the average of $1, Page 8

9 Locality Instruction Admin. Transportation Operations School Food Comm. College Total Hampton $8, $1, $ $1, $ $0.00 $12, Newport News $9, $ $ $1, $ $0.00 $12, Norfolk $9, $ $ $1, $1, $0.00 $12, Roanoke $10, $1, $ $1, $ $0.00 $14, $11, $ $ $1, $ $0.00 $15, Alexandria $13, $1, $ $1, $ $0.86 $18, Arlington $16, $ $ $1, $1, $1.22 $20, ranked 5 th of the seven and slightly above the average of $15, Page 9

10 Locality Parks & Recreation Cultural Libraries Total $69.66 $4.17 $22.74 $96.57 Roanoke $77.88 $2.68 $40.95 $ Hampton $ $33.05 $20.50 $ Newport News $ $12.91 $31.74 $ Alexandria $ $22.68 $48.68 $ Norfolk $98.87 $ $43.37 $ Arlington $ $2.81 $70.30 $ ranked the lowest of the seven and well below the average of $ Page 10

11 Locality Planning & Environmental Cooperative Total Com. Dev. Extension Roanoke $ $4.66 $0.81 $ Norfolk $ $0.00 $0.00 $ Newport News $ $0.00 $1.20 $ Alexandria $ $5.79 $0.00 $ Hampton $ $1.47 $0.89 $ Arlington $ $0.00 $0.00 $ $ $0.00 $0.00 $ ranked the highest of the seven and well above the average of $ The primary cost driver for the cost per capita ($382) for is due to $66.4 million of the $84.5 million reported for this category being the Redevelopment and Housing Authority (RRHA). Planning and Development Review $9,048,792 Economic/Community development $4,153,137 Economic Development Authority $4,983,362 RRHA $66,398,233 $84,583,524 Page 11

12 Locality Education Streets / Gen. Enterprise Funds Total Bridges Govt. Act. Restricted Hampton $1, $3, $0.00 $ $60.50 $5, Roanoke $2, $ $2, $ $5.41 $5, Alexandria $2, $77.28 $4, $0.00 $0.00 $7, Newport News $2, $ $4, $1, $11.44 $8, Norfolk $2, $ $4, $2, $0.00 $9, Arlington $4, $ $3, $1, $0.00 $10, $2, $ $4, $4, $29.37 $11, ranked the highest of the seven and well above the average of $8, s Enterprise Activities are a primary reason debt per capita is higher and this debt is supported by user fees. Enterprise activities also serve customers outside of the city limits but in the region which can be a factor for this cost. The table to the right shows that General Government debt service to capita to be 3 rd lowest out of the seven. Locality Gen. Govt. Debt Service Service Per Capita Hampton $ Roanoke $ $ Norfolk $ Newport News $ Alexandria $ Arlington $ Page 12

13 APPENDIX A Newport News Arlington Norfolk Gross Less Joint Net Per Capita Gross Less Joint Net Per Capita Gross Less Joint Net Per Capita Gross Less Joint Net Per Capita Expenditures Recovered Activities Expenditures Population 183,218 Expenditures Recovered Activities Expenditures Population 236,691 Expenditures Recovered Activities Expenditures Population 247,087 Expenditures Recovered Activities Expenditures Population 221,679 Costs (Form 110 Costs (Form 110 Costs (Form 110 Costs (Form 110 and 120) and 120) and 120) and 120) 1.00 GENERAL GOVERNMENT ADMINISTRATION 1.10 Legislative $830,963 $0 $0 $830,963 $4.54 $1,713,509 $ $ $1,713,509 $7.24 $ 1,835,605 $ - $ $7.43 $ 2,422,211 $ - $ - $ 2,422,211 $ General & Financial Administration: 1.21 * Commissioner of Revenue $3,904,472 $0 $0 $3,904,472 $21.31 $6,653,721 $6,653,721 $ ,785, $ ,409, ,409,379 $ * Treasurer $3,672,048 $0 $0 $3,672,048 $20.04 $8,386,168 $8,386,168 $ ,101, $ , ,244 $ * Data Processing $12,688,682 $12,688,682 $0 $0 $20,459,333 $20,459,333-16,289,477 16,289, ,576,532 16,576, * Automotive/Motor Pool $12,859,555 $12,859,555 $0 $0 $20,322,773 $20,322,773-11,200,645 11,200, ,924,890 16,924, * Central Purchasing/Store $1,799,774 $1,799,774 $0 $0 $15,850,612 $15,850, * Print Shop $66,588 $66,588 $0 $0 $2,986,315 $2,986, * Risk Management/Self Insurance $5,929,278 $5,929,278 $0 $0 $730,862 $730, ,350,988 9,350, Other General & Financial Administration $15,706,566 $0 $0 $15,706,566 $85.73 $29,482,617 $29,482,617 $ ,521, $ ,795, ,795,185 $ Board of Elections $735,955 $0 $0 $735,955 $4.02 $1,803,113 $1,803,113 $ , $3.24 2,068, ,068,051 $ Total General Government Administration $58,193,881 $33,343,877 $0 $24,850,004 $ $108,389,023 $60,349,895 $ $48,039,128 $ $ 56,533,308 $ 27,490,122 $ $ $ 134,718,480 $ 42,852,410 $ - $ 91,866,070 $ CITY MANAGER $1,441,230 $7.87 County Manager 5,425,724 $22.92 Real Estate Assessor $1,943,949 $7.87 City Clerk from CAFR Pg ,522 $ VIDEO PRODUCTION $419,516 $2.29 Department of Management and Finance 7,428,284 $31.38 City Auditor $796,418 $3.22 City Auditor & Ext Afrom CAFR Pg 90 1,871,893 $8.44 NON-DEPT $1,034,753 $5.65 Human Resources 8,188,598 $34.60 City Manager $1,898,425 $7.68 City Attorney from CAFR Pg 90 2,621,581 $11.83 AUTO/GENERAL LIAB INS -$13,770 -$0.08 County Attorney's Office 3,141,596 $13.27 Budget & Management $1,181,661 $4.78 CAO from CAFR Pg 90 1,108,761 $5.00 DP INTERNAL SERVICES $63,264 $0.35 Sub-Total 24,184,202 $ City Attorney $4,357,997 $17.64 Budget/S. Plan from CAFR Pg 90 1,229,789 $5.55 ALLOC OF #700 GAIN $1,691 $0.01 Indirect cost Allocation 5,298,415 $22.39 Directors office $906,373 $3.67 Human Res. from CAFR Pg 90 2,557,319 $11.54 COST ALLOCATION-PRINT SHO $2,127 $0.01 Total 29,482,617 $ City Controller $1,775,575 $7.19 Finance from CAFR Pg 90 17,633,188 $79.54 COST ALLOCATION-WAREHOUSE $52,553 $0.29 Purchasing $764,964 $3.10 from the trial balance risk mgt only (9,350,988) -$42.18 SUBTOTAL $3,001,364 $16.38 Retirement $677,683 $2.74 Procurement from CAFR Pg ,418 $ HUMAN RESOURCES $1,127,209 $6.15 Independent Auditors $528,459 $2.14 Press. Sec. Mayor from CAFR Pg ,296 $ EMPLOYEE BENEFITS $271,354 $1.48 Ambulance billing $267,582 $1.08 Council COS from CAFR Pg 90 1,064,548 $4.80 Minority Business Human Resources $3,247, MEDICAL SERVICES $44,720 $0.24 $13.14 Dev. from CAFR Pg ,464 $2.82 NON-DEPT $1,041,104 $5.68 Legal Services $401,794 $1.63 Com. Wealth from CAFR Pg 90 1,469,479 $6.63 AUTO/GENERAL LIAB INS -$7,730 -$0.04 Unappropriated $568,480 $2.30 Mayors Office from CAFR Pg ,742 $4.42 Pymts to Other Unemployment Comp $136,977 DP INTERNAL SERVICES $179,979 $0.98 $0.55 Govt. Agencies from the CAFR Pg 91 19,360,975 $87.34 COST ALLOCATION-PRINT SHO $2,163 $0.01 Retirement Benefit Reserve $17,500 $0.07 GRTC from the CAFR Pg 91 13,045,157 $58.85 COST ALLOCATION-WAREHOUSE $6,659 $0.04 Employee Transition Assistance $11,615 $0.05 Ret. Health Care from the CAFR Pg 91 3,265,292 $14.73 SUBTOTAL $2,665,458 $14.55 Municipal Parking $1,468,138 $5.94 Contributions from the CAFR Pg 91 8,517,201 $38.42 Information Technonolgy from CAFR Pg 90 16,576,532 $74.78 Special Events & Programs $155,856 CITY ATTORNEY - 05 $1,917,193 $10.46 $0.63 NON-DEPT $402,772 $2.20 $411,482 $1.67 APA required adjustment (928,984) -$4.19 Advisory Services Employee Recognition AUTO/GENERAL LIAB INS -$7,674 -$0.04 $54,909 $ ,795,185 $ ALLOC OF #700 GAIN $0 $0.00 SMART $330,057 $1.34 DP INTERNAL SERVICES $265,063 $1.45 Issue costs $174,276 $0.71 COST ALLOCATION-PRINT SHO $199 $0.00 Recovered Costs -$1,807,821 -$7.32 COST ALLOCATION-WAREHOUSE $19,078 $0.10 Grants Special Revenue Fund $2,030,597 $8.22 $0 $0.00 ISF Loss Allocation -$779,394 -$3.15 FUND 1900 $919,785 $5.02 $21,521,396 $87.10 FUND $82,308 -$0.45 SUBTOTAL $3,434,108 $18.74 INTERNAL AUDIT - 06 $561,414 $3.06 NON-DEPT $137,973 $0.75 AUTO/GENERAL LIAB INS -$2,404 -$0.01 DP INTERNAL SERVICES $30,542 $0.17 COST ALLOCATION-PRINT SHO $15 $0.00 COST ALLOCATION-WAREHOUSE $3,780 $0.02 SUBTOTAL $731,320 $3.99 REAL EST ASSESOR - 08 $1,562,962 $8.53 NON-DEPT $482,291 $2.63 AUTO/GENERAL LIAB INS -$9,175 -$0.05 ALLOC OF #700 GAIN $1,303 $0.01 DP INTERNAL SERVICES $212,704 $1.16 COST ALLOCATION-PRINT SHO $972 $0.01 COST ALLOCATION-WAREHOUSE $30,956 $0.17 SUBTOTAL $2,282,013 $12.46 FINANCE - 10 $1,728,900 $9.44 NON-DEPT $366,837 $2.00 AUTO/GENERAL LIAB INS -$10,094 -$0.06 DP INTERNAL SERVICES $518,126 $2.83 COST ALLOCATION-PRINT SHO $1,136 $0.01 COST ALLOCATION-WAREHOUSE $36,895 $0.20 SUBTOTAL $2,641,800 $14.42 BUDGET - 11 $616,604 $3.37 NON-DEPT $280,797 $1.53 AUTO/GENERAL LIAB INS -$12,566 -$0.07 DP INTERNAL SERVICES $57,814 $0.32 COST ALLOCATION-PRINT SHO $1,555 $0.01 COST ALLOCATION-WAREHOUSE $6,299 $0.03 SUBTOTAL $950,503 $5.19 $15,706,566 $85.73 Page 13