COST RECOVERY AND REVENUE NEUTRAL PROGRAMS Moderator: Rob Jessee Panelists: Keith Melvin, Wendy Knox, & Brooks Glasnapp
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1 COST RECOVERY AND REVENUE NEUTRAL PROGRAMS Moderator: Rob Jessee Panelists: Keith Melvin, Wendy Knox, & Brooks Glasnapp
2
3 PURPOSE The purpose of a revenue neutral program is to bring in just enough income to cover the expenses/costs incurred while running the program. The purpose of a cost recovery program is to recover the costs you have already expended.
4 OBJECTIVES Share the sources of revenue for your state s ODA program Discuss ways you have been able to cut/control costs Describe any cost recovery programs that your state has in place Discuss how you track historical expenses to ensure revenue neutrality.
5 FLORIDA ODA REVENUE SOURCES Annual Permit Fees Annual License Fees Reinstatement Fees Transfer Fees
6 FLORIDA ODA REVENUE SOURCES
7 CUTTING COSTS WITHOUT CUTTING CORNERS Created D.O.V.E. to more efficiently track and remove illegal signs Developed a Letter of Concern in order to reduce Administrative Hearing requests Used regular mail instead of certified Currently developing a new system for reviewing sign inventory that will decrease the amount of paper used and greatly decrease administrative time
8 COST RECOVERY PROGRAMS We utilize a contractor to remove illegal signs from private property. We then invoice the sign owner/property owner for the cost of removal.
9 NOTICE OF VIOLATION
10 INVOICE FROM CONTRACTOR
11 HISTORICAL DATA/INCOME PROJECTIONS In order to ensure revenue neutrality, you need to be able to accurately predict the income you hope to receive as well as the expenses you are projecting.
12 HISTORICAL DATA/INCOME PROJECTIONS
13 HISTORICAL DATA/INCOME PROJECTIONS
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15 COST RECOVERY AND REVENUE NEUTRAL PROGRAMS Presenter: Keith C. Melvin, Director South Carolina Department of Transportation
16 SOUTH CAROLINA DEPARTMENT OF TRANSPORTATION OUTDOOR ADVERTISING PROGRAM Centralized Statewide Program Headquarters Director Administrative Specialist (Vacant) Program Assistant 7 Districts 4 ODA Coordinators Midlands Region Outdoor Advertising Coordinator (1 & 4) Piedmont Region Outdoor Advertising Coordinator (2 & 3) Pee Dee Region Outdoor Advertising Coordinator (5) Low Country Region Outdoor Advertising Coordinator (6 & 7)
17 SOUTH CAROLINA DEPARTMENT OF TRANSPORTATION OUTDOOR ADVERTISING PROGRAM Fees & Charges Billboard (State Law) $100 nonrefundable permit application fee $30 annual fee for signs 350 sq. ft. or more $20 annual fee for signs less than 350 sq. ft. Vegetation $400 participation charge $400 recoup for services preformed annually
18 SOUTH CAROLINA DEPARTMENT OF TRANSPORTATION OUTDOOR ADVERTISING PROGRAM Current Sign Inventory Active Permits
19 SOUTH CAROLINA DEPARTMENT OF TRANSPORTATION OUTDOOR ADVERTISING PROGRAM New Applications Year Total $ Amount 2014 $ $410.00
20 SOUTH CAROLINA DEPARTMENT OF TRANSPORTATION OUTDOOR ADVERTISING PROGRAM Billboard Revenue Year Number of Companies Invoiced Total $ Amount $154, $154,580.00
21 SOUTH CAROLINA DEPARTMENT OF TRANSPORTATION OUTDOOR ADVERTISING PROGRAM Vegetation Revenue Year Number of Companies Invoiced Total $ Amount $527, $527,600.00
22 SOUTH CAROLINA DEPARTMENT OF TRANSPORTATION OUTDOOR ADVERTISING PROGRAM Total Revenue (New apps., billboards & vegetation by year) Year Total $ Amount 2014 $691, $693,670.00
23 COST RECOVERY AND REVENUE NEUTRAL PROGRAMS Presenter: Wendy Knox Texas Department of Transportation
24 REGULATORY PROGRAM COST RECOVERY JUST GOOD BUSINESS Typical of federal mandates for states to be responsible for specific regulatory programs such as the orderly and effective display of outdoor advertising, federal funding does not follow. Without federal funding, good business practices of any state would demand that the cost to implement, administer and enforce the regulatory requirements must be recovered from the specific regulated industry. The practical application of recovering regulatory program costs are through state issuance of licenses, permits and certifications. Fee structures can then be promulgated through state administrative rules.
25 EXAMPLE OF A STATE LAW Regulatory program responsibilities for the HBA in Texas are administered by the Outdoor Advertising Regulatory Program (OARP) as a section of the ROW Division at TxDOT under two statutes. Highways regulated by the Highway Beautification Act (HBA); and Rural Highways and Roads located outside corporate limits of cities, towns and villages under the Rural Roads Act (RRA). Statutes for both programs specifically address the issue of cost recovery or revenue neutrality in similar language, but the language does not mandate full cost recovery, but the intent of revenue neutrality is clear.
26 EXAMPLE OF STATE STATUE For funds collected under the HBA Texas Transportation Code Disposition of Fees Money the commission receives under this chapter shall be deposited to the credit of the state highway fund. The commission shall use money in the state highway fund to administer this chapter and Chapter 394. For funds collected under the RRA Texas Transportation Code Disposition of Fees Money the commission receives under this chapter shall be deposited to the credit of the state highway fund. Note that while the statutes do not specifically demand full cost recovery, the intent is clear.
27 DETERMINING FULL PROGRAM COSTS Not as easy as it should be. Depending on the agency s financial software and legislative reporting requirements, the degree of report granularity might be limited. Examples Indirect costs for general and administrative costs are approved by the FHWA for every state on an annual basis. For Texas, the statewide rate for Fiscal Year 2015 is 5.74%. Used to bill indirect costs on federally funded projects and to bill individuals and local entities outside the department it is a reasonable estimate of indirect costs to administer a regulatory program such as the HBA. Composite Rate, also approved annually by the FHWA considers the base salary of employees plus total additives (i.e., retirement matching funds, holiday leave, longevity projections, etc.) to equal a total Composite Rate. For Fiscal Year 2015, a rate was approved.
28 WHAT ARE THE BASIC COST CATEGORIES? Unlimited number of categories, but depending on your agency s financial software, the typical categories of data to be captured are: Salary and Wages base salaries, projections for merits and promotions Other Personnel Costs longevity pay, applicability of composite rate Professional Service Fees and Services software consultants, others Travel fleet vehicle costs (current and replacement) fuel, rent cars, lodging and meals Legal and Court Costs - your legal representation by the Office of the Attorney General and Office of General Counsel. Data Capture and Communications hardware, software, GIS equipment, cell phones, laptops, I-Pads, digital cameras, etc. Consumable Supplies Office supplies, field safety equipment
29 DO THE RESEARCH Analyzing the revenue stream. Fees signs in existence plus projections of new units minus takedowns. Replacement permits, relocation permits, late payment penalties, administrative settlements, and fines. Analyzing program costs. How does your agency address indirect costs and composite costs. Travel costs for site inspections and on-going inventory can be substantial. Explore travel options, i.e., fleet vehicle ownership Vs rental Vs reimbursement for use of personal vehicle. Upgrading data capture and communications equipment provide opportunities for savings. I-Pads Vs manual inspection forms will be the norm as well as online portals that will allow the regulated industry to submit documents and pay fees online will be the norm, but there can be heavy development and start-up costs. Plan for it.
30 THE MATH Program costs vary from state to state, but the cost of a reasonable level of regulatory control indicates a recovery cost of $40 to $80 per sign each year depending on variables such as; Number of signs and your fee schedule Geographical size of your state Industry growth projections; i.e., availability of new markets, municipal trends to prohibit off-premise signs. Full-time staff members devoted to the HBA or do they have other transportation duties. State of computer and data capture equipment. How much money will be needed this year, 3-years from now and 5-years from now. Political climate in state legislature and municipal governments Cost of condemnation and ultimate removal of the sign based on replacement cost, reproduction cost or income; i.e., does your state consider billboards to be personality or real property?
31 IN THE END In analysis of your revenue stream and program costs, the overriding factor is the equitable, efficient and transparent operation of your regulatory program. While the regulatory program costs should not burden the general citizenry, the same costs should not be an over burden to the regulatory industry. In the end it s simple. Use good business practices while incurring costs, pass those costs through to the regulated industry, but constantly challenge yourself to: Improve service to the public and the regulated industry through professionalism, efficiency and transparency. Treat the program costs as if you were handling your own funds.
32 IOWA REVENUE Brooks Glasnapp, Supervisor, Iowa DOT
33 1972 Iowa Legislature
34 1972 Iowa Legislature $450,000 stripped from State Road Use Tax Fund designated for Highway Beautification Programs Generate your own money
35 1972: $5 application fee, $3 renewal Total number of permits: 12,000
36 Logo Signing Tucked inside billboard control statute Logo Program SHALL be implemented Fees to be given to Hwy Beautification Unit Separate Fund created
37 Fund Balance 2014: 2,438, : 2,211, : 2,084, : 1,967, : 1,829,000 *Raised Logo Signing Fees 1995: DEPLETED* 1994: 24,000
38 Centralized Operation Shared work/independent Admin. Supervisor Logo Signing Billboard permits Violations Shared Fieldwork & Cars TODS & Directional Junkyards Church permits, construction inventories Secretary
39 Adjusted for COLA and all FTE s filled Permit Fees Received: $910,000 (Logo, TODS, Billboards, Directional) Expenses Incurred: $860,000 (Salaries, Benefits, Supplies)
40 Logo Fees $920/participant/interchange/yr Annual Revenue: $750,000
41 State-run Privatized Ohio $1600 Alabama $1400 North Carolina $1200 California $1000 Iowa $920 Illinois $660 South Dakota $620 Tennessee $511 Arkansas $500 New York $400 Indiana $3744 S. Carolina $3000 Kansas $3000 Delaware $2400 Maine $2400 Missouri $2000 Colorado $1800 Florida $1800 Virginia $1600 Minnesota $1320
42 Purpose of Logo Program 1. Provide service information for the traveling public - MUTCD 2. Help businesses advertise -? 3. Generate revenue -?
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