Entity: San Bernardino Council of Governments
Minute Action
AGENDA ITEM: 26
Date: January 3, 2024
Subject:
San Bernardino Council of Governments Services and Member Dues and Amendment No. 4 to Joint Powers Authority Agreement
Recommendation:
That the Board, acting as the San Bernardino Associated Governments:
A. Accept Council of Governments (COG) Ad Hoc Committee recommendation to increase work capacity, including adding staff, and increasing the budget of the San Bernardino COG (SBCOG) by increasing the cost to each agency by the 50% Population/50% General Fund Tax Revenues per Table 2 (attached).
B. Approve Amendment No. 4 to the Agreement for the Joint Exercise of Powers relative to the San Bernardino Associated Governments, SANBAG JPA to amend language concerning the method by which member agency dues are assessed, as proposed in Exhibit 1 (attached).
Background:
On July 5, 2023, San Bernardino Council of Governments (SBCOG) staff brought forth a Council of Governments (COG) work plan update to the SBCOG Board of Directors (Board).
This work plan is marked as Exhibit 2 and is attached to this report. This item was previously heard at the June 14, 2023 General Policy Committee (GPC) meeting. Following the discussion at GPC, staff was directed to add a recommendation to the July 5, 2023 Board meetin g agenda to establish an Ad Hoc Committee (Ad Hoc) to discuss expanding the capacity of the COG and increasing the dues paid by the member agencies. Since August 2023, the COG Ad Hoc has met monthly and has provided staff with direction over the last three months that has resulted in this item, which could lead to a subsequent recommendation.
Since 2018, the COG has relied on the funds from the Property Assessed Clean Energy / Home Energy Renovation Opportunity program to supplement COG dues and has impl emented several programs through the 2018 work plan (Exhibit 3). These have included the creation and implementation of the Emergency Communication Nurse System, research and preparation for creation of a Housing Trust, and grant research and writing. Base d on discussion at the July 5, 2023 Board meeting and pursuant to the Board’s authorization, the Ad Hoc Committee has discussed the COG, its budget, and potential additional services that could be offered.
The August COG Ad Hoc meeting included a presenta tion of research completed which analyzed the programs and budgets of the San Gabriel Valley Council of Governments (SGVCOG), Western Riverside Council of Governments (WRCOG), and the Coachella Valley Association of Governments (CVAG). Staff completed a co mparison of programs and fund sources of these sister agencies and how SBCOG compares, which showed that the funds received by those sister agencies allowed them to have large programs with a broad reach.
Minimal funds and staff for SBCOG limits the agency ’s ability to provide a broader set of services and programs for its member agencies. In addition, the other COGs tend to have both a set of general services (or baseline services), offered to all participating jurisdictions, as well as 26 Packet Pg. 604
Board of Directors Agenda Item
January 3, 2024
San Bernardino Council of Governments
subscription services provided to a smaller set of jurisdictions who opt -in to benefit from each service.
The September Ad Hoc discussion included a presentation of options for increased COG services and COG budget at two different levels. The Ad Hoc identified the baselin e increase as the starting point for consideration. This includes increasing COG staff to three, as well as consultant support, all of which will carry out the functions of project management, liaison, regional advocacy, and grant writer/coordinator. This would increase the annual COG Budget to $1.5 million and three staff for a baseline of services from the current $658,000 and 1.3 staff.
The Ad Hoc is recommending that the increase to $1.5 million of revenue for baseline services, plus an increase based o n the lesser of the Consumer Price Index or 2% annual adjustment to cover the regular increases in cost, be incorporated into the SBCOG budget planning process for Fiscal Year (FY) 2024/2025 and every year thereafter. This would not include revenue from grant-funded projects or subscription services. For example, calendar years 2024 and 2025 will be seeing a large increase in grant dollars from the Regional Early Action Program 2.0 (REAP 2.0) being funded through the California Department of Housing and Com munity Development (HCD) and the Southern California Association of Governments (SCAG).
The October Ad Hoc discussion concerned the allocation of costs to the SBCOG member jurisdictions. Staff provided three alternative scenarios to the Ad Hoc regarding the distribution of COG baseline costs across jurisdictions:
100% Population
100% Fund Sales and Property Tax Revenues Received
50% Population/50% Fund Sales and Property Tax Revenues Received
Table 1 attached, shows the shares of the $1.5 million in a nnual COG dues that would be assessed based on the three methods listed above. The table also includes the current jurisdiction-level dues assessments and the increase that would occur under the three scenarios.
The Ad Hoc recommended the 50% Population / 50% Fund Sales and Property Tax Revenues as the proposed cost allocation method, which is shown in Table 2 attached to this item.
Recommendation A reflects the Ad Hoc’s recommendation to approval of the COG Ad Hoc’s recommendation and increase staff increm entally over two years. This will give SBCOG an opportunity to hire staff, establish an SBCOG work plan, and contract with consulting firms.
Recommendation B is to approve amending the Joint Powers Authority (JPA) Agreement in order to implement Recommend ation A. The existing JPA Agreement specifies the particular method by which member agencies are to be assessed for membership dues. Currently, that method is to utilize a formula of 50% population/ 50% assessed valuation. As previously discussed, that me thod of assessment is outdated and would be burdensome to many agencies across the region. Staff completed a comparison for the Ad Hoc’s review showing the cost to the member agencies if member dues assessments were to be made with the existing formula.
Table 3 attached shows this analysis. In order to change the method and move forward with the Ad Hoc’s preferred method of assessing member agency dues, the JPA Agreement must be amended.
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Staff has received direction from the COG Board Ad Hoc on how to pr oceed with the amendment language and what ought to be included in the provisions regarding assessing member agency dues. Discussions with the Ad Hoc included concerns that sales and property taxes are set by policy in the legislature. If the legislature d ecides to change how it allocates tax revenues to local agencies in the future, or a large shift in population occurs, the Board would have the authority to adjust as needed without needing to amend the JPA Agreement again. In an effort to provide the Boar d of Directors flexibility in the future, should the method for assessing member agency dues need to change again, proposed Amendment No. 4 removes the specific formula and instead requires Board -approved policy to be followed in assessing member agency dues. The proposed amendment language is attached to this item as Exhibit 1.
The policy referred to above, which will set the formula method, will be constructed following the approval of the amendment by the member agencies. It will include language that s ets assessments reflecting the direction of the COG Board Ad Hoc. Language which will likely be considered may include the following:
Assessments shall be computed on an annual basis as follows to create a minimum $1,500,000 annual budget:
a. a base asses sment whereby the prior year’s base assessment is adjusted based on the annual percentage change in population of each signatory member plus the annual percentage change in assessed valuation of each signatory member added together and divided by two (2) to arrive at the annual increase; and b. the additional assessment adopted in Fiscal Year 2015/2016 of $133,418 (or approximately $5,337 per each signatory member due to rounding); and c. the additional assessment adopted in Fiscal Year 2021/2022 of $200, 000 (or $8,000 per each signatory member) for Fiscal Year 2024/2025, escalated every Fiscal Year thereafter of the lower of Consumer Price Index (CPI) or 2%; and d. a further assessment to fund any gap between the Board -approved annual budget and the total of the assessments set forth in a., b., and c., above. In determining the amount of said gap, no grant moneys shall be considered. This “gap” assessment shall be based one -half on the population of each signatory member and one -half on the combined Gene ral Fund property tax and General Fund base sales tax revenue rate of each signatory member, where “base sales tax” means the statewide sales tax and is exclusive of any additional local sales taxes, escalated every Fiscal Year thereafter of the lower of C onsumer Price Index (CPI) or 2%; and
e. further assessments to fund optional or subscription programs and projects beyond those identified in the annual budget will be assessed on a cost -allocation basis to fund the cost of the program or project.
Should the Board of Directors approve these recommendations, all member agencies of the JPA will need to approve and execute the Amendment for the dues increase. Staff is working toward a deadline of April 30, 2024, to complete this process so as to allow both SBC OG and the member agencies an opportunity to budget appropriately for the upcoming fiscal year. 26 Packet Pg. 606
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Following execution of the Amendment by all member agencies, staff will work through an Ad Hoc of the Board and of the City/County Managers’ Technical Adviso ry Committee to identify program and project priorities and amend the approved work plan.
Financial Impact:
This item has no financial impact on the Fiscal Year 2023/2024 Budget. The financial impact will be included in the Fiscal Year 2024/2025 Budget.
Reviewed By:
The COG Ad Hoc Committee directed staff to bring this item directly to the Board for consideration so this item has not received prior policy or technical advisory committee review.
SBCOG General Counsel has reviewed this item.
Responsible Staff:
Monique Reza-Arellano, Chief of COG and Equity Programs
Approved
Board of Directors
Date: January 3, 2024
Witnessed By:
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Amended Agreement for the Joint Exercise of PowersRelative to the San Bernardino Associated Governments, SANBAG JPA Amendment #4 01/03/2024
JPA-Amndmnt4 1 of 3
This Amendment No. 4 to the Agreement for the Joint Exercise of Powers (“Agreement”) Relative to the San Bernardino Associated Governments is entered into by and between San Bernardino County, a political subdivision of the State of California; the City of Adelanto, a charter city; the Town of Apple Valley, a municipal corporation; the City of Barstow, a municipal corporation; the City of Big Bear Lake, a charter city; the City of Chino, a municipal corporation; the City of Chino Hills, a municipal corporation; the City of Colton, a municipal corporation; the City of Fontana, a municipal corporation; the City of Grand Terrace, a municipal corporation; the City of Hesperia, a municipal corporation; the City of Highland, a municipal corporation; the City of Lo ma Linda, a charter city; the City of Montclair, a municipal corporation; the City of Needles, a charter city; the City of Ontario, a municipal corporation; the City of Rancho Cucamonga, a municipal corporation; the City of Redlands, a municipal corporation; the City of Rialto, a municipal corporation; the City of San Bernardino, a charter city; the City of Twentynine Palms, a municipal corporation; the City of Upland, a municipal corporation; the City of Victorville, a charter city; the City of Yucaipa, municipal corporation; and the Town of Yucca Valley, a municipal corporation.
RECITALS
1. WHEREAS, each party to the Agreement is a public agency and is authorized to enter into this Amendment No. 4;
2. WHEREAS, each party to the Agreement entered into and executed a Joint Powers Agreement creating an organization (San Bernardino Associated Governments) to explore and study countywide, subregional and regional problems and to effect improved intergovernmental cooperation; and
3. WHEREAS, the parties have previously amended the Agreement three times, the last time being in 1975; and
4. WHEREAS, the parties desire to amend the Agreement to rename the entity formed by the Agreement to be San Bernardino Council of Governments; and
5. WHEREAS, the Agreement’s funding mechanism is outdated, and as such, the parties desire to amend the Agreement to provide greater funding to the joint powers entity in a more equitable manner.
NOW, THEREFORE, the parties hereto agree as follows:
1. The joint powers entity formed by the Agreement shall be known as the San Bernardino Council of Governments (“SBCOG”). All instances of “San Bernardino Associated Governments” in the Agreement are replaced with “San Bernardino Council of Governments.” All instances of “SANBAG” are replaced with “SBCOG.” All instances of “the Association” or “the association” in reference to the joint powers entity are replaced with “the COG.”
2. The article titled “ASSESSMENTS” is removed and replaced in its entirety with the following:
ASSESSMENTS
10. In reviewing the budget, the Board of Directors shall determine what assessments are necessary. Such assessments shall be calculated in accordance with SBCOG policy adopted by the Board of Directors. The policy will identify a particular method or form ula specifying how member agency dues shall be assessed , and will also allow for optional, subscription
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Attachment: Exhibit 1 Final Proposed JPA Amendment No. 4 (10133 : San Bernardino Council of Governments Services and Member Dues and Amended Agreement for the Joint Exercise of PowersRelative to the San Bernardino Associated Governments, SANBAG JPA Amendment #4 01/03/2024
JPA-Amndmnt4 2 of 3
assessments that member agencies may opt in to on a voluntary basis , based on a Board- adopted budget or budget amendment and a subscription work program.
Each party shall be informed of its estimated assessment by April 1. After the final budget becomes effective, the Board of Directors shall determine the precise amount of the assessment, if any may be necessary, and the parties shall be so informed. As sessments shall be payable on or before August 1 for the fiscal year starting July 1.
In addition to the assessments referenced in the preceding paragraph s, advances from the public funds of the parties hereto may be made for the purposes set forth in this Agreement.
When such advances are made, they shall be repaid from the first available funds.
The Board of Directors shall have the power to authorize utilization of personnel, equipment, or property of one or more of the parties to this Agreement in compl ete or partial satisfaction of such party's obligations to pay assessments or make advances.
All assessments or other monetary obligations hereunder shall be paid to the COG and shall be authorized for expenditure by a majority vote of the Board of Directo rs in connection with the adoption of the annual budget.”
3. This Amendment No. 4 shall become binding upon each party hereto upon that party’s execution.
Signed and attested by the following:
Jurisdiction Date
City of Adelanto
City of Apple Valley
City of Barstow
City of Big Bear Lake
City of Chino
City of Chino Hills
City of Colton
City of Fontana
City of Grand Terrace
City of Hesperia
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Attachment: Exhibit 1 Final Proposed JPA Amendment No. 4 (10133 : San Bernardino Council of Governments Services and Member Dues and Amended Agreement for the Joint Exercise of PowersRelative to the San Bernardino Associated Governments, SANBAG JPA Amendment #4 01/03/2024
JPA-Amndmnt4 3 of 3
City of Highland
City of Loma Linda
City of Montclair
City of Needles
City of Ontario
City of Rancho Cucamonga
City of Redlands
City of Rialto
City of San Bernardino
City of Twentynine Palms
City of Upland
City of Victorville
City of Yucaipa
Town of Yucca Valley
County of San Bernardino
Board Adopted: January 3, 2024
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Attachment: Exhibit 1 Final Proposed JPA Amendment No. 4 (10133 : San Bernardino Council of Governments Services and Member Dues and EXHIBIT 2
2023-2025 SBCOG WORK
PLAN
SBCOG COG/Equity Work Plan and Budget
Program/ Project COG SBCTA Partners Grant Funds FY
1 San Bernardino Regional Housing Trust Implementation 362,500.00$ 2022- 2024 2 Smart County Master Plan 1,000,000.00$ 2022- 2024 3 Small Business Study 50,000.00$ 2022- 2024
4 Equity Framework - Strategy to work with NGOs and CBOs and SBCTA/SBCOG Policies/Processes/Projects 200,000.00$ 50, 000.00$ 2023- 2025 5 Outdoor Equity Program 10,000.00$ 689, 000.00$ 2022- 2025 6 SBCOG Regional Advocacy Strategy 50,000.00$
SBCOG Work Plan Functions and Cost Borne by SBCOG
7 Countywide Vision Leadership
8 Countywide Vision Element Group Particiatpion
9 Sponsorhip Program Administration Annually
10 Business to Business Equity Track
11 CALCOG Dues
12 Project Controls
13 Stipends
14 Marketing
15 Grant Writing
50,000.00$ 260,000.00$ 1,000,000.00$ 1, 101,500.00$ Total SBCOG Work Plan Projects 2023-2025 2,411,500.00$
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Attachment: Exhibit 2 - 2023 COG WOrk Plan (10133 : San Bernardino Council of Governments Services and Member Dues and 2018 - 2023 COG Work Plan and Budget 1 2 3 4 5 6 7
Program/ Project Total Cost SBCTA Partners Grant Funds COG Funding Needed FY 1 Optimizing Emergency Medical Services in San Bernardino County 300,000.00$ 150,000.00$ 150,000.00$ ‐$ 18‐19 2 Workforce Resource ID and Toolkit 130,000.00$ 130,000.00$ ‐$ 18‐19 3 Housing Strategic Plan and Summit 300,000.00$ 300,000.00$ ‐$ 18‐19 4 CASE/School District Coordination 50,000.00$ 50,000.00$ ‐$ 18‐19 5 Speaker Series ‐ Partnership with WRCOG 25,000.00$ 25,000.00$ ‐$ 18‐19 6 Broadband Needs Assessment 90,000.00$ 90,000.00$ ‐$ 19‐20 7 Internship Program Plan 100,000.00$ 100,000.00$ ‐$ 19 ‐20 8 Shared Services Program Plan 200,000.00$ 200,000.00$ ‐$ 19‐20 9 Policy Toolkit for Healthy Communities Strategy Implementation 150,000.00$ 67,000.00$ 83,000.00$ 20‐21 10 Healthy Development Checklist 2.0 150,000.00$ 150,000.00$ 20‐21 11 Local Staff Training/Collaboration 25,000.00$ 25,000.00$ 20‐21 12 Regional/BiCounty Healthy Communities Summit 25,000.00$ 25,000.00$ 20‐21 13 SB 1000 (EJ) 150,000.00$ 150,000.00$ 19‐20
14 IEGO ‐$ ‐$ ‐$ Ongoing
15 Summer
Meals Partnership ‐$ ‐$ ‐$ Ongoing
16 Census 2020 ‐$ ‐$ ‐$ Ongoing
17 Alignment SBC ‐$ ‐$ ‐$ Ongoing
18 California Association of Councils of Government ‐$ ‐$ ‐$ Ongoing 19 Countywide Transformation Plan ‐$ ‐$ ‐$ Ongoing 20 Green House Gas Reduction Plan 400,635.00$ 400,635.00$ ‐$ Ongoing 21 Countywide
Habitat Preservation 400,000.00$ 220,000.00$ 30,000.00$ 150,000.00$ Ongoing 22 Climate Adaptation 600,000.00$ 600,000.00$ ‐$ Ongoing 23 ZEV 170,000.00$ 170,000.00$ ‐$ Ongoing 24 Forest Management Plan 266,000.00$ 190,000.00$ PB (76500) ‐$ Ongoing 25 Open Data Portal Dashboard 50,000.00$ 30,000.00$ 20,000.00$ ‐$ 18‐19 26 Marketing 75,000.00$ 75,000.00$ ‐$ 18‐19 27 Grant
Writing (Existing Contract) 379,500.00$ PB (379,500) ‐$ Ongoing 28 Grant Writing (new 2 year contract in 2019) 285,000.00$ 142,500.00$ 142,500.00$ ‐$ 19‐20 4,321,135.00$ 142,500.00$ 560,000.00$ 1,230,635.00$ 1,349,500.00$ 583,000.00$ OG‐21 PB is Previously Budgeted and Funded Remaining Fund Balance 50,500.00$ Exhibit 3
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Attachment: Exhibit 3 2018 COG Work Plan and Programming (10133 : San Bernardino Council of OTHER
MONETARY Total Current Increase $1.5 M Tax Increase $1.5 M Populaton Increase based $1.5 M Original 2016 2022 OBLIGATIONS Assessments Popul ation Population based on Total Tax Revenues based on Total & Revenues on Population Total Jurisdiction: Assessment (1) Assessment (2) Assessment (3) AMOUNT (5)+(6) (1)+(2)+(3) 2022 (4) Allocation % Population Dues Revenues (5) Allocation % Revenue Dues Allocation % & Revenue Dues Adelanto $1,856 $5,337 $8,000 $13,337 $15,193 36,357 1.662% $17,102 $32,295 8,290,201 0.337% $3,472 $18,665 1.000% $10, 287 $25,480 Apple Valley $4,166 $5,337 $8,000 $13,337 $17,503 75,628 3.457% $35,575 $53,078 25,206,081 1.026% $10,556 $28,059 2.241% $23,065 $40,568 Barstow $1,200 $5,337 $8,000 $13,337 $14,537 25,202 1.152% $11,855 $26,392 29,713,455 1.209% $12,443 $26,980 1.181% $12,149 $26,686 Big Bear Lake $1,204 $5,337 $8,000 $13,337 $14,541 5,041 0.230% $2,371 $16,912 18,299,262 0.745% $7,663 $22,204 0.488% $5,017 $19,558 Chino $6,985 $5,337 $8,000 $13,337 $20,322 91,998 4.205% $43,275 $63,597 75,528,060 3.074% $31,629 $51,951 3.639% $37,452 $57,774 Chino Hills $5,915 $5,337 $8,000 $13,337 $19,252 77,964 3.564% $36,674 $55,926 32,696,782 1.331% $13,693 $32,945 2.447% $25,183 $44,435 Colton $2,873 $5,337 $8,000 $13,337 $16,210 53,617 2.451% $25,221 $41,431 31,398,593 1.278% $13,149 $29,359 1.864% $19,185 $35,395 Fontana $13,084 $5,337 $8,000 $13,337 $26,421 212,809 9.728% $100,104 $126,525 108,183,439 4. 403% $45,305 $71,726 7.065% $72,704 $99, 125 Grand Terrace $729 $5,337 $8,000 $13,337 $14,066 13,042 0.596% $6,135 $20,201 5,765,052 0.235% $2,414 $16,480 0.415% $4,275 $18,341 Hesperia $5,065 $5,337 $8,000 $13,337 $18,402 100,324 4.586% $47,192 $65,594 23,814,083 0.969% $9,973 $28,375 2.778% $28,582 $46,984 Highland $2,843 $5,337 $8,000 $13,337 $16,180 56,546 2.585% $26,599 $42,779 21,881,584 0.890% $9,164 $25,344 1.738% $17,881 $34,061 Loma Linda $1,466 $5,337 $8,000 $13,337 $14,803 25,349 1.159% $11,924 $26,727 12,255,309 0.499% $5,132 $19,935 0.829% $8,528 $23,331 Montclair $2,203 $5,337 $8,000 $13,337 $15,540 37,846 1.730% $17,802 $33,342 42,521,019 1.730% $17,807 $33,347 1.730% $17,805 $33,345 Needles $270 $5,337 $8,000 $13,337 $13,607 4,876 0.223% $2,294 $15,901 8,921,710 0.363% $3,736 $17,343 0.293% $3,015 $16,622 Ontario $14,216 $5,337 $8,000 $13,337 $27,553 179,516 8.206% $84,443 $111,996 243,176,826 9.896% $101,837 $129,390 9.051% $93,140 $120,693 Rancho Cucamonga $13,287 $5,337 $8,000 $13, 337 $26,624 174,476 7.975% $82,072 $108,696 87,561,737 3.563% $36,669 $63,293 5. 769% $59,370 $85,994 Redlands $5,129 $5,337 $8,000 $13,337 $18,466 72,585 3.318% $34,143 $52,609 86,938,188 3.538% $36,408 $54,874 3.428% $35,276 $53,742 Rialto $6,372 $5,337 $8,000 $13,337 $19,709 103,954 4.752% $48,899 $68,608 111,985,260 4.557% $46,897 $66,606 4.655% $47,898 $67,607 San Bernardino $11,462 $5,337 $8,000 $13,337 $24,799 220,840 10.095% $103,881 $128,680 178,956,556 7.283% $74,943 $99,742 8.689% $89,412 $114,211 Twentynine Palms $1,139 $5,337 $8,000 $13,337 $14,476 27,685 1.266% $13,023 $27,499 10,674,796 0.434% $4,470 $18,946 0.850% $8,747 $23,223 Upland $5,217 $5,337 $8,000 $13,337 $18,554 79,139 3.618% $37,226 $55,780 41,173,743 1.676% $17,243 $35,797 2.647% $27,234 $45,788 Victorville $7,001 $5,337 $8,000 $13,337 $20,338 136,561 6.242% $64,237 $84,575 94,851,845 3.860% $39,722 $60,060 5.051% $51,979 $72,317 Yucaipa $3,020 $5,337 $8,000 $13,337 $16,357 54,494 2.491% $25,634 $41,991 19,954,046 0.812% $8,356 $24, 713 1.652% $16,995 $33,352 Yucca Valley $1,223 $5,337 $8,000 $13,337 $14,560 21,813 0.997% $10,261 $24,821 14,921,778 0.607% $6, 249 $20,809 0.802% $8,255 $22,815
County $19,598 $5,330 $8,000 $13,330 $32,928 300,003 13.713% $141,119 $174,047 1,122,622,000 45.685% $470,129 $503,057 29.699% $305,624 $338,552 $137,523 $133,418 $200,000 $333,418 $470,941 2,187,665 100% $1,029,059 $1,500,000 2,457,291,405 100% $1,029,059 $1,500,000 100% 1,029,059 $1,500,000 NOTES:
1) Original assessment based on 50% on population and 50% on assessed value. Amounts are adjusted every fiscal year. 2) In FY2015/2016, the Board of Directors approved an additional $133,418 every fiscal year for Council of Government (COG) activities. 3) In FY2021/2022, the Board of Directors approved additional monetary obligations for COG activities: $66,675 for FY22-23, $133,350 for FY23-24, $200,000 for FY24-25 and escalation every fiscal year thereafter of the lower of CPI factor or 2%. 4) Population amounts from the State Department of Finance. 5) Tax revenues from audited financial statements for FY 2022, except for Town of Apple Valley FY 2021 and City of Adelanto FY 2020.
SBCOG General Assessment Dues & Potential Increase
Current Assessment Dues
100% Revenue 50% Population/50% Revenue100% Population
Options for Proposed Increase in Assessment Dues
Table 1
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Attachment: Table 1 FY2023-24 GA Dues Comparison of increase (10133 : San Bernardino Council of Governments Services and Member Dues and Amendment to JPA Agreement) New All $1.5M by
Assessed Value Base S ales Tax + Total Current Assessment Total Current All $1.5M by 50% Population/ Population Fiscal Year Property Tax Original 2016 2022 Assessments 50% Population/ Assessments + 50% Population/ Delta 50% Assessed Delta Jurisdiction 2022 2022/2023 Revenues (1) Assessment (2) Assessment (3) Assessment (4) (2)+(3)+(4) 50% Revenue New Assessment (5) 50% Revenue (6) (6) - (5) Value (7) (7) - (6) Adelanto 36,357 $3,011,709,510 8,290, 201 $1,856 $5,337 $8,000 $15,193 $10,379 $25,572 $15,129 ($10,443) $29,078 $13,949 Apple Valley 75,628 $7,557,490,866 25,206,081 $4,166 $5,337 $8,000 $17,503 $23,345 $40,848 $34,029 ($6,819) $48,675 $14,646 Barstow 25,202 $1,724,738,920 19,590,846 $1,200 $5,337 $8,000 $14,537 $10,247 $24,784 $14,937 ($9,847) $23,519 $8,582 Big Bear Lake 5,041 $4,416,276,035 18,299,262 $1,204 $5,337 $8,000 $14,541 $5,221 $19,762 $7,610 ($12,152) $23,548 $15,938 Chino 91,998 $17,295,592,739 75,528,060 $6,985 $5,337 $8,000 $20,322 $38,292 $58,614 $55,815 ($2,798) $72,592 $16,776 Chino Hills 77,964 $14,639,278,992 32,696,782 $5,915 $5,337 $8,000 $19,252 $25,546 $44,798 $37,238 ($7,561) $63,516 $26,279 Colton 53,617 $5,016,940,896 31,398,593 $2,873 $5,337 $8,000 $16,210 $19,534 $35,744 $28,473 ($7,270) $37,706 $9,232 Fontana 212,809 $27,019,267,552 108,183,439 $13,084 $5,337 $8,000 $26,421 $73,906 $100,327 $107,729 $7,402 $124,326 $16,597 Grand Terrace 13,042 $1,347,509,349 5,765,052 $729 $5,337 $8,000 $14,066 $4,339 $18,405 $6,324 ($12,080) $19,520 $13,196 Hesperia 100,324 $8,075,905,550 23,814, 083 $5,065 $5,337 $8,000 $18,402 $28,847 $47, 249 $42,048 ($5,200) $56,301 $14,253 Highland 56,546 $4,500,367,999 21,881,584 $2,843 $5,337 $8,000 $16,180 $18,124 $34,304 $26,419 ($7,886) $37,450 $11,031 Loma Linda 25,349 $2,827,789,573 12,255,309 $1,466 $5,337 $8,000 $14,803 $8,664 $23,467 $12,629 ($10,838) $25,773 $13,144 Montclair 37,846 $4,280,071,001 31,424,075 $2,203 $5,337 $8,000 $15,540 $15,830 $31,370 $23,075 ($8,295) $32,022 $8,947 Needles 4,876 $495,248,695 8,921,710 $270 $5,337 $8,000 $13,607 $3,114 $16,721 $4,539 ($12,182) $15,631 $11,092 Ontario 179,516 $36,223,657,090 243,176,826 $14,216 $5,337 $8,000 $27,553 $95,842 $123,395 $139,704 $16,309 $133,930 ($5,774) Rancho Cucamonga 174,476 $32,965,855,079 87,561,737 $13,287 $5,337 $8,000 $26,624 $60,344 $86,968 $87,959 $992 $126,045 $38,086 Redlands 72,585 $12,032,086,055 66,216,730 $5,129 $5,337 $8,000 $18,466 $31,673 $50,139 $46,167 ($3,971) $56,848 $10,680 Rialto 103,954 $13,115,586,958 111,985,260 $6,372 $5,337 $8,000 $19,709 $49,142 $68,851 $71,632 $2,781 $67,387 ($4,245) San Bernardino 220,840 $19,097,789,522 129,701,848 $11,462 $5,337 $8, 000 $24,799 $80,540 $105,339 $117,399 $12,060 $110,564 ($6,835) Twentynine Palms 27,685 $1,137,
526,790 10,674,796 $1,139 $5,337 $8,000 $14,476 $8,865 $23,341 $12,922 ($10,419) $23,002 $10,080 Upland 79,139 $11,532,952,948 41,173,743 $5,217 $5,337 $8,000 $18,554 $27,692 $46,246 $40,365 ($5,881) $57,593 $17,228 Victorville 136,561 $11,444,656,207 65,149,801 $7,001 $5,337 $8,000 $20,338 $46,484 $66,822 $67,757 $935 $72,726 $4,969 Yucaipa 54,494 $5,524,015,696 19,954,046 $3,020 $5,337 $8,000 $16,357 $17,217 $33,574 $25,096 ($8,478) $38,957 $13,862 Yucca Valley 21,813 $2,270,934,302 11,976,891 $1,223 $5,337 $8,000 $14,560 $7,771 $22,331 $11,328 ($11,004) $23,712 $12,385 County 300,003 $42,962,663,648 1,122,622,000 $19,598 $5,330 $8,000 $32,928 $318,100 $351,028 $463,675 $112,648 $179,578 ($284,097) 2,187,665 $290,515,911,972 2,333,448,755 $137,523 $133,418 $200,000 $470,941 $1,029,059 $1,500,000 $1,500,000 $1,500,000 NOTES:
(1) Base sales tax (7.75%) and property tax amounts obtained from financial statements for FY 2022, except for Town of Apple Valley FY 2021 and City of Adelanto FY 2020. Additional local tax is deducted for Barstow, Montclair, Redlands, San Bernardino, Victorville, and Yucca Valley. (2) Original assessment based on 50% population and 50% assessed value. Amounts are adjusted every fiscal year. (
3) In FY2015/2016, the Board of Directors approved an additional $133,418 every fiscal year for Council of Government (COG) activities. (
4) In FY2021/2022, the Board of Directors approved additional monetary obligations for COG activities: $66,675 for FY22-23, $133,350 for FY23-24, $200,000 for FY24-25 and escalation every fiscal year thereafter of the lower of CPI factor or 2%. (5) $1.5M
total sum of current assessments plus the net amount of $1,029,059 distributed based on 50% Population/50% Revenue. (6) $1.5M allocated based on 50% Population/50% Revenue. (7) $1.5M allocated based on 50% Population/50% Assessed Value, the formula in the existing JPA agreement.
SBCOG General Assessment Dues & Potential Increase
Table 2
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Attachment: Table 2 FY2023-24 GA Proposed Member Dues (10133 : San Bernardino Council of Governments Services and Member Dues and Amendment to JPA Agreement) San Bernardino County Transportation Authority
General Assessment Dues Calculation
Fiscal Year 2023/2024 Budget
FY2023/2024 FY2023/2024 FY2023/2024 FY2023/2024
% OF ASSESSED VALUE % OF AVG. % MANDATORY OTHER MONETARYOTHER MONETARY OTHER MONETARY FY2023/2024 INCRE ASE IN $1.5 M INCREASE IN $3 M POP. TOTAL BEFORE RDA TOTAL POP. & ASSESSMENT OBLIGATIONS OBLIGATIONS OBLIGATIONS TOTAL DUES TO TOTAL DUES TO TOTAL JURISDICTION: 2022 POP. 2022/2023 VALUE VALUE AMOUNT AMOUNT (5) AMOUNT (6) AMOUNT (5)+(6) AMOUNT (7) TOTAL $1.5M (8) DUES (9) TOTAL $3M (10) DUES (11) Adelanto 36,357 1.662% $3, 011,709,510 1.037% 1.349% $1,856 $5,337 $5,334 $10,671 $12,527 $14,784.32 $27,311 35,024 $47,551 Apple Valley 75,628 3.457% $7,557,490,866 2.601% 3.029% $4,166 $5,337 $5,334 $10,671 $14,837 $33,191 $48,028 78,630 $93,467 Barstow 25,202 1.152% $1,724,738,920 0.594% 0.873% $1,200 $5,337 $5,334 $10,671 $11,871 $9,564 $21,435 22,656 $34,527 Big Bear Lake 5,041 0.230% $4,416,276,035 1.520% 0.875% $1,204 $5,337 $5,334 $10,671 $11,875 $9,591 $21,466 22,720 $34,595 Chino 91,998 4.205% $17,295,592,739 5.953% 5.079% $6,985 $5,337 $5,334 $10,671 $17,656 $55,655 $73,311 131,845 $149,501 Chino Hills 77,964 3.564% $14,639,278,992 5.039% 4.301% $5,915 $5,337 $5,334 $10,671 $16,586 $47,131 $63,717 111,653 $128,239 Colton 53,617 2.451% $5,016,940,896 1.727% 2.089% $2,873 $5,337 $5,334 $10,671 $13,544 $22,888 $36,432 54,222 $67,766 Fontana 212,809 9.728% $27,019,267,552 9.300% 9.514% $13,084 $5,337 $5,334 $10,671 $23,755 $104,246 $128,001 246,957 $270,712 Grand Terrace 13,042 0.596% $1,347,509,349 0.464% 0.530% $729 $5,337 $5,334 $10,671 $11, 400 $5,807 $17,207 13,757 $25,157 H
esperia 100,324 4.586% $8,075,905,550 2.780% 3.683% $5,065 $5,337 $5,334 $10,671 $15,736 $40,354 $56,090 95,597 $111,333 Highland 56,546 2.585% $4,500,367,999 1.549% 2.067% $2,843 $5,337 $5,334 $10,671 $13,514 $22,648 $36,162 53,651 $67,165 Loma Linda 25,349 1.159% $2,827,789,573 0.973% 1.066% $1,466 $5,337 $5,334 $10,671 $12,137 $11,681 $23,818 27,671 $39,808 Montclair 37,846 1.730% $4,280,071,001 1.473% 1.602% $2,203 $5,337 $5,334 $10,671 $12,874 $17,549 $30,423 41,573 $54,447 Needles 4,876 0.223% $495,248,695 0.170% 0.197% $270 $5,337 $5,334 $10,671 $10,941 $2,155 $13,096 5,105 $16,046 Ontario 179,516 8.206% $36,223,657,090 12.469% 10.337% $14,216 $5,337 $5,334 $10,671 $24,887 $113,267 $138,154 268,326 $293,213 Rancho Cucamonga 174,476 7.975% $32,965,855,079 11.347% 9.661% $13,287 $5,337 $5,334 $10,671 $23,958 $105,861 $129,819 250,782 $274,740 Redlands 72,585 3.318% $12,032,086,055 4.142% 3.730% $5,129 $5,337 $5,334 $10,671 $15,800 $40,867 $56,667 96,814 $112,614 Rialto 103,954 4.752% $13, 115,586,958 4.515% 4.633% $6,372 $5,337 $5,334 $10,671 $17,043 $50,766 $67,809 120,265 $137,308 San Bernardino 220,840 10.095% $19,097,789,522 6.574% 8.334% $11,462 $5,337 $5,334 $10,671 $22,133 $91,319 $113,452 216,333 $238,466 Twentynine Palms 27,685 1.266% $1,137,526,790 0.392% 0.829% $1,139 $5,337 $5,334 $10,671 $11,810 $9,078 $20,888 21,506 $33,316 Upland 79,139 3.618% $11,532,952,948 3.970% 3.794% $5,217 $5,337 $5,334 $10,671 $15,888 $41,568 $57,456 98,472 $114,360 Victorville 136,561 6.242% $11,444,656,207 3.939% 5.091% $7,001 $5,337 $5,334 $10,671 $17,672 $55,781 $73,453 132,144 $149,816 Yucaipa 54,494 2.491% $5,524,015,696 1.901% 2.196% $3,020 $5,337 $5,334 $10,671 $13,691 $24,064 $37,755 57,007 $70,698 Yucca Valley 21,813 0.997% $2,270,934,302 0.782% 0.889% $1,223 $5,337 $5,334 $10,671 $11,894 $9,745 $21,639 23,086 $34,980 County 300,003 13.713% $42,962,663,648 14.788% 14.251% $19,598 $5,330 $5,334 $10,664 $30,262 $156,148 $186,410 369,912 $400,174 2,187,665 100.000% $290,515,911,972 100.00% 100.00% $137,523 $133,418 $133,350 $266,768 $404,291 $1,095, 709 $1,500,000 $2,595,709 $3,000,000 NOTES:
1) Population Source: Most recent Measure I population data, which is the Department of Finance estimate as of January 1 reconciled to the total population for San Bernardino County. 2) Net Assessed Value Source: Property Tax Section, County Auditor/Controller. 3) Thes
e calculations are based on the most recent data received from the County of San Bernardino. 4) As
sessed valuation of jurisdiction includes properties within redevelopment areas. 5) In FY2015/2016, the Board of Directors approved an additional $133,418 to FY2023/2024 dues for Council of Government (COG) activities. 7) Assessment dues based on average population and assessed valuation and other monetary obliagations. 8) Increased amount based on average population and assessed valuation for total assessments of $1.5M. 9) Assessment dues based on average population and assessed valuation and other monetary obliagations and increase of $1,095,709 for total assessment of $1.5 M (7+8). 10) Inc
reased amount based on average population and assessed valuation for total assessments of $3M. 11) Assessment dues based on average population and assessed valuation and other monetary obliagations and increase of $2,595,709 for total assessment of $3 M (7+10). 6) In FY2021/2022, the Board of Directors approved the following additional monetary obligations for Council of Government (COG) activities: $66,675 for FY22-23, $133,350 for FY23-24, $200,000 for FY24-25. Furthermore, the Board approved to escalate this additional monetary obligation by the lower of CPI factor or 2% per year, starting from FY25-26.
Table 3
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Attachment: Table 3 FY 23 24 dues by Population and Assessed Valuation (10133 : San Bernardino Council of Governments Services and Member Dues and Amendment