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CC 2015-10-13_08c Cost Allocation Plan r p.RROya A. INCORPORATED 7 MEMORANDUM * JULY 10. 1811 C4� F0% TO: CITY COUNCIL FROM: DEBBIE MALICOAT, DIRECTOR OF ADMINISTATIVE SERVICES SUBJECT: CONSIDERATION OF APPROVAL OF COST ALLOCATION PLAN DATE: OCTOBER 13, 2015 RECOMMENDATION: It is recommended the City Council approve the Fiscal Year 2015-16 Cost Allocation Plan and amend the budget as appropriate. IMPACT ON FINANCIAL AND PERSONNEL RESOURCES: The Fiscal Year 2015-16 Cost Allocation Plan will provide resources to the General Fund in the amount of $847,400. The FY 2015-16 adopted budget included an estimate for the Cost Allocation Plan of$822,400 in the General Fund. BACKGROUND: A Cost Allocation Plan is a method of recovering the cost of General Fund services provided to other funds. In March of 1996, the first Cost Allocation Plan was adopted by the City Council. This was the first time that City costs were identified and divided between direct and indirect-costs. Direct costs are expenses incurred in providing a specific cost objective, such as street maintenance, police protection, landscape maintenance, and water service. Indirect costs are expenses not readily identifiable with a particular operating program, but rather are incurred for a joint purpose, which benefits more than one fund/department. Common examples of indirect costs are accounting, purchasing, personnel, building maintenance, and utilities. Though indirect costs are not readily identifiable with direct operating programs, they can be allocated based on rational, logical methodology. ANALYSIS OF ISSUES: The Cost Allocation Plan is a method of allocating indirect costs, provided by the General Fund, based on the proportionate share of benefits received. Different indirect costs have different methods of allocation. For instance, payroll costs are allocated based on the number of full time positions and building maintenance costs are allocated based on the number of departmental square feet in City buildings. The Cost Allocation Plan is based on the current year's Adopted Budget. The budget is used for allocation purposes, as the amounts identified therein are the best available projection of costs. Each year, the Cost Allocation Plan is updated because (1) the Item 8.c. - Page 1 CITY COUNCIL COST ALLOCATION PLAN OCTOBER 13, 2015 PAGE 2 more current the numbers, the better the allocation will reflect actual costs, and (2) technology allows for timely updating. ALTERNATIVES: The following alternatives are provided for City Council consideration: 1. Approve the plan and amend the budget; 2. Do not approve the plan and retain current cost allocation numbers; 3. Modify and approve the plan; 4. Provide direction to staff. ADVANTAGES: The Cost Allocation Plan provides revenue to the General Fund to reimburse costs for services from departments funded from the General Fund, but provided to fee based operations. DISADVANTAGES: The reimbursement to the General Fund will negatively impact other funds, particularly the Water and Sewer Funds. ENVIRONMENTAL REVIEW: No environmental review is required for this item. PUBLIC NOTIFICATION AND COMMENTS: The Agenda was posted in front of City Hall on Thursday, October 8, 2015. The Agenda and report were posted on the City's website on Friday, October 9, 2015. No public comments were received. ATTACHMENTS: 1. Cost Allocation Plan Item 8.c. - Page 2 Cl) N r � F z a w ' = 00 a a LL VO U. O w H � 0 Q V o - a� a� a by .-� •--� N M M et v) �,q 00 C� O N M et to �O [- 00 a, O pp cd a � a� W A z O o nc� w O 0 .- C8 En .. 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