CC 2015-10-13_08c Cost Allocation Plan r
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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
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