HomeMy WebLinkAbout06-14-2016 Item 05 2014-15 Central Service Cost Allocation Plans & Cost Service Fee Study
Meeting Date: 6/14/2016
FROM: Derek Johnson, Assistant City Manager/ Interim Director of Finance & Information
Technology
SUBJECT: 2014-15 CENTRAL SERVICE COST ALLOCATION PLANS AND COST OF
SERVICE FEE STUDY
RECOMMENDATION
Simultaneous with the adoption of the 2015-17 Financial Plan:
1. Approve the 2014-15 Central Service Cost Allocation Plans dated May 2016
(Attachments A &B1); and
2. Approve the Cost of Service Study completed in December 2014 and updated in May
2016 (Attachment C).
DISCUSSION
Cost Allocation and Reimbursement to the General Fund
Consistent with best practices, the City has prepared a formal Central Service Cost Allocation Plan
(CAP). One of the primary uses of the CAP is to quantify in dollars, the relationship between
administrative and support services contained within the General Fund, also known as central
service cost centers, and the programs they support throughout the City in order to provide
reimbursement for those services to the General Fund. The CAP can also be used to determine the
appropriate amount of administrative and support costs that may be charged to an existing or new
grant.
The CAP is prepared using actual operating expenses from one year and the resulting cost
allocations are programmed into the City’s budget two years later. Basing the CAP on actual
amounts allows the City to avoid the need to recalculate and true-up the allocations at a later date,
making it easier for the programs to manage the costs represented by the calculation. In this case,
the CAP is based on 2014-15 actual costs and the cost allocations are reflected in the 2016-17
proposed budget.
Two CAP Documents Required
There are two CAP documents presented. The first is a full cost plan which considers all
administrative and support costs that are allocated across all programs. The second CAP is the A-87
Plan which conforms to Office of Management & Budget Circular A-87 guidelines that determine
1 Full copies of the Cost Allocation Plans are included in the Council Reading File and were posted online for public
review.
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which costs can be allocated to federal grant programs. It is this plan that is used to allocate costs to
the Transit Fund because it receives grants from the Federal Transit Authority. Under the A-87
guidelines, the costs of the City Council are not allocated to other programs.
The full cost version of the CAP establishes the allocable costs shown in the table below for the
Water, Sewer, Parking and Whale Rock Funds. The amounts shown in the column labeled
“Direct Billing Adjustments” represent amounts that offset the CAP-generated cost allocations to
the enterprise funds because certain costs can be charged back to the General Fund by the
programs that receive allocated costs from the CAP. For example, the costs for maintaining the
underground utilities locator program are accounted for in the Water Fund while this function also
benefits the General Fund for storm drains, traffic signal conduit and fiber optic lines. The Sewer
Fund also receives a benefit from this service as it helps identify the location of wastewater
collection lines. The net amount is represented in the column labeled “Actual” and that is the
amount that will be transferred to the General Fund.
2016-17 Reimbursement Transfers (Full CAP)
Fund
Cost allocation
based on 2014-15
actuals
Direct Billing
Adjustments Actual
Water 1,477,598 1,477,598
Sewer 1,591,041 1,591,041
Parking 684,603 684,603
Whale Rock 122,510 122,510
Total $3,875,752 $0 $3,875,752
The table below reflects the costs from the Central Services A-87 Cost Allocation Plan that are
allocable to the Transit Fund.
2016-17 Reimbursement Transfers (A-87 CAP)
Upon approval by the Council, the CAP certification will be signed by the Finance Director/City
Treasurer.
Cost of Services Analysis
In addition to the Cost Allocation Plan, the City has also prepared a Cost of Service Analysis
which establishes the annual cost of providing the Water and Sewer Enterprise Funds with access
to the City’s right of way property, as well as the cost of providing police and fire protection for
both funds. This fee analysis replaces the franchise in-lieu fee which had previously been
charged to the utility enterprise funds based on a percentage of revenue. As part of the fee
analysis that was prepared, enterprise facilities that are not within the city limits wer e excluded
from consideration. The cost of service calculation yielded the following amounts for the years
Fund
Cost allocation
based on 2014-15
actuals
Direct Billing
Adjustments Actual
Transit 288,995 0 288,995
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shown. For 2015-16, actual costs from 2013-14 were used and for the 2016-17 calculation,
actual costs from 2014-15 formed the basis for these calculations.
Water Enterprise 2014-15 2015-16 2016-17
Public Safety $253,959 $148,054 $229,410
Right of Way $455,867 $321,554 $331,835
Total:$709,826 $469,608 $561,245
Sewer Enterprise 2014-15 2015-16 2016-17
Public Safety $228,648 $219,357 $259,982
Right of Way $321,927 $227,076 $230,337
Total:$550,575 $446,433 $490,319
FISCAL IMPACT
The 2014-15 Central Services Full Cost Allocation Plan, net of direct billing adjustments results in a
total cost recovery of $4,164,747 in 2016-17. This amount is slightly above the estimate that is
shown the 5-Year Fiscal Forecast.
Attachments:
5.a a - CAP Summary
5.b b - OMB Summary
5.c c - Cost of Service Fee Calculation 2015-16
5.d d - Council Reading File - San Luis Obispo_FY2015 OMB A-87 CAP
5.e e - Council Reading File - San Luis Obispo_FY2015_Full CAP
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CITY OF SAN LUIS OBISPO, CA
CENTRAL SERVICE
COST ALLOCATION PLAN
Fiscal Year 2015
Prepared May 5, 2016
1870 Divot Road
Carson City, NV 89701
775-883-3182
www.costplans.com
email: mahoney@costplans.com
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the Plan:
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m
m
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r
y
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a
t
a
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h
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b
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nn
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e
P
l
a
n
:
1.
A
l
l
o
c
a
t
e
d
C
o
s
t
s
b
y
D
e
p
a
r
t
m
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n
t
(
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c
h
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d
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l
e
A
)
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p
r
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v
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d
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c
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a
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l
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c
a
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d
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a
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de
p
a
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m
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t
.
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t
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l
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d
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nd.
2.
S
u
m
m
a
r
y
o
f
A
l
l
o
c
a
t
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d
C
o
s
t
s
(
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c
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)
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m
m
a
r
i
z
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s
t
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c
o
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ts
a
l
l
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c
a
t
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d
f
r
o
m
e
a
c
h
c
e
n
t
r
a
l
s
e
r
v
i
c
e
.
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h
e
c
o
l
u
m
n
l
a
b
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l
e
d
“T
o
t
a
l
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x
p
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d
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r
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t
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t
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v
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de
p
a
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m
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t
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h
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c
o
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l
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b
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d
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edger.
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e
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3.
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f
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l
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a
t
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n
B
a
s
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(
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)
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d
t
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se
r
v
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c
e
.
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t
a
i
l
D
a
t
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n
f
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m
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o
n
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d
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t
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f
o
l
l
o
w
i
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g
f
o
r
m
a
t
:
1.
N
a
t
u
r
e
a
n
d
E
x
t
e
n
t
o
f
S
e
r
v
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c
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s
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a
n
a
r
r
a
t
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v
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d
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s
c
r
i
p
t
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o
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o
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t
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t
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.
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l
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o
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ar
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2.
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o
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t
s
t
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b
e
A
l
l
o
c
a
t
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d
–
p
r
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n
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t
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f
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n
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n
c
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t
a
t
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m
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t
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.
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l
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d
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d
d
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p
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Fiscal Year 2015
CO
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l
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c
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b
y
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t
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4.
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t
a
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l
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c
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r
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m
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t
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l
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t
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l
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r
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m
a
r
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o
f
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Prepared May 5, 2016
1870 Divot Road
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www.costplans.com
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nd.
2.
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m
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o
f
A
l
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d
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v
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c
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d
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edger.
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3.
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B
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De
t
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:
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E
x
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S
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2.
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l
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d
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p
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5.b
Packet Pg. 145
At
t
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5
.
b
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P
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Fiscal Year 2015
CO
S
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5.b
Packet Pg. 146
At
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5
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b
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2014-2015 COST ALLOCATION
PLAN & COST OF SERVICES PLAN
Prepared by
Mahoney & Associates Consulting, LLC
1
Recommendation
1. Approve the 2014-15 Central Service Cost
Allocation Plans dated May 2016 (Attachments A
&B); and
2. Approve the Cost of Service Study completed in
December 2014 and updated in May 2016
(Attachment C).
Background
City contracted with Mahoney & Associates Consulting, LLC to produce annual Full and OMB A-87 Cost Allocation Plans (CAP) with the following criteria:
Conforms with 2 CFR Part 225 Cost Principles for State, Local, and Indian Tribal Governments (OMB Circular A-87).
Perform an analysis to identify and assign cost of centralized services to the benefiting departments and funds in a reasonable, logical and consistent basis.
Produce results that represent a “fair share” breakdown of costs that are defendable thereby significantly reducing the risk of law suits from external entities.
Common CAP Applications
Full Cost Allocation
Determine full cost of general
government activities
Reimburse general fund for
costs associated with
enterprise or internal service
funds
Setting User Fees
Supporting appropriate cost
basis of interagency
agreements
2 CFR Part 225 (OMB A-87)
Recovery of indirect cost on
federal awards
Reimbursement for federal or
state grant administration
4
Cost Allocation Plan Methodology
a systematic analysis and calculation of centralized costs
Classifying
Departments
Establish list of
departments
providing
“centralized
services”
Identify
departments
administering
federal or state
programs
Allocation
Develop method of
allocation by activity
Establish statistical
basis of allocation by
activity
Categorize Shared
Costs
Identify direct and
indirect costs to be
allocated
Perform Salary &
Wage Analysis of
employee
time/effort by
activity
Identify “disallowed
costs or activities”
5
CAP ANALYSIS
Expenditures Before Allocation
Total Expenditures
Central Service departments comprise
22% of total expenditures for the City.
A CAP allows the City to apportion
General Fund costs associated with:
Water, Wastewater and Parking fee for
service activities
Federal reimbursement for
administrative costs associated with the
Transit Fund.
22%
54%
2%
4%
8%
6%
1% 3%
22% Central Service
Departments
54% Other General Fund
Departments
2% Parking Fund
4% Transit Fund
8% Wastewater Fund
6% Water Fund
1% Whale Rock Fund
3% Other Funds
GENERAL FUND
6
INDIRECT RATES
Based on the Cost Allocation Plan analysis , the City
has the potential for revenue recovery of $4,164,747 .*
SOURCE
Wastewater Fund $ 1,591,041
Water Fund 1,477,598
Whale Rock Fund 122,510
Utility Funds $ 3,191,149
Parking Fund $ 684,603
Transit Fund $ 288,995
Total Potential Recovery $ 4,164,747
*Recovery is based on the Full Cost
Allocation
The annual Cost Allocation Plan is the foundation for
developing defendable indirect rates.
GENERAL FUND DEPARTMENT/FUNDS
FY 2015
EXPENDITURES
INDIRECT
OVERHEAD
COSTS
INDIRECT
RATE
Administration Departments $ 1,393,042 $ 145,164 10.42%
Community Development Departments 4,875,490 1,618,826 33.20%
Parks/Recreation Departments 3,836,142 1,387,342 36.17%
Police/Fire Departments 24,352,512 4,307,160 17.69%
Public Works Departments 5,491,358 1,736,206 31.62%
Parking Fund 1,816,313 684,603 37.69%
Transit Fund 2,824,097 288,995 10.23%
Wastewater Fund 5,785,713 1,591,041 27.50%
Water Fund 4,740,946 1,478,366 31.18%
Whale Rock Fund 819,409 122,510 14.95%
Other Funds 1,963,960 1,278,783 65.11%
Overall City Rate 57,898,982 $ 14,638,996 25.28%
8
COST OF
SERVICES
1.Identifies costs of providing the
Water and Sewer Enterprise
Funds:
1.Access to the City’s right of way
2.Police and Fire protection
2.Replaced the franchise in-lieu fee
which had previously been
charged to the utility enterprise
funds based on a percentage of
revenue.
Water Enterprise 2014-15 2015-16 2016-17
Public Safety $253,959 $148,054 $229,410
Right of Way $455,867 $321,554 $331,835
Total:$709,826 $469,608 $561,245
Sewer Enterprise 2014-15 2015-16 2016-17
Public Safety $228,648 $219,357 $259,982
Right of Way $321,927 $227,076 $230,337
Total:$550,575 $446,433 $490,319
9
Recommendation
1. Approve the 2014-15 Central Service Cost
Allocation Plans dated May 2016 (Attachments
A &B); and
2. Approve the Cost of Service Study completed in
December 2014 and updated in May 2016
(Attachment C).