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Home My WebLink About1984-05-22; City Council; N/A; Approval of Draft Cost Allocation PlanCm JF CARLSBAD — AGENDA ILL AR# MTG. 5/22/84 DEPT. FIN TITLE: APPROVAL OF DRAFT COST ALLOCATION PLAN \&DEPT. HD.Y^; CITY ATTYlQ /~"O CITY MGR. ^*" ozi RECOMMENDED ACTION: By minute motion, approve the Cost Allocation Plan as presented by staff and direct staff to proceed with a review of City fees. ITEM EXPLANATION: Shortly after the passage of Proposition 13, cities increased efforts to establish cost collection systems that would aid in establishing fees and charges to the users of municipal services. These cost systems typically include a cost allocation plan. This plan is a framework that identifies the users of services both direct and indirect. Direct services are those provided directly to the user such as police, fire, engineering services or building inspection services. Indirect services are usually called overhead. Examples of overhead services are Finance, Personnel, City Manager and City Attorney services. Indirect services also include departmental administration or shared services such as the Utilities Director and Parks and Recreation Administration section. A cost allocation plan provides the ability to allocate all costs to the point where services are performed and therefore establish charges or fees based on the cost of service and the demand for that service. At the council meeting of January 24, 1984, the city council directed staff to contract with David M. Griffith and Associates to prepare a Cost Allocation Plan for the City of Carlsbad and to review city fees with respect to the program costs presented in the Plan. David M. Griffith and Associates has completed the cost allocation portion of the study and is presenting this Plan to the council as an information item. Staff is requesting that council accept the Plan as presented. If accepted, staff will then work with David M. Griffith and Associates to complete a review of city fees. The Cost Allocation Plan indicates that the city provides $204,000 in overhead services to Water Enterprise. $62,000 to the Sanitation Enterprise, $374,000 to Engineering, $198,000 to Planning and $128,000 to Building just to list a few. These allocations will be very important when reviewing the fees the city charges for city services. The review of fees will be presented to council in early 1984-85. Council will have ample opportunity to evaluate the results of the fee study before making any decision on fee adjustments. AB # May 22, 1984 Page 2 FISCAL IMPACT; Although the Cost Allocation Plan by itself has no fiscal impact, the results of the Plan used in the fee study should have considerable influence on the amount of revenue the city collects from fees. The council, however, has full control over the establishment of higher or lower fees for city services so no computation of revenue changes can be made at this time. EXHIBITS: 1. Cost Allocation Plan for the City of Carlsbad prepared by David M. Griffith and Associates. (On file in Finance Director's office) PRESENTATION TO THE CITY COUNCIL OF THE CITY OF CARLSBAD Presented By: Louis E. Chappuie Richard L. Pearl May 22, 1984 Prepared By: DAVID M. GRIFFITH AND ASSOCIATES, LTD. 2508 Gar field Avenue, Suite D Carmichael, California 95608 (916) 485-8102 David M. Griffith and Associates, Ltd. (DMG): • National consulting firm specializing in cost allocation and fee determination. • California Clients - 25 cities and 42 counties. DMG selected in competitive bidding process by Carlsbad. Commenced work in February. Phases: Phase I - Cost Module - Develop an overhead allocation of costs to determine total program costs. Phase II - User Fee Study - Provide an analysis of user fees and costs. Cost Module: • Distributes costs from central service programs and administrative programs to user programs. • Utilize DMG computerized cost system. • Distribute costs "fair and equitably" using allocation bases. 77 allocation bases utilized in Carlsbad. Purpose in allocating costs: • Establish administrative charges to enterprise funds. • Provide basis for determining full cost of city services. • Provide management information. Comparison of Current Enterprise Administrative Charge to DMG Developed Charge (198*): Current DMG Fund Admin. Charge Charge Difference Water $ 95,333 $203,665 $108,332 Sanitation 68,411 62,330 £ 6,081.) Street Lighting 2,225 12,479 10,254 Redevelopment 35,189 73,110 37,921 Housing Authority (a) 11,900 27.148 15.248 $213,058 $378,732 $165,674 (a) Excludes Building Division's direct service cost component. Fee Areas To Be Looked At: • Planning • Engineering • Building • Police • Emergency Services • Water • Sanitation • Recreation Sample of Carlsbad Cost Allocation Plan: • Department - Personnel • Budgeted Personnel Department Expenditures $186,000 • Administrative Charge to Personnel $ 53,000 • Total Personnel Department Expenditures $239,000 • Allocated in four activities: Personnel Services Recruitment Services Labor Relations Worker's Compensation Administration « o c 2 Icfc— o «/> o — o i5! SSS— C ui 0§TZU 0 Ct. a«*- 0o a o > 3 X IrtO "•I/I u. -I 0 <O00 •» in 10 o> <o n t- N w ci •*• ID * r-oo a> « r- « o> «- n oo o O * in 10n t» n O O w in oo ~ v n O 10 oonio •»• — in•vui UO r« mr-tannou)* no> in — o O >- » in atu> ^ow^ —oo " »• ^ »• ^ 10 *• neo -2:3 u oin o t*u. a i- u too ui o »-a. i/> _j ->• i- _i toH o i/> < eox ••• o «-O in o t- •»»- vi intor- <x o> w n — aj in in10 o Z U, M , i0) 110) I- otUIa.oUIf- UO uo GO O a.2 m in o < 2%o •» o1-1 ini- ae -> O« oa _j oW Ou. tx i-O uia. 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CO CO «<» Oljr>ID tO ftce in ...< -t in in 01x < •<- co «Xi- »- nDO *»in t- re co en <•» oo in . n iCM icMOOeO'-'-'-n^*- r» ^ v CM 10 i e>I CO• 10 Ci s Ul CO 00 in > Ul Z X (9 >XMZOCUIQZOo «a ><« x<ZXCLUI i aeoaxOUIZ<Q ^ Ul ^4 I ^t QC \U ^* ^™ I/V ^* ^" ^* ^ 4 CD ^ U (/) ^J ill (9 Z t>* i u ^J U ^^ ^J Z -J<UH-Z >- i- t- t- z i uiaae>a«/)oaui_i_iaea!ae>OMMM uui<uu<uooa!nui-a.a.oa.a.ocoa a.a.u!u!u.auicoxa §OOKOOOOO<OOOMO«-CMO<->OOOOOOOOOO a.« a v> aUl t~»'»'*U5CJP<C>((N«« O Oi- at COST DISTRIBUTION MODULE PRESENTATION TO THE CITY OF CARLSBAD, CALIFORNIA APRIL 2 6,198* Prepared By: DAVID M. GRIFFITH AND ASSOCIATES, LTD. 2508 Garfield Avenue, Suite D Carmichael, California 95608 (916) 485-8102 I David M. Griffith and Associates, Ltd. (DMG) was retained by the City of Carlsbad to conduct an analysis of the full costs of City services and the revenues received for those services. The study is to include identifying: (1) internal staff support to all City programs, (2) the cost of providing specific fee for service activities to outside users, and (3) the proper administrative charge to the City's Enterprise funds. Our work plan consists of two modules. The first (cost module) a copy of which will be discussed today, develops the total cost of staff support/administrative services to the City's operating programs. Included in this report is the administrative charge to the Enterprise funds. The second (revenue module) utilizes data contained in the cost analysis and presents an in-depth investigation into the costs of providing specific services and related revenues. The purpose of this meeting is to: (1) Show you how to read and interpret the cost module, and (2) Request your review, critique and response to the information contained in the report. In a large measure, the validity of the final report rests on the assumptions (and results) contained in this report. At the operational level of municipal organizations, detailed analysis of service activities quickly becomes complex. To prepare the attached document, many people were interviewed and a large body of statistics was gathered. Final manipulation of the data was accomplished by using the DMG propriatary computer system, the results being the report displayed here today. The review document has been labeled "DRAFT1 as we know it may contain errors which will be corrected in the final version. Your comments and corrections will be incorporated into the final version of the COST module and thereupon into the REVENUE module. Illustrated Guide to Reviewing the Cost Analysis The following information has been developed to illustrate to you how to read and use your cost allocation plan. Although there is a sizeable volume of data and information contained in your plan, this document has been designed to be read and interpreted by the non-technical user. In the DMG cost allocation plan all plan departments are structured in a consistent fashion, and once you become familiar with one department's "flow" of information, you will be able to easily review them all. As you are aware, the cost allocation plan accumulates and distributes all direct and indirect costs of providers of services (generally referred to as the staff, administrative or central service departments) to the users of services (line departments). Essentially, the plan provides a cost accounting of who does what, for whom, in what quantity, and for what total price. The primary objective of a cost plan is to accumulate and distribute costs of a particular service area to the specific users of that service. Typical central services are finance, personnel, data processing and so forth. Administrative support units are typically Parks & Recreation-Administration, Police-Administration, etc. The basis for distribution can be either a direct use basis, i.e., hours of use (data processing audit, attorney hours, quantity of use, photocopy usage, fleet services) or proportionate share (general administration, accounting services, risk management services). The goal of the cost allocation is to develop a fair and equitable means of distributing the cost. The plan does not indicate that a particular service is worth the cost of the service, only that the cost of the service has been equitably distributed. In the DMG cost allocation plan each central service section has the same components. These are as follows: • Narrative - Description of service(s) analyzed (labeled xx.l). • Total Cost Development - Compiles direct and indirect costs (labeled xx.2). • Program Development - Creates subprograms and accumulates all costs (labeled xx.3). • Program Distribution - Establishes allocation base(s) and distributes costs to all appropriate users (labeled xx.<f through the total number of programs). • Program Summary - Accumulates the various program distribution costs by plan section. (This is the final section and is numbered sequentially after the last program distribution.) On the following pages a single central service of the plan, the Finance-Accounting program, has been extracted and annotated. This is the 11 th plan section, so all schedules are labeled 11.1, 11.2, 11.3, etc. As indicated previously, all plan sections are similarly structured. Narrative Plan Section This plan section should fully describe the functions or activities that the service area performs, define any subprograms that have been created and discuss the allocation basis used. Any unusual aspects of the cost treatment should be highlighted and answered. In reviewing a central service allocation, the reviewer should first read the appropriate plan section. The narrative should answer the questions concerning why and how the allocations are made. *• m B L < >O (.H. I B— U1w- +1« Co.U B O B B B£• a-HB B X— O uj 551 o c e XU. 3 «£<- i : 1 5 ° ii^c&5as B B 0«;• °0 O• c. • £ B >*•«l;«rB S3 TJ 0 U CE C *• O OT> • C —• o • . «*B E X E B 38C. — *» L. LO- 0 f - B — £•f. O n Ss2. S ' TJ O 0O « j-— *• O TJ• 0 B •*• iCUB C.I. O B C. 0 OO — *• £ B 0-<t- -H B t- O U 6 — —B C (. • > B— 3 O *• i. **£ «- C B O— C B l/> **0 M B E •Sisr.iC £ ** §-f — Oin « •n•» xcoB*ir?°° a •- n i • %- B B 80 L£ o B en '•• IB? ' *• U i. L >£30 B BS«- D.TJ I- BQ. 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B£«-£e c e *••«- B »• B o£ B TJ C -B •»• t- O B - B C — — ** —O 5 3 *• 0 <• E CO B 4»« B O Ic1 8. T) 4 O in Costs to be Allocated Total Departmental Costs — This annotated schedule, always xx.2, begins with the direct costs for the department in the year being reviewed. Referring to the annotation: • A - Expenditures — Departmental expenditures for the year being reviewed are depicted here. This amount must always tie into the appropriate financial record. In this instance, we are using the 1983-84 budget. • B - Deductions — This amount is deducted. Typically, capital outlay is deducted, as the costs of capital items are recovered through depreciation or use charges. • C - Allocated Additions — The additions represent support costs received from other central services. If you wish to see how these costs are derived you must turn to the appropriate central service plan section. The first and second allocations relate to the "two cycle," step down methodology that the DMG model employs. In brief, it assures that all central service departments are treated equally in the cost accumulation/distribution process (ask your DMG consultant for a detailed explanation, if desired). For normal review purposes, concentrate on the Subprogram total. • D - Departmental Cost Adjustments — Adjustments to departmental costs are entered here. The adjustments should either be obvious from the title or explained in the narrative. In this particular case, there are three adjustments, and they are explained in the narrative. • E - Total to be Allocated — This is the algebraic sum of A through D. The amount is carried forward to the subsequent schedule. Turning to the schedule it may be seen that budgeted program expenditures for Fiscal Year 1983-84 for the Accounting program amounted to $249,071. Considering departmental overhead charges and other adjustments, the actual total cost of this operation was $436,453. It is this latter amount that must be allocated to the users of the service. ui eo D «tUI t> M U. g gM Ol «o *• co CM nt*oN « CM m CM «•>«- in • r» n CD»- CM oS< UI1 t-H <-a uQ ui O< O -1 V> UI < S*"|o> inn S OmCM CM n iCD I CM CMe>CM• » » »- in e 8 i- 0 »4 _l <M 2^^u. t. auia M in o UI M K K (0 MO V. Q UIt- Z 0»• III^. a.^ XUI >•« _i «»- *I4O. i•^»- oUIO _l< o ^ • • §i>4 f-fr* §< oUIi- u _l_l < UIV) a.iUI ^—1 1 UIl/» >- _l U O*-OOOOO OZ»-lllCMOOf-CO *§-.UI M UIa in z a3 « Z UI MX O t UIK§UUo t- o. a. < ooo"Z CM ^ ^ ^DOITIONS4£ Oi^<»-o1^UUSTMENTS :D (-in8_i£ »-or Q.UIo « »- *1| H O > O^*U.a u o<> ac_i tn BV V* Kb in i>- ou < UIz a UIO_l < ^^^" OUIK i_i_i« UI0 _l <»-0 Schedule of Costs to be Allocated by Function This schedule, always xx.3, develops subprograms or functions within the main plan department/program being analyzed. A maximum of eight subprograms (or functions) can be developed; the narrative should describe why and how a function was created. The bottom line, "Total Allocated", accumulates all direct and indirect costs associated with each subprogram. The annotations A through E can be seen on the previous schedule. The allocation of General Accounting (G) is shown on the subsequent schedule. Developing this schedule represents much of the actual cost accounting work done by the DMG accountant in the course of an engagement. Each central service department to be included in the cost allocation document must be interviewed to determine what is actually being done (i.e., what are the activities or functions being performed) and for whom. In the case of the City of Carlsbad, it may be seen that there are seven functions (plus additional functions continued in the following plan department). Once this is determined, individuals' times must be allotted to specific functions. The accountant assigns specific individuals to functions (or divides them among functions) based upon the best data available. If a person is 100 percent involved (such as in payroll) the assignment is relatively easy. If the person works in more than one function, the accountant looks first for time records, second for some statistical measure of workload and, finally, time estimates. co Ul 0 gi%% O MV) U, no 000 n o> co P> I 0 0O n 0 in 0* N 0 0 jro *ggS8CO U tna uiIII U < Ulo in vtet ui I-I- Uz u CM o r» CMT o^ *•CM n CM •«• CM o> n 0 n«.;».:N ID »• 0 •• 0 CM • 1^ ••CM -CM CM n <• *• oQ *• O 0 <»m n> CM «- f 0 •o> Xm S < UJi »-i- < -CL OUO M Ul < S"1 r u<m I- co tf>M »• oU U o Ul § CJ >u << a. crt_i ui JO O Moc >> oc< Ula. 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Ul tf)Z ui 1FRINGE BEIPERCENTAGm0coo>00cM«- ^0 *" p- 8 S V) >-ui ne tf) <tfl Ul Ul -JO.Z X O p- XUl p- w 3 uia. o ui > ox z a tfio aui ocguiuiz -10 O X tf>M M -1 <a u. a -in- ui p- aUl Ul U. O. Z > I UlX O-JOQ.«<O.X o tfip-a.tfio.p-oo ^i oT CM ** tf) Ul-1 DC« 3h> p-1DEPARTMENEXPEND IX) CM - tf) 1 y I p- I tf> 1 V)ICOST ADJUDEDUCTIONvy; 0r>«o ?; •A** inen*. tn 1ADDITIONSDATA PROCALL DEPTSr*s>f * ^/ O O O ^» • *u r w Z i • tf) a Mo t-o-» tf» -j 82?< < op- >• <DEPARTMENCAP OUTLASVC / OTHPROF SVC» 8 * Zo 1 I FUNCTIONA?j 1 Z M 1552 < MO Ul Op- O IRE-ALLOCAALLOCABLEDISALLOWEin 8 § ^B •£ § J p- vy) O 0) V ••n SCM tfltf)• • yj ADDITIONSDATA PROCALL DEPTS?o> in* CO § ^ ^u 3 § CM n n w u zX inOo<- oinu.o' o«- O8 u«D -5 I §8 Un u in OB IU 0U U f- * IIIu in ina Souit- £u MB Nn0 nv S < u•15• o. u8UI OQ-la -iM Ul< S Z ill< a H O Oin P n in S'8 in_IUJ-JO a > «- s : uia. in oca |i= uin «)• 0 zo o* n10 Vn 0 i» § j tt Detailed Allocation This schedule, or series of schedules, distributes the "Net Allocated" cost(s) described in the previous section (xx.3). There is a separate schedule for each program or function depicted on the "Schedule of Costs to be Allocated by Function". Each distribution set, xx.4 through xx.10, relates to a single program or function. The first column, "Allocation Units", establishes the distribution base. Units can be any measure of activity and is normally stated as either actual numbers or percentages. By following through to the end of the "Allocation Units" column it may be seen that the allocation basis is Total Transactions and there are 8,276 in the sample. "Allocated Percent" is the corresponding percentage of each plan department's unit total to total units. "Gross Allocated" is the proportionate cost of service provided and is the product of the individual allocated percentage multiplied by the specific function's net allocated cost. In our example, the Klross Allocated' cost of the subprogram General Accounting is $95,78*. The cost to the Planning program is 12* f 8,276 units = 1.50% x cost = $ 1,437. If> for some reason, a department was charged in the fiscal year for services, the charge would appear in the "Direct Billed" column and would be offset against plan developed costs. The important point is that the "Total Allocation" amount in the final column should represent the cost of the service received from this program less any billings. Selection of an allocation base is an important aspect of the cost accountant's work. An appropriate allocation base must establish a meaningful link between effort (cost) and service received. In the case in question, we are saying that the function General Accounting can be best allocated based on total transactions. There is no single "right" allocation base. In selecting an allocation base the accountant must determine: • that the base establishes a "fair and equitable" link between the service performed and the service received. • which departments receive the service. • that data to support the allocation base are obtainable with reasonable effort. The words "fair and equitable" eminate from the Federal Circular OMB A-87. They are important, as one must remember that the document being produced is a cost allocation and not a complete cost accounting system (although it comes close). The point is that there is no single base that provides the right answer, rather a combination of bases used throughout the document that provide a "fair and equitable" answer. ui CD -it-<< ^» t)oo o0nn'>-(Dno0o»i*CMO>«o>inoi(0'>-<-o>cM«cMincoiDiDrMCN03O'>-vcM«-n«noi<oi-0acon«o»cofD'>-o>noaon<rincMino>ne- * in «N in «- h- n m «- r- CM o m 0 n ID IP *• CM «- o «Iff U. uu> o B * « n o> ^ o> o> o> « »«• 01 V) OB in g> t- 0 w o o o> ^r w o> « CM m ID •-w m n «« « or> w »• «r «» •• * O O n « *• 0 in » *• in CM in m o wo> e n ^ oo n r- »• »-»-r- w '•wcp* —*-•»• CD 09 •09 cxe)in<c — ••O>Ot*»*«*-*O>0OICMOieO«»l-*-CMicocor^nr»*-moioi»-*eocMO>OO^r'* »- «• o O n CM einn — incMinin' w o> w P( »- «o r>-00* — — -inc> uu< i- o: u ui_i ui -i• < Ct -I• o. or «-••«i ui u o O! O ZuiI (9 M. 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OKI iMZO<XU.<i-ilC9i i <<OK<inlKOKivK>->-X'<<o3<otnuii IO*HIIUUI >-i_i-Joia:iuicrzzUtti i > i _i i i ><. iOOOOOOO<OOOCMOCMOOOOOOOOOOOMOOOOOOOOOOO<^<-CM«-n«OOOCM UJOH- •r*««mcMCMCMCMnncM<D*-<MC.CMcicMnnn<•»*»OBIO»'- SCHEDULE 11.12FISCAL 84(CONTINUED)IAD, CADEPT-A.OCATION SUMMARYACCTS ENTERPRS CASHIER BUDGET ACCTGPAYABLE ACCTG SERVICES COORDIN B•H •** I/I Ul -1 < < 1- _l UlUZ m _i o MO OHU. U. 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Central service departments are listed down the left hand column; receiving departments are displayed horizontally across the page. Each cost allocated to a particular department/program can be referenced back to the appropriate central service plan section. Start your review with the Departmental Cost Summary to see which program established the cost, then work backwards to the appropriate cost function, Costs to be Allocated, etc.. The bottom line on Schedule A, "Total Plan Allocated" is the full cost of providing overhead services to the respective programs. 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