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HomeMy WebLinkAboutPresentation to be Given by the Consultant, Public Resource PRM PUBLIC RESOURCE MANAGEMENT GROUP, LI.C. PRESENTATION TO THE CITY OF HUNTINGTON BEACH For: Cost Allocation and User Fee Study MAY 16, 2005 RECEIVED FROM a 1, /LICKS_ AS PUBLIC RECORD FOR COUNCIL MEETW OF CITY CL RK OFFICE JOAN L FLYNN,CITY CLERK 1380 Lead Hill Blvd, Suite 106 Roseville CA 95661 _� > Tele. J16-677-d233 Fax: 916-677_283 www.pnngoup.net PROVIDING PROFESSIONAL SERVICES TO GOVERNMENT Introduction Public Resource Management Group — Professional Consulting Group — Cost Allocation / User Fees: Staff: Brad Wilkes, Erin Payton, Nicky Cass, Jeff Wakefield and Mike Adams (staff of 12 — 85 current clients) Recent Clients: Whittier 4 Burbank Chino Hills 1� Salem, OR Sacramento Emeryville San Mateo County* Anaheim Cupertino Riverside County* San Jose La Mesa ► Spokane Co, WA*' $ Long Beach $ La Mirada Denver, CO* San Francisco Los Gatos Roseville Campbell Purpose of the Presentation: 1) Introduce our Team 2) Review the goals and objectives of the Cost of Services Study 3) Review the studies methodology 3) Provide an update on project status 2 Goals: Identify and understand the full cost (direct and indirect) of city services State Law: AG Opinion 92-506 and Gov. Code Section 66001 ...direct relationship between the service provided and the fee charged.... ... fees should not be set at a level higher than the full cost of providing the service... Objectives: 1. Catalog User Fee Related City Services 2. Calculate Direct Cost of Services a. Personnel Costs Salary & Benefits b. Supplies and Services 3. Calculate the Indirect Cost of Services a. Citywide Support Accounting, payroll, city manager, legal, building maintenance, etc. b. Departmental Indirect.Cost of Services 3 why? A City is not a business — however — A city can be run business-like... To successfully manage resources - cost information is a must in order to make sound: 4 General fund subsidy decisions 41� Supply and demand decisions 4 Cost and revenue decisions 4 Tax or fee decisions Methodology: PRM Full Cost of Services Study — Communication and Technical Plans: 1. Communication Plan ■ Citywide Kickoff Meeting ■ Interim Status Reports ■ Mid-project presentations ■ Multiple departmental review ■ Presentations to interested parties 4 a �a a� a a a a a a ■a a a a a a a a a a 2. Technical Plan — Full Cost Analysis a. Indirect Costs ■ Citywide indirect costs ■ Department indirect costs b. Direct Costs ■ Direct departmental costs ■ Cross department costs ■ Direct costs Cost Allocation Plan (CAP) distribution of city-wide administrative (central service, overhead, indirect, etc.) departmental costs to all departments that benefit or receive service from them. 1. Concept developed 30 years ago: 4 Direct operating programs benefit from the general city structure, therefore, the funding for the direct operating program should reimburse the local government for that support s 2. Problem: 4 Local government accounting systems focus only on the direct cost of governmental services, i.e.: ■ Personnel costs of the operating department Personnel costs by individual staff member ■ Supply and Service costs of the operating department Calculation of the full cost of government services was not possible 4 The cost of the city support (indirect cost) supplied to direct programs and services was missing (see illustration below) ■ Costs of city support services that benefit community development ➢ Costs of accounting (payroll, accounts receivable,fixed assets, etc) ■ Personnel costs of community development director, clerical support, etc. ■ Supply and services cost such as: building maintenance, utility costs, custodial expense, etc. ■ Accounting systems do not track costs at that fine of level ■ Direct Cost vs. Indirect Costs ...direct costs can be tracked and accounted for...indirect costs can not... 6 1• i i � � i � i i i i i i i i i i i i de Accoiing- Budgeting Cost Plan Indirect Costs a ill Bldg Maint City Manager Legal Support g g Departmentwide MP.TrCommunityIndirect Costs Police Dept Develapmt Enterprise Funds public Works Cost Plan Activity Building Engineering Plan Indirect Costs Oection IC" Activity Direct e3eni0rr._:`; Costs Full Cost of User Fee Service Planer .11 5. Broad Number of Uses — Full Cost of Service: 4 Federal/State Grant reimbursement 4 SB 90 Claiming (State mandate reimbursement) � Calculation of general fund support costs to non-general fund departments/services $ Indirect cost of providing user fee related services to the public — key component to full cost analysis (see example on the next page) DECISION - MAKING FLOW CHART WHO 8-E of `T �g• EXAMPLE,SERVICES BENEFITS? SERVICE? = O COMMUNITY PUBLIC 100% TAXES Police Patrol Services Primarily the Community w/less Public/Private Mostly Taxes & Senior Class & Youth Sports Individual Benefits Some Fees Primarily the Individual w/less Private/Public Mostly Fees & Adult Sports Community Some Taxes Benefits Individual Short Range Planning Benefit Only PRIVATE 100 % FEES (i.e. Swim Pool) 8 Proiect Status: Steps Completed: 4 Cost Allocation Plan: Indirect cost of providing general fund support to operating departments has been calculated ■ Cost Allocation Plan is 95% complete ■ Presentations have been made to: 1. Senior city staff 2. Finance committee 3. PW commission 4 General Fund User Fee Portion of the Study: 1. Departments interviewed 2.. Data collected 3. Direct costs calculated ■ Draft Summary Cost vs. Revenue charts are attached 1. Exhibit I - Total Cost By User Fee Area 2. Exhibit II - Current Source of Funding By User Fee Area 3. Exhibit II - Total General Fund Subsidy By Fee Area 9 Exhibit City of Huntington Beach Total Costs by User Fee Area 2004/2005 a. 'Tota/ Costs;-User a C'o"sts°Non fee Department,'-, costs Fee Services Services Community Services $15,174,525 $5,330,300 - 35% $9,844,225 65% Public Works General Fund $6,532,310 $2,286,081 35% $4,246,229 65% Water Fund $40,496,257 $256,760 1% $40,239,497 99% Refuse Fund $10,327,320 $181,359 2% $10,145,961 98% Police $56,439,271 $4,487,551 8% $51,951,720 92% Fire $23,482,585 $1,368,296 6% $22,114,289 94% Building&Safety $4,184,472 $4,184,472 100% $0 0% Planning $2,496,753 $2,191,049 88% $305,704 12% Code Enforcement $1,007,693 $82,380 8% $925,313 92% City Treasurer $2,040,234 $824,808 40% $1,215,426 60% Grand Total: $162,181,419. . , $21,1939054 t3,T 140,988,364 ' 87% 10 il■li li i i>• i i li _i i i i i i i i i i i i Exhibit II City of Huntington Beach Source of Funds - User Fee Activities - 2004/2005 Costs, User Funded by Genera/Fund Department Fee Services User Fees Subsid Community Services $5,330,300 $3,412,872 64% $1,917,428 36% Public Works General Fund $2,286,081 $1,776,285 78% $509,796 22% Water Fund $256,760 $93,405 36% $163,355 64% Refuse Fund $181,359 $2,550 1% $178,809 99% Police $4,487,551 $3,706,409 83% $781,142 17% Fire $1,368,296 $578,045 42% $790,251 58% Building&Safety $4,184,472 $4,174,498 100% $9,974 0% Planning $2,191,049 $1,996,887 91% $194,162 9% Code Enforcement $82,380 $56,471 69% $25,909 31% City Treasurer $824,808 $485,383 59% $339,425 41% Grand Total: $21,193,654:'l $16,282,805 77% . $4,910,250 230/0 11 Exhibit III City of Huntington Beach User Fee Revenue Analysis 2004/2005 Revenues @ increased Costs, User Genera/Fund Current Cost Recovery (Decreased) De artmenf Fee ServiMFV, Subsidy w, Fees ;> ";s Po/icy Revenue Community Services $5,330,300 $1,917,428 $3,412,872 Public Works General Fund $2,286,081 $509,796 $1,776,285 Water Fund' $256,760 $163,355 $93,405 Refuse Fund $181,359 .$178,809 $2,550 Police $4,487,551 $781,142 $3,706,409 Fire $1,368,296 $790,251 $578,045 Building&Safety $4,184,472 $9,974 $4,174,498 Planning $2,191,049 $194,162 $1,996,887 Code Enforcement $82,380 $25,909 $56,471 City Treasurer $824,808 $339,425 $485,383 Grand Total: ;$21,193,054 $4,910,250 $16,282,805 $0 0% . $0 Project Status: Next Steps: ■ Receive final comments from City review ■ Address recommendations for fee adjustments ■ Deliver final report 12 Attachment Example User Fee Data Worksheets Page 1 of 9 FULL COST ANALYSIS ILLUSTRATION Accounting - Costs A/K etc. Payroll Bldg Maint City Manager Legal Support Budgeting Citywidew'de Indirect Co I 14-1 �-[Departmentwide _ _ � ° ' - ` Enterprise Funds ° Public Works Indirect Costs --L Jr- 7 Activity Building Engineering Planning Inspection ---j, Indirect Costs +-- A Direct Senior Costs-User Fee Planner Direct Ljser Fee 4- ------------ J-------- : Planner�� Page 2 of 9 Agency: Example City Department: Planning Fiscal Year: 2002/2003 SERVICE DEFINITION Service# Service Name Annual Current Fee Type of Volume Service 1 Appeal 3 $100.00 Fee 2 Arch Appr-Minor Mod 4 $138.00 Fee 3 EIR Review<1 ac 1 $3,723.00 Fee 4 EIR Review 1-5 ac 1 $5,131.00 Fee 5 EIR Review 5+ac 1 $6,166.00 Fee 6 Extension of Time 2 $1,122.00 Fee 7 Fence Exception 10 $138.00 Fee 8 Fwy Oriented Sign 2 $0.00 Fee 9 Gen Plan Amd<1 ac 1 $3,723.00 Fee 10 Gen Plan Amd 1-5 ac 1 $5,131.00 Fee 11 Gen Plan Amd 5+ac 1 $6,166.00 Fee 27 SARP(Resi) 10 $139.00 Fee 28 Temp Signs 12 $0.00 Fee 29 Tent Parcel Map 4 $2,489.00 Fee 30 Tent Subdiv Map 2 $3,723.00 Fee 31 Text Amendment 1 $0.00 Non-Fee 32 Tree Removal Perm 25 $0.00 Fee 33 Undergr Util Waiver 20 $0.00 Fee 34' Use Permit 10 $1,796.00, Fee 35 Variance(Non-Resi) 1 $1,796.00 Fee 36 Variance(Resi) 1 $1,122.00 Fee 37 Zone Change>1 ac 2 $3,723.00 Fee 38 Zone Change 1-5 ac 1 $5,131.00 Fee 39 Zone Change 5+ac 1 $6,166.00 Fee Page 3 of 9 i w w M w w w .. ... .■. ... .■. ... Agency: Example City Department: Planning Fiscal Year: 2002/2003 STAFFING INFORMATION Position Tile #of FTE Total Salary r Title 1 Comm Devel Director 0.88 $121,724 2 Secretary 1.00 $57,544 3 Planners 4.00 $285,658 4 Planning Intem 0.50 $13,520 5 Sr Planner 1.00 $100,010 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Total Salaries: $578,456 Interactive Factor. 100% Update individual salaries-OR-apply a factor to adjust all salaries proportionately. Page 4 of 9 Factor will be applied to salaries on Labor Cost Worksheet. �w w w w lulls w � Ill. w w w■ w■ w w. I� I. .■. .■. .■. Agency: Example City Department: Planning h`off Fiscal Year: 2002/2003 �� `�,;, Service#: 34 g Service Name: Use Permit Annual Volume: 10 1 2 3 4 5 6 7 Comm Secretary Planners Planning Sr Planner Devel Intern Volume per Position Title: 10 10 10 10 10 10 10 Ave#of Ave#of Ave#of Ave#of Ave#of Ave#of Ave#of Step Description: Minutes: Minutes: Minutes: Minutes: Minutes: Minutes: Minutes: 1 Pre-Meeting 2 Initial Consultation 60 70 40 3 Application Review 60 70 200 4 Public Notice 15 5 Draft r 60 70 6 Copy V U� l0 45 1 i `i P� 7 Stuff 8 Label 3 I 60 9 Postage 10 Inquiries from Notice 60 70 11 Agenda Report 30 30 200 12 Resolution 15 30 300 13 Premeeting Conference 20 80 14 Meeting Set Up Meeting 60 120 Post Meeting Council Memorandum 25 40 Minutes 120 Correspondence 60 60 n �o 15 Total Minutes: 240 420 1,200 240 Total Hours per Unit: 4.00 7.00 _ 20.00 4.00 Total Annual Hours: 40.00 70.00 `v 4 200.00 � � 40.00 If the annual volume processed differs by position title,input individual volume statistics per position. Default volume is what was entered on Service Page 5 of 9 Time estimates may be entered either on a step-by-step basis,or in total minutes. If entering step-by-step,totals will be calculated. If entering total; LABOR COSTS PER SERVICE AREA Agency: Example City Department: Planning Fiscal Year. 2002/2003 Annual hours per FTE: 1,800 Staffing Information Labor Totals 29 30 31 32 33 34 '.. 35 Annual Salary Prod General Tent Parcel Tent Subdiv Text Tree Removal Undergr Uhl Variance(Non Position Title t #of FTE Service Areas Use Perms HourlySala Hours Admin Ma Ma Amendment Perm Waiver " Res!) 1 Comm Devel Director $ 121,724 1,584 ToralHrs.• 1,293.50 290.50 8.00 6.00 5.00 12.50 40.00 3.00 0.88 $ 76.85 Total Sal$.' $ 99,400 $ 22,324 $ 615 $ 461 $ 384 $ 961 $ $ >,, 3 074 $ 231 %of Total. 81.66% 18.34% 2 Secretary $ 57,544 1,800 Total Hrs.- 1,742.88 57.13 20.00 16.00 5.00 25.00 2000 70:00 6.00 1.00 $ 31.97 Total Sal$.• $ 55,718 $ 1,826 $ 639 $ 512 $ 160 $ 799 $ 639 $ 2 238 $ 192 %of Total.- 96.83% 3.17% 3 Planners $ 285,658 7,200 Total Hrs. 7,200 (0) 80.00 60.00 25.00 100.00 40.00 200.00 30.00 4.00 $ 39.67 Total Sal$.- $ 285,668 $ - $ 3,174 $ 2,380 $ 992 $ 3.967 $ 1,587 $-,' 7,935i $ 1,190 %of Total,- 100.00% 4 Planning Imem $ 13,520 900 TotalHrs• 900.00 0.50 $ 15.02 Total Sal$. $ - $ 13,520 $ $ - $ - $ - $ 96 of Total,- 100.00% 5 Sr Planner $ 100,010 11800 Total Hrs.- 1,800.00 12.00 10.00 5.00 6.25 500 40.00 4.00 1.00 $ 55.56 Total Sal$.. $ -100,010 $ - $ 667 $ 556 $ 278 $ 347 $ 278 1V, 2 222r $ 222 %of Total. 100.00% Total Salary Cost: $ 578,456 $ 540,796 $ 37,670 $ 5,095 $ 3,909 $ 1,814 $ 6,075 $ 2;504 S z=° 15 469 $ 1,835 Percentage of Total: 100.00% 93.49% 6.51% 0.88% 0.68% 0.31% 1.05% 0.43% , 2.B7% 0.32% Annual Volume: 4 2 1 25 20tf,<'.'; `=10 .1 Salary Cost Per Unit: $ 1,273.71 $ 1,954.34 $ 1,813.75 $ 242.98 $ 125.21 5""1;546€90 $ 1,834.84 r E f 5/15/201,5 Public Resource Management Group Page 6 of 9 TOTAL COSTS PER SERVICE AREA Agency: Example City Department: Planning Fiscal Year: 2002/2003 Materials&Supplies Interactive Factor. 100% 30 31 32 33 .34m; _� 35 General Tent Subdiv Text Tree Removal Undergr Util Variance(Non Exduded Use Permit r Admin Map Amendment Perm Waiver Resi Labor Costs: Salary Cost $ 578,466 $ 37,670 $ 3,909 $ 1,814 $ 6,075 $ 2,504 $ 15;469 $ 1,835 100.00% 6.51% 0.68% 0.31% 1.05% 0 43% " 2 67% 0.32% Redistribution ofGenera/Adm/n Salary. $ (37,670) $ 272 $ 126 $ 423 $ 174 �4 07& $ 128 Total Salary: $ 578,466 $ 4,181 $ 1,940 $ 6,498 $ 2,679 $ 16547 $ 1,963 100.00% 0.72% 0.34% 1.12% 0.46% :r2.86% 0.34% Benefits: $ 128,268 $ 927 $ 430 $ 1,441 $ 594 fir$ 3;669 $ 435 Subtotal: $ 706,734 $ - $ 5 108 $ 2 370 $ 7,938 $ 3 273 °$ �20'216< $ 2,398 Materials&Supplies: 8. Prof&Spec Svcs(550) $ 5,100 $ 5,100 $ - $ - $ - $ All Other(550) $ 58,066 $ 420 $ 195 $ 652 $ 269 '_$ 1661 $ 197 All Other(551) $ 32,413 $ 234 $ 109 $ 364 $ 150 ;o$ $ 110 Spec Dept Exp(552) $ 4,340 $ 4,340 $ - $ - $ - $ - $ $ All Other(552) $ 19,081 $ 138 $ 64 $ 214 $ 88 4 ``546 $ 65 Arch Advisor(@$150/hour) $ 46,800 $ : 000-- Subtotal: $ 165,800 $ 9,440 $ - $ 792 :$ 367 $ 1,231 $ 507 `$ .9,13*- $ 372 Indirect Allocations: Gitywlde Overhead CAP Allocation to Planning $ 321,528 $ 1,659 _$ 770 $ 2,579 $ 1,063 t$ 6 567 $ 779 - Uw o DepaitmeotalOveihead ` CD Allocation to Planning $ 103,532 $ 3,368 $ 1,563 $ 5,234 $ 2,157 : ,13 328, $ 1,581 Bldg Allocation to Planning $ 10,819 $ 195 $ 90 $ 303 $ 125 k$ _ry J772. $ 92 Subtotal: $ 343,956 $ $ 5 222 $ 2,423 $ 8 116 $ 3 346 $ -'20 667; $ 2 451 z Full Cost: $ 1,216,490 $ 9,440 $ - 1 $ 11,122 $ 5,161 1 $ 17,285 $ 7,126 :$ 50 01t7 $ 5,221 5/15/2005 Public Resource Management Group Page 7 of 9 i A A i r i i i i A USER FEE STUDY SUMMARY SHEET Agency: Example City Department: Planning -PER UNIT INFORMATION- Fiscal Year: 2002/2003 Recommendations Service Annual 100%of Full Current Cost Recovery Fee @ Policy Subsidy @ Policy Service Name T Volume Current Fee %of Full Cost Cost Subsidy Policy Level % Level Level 1 Appeal Fee 3 $100.00 2.81% 3,564.31 $3,464.31 2.81% $100.00 $3,464.31 2 Arch Appr-Minor Mod Fee 4 $138.00 3.31% 4,173.38 $4,035.38 11.98% $500.00 $3,673.38 3 EIR Review<1 ac Fee 1 $3,723.00 36.02% 10,335.07 $6,612.07 100.00% $10,335.00 $0.07 4 EIR Review 1-5 ac Fee 1 $5,131.001 39.78% 12,897.59 $7,766.59 100.00% $12,898.00 -$0.41 5 EIR Review s+ac Fee 1 $6,166.00 39.88% 15,460.10 $9,294.10 100.00% $15,460.00 $0.10 6 Extension of Time Fee 2 $1,122.00 38.17% 2,939.83 $1,817.83 50.00% $1,470.00 $1,469.83 7 Fence Exception Fee 10 $138.00 13.37% 1,032.19 $894.19 25.00% $258.00 $774.19 8 Fwy Oriented Sin Fee 2 $0.00 0.00% 5,092.64 $5,092.64 100.00% $5,093.00 -$0.36 9 Gen Plan Amd<1 ac Fee 1 $3,723.00 46.23% 8,053.37 $4,330.37 100.00% $8,053.00 $0.37 10 Gen Plan Amd 1-5 ac Fee 1 $5,131.00 51.17% 10,027.58 $4,896.58 100.00% $10,028.00 -$0.42 11 Gen Plan Amd 5+ac Fee 1 $6,166.00 51.38% 12,001.80 $5,835.80 100.00% $12,002.00 -$0.20 28 Temp Signs Fee 12 $0.00 0.00% 135.63 $135.63 18.43% $25.00 $110.63 29 Tent Parcel Map Fee 4 $2,489.00 68.67% 3,624.32 $1,135.32 100.00% $3,624.00 $0.32 30 Tent Subdiv Map Fee 2 $3,723.00 66.95% 5,561.01 $1,838.01 100.00% $5,561.00 $0.01 31 Text Amendment Non-Fee 1 $0.00 0.00% 5,160.97 $5,160.97 0.00% $0.00 $5,160.97 32 Tree Removal Perm Fee 25 $0.00 0.00% 691.40 $691.40 75.00% $519.00 $172.40 33 Under r Util Waiver Fee 20 $0.00 0.00% 356.28 $356.28 75.00% $267.00 $89.28 34=Uso $3,205.68500:68 ao 6 35 Variance Non-Resi Fee 1 $1,796.00 34.40% 5,220.98 $3,424.98. 50.00% $2,610.00 $2,610.98 36 Variance Resi Fee 1 $1,122.00 20.05% 5,594.82 $4,472.82 25.00% $1,399.00 $4,195.82 37 Zone Change>1 ac Fee 2 $3,723.00 50.10% 7,431.73 $3,708.73 100.00% $7,432.00 -$0.27 38 Zone Chan a 1-5 ac Fee 1 $5,131.00 53.74% 9,547.30 $4,416.30 100.00% $9,547.00 $0.30 39 Zone Change 5+ac Fee 1 $6,166.00 53.77% 11,467.92 $5,301.92 100.00% $11,468.00 -$0.08 40 CIP Work Non-Fee 1 $0.00 0.00% 11,260.27 $11,260.27 0.00% $0.00 $11,260.27 41 Code Enforcement Non-Fee 1 $0.00 0.00% 79,221.09 $79,221.09 0.00% $0.00 $79,221.09 42 Misc Hist1HPB Rev Non-Fee 1 $0.00 0.00% 33,353.00 $33,353.00 0.00% $0.00 $33,353.00 { 43 Policy Develop Non-Fee 1 $15,000.00 6.00% 250,091.01 $235,091.01 6.00% $15,000.00 $235,091.01 EI 44 Business License Other 825 $0.00 0.00% 35.09 $35.09 100.00% $35.00 $0.09 45 Map Copies Other 1 $0.00 0.00% 20.16 $20.16 100.00% $20.00 $0.16 46 Redevel Support Other 1 $44,033.64 91.92% 47,903.71 $3,870.07 91.92% $44,034.00 $3,869.71 a) 47 Counter&Telephone Overhead 1 $0.00 0.00% 0.00 $0.00 N/A N/A N/A b) 48 Bldg PC&Ins X-Su t 1 $0.00 0.00% 138,394.21 $138,394.21 100.00% $138,394.00 $0.21 b)149 Lot Line Ad'ustmnt X-SqRt 2 $0.00 0.00% 812.85 $812.85 100.00% $813.00 -$0.15 5/15/2005 a) Counter&telephone costs were re-distributed to all current planning applications as an overhead to be recovered through their tees. Page 8 of 9 11 b) Crossoversuppolf to Building and Public Works services were calculated here and added to thewcost analyses forrecovery through theirfees. USER FEE STUDY SUMMARY SHEET Agency: Example City Department: Planning -TOTAL PROGRAM INFORMATION Fiscal Year: 2002/2003 Reciomme�dabons Service Name Service Revenue @ %of Full Cost Revenue @ 100% Current Subsidy Cost Recovery Revenue @ Increased Type Current Fee Full Cost Policy Level % Policy Level Revenue 1 Appeal Fee $300 2.81% $10,693 $10,393 2.81% $300 $0 2 Arch Appr-Minor Mod Fee $552 3.31% $16,694 $16,142 11.98% $2,000 $1,448 3 EIR Review<1 ac Fee $3,723 36.02% $10,335 $6,612 100.00% $10,335 $6,612 4 EIR Review 1-5 ac Fee $5,1311 39.78% $12,898 $7,767 100.00% $12,898 $7,767 5 EIR Review 5+ac Fee $6,166 39.88% $15,460 $9,294 100.00% $15,460 $9,294 6 Extension of Time Fee $2,244 38.17% $5,880 $3,636 50.00% $2,940 $696 7 Fence Exception Fee $1,380 13.37% $10,322 $8,942 25.00% $2,580 $1,200 8 Fwy Oriented Sign Fee $0 0.00% $10,185 $10,185 100.00% $10,186 $10,186 9 Gen Plan Amd<1 ac Fee $3,723 46.23% $8,053 $4,330 100.00% $8,053 $4,330 10 Gen Plan Amd 1-5 ac Fee $5,131 51.17% $10,028 $4,897 100.00% $10,028 $4,897 11 Gen Plan Amd 5+ac Fee $6,166 51.38% $12,002 $5,836 100.00% $12,002 $5,836 28 Temp Signs Fee $0 0.00% $1,628 $1,628 18.43% $300 $300 29 Tent Parcel Map Fee $9,956 68.67% $14,497 $4,541 100.00% $14,496 $4,540 30 Tent Subdty Mao Fee $7,446 66.95% $11,122 $3,676 100.00% $11,122 $3 676 31 Text Amendment Non-Fee $0 0.00% $5,161 $5,161 0.00% $0 $0 32 Tree Removal Perm Fee $0 0.00% $17,285 $17,285 75.00% $12,975 $12,975 33 Under rUtilWaiver Fee $0 0.00% $7,126 $7,126 75.00% $5,340 $5,340 34 Use'Permit - Fee $17,960 A35.91% $50,017 .. - .,r$32,057 .. 50.00% ,�,'Y$25,010 $7,050 35 Variance(Non-Res!) Fee $1,796 34.40% $5,221 $3,425 50.00% $2,610 $814 36 Variance Resi Fee $1,122 20.05% $5,595 $4,473 25.00% $1,399 $277 37 Zone Change>1 ac Fee $7,446 50.10% $14,863 $7 417 100.00% $14,864 $7,418 38 Zone Change 1-5 ac Fee $5,131 53.74% $9,547 $4 416 100.00% $9,547 $4,416 39 Zone Change 5+ac Fee $6,166 53.77% $11,468 $5,302 loo.00%1 $11,468 $5,302 40 CIP Work Non-Fee $0 0.00% $11,260 $11,260 0.00% $0 $0. 41 Code Enforcement Non-Fee $01 0.00% $79,221 $79,221 0.00% $0 $0 42 Misc HisUHPB Rev Non-Fee $0 0.00% $33,353 $33,353 0.00% $0 $0 43 Policy Develop Non-Fee $15,000 6.00% $250,091 $235,091 6.00% $15,000 $0 44 Business License Other $0 0.00% $28,952 $28,952 100.00% $28,875 $28,875 45 Map Copies Other $0 0.00% $20 $20 100.00% $20 $20 46 Redevel Support Other $44,034 91.92% $47,904 $3,870 91.92% $44,034 $0 47 Counter 8 Telephone Overhead $0 0.00% $0 $0 WA WA WA 48 Bld PC&I X-Su $0 0.00% $138,394 $138,394 100.00% $138,394 $1$1,394 49 Lot Line Ad usbont X-Su t $0 0.00% $1,626 $1,626 100.00% $1,626 $1.626 Total User Fees $91,539 $270,917 $179,378 $195,913 $104,374 %of Full Cost 33.79% 100.00% 66.21% 72.31% 38.53% 1 { Total Other Services $59,034 $595,982 $536,948 $227,949 $168,915 %of Full Cost 9.91% 100.00% 90.09% 38.25% 28.34% Department Totals $150,573 $866,899 $716,327 $423,862 $273,289 Page 9 of 9 %of Full Cost 17.37% 100.00% 82.63% 48.89% 31.52% City of Huntington Beach 2004/2005 Full Cost Allocation Plan 3/12/2005 ;SUMMARY SCHEDULE Department 50402 50403 50404 50501 50601 55101 55201 55301 60201 60301 BANNING HELEN OAKVIEW FACILITIES ADULT BUILDING&: INSPECTIO PERMIT/PL PLANNING CODE BRANCH MURPHY BRANCH MAINTENA LITERACY SAFETY N AN CHECK ENFORCEM BRANCH NCE ADMIN SERVICES ENT 1 BUILDING USE ALLOWANCE $0 $0 $0 $0 $0 $18,355 $0 $0 $18,355 $0 2 EQUIPMENT USE ALLOWANCE 0 0 0 0 0 3,307 25,275 0 1,221 13,097 3 10101 CITY CLERK ADMIN 0 0 0 0 0 2,080 0 0 0 0 4 10301 RECORDS MANAGEMENT 0 0 0 0 0 2,303 0 5 15101 CITY ATTORNEY ADMIN 0 0 0 0 0 23,226 0 6 25101 CITY COUNCIL 268 389 .259 699 389 I;Gp v ®JI� 7 25101 CENTRAL CASHIERING&TREASURY 83 270 259 99 108 8 25201 MUNICIPAL SERVICES 0 0 0 0 0 ®�E 9 30101 CITY ADMINISTRATOR'S OFFICE 461 630 604 1,074 630 ��� �� 10 35101 ADMINISTRATIVE SVC ADMIN 568 821 782 1,362 821 Folt 11 35201 FINANCE ADMIN 0 0 0 0 0 �� 12 35202 GENERAL ACCOUNTING 0 2 75 53 33 19 �� 13 35203 AP/AR 0 75 53 339 14 35204 BUDGET&RESEARCH 0 141 120 127 Ily 15 35301 HUMAN RESOURCES ADMIN 0 0 0 0 16 35302 RECRUITMENT&RETENTION 55 55 55 111 17 35303 EMPLOYEE RELATIONS 873 490 996 1,567 1,446 3,548 4,122 18.35401 PROCUREMENT 0 0 0 0 0 7,093 53 19 35402 REPROGRAPHICS 0 0 0 0 0 11,604 508 20 35403 MAIL 0 0 0 0 0 7,015 0 21 35501 REAL ESTATE SERVICES 0 59 50 53 59 399 1,236 730 1,092 503 22 35601 EMPLOYEE BENEFITS 0 167 139 124 167 684 2,484 1,258 1,938 1,048 23 35610 LIABILITY INSURANCE 0 2,852 2,409 2,551 2,852 19,330 59,907 35,379 52,892 24,390 24 35620 EMPLOYEE SAFETY 0 0 0 0 0 0 0 0 0 0 25 40101 NON DEPARTMENTAL 1,714 1,714 1,714 3,428 1,714 93,203 27,423 17,139 76,151 10,284 26 42101 IS-ADMIN 0 0 0 0 0 0 0 0 0 0 27 42151 IS-NETWORK 0 0 0 0 0 30,400 0 0 32,934 0 28 42154 IS-BUSINESS SYSTEM 426 485 476 905 485 27,794 8,065 4,997 34,007 3,065 29 42155 IS-SAFETY 0 0 0 0 0 223 715 447 581 268 30 42156 IS-OPERATIONS 442 442 442 883 442 23,255 7,067 4,417 28,543 2,650 31 42201 IS-OOMMUNICATIONS 0 0 0 0 0 14,974 47,918 29,949 38,933 17,969 32 42202 IS-dIS 308 308 308 616 308 1,539 4,926 3,079 4,002 1,847 33 60101 PLANNING ADMIN 0 0 0 0 0 0 0 0 387,793 178,982 34 85101 PUBLIC WORKS ADMIN 0 0 0 0 0 0 0 0 0 0 35 85401 MAINTENANCE ADMIN 0 0 0 0 0 0 0 0 0 0 36 854UZ t3UILIUINU/GH0UNUS MAIN 1 U U U U U 809 U U U U 37 85403 CIV1b CENTER MAINT 0 0 0 0 0 55,635 0 0 55,635 0 38 85511 CENTTRAL WAREHOUSE 0 0 0 0 0 0 0 0 0 0 39 85701 FLELT MANAGEMENT 0 0 0 0 0 30,767 0 0 0 0 40 85703 EQIIPMENT MAINT 0 0 0 0 0 102,189 0 0 0 0 TOTAL CURRENT ALLOCATIONS 5,198 9,132 8,975 14,092 9,914! 521,750 242,959 140,455 997,266 368,135 1 of9 City of Huntington Beach 2004/2005 TABLE OF CONTENTS BASIS Full Cost Allocation Plan 3/12/2005 35401 PROCUREMENT 385 18 PERSONNEL SERVICE ANALYSIS 386 18 DEPARTMENTAL COSTS 388 18 INCOMING COSTS 390 18 PURCHASING PERCENTAGE OF REQUISITIONS PER DEPT 398 18 OFFICE SUPPLY DIST COST OF SUPPLIES PER DEPARTMENT 399 18 EQUIP REPLACE PROG COST PER DEPT 400 18 PROF SVC ADMIN NUMBER OF CONTRACTS PER DEPT 401 18 JD EDWARDS PROCURE NUMBER OF SETUPS AND CHANGES PER DEPT 402 18 PROC CARD PROG PERCENTAGE OF PCARD TRANSACTIONS 403 18 FUEL MGMT COST OF FUEL PER DEPT 404 18 REPROGRAPHICS PERCENTAGE OF IMPRESSIONS PER DEPT 405 18 COPY MACHINE MGMT COST OF COPIES PER DEPT(FLOORS FURTHER BROKEN OUT BASED ON A RELATIVE%BUDGET PER DEPT ON EAC 406 18 MAIL OPS PERCENTAGE OF USAGE PER DEPT 408 18 UTILITY PROG RELATIVE BUDGET SIZE OF UTILITY FUNDS 409 18 ALLOCATION SUMMARY 410 35402 REPROGRAPHICS 416 19 PERSONNEL SERVICE ANALYSIS 417 19 DEPARTMENTAL COSTS 418 19 INCOMING COSTS 419 19 PROCUREMENT PERCENTAGE OF IMPRESSIONS PER DEPT 423 19 OFFICE SUPPLY DISTRIBUTION COST PER DEPT 424 19 EQUIP REPLACEMENT PROG COST OF EQUIP PER DEPT 425 19 JD EDWARDS PROCURE NUMBER OF SETUPS AND CHANGES PER DEPT 426 19 REPROGRAPHICS PERCENTAGE OF IMPRESSIONS 427 19 COPY MACHINE MGMT COST OF COPIES PER DEPT(FLOORS BASED ON A RELATIVE%OF BUDGET PER DEPT ON EACH FLOOR) 428 19 MAIL OPS PERCENTAGE OF USAGE 430 19 ALLOCATION SUMMARY 431 s 35403 MAIL "00 433 20 DEPARTMENTAL COSTS 434 20 INCOMINGICOSTS , 435 20 MAIL OPERATIONS 0 438 20 ALLOCATION SUMMARY OMCV o 439 I, d/ 35501 REAL ESI�ATE SERVICES 440 21 PERSONNEL SERVICE ANALYSIS 441 21 DEPARTMENTAL COSTS 442 21 INCOMIN COSTS 443 21 REAL ES TE 447 21 ALLOCATION SUMMARY 452 35601 EMPLOYE BENEFITS 457 22 DEPARTMENTAL COSTS 458 ;PERSONNELS RVICE ANALYSIS " Dept:18 35401 PROCUREMENT, 2of9 City of Huntington Beach 2004/2005 Full Cost Allocation Plan 3/12/2005 Salary General PURCHASI OFFICE EQUIP PROF SVC JD PROC FUEL REPROGRA Admin NG SUPPLY REPLACE ADMIN EDWARDS CARD MGMT PHICS DIST PROG PROCURE PROG DEPT HEAD $80,600 $16,120 $8,060 $1,612 $8,060 $12,090 $12,090 $4,030 $1,612 $8,060 20.00% 10.00% 2.00% 10.00% 15.00% 15.00% 5.00% 2.00% 10.00% STAFF 1 58,864 0 27,666 0 11,773 2,943 0 12,950 0 0 0.00% 41.00% 0.00% 20.0004 5.00% 0.0056 22.00% 0.006/0 0.00% STAFF 2 58,864 0 29,432 8,830 14,716 2,943 589 0 0 0 0.00% 50.00% 15.00% 25.00% 5.00% 1.00% 0.00% 0.00% 0.00% STAFF 3 64,750 2,590 25,900 0 3,238 �/q 1�to 4.00% 40.00% 0.00% 5.00% Total 263,078 18,710 91,058 10,442 37,786 , maAP RELATIVE% 0.00% 7.11%' 34.61%i 3.97% 14.36% { ( f t. f f f f f, k 3of9 m m m r m m m m m City of Huntington Beach 2004/2005 PERSONNEL SERVICE ANALYSIS Full Cost Allocation Plan Dept:18 35401 PROCUREMEt 12/2005 COPY MAIL OPS UTILITY MACHINE PROG MGMT DEPT HEAD $2,418 $4,030 $2,418 3.00% 5.00% 3.00% STAFF 1 2,943 589 0 5.00% 1.00% 0.00% STAFF 2 0 2,355 0 0.00% 4.00% 0.00% STAFF 3 0 648 0 0.00% 1.00% 0.00% Total 5,361 7,621 2,418 RELATIVE% 2.04% 2.90% 0.92% 4of9 City of Huntington Beach 2004/2005 Full Cost Allocation Plan - 1i12/2005 A DEPARTMENTAL COSTS _,z Dept:18 35401 PROCUREMENT Amount General PURCHASI OFFICE EQUIP PROF SVC JD PROC FUEL Admin NG SUPPLY REPLACE ADMIN EDWARDS CARD MGMT DIST PROG PROCURE PROG Salaries S $210,340 $14,959 $721804 $8,348 $30,211 $14,373 $30,845 $13,576 $6,466 Salary%Split 7.11% 34.61%, 3.97% 14.36% 6.83% 14.66% 6.45% 3.07% Benefits S 63,591 4,523 22,010 2,524 9,134 4,345 9,325 4,104 1,955 273,931 19,482 94,814 10,872 39,345 18,718 40,170 17,680 8,421 SUPPLY&SERVICES COST yyppr� EQUIP&SUPPLIES S 66,400 4,722 22,983 2,635 `bm 2,041 OTHER OP EX S 10,800 768 3,738 429 ��� 2,373 332 Departmental Cost Total 77,200 5,490 26,721 3,064 ADJUSTMENTS city 000" Total 351,131 24,972 121,535 13,936 50,433 23,993 51,491 22,663 10,794 General Admin Distribution (24,972) 9,305 1,067 3,861 1,837 3,942 1,735 826 Grand Total $351,126 V -$130,840i $15,003 $54,294 $25,830 $55,433 $24,398 $11,620 5of9 City of Huntington Beach 2004/2005 - --" Full Cost Allocation Plan '/'2/2005 B:.INCOMING COSTS-(befault Spread Salary%j_ Dept:18 35401 PROCUREMENT Department First Second PURCHASI OFFICE EQUIP PROF SVC JD PROC FUEL REPROGRA Incoming Incoming NG SUPPLY REPLACE ADMIN EDWARDS CARD MGMT PHICS DIST PROG PROCURE PROG 14 BUDGET $360 $0 $134 $15 $56 $26 $57 $25 $12 $12 14 QUARTERLY REPORTS 60 0 22 3 9 4 9 4 2 2 14 JDE PROCESS OWNER 33 0 12 1 5 2 5 2 1 1 14 YEAR END RECONCIL 30 0 11 1 5 2 1 Subtotal-35204 BUDGET&RESEARCH 569 0 212 24 88 42 19 16 TRAINING 140 0 52 frop, 5 5 Subtotal-35302 RECRUITMENT&RETENTION 140 0 52 � coo" 5 5 - _ 0 214 111001109 19 19 17 CLASSIFICATION 574 17 PAYROLL 1,127' 0 420' �� ®P/p 37 37 17 EMPLOYEE TRANSACTIONS 196 0 73 6 6 17 GENERAL EMPLOYEE RELATIONS 285 0 106 cent 9 9 Subtotal-35303 EMPLOYEE RELATIONS 2,182 0 813 'Otter 72 72 21 REAL ESTATE 0 239 89 8 8 Subtotal-35501 REAL ESTATE SERVICES 0 239 89 37 18 38 17 8 8 22 EMPLOYEE BENEFITS 0 397 148 17 61 29 63 28 13 13 Subtotal-35601 EMPLOYEE BENEFITS 0 397 148 17 61 29 63 28 13 13 23 LIABILITY INSUR 0 11,942 4,450 510 1,847 879 1,885 830 395 394 Subtotal-35610 LIABILITY INSURANCE 0 11,942 4,450 510 1,847 879 1,885 830 395 394 24 EMPLOYEE SAFETY 0 13,506 5,033 577 2,088 994 2,132 938 447 445 Subtotal-35620 EMPLOYEE SAFETY 0 13,506 5,033 577 2,088 994 2,132 938 447 445 25 TERM PAY 0 5,115 1,906 219 791 376 808 355 169 169 Subtotal-40101 NON DEPARTMENTAL 0 5,115 1,906 219 791 376 808 355 169 169 28 CITYWIDE TRAINING 0 335 125 14 52 25 53 23 11 11 28 JD EDWARDS SYS 0 253 94 11 39 19 40 18 8 8 28 KRONOS 0 63 23 3 10 5 10 4 2 2 28 EHANGE/MESSAGING 0 283 105 12 44 21 45 20 9 9 28 DEVELOPMENT 0 200 75 9 31 15 32 14 7 7 6of9 City of Huntington Beach 2004/2005 Full Cost Allocation Plan W 12/2005 B INCQMING COSTS (DefauftSpread Salary%) Dept:18 35401 PROCUREMENT Department First Second PURCHASI OFFICE EQUIP PROF SVC JD PROC FUEL REPROGRA Incoming Incoming NG SUPPLY REPLACE ADMIN EDWARDS CARD MGMT PHICS DIST PROG PROCURE PROG 9 COUNCIL A $0 $58 $22 $2 $9 $4 $9 $4 $2 $2 9 GENERAL DEPT SUPPORT 0 171 64 7 26 13 27 12 6 6 9INTERGOVERNMENTAL 0 45 17 2 7 3 7 3 1 1 9 LABOR RELATIONS 0 67 25 3 10 5 11 5 2 2 9 P/R COMM RELATIONS 0 86 32 4 13 6 14 6 3 3 Subtotal-30101 CITY ADMINISTRATOR'S OFFICE 0 477 178 20 74 35 75 33 16 16 10 BUDGET 0 464 173 20 72 34 73 32 15 15 10 LABOR RELATIONS 0 687 256 29 106 51 108 48 23 23 Subtotal-35101 ADMINISTRATIVE SVC ADMIN 0 1,151 429 49 178 85 182 80 38 38 12 GENERAL ACCOUNTING 0 123 46 5 19 9 19 9 4 4 Subtotal-35202 GENERAL ACCOUNTING 0 123 46 5 19 9 19 9 4 4 13 AP 0 273 102 12 42 20 43 19 9 9 13 JD EDWARDS 0 30 11 1 5 2 5 2 1 1 13 AR GENERAL FUND 0 15 0 Subtotal-35203 AP/AR 0 318 10 MONTHLY14 REPORTS 14 BUDGET 0 48 A. IN 2 14 QUARTERLY REPORTS 0 8 0 14 JDE PROCESS OWNER 0 4 �s /��O/lf//1� A 8�g 0 14 YEAR END RECONCIL 0 4 0 Subtotal-35204 BUDGET&RESEARCH 0 76 C. raftl C08ft a *15.9 � 3 16 TRAINING 0 26 1 Subtotal-35302 RECRUITMENT&RETENTION 0 26 4 2 4 2 1 1 17 CLASSIFICATION 0 87 13 6 14 6 3 3 17 PAYROLL 0 161 25 12 25 11 5 5 17 EMPLOYE TRANSACTIONS 0 29 4 2 5 2 1 1 17 GENERAL MPLOYEE RELATIONS 0 41 6 3 6 3 1 1 Subtotal-3P303 EMPLOYEE RELATIONS 0 318 49 23 50 22 11 10 Total Incoming 23,344 53,030 28,469, 3,263 11,810 5,618 12,057 5,307 2,528 2,519 GTOTALALLOCATrEDr' ; $427,500. $159,300. $18,266 $66,104 $31,448 $67,491 $29,705 $14,148 $14,100 7of9 � � r w �r .r r� �r r r s r w� �r �r �r ■r r � City of Huntington Beach 2004/2005 -• Full Cost Allocation Plan ?"2/2005 PURCHASING Alloca;ions Dept:18 35401 PROCUREMENT PERCENTA Allocation First Direct Billed Departmenta Second Total GE OF Percent Allocation I Allocation Allocation :REQUISITIO 3 10101 CITY CLERK ADM IN 1 1.00% $1,395 $0 $1,395 $0 $1,395 5 15101 CITY ATTORNEY ADMIN 2 2.00% 2,791 0 2,791 0 2,791 7 25101 CENTRAL CASHIERING&TREASURY 1 1.00% 1,395 0 1,395 0 1,395 9 30101 CITY ADMINISTRATOR'S OFFICE 2 2.00% 2,791 0 2,791 0 2,791 10 35101 ADMINISTRATIVE SVC ADMIN 13 13.00% 18,140 0 18,140 0 18,140 ' FOpw 34 85101 PUBLIC WORKS ADMIN 25 25.00% 34,885 0 34,885 6,099 40,984 50 45101 COMMUNITY SERVICES ADMIN 22 22.00% 30,699 0 30,699 5,367 36,066 81 50101 LIBRARYADMIN 5 5.00% 6,977 0 6,977 1,220 8,197 Of 96 551111 BUILDING&SAFETY ADMIN 2 2.00% 2,791 0 2,791 4883,279 102 65101 FIRE ADMIN 11 11.00% 15,349 0 15,349 2,684 18,033 113 70102 ADMIN OPERATIONS 14 14.00% 19,535 0 19,535 3,415 22,951 187 FUND 305 RDA CAP PROJECT AREA 2 2.00% 2,791 0 2,791 488 3,279 Subtotal 100 100.00% 139,539 0 139,539 19,761 159,300 Direct Bills 0 0 TOTAL 139,539 159,300' E E k 8of9 r City of Huntington Beach 2004/2005 r Full Cost Allocation Plan - ?142/2005 ALLOCATION S{JIMMARY u Dept:18 35401 PROCUREMENT Department PURCHASI OFFICE EQUIP PROF SVC JD PROC FUEL REPROGRA COPY MAIL OPS Total NG SUPPLY REPLACE ADMIN EDWARDS CARD MGMT PHICS MACHINE DIST PROG PROCURE PROG MGMT -96 56101 BUILDING&SAFETY ADMIN 1 $459 $0 $1,277 $30 $988 $341 97 55201 INSPECTION SERVICES 0 0 0 0 0 0 ��� 138 98 55301 PERMIT/PLAN CHECK 0 0 0 0 0 0 91� 78 99 60201 PLANNING 0 459 0 1,597 268 �� 4,920 100 60301 CODE ENFORCEMENT 0 0 0 0 0 �+® 8 v apr� 0 53 101 61001 PLANNING COMMISSION 0 0 0 0 0 e ed60 3 0 3 102 65101 FIRE ADMIN 18,033 3,521 11,024 3,353 6,076 16 1,511 50,122 103 65201 FIRE PREVENTION 0 0 0 0 0 0 22 0 29 107 65302 PETRO-CHEMICAL 0 0 0 0 0 0 0 0 13 0 109 65304 SEARCH/RESCUE 0 0 0 0 0 0 0 0 0 0 v 113 70102 ADMIN OPERATIONS 22,951 4,116 12,710 2,236 8,488 9,740 0 2,835 693 1,508 65,277 122 70201 PATROL 0 0 0 0 0 0 4,077 0 0 0 4,077 123 70202 TRAFFIC 0 0 0 0 0 0 0 0 177 0 177 142 80101 BUSINESS DEVELOPMENT ADMIN 0 0 0 0 0 0 0 0 27 0 27 143 85102 URBAN RUNOFF MANAGE 0 0 0 0 8 144 85103 REFUSE 0 0 0 i®� 0 1 146 85251 DEVELOPMENT SERVICES 0 0 0 �� '®� 00 31 147 85301 TRANSPORTATION MGMT - 0 0 0 162 85611 PARK MAINTENANCE 0 0 0 �� ��� 0 154 173 FUND 201 AIR QUALITY 0 0 0 by 0 2 175 FUND 204 FOURTH OF JULY PARADE 0 0 0 #"gory 0 5 177 FUND 206 TRAFFIC IMPACT 0 0 0 $al 0 12 182 FUND 213 MEASURE M FUND 0 0 0 0 0 0 0 7 0 7 184 FUND 301 CAP IMPROV 0 0 0 0 0 0 0 0 67 0 67 187 FUND 305 RDA CAP PROJECT AREA 3,279 329 0 2,715 21,056 1,057 0 149 155 200 28,941 188 FUND 306 LOW INCOME HOUSING 0 0 0 0 0 0 0 0 73 0 73 194 FUND 501 CUPA 0 0 0 0 0 0 0 0 5 0 5 195 FUND 502 FIRE MEDICAL PROGRAM 0 0 0 0 0 0 0 0 106 0 620 197 FUND 504 REFUSE COLLECTION SERVICE 0 0 0 0 0 0 0 0 0 0 8r 198 FUND 506 WATER 0 0 0 0 0 0 0 0 0 0 2,4. 199 FUND 507 WATER MASTER PLAN 0 0 0 0 0 0 0 0 0 0 165 202 FUND 511 SEWER SERVICE FUND 0 0 0 0 0 0 0 0 0 0 239 207 FUND 702 RETIREE INS 0 0 0 0 0 0 0 0 13 0 13 208 FUND 703 RETIREMENT SUPPLEMENT 0 0 0 0 0 0 0 0 39 0 39 209 FUND 704 FIRE JPA 0 0 0 0 0 0 0 0 7 0 7 224 FUND 866 HCD 03/04 0 0 0 0 0 0 0 0 5 0 5 225 FUND 867 CDBG ADMIN 04/05 0 0 0 0 0 0 0 0 33 0 33 227 FUND 872 SR.MOBILITY PROG 02/04 0 0 0 0 0 0 0 0 2 0 2 232 ALL OTHER 0 0 0 0 0 0 0 0 30 485 515 999 2nd Allocation Orphans 0 0 (0) 0 (0) 0 0 0 (0) 0 (0) Totai 159,300 18,266 66,104 31,448 67,491 29,705 14,148 14,100 9,378 13,332; 421,600; SIGN