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City of Roseville, Minnesota Septe�nber 8, 2009 Page 2 Methodolog3� The p�'ocess used to determine the cost of services involved a nuinber of steps. The fu�st w��s a review of the City's 2009 adopted budget for eacE� depa�-tment. This included both the dollar an�ounts budgeted in each categoiy a��d the nu�i�ber and types of positions i�� the dep�u•tment. Actual 2008 expenditures were �ilso reviewed when that infor«iatioE� becail�e available. Jnb descriptions for each positic�n �vere ��eviewed ai�d a matrix developed that listed. the duties i»cluded i�� each job descriprion. The inatrix was used to compa�-e the com�non duties across a.l] departments and to identify unique duties: This matrix r�r�ts revie«ed with City managers and depat-tE��ent heads. Using the inatrix as a guide, � posidon pz•ofile was developed for eacl� position in the depart�nents included in this study. The p��ofiles Eisted each tasl� in the pasition job description and provided spaces where additio�ial tasks �ould be e��t�red. Each depart�ment was asked to €�eview their positi�an prafile-s and to i»dicate the percentage of time speni on each task, and [he nwnt�er of full-time-ein�loyees and part-time empioyees in each position. Tl�ey were also asked to indic�te the perce��tage of time spent on non service-related activities li�ke i�»ternal meeti»gs, vacation, sick leave, etc. An exa�nple of a position profile is shown in Ap��ndix A. The campleted position prafiles were reviewed for cornpleteness by each departine�lt head and additional data was collected as need.ed. The co«�ple[ed posi[ion prafiles were used to develop the list of services pro��ided by each depam��ent and tl�e budgeted cost ior edch. The bud�et�ed cost� for each service� was determin�d using a.computer model deve.lop�d within Microsoft"`'Excel. Personne]-related costs were alloca.ted ta each servi�ce based on the percentage of tiine for each positian fi�o�n the position profil�s. Non-personnel casts were all.ocated directly to a se�-vi�e where those costs could be identified as direct[y related to that sei•viee. Fo�� examp3e, sti-eet centerline pavement pai�tt.ing casts were allocated ] 0��'/� to Cl�e traffic contraU�nan�Egemei�tlsigns servi�e, Cos[s that could not be spec'rfically identified as directly relating to a specitic servic.e we�•e allocated proportioi�at�ely to ti�ase se�-��ic�s where those costs would be a �a�-t of the cost of the service. For ex�iz�ple, utilit'res in the skate center budget were allocated to the six services ideiltified in the employees' position profiles. The list of services de�reloped for each departi-n�nt was subinitted to the Ciry fo�• revi�w and f�edback. lt �uas i-equested that both th� Jist of ser��ices and the cost allocnted ta each yervice be reviewed far cal�pleteness and accur•acy. Discutitiions were E�eld with department heads and staff to clar�ify cost allocaii.ons a«d services to in�u�•e ihe costs were withi�� acceptable ranges oi accu�acy based on the data available. Budgeted Cost af Services Tl�e budgeted cost of services p��ovided by each d�pat-tment within Ehe general fund andlor by tax- supported funds was deve[oped. lt is i►npo�-taitt to understand the cost of each s�rvice is ��eflective of the dat� �sed to determii�e the cost. T�he accuracy is li�.nited by fhe follo�vi��g factors: • T'he cost of each service is based on the City's 2009 approved bu.dget so that tl�e accti��acy o� the costs is reflecti�e of the accuracy of the budget in terms af how actual costs will compare to bu.daeted casts at the end af the fiscal year. •�`he perso�lnel-related cosES are }��-o�ected based on the Eime sper�t profiles coEnpleted for each positio�� in each department. Personnel coyts irsake up the majority ot� the casts i.n each clep�►rtinent's budget so that the accuracy of the costs is limited l�y the accuracy of tl�e time spent profiles.