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City of Aosevilie, Mi��»espia Septeinber 8, 2009 Page � • The allocation of s��pplies and materi�ls a�xE ot�er services and charge-�s are based on �he best judg�.nent of Sprin�5ted's consultina teaEn and tl�e City's department head.s. These costs repr�sent a smaller portion than the perso»nel-reiated costs so the accuracy of� the service cos�s is depeEldent to a lesser �xtent on the accuracy of tl3ese costs. The costs idei�tified faE- each service within each departmenE reflects the budgeted cost to provide thdt particular s�rvice. However, it wot�ld not be accurate t�o say that choostna nat to provide a particular ser��ice in the future would i-es€�It in a carrespondir�g casi savin�s equai to [l�e �ost of that� se��ice. fihis ��esu[ts because the employees i�� each de�artmei�t pravide a large number of� services. For exatnple, the cosi of piowing snow by the Public Works Departn�ent wa_s deCermined to be $123,730. T`he pertionnel costs associated witl� snow plowin� are �47,503; however the en��loyees who plow si�ow also provi.de. street mainte»ance and i�epair, tree tri«�mr»g, 6uildinQ and grounds �nai��tena»ce, i�i�ht-of-N�ay «�aintenance, maintena��ce of streetscapes, and other services. The decision to not continue to provide a p�rticular serv'rce, or to provide less of Ehat service, needs to be �xair�ined i�t t�te co��text ofi how Ehat wouid affect the other services provided by the same employees. However, the allocation crf tiine and expenses developed. by [his study provides the City with a tool to uEidef-stand this cont�xt snd to make infor�n�d d�cisians. The bud�eted costs allocated� to servic�s a��e direct eosts o�31y and do not capture t�he personne] costs assaciated �uith vac�tioil, sic�: leave, holidays and c�ther non service-related ti�ne. Other ��o�� service- related tin�e includes time s�e�i�t in adminish�a[ive support and othei� activi[ies that ca�not be allocated to any �articular ser-vice. Therefore, tEte cost allocated ta se�•vices iYl each dep��rt�nei�t does not equal the toEal �udtret amour�t for that deparcment: Adrninistration Services Eleven servic�s were identifi.ec! witE�i�� Admi�listratian as showE� in t�e table on the next pag�. Three services accou»t #�or appa•axin�ateEy 73.3% of the service costs biidgeted iil Administratton. Lega] services accouni for approximately 343�Ic, City Counci] approxir�ately 22.7%, and Perso«nel Manag��r�ent appraxi�nateiy 16.3�Ic. Two ser��ices utilize approximat�l�� 5$.7�/c of The FTEs tiine alloc�ted io 5ervices. These are c��stomer citizen support �tilizing approximately 3l 2% and persoi�nEl inanagement utilizin� appi•oxin�ately 27.S�Ic. Other services and charges �n�ke up a}�proximately 54:7% of the cost� of se�-vices bud�eted, �rimarily because the cost of ]ega] services is in this category. Pe�-sonal Services make up approximately 44.9% af the costs of services budgeted while supplies and materials make up appraximately 0.4�Io, Administration services are shawi� in the table that follows.