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City of Roseville, Minnesota September 8, 2009 Page 2 Methodology The process used to determine the cost of services involved a number of steps. The first was a review of the City's 2009 adopted budget for each department. This included both the dollar amounts budgeted in each category and the number and types of positions in the department. Actual 2008 expenditures were also reviewed when that information became available. Job descriptions For each position wore reviewed and a matrix developed that listed the duties included in each jab descril~tion. The matrix was used to Compare the Common duties across ail departments and io identify rrnique duties. This matrix ~~~as reviewed with City managers and department heads. Using the matrix as a guide, a position profile was developed for each position in the departments included in this study. The profiles listed each task in the position job description and provided spaces «~here additional tasks could be entered. Each department was asked to review their position profiles and to indicate the percentage of tune spent on each task, and the number of full-time-employees and part-time employees in each position. They were also asked to indicate the percentage of tune spent on non service-related activities like internal meetings, vacation, sick leave, etc. An example of a position profile is shown in Appendix A. The completed position profiles were reviewed for completeness by each department head and additional data was collected as needed. The completed position profiles were used to develop the list of services provided by each department and the budgeted cost for each. The budgeted cost for each service was determined using a computer model developed within Microsofi«Excel. Personnel-related costs were allocated to each service based on the percentage of time for each position from the position profiles. Non-personnel costs were allocated directly to a service where those costs could be identified as directly related to that service. For example, street centerline pavement painting costs were allocated 100% to the traffic Controllmanagement/signs service. Costs that could not be specifically identified as directly relating to a specific service were allocated proportionately to those services where those costs would be a part of the cost of the service. For example, utilities in the skate center budget were allocated to the six services identified in the employees' position profiles. The list of services developed for each department was submitted to the City for review and feedback. ]t was requested that bath the fist of services and the cost allocated to each service be reviewed for completeness and accuracy. Discussions were held with department heads and staff to clarify cost allocations and services to insure the costs were within acceptable ranges of accuracy based on the data available. Budgeted Cost of Services The budgeted Cost of services provided by each department within the genera] fund and/or by tax- suppor-ted funds was developed. ]t is important to understand the cost of e-ach service is reflective of the data used to determine the cost. The accuracy is limited by the following factors: Th.e cost of each service is based on the City's 2009 approved budget so that the accuracy of the costs is reflective of the accuracy of the budget in terms of how actual costs wits Compare to budgeted costs at the end of the fiscal year. • The personnel-related costs are projected based on the time spent profiles completed for each position in each department. Personnel costs make up the majority of the costs in each department's budget so that the accuracy of the costs is ]united by the accuracy of the time spent profiles.