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City of Roseville, Minnesota September $, 2009 Page 3 • The allocation of supplies ar~d materials and other services and charges are based on the best judgment of Springsted's consulting learn and the City's department heads, These costs represent a smaller portion than the personnel-related costs so the accuracy of the service costs is dependent to a lesser extent on the accuracy of these costs. The costs identified for each service within each department reflects the budgeted cost to provide that particular service. However, it would not be accurate to say that choosing not to provide a particular service in the future would result in a corresponding cost sa~~ings equal to the cost of that service. This results because the employees in each department provide a large number of services. For example; the cost of plowing snow by the Public Works Department was determined to be ~ 123,730, The personnel costs associated with snow plowing are $47,503; however the employees who plow snow also provide street maintenance and repair, tree trimming, building and grounds maintenance, right-of-way maintenance, maintenance of streetscapes, and other services. The decision to not continue to provide a particular service, or to provide less of that service, needs to be examined in the context of how that would affect the other services provided by the same employees. However, the allocation of time and expenses developed by this study provides the City with a tool to understand this context and to make informed decisions. The budgeted costs allocated to services are direct costs only and do not capture the personnel costs associated with vacation, sick leave, holidays and other non service-related time. Other non service- related time includes tune spent in administ-ative support and otF-er activities that cannot be allocated to any particular service. Therefore, the cost allocated to services in each department does not equal the total budget amount for that department. Administration Services Eleven services were identified within Administration as shown in the table on the next page. Three services account for app~'oximately 73.3cIc. of the service costs budgeted in Administration. Legal services account for approximately 34.3~Io, City Council approximately 22.7"I~, and Personnel Management approximately 1b.3~c. Two services utilize approximately 58.7~1~ of the FTEs time allocated to services. These are customer citizen support utilizing approximately 3 J .2~/c and personnel management utilizing approximately 27.5`7c. Other services and charges make up approximately 54.7% of the cost of services budgeted, primaril}~ because the cast of legal services is in this category. Personal Services make up approximately 44.9`I~ of the costs of services budgeted while supplies and materials make up approximately 0.4%. Administration services are shown ire the table that follows,