HomeMy WebLinkAbout14-035 Cost Allocation Plan Resolution 14-035
RESOLUTION NO, 14-035
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PORT TOWNSEND,
WASHINGTON APPROVING A COST ALLOCATION PLAN
RECITALS:
A. This Resolution provides Council's approval of a cost allocation plan based on the
analysis by FCS Group.
B. The reasons for cost allocation plans are:
• Reimburse the General Fund from other funds, external agencies, etc. for
overhead and administrative costs,
• Identify the full cost of service to calculate user fees for public services, such as
parks, recreation programs, building permits, and licensing, and
• Recover central services costs through federal grant reimbursements consistent
with A-87 federal guidelines
C. FSC Group presented its April 16, 2013 Cost Allocation Plan and Rates and April 15,
2014 Memorandum to the City Council at the May 12, 2014 workshop. Also presented to
the Council at the May 12 workshop was information from the State Auditor's Office
(SAO) on Cost Allocation.
D. Separately, the City Council has implemented cost recovery into the 2014 budget by
Ordinance 3108 (approved June 23, 2014). This Resolution provides the policy
framework for the budget action.
NOW,THEREFORE, BE IT RESOLVED by the City Council of the City of Port
Townsend as follows:
The City Council adopts the cost allocation plan based on the FCS Group analysis in its
Memorandum dated April 15, 2014.
ADOPTED by the City Council of the City of Port Townsend at a regular meeting
thereof, held this 16th day of June, 2014.
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David King, Mayor
Attest: Approved as to form:
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Pamela Kolacy, MMC `{ John P. Watts
City Clerk City Attorney