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data accessibility and relevance in the cost <br />allocation plan, such as work order records, <br />inventories, and other volumetric or <br />organizational tools. <br />Task 3 1 Cost Allocation Model <br />The purpose of this task is to generate the <br />quantitative model to allocate indirect costs <br />Citywide. Structure and detail of the final <br />model will be dependent upon the ultimate <br />application of its results, as a plan submitted for <br />cognizant agency approval in compliance with <br />OMB 2 CFR Part 225 and/or the State <br />Controller's Office for Cost Claiming will require <br />aspects unnecessary in applications where cost <br />recovery is expected to be entirely internal to <br />the agency. <br />TASK 3.1 1 MODEL DEVELOPMENT <br />ClearSource will develop an Excel -based <br />model to distribute indirect service costs <br />Citywide. The model is expected to identify: <br />Citywide fund and accounting structure <br />and fiscal year data for allocation <br />outcomes <br />:D Allocable indirect service centers <br />Allocation bases and related <br />distribution factors for indirect service <br />centers <br />Direct service centers <br />Z Primary and secondary allocations <br />:D Resulting annual cost allocations <br />Z Resulting indirect service rates <br />�D Resulting interfund transfers <br />The model will establish a specific <br />methodology for deriving overhead costs <br />that will properly reimburse the General <br />Fund. The model will be developed to <br />accommodate iterations, should an internal <br />"full cost" method be desirable in certain <br />applications, while maintaining an iteration <br />with decisions necessary for state/federal <br />compliance in indirect cost reimbursement. <br />The model will be built to accommodate <br />change in the organization: the ability to <br />add or remove direct and indirect costs and <br />to adapt to a range of activities, from <br />simple to complex. Furthermore, the model <br />will be built to enable continuous updates, <br />as the City elects to maintain and update its <br />cost allocation practices in-house in future <br />years. <br />TASK 3.2 1 COMPARISON OF OUTCOMES <br />ClearSource will generate a comparison of <br />outcomes under the updated Cost <br />Allocation Plan to prior year outcomes, <br />including explanation for substantive <br />differences. <br />Task 4 1 Reporting and Tools <br />The purpose of this task is to provide the formal <br />documentation encompassing the work and <br />outcomes of the study, as well as deliver the <br />tools developed throughout the study for the <br />City's ownership and future use. <br />TASK 4.11 DRAFT REPORT <br />ClearSource will prepare a narrative <br />description of the study, describing key data <br />and assumptions, and impacts. The report <br />will include tables and charts to explain <br />findings, and it will include the complete <br />quantitative analysis as the justification for <br />updated indirect cost allocations and <br />associated rates and transfers. Reports will <br />be issued in portable document format <br />(PDF) for digital distribution and any <br />necessary printing by the City. <br />CLEARSOURCE PROPOSAL TO THE CITY OF SANTA ANA SECTION 4 <br />