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<br />two primary projects: a Sanitation Case Management System, aimed at improving code compliance <br />through enhanced case management, and the deferral of facility improvements. These initiatives are <br />projected to cost approximately $775,000 in FY 2025. <br />ALLOCATION OF COSTS <br />Described below are the methods used to allocate expenses to cost center pools. <br />Direct Allocation <br />Where possible, costs were directly assigned to these cost center pools. For example, Contract <br />Services – Professional was allocated to “Street Sweeping Only.” <br />Indirect Allocation <br />In the case that items supported more than one cost pool, we attempted to identify proper allocation <br />criteria to apportion the line item cost to each cost pool. For example, personal services costs are <br />often allocated based upon the number of employees or based upon a workflow analysis of where <br />each employee spends their time. <br />Staff Estimate <br />If certain cost items supported more than one cost pool but a specific allocation criterion could not <br />be identified, we discussed with City staff the appropriate allocation percentages and used staff <br />estimates or data provided by City staff to apportion the costs. <br />Weighted Average <br />For cost items that supported more than one cost pool, a specific allocation criterion could not be <br />identified, and staff did not have an estimate as to the allocation percentage, the weighted average <br />of the allocation of all other costs was used to allocate those costs. This weighted allocation is <br />primarily used for administrative and overhead costs, as it is appropriate to allocate such costs <br />based upon the weighted average of the allocation of all other costs for which they are responsible. <br />The allocations to each cost center pool were then used to calculate the new sanitation user charge <br />for residential and commercial customers. <br />COSA RESULTS <br />In total, the City’s FY 2025 projected revenue requirement totals approximately $13.2 million. The <br />apportionment of expenses incurred by the City to each cost center pool are shown in the table <br />below: <br />12