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Presentation to:County of Riverside

COST ALLOCATION PLAN PROCESS

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PRESENTATION TOPICS

• OMB COST PLAN PROCESS

• IMPROVEMENTS TO THE PROCESS

• “HOW TO READ A COST PLAN”

• FULL COST PLANS

• USER FEE CALCULATIONS

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OMB A-87 COST PLAN PROCESS• Distribution of County-wide administrative (central

service) indirect cost to all departments that benefit from them.

• Concept developed 30 yrs ago by federal govt.

– Direct operating departments benefit by receiving services from the county structure…therefore the county should be reimbursed for that support…

– History in federal grant reimbursement– Costs are spread & distributed based on benefit/use– Broad number of uses

• Fed/State grants reimbursement• SB 90 Claiming• Calculation GF support to non GF operations• Indirect cost of providing user fee related services to

the public

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COST PLAN PROCESS0

RECEIVING OR OPERATING DEPARTMENTS

Accounting -PayrollA/R, etc.

Bldg Maint County Manager Legal Support Budgeting

Sheriff Dept Social ServicesCommunityDevelpment TransportationPark/Recreation

CountywideIndirect Costs

Receiving Departments

Allocate Costs Throughout The County Government Structure

Using a Series of Allocation BaseStatistics - Reflect Benefit or Use

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STEP BY STEP PROCESS

• Allocations based on most recent actual expenditures

• Each central service dept is interviewed• Functions are discussed/developed• Expenditures are spread by function• AB’s are developed for each function• CAP is reviewed by the AC office• CAP is submitted and audited by the State

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RIVERSIDE CAP T.O.C.

• Central Service Depts Allocated

• Functions Developed

• Allocation Bases Used

(See Example on Next Page)

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11001 CO EXEC OFFICE FUNCTIONS USED: 72

Admin Svcs Direct Hours 77

Gen Admin Relative Budget Size 79

Coral Accting Direct Hours 83

Direct CSA Direct Identified 84

Allocation Summary 85

13001 AUDITOR/CONTROLLER FUNCTIONS USED: 89

Audit Services # of Audit Hrs 108

Payroll Services Total Fund Position by Org 109

Budget Prep/CAP Prep Relative Budget Size 112

Claims & Disb # of B Warrants 116

Fixed Assets # of Items 118

Cost Analysis Direct Hours 120

General Accounting # of Journal Lines 121

OASIS Direct Cost 125

Single Audit Direct Identified 126

Courts Direct Direct Identified 127

Allocation Summary 128

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PROCESS IMPROVEMENTS

• With the AC office “improvements” are ID’ed each year

• Last year:– Facilities - Costs, definitions, occupancy,

documentation– Thorough interviews– Work with OASIS to obtain reports centrally

vs. from department

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• This Year:– Ensure accuracy of the CAP – PRM MGT

Schedule– Arrange to meet with departments early

• Aug – interviewed dept’s• Aug – gathered data• Aug/Sep – organize data, prepare cost plan• Result: draft done early, more time for county review, better

plan.

• PRM New Management Schedule– Concern over data entry errors– Concern from the State regarding material

changes from year to year

PROCESS IMPROVEMENTS

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PRM MANAGEMENT SCHEDULE

• Cost Plan Processed – Allocations UP or Down – Why?

• Previously a manual process - “10 key Audit”– 1,000’s of numbers, 100’s of pages– Assumptions– Data entry errors?– Functions come and go– Expenditures go up or down– AB change, usage changes

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• Concerned Stakeholders:– PRM– County Auditor Controller’s Office– County Operating Departments– State Controller’s Office

• PRM Management Schedule (Software)– Compares total allocation to each receiving

dept, year to year.– For each receiving department, compares

each individual central service dept allocation

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– Identifies why the allocations changed:

1. Cent Svc Dept Expenditures go up or down?

2. Allocation base change?

3. Allocation base share change?

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STEP 1 – GLOBAL COMPARISON – Total Allocated Year to Year

CURRENT YEAR OPERATING DEPTS

CURR YR ALLOCATIONS

PRIOR YEAR OPERATING DEPTS

PRIOR YR ALLOCATIONS

$ Variance % Variance

NOTES

5513 POL COMMUN 132,092 13.6%5514 POL YTH SVC 78,614 (6.1%)5531 POL PATROL 937,721 12.4%5532 POL INVESTI 163,692 21.0%5533 POL ANIMAL 19,505 (0.8%)5550 POL FORFEIT 10 100.0%6000 FIRE ADMIN 753,7196011 FIR PREV 86,3106012 FIR WEED 7,437 6012 FIR WEED 2,932 4,5058124 TOURISM/MAR 4,651 8124 TOURISM/MAR 4,606 45 1.0%8126 TOURISM EVE 373 8126 TOURISM EVE 463 (90) (19.4%)8135 FEMA-HOME E 0 8135 FEMA-HOME E 72 (72) (100.0%)8200 PLANNING 799,306 8200 PLANNING 697,503 101,803 14.6%

8310 BLDG INSP 658,695 8310 BLDG INSP 521,017 137,678 26.4% See Detail8320 ENGINEERING 838,714 8320 ENGINEERING 806,965 31,749 3.9%8321 FLOOD ALERT 12,584 8321 FLOOD ALERT 12,152 432 3.6%8340 STREETS MN 222,880 8340 STREETS MN 194,889 27,991 14.4%8341 ST SWEEPING 66,434 8341 ST SWEEPING 54,798 11,636 21.2%8342 ST DRAINAGE 72,455 8342 ST DRAINAGE 61,289 11,166 18.2%8343 ST PAVING 233,791 8343 ST PAVING 148,697 85,094 57.2% See Detail8344 ST SIGNS 64,377 8344 ST SIGNS 57,385 6,992 12.2%8345 ST PAINT 80,014 8345 ST PAINT 74,052 5,962 8.1%8501 P&R DVL 298,823 8501 P&R DVL 154,600 144,223 93.3% See Detail

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STEP 2 – WHERE IS THE CHANGE?COMPARE EACH CENTRAL SVC DEPT

CURRENT ALLOCATIONS

PRIOR YR ALLOCATIONS

$$ VARIANCE

% VARIANCE

NOTE

8310 BLDG INSPBUILDING USE 32,361$ 26,573$ 5,788$ EQUIPMENT USE 7,680 7,627 531000 CITY COUNCIL 24,591 7,5061500 CITY MANAGER 13,4701510 MEDIA 18,4381520 PUBLIC INFO 6,9692000 CITY ATTORNEY 36,1283100 HUMAN RES 38,857 25.2%3110 RISK MGT 13,755 2,024 17.3%3121 INFO TECH 132,492 98,094 34,398 35.1% NOTE 1

3122 IT - RADIOS 864 1,141 (277) -24.3%3200 CITY CLERK 21,831 4,362 17,469 400.5%5010 BUDGET 6,134 6,500 (366) -5.6%5011 PAYROLL 8,490 7,261 1,229 16.9%5030 CASH MANAGE 766 707 59 8.3%5051 ACCTG-A/P 4,355 7,440 (3,085) -41.5%5053 ACC-ACCOUNT 1,060 1,017 43 4.2%8100 CD ADMIN 115,670 103,793 11,877 11.4%8300 PW ADMIN 121,880 102,472 19,408 18.9%8500 P&R ADMIN 0 0 0 0.0%

0 0.0%Totals 658,695 521,017 137,678 26.4%

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STEP 3 – WHAT CAUSED THE CHANGE?FOR EACH CENTRAL SVC DEPT

• Change in expenditures?• Change in functions, allocations, bases?

8310 BLDG INSP

NOTE 1

3121 INFO TECHNOLOGYCost Analysis: CAP 2004 CAP 2003 $$ Variance % Variance

1) C. Total Costs: 5,227,307 4,357,579 $869,728 19.959%A. Dept Costs: 4,581,744 3,650,242 $931,502 25.519%B. Incoming: 645,563 707,337 $(61,774) (8.733%)

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Allocation Analysis: Functions by Function AB

HP3000 System Direct to FinHP3000 System Direct to FinHAPPY System Direct to Hsing/RevHAPPY System Direct to Hsing/RevFASTER System Direct to Auto SvcFASTER System 0 0 Direct to Auto SvcHR/Knowledge 1,517 0 # of Permt PosHR/Knowledge Pt 0 1,170 $347 # of Permt Pos

2) Permitting Sys 71,235 0 Est of % of BenefitPermitting Sys 0 50,814 $20,421 40.2% Direct Hrs of SvcPC/Printers 23,090 0 # PC's/Prts PC/Printers 0 17,405 $5,686 32.7% # PC's/Prts Telephone Spt 9,711 0 Total # of Tele/VMTelephone Spt 0 7,266 $2,445 33.7% Total # of Tele/VMNetwork 17,162 0 # of NodesNetwork 0 11,995 $5,167 43.1% # of NodesCD Support 1,083 0 Total Budget CD Support 0 896 $187 20.9% Total BudgetCitywide GIS 5,468 0 Expenditures Citywide GIS 0 4,704 $764 16.2% Total Budget

Total 132,492 98,094 $34,398 35.1%

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SUMMARY MANAGEMENT SCHEDULE

• Software Does the Desk Audit Automatically

• Produces More Accurate/Reliable Results– Reduces input error– Explains material allocation changes year to

year– Provides first step in the “desk audit”– Saves time for management analysis

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HOW TO READ A COST PLAN

• Table of Contents• Summary Schedule• Central Service Department Chapters:

– Personnel Analysis Schedule– A) Departmental Cost– B) Incoming Cost– C) Total Cost– Functional Allocations– Department Summary Schedule

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TABLE OF CONTENTSTABLE OF CONTENTS BASIS 1 SUMMARY SCHEDULE 7 Equipment Use Allowance 61

2 DEPARTMENTAL COSTS 622 INCOMING COSTS 632 Equip Use Equipment Use Allow per deptID 642 ALLOCATION SUMMARY 66

11001 County Executive 68

3 PERSONNEL SERVICE ANALYSIS 693 DEPARTMENTAL COSTS 703 INCOMING COSTS 713 Admin Services Direct Hours 733 Gen Admin Relative Budget Size 753 Coral Accounting Direct Hours 793 ALLOCATION SUMMARY 80

13001 Auditor Controller 84

4 PERSONNEL SERVICE ANALYSIS 854 DEPARTMENTAL COSTS 954 INCOMING COSTS 974 Audit Services # of Audit Hours per Dept 1014 Payroll Service Total Fund Position by Org 1024 Budget Prep Expenditures per deptID 1054 Claims & Disb # of B Warrants processed 1094 Gen Acctg DB Direct Identified 1114 Fixed Asset Number of Items 1124 Cost Analysis Direct Hours 1144 General Acctg # of JV's and Journal Voucher Trans 1154 OASIS Direct Cost 1194 Single Audit Direct Identified 1204 Courts Dir Bill Direct Identified Billings 1214 ALLOCATION SUMMARY 122

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SUMMARY SCHEDULESUMMARY SCHEDULE

Department 31004 Integrated

Plan

31101 Building &

Safety

31102 Code

Enforcem

31201 Planning

31301 Trans

31305 Trans Const

31302 Survey

1 Building Use Allowance $0 $6,965 $4,245 $18,468 $0 $4,7592 Equipment Use Allowance 0 15,029 0 0 0 34,3803 11001 County Executive 11,450 12,612 10,527 7,773 120,075 27,009 2,3144 13001 Auditor Controller 4,750 32,523 15,109 18,051 162,6965 15001 County Counsel 0 17,005 187,170 120,462 84,1026 11301 Human Resources 0 471 158 178 1,0547 73001 Purchasing 1,372 5,426 2,650 9158 73002 Central Mail 0 2,171 5,861 4,9399 72001 FM - Admin 0 0 0 0

10 72002 FM Custodial/HouseK 0 43,443 30,151 54,33111 72003 FM Maintenance 0 12,511 7,917 16,23912 72004 FM Real Estate 0 (586) (199)13 72006 FM Energy 0 26,077 10,079 19,567 34,76814 72007 FM Parking 0 0 0 015 12003 Micrographics 0 (77) 994 (193)

TOTAL 2003 17,572 173,570 274,662 264,248 108,805TOTAL ALLOCATED 2001 + ADJ 12,125 225,739 219,559 242,357 84,681CARRY FORWARD 5,447 (52,169) 55,103 21,891 24,124CENTRAL MAIL ADJ USTMENT 0 (2,171) (5,861) (4,939) 0 0 0

TOTAL FINAL COST 23,019 119,230 323,904 281,200 0 0 132,929

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PSA SCHEDULEPERSONNEL SERVICE ANALYSIS Dept:4 13001 Auditor Controller

Salary General Admin

Audit Services

Payroll Service

Budget Prep

Claims & Disb

PD ACCT GEN ACCTPosition 1 42,682 0 0 0 0 0 0 42,682

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 100.00%Position 2 37,045 0 0 0 0 0 0 37,045

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 100.00%Position 3 44,990 0 0 0 0 0 0 44,990

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 100.00%Position 4 43,826 0 0 43,826 0 0 0 0

0.00% 0.00% 100.00% 0.00% 0.00% 0.00% 0.00%Position 10 44,990 0 0 0 0 0 0 0

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%Position 11 52,749 0 0 0 52,749 0 0 0

0.00% 0.00% 0.00% 100.00% 0.00% 0.00% 0.00%Position 12 26,978 0 0 0 0 0

0.00% 0.00% 0.00% 0.00% 0.00%Position 13 70,138 0 0 0 0 70,138

100.00%Postion 14 70,138 0

0.00%Position 15 42,307 0

0.00%Position 16

Postion 17

Total 4,519,749 535,496 493,444 677,457 153,872 457,726 0 886,442

RELATIVE % 0.00% 11.85% 10.92% 14.99% 3.40% 10.13% 0.00% 19.61%

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A. CENT SVC DEPT COSTA. DEPARTMENTAL COSTS Dept:4 13001 Auditor Controller

Amount General Acctg

OASIS Single Audit

Courts Dir Bill

Trial Court Fd

Salaries S $4,481,601 $878,960 $410,102 $0 $0 $41,202 Salary % Split 19.61% 9.15% .00% .00% .92% Benefits S 1,267,941 248,677 116,027 0 0 11,657

5,749,542 1,127,637 526,129 0 0 52,859

SUPPLY & SERVICES COST Single Audit Costs P 34,898 0 0 34,898 0 0 Other Acctg & Audit P 170,422 170,422 0 0 0 0 DP Charges Prop Tax P 0 0 0 0 0 Other Services & Supplies S 347,768 162,260 0 0 16,302 Capital Outlay D 0 0 0 0 0 572000 Intra DPSS D 0 0 0 0 0 572800 Intra Misc D 0 0 0 0 0 572900 Intra Hr D (4,382) 0 0 0 0 0 General Revenue P 0 0 0 0 0 0 Courts Direct Bill P 231,493 0 0 0 231,493 0 Claims Dir Bill P 85,838 0 0 0 0 0 DB Off the top P (165,820) 0 0 0 0

Departmental Cost Total 3,033,213 518,190

ADJUSTMENTS Capital Outlay D (10,753) 0 572000 Intra DPSS D 148,212 0 572800 Intra Misc D 54,057 0 572900 Intra Hr D 4,382 0

Total 8,978,653 1,645,827 688,389 34,898 231,493 69,161

General Admin Distribution 161,429 75,319 0 0 7,567

Grand Total $8,978,752 $1,807,256 $763,708 $34,898 $231,493 $76,728

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B. CENT SVC INCOMING COSTSB. INCOMING COSTS - (Default Spread Salary%) Dept:4 13001 Auditor Controller

Department First Incoming

Second Incoming

Audit Services

Payroll Service

Budget Prep

Claims & Disb

Gen Acctg DB

General Acctg

11 RV 905 $0 $27,172 $3,365 $4,620 $1,049 $3,122 $0 $6,045Subtotal - 72003 FM Maintenance 0 23,676 2,932 4,026 914 2,720 0 5,268

12 Real Estate Leases 0 (114) (14) (19) (4) (13) 0 (25)12 Square Footage Maint 0 442 55 75 17 0 98

Subtotal - 72004 FM Real Estate 0 328 41 56 13 73

13 Energy Mgmt 0 22,669 2,808 3,854 5,04413 Leased Utilities 0 18,396 4,093

Subtotal - 72006 FM Energy 0 41,065 9,136

15 Com Services 0 (3,281) (730)15 Micro Services 0 431 9615 Records Svcs 0 (534) (119)

Subtotal - 12003 Micrographics 0 (3,384) (753)

3 Admin Services 0 3,095 120 356 0 6893 Gen Admin 0 636 25 73 0 142

Subtotal - 11001 County Executive Office0 3,731 144 429 0 830

Total Incoming 64,834 628,883 85,916 117,955 26,792 79,697 0 154,343

C. TOTAL ALLOCATED $9,672,469 $997,070 $1,368,893 $310,920 $924,898 $85,838 $1,961,598

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FUNCTIONAL ALLOCATIONSGeneral Acctg Allocations Dept:4 13001 Auditor Controller

# of JV's and Journal

Voucher Transaction

Allocation Percent

First Allocation

Direct Billed

Depart'l Allocation

Second Allocation

Total

47 11310 Liability Insurance 645 0.27% $4,911 $(17,891) $(12,980) $390 $(12,589)48 11311 Unemployment Insurance 0.03% 594 0 594 47 64149 11312 STD Disability Insurance 0.03% 571 0 571 45 61671 19001 Economic Develop Agency Admin 1,218 9,275 0 9,275 737 10,01272 19002 HUD-CDBG Home Grants 280 2,132 0 2,132 169 2,30273 19003 Workforce Development 1,753 0.73% 0 13,348 14,40974 19107 County Airports 573 0.24% 0 4,36375 19301 Edward Dean Museum 254 0.11% 1,934 0 1,93476 27001 Cont & Land Aqu- Fire 119 0.05% 906 90677 27002 Fire Protection- Forest 1,229 0.51% 9,35878 27003 Fire Protection - Non Forest 52 0.02% 396 079 27004 Fire Protection - Contract Svcs 97 0.04% 739 080 28001 Agricultural Commissioner 513 0.21% 3,906 081 28002 Range Improvement 4 0.00% 30 082 63001 Cooperative Extension 167 0.07% 1,272 083 31001 Roads GIS 476 0.20% 3,625 084 31002 Transportation Land Mgmt Agency 1,384 0.58% 10,539 085 31003 Consolidated Counter Services 3,761 1.57% 28,639 086 31004 Integrated Plan 320 0.13% 2,437 0 2,437 194 2,63087 31101 Building & Safety 1,870 0.78% 14,239 0 14,239 1,132 15,37188 31102 Code Enforcement 1,058 0.44% 8,056 0 8,056 640 8,69789 31201 Planning 1,167 0.49% 8,886 0 8,886 706 9,592

Subtotal 239,234 100.00% 1,821,680 (57,640)

TOTAL 1,821,680 1,961,598

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CENT SVC DEPT SUMMARYALLOCATION SUMMARY Dept:4 13001 Auditor Controller

Department Audit Services

Payroll Service

Budget Prep

Claims & Disb

Gen Acctg DB

Fixed Asset Cost Analysis

General Acctg

Total

86 31004 Integrated Plan 0 $0 $1,387 $733 $0 $0 $0 $2,630 $4,750

87 31101 Building & Safety 0 10,680 2,379 2,867 0 1,226 0 15,371 32,523

88 31102 Code Enforcement 0 4,102 883 1,428 0 0 0 8,697 15,109

89 31201 Planning 4,953 834 1,600 0 1,072 0 9,592 18,051

90 31301 Transportation 11,907 0 0 0 162,696

91 31305 Trans Const Projects 0 0 0 0

96 31307 Transp EquiP ISF 0 1,935 837 8,151

97 21001 Superior Crt of CA - Cty 0 1,625 637 69,351

98 21002 Collection Enhancement 0 5,108 658 0

99 924001 Trial Court OpRS/ Admin 0 0 14,765 0

100 924003 Title IV-D Child SPT Svcs 0 0 0 0

101 21006 Grand Jury 0 77 71 0

103 924002 Grants- Superior Crt St 0 0 70 0 1,845

104 22001 District Attorney 27,498 36,762 8,190 12,509 115,437

105 22002 DA- Forensics 0 0 77 0 754

106 23001 Child Support Services 0 47,598 7,611 8,839 0 27,799 96,979

107 24001 Public Defender 0 14,241 3,346 2,900 0 3,904 25,387

108 25001 Sheriff Administration 0 2,399 656 40,308 0 8,350 0 8,746 60,459

109 25002 Sheriff Support 0 20,664 5,054 0 0 2,222 0 28,958 56,898

110 25003 Sheriff Patrol 0 106,418 24,514 0 0 14,632 0 79,346 224,908

123 26002 Probation 1,132 28,559 4,046 25,100 0 4,826 0 17,155 80,818

126 26005 Diversion Programs 0 0 0 0 0 0 0 107 107

128 26007 Prob: Admin & Support 27,498 2,941 553 0 0 766 0 2,376 34,133

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FULL COST PLAN VS. OMB1. What is a Full Cost Plan vs. an OMB A-87 Cost Plan?

Central Services OMB A-87 Cost Plan:

Strictly follows federal guideline found in OMB A-87 Produces a conservative view of countywide indirect costs Current Riverside OMB A-87 Plan is ~ 15% low:

1. Must be based on actual costs (at least 2yrs old data) 2. Included only “Countywide Central Service” Departments 3. Excludes many real indirect support costs such as portions of:

a. Auditor’s office (15% excluded or $2.5 million) b. Treasurer’s office (currently 100% excluded) c. Board of Supervisors (100% excluded) d. County Counsel (must follow strict time keeping rules) e. County Executive, etc. (31% excluded or $1.3 million)

Full Cost Plan represents a more accurate, timely indirect cost calculation by

addressing these exclusions

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1. When Should a Full Cost Plan be Used: State Controller’s Handbook, Section 1430, 1460, and 1470 state in part: Section 1430,

“…counties should monitor the reimbursement process to ensure that maximum reimbursements have been received for all program costs, including indirect overhead. Additionally, any departments that charge outside agencies for their services should be monitored to ensure that the billing structures used recover all applicable costs, including indirect overhead.” Section 1460, “…charging for their services can utilize the cost plan in determining their billing rate structures. If a department charges the public a fee for the service it provides, the board of supervisors should be aware of the total cost of providing that service, including all applicable indirect costs. This will allow the supervisors to establish fees at the appropriate level to recover the true costs associated with the services provided. Even if the department is not charging a fee for the service, this concept can be employed as a management tool in identifying countywide overhead costs to all applicable departments.”

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And section 1470 states in part: “A county could prepare a “full costing plan” to identify all county overhead cost to the appropriate department, including those costs that are currently considered unallowable.” In effect, by using only the OMB A-87 cost allocation plan to estimate countywide indirect costs, the county is missing opportunities to fully recover legitimate costs of providing general fund support services to non-general fund operations and to user fee related services.”

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FULL COST OF SERVICE CALCULATIONS

C. Full Cost of Service Calculations - “Calculation of indirect cost to direct cost”

1. Full Cost Calculations Must Include All Layers of Cost:

Full Cost Plan to address Countywide Costs: Distributes “Countywide” administrative costs throughout the entire County

Departmental Cost Plans: Analyze the administrative or indirect costs

at a departmental level

Program Indirect Costs: Supply and Services, clerical, support, etc.

Direct Cost of Staff Supplying the Service

Step 1: Personnel assignments (indirect – admin, support, clerical vs. direct) are determined by:

Timesheet Assignment Ratio of time Time study sample

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Step 2: Supply and service costs are defined indirect vs. direct

Are they charged to a project or service? Can the costs be tracked specifically/directly to a project or service?

Step 3: Add the allocations from the cost allocation plan and any

departmental cost plans 2. Good business sense “Services and programs should be run business-like”

Sound decision making uses full cost information Subsidy decisions Service delivery decisions Funding decisions (taxes, fees, grants, etc)

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LAYERS OF FULL COST

Accounting -PayrollA/R, etc.

Board Of Supervisors

County Executive Legal Support Treasurer

Sheriff Dept Enterprise FundsCommunityDevelpment TransportationPark/Recreation

Short Term Planning

Long RangePlanning Building Div

Planner II

CountywideIndirect Costs

DepartmentwideIndirect Costs

ProgramIndirect Costs

Program DirectCosts

Planner I

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FEE DECISION – FLOW CHART

EXAMPLE SERVICES:

Sheriff Patrol Services

Youth Sports Adult Sports Short Range Plning (i.e. Lot Split)

WHO BENEFITS?

TYPE OF SERVICE?

TAX vs. FEES POLICY

COMMUNITY

PUBLIC

100% TAXES

Primarily the Community w/less Individual Benefits

Public/Private

Mostly Taxes &

Some Fees

Mostly Fees &

Some Taxes

Private/Public

Primarily the Individual w/less

Community Benefits

Individual Benefit Only

Private

100 % Fees