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Home My WebLink About04-07-1998 City Council agenda -supplemental report.D TION DISCUSSION Presented at the request of the Saratoga City Council by the Finance Commission April 1998 OVERHEAD 'ractice CUSSION erhead is adopted by RIMMM r better financial management However, costs which maybe eventually included in the allocation pool can vary between different organizations dependent upon the desires of management City of Saratoga Indirect Cost Allocation Review April 1998 ($000's) 1997/98 Budgeted operating programs direct cost = 1997/98 Budgeted Indirect Costs Allocated Amount= (1) Facilities Maintenance total cost = About 50% costs are labor related , 50% supplies /repair /maint. Allocated based on square footage total sq ft = Average maintenance cost per square foot = (2) Equipment Operation total cost = Costs include $110K capital, $100K fuel /insur. /supplies Allocated based on rolling stock (3) City Attorney total cost = Based on prior year experiences $ 69674.0 1 100% $ 1,626.5 24% $ 315.9 47,051 $ 6.71 $ 239.0 $ 77.0 (4) General & Intergovernmental Service total cost = $ 994.6 Allocated primarily based on (A) direct budget, (B) Regular FTE Headcount (C) All FTE Headcount, (D) City Council and (E) City Commission Note: Financial Mgmt ($345K) was omitted. Correct General & InterGovernmental Services Total cost should be ------------------------------------- - - - - -- _ $ 1,340.0 100% 19% 15% 5% 61% ' City of Saratoga Indirect Cost Allocation Review April 1998 ($000's) General & Intergovernmental Service Allocation based on Costs include: (A) (B) (C) Dir Cost Reg FTE All FTE City Council $ 57.7 50% 50% City Commissions 4.8 direct support City Manager 178.4 25% 75% City Clerk 89.4 25% 50% based on City Mgr Human Resources 152.5 100% General Services 174.8 10% 65% Fixed Assets 71.0 l o% 65% MIS 266.0 25% 75% S -Total Inter Gov'tal $ 994.6 Other allocations $ 75.1 for Inter - Gov'tal Total Revised Inter -G $ 1,069.7 1997/98 Budget did not include: Financial Mgmt $ 345.4 25% 75% (D) (E) Council Comm. 25% 35% 35% TOTAL COST INDIRECT COST ALLOCATION ATION ,ATION RECREATION $ 737 RECREATION $ 379 ALL OTHERS 5,937 ALL OTHERS 1,248 TOTAL COST $ 6,674 TOTAL COST $ 1,627 Includes: • Rec. Service • Teen Service • Facilities Op • Theater Imp. Regular FTE Headcount % of total program hdct All FTE Headcount % of total program hdct Direct Cost (Incl. non - labor) % of total program Allocated Indirect Cost: - Facilities Maintenance (8804) - Equipment Operation (8802) - Attorney (7075) - Inter - government (various' Total Allocated Indirect Cost % of total allocated costs Total Direct & Ind. Expenditure Ind. Cost Allo. as % of Direct Cost City of Saratoga Recreation Department Direct Cost & Indirect Cost Allocation FY 1997/1998 Budget ($000's) file: "sa- allo2" Operating Program rec'd alloc. 33.07 100% 40.24 100% $ 6,674.0 100% $ 315.9 4041 $ 4043 $ 4044 $ 4047 . Total Recreation .Civic Theater Teen Facilities Recreation Service Sur. Improv. Service Oper. Svc Department 3.46 0.09 017 1.13 5.25 16% 6.92 0.09 2 2.03 11.04 27% $ 518.9 $ 65.9 $ 74.7 $ 77.4 $ 736.9 11% $ 38.7 $ - $ 12.5 $ 94.1 $ 145.3 46% $ 0.2 $ - $ - $ - $ 0.2 $ 133.5 $ 3.3 $ 42.0 $ 54.6 $ 233.4 23% $ 172.4 $ 3.3 $ 54.5 $ 148.7 $ 378.9 23% $ 691.3 $ 69.2 $ 129.2 $ 226.1 $ 1,115.8 file: "sa- allo2" Operating Program rec'd alloc. 33.07 100% 40.24 100% $ 6,674.0 100% $ 315.9 33% 5% 73% 192% 51% 24% 100% $ 239.0 $ 77.0 $ 994.6 100% $ 1,626.5 100% $ 8,300.5 33% 5% 73% 192% 51% 24% ALTERNATIVE 1 INDIRECT COST METHODOLOGY ALLOCATE IN DIRECT PROPORTION TO TOTAL COST �yJ FOR SARATOGA OPERATING PROGRAMS ot TOTAL COST RECREATION ALL OTHERS TOTAL COST $ 737 5,937 $ 6,674 INDIRECT COST ALLOCATION ATION "rCREATION Includes: • Rec. Service • Teen Service • Facilities Op • Theater Imp. RECREATION ALL OTHERS TOTAL COST $ 179 1,448 $ 1,627 DTE �.�ISTING: $ 379 1,248 $1,627 Marianne Swan, Ed.D, Director Saratoga Community Pre - school P.O. box 281 Saratoga CA 95071 April 7, 1998 Saratoga Parks and Recreation Commissioners 13777 Fruitvale Saratoga, Ca 95070 Dear Saratoga Parks and Recreation Commissioners, I am writing to you as an Independent Contract Instructor at the Saratoga Community Center, who is in dire need of facility expansion. In April 19901 started to take over a small class called Kinderclub, a "Mommy and Me" type of program. There were only a handfull of students at the time, but by 19911 had quite an international following and the parent body expressed the desire for me to form a Pre - school program. At a parent meeting I discussed the various Pre - school program philosophies and it was decided that it was to be a Parent Participating Developmental Program. The Budget committee initially did not accept the Pre - school's $5000 budget for my proposal so I went to council to plea for these citizens. At the time (199 1) we had just seen a tremendous influx of Asian families, and one third of my students enrolled were Asians! The council saw the need to provide a program to intergrate the families. The Pre - school program took off September 1991 and grew from 12 to 36 children in 1992. Currently, there are 54 Pre - school children and 60 Kinderclub students enrolled spread over 7 different classes. I'm already fully booked through the 1998 -1999 school year with 72 people on the waiting list for Kinderclub and 50 for Pre- school. These people have no where else to go in Saratoga to find a sense of belonging and to feel connected. We integrate the program with the Senior Day Care as well as two Middle School classes. The student body is even more diverse than in 1991. If we expanded the Pre - school room, we could serve 30 more families. I will present a tentative and simplistic drawing of my expansion wish at the next Parks and Recreation meeting. The addition is designed to allow for more space in the current classroom or to be a separate room. Parking has been a safety problem for the Wednesday and Friday Pre - school afternoon sessions due to the Senior luncheons and Rotary luncheons. This problem will be alleviated by having a drop off and pick up door at Allendale (see drawing). Currently the Pre - school room has been used for art and craft classes in the late afternoon and Winter and Summer camps, when Pre - school was not in session. The expansion would allow for Camp Programs to serve more children as well. The tentative expansion plan has been reviewed by Joan Pisani; Reciation Director, Kim Saxton Heinrichs; Recreation Supervisor, and Ivonne Lampshire, Facilities Coordinator. The Pre - school and Kinderclub programs have been a tremendous success financially for the city. As the Director I do all the enrollment and bookkeeping and give the city a monthly financial statement and percentage check for the Pre - school and quarterly for the Kinderclub Program. i The 1996 addition of 132 sq. ft. saw the city income grow from under $18,000 to $23,000 in 1997. The income for 1998 was $26,257 and the projected income for 1999 based on first quarter is over $30,000. As you can see, a steady increase is to be expected with an expansion of the current facility. I am aware that new expenditures have been curtailed however while work is contemplated at the Senior Center Wing.it would be appropriate to do that entire side of the building. Sincerel , j Marianne Swan, d.D