Periodically the City conducts a comprehensive cost allocation plan (CAP) and user fee study, to identify the costs associated with providing each non-tax supported service, including the fully-burdened rate (i.e. direct labor costs and indirect costs) of each City position involved in delivery of those services.
The purpose of the cost allocation plan is to ensure that the City identifies all costs associated with activities, including overhead, to determine the true cost of providing various City services, as well as indirect costs attributable to enterprise and other chargeable funds.
A User Fee is a charge for service provided by a governmental agency to the public. Several laws such as Propositions 4, 13, 26 and 218 set parameters related to when user fees can be established and administered by local government.
The City's User Fees are reviewed and updated annually as part of the budget adoption process. Additionally, the City User Fees schedule may be amended throughout the year to account for changes in service or programming. Changes to the City's User Fees are done through adoption at a City Council meeting during a public hearing.
To view the City's Citywide User Fee Schedule as of 1.28.2020, please click here.