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Table III <br /> ADMINISTRATION TIME PER MANAGEMENT CATEGORY <br /> Operations Administration Minutes Annual <br /> Percentage Time Percentages <br /> DEVELOPED PROPERTY 56.0 % 19,559 10,953 9.5 % <br /> UNDEVELOPED PROPERTY 36.7 % 19,559 7,178 6.2 % <br /> CfY PROPERTY MANAGEMENT 73 % 19,559 1,428 1.3 % <br /> 100.0 % 19,559 17.0 % <br /> PROGRAM COST ALLOCATION <br /> Not all of the expenditures associated with this position are employed in the <br /> administration and operation of the Vegetation Management Program. As such, <br /> program percentages for each line item in the 1989 incurred expenditure report <br /> must be assigned before an accurate analysis can be made of the program's <br /> total operational expenses. In addition, certain expenses are inherent to <br /> only 1 or sometimes 2 of the program's management categories. The percentages <br /> of these itemized expenditures incurred per category must also be assigned <br /> before an accurate summation of category costs can be made. <br /> Any service and material expenditures inherent to all 3 of the program's <br /> management categories will be allocated according to the percentages of <br /> operation time calculated for each category or according to percentages <br /> obtained from calculations too minor to be included in this document. The <br /> expenditures for personal services will be divided according to the calculated <br /> percentages of position time per category after the administration costs are <br /> subtracted from the Vegetation Manager's wages and fringe benefits. <br /> The only item in the 1989 position expenditure report that is not totally <br /> inherent to the administration and operation of the Vegetation Management <br /> Program are the funds for the regular position full time wages and fringe <br /> benefits. As previously calculated, the vegetation program utilizes 70 % of <br /> this position's time. Accordingly, the itemized dollar amount for regular <br /> full time wages and fringe benefits for this analysis shall be 70 % of the <br /> annual expenditures for these items. All other expenditures itemized in this <br /> analysis are 100 % attributable to performance of necessary program duties. <br /> The total expenditure for regular position full time wages is $26,604, and for <br /> full time benefits $9,367. The 70 % of this amount that is devoted toward the <br /> vegetation program equates to $18,623 in wages and $6,557 in benefits. <br /> However, only 83 % of the Vegetation Manager's devoted program time is <br /> expended on daily program operation. As previously calculated, the other 17 <br /> is devoted toward overall program administration. For this reason the figures <br /> used for full time wages and benefits in our analysis of operations only <br /> expenditures will be 83 % of the amount devoted toward the entire program. <br /> This equates to $15,457 in wages incurred in program operations and $5,442 in <br /> benefits incurred in program operations. <br /> Vegetation Program <br /> Cost Analysis 9 <br />