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When divided by the total program time these 2 figures yield the following <br />percentages: <br />Daily operations activities = 83.0 <br />Overall program administration = 17.0 <br />100.0 <br />This 17.0 % of annual program time devoted to the overall administration of <br />the vegetation program is not directly dependent on either the time of <br />completion nor the number performed of the various operations activities <br />during a given year. Annual and periodic administrative activities such as <br />contract preparation, supply procurement, coordination of advertising and <br />printing, monthly activity reports, and a yearly cost analysis are inherent to <br />program management regardless of the frequency of operations activities. As <br />such, the 19,559 minutes of annual program time devoted to overall administra- <br />tion should be divided equally between the 3 management categories. With the <br />addition of 6,520 minutes (1/3 of 19,559) of administration time to the <br />previously calculated operations times, the percent of total annual program <br />time devoted to each management category will change as shown in the following <br />table. <br />Table III <br />TOTAL PROGRAM TIME PER MANAGEMENT CATEGORY <br />Operations <br />Administration <br />Total <br />Annual <br />Time <br />Time <br />Time <br />Percentages <br />DEVELOPED PROPERTY 53,570 <br />6,520 <br />60,090 <br />52.2% <br />UNDEVELOPED PROPERTY 35,116 <br />6,520 <br />41,636 <br />36.1 % <br />CITY PROPERTY MANAGEMENT 6,955 <br />6,520 <br />13,475 <br />11.7% <br />95,641 <br />19,559 <br />115,200 <br />100.0% <br />The data derived from Table I provides the necessary information to calculate <br />per abatement costs based on program expenditures for a typical abatement in <br />each management category. Both the calculated quantities and the resultant <br />percentages of program time per management category derived from Table II and <br />Table III appear to provide the necessary information to calculate the per <br />abatement costs for both the concept of program operations cost recovery and <br />that of total program cost recovery. However, there is one further program <br />time allocation that must be calculated before any meaningful cost breakdowns <br />can be made between the various management categories. <br />Because of significantly higher hourly rates, the position of the Vegetation <br />Manager incurs much higher wage and fringe benefit costs than the temporary <br />employee for the same amount of program time spent in any particular activity. <br />This can significantly alter the personal services costs incurred within the <br />various management categories if the Vegetation Manager and the temporary <br />employee expended differing percentages of time between the 3 categories. We <br />will need to calculate the percentages of both operations and administrative <br />time expended by both positions in all 3 categories before we can accurately <br />allocate the program's personal services costs. <br />Vegetation Program <br />Cost Analysis 7 <br />