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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 accurate per abatement cost can be determined for both <br />the concept of operations only cost recovery and that of total program cost <br />recovery. In addition, certain line items in the expenditure report are <br />inherent to only 1 or sometimes 2 of the program's management categories. The <br />percentages of these itemized expenditures incurred per category must also be <br />assigned before an accurate summation of category costs can be made. <br />Except for the first analysis, which will calculate the costs associated with <br />typical abatements in each of the management categories, any expenditures <br />inherent to all 3 of the program's management categories will be divided in <br />either 1 of 3 ways. Any expenditures that are operational in nature will be <br />divided between the 3 management categories according to the percent of <br />program operations devoted to each category. If the expenditures are for <br />personal services then they will be divided according to the categorical <br />percentages of position time that were calculated previously. Lastly, if the <br />expenditures are administrative in nature then they will only be included in <br />the last of the 3 analysis and will be equally divided among the 3 management <br />categories. <br />VEGETATION PROGRAM COSTS FROM TOTAL 1989 POSITION EXPENDITURES <br />The only line items in the 1989 position expenditure report that are not <br />totally inherent to the administration and operation of the Vegetation <br />Management Program are the funds for the regular position full time wages and <br />fringe benefits. As calculated in a previous section, the vegetation program <br />utilizes 70 % of this position's time. Accordingly, the itemized dollar <br />amount for regular full time wages and regular fringe benefits in the program <br />expenditure report is 70 % of this position's total annual expenditures for <br />these items. All of the other expenditures itemized in this report are 100 % <br />attributable to the performance of necessary duties of the vegetation program. <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. These <br />are the figures that will be used in the calculation of per abatement costs <br />for total program cost recovery. <br />However, only 83 % of the Vegetation Manager's devoted program time is <br />expended on daily program operation. The other 17 % is devoted toward overall <br />program administration. For this reason the figures used for full time wages <br />and benefits in our analysis of operations only expenditures will be 83 % of <br />the amount devoted toward the entire program. This equates to $15,457 in <br />wages incurred in program operations and $5,442 in benefits incurred in <br />program operations. <br />Vegetation Program <br />Cost Analysis 9 <br />