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Table III <br />ADMINISTRATION TIME PER MANAGEMENT CATEGORY <br />Operations <br />Administration <br />Minutes <br />Annual <br />Percentage <br />Time <br />Percentages <br />DEVELOPED PROPERTY 56.0% <br />19,559 <br />10,953 <br />9.5% <br />UNDEVELOPED PROPERTY 36.7% <br />19,559 <br />7,178 <br />6.2% <br />CITY PROPERTY MANAGEMENT 7.3% <br />19,559 <br />1,428 <br />1.3% <br />100.0% <br />19,559 <br />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 />