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EXHIBIT D <br />Allowable Costs Determination and Bases for Allocation <br />These exhibits accomplish the following: <br />1.Describe briefly the cost centers that accumulate costs in providing support or administrative services to <br />operating organizations. <br />2.Compute the actual allowable costs within each central service organization and departmental <br />administration division, designating the result as “Resident Allowable Costs”. The “Fixed Asset Usage” is <br />added to this amount to arrive at the “Total Allowable Costs to be Allocated”. <br />3.Determine the “Basis for Allocation” for each central service organization and departmental administration <br />division. This statistic measures the relative amount of effort expended by a central service organization <br />or departmental administration division in meeting the needs of operating organizations. <br />The “Total Allowable Costs to be Allocated” are then allocated to benefiting operating organizations using the <br />“Basis for Allocation”. This detailed allocation is summarized and presented in Appendix 1.0. <br />The activities or cost centers that provide support or administrative services to the City's operating organizations <br />are: <br />CENTRAL SERVICE ORGANIZATIONS <br />Council/City Manager/Recorder <br />Central Services Administration <br />Finance Administration <br />Human Resources <br />Performance and Development <br />Employee Relations <br />Human Resources Information Systems (HRIS) <br />Recruitment andSelection <br />Payroll <br />IS Administration <br />AIRS <br />IS General -RIS <br />IS Customer and Shared Support <br />IS Department Applications <br />IS Courier Services <br />Analysis/Budget <br />Financial Reporting <br />Disbursements/Purchasing <br />Receivables <br />Neighborhood Program <br />OPERATING ORGANIZATIONS <br />Planning and Development Administration <br />Library, Recreation, and Cultural Services Administration <br />Police Administration <br />Fire and Emergency Medical Services Administration <br />Public Works Administration <br />Exhibit D.1 <br />