"Costs reasonably borne,"
as used and ordered to be applied in this chapter are to
consist of the following elements:
(a)
All applicable direct costs including, but not limited to salaries,
wages, overtime, employee fringe benefits, services and supplies,
maintenance and operation expenses, contracted services, special supplies,
and any other direct expense incurred.
(b)
All applicable indirect costs including, but not restricted
to, building maintenance and operations, equipment maintenance and
operations, communications expenses, computer costs, printing and
reproduction, vehicle expenses, insurance, debt service, and like
expenses when distributed on an accounted and documented rational
proration system.
(c)
Fixed asset recovery expenses, consisting of depreciation of
fixed assets, and additional fixed asset expense recovery charges
calculated on the current estimated cost of replacement, divided by
the approximate life expectancy of the fixed asset. A further additional
charge to make up the difference between book value depreciation not
previously recovered and reserved in cash and the full cost of replacement,
also shall be calculated and considered a cost so as to recover such
unrecovered costs between book value and cost of replacement over
the remaining life of the asset.
(d)
General overhead, expressed as a percentage, distributing and
charging the expenses of the City Council, City Attorney, City Manager,
City Clerk, Finance Department, Personnel Office, and all other staff
and support service provided to the entire City organization. Overhead
shall be prorated between tax-financed services and fee-financed services
on the basis of said percentage so that each of taxes and fees and
charges shall proportionately defray such overhead costs.
(e)
Departmental overhead, expressed as a percentage, distributing and charging the cost of each department head and his or her supporting expenses as enumerated in subsections
a,
b,
c, and
f of this section.
(f)
Debt service costs, consisting of repayment of principal, payment
of interest, and trustee fees and administrative expenses for all
applicable bond, certificate, or securities issues or loans of whatever
nature or kind. Any required coverage factors or required or established
reserves beyond basic debt service costs also shall be considered
a cost if required by covenant within any securities ordinance, resolution,
indenture or general law applicable to the City.
(Ord. 419 § 1, 2003)
Pursuant to California
Government Code Section 66016 and 66018,
the City Clerk shall cause notice to be provided as set out in Government
Code Section 6062a, and the City Council periodically, at least annually,
shall receive at a regularly scheduled meeting oral and written presentations
concerning fees and charges proposed to be increased or added. Such
notice, oral and written presentation, and public meeting shall be
provided prior to the City Council taking any action on any new or
increased fees or charges. At least one such public hearing shall
be held annually, in conjunction with the City annual budget process
and hearing per the requirements of
Government Code Section 66018.
(Ord. 419 § 1, 2003)
Pursuant to the California
Government Code, at least 10 days
prior to the required public hearing set out herein, the City Manager
shall make available to the public appropriate data indicating the
cost, or estimated cost required to support the fees and charges for
which changes are proposed to be made or fees or charges imposed.
The City Manager also shall provide a summary of the present fee and
charge schedules and those proposed at such annual public hearing.
A general explanation of such changes also shall be published per
the requirements of
Government Code Sections 6062a and 66016.
(Ord. 419 § 1, 2003)