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ISF Concept |
The department functions under an Internal Service Fund (ISF) concept, much like a private engineering firm, in which all resources (labor, equipment, materials, outside services and supplies) are centralized within the department, and allocated to the 45+ budgets (clients) that we serve. For whatever units of service are necessary, large or small, an applied cost is billed to the budget receiving that particular service. This allows optimal use of all resources.
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Full Cost Accounting |
Direct labor, equipment, materials and vendor payments, plus an allocation of indirect overhead costs, are accounted for and billed based upon the information contained in our department detailed cost accounting system. The cost accounting system also provides detailed operations related costs, to allow knowledgeable management of the various budgets, and a clear picture of expenditures for the Board and Citizens Advisory Groups, as well as our staff.
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Labor Pool |
The present staffing pool consists of 187.5 permanent full time equivalent positions and four contract positions. This number is notably less than a decade ago. This pool concept allows great flexibility in staffing programs and projects, and maximizes our labor resources.
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Equipment Pool |
We maintain a large fleet of equipment, ranging from heavy construction equipment to basic transportation vehicles. The pool concept, allocating hours or miles directly to jobs, allows for good optimization of equipment, and makes expensive equipment available for the smaller special district operations on an as needed basis, where they otherwise could not afford the equipment. We also maintain an internal equipment replacement fund that is somewhat less than fully funded, but has worked very well over the past 15 years and eliminated the need for General Fund equipment replacement support.
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Warehouse and Central Purchasing |
We maintain commonly used parts and materials for different operations (motor pool, traffic signs, plumbing fittings, lumber) at our Camp San Luis warehouse and the items are charged out by the job (average cost per unit). We also purchase items in bulk, as much as possible, working with the General Services purchasing staff.
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Consolidated Administration |
Our general management, clerical staff, accounting and other administrative staff are centralized for maximum efficiency. Administrative staff charge their time directly to budgets being served whenever possible. When not possible, overhead cost centers are charged and those costs are allocated indirectly through the cost accounting system. |