Cost Allocation - Cost allocation is a comprehensive distribution of agency-wide administrative costs to all departments that benefit or receive services.
Costs of central service departments such as General Administration, Human Resources, Payroll and Purchasing are distributed to all departments that benefit from their services by unique, fair and equitable allocation bases.
Direct operating programs benefit from the general city structure; therefore, the funding for the direct operating program should reimburse the local government for that support.
PRM provides a wide range of services to assist local government with the preparation of cost allocation plans. PRM consultants have prepared hundreds of A-87 and full cost allocation plans. These plans calculate, using Federal Government developed guidelines, the indirect costs of supporting federally funded (grant) services.
An A-87 plan also calculates general fund support to non-general fund operations.
Full Cost plans are more inclusive of costs compared to OMB A-87 cost plans and used for internal purposes.
User Fee Cost Analysis - Activities that provide a community-wide benefit, such as Police Patrol and Fire Suppression are typically supported by taxes. However, if a service provided by a government agency benefits primarily an individual rather than the entire commmunity, those activities are supported by a user fee.
User fees are charged by almost any city or county department. PRM's cutting edge software and clear approach enable a simple and thorough analysis of the cost of government services.
The PRM user fee software gives local government the tools to review subsidy levels and forecast revenue impacts of fee changes. The greatest opportunity to recover general fund revenue through user fees usually lies in development services for planning, building, engineering and fire review services.
Utilizing a PRM cost allocation plan will ensure that your fees cover the true cost of providing services.
Mandated Costs - Article XIIIB of the California Constitution outlines requirements of the State to reimburse local government for its cost of providing certain mandated services. Reimbursement for state mandated programs is not automatic, The actual costs your agency bears from providing specific services mandated by the State are only reimbursed when costs are claimed according to detailed claiming instructions and source documentation requirements outlined by the State Controller's Office.
PRM consultants provide cities, counties and special districts in California with mandate reimbursement claim preparation services. Based on years of experience in this area, PRM consultants have found that agencies that identify their mandated costs early in the process and set up systems to ensure that all eligible costs are tracked and reported, receive larger reimbursements and fewer calls from the State Controller's Office. The claiming process is obviously the key aspect of this service, but the on-going support services that PRM offers are important complimentary services to continuously upgrade your agency's knowledge basis, relations and communications with the State and contract agencies, and anticipation of changes to the claiming process. The SB 90 process is constantly changing and evolving.
Federal Reimbursements - Law enforcement agencies throughout the United States are faced with constantly increasing service requirements when revenues to support those activities may be decreasing. There are several opportunities to increase your agency's revenue by applying for Federal reimbursements that will offset a portion of your costs of detaining and prosecuting specific individuals.
PRM consultants provide services that recover unrestricted revenue for county Sheriff and District Attorney offices to recover costs for specific eligible activities related to prosecution and detention.
PRM assists counties with web-based claiming systems for SWBPI and the data format requirements of SCAAP.
Indirect Cost Rate Proposals - Are you calculating a rate for an employee's time? Billing a grant or third party for the cost of staff time or program costs? An ICRP is a defendable department or divisional overhead cost calculation.
PRM consultants have prepared thousands of these ICRPs. Based on expenditure data, A-87 cost principles, staff input and department organization, PRM develops a percentage rate of salaries and benefits to ensure full cost recovery for fees, grants and mandated cost claims.
Appropriation Limitation
Municipal Service Reviews
General Management Consulting
Jail Rate Analysis
PRM Consultants provide a number of additional services to its city, county and special district clients. Contact PRM directly for more information on these specialized consulting services.
