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City User Fees and Cost Allocation

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user_fees_spotlightThe City of Manhattan Beach conducts a comprehensive cost allocation plan (CAP) and user fee study, to identify costs associated with providing non tax-supported service, including the fully-burdened rate (i.e. direct labor costs and indirect costs) of each City position involved in delivery of those services.

The purpose of the cost allocation plan is to ensure that the City identifies all costs associated with activities, including overhead, to determine the true cost of providing various City services, as well as indirect costs attributable to enterprise and other chargeable funds.

A User Fee is a charge for service provided by a governmental agency to the public. Several laws such as Propositions 4, 13, 26 and 218 set parameters related to when user fees can be established and administered by local government. The current User-fee schedule, fully-burdened "billable rate" table, and reports were adopted by City Council on February 18, 2020 and became effective July 1, 2020.

CURRENT FEE SCHEDULES, BILLABLE RATES AND REPORTS

Historic User Fee & Cost Allocation Plan Data:

 

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