The 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.

 *** Per Resolution No. 20-0025, the Comprehensive User Fee Schedule and Fully Burdened Staff Rates will be adjusted annually per current Memoranda of Understanding with City Employee bargaining groups for all fees not set by law. ***

CURRENT FEE SCHEDULES, BILLABLE RATES AND REPORTS

• FY 2022-2023 to FY 2024-2025 User Fee Schedule (Non-Community Development)
• FY 2022-2023 to FY 2024-2025 User Fee Schedule (Community Development)
• FY 2022-2023 to FY 2024-2025 Fully Burdened Staff Rates for Billing
• Fees Effective July 1, 2020 (Non-Community Development)
• Fees Effective July 1, 2020 (Community Development related)
• Fully Burdened Staff Rates for Billing Effective July 1, 2020
  
• February 18, 2020, City Council Staff Report
  
• Resolution No. 20-0025 Adopted February 18, 2020
• 2019 User Fee Study Report 
• 2019 Comprehensive Cost Allocation Plan

Historic User Fee & Cost Allocation Plan Data:

• 2016-17 to 2018-19 User Fee Schedule  
• 2015 Cost of Service User Fee Study (PDF)
• 2015 Full Cost Allocation Plan (PDF)
• 2015 User Fees Table - effective 07/01/2015 (PDF)
• 2015 City User Fee Staff Report - 04/21/2015 (PDF)
• 2015 City User Fee Resolution #15-0014 (PDF)
• 2016 Cost Recovery Fee Update City Council Review Report
• 2016-2019 Cost Recovery Fee Time Estimates By Department
  

• 2010 User Fees Table - effective 01/01/2011 (PDF)
• 2010 User Fee Study Cost Detail (PDF)
• 2010 Cost Allocation Plan Volume 1 (PDF) and Volume 2 (PDF)

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