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City of Brentwood

General Fund Reimbursement Study (2017)

Project Background

The City’s general fund is reimbursed for overhead costs based on an overhead allocation plan.  HF&H was retained to review the City’s overhead allocation plan for reasonableness and to identify any potential additional allocations.  HF&H derived the reimbursements to the general fund for services to the enterprises include public safety, governmental facilities and right-of-way maintenance.  In additional, HF&H identified the interfund reimbursements to the stormwater program from the water, sewer, and solid waste enterprises related to water quality protection, reducing inflow and infiltration, street sweeping, and trash capture devices.

Project Results

  • The City has a comprehensive evaluation of its reimbursements to the General Fund for overhead, for enterprise reimbursements for other non-overhead services, and for services provided among the enterprises.