Case Studies

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 water and wastewater enterprises including public safety, governmental facilities and right-of-way maintenance.  

Project Results

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