Case Studies

Project Background

In 2002, the City of Roseville’s transfer from the water fund to the general fund was successfully challenged in court, leading to the Roseville decision, which required cities to base transfers to the general fund on cost rather than as deemed percentages.  Fifteen years later, the City retained HF&H to perform a cost-based study to determine the amount of the reimbursement from the water and wastewater funds to the general fund for the cost of public safety services that protect City infrastructure.  With this reimbursement from the enterprise, the general fund was freed up to use the funding it had provided for public safety services on behalf of the enterprises to fund the stormwater program.

Project Results

• The City could confidently fund public safety services from the enterprises based on cost allocations that satisfy a court decision.
• The City was able to realign its sources of funding so that it was able to increase the funding to its stormwater program.