Oak City s cost allocation and determination
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- Miles Preston
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1 Oak City s cost allocation and determination Robert W. Ingram, W. Cameron Parsons and Walter A. Robbins 1 Abstract Oak City is an interdisciplinary case that involves cost allocation and determination issues in a governmental setting. Ethical considerations related to the role of accountants as expert witnesses also are included in the case. The primary issue in this case (drawn from actual events) is the amount of cost associated with police and fire services that should be charged to businesses in an area adjacent to the city limits, referred to as its police jurisdiction. State law requires the city to provide these services and permits it to charge the incremental cost of providing these services to businesses in the jurisdiction. The definition and determination of incremental cost is highly subjective. City officials have been allocating a portion of total costs to the jurisdiction. A business owner sues the city, arguing that only variable costs are relevant. Students take the role of expert witnesses who are required to analyze available information and to develop a position supporting either the plaintiff or the city. They are required to deal with an unstructured problem for which various positions can be argued. They must identify relevant information and organize this information effectively. The case also serves to alert students to the importance of professional judgment in accounting decisions for which little authoritative guidance is available. Mike Johnson, finance director for Oak City, sits in his office, peering out the window. It is the middle of February, and he is pleased with the latest reports of the city s financial condition. After a few years of tight budgets, the city is getting back on the right track. General fund revenues are larger than expected and expenditures are under control. The city continues to grow, as a recent summary of financial and demographic trends indicates (exhibit 1). This looks like it is going to be a good fiscal year. Suddenly, the door to his office flies open and in stomps Bob Holman, city attorney. Mike, you will not believe what has happened! Bob exclaims. The city has just been hit with a civil suit by Anita Smith, the owner of Smith s Lumber Company. Her business became part of the city s police jurisdiction in 1993 when we annexed all that expensive residential property on the river. 1 Robert W. Ingram and Walter A. Robbins are Professors at University of Alabama, and W. Cameron Parsons is an Attorney with Parsons & Sutton. We gratefully acknowledge comments of Tom Albright, Tom Howard and Bill Samson on earlier drafts of this case. The comments of the anonymous reviewers were very helpful in improving case requirements and in making the case easier to understand. This case is based on actual events. Names and amounts have been changed to preserve anonymity. 1
2 EXHIBIT 1 Oak City: Financial and Demographic Trends a Expenditures Year Population Revenues Total Police Fire Area Businesses ,212 $13,087 $13,082 $6,083 $4, ,448 14,736 14,698 6,259 4, ,330 15,011 14,956 6,407 5, ,206 15,200 15,209 6,518 5, ,455 16,102 16,083 6,840 5, ,524 16,843 16,855 7,280 5, ,409 17,622 17,596 7,506 5, ,059 18,705 18,670 7,981 6, ,922 18,987 19,194 8,312 6, ,076 20,345 20,752 8,936 6, ,549 22,315 22,301 9,734 7, ,335 24,440 23,811 10,455 7, a Revenues and Expenditures are in thousands and are for the General Fund. Area is in equal miles She claims the city has collected excessive business license fees from her and other business owners in the police jurisdiction since She is suing to recover excess fees paid and attorney and court costs. She claims the city is charging her fees for costs it does not incur, in violation of state law. You ll remember that state law requires the city to provide police and fire protection to residents of the police jurisdiction, which extends three miles beyond the city limits. While the law permits the city to levy a license fee on all businesses located in the police jurisdiction, the levy cannot exceed one-half of the amount charged to like businesses located within the city limits or the actual costs incurred in servicing the police jurisdiction, whichever is lower. If Smith can prove we have been collecting excessive fees, we may be faced with a major class-action law suit. You determined those costs, Mike. I sure hope you can justify them. I ll arrange a meeting for first thing tomorrow morning with city officials. Come prepared to explain how you ve been determining the fees we ve been charging in the police jurisdiction and the associated costs. Mike can hardly believe what he just heard. How can there be any questions about the way he determines cost for the city s police jurisdiction? All I did was allocate costs, Mike thinks to himself. Facts and legal background Oak City is the largest city in its region of the state, with a population of about 100,000. Most of the city in bounded on the west by the Black River with the city limits extended along both the east and west banks of the river for about 15 miles. In 1988, the state approved legislation providing for the creation of police jurisdictions adjacent to the cities. The rationale supporting the law was to ensure basic services for citizens at a reasonable cost. Cities were already equipped to provide services, and extending these services to nearby residents was thought to be less costly than creating new police and fire departments to service the jurisdictions. As a result of this legislation, cities became obligated to provide public safety services to businesses and individuals residing within its police jurisdiction. Police jurisdiction is defined as all adjoining territory within three miles of the corporate limits of a city or town. Approximately 15,000 people live in Oak City s police jurisdiction, which contains approximately 40 businesses. 2
3 State law authorizes cities to collect license fees from any businesses located within the police jurisdiction. These revenues are intended to reimburse the city for the cost it incurs in providing services to its police jurisdiction. The law explicitly states that a city must estimate the amount reasonably necessary to provide public protection within the police jurisdiction as a basis for its business license fees. A city, however, cannot use the police jurisdiction to generate net revenues for itself. The meeting The next morning, Mike arrives promptly at nine for the meeting. As he enters the room, he is met by most of the city s top officials, an indication of the importance of this case. In addition to Bob Holman, he shakes hands with Bart Flanagan, the assistant city attorney, City Council Chairperson Tammy Watson, and Mayor Al Tupay. Bob Holman starts the meeting: Until now, the city has never had any business owners question the quality of services or the amount of fees we charge in the police jurisdiction. Although the city s primary responsibility for services is to its own residents, it has always tried to provide adequate service in its police jurisdiction, in spite of the expansion we have experienced in the last few years. Al Tupay joins in: If I may say so, Bob, the problem relates directly to the city s annexation of property along the river. This process began only a few years ago. I was the one who questioned whether the city could adequately service this area, especially the area west of the river. You know how limited access is because we have only two bridges. I remember, Mayor, responds Bob. But the city has benefited from inclusion of the expensive residential property west of the river, and as I recall, you got quite a bit of support from those people in the last election. Yes, Mayor, Tammy Watson adds. And, I should point out that annexation of those expensive residential properties was necessary to increase our tax base sufficiently to cover the cost of the new city buildings and schools completed last year. Bob continues: Whatever the cause of the problem, it s our problem now. Smith s Lumber Co. is located within the northernmost part of our police jurisdiction. It is nearly 10 miles from downtown and the nearest police and fire stations, as you can see from this map. 3
4 Smith is arguing that due to the distance of her business from the city s facilities, available services are limited. I have to admit, she is correct on this point. Actually, her company is closer to facilities in Burnt Creek than to those in Oak City. However, the law does not stipulate that facilities must be near residents of the police jurisdiction, only that we must provide the services. Neither Smith nor the city has any control over the law. She is stuck with us, and we are stuck with her. Then it is Bart Flanagan s turn: The city s position in this suit is that we have been lawfully collecting the maximum fees allowed by law from Smith s Lumber Co. According to Mike Johnson s calculations, we always incur greater costs in servicing the jurisdiction than the amounts we collect in fees. I think we should let Mike explain how he has been determining those costs. Mike knew he would be at the center of the controversy. The city provides fire and police protection to businesses and residents of our police jurisdiction, Mike begins. The services are accounted for through the city s general fund. I have prepared a table (exhibit 3) that shows the total expenditures for these departments for each of the last three years. Al Tupay interrupts. Mike, as you know, I own the franchise to all the local Long-Dog restaurants. In my income statement the operating costs are called expenses, not expenditures. What is the difference? Well, Mayor, Mike begins, while there are many similarities between business and governmental accounting, there are also many fundamental differences. One of the most important is the use of the fund accounting model. Because state and local government have restricted as well as unrestricted resources, it is necessary to use separate funds to account for those resources earmarked for specific purposes. Most of the day-to-day operations of the city are accounted for through governmental funds. In fact, we account for the majority of our programs in the general fund, which is the most important governmental fund type. In the private sector, business organizations usually do not have such restricted resources and, consequently, are not require to use fund accounting. The mayor interrupts again, So I understand what you are saying, ** how does this explain the difference between expenditures and expense? EXHIBIT 3 Expenditures Allocated to Police Jurisdiction Total Total Expenditures: Police Department $10,455,466 $ 9,734,319 $ 8,936,038 $29,125,823 Fire Department 7,723,958 7,425,118 6,942,204 22,091,279 Total Expenditures $18,179,424 $17,159,436 $15,878,241 $51,217,101 Allocated to Police Jurisdiction: Police Department $ 585,506 $ 408,841 $ 616,587 $ 1,610,934 Fire Department 563, , ,087 1,740,520 Total Allocation 1,399,935 1,399,655 1,365,080 4,164,670 Fees Charged to Jurisdiction 1,034, , ,295 2,712,641 Excess of Allocation Over Fees $ 364,985 $ 505,259 $ 581,785 $ 1,452,029 I am getting to that, Mayor, replied Mike. Now, those individuals who rely on the city s financial statements know that the city is a political entity; it is not a business established to generate profits. To better understand the day-to-day operations of the city, users are interested in examining the flow of financial resources through the city s general fund. Governments measure such flows using the modified accrual basis of accounting. Under this method, expenditure is a measure of the outflow of financial resources. In contrast, businesses that must calculate net income use the accrual basis of accounting, where expense measures the consumption of resources. This means, for example, that when business acquires a fixed asset, the asset s cost is capitalized and depreciated. When the city 4
5 buys a new fire truck, the cost is reported as a general fund expenditure. Depreciation expense is not recognized because depreciation does not involve the use of financial resources; it is not an expenditure. Now, I see how governmental accounting can be so confusing, especially to a novice like me, the mayor interjects. Thank you, Mike, for the explanation. Please continue. Mike begins again: The table (exhibit 3) that I have prepared describes the amount of those expenditures that were allocated to the police jurisdiction, and the amount of business license fees that were collected. Let me point out that the total fees collected from the police jurisdiction have always been set at the maximum rate allowed by law, one-half the rate of business license fees levied within the city. This rate is appropriate because the total cost allocated to the police jurisdiction has always exceeded this limit. The data from the table illustrate this fact. For example, in 1996, $1,400,000 of service costs were allocated to the police jurisdiction with $1,035,000 of fees being collected. Now, let me explain how I determined the amount of total expenditures allocated to the police jurisdiction. I calculate the total service effort the city exerts for police and fire protection and the portion of these efforts that are provided in the police jurisdiction. The ratio of efforts in the jurisdiction to total service efforts is multiplied by total expenditures to get the amount to be charged to the jurisdiction. Exhibit 4 Allocation Rates Determined from Service Calls a Total Calls: Police Department Fire Department Police Jurisdiction Calls: Police Department Fire Department Ratio of Jurisdiction to Total Calls: Police Department Fire Department a A service call results when a specific request is made by an individual or business for assistance. Usually, these are emergency calls to investigate a crime, an accident or an incident (such as a fire). Routine patrols and inspections are not included as service calls. I used the number of service calls as a measure of service effort. Service calls and allocations are presented in the next table (exhibit 4). The total expenditures for each of the three years were taken from the account balances at year end. The total expenditures by service activity for the period are shown in the table marked exhibit 5 on an item-by-item basis. All I do is take the total expenditures for the year, multiply that by the allocation ratio, and use that amount to determine fees charged in the police jurisdiction. I really don t see a problem here. Tammy Watson questions: Mike, why did you use the number of service calls to allocate expenditures to the police jurisdiction? Isn t this allocation arbitrary? Sure, Tammy, responded Mike. Any allocation is arbitrary. Service calls are simple to determine and easy to use. I guess I could have used another base, say number of businesses in the police jurisdiction relative to the number in the city, but it would be just as arbitrary. Bart Flanagan steps in: Mike you re probably right about all allocations being arbitrary, but Smith s claim is that many of the costs the city is allocating would exist whether or not 5
6 services are provided to the police jurisdiction. She is basing her suit on a recent case decided by the state Supreme Court. In Cassidy v. Dellville, the court defined the amount of cost that can be charged to the police jurisdiction as the incremental cost of providing services to the jurisdiction. The court interpreted incremental cost as the costs the city would avoid if it did not provide these services. Smith claims that most of the costs for police and fire services do not change with the level of service activity, and therefore, they are not incremental. She claims only those costs that are incurred each time a service run is made into the police jurisdiction should be charged to that area. Do most of our costs change in proportion to activity? Mike answered: If you mean in proportion to the number of service calls, the answer is no. Most expenditures are fixed during a particular fiscal year. In fact, I have prepared exhibit 5 to illustrate changes in the police and fire departments expenditures for These amounts are line-item expenditures recorded in the general fund. If you look at overtime wages, fuel and equipment maintenance costs, they tend to vary with service hours, while utility costs change with the number of service calls. These are the only variable expenditures we have. All the other costs are largely fixed. I might add that service hours represent the total labor time required to provide services, while a service call represents a call for help (fire or police). EXHIBIT 5 Police and Fire Department Expenditures (Source: General Fund Financial Statements) Police Fire Wages and Salaries $ 6,134,567 $5,830,456 $5,321,110 $4,500,925 $4,392,842 $4,002,833 Overtime Wages a 345, , , , , ,049 Employee Insurance 690, , , , , ,981 Retirement Benefits 878, , , , , ,383 Other Benefits 184, , , , , ,922 Training and Travel 53,591 48,911 43,232 38,193 34,683 33,424 Prevention c 41,876 36,488 34,688 15,407 14,366 16,016 Uniforms 172, , , , , ,230 Utilities b 164, , , , , ,204 Fuel a 122, , ,291 23,125 20,155 18,743 Office Supplies 54,519 50,793 47,067 41,889 36,095 33,400 Equip. 92,088 85,484 78,879 89,066 60,113 63,159 Maintenance a,d Building 186, , , , , ,271 Maintenance d Equipment 636, , , , , ,428 Purchases e Lease Payments f 696, , , , , ,161 Total Expenditures $10,455,466 $9,734,319 $8,936,038 $7,723,958 $7,425,118 $6,942,204 a These costs change with changes in service hours. The percent of service hours spent in the police jurisdiction for the years 1994 to 1996 was 3.75%, 3.5%, and 3%, respectively. b This cost changes with the number of service calls, though all costs change in the long run. Costs other than a and b are assumed to be fixed in the short run. c These costs are associated with educational programs in local schools and civic meetings and building inspections. d Maintenance of equipment and buildings is the responsibility of the respective departments and these costs are part of the general fund. e Equipment (fire trucks, police cars, etc.) is purchased each year by the police and fire departments. f Leases are for land, where some stations are located, and operating equipment. But allocating only variable costs is not reasonable. Many of the fixed costs exist because we have to provide services in the police jurisdiction. Since annexing the property along the river, 6
7 we have had to add new personnel and equipment. Last year, we completed the ninth fire station in the city. These additions have been due both to growth in the city and to the added size of the police jurisdiction. If we charged businesses in the police jurisdiction only a portion of our variable costs, every business in the city would argue that they should be charged only for part of variable costs. Who would pay for the fixed costs? The original legislation on police jurisdictions is ambiguous and does not provide for any capital charges. I don t see how variable costs can be considered the only appropriate costs in the case. Adding additional fixed costs to service the police jurisdiction is a good point, stated Bob Holman. Late yesterday afternoon, I called a meeting with Fire Chief Ben Hogan and Police Chief Martha Pate. Both have over twenty years experience with the city. I explained the situation and asked if they could offer any insight into the operations of their departments. Interestingly, Chief Hogan provided me with the name of a retired fire chief who would be willing to testify that, in his opinion, one of the nine fire stations could be eliminated if we did not service the police jurisdiction. Thus, costs associated with one fire station could be avoided. In addition, Chief Pate stated that she thought one of eight police beats could be eliminated by merging the two surrounding beats if the city did not have to service the police jurisdiction. I asked them to prepare a summary of the specific cost items they thought the city could avoid if we did not service the police jurisdiction. These items are listed in exhibit 6. Keep in mind that these are estimates. It is difficult to separate those costs that are associated directly with the police jurisdiction. Also, I m not sure which particular station or beats would be affected or what we would do with the resources if we eliminated these facilities and activities. Most stations and beats provide services to both the city and the jurisdiction. EXHIBIT 6 Avoidable Cost Information on Police and Fire Departments Police Department One of eight beats could be eliminated. Four of 195 officers could be eliminated as a result. The following expenditures could be reduced proportionately, by eliminating officers: Wages and Salaries Overtime Wages Employee Insurance Retirement Benefits Other Benefits Training and Travel Uniforms Two automobiles could be eliminated out of the total fleet of 120. The following vehicle-related operating expenditures could be eliminated: Fuel Equipment Maintenance Fire Department One of the nine stations could be eliminated. All operating, equipment and building costs associated with one fire station could be eliminated. These costs are incurred proportionately across stations. All firefighters are full time. Each station is assigned three four-person crews. Each crew works a 24-hour, on-duty shift, with 48 hours off duty. Currently, the city employs 96 firefighters. Therefore, 12 people could be eliminated. Salaries, benefits and any other personnel costs associated with these employees could be eliminated. Al Tupay interjected: Is there a chance we can settle this thing out of court? We have to go to court, Mayor, Bob answered. We have to win this case. If we settle with Smith, every business in the police jurisdiction will want a similar settlement. We stand to lose hundreds of thousands of dollars over the next few years, and there go those wage increases you ve been promising city employees. Have you thought about that? 7
8 Well Bob, what do you suggest we do? Al asked. I think we need an expert witness. Someone who can add credibility to our position. Do you know of anyone, Mike? Sure, most of the CPA firms in town would be pleased to provide their services. But can we be sure they will support our position? asks Al, worriedly. I think so, answers Mike. The allocation method the city has been using is a simple and easy method. I m sure we can find an accountant who will assist us in presenting a convincing argument. We need to emphasize that it is important for all taxpayers to bear their share of the tax burden, including those in the jurisdiction. Well, adds Bob. We know Smith will find someone to support her viewpoint. Bart adds: We don t have any choice. We need to find the best expert witness we can. Everyone agrees. After they exchange a few pleasantries, the meeting ends. Questions and requirements 1) Provide a general definition of the term cost as used in accounting literature. How is the term being used in the Oak City case? What is the central cost issue of this case? 2) Identify various methods Oak City could use for determining the cost of providing services to the city s police jurisdiction. 3) Which of these methods is the city currently using? Is this method fair to residents of the city s police jurisdiction? Is it consistent with State law? 4) Assume you are an employee of a local accounting firm that has agreed to provide expert testimony for Anita Smith, plaintiff, in her case against Oak City. Your employer has given you the task of developing an initial analysis of the case and of writing a report supporting the position of your client. The report will provide a basis for testimony during the case. Your report should consist of the following major sections: Brief background information about the case A critique of the city s position An analysis of the costs Oak City should be charging businesses in the police jurisdiction, including an evaluation of the strengths and weaknesses of the analysis Attachments of supporting calculations and schedules A list of additional data you believe might be relevant for your argument and discussion of how the data could be use 5) Alternatively, assume you are an employee of a local accounting firm that has been hired by Oak City to provide expert testimony in the case. Prepare a report analyzing the costs the city should charge businesses in the police jurisdiction. Use the same format as in part 4, but critique the plaintiff s position. 6) Discuss any ethical issues an accountant should consider in this case. To what extent do accountants have latitude in supporting positions taken by their clients when accountants are providing consulting services? 8
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