HomeMy WebLinkAboutOverhead calculation FY 26GENERAL OVERHEAD CALCULATION
2026
Personnel Costs-All Funds 26,956,400$ character code 10 x
Operations Cost-All Funds 19,470,900$ character code 11 x
Total OPERATING Budgets for all operating departments funds 46,429,326 39,837,600
CHARACTER CODE 10 11
Less Overhead Departments Operating Budgets personnel oper Operating Percent OH Ratio
Mayor & Council-01411 331,300 116,700 448,000 10%1.12%x
Economic Development-01412 309,000 90,600 399,600 9%1.00%x
Customer Services-01413 463,000 47,300 510,300 11%1.28%x
IT-01414 797,700 68,000 865,700 18%2.17%x
Building Maint-01408 88,600 12,200 100,800 2%0.25%x
Financial Management-01415 892,900 326,300 1,219,200 26%3.05%x
Human Resource Management-01410 291,000 27,700 318,700 7%0.80%x
Legal Services-01416 224,300 102,500 326,800 7%0.82%x
Planning & Zoning-01417 418,800 84,400 503,200 11%1.26%x
Total 3,816,600 875,700 4,692,300 100%11.74%x
x x
Remainder 41,737,026
Overhead Operating Budgets 4,692,300
Overhead Capital- search org 01408:01417 and object 5000:5999 207,500 x
Net Overhead Cost 4,899,800
Non-Overhead Operating Budgets 41,737,026
Ratio on Operating Budgets Only 0.1174 11.74%
OVERHEAD CALCULATION
Revenue Billing/Collection a 0.0700 7.00%37%
Accounts Payable/Budgeting b 60%0.0704 7.04%38%
Payroll/Human Resources c 40%0.0470 4.70%25%
TOTAL 0.1874 18.74%100%
ESD RATE CALCULATION OH Ratio Final Ratio
Financial Management 1,219,200 3.05%2.29%Discount of 25% on Rev Billing/Collection
Payroll Only deduction in Financial Management-TBD 0
Legal 326,800 0.82%0.82%
If Remove Legal-TBD 0
Human Resources 318,700 0.80%0.80%
If Remove HR-TBD 0
Information Systems 865,700 2.17%2.17%
Total 2,730,400 6.83%6.07%
Total OPERATING BUDGETS ABOVE 46,429,326
Overhead Ratio 0.05881 5.88%
Less Discount for Revenue Collection 30%-0.01764 -1.76%
Net ESD Ratio 0.04117 4.12%
Operating Budgets 2026 2026 2026 2026 2026
Character
Code 10:11
Less Object
4677/ 4890 Net %Calc
Streets abc 2,870,600 -435,000 2,435,600 0.18740 456,400 X
Sanitation abc 3,530,900 -703,000 2,827,900 0.18740 529,900 X
Water abc 3,944,400 -1,355,000 2,589,400 0.18740 485,200 X
Sewer-Treatment abc 3,511,700 -1,325,000 2,186,700 0.18740 409,800 X
Sewer-Collection abc 1,759,400 -828,000 931,400 0.18740 174,500 X
Shop bc 577,100 -68,000 509,100 0.11740 59,800 X
Engineering bc 754,800 -88,000 666,800 0.11740 78,300 X ACTUAL
Golf Teton Lakes bc 1,137,100 -45,500 1,091,600 0.11740 50,000 X 133,492
Golf Legacy bc 258,900 -7,800 251,100 0.11740 10,000 X 30,394
Fire/Ambulance-FY 25 add Wildland to this charge in fund 37 bc 7,125,100 -295,000 6,830,100 0.04117 293,300 X 293,307
Fire District bc 2,700 -2,500 200 0.04117 2,500 X 111
Airport (less Mayor & Council and contingency)abc 60,800 -4,100 56,700 0.10666 4,500 X 6,485
GIS-start to charge at 50% of calculated rate in FY 27 bc 601,300 0 601,300 0.11740 0 X 70,591
Building Department a-partial/bc 1,247,300 -136,000 1,111,300 0.15240 190,100 X
OVERHEAD CHARGE 27,382,100 -5,292,900 22,089,200 0 2,744,300
2,573,500
Total to collect if assume Fire to pay $125,000 to City
do this first, with the dept operating budgets updated
GIS/SURVEYOR ALLOCATION 2026 @@4@@9229419-3830
GIS Budget (HALF)Less 300,300 600,600
10 11 object 4830
Operating Budgets not including Capital and Overhead Personnel Operations object 4677 Total Factor Annual
P&Z 418,800 84,400 (43,000) 460,200 335%1,541,670 12%34,800
Building Safety 937,300 310,000 (42,000) 1,205,300 150%1,807,950 14%40,800
Streets 1,414,300 1,456,300 (71,000) 2,799,600 125%3,499,500 26%79,000
Sanitation 620,200 2,910,700 (224,500) 3,306,400 40%1,322,560 10%29,900
Water 1,429,200 2,515,200 (934,000) 3,010,400 100%3,010,400 23%67,900
Sewer -Treatment 957,100 2,554,600 (941,000) 2,570,700 40%1,028,280 8%23,200
Sewer -Collection 592,900 1,166,500 (665,000) 1,094,400 100%1,094,400 8%24,700
6,369,800 10,997,700 -2,920,500 14,447,000
13,304,760 100%300,300
0 MUST BE ZERO