COST ADVISORY SERVICES, INC.
                             CITY OF DES MOINES, IOWA - FY 2004
                      CENTRAL SERVICE COST ALLOCATION PLAN

     Table of Contents
                                                                                                                      Schedule

SUMMARY SCHEDULES
  Exhibit A - Summary of Allocated Costs by Department ------------------------------------------- Exhibit A    
  Exhibit B - Computations of Carry-Forward and Fixed Costs -------------------------------------- Exhibit B
  Exhibit C - Reconciliation of Total Costs-----------------------------------------------------------------Exhibit C
  Exhibit D - Summary of Allocated Activities and Allocation Basis------------------------------- Exhibit D

BUILDING DEPRECIATION
  Department Narrative -------------------------------------------------------------------------------------------1.1
  Total Departmental Costs --------------------------------------------------------------------------------------1.2
  Costs to Be Allocated by Function Before Allocated Additions ------------------------------------1.3.1
  Costs to Be Allocated by Function Including Allocated Additions --------------------------------1.3.2
  Detailed Functional Allocations - City Hall ----------------------------------------------------------------1.4.1
  Detailed Functional Allocations - Armory------------------------------------------------------------------1.4.2
  Detailed Functional Allocations - Municipal Court ----------------------------------------------------- 1.4.3
  Detailed Functional Allocations - Central Mntc Center -------------------------------------------------1.4.4
  Departmental Allocation Summary----------------------------------------------------------------------------1.5

EQUIPMENT DEPRECIATION
  Department Narrative--------------------------------------------------------------------------------------------- 2.1
  Total Departmental Costs ---------------------------------------------------------------------------------------2.2
  Costs to Be Allocated by Function Before Allocated Additions------------------------------------- 2.3.1
  Costs to Be Allocated by Function Including Allocated Additions----------------------------------2.3.2
  Detailed Functional Allocations - Equipment Use Charge---------------------------------------------- 2.4.1
  Departmental Allocation Summary-----------------------------------------------------------------------------2.5

INSURANCE
  Department Narrative---------------------------------------------------------------------------------------------- 3.1
  Total Departmental Costs-----------------------------------------------------------------------------------------3.2
  Costs to Be Allocated by Function Before Allocated Additions-------------------------------------- 3.3.1
  Costs to Be Allocated by Function Including Allocated Additions---------------------------------- 3.3.2
  Detailed Functional Allocations -Real Property Insurance----------------------------------------------3.4.1
  Detailed Functional Allocations -Workers Comp Excess-------------------------------------------------3.4.2
  Detailed Functional Allocations -EAP-------------------------------------------------------------------------3.4.3
  Detailed Functional Allocations -Life I Disability Insurance--------------------------------------------3.4.4
  Detailed Functional Allocations -Excess Liability----------------------------------------------------------3.4.5
  Departmental Allocation Summary-----------------------------------------------------------------------------3.5

RISK MANAGEMENT
  Department Narrative ----------------------------------------------------------------------------------------------4.1
  Total Departmental Costs-----------------------------------------------------------------------------------------4.2
  Costs to Be Allocated by Function Before Allocated Additions --------------------------------------4.3.1
  Costs to Be Allocated by Function Including Allocated Additions-----------------------------------4.3.2
  Detailed Functional Allocations - Risk Management -----------------------------------------------------4.4.1
  Departmental Allocation Summary-----------------------------------------------------------------------------4.5

PUBLIC WORKS DIRECTOR
  Department Narrative ---------------------------------------------------------------------------------------------5.1
  Total Departmental Costs-----------------------------------------------------------------------------------------5.2
  Costs to Be Allocated by Function Before Allocated Additions---------------------------------------5.3.1
  Costs to Be Allocated by Function Including Allocated Additions-----------------------------------5.3.2
  Detailed Functional Allocations - Dept Administration---------------------------------------------------5.4.1
  Departmental Allocation Summary -----------------------------------------------------------------------------5.5

RADIO MAINTENANCE
  Department Narrative---------------------------------------------------------------------------------------------6.1
  Total Departmental Costs----------------------------------------------------------------------------------------6.2
  Costs to Be Allocated by Function Before Allocated Additions--------------------------------------6.3.1
  Costs to Be Allocated by Function Including Allocated Additions----------------------------------6.3.2
  Detailed Functional Allocations - Radio Comm Fund-----------------------------------------------------6.4.1
  Departmental Allocation Summary ----------------------------------------------------------------------------6.5

PUBLIC WORKS - STORES B
  Department Narrative---------------------------------------------------------------------------------------------- 7.1
  Total Departmental Costs-----------------------------------------------------------------------------------------7.2
  Costs to Be Allocated by Function Before Allocated Additions-------------------------------------- 7.3.1
  Costs to Be Allocated by Function Including Allocated Additions-----------------------------------7.3.2
  Detailed Functional Allocations - Central Store B--------------------------------------------------------- 7.4.1
  Departmental Allocation Summary-----------------------------------------------------------------------------7.5

ENG - MANAGEMENT SERVICES
  Department Narrative---------------------------------------------------------------------------------------------- 8.1
  Total Departmental Costs-----------------------------------------------------------------------------------------8.2
  Costs to Be Allocated by Function Before Allocated Additions-------------------------------------- 8.3.1
  Costs to Be Allocated by Function Including Allocated Additions-----------------------------------8.3.2
  Detailed Functional Allocations - Dept Administration---------------------------------------------------8.4.1
  Departmental Allocation Summary----------------------------------------------------------------------------- 8.5

PARKS & REC ADMINISTRATION
  Department Narrative---------------------------------------------------------------------------------------------- 9.1
  Total Departmental Costs----------------------------------------------------------------------------------------- 9.2
  Costs to Be Allocated by Function Before Allocated Additions---------------------------------------9.3.1
  Costs to Be Allocated by Function Including Allocated Additions-----------------------------------9.3.2
  Detailed Functional Allocations - Dept Administration---------------------------------------------------9.4.1
  Departmental Allocation Summary------------------------------------------------------------------------------9.5

BUILDING SERVICES
  Department Narrative-----------------------------------------------------------------------------------------------10.1
  Total Departmental Costs------------------------------------------------------------------------------------------10.2
  Costs to Be Allocated by Function Before Allocated Additions--------------------------------------- 10.3.1
  Costs to Be Allocated by Function Including Allocated Additions -----------------------------------10.3.2
  Detailed Functional Allocations - City Hall-------------------------------------------------------------------10.4.1
  Detailed Functional Allocations - Armory--------------------------------------------------------------------10.4.2
  Detailed Functional Allocations - Municipal Court---------------------------------------------------------10.4.3
  Detailed Functional Allocations - Central Mntc Center ---------------------------------------------------10.4.4
  Detailed Functional Allocations - Other Buildings----------------------------------------------------------10.4.5
  Departmental Allocation Summary------------------------------------------------------------------------------ 10.5

CUSTODIAL SERVICES
  Department Narrative------------------------------------------------------------------------------------------------11.1
  Total Departmental Costs-------------------------------------------------------------------------------------------11.2
  Costs to Be Allocated by Function Before Allocated Additions---------------------------------------- 11.3.1
  Costs to Be Allocated by Function Including Allocated Additions ------------------------------------11.3.2
  Detailed Functional Allocations -City Hall---------------------------------------------------------------------11.4.1
  Detailed Functional Allocations -Armory ----------------------------------------------------------------------11.4.2
  Detailed Functional Allocations -Municipal Court----------------------------------------------------------- 11.4.3
  Detailed Functional Allocations -Central Mntc Center------------------------------------------------------11.4.4
  Detailed Functional Allocations -Other Buildings----------------------------------------------------------- 11.4.5
  Departmental Allocation Summary -------------------------------------------------------------------------------11.5

FINANCE - ADMINISTRATION
  Department Narrative--------------------------------------------------------------------------------------------------12.1
  Total Departmental Costs --------------------------------------------------------------------------------------------12.2
  Costs to Be Allocated by Function Before Allocated Additions ------------------------------------------12.3.1
  Costs to Be Allocated by Function Including Allocated Additions-------------------------------------- 12.3.2
  Detailed Functional Allocations - Dept Administration ------------------------------------------------------12.4.1
  Departmental Allocation Summary ---------------------------------------------------------------------------------12.5

CONTRACTED GARAGE
  Department Narrative --------------------------------------------------------------------------------------------------13.1
  Total Departmental Costs----------------------------------------------------------------------------------------------13.2
  Costs to Be Allocated by Function Before Allocated Additions------------------------------------------- 13.3.1
  Costs to Be Allocated by Function Including Allocated Additions ---------------------------------------13.3.2
  Detailed Functional Allocations - Contracted Garage--------------------------------------------------------- 13.4.1
  Departmental Allocation Summary---------------------------------------------------------------------------------- 13.5

FINANCE - REVOLVING FUNDS
  Department Narrative-------------------------------------------------------------------------------------------------- 14.1
  Total Departmental Costs----------------------------------------------------------------------------------------------14.2
  Costs to Be Allocated by Function Before Allocated Additions -------------------------------------------14.3.1
  Costs to Be Allocated by Function Including Allocated Additions--------------------------------------- 14.3.2
  Detailed Functional Allocations - Mail & Messenger ---------------------------------------------------------14.4.1
  Detailed Functional Allocations - Print Shop --------------------------------------------------------------------14.4.2
  Departmental Allocation Summary---------------------------------------------------------------------------------- 14.5

FINANCE- TREASURY
  Department Narrative-------------------------------------------------------------------------------------------------- 15.1
  Total Departmental Costs --------------------------------------------------------------------------------------------15.2
  Costs to Be Allocated by Function Before Allocated Additions ------------------------------------------15.3.1
  Costs to Be Allocated by Function Including Allocated Additions --------------------------------------15.3.2
  Detailed Functional Allocations - Cash Management-------------------------------------------------------- 15.4.1
  Departmental Allocation Summary--------------------------------------------------------------------------------- 15.5

FINANCE - RESEARCH & BUDGET
  Department Narrative-------------------------------------------------------------------------------------------------- 16.1
  Total Departmental Costs--------------------------------------------------------------------------------------------- 16.2
  Costs to Be Allocated by Function Before Allocated Additions------------------------------------------- 16.3.1
  Costs to Be Allocated by Function Including Allocated Additions--------------------------------------- 16.3.2
  Detailed Functional Allocations - Budget Control------------------------------------------------------------- 16.4.1
  Departmental Allocation Summary--------------------------------------------------------------------------------- 16.5

FINANCE - WRA FISCAL SERVICES
  Department Narrative --------------------------------------------------------------------------------------------------17.1
  Total Departmental Costs --------------------------------------------------------------------------------------------17.2
  Costs to Be Allocated by Function Before Allocated Additions ------------------------------------------17.3.1
  Costs to Be Allocated by Function Including Allocated Additions --------------------------------------17.3.2
  Detailed Functional Allocations - WRA Fund-------------------------------------------------------------------17.4.1
  Departmental Allocation Summary--------------------------------------------------------------------------------- 17.5

FINANCE - ACCOUNTING
  Department Narrative-------------------------------------------------------------------------------------------------- 18.1
  Total Departmental Costs---------------------------------------------------------------------------------------------18.2
  Costs to Be Allocated by Function Before Allocated Additions-------------------------------------------18.3.1
  Costs to Be Allocated by Function Including Allocated Additions-------------------------------------- 18.3.2
  Detailed Functional Allocations - Accounting Services -----------------------------------------------------18.4.1
  Detailed Functional Allocations - Annual Audit Fee----------------------------------------------------------18.4.2
  Departmental Allocation Summary---------------------------------------------------------------------------------18.5

FINANCE - PURCHASING
  Department Narrative--------------------------------------------------------------------------------------------------19.1
  Total Departmental Costs---------------------------------------------------------------------------------------------19.2
  Costs to Be Allocated by Function Before Allocated Additions-------------------------------------------19.3.1
  Costs to Be Allocated by Function Including Allocated Additions --------------------------------------19.3.2
  Detailed Functional Allocations - Purchasing ------------------------------------------------------------------19.4.1
  Departmental Allocation Summary ---------------------------------------------------------------------------------19.5

INFO TECH - IT SERVICES
  Department Narrative --------------------------------------------------------------------------------------------------20.1
  Total Departmental Costs-------------------------------------------------------------------------------------------- 20.2
  Costs to Be Allocated by Function Before Allocated Additions ------------------------------------------20.3.1
  Costs to Be Allocated by Function Including Allocated Additions-------------------------------------- 20.3.2
  Detailed Functional Allocations - Network Services ----------------------------------------------------------20.4.1
  Detailed Functional Allocations - Application Services -----------------------------------------------------20.4.2
  Departmental Allocation Summary-------------------------------------------------------------------------------- 20.5

INFO TECH - COMMUNICATIONS
  Department Narrative------------------------------------------------------------------------------------------------- 21.1
  Total Departmental Costs -------------------------------------------------------------------------------------------21.2
  Costs to Be Allocated by Function Before Allocated Additions----------------------------------------- 21.3.1
  Costs to Be Allocated by Function Including Allocated Additions------------------------------------- 21.3.2
  Detailed Functional Allocations - Telecommunication Svcs----------------------------------------------- 21.4.1
  Departmental Allocation Summary --------------------------------------------------------------------------------21.5

CITY MANAGER
  Department Narrative------------------------------------------------------------------------------------------------ 22.1
  Total Departmental Costs-------------------------------------------------------------------------------------------22.2
  Costs to Be Allocated by Function Before Allocated Additions-----------------------------------------22.3.1
  Costs to Be Allocated by Function Including Allocated Additions-------------------------------------22.3.2
  Detailed Functional Allocations - City Administration------------------------------------------------------22.4.1
  Detailed Functional Allocations - Empl Apprec/Wellness -------------------------------------------------22.4.2
  Departmental Allocation Summary--------------------------------------------------------------------------------22.5

CIVIL SERVICE - HUMAN RELATIONS
  Department Narrative------------------------------------------------------------------------------------------------23.1
  Total Departmental Costs------------------------------------------------------------------------------------------ 23.2
  Costs to Be Allocated by Function Before Allocated Additions---------------------------------------- 23.3.1
  Costs to Be Allocated by Function Including Allocated Additions ------------------------------------23.3.2
  Detailed Functional Allocations - Civil Svc / Personnel--------------------------------------------------- 23.4.1
  Departmental Allocation Summary ------------------------------------------------------------------------------23.5

LEGAL SERVICES
  Department Narrative----------------------------------------------------------------------------------------------24.1
  Total Departmental Costs----------------------------------------------------------------------------------------.24.2
  Costs to Be Allocated by Function Before Allocated Additions-------------------------------------- 24.3.1
  Costs to Be Allocated by Function Including Allocated Additions-----------------------------------24.3.2
  Detailed Functional Allocations - Legal Services---------------------------------------------------------- 24.4.1
  Departmental Allocation Summary-----------------------------------------------------------------------------24.5

ENG - SPECIAL ASSESMENTS
  Department Narrative ---------------------------------------------------------------------------------------------25.1
  Total Departmental Costs----------------------------------------------------------------------------------------25.2
  Costs to Be Allocated by Function Before Allocated Additions------------------------------------- 25.3.1
  Costs to Be Allocated by Function Including Allocated Additions----------------------------------25.3.2
  Detailed Functional Allocations - Division Administration---------------------------------------------25.4.1
  Departmental Allocation Summary---------------------------------------------------------------------------- 25.5

ENG - DESIGN GROUPS
  Department Narrative --------------------------------------------------------------------------------------------26.1 
  Total Departmental Costs----------------------------------------------------------------------------------------26.2
  Costs to Be Allocated by Function Before Allocated Additions--------------------------------------26.3.1
  Costs to Be Allocated by Function Including Allocated Additions--------------------------------- 26.3.2
  Detailed Functional Allocations - Division Administration---------------------------------------------26.4.1
  Departmental Allocation Summary---------------------------------------------------------------------------- 26.5

ENG - GRAPHICS
  Department Narrative ---------------------------------------------------------------------------------------------27.1
  Total Departmental Costs ---------------------------------------------------------------------------------------27.2
  Costs to Be Allocated by Function Before Allocated Additions------------------------------------- 27.3.1
  Costs to Be Allocated by Function Including Allocated Additions--------------------------------- 27.3.2
  Detailed Functional Allocations - Division Administration---------------------------------------------27.4.1
  Departmental Allocation Summary---------------------------------------------------------------------------- 27.5

ENG - RIGHT-OF-WAY
  Department Narrative---------------------------------------------------------------------------------------------28.1
  Total Departmental Costs---------------------------------------------------------------------------------------28.2
  Costs to Be Allocated by Function Before Allocated Additions------------------------------------ 28.3.1
  Costs to Be Allocated by Function Including Allocated Additions-------------------------------- 28.3.2
  Detailed Functional Allocations - Division Administration--------------------------------------------28.4.1
  Departmental Allocation Summary---------------------------------------------------------------------------28.5

ENG - SURVEY
  Department Narrative -------------------------------------------------------------------------------------------29.1
  Total Departmental Costs------------------------------------------------------------------------------------- 29.2
  Costs to Be Allocated by Function Before Allocated Additions----------------------------------- 29.3.1
  Costs to Be Allocated by Function Including Allocated Additions------------------------------- 29.3.2
  Detailed Functional Allocations - Division Administration------------------------------------------ 29.4.1
  Departmental Allocation Summary -------------------------------------------------------------------------29.5

ENG - INSPECTIONS
  Department Narrative -------------------------------------------------------------------------------------------30.1
  Total Departmental Costs--------------------------------------------------------------------------------------30.2
  Costs to Be Allocated by Function Before Allocated Additions----------------------------------- 30.3.1
  Costs to Be Allocated by Function Including Allocated Additions------------------------------- 30.3.2
  Detailed Functional Allocations - Division Administration-------------------------------------------30.4.1
  Departmental Allocation Summary-------------------------------------------------------------------------- 30.5

 

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