San Francisco County Municipal Code Art. XVIII General Fund Cost Recovery

PROCEDURES

Sec. 10.194. Purposes. Sec. 10.195. Controller's Duties. Sec. 10.196. Annual Survey. Sec. 10.197. Computation of General Service Charge. Sec. 10.198. Departmental Budget Estimates. Sec. 10.199. Controller's Review.

Many of San Francisco's departments, offices, agencies, boards and commissions funded in whole or in part by the General Fund as defined below (hereinafter referred to as service rendering agencies) render services or provide facilities to other San Francisco departments, offices, agencies, boards and commissions funded in whole or in part by special funds as defined below (hereinafter referred to as recipient agencies). The General Fund is derived from a number of taxes and other general revenue devices, the proceeds of which are not earmarked for specific purposes and are not deemed to fall into the category of special revenues. All other revenues are special revenues and fall into special revenue funding. This ordinance makes a mutually exclusive distinction between the General Fund and Special Revenue Funds. (Added by Ord. 152-80, App. 4/18/80)

The San Francisco Controller (hereinafter referred to as the Controller) shall be charged with the responsibility for the administration of this Article. The Controller shall prepare those budgetary procedures, regulations, reporting requirements and guidelines sufficient to enable him or her to determine for each service rendering agency the costs of its operation to the extent services are rendered or facilities provided to recipient agencies and, if not funded directly by recipient agencies, to allocate the cost of that operation on and amongst recipient agencies to the extent that these recipient agencies are funded from Special Fund sources. (Added by Ord. 152-80, App. 4/18/80)

The Controller shall on an annual basis conduct a survey to determine which San Francisco agencies render services or provide facilities to (other San Francisco) non General Fund agencies and how much in terms of services and facilities are provided on an annual basis by each service rendering agency to each recipient agency. (Added by Ord. 152-80, App. 4/18/80)

Based on the aforementioned services, the Controller shall calculate the total cost of services rendered and facilities provided by all service rendering agencies to each recipient agency and, on a recipient agency by recipient agency basis, shall interpret that total cost into a specific percentage of each rendering agency's total annual expenditures. This percentage shall be known as the general service charge. (Added by Ord. 152-80, App. 4/18/80)

Each recipient agency as part of its annual budget estimate shall include in that estimate an allocation of funds for transfer to the General Fund sufficient to defray the anticipated cost of services to be rendered and facilities to be provided by all rendering agencies, calculated on the basis of its general service charge prepared by the Controller. (Added by Ord. 152-80, App. 4/18/80)