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1100 LOGGER COURT, BUILDING D, SUITE 100 <br /> RALEIGH, NORTH CAROLINA 27609 (glg) 876-8042 <br /> <br /> April 27, 1984 <br /> <br /> Mr. Charles D. MeOinnis <br /> Cabarrus County Manager <br /> Courthouse, Box 707 <br /> Concord, North Carolina 28025 <br /> <br /> Dear Mr. McGinnis: <br /> <br /> ..0f.f:iOe O~.-Mah. agem~hbi~nd Budget PubliCation A-8?.requireS <br /> <br />~Therefore, we propose to prepare your 1984 cost allocation plan <br />update for a fee as indicated in the attached contract. Please <br />note that we have again held your fee at the previous year's <br />level. Our firm is continuing to expand, and we are therefore <br />able to contain fees by allocating our overhead and fixed costs <br />over a wider base. <br /> <br /> We are continuing to explore methods of increasing revenues <br /> by charging indirect costs to both additional federal programs <br /> and enterprise funds. We are also actively using our cost <br /> accounting expertise in the area of "user fees". Most localities <br /> are not recovering their actual costs of providing chargeable <br /> services such as inspections, planning, iandfills, EMS, etc. <br /> User fee eqgagemente which we have recently completed indicate <br /> that substantial revenues are available from these sources. <br /> <br /> To assist you in this regard, DMG offers a program whereby <br /> we: <br /> <br /> · Provide an assessment of your ongoing and potential <br /> user fee activities to gain a perspective on the <br /> estimated l~vel of anticipated revenues. This is a <br /> limited engagement usually taking no more than 20 - 60 <br /> hqurs. <br /> <br /> · If indicated, conduct a comprehensive analysis of fee <br /> service costs and revenues which will provide the full <br /> cost of each selected fee-related service. This is <br /> neeesary if fees are to be related to the cost of <br /> providing a service. <br /> <br /> We are enclosing a brochure which describes our user fee <br /> <br /> <br />