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Findings and Recommendations 14 findings
F1
The Fleet Services Department of GSA uses an activity based costing model that associates the costs of providing services to a particular class of vehicle.
No recommendations for this finding
F2
Costs are either “fixed costs” which are recovered through vehicle rental charges or “variable costs” which are recovered through vehicle mileage/usage charges.
No recommendations for this finding
F3
Fixed costs include a replacement charge (depreciation). GSA and County overhead and indirect expenses are shown in Table 1. These costs are not attributable to a functional area of activity.
No recommendations for this finding
F4
Variable costs are a direct function of vehicle use and consist of operating and maintenance costs.
No recommendations for this finding
F5
To develop variable costs, each budgeted expenditure account is separated into functional areas of activity, e.g. labor, parts, tires, fuel, etc. Activity totals are then allocated to vehicle classes, based on a ratio of historical class operating costs.
No recommendations for this finding
F6
When activity allocations are completed, total direct costs by vehicle class are summarized. The total cost is divided by estimated mileage, a 5-year average, to derive a per mile charge to users.
No recommendations for this finding
F7
Sheriff's Department officials stated that rates charged by GSA are higher than private vendors would charge.
No recommendations for this finding
F8
Estimated rates supplied by prospective vendors may be 15% to 45% lower than GSA, depending upon vehicle class.
No recommendations for this finding
F9
GSA is in the process of issuing a Request for Proposal (RFP) to prospective vendors for fleet maintenance.
No recommendations for this finding
F10
A rough estimate of the portion of direct cost attributed to fuel consumption is 20%.
No recommendations for this finding
F11
Fuel rates are not current since they are based on estimates, which are a year old.
Related Recommendations (2)
R1
Modify costing model so that fuel rates are not included. (C-1)
R2
Establish a credit card system charged directly to the using agency for fuel costs. (C-1)
F12
Maintenance is performed at several facilities throughout the County.
Related Recommendations (2)
R3
Use information gathered from Camarillo vendor maintenance data to compare With GSA maintenance data. (C-3)
R4
Compare rates and downtimes with other counties that use private vendors. C-5) 2 Responses Required Director, General Services Agency (R-1, R-2, R-3, R-4) Chief Deputy, Support Services, Sheriff's Department (R-2, R-3) Table 1. Indirect Expenses Management and Supervision Facility Charges Information Systems and Support Facility Maintenance Data Processing Support Insurance Educational Expenses Telecommunications Expense Office Supplies Utilities (all) 3
F13
The inconvenience of a central heavy maintenance location is a problem for some users due to distances from certain County locations.
No recommendations for this finding
F14
San Bernardino, Kern and Los Angeles Counties (partially) use private vendors for fleet maintenance. Conclusions C-1. A more timely method should be used to determine fuel rates that reflect the current market. (F-4, F-5, F-10, F-11) C-2. Down times and maintenance costs are not consistent for similar maintenance tasks from one GSA location to another. (F-12) C-3. RFP for Camarillo Police vehicles is an excellent step forward to determine if private vendors are more economical and should be used. (F-9) C-4. Low mileage users are subsidizing high mileage users because fuel rates are part of the costing model. (F-4, F-5, F-6) C-5. Other counties use private vendors. (F-14) Recommendations
No recommendations for this finding
Conclusions 1
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CL1 Page 2C-1. A more timely method should be used to determine fuel rates that reflect the current market. (F-4, F-5, F-10, F-11) C-2. Down times and maintenance costs are not consistent for similar maintenance tasks from one GSA location to another. (F-12) C-3. RFP for Camarillo Police vehicles is an excellent step forward to determine if private vendors are more economical and should be used. (F-9) C-4. Low mileage users are subsidizing high mileage users because fuel rates are part of the costing model. (F-4, F-5, F-6) C-5. Other counties use private vendors. (F-14)
No Responses Found 1
Government entities assigned to respond to this report. No response documents have been linked in our database.
Ventura County Sheriff
Elected County Office