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City of Portland

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5.48.030 Accounting Procedure.

(Amended by Ordinance Nos. 132116, 137528, 138042 and 182377, effective December 26, 2008.)  Unless the charge for services performed for private persons or governmental agencies other than the City is specifically fixed by the Charter or by action of the Council, all such services shall be charged for on the basis of actual costs, which shall be computed as follows:

A.  Labor.

1.  The amount for salaries and wages shall be either:

a.  Actual time computed at the applicable hourly payroll rate when the services being provided require less than the full time of an employee on an annual basis, or

b.  Annual salary including vacation, sick leave, holiday and other leave with pay when the services being provided require the full time of an employee on an annual basis.

2.  To the amount for salaries and wages computed under paragraph A.1.a. above, add for the indirect cost of vacation, sick leave, holiday and other leave with pay and for the cost of disability, retirement and insurance as follows:

a.  For other than sworn police personnel add 39 percent of salaries and wages.

b.  For sworn police personnel add 42 percent of salaries and wages for labor provided at straight time.  Add only 15 percent for labor provided at overtime rates.

3.  To the amount for salaries and wages computed under paragraph A.1.b. above, add only for disability, retirement and insurance as follows:

a.  For other than sworn police personnel add 21 percent of salaries and wages.

b.  For sworn police personnel add 23 percent of salaries and wages provided at straight time only.

B.  Materials consumed shall be at actual cost including delivery to the City.  The Bureau of Water Works shall charge an additional 5 percent for stock handling.

C.  Services from other City bureaus shall be at actual cost determined in accordance with Section 5.48.070.

D.  Services provided from non‑City sources shall be at actual cost to the City.

E.  Motorized equipment, trailers, etc., shall be actual time at rates for each particular class of equipment established by the Commissioner In Charge.