It was unbelievable that almost 75% of the city street departments don't allocate for general overhead costs. It costs hundreds of thousands of dollars to maintain one or more facilities. Maintenance shops, offices, warehouse and storage sites, clerical and supervisory staffs, utilities... the list goes on and on. These overhead costs have to be considered to effectively control costs.

Let's say, for example, that the maintenance shop is a poorly-lit, poorly-insulated building. Utility bills go through the roof in the winter. Insurance costs may be higher. Employee costs through missed work or shop accidents may be higher. These costs impact on the cost of maintaining equipment. Having that information at the fingertips of decision makers gives them the tools to evaluate and take appropriate actions.