CSD Fees and Cost Recovery Presentation.pdf

City of Buckeye — Council Workshop (2025-12-16)

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Community Services 
Fees & Cost Recovery
December 16, 2025
Miranda Gomez, Director
Community Services Director

Agenda
• Background
• Fee Setting vs. Cost Recovery Philosophy
• Program Category Classification
• Recovery Recommendations

Background
• Fee schedule adopted in 2006
• Community Benefit Pyramid 
(2016)
• 110% Study in 2021
• MGT Study

The Why: Cost Recovery vs. Fee Setting
• Sets a financial strategy that guides how the department balances public investment with user 
fees.
• Cost Recovery Goals Are Set by Council
• Services that provide broad community benefit (e.g., trails, parks, events) are typically fully or 
highly subsidized.
• Services with individual benefit (e.g., private lessons, rentals, concession items) aim to be 
fully or mostly cost recovered.
• Programs and services are analyzed to determine cost recovery achieved.
• Cost Recovery Formula: 
Fee =
Cost of Program X Cost Recovery Goal
Number of Participants

Benefits of Cost Recovery Philosophy
Individual vs. 
Community Benefit
Regular Analysis 
and Alignment
Transparent 
Process
Consistent and 
Balanced

Unsupervised Facility Access | Basic Education Classes
Human Services | Nature Programs | Library | Events
Aquatic Center | Joe Foss | Transit 
Senior Meal Program | Summer Recreation Program 
Introductory & Skill Based Activities 
Youth Sports | Swim Lessons | Swim Team
Private Swim Lessons
Adult Sports | Sports Camps
Licensed Care Programs
Certification Courses
Rentals
Permits
Sales
Field Trips
100% +
70 – 100%
30 – 70%
10 – 30%
0 – 10%

Cost Recovery by Program Category
Program Category
Example Programs
Cost Recovery 
Percentage
MGT Study 
(FY24)
Open Access
Parks, trails, playgrounds, etc.
0%
NA
Human Services
Memory Café, Senior Center Meal Programs
0-10%
NA
Events
Air Fair, 4th of July, Spring Celebration, Halloween 
Carnival, Buckeye Marathon, Movies and Concerts in the 
Park, etc.
0-10%
13%
Enrichment, Education & Culture 
Activities
Storytime, local history programs, summer reading 
program, Teen Training, technology classes, nature 
programs,  etc.
10-30%
35%
Drop-In Access
Library, Aquatic Center, Joe Foss, Museum, Summer 
Rec, Transit, etc.
10-30%
29%
Introductory Level - Skill Based 
Activities
Youth sports, dance classes, martial arts, swim lessons, 
CPR, etc.
30-70%
44%
Advanced Level - Skill Based 
Activities
Intermediate and advanced classes, sports camps, 
Lifeguard Classes, Adult Sports
70-100%
26%
Sepcialized Business Services
After School Programs, full-day summer programs, 
preschool, private swim lessons, etc.
70-100%
64%
Rentals & Permits
Field, facility, ramada and campsite rentals
100%+
44%
Sales
Concessions, merchandise, targets, clays, etc.
100%+
105%

Questions?