10. RESOLUTION ADOPTING THE CITYWIDE COMPREHENSIVE FEE SCHEDULE AND COST ALLOCATION PLAN The City's last Comprehensive User Fee Study was adopted in 2021 and the user fees have been adjusted annually based on a change in the Consumer Price Index (CPI). However, the City has not formally adopted a Cost Allocation Plan, which limits the City's ability to achieve full cost recovery of specific services. Industry's best practice recommends that a comprehensive review of service costs and fees be performed every three to five years. The City recently completed a new Comprehensive User Fee Study and Cost Allocation Plan (collectively "Studies") to determine the current costs of providing specific services with the goal of ensuring that the user fees and charges do not exceed the costs of providing these services. The Mayor-appointed User Fee Ad Hoc Committee, composed of Councilmembers Ryan Gallagher and Lee Fink, reviewed the results of the Studies and upon receiving a recommendation by the consultant hired by City staff, and staff, recommended that the City Council proceed with a public hearing to consider adopting the Proposed 2026 Comprehensive User Fee Schedule, which incorporates the Studies' results. If approved, the new user fees will take effect on April 1, 2026.