PMC prepared a Cost of Services Study and Fee Policy for the City of Mercer Island Parks and Recreation Department. PMC analyzed Mercer Island’s cost structure and allocation of direct and indirect governmental expenses, and updated the department’s cost recovery for the rental of public facilities, community events, and recreation amenities and programs. PMC developed a customized fee model to prepare the cost and revenue analysis. The study was intended to guide the City in fee setting as it reviews its upcoming budget and programs. The recommended fee policies confirmed the City’s values and goals for providing benefit services to the community while recovering costs.