Law
Enforcement
Service Contract
RATE CALCULATION METHODOLOGY
JANUARY 2026
Legislative Intent
“ It is the intent of the legislature to encourage
intergovernmental contracts between the County and cities which eliminate the need for duplicative facilities,
equipment and personnel, and which thereby reduce the
overall cost of government”
2 Benefits of Contracting for Services
Provides a cost savings
Lower Costs: Reduces expenses compared to operating an independent department.
Economies of Scale: Shared staffing and infrastructure reduce per-unit costs. Access to Specialized Services: SERT, K-9, air support, HIT, etc. Reduced Equipment Costs: Vehicles, radios, and technology are purchased and maintained.
Less Administrative Burden: Personnel, labor, training, & risk management. 3 Costs Included in Contract Services
Direct labor
Direct supervision
Direct support
Direct vehicles
Direct services and supplies
Direct facility costs
Indirect support
Administrative support
4 General Assumptions
1. The Salary ranges for badge and non-badge personnel are documented in the Salary Ordinance Basic Salary Plan.
2. Salary fringe benefit costs are based on the County's established benefit rates for the applicable FY.
3. On average, deputy sheriffs in the Patrol Division are in step 5 of the salary range and receive 5% career incentive pay.
4. Salary increases and differentials are based on current MOUs Deputy Sheriffs’ Association (DSA).
7. Staffing costs for Indirect Cost divisions such as Training, Personnel, Fiscal & IT are based on the approved budget; costs for on-loan positions are not captured.
8. Overhead costs include countywide allocated costs for shared services such as COB, CEO, OBA, C T, DTAC, Procurement, County Counsel, ESA, TSS, BHS (EAP), and VMC (pre- employment physical), and depreciation of building and equipment 5 Contract Costs – Full Costs
6 OH &
Support
Services
Costs
West Valley
Direct
Overhead
Costs
Indirect
Overhead
Costs Support
Service Costs
• Law Enforcement Deputy,
Traffic Sergeant, & School
Resources Officer
• Salary & Benefits
• Contracted Hours/FTEs
Direct Staffing Costs
7 • Law Enforcement Deputy,
Traffic Sergeant, & School
Resources Officer
• Salary & Benefits
• Contracted Hours/FTEs
Direct Staffing Costs
Fiscal Year 2025-2026
Salaries and Benefits
Annual Cost
Deputy Sheriff Day Shift Swing Shift Night Shift
Salary 279,763 $279,763 $279,763
Premium Pay (POST
Cert.) 5% $13,988 $13,988 $13,988
Shift Differential $4.60 /hour 9,568 9,568
Holiday premium 2,538.19 2,538.19 2,538.19
Total Annual Salaries and Benefits for
one Deputy Sheriff 296,290 $305,858 $305,858
Hourly Cost
(Annual Hours = 1,634 ) $181.33 $187.18 $187.18
Projected Contract Costs –
Direct Staffing Costs
Projected Contract Costs – Overhead
Costs
8 Direct Overhead
Costs
Direct Supervision &
Management
Direct Support Staff
Operational Expenses
Countywide Cost
Allocation
Indirect
Overhead Costs
Personnel & Training
Fiscal Services
IT Services
Internal Affairs
SO Admin
Support
Services
Investigative
Records
9 WV’s share of
Countywide Cost
Allocation
=
Total countywide
allocated costs x
Number of
WV
EmployeesTotal Number of
SO employees
Direct Supervision & Management – Captain,
Lieutenant, and Sergeants
Direct Support Staff – Law Enforcement Records
Tech., Exec. Asst., Fleet Maintenance Scheduler,
Management Analyst
Operational Expenses – Dispatch service, vehicle and
equipment, and other services and supplies
Countywide Cost Allocation – related to Personnel,
Finance, Technology, Fleet
Division Direct Costs: Personnel, supervision &
management, operational expenses, services and
supplies
Division Indirect Costs: allocated countywide cost
related to personnel, information technology, fiscal,
fleet and facilities
Total Direct and Indirect Costs for each service is
allocated based on number of employees
10 WV’s share of
Personnel &
Training Cost
=
Total direct and
indirect costs for
Personnel & Training x
Number of
WV
EmployeesTotal Number of SO
employees
11 Division Direct Costs: Personnel, supervision &
management, operational expenses, services, and supplies Division Indirect Costs: allocated countywide cost related to personnel, information technology, fiscal, fleet, and facilities
Total Direct and Indirect Costs for each service are
allocated based on the number of employees
WV’s share -
Investigative =
Total direct
and indirect
costs -
Investigative
x
Average
Case
Load %
Cupertino 22.15%
Saratoga 7.82%
Los Altos Hills 2.16%
Unincorporated 2.26%
Total 34.40%
Case Load Details
12 Area / Contract Average Avg. %
Unincorporated (HQ) 4241 41.74%
Cupertino 2251 22.15%
Transit Patrol 1149 11.31%
Custody Bureau 1020 10.04%
Saratoga 795 7.82%
Unincorporated (West) 230 2.26%
Los Altos Hills 219 2.16%
Superior Court 161 1.59%
Parks 94 0.93%
Caseload averages are calculated based on a three-year analysis of all cases and reports using the fiscal year calendar. This three-year averaging approach provides cities with predictable costs for investigative and records services, minimizing the impact of annual fluctuations in caseload/workload.
13 Personnel and Training
Division Total Costs
Personnel & Training Division
Cost per Employee
Personnel & Training Division
Cost per Productive Hour
Fiscal Division Total Costs Fiscal Division Cost per
Employee
Fiscal Division Cost per
Productive Hour
Records Division Shared Costs
(based on Usage)
Records Division Cost per
Employee
Record Divisions Cost per
Productive Hour
Info Systems Total Costs Info Systems Cost per
Employee
Info System Cost per
Productive Hour
Direct Staff – Annual Salaries
& Benefits
Direct Staff – Salaries &
Benefits per Productive
Hour
Total Patrol Car Cost Divided by Total Service
Hours Patrol Car Cost per Hour
Total Communication Dispatch
Services Costs (West Valley
Patrol)
Divided by Total Service
Hours
Communication Dispatch
Cost per Productive Hour
Total Salaries & Benefits for
Supporting Staff and
Services and Supplies (West
Valley Patrol)
Divided by Total Annual
Service Hours
Communication Dispatch
Cost per Productive Hour
+
+
+
+
+
+
+
Contract Hourly Rate
=
Divided by Total Number of Employees
Supported by Activities
Divided by Annual Productive Hours
Indirect Costs Direct Costs
Old Methodology Overview
Contract Costs
Contract Hourly
Rate Contract Hours
General Law
Enforcement
Service Costs =
Contract Hourly
Rate Contract Hours
Supplemental
Service Costs =
Contract Hourly
Rate Contract Hours
Investigative
Services =
Contract Hourly
Rate FTE HoursTraffic Sergeant
=
Contract Hourly
Rate FTE Hours
School Resources
Officer =
Total Costs vs. Total Capped Costs
Methodology Changes
OLD METHODOLOGY
1. Productive hours = 1,820 hours
2. Salary & Benefits Cost – increase capped by
lesser of CPI +2% or Percentage increase
◦ Deputy Sheriff – capped hourly rate $165.39
3. Allocated Records Service – 20.1% of $9.3M
or $1.9M
◦ Records division costs exclude countywide
allocated costs
4. Investigative Service Costs – based on
captured hours performed directly by
assigned staff - $2.3M
NEW METHODOLOGY
1. Productive hours = 1,634 hours → 11.4%
change
2. Salary & Benefits Cost – current costs
◦ Deputy Sheriff - actual hourly cost: $181.33 →
9.6% higher
3. Allocated Records Service – 34.4% of $10.4M
or $3.6M
◦ Records division costs include countywide
allocated costs
4. Investigative Service Costs – allocated based
on caseload performed by all staff – 34.4% of
$18.8M or $6.45M
14 Contract Costs
15 Personnel and Training
Division Total Costs
Personnel & Training Division
Cost per Employee
WV Personnel & Training
Division Cost
Fiscal Division Total Costs Fiscal Division Cost per
Employee WV Fiscal Division Cost
Records Division Total Costs 34.4% Caseload WV Record Divisions Cost IT Total Costs IT Cost per Employee WV IT Cost
Direct Staff – Annual Salary
& Benefits
Direct Staff – Salary &
Benefits per Productive
Hour
Total Salary & Benefits for
Contracted Hours
Total Patrol Car Cost
Total Communication
Dispatch Services Costs
(West Valley Patrol)
Total Salaries & Benefits for
Supporting Staff and
Services and
Divided by Total Number of Employees
Supported by Activities
Multiplied by WV division FTEs
Indirect Costs Direct Costs
New Methodology Overview
West Valley
OH Costs
SO Admin Total Costs -
New
SO Admin Cost per
Employee WV SO Admin Cost
Investigative Services Total
Costs 34.4% Caseload Info System Cost per
Productive Hour
Internal Affairs Total Costs
- New
Internal Affairs Cost per
Employee WV Internal Affairs Cost
West Valley OH Costs
Total Costs
16 Personnel and Training
$19,222,585 $12,047 / Employee $1,064,876 (5.54%)
Fiscal Division $5,547,296 $3,390 / Employee $301,686 (5.44%) Records Division $10,415,557 34.4% Caseload $3,582,558
IT Total Costs $18,384,779 $11,234 / Employee $999,845 (5.44%) Direct Staff – Annual Salary & Benefits
$301,150 / FTE $184.30 / hour $18,807,446
Total Patrol Car Cost $1,794,430
Total Communication Dispatch Services
Costs (West Valley Patrol) $4,118,667
Total S & B for Supporting Staff and
Services and Supplies $8,124,884
Divided by Total Number of Employees
Supported by Activities
Multiplied by WV division FTEs
Indirect Costs Direct Costs
New Methodology – Contract Costs
West Valley OH Costs
$14,037,981
SO Admin $5,652,114 $4,490 / Employee $399,587 (7.07%)
Investigative Services
$18,832,702 34.4% Caseload $6,477,738
Internal Affairs $4,683,289 $2,862 / Employee $254,698 (5.44%) Total Costs = $27,118,968
Indirect Costs
Support Services
Rates Comparison
Fiscal Year 2025-2026 Rates
New
Methodology
Old
Methodology
Rate Per
Contract Cap Difference % Change
Cupertino $25,239,933 $18,974,765 $18,922,370 $6,317,563 32% Los Altos Hills $3,291,279 $2,755,266 $2,763,641 $527,638 18% Saratoga $11,363,726 $8,996,005 $8,982,245 $2,381,481 25% Unincorporated Area $6,582,344 $4,828,663 $4,856,268 $1,726,077 34% Total $46,477,283 $35,554,699 $35,524,524 $10,952,759 29% 17 Productive Hours
Hours
Working hours per calendar year 2,088.0
Vacation Hours Earned (216.0)
Sick Leave Hours Earned (64.0)
Holiday Hours (13 days) (104.0)
Mandatory Training (60.0)
Other Trainings (10.0)
Bereavement Leave (up to 16 hours not charged to bank)
Paid Admin Leave
Military Leave
Productive Hours 1,634.0
18 Summary of Benefit Rates FY2025-226
19 Description Rate Note
Retirement (Sworn/DSA) ER Share 59.420% Percentage of retirement eligible earnings Retirement (Non-sworn
Management/CEMA) ER Share
21.249% Percentage of retirement eligible earnings
Retirement (Non-Sworn 521) ER Share 28.739% Percentage of retirement eligible earnings Retiree Health Insurance – OPEB $9,231 Annually per employee Health Insurance $27,176 Annually per employee
Deferred Comp Expense $20 Annually per employee
Workers' Compensation 3.741% Percentage of applicable earnings F.I.C. A. 6.20% Percentage of applicable earnings
Unemployment Insurance 0.067% Percentage of applicable earnings Uniform Allowance $1,235 Annually per sworn employee
Medicare Tax 1.45% Percentage of applicable earnings
Resources
1. Basic Salary Plan
2. Adoption of Salary Ordinance No. NS-5.22.151
3. Memorandum of Understanding with the Deputy Sheriffs’ Association of Santa Clara County for period October 27, 2025 through September 9, 2029
20