Think about it Joe.  If the director of Public Works could get away with one number think of the flexibility he has.  In addition his time and expense reporting is simple.  But if he has to divide and track the use of everything for road paving, road repair, drainage, leaf collection, grass cutting, snow removal, median mtc., entrance mtc. signs etc. etc. with each item the reporting becomes more complex.  Dividing labor cost is especially difficult.  I did cost allocation studies for the phone co. for 5 yrs. and I won't say anything more than it was easier to do the study than it was to report the data used and that the only reason for the categories was regulation.

Again as a total guess, I'll bet a cup of java bay café coffee that the reason for many of the categories tracked is that at one time or another a long past board member had a fit and demanded to know what an item added up to.  Tracking of that item was started and it never stopped.