Banning City Council
February 27, 2024

“Table 17.12.020
Permitted, Conditional and Prohibited Commercial and Industrial Uses Zone DC GC HSC PO I AI BP IMR
Cabinet shops, carpentry,
furniture manufacturing and
assembly

X X X X P X P X
Ceramics manufacturing and
assembly

X X X X P X P X
Cleaning and dyeing plants X X X X P X X X
Contractor's storage yards X X X X P C C P
Creameries and dairies X X X X C X X X
Distribution X X X X P P P X
Food products manufacturing X X X X P X C X
Furniture and fixtures X X X X P X P X
Garment and shoe
manufacturing

X X X X P X P X
Ice and cold storage X X X X P P P X
Laundries and dry cleaning
plants

C C C C P X C X
Lumber yards X X X X P X C X
Machining, welding and
blacksmithing

X X X X P P C C
Manufacturing facilities, light X X X X P C P X
Manufacturing facilities, heavy X X X X P C X X
Metal plating shops X X X X C X X X
Mixed-use office/industrial X X X X P C P C
Mixed-use industrial/commercial X X X X P X C X
Packing plant X X X X P X P X
Printing/publishing C C C C P X P X
Recycling facilities X X X X P X C X
Recycling—Reverse vending
machines

P P P X P X P X
Sheet metal shops X X X X P P C C
Stone and granite storage and
sales

X X X X P X C P
Storage yard X X X X P C C P
Tire recapping, retreading and
storage

X X X X C C C X
Truck (commercial) repair,
towing, storage and service

X X X X P P C C
Trucking yard or terminal X X X X C C C X
Warehousing X X X X P P P C
Wholesaling X X X X P C P X
Residential Uses
Caretaker/watchperson's
dwelling

C X X X C C C C
Guest house X X X X X X X X
Home occupations P X X X X X X X
813
Ordinance 1600

“Table 17.12.020
Permitted, Conditional and Prohibited Commercial and Industrial Uses Zone DC GC HSC PO I AI BP IMR
Mixed-use,
residential/commercial6

P P C C X C C X
Residential accessory uses and
structures

C X X X X X X X
Residential care facility, large X X C X X X X X
Residential care facility, small,
licensed

X P X P C X C X X X X
Residential care facility, small,
unlicensed

X X C X X X X X
Congregate care housing C X X C X X C X
Single room occupancy facility C X C X X X X X
Single-family dwellings, existing P X X X X X X X
Single-family dwellings, new X X X X X X X X
Accessory Dwelling Unit X X X X X X X X
Other Uses
Commercial or
telecommunications antennae

X C C C C C C C
Public utility facilities X P P P P P P P
Emergency shelters X X X X X P X X
Cannabis Commercial Indoor
Cultivation9

X X X X C X C X
Cannabis Personal Cultivation7 X X X X X X X X
Cannabis Manufacturing Level
19 X X X X C X X X
Cannabis Retailer X X C8 X X X X X
Cannabis Testing Laboratory9 X X X X C X X X
Cannabis Distribution Facility10 X X X X C X X X
Cannabis Microbusiness11 X X X X C X C X
Other Cannabis Uses X X X X X X X X
1 Surface mining permit required. See Chapter 17.100.
2 Reserved.
3 Refer to Section 17.12.050(B) for conditional use permit requirements. 4 A government office shall include administrative functions as well as those activities that will involve on-site customer patronage. A government office that is only administrative in nature, involving no customer patronage, can be considered a professional office. 5 When undertaken in conjunction with on-site retail as a primary use. 6 Existing mixed residential/commercial uses that are legal and nonconforming with respect to Conditional Use Permits may be reoccupied.
7 Cannabis Personal Cultivation is prohibited except in a house, an apartment unit, a mobile home, or other similar dwelling that is a legal non-conforming use and that otherwise complies with Chapter 5.34 of this Code.
8 Cannabis Retailers shall require approval of a Cannabis Conditional Use Permit by the City Council, after recommendation by the Planning Commission, and shall be subject to the requirements of Chapter 17.54.
9 Cannabis Commercial Indoor Cultivation, Cannabis Manufacturing Level 1, and Cannabis Testing Laboratory uses shall require approval of a Cannabis Conditional Use Permit by the 814
Ordinance 1600

City Council, after recommendation by the Planning Commission, and shall be subject to the requirements of Chapter 17.53.
10 A Cannabis Distribution Facility shall require approval of a Cannabis Conditional Use Permit by the City Council, after recommendation by the Planning Commission, and shall be subject to the requirements of Chapter 17.53.
11 A Cannabis Microbusiness shall require approval of a Cannabis Conditional Use Permit by the City Council, after recommendation by the Planning Commission, and shall be subject to the requirements of Chapter 17.53.”
SECTION 6. If any section, subsection, paragraph, clause or phrase in this Ordinance, or any part thereof, is for any reason held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining section or portions of this Ordinance or any part thereof.

The Council hereby declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause, or phrase of this Ordinance, irrespective of any one or more sections, subsections, subdivisions, paragraphs, sentence, clauses or phrases may be declared invalid or unconstitutional.

SECTION 7. The City Clerk is directed to certify the passage and adoption of this Ordinance; cause it to be entered into the City of Banning’s book of original ordinances; make a note of the passage and adoption in the records of this meeting; and, within fifteen (15) days after the passage and adoption of this Ordinance, cause it to be published or posted in accordance with California law.

SECTION 8. This Ordinance will become effective on the thirty-first (31st) day following its passage and adoption.

PASSED, APPROVED AND ADOPTED this 27th day of February 2024.

Alberto Sanchez, Mayor
City of Banning
ATTEST:

Caroline Patton, Administrative City Clerk
City of Banning
815
Ordinance 1600

APPROVED AS TO FORM:

Serita Young, City Attorney
Richards, Watson & Gershon
816
Ordinance 1600

CERTIFICATION:

I, Caroline Patton, Administrative City Clerk of the City of Banning, California, do hereby certify that Ordinance 1600 was duly introduced at a regular meeting of the City Council of the City of Banning, held on the 13th day of February 2024, and was duly adopted at a regular meeting of said City Council on the 27th day of February 2024, by the following vote, to wit:

AYES:

NOES:

ABSENT:

ABSTAIN:

Caroline Patton, Deputy City Clerk
City of Banning, California
817
Notice of Exemption Appendix E
To: Office of Planning and Research
1400 Tenth Street, Room 121
Sacramento, CA 95814
County Clerk
County of Riverside
P.O. Box 751
Riverside, CA 92502-0751
From: City of Banning
Community Development Dept.

P.O. Box 998
Banning, CA 92220
Project Title:

Project Location – Specific:

Project Location – City: City of Banning Project Location – County: Riverside Description, Nature, Purpose, and Beneficiaries of Project:

Name of Public Agency Approving Project: City of Banning Planning Commission Name of Person or Agency Carrying Out Project: City of Banning Community Development Department
Exempt Status: (check one)
Ministerial (Sec. 21080(b)(1);15268):

Declared Emergency (Sec. 21080(b)(3); 15269(a):

Emergency Project (Sec. 21080(b)(4); 15269(b)(c):

Categorical Exemption. State type and section number:

Statutory Exemptions. State code number: 15061(b)(3)
Reasons why project is exempt:

Lead Agency
Contact Person: Adam Rush Area Code/Telephone/Extension: (951) 922-3125 If filed by applicant:

1. Attach certified document of exemption finding.

2. Has a Notice of Exemption been filed by the public agency approving the project? Yes No Signature: Date: 01/4/2024_ Title: Community Development Director Signed by Lead Agency Date received by OPR:

Signed by Applicant
Zoning Text Amendment (ZTA) 23-97503, amending Chapters 17.08 and 17.12 of the BMC.

Citywide – City of Banning, CA 92220
A zoning text amendment to amend Title 17 of the Banning Municipal Code (BMC) to implement Programs identified in the 6th RHNA (2021 – 2029) Cycle Housing Element Update.

Project is exempt from the requirements of the California Environmental Quality Act (“CEQA”) pursuant to State CEQA Guidelines Section 15061(b)(3) (Review For Exemptions) of the CEQA Guidelines, no further analysis is required because it can be seen with certainty there is no possibility these amendments may have a significant effect on the environment.

Future projects subject to proposed amendments to Title 17 (Zoning) will require a discretionary permit and CEQA review, and will be analyzed at the appropriate time in accordance with CEQA. 818
City of Banning
Community Development Department
99 E. Ramsey Street • P.O. Box 998 • Banning, CA 92220-0998 • (951) 922-3100

NOTICE OF PUBLIC HEARING AND
SUMMARY OF ORDINANCE 1600
NOTICE IS HEREBY GIVEN in accordance with Government Code Sections 65854, 65090, and 65091 of a public hearing before the City Council of the City of Banning, to be held on Tuesday, February 13, 2024, at 5:00 p.m., or soon thereafter, in the Banning Council Chambers, 99 E. Ramsey Street, Banning, California, to consider adoption of proposed Ordinance 1600:

AN ORDINANCE OF THE CITY OF BANNING, CALIFORNIA, AMENDING THE HIGH

DENSITY RESIDENTIAL (HDR) AND VERY HIGH DENSITY RESIDENTIAL (VHDR) ZONING DISTRICTS BY AMENDING THE DEFINITIONS IN SECTIONS 17.08.010.B.8 AND

17.08.010.B.11, BY ADDING NEW PERMITTED AND CONDITIONALLY PERMITTED USES FOR THE VERY HIGH DENSITY RESIDENTIAL ZONE IN SECTION 17.08.020, AND

ADDING RESIDENTIAL DEVELOPMENT STANDARDS FOR THE VERY HIGH DENSITY RESIDENTIAL ZONE IN SECTION 17.08.030 (CHAPTER 17.08, ARTICLES I & II); AND AMENDING COMMERCIAL ZONING DISTRICTS (CHAPTER 17.12, ARTICLES I & II) BY

ADDING NEW PERMITTED AND CONDITIONALLY PERMITTED USES TO TABLE

17.12.020 OF THE CITY OF BANNING MUNICIPAL CODE (BMC) ALLOWING SPECIAL NEEDS HOUSING AS REQUIRED PURSUANT TO STATE LAW; AND MAKING A

DETERMINATION OF EXEMPTION FROM THE CALIFORNIA ENVIRONMENTAL QUALITY ACT.

Summary of Ordinance 1600
This is a summary of the above-entitled Ordinance 1600 of the City of Banning. This summary has been prepared and published in accordance with the requirements of Government Code Section 36933.

On February 13, 2024, City staff will recommend that the City Council of the City of Banning introduce and conduct the first reading of Ordinance 1600. On January 9, 2024, the City Council approved the City of Banning 6th Cycle Housing Element update by adoption of Resolution 2024-12. The Housing Plan within the adopted 6th Cycle Housing Element update identifies the City’s housing goals, policies, and implementation programs. Ordinance 1600 proposes certain Zoning Text Amendments required under the implementation programs within the 6th Cycle Housing Element update, in compliance with recent changes in California housing laws, and in response to comments received by the State of California Department of Housing and Community Development (“HCD”). Specifically, Ordinance 1600 amends:
(1) Banning Municipal Code (“BMC”) Section 17.08.010.B.8. to increase the density threshold for the High Density Residential (“HDR”) zoning district from 11-18 du/acre to 11-24 du/acre consistent with Program 6 within the Housing Element; (2) BMS Section 17/.08.010.B.11 to increase the density threshold for the Very High-Density Residential (“VHDR”) zoning district from 19-24 du/acre to 24-30 du/acre consistent with Program 4 within the Housing Element; (3) Table 17.08.020 of BMC Section

17.08.020 to reduce constraints for special needs housing and identify uses allowed within the VHDR zoning district consistent with Program 5 within the Housing Element/Government Code Section 65583 of the State housing laws; (4) Table 17.08.030 of BMC Section 17.08.030 to add residential development standards for the VHDR zoning district, modify the minimum lot size for multi-family residential units on premises within the Low Density Residential (“LDR”) zoning district, and modify the maximum density for premises within the HDR zoning district, all consistent with Program 4 within the Housing Element/Government Code Section 65583 of the State housing laws; and (5) Table 17.12.020 of BMC Section 17.12.020 to add “Residential care facility, small, licensed” as a permitted use on premises within 819
99 E. Ramsey Street • P.O. Box 998 • Banning, CA 92220-0998 • (951) 922-3100 the Downtown Commercial (“DC”) and General Commercial (“GC”) zoning districts and as a use subject to a Conditional Use Permit in the Professional Office (“PO”) zoning district to further reduce constraints for special needs housing consistent with Programs 8 and 9 within the Housing Element/Government Code Section 65583 of the State housing laws.

City staff has evaluated the potential environmental impacts of the adoption of the proposed Zoning Text Amendments pursuant to the California Environmental Quality Act (“CEQA”). City staff has determined that the proposed Zoning Text Amendments contained in proposed Ordinance 1600 are categorically exempt from CEQA pursuant to Section 15061(b)(3) of the CEQA Guidelines because it can be seen with certainty there is no possibility these amendments may have a significant effect on the environment.

On January 10, 2024, the Planning Commission of the City of Banning held a public hearing on the proposed Zoning Text Amendments, at which time all persons interested in the proposed Zoning Text Amendments had an opportunity to and did address the Planning Commission on this matter. Following the receipt of public testimony, the Planning Commission voted 5-0-0 to recommend approval of the proposed Zoning Text Amendments to the City Council by adopting Planning Commission Resolution 2024-02.

To observe the live meeting through your personal computer you may use your computer or smart phone to enter the following or click on the link: https://banninglive.viebit.com or on the Banning Government Channel on Cable Television.

Information regarding the CEQA determination, the proposed Zoning Text Amendments, and Ordinance 1600 can be obtained by contacting the City's Community Development Department, Planning Division by telephone at (951) 922-3125 or by email at [email protected], or by visiting the City Hall located at 99 East Ramsey Street, Banning during regular business hours. You may also go to the City of Banning website at http://www.banningca.gov.

All parties interested in speaking either in support of or in opposition of this item are invited to attend the hearing, or to send their written comments by mail to the Community Development Department, City of Banning at P.O. Box 998, Banning, California, 92220, or to Sandra Calderon by email at [email protected].

If you challenge any decision regarding this matter in court, you may be limited to raising only those issues you or someone else raised at the public hearing described in this notice, or in written correspondence delivered to the City as specified above, at, or prior to, the hearing (Cal. Gov. Code, § 65009).

Submitted by:
_________________________
Caroline Patton, Deputy City Clerk
City of Banning, California
Dated: January 30, 2024
Publish Date: February 2, 2024 and February 9, 2024
820
821

CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Douglas Schulze, City Manager
PREPARED BY: Ralph Wright, Parks and Recreation Director MEETING DATE: February 27, 2024
SUBJECT: Introduction and First Reading of Ordinance 1601, An Ordinance of the City of Banning, California, Amending Sections 2.42.030(B), 2.42.040(A),

2.42.040(B)(2) of Chapter 2.42 (Youth Council) of Title 2 (Administration and Personnel) of the Banning Municipal Code to Modify the Composition of, the Meeting Times for, and the Quorum Requirements for the Banning Youth Council, and Making a Determination of Exemption from the California Environmental Quality Act RECOMMENDATION:

Introduce and conduct the first reading of Ordinance 1601, as read by title only.

BACKGROUND:

The City Council adopted Ordinance 1590 on July 11, 2023, establishing the Banning Youth Council.

The Youth Council was established with a composition of nine members and a quorum consisting of majority of those nine members in attendance, including all vacancies.

Staff has been recruiting local 9th through 12th graders to serve on the Youth Council and while nine members is a goal, applications have come in at a slower pace than hoped. For that reason, staff recommends amending Section 2.42.030(B) of the Banning Municipal Code to modify the total membership of the Youth Council from nine members to between five to nine members. Additionally, staff recommends amending Section 2.42.040(B)(2) to state that a quorum of the Youth Council will consist of a majority of the members rather than a majority of the members, including any vacancies.

This change would allow for the Youth Council to conduct meetings, projects, and evaluate issues when there are anywhere between five to nine members appointed to the Youth Council.

Staff will continue to work with the local high schools to recruit and promote the Youth Council with the hope that the Council will be able to appoint up to the maximum nine members.

Lastly, staff is proposing to amend Section 2.42.030(A)(2) to modify the meeting time for the Youth Council from the third Tuesday of each month (excluding July and December) to the first Tuesday of each month (excluding July and December).

JUSTIFICATION:

This modification will allow for the Youth Council to meet, hear issues important to the City and City Council, and perform service in the community even if there are only currently five members appointed to the Youth Council.
822
FISCAL IMPACT:

No Fiscal Impact
ALTERNATIVES:

1. Waive full reading and introduce, as read by title only, Ordinance 1601.

2. Do not conduct the first reading and provide alternative direction to staff.

ATTACHMENTS:

1. Ordinance 1601, Banning Youth Council.docx
823
Ordinance 1600

ORDINANCE 1601

AN ORDINANCE OF THE CITY OF BANNING, CALIFORNIA, AMENDING SECTIONS 2.42.030(B), 2.42.040(A), AND 2.42.040(B)(2) OF CHAPTER 2.42 (YOUTH COUNCIL) OF TITLE 2 (ADMINISTRATION AND PERSONNEL) OF

THE BANNING MUNICIPAL CODE TO MODIFY THE COMPOSITION OF, THE

MEETING TIMES FOR, AND THE QUORUM REQUIREMENTS FOR THE

BANNING YOUTH COUNCIL, AND MAKING A DETERMINATION OF

EXEMPTION FROM THE CALIFORNIA ENVIRONMENTAL QUALITY ACT The City Council of the City of Banning does hereby ordain as follows:

SECTION 1. Environmental Findings. The City Council has independently reviewed and considered the requirements of the California Environmental Quality Act (“CEQA”), and has determined that the code amendments contained in this Ordinance are exempt from CEQA pursuant to Section 15061(b)(3) of the CEQA Guidelines because it can be seen with certainty that there is no possibility these amendments may have a significant effect on the environment.

SECTION 2. Subsection (B) (“Composition and Compensation”) of Section 2.42.030 (“Qualifications; Composition and Compensation; Appointment; Term; and Vacancies”) of Chapter 2.42 (“Youth Council”) of Title 2 (“Administration and Personnel”) of the Banning Municipal Code is hereby amended to read as follows:
“B. Composition and compensation. The youth council shall consist of a minimum of five members and maximum of nine members who shall not receive compensation.” SECTION 3. Subsection (A) (“Meeting Times and Place”) of Section 2.42.040 (“Meeting Times and Place; Conduct of Meetings; Rules of Procedure; Staff Liaison”) of Chapter 2.42 (“Youth Council”) of Title 2 (“Administration and Personnel”) of the Banning Municipal Code is hereby amended to read as follows:
“A. Meeting times and place. The youth council shall meet on the first Tuesday of each month, except the months of July and December, at a regular time established by resolution of the youth council, at the City Council Chambers located at 99 E.

Ramsey Street.”
SECTION 4. Subsection (B)(2) of Section 2.42.040 (“Meeting Times and Place; Conduct of Meetings; Rules of Procedure; Staff Liaison”) of Chapter 2.42 (“Youth Council”) of Title 2 (“Administration and Personnel”) of the Banning Municipal Code is hereby amended to read as follows:
“2. A quorum of the youth council shall consist of a majority of the members (not including vacancies), whether the youth council is a five-, six-, seven-, eight-, or nine-member body at the time of a meeting. A quorum must be present in order for the youth council to hold a meeting.”
SECTION 5. If any section, subsection, paragraph, clause or phrase in this Ordinance, or any part thereof, is for any reason held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining section or portions of this Ordinance or any part thereof. The Council hereby declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause, or phrase of this Ordinance, irrespective of any one or more sections, 824
Ordinance 1600

subsections, subdivisions, paragraphs, sentence, clauses or phrases may be declared invalid or unconstitutional.

SECTION 6. The City Clerk is directed to certify the passage and adoption of this Ordinance; cause it to be entered into the City of Banning’s book of original ordinances; make a note of the passage and adoption in the records of this meeting; and, within fifteen (15) days after the passage and adoption of this Ordinance, cause it to be published or posted in accordance with California law.

SECTION 7. This Ordinance will become effective on the thirty-first (31st) day following its passage and adoption.

PASSED, APPROVED AND ADOPTED this ____ day of __________, 2024.

Alberto Sanchez, Mayor
City of Banning
ATTEST:

Caroline Patton, Administrative City Clerk
City of Banning
APPROVED AS TO FORM:

Serita Young, City Attorney
Richards, Watson & Gershon
825
Ordinance 1600

CERTIFICATION:

I, Caroline Patton, Administrative City Clerk of the City of Banning, California, do hereby certify that Ordinance 1601 was duly introduced at a regular meeting of the City Council of the City of Banning, held on the 27th day of February 2024, and was duly adopted at a regular meeting of said City Council on the __th day of __________ 2024, by the following vote, to wit:

AYES:

NOES:

ABSENT:

ABSTAIN:

Caroline Patton, Administrative City Clerk
City of Banning, California
826

CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Douglas Schulze, City Manager
PREPARED BY: Doug Schulze, City Manager
MEETING DATE: February 27, 2024
SUBJECT: Consider of Stagecoach Days Memorandum of Understanding (MOU) RECOMMENDATION:

A motion to notify Stagecoach Days Association of the City's intent to extend the current MOU for one year with a termination date of June 21, 2025. A second motion directing the City Manager to work with the Stagecoach Days Association President to negotiate a new MOU that will be effective June 22, 2025, upon City Council approval.

BACKGROUND:

The Memorandum of Understanding (MOU) between the City of Banning and Stagecoach Days Association became effective June 22, 2021. The MOU term is three years from the effective date, with a two-year automatic extension, unless a party gives notice to the other party, not less than sixty (60) days prior to such anniversary date, that the term of the MOU shall not be extended. Therefore, if the City Council desires to not extend the MOU for years 4 and 5, notice must be given no later than April 25, 2024.

During the December 12, 2023 meeting, City Council created an ad hoc committee (Mayor Pro Tem Minjares and Councilmember Wallace) to meet with Stagecoach Days Committee members to discuss concerns. Mayor Pro Tem Minjares has reported positive outcomes from the meeting and recommended extension of the MOU for one year. In addition, it is recommended that during the next year, a new MOU should be drafted to provide more clarity regarding responsibilities and expectations of each party.

JUSTIFICATION:

Stagecoach Days is designated as a signature event in Banning. As the largest and longest running annual community celebration in Banning, continuation of the annual celebration is a priority.

FISCAL IMPACT:

Extension for one year will commit the City to direct financial support of $30,500, event insurance and inkind contributions capped at $10,000.

ALTERNATIVES:
1) Take no action - MOU will automatically extend for two years; 2) Adopt recommended motions - MOU extended for one year and new MOU will be negotiated; 3) Motion to notify Stagecoach Days Association of intent to terminate MOU effective immediately - No commitment from City to support Stagecoach Days with direct or in-kind contributions.

ATTACHMENTS:

1. 2021 06 22_MOU_Stagecoach Days Association.pdf
827
828

MEMORANDUM OF UNDERSTANDING
THIS MEMORANDUM OF UNDERSTANDING (“ MOU”) is entered into this 22nd day of June 2021 (“Effective Date”), between the Stagecoach Days Association, a California non-profit 501(c)(3) corporation ( the “ASSOCIATION”) and the City of Banning, a California municipal corporation ( the “CITY”), to memorialize the agreement of the parties concerning their ongoing relationship for the purpose of conducting the Banning Stagecoach Days Event (“ Stagecoach Days”).

Recitals
WHEREAS, since 2010, the ASSOCIATION has organized, promoted, and conducted Stagecoach Days as an annual event and community celebration.

WHEREAS, the CITY and the ASSOCIATION desire to work in cooperation and partnership with each other to annually produce Stagecoach Days; WHEREAS, the CITY seeks to continue support Stagecoach Days at a level that is consistent with recent years; and
WHEREAS, the ASSOCIATION and the CITY desire to enter into this MOU to delineate the parties’ respective rights and obligations and define their relationship for Stagecoach Days.

Agreement
NOW THEREFORE, for these reasons, and in consideration of the conditions, covenants, and agreements set forth below, the ASSOCIATION and the CITY agree as follows:

1. RELATIONSHIP BETWEEN THE PARTIES
The parties agree that the relationship of the parties is between two separate and independent entities. There is not a joint venture, partnership, employeremployee relationship or any principal- agent relationship.

2. EXCLUSIVITY
The ASSOCIATION shall have exclusive operational and vending control over and within the geographic area and locations at which Stagecoach Days events will be conducted, as such geographic area and locations are defined in the event application and permits relating hereto. The CITY shall not (a) authorize or permit any other person or entity to conduct any other community event, or (b) grant any other person or entity a transient merchant license to conduct any type of business, within Dysart Park during the time period of two weeks before, two weeks after, and during Stagecoach Days, which begins the Friday after Labor Day and ends two (2) days later.

DocuSign Envelope ID: C452AAA4- 39FE- 474B-A2FF-725F3361DB4A 829

3. ELEMENTS OF ANNUAL EVENT
The ASSOCIATION will organize, promote, and conduct the annual, threeday Stagecoach Days event and the annual Stagecoach Days Parade. The three-day event, depending upon budget, will consist of a minimum of two (2) Professional Rodeo Cowboy Association ( PRCA) Pro Rodeo events, multiple food, souvenir, and craft vendors, live music performances, and either a carnival or a “Kid’s Zone” with mutually agreed upon activities and attractions that are geared towards family entertainment.

The parade will be held on Ramsey Street, between San Gorgonio Avenue and 12th Street the Saturday morning of the three-day event and the ASSOCIATION will strive to have a minimum of forty (40) parade entries, including at least two (2) marching bands.

4. SECURITY FOR THE BANNING STAGECOACH DAYS EVENT
The ASSOCIATION shall be responsible for providing private security, as may be required, and which security is to be provided by guards that are licensed by the Bureau of Security and Investigative Services.

The CITY will provide police officers and volunteers at the three-day event and the parade as deemed appropriate by the Chief of Police, or his/her designee. The ASSOCIATION will not be charged for officers. However, the cost associated with police officers that are provided solely for Stagecoach Days and associated events will be charged against the total in-kind service donation of Ten Thousand Dollars ($ 10,000.00) discussed in Section 5 below.

5. IN-KIND SERVICES FOR BANNING STAGECOACH DAYS
Aside from the public- safety services outlined above, the CITY agrees to provide in-kind services to the ASSOCIATION commensurate with previous participation in the Stagecoach Days. The CITY’s in-kind contribution will be understood to include additional services and items required specifically for the Stagecoach Days, which the CITY would not provide in the absence of said event. Such in-kind services may include, but are not limited to:

Additional street sweeping;
Additional trash removal;
Placement and removal of barricades upon streets and public parking lots for various events and posting of “No Parking” signs as needed; Staff to assist with entry gates, parking and ticket booths; and DocuSign Envelope ID: C452AAA4- 39FE- 474B-A2FF-725F3361DB4A 830

Other similar services that the CITY has provided to the ASSOCIATION for the production of the annual event.

The CITY will also designate the Parks and Recreation Director, or his/her designee, to facilitate and coordinate the ASSOCIATION’ s requests for inkind services and to manage the Stagecoach Days community event application process to facilitate timely approvals.

The CITY shall facilitate the necessary multi-departmental meetings with representatives of the ASSOCIATION to outline the in-kind services requested by the ASSOCIATION and those deemed necessary by the CITY in preparation and execution of the annual event.

No later than sixty (60) days prior to the Stagecoach Days event, the ASSOCIATION will provide detailed plans and information outlining the need for in-kind services and equipment ( except as otherwise noted for specific items covered in this MOU). This information shall include any plans, information, and applications for new associated events that may necessitate additional in-kind CITY services, equipment, staff, or other in-kind contribution.

No later than forty-five (45) days prior to Stagecoach Days, the CITY will estimate the value of the CITY’s in-kind contribution by utilizing the salary costs associated with CITY staff, equipment costs, the rental value of items and facilities that will be used and any additional actual costs incurred by the CITY. The CITY will ensure the requested in-kind services and equipment align with prior-years’ in-kind contributions, which are capped at, and will remain capped at Ten Thousand Dollars ($ 10,000.00) annually.

6. CITY SPONSORSHIP
In addition to the in-kind services outlined in Section 5 above, subject to the sufficiency of annual appropriations properly budgeted and available for such purposes, the CITY will provide the ASSOCIATION with a Twelve Thousand Five Hundred Dollar($ 12,500) in cash sponsorship for Stagecoach Days, will rent bleachers for the event in an amount not to exceed Eighteen Thousand Dollars ($ 18,000), and will provide necessary event insurance. In exchange, the ASSOCIATION shall include the CITY as a sponsor, providing the CITY with sponsor promotion, recognition, and all other benefits commensurate with its level of support.

7. APPLICATION PROCESS
DocuSign Envelope ID: C452AAA4- 39FE- 474B-A2FF-725F3361DB4A 831

Annually the ASSOCIATION agrees to provide to the CITY a report that includes essential details of the Stagecoach Days event in a format approved by CITY staff. Such a report will be deemed sufficient for properly processing a Special Event Application. All additional applicable licenses required by the CITY must be completed and submitted with the Special Event Application.

All proposed activities must be submitted by the ASSOCIATION for approval by the CITY no later than forty-five (45) days prior to the first day of the event.

8. INDEMNIFICATION
To the fullest extent permitted by law, each party agrees to indemnify and hold harmless the other party, its governing board or body, officers, agents, and employees against any and all claims, damages, liabilities, injury expenses, demands, causes of actions, and judgments, including court costs and attorneys’ fees, arising out of or resulting from the performance of this MOU and attributable to the other party’s negligence or intentional acts of its officers, agents, or employees. Following a determination of the percentage of fault or liability by agreement between the parties or a court of competent jurisdiction, the party responsible for liability to the other will indemnify the other party to this MOU for the percentage of liability determined.

The parties agree this provision shall survive the expiration or termination of this MOU.

9. COMPLETE AGREEMENT
The parties agree that this MOU constitutes the entire agreement of the parties and that no prior agreement or representation, written or oral, shall be binding or of any force or effect. Further, this MOU may not be amended, modified, altered, or enlarged except in writing signed by the duly authorized representatives of the parties hereto.

10. AGREEMENT BINDING
The parties agree that this MOU shall be binding upon the successors and legal representatives of the parties hereto. Neither party shall assign this MOU or any of their respective rights, obligations, or interest in it.

11. TERM
The term of this MOU will be for three ( 3) years from the Effective Date, with a two-year automatic extension, unless a party gives written notice to the other party, not less than sixty ( 60) days prior to such anniversary date, that the DocuSign Envelope ID: C452AAA4- 39FE- 474B-A2FF-725F3361DB4A 832

term of the MOU shall not be extended. Such notice shall be given as provided for by Section 12 below. The CITY’s obligations in the second year of the term and any subsequent year(s) shall be subject to the sufficiency of annual appropriations properly budgeted and available for such purposes.

12. NOTICES
All notices with respect to this MOU shall be given by first class mail or handdelivery to the parties as follows:

CITY: ASSOCIATION:

City of Banning Stagecoach Days Association
Attn: City Manager Amy Pippenger
99 E. Ramsey Street P.O. Box 604
Banning, CA 92220 Banning, CA 92220

13. SEVERABILITY
If any term, provision, covenant, or condition of this MOU is ruled invalid, void, or unenforceable by a court of competent jurisdiction, this MOU will nonetheless remain in full force and effect as to all remaining terms, provisions, covenants, and conditions.

SIGNATURE PAGE FOLLOWS]
DocuSign Envelope ID: C452AAA4- 39FE- 474B-A2FF-725F3361DB4A 833

IN WITNESS HEREOF, the duly authorized representatives of the parties are signing this MOU on the date set forth in the introductory clause.

CITY OF BANNING STAGECOACH DAYS ASSOCIATION
Doug Schulze, City Manager Amy Pippenger, Chairperson
ATTEST:

Caroline Patton, Deputy City Clerk Tayler Berghoefer, Secretary APPROVED AS TO FORM: [ Pursuant to California Corporations Code Section 313, both signature lines
must be executed unless the signatory
holds at least one of the offices
designated on each line.]
Kevin Ennis, City Attorney
DocuSign Envelope ID: C452AAA4- 39FE- 474B-A2FF-725F3361DB4A 6/ 22/ 2021
7/ 8/ 2021
7/ 8/ 2021
7/ 27/ 2021
7/ 27/ 2021
834

CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Douglas Schulze, City Manager
PREPARED BY: Lincoln Bogard, Administrative Services Director Lincoln Bogard, Administrative Services Director
MEETING DATE: February 27, 2024
SUBJECT: Presentation by GHJ Advisors on the Results of the Forensic Investigation of the Electric Department for the Period of 01/01/2018 through 06/30/2023
RECOMMENDATION:

Receive and file presentation by and report from GHJ Advisors on the results of the Forensic Investigation of the Electric Department for the period of 01/01/2018 through 06/30/2023.

BACKGROUND:

The Administrative Services Director requested a forensic investigation of the Electric Enterprise beginning in May 2023 and received approval from the City Manager in July 2023. The City Attorney’s office engaged a forensic auditor, GHJ Advisors, to conduct Phases 1, 2, and 3 forensic investigation services. Phase 1 forensic investigation services included the performance of forensic accounting and investigative procedures to identify (1) areas of concern and (2) funds, accounts, and/or transactions for testing. The Phase 1 forensic investigation services assisted staff in the determination of cash flows and management of the Electric Enterprise. Phase 2 forensic services assisted in quantifying any potential losses or accounting irregularities that may have occurred, if any. Phase 3 investigations were based on the Council's request for additional investigations. The Council authorized additional Phase 3 investigation services by minute order during the January 9, 2024 regular City Council meeting.

JUSTIFICATION:

Staff recommended, and Council agreed, that transparency to the public is in the City's best interest.

GHJ Advisors will present a report on the forensic investigation of the Electric Enterprise and their overall findings and recommendations from the investigation. The overall findings stated in the report are consistent with the vast majority of the conclusions reported to Council by the Administrative Services Director during the special City Council meeting held on August 15, 2023.

FISCAL IMPACT:

The Council has previously approved the forensic investigation of the Electric Enterprise by GHJ Advisors in an amount not-to-exceed $153,000.

ALTERNATIVES:

Receive and file a presentation by and report from GHJ Advisors on the results of the forensic investigation of the Electric Enterprise for the period of 01/01/2018 through 06/30/2023.

ATTACHMENTS:

1. GHJ Draft Report - Public Report 02212024.pdf
835
836
February 27, 2024
City of Banning -
Electric Enterprise Fund
Forensic Investigation –
DRAFT Public Report
837
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February 27, 2024

TABLE OF CONTENTS
Assignment 3Background 4Procedures 5Findings 8Recommendations 12 We performed our Services in accordance with the Standards for Forensic Services established by the American Institute of Certified Public Accountants. Accordingly, we are not providing an audit, accounting or attest opinion as those terms are defined by Generally Accepted Government Auditing Standards (“GAGAS”). In addition, none of the findings or recommendations contained in this report are intended to provide legal advice. Our work was limited to the specific procedures and analyses described herein and was based only upon information made available to GHJ as of February 27, 2024. Accordingly, changes in circumstances or information provided after February 27, 2024 could affect the findings contained in this report.Our investigation included procedures to test transactions on a sample basis. The findings in this report are based on that sample of tested transactions. Our investigation was not designed to identify all transactions and/or instances of departures from the City’s established purchasing and procurement policies.
838
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February 27, 2024

ASSIGNMENT
• GHJ was engaged by the City of Banning on August 7,
2023, to assist with an internal investigation following the City’s discovery of a rapid decline in the Banning Electric Enterprise Fund (“BEU”) financial position including a projected negative cash balance. • Thomas Miller, the City’s Electric Utility Director, was placed on administrative leave on July 31, 2023 pending the results of the City’s internal investigation. The Electric Utility’s cash balance declined during Mr. Miller’s tenure from $22M in 2018 to ($9M) in 2023. • The scope of GHJ’s engagement covers Mr. Miller’s tenure at the Electric Utility, from his hire date in February 2018 through present. Our review period spans from 2018 through June 2023. • The objective of our engagement was to independently
perform investigative procedures to determine the root cause(s) of the decline in the Electric Utility’s financial condition and to perform investigative procedures to identify evidence of potential mismanagement and/or misconduct by Electric Utility personnel, including Mr. Miller. 839
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February 27, 2024

BACKGROUND
• During Q2 2023, the City’s Administrative Services Director initiated an internal investigation after concerns were raised regarding the Electric Utility’s cash balances during the financial closing process. • The City’s internal investigation identified the following:
o The Electric Utility’s available cash had a negative balance of approximately ($9M) as of June 30, 2023.

The previous year’s available cash balance was a positive $4M as of June 30, 2022. o Several vendors currently utilized by the Electric Utility have expired contracts.o Multiple instances of procedures not being followed regarding the processing of cash disbursements to vendors.
• Thomas Miller, the Banning Electric Utility Director, was placed on administrative leave on July 31, 2023. • In August of 2023, GHJ was contacted by Lincoln Bogard, the City’s Administrative Services Director, to discuss the results of the City’s internal investigation.
• GHJ was engaged on August 7, 2023, to perform forensic procedures and assist with the City’s internal investigation.
840

PROCEDURES
841
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February 27, 2024
GHJ’S SUMMARY OF PROCEDURES
To date, GHJ has performed the following investigative procedures related to the 2018-2023 Period:1. We were provided and reviewed the results of the City’s preliminary internal investigation regarding BEU.

2. We performed a walk-through of the City’s vendor approval processes. 3. We interviewed Thomas Miller, the City Manager, the Public Works Director, multiple BEU employees, and multiple Finance Department employees.

4. We conducted a site visit to Banning City Hall and several major electrical substations.

5. We reviewed relevant internal documents, such as the audited annual financial statements for the City, the organizational chart for the Electric Utility, the most recent Cost of Service study and capital needs assessment for BEU, BEU’s contract with SCPPA, and recent task orders with SCPPA.

6. We performed analytical procedures over the General Ledger detail for the Electric Utility funds, such as identifying vendors and Capital Improvement projects with significant dollar spend.

7. We performed analytical procedures over the transaction detail for Mr. Miller’s City-issued credit card, such as identifying transactions that appear to be related to travel and entertainment, transactions with large dollar amounts, and vendors with significant credit card purchase activity.

8. We performed analytical procedures over the Electric Utility funds as reported in the audited annual financial statements, such as common size analysis.

9. We performed analytical procedures over the Electric Utility’s financial performance and compared it to similar municipal electrical utilities in California to gauge BEU’s performance against comparable entities.

10.We selected and tested a sample of cash disbursement transactions for detailed testing, including a sample of credit card transactions charged for Public Benefit Fund-related transactions. 842
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February 27, 2024
GHJ’S SUMMARY OF PROCEDURES
(CONTINUED)

11. We reviewed the terms of BEU’s revenue bonds, including applicable covenants and continuing disclosure filings.12. We reviewed historical budgets for BEU, including both operations and capital improvement budgets.

13. We reviewed SB1037 compliance reporting for BEU’s Public Benefits Program fund.14. We identified recent development projects within the City of Banning and interviewed City personnel regarding developer fees and City services provided.15. We reviewed historical costs for major capital improvement projects for BEU.16. We reviewed historical budgets and other publicly available documents for comparable municipal electric utilities. 17. Based upon direction from the City Attorney, we performed certain other procedures that are protected by legal privilege(s). 843

FINDINGS
844
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February 27, 2024

OVERALL FINDINGS
• BEU has suffered from fiscal mismanagement.
• BEU’s negative available cash balance of ($9M) as of June 30, 2023, resulted primarily from BEU’s failure to secure adequate financing for its large capital improvement projects and its failure to raise electric rates in the face of declining operating margins. • BEU’s last electric rate increase was in 2013. BEU’s sales and service revenues have declined from FY18 ($31M) to FY23 ($29M).
• In FY2022, BEU’s Operating Income (Loss) as a percentage of total revenue was -1% compared to an industry composite of 9%.
• BEU’s management has been executing on a multi-year initiative to upgrade existing systems and increase capacity, but no formal strategic plan has been drafted. In addition, BEU failed to adequately secure financing for the capital improvements. • BEU’s most recent Capital Needs Assessment was completed in 2004. • BEU’s most recent Cost of Service Study was completed in 2021 (using 2019 data). • The 2021 Cost of Service Study omitted the impact of planned Capital Improvements on cash reserves and rates.
• BEU’s 2021 Cost of Service Study resulted in adjustment to rates between commercial versus residential customers but was effectively revenue neutral. 845
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February 27, 2024

OVERALL FINDINGS (CONTINUED)
• BEU’s negative cash position was not readily apparent given the lack of adequate monitoring of its cash position by BEU management.
• From 2018 through 2023, BEU has spent over $20M on capital improvement projects. • Expenditures for Capital Improvements neglected to properly consider how improvements would be paid for/financed.
• BEU’s Capital Projects fund (673 - Electric Improvements) has had a negative cash balance since 2022. However, this deterioration in financial condition was not officially reported to the City Council until August 2023. • BEU’s operating and capital improvement budgets for FY21 through FY23 indicated that the utility would operate at a loss (deficit), with no clear explanation for how the deficit will be covered. • During our detailed review over a sample of cash disbursement transactions (including credit card charges on Mr. Miller’s City-issued credit card), GHJ identified numerous violations of the City’s Purchasing and Procurement Policies by BEU, particularly with regards to obtaining P.O.’s for purchases, including $672k of Purchase Orders procured under BEU’s relationship with SCPPA. • Our investigation did not identify any material evidence of waste or abuse of Public Benefit Funds.

However, we note that AB1890 is a broad statute which allows room for interpretation. 846
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February 27, 2024

OVERALL FINDINGS (CONTINUED)
• Our investigation did not identify any evidence of potential occupational fraud by any BEU personnel, including Mr. Miller. This includes:
• No evidence of bribes or kickbacks• No evidence of inappropriate vendor/developer relationships• No evidence of undisclosed related party transactions• No evidence of employee or payroll related fraud • Everyone interviewed indicated that Mr. Miller can be difficult to work with at times. • Those interviewed also indicated that Mr. Miller does not consistently work cooperatively and collaboratively with other City personnel, most notably the City’s finance department. • Mr. Miller admitted that he has a bad temper.
• Without exception, all the BEU staff we interviewed characterized Mr. Miller as being an exceptional manager/leader. They also characterized Mr. Miller as being very knowledgeable and competent in his position as BEU’s Director. • Those interviewed indicated that there is an “us versus them” or “across the tracks” perception between City personnel and BEU personnel.
• Those interviewed indicated that this animosity has existed for years and pre-dates Mr.

Miller’s tenure with the City. However, those interviewed also indicated that this issue has gotten worse under Mr. Miller’s leadership. • Mr. Miller is no longer employed by the City
847

RECOMMENDATIONS
848
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February 27, 2024

RECOMMENDATIONS
• BEU’s available cash balance was negative as of 06/30/2023. BEU should consider available financing (including both bridge financing and longer-term financing, such as bonds) to ensure sufficient cash and capital. • BEU’s budgets for FY21-FY24 forecasted deficits in both operations and capital improvements with no clear indication as to how the deficits would be financed. We recommend that when deficit spending is identified, the departmental leader for the corresponding fund should present a clear and concise recommendation to the City Council to address how the deficit(s) will be financed. • BEU has not had a rate increase since 2013 and its operating margins have continued to deteriorate. BEU should consider a rate increase for both residential and commercial customers. • BEU has not performed a cost-of-service study since 2021 (using 2019 data), which excluded capital improvements. BEU should conduct a new cost of service study which incorporates a capital needs assessment to ensure that the costs to complete contemplated capital improvements are also factored into the rate increase. • BEU should prepare a formal strategic plan, including consideration of financing for any significant capital improvement projects.
849
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February 27, 2024

RECOMMENDATIONS (CONTINUED)
• BEU should proactively identify opportunities to charge developers for line extensions and/or developer fees when increasing service areas and/or upgrading electrical service. BEU should also ensure that the amounts charged are sufficient to cover the cost of extending and/or upgrading electrical service. • While the City has published clear policies and procedures with regards to purchasing, there appears to be some ambiguity as to how has historically been applied to BEU. o The City should consider developing a written formal understanding between BEU and the City Finance team to clearly identify roles and responsibilities. We believe that a clear written policy directive is a good recommendation. o The written formal understanding should specifically address SCPPA task orders (e.g., stipulate that use of SCPPA-approved vendors is acceptable, subject to the City’s established procurement policies). • All of those interviewed indicated that the working relationship between BEU and other City departments appears strained and somewhat dysfunctional. We recommend that the City Council and the City Manager take steps to improve the working relationship between BEU and other City departments. 850

CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Douglas Schulze, City Manager
PREPARED BY: Adam Rush, Community Development Director
MEETING DATE: February 27, 2024
SUBJECT: Consideration of Resolution 2024-32, Authorizing a Waiver of Fees in an Amount Not to Exceed $20,000 for Habitat-for-Humanity of the San Gorgonio Pass, Associated with the Processing of a Tentative Parcel Map (TPM) on Three Parcels Located at the Southwest Corner of W. Wilson Street and N. 8th Street in the City of Banning (APNs: 540-033- 045, -046, and -047)
RECOMMENDATION:

Adopt Resolution 2024-32.

BACKGROUND:

Habitat-for-Humanity ("Habitat") is a global 501(c)(3) nonprofit housing organization working in local communities across all 50 states in the U.S. and in approximately 70 countries. Habitat's vision is of a world where everyone has a decent place to live. Habitat specializes in refurbishing and constructing new homes for low income residents in the community. Habitat has been providing housing opportunities, in the San Gorgonio Pass Area, for the past nineteen years.

In January of 2020, the City Council previously approved a fee waiver of $20,000 for another Habitat property located on Wilson Street, which was constructed, is occupied, and was recently dedicated to the new residents.

Habitat has completed several homes within the City of Banning and recently purchased three (3) additional properties (APNs: 540-033-045; -046; and -047), which are referenced herein. The requested fee waiver would incorporate the City's application fees for Development Review by Community Development, Public Works, Engineering, and Banning Electric. In addition, these fees also include the City providing customer service associated with the required planning entitlements, public hearings, environmental documentation and clearance, and plan check by the Engineering Division. The City's fee estimate for provision of these services is no less than $23,370, a breakdown of which provided below:

PLANNING FEES
Final Parcel Map $992.00
Tentative Parcel Map $8,550.00
Environmental Assessment $8,505.00
Sub-Total: $18,047.00

ENGINEERING FEES
851
Tentative Parcel Map - Preliminary $2,238.00
Final Parcel Map (Plan Check - 1st Sheet) $2,275.00
Final Parcel Map (Plan Check - Each Additional
Sheet)
$810.00
Sub-Total: $5,323.00
TOTAL FEES: $23,370.00
Furthermore, the requested fee waiver would cover costs incurred by the City's contracted Licensed Surveyor. However, the request does not cover any Building or Public Works Permit Fees or Inspections, Development Impact Fees (DIF), or other ancillary costs (e.g., miscellaneous permit fees, utility account connections, landscape inspections, etc.). Plan Check and Permit Fees associated with future housing units are also not included in this fee waiver estimate.

If granted by the City Council, any fees that exceed the waiver of $20,000.00 would be the responsibility of the applicant, Habitat-for-Humanity.

JUSTIFICATION:

According to the Public Policy Institute of California, The share of Californians saying, ‘housing or homelessness is the top issue facing the state’, has increased sharply and residents in all major regions express concern about housing affordability and homelessness. Californians spend disproportionate shares of their income on housing and about half say housing costs are a financial strain, which is a much higher share than 15 years ago. Affordability is a greater challenge in coastal areas, where two-thirds of Californians reside and a majority of Los Angeles residents, young adults, and African Americans have considered moving further Inland, due to the rise in housing costs. (Sources: Longitudinal data from PPIC Statewide Surveys, 2001–19).

This "Inland Migration" has been experienced by the City of Banning as seen through development of the Atwell project, which has sold over one-thousand homes since initial construction in March of 2020.

FISCAL IMPACT:

The fee waiver will have an impact (and reduction) to the City's General Fund in the amount of at least $20,000.00, with the total amount realized within Fiscal Year 2023/2024 (by June 30, 2023).

Reduction of revenues included in mid-year budget item.

ALTERNATIVES:

1. Adopt Resolution 2024-32.

2. Adopt Resolution 2024-32, with a modified fee waiver amount.

3. Do not approve the fee waiver request and provide alternative direction to Habitat for Humanity.

4. Continue the item and request that staff to provide additional research or information.

ATTACHMENTS:

1. Resolution 2024-32, Habitat for Humanity.docx

2. LAND USE EXHIBITS.pdf

3. January 14, 2020 - CC Agenda Packet & Minutes.pdf
852
Resolution 2024-32

RESOLUTION 2024-32

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BANNING, CALIFORNIA, AUTHORIZING A WAIVER OF FEES IN AN AMOUNT NOT TO EXCEED $20,000 FOR

HABITAT-FOR-HUMANITY OF THE SAN GORGONIO PASS, ASSOCIATED WITH THE

PROCESSING OF A TENTATIVE PARCEL MAP (TPM) ON THREE PARCELS LOCATED AT THE SOUTHWEST CORNER OF W. WILSON STREET AND N. 8TH STREET IN THE CITY OF BANNING (APNS: 540-033-045; -046; AND -047)
WHEREAS, Habitat for Humanity (“Habitat”) is a global 501(c)(3) nonprofit housing organization working in local communities across all 50 states in the U.S. and in approximately 70 countries. Habitat's vision is of a world where everyone has a decent place to live; and WHEREAS, Habitat has recently purchased three parcels on N. 8th Street in the City of Banning identified as Assessor’s Parcel Numbers 540-033-045, 540-033-046, and 540-033-047; and
WHEREAS, Habitat intends to improve the properties by constructing affordable singlefamily residences in partnership with families in need of places to live; and WHEREAS, Habitat’s homebuyers help to build their own homes alongside volunteers and pay an affordable mortgage; and
WHEREAS, Habitat has requested the City’s approval of a waiver of (1) application fees for development review of the proposed projects by the Community Development Department, the Public Works Department, and the Electric Utility, and (2) fees for the City providing customer service associated with the required land use entitlements, public hearings, environmental documentation and clearance, and plan check (collectively, “Plan Check and Development Review Fees”); and
WHEREAS, the requested waiver of the Fees will have an impact (and reduction) to the City's General Fund in an amount up to $20,000.00, with the total amount realized within Fiscal Year 2023/2024 (by June 30, 2024); and
WHEREAS, according to the Public Policy Institute of California, “The share of Californians saying, ‘housing or homelessness is the top issue facing the state’, has increased sharply and residents in all major regions express concern about housing affordability and homelessness. Californians spend disproportionate shares of their income on housing and about half say housing costs are a financial strain, which is a much higher share than 15 years ago.

Affordability is a greater challenge in coastal areas, where two-thirds of Californians reside and a majority of Los Angeles residents, young adults, and African Americans have considered moving further Inland, due to the rise in housing costs.” (Sources: Longitudinal data from PPIC Statewide Surveys, 2001–19).

WHEREAS, this "Inland Migration" has been experienced by the City of Banning as seen through development of the Atwell project, which has sold over one-thousand homes since initial construction in March of 2020.
853
Resolution 2024-32

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Banning as follows:

SECTION 1. The City Council authorizes the City Manager to waive the Plan Check and Development Review Fees not-to-exceed $20,000 for Habitat’s improvement of the parcels identified as APNs: 540-033-045, -046, and -047.

SECTION 2. The City Council directs the City Manager, or his designee, to work with Habitat’s representatives to process a Tentative Parcel Map (TPM) application and coordinate with internal City staff on the assignment and delegation of staff resources.

SECTION 3. The City Council authorizes the City Manager, or designee, to make necessary budget adjustments, appropriations, and transfers related to this Resolution.

SECTION 4. The City Clerk shall certify to the adoption of this resolution and shall cause a certified resolution to be filed in the book of original resolutions.

PASSED, APPROVED AND ADOPTED this 27th day of February 2024.

Alberto Sanchez, Mayor
City of Banning
ATTEST:

Caroline Patton, Administrative City Clerk
City of Banning

APPROVED AS TO FORM AND
LEGAL CONTENT:

Serita Young, City Attorney
Richards, Watson & Gershon
854
Resolution 2024-32

CERTIFICATION:

I, Caroline Patton, Administrative City Clerk of the City of Banning, California, do hereby certify that the foregoing Resolution 2024-32, was duly adopted by the City Council of the City of Banning, California, at a regular meeting thereof held on the 27th day of February 2024 by the following vote, to wit:

AYES:

NOES:

ABSENT:

ABSTAIN:

Caroline Patton, Administrative City Clerk
City of Banning, California
855

HABITAT-FOR-HUMANITY PROPERTIES
856

GENERAL PLAN LAND USE DESIGNATION/ZONING CLASSIFICATION 857

ROAD/STREET ASSESTS
858

SEWER ASSESTS
859

WATER ASSETS
860

CITY OF BANNING

CITY COUNCIL REPORT
TO: CITY COUNCIL
FROM: Douglas Schulze , City Manager
MEETING DATE: January 14, 2020
SUBJECT: Resolution 2020-8, Authorizing Waiver of Fees for Habitat for Humanity to construct a Single -Family Residence ( SFR) located at Lot No. 17 (APN: 541- 042- 010), Wilson St. in the City of Banning, CA
RECOMMENDED ACTION:

Staff recommends the City Council adopt Resolution 2020- 8, authorizing waiver of fees for Habitat for Humanity to construct a SFR at Lot No. 17; which is located on Wilson St. in the City of Banning.

BACKGROUND:

Habitat for Humanity is a not for profit organization that specializes in refurbishing and constructing new homes for low income residents in the community. Habitat for Humanity has been engaged in the San Gorgonio Pass Area for the past nineteen years.

This not for profit has completed several homes within the City of Banning and recently engaged on another property; which is referenced herein. During the September 10, 2018 City Council meeting, an affordability covenant was executed to cover the cost of the fee waiver for a previous property; however, this funding source is no longer available to the City.

The requested fee waiver would incorporate the City’s application fees for Plan Check Review, Permits, Inspections, and Development Impact Fees ( DIF). The application of the WRCOG TUMF and WRMSHCP related impact fees are likely not applicable or waived based upon the implementing ordinances, respectively; however, the City does not administer either of these fee programs and the Community Development Department only collects the MSHCP impact fees as a “ pass through” to the Regional Conservation Authority ( RCA).

The total fee estimate is calculated by staff to be approximately $ 20,000; which is inclusive of the fees referenced above. This amount is only an estimate as plans have 203861
Staff Report: Resolution 2020- 8
January 14, 2020

yet to be transmitted for plan check, inspections have not been conducted, and construction has not commenced.

JUSTIFICATION:

The Governor has declared a “ Housing Crisis” and signed 18 bills to increase housing production across all income categories in California. The provision of low cost and Affordable Housing is in short supply and the addition of new housing construction to the City’s existing housing stock provides for a wide range of economic benefits.

FISCAL IMPACT :

The fee waiver will have an impact to the City’s General Fund in the amount of approximately $ 20,000 realized within Fiscal Year 19/20.

OPTIONS:

1. Approve as recommended.

2. Do not approve and provide alternative direc tion.

ATTACHMENT :

1. Resolution 2020- 8
https:// banningca. gov/DocumentCenter/ View/ 6796/Attachment- 1---Resolution2020- 8

2. Fee Estimate Detail
https:// banningca. gov/DocumentCenter/ View/ 6795/Attachment- 2---Fee-EstimateDetail Approved by:

Douglas Schulze
City Manager
204862
John Hagan asked if there were certain criteria required ( i.e. live in the district for 90 days).

The City Attorney explained that the only requirement is to be a registered voter
living in District 2 of the City of Banning.

Councilmember Welch provided some timeline information and recommended an informational workshop for anyone interested in applying.

The City Manager indicated he will also prepare a notice to mail out to District 2 registered voters.

A motion was made by Councilmember Happe, seconded by Councilmember Welch, to advertise and recruit a qualified candidate from District 2 for appointment to fill the vacancy until a candidate is elected during the regular election on November 3, 2020. Electronic vote was taken as follows; AYES: Andrade, Happe, Wallace & Welch
NOES: None
ABSTAIN: None
ABSENT: None
Action: Advertise and recruit to fill the vacancy in District 2.

2. Resolution 2020- 8, Authorizing Waiver of Fees for Habitat for Humanity to Construct a Single -Family Residence ( SFR) Located at Lot No. 17( APN:
541- 042-10), Wilson Street
Amy Minjares, Executive Director at Habitat for Humanity thanked the Council for their consideration ( Attachment 10).

A motion was made by Councilmember Welch, seconded by Mayor Andrade, to adopt Resolution 2020- 8, authorizing waiver of fees for Habitat for Humanity to construct a SFR at Lot No. 17, which is located on Wilson Street in the City of Banning. Electronic vote was taken as follows:

AYES: Andrade, Happe, Wallace & Welch
NOES: None
ABSTAIN: None
ABSENT: None

3. Statement of Investment Policy
Administrative Services Director Jennifer Christensen provided a presentation for this item ( Attachment 11). She pointed out that the policy included in the agenda packet

Regular City Council Meeting 01/ 14/ 2020 5: 00 p. m.
863

CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Douglas Schulze, City Manager
PREPARED BY: Adam Rush, Community Development Director
MEETING DATE: February 27, 2024
SUBJECT: Consideration of Modifying the City of Banning's Public Hearing Notice Requirements for Development Applications
RECOMMENDATION:

Discuss and Consider Modifications to the City of Banning's Public Hearing Notice Requirements for Development Applications, as specified by Banning Municipal Code Chapter 17.68, and Provide Direction to the Community Development Director.

BACKGROUND:

The City Council and the Planning Commission each act in their individual capacities as decision-making bodies (or a recommending body in some instances for the Planning Commission) for zoning and development applications authorized under Title 17 of the Banning Municipal Code (BMC), otherwise referred to as the "Zoning Code." These types of applications are unique in the sense that they require detailed noticing procedures that are specified under California State Planning and Zoning Laws (Government Code Sections 65090, 65091, and 66451.3, to name a few).

Planning and Zoning Laws state that the Council can provide for more notice than the minimum requirements. For example, if the minimum State law requires mailing to a 300-foot radius, the Council can choose to go beyond that and notify property owners in a larger radius like 500 or 1,000 feet. Or if State law requires a minimum of 10-days advance notice of a hearing, the Council can expand that and require 15-days advance notice.

The City's Zoning Code incorporates the minimum requirements established under State law. Project types that require public notification currently include the following application types (See Title 17 of the BMC):

General Plan Amendments (GPA)
Specific Plans (SP)
Specific Plan Amendments (SPA)
Zone Changes (ZC)
Zoning Text Amendments (ZTA)
Development Agreements (DA)
Conditional Use Permits (CUP)
Design Review (DR)
Tentative Parcel Maps (TPM)
Tentative Tract Maps (TTM)
Appeals of Director's Decision to Commission (CD-Appeal) Appeals of Commission Decision to Council (PC-Appeal)
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Surface Mining Permits (SMP)
Reclamation Plans (RCL)
Street/Road Vacations (Vacation)
Variances (follows "parent" case)
While this list represents the majority of planning project applications that the City currently processes, it is not exhaustive as additional applications are considered "Ministerial" or "Administrative." Meaning, these types of applications are processed in a similar technical manner but they do not require a public hearing before the either the City Council or the Planning Commission in order to be reviewed and acted on.

Recently, the City Council requested that Community Development staff research alternatives and explore options to enhance the City's community engagement procedures for planning projects. Staff has contacted eleven (11) other Cities, but only received feedback from six (6) of them detailing their community engagement procedures.

However, prior to exploring potential changes the City could implement, a brief summary of the existing procedures is provided for reference:

Applications must be processed in a manner consistent with Government Code Sections 65090, 65091, and 66451.3.

Public notice must be given at least 10 days prior to the scheduled public hearing date (all days measured in calendar days).

Public notice must be mailed to the owner of the subject real property or the owner's authorized agent at least 10 days prior to the hearing.

Notification is required by two (2) methods:
(1) Publication in the Record Gazette newspaper (the City is required to use this paper by law); and
(2) Mailing of public notices to all property owners within a 300-foot radius of the subject property, postmarked at least 10-days prior to said hearing.

Each notice must state the nature of the request, the location of the property (text or diagram), the date, time, and place of the scheduled hearing, and the hearing body.

Notice is deemed received two (2) days after date of postmark.

If the Council wishes to enhance the City's community engagement procedures, then the variety and combination of options is plentiful. As discussed, the minimum mailing radius is 300-feet, as required by State law; however, the City can expand this radius to 500 or 1,000-feet from the project boundary. The property owner labels are already prepared by the project applicant's Title Agent, so requesting an expanded boundary is not difficult.

As previously mentioned, the minimum timeframe in which a public notice must be postmarked is 10- days; however, the Council can increase this timeframe, say to 14 days. It should be noted that CEQA notification timelines already increase notification timeframes for comments on environmental documents to either 21 or 30-days depending on the particular action.

Alternatively, the City may add an additional requirement of posting a "large-format" message board containing the same information required on the public notice, i.e., Project Name, Location, Date and Time of Hearing, etc. This message board could be a 4'x8' board, mounted on wooden 4"x4" studs, sunk into the ground, and required to remain for the duration of the public notice period.

In addition, some other options that could be added to these new procedures would be the notification of tenants that live within a predetermined boundary from a project site. These situations existing "in-mass" if an apartment building or mobile home complex is situated within the radius notification distance from the Application.
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While notification of tenants is a primary concern of the Council, it remains the most logistically difficult method of delivery as a comprehensive list of all tenants does not exist from a government issued source. Further research is necessary to explore the feasibility of this notification method.

Lastly, many cities contacted by staff indicated that a standard requirement for development applications is to post notices on City-sponsored Social Media Pages and/or Message Boards. With the addition of a Communications Manager, the City offers social media posts for Projects of Regional Importance, e.g., General Plan Updates, Specific Plans, etc., but it is not a standard practice that applyies to all development applications.

Below is a spreadsheet of the Cities contacted and a summary of their notification procedures:

Public Notice Process- Surrounding Cities
City Name Pop(2021) Phone # Newspaper Mail to PO
Banning 30,273 (951) 922-3125 Yes Yes-300ft-10days
Norco 26,077 (951) 270-5661
Hemet 90,436 (951) 765-2375
Wildomar 37,189 (951) 677-7751 ext 203
Desert Hot Springs 32,716 (760) 329-6411 Yes Yes-300ft-10days San Jacinto 55,290 (951) 487-7330 Yes Yes-300ft-10days
Calimesa 10,893 (909) 795-9801
La Quinta 38,181 (760) 777-7023 Yes Yes-500ft-10 days
Eastvale 71,375 (951) 703-4460 Yes Yes-300ft-14days
Yucaipa 54,739 (909) 797-2489 Yes Yes-300ft-14days
Jurupa Valley 106,941 (951) 332-6464 ext 134
Palmdale 165,761 (626) 267-5200 Yes Yes & Tenants -500/700/1000ft-10/14days JUSTIFICATION:

Intent and purpose. It is the intent of this discussion to enhance the City’s Community Engagement Plan, increase transparency with the public, and provide more opportunities for public input, discourse, and participation. The intended purpose of requiring developers to present and engage in a public outreach during the entitlement process is to address potential issues of concerns with the public prior to an approval of their Project.

Scope of regulations. The updated Ordinance provisions that result from any Council direction received must be applied to establish policies related the City’s Public Notice and Hearing Procedures.

FISCAL IMPACT:

The preparation of this Staff Report was prepared by the Community Development Director under the normal course of duties and responsibilities. No additional costs were incurred.

If and when the City Council initiates a Zoning Text Amendment (ZTA) to modify and incorporate changes to the City's Public Notice and Hearing Procedures, an Ordinance will need to be drafted by the City Attorney's Office, reviewed by the Community Development Department and the City Manager and then scheduled before the Planning Commission at a public hearing for their review, input, and recommendation to the City Council.
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At the time that an Ordinance is considered by the Council, another public hearing will occur and the Introduction of the First Reading, and then the Second Reading is required. This process will require the support of City Staff (namely the Community Development Department, Deputy City Clerk, City Attorney, and City Manager).

While a specific dollar amount is unknown at this time, preliminary estimates are calculated at approximately:
$5,000 to $12,500 in legal costs; and
$7,500 to $15,000 in total staff support costs
The anticipated timeframe for this entire process is approximately six (6) to eight (8) months.

Both the costs and timeframe are widely subject to change, based upon the degree and complexity of input requested by the City Council.

ALTERNATIVES:

1. Provide direction to staff regarding additional research, but delay initiation of the amendment.

2. Continue this item off calendar and without discussion.

ATTACHMENTS:

1. Chapter_17.68___HEARINGS_AND_APPEALS.docx

2. Public Notice_SurrAreas.pdf
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Title 17 - ZONING
Division IV. - ADMINISTRATION
Chapter 17.68 HEARINGS AND APPEALS
Banning, California, Code of Ordinances Created: 2023-11-27 10:37:10 [EST] (Supp. No. 54, 9-23)

Chapter 17.68 HEARINGS AND APPEALS

17.68.010 Purpose.

These provisions specify procedures for hearing before the Council, Commission and Director and appeals of any requirement, decision or determination made by the Director or the Commission. (Zoning Ord. dated 1/31/06, § 9117.01.)

17.68.020 Application processing.

A. Applications shall be reviewed and processed in a manner consistent with the provisions of the California Government Code Sections 65090, 65091, and 66451.3.

B. Not less than 10 days before the date of a hearing, public notice shall be given of such hearing by each of the following methods:

1. By publication once in a newspaper of general circulation within the City. The notice shall state the nature of the request, the location of the property (text or diagram), the date, time, and place of the scheduled hearing, and the hearing body.

2. a. By mailing, 10 days prior to said hearing, postage prepaid, to the owners of property within a radius of 300 feet of the exterior boundaries of the property involved in the application, using for this purpose the last known name and address of such owners as shown upon the current tax assessors records. For properties zoned R/A, R/A/H, RR, RR/H, notice shall be sent to the owners of property within a radius of 1,200 feet f the exterior boundaries of the property involved in the application. Notice is deemed received 2 days after date of postmark. The list of property owners addresses shall be typed on gummed labels, together with required postage. The list shall be prepared and certified by a title insurance company, civil engineer or surveyor licensed to practice in California. b. The notice shall state the nature of the request, location of the property (text or diagram), the date, time, and place of the scheduled hearing, and the hearing body; or, in the event that the number of owners and tenants to whom notice would be sent is greater than 1000, notice may be given at least 10 days prior to the hearing by placing a display advertisement of at least ⅛ page in the newspaper having the greatest circulation within the area affected by the proposed action. The notice shall state the nature of the request, the location of the property (text or diagram), the date, time, and place of the scheduled hearing, and the hearing body; and

3. By mailing, 10 days prior to said hearing, postage prepaid, to the owner of the subject real property of the owner's authorized agent. The notice shall state the nature of the request, the location of the property (text or diagram, the date, time, and place of the scheduled hearing, and the hearing body.

Notice is deemed received 2 days after date of postmark. (Zoning Ord. dated 1/31/06, § 9117.02.)
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Created: 2023-11-27 10:37:09 [EST]
(Supp. No. 54, 9-23)

17.68.030 Director investigation.

The Director shall make an investigation of facts bearing on the case to provide the information necessary for action consistent with the intent of this Zoning Ordinance and the General Plan. The Director shall report the findings to the Commission or Council, as appropriate.
(Zoning Ord. dated 1/31/06, § 9117.03.)

17.68.040 Hearing procedure.

Hearings as provided for in this chapter shall be held at the date, time and place for which notice has been given as required in this chapter. The summary minutes shall be prepared, and audiotape made and filed in the Department. Any hearing may be continued provided that prior to the adjournment or recess of the hearing, a clear announcement is made specifying the date, time, and place to which said hearing will be continued. (Zoning Ord. dated 1/31/06, § 9117.04.)

17.68.050 Notice of decision—Director.

The Director shall announce and record his/her respective decisions at the conclusion of each required hearing. The decision shall set forth applicable findings and any conditions of approval. Following the hearing a notice of the decision and any conditions of approval shall be mailed to the applicant at the address shown upon the application.
(Zoning Ord. dated 1/31/06, § 9117.05.)

17.68.060 Notice of decision—Commission.

A. The Commission shall announce and record its decision at the conclusion of the public hearing. The decision shall set forth the findings of the Commission together with all required conditions of approval deemed necessary to mitigate any impacts and protect the health, safety and welfare of the community.

B. Following the Hearing, a notice of the decision of the Commission, and any conditions of approval shall be mailed to the applicant at the address shown upon the application. A copy of the decision, with all applicable conditions of approval, shall be forwarded to the Mayor and City Council. (Zoning Ord. dated 1/31/06, § 9117.06.)

17.68.070 Notice of decision—Council.

The Council shall announce and record its decision at the conclusion of the public hearing. The decision shall set forth the findings of the Council and conditions of approval deemed necessary to mitigate any impacts and protect the health, safety and welfare of the City.
(Zoning Ord. dated 1/31/06, § 9117.07.)

17.68.080 Effective date.

Director and Commission approved permits shall become effective upon approval, unless appealed. Specific Plans, General Plan Amendments, and Maps approved by the Council shall become effective upon approval. 869
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(Supp. No. 54, 9-23)

Development Code Amendments and Zoning text and map Amendments shall become effective 30 days following the final date of action (i.e., adoption) by the Council. The letter of approval shall constitute the permit, and the resolution or ordinance shall constitute the amendment.

17.68.090 Appeal of action.

Any determination or action taken by the Director may be appealed to the Commission. In a similar manner, any action taken by the Commission to approve or disapprove an application may be appealed to the Council. (Zoning Ord. dated 1/31/06, § 9117.09.)

17.68.100 Filing of appeals.

All appeals shall be submitted to the Department on a City application form, and shall specifically state the basis of the appeal. Appeals shall be filed with the Department within 15 days following the final date of action for which an appeal is made. Appeals shall be accompanied by a filing fee as specified in Chapter 17.48, Applications and Fees.
(Zoning Ord. dated 1/31/06, § 9117.10.)

17.68.110 Notice of appeal hearings.

Notice of an appeal hearing shall conform to the manner in which the original notice was given. The appellant shall be responsible for all noticing materials required in the original application. (Zoning Ord. dated 1/31/06, § 9117.11.)

17.68.120 Effective date of appealed actions.

An action of the Director appealed to the Commission shall not become final unless and until upheld by the Commission. An action of the Commission appealed to the Council shall not become final unless and until upheld by the Council.
(Zoning Ord. dated 1/31/06, § 9117.12.)

17.68.130 Reapplication.

When an application for a permit or amendment is denied, no application for the same or substantially same permit or amendment shall be filed in whole, or in part, for the ensuing 12 months except as otherwise specified at the time of denial. The Director shall determine whether the new application is for a permit or amendment which is the same or substantially the same as a previously denied permit or amendment. (Zoning Ord. dated 1/31/06, § 9117.13.)

17.68.140 Reconsideration.

If more complete or additional facts or information, which may affect the original action taken on an application by a review authority are presented, the review authority may reconsider such action taken, if a request for reconsideration is filed with the department within fifteen days following the final date of action. If a public hearing was required in the original review process, another public notice as specified in Section 17.68.020 870
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(Supp. No. 54, 9-23)

shall be made prior to the reconsideration of the review authority, and all costs associated with the reconsideration shall be paid by the applicant.
(Zoning Ord. dated 1/31/06, § 9117.14.)
(Ord. No. 1510, § 3(2), 9-11-17)
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City Name Pop(2021) Phone # Newspaper Mail to PO Website Other Banning 30,273 Yes Yes-300ft-10daysNorco 26,077 (951) 270-5661 DID NOT RESPONDHemet 90,436 (951) 765-2375 DID NOT RESPONDWildomar 37,189 (951) 677-7751 ext 203 DID NOT RESPONDDesert Hot Springs 32,716 (760) 329-6411 Yes Yes-300ft-10days Yes NASan Jacinto 55,290 (951) 487-7330 Yes Yes-300ft-10days Yes NACalimesa 10,893 (909) 795-9801 DID NOT RESPONDLa Quinta 38,181 (760) 777-7023 Yes Yes-500ft-10 days Yes Posted on Message Board-CH & Post Office- Enotifcations for non public hearing noticesEastvale 71,375 (951) 703-4460 Yes Yes-300ft-14days Yes Posted on Message Board-CHYucaipa 54,739 (909) 797-2489 Yes Yes-300ft-14days Yes-GIS map GIS map update w/plans- Project complete city contacts neighborhood for comments- Only project site sign notice Multi-family Jurupa Valley 106,941 (951) 332-6464 ext 134 DID NOT RESPONDPalmdale 165,761 (626) 267-5200 Yes Yes & Tenants -500/700/1000ft-10/14days No Posted on 4 Message Boards + 10/20 day project site posting Public Notice Process- Surrounding Cities
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CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM:

PREPARED BY: Lincoln Bogard, Administrative Services Director MEETING DATE: February 27, 2024
SUBJECT: Consideration of Resolutions 2024-38, 2024-03 UA, and 2024-03 SA, Approving and Adopting the Mid-Year 2023-24 Budget for Fiscal Period July 1, 2023 through June 30, 2024, for the City, Utility Authority and Successor Agency
Lincoln Bogard, Administrative Services Director
RECOMMENDATION:

Adopt Resolutions 2024-38, 2024-03 UA, and 2024-03 SA.

BACKGROUND:

FY 2023-24 Recommended Mid-Year Budget
See the saved views in the budget report attached. Click on any segment in any view to drill into that section of results. Below the graphical charts at the top of each view is the numerical data from the dataset shown. Those groupings can also be expanded by clicking on the carats on the left hand side of the rows until the individual line item data is shown.

See attachments for budgeted totals and details.

The General Fund is now expecting a net income of approximately $309 thousand. Staff identified close to $2 million in Community Development fees from previous years that were calculated incorrectly and are being billed at this time. Most developers have been receptive to the billing of fees according to the fee schedules in place at the time. Any fees challenged by the developers will be taken to the consulting firm that performed the original calculations in error. Staff also reappropriated $700 thousand in American Rescue Plan Act funds from a Public Works capital project to Public Safety salaries due to the fact that the project is not expected to achieve appropriation by the deadline of December 31, 2024.

Salaries and Benefits for the General Fund comprise 58.07% of all expenditures due to the fact that activities are primarily service based and labor intensive. Citywide Salaries and Benefits only comprise

21.73% of overall expenses.

JUSTIFICATION:

Not applicable.

FISCAL IMPACT:

No fiscal impact at this time. Current expectations are slightly below than the adopted budget. Current estimated net income for the fiscal year after mid-year adjustments is $309 thousand, down from an adopted budget estimated net income of $621 thousand and up from the current budgeted net loss after Council appropriations this year of ($1.29 million).
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ALTERNATIVES:

1. Adopt Resolutions 2024-38, 2024-03 UA, and 2024-03 SA.

2. Do not adopt Resolutions 2024-38, 2024-03 UA, and 2024-03 SA, and provide direction to staff.

ATTACHMENTS:

1. Resolution 2024-38, Mid-Year Budget Adjustments.docx

6. Exhibit A, Mid Year Budget.pdf

3. Exhibit B - Classification and Compensation

4. Exhibit C - City of Banning Full Cost Allocation Plan FY 23-24

5. Resolution 2024-03 SA, Mid Year Budget Adjustments.docx

6. Resolution 2024-03 UA, Mid Year Budget Adjustments.docx 874
Resolution 2024-38

RESOLUTION 2024-38

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BANNING, CALIFORNIA, APPROVING AND ADOPTING THE MID-YEAR 2023-2024 BUDGET FOR THE FISCAL PERIOD JULY 1, 2023 THROUGH JUNE 30, 2024, AND MAKING APPROPRIATIONS TO MEET

EXPENSES APPROVED THEREIN
WHEREAS, the Administrative Services Director prepared the Mid-Year budget plan for Fiscal Year 2023-24 which set forth all of the expected revenue of the City of Banning, and the recommended appropriations to meet the operating and capital expenses for all City of Banning funds; and
WHEREAS, the Mid-Year budget for Fiscal Year 2023-24 of the City of Banning has been submitted to this Council, and said budget has been considered and, is in form and substance satisfactory to this Council; and
WHEREAS, the City departments may not exceed their appropriations by character of expense, with character of expense being defined as personnel services, services and supplies, capital outlay, debt service and interfund transfers, without the consent of the City Manager; and WHEREAS, the City may transfer appropriations, between departments and within their respective funds, as long as those appropriations do not exceed their fund total unless approved by Council; and
WHEREAS, the City departments may not hire in excess of the approved number of positions in the job classification as indicated by the budget detail without the consent of the City Council. During Mid-Year the City wishes to add a Deputy Water/Wastewater Director, Deputy Electric Director and Community Development Operations Manager in addition to Re-funding a Budget and Financial Analyst; and
WHEREAS, certain capital projects, programs and commitments have been approved for appropriation in Fiscal Year 2022-2023, the Administrative Services Director shall be authorized to carry over appropriation budgets for these items as approved by the City Manager; and WHEREAS, it is essential that the City of Banning adopt a budget plan establishing the revenues and expenditures for all of its governmental, proprietary and fiduciary funds in accordance with the adopted budget and fiscal policies.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Banning as follows:

SECTION 1. The City Council approves and adopts the Mid-Year Budget for the City of Banning, for fiscal period July 1, 2023 through June 30, 2024, as summarized in the fund summary and in the form on file with the City Clerk.

SECTION 2. The City Clerk shall certify to the adoption of this resolution and shall cause a certified resolution to be filed in the book of original resolutions. 875
Resolution 2024-38

PASSED, APPROVED AND ADOPTED this 27th day of February 2024.

Alberto Sanchez, Mayor
City of Banning
ATTEST:

Caroline Patton, Administrative City Clerk
City of Banning

APPROVED AS TO FORM AND
LEGAL CONTENT:

Serita R. Young, City Attorney
Richards, Watson & Gershon
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Resolution 2024-38

CERTIFICATION:

I, Caroline Patton, Deputy City Clerk of the City of Banning, California, do hereby certify that the foregoing Resolution 2024-38, was duly adopted by the City Council of the City of Banning, California, at a regular meeting thereof held on the 27th day of February 2024 by the following vote, to wit:

AYES:

NOES:

ABSENT:

ABSTAIN:

Caroline Patton, Deputy City Clerk
City of Banning, California
877
Resolution 2024-38

EXHIBIT A
FY 2023-24 Mid-Year Budget Reports
878
Resolution 2024-38

EXHIBIT B
Classification and Compensation
879
Resolution 2024-38

EXHIBIT C
Full Cost Allocation Plan FY 23-24
880
881
Recommended Budget Net Income Funds Fund Type Fund Description Revenue Expense Grand Total 001 001 - GENERAL FUND GENERAL FUND 32,119,675.00 (31,881,078.00) 238,597.00 002 001 - GENERAL FUND DEVELOPER DEPOSIT FUND 315,229.00 (201,918.00) 113,311.00 005 001 - GENERAL FUND ADMIN ALLOWANCE FUND 250,000.00 (9,697.00) 240,303.00 100 100 - SPECIAL REVENUE FUNDS GAS TAX STREET FUND 1,839,396.00 (3,050,962.00) (1,211,566.00) 101 100 - SPECIAL REVENUE FUNDS MEASURE A STREET FUND 1,276,000.00 (1,874,660.00) (598,660.00) 102 100 - SPECIAL REVENUE FUNDS RMRA (SB1) GAS TAX FUND 748,198.00 (1,589,516.00) (841,318.00) 110 100 - SPECIAL REVENUE FUNDS CDBG FUND 200,000.00 (974,709.00) (774,709.00) 111 100 - SPECIAL REVENUE FUNDS LANDSCAPE MAINTENANCE FUND 150,843.00 (159,387.00) (8,544.00) 132 100 - SPECIAL REVENUE FUNDS AIR QUALITY IMPROVEMENT FUND 49,000.00 (126,400.00) (77,400.00) 140 100 - SPECIAL REVENUE FUNDS ASSET FORFEIT-POLICE FUND 30.00 30.00 148 100 - SPECIAL REVENUE FUNDS SUPPLEMENTAL LAW ENFORCEMENT FUND 7,000.00 (21,884.00) (14,884.00) 150 100 - SPECIAL REVENUE FUNDS STATE PARK BOND ACT FUND (29.00) (29.00) 200 100 - SPECIAL REVENUE FUNDS SPECIAL DONATION FUND 5,550.00 (16,457.00) (10,907.00) 201 100 - SPECIAL REVENUE FUNDS SENIOR CENTER ACTIVITIES FUND 11,454.00 (10,537.00) 917.00 202 100 - SPECIAL REVENUE FUNDS ANIMAL CONTROL RESERVE FUND (29.00) (29.00) 203 100 - SPECIAL REVENUE FUNDS POLICE VOLUNTEER FUND 1,600.00 (987.00) 613.00 222 100 - SPECIAL REVENUE FUNDS ARPA-AMERICA RESCUE PLAN 2,236,984.00 (2,221,191.00) 15,793.00 300 001 - GENERAL FUND CITY ADMINISTRATION DEBT SVC FUND 100.00 100.00 360 300 - FIDUCIARY FUNDS SUN LAKES CFD #86-1 FUND 600.00 600.00 365 300 - FIDUCIARY FUNDS WILSON ST #91-1 ASSMT DBT FUND 1,200.00 1,200.00 370 300 - FIDUCIARY FUNDS AREA POLICE OCMPUTER FUND 0.00 0.00 375 300 - FIDUCIARY FUNDS FAIR OAKS AD #2004-1 DEBT FUND 199,367.00 (194,460.00) 4,907.00 376 300 - FIDUCIARY FUNDS CAMEO HOMES FUND 0.00 0.00 400 400 - CAPITAL IMPROVEMENT FUNDS POLICE FACILITIES DVLP FUND 6,469.00 (194.00) 6,275.00 410 400 - CAPITAL IMPROVEMENT FUNDS FIRE FACILITIES DEVELOPMENT FUND 26,005.00 (211.00) 25,794.00 420 400 - CAPITAL IMPROVEMENT FUNDS TRAFFIC CONTROL FUND 132,001.00 (501,768.00) (369,767.00) 430 400 - CAPITAL IMPROVEMENT FUNDS GENERAL FACILITIES FUND 107,248.00 (167,700.00) (60,452.00) 444 400 - CAPITAL IMPROVEMENT FUNDS WILSON MEDIAN FUND 6,000.00 (137.00) 5,863.00 451 400 - CAPITAL IMPROVEMENT FUNDS PARK DEVELOPMENT FUND 10,865.00 (418,482.00) (407,617.00) 470 400 - CAPITAL IMPROVEMENT FUNDS CAPITAL IMPROVEMENT FUND 0.00 (88.00) (88.00) 600 600 - AIRPORT FUND AIRPORT FUND 155,674.00 (298,027.00) (142,353.00) 610 610 - TRANSIT FUND TRANSIT FUND 8,145,975.00 (9,968,001.00) (1,822,026.00) 660 660 - WATER ENTERPRISE WATER FUND 16,138,764.00 (19,805,254.00) (3,666,490.00) 661 660 - WATER ENTERPRISE WATER CAPITAL FACILITIES FUND 593,000.00 (3,877,364.00) (3,284,364.00) 662 660 - WATER ENTERPRISE IRRIGATION WATER FUND 20,000.00 20,000.00 663 660 - WATER ENTERPRISE BUA WATER CAPITAL PROJECT FUND 0.00 0.00 669 660 - WATER ENTERPRISE BUA WATER DEBT SERVICE FUND 1,991,263.00 (1,914,882.00) 76,381.00 670 670 - ELECTRIC ENTERPRISE ELECTRIC FUND 40,173,025.00 (37,070,174.00) 3,102,851.00 672 670 - ELECTRIC ENTERPRISE RATE STABILITY FUND 100,000.00 100,000.00 673 670 - ELECTRIC ENTERPRISE ELECTRIC IMPROVEMENT FUND 1,500,000.00 (20,648,779.00) (19,148,779.00) 674 670 - ELECTRIC ENTERPRISE ELECTRIC REVENUE BOND PROJECT FUND (72.00) (72.00) 675 670 - ELECTRIC ENTERPRISE PUBLIC BENEFIT FUND 799,121.00 (1,109,753.00) (310,632.00) 678 670 - ELECTRIC ENTERPRISE ELECTRIC REVENUE BOND DEBT SERVICE FUND 2,426,619.00 (2,391,430.00) 35,189.00 Page 2 882
Recommended Budget Net Income 680 680 - WASTEWATER ENTERPRISE WASTEWATER FUND 6,286,517.00 (5,892,608.00) 393,909.00 681 680 - WASTEWATER ENTERPRISE WASTEWATER CAPITAL FACILITY FUND 256,650.00 (1,024,930.00) (768,280.00) 682 680 - WASTEWATER ENTERPRISE WASTEWATER TERTIARY FUND 488,815.00 488,815.00 683 680 - WASTEWATER ENTERPRISE BUA WASTEWATER CAPITAL PROJECT FUND 0.00 (3,933.00) (3,933.00) 685 680 - WASTEWATER ENTERPRISE STATE REVOLVING LOAN FUND 8,000.00 8,000.00 689 680 - WASTEWATER ENTERPRISE BUA WASTEWATER DEBT SERVICE FUND 290,920.00 (284,150.00) 6,770.00 690 690 - REFUSE FUND REFUSE FUND 1,166,267.00 (1,276,482.00) (110,215.00) 700 700 - INTERNAL SERVICE FUNDS RISK MANAGEMENT FUND 4,088,365.00 (6,190,399.00) (2,102,034.00) 702 700 - INTERNAL SERVICE FUNDS FLEET MAINTENANCE FUND 2,553,290.00 (2,315,779.00) 237,511.00 703 700 - INTERNAL SERVICE FUNDS INFORMATION SYSTEMS SERVICE FUND 1,861,802.00 (2,507,768.00) (645,966.00) 704 700 - INTERNAL SERVICE FUNDS BUILDING MAINTENANCE 873,482.00 (1,555,352.00) (681,870.00) 705 700 - INTERNAL SERVICE FUNDS SUPPORT SERVICES 1,554,084.00 (1,361,690.00) 192,394.00 761 700 - INTERNAL SERVICE FUNDS UTILITY BILLING ADMINISTRATION FUND 2,943,153.00 (2,758,250.00) 184,903.00 805 800 - SUCCESSOR AGENCY FUNDS REDEVELOPMENT OBLIGATION RETIREMENT FUND 2,708,019.00 (2,545,313.00) 162,706.00 810 800 - SUCCESSOR AGENCY FUNDS SUCCESSOR AGENCY LOW/MOD FUND (HOUSING AGENCY) 23,000.00 (155,310.00) (132,310.00) 830 800 - SUCCESSOR AGENCY FUNDS SUCCESSOR AGENCY DEBT SERVICE FUND 2,191,282.00 (2,277,529.00) (86,247.00) 840 800 - SUCCESSOR AGENCY FUNDS BEA CAPITAL PROJECTS FUND 0.00 (43,346.00) (43,346.00) 841 800 - SUCCESSOR AGENCY FUNDS BEA LOW/MOD CAPITAL PROJECTS FUND 0.00 (46.00) (46.00) 850 800 - SUCCESSOR AGENCY FUNDS SUCCESSOR AGENCY ADMIN FUND 0.00 (5,132.00) (5,132.00) Grand Total 139,037,901.00 (170,704,234.00) (31,666,333.00) Page 3 883
Account Group By Fund Funds Fund Type Fund Description Classification Account Category Current Budget Year-To-Date (YTD) Actuals Recommended Budget 001 001 - GENERAL FUND GENERAL FUND Revenue CHARGES FOR SERVICES 1,120,307.00 367,730.27 749,248.00 CONTRIBUTIONS 123,400.00 22,833.73 120,900.00 FINES AND FORFEITURES 138,612.00 56,362.76 241,993.00 INTERGOVERNMENTAL 765,565.00 107,952.06 604,668.00 LICENSES AND PERMITS 2,580,974.00 2,701,553.49 6,999,278.00 MISCELLANEOUS INCOME 1,739,481.00 759,553.32 1,306,295.00 TAXES 16,847,367.00 6,774,511.50 16,376,310.00 TRANSFERS IN 3,654,899.00 1,294,079.30 5,513,483.00 USE OF MONEY AND PROPERTY 81,849.00 132,094.55 207,500.00 Revenue Total 27,052,454.00 12,216,670.98 32,119,675.00 Expense CAPITAL EXPENDITURES (1,892,082.00) (605,368.68) (1,016,277.00) REPAIRS & MAINTENANCE (505,387.00) (149,158.43) (480,110.00) SALARIES & BENEFITS (17,436,155.00) (9,646,168.51) (18,228,482.00) SUPPLIES & SERVICES (8,847,002.00) (2,670,818.18) (9,171,072.00) TRANSFERS OUT (1,530,483.00) (1,488,696.18) (2,985,137.00) Expense Total (30,211,109.00) (14,560,209.98) (31,881,078.00) 001 Total (3,158,655.00) (2,343,539.00) 238,597.00 002 001 - GENERAL FUND DEVELOPER DEPOSIT FUND Revenue LICENSES AND PERMITS 30,864.00 0.00 5,864.00 MISCELLANEOUS INCOME 359,365.00 44,488.54 309,365.00 Revenue Total 390,229.00 44,488.54 315,229.00 Expense SUPPLIES & SERVICES (189,301.00) (43,288.54) (189,301.00) TRANSFERS OUT (8,133.00) (6,308.58) (12,617.00) Expense Total (197,434.00) (49,597.12) (201,918.00) 002 Total 192,795.00 (5,108.58) 113,311.00 005 001 - GENERAL FUND ADMIN ALLOWANCE FUND Revenue CONTRIBUTIONS 250,000.00 0.00 250,000.00 Revenue Total 250,000.00 0.00 250,000.00 Expense SUPPLIES & SERVICES (8,935.00) 0.00 (8,935.00) TRANSFERS OUT (388.00) (381.22) (762.00) Expense Total (9,323.00) (381.22) (9,697.00) 005 Total 240,677.00 (381.22) 240,303.00 100 100 - SPECIAL REVENUE FUN GAS TAX STREET FUND Revenue INTERGOVERNMENTAL 924,988.00 546,655.46 879,775.00 MISCELLANEOUS INCOME 13,409.00 31,758.17 13,409.00 TRANSFERS IN 988,176.00 0.00 946,212.00 Revenue Total 1,926,573.00 578,413.63 1,839,396.00 Expense CAPITAL EXPENDITURES (1,474,649.00) (164,747.40) (474,649.00) REPAIRS & MAINTENANCE (55,065.00) (9,930.28) (55,065.00) SALARIES & BENEFITS (669,270.00) (389,070.52) (669,270.00) STREET LIGHTING (336,000.00) 0.00 (336,000.00) SUPPLIES & SERVICES (408,677.00) (216,861.60) (395,933.00) TRANSFERS OUT (678,144.00) (385,022.82) (1,120,045.00) Expense Total (3,621,805.00) (1,165,632.62) (3,050,962.00) 100 Total (1,695,232.00) (587,218.99) (1,211,566.00) 101 100 - SPECIAL REVENUE FUN MEASURE A STREET FUND Revenue INTERGOVERNMENTAL 280,000.00 0.00 280,000.00 TAXES 874,000.00 351,961.94 974,000.00 USE OF MONEY AND PROPERTY 800.00 16,232.60 22,000.00 Revenue Total 1,154,800.00 368,194.54 1,276,000.00 Page 4 884
Account Group By Fund Funds Fund Type Fund Description Classification Account Category Current Budget Year-To-Date (YTD) Actuals Recommended Budget 101 100 - SPECIAL REVENUE FUN MEASURE A STREET FUND Expense CAPITAL EXPENDITURES (1,857,748.00) (1,196,967.37) (1,857,748.00) TRANSFERS OUT (41,924.00) (8,456.36) (16,912.00) Expense Total (1,899,672.00) (1,205,423.73) (1,874,660.00) 101 Total (744,872.00) (837,229.19) (598,660.00) 102 100 - SPECIAL REVENUE FUN RMRA (SB1) GAS TAX FUND Revenue INTERGOVERNMENTAL 763,287.00 315,888.41 748,198.00 Revenue Total 763,287.00 315,888.41 748,198.00 Expense CAPITAL EXPENDITURES (1,582,798.00) (740,882.69) (1,582,798.00) TRANSFERS OUT (19,482.00) (3,359.08) (6,718.00) Expense Total (1,602,280.00) (744,241.77) (1,589,516.00) 102 Total (838,993.00) (428,353.36) (841,318.00) 110 100 - SPECIAL REVENUE FUN CDBG FUND Revenue INTERGOVERNMENTAL 200,000.00 20,749.63 200,000.00 Revenue Total 200,000.00 20,749.63 200,000.00 Expense CAPITAL EXPENDITURES (971,704.00) (31,502.62) (971,704.00) TRANSFERS OUT (6,917.00) (1,501.92) (3,005.00) Expense Total (978,621.00) (33,004.54) (974,709.00) 110 Total (778,621.00) (12,254.91) (774,709.00) 111 100 - SPECIAL REVENUE FUN LANDSCAPE MAINTENANCE Revenue MISCELLANEOUS INCOME 90,026.00 0.00 0.00 TAXES 149,543.00 76,294.94 149,543.00 USE OF MONEY AND PROPERTY 200.00 1,096.46 1,300.00 Revenue Total 239,769.00 77,391.40 150,843.00 Expense REPAIRS & MAINTENANCE (7,725.00) 0.00 (7,725.00) SALARIES & BENEFITS (24,593.00) (13,188.02) (24,593.00) SUPPLIES & SERVICES (274,862.00) (61,474.53) (102,449.00) TRANSFERS OUT (19,641.00) (12,309.14) (24,620.00) Expense Total (326,821.00) (86,971.69) (159,387.00) 111 Total (87,052.00) (9,580.29) (8,544.00) 132 100 - SPECIAL REVENUE FUN AIR QUALITY IMPROVEMEN Revenue INTERGOVERNMENTAL 42,000.00 20,669.06 42,000.00 USE OF MONEY AND PROPERTY 293.00 6,871.71 7,000.00 Revenue Total 42,293.00 27,540.77 49,000.00 Expense CAPITAL EXPENDITURES (123,055.00) (14,877.00) (123,055.00) SUPPLIES & SERVICES (3,000.00) (3,300.00) (3,000.00) TRANSFERS OUT (202.00) (173.74) (345.00) Expense Total (126,257.00) (18,350.74) (126,400.00) 132 Total (83,964.00) 9,190.03 (77,400.00) 140 100 - SPECIAL REVENUE FUN ASSET FORFEIT-POLICE FUND Revenue USE OF MONEY AND PROPERTY 565.00 28.22 30.00 Revenue Total 565.00 28.22 30.00 140 Total 565.00 28.22 30.00 148 100 - SPECIAL REVENUE FUN SUPPLEMENTAL LAW ENFOR Revenue USE OF MONEY AND PROPERTY 706.00 5,961.06 7,000.00 Revenue Total 706.00 5,961.06 7,000.00 Expense REPAIRS & MAINTENANCE (18,168.00) (17,482.94) (18,168.00) SUPPLIES & SERVICES (3,716.00) (3,568.80) (3,716.00) Expense Total (21,884.00) (21,051.74) (21,884.00) 148 Total (21,178.00) (15,090.68) (14,884.00) 150 100 - SPECIAL REVENUE FUN STATE PARK BOND ACT FUN Expense TRANSFERS OUT (89.00) (14.26) (29.00) Expense Total (89.00) (14.26) (29.00) 150 Total (89.00) (14.26) (29.00) Page 5 885
Account Group By Fund Funds Fund Type Fund Description Classification Account Category Current Budget Year-To-Date (YTD) Actuals Recommended Budget 200 100 - SPECIAL REVENUE FUN SPECIAL DONATION FUND Revenue CONTRIBUTIONS 9,983.00 2,771.25 5,550.00 Revenue Total 9,983.00 2,771.25 5,550.00 Expense SUPPLIES & SERVICES (15,151.00) 0.00 (15,151.00) TRANSFERS OUT (285.00) (652.98) (1,306.00) Expense Total (15,436.00) (652.98) (16,457.00) 200 Total (5,453.00) 2,118.27 (10,907.00) 201 100 - SPECIAL REVENUE FUN SENIOR CENTER ACTIVITIES Revenue CHARGES FOR SERVICES 4.00 0.00 4.00 CONTRIBUTIONS 2,000.00 6,474.95 5,000.00 MISCELLANEOUS INCOME 6,450.00 1,061.00 6,450.00 USE OF MONEY AND PROPERTY 80.00 796.25 0.00 Revenue Total 8,534.00 8,332.20 11,454.00 Expense SUPPLIES & SERVICES (9,550.00) (694.86) (9,550.00) TRANSFERS OUT (757.00) (493.66) (987.00) Expense Total (10,307.00) (1,188.52) (10,537.00) 201 Total (1,773.00) 7,143.68 917.00 202 100 - SPECIAL REVENUE FUN ANIMAL CONTROL RESERVE Expense TRANSFERS OUT 0.00 (14.26) (29.00) Expense Total 0.00 (14.26) (29.00) 202 Total 0.00 (14.26) (29.00) 203 100 - SPECIAL REVENUE FUN POLICE VOLUNTEER FUND Revenue TRANSFERS IN 1,500.00 0.00 1,500.00 USE OF MONEY AND PROPERTY 2.00 76.54 100.00 Revenue Total 1,502.00 76.54 1,600.00 Expense SUPPLIES & SERVICES (787.00) 0.00 (787.00) TRANSFERS OUT (291.00) (99.68) (200.00) Expense Total (1,078.00) (99.68) (987.00) 203 Total 424.00 (23.14) 613.00 222 100 - SPECIAL REVENUE FUN ARPA-AMERICA RESCUE PLA Revenue INTERGOVERNMENTAL 1,526,984.00 0.00 2,236,984.00 Revenue Total 1,526,984.00 0.00 2,236,984.00 Expense CAPITAL EXPENDITURES (448,454.00) (236,349.83) (448,454.00) SUPPLIES & SERVICES (13,904.00) 0.00 (13,904.00) TRANSFERS OUT (162,984.00) 0.00 (1,758,833.00) Expense Total (625,342.00) (236,349.83) (2,221,191.00) 222 Total 901,642.00 (236,349.83) 15,793.00 300 001 - GENERAL FUND CITY ADMINISTRATION DEBT Revenue USE OF MONEY AND PROPERTY 0.00 0.00 100.00 Revenue Total 0.00 0.00 100.00 300 Total 0.00 0.00 100.00 360 300 - FIDUCIARY FUNDS SUN LAKES CFD #86-1 FUND Revenue USE OF MONEY AND PROPERTY 0.00 561.77 600.00 Revenue Total 0.00 561.77 600.00 360 Total 0.00 561.77 600.00 365 300 - FIDUCIARY FUNDS WILSON ST #91-1 ASSMT DB Revenue USE OF MONEY AND PROPERTY 0.00 1,161.55 1,200.00 Revenue Total 0.00 1,161.55 1,200.00 365 Total 0.00 1,161.55 1,200.00 370 300 - FIDUCIARY FUNDS AREA POLICE OCMPUTER FU Revenue USE OF MONEY AND PROPERTY 0.00 1.96 0.00 Revenue Total 0.00 1.96 0.00 370 Total 0.00 1.96 0.00 375 300 - FIDUCIARY FUNDS FAIR OAKS AD #2004-1 DEBT Revenue TAXES 199,367.00 99,451.53 199,367.00 USE OF MONEY AND PROPERTY 46.00 0.00 0.00 Page 6 886
Account Group By Fund Funds Fund Type Fund Description Classification Account Category Current Budget Year-To-Date (YTD) Actuals Recommended Budget 375 300 - FIDUCIARY FUNDS FAIR OAKS AD #2004-1 DEBT FRevenue Total 199,413.00 99,451.53 199,367.00 Expense DEBT SERVICE (188,142.00) (141,548.75) (188,142.00) SUPPLIES & SERVICES (4,168.00) (2,457.36) (4,168.00) TRANSFERS OUT (7,103.00) (1,075.20) (2,150.00) Expense Total (199,413.00) (145,081.31) (194,460.00) 375 Total 0.00 (45,629.78) 4,907.00 376 300 - FIDUCIARY FUNDS CAMEO HOMES FUND Revenue USE OF MONEY AND PROPERTY 0.00 244.54 0.00 Revenue Total 0.00 244.54 0.00 376 Total 0.00 244.54 0.00 400 400 - CAPITAL IMPROVEME POLICE FACILITIES DVLP FUN Revenue MISCELLANEOUS INCOME 2,469.00 25,177.97 2,469.00 USE OF MONEY AND PROPERTY 47.00 3,938.47 4,000.00 Revenue Total 2,516.00 29,116.44 6,469.00 Expense TRANSFERS OUT (150.00) (96.94) (194.00) Expense Total (150.00) (96.94) (194.00) 400 Total 2,366.00 29,019.50 6,275.00 410 400 - CAPITAL IMPROVEME FIRE FACILITIES DEVELOPME Revenue MISCELLANEOUS INCOME 4,005.00 73,003.56 4,005.00 USE OF MONEY AND PROPERTY 1,994.00 19,972.02 22,000.00 Revenue Total 5,999.00 92,975.58 26,005.00 Expense TRANSFERS OUT (150.00) (105.48) (211.00) Expense Total (150.00) (105.48) (211.00) 410 Total 5,849.00 92,870.10 25,794.00 420 400 - CAPITAL IMPROVEME TRAFFIC CONTROL FUND Revenue MISCELLANEOUS INCOME 100,001.00 69,461.90 100,001.00 USE OF MONEY AND PROPERTY 1,098.00 30,097.08 32,000.00 Revenue Total 101,099.00 99,558.98 132,001.00 Expense CAPITAL EXPENDITURES (500,000.00) 0.00 (500,000.00) SUPPLIES & SERVICES (1,073.00) 0.00 (1,073.00) TRANSFERS OUT (8,104.00) (347.78) (695.00) Expense Total (509,177.00) (347.78) (501,768.00) 420 Total (408,078.00) 99,211.20 (369,767.00) 430 400 - CAPITAL IMPROVEME GENERAL FACILITIES FUND Revenue MISCELLANEOUS INCOME 17,281.00 15,962.00 15,000.00 TRANSFERS IN 0.00 0.00 84,248.00 USE OF MONEY AND PROPERTY 529.00 8,155.17 8,000.00 Revenue Total 17,810.00 24,117.17 107,248.00 Expense CAPITAL EXPENDITURES (160,500.00) (164,419.87) (167,500.00) TRANSFERS OUT (184.00) (99.78) (200.00) Expense Total (160,684.00) (164,519.65) (167,700.00) 430 Total (142,874.00) (140,402.48) (60,452.00) 444 400 - CAPITAL IMPROVEME WILSON MEDIAN FUND Revenue USE OF MONEY AND PROPERTY 775.00 6,051.78 6,000.00 Revenue Total 775.00 6,051.78 6,000.00 Expense TRANSFERS OUT (127.00) (68.42) (137.00) Expense Total (127.00) (68.42) (137.00) 444 Total 648.00 5,983.36 5,863.00 451 400 - CAPITAL IMPROVEME PARK DEVELOPMENT FUND Revenue MISCELLANEOUS INCOME 17,289.00 63,422.04 5,865.00 USE OF MONEY AND PROPERTY 270.00 4,478.16 5,000.00 Revenue Total 17,559.00 67,900.20 10,865.00 Expense CAPITAL EXPENDITURES (95,677.00) 0.00 (95,677.00) Page 7 887
Account Group By Fund Funds Fund Type Fund Description Classification Account Category Current Budget Year-To-Date (YTD) Actuals Recommended Budget 451 400 - CAPITAL IMPROVEME PARK DEVELOPMENT FUND Expense SUPPLIES & SERVICES (321,926.00) (296,926.00) (321,926.00) TRANSFERS OUT (888.00) (439.56) (879.00) Expense Total (418,491.00) (297,365.56) (418,482.00) 451 Total (400,932.00) (229,465.36) (407,617.00) 470 400 - CAPITAL IMPROVEME CAPITAL IMPROVEMENT FU Revenue USE OF MONEY AND PROPERTY 508.00 0.00 0.00 Revenue Total 508.00 0.00 0.00 Expense TRANSFERS OUT (508.00) (44.20) (88.00) Expense Total (508.00) (44.20) (88.00) 470 Total 0.00 (44.20) (88.00) 600 600 - AIRPORT FUND AIRPORT FUND Revenue INTERGOVERNMENTAL 20,000.00 7,052.17 0.00 MISCELLANEOUS INCOME 0.00 1.96 0.00 SALES AND SERVICE CHARGES 155,600.00 4,378.35 155,600.00 TRANSFERS IN 0.00 0.00 74.00 USE OF MONEY AND PROPERTY 0.00 4.37 0.00 Revenue Total 175,600.00 11,436.85 155,674.00 Expense CAPITAL EXPENDITURES 6,695.00 0.00 6,695.00 REPAIRS & MAINTENANCE (18,215.00) (11,215.00) (18,215.00) SALARIES & BENEFITS (109,367.00) (56,645.80) (109,367.00) SUPPLIES & SERVICES (95,256.00) (58,735.01) (95,256.00) TRANSFERS OUT (46,869.00) (40,942.38) (81,884.00) Expense Total (263,012.00) (167,538.19) (298,027.00) 600 Total (87,412.00) (156,101.34) (142,353.00) 610 610 - TRANSIT FUND TRANSIT FUND Revenue CHARGES FOR SERVICES 74,230.00 55.00 0.00 INTERGOVERNMENTAL 4,371,071.00 1,142,453.19 1,931,071.00 MISCELLANEOUS INCOME 21,026.00 0.00 21,026.00 OTHER INCOME 12,291.00 0.00 6,061,216.00 SALES AND SERVICE CHARGES 76,100.00 23,921.72 64,662.00 TRANSFERS IN 60,000.00 0.00 60,000.00 USE OF MONEY AND PROPERTY 213.00 9,417.15 8,000.00 Revenue Total 4,614,931.00 1,175,847.06 8,145,975.00 Expense CAPITAL EXPENDITURES (7,979,727.00) (2,029,441.12) (6,479,727.00) REPAIRS & MAINTENANCE (17,517.00) (825.00) (17,517.00) SALARIES & BENEFITS (1,487,935.00) (745,403.55) (1,487,935.00) SUPPLIES & SERVICES (167,126.00) (37,733.52) (58,721.00) TRANSFERS OUT (794,903.00) (962,050.68) (1,924,101.00) Expense Total (10,447,208.00) (3,775,453.87) (9,968,001.00) 610 Total (5,832,277.00) (2,599,606.81) (1,822,026.00) 660 660 - WATER ENTERPRISE WATER FUND Revenue INTERGOVERNMENTAL 1,550,000.00 253,271.20 1,600,000.00 MISCELLANEOUS INCOME 1,221.00 42,710.20 43,585.00 SALES AND SERVICE CHARGES 11,526,377.00 8,377,566.24 14,118,877.00 TRANSFERS IN 1,425,000.00 0.00 36,302.00 USE OF MONEY AND PROPERTY 29,233.00 325,266.46 340,000.00 Revenue Total 14,531,831.00 8,998,814.10 16,138,764.00 Expense CAPITAL EXPENDITURES (5,475,207.00) (524,184.94) (5,475,207.00) PURCHASED POWER (1,250,000.00) (478,655.09) (1,250,000.00) REPAIRS & MAINTENANCE (255,079.00) (41,525.97) (255,079.00) Page 8 888
Account Group By Fund Funds Fund Type Fund Description Classification Account Category Current Budget Year-To-Date (YTD) Actuals Recommended Budget 660 660 - WATER ENTERPRISE WATER FUND Expense SALARIES & BENEFITS (2,896,094.00) (1,416,510.47) (2,896,094.00) SUPPLIES & SERVICES (4,760,173.00) (1,189,318.28) (4,756,101.00) TRANSFERS OUT (4,875,740.00) (1,318,562.70) (5,172,773.00) Expense Total (19,512,293.00) (4,968,757.45) (19,805,254.00) 660 Total (4,980,462.00) 4,030,056.65 (3,666,490.00) 661 660 - WATER ENTERPRISE WATER CAPITAL FACILITIES Revenue MISCELLANEOUS INCOME 200,000.00 422,890.60 525,000.00 USE OF MONEY AND PROPERTY 7,764.00 67,939.99 68,000.00 Revenue Total 207,764.00 490,830.59 593,000.00 Expense CAPITAL EXPENDITURES (3,993,678.00) (1,676,376.77) (3,743,678.00) SUPPLIES & SERVICES (133,686.00) (55,073.89) (133,686.00) Expense Total (4,127,364.00) (1,731,450.66) (3,877,364.00) 661 Total (3,919,600.00) (1,240,620.07) (3,284,364.00) 662 660 - WATER ENTERPRISE IRRIGATION WATER FUND Revenue USE OF MONEY AND PROPERTY 2,700.00 20,509.47 20,000.00 Revenue Total 2,700.00 20,509.47 20,000.00 662 Total 2,700.00 20,509.47 20,000.00 663 660 - WATER ENTERPRISE BUA WATER CAPITAL PROJE Revenue USE OF MONEY AND PROPERTY 15,939.00 0.00 0.00 Revenue Total 15,939.00 0.00 0.00 663 Total 15,939.00 0.00 0.00 669 660 - WATER ENTERPRISE BUA WATER DEBT SERVICE F Revenue TRANSFERS IN 1,991,263.00 0.00 1,991,263.00 Revenue Total 1,991,263.00 0.00 1,991,263.00 Expense DEBT SERVICE (1,912,282.00) (1,589,406.26) (1,912,282.00) SUPPLIES & SERVICES (2,600.00) 0.00 (2,600.00) Expense Total (1,914,882.00) (1,589,406.26) (1,914,882.00) 669 Total 76,381.00 (1,589,406.26) 76,381.00 670 670 - ELECTRIC ENTERPRISE ELECTRIC FUND Revenue INTERGOVERNMENTAL 13,515.00 4,240.00 13,515.00 MISCELLANEOUS INCOME 2,544,130.00 246,138.99 2,802,933.00 SALES AND SERVICE CHARGES 31,256,577.00 20,289,372.61 32,556,577.00 TRANSFERS IN 0.00 0.00 4,760,000.00 USE OF MONEY AND PROPERTY 18,090.00 30,136.13 40,000.00 Revenue Total 33,832,312.00 20,569,887.73 40,173,025.00 Expense CAPITAL EXPENDITURES (217,984.00) (15,395.12) (332,984.00) PURCHASED POWER (22,401,893.00) (14,290,148.83) (22,362,000.00) REPAIRS & MAINTENANCE (279,625.00) (118,447.59) (274,625.00) SALARIES & BENEFITS (6,571,194.00) (2,090,047.77) (6,571,194.00) STREET LIGHTING (244,287.00) (90,285.05) (194,287.00) SUPPLIES & SERVICES (1,769,261.00) (341,009.41) (1,325,261.00) TRANSFERS OUT (6,388,660.00) (2,439,569.08) (6,009,823.00) Expense Total (37,872,904.00) (19,384,902.85) (37,070,174.00) 670 Total (4,040,592.00) 1,184,984.88 3,102,851.00 672 670 - ELECTRIC ENTERPRISE RATE STABILITY FUND Revenue USE OF MONEY AND PROPERTY 12,779.00 99,811.72 100,000.00 Revenue Total 12,779.00 99,811.72 100,000.00 672 Total 12,779.00 99,811.72 100,000.00 673 670 - ELECTRIC ENTERPRISE ELECTRIC IMPROVEMENT FU Revenue MISCELLANEOUS INCOME 0.00 658,760.23 1,500,000.00 USE OF MONEY AND PROPERTY 6,780.00 0.00 0.00 Revenue Total 6,780.00 658,760.23 1,500,000.00 Expense CAPITAL EXPENDITURES (15,668,179.00) (1,206,327.78) (15,958,179.00) Page 9 889
Account Group By Fund Funds Fund Type Fund Description Classification Account Category Current Budget Year-To-Date (YTD) Actuals Recommended Budget 673 670 - ELECTRIC ENTERPRISE ELECTRIC IMPROVEMENT FU Expense SUPPLIES & SERVICES (190,600.00) 0.00 (290,600.00) TRANSFERS OUT 0.00 0.00 (4,400,000.00) Expense Total (15,858,779.00) (1,206,327.78) (20,648,779.00) 673 Total (15,851,999.00) (547,567.55) (19,148,779.00) 674 670 - ELECTRIC ENTERPRISE ELECTRIC REVENUE BOND P Expense CAPITAL EXPENDITURES (72.00) 0.00 (72.00) Expense Total (72.00) 0.00 (72.00) 674 Total (72.00) 0.00 (72.00) 675 670 - ELECTRIC ENTERPRISE PUBLIC BENEFIT FUND Revenue SALES AND SERVICE CHARGES 784,121.00 446,154.62 784,121.00 USE OF MONEY AND PROPERTY 1,891.00 15,441.41 15,000.00 Revenue Total 786,012.00 461,596.03 799,121.00 Expense CAPITAL EXPENDITURES (112,838.00) 0.00 (112,838.00) SUPPLIES & SERVICES (1,086,915.00) (341,927.96) (996,915.00) Expense Total (1,199,753.00) (341,927.96) (1,109,753.00) 675 Total (413,741.00) 119,668.07 (310,632.00) 678 670 - ELECTRIC ENTERPRISE ELECTRIC REVENUE BOND D Revenue TRANSFERS IN 2,426,619.00 0.00 2,426,619.00 Revenue Total 2,426,619.00 0.00 2,426,619.00 Expense DEBT SERVICE (2,390,330.00) (514,271.88) (2,390,330.00) SUPPLIES & SERVICES (1,100.00) 0.00 (1,100.00) Expense Total (2,391,430.00) (514,271.88) (2,391,430.00) 678 Total 35,189.00 (514,271.88) 35,189.00 680 680 - WASTEWATER ENTERP WASTEWATER FUND Revenue SALES AND SERVICE CHARGES 5,350,000.00 4,270,679.20 6,250,000.00 TRANSFERS IN 700,000.00 0.00 517.00 USE OF MONEY AND PROPERTY 3,244.00 37,907.25 36,000.00 Revenue Total 6,053,244.00 4,308,586.45 6,286,517.00 Expense CAPITAL EXPENDITURES (2,966,780.00) (216,999.98) (716,780.00) DEBT SERVICE (4,257.00) (2,750.00) (4,257.00) REPAIRS & MAINTENANCE (154,824.00) (28,755.35) (154,824.00) SALARIES & BENEFITS (1,062,574.00) (510,285.07) (1,062,574.00) SUPPLIES & SERVICES (2,615,666.00) (706,399.59) (2,627,666.00) TRANSFERS OUT (1,138,270.00) (600,085.10) (1,326,507.00) Expense Total (7,942,371.00) (2,065,275.09) (5,892,608.00) 680 Total (1,889,127.00) 2,243,311.36 393,909.00 681 680 - WASTEWATER ENTERP WASTEWATER CAPITAL FAC Revenue MISCELLANEOUS INCOME 7,222.00 79,991.58 91,650.00 USE OF MONEY AND PROPERTY 250,000.00 159,647.45 165,000.00 Revenue Total 257,222.00 239,639.03 256,650.00 Expense CAPITAL EXPENDITURES (2,124,930.00) 0.00 (1,024,930.00) Expense Total (2,124,930.00) 0.00 (1,024,930.00) 681 Total (1,867,708.00) 239,639.03 (768,280.00) 682 680 - WASTEWATER ENTERP WASTEWATER TERTIARY FU Revenue SALES AND SERVICE CHARGES 348,815.00 203,705.68 348,815.00 USE OF MONEY AND PROPERTY 11,822.00 113,598.88 140,000.00 Revenue Total 360,637.00 317,304.56 488,815.00 682 Total 360,637.00 317,304.56 488,815.00 683 680 - WASTEWATER ENTERP BUA WASTEWATER CAPITAL Revenue USE OF MONEY AND PROPERTY 9,666.00 0.00 0.00 Revenue Total 9,666.00 0.00 0.00 Expense CAPITAL EXPENDITURES (3,933.00) 0.00 (3,933.00) Expense Total (3,933.00) 0.00 (3,933.00) Page 10 890
Account Group By Fund Funds Fund Type Fund Description Classification Account Category Current Budget Year-To-Date (YTD) Actuals Recommended Budget 683 Total 5,733.00 0.00 (3,933.00) 685 680 - WASTEWATER ENTERP STATE REVOLVING LOAN FU Revenue USE OF MONEY AND PROPERTY 1,615.00 7,908.34 8,000.00 Revenue Total 1,615.00 7,908.34 8,000.00 685 Total 1,615.00 7,908.34 8,000.00 689 680 - WASTEWATER ENTERP BUA WASTEWATER DEBT SE Revenue TRANSFERS IN 290,920.00 0.00 290,920.00 Revenue Total 290,920.00 0.00 290,920.00 Expense DEBT SERVICE (281,550.00) (260,195.00) (281,550.00) SUPPLIES & SERVICES (2,600.00) (2,750.00) (2,600.00) Expense Total (284,150.00) (262,945.00) (284,150.00) 689 Total 6,770.00 (262,945.00) 6,770.00 690 690 - REFUSE FUND REFUSE FUND Revenue MISCELLANEOUS INCOME 16,787.00 0.00 16,787.00 SALES AND SERVICE CHARGES 915,000.00 894,532.94 1,049,480.00 USE OF MONEY AND PROPERTY 2,315.00 91,575.28 100,000.00 Revenue Total 934,102.00 986,108.22 1,166,267.00 Expense CAPITAL EXPENDITURES (257,472.00) (121,426.76) (257,472.00) REPAIRS & MAINTENANCE (73,107.00) (22,919.00) (73,107.00) SALARIES & BENEFITS (223,170.00) (113,375.88) (223,170.00) SUPPLIES & SERVICES (245,376.00) (24,457.50) (244,042.00) TRANSFERS OUT (567,929.00) (61,144.12) (478,691.00) Expense Total (1,367,054.00) (343,323.26) (1,276,482.00) 690 Total (432,952.00) 642,784.96 (110,215.00) 700 700 - INTERNAL SERVICE FU RISK MANAGEMENT FUND Revenue MISCELLANEOUS INCOME 158,856.00 0.00 0.00 SALES AND SERVICE CHARGES 2,538,343.00 2,202,354.86 4,088,365.00 USE OF MONEY AND PROPERTY 5,844.00 0.00 0.00 Revenue Total 2,703,043.00 2,202,354.86 4,088,365.00 Expense REPAIRS & MAINTENANCE (1,657.00) 0.00 (1,657.00) SALARIES & BENEFITS (234,778.00) (111,998.19) (234,778.00) SUPPLIES & SERVICES (4,520,878.00) (3,992,284.93) (5,777,536.00) TRANSFERS OUT (104,623.00) (88,189.24) (176,428.00) Expense Total (4,861,936.00) (4,192,472.36) (6,190,399.00) 700 Total (2,158,893.00) (1,990,117.50) (2,102,034.00) 702 700 - INTERNAL SERVICE FU FLEET MAINTENANCE FUND Revenue MISCELLANEOUS INCOME 9,841.00 99,199.27 103,941.00 SALES AND SERVICE CHARGES 1,627,581.00 1,236,028.85 2,441,349.00 USE OF MONEY AND PROPERTY 668.00 7,738.65 8,000.00 Revenue Total 1,638,090.00 1,342,966.77 2,553,290.00 Expense CAPITAL EXPENDITURES (100,000.00) 0.00 (100,000.00) REPAIRS & MAINTENANCE (328,939.00) (62,204.59) (328,939.00) SALARIES & BENEFITS (756,142.00) (365,499.06) (756,142.00) SUPPLIES & SERVICES (867,886.00) (511,024.26) (886,592.00) TRANSFERS OUT (180,403.00) (122,053.40) (244,106.00) Expense Total (2,233,370.00) (1,060,781.31) (2,315,779.00) 702 Total (595,280.00) 282,185.46 237,511.00 703 700 - INTERNAL SERVICE FU INFORMATION SYSTEMS SER Revenue SALES AND SERVICE CHARGES 621,727.00 338,378.64 1,456,202.00 TRANSFERS IN 0.00 0.00 405,600.00 USE OF MONEY AND PROPERTY 138.00 0.00 0.00 Revenue Total 621,865.00 338,378.64 1,861,802.00 Page 11 891
Account Group By Fund Funds Fund Type Fund Description Classification Account Category Current Budget Year-To-Date (YTD) Actuals Recommended Budget 703 700 - INTERNAL SERVICE FU INFORMATION SYSTEMS SER Expense CAPITAL EXPENDITURES (887,519.00) (520,032.88) (887,519.00) REPAIRS & MAINTENANCE (273,832.00) (174,407.23) (273,332.00) SALARIES & BENEFITS (621,499.00) (310,711.47) (621,499.00) SUPPLIES & SERVICES (232,620.00) (56,221.14) (221,056.00) TRANSFERS OUT (21,017.00) (252,180.98) (504,362.00) Expense Total (2,036,487.00) (1,313,553.70) (2,507,768.00) 703 Total (1,414,622.00) (975,175.06) (645,966.00) 704 700 - INTERNAL SERVICE FU BUILDING MAINTENANCE Revenue TRANSFERS IN 0.00 436,740.94 873,482.00 Revenue Total 0.00 436,740.94 873,482.00 Expense CAPITAL EXPENDITURES 0.00 0.00 (495,805.00) REPAIRS & MAINTENANCE (122,102.00) (54,204.46) (138,500.00) SALARIES & BENEFITS (369,740.00) 0.00 (369,740.00) SUPPLIES & SERVICES (411,933.00) (149,249.35) (430,176.00) TRANSFERS OUT 0.00 (60,565.96) (121,131.00) Expense Total (903,775.00) (264,019.77) (1,555,352.00) 704 Total (903,775.00) 172,721.17 (681,870.00) 705 700 - INTERNAL SERVICE FU SUPPORT SERVICES Revenue TRANSFERS IN 0.00 777,042.12 1,554,084.00 Revenue Total 0.00 777,042.12 1,554,084.00 Expense CAPITAL EXPENDITURES (12,000.00) (10,800.00) (12,000.00) REPAIRS & MAINTENANCE (37,469.00) (26,386.01) (37,469.00) SUPPLIES & SERVICES (878,395.00) (617,473.38) (925,395.00) TRANSFERS OUT 0.00 (193,412.70) (386,826.00) Expense Total (927,864.00) (848,072.09) (1,361,690.00) 705 Total (927,864.00) (71,029.97) 192,394.00 761 700 - INTERNAL SERVICE FU UTILITY BILLING ADMINISTR Revenue MISCELLANEOUS INCOME 2.00 0.00 2.00 SALES AND SERVICE CHARGES 2,406,159.00 2,764,825.34 2,943,151.00 USE OF MONEY AND PROPERTY 1,053.00 0.00 0.00 Revenue Total 2,407,214.00 2,764,825.34 2,943,153.00 Expense REPAIRS & MAINTENANCE (50,548.00) (2,950.07) (50,548.00) SALARIES & BENEFITS (1,701,630.00) (819,276.04) (1,701,630.00) SUPPLIES & SERVICES (658,609.00) (172,179.33) (614,337.00) TRANSFERS OUT (264,898.00) (195,867.86) (391,735.00) Expense Total (2,675,685.00) (1,190,273.30) (2,758,250.00) 761 Total (268,471.00) 1,574,552.04 184,903.00 805 800 - SUCCESSOR AGENCY F REDEVELOPMENT OBLIGATI Revenue TAXES 2,558,019.00 552,946.00 2,708,019.00 Revenue Total 2,558,019.00 552,946.00 2,708,019.00 Expense TRANSFERS OUT (2,545,291.00) (37.06) (2,545,313.00) Expense Total (2,545,291.00) (37.06) (2,545,313.00) 805 Total 12,728.00 552,908.94 162,706.00 810 800 - SUCCESSOR AGENCY F SUCCESSOR AGENCY LOW/M Revenue MISCELLANEOUS INCOME 16,524.00 0.00 0.00 USE OF MONEY AND PROPERTY 3,241.00 21,813.18 23,000.00 Revenue Total 19,765.00 21,813.18 23,000.00 Expense CAPITAL EXPENDITURES (85,194.00) (103,318.22) (85,194.00) SUPPLIES & SERVICES (14,443.00) 0.00 (14,443.00) TRANSFERS OUT (998.00) (27,836.78) (55,673.00) Expense Total (100,635.00) (131,155.00) (155,310.00) Page 12 892
Account Group By Fund Funds Fund Type Fund Description Classification Account Category Current Budget Year-To-Date (YTD) Actuals Recommended Budget 810 Total (80,870.00) (109,341.82) (132,310.00) 830 800 - SUCCESSOR AGENCY F SUCCESSOR AGENCY DEBT S Revenue CONTRIBUTIONS 2,295,239.00 0.00 2,191,282.00 Revenue Total 2,295,239.00 0.00 2,191,282.00 Expense DEBT SERVICE (2,275,382.00) (1,763,610.76) (2,275,382.00) SUPPLIES & SERVICES (1,750.00) 0.00 (1,750.00) TRANSFERS OUT (18,108.00) (198.80) (397.00) Expense Total (2,295,240.00) (1,763,809.56) (2,277,529.00) 830 Total (1.00) (1,763,809.56) (86,247.00) 840 800 - SUCCESSOR AGENCY F BEA CAPITAL PROJECTS FUN Revenue MISCELLANEOUS INCOME 25,786.00 0.00 0.00 USE OF MONEY AND PROPERTY 7,500.00 0.00 0.00 Revenue Total 33,286.00 0.00 0.00 Expense CAPITAL EXPENDITURES 5,682.00 0.00 (8,351.00) TRANSFERS OUT (40,719.00) (17,497.96) (34,995.00) Expense Total (35,037.00) (17,497.96) (43,346.00) 840 Total (1,751.00) (17,497.96) (43,346.00) 841 800 - SUCCESSOR AGENCY F BEA LOW/MOD CAPITAL PRO Revenue MISCELLANEOUS INCOME 128.00 0.00 0.00 Revenue Total 128.00 0.00 0.00 Expense TRANSFERS OUT (109.00) (22.80) (46.00) Expense Total (109.00) (22.80) (46.00) 841 Total 19.00 (22.80) (46.00) 850 800 - SUCCESSOR AGENCY F SUCCESSOR AGENCY ADMIN Revenue USE OF MONEY AND PROPERTY 117.00 19,500.00 0.00 Revenue Total 117.00 19,500.00 0.00 Expense TRANSFERS OUT (251.00) (2,566.00) (5,132.00) Expense Total (251.00) (2,566.00) (5,132.00) 850 Total (134.00) 16,934.00 (5,132.00) Grand Total (52,159,913.00) (4,975,398.28) (31,666,333.00) Page 13 893
Fund Type Total Fund Type Classification Account Category Current Budget Year-To-Date (YTD) Actuals Recommended Budget 001 - GENERAL FUND Revenue CHARGES FOR SERVICES 1,120,307.00 367,730.27 749,248.00 CONTRIBUTIONS 373,400.00 22,833.73 370,900.00 FINES AND FORFEITURES 138,612.00 56,362.76 241,993.00 INTERGOVERNMENTAL 765,565.00 107,952.06 604,668.00 LICENSES AND PERMITS 2,611,838.00 2,701,553.49 7,005,142.00 MISCELLANEOUS INCOME 2,098,846.00 804,041.86 1,615,660.00 TAXES 16,847,367.00 6,774,511.50 16,376,310.00 TRANSFERS IN 3,654,899.00 1,294,079.30 5,513,483.00 USE OF MONEY AND PROPERTY 81,849.00 132,094.55 207,600.00 Revenue Total 27,692,683.00 12,261,159.52 32,685,004.00 Expense CAPITAL EXPENDITURES (1,892,082.00) (605,368.68) (1,016,277.00) REPAIRS & MAINTENANCE (505,387.00) (149,158.43) (480,110.00) SALARIES & BENEFITS (17,436,155.00) (9,646,168.51) (18,228,482.00) SUPPLIES & SERVICES (9,045,238.00) (2,714,106.72) (9,369,308.00) TRANSFERS OUT (1,539,004.00) (1,495,385.98) (2,998,516.00) Expense Total (30,417,866.00) (14,610,188.32) (32,092,693.00) 001 - GENERAL FUND Total (2,725,183.00) (2,349,028.80) 592,311.00 100 - SPECIAL REVENUE FUNDS Revenue CHARGES FOR SERVICES 4.00 0.00 4.00 CONTRIBUTIONS 11,983.00 9,246.20 10,550.00 INTERGOVERNMENTAL 3,737,259.00 903,962.56 4,386,957.00 MISCELLANEOUS INCOME 109,885.00 32,819.17 19,859.00 TAXES 1,023,543.00 428,256.88 1,123,543.00 TRANSFERS IN 989,676.00 0.00 947,712.00 USE OF MONEY AND PROPERTY 2,646.00 31,062.84 37,430.00 Revenue Total 5,874,996.00 1,405,347.65 6,526,055.00 Expense CAPITAL EXPENDITURES (6,458,408.00) (2,385,326.91) (5,458,408.00) REPAIRS & MAINTENANCE (80,958.00) (27,413.22) (80,958.00) SALARIES & BENEFITS (693,863.00) (402,258.54) (693,863.00) STREET LIGHTING (336,000.00) 0.00 (336,000.00) SUPPLIES & SERVICES (729,647.00) (285,899.79) (544,490.00) TRANSFERS OUT (930,716.00) (412,097.90) (2,933,029.00) Expense Total (9,229,592.00) (3,512,996.36) (10,046,748.00) 100 - SPECIAL REVENUE FUNDS Total (3,354,596.00) (2,107,648.71) (3,520,693.00) Page 14 894
Fund Type Total Fund Type Classification Account Category Current Budget Year-To-Date (YTD) Actuals Recommended Budget 300 - FIDUCIARY FUNDS Revenue TAXES 199,367.00 99,451.53 199,367.00 USE OF MONEY AND PROPERTY 46.00 1,969.82 1,800.00 Revenue Total 199,413.00 101,421.35 201,167.00 Expense DEBT SERVICE (188,142.00) (141,548.75) (188,142.00) SUPPLIES & SERVICES (4,168.00) (2,457.36) (4,168.00) TRANSFERS OUT (7,103.00) (1,075.20) (2,150.00) Expense Total (199,413.00) (145,081.31) (194,460.00) 300 - FIDUCIARY FUNDS Total 0.00 (43,659.96) 6,707.00 400 - CAPITAL IMPROVEMENT FUNDS Revenue MISCELLANEOUS INCOME 141,045.00 247,027.47 127,340.00 TRANSFERS IN 0.00 0.00 84,248.00 USE OF MONEY AND PROPERTY 5,221.00 72,692.68 77,000.00 Revenue Total 146,266.00 319,720.15 288,588.00 Expense CAPITAL EXPENDITURES (756,177.00) (164,419.87) (763,177.00) SUPPLIES & SERVICES (322,999.00) (296,926.00) (322,999.00) TRANSFERS OUT (10,111.00) (1,202.16) (2,404.00) Expense Total (1,089,287.00) (462,548.03) (1,088,580.00) 400 - CAPITAL IMPROVEMENT FUNDS Total (943,021.00) (142,827.88) (799,992.00) 600 - AIRPORT FUND Revenue INTERGOVERNMENTAL 20,000.00 7,052.17 0.00 MISCELLANEOUS INCOME 0.00 1.96 0.00 SALES AND SERVICE CHARGES 155,600.00 4,378.35 155,600.00 TRANSFERS IN 0.00 0.00 74.00 USE OF MONEY AND PROPERTY 0.00 4.37 0.00 Revenue Total 175,600.00 11,436.85 155,674.00 Expense CAPITAL EXPENDITURES 6,695.00 0.00 6,695.00 REPAIRS & MAINTENANCE (18,215.00) (11,215.00) (18,215.00) SALARIES & BENEFITS (109,367.00) (56,645.80) (109,367.00) SUPPLIES & SERVICES (95,256.00) (58,735.01) (95,256.00) TRANSFERS OUT (46,869.00) (40,942.38) (81,884.00) Expense Total (263,012.00) (167,538.19) (298,027.00) 600 - AIRPORT FUND Total (87,412.00) (156,101.34) (142,353.00) Page 15 895
Fund Type Total Fund Type Classification Account Category Current Budget Year-To-Date (YTD) Actuals Recommended Budget 610 - TRANSIT FUND Revenue CHARGES FOR SERVICES 74,230.00 55.00 0.00 INTERGOVERNMENTAL 4,371,071.00 1,142,453.19 1,931,071.00 MISCELLANEOUS INCOME 21,026.00 0.00 21,026.00 OTHER INCOME 12,291.00 0.00 6,061,216.00 SALES AND SERVICE CHARGES 76,100.00 23,921.72 64,662.00 TRANSFERS IN 60,000.00 0.00 60,000.00 USE OF MONEY AND PROPERTY 213.00 9,417.15 8,000.00 Revenue Total 4,614,931.00 1,175,847.06 8,145,975.00 Expense CAPITAL EXPENDITURES (7,979,727.00) (2,029,441.12) (6,479,727.00) REPAIRS & MAINTENANCE (17,517.00) (825.00) (17,517.00) SALARIES & BENEFITS (1,487,935.00) (745,403.55) (1,487,935.00) SUPPLIES & SERVICES (167,126.00) (37,733.52) (58,721.00) TRANSFERS OUT (794,903.00) (962,050.68) (1,924,101.00) Expense Total (10,447,208.00) (3,775,453.87) (9,968,001.00) 610 - TRANSIT FUND Total (5,832,277.00) (2,599,606.81) (1,822,026.00) 660 - WATER ENTERPRISE Revenue INTERGOVERNMENTAL 1,550,000.00 253,271.20 1,600,000.00 MISCELLANEOUS INCOME 201,221.00 465,600.80 568,585.00 SALES AND SERVICE CHARGES 11,526,377.00 8,377,566.24 14,118,877.00 TRANSFERS IN 3,416,263.00 0.00 2,027,565.00 USE OF MONEY AND PROPERTY 55,636.00 413,715.92 428,000.00 Revenue Total 16,749,497.00 9,510,154.16 18,743,027.00 Expense CAPITAL EXPENDITURES (9,468,885.00) (2,200,561.71) (9,218,885.00) DEBT SERVICE (1,912,282.00) (1,589,406.26) (1,912,282.00) PURCHASED POWER (1,250,000.00) (478,655.09) (1,250,000.00) REPAIRS & MAINTENANCE (255,079.00) (41,525.97) (255,079.00) SALARIES & BENEFITS (2,896,094.00) (1,416,510.47) (2,896,094.00) SUPPLIES & SERVICES (4,896,459.00) (1,244,392.17) (4,892,387.00) TRANSFERS OUT (4,875,740.00) (1,318,562.70) (5,172,773.00) Expense Total (25,554,539.00) (8,289,614.37) (25,597,500.00) 660 - WATER ENTERPRISE Total (8,805,042.00) 1,220,539.79 (6,854,473.00) Page 16 896
Fund Type Total Fund Type Classification Account Category Current Budget Year-To-Date (YTD) Actuals Recommended Budget 670 - ELECTRIC ENTERPRISE Revenue INTERGOVERNMENTAL 13,515.00 4,240.00 13,515.00 MISCELLANEOUS INCOME 2,544,130.00 904,899.22 4,302,933.00 SALES AND SERVICE CHARGES 32,040,698.00 20,735,527.23 33,340,698.00 TRANSFERS IN 2,426,619.00 0.00 7,186,619.00 USE OF MONEY AND PROPERTY 39,540.00 145,389.26 155,000.00 Revenue Total 37,064,502.00 21,790,055.71 44,998,765.00 Expense CAPITAL EXPENDITURES (15,999,073.00) (1,221,722.90) (16,404,073.00) DEBT SERVICE (2,390,330.00) (514,271.88) (2,390,330.00) PURCHASED POWER (22,401,893.00) (14,290,148.83) (22,362,000.00) REPAIRS & MAINTENANCE (279,625.00) (118,447.59) (274,625.00) SALARIES & BENEFITS (6,571,194.00) (2,090,047.77) (6,571,194.00) STREET LIGHTING (244,287.00) (90,285.05) (194,287.00) SUPPLIES & SERVICES (3,047,876.00) (682,937.37) (2,613,876.00) TRANSFERS OUT (6,388,660.00) (2,439,569.08) (10,409,823.00) Expense Total (57,322,938.00) (21,447,430.47) (61,220,208.00) 670 - ELECTRIC ENTERPRISE Total (20,258,436.00) 342,625.24 (16,221,443.00) 680 - WASTEWATER ENTERPRISE Revenue MISCELLANEOUS INCOME 7,222.00 79,991.58 91,650.00 SALES AND SERVICE CHARGES 5,698,815.00 4,474,384.88 6,598,815.00 TRANSFERS IN 990,920.00 0.00 291,437.00 USE OF MONEY AND PROPERTY 276,347.00 319,061.92 349,000.00 Revenue Total 6,973,304.00 4,873,438.38 7,330,902.00 Expense CAPITAL EXPENDITURES (5,095,643.00) (216,999.98) (1,745,643.00) DEBT SERVICE (285,807.00) (262,945.00) (285,807.00) REPAIRS & MAINTENANCE (154,824.00) (28,755.35) (154,824.00) SALARIES & BENEFITS (1,062,574.00) (510,285.07) (1,062,574.00) SUPPLIES & SERVICES (2,618,266.00) (709,149.59) (2,630,266.00) TRANSFERS OUT (1,138,270.00) (600,085.10) (1,326,507.00) Expense Total (10,355,384.00) (2,328,220.09) (7,205,621.00) 680 - WASTEWATER ENTERPRISE Total (3,382,080.00) 2,545,218.29 125,281.00 690 - REFUSE FUND Revenue MISCELLANEOUS INCOME 16,787.00 0.00 16,787.00 SALES AND SERVICE CHARGES 915,000.00 894,532.94 1,049,480.00 USE OF MONEY AND PROPERTY 2,315.00 91,575.28 100,000.00 Revenue Total 934,102.00 986,108.22 1,166,267.00 Expense CAPITAL EXPENDITURES (257,472.00) (121,426.76) (257,472.00) REPAIRS & MAINTENANCE (73,107.00) (22,919.00) (73,107.00) SALARIES & BENEFITS (223,170.00) (113,375.88) (223,170.00) SUPPLIES & SERVICES (245,376.00) (24,457.50) (244,042.00) TRANSFERS OUT (567,929.00) (61,144.12) (478,691.00) Expense Total (1,367,054.00) (343,323.26) (1,276,482.00) 690 - REFUSE FUND Total (432,952.00) 642,784.96 (110,215.00) Page 17 897
Fund Type Total Fund Type Classification Account Category Current Budget Year-To-Date (YTD) Actuals Recommended Budget 700 - INTERNAL SERVICE FUNDS Revenue MISCELLANEOUS INCOME 168,699.00 99,199.27 103,943.00 SALES AND SERVICE CHARGES 7,193,810.00 6,541,587.69 10,929,067.00 TRANSFERS IN 0.00 1,213,783.06 2,833,166.00 USE OF MONEY AND PROPERTY 7,703.00 7,738.65 8,000.00 Revenue Total 7,370,212.00 7,862,308.67 13,874,176.00 Expense CAPITAL EXPENDITURES (999,519.00) (530,832.88) (1,495,324.00) REPAIRS & MAINTENANCE (814,547.00) (320,152.36) (830,445.00) SALARIES & BENEFITS (3,683,789.00) (1,607,484.76) (3,683,789.00) SUPPLIES & SERVICES (7,570,321.00) (5,498,432.39) (8,855,092.00) TRANSFERS OUT (570,941.00) (912,270.14) (1,824,588.00) Expense Total (13,639,117.00) (8,869,172.53) (16,689,238.00) 700 - INTERNAL SERVICE FUNDS Total (6,268,905.00) (1,006,863.86) (2,815,062.00) 800 - SUCCESSOR AGENCY FUNDS Revenue CONTRIBUTIONS 2,295,239.00 0.00 2,191,282.00 MISCELLANEOUS INCOME 42,438.00 0.00 0.00 TAXES 2,558,019.00 552,946.00 2,708,019.00 USE OF MONEY AND PROPERTY 10,858.00 41,313.18 23,000.00 Revenue Total 4,906,554.00 594,259.18 4,922,301.00 Expense CAPITAL EXPENDITURES (79,512.00) (103,318.22) (93,545.00) DEBT SERVICE (2,275,382.00) (1,763,610.76) (2,275,382.00) SUPPLIES & SERVICES (16,193.00) 0.00 (16,193.00) TRANSFERS OUT (2,605,476.00) (48,159.40) (2,641,556.00) Expense Total (4,976,563.00) (1,915,088.38) (5,026,676.00) 800 - SUCCESSOR AGENCY FUNDS Total (70,009.00) (1,320,829.20) (104,375.00) Grand Total (52,159,913.00) (4,975,398.28) (31,666,333.00) Page 18 898
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City of Banning
Classification Compensation Plan
FY 2023-24
Position Name* Job Title Grade Total
ACCOUNTANT I FINANCIAL SERVICES GROUP G61 1.000
ACCOUNTANT II FINANCIAL SERVICES GROUP G64 1.000
ACCOUNTING SPECIALIST FINANCIAL SERVICES GROUP G58 3.000 ADMINISTRATIVE SERVICES DIRECTOR FINANCIAL SERVICES GROUP D06 1.000 AIRPORT ATTENDANT STREETS GROUPS G30 0.750
ANIMAL CONTROL OFFICER POLICE SUPPORT GROUP G56 2.000
APPRENTICE ELEC METER TEST TECH ELECTRIC SERVICES & OPERATIONS GROUP U82 1.000 ASSISTANT CITY MANAGER CITY ADMINISTRATION GROUP T90 1.000 ASSISTANT POOL MANAGER PARKS AND RECREATIONS GROUP G30 0.454 ASSISTANT POOL MANAGER- PROPOSED PARKS AND RECREATIONS GROUP G44 0.454 ASSISTANT PUBLIC WORKS DIRECTOR/CITY ENGINEER PUBLIC WORKS MANAGEMENT GROUP T100 1.000 ASSISTANT WATER/WASTEWATER SUPERINTENDENT WATER/WASTEWATER GROUP U78 1.000 ASSOCIATE ELECTRICAL ENGINEER ELECTRIC SERVICES & OPERATIONS GROUP T85 1.000 ASSOCIATE ENGINEER ENGINEERING GROUP T79 1.000
ASSOCIATE ENGINEER W/CERTIF. ENGINEERING GROUP T79 0.750 ASSOCIATE PLANNER COMMUNITY DEVELOPMENT GROUP T68 1.000 ASST ELECTRIC SERVICE PLANNER ELECTRIC SERVICES & OPERATIONS GROUP U74 1.000 AUTOCAD GIS TECHNICIAN ELECTRIC SERVICES & OPERATIONS GROUP U68 1.000 BUDGET AND FINANCIAL ANALYST-PROPOSED FINANCIAL SERVICES GROUP T79 1.000 BUILDING INSPECTOR DEVELOPMENT SERVICES GROUP G62 1.000 BUILDING MAINTENANCE SPECIALIST I GENERAL MAINTENANCE AND SUPPORT GROUP G53 1.000 BUILDING MAINTENANCE SPECIALIST II GENERAL MAINTENANCE AND SUPPORT GROUP G55 1.000 BUILDING PERMIT SPECIALIST DEVELOPMENT SERVICES GROUP T84 1.000 BUS DRIVER TRANSIT OPERATIONS GROUP G48 9.000
BUSINESS SUPPORT MANAGER ELECTRIC SERVICES & OPERATIONS GROUP T90 1.000 BUYER FINANCIAL SERVICES GROUP G66 2.000
CASE MANAGER SPECIALIST CITY ADMINISTRATION GROUP G54 4.000 CASHIERS - POOL PARKS AND RECREATIONS GROUP G30 0.744
CASHIERS - POOL PROPOSED PARKS AND RECREATIONS GROUP G40 0.744 CIP MANAGER PUBLIC WORKS MANAGEMENT GROUP T85 1.000
CITY CLERK CITY ADMINISTRATION GROUP E02 1.000
CITY MANAGER CITY ADMINISTRATION GROUP D13 1.000
CITY TREASURER FINANCIAL SERVICES GROUP C02 1.000
CODE COMPLIANCE OFFICER DEVELOPMENT SERVICES GROUP G58 3.000 CODE COMPLIANCE SUPERVISOR DEVELOPMENT SERVICES GROUP G70 1.000 COMMUNICATIONS MANAGER CITY ADMINISTRATION GROUP T79 1.000 COMMUNITY DEVELOPMENT DIRECTOR COMMUNITY DEVELOPMENT GROUP D01 1.000 COMMUNITY SERVICES OFFICER POLICE SUPPORT GROUP G56 1.000 CORE MANAGER ELECTRIC SERVICES & OPERATIONS GROUP T85 1.000 COUNCIL MEMBER CITY ADMINISTRATION GROUP C01 5.000
CUSTOMER SERVICE SUPERVISOR UTILITY BILLING GROUP T79 1.000 CUSTOMER SVC & BILLING MANAGER UTILITY BILLING GROUP T85 1.000 CUSTOMER SVC REPRESENTATIVE UTILITY BILLING GROUP G45 4.000 DEPUTY CITY CLERK CITY ADMINISTRATION GROUP G63 1.000
DEPUTY ELECTRIC DIRECTOR-PROPOSED Deputy Electric Director-Proposed T104 1.000 DEPUTY FINANCE DIRECTOR FINANCIAL SERVICES GROUP T90 1.000 DEPUTY WATER/WASTEWATER DIRECTOR-PROPOSED Deputy Water/Wastewater Director-Proposed T104 1.000 DEVELOPMNT.PROJECT COORDINATOR COMMUNITY DEVELOPMENT GROUP G61 1.000 ECONOMIC DEVELOPMENT MANAGER CITY ADMINISTRATION GROUP T85 1.000 ELECTRIC METER TEST TECHNICIAN ELECTRIC SERVICES & OPERATIONS GROUP U82 1.000 ELECTRIC OPERATIONS MANAGER ELECTRIC SERVICES & OPERATIONS GROUP T100 1.000 ELECTRIC SERVICE PLANNER ELECTRIC SERVICES & OPERATIONS GROUP U84 2.000 ELECTRIC UTILITY DIRECTOR ELECTRIC SERVICES & OPERATIONS GROUP D12 1.000 ELECTRICAL ENGINEERING SPVSR ELECTRIC SERVICES & OPERATIONS GROUP T90 1.000 EXECUTIVE ASSISTANT/SUPPORT SERVICES MANAGER POLICE SUPPORT GROUP T85 1.000 EXECUTIVE SECRETARY OFFICE SUPPORT GROUP G53 1.000
FIELD SERVICE REPRESENTATIVE UTILITY BILLING GROUP U56 3.000 FINANCE MANAGER FINANCIAL SERVICES GROUP T85 1.000
FLEET MAINTENANCE MECHANIC II GENERAL MAINTENANCE AND SUPPORT GROUP G55 2.000 1 922
City of Banning
Classification Compensation Plan
FY 2023-24
Position Name* Job Title Grade Total
FLEET MAINTENANCE MECHANIC III GENERAL MAINTENANCE AND SUPPORT GROUP G57 1.000 FLEET MANAGER GENERAL MAINTENANCE AND SUPPORT GROUP T85 1.000 GRANTS PROGRAM MANAGER CITY ADMINISTRATION GROUP T73 1.000 HOMELESS SERVICES DIRECTOR CITY ADMINISTRATION GROUP T73 1.000 HUMAN RESOURCES MANAGER HUMAN RESOURCES GROUP T85 1.000 HUMAN RESOURCES TECHNICIAN HUMAN RESOURCES GROUP G56 1.000 INFORMATION TECH ANALYST I INFORMATION/CABLE SYSTEMS GROUP G63 2.000 INFORMATION TECH ANALYST II INFORMATION/CABLE SYSTEMS GROUP G70 1.000 INFORMATION TECHNOLOGY MANAGER INFORMATION/CABLE SYSTEMS GROUP T85 1.000 LEAD FIELD SERVICE REPRESENTAT UTILITY BILLING GROUP U60 1.000 LIFEGUARDS PARKS AND RECREATIONS GROUP G30 4.796
MAINTENANCE WORKER I PARKS AND RECREATIONS GROUP G49 3.000 MAINTENANCE WORKER II STREETS GROUPS G51 3.000
MANAGEMENT ANALYST OFFICE SUPPORT GROUP T73 1.000
MULTIMEDIA SPECIALIST INFORMATION/CABLE SYSTEMS GROUP G70 1.000 OFFICE SPECIALIST OFFICE SUPPORT GROUP G49 4.000
PARKS AND RECREATIONS GROUP G49 1.000
OPERATIONS SYSTEM TECHNICIAN ELECTRIC SERVICES & OPERATIONS GROUP U86 1.000 P.T. ACCOUNTING SPECIALIST FINANCIAL SERVICES GROUP G58 0.500 P.T. BUS DRIVER TRANSIT OPERATIONS GROUP G48 1.500
PARKS AND RECREATION DIRECTOR PARKS AND RECREATIONS GROUP D92 1.000 POLICE CADET POLICE GROUP G33 1.000
POLICE CAPTAIN POLICE GROUP P92 1.000
POLICE CHIEF POLICE GROUP CP03 1.000
POLICE CORPORAL POLICE GROUP P71 4.000
POLICE LIEUTENANT POLICE GROUP P87 4.000
POLICE OFFICER POLICE GROUP P67 24.000
POLICE RECORDS TECHNICIAN I POLICE SUPPORT GROUP G51 3.000 POLICE RECORDS TECHNICIAN II POLICE SUPPORT GROUP G55 1.000 POLICE RECRUIT POLICE GROUP G61 2.000
POLICE SERGEANT POLICE GROUP P78 8.000
POOL MANAGER PARKS AND RECREATIONS GROUP G32 0.454
G35 0.340
POWERLINE APPRENTICE 1 ELECTRIC SERVICES & OPERATIONS GROUP UMP 4.000 URG 2.000
POWERLINE CREW SUPERINTENDENT ELECTRIC SERVICES & OPERATIONS GROUP U90 1.000 POWERLINE CREW SUPERVISOR ELECTRIC SERVICES & OPERATIONS GROUP U88 4.000 POWERLINE TECHNICIAN ELECTRIC SERVICES & OPERATIONS GROUP U84 7.000 PROGRAM COORDINATOR PARKS AND RECREATIONS GROUP G55 2.000 PROPERTY & EVIDENCE SPECIALIST POLICE SUPPORT GROUP G63 1.000 PUBLIC BENEFITS ANALYST ELECTRIC SERVICES & OPERATIONS GROUP U72 1.000 PUBLIC SAFETY DISPATCH SUPERVISOR POLICE SUPPORT GROUP G56 1.000 PUBLIC SAFETY DISPATCHER POLICE SUPPORT GROUP G59 4.000 PUBLIC SAFETY DISPATCHER II POLICE SUPPORT GROUP G62 3.000 PUBLIC WORKS DIRECTOR PUBLIC WORKS MANAGEMENT GROUP D12 0.900 PUBLIC WORKS INSPECTOR ENGINEERING GROUP G64 1.000
PUBLIC WORKS PROGRAM MANAGER PUBLIC WORKS MANAGEMENT GROUP T85 1.000 PUBLIC WORKS SUPERINTENDENT STREETS GROUPS T85 1.000
PURCHASING ASSISTANT FINANCIAL SERVICES GROUP G52 1.000 PURCHASING MANAGER FINANCIAL SERVICES GROUP T85 1.000
PWR RESOURCES & REV ADMINISTRA ELECTRIC SERVICES & OPERATIONS GROUP T100 1.000 RECREATION LEADER PARKS AND RECREATIONS GROUP G32 4.760 RECREATION MANAGER PARKS AND RECREATIONS GROUP T81 1.000 SENIOR CIVIL ENGINEER ENGINEERING GROUP T86 1.000
SENIOR MAINTENANCE WORKER PARKS AND RECREATIONS GROUP G55 1.000 STREETS GROUPS G55 1.000
SENIOR PLANNER COMMUNITY DEVELOPMENT GROUP T81 1.000
SERVICE PLANNING SUPERVISOR ELECTRIC SERVICES & OPERATIONS GROUP U88 1.000 SOLID WASTE PROGRAM COORDINATOR PUBLIC WORKS MANAGEMENT GROUP G61 1.000 2 923
City of Banning
Classification Compensation Plan
FY 2023-24
Position Name* Job Title Grade Total
SR ACCOUNTANT FINANCIAL SERVICES GROUP G68 1.000
SR HUMAN RESOURCES TECHNICIAN HUMAN RESOURCES GROUP G60 1.000 SR. RECREATION LEADER PARKS AND RECREATIONS GROUP G36 1.718 SR. RECREATION LEADER PROPOSED PARKS AND RECREATIONS GROUP G42 1.000 SR. RECREATION LEADER PROPOSED PARKS AND RECREATIONS GROUP G42 0.718 SR. UTILITY BILLING REPRESENTA-PROPOSED UTILITY BILLING GROUP G55 3.000 TRANSIT FIELD SUPERVISOR TRANSIT OPERATIONS GROUP G64 1.000 TRANSIT MANAGER TRANSIT OPERATIONS GROUP T85 1.000
UTILITY SERVICES ASSISTANT ELECTRIC SERVICES & OPERATIONS GROUP U54 3.000 WAREHOUSE SERVICES SPECIALIST ELECTRIC SERVICES & OPERATIONS GROUP U58 1.000 WATER/WASTEWATER GROUP U58 1.000
WASTEWATER COLL SYS SUPV WATER/WASTEWATER GROUP U74 1.000 WASTEWATER COLL SYS TECH I WATER/WASTEWATER GROUP U58 3.000 WATER CREW LEAD WATER/WASTEWATER GROUP U70 4.000
WATER CREW SUPERVISOR WATER/WASTEWATER GROUP U74 2.000
WATER PRODUCTION OPERATOR II GRANDFATHERED WATER/WASTEWATER GROUP U63 1.000 WATER SERVICES WORKER I WATER/WASTEWATER GROUP U58 4.000 WATER SERVICES WORKER II WATER/WASTEWATER GROUP U62 1.000 WATER SERVICES WORKER III WATER/WASTEWATER GROUP U66 3.000 WATER/WASTEWATER SUPERINTENDENT WATER/WASTEWATER GROUP T90 1.000 WORK RELEASE CREW LEADER STREETS GROUPS G55 1.000
COMMUNITY DEVELOPMENT MANAGER-PROPOSED OFFICE SUPPORT GROUP T85 1.000 MAINTENANCE WORKER I-NEW PARKS AND RECREATIONS GROUP G49 1.000 WATER PRODUCTION OPERATOR I WATER/WASTEWATER GROUP U58 1.000 MANAGEMENT ANALYST OFFICE SUPPORT GROUP T73 1.000
SR. BUILDING INSPECTOR-PROPOSED Building Inspection-Community Development T79 1.000 POOL MANAGER- PROPOSED PARKS AND RECREATIONS GROUP G47 0.794 RECREATION LEADER-PROPOSED PARKS AND RECREATIONS GROUP G40 4.760 LIFEGUARDS-PROPOSED PARKS AND RECREATIONS GROUP G42 4.796 SR. UTILITY BILLING REPRESENTA-PROPOSED COPY UTILITY BILLING GROUP G53 1.000 SR. UTILITY BILLING REPRESENTATIVE UTILITY BILLING GROUP G50 2.000 Grand Total 270.930
3 924

CITY OF BANNING, CA

FULL COST ALLOCATION PLAN
Based on Budgeted Expenditures
For Fiscal Year 2023-24
© 2022 MGT
3579 E. Foothill Blvd., Ste #144
Pasadena, CA 91107
mgtconsulting.com
925
3600 American River Drive, Suite 150, Sacramento, CA 95864 MGT Sacramento www.mgtconsulting.com Table of Contents
Section 1 Introduction
Section 2 Reading the Cost Allocation Plan
Section 3 Central Services Cost Allocation Plan
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3600 American River Drive, Suite 150, Sacramento, CA 95864 MGT Sacramento www.mgtconsulting.com Section 1 Introduction
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3600 American River Drive, Suite 150, Sacramento, CA 95864 MGT Sacramento www.mgtconsulting.com Introduction
The enclosed Indirect Cost Allocation Plan identifies the costs of indirect services provided by central service departments of the City of Banning (City) based on budgeted expenditures for fiscal year 2023/2024. MGT of America, Inc. (MGT) prepared these documents at the request of the City.

Overview
The cost allocation plan for the City was developed to identify the total program costs of providing municipal services to the citizens of Banning. There are two types of cost allocation plans that are prepared for the City, a Full Cost allocation plan and a 2 CFR Part 200 compliant cost allocation plan. Here is a comparison of the two types of cost allocation plans:
 Local agencies provide services that include administrative and support expenditures which are not allowable for federal reimbursement. These expenditures, however, are appropriate for allocation under GAAP principles and guidelines. This allocation methodology is often referred to as a Full Cost allocation plan. It can be generalized that a Full Cost allocation plan is applicable for internal purposes such as recovering indirect costs from enterprise funds, special revenue funds and other funds, as well as included in establishing user fees, permits and applications, billing rates, hourly rates and costs of special services.  Using federal guidelines, which are now codified in the Code of Federal Regulations (CFR) part 200, local governments may be reimbursed for these administrative and support expenditures if they are documented in a cost allocation plan and indirect cost rates that are compliant with the principles contained in the Circular.

Generally, 2 CFR Part 200 compliant cost allocation plans apply to external purposes such as recovering indirect costs on federal and state grants and awards.

The comparison table shows the objectives, uses and considerations for both types of cost allocation plans:
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3600 American River Drive, Suite 150, Sacramento, CA 95864 MGT Sacramento www.mgtconsulting.com  2 CFR Part 200 Cost Plan  Full Cost Plan
 Used externally (state or federally funded
programs; SB90 claims; grants)
 Used internally (interfund charges to
enterprise funds & ISF’s; user fee services;
billed services)
 Must reconcile to actual expenditures  May be based on budget estimates or actual expenditures
 Excludes “general government” functions
such as legislative services
 Includes centralized support activities not
allowable under 2 CFR Part 200
 Must adhere to 2 CFR Part 200 regulations  Adheres to Generally Accepted Accounting Principles (GAAP)
 Produces a conservative view of citywide
indirect costs
 Produces a comprehensive picture of the full
cost of providing citywide indirect services
 Must be prepared annually, with carryforward adjustment reconciling estimates to actuals
 City can adopt a policy of how often the
plan is prepared, assuming the plan in use is
an accurate reflection of the City’s
organizational structure.

As with most organizations, whether private or public, the costs of providing services can be classified into two categories:
direct or indirect. Direct costs are those which can be specifically identified with a particular service, such as street maintenance, police protection or water services. Indirect costs are not readily identifiable with a particular operating program, but rather are incurred for a joint purpose which benefits more than one cost objective. Common examples are accounting, personnel, building maintenance, and information technology. Although these costs are not readily identifiable with direct operating programs, they are nevertheless incurred by that organization in providing a service or 929
3600 American River Drive, Suite 150, Sacramento, CA 95864 MGT Sacramento www.mgtconsulting.com product. As such, it is essential that some method be developed to distribute indirect costs to operating programs if the total cost of a program is to be determined.

The City's attached cost allocation plan is prepared in accordance with generally accepted accounting principles (GAAP) as recognized by the Governmental Accounting Standards Board (GASB). The primary principles inherent in this document are (1) costs are necessary and reasonable for proper performance of a department, division and/or fund (2) costs are charged to departments, divisions and/or funds relative to benefits received and (3) costs are consistently treated as direct or indirect. These principles ensure that a uniform approach is used in the preparation of cost allocation plans. City personnel provided the expenditure and allocation data to MGT consultants.

Process
The significant steps involved in preparing the cost allocation plan include the following:
 Identify the departments that provide support. These departments are referred to as central service or allocating departments and they provide indirect services as described above.  Identify the departments, divisions and funds that receive support. These departments, divisions and funds are referred to as operating or receiving departments and they provide direct services.  Accumulate the allowable actual expenditures of the central service departments that provide support to the operating departments.
 Distribute, or allocate, the allowable expenditures of the central service departments that provide support to the operating departments based on available, meaningful, measurable and auditable allocation statistics that match the service provided to the service received.

A double-step down allocation methodology is used to allocate the allowable costs of the central service departments.

This methodology recognizes the cross support provided between central service departments. For example, accounting supports human resources by providing payroll, paying vouchers and preparing a budget. Human resources, however, also supports accounting through personnel administration and by maintaining and administering various liability and risk management programs.
930
3600 American River Drive, Suite 150, Sacramento, CA 95864 MGT Sacramento www.mgtconsulting.com The double-step down methodology requires an initial sequencing of allocating departments. In the first step of the double-step methodology, allowable costs from central service departments are allocated in the sequence selected to all City departments, divisions and funds; including to other central service departments. The second step in the doublestep down methodology is made to fully account for the cross support provided between central service departments.

Central service departments are closed after the second step in the double-step down allocation methodology.

Uses of the Cost Allocation Plan
Through the identification of total program costs, the cost allocation plan can be utilized as a basic information tool in a number of financial and budgetary decision-making situations, including the following:
 The cost allocation plan can be used to determine costs applicable to federal and state grant programs. Under the provisions of 2 CFR Part 200, it is permissible to include indirect costs in accounting for many federal and state grant programs. By establishing an indirect cost rate, the cost allocation plan can be utilized to recover the indirect costs associated with administering federal grant programs.
 The cost allocation plan can be used to identify the indirect costs incurred by the city in administering and providing support services to enterprise funds, internal service funds and other governmental funds.  The cost allocation plan can also be used in establishing service fees designed for cost recovery by ensuring that all of the costs -- direct and indirect -- associated with providing services are included in the cost analysis. The cost allocation plan provides for the identification and recapture of all indirect costs associated with fee for service activity.

Summary
The cost allocation plan establishes a fair and equitable methodology for identifying and allocating indirect costs to direct cost programs. As such, the cost allocation plan can be a valuable tool in a number of financial applications, including the allocation of organizational resources, performance of expense analyses, establishment of fees designed to recover total costs, recovery of indirect costs in the administration of grant programs and reimbursement of costs associated with providing support services to enterprise, internal service and other governmental funds. 931
3600 American River Drive, Suite 150, Sacramento, CA 95864 MGT Sacramento www.mgtconsulting.com Section 2 Reading the Cost Allocation Plan
932
3600 American River Drive, Suite 150, Sacramento, CA 95864 MGT Sacramento www.mgtconsulting.com Reading the Cost Allocation Plan
Sections
Table of Contents
The first few pages of the cost allocation plan are the Table of Contents. The column on the left side of the pages lists the central service or allocating departments. Each central service department is broken down into functions. Functions are the specific services provided by a particular department. The middle column lists the allocation base for each corresponding function. The column on the right side of the page is the applicable page number.

Summary Schedule
The next few pages of the cost allocation plan are the Summary Schedule. The Summary Schedule identifies the total dollar amount allocated from every allocating department to every receiving department. Allocating departments are listed down the left column and receiving departments, divisions and funds are listed across the top of each page.

Detailed Schedules
The remaining pages of the cost allocation plan are the detailed schedules for every central service department. The detail schedules for each central service department starts with a description of the nature and extent of services and is structured in the following format.

Departmental Costs (A). The actual fiscal year 2021-22 expenditures for that department.

Expenditures are listed in the left-hand column; functions are listed across the top of the page. There are three different codes that could be denoted on the Departmental Cost schedule. Those three codes are S, P and D and identify how costs are spread or distributed within a specific department. The S (or S1) stands for salaries. The P stands for percentage. The D stands for disallowed.

Incoming Costs (B). The support costs coming into the department from other allocating departments.

Incoming costs from other allocating departments are spread on the ratio of function salaries to departmental salaries. In the few instances where a department has no salaries, incoming costs are spread on the ratio of function expenditures to departmental expenditures. Certain incoming costs, however, may be denoted with an *. 933
3600 American River Drive, Suite 150, Sacramento, CA 95864 MGT Sacramento www.mgtconsulting.com The * identifies those incoming costs that are directly identified to departmental functions or spread to departmental functions on a percentage basis.

Total Allocated (C). The total amount to be allocated for that department.

The total costs to be allocated for each function is the sum of Departmental Costs (A) plus Incoming Costs (B). If a function is determined to be unallowable, it is noted at the end of this section.

Function Allocations. The distribution, or allocation, of the Total Allocated costs by function.

Each function that is allocated out (allowable) has its own allocation schedule. Each schedule lists the receiving departments on the left-hand column, displays the allocation basis used, and shows how the functional costs are distributed proportionately to each user department. The first allocation column is showing the distribution of the central service department expenditures and the first incoming costs for that function. The direct billed column is to show any payments that were already made by the receiving department to that central service department during the fiscal year for that service/function. The department allocation column is the total of the first allocation and direct billed amount. The second allocation column is the allocation of the second incoming costs for that function.

The total column is the combined amount of the department allocation column and the second allocation column.

Allocation Summary. The summary of allocated costs by function.

This schedule provides a summary of the allocating departments function allocation schedules. This allocation summary total is forwarded to the summary schedule shown in the front of the cost plan.

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3600 American River Drive, Suite 150, Sacramento, CA 95864 MGT Sacramento www.mgtconsulting.com Section 3 Central Services Cost Allocation Plan
935
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Table of Contents
Schedule Description Allocation Basis Units Allocation Basis Source Page # Table of Contents 1
Summary Schedule 4
001-1000 City Council 12
1 Department Costs 13
1 Incoming Costs 15
1 Council Support - Fiscal Total Operating Budget per department 17 1 Council Support - Personnel Number of FTE's per department 19 1 Council Support-Agendas Number of agendas per department 21 1 Allocation Summary 22
001-1200 City Manager 24
2 Department Costs 25
2 Incoming Costs 27
2 City Mgr Support-Fiscal Total Operating Budget per department 29 2 City Mgr Support-Personnel Number of FTE's per department 31 2 Allocation Summary 33
001-1300 Human Resources 35
3 Department Costs 36
3 Incoming Costs 38
3 HR Support Number of FTE's per department 40
3 Allocation Summary 42
001-1400 City Clerk 43
4 Department Costs 44
4 Incoming Costs 46
4 City Clerk Support-Fiscal Total Operating Budget per department 48 4 City Clerk Support-Personnel Number of FTE's per department 50 4 City Clerk Support-Agendas Number of agendas per department 52 4 City Clerk Support-Boards & Comm Number of Boards & Commissions per department in charge 53 4 Elections **Not Allocated**
4 Allocation Summary 54
001-1900 Fiscal Services 56
5 Department Costs 57
5 Incoming Costs 61
5 Budget Total Operating Budget per department 63
5 Gen'l Accounting Number of accounting trans per department 65 5 Payroll Number of FTE's per department 68
5 Accounts Payable Number of AP transactions per department 70 MGT Consulting Group Page 1 of 142936
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
5 Business License Total operating budget per department, GF Only 72 5 AR (Non-Utility Billing) Number of AR transactions per department 73 5 AR Utility Billing Number of utility billings accounts per Utility Fund (Refuse weighted at 5%) 75 5 Contracts Direct allocation to Purchasing 76
5 Allocation Summary 77
001-1910 Purchasing 80
6 Department Costs 81
6 Incoming Costs 83
6 Purchasing A Number of PO's per department 85
6 Purchasing B Dollar amount of PO's per department 87
6 Allocation Summary 89
001-3200 Building Maintenance 91
7 Department Costs 92
7 Incoming Costs 96
7 Buildings Maintained- Single Use Amount of square footage per department 98 7 City Hall Number of City Hall FTE's per department 99 7 City Yard Number of FTE's per department 100
7 Corp Yard Warehouse Amount of square footage per department 101 7 Police Station Number of FTE's per department 102
7 Fleet Maint Office Directly allocated to Fleet Maintenance 103 7 Water Shop Number of FTE's per department 104
7 Community Ctr Number of FTE's per department 105
7 Allocation Summary 106
001-4500 Central Services 107
8 Department Costs 108
8 Incoming Costs 109
8 Central Services- Fiscal Total Operating Budget per department 110 8 Central Services- Personnel Number of FTE's per department 112 8 Allocation Summary 114
702 Fleet Maintenance 116
9 Department Costs 117
9 Incoming Costs 119
9 Vehicle Maintenance Number of hours of vehicle maintenance per department 121 9 CNG Gas Contract Amount of gas used per fund 122
9 Allocation Summary 123
703 Information Systems Services 124
10 Department Costs 125
10 Incoming Costs 127
10 Info Services Support Number of pc's, laptops and printers per department 129 10 Phone Support Number of phones per department 130
10 Security Number of City Hall FTE's per department 131 10 Allocation Summary 132
MGT Consulting Group Page 2 of 142937
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
700-5040 Liability Insurance 133
11 Department Costs 134
11 Incoming Costs 135
11 Liability Insurance Amount of Liability charges per department 136 11 Allocation Summary 137
700-5300 City Attorney 138
12 Department Costs 139
12 Incoming Costs 140
12 Attorney Support Amount of costs of support per department 141 12 Allocation Summary 142
MGT Consulting Group Page 3 of 142938
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Summary Schedule
Department 001-1800
City Attorney
001-0001
General
001-1210
Economic
Development
001-1500
Elections
001-2060 TV
Government
Access
001 Police 001-2210
Dispatch
001-2300
Animal
Control
001-2400
Fire
001-2700
Building &
Safety
1 001-1000 City Council $530 $0 $6,591 $2,701 $496 $26,466 $4,378 $359 $4,178 $5,078 2 001-1200 City Manager 0 0 3,270 223 2,122 104,295 18,744 1,540 17,921 12,680 3 001-1300 Human Resources 0 0 2,029 0 2,029 77,113 20,293 0 0 6,088 4 001-1400 City Clerk 712 0 8,146 3,581 205 12,928 1,814 148 1,728 4,072 5 001-1900 Fiscal Services 11 42,315 7,106 882 4,961 167,596 21,232 5,213 37,570 26,218 6 001-1910 Purchasing 0 67 1,622 652 442 15,302 128 2,000 671 11,935 7 001-3200 Building Maintenance 0 0 1,972 0 1,972 186,508 0 8,760 66,193 5,916 8 001-4500 Central Services 0 0 6,251 423 4,066 199,536 35,950 2,931 34,102 24,214 9 702 Fleet Maintenance 0 0 0 0 0 286,896 0 0 0 2,207
10 703 Information Systems Services 0 0 9,838 0 25,542 272,622 1,709 8,368 5,804 38,560 11 700-5040 Liability Insurance 0 0 0 0 0 0 0 0 0 0
12 700-5300 City Attorney 0 0 0 0 0 296,846 0 0 384 0
Total Current Allocations $1,253 $42,382 $46,825 $8,462 $41,835 $1,646,108 $104,248 $29,319 $168,551 $136,968 MGT Consulting Group Page 4 of 142939
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Summary Schedule
Department 001-2740
Code
Enforcement
001-2800
Planning
001-3000
Engineering
001-3600
Parks
001-4000
Recreation
001-4010
Aquatics
001-4020
Day Care
001-4050
Senior
Center
001-5400
Community
Enhancemen
t
002
Developer
Deposit Fund
1 001-1000 City Council $2,768 $11,013 $17,600 $7,398 $6,099 $8,686 $68 $2,102 $120 $275 2 001-1200 City Manager 7,314 10,864 22,059 13,526 26,109 37,164 292 8,996 515 1,177 3 001-1300 Human Resources 8,117 6,088 14,205 14,205 30,439 52,761 0 12,176 0 0 4 001-1400 City Clerk 2,131 27,976 18,859 17,362 2,527 3,601 28 871 50 114 5 001-1900 Fiscal Services 11,559 21,326 37,767 23,311 32,918 28,957 808 9,139 1,359 8,372 6 001-1910 Purchasing 1,953 8,842 17,779 8,053 7,668 2,787 205 2,137 1,534 439 7 001-3200 Building Maintenance 8,760 5,916 13,803 0 85,597 38,778 0 37,849 0 0 8 001-4500 Central Services 14,031 20,758 42,174 25,935 50,105 71,453 556 17,287 979 2,241 9 702 Fleet Maintenance 0 0 0 64,702 0 0 0 0 0 0
10 703 Information Systems Services 18,268 60,425 99,421 13,675 55,300 0 0 3,419 0 0 11 700-5040 Liability Insurance 0 0 0 0 0 0 0 0 0 0
12 700-5300 City Attorney 18,037 227,507 51,443 13,283 6,158 0 0 0 0 0 Total Current Allocations $92,938 $400,715 $335,110 $201,450 $302,920 $244,187 $1,957 $93,976 $4,557 $12,618 MGT Consulting Group Page 5 of 142940
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Summary Schedule
Department 005 SA
Adminstratio
n
100 Gas Tax
Street
101 Measure
A Street
102 RMRA
(SB1) Gas
Tax
110 C.D.B.G. 111
Landscape
Maintenance
Assmt.

Dist.#1
132 Air
Quality
Improvement
150 State
Park Bond
Act
200 Special
Donations
201 Senior
Center
Activities
1 001-1000 City Council $10 $6,080 $0 $0 $12 $902 $3 $0 $16 $0 2 001-1200 City Manager 45 26,029 0 0 50 3,861 15 0 69 0 3 001-1300 Human Resources 0 28,410 0 0 0 4,059 0 0 0 0 4 001-1400 City Clerk 4 2,519 0 0 5 374 1 0 7 0
5 001-1900 Fiscal Services 356 35,605 1,111 309 1,018 6,557 299 29 593 163 6 001-1910 Purchasing 262 11,304 15,801 6,409 1,825 1,302 0 0 491 0 7 001-3200 Building Maintenance 0 64,892 0 0 0 163 0 0 0 0 8 001-4500 Central Services 85 49,926 0 0 95 7,403 29 0 130 0 9 702 Fleet Maintenance 0 149,735 0 0 0 0 0 0 0 0
10 703 Information Systems Services 0 19,061 0 0 0 0 0 0 0 0 11 700-5040 Liability Insurance 0 376,483 0 0 0 0 0 0 0 0 12 700-5300 City Attorney 0 0 0 0 0 0 0 0 0 0
Total Current Allocations $762 $770,044 $16,912 $6,718 $3,005 $24,621 $347 $29 $1,306 $163 MGT Consulting Group Page 6 of 142941
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Summary Schedule
Department 201-4050
Senior
Center
201-4060
Senior
Center
Advisory
Board
202 Animal
Control
Reserve
203 Police
Volunteer
3XX Agency
Funds
400 Police
Facilities
Development
410 Fire
Facility
Development
420 Traffic
Control
430 General
Facilities
444 Wilson
Median
1 001-1000 City Council $4 $6 $0 $1 $5 $0 $0 $1 $0 $0
2 001-1200 City Manager 15 27 0 4 21 0 0 5 0 0
3 001-1300 Human Resources 0 0 0 0 0 0 0 0 0 0
4 001-1400 City Clerk 1 3 0 0 2 0 0 1 0 0
5 001-1900 Fiscal Services 313 126 29 187 1,793 194 211 535 200 137 6 001-1910 Purchasing 250 0 0 0 291 0 0 142 0 0
7 001-3200 Building Maintenance 0 0 0 0 0 0 0 0 0 0
8 001-4500 Central Services 29 50 0 7 40 0 0 10 0 0
9 702 Fleet Maintenance 0 0 0 0 0 0 0 0 0 0
10 703 Information Systems Services 0 0 0 0 0 0 0 0 0 0 11 700-5040 Liability Insurance 0 0 0 0 0 0 0 0 0 0
12 700-5300 City Attorney 0 0 0 0 0 0 0 0 0 0
Total Current Allocations $612 $212 $29 $199 $2,152 $194 $211 $694 $200 $137 MGT Consulting Group Page 7 of 142942
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Summary Schedule
Department 451 Park
Development
470 Capital
Improvement
600 Airport 610 Transit
Operations
610 5800
Fixed Route
610 5850
Dial-A-Ride
66X Water
Operations
Fund
67X Electric
Operations
Fund
68X
Wastewater
Operations
Fund
690 Refuse
1 001-1000 City Council $29 $0 $2,415 $3,709 $7,511 $1,005 $27,507 $52,591 $7,908 $3,332 2 001-1200 City Manager 125 0 8,070 0 32,156 4,299 70,176 193,661 33,872 9,731 3 001-1300 Human Resources 0 0 10,146 0 36,527 6,088 48,703 62,907 28,410 10,146 4 001-1400 City Clerk 12 0 1,493 4,983 3,112 416 21,729 28,657 3,275 2,365 5 001-1900 Fiscal Services 475 88 14,067 912 29,485 6,095 230,872 448,319 113,291 55,678 6 001-1910 Purchasing 0 0 5,841 0 4,108 2,113 51,692 115,531 31,020 3,896 7 001-3200 Building Maintenance 0 0 9,498 0 39,286 0 25,407 140,906 23,410 1,531 8 001-4500 Central Services 238 0 15,498 0 61,697 8,265 134,215 369,391 64,851 18,658 9 702 Fleet Maintenance 0 0 0 0 1,287,633 220,266 108,905 122,894 52,336 0 10 703 Information Systems Services 0 0 5,804 19,798 24,567 3,419 88,714 274,824 26,466 1,812 11 700-5040 Liability Insurance 0 0 8,285 0 97,986 18,665 100,985 455,405 55,950 15,139 12 700-5300 City Attorney 0 0 765 0 0 0 16,951 22,184 68,214 0 Total Current Allocations $879 $88 $81,882 $29,402 $1,624,068 $270,631 $925,856 $2,287,270 $509,003 $122,288 MGT Consulting Group Page 8 of 142943
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Summary Schedule
Department 700 Risk
Management
700-5020
Workers
Compensatio
n
700-5030
Unemployme
nt Insurance
761 Utility
Billing
Administratio
n
761-3100
Account &
Collection
Service
761-3110
Meter
Reading &
Service
805
Redevelopm
ent
Obligation
Retirement
810
Successor
Housing
Agency
830 Debt
Service
840 BEA
Capital
Project Fund
1 001-1000 City Council $0 $2,213 $738 $0 $4,894 $2,283 $0 $2,136 $2 $0 2 001-1200 City Manager 0 9,482 3,159 0 20,955 9,774 0 72 9 0 3 001-1300 Human Resources 0 6,088 4,059 0 20,293 10,146 0 0 0 0 4 001-1400 City Clerk 0 916 306 0 2,027 946 0 2,854 1 0 5 001-1900 Fiscal Services 1,013 9,782 3,166 12,044 29,536 10,781 74 717 369 2,208 6 001-1910 Purchasing 0 83 0 0 14,213 2,557 0 2,440 0 11,913 7 001-3200 Building Maintenance 0 0 0 0 19,719 9,859 0 0 0 0 8 001-4500 Central Services 0 18,127 6,068 0 40,157 18,740 0 137 17 0 9 702 Fleet Maintenance 0 0 0 0 0 18,833 0 0 0 0
10 703 Information Systems Services 0 0 0 79,193 44,615 20,171 0 0 0 0 11 700-5040 Liability Insurance 0 0 0 0 0 0 0 0 0 0
12 700-5300 City Attorney 0 0 0 0 0 0 0 47,316 0 20,874 Total Current Allocations $1,013 $46,691 $17,496 $91,237 $196,409 $104,090 $74 $55,672 $398 $34,995 MGT Consulting Group Page 9 of 142944
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Summary Schedule
Department 841 BEA L/M
Capital
Project Fund
850
Successor
Agency
All Other 222 221 950 975 998 999 2nd
Allocation
Orphans
1 001-1000 City Council $0 $2,119 $0 $0 $0 $0 $0 $0 $0 $0 2 001-1200 City Manager 0 0 0 0 0 0 0 0 0 0
3 001-1300 Human Resources 0 0 0 0 0 0 0 0 0 0
4 001-1400 City Clerk 0 2,847 0 0 0 0 0 0 0 0
5 001-1900 Fiscal Services 46 165 0 108 29 1,520 168 111 405 0 6 001-1910 Purchasing 0 0 0 0 0 0 0 0 0 0
7 001-3200 Building Maintenance 0 0 8,123 0 0 0 0 0 0 0 8 001-4500 Central Services 0 0 0 0 0 0 0 0 0 0
9 702 Fleet Maintenance 0 0 0 0 0 0 0 0 0 0
10 703 Information Systems Services 0 0 0 0 0 0 0 0 0 0 11 700-5040 Liability Insurance 0 0 0 0 0 0 0 0 0 0
12 700-5300 City Attorney 0 0 0 0 0 0 0 0 0 0
Total Current Allocations $46 $5,131 $8,123 $108 $29 $1,520 $168 $111 $405 $0 MGT Consulting Group Page 10 of 142945
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Summary Schedule
Department Total
1 001-1000 City Council $234,338
2 001-1200 City Manager 714,493
3 001-1300 Human Resources 521,525
4 001-1400 City Clerk 185,709
5 001-1900 Fiscal Services 1,509,909
6 001-1910 Purchasing 367,700
7 001-3200 Building Maintenance 804,818
8 001-4500 Central Services 1,366,855
9 702 Fleet Maintenance 2,314,407
10 703 Information Systems Services 1,221,395
11 700-5040 Liability Insurance 1,128,898
12 700-5300 City Attorney 789,962
Total Current Allocations $11,160,009
001-1000 City Council
MGT Consulting Group Page 11 of 142946
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
001-1000 City Council Nature and Extent of Services
The City Council provides policy direction upon which all City actions, programs and priorities are based. The Council relies on the input from appropriate committees, commissions and others interested in the issues under consideration to assist in the public debates upon which policy is formulated. City Council extends its influence through review and comments on proposed federal and state legislation, and through participation in regionally oriented governing bodies.

City Council costs are distributed by the following functions:

Council Support - Fiscal - Costs have been allocated based on total operating budget per department.

Council Support - Personnel - Costs have been allocated based on number of FTE's per department.

Council Support-Agendas - Costs have been allocated based on number of agendas per department.

MGT Consulting Group Page 12 of 142947
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:1 001-1000 City Council
Description Amount General
Admin
Council
Support -
Fiscal
Council
Support -
Personnel
Council
SupportAgendas
Personnel Costs
Salaries S1 23,010 0 7,670 7,670 7,670
Salary % Split .00% 33.33% 33.33% 33.33%
Benefits S 48,146 0 16,049 16,049 16,049
Subtotal - Personnel Costs 71,156 0 23,719 23,719 23,719 Services & Supplies Cost
PRINTING/BINDING S 250 0 83 83 83
DUES/SUBSCRIPTIONS S 23,322 0 7,774 7,774 7,774
TRAVEL/CONFERENCES S 19,500 0 6,500 6,500 6,500
STAFF TRAINING S 1,500 0 500 500 500
GENERAL EXPENSES S 3,320 0 1,107 1,107 1,107
TELEPHONE SVC S 2,100 0 700 700 700
PROFESSIONAL SERVICES S 66,029 0 22,010 22,010 22,010
DEPARTMENTAL SUPPLIES S 1,150 0 383 383 383
FOOD/MEALS COST S 1,000 0 333 333 333
SUPPLIES & SERVICES S 5,000 0 1,667 1,667 1,667
COMMUNITY PROMOTION S 0 0 0 0 0
CITY COUNCIL-OTHER FUNDS S 0 0 0 0 0
COMPUTER SOFTWARE D 0 0 0 0 0
COMPUTER HARDWARE D 0 0 0 0 0
CAPITAL EQUIPMENT D 1,630 0 0 0 0
Subtotal - Services & Supplies 124,801 0 41,057 41,057 41,057 Department Cost Total 195,957 0 64,776 64,776 64,776
Adjustments to Cost
COMPUTER SOFTWARE D 0 0 0 0 0
COMPUTER HARDWARE D 0 0 0 0 0
CAPITAL EQUIPMENT D (1,630) 0 0 0 0
MGT Consulting Group Page 13 of 142948
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:1 001-1000 City Council
Description Amount General
Admin
Council
Support -
Fiscal
Council
Support -
Personnel
Council
SupportAgendas
Subtotal - Adjustments (1,630) 0 0 0 0
Total Costs After Adjustments 194,327 0 64,776 64,776 64,776 General Admin Distribution 0 0 0 0
Grand Total $194,327 $64,776 $64,776 $64,776
MGT Consulting Group Page 14 of 142949
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
B. Incoming Costs - (Default Spread Salary%) Dept:1 001-1000 City Council Department First
Incoming
Second
Incoming
Council
Support -
Fiscal
Council
Support -
Personnel
Council
SupportAgendas
1 Council Support - Fiscal $0 $152 $51 $51 $51
1 Council Support - Personnel 0 1,080 360 360 360
1 Council Support-Agendas 0 1,062 354 354 354
Subtotal - 001-1000 City Council 0 2,294 765 765 765
2 City Mgr Support-Fiscal 0 806 269 269 269
2 City Mgr Support-Personnel 0 5,722 1,907 1,907 1,907
Subtotal - 001-1200 City Manager 0 6,528 2,176 2,176 2,176 3 HR Support 0 8,975 2,992 2,992 2,992
Subtotal - 001-1300 Human Resources 0 8,975 2,992 2,992 2,992 4 City Clerk Support-Fiscal 0 62 21 21 21
4 City Clerk Support-Personnel 0 441 147 147 147
4 City Clerk Support-Agendas 0 1,358 453 453 453
Subtotal - 001-1400 City Clerk 0 1,861 620 620 620
5 Budget 0 934 311 311 311
5 Gen'l Accounting 0 635 212 212 212
5 Payroll 0 4,089 1,363 1,363 1,363
5 Accounts Payable 0 19,899 6,633 6,633 6,633
5 Business License 0 762 254 254 254
5 AR (Non-Utility Billing) 0 1,264 421 421 421
Subtotal - 001-1900 Fiscal Services 0 27,584 9,195 9,195 9,195 6 Purchasing A 0 990 330 330 330
6 Purchasing B 0 231 77 77 77
Subtotal - 001-1910 Purchasing 0 1,222 407 407 407
7 City Hall 0 9,031 3,010 3,010 3,010
Subtotal - 001-3200 Building Maintenance 0 9,031 3,010 3,010 3,010 8 Central Services- Fiscal 0 1,398 466 466 466
8 Central Services- Personnel 0 9,927 3,309 3,309 3,309 Subtotal - 001-4500 Central Services 0 11,325 3,775 3,775 3,775 10 Info Services Support 0 12,213 4,071 4,071 4,071
MGT Consulting Group Page 15 of 142950
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
B. Incoming Costs - (Default Spread Salary%) Dept:1 001-1000 City Council Department First
Incoming
Second
Incoming
Council
Support -
Fiscal
Council
Support -
Personnel
Council
SupportAgendas
10 Phone Support $0 $3,723 $1,241 $1,241 $1,241
10 Security 0 10,220 3,407 3,407 3,407
Subtotal - 703 Information Systems Services 0 26,157 8,719 8,719 8,719 Total Incoming 0 94,976 31,659 31,659 31,659
C. Total Allocated $289,303 $96,434 $96,434 $96,434

33.33% 33.33% 33.33%
MGT Consulting Group Page 16 of 142951
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Council Support - Fiscal Allocations Dept:1 001-1000 City Council Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 2,902,177 3.51% $2,271 $0 $2,271 $1,112 $3,383 (73) 67X Electric Operations Fund 30,157,589 36.43% 23,595 0 23,595 11,559 35,154 (68) 66X Water Operations Fund 7,396,954 8.93% 5,787 0 5,787 2,835 8,622 (57) 420 Traffic Control 1,073 0.00% 1 0 1 0 1
(49) 3XX Agency Funds 4,168 0.01% 3 0 3 2 5
(18) 001 Police 10,348,695 12.50% 8,097 0 8,097 3,967 12,063 1 001-1000 City Council 194,327 0.23% 152 0 152 0 152
2 001-1200 City Manager 682,109 0.82% 534 0 534 261 795 3 001-1300 Human Resources 528,626 0.64% 414 0 414 203 616 4 001-1400 City Clerk 158,480 0.19% 124 0 124 61 185
5 001-1900 Fiscal Services 1,584,322 1.91% 1,240 0 1,240 607 1,847 6 001-1910 Purchasing 339,414 0.41% 266 0 266 130 396
7 001-3200 Building Maintenance 760,500 0.92% 595 0 595 291 886 8 001-4500 Central Services 358,755 0.43% 281 0 281 138 418 9 702 Fleet Maintenance 1,906,839 2.30% 1,492 0 1,492 731 2,223 10 703 Information Systems Services 869,038 1.05% 680 0 680 333 1,013 11 700-5040 Liability Insurance 2,727,749 3.29% 2,134 0 2,134 1,046 3,180 12 700-5300 City Attorney 867,414 1.05% 679 0 679 332 1,011 15 001-1210 Economic Development 377,388 0.46% 295 0 295 145 440 16 001-1500 Elections 44,500 0.05% 35 0 35 17 52
17 001-2060 TV Government Access 147,793 0.18% 116 0 116 57 172 19 001-2210 Dispatch 982,865 1.19% 769 0 769 377 1,146
20 001-2300 Animal Control 308,056 0.37% 241 0 241 118 359 21 001-2400 Fire 3,584,207 4.33% 2,804 0 2,804 1,374 4,178 22 001-2700 Building & Safety 1,706,314 2.06% 1,335 0 1,335 654 1,989 23 001-2740 Code Enforcement 356,510 0.43% 279 0 279 137 416 24 001-2800 Planning 1,343,064 1.62% 1,051 0 1,051 515 1,566 25 001-3000 Engineering 2,475,703 2.99% 1,937 0 1,937 949 2,886 26 001-3600 Parks 768,983 0.93% 602 0 602 295 896
27 001-4000 Recreation 1,072,878 1.30% 839 0 839 411 1,251 28 001-4010 Aquatics 241,463 0.29% 189 0 189 93 281
29 001-4020 Day Care 58,486 0.07% 46 0 46 22 68
30 001-4050 Senior Center 139,609 0.17% 109 0 109 54 163 31 001-5400 Community Enhancement 102,900 0.12% 81 0 81 39 120 32 002 Developer Deposit Fund 235,497 0.28% 184 0 184 90 275 33 005 SA Adminstration 8,935 0.01% 7 0 7 3 10
34 100 Gas Tax Street 1,333,621 1.61% 1,043 0 1,043 511 1,555 37 110 C.D.B.G. 10,000 0.01% 8 0 8 4 12
38 111 Landscape Maintenance Assmt. Dist.#1 218,936 0.26% 171 0 171 84 255 39 132 Air Quality Improvement 3,000 0.00% 2 0 2 1 3
43 200 Special Donations 13,707 0.02% 11 0 11 5 16
45 201-4050 Senior Center 3,075 0.00% 2 0 2 1 4
MGT Consulting Group Page 17 of 142952
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Council Support - Fiscal Allocations Dept:1 001-1000 City Council Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
46 201-4060 Senior Center Advisory Board 5,300 0.01% $4 $0 $4 $2 $6 48 203 Police Volunteer 787 0.00% 1 0 1 0 1
62 451 Park Development 25,000 0.03% 20 0 20 10 29
64 600 Airport 231,145 0.28% 181 0 181 89 269
66 610 5800 Fixed Route 1,452,528 1.75% 1,136 0 1,136 557 1,693 67 610 5850 Dial-A-Ride 29,983 0.04% 23 0 23 11 35
87 690 Refuse 563,178 0.68% 441 0 441 216 656
89 700-5020 Workers Compensation 1,066,550 1.29% 834 0 834 409 1,243 90 700-5030 Unemployment Insurance 78,683 0.10% 62 0 62 30 92 92 761-3100 Account & Collection Service 1,425,078 1.72% 1,115 0 1,115 546 1,661 93 761-3110 Meter Reading & Service 571,833 0.69% 447 0 447 219 667 95 810 Successor Housing Agency 14,443 0.02% 11 0 11 6 17 96 830 Debt Service 1,750 0.00% 1 0 1 1 2
Subtotal 82,791,977 100.00% 64,776 0 64,776 31,659 96,434 Direct Bills 0 0
Total $64,776 $96,434
Basis Units: Total Operating Budget per department
Source:

MGT Consulting Group Page 18 of 142953
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Council Support - Personnel Allocations Dept:1 001-1000 City Council Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 14 4.67% $3,023 $0 $3,023 $1,502 $4,525 (73) 67X Electric Operations Fund 31 10.33% 6,693 0 6,693 3,327 10,020 (68) 66X Water Operations Fund 24 8.00% 5,182 0 5,182 2,576 7,758 (18) 001 Police 38 12.67% 8,205 0 8,205 4,078 12,283
1 001-1000 City Council 5 1.67% 1,080 0 1,080 0 1,080
2 001-1200 City Manager 2 0.67% 432 0 432 215 646
3 001-1300 Human Resources 3 1.00% 648 0 648 322 970
4 001-1400 City Clerk 2 0.67% 432 0 432 215 646
5 001-1900 Fiscal Services 10 3.33% 2,159 0 2,159 1,073 3,232 6 001-1910 Purchasing 3 1.00% 648 0 648 322 970
7 001-3200 Building Maintenance 6 2.00% 1,296 0 1,296 644 1,939 9 702 Fleet Maintenance 7 2.33% 1,511 0 1,511 751 2,263 10 703 Information Systems Services 2 0.67% 432 0 432 215 646 11 700-5040 Liability Insurance 3 1.00% 648 0 648 322 970 15 001-1210 Economic Development 1 0.33% 216 0 216 107 323 17 001-2060 TV Government Access 1 0.33% 216 0 216 107 323 19 001-2210 Dispatch 10 3.33% 2,159 0 2,159 1,073 3,232 22 001-2700 Building & Safety 3 1.00% 648 0 648 322 970 23 001-2740 Code Enforcement 4 1.33% 864 0 864 429 1,293 24 001-2800 Planning 3 1.00% 648 0 648 322 970
25 001-3000 Engineering 7 2.33% 1,511 0 1,511 751 2,263 26 001-3600 Parks 7 2.33% 1,511 0 1,511 751 2,263
27 001-4000 Recreation 15 5.00% 3,239 0 3,239 1,610 4,849 28 001-4010 Aquatics 26 8.67% 5,614 0 5,614 2,790 8,404 30 001-4050 Senior Center 6 2.00% 1,296 0 1,296 644 1,939 34 100 Gas Tax Street 14 4.67% 3,023 0 3,023 1,502 4,525 38 111 Landscape Maintenance Assmt. Dist.#1 2 0.67% 432 0 432 215 646 64 600 Airport 5 1.67% 1,080 0 1,080 537 1,616
66 610 5800 Fixed Route 18 6.00% 3,887 0 3,887 1,932 5,818 67 610 5850 Dial-A-Ride 3 1.00% 648 0 648 322 970
87 690 Refuse 5 1.67% 1,080 0 1,080 537 1,616
89 700-5020 Workers Compensation 3 1.00% 648 0 648 322 970 90 700-5030 Unemployment Insurance 2 0.67% 432 0 432 215 646 92 761-3100 Account & Collection Service 10 3.33% 2,159 0 2,159 1,073 3,232 93 761-3110 Meter Reading & Service 5 1.67% 1,080 0 1,080 537 1,616 MGT Consulting Group Page 19 of 142954
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Council Support - Personnel Allocations Dept:1 001-1000 City Council Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
Subtotal 300 100.00% 64,776 0 64,776 31,659 96,434
Direct Bills 0 0
Total $64,776 $96,434
Basis Units: Number of FTE's per department
Source:

MGT Consulting Group Page 20 of 142955
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Council Support-Agendas Allocations Dept:1 001-1000 City Council Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(73) 67X Electric Operations Fund 14.00 7.65% $4,956 $0 $4,956 $2,462 $7,418 (68) 66X Water Operations Fund 21.00 11.48% 7,433 0 7,433 3,694 11,127 (18) 001 Police 4.00 2.19% 1,416 0 1,416 704 2,119
1 001-1000 City Council 3.00 1.64% 1,062 0 1,062 0 1,062 2 001-1200 City Manager 10.00 5.46% 3,540 0 3,540 1,759 5,298 3 001-1300 Human Resources 9.00 4.92% 3,186 0 3,186 1,583 4,769 4 001-1400 City Clerk 1.00 0.55% 354 0 354 176 530
5 001-1900 Fiscal Services 20.00 10.93% 7,079 0 7,079 3,518 10,597 7 001-3200 Building Maintenance 5.50 3.01% 1,947 0 1,947 967 2,914 9 702 Fleet Maintenance 5.00 2.73% 1,770 0 1,770 879 2,649 10 703 Information Systems Services 2.00 1.09% 708 0 708 352 1,060 13 001-1800 City Attorney 1.00 0.55% 354 0 354 176 530
15 001-1210 Economic Development 11.00 6.01% 3,894 0 3,894 1,935 5,828 16 001-1500 Elections 5.00 2.73% 1,770 0 1,770 879 2,649 22 001-2700 Building & Safety 4.00 2.19% 1,416 0 1,416 704 2,119 23 001-2740 Code Enforcement 2.00 1.09% 708 0 708 352 1,060 24 001-2800 Planning 16.00 8.74% 5,663 0 5,663 2,814 8,478 25 001-3000 Engineering 23.50 12.84% 8,318 0 8,318 4,133 12,451 26 001-3600 Parks 8.00 4.37% 2,832 0 2,832 1,407 4,239
64 600 Airport 1.00 0.55% 354 0 354 176 530
65 610 Transit Operations 7.00 3.83% 2,478 0 2,478 1,231 3,709 87 690 Refuse 2.00 1.09% 708 0 708 352 1,060
95 810 Successor Housing Agency 4.00 2.19% 1,416 0 1,416 704 2,119 99 850 Successor Agency 4.00 2.19% 1,416 0 1,416 704 2,119 Subtotal 183.00 100.00% 64,776 0 64,776 31,659 96,434
Direct Bills 0 0
Total $64,776 $96,434
Basis Units: Number of agendas per department
Source:

MGT Consulting Group Page 21 of 142956
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Allocation Summary Dept:1 001-1000 City Council
Department Council
Support -
Fiscal
Council
Support -
Personnel
Council
SupportAgendas
Total
(81) 68X Wastewater Operations Fund $3,383 $4,525 $0 $7,908 (73) 67X Electric Operations Fund 35,154 10,020 7,418 52,592 (68) 66X Water Operations Fund 8,622 7,758 11,127 27,507 (57) 420 Traffic Control 1 0 0 1
(49) 3XX Agency Funds 5 0 0 5
(18) 001 Police 12,063 12,283 2,119 26,466
1 001-1000 City Council 152 1,080 1,062 2,294
2 001-1200 City Manager 795 646 5,298 6,740
3 001-1300 Human Resources 616 970 4,769 6,355
4 001-1400 City Clerk 185 646 530 1,361
5 001-1900 Fiscal Services 1,847 3,232 10,597 15,676
6 001-1910 Purchasing 396 970 0 1,365
7 001-3200 Building Maintenance 886 1,939 2,914 5,740
8 001-4500 Central Services 418 0 0 418
9 702 Fleet Maintenance 2,223 2,263 2,649 7,135
10 703 Information Systems Services 1,013 646 1,060 2,719 11 700-5040 Liability Insurance 3,180 970 0 4,149
12 700-5300 City Attorney 1,011 0 0 1,011
13 001-1800 City Attorney 0 0 530 530
15 001-1210 Economic Development 440 323 5,828 6,591
16 001-1500 Elections 52 0 2,649 2,701
17 001-2060 TV Government Access 172 323 0 496
19 001-2210 Dispatch 1,146 3,232 0 4,378
20 001-2300 Animal Control 359 0 0 359
21 001-2400 Fire 4,178 0 0 4,178
22 001-2700 Building & Safety 1,989 970 2,119 5,078
23 001-2740 Code Enforcement 416 1,293 1,060 2,768
24 001-2800 Planning 1,566 970 8,478 11,013
25 001-3000 Engineering 2,886 2,263 12,451 17,600
26 001-3600 Parks 896 2,263 4,239 7,398
27 001-4000 Recreation 1,251 4,849 0 6,099
28 001-4010 Aquatics 281 8,404 0 8,686
29 001-4020 Day Care 68 0 0 68
30 001-4050 Senior Center 163 1,939 0 2,102
31 001-5400 Community Enhancement 120 0 0 120
32 002 Developer Deposit Fund 275 0 0 275
33 005 SA Adminstration 10 0 0 10
34 100 Gas Tax Street 1,555 4,525 0 6,080
37 110 C.D.B.G. 12 0 0 12
38 111 Landscape Maintenance Assmt. Dist.#1 255 646 0 902 39 132 Air Quality Improvement 3 0 0 3
MGT Consulting Group Page 22 of 142957
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Allocation Summary Dept:1 001-1000 City Council
Department Council
Support -
Fiscal
Council
Support -
Personnel
Council
SupportAgendas
Total
43 200 Special Donations $16 $0 $0 $16
45 201-4050 Senior Center 4 0 0 4
46 201-4060 Senior Center Advisory Board 6 0 0 6
48 203 Police Volunteer 1 0 0 1
62 451 Park Development 29 0 0 29
64 600 Airport 269 1,616 530 2,415
65 610 Transit Operations 0 0 3,709 3,709
66 610 5800 Fixed Route 1,693 5,818 0 7,511
67 610 5850 Dial-A-Ride 35 970 0 1,005
87 690 Refuse 656 1,616 1,060 3,332
89 700-5020 Workers Compensation 1,243 970 0 2,213
90 700-5030 Unemployment Insurance 92 646 0 738
92 761-3100 Account & Collection Service 1,661 3,232 0 4,894 93 761-3110 Meter Reading & Service 667 1,616 0 2,283
95 810 Successor Housing Agency 17 0 2,119 2,136
96 830 Debt Service 2 0 0 2
99 850 Successor Agency 0 0 2,119 2,119
Total $96,434 $96,434 $96,434 $289,303
001-1200 City Manager
MGT Consulting Group Page 23 of 142958
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
001-1200 City Manager Nature and Extent of Services
The Office of the City Manager is responsible for the implementation and administration of goals, policies, procedures, and programs adopted by the City Council. This requires ongoing planning, organization, direction, and evaluation of the City’s programs and resources. The City Manager’s Office researches and prepares recommendations for consideration by the City Council on issues facing the City. The City Manager’s Office is also responsible for the implementation of the City’s Strategic Plan Goals and Objectives adopted by the City Council.

City Manager costs are distributed by the following functions:

City Mgr Support-Fiscal - Costs have been allocated based on total operating budget per department.

City Mgr Support-Personnel - Costs have been allocated based on number of FTE's per department.

MGT Consulting Group Page 24 of 142959
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:2 001-1200 City Manager
Description Amount General
Admin
City Mgr
SupportFiscal
City Mgr
SupportPersonnel
Personnel Costs
Salaries S1 353,766 0 176,883 176,883
Salary % Split .00% 50.00% 50.00%
Benefits S 229,989 0 114,995 114,995
Subtotal - Personnel Costs 583,755 0 291,878 291,878
Services & Supplies Cost
ADVERTISING/PUBLISHING S 2,000 0 1,000 1,000
PRINTING/BINDING S 165 0 83 83
DUES/SUBSCRIPTIONS S 3,575 0 1,788 1,788
POSTAGE/MAILING COSTS S 250 0 125 125
TRAVEL/CONFERENCES S 9,201 0 4,601 4,601
STAFF TRAINING S 2,260 0 1,130 1,130
GENERAL EXPENSES S 324 0 162 162
OVERTIME MEALS S 315 0 158 158
VISION ALLOWANCE S 575 0 288 288
TELEPHONE SVC S 1,800 0 900 900
REPAIR/MAINT-SOFTWARE S 4,192 0 2,096 2,096
PROFESSIONAL SERVICES S 70,010 0 35,005 35,005
DEPARTMENTAL SUPPLIES S 3,950 0 1,975 1,975
FOOD/MEALS COST S 207 0 104 104
SUPPLIES & SERVICES S (470) 0 (235) (235)
COMMUNITY PROMOTIONS S 0 0 0 0
CITY MGR- OTHER FUNDS S 0 0 0 0
(222) ARPA FUND S 0 0 0 0
OFF FURN/EQUIP/FIXTURES D 0 0 0 0
COMPUTER HARDWARE D 0 0 0 0
COMPUTER SOFTWARE D 0 0 0 0
INTERFUND SERVICE PYMTS D 0 0 0 0
DEBT SERVICE D 0 0 0 0
MGT Consulting Group Page 25 of 142960
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:2 001-1200 City Manager
Description Amount General
Admin
City Mgr
SupportFiscal
City Mgr
SupportPersonnel
CAPITAL EQUIPMENT D 5,092 0 0 0
Subtotal - Services & Supplies 103,446 0 49,177 49,177
Department Cost Total 687,201 0 341,055 341,055
Adjustments to Cost
OFF FURN/EQUIP/FIXTURES D 0 0 0 0
COMPUTER HARDWARE D 0 0 0 0
COMPUTER SOFTWARE D 0 0 0 0
INTERFUND SERVICE PYMTS D 0 0 0 0
DEBT SERVICE D 0 0 0 0
CAPITAL EQUIPMENT D (5,092) 0 0 0
Subtotal - Adjustments (5,092) 0 0 0
Total Costs After Adjustments 682,109 0 341,055 341,055 General Admin Distribution 0 0 0
Grand Total $682,109 $341,055 $341,055
MGT Consulting Group Page 26 of 142961
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
B. Incoming Costs - (Default Spread Salary%) Dept:2 001-1200 City Manager Department First
Incoming
Second
Incoming
City Mgr
SupportFiscal
City Mgr
SupportPersonnel
1 Council Support - Fiscal $534 $261 $398 $398
1 Council Support - Personnel 432 215 323 323
1 Council Support-Agendas 3,540 1,759 2,649 2,649
Subtotal - 001-1000 City Council 4,505 2,235 3,370 3,370 2 City Mgr Support-Fiscal 0 2,828 1,414 1,414
2 City Mgr Support-Personnel 0 2,289 1,144 1,144
Subtotal - 001-1200 City Manager 0 5,117 2,559 2,559
3 HR Support 0 3,590 1,795 1,795
Subtotal - 001-1300 Human Resources 0 3,590 1,795 1,795 4 City Clerk Support-Fiscal 0 218 109 109
4 City Clerk Support-Personnel 0 176 88 88
4 City Clerk Support-Agendas 0 4,528 2,264 2,264
4 City Clerk Support-Boards & Comm 0 9,062 4,531 4,531
Subtotal - 001-1400 City Clerk 0 13,984 6,992 6,992
5 Budget 0 3,279 1,640 1,640
5 Gen'l Accounting 0 1,537 768 768
5 Payroll 0 1,636 818 818
5 Accounts Payable 0 2,136 1,068 1,068
5 Business License 0 2,676 1,338 1,338
5 AR (Non-Utility Billing) 0 1,818 909 909
Subtotal - 001-1900 Fiscal Services 0 13,081 6,540 6,540 6 Purchasing A 0 2,869 1,434 1,434
6 Purchasing B 0 432 216 216
Subtotal - 001-1910 Purchasing 0 3,301 1,650 1,650
7 City Hall 0 7,225 3,613 3,613
Subtotal - 001-3200 Building Maintenance 0 7,225 3,613 3,613 8 Central Services- Fiscal 0 4,907 2,454 2,454
8 Central Services- Personnel 0 3,971 1,985 1,985
MGT Consulting Group Page 27 of 142962
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
B. Incoming Costs - (Default Spread Salary%) Dept:2 001-1200 City Manager Department First
Incoming
Second
Incoming
City Mgr
SupportFiscal
City Mgr
SupportPersonnel
Subtotal - 001-4500 Central Services $0 $8,878 $4,439 $4,439 10 Info Services Support 0 21,373 10,687 10,687
10 Phone Support 0 6,382 3,191 3,191
10 Security 0 8,176 4,088 4,088
Subtotal - 703 Information Systems Services 0 35,932 17,966 17,966 12 Attorney Support 0 46,470 23,235 23,235
Subtotal - 700-5300 City Attorney 0 46,470 23,235 23,235 Total Incoming 4,505 139,813 72,159 72,159
C. Total Allocated $826,427 $413,213 $413,213

50.00% 50.00%
MGT Consulting Group Page 28 of 142963
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
City Mgr Support-Fiscal Allocations Dept:2 001-1200 City Manager Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 2,902,177 3.51% $12,034 $0 $12,034 $2,477 $14,511 (73) 67X Electric Operations Fund 30,157,589 36.43% 125,052 0 125,052 25,736 150,788 (68) 66X Water Operations Fund 7,396,954 8.93% 30,672 0 30,672 6,313 36,985 (57) 420 Traffic Control 1,073 0.00% 4 0 4 1 5
(49) 3XX Agency Funds 4,168 0.01% 17 0 17 4 21
(18) 001 Police 10,348,695 12.50% 42,912 0 42,912 8,832 51,744 1 001-1000 City Council 194,327 0.23% 806 0 806 0 806
2 001-1200 City Manager 682,109 0.82% 2,828 0 2,828 0 2,828 3 001-1300 Human Resources 528,626 0.64% 2,192 0 2,192 451 2,643 4 001-1400 City Clerk 158,480 0.19% 657 0 657 135 792
5 001-1900 Fiscal Services 1,584,322 1.91% 6,570 0 6,570 1,352 7,922 6 001-1910 Purchasing 339,414 0.41% 1,407 0 1,407 290 1,697 7 001-3200 Building Maintenance 760,500 0.92% 3,154 0 3,154 649 3,803 8 001-4500 Central Services 358,755 0.43% 1,488 0 1,488 306 1,794 9 702 Fleet Maintenance 1,906,839 2.30% 7,907 0 7,907 1,627 9,534 10 703 Information Systems Services 869,038 1.05% 3,604 0 3,604 742 4,345 11 700-5040 Liability Insurance 2,727,749 3.29% 11,311 0 11,311 2,328 13,639 12 700-5300 City Attorney 867,414 1.05% 3,597 0 3,597 740 4,337 15 001-1210 Economic Development 377,388 0.46% 1,565 0 1,565 322 1,887 16 001-1500 Elections 44,500 0.05% 185 0 185 38 223
17 001-2060 TV Government Access 147,793 0.18% 613 0 613 126 739 19 001-2210 Dispatch 982,865 1.19% 4,076 0 4,076 839 4,914 20 001-2300 Animal Control 308,056 0.37% 1,277 0 1,277 263 1,540 21 001-2400 Fire 3,584,207 4.33% 14,862 0 14,862 3,059 17,921 22 001-2700 Building & Safety 1,706,314 2.06% 7,075 0 7,075 1,456 8,532 23 001-2740 Code Enforcement 356,510 0.43% 1,478 0 1,478 304 1,783 24 001-2800 Planning 1,343,064 1.62% 5,569 0 5,569 1,146 6,715 25 001-3000 Engineering 2,475,703 2.99% 10,266 0 10,266 2,113 12,379 26 001-3600 Parks 768,983 0.93% 3,189 0 3,189 656 3,845 27 001-4000 Recreation 1,072,878 1.30% 4,449 0 4,449 916 5,364 28 001-4010 Aquatics 241,463 0.29% 1,001 0 1,001 206 1,207 29 001-4020 Day Care 58,486 0.07% 243 0 243 50 292
30 001-4050 Senior Center 139,609 0.17% 579 0 579 119 698 31 001-5400 Community Enhancement 102,900 0.12% 427 0 427 88 515 32 002 Developer Deposit Fund 235,497 0.28% 977 0 977 201 1,177 33 005 SA Adminstration 8,935 0.01% 37 0 37 8 45
34 100 Gas Tax Street 1,333,621 1.61% 5,530 0 5,530 1,138 6,668 37 110 C.D.B.G. 10,000 0.01% 41 0 41 9 50
38 111 Landscape Maintenance Assmt. Dist.#1 218,936 0.26% 908 0 908 187 1,095 39 132 Air Quality Improvement 3,000 0.00% 12 0 12 3 15 43 200 Special Donations 13,707 0.02% 57 0 57 12 69
45 201-4050 Senior Center 3,075 0.00% 13 0 13 3 15
MGT Consulting Group Page 29 of 142964
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
City Mgr Support-Fiscal Allocations Dept:2 001-1200 City Manager Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
46 201-4060 Senior Center Advisory Board 5,300 0.01% $22 $0 $22 $5 $27 48 203 Police Volunteer 787 0.00% 3 0 3 1 4
62 451 Park Development 25,000 0.03% 104 0 104 21 125
64 600 Airport 231,145 0.28% 958 0 958 197 1,156
66 610 5800 Fixed Route 1,452,528 1.75% 6,023 0 6,023 1,240 7,263 67 610 5850 Dial-A-Ride 29,983 0.04% 124 0 124 26 150
87 690 Refuse 563,178 0.68% 2,335 0 2,335 481 2,816
89 700-5020 Workers Compensation 1,066,550 1.29% 4,423 0 4,423 910 5,333 90 700-5030 Unemployment Insurance 78,683 0.10% 326 0 326 67 393 92 761-3100 Account & Collection Service 1,425,078 1.72% 5,909 0 5,909 1,216 7,125 93 761-3110 Meter Reading & Service 571,833 0.69% 2,371 0 2,371 488 2,859 95 810 Successor Housing Agency 14,443 0.02% 60 0 60 12 72 96 830 Debt Service 1,750 0.00% 7 0 7 1 9
Subtotal 82,791,977 100.00% 343,307 0 343,307 69,906 413,213 Direct Bills 0 0
Total $343,307 $413,213
Basis Units: Total Operating Budget per department
Source:

MGT Consulting Group Page 30 of 142965
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
City Mgr Support-Personnel Allocations Dept:2 001-1200 City Manager Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 14 4.67% $16,021 $0 $16,021 $3,340 $19,361 (73) 67X Electric Operations Fund 31 10.33% 35,475 0 35,475 7,396 42,871 (68) 66X Water Operations Fund 24 8.00% 27,465 0 27,465 5,726 33,191 (18) 001 Police 38 12.67% 43,486 0 43,486 9,066 52,552
1 001-1000 City Council 5 1.67% 5,722 0 5,722 0 5,722
2 001-1200 City Manager 2 0.67% 2,289 0 2,289 0 2,289
3 001-1300 Human Resources 3 1.00% 3,433 0 3,433 716 4,149 4 001-1400 City Clerk 2 0.67% 2,289 0 2,289 477 2,766
5 001-1900 Fiscal Services 10 3.33% 11,444 0 11,444 2,386 13,829 6 001-1910 Purchasing 3 1.00% 3,433 0 3,433 716 4,149
7 001-3200 Building Maintenance 6 2.00% 6,866 0 6,866 1,432 8,298 9 702 Fleet Maintenance 7 2.33% 8,010 0 8,010 1,670 9,681 10 703 Information Systems Services 2 0.67% 2,289 0 2,289 477 2,766 11 700-5040 Liability Insurance 3 1.00% 3,433 0 3,433 716 4,149 15 001-1210 Economic Development 1 0.33% 1,144 0 1,144 239 1,383 17 001-2060 TV Government Access 1 0.33% 1,144 0 1,144 239 1,383 19 001-2210 Dispatch 10 3.33% 11,444 0 11,444 2,386 13,829 22 001-2700 Building & Safety 3 1.00% 3,433 0 3,433 716 4,149 23 001-2740 Code Enforcement 4 1.33% 4,577 0 4,577 954 5,532 24 001-2800 Planning 3 1.00% 3,433 0 3,433 716 4,149
25 001-3000 Engineering 7 2.33% 8,010 0 8,010 1,670 9,681 26 001-3600 Parks 7 2.33% 8,010 0 8,010 1,670 9,681
27 001-4000 Recreation 15 5.00% 17,165 0 17,165 3,579 20,744 28 001-4010 Aquatics 26 8.67% 29,753 0 29,753 6,203 35,957 30 001-4050 Senior Center 6 2.00% 6,866 0 6,866 1,432 8,298 34 100 Gas Tax Street 14 4.67% 16,021 0 16,021 3,340 19,361 38 111 Landscape Maintenance Assmt. Dist.#1 2 0.67% 2,289 0 2,289 477 2,766 64 600 Airport 5 1.67% 5,722 0 5,722 1,193 6,915
66 610 5800 Fixed Route 18 6.00% 20,598 0 20,598 4,295 24,893 67 610 5850 Dial-A-Ride 3 1.00% 3,433 0 3,433 716 4,149 87 690 Refuse 5 1.67% 5,722 0 5,722 1,193 6,915
89 700-5020 Workers Compensation 3 1.00% 3,433 0 3,433 716 4,149 90 700-5030 Unemployment Insurance 2 0.67% 2,289 0 2,289 477 2,766 92 761-3100 Account & Collection Service 10 3.33% 11,444 0 11,444 2,386 13,829 93 761-3110 Meter Reading & Service 5 1.67% 5,722 0 5,722 1,193 6,915 MGT Consulting Group Page 31 of 142966
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
City Mgr Support-Personnel Allocations Dept:2 001-1200 City Manager Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
Subtotal 300 100.00% 343,307 0 343,307 69,906 413,213
Direct Bills 0 0
Total $343,307 $413,213
Basis Units: Number of FTE's per department
Source:

MGT Consulting Group Page 32 of 142967
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Allocation Summary Dept:2 001-1200 City Manager
Department City Mgr
SupportFiscal
City Mgr
SupportPersonnel
Total
(81) 68X Wastewater Operations Fund $14,511 $19,361 $33,872 (73) 67X Electric Operations Fund 150,788 42,871 193,660 (68) 66X Water Operations Fund 36,985 33,191 70,176
(57) 420 Traffic Control 5 0 5
(49) 3XX Agency Funds 21 0 21
(18) 001 Police 51,744 52,552 104,296
1 001-1000 City Council 806 5,722 6,528
2 001-1200 City Manager 2,828 2,289 5,117
3 001-1300 Human Resources 2,643 4,149 6,792
4 001-1400 City Clerk 792 2,766 3,558
5 001-1900 Fiscal Services 7,922 13,829 21,751
6 001-1910 Purchasing 1,697 4,149 5,846
7 001-3200 Building Maintenance 3,803 8,298 12,100
8 001-4500 Central Services 1,794 0 1,794
9 702 Fleet Maintenance 9,534 9,681 19,215
10 703 Information Systems Services 4,345 2,766 7,111
11 700-5040 Liability Insurance 13,639 4,149 17,788
12 700-5300 City Attorney 4,337 0 4,337
15 001-1210 Economic Development 1,887 1,383 3,270
16 001-1500 Elections 223 0 223
17 001-2060 TV Government Access 739 1,383 2,122
19 001-2210 Dispatch 4,914 13,829 18,744
20 001-2300 Animal Control 1,540 0 1,540
21 001-2400 Fire 17,921 0 17,921
22 001-2700 Building & Safety 8,532 4,149 12,680
23 001-2740 Code Enforcement 1,783 5,532 7,314
24 001-2800 Planning 6,715 4,149 10,864
25 001-3000 Engineering 12,379 9,681 22,059
26 001-3600 Parks 3,845 9,681 13,526
27 001-4000 Recreation 5,364 20,744 26,109
28 001-4010 Aquatics 1,207 35,957 37,164
29 001-4020 Day Care 292 0 292
30 001-4050 Senior Center 698 8,298 8,996
31 001-5400 Community Enhancement 515 0 515
32 002 Developer Deposit Fund 1,177 0 1,177
33 005 SA Adminstration 45 0 45
34 100 Gas Tax Street 6,668 19,361 26,029
37 110 C.D.B.G. 50 0 50
38 111 Landscape Maintenance Assmt. Dist.#1 1,095 2,766 3,861 39 132 Air Quality Improvement 15 0 15
43 200 Special Donations 69 0 69
MGT Consulting Group Page 33 of 142968
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Allocation Summary Dept:2 001-1200 City Manager
Department City Mgr
SupportFiscal
City Mgr
SupportPersonnel
Total
45 201-4050 Senior Center $15 $0 $15
46 201-4060 Senior Center Advisory Board 27 0 27
48 203 Police Volunteer 4 0 4
62 451 Park Development 125 0 125
64 600 Airport 1,156 6,915 8,070
66 610 5800 Fixed Route 7,263 24,893 32,156
67 610 5850 Dial-A-Ride 150 4,149 4,299
87 690 Refuse 2,816 6,915 9,731
89 700-5020 Workers Compensation 5,333 4,149 9,482
90 700-5030 Unemployment Insurance 393 2,766 3,159
92 761-3100 Account & Collection Service 7,125 13,829 20,955 93 761-3110 Meter Reading & Service 2,859 6,915 9,774
95 810 Successor Housing Agency 72 0 72
96 830 Debt Service 9 0 9
Total $413,213 $413,213 $826,427
001-1300 Human Resources
MGT Consulting Group Page 34 of 142969
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
001-1300 Human Resources Nature and Extent of Services
The Human Resources Department is comprised of 4 divisions offering a variety of services to the general public, city departments and city staff in order to promote the health, well-being, safety, economic and career growth of its many talented and hard-working employees.

Human Resources costs are distributed by the following function:

HR Support - Costs have been allocated based on number of FTE's per department.

MGT Consulting Group Page 35 of 142970
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:3 001-1300 Human Resources
Description Amount General
Admin
HR Support
Personnel Costs
Salaries S1 116,215 0 116,215
Salary % Split .00% 100.00%
Benefits S 63,467 0 63,467
Subtotal - Personnel Costs 179,682 0 179,682
Services & Supplies Cost
ADVERTISING/PUBLISHING S 4,835 0 4,835
PRINTING/BINDING S 165 0 165
DEPARTMENTAL SUPPLIES S 0 0 0
DUES/SUBSCRIPTIONS S 2,000 0 2,000
POSTAGE/MAILING COSTS S 300 0 300
TRAVEL/CONFERENCES S 4,500 0 4,500
STAFF TRAINING S 2,500 0 2,500
MILEAGE REIMB S 1,000 0 1,000
OVERTIME MEALS S 48 0 48
TUITION/BOOKS REIMBURSEMENT S 4,000 0 4,000
VISION ALLOWANCE S 527 0 527
TELEPHONE SVC S 420 0 420
FINES/ASSESSMENTS S 0 0 0
REPAIR/MAINT-EQUIP & SOFTWARES 34,791 0 34,791
PERSONNEL TEST COSTS S 0 0 0
PROFESSIONAL SERVICES S 214,605 0 214,605
SAFETY & EOC OPERATIONS S 0 0 0
MEDICAL/PHYSICAL EXAMS S 16,324 0 16,324
DEPARTMENTAL SUPPLIES S 4,000 0 4,000
HOLIDAY LUNCHEON S 7,000 0 7,000
SPECIAL EMPLOYEE PROGRAMS S 0 0 0
SUPPLIES & SERVICES S 51,929 0 51,929
DEBT SERVICE D 0 0 0
MGT Consulting Group Page 36 of 142971
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:3 001-1300 Human Resources
Description Amount General
Admin
HR Support
CONTRA EXPENDITURE D 0 0 0
CAPITAL EQUIPMENT D 7,000 0 0
Subtotal - Services & Supplies 355,944 0 348,944
Department Cost Total 535,626 0 528,626
Adjustments to Cost
DEBT SERVICE D 0 0 0
CONTRA EXPENDITURE D 0 0 0
CAPITAL EQUIPMENT D (7,000) 0 0
Subtotal - Adjustments (7,000) 0 0
Total Costs After Adjustments 528,626 0 528,626
General Admin Distribution 0 0
Grand Total $528,626 $528,626
MGT Consulting Group Page 37 of 142972
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
B. Incoming Costs - (Default Spread Salary%) Dept:3 001-1300 Human Resources Department First
Incoming
Second
Incoming
HR Support
1 Council Support - Fiscal $414 $203 $616
1 Council Support - Personnel 648 322 970
1 Council Support-Agendas 3,186 1,583 4,769
Subtotal - 001-1000 City Council 4,247 2,107 6,355
2 City Mgr Support-Fiscal 2,192 451 2,643
2 City Mgr Support-Personnel 3,433 716 4,149
Subtotal - 001-1200 City Manager 5,625 1,167 6,792
3 HR Support 0 5,385 5,385
Subtotal - 001-1300 Human Resources 0 5,385 5,385
4 City Clerk Support-Fiscal 0 169 169
4 City Clerk Support-Personnel 0 264 264
4 City Clerk Support-Agendas 0 4,075 4,075
Subtotal - 001-1400 City Clerk 0 4,508 4,508
5 Budget 0 2,541 2,541
5 Gen'l Accounting 0 817 817
5 Payroll 0 2,454 2,454
5 Accounts Payable 0 3,021 3,021
5 Business License 0 2,074 2,074
5 AR (Non-Utility Billing) 0 1,643 1,643
Subtotal - 001-1900 Fiscal Services 0 12,549 12,549
6 Purchasing A 0 1,195 1,195
6 Purchasing B 0 118 118
Subtotal - 001-1910 Purchasing 0 1,313 1,313
7 City Hall 0 5,419 5,419
Subtotal - 001-3200 Building Maintenance 0 5,419 5,419
8 Central Services- Fiscal 0 3,803 3,803
8 Central Services- Personnel 0 5,956 5,956
Subtotal - 001-4500 Central Services 0 9,759 9,759
10 Info Services Support 0 12,213 12,213
MGT Consulting Group Page 38 of 142973
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
B. Incoming Costs - (Default Spread Salary%) Dept:3 001-1300 Human Resources Department First
Incoming
Second
Incoming
HR Support
10 Phone Support $0 $2,659 $2,659
10 Security 0 6,132 6,132
Subtotal - 703 Information Systems Services 0 21,005 21,005 12 Attorney Support 0 4,732 4,732
Subtotal - 700-5300 City Attorney 0 4,732 4,732
Total Incoming 9,872 67,944 77,816
C. Total Allocated $606,442 $606,442
100.00%
MGT Consulting Group Page 39 of 142974
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
HR Support Allocations Dept:3 001-1300 Human Resources
Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 14 4.67% $25,130 $0 $25,130 $3,280 $28,410 (73) 67X Electric Operations Fund 31 10.33% 55,645 0 55,645 7,263 62,908 (68) 66X Water Operations Fund 24 8.00% 43,080 0 43,080 5,623 48,703 (18) 001 Police 38 12.67% 68,210 0 68,210 8,903 77,113
1 001-1000 City Council 5 1.67% 8,975 0 8,975 0 8,975
2 001-1200 City Manager 2 0.67% 3,590 0 3,590 0 3,590
3 001-1300 Human Resources 3 1.00% 5,385 0 5,385 0 5,385 4 001-1400 City Clerk 2 0.67% 3,590 0 3,590 469 4,059
5 001-1900 Fiscal Services 10 3.33% 17,950 0 17,950 2,343 20,293 6 001-1910 Purchasing 3 1.00% 5,385 0 5,385 703 6,088
7 001-3200 Building Maintenance 6 2.00% 10,770 0 10,770 1,406 12,176 9 702 Fleet Maintenance 7 2.33% 12,565 0 12,565 1,640 14,205 10 703 Information Systems Services 2 0.67% 3,590 0 3,590 469 4,059 11 700-5040 Liability Insurance 3 1.00% 5,385 0 5,385 703 6,088 15 001-1210 Economic Development 1 0.33% 1,795 0 1,795 234 2,029 17 001-2060 TV Government Access 1 0.33% 1,795 0 1,795 234 2,029 19 001-2210 Dispatch 10 3.33% 17,950 0 17,950 2,343 20,293 22 001-2700 Building & Safety 3 1.00% 5,385 0 5,385 703 6,088 23 001-2740 Code Enforcement 4 1.33% 7,180 0 7,180 937 8,117 24 001-2800 Planning 3 1.00% 5,385 0 5,385 703 6,088
25 001-3000 Engineering 7 2.33% 12,565 0 12,565 1,640 14,205 26 001-3600 Parks 7 2.33% 12,565 0 12,565 1,640 14,205
27 001-4000 Recreation 15 5.00% 26,925 0 26,925 3,514 30,439 28 001-4010 Aquatics 26 8.67% 46,670 0 46,670 6,092 52,761 30 001-4050 Senior Center 6 2.00% 10,770 0 10,770 1,406 12,176 34 100 Gas Tax Street 14 4.67% 25,130 0 25,130 3,280 28,410 38 111 Landscape Maintenance Assmt. Dist.#1 2 0.67% 3,590 0 3,590 469 4,059 64 600 Airport 5 1.67% 8,975 0 8,975 1,171 10,146
66 610 5800 Fixed Route 18 6.00% 32,310 0 32,310 4,217 36,527 67 610 5850 Dial-A-Ride 3 1.00% 5,385 0 5,385 703 6,088 87 690 Refuse 5 1.67% 8,975 0 8,975 1,171 10,146
89 700-5020 Workers Compensation 3 1.00% 5,385 0 5,385 703 6,088 90 700-5030 Unemployment Insurance 2 0.67% 3,590 0 3,590 469 4,059 92 761-3100 Account & Collection Service 10 3.33% 17,950 0 17,950 2,343 20,293 93 761-3110 Meter Reading & Service 5 1.67% 8,975 0 8,975 1,171 10,146 MGT Consulting Group Page 40 of 142975
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
HR Support Allocations Dept:3 001-1300 Human Resources
Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
Subtotal 300 100.00% 538,498 0 538,498 67,944 606,442
Direct Bills 0 0
Total $538,498 $606,442
Basis Units: Number of FTE's per department
Source:

MGT Consulting Group Page 41 of 142976
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Allocation Summary Dept:3 001-1300 Human Resources
Department HR Support Total
(81) 68X Wastewater Operations Fund $28,410 $28,410
(73) 67X Electric Operations Fund 62,908 62,908
(68) 66X Water Operations Fund 48,703 48,703
(18) 001 Police 77,113 77,113
1 001-1000 City Council 8,975 8,975
2 001-1200 City Manager 3,590 3,590
3 001-1300 Human Resources 5,385 5,385
4 001-1400 City Clerk 4,059 4,059
5 001-1900 Fiscal Services 20,293 20,293
6 001-1910 Purchasing 6,088 6,088
7 001-3200 Building Maintenance 12,176 12,176
9 702 Fleet Maintenance 14,205 14,205
10 703 Information Systems Services 4,059 4,059
11 700-5040 Liability Insurance 6,088 6,088
15 001-1210 Economic Development 2,029 2,029
17 001-2060 TV Government Access 2,029 2,029
19 001-2210 Dispatch 20,293 20,293
22 001-2700 Building & Safety 6,088 6,088
23 001-2740 Code Enforcement 8,117 8,117
24 001-2800 Planning 6,088 6,088
25 001-3000 Engineering 14,205 14,205
26 001-3600 Parks 14,205 14,205
27 001-4000 Recreation 30,439 30,439
28 001-4010 Aquatics 52,761 52,761
30 001-4050 Senior Center 12,176 12,176
34 100 Gas Tax Street 28,410 28,410
38 111 Landscape Maintenance Assmt. Dist.#1 4,059 4,059 64 600 Airport 10,146 10,146
66 610 5800 Fixed Route 36,527 36,527
67 610 5850 Dial-A-Ride 6,088 6,088
87 690 Refuse 10,146 10,146
89 700-5020 Workers Compensation 6,088 6,088
90 700-5030 Unemployment Insurance 4,059 4,059
92 761-3100 Account & Collection Service 20,293 20,293
93 761-3110 Meter Reading & Service 10,146 10,146
Total $606,442 $606,442
001-1400 City Clerk
MGT Consulting Group Page 42 of 142977
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
001-1400 City Clerk Nature and Extent of Services
The City Clerk Department provides Legislative Services, Records Management, and Election Services in compliance with State and municipal requirements. The City Clerk ensures that all documents certifying City Council actions are preserved and maintained as the official records and are accessible to the public. The City Clerk also compiles the City Council Meeting Agenda, verifies that legal notices have been posted and/or published, and maintains indexes of Minutes, Ordinances, and Resolutions adopted by the legislative body.

City Clerk costs are distributed by the following functions:

City Clerk Support-Fiscal - Costs have been allocated based on total operating budget per department.

City Clerk Support-Personnel - Costs have been allocated based on number of FTE's per department.

City Clerk Support-Agendas - Costs have been allocated based on number of agendas per department.

City Clerk Support-Boards & Comm - Costs have been allocated based on the number of Boards & Commissions per department in charge. Elections - Costs for this function are not allocated.

MGT Consulting Group Page 43 of 142978
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:4 001-1400 City Clerk
Description Amount General
Admin
City Clerk
SupportFiscal
City Clerk
SupportPersonnel
City Clerk
SupportAgendas
City Clerk
SupportBoards &
Comm
Elections
Personnel Costs
Salaries S1 80,900 0 12,887 12,887 40,399 14,728 0
Salary % Split .00% 15.93% 15.93% 49.94% 18.20% .00%
Benefits S 58,350 0 9,295 9,295 29,138 10,623 0
Subtotal - Personnel Costs 139,250 0 22,182 22,182 69,537 25,350 0 Services & Supplies Cost
ADVERTISING/PUBLISHING S 800 0 127 127 399 146 0
PRINTING/BINDING S 50 0 8 8 25 9 0
DUES/SUBSCRIPTIONS S 600 0 96 96 300 109 0
POSTAGE/MAILING COSTS S 250 0 40 40 125 46 0
TRAVEL/CONFERENCES S 1,000 0 159 159 499 182 0
STAFF TRAINING S 3,800 0 605 605 1,898 692 0
MISC CONTRACT SVC S 500 0 80 80 250 91 0
OVERTIME MEALS S 360 0 57 57 180 66 0
VISION ALLOWANCE S 250 0 40 40 125 46 0
TELEPHONE SVC S 520 0 83 83 260 95 0
ORDINANCE CODIFICATION SV S 6,000 0 956 956 2,996 1,092 0 DEPARTMENTAL SUPPLIES S 5,100 0 812 812 2,547 928 0
COMPUTER HARDWARE D 0 0 0 0 0 0 0
COMPUTER SOFTWARE D 0 0 0 0 0 0 0
CAPITAL EQUIPMENT D 8,100 0 0 0 0 0 0
Subtotal - Services & Supplies 27,330 0 3,063 3,063 9,603 3,501 0 Department Cost Total 166,580 0 25,245 25,245 79,139 28,851 0 Adjustments to Cost
COMPUTER HARDWARE D 0 0 0 0 0 0 0
COMPUTER SOFTWARE D 0 0 0 0 0 0 0
CAPITAL EQUIPMENT D (8,100) 0 0 0 0 0 0
MGT Consulting Group Page 44 of 142979
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:4 001-1400 City Clerk
Description Amount General
Admin
City Clerk
SupportFiscal
City Clerk
SupportPersonnel
City Clerk
SupportAgendas
City Clerk
SupportBoards &
Comm
Elections
Subtotal - Adjustments (8,100) 0 0 0 0 0 0
Total Costs After Adjustments 158,480 0 25,245 25,245 79,139 28,851 0 General Admin Distribution 0 0 0 0 0 0
Grand Total $158,480 $25,245 $25,245 $79,139 $28,851 $0 not allocated
MGT Consulting Group Page 45 of 142980
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
B. Incoming Costs - (Default Spread Salary%) Dept:4 001-1400 City Clerk Department First
Incoming
Second
Incoming
City Clerk
SupportFiscal
City Clerk
SupportPersonnel
City Clerk
SupportAgendas
City Clerk
SupportBoards &
Comm
Elections
1 Council Support - Fiscal $124 $61 $29 $29 $92 $34 $0
1 Council Support - Personnel 432 215 103 103 323 118 0 1 Council Support-Agendas 354 176 84 84 265 96 0
Subtotal - 001-1000 City Council 910 451 217 217 680 248 0 2 City Mgr Support-Fiscal 657 135 126 126 396 144 0
2 City Mgr Support-Personnel 2,289 477 441 441 1,381 504 0 Subtotal - 001-1200 City Manager 2,946 612 567 567 1,777 648 0 3 HR Support 3,590 469 647 647 2,027 739 0
Subtotal - 001-1300 Human Resources 3,590 469 647 647 2,027 739 0 4 City Clerk Support-Fiscal 0 51 8 8 25 9 0
4 City Clerk Support-Personnel 0 176 28 28 88 32 0
4 City Clerk Support-Agendas 0 453 72 72 226 82 0
Subtotal - 001-1400 City Clerk 0 680 108 108 339 124 0
5 Budget 0 762 121 121 380 139 0
5 Gen'l Accounting 0 1,074 171 171 536 196 0
5 Payroll 0 1,636 261 261 817 298 0
5 Accounts Payable 0 1,094 174 174 546 199 0
5 Business License 0 622 99 99 310 113 0
5 AR (Non-Utility Billing) 0 1,292 206 206 645 235 0
Subtotal - 001-1900 Fiscal Services 0 6,479 1,032 1,032 3,235 1,179 0 6 Purchasing A 0 2,083 332 332 1,040 379 0
6 Purchasing B 0 215 34 34 107 39 0
Subtotal - 001-1910 Purchasing 0 2,298 366 366 1,148 418 0 7 City Hall 0 3,613 575 575 1,804 658 0
Subtotal - 001-3200 Building Maintenance 0 3,613 575 575 1,804 658 0 8 Central Services- Fiscal 0 1,140 182 182 569 208 0
8 Central Services- Personnel 0 3,971 633 633 1,983 723 0 Subtotal - 001-4500 Central Services 0 5,111 814 814 2,552 930 0 10 Info Services Support 0 3,053 486 486 1,525 556 0
MGT Consulting Group Page 46 of 142981
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
B. Incoming Costs - (Default Spread Salary%) Dept:4 001-1400 City Clerk Department First
Incoming
Second
Incoming
City Clerk
SupportFiscal
City Clerk
SupportPersonnel
City Clerk
SupportAgendas
City Clerk
SupportBoards &
Comm
Elections
10 Phone Support $0 $1,064 $169 $169 $531 $194 $0
10 Security 0 4,088 651 651 2,041 744 0
Subtotal - 703 Information Systems Services 0 8,205 1,307 1,307 4,097 1,494 0 12 Attorney Support 0 55,080 8,774 8,774 27,505 10,027 0 Subtotal - 700-5300 City Attorney 0 55,080 8,774 8,774 27,505 10,027 0 Total Incoming 7,446 82,998 14,407 14,407 45,164 16,465 0 C. Total Allocated $248,923 $39,652 $39,652 $124,304 $45,316 $0

15.93% 15.93% 49.94% 18.20%
MGT Consulting Group Page 47 of 142982
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
City Clerk Support-Fiscal Allocations Dept:4 001-1400 City Clerk Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 2,902,177 3.51% $927 $0 $927 $472 $1,399 (73) 67X Electric Operations Fund 30,157,589 36.43% 9,628 0 9,628 4,909 14,536 (68) 66X Water Operations Fund 7,396,954 8.93% 2,361 0 2,361 1,204 3,565 (57) 420 Traffic Control 1,073 0.00% 0 0 0 0 1
(49) 3XX Agency Funds 4,168 0.01% 1 0 1 1 2
(18) 001 Police 10,348,695 12.50% 3,304 0 3,304 1,684 4,988 1 001-1000 City Council 194,327 0.23% 62 0 62 0 62
2 001-1200 City Manager 682,109 0.82% 218 0 218 0 218
3 001-1300 Human Resources 528,626 0.64% 169 0 169 0 169 4 001-1400 City Clerk 158,480 0.19% 51 0 51 0 51
5 001-1900 Fiscal Services 1,584,322 1.91% 506 0 506 258 764 6 001-1910 Purchasing 339,414 0.41% 108 0 108 55 164
7 001-3200 Building Maintenance 760,500 0.92% 243 0 243 124 367 8 001-4500 Central Services 358,755 0.43% 115 0 115 58 173 9 702 Fleet Maintenance 1,906,839 2.30% 609 0 609 310 919 10 703 Information Systems Services 869,038 1.05% 277 0 277 141 419 11 700-5040 Liability Insurance 2,727,749 3.29% 871 0 871 444 1,315 12 700-5300 City Attorney 867,414 1.05% 277 0 277 141 418 15 001-1210 Economic Development 377,388 0.46% 120 0 120 61 182 16 001-1500 Elections 44,500 0.05% 14 0 14 7 21
17 001-2060 TV Government Access 147,793 0.18% 47 0 47 24 71 19 001-2210 Dispatch 982,865 1.19% 314 0 314 160 474
20 001-2300 Animal Control 308,056 0.37% 98 0 98 50 148 21 001-2400 Fire 3,584,207 4.33% 1,144 0 1,144 583 1,728 22 001-2700 Building & Safety 1,706,314 2.06% 545 0 545 278 822 23 001-2740 Code Enforcement 356,510 0.43% 114 0 114 58 172 24 001-2800 Planning 1,343,064 1.62% 429 0 429 219 647
25 001-3000 Engineering 2,475,703 2.99% 790 0 790 403 1,193 26 001-3600 Parks 768,983 0.93% 245 0 245 125 371
27 001-4000 Recreation 1,072,878 1.30% 343 0 343 175 517 28 001-4010 Aquatics 241,463 0.29% 77 0 77 39 116
29 001-4020 Day Care 58,486 0.07% 19 0 19 10 28
30 001-4050 Senior Center 139,609 0.17% 45 0 45 23 67
31 001-5400 Community Enhancement 102,900 0.12% 33 0 33 17 50 32 002 Developer Deposit Fund 235,497 0.28% 75 0 75 38 114 33 005 SA Adminstration 8,935 0.01% 3 0 3 1 4
34 100 Gas Tax Street 1,333,621 1.61% 426 0 426 217 643 37 110 C.D.B.G. 10,000 0.01% 3 0 3 2 5
38 111 Landscape Maintenance Assmt. Dist.#1 218,936 0.26% 70 0 70 36 106 39 132 Air Quality Improvement 3,000 0.00% 1 0 1 0 1
43 200 Special Donations 13,707 0.02% 4 0 4 2 7
45 201-4050 Senior Center 3,075 0.00% 1 0 1 1 1
MGT Consulting Group Page 48 of 142983
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
City Clerk Support-Fiscal Allocations Dept:4 001-1400 City Clerk Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
46 201-4060 Senior Center Advisory Board 5,300 0.01% $2 $0 $2 $1 $3 48 203 Police Volunteer 787 0.00% 0 0 0 0 0
62 451 Park Development 25,000 0.03% 8 0 8 4 12
64 600 Airport 231,145 0.28% 74 0 74 38 111
66 610 5800 Fixed Route 1,452,528 1.75% 464 0 464 236 700 67 610 5850 Dial-A-Ride 29,983 0.04% 10 0 10 5 14
87 690 Refuse 563,178 0.68% 180 0 180 92 271
89 700-5020 Workers Compensation 1,066,550 1.29% 340 0 340 174 514 90 700-5030 Unemployment Insurance 78,683 0.10% 25 0 25 13 38 92 761-3100 Account & Collection Service 1,425,078 1.72% 455 0 455 232 687 93 761-3110 Meter Reading & Service 571,833 0.69% 183 0 183 93 276 95 810 Successor Housing Agency 14,443 0.02% 5 0 5 2 7
96 830 Debt Service 1,750 0.00% 1 0 1 0 1
Subtotal 82,791,977 100.00% 26,431 0 26,431 13,221 39,652 Direct Bills 0 0
Total $26,431 $39,652
Basis Units: Total Operating Budget per department
Source:

MGT Consulting Group Page 49 of 142984
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
City Clerk Support-Personnel Allocations Dept:4 001-1400 City Clerk Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 14 4.67% $1,233 $0 $1,233 $643 $1,876 (73) 67X Electric Operations Fund 31 10.33% 2,731 0 2,731 1,423 4,154 (68) 66X Water Operations Fund 24 8.00% 2,114 0 2,114 1,102 3,216 (18) 001 Police 38 12.67% 3,348 0 3,348 1,744 5,092
1 001-1000 City Council 5 1.67% 441 0 441 0 441
2 001-1200 City Manager 2 0.67% 176 0 176 0 176
3 001-1300 Human Resources 3 1.00% 264 0 264 0 264
4 001-1400 City Clerk 2 0.67% 176 0 176 0 176
5 001-1900 Fiscal Services 10 3.33% 881 0 881 459 1,340 6 001-1910 Purchasing 3 1.00% 264 0 264 138 402
7 001-3200 Building Maintenance 6 2.00% 529 0 529 275 804 9 702 Fleet Maintenance 7 2.33% 617 0 617 321 938
10 703 Information Systems Services 2 0.67% 176 0 176 92 268 11 700-5040 Liability Insurance 3 1.00% 264 0 264 138 402 15 001-1210 Economic Development 1 0.33% 88 0 88 46 134 17 001-2060 TV Government Access 1 0.33% 88 0 88 46 134 19 001-2210 Dispatch 10 3.33% 881 0 881 459 1,340
22 001-2700 Building & Safety 3 1.00% 264 0 264 138 402 23 001-2740 Code Enforcement 4 1.33% 352 0 352 184 536
24 001-2800 Planning 3 1.00% 264 0 264 138 402
25 001-3000 Engineering 7 2.33% 617 0 617 321 938
26 001-3600 Parks 7 2.33% 617 0 617 321 938
27 001-4000 Recreation 15 5.00% 1,322 0 1,322 689 2,010 28 001-4010 Aquatics 26 8.67% 2,291 0 2,291 1,194 3,484 30 001-4050 Senior Center 6 2.00% 529 0 529 275 804
34 100 Gas Tax Street 14 4.67% 1,233 0 1,233 643 1,876
38 111 Landscape Maintenance Assmt. Dist.#1 2 0.67% 176 0 176 92 268 64 600 Airport 5 1.67% 441 0 441 230 670
66 610 5800 Fixed Route 18 6.00% 1,586 0 1,586 826 2,412 67 610 5850 Dial-A-Ride 3 1.00% 264 0 264 138 402
87 690 Refuse 5 1.67% 441 0 441 230 670
89 700-5020 Workers Compensation 3 1.00% 264 0 264 138 402 90 700-5030 Unemployment Insurance 2 0.67% 176 0 176 92 268 92 761-3100 Account & Collection Service 10 3.33% 881 0 881 459 1,340 93 761-3110 Meter Reading & Service 5 1.67% 441 0 441 230 670 MGT Consulting Group Page 50 of 142985
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
City Clerk Support-Personnel Allocations Dept:4 001-1400 City Clerk Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
Subtotal 300 100.00% 26,431 0 26,431 13,221 39,652
Direct Bills 0 0
Total $26,431 $39,652
Basis Units: Number of FTE's per department
Source:

MGT Consulting Group Page 51 of 142986
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
City Clerk Support-Agendas Allocations Dept:4 001-1400 City Clerk Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(73) 67X Electric Operations Fund 14.00 7.65% $6,339 $0 $6,339 $3,627 $9,965 (68) 66X Water Operations Fund 21.00 11.48% 9,508 0 9,508 5,440 14,948 (18) 001 Police 4.00 2.19% 1,811 0 1,811 1,036 2,847
1 001-1000 City Council 3.00 1.64% 1,358 0 1,358 0 1,358 2 001-1200 City Manager 10.00 5.46% 4,528 0 4,528 0 4,528 3 001-1300 Human Resources 9.00 4.92% 4,075 0 4,075 0 4,075 4 001-1400 City Clerk 1.00 0.55% 453 0 453 0 453
5 001-1900 Fiscal Services 20.00 10.93% 9,055 0 9,055 5,181 14,236 7 001-3200 Building Maintenance 5.50 3.01% 2,490 0 2,490 1,425 3,915 9 702 Fleet Maintenance 5.00 2.73% 2,264 0 2,264 1,295 3,559 10 703 Information Systems Services 2.00 1.09% 906 0 906 518 1,424 13 001-1800 City Attorney 1.00 0.55% 453 0 453 259 712
15 001-1210 Economic Development 11.00 6.01% 4,981 0 4,981 2,849 7,830 16 001-1500 Elections 5.00 2.73% 2,264 0 2,264 1,295 3,559 22 001-2700 Building & Safety 4.00 2.19% 1,811 0 1,811 1,036 2,847 23 001-2740 Code Enforcement 2.00 1.09% 906 0 906 518 1,424 24 001-2800 Planning 16.00 8.74% 7,244 0 7,244 4,145 11,389 25 001-3000 Engineering 23.50 12.84% 10,640 0 10,640 6,087 16,728 26 001-3600 Parks 8.00 4.37% 3,622 0 3,622 2,072 5,694
64 600 Airport 1.00 0.55% 453 0 453 259 712
65 610 Transit Operations 7.00 3.83% 3,169 0 3,169 1,813 4,983 87 690 Refuse 2.00 1.09% 906 0 906 518 1,424
95 810 Successor Housing Agency 4.00 2.19% 1,811 0 1,811 1,036 2,847 99 850 Successor Agency 4.00 2.19% 1,811 0 1,811 1,036 2,847 Subtotal 183.00 100.00% 82,857 0 82,857 41,446 124,304
Direct Bills 0 0
Total $82,857 $124,304
Basis Units: Number of agendas per department
Source:

MGT Consulting Group Page 52 of 142987
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
City Clerk Support-Boards & Comm Allocations Dept:4 001-1400 City Clerk Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
2 001-1200 City Manager 12 30.00% $9,062 $0 $9,062 $0 $9,062 5 001-1900 Fiscal Services 8 20.00% 6,041 0 6,041 4,317 10,358 24 001-2800 Planning 12 30.00% 9,062 0 9,062 6,476 15,537 26 001-3600 Parks 8 20.00% 6,041 0 6,041 4,317 10,358
Subtotal 40 100.00% 30,206 0 30,206 15,110 45,316
Direct Bills 0 0
Total $30,206 $45,316
Basis Units: Number of Boards & Commissions per department in charge Source:

MGT Consulting Group Page 53 of 142988
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Allocation Summary Dept:4 001-1400 City Clerk
Department City Clerk
SupportFiscal
City Clerk
SupportPersonnel
City Clerk
SupportAgendas
City Clerk
SupportBoards &
Comm
Elections Total
(81) 68X Wastewater Operations Fund $1,399 $1,876 $0 $0 $0 $3,275 (73) 67X Electric Operations Fund 14,536 4,154 9,965 0 0 28,656 (68) 66X Water Operations Fund 3,565 3,216 14,948 0 0 21,730 (57) 420 Traffic Control 1 0 0 0 0 1
(49) 3XX Agency Funds 2 0 0 0 0 2
(18) 001 Police 4,988 5,092 2,847 0 0 12,928
1 001-1000 City Council 62 441 1,358 0 0 1,861
2 001-1200 City Manager 218 176 4,528 9,062 0 13,984
3 001-1300 Human Resources 169 264 4,075 0 0 4,508
4 001-1400 City Clerk 51 176 453 0 0 680
5 001-1900 Fiscal Services 764 1,340 14,236 10,358 0 26,698 6 001-1910 Purchasing 164 402 0 0 0 566
7 001-3200 Building Maintenance 367 804 3,915 0 0 5,086 8 001-4500 Central Services 173 0 0 0 0 173
9 702 Fleet Maintenance 919 938 3,559 0 0 5,416
10 703 Information Systems Services 419 268 1,424 0 0 2,111 11 700-5040 Liability Insurance 1,315 402 0 0 0 1,717
12 700-5300 City Attorney 418 0 0 0 0 418
13 001-1800 City Attorney 0 0 712 0 0 712
15 001-1210 Economic Development 182 134 7,830 0 0 8,146 16 001-1500 Elections 21 0 3,559 0 0 3,581
17 001-2060 TV Government Access 71 134 0 0 0 205
19 001-2210 Dispatch 474 1,340 0 0 0 1,814
20 001-2300 Animal Control 148 0 0 0 0 148
21 001-2400 Fire 1,728 0 0 0 0 1,728
22 001-2700 Building & Safety 822 402 2,847 0 0 4,072
23 001-2740 Code Enforcement 172 536 1,424 0 0 2,131
24 001-2800 Planning 647 402 11,389 15,537 0 27,976
25 001-3000 Engineering 1,193 938 16,728 0 0 18,859
26 001-3600 Parks 371 938 5,694 10,358 0 17,362
27 001-4000 Recreation 517 2,010 0 0 0 2,527
28 001-4010 Aquatics 116 3,484 0 0 0 3,601
29 001-4020 Day Care 28 0 0 0 0 28
30 001-4050 Senior Center 67 804 0 0 0 871
31 001-5400 Community Enhancement 50 0 0 0 0 50
32 002 Developer Deposit Fund 114 0 0 0 0 114
33 005 SA Adminstration 4 0 0 0 0 4
34 100 Gas Tax Street 643 1,876 0 0 0 2,519
37 110 C.D.B.G. 5 0 0 0 0 5
38 111 Landscape Maintenance Assmt. Dist.#1 106 268 0 0 0 374 39 132 Air Quality Improvement 1 0 0 0 0 1
MGT Consulting Group Page 54 of 142989
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Allocation Summary Dept:4 001-1400 City Clerk
Department City Clerk
SupportFiscal
City Clerk
SupportPersonnel
City Clerk
SupportAgendas
City Clerk
SupportBoards &
Comm
Elections Total
43 200 Special Donations $7 $0 $0 $0 $0 $7
45 201-4050 Senior Center 1 0 0 0 0 1
46 201-4060 Senior Center Advisory Board 3 0 0 0 0 3
48 203 Police Volunteer 0 0 0 0 0 0
62 451 Park Development 12 0 0 0 0 12
64 600 Airport 111 670 712 0 0 1,493
65 610 Transit Operations 0 0 4,983 0 0 4,983
66 610 5800 Fixed Route 700 2,412 0 0 0 3,112
67 610 5850 Dial-A-Ride 14 402 0 0 0 416
87 690 Refuse 271 670 1,424 0 0 2,365
89 700-5020 Workers Compensation 514 402 0 0 0 916
90 700-5030 Unemployment Insurance 38 268 0 0 0 306
92 761-3100 Account & Collection Service 687 1,340 0 0 0 2,027 93 761-3110 Meter Reading & Service 276 670 0 0 0 946
95 810 Successor Housing Agency 7 0 2,847 0 0 2,854
96 830 Debt Service 1 0 0 0 0 1
99 850 Successor Agency 0 0 2,847 0 0 2,847
Total $39,652 $39,652 $124,304 $45,316 $0 $248,923
001-1900 Fiscal Services
MGT Consulting Group Page 55 of 142990
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
001-1900 Fiscal Services Nature and Extent of Services
The Fiscal Services Division is responsible for payroll, accounts payable, accounts receivable, purchasing, grants, financial accounting and reporting, debt administration, business tax certificates, budget preparation and administration, cash management and treasury functions
Fiscal Services costs are distributed by the following functions:

Budget - Costs have been allocated based on total operating budget per department.

Gen'l Accounting - Costs have been allocated based on number of accounting trans per department.

Payroll - Costs have been allocated based on number of FTE's per department.

Accounts Payable - Costs have been allocated based on number of AP transactions per department.

Business License - Costs have been allocated based on total operating budget per department, GF Only.

AR (Non-Utility Billing) - Costs have been allocated based on number of AR transactions per department.

AR Utility Billing - Costs have been allocated based on number of utility billings accounts per Utility Fund (Refuse weighted at 5%).

Contracts - Costs have been directly allocated to Purchasing.

MGT Consulting Group Page 56 of 142991
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:5 001-1900 Fiscal Services
Description Amount General
Admin
Budget Gen'l
Accounting
Payroll Accounts
Payable
Business
License
AR (NonUtility Billing)AR Utility
Billing
Personnel Costs
Salaries S1 863,790 11,489 205,930 177,073 126,947 105,917 57,799 59,512 97,410 Salary % Split 1.33% 23.84% 20.50% 14.70% 12.26% 6.69% 6.89% 11.28% Benefits S 489,995 6,517 116,816 100,447 72,012 60,083 32,787 33,759 55,257 Subtotal - Personnel Costs 1,353,785 18,006 322,746 277,520 198,960 166,000 90,586 93,271 152,666 Services & Supplies Cost
ADVERTISING/PUBLISHING S 102 1 24 21 15 13 7 7 12
PRINTING/BINDING S 2,532 34 604 519 372 310 169 174 286 DUES/SUBSCRIPTIONS S 1,200 16 286 246 176 147 80 83 135 POSTAGE/MAILING COSTS S 200 3 48 41 29 25 13 14 23
TRAVEL/CONFERENCES S 16,150 215 3,850 3,311 2,373 1,980 1,081 1,113 1,821 STAFF TRAINING S 1,350 18 322 277 198 166 90 93 152
CONTRACT EMPLOYMENT SVCS S 58,000 771 13,827 11,890 8,524 7,112 3,881 3,996 6,541 PERSONNEL/RECRUITMENT S 250 3 60 51 37 31 17 17 28
RETURNED CHECK/BANK FEES S 5,000 67 1,192 1,025 735 613 335 344 564 MILEAGE REIMBURSEMENT S 150 2 36 31 22 18 10 10 17
OVERTIME MEALS S 1,160 15 277 238 170 142 78 80 131
VISION ALLOWANCE S 1,000 13 238 205 147 123 67 69 113
TELEPHONE SVC S 2,000 27 477 410 294 245 134 138 226
REPAIR/MAINT-SOFTWARE S 41,700 555 9,941 8,548 6,128 5,113 2,790 2,873 4,703 PROFESSIONAL SERVICES S 60,356 803 14,389 12,373 8,870 7,401 4,039 4,158 6,806 AUDIT SERVICES S 33,337 443 7,948 6,834 4,899 4,088 2,231 2,297 3,759 DEPARTMENTAL SUPPLIES S 6,050 80 1,442 1,240 889 742 405 417 682 NONCAPITALIZED ASSETS S 0 0 0 0 0 0 0 0 0
CONTRA EXPENDITURE D 0 0 0 0 0 0 0 0 0
OFF FURN/EQUIP/FIXTURES D 0 0 0 0 0 0 0 0 0
COMPUTER HARDWARE D 0 0 0 0 0 0 0 0 0
CAPITAL EQUIPMENT D 13,867 0 0 0 0 0 0 0 0
Subtotal - Services & Supplies 244,404 3,066 54,961 47,259 33,881 28,268 15,426 15,883 25,998 Department Cost Total 1,598,189 21,072 377,707 324,779 232,841 194,268 106,012 109,154 178,664 Adjustments to Cost
CONTRA EXPENDITURE D 0 0 0 0 0 0 0 0 0
MGT Consulting Group Page 57 of 142992
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:5 001-1900 Fiscal Services
Description Amount General
Admin
Budget Gen'l
Accounting
Payroll Accounts
Payable
Business
License
AR (NonUtility Billing)AR Utility
Billing
OFF FURN/EQUIP/FIXTURES D 0 0 0 0 0 0 0 0 0
COMPUTER HARDWARE D 0 0 0 0 0 0 0 0 0
CAPITAL EQUIPMENT D (13,867) 0 0 0 0 0 0 0 0
Subtotal - Adjustments (13,867) 0 0 0 0 0 0 0 0
Total Costs After Adjustments 1,584,322 21,072 377,707 324,779 232,841 194,268 106,012 109,154 178,664 General Admin Distribution (21,072) 5,091 4,378 3,139 2,619 1,429 1,471 2,408 Grand Total $1,584,322 $382,799 $329,157 $235,979 $196,887 $107,441 $110,625 $181,072 MGT Consulting Group Page 58 of 142993
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:5 001-1900 Fiscal Services
Description Amount Contracts
Personnel Costs
Salaries S1 863,790 21,713
Salary % Split 2.51%
Benefits S 489,995 12,317
Subtotal - Personnel Costs 1,353,785 34,031
Services & Supplies Cost
ADVERTISING/PUBLISHING S 102 3
PRINTING/BINDING S 2,532 64
DUES/SUBSCRIPTIONS S 1,200 30
POSTAGE/MAILING COSTS S 200 5
TRAVEL/CONFERENCES S 16,150 406
STAFF TRAINING S 1,350 34
CONTRACT EMPLOYMENT SVCS S 58,000 1,458
PERSONNEL/RECRUITMENT S 250 6
RETURNED CHECK/BANK FEES S 5,000 126
MILEAGE REIMBURSEMENT S 150 4
OVERTIME MEALS S 1,160 29
VISION ALLOWANCE S 1,000 25
TELEPHONE SVC S 2,000 50
REPAIR/MAINT-SOFTWARE S 41,700 1,048
PROFESSIONAL SERVICES S 60,356 1,517
AUDIT SERVICES S 33,337 838
DEPARTMENTAL SUPPLIES S 6,050 152
NONCAPITALIZED ASSETS S 0 0
CONTRA EXPENDITURE D 0 0
OFF FURN/EQUIP/FIXTURES D 0 0
COMPUTER HARDWARE D 0 0
CAPITAL EQUIPMENT D 13,867 0
Subtotal - Services & Supplies 244,404 5,795
Department Cost Total 1,598,189 39,826
Adjustments to Cost
CONTRA EXPENDITURE D 0 0
MGT Consulting Group Page 59 of 142994
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:5 001-1900 Fiscal Services
Description Amount Contracts
OFF FURN/EQUIP/FIXTURES D 0 0
COMPUTER HARDWARE D 0 0
CAPITAL EQUIPMENT D (13,867) 0
Subtotal - Adjustments (13,867) 0
Total Costs After Adjustments 1,584,322 39,826
General Admin Distribution 537
Grand Total $1,584,322 $40,363
MGT Consulting Group Page 60 of 142995
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
B. Incoming Costs - (Default Spread Salary%) Dept:5 001-1900 Fiscal Services Department First
Incoming
Second
Incoming
Budget Gen'l
Accounting
Payroll Accounts
Payable
Business
License
AR (NonUtility Billing)AR Utility
Billing
Contracts
1 Council Support - Fiscal $1,240 $607 $446 $384 $275 $230 $125 $129 $211 $47 1 Council Support - Personnel 2,159 1,073 781 672 481 402 219 226 369 82 1 Council Support-Agendas 7,079 3,518 2,560 2,202 1,578 1,317 719 740 1,211 270 Subtotal - 001-1000 City Council 10,478 5,198 3,788 3,257 2,335 1,948 1,063 1,095 1,792 399 2 City Mgr Support-Fiscal 6,570 1,352 1,914 1,646 1,180 984 537 553 905 202 2 City Mgr Support-Personnel 11,444 2,386 3,341 2,873 2,060 1,719 938 966 1,581 352 Subtotal - 001-1200 City Manager 18,013 3,738 5,255 4,519 3,240 2,703 1,475 1,519 2,486 554 3 HR Support 17,950 2,343 4,903 4,216 3,023 2,522 1,376 1,417 2,319 517 Subtotal - 001-1300 Human Resources 17,950 2,343 4,903 4,216 3,023 2,522 1,376 1,417 2,319 517 4 City Clerk Support-Fiscal 506 258 185 159 114 95 52 53 87 19 4 City Clerk Support-Personnel 881 459 324 278 200 167 91 94 153 34 4 City Clerk Support-Agendas 9,055 5,181 3,440 2,958 2,120 1,769 965 994 1,627 363 4 City Clerk Support-Boards & Comm 6,041 4,317 2,503 2,152 1,543 1,287 702 723 1,184 264 Subtotal - 001-1400 City Clerk 16,484 10,215 6,451 5,547 3,977 3,318 1,811 1,864 3,051 680 5 Budget 0 7,616 1,840 1,582 1,134 946 516 532 870 194
5 Gen'l Accounting 0 1,737 420 361 259 216 118 121 199 44 5 Payroll 0 8,178 1,976 1,699 1,218 1,016 555 571 935 208 5 Accounts Payable 0 2,101 508 437 313 261 142 147 240 54 5 Business License 0 6,215 1,502 1,291 926 772 421 434 710 158 5 AR (Non-Utility Billing) 0 1,200 290 249 179 149 81 84 137 31 Subtotal - 001-1900 Fiscal Services 0 27,047 6,535 5,619 4,029 3,361 1,834 1,889 3,091 689 6 Purchasing A 0 1,434 347 298 214 178 97 100 164 37
6 Purchasing B 0 320 77 67 48 40 22 22 37 8
Subtotal - 001-1910 Purchasing 0 1,755 424 365 261 218 119 123 201 45 7 City Hall 0 18,063 4,364 3,753 2,690 2,245 1,225 1,261 2,064 460 Subtotal - 001-3200 Building Maintenance 0 18,063 4,364 3,753 2,690 2,245 1,225 1,261 2,064 460 8 Central Services- Fiscal 0 11,398 2,754 2,368 1,698 1,416 773 796 1,303 290 8 Central Services- Personnel 0 19,854 4,797 4,125 2,957 2,467 1,346 1,386 2,269 506 MGT Consulting Group Page 61 of 142996
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
B. Incoming Costs - (Default Spread Salary%) Dept:5 001-1900 Fiscal Services Department First
Incoming
Second
Incoming
Budget Gen'l
Accounting
Payroll Accounts
Payable
Business
License
AR (NonUtility Billing)AR Utility
Billing
Contracts
Subtotal - 001-4500 Central Services $0 $31,253 $7,551 $6,493 $4,655 $3,884 $2,119 $2,182 $3,572 $796 10 Info Services Support 0 27,480 6,640 5,709 4,093 3,415 1,864 1,919 3,141 700 10 Phone Support 0 8,510 2,056 1,768 1,268 1,058 577 594 973 217 10 Security 0 20,441 4,939 4,247 3,045 2,540 1,386 1,427 2,336 521 Subtotal - 703 Information Systems Services 0 56,431 13,635 11,724 8,405 7,013 3,827 3,940 6,449 1,438 Total Incoming 62,925 156,041 52,906 45,492 32,614 27,211 14,849 15,289 25,026 5,578 C. Total Allocated $1,803,288 $435,704 $374,649 $268,593 $224,098 $122,290 $125,914 $206,098 $45,941

24.16% 20.78% 14.89% 12.43% 6.78% 6.98% 11.43% 2.55%
MGT Consulting Group Page 62 of 142997
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Budget Allocations Dept:5 001-1900 Fiscal Services
Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 2,902,177 3.51% $13,952 $0 $13,952 $1,374 $15,325 (73) 67X Electric Operations Fund 30,157,589 36.43% 144,975 0 144,975 14,276 159,251 (68) 66X Water Operations Fund 7,396,954 8.93% 35,559 0 35,559 3,502 39,061 (57) 420 Traffic Control 1,073 0.00% 5 0 5 1 6
(49) 3XX Agency Funds 4,168 0.01% 20 0 20 2 22
(18) 001 Police 10,348,695 12.50% 49,749 0 49,749 4,899 54,648 1 001-1000 City Council 194,327 0.23% 934 0 934 0 934
2 001-1200 City Manager 682,109 0.82% 3,279 0 3,279 0 3,279 3 001-1300 Human Resources 528,626 0.64% 2,541 0 2,541 0 2,541 4 001-1400 City Clerk 158,480 0.19% 762 0 762 0 762
5 001-1900 Fiscal Services 1,584,322 1.91% 7,616 0 7,616 0 7,616 6 001-1910 Purchasing 339,414 0.41% 1,632 0 1,632 161 1,792 7 001-3200 Building Maintenance 760,500 0.92% 3,656 0 3,656 360 4,016 8 001-4500 Central Services 358,755 0.43% 1,725 0 1,725 170 1,894 9 702 Fleet Maintenance 1,906,839 2.30% 9,167 0 9,167 903 10,069 10 703 Information Systems Services 869,038 1.05% 4,178 0 4,178 411 4,589 11 700-5040 Liability Insurance 2,727,749 3.29% 13,113 0 13,113 1,291 14,404 12 700-5300 City Attorney 867,414 1.05% 4,170 0 4,170 411 4,580 15 001-1210 Economic Development 377,388 0.46% 1,814 0 1,814 179 1,993 16 001-1500 Elections 44,500 0.05% 214 0 214 21 235
17 001-2060 TV Government Access 147,793 0.18% 710 0 710 70 780 19 001-2210 Dispatch 982,865 1.19% 4,725 0 4,725 465 5,190 20 001-2300 Animal Control 308,056 0.37% 1,481 0 1,481 146 1,627 21 001-2400 Fire 3,584,207 4.33% 17,230 0 17,230 1,697 18,927 22 001-2700 Building & Safety 1,706,314 2.06% 8,203 0 8,203 808 9,010 23 001-2740 Code Enforcement 356,510 0.43% 1,714 0 1,714 169 1,883 24 001-2800 Planning 1,343,064 1.62% 6,456 0 6,456 636 7,092 25 001-3000 Engineering 2,475,703 2.99% 11,901 0 11,901 1,172 13,073 26 001-3600 Parks 768,983 0.93% 3,697 0 3,697 364 4,061 27 001-4000 Recreation 1,072,878 1.30% 5,158 0 5,158 508 5,665 28 001-4010 Aquatics 241,463 0.29% 1,161 0 1,161 114 1,275 29 001-4020 Day Care 58,486 0.07% 281 0 281 28 309
30 001-4050 Senior Center 139,609 0.17% 671 0 671 66 737 31 001-5400 Community Enhancement 102,900 0.12% 495 0 495 49 543 32 002 Developer Deposit Fund 235,497 0.28% 1,132 0 1,132 111 1,244 33 005 SA Adminstration 8,935 0.01% 43 0 43 4 47
34 100 Gas Tax Street 1,333,621 1.61% 6,411 0 6,411 631 7,042 37 110 C.D.B.G. 10,000 0.01% 48 0 48 5 53
38 111 Landscape Maintenance Assmt. Dist.#1 218,936 0.26% 1,052 0 1,052 104 1,156 39 132 Air Quality Improvement 3,000 0.00% 14 0 14 1 16 43 200 Special Donations 13,707 0.02% 66 0 66 6 72
45 201-4050 Senior Center 3,075 0.00% 15 0 15 1 16
MGT Consulting Group Page 63 of 142998
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Budget Allocations Dept:5 001-1900 Fiscal Services
Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
46 201-4060 Senior Center Advisory Board 5,300 0.01% $25 $0 $25 $3 $28 48 203 Police Volunteer 787 0.00% 4 0 4 0 4
62 451 Park Development 25,000 0.03% 120 0 120 12 132
64 600 Airport 231,145 0.28% 1,111 0 1,111 109 1,221
66 610 5800 Fixed Route 1,452,528 1.75% 6,983 0 6,983 688 7,670 67 610 5850 Dial-A-Ride 29,983 0.04% 144 0 144 14 158
87 690 Refuse 563,178 0.68% 2,707 0 2,707 267 2,974
89 700-5020 Workers Compensation 1,066,550 1.29% 5,127 0 5,127 505 5,632 90 700-5030 Unemployment Insurance 78,683 0.10% 378 0 378 37 415 92 761-3100 Account & Collection Service 1,425,078 1.72% 6,851 0 6,851 675 7,525 93 761-3110 Meter Reading & Service 571,833 0.69% 2,749 0 2,749 271 3,020 95 810 Successor Housing Agency 14,443 0.02% 69 0 69 7 76 96 830 Debt Service 1,750 0.00% 8 0 8 1 9
Subtotal 82,791,977 100.00% 398,002 0 398,002 37,702 435,704 Direct Bills 0 0
Total $398,002 $435,704
Basis Units: Total Operating Budget per department
Source:

MGT Consulting Group Page 64 of 142999
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Gen'l Accounting Allocations Dept:5 001-1900 Fiscal Services Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(98) 841 BEA L/M Capital Project Fund 16 0.01% $42 $0 $42 $4 $46 (97) 840 BEA Capital Project Fund 93 0.07% 242 0 242 23 265 (81) 68X Wastewater Operations Fund 12,442 9.45% 32,355 0 32,355 3,118 35,473 (73) 67X Electric Operations Fund 40,747 30.96% 105,961 0 105,961 10,211 116,171 (68) 66X Water Operations Fund 35,525 26.99% 92,381 0 92,381 8,902 101,283 (57) 420 Traffic Control 118 0.09% 307 0 307 30 336
(49) 3XX Agency Funds 294 0.22% 765 0 765 74 838
(18) 001 Police 1,621 1.23% 4,215 0 4,215 406 4,622
1 001-1000 City Council 244 0.19% 635 0 635 0 635
2 001-1200 City Manager 591 0.45% 1,537 0 1,537 0 1,537 3 001-1300 Human Resources 314 0.24% 817 0 817 0 817
4 001-1400 City Clerk 413 0.31% 1,074 0 1,074 0 1,074
5 001-1900 Fiscal Services 668 0.51% 1,737 0 1,737 0 1,737 6 001-1910 Purchasing 455 0.35% 1,183 0 1,183 114 1,297 7 001-3200 Building Maintenance 1,961 1.49% 5,099 0 5,099 491 5,591 8 001-4500 Central Services 54 0.04% 140 0 140 14 154
9 702 Fleet Maintenance 1,096 0.83% 2,850 0 2,850 275 3,125 10 703 Information Systems Services 600 0.46% 1,560 0 1,560 150 1,711 11 700-5040 Liability Insurance 326 0.25% 848 0 848 82 929 12 700-5300 City Attorney 49 0.04% 127 0 127 12 140
13 001-1800 City Attorney 4 0.00% 10 0 10 1 11
14 001-0001 General 10,239 7.78% 26,626 0 26,626 2,566 29,192 15 001-1210 Economic Development 236 0.18% 614 0 614 59 673 17 001-2060 TV Government Access 242 0.18% 629 0 629 61 690 19 001-2210 Dispatch 532 0.40% 1,383 0 1,383 133 1,517
20 001-2300 Animal Control 230 0.17% 598 0 598 58 656
21 001-2400 Fire 200 0.15% 520 0 520 50 570
22 001-2700 Building & Safety 1,869 1.42% 4,860 0 4,860 468 5,329 23 001-2740 Code Enforcement 256 0.19% 666 0 666 64 730 24 001-2800 Planning 510 0.39% 1,326 0 1,326 128 1,454
25 001-3000 Engineering 1,341 1.02% 3,487 0 3,487 336 3,823 26 001-3600 Parks 609 0.46% 1,584 0 1,584 153 1,736
27 001-4000 Recreation 473 0.36% 1,230 0 1,230 119 1,349 28 001-4010 Aquatics 298 0.23% 775 0 775 75 850
30 001-4050 Senior Center 253 0.19% 658 0 658 63 721
31 001-5400 Community Enhancement 1 0.00% 3 0 3 0 3
32 002 Developer Deposit Fund 291 0.22% 757 0 757 73 830 33 005 SA Adminstration 70 0.05% 182 0 182 18 200
34 100 Gas Tax Street 1,841 1.40% 4,787 0 4,787 461 5,249 35 101 Measure A Street 115 0.09% 299 0 299 29 328
36 102 RMRA (SB1) Gas Tax 74 0.06% 192 0 192 19 211
37 110 C.D.B.G. 69 0.05% 179 0 179 17 197
MGT Consulting Group Page 65 of 1421000
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Gen'l Accounting Allocations Dept:5 001-1900 Fiscal Services Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
38 111 Landscape Maintenance Assmt. Dist.#1 890 0.68% $2,314 $0 $2,314 $223 $2,537 39 132 Air Quality Improvement 89 0.07% 231 0 231 22 254 42 150 State Park Bond Act 10 0.01% 26 0 26 3 29
43 200 Special Donations 122 0.09% 317 0 317 31 348
44 201 Senior Center Activities 57 0.04% 148 0 148 14 163 45 201-4050 Senior Center 31 0.02% 81 0 81 8 88
47 202 Animal Control Reserve 10 0.01% 26 0 26 3 29
48 203 Police Volunteer 64 0.05% 166 0 166 16 182
55 400 Police Facilities Development 68 0.05% 177 0 177 17 194 56 410 Fire Facility Development 74 0.06% 192 0 192 19 211 59 430 General Facilities 70 0.05% 182 0 182 18 200
61 444 Wilson Median 48 0.04% 125 0 125 12 137
62 451 Park Development 110 0.08% 286 0 286 28 314
63 470 Capital Improvement 31 0.02% 81 0 81 8 88
64 600 Airport 2,407 1.83% 6,259 0 6,259 603 6,862
65 610 Transit Operations 320 0.24% 832 0 832 80 912
66 610 5800 Fixed Route 640 0.49% 1,664 0 1,664 160 1,825 67 610 5850 Dial-A-Ride 491 0.37% 1,277 0 1,277 123 1,400 87 690 Refuse 1,393 1.06% 3,622 0 3,622 349 3,971
88 700 Risk Management 314 0.24% 817 0 817 79 895
89 700-5020 Workers Compensation 377 0.29% 980 0 980 94 1,075 90 700-5030 Unemployment Insurance 291 0.22% 757 0 757 73 830 91 761 Utility Billing Administration 4,214 3.20% 10,958 0 10,958 1,056 12,014 92 761-3100 Account & Collection Service 690 0.52% 1,794 0 1,794 173 1,967 93 761-3110 Meter Reading & Service 306 0.23% 796 0 796 77 872 94 805 Redevelopment Obligation Retirement Fund 26 0.02% 68 0 68 7 74 95 810 Successor Housing Agency 117 0.09% 304 0 304 29 334 96 830 Debt Service 85 0.06% 221 0 221 21 242
99 850 Successor Agency 58 0.04% 151 0 151 15 165
104 222 38 0.03% 99 0 99 10 108
105 221 10 0.01% 26 0 26 3 29
106 950 533 0.41% 1,386 0 1,386 134 1,520
107 975 59 0.04% 153 0 153 15 168
108 998 39 0.03% 101 0 101 10 111
109 999 142 0.11% 369 0 369 36 405
MGT Consulting Group Page 66 of 1421001
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Gen'l Accounting Allocations Dept:5 001-1900 Fiscal Services Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
Subtotal 131,604 100.00% 342,230 0 342,230 32,419 374,649 Direct Bills 0 0
Total $342,230 $374,649
Basis Units: Number of accounting trans per department
Source:

MGT Consulting Group Page 67 of 1421002
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Payroll Allocations Dept:5 001-1900 Fiscal Services
Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 14 4.67% $11,450 $0 $11,450 $1,170 $12,620 (73) 67X Electric Operations Fund 31 10.33% 25,353 0 25,353 2,592 27,945 (68) 66X Water Operations Fund 24 8.00% 19,628 0 19,628 2,006 21,635 (18) 001 Police 38 12.67% 31,078 0 31,078 3,177 34,255
1 001-1000 City Council 5 1.67% 4,089 0 4,089 0 4,089
2 001-1200 City Manager 2 0.67% 1,636 0 1,636 0 1,636
3 001-1300 Human Resources 3 1.00% 2,454 0 2,454 0 2,454 4 001-1400 City Clerk 2 0.67% 1,636 0 1,636 0 1,636
5 001-1900 Fiscal Services 10 3.33% 8,178 0 8,178 0 8,178 6 001-1910 Purchasing 3 1.00% 2,454 0 2,454 251 2,704
7 001-3200 Building Maintenance 6 2.00% 4,907 0 4,907 502 5,409 9 702 Fleet Maintenance 7 2.33% 5,725 0 5,725 585 6,310 10 703 Information Systems Services 2 0.67% 1,636 0 1,636 167 1,803 11 700-5040 Liability Insurance 3 1.00% 2,454 0 2,454 251 2,704 15 001-1210 Economic Development 1 0.33% 818 0 818 84 901 17 001-2060 TV Government Access 1 0.33% 818 0 818 84 901 19 001-2210 Dispatch 10 3.33% 8,178 0 8,178 836 9,014
22 001-2700 Building & Safety 3 1.00% 2,454 0 2,454 251 2,704 23 001-2740 Code Enforcement 4 1.33% 3,271 0 3,271 334 3,606 24 001-2800 Planning 3 1.00% 2,454 0 2,454 251 2,704
25 001-3000 Engineering 7 2.33% 5,725 0 5,725 585 6,310 26 001-3600 Parks 7 2.33% 5,725 0 5,725 585 6,310
27 001-4000 Recreation 15 5.00% 12,268 0 12,268 1,254 13,522 28 001-4010 Aquatics 26 8.67% 21,264 0 21,264 2,174 23,438 30 001-4050 Senior Center 6 2.00% 4,907 0 4,907 502 5,409 34 100 Gas Tax Street 14 4.67% 11,450 0 11,450 1,170 12,620 38 111 Landscape Maintenance Assmt. Dist.#1 2 0.67% 1,636 0 1,636 167 1,803 64 600 Airport 5 1.67% 4,089 0 4,089 418 4,507
66 610 5800 Fixed Route 18 6.00% 14,721 0 14,721 1,505 16,226 67 610 5850 Dial-A-Ride 3 1.00% 2,454 0 2,454 251 2,704 87 690 Refuse 5 1.67% 4,089 0 4,089 418 4,507
89 700-5020 Workers Compensation 3 1.00% 2,454 0 2,454 251 2,704 90 700-5030 Unemployment Insurance 2 0.67% 1,636 0 1,636 167 1,803 92 761-3100 Account & Collection Service 10 3.33% 8,178 0 8,178 836 9,014 93 761-3110 Meter Reading & Service 5 1.67% 4,089 0 4,089 418 4,507 MGT Consulting Group Page 68 of 1421003
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Payroll Allocations Dept:5 001-1900 Fiscal Services
Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
Subtotal 300 100.00% 245,352 0 245,352 23,242 268,593
Direct Bills 0 0
Total $245,352 $268,593
Basis Units: Number of FTE's per department
Source:

MGT Consulting Group Page 69 of 1421004
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Accounts Payable Allocations Dept:5 001-1900 Fiscal Services Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(97) 840 BEA Capital Project Fund 75 0.64% $1,302 $0 $1,302 $143 $1,445 (81) 68X Wastewater Operations Fund 323 2.74% 5,609 0 5,609 616 6,225 (73) 67X Electric Operations Fund 1,797 15.24% 31,203 0 31,203 3,429 34,633 (68) 66X Water Operations Fund 1,104 9.36% 19,170 0 19,170 2,107 21,277 (57) 420 Traffic Control 9 0.08% 156 0 156 17 173
(49) 3XX Agency Funds 32 0.27% 556 0 556 61 617
(18) 001 Police 1,001 8.49% 17,382 0 17,382 1,910 19,292 1 001-1000 City Council 1,146 9.72% 19,899 0 19,899 0 19,899 2 001-1200 City Manager 123 1.04% 2,136 0 2,136 0 2,136 3 001-1300 Human Resources 174 1.48% 3,021 0 3,021 0 3,021 4 001-1400 City Clerk 63 0.53% 1,094 0 1,094 0 1,094
5 001-1900 Fiscal Services 121 1.03% 2,101 0 2,101 0 2,101 6 001-1910 Purchasing 22 0.19% 382 0 382 42 424
7 001-3200 Building Maintenance 483 4.10% 8,387 0 8,387 922 9,309 8 001-4500 Central Services 190 1.61% 3,299 0 3,299 363 3,662 9 702 Fleet Maintenance 1,673 14.19% 29,050 0 29,050 3,192 32,243 10 703 Information Systems Services 127 1.08% 2,205 0 2,205 242 2,448 11 700-5040 Liability Insurance 93 0.79% 1,615 0 1,615 177 1,792 12 700-5300 City Attorney 278 2.36% 4,827 0 4,827 530 5,358 14 001-0001 General 4 0.03% 69 0 69 8 77
15 001-1210 Economic Development 57 0.48% 990 0 990 109 1,099 16 001-1500 Elections 13 0.11% 226 0 226 25 251
17 001-2060 TV Government Access 71 0.60% 1,233 0 1,233 135 1,368 19 001-2210 Dispatch 44 0.37% 764 0 764 84 848
20 001-2300 Animal Control 31 0.26% 538 0 538 59 597
21 001-2400 Fire 81 0.69% 1,407 0 1,407 155 1,561
22 001-2700 Building & Safety 47 0.40% 816 0 816 90 906 23 001-2740 Code Enforcement 142 1.20% 2,466 0 2,466 271 2,737 24 001-2800 Planning 146 1.24% 2,535 0 2,535 279 2,814
25 001-3000 Engineering 112 0.95% 1,945 0 1,945 214 2,159 26 001-3600 Parks 299 2.54% 5,192 0 5,192 571 5,762
27 001-4000 Recreation 219 1.86% 3,803 0 3,803 418 4,221 28 001-4010 Aquatics 78 0.66% 1,354 0 1,354 149 1,503
29 001-4020 Day Care 8 0.07% 139 0 139 15 154
30 001-4050 Senior Center 49 0.42% 851 0 851 94 944
31 001-5400 Community Enhancement 19 0.16% 330 0 330 36 366 32 002 Developer Deposit Fund 204 1.73% 3,542 0 3,542 389 3,932 33 005 SA Adminstration 2 0.02% 35 0 35 4 39
34 100 Gas Tax Street 364 3.09% 6,321 0 6,321 695 7,015 35 101 Measure A Street 28 0.24% 486 0 486 53 540
36 102 RMRA (SB1) Gas Tax 3 0.03% 52 0 52 6 58
37 110 C.D.B.G. 33 0.28% 573 0 573 63 636
MGT Consulting Group Page 70 of 1421005
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Accounts Payable Allocations Dept:5 001-1900 Fiscal Services Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
38 111 Landscape Maintenance Assmt. Dist.#1 45 0.38% $781 $0 $781 $86 $867 39 132 Air Quality Improvement 1 0.01% 17 0 17 2 19
45 201-4050 Senior Center 5 0.04% 87 0 87 10 96
46 201-4060 Senior Center Advisory Board 3 0.03% 52 0 52 6 58 62 451 Park Development 1 0.01% 17 0 17 2 19
64 600 Airport 45 0.38% 781 0 781 86 867
66 610 5800 Fixed Route 136 1.15% 2,362 0 2,362 260 2,621 67 610 5850 Dial-A-Ride 60 0.51% 1,042 0 1,042 114 1,156 87 690 Refuse 123 1.04% 2,136 0 2,136 235 2,371
88 700 Risk Management 4 0.03% 69 0 69 8 77
89 700-5020 Workers Compensation 15 0.13% 260 0 260 29 289 90 700-5030 Unemployment Insurance 4 0.03% 69 0 69 8 77 91 761 Utility Billing Administration 1 0.01% 17 0 17 2 19 92 761-3100 Account & Collection Service 364 3.09% 6,321 0 6,321 695 7,015 93 761-3110 Meter Reading & Service 83 0.70% 1,441 0 1,441 158 1,600 95 810 Successor Housing Agency 7 0.06% 122 0 122 13 135 96 830 Debt Service 4 0.03% 69 0 69 8 77
Subtotal 11,789 100.00% 204,707 0 204,707 19,392 224,098 Direct Bills 0 0
Total $204,707 $224,098
Basis Units: Number of AP transactions per department
Source:

MGT Consulting Group Page 71 of 1421006
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Business License Allocations Dept:5 001-1900 Fiscal Services Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(18) 001 Police 10,263,831 36.04% $40,261 $0 $40,261 $4,288 $44,549 1 001-1000 City Council 194,327 0.68% 762 0 762 0 762
2 001-1200 City Manager 682,109 2.40% 2,676 0 2,676 0 2,676 3 001-1300 Human Resources 528,626 1.86% 2,074 0 2,074 0 2,074 4 001-1400 City Clerk 158,480 0.56% 622 0 622 0 622
5 001-1900 Fiscal Services 1,584,322 5.56% 6,215 0 6,215 0 6,215 6 001-1910 Purchasing 339,414 1.19% 1,331 0 1,331 142 1,473 7 001-3200 Building Maintenance 760,500 2.67% 2,983 0 2,983 318 3,301 8 001-4500 Central Services 358,755 1.26% 1,407 0 1,407 150 1,557 15 001-1210 Economic Development 377,388 1.33% 1,480 0 1,480 158 1,638 16 001-1500 Elections 44,500 0.16% 175 0 175 19 193
17 001-2060 TV Government Access 147,793 0.52% 580 0 580 62 641 19 001-2210 Dispatch 982,865 3.45% 3,855 0 3,855 411 4,266 20 001-2300 Animal Control 308,056 1.08% 1,208 0 1,208 129 1,337 21 001-2400 Fire 3,584,207 12.59% 14,059 0 14,059 1,497 15,557 22 001-2700 Building & Safety 1,706,182 5.99% 6,693 0 6,693 713 7,405 23 001-2740 Code Enforcement 356,510 1.25% 1,398 0 1,398 149 1,547 24 001-2800 Planning 1,343,064 4.72% 5,268 0 5,268 561 5,829 25 001-3000 Engineering 2,475,703 8.69% 9,711 0 9,711 1,034 10,745 26 001-3600 Parks 768,983 2.70% 3,016 0 3,016 321 3,338 27 001-4000 Recreation 1,072,878 3.77% 4,208 0 4,208 448 4,657 28 001-4010 Aquatics 241,463 0.85% 947 0 947 101 1,048
29 001-4020 Day Care 58,486 0.21% 229 0 229 24 254
30 001-4050 Senior Center 139,609 0.49% 548 0 548 58 606 Subtotal 28,478,051 100.00% 111,708 0 111,708 10,582 122,290 Direct Bills 0 0
Total $111,708 $122,290
Basis Units: Total operating budget per department, GF Only Source:

MGT Consulting Group Page 72 of 1421007
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
AR (Non-Utility Billing) Allocations Dept:5 001-1900 Fiscal Services Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(97) 840 BEA Capital Project Fund 49.00 0.39% $452 $0 $452 $46 $498 (81) 68X Wastewater Operations Fund 382.00 3.06% 3,525 0 3,525 356 3,881 (73) 67X Electric Operations Fund 2,210.00 17.73% 20,394 0 20,394 2,061 22,455 (68) 66X Water Operations Fund 943.00 7.57% 8,702 0 8,702 880 9,582 (57) 420 Traffic Control 2.00 0.02% 18 0 18 2 20
(49) 3XX Agency Funds 31.00 0.25% 286 0 286 29 315
(18) 001 Police 1,007.00 8.08% 9,293 0 9,293 939 10,232 1 001-1000 City Council 137.00 1.10% 1,264 0 1,264 0 1,264 2 001-1200 City Manager 197.00 1.58% 1,818 0 1,818 0 1,818 3 001-1300 Human Resources 178.00 1.43% 1,643 0 1,643 0 1,643 4 001-1400 City Clerk 140.00 1.12% 1,292 0 1,292 0 1,292 5 001-1900 Fiscal Services 130.00 1.04% 1,200 0 1,200 0 1,200 6 001-1910 Purchasing 56.00 0.45% 517 0 517 52 569
7 001-3200 Building Maintenance 505.00 4.05% 4,660 0 4,660 471 5,131 8 001-4500 Central Services 205.00 1.64% 1,892 0 1,892 191 2,083 9 702 Fleet Maintenance 1,313.00 10.53% 12,116 0 12,116 1,225 13,341 10 703 Information Systems Services 119.00 0.95% 1,098 0 1,098 111 1,209 11 700-5040 Liability Insurance 105.00 0.84% 969 0 969 98 1,067 12 700-5300 City Attorney 247.00 1.98% 2,279 0 2,279 230 2,510 14 001-0001 General 1,284.00 10.30% 11,849 0 11,849 1,198 13,046 15 001-1210 Economic Development 79.00 0.63% 729 0 729 74 803 16 001-1500 Elections 20.00 0.16% 185 0 185 19 203
17 001-2060 TV Government Access 57.00 0.46% 526 0 526 53 579 19 001-2210 Dispatch 39.00 0.31% 360 0 360 36 396
20 001-2300 Animal Control 98.00 0.79% 904 0 904 91 996 21 001-2400 Fire 94.00 0.75% 867 0 867 88 955
22 001-2700 Building & Safety 85.00 0.68% 784 0 784 79 864 23 001-2740 Code Enforcement 104.00 0.83% 960 0 960 97 1,057 24 001-2800 Planning 141.00 1.13% 1,301 0 1,301 132 1,433 25 001-3000 Engineering 163.00 1.31% 1,504 0 1,504 152 1,656 26 001-3600 Parks 207.00 1.66% 1,910 0 1,910 193 2,103
27 001-4000 Recreation 345.00 2.77% 3,184 0 3,184 322 3,505 28 001-4010 Aquatics 83.00 0.67% 766 0 766 77 843
29 001-4020 Day Care 9.00 0.07% 83 0 83 8 91
30 001-4050 Senior Center 71.00 0.57% 655 0 655 66 721
31 001-5400 Community Enhancement 44.00 0.35% 406 0 406 41 447 32 002 Developer Deposit Fund 233.00 1.87% 2,150 0 2,150 217 2,367 33 005 SA Adminstration 7.00 0.06% 65 0 65 7 71
34 100 Gas Tax Street 362.00 2.90% 3,341 0 3,341 338 3,678 35 101 Measure A Street 24.00 0.19% 221 0 221 22 244
36 102 RMRA (SB1) Gas Tax 4.00 0.03% 37 0 37 4 41
37 110 C.D.B.G. 13.00 0.10% 120 0 120 12 132
MGT Consulting Group Page 73 of 1421008
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
AR (Non-Utility Billing) Allocations Dept:5 001-1900 Fiscal Services Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
38 111 Landscape Maintenance Assmt. Dist.#1 19.00 0.15% $175 $0 $175 $18 $193 39 132 Air Quality Improvement 1.00 0.01% 9 0 9 1 10
43 200 Special Donations 17.00 0.14% 157 0 157 16 173
45 201-4050 Senior Center 11.00 0.09% 102 0 102 10 112
46 201-4060 Senior Center Advisory Board 4.00 0.03% 37 0 37 4 41 62 451 Park Development 1.00 0.01% 9 0 9 1 10
64 600 Airport 60.00 0.48% 554 0 554 56 610
66 610 5800 Fixed Route 112.50 0.90% 1,038 0 1,038 105 1,143 67 610 5850 Dial-A-Ride 66.50 0.53% 614 0 614 62 676
87 690 Refuse 140.00 1.12% 1,292 0 1,292 131 1,423
88 700 Risk Management 4.00 0.03% 37 0 37 4 41
89 700-5020 Workers Compensation 8.00 0.06% 74 0 74 7 81 90 700-5030 Unemployment Insurance 4.00 0.03% 37 0 37 4 41 91 761 Utility Billing Administration 1.00 0.01% 9 0 9 1 10 92 761-3100 Account & Collection Service 395.00 3.17% 3,645 0 3,645 368 4,013 93 761-3110 Meter Reading & Service 77.00 0.62% 711 0 711 72 782 95 810 Successor Housing Agency 17.00 0.14% 157 0 157 16 173 96 830 Debt Service 4.00 0.03% 37 0 37 4 41
Subtotal 12,464.00 100.00% 115,019 0 115,019 10,896 125,914 Direct Bills 0 0
Total $115,019 $125,914
Basis Units: Number of AR transactions per department
Source:

MGT Consulting Group Page 74 of 1421009
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
AR Utility Billing Allocations Dept:5 001-1900 Fiscal Services Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 11,679 19.29% $36,324 $0 $36,324 $3,441 $39,765 (73) 67X Electric Operations Fund 25,806 42.63% 80,262 0 80,262 7,603 87,865 (68) 66X Water Operations Fund 11,171 18.46% 34,744 0 34,744 3,291 38,035 87 690 Refuse 11,875 19.62% 36,934 0 36,934 3,499 40,432 Subtotal 60,531 100.00% 188,264 0 188,264 17,834 206,098 Direct Bills 0 0
Total $188,264 $206,098
Basis Units: Number of utility billings accounts per Utility Fund (Refuse weighted at 5%) Source:

MGT Consulting Group Page 75 of 1421010
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Contracts Allocations Dept:5 001-1900 Fiscal Services
Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
6 001-1910 Purchasing 100 100.00% $41,966 $0 $41,966 $3,975 $45,941 Subtotal 100 100.00% 41,966 0 41,966 3,975 45,941
Direct Bills 0 0
Total $41,966 $45,941
Basis Units: Direct allocation to Purchasing
Source:

MGT Consulting Group Page 76 of 1421011
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Allocation Summary Dept:5 001-1900 Fiscal Services
Department Budget Gen'l
Accounting
Payroll Accounts
Payable
Business
License
AR (NonUtility Billing)AR Utility
Billing
Contracts Total
(98) 841 BEA L/M Capital Project Fund $0 $46 $0 $0 $0 $0 $0 $0 $46 (97) 840 BEA Capital Project Fund 0 265 0 1,445 0 498 0 0 2,208 (81) 68X Wastewater Operations Fund 15,325 35,473 12,620 6,225 0 3,881 39,765 0 113,290 (73) 67X Electric Operations Fund 159,251 116,171 27,945 34,633 0 22,455 87,865 0 448,320 (68) 66X Water Operations Fund 39,061 101,283 21,635 21,277 0 9,582 38,035 0 230,872 (57) 420 Traffic Control 6 336 0 173 0 20 0 0 536
(49) 3XX Agency Funds 22 838 0 617 0 315 0 0 1,792
(18) 001 Police 54,648 4,622 34,255 19,292 44,549 10,232 0 0 167,596 1 001-1000 City Council 934 635 4,089 19,899 762 1,264 0 0 27,584 2 001-1200 City Manager 3,279 1,537 1,636 2,136 2,676 1,818 0 0 13,081 3 001-1300 Human Resources 2,541 817 2,454 3,021 2,074 1,643 0 0 12,549 4 001-1400 City Clerk 762 1,074 1,636 1,094 622 1,292 0 0 6,479 5 001-1900 Fiscal Services 7,616 1,737 8,178 2,101 6,215 1,200 0 0 27,047 6 001-1910 Purchasing 1,792 1,297 2,704 424 1,473 569 0 45,941 54,201 7 001-3200 Building Maintenance 4,016 5,591 5,409 9,309 3,301 5,131 0 0 32,756 8 001-4500 Central Services 1,894 154 0 3,662 1,557 2,083 0 0 9,350 9 702 Fleet Maintenance 10,069 3,125 6,310 32,243 0 13,341 0 0 65,088 10 703 Information Systems Services 4,589 1,711 1,803 2,448 0 1,209 0 0 11,759 11 700-5040 Liability Insurance 14,404 929 2,704 1,792 0 1,067 0 0 20,897 12 700-5300 City Attorney 4,580 140 0 5,358 0 2,510 0 0 12,588 13 001-1800 City Attorney 0 11 0 0 0 0 0 0 11
14 001-0001 General 0 29,192 0 77 0 13,046 0 0 42,315
15 001-1210 Economic Development 1,993 673 901 1,099 1,638 803 0 0 7,106 16 001-1500 Elections 235 0 0 251 193 203 0 0 882
17 001-2060 TV Government Access 780 690 901 1,368 641 579 0 0 4,961 19 001-2210 Dispatch 5,190 1,517 9,014 848 4,266 396 0 0 21,232 20 001-2300 Animal Control 1,627 656 0 597 1,337 996 0 0 5,213 21 001-2400 Fire 18,927 570 0 1,561 15,557 955 0 0 37,570 22 001-2700 Building & Safety 9,010 5,329 2,704 906 7,405 864 0 0 26,218 23 001-2740 Code Enforcement 1,883 730 3,606 2,737 1,547 1,057 0 0 11,559 24 001-2800 Planning 7,092 1,454 2,704 2,814 5,829 1,433 0 0 21,326 25 001-3000 Engineering 13,073 3,823 6,310 2,159 10,745 1,656 0 0 37,767 26 001-3600 Parks 4,061 1,736 6,310 5,762 3,338 2,103 0 0 23,311 27 001-4000 Recreation 5,665 1,349 13,522 4,221 4,657 3,505 0 0 32,918 28 001-4010 Aquatics 1,275 850 23,438 1,503 1,048 843 0 0 28,957 29 001-4020 Day Care 309 0 0 154 254 91 0 0 808
30 001-4050 Senior Center 737 721 5,409 944 606 721 0 0 9,139 31 001-5400 Community Enhancement 543 3 0 366 0 447 0 0 1,359 32 002 Developer Deposit Fund 1,244 830 0 3,932 0 2,367 0 0 8,372 33 005 SA Adminstration 47 200 0 39 0 71 0 0 356
34 100 Gas Tax Street 7,042 5,249 12,620 7,015 0 3,678 0 0 35,605 MGT Consulting Group Page 77 of 1421012
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Allocation Summary Dept:5 001-1900 Fiscal Services
Department Budget Gen'l
Accounting
Payroll Accounts
Payable
Business
License
AR (NonUtility Billing)AR Utility
Billing
Contracts Total
35 101 Measure A Street $0 $328 $0 $540 $0 $244 $0 $0 $1,111 36 102 RMRA (SB1) Gas Tax 0 211 0 58 0 41 0 0 309
37 110 C.D.B.G. 53 197 0 636 0 132 0 0 1,018
38 111 Landscape Maintenance Assmt. Dist.#1 1,156 2,537 1,803 867 0 193 0 0 6,557 39 132 Air Quality Improvement 16 254 0 19 0 10 0 0 299 42 150 State Park Bond Act 0 29 0 0 0 0 0 0 29
43 200 Special Donations 72 348 0 0 0 173 0 0 593
44 201 Senior Center Activities 0 163 0 0 0 0 0 0 163
45 201-4050 Senior Center 16 88 0 96 0 112 0 0 313
46 201-4060 Senior Center Advisory Board 28 0 0 58 0 41 0 0 126 47 202 Animal Control Reserve 0 29 0 0 0 0 0 0 29
48 203 Police Volunteer 4 182 0 0 0 0 0 0 187
55 400 Police Facilities Development 0 194 0 0 0 0 0 0 194 56 410 Fire Facility Development 0 211 0 0 0 0 0 0 211
59 430 General Facilities 0 200 0 0 0 0 0 0 200
61 444 Wilson Median 0 137 0 0 0 0 0 0 137
62 451 Park Development 132 314 0 19 0 10 0 0 475
63 470 Capital Improvement 0 88 0 0 0 0 0 0 88
64 600 Airport 1,221 6,862 4,507 867 0 610 0 0 14,067
65 610 Transit Operations 0 912 0 0 0 0 0 0 912
66 610 5800 Fixed Route 7,670 1,825 16,226 2,621 0 1,143 0 0 29,485 67 610 5850 Dial-A-Ride 158 1,400 2,704 1,156 0 676 0 0 6,095 87 690 Refuse 2,974 3,971 4,507 2,371 0 1,423 40,432 0 55,678 88 700 Risk Management 0 895 0 77 0 41 0 0 1,013
89 700-5020 Workers Compensation 5,632 1,075 2,704 289 0 81 0 0 9,782 90 700-5030 Unemployment Insurance 415 830 1,803 77 0 41 0 0 3,166 91 761 Utility Billing Administration 0 12,014 0 19 0 10 0 0 12,044 92 761-3100 Account & Collection Service 7,525 1,967 9,014 7,015 0 4,013 0 0 29,536 93 761-3110 Meter Reading & Service 3,020 872 4,507 1,600 0 782 0 0 10,781 94 805 Redevelopment Obligation Retirement Fund 0 74 0 0 0 0 0 0 74 95 810 Successor Housing Agency 76 334 0 135 0 173 0 0 717 96 830 Debt Service 9 242 0 77 0 41 0 0 369
99 850 Successor Agency 0 165 0 0 0 0 0 0 165
104 222 0 108 0 0 0 0 0 0 108
105 221 0 29 0 0 0 0 0 0 29
106 950 0 1,520 0 0 0 0 0 0 1,520
107 975 0 168 0 0 0 0 0 0 168
108 998 0 111 0 0 0 0 0 0 111
109 999 0 405 0 0 0 0 0 0 405
MGT Consulting Group Page 78 of 1421013
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Allocation Summary Dept:5 001-1900 Fiscal Services
Department Budget Gen'l
Accounting
Payroll Accounts
Payable
Business
License
AR (NonUtility Billing)AR Utility
Billing
Contracts Total
Total $435,704 $374,649 $268,593 $224,098 $122,290 $125,914 $206,098 $45,941 $1,803,288 001-1910 Purchasing
MGT Consulting Group Page 79 of 1421014
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
001-1910 Purchasing Nature and Extent of Services
The Purchasing Division is part of the Administrative Services Department. The Purchasing Division is responsible for obtaining quotes for services, preparing formal bids and getting the proper authorization from the City Manager or Council to enter into a contract. The Purchasing Division is also responsible for verifying that insurance requirements have been satisfied, issuing purchase orders, and ordering of goods and services.

Purchasing costs are distributed by the following functions:

Purchasing A - Costs have been allocated based on number of PO's per department.

Purchasing B - Costs have been allocated based on the dollar amount of PO's per department.

MGT Consulting Group Page 80 of 1421015
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:6 001-1910 Purchasing
Description Amount General
Admin
Purchasing A Purchasing B
Personnel Costs
Salaries S1 173,617 0 86,809 86,809
Salary % Split .00% 50.00% 50.00%
Benefits S 104,547 0 52,274 52,274
Subtotal - Personnel Costs 278,164 0 139,082 139,082
Services & Supplies Cost
ADVERTISING/PUBLISHING S 250 0 125 125
PRINTING/BINDING S 1,000 0 500 500
DUES/SUBSCRIPTIONS S 2,500 0 1,250 1,250
POSTAGE/MAILING COSTS S 200 0 100 100
TRAVEL/CONFERENCES S 6,000 0 3,000 3,000
STAFF TRAINING S 2,000 0 1,000 1,000
CONTRACT EMPLOYMENT SVCS S 10,800 0 5,400 5,400
COMPUTER SERVICES S 25,000 0 12,500 12,500
MILEAGE REIMB S 500 0 250 250
VISION ALLOWANCE S 500 0 250 250
TELEPHONE SVC S 500 0 250 250
REPAIR/MAINT-SOFTWARE S 6,000 0 3,000 3,000
DEPARTMENTAL SUPPLIES S 6,000 0 3,000 3,000
OVERTIME MEALS S 0 0 0 0
NONCAPITALIZED ASSETS S 0 0 0 0
CONTRA EXPENDITURE D 0 0 0 0
CAPITAL EQUIPMENT D 5,500 0 0 0
Subtotal - Services & Supplies 66,750 0 30,625 30,625
Department Cost Total 344,914 0 169,707 169,707
Adjustments to Cost
CONTRA EXPENDITURE D 0 0 0 0
MGT Consulting Group Page 81 of 1421016
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:6 001-1910 Purchasing
Description Amount General
Admin
Purchasing A Purchasing B
CAPITAL EQUIPMENT D (5,500) 0 0 0
Subtotal - Adjustments (5,500) 0 0 0
Total Costs After Adjustments 339,414 0 169,707 169,707 General Admin Distribution 0 0 0
Grand Total $339,414 $169,707 $169,707
MGT Consulting Group Page 82 of 1421017
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
B. Incoming Costs - (Default Spread Salary%) Dept:6 001-1910 Purchasing Department First
Incoming
Second
Incoming
Purchasing A Purchasing B
1 Council Support - Fiscal $266 $130 $198 $198
1 Council Support - Personnel 648 322 485 485
Subtotal - 001-1000 City Council 913 452 683 683
2 City Mgr Support-Fiscal 1,407 290 849 849
2 City Mgr Support-Personnel 3,433 716 2,074 2,074
Subtotal - 001-1200 City Manager 4,840 1,005 2,923 2,923 3 HR Support 5,385 703 3,044 3,044
Subtotal - 001-1300 Human Resources 5,385 703 3,044 3,044 4 City Clerk Support-Fiscal 108 55 82 82
4 City Clerk Support-Personnel 264 138 201 201
Subtotal - 001-1400 City Clerk 373 193 283 283
5 Budget 1,632 161 896 896
5 Gen'l Accounting 1,183 114 649 649
5 Payroll 2,454 251 1,352 1,352
5 Accounts Payable 382 42 212 212
5 Business License 1,331 142 737 737
5 AR (Non-Utility Billing) 517 52 285 285
5 Contracts 41,966 3,975 22,971 22,971
Subtotal - 001-1900 Fiscal Services 49,464 4,737 27,101 27,101 6 Purchasing A 0 649 324 324
6 Purchasing B 0 31 15 15
Subtotal - 001-1910 Purchasing 0 680 340 340
7 City Hall 0 5,419 2,709 2,709
Subtotal - 001-3200 Building Maintenance 0 5,419 2,709 2,709 8 Central Services- Fiscal 0 2,442 1,221 1,221
8 Central Services- Personnel 0 5,956 2,978 2,978
Subtotal - 001-4500 Central Services 0 8,398 4,199 4,199 10 Info Services Support 0 12,213 6,107 6,107
MGT Consulting Group Page 83 of 1421018
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
B. Incoming Costs - (Default Spread Salary%) Dept:6 001-1910 Purchasing Department First
Incoming
Second
Incoming
Purchasing A Purchasing B
10 Phone Support $0 $2,127 $1,064 $1,064
10 Security 0 6,132 3,066 3,066
Subtotal - 703 Information Systems Services 0 20,473 10,236 10,236 12 Attorney Support 0 13,474 6,737 6,737
Subtotal - 700-5300 City Attorney 0 13,474 6,737 6,737
Total Incoming 60,976 55,534 58,255 58,255
C. Total Allocated $455,924 $227,962 $227,962

50.00% 50.00%
MGT Consulting Group Page 84 of 1421019
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Purchasing A Allocations Dept:6 001-1910 Purchasing
Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(97) 840 BEA Capital Project Fund 14 0.24% $478 $0 $478 $70 $548 (81) 68X Wastewater Operations Fund 294 5.02% 10,040 0 10,040 1,460 11,500 (73) 67X Electric Operations Fund 730 12.45% 24,930 0 24,930 3,625 28,555 (68) 66X Water Operations Fund 592 10.10% 20,218 0 20,218 2,940 23,157 (57) 420 Traffic Control 2 0.03% 68 0 68 10 78
(49) 3XX Agency Funds 5 0.09% 171 0 171 25 196
(18) 001 Police 306 5.22% 10,450 0 10,450 1,519 11,970
1 001-1000 City Council 29 0.49% 990 0 990 0 990
2 001-1200 City Manager 84 1.43% 2,869 0 2,869 0 2,869
3 001-1300 Human Resources 35 0.60% 1,195 0 1,195 0 1,195 4 001-1400 City Clerk 61 1.04% 2,083 0 2,083 0 2,083
5 001-1900 Fiscal Services 42 0.72% 1,434 0 1,434 0 1,434 6 001-1910 Purchasing 19 0.32% 649 0 649 0 649
7 001-3200 Building Maintenance 459 7.83% 15,675 0 15,675 2,279 17,955 8 001-4500 Central Services 88 1.50% 3,005 0 3,005 437 3,442 9 702 Fleet Maintenance 1,147 19.57% 39,172 0 39,172 5,695 44,867 10 703 Information Systems Services 76 1.30% 2,595 0 2,595 377 2,973 14 001-0001 General 1 0.02% 34 0 34 5 39
15 001-1210 Economic Development 24 0.41% 820 0 820 119 939 16 001-1500 Elections 16 0.27% 546 0 546 79 626
17 001-2060 TV Government Access 8 0.14% 273 0 273 40 313 19 001-2210 Dispatch 3 0.05% 102 0 102 15 117
20 001-2300 Animal Control 19 0.32% 649 0 649 94 743
21 001-2400 Fire 12 0.20% 410 0 410 60 469
22 001-2700 Building & Safety 72 1.23% 2,459 0 2,459 358 2,816 23 001-2740 Code Enforcement 46 0.78% 1,571 0 1,571 228 1,799 24 001-2800 Planning 104 1.77% 3,552 0 3,552 516 4,068
25 001-3000 Engineering 97 1.65% 3,313 0 3,313 482 3,794 26 001-3600 Parks 169 2.88% 5,772 0 5,772 839 6,611
27 001-4000 Recreation 185 3.16% 6,318 0 6,318 919 7,237 28 001-4010 Aquatics 63 1.07% 2,152 0 2,152 313 2,464
29 001-4020 Day Care 5 0.09% 171 0 171 25 196
30 001-4050 Senior Center 50 0.85% 1,708 0 1,708 248 1,956 31 001-5400 Community Enhancement 25 0.43% 854 0 854 124 978 32 002 Developer Deposit Fund 7 0.12% 239 0 239 35 274
33 005 SA Adminstration 5 0.09% 171 0 171 25 196
34 100 Gas Tax Street 239 4.08% 8,162 0 8,162 1,187 9,349 35 101 Measure A Street 23 0.39% 785 0 785 114 900
36 102 RMRA (SB1) Gas Tax 4 0.07% 137 0 137 20 156
37 110 C.D.B.G. 12 0.20% 410 0 410 60 469
38 111 Landscape Maintenance Assmt. Dist.#1 19 0.32% 649 0 649 94 743 43 200 Special Donations 12 0.20% 410 0 410 60 469
MGT Consulting Group Page 85 of 1421020
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Purchasing A Allocations Dept:6 001-1910 Purchasing
Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
45 201-4050 Senior Center 6 0.10% $205 $0 $205 $30 $235 64 600 Airport 37 0.63% 1,264 0 1,264 184 1,447
66 610 5800 Fixed Route 93 1.59% 3,176 0 3,176 462 3,638 67 610 5850 Dial-A-Ride 54 0.92% 1,844 0 1,844 268 2,112 87 690 Refuse 74 1.26% 2,527 0 2,527 367 2,895
89 700-5020 Workers Compensation 2 0.03% 68 0 68 10 78
92 761-3100 Account & Collection Service 315 5.37% 10,758 0 10,758 1,564 12,322 93 761-3110 Meter Reading & Service 63 1.07% 2,152 0 2,152 313 2,464 95 810 Successor Housing Agency 15 0.26% 512 0 512 74 587 Subtotal 5,862 100.00% 200,195 0 200,195 27,767 227,962 Direct Bills 0 0
Total $200,195 $227,962
Basis Units: Number of PO's per department
Source:

MGT Consulting Group Page 86 of 1421021
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Purchasing B Allocations Dept:6 001-1910 Purchasing
Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(97) 840 BEA Capital Project Fund 1,116,675 4.98% $9,973 $0 $9,973 $1,393 $11,365 (81) 68X Wastewater Operations Fund 1,917,817 8.56% 17,128 0 17,128 2,392 19,519 (73) 67X Electric Operations Fund 8,545,599 38.12% 76,319 0 76,319 10,657 86,976 (68) 66X Water Operations Fund 2,803,583 12.51% 25,038 0 25,038 3,496 28,535 (57) 420 Traffic Control 6,298 0.03% 56 0 56 8 64
(49) 3XX Agency Funds 9,385 0.04% 84 0 84 12 96
(18) 001 Police 327,390 1.46% 2,924 0 2,924 408 3,332
1 001-1000 City Council 25,918 0.12% 231 0 231 0 231
2 001-1200 City Manager 48,367 0.22% 432 0 432 0 432
3 001-1300 Human Resources 13,173 0.06% 118 0 118 0 118 4 001-1400 City Clerk 24,091 0.11% 215 0 215 0 215
5 001-1900 Fiscal Services 35,876 0.16% 320 0 320 0 320 6 001-1910 Purchasing 3,454 0.02% 31 0 31 0 31
7 001-3200 Building Maintenance 175,356 0.78% 1,566 0 1,566 219 1,785 8 001-4500 Central Services 21,838 0.10% 195 0 195 27 222 9 702 Fleet Maintenance 448,361 2.00% 4,004 0 4,004 559 4,563 10 703 Information Systems Services 181,609 0.81% 1,622 0 1,622 226 1,848 14 001-0001 General 2,775 0.01% 25 0 25 3 28
15 001-1210 Economic Development 67,111 0.30% 599 0 599 84 683 16 001-1500 Elections 2,573 0.01% 23 0 23 3 26
17 001-2060 TV Government Access 12,699 0.06% 113 0 113 16 129 19 001-2210 Dispatch 1,005 0.00% 9 0 9 1 10
20 001-2300 Animal Control 123,466 0.55% 1,103 0 1,103 154 1,257 21 001-2400 Fire 19,847 0.09% 177 0 177 25 202
22 001-2700 Building & Safety 895,910 4.00% 8,001 0 8,001 1,117 9,119 23 001-2740 Code Enforcement 15,108 0.07% 135 0 135 19 154 24 001-2800 Planning 469,013 2.09% 4,189 0 4,189 585 4,774 25 001-3000 Engineering 1,374,051 6.13% 12,271 0 12,271 1,714 13,985 26 001-3600 Parks 141,685 0.63% 1,265 0 1,265 177 1,442 27 001-4000 Recreation 42,348 0.19% 378 0 378 53 431
28 001-4010 Aquatics 31,697 0.14% 283 0 283 40 323
29 001-4020 Day Care 903 0.00% 8 0 8 1 9
30 001-4050 Senior Center 17,780 0.08% 159 0 159 22 181 31 001-5400 Community Enhancement 54,615 0.24% 488 0 488 68 556 32 002 Developer Deposit Fund 16,206 0.07% 145 0 145 20 165 33 005 SA Adminstration 6,485 0.03% 58 0 58 8 66
34 100 Gas Tax Street 192,105 0.86% 1,716 0 1,716 240 1,955 35 101 Measure A Street 1,464,118 6.53% 13,076 0 13,076 1,826 14,902 36 102 RMRA (SB1) Gas Tax 614,296 2.74% 5,486 0 5,486 766 6,252 37 110 C.D.B.G. 133,151 0.59% 1,189 0 1,189 166 1,355
38 111 Landscape Maintenance Assmt. Dist.#1 54,865 0.24% 490 0 490 68 558 43 200 Special Donations 2,170 0.01% 19 0 19 3 22
MGT Consulting Group Page 87 of 1421022
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Purchasing B Allocations Dept:6 001-1910 Purchasing
Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
45 201-4050 Senior Center 1,525 0.01% $14 $0 $14 $2 $16 64 600 Airport 431,683 1.93% 3,855 0 3,855 538 4,394
66 610 5800 Fixed Route 46,178 0.21% 412 0 412 58 470
67 610 5850 Dial-A-Ride 101 0.00% 1 0 1 0 1
87 690 Refuse 98,362 0.44% 878 0 878 123 1,001
89 700-5020 Workers Compensation 500 0.00% 4 0 4 1 5
92 761-3100 Account & Collection Service 185,835 0.83% 1,660 0 1,660 232 1,891 93 761-3110 Meter Reading & Service 9,095 0.04% 81 0 81 11 93 95 810 Successor Housing Agency 182,106 0.81% 1,626 0 1,626 227 1,853 Subtotal 22,416,157 100.00% 200,195 0 200,195 27,767 227,962 Direct Bills 0 0
Total $200,195 $227,962
Basis Units: Dollar amount of PO's per department
Source:

MGT Consulting Group Page 88 of 1421023
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Allocation Summary Dept:6 001-1910 Purchasing
Department Purchasing A Purchasing B Total
(97) 840 BEA Capital Project Fund $548 $11,365 $11,913
(81) 68X Wastewater Operations Fund 11,500 19,519 31,020 (73) 67X Electric Operations Fund 28,555 86,976 115,532 (68) 66X Water Operations Fund 23,157 28,535 51,692
(57) 420 Traffic Control 78 64 142
(49) 3XX Agency Funds 196 96 291
(18) 001 Police 11,970 3,332 15,302
1 001-1000 City Council 990 231 1,222
2 001-1200 City Manager 2,869 432 3,301
3 001-1300 Human Resources 1,195 118 1,313
4 001-1400 City Clerk 2,083 215 2,298
5 001-1900 Fiscal Services 1,434 320 1,755
6 001-1910 Purchasing 649 31 680
7 001-3200 Building Maintenance 17,955 1,785 19,739
8 001-4500 Central Services 3,442 222 3,665
9 702 Fleet Maintenance 44,867 4,563 49,430
10 703 Information Systems Services 2,973 1,848 4,821
14 001-0001 General 39 28 67
15 001-1210 Economic Development 939 683 1,622
16 001-1500 Elections 626 26 652
17 001-2060 TV Government Access 313 129 442
19 001-2210 Dispatch 117 10 128
20 001-2300 Animal Control 743 1,257 2,000
21 001-2400 Fire 469 202 671
22 001-2700 Building & Safety 2,816 9,119 11,935
23 001-2740 Code Enforcement 1,799 154 1,953
24 001-2800 Planning 4,068 4,774 8,842
25 001-3000 Engineering 3,794 13,985 17,779
26 001-3600 Parks 6,611 1,442 8,053
27 001-4000 Recreation 7,237 431 7,668
28 001-4010 Aquatics 2,464 323 2,787
29 001-4020 Day Care 196 9 205
30 001-4050 Senior Center 1,956 181 2,137
31 001-5400 Community Enhancement 978 556 1,534
32 002 Developer Deposit Fund 274 165 439
33 005 SA Adminstration 196 66 262
34 100 Gas Tax Street 9,349 1,955 11,304
35 101 Measure A Street 900 14,902 15,801
36 102 RMRA (SB1) Gas Tax 156 6,252 6,409
37 110 C.D.B.G. 469 1,355 1,825
38 111 Landscape Maintenance Assmt. Dist.#1 743 558 1,302 MGT Consulting Group Page 89 of 1421024
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Allocation Summary Dept:6 001-1910 Purchasing
Department Purchasing A Purchasing B Total
43 200 Special Donations $469 $22 $491
45 201-4050 Senior Center 235 16 250
64 600 Airport 1,447 4,394 5,841
66 610 5800 Fixed Route 3,638 470 4,108
67 610 5850 Dial-A-Ride 2,112 1 2,113
87 690 Refuse 2,895 1,001 3,896
89 700-5020 Workers Compensation 78 5 83
92 761-3100 Account & Collection Service 12,322 1,891 14,213 93 761-3110 Meter Reading & Service 2,464 93 2,557
95 810 Successor Housing Agency 587 1,853 2,440
Total $227,962 $227,962 $455,924
001-3200 Building Maintenance
MGT Consulting Group Page 90 of 1421025
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
001-3200 Building Maintenance Nature and Extent of Services The 001-3200 Building Maintenance Division provides custodial and building repair services for approximately 32,000 square feet of building space. The majority of repairs are completed in-house by the Building Repair Specialist. All custodial supplies are purchased and provided by this division.

Building Maintenance costs are distributed by the following functions:

Buildings Maintained- Single Use - Costs have been allocated based on amount of square footage per department.

City Hall - Costs have been allocated based on number of City Hall FTE's per department.

City Yard - Costs have been allocated based on number of FTE's per department.

Corp Yard Warehouse - Costs have been allocated based on amount of square footage per department.

Police Station - Costs have been allocated based on number of FTE's per department.

Fleet Maint Office - Costs have been directly allocated to Fleet Maintenance.

Water Shop - Costs have been allocated based on number of FTE's per department.

Community Center - Costs have been allocated based on number of FTE's per department.

MGT Consulting Group Page 91 of 1421026
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:7 001-3200 Building Maintenance Description Amount General
Admin
Buildings
MaintainedSingle Use
City Hall City Yard Corp Yard
Warehouse
Police
Station
Fleet Maint
Office
Water Shop
Personnel Costs
Salaries S1 184,727 0 41,609 28,281 8,374 34,463 39,461 12,157 4,538 Salary % Split .00% 22.52% 15.31% 4.53% 18.66% 21.36% 6.58% 2.46% Benefits S 108,532 0 24,446 16,616 4,920 20,248 23,184 7,142 2,666 Subtotal - Personnel Costs 293,259 0 66,056 44,896 13,293 54,711 62,646 19,299 7,204 Services & Supplies Cost
ADVERTISING/PUBLISHING S 111 0 25 17 5 21 24 7 3
ELECTRICIAN SERVICES S 19,889 0 4,480 3,045 902 3,711 4,249 1,309 489 ALARM SERVICE S 4,883 0 1,100 748 221 911 1,043 321 120 PEST ERADICATION SERVICE S 5,116 0 1,152 783 232 954 1,093 337 126 LANDSCAPE MAINTENANCE S 37,464 0 8,439 5,735 1,698 6,989 8,003 2,465 920 UNIFORM PURCHASE/MAINT S 500 0 113 77 23 93 107 33 12
OVERTIME MEALS S 100 0 23 15 5 19 21 7 2
VISION ALLOWANCE S 67 0 15 10 3 12 14 4 2
TELEPHONE SVC S 375 0 84 57 17 70 80 25 9
NATURAL GAS SERVICE S 550 0 124 84 25 103 117 36 14
REPAIR/MAINT-GRNDS/FIELDS S 14,840 0 3,343 2,272 673 2,769 3,170 977 365 REPAIR/MAINT-BUILDINGS S 132,216 0 29,781 20,241 5,993 24,666 28,244 8,701 3,248 REPAIR/MAINT-EQUIPMENT S 4,000 0 901 612 181 746 854 263 98 REPAIR/MAINT AC/HEATING S 23,603 0 5,317 3,613 1,070 4,403 5,042 1,553 580 PROFESSIONAL SERVICES S 146,200 0 32,931 22,382 6,627 27,275 31,231 9,621 3,592 CUSTODIAN SERVICES S 53,295 0 12,005 8,159 2,416 9,943 11,385 3,507 1,309 DEPARTMENTAL SUPPLIES S 3,000 0 676 459 136 560 641 197 74 JANITORIAL SUPPLIES S 16,275 0 3,666 2,492 738 3,036 3,477 1,071 400 BUILDING IMPROVEMENTS S 0 0 0 0 0 0 0 0 0
LICENSES/PERMITS/FEES S 0 0 0 0 0 0 0 0 0
JANITORIAL- PROF & JAN SUPPLIESP 0 0 0 0 0 0 0 0 0
SUPPLIES & SERVICES S 4,757 0 1,071 728 216 887 1,016 313 117 INTERFUND SERVICE PYMTS D 0 0 0 0 0 0 0 0 0
MGT Consulting Group Page 92 of 1421027
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:7 001-3200 Building Maintenance Description Amount General
Admin
Buildings
MaintainedSingle Use
City Hall City Yard Corp Yard
Warehouse
Police
Station
Fleet Maint
Office
Water Shop
CAPITAL EQUIP D 8,767 0 0 0 0 0 0 0 0
CAP IMPROV & EQUIP D 280,672 0 0 0 0 0 0 0 0
Subtotal - Services & Supplies 756,680 0 105,245 71,532 21,180 87,169 99,812 30,749 11,478 Department Cost Total 1,049,939 0 171,300 116,428 34,473 141,879 162,457 50,048 18,683 Adjustments to Cost
INTERFUND SERVICE PYMTS D 0 0 0 0 0 0 0 0 0
CAPITAL EQUIP D (8,767) 0 0 0 0 0 0 0 0
CAP IMPROV & EQUIP D (280,672) 0 0 0 0 0 0 0 0
Subtotal - Adjustments (289,439) 0 0 0 0 0 0 0 0
Total Costs After Adjustments 760,500 0 171,300 116,428 34,473 141,879 162,457 50,048 18,683 General Admin Distribution 0 0 0 0 0 0 0 0
Grand Total $760,500 $171,300 $116,428 $34,473 $141,879 $162,457 $50,048 $18,683 MGT Consulting Group Page 93 of 1421028
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:7 001-3200 Building Maintenance Description Amount Community
Ctr
Personnel Costs
Salaries S1 184,727 15,845
Salary % Split 8.58%
Benefits S 108,532 9,309
Subtotal - Personnel Costs 293,259 25,154
Services & Supplies Cost
ADVERTISING/PUBLISHING S 111 10
ELECTRICIAN SERVICES S 19,889 1,706
ALARM SERVICE S 4,883 419
PEST ERADICATION SERVICE S 5,116 439
LANDSCAPE MAINTENANCE S 37,464 3,213
UNIFORM PURCHASE/MAINT S 500 43
OVERTIME MEALS S 100 9
VISION ALLOWANCE S 67 6
TELEPHONE SVC S 375 32
NATURAL GAS SERVICE S 550 47
REPAIR/MAINT-GRNDS/FIELDS S 14,840 1,273
REPAIR/MAINT-BUILDINGS S 132,216 11,341
REPAIR/MAINT-EQUIPMENT S 4,000 343
REPAIR/MAINT AC/HEATING S 23,603 2,025
PROFESSIONAL SERVICES S 146,200 12,540
CUSTODIAN SERVICES S 53,295 4,571
DEPARTMENTAL SUPPLIES S 3,000 257
JANITORIAL SUPPLIES S 16,275 1,396
BUILDING IMPROVEMENTS S 0 0
LICENSES/PERMITS/FEES S 0 0
JANITORIAL- PROF & JAN SUPPLIESP 0 0
SUPPLIES & SERVICES S 4,757 408
INTERFUND SERVICE PYMTS D 0 0
MGT Consulting Group Page 94 of 1421029
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:7 001-3200 Building Maintenance Description Amount Community
Ctr
CAPITAL EQUIP D 8,767 0
CAP IMPROV & EQUIP D 280,672 0
Subtotal - Services & Supplies 756,680 40,078
Department Cost Total 1,049,939 65,232
Adjustments to Cost
INTERFUND SERVICE PYMTS D 0 0
CAPITAL EQUIP D (8,767) 0
CAP IMPROV & EQUIP D (280,672) 0
Subtotal - Adjustments (289,439) 0
Total Costs After Adjustments 760,500 65,232
General Admin Distribution 0
Grand Total $760,500 $65,232
MGT Consulting Group Page 95 of 1421030
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
B. Incoming Costs - (Default Spread Salary%) Dept:7 001-3200 Building Maintenance Department First
Incoming
Second
Incoming
Buildings
MaintainedSingle Use
City Hall City Yard Corp Yard
Warehouse
Police
Station
Fleet Maint
Office
Water Shop Community
Ctr
1 Council Support - Fiscal $595 $291 $200 $136 $40 $165 $189 $58 $22 $76 1 Council Support - Personnel 1,296 644 437 297 88 362 414 128 48 166 1 Council Support-Agendas 1,947 967 656 446 132 544 623 192 72 250 Subtotal - 001-1000 City Council 3,837 1,903 1,293 879 260 1,071 1,226 378 141 492 2 City Mgr Support-Fiscal 3,154 649 857 582 172 709 812 250 93 326 2 City Mgr Support-Personnel 6,866 1,432 1,869 1,270 376 1,548 1,773 546 204 712 Subtotal - 001-1200 City Manager 10,020 2,081 2,726 1,852 549 2,257 2,585 796 297 1,038 3 HR Support 10,770 1,406 2,743 1,864 552 2,272 2,601 801 299 1,044 Subtotal - 001-1300 Human Resources 10,770 1,406 2,743 1,864 552 2,272 2,601 801 299 1,044 4 City Clerk Support-Fiscal 243 124 83 56 17 68 78 24 9 31 4 City Clerk Support-Personnel 529 275 181 123 36 150 172 53 20 69 4 City Clerk Support-Agendas 2,490 1,425 882 599 177 730 836 258 96 336 Subtotal - 001-1400 City Clerk 3,262 1,824 1,146 779 231 949 1,086 335 125 436 5 Budget 3,656 360 905 615 182 749 858 264 99 344
5 Gen'l Accounting 5,099 491 1,259 856 253 1,043 1,194 368 137 480 5 Payroll 4,907 502 1,218 828 245 1,009 1,155 356 133 464 5 Accounts Payable 8,387 922 2,097 1,425 422 1,737 1,988 613 229 798 5 Business License 2,983 318 744 505 150 616 705 217 81 283 5 AR (Non-Utility Billing) 4,660 471 1,156 786 233 957 1,096 338 126 440 Subtotal - 001-1900 Fiscal Services 29,693 3,063 7,378 5,015 1,485 6,111 6,997 2,156 805 2,810 6 Purchasing A 15,675 2,279 4,044 2,749 814 3,350 3,835 1,182 441 1,540 6 Purchasing B 1,566 219 402 273 81 333 381 117 44 153
Subtotal - 001-1910 Purchasing 17,242 2,498 4,446 3,022 895 3,683 4,217 1,299 485 1,693 7 City Hall 0 1,806 407 277 82 337 386 119 44 155
7 City Yard 0 1,539 347 236 70 287 329 101 38 132
Subtotal - 001-3200 Building Maintenance 0 3,345 754 512 152 624 715 220 82 287 8 Central Services- Fiscal 0 5,471 1,232 838 248 1,021 1,169 360 134 469 8 Central Services- Personnel 0 11,913 2,683 1,824 540 2,222 2,545 784 293 1,022 MGT Consulting Group Page 96 of 1421031
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
B. Incoming Costs - (Default Spread Salary%) Dept:7 001-3200 Building Maintenance Department First
Incoming
Second
Incoming
Buildings
MaintainedSingle Use
City Hall City Yard Corp Yard
Warehouse
Police
Station
Fleet Maint
Office
Water Shop Community
Ctr
Subtotal - 001-4500 Central Services $0 $17,384 $3,916 $2,661 $788 $3,243 $3,714 $1,144 $427 $1,491 9 Vehicle Maintenance 0 6,644 1,497 1,017 301 1,240 1,419 437 163 570 Subtotal - 702 Fleet Maintenance 0 6,644 1,497 1,017 301 1,240 1,419 437 163 570 10 Info Services Support 0 3,053 688 467 138 570 652 201 75 262 10 Phone Support 0 1,064 240 163 48 198 227 70 26 91
10 Security 0 2,044 460 313 93 381 437 135 50 175
Subtotal - 703 Information Systems Services 0 6,161 1,388 943 279 1,149 1,316 405 151 528 Total Incoming 74,823 46,309 27,285 18,545 5,491 22,598 25,876 7,972 2,976 10,390 C. Total Allocated $881,632 $198,585 $134,972 $39,964 $164,478 $188,333 $58,019 $21,658 $75,622

22.52% 15.31% 4.53% 18.66% 21.36% 6.58% 2.46% 8.58%
MGT Consulting Group Page 97 of 1421032
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Buildings Maintained- Single Use Allocations Dept:7 001-3200 Building Maintenance Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 2,000 6.32% $11,896 $0 $11,896 $660 $12,556 (18) 001 Police 2,500 7.90% 14,870 0 14,870 824 15,694
21 001-2400 Fire 10,544 33.33% 62,716 0 62,716 3,477 66,193 27 001-4000 Recreation 1,589 5.02% 9,451 0 9,451 524 9,975 28 001-4010 Aquatics 6,177 19.53% 36,741 0 36,741 2,037 38,778 30 001-4050 Senior Center 6,029 19.06% 35,861 0 35,861 1,988 37,849 64 600 Airport 1,500 4.74% 8,922 0 8,922 495 9,417
103 All Other 1,294 4.09% 7,697 0 7,697 427 8,123
Subtotal 31,633 100.00% 188,154 0 188,154 10,431 198,585 Direct Bills 0 0
Total $188,154 $198,585
Basis Units: Amount of square footage per department
Source:

MGT Consulting Group Page 98 of 1421033
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
City Hall Allocations Dept:7 001-3200 Building Maintenance Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 3.06 4.32% $5,527 $0 $5,527 $507 $6,034 (73) 67X Electric Operations Fund 2.45 3.46% 4,425 0 4,425 406 4,831 (68) 66X Water Operations Fund 3.52 4.97% 6,358 0 6,358 583 6,941 1 001-1000 City Council 5.00 7.06% 9,031 0 9,031 0 9,031 2 001-1200 City Manager 4.00 5.65% 7,225 0 7,225 0 7,225 3 001-1300 Human Resources 3.00 4.24% 5,419 0 5,419 0 5,419 4 001-1400 City Clerk 2.00 2.82% 3,613 0 3,613 0 3,613
5 001-1900 Fiscal Services 10.00 14.12% 18,063 0 18,063 0 18,063 6 001-1910 Purchasing 3.00 4.24% 5,419 0 5,419 0 5,419
7 001-3200 Building Maintenance 1.00 1.41% 1,806 0 1,806 0 1,806 9 702 Fleet Maintenance 1.00 1.41% 1,806 0 1,806 166 1,972 10 703 Information Systems Services 1.00 1.41% 1,806 0 1,806 166 1,972 15 001-1210 Economic Development 1.00 1.41% 1,806 0 1,806 166 1,972 17 001-2060 TV Government Access 1.00 1.41% 1,806 0 1,806 166 1,972 22 001-2700 Building & Safety 3.00 4.24% 5,419 0 5,419 497 5,916 24 001-2800 Planning 3.00 4.24% 5,419 0 5,419 497 5,916 25 001-3000 Engineering 7.00 9.89% 12,644 0 12,644 1,160 13,803 34 100 Gas Tax Street 1.00 1.41% 1,806 0 1,806 166 1,972 66 610 5800 Fixed Route 0.20 0.28% 361 0 361 33 394
87 690 Refuse 0.57 0.81% 1,030 0 1,030 94 1,124
92 761-3100 Account & Collection Service 10.00 14.12% 18,063 0 18,063 1,656 19,719 93 761-3110 Meter Reading & Service 5.00 7.06% 9,031 0 9,031 828 9,859 Subtotal 70.80 100.00% 127,883 0 127,883 7,090 134,972
Direct Bills 0 0
Total $127,883 $134,972
Basis Units: Number of City Hall FTE's per department
Source:

MGT Consulting Group Page 99 of 1421034
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
City Yard Allocations Dept:7 001-3200 Building Maintenance Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 0.30 1.22% $462 $0 $462 $27 $488 (73) 67X Electric Operations Fund 16.10 65.45% 24,782 0 24,782 1,432 26,214 (68) 66X Water Operations Fund 0.70 2.85% 1,077 0 1,077 62 1,140 7 001-3200 Building Maintenance 1.00 4.07% 1,539 0 1,539 0 1,539 10 703 Information Systems Services 1.00 4.07% 1,539 0 1,539 89 1,628 34 100 Gas Tax Street 5.10 20.73% 7,850 0 7,850 454 8,304 38 111 Landscape Maintenance Assmt. Dist.#1 0.10 0.41% 154 0 154 9 163 64 600 Airport 0.05 0.20% 77 0 77 4 81
87 690 Refuse 0.25 1.02% 385 0 385 22 407
Subtotal 24.60 100.00% 37,865 0 37,865 2,099 39,964
Direct Bills 0 0
Total $37,865 $39,964
Basis Units: Number of FTE's per department
Source:

MGT Consulting Group Page 100 of 1421035
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Corp Yard Warehouse Allocations Dept:7 001-3200 Building Maintenance Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(73) 67X Electric Operations Fund 17,500 66.79% $104,090 $0 $104,090 $5,771 $109,861 34 100 Gas Tax Street 8,700 33.21% 51,748 0 51,748 2,869 54,617 Subtotal 26,200 100.00% 155,838 0 155,838 8,639 164,478 Direct Bills 0 0
Total $155,838 $164,478
Basis Units: Amount of square footage per department
Source:

MGT Consulting Group Page 101 of 1421036
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Police Station Allocations Dept:7 001-3200 Building Maintenance Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(18) 001 Police 39 90.70% $161,842 $0 $161,842 $8,972 $170,814 20 001-2300 Animal Control 2 4.65% 8,300 0 8,300 460 8,760 23 001-2740 Code Enforcement 2 4.65% 8,300 0 8,300 460 8,760 Subtotal 43 100.00% 178,441 0 178,441 9,893 188,333
Direct Bills 0 0
Total $178,441 $188,333
Basis Units: Number of FTE's per department
Source:

MGT Consulting Group Page 102 of 1421037
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Fleet Maint Office Allocations Dept:7 001-3200 Building Maintenance Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
9 702 Fleet Maintenance 6.00 32.97% $18,123 $0 $18,123 $1,005 $19,127 66 610 5800 Fixed Route 12.20 67.03% 36,849 0 36,849 2,043 38,892 Subtotal 18.20 100.00% 54,972 0 54,972 3,048 58,019
Direct Bills 0 0
Total $54,972 $58,019
Basis Units: Directly allocated to Fleet Maintenance
Source:

MGT Consulting Group Page 103 of 1421038
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Water Shop Allocations Dept:7 001-3200 Building Maintenance Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 3 20.00% $4,104 $0 $4,104 $228 $4,332 (68) 66X Water Operations Fund 12 80.00% 16,417 0 16,417 910 17,327 Subtotal 15 100.00% 20,521 0 20,521 1,138 21,658
Direct Bills 0 0
Total $20,521 $21,658
Basis Units: Number of FTE's per department
Source:

MGT Consulting Group Page 104 of 1421039
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Community Ctr Allocations Dept:7 001-3200 Building Maintenance Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
27 001-4000 Recreation 3.32 100.00% $71,650 $0 $71,650 $3,972 $75,622 Subtotal 3.32 100.00% 71,650 0 71,650 3,972 75,622
Direct Bills 0 0
Total $71,650 $75,622
Basis Units: Number of FTE's per department
Source:

MGT Consulting Group Page 105 of 1421040
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Allocation Summary Dept:7 001-3200 Building Maintenance Department Buildings
MaintainedSingle Use
City Hall City Yard Corp Yard
Warehouse
Police
Station
Fleet Maint
Office
Water Shop Community
Ctr
Total
(81) 68X Wastewater Operations Fund $12,556 $6,034 $488 $0 $0 $0 $4,332 $0 $23,410 (73) 67X Electric Operations Fund 0 4,831 26,214 109,861 0 0 0 0 140,906 (68) 66X Water Operations Fund 0 6,941 1,140 0 0 0 17,327 0 25,407 (18) 001 Police 15,694 0 0 0 170,814 0 0 0 186,508
1 001-1000 City Council 0 9,031 0 0 0 0 0 0 9,031
2 001-1200 City Manager 0 7,225 0 0 0 0 0 0 7,225
3 001-1300 Human Resources 0 5,419 0 0 0 0 0 0 5,419
4 001-1400 City Clerk 0 3,613 0 0 0 0 0 0 3,613
5 001-1900 Fiscal Services 0 18,063 0 0 0 0 0 0 18,063
6 001-1910 Purchasing 0 5,419 0 0 0 0 0 0 5,419
7 001-3200 Building Maintenance 0 1,806 1,539 0 0 0 0 0 3,345 9 702 Fleet Maintenance 0 1,972 0 0 0 19,127 0 0 21,099 10 703 Information Systems Services 0 1,972 1,628 0 0 0 0 0 3,600 15 001-1210 Economic Development 0 1,972 0 0 0 0 0 0 1,972 17 001-2060 TV Government Access 0 1,972 0 0 0 0 0 0 1,972 20 001-2300 Animal Control 0 0 0 0 8,760 0 0 0 8,760
21 001-2400 Fire 66,193 0 0 0 0 0 0 0 66,193
22 001-2700 Building & Safety 0 5,916 0 0 0 0 0 0 5,916 23 001-2740 Code Enforcement 0 0 0 0 8,760 0 0 0 8,760
24 001-2800 Planning 0 5,916 0 0 0 0 0 0 5,916
25 001-3000 Engineering 0 13,803 0 0 0 0 0 0 13,803
27 001-4000 Recreation 9,975 0 0 0 0 0 0 75,622 85,597
28 001-4010 Aquatics 38,778 0 0 0 0 0 0 0 38,778
30 001-4050 Senior Center 37,849 0 0 0 0 0 0 0 37,849
34 100 Gas Tax Street 0 1,972 8,304 54,617 0 0 0 0 64,892 38 111 Landscape Maintenance Assmt. Dist.#1 0 0 163 0 0 0 0 0 163 64 600 Airport 9,417 0 81 0 0 0 0 0 9,498
66 610 5800 Fixed Route 0 394 0 0 0 38,892 0 0 39,286
87 690 Refuse 0 1,124 407 0 0 0 0 0 1,531
92 761-3100 Account & Collection Service 0 19,719 0 0 0 0 0 0 19,719 93 761-3110 Meter Reading & Service 0 9,859 0 0 0 0 0 0 9,859 103 All Other 8,123 0 0 0 0 0 0 0 8,123
Total $198,585 $134,972 $39,964 $164,478 $188,333 $58,019 $21,658 $75,622 $881,632 001-4500 Central Services
MGT Consulting Group Page 106 of 1421041
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
001-4500 Central Services
Nature and Extent of Services
The Central Services budget unit accounts for municipal expenditure items not directly attributable to individual departmental operations and/or items benefiting all departments. These costs are mostly made up of contract services for the benefit of all the departments in the City.

Central Services costs are distributed by the following functions:

Central Services- Fiscal - Costs have been allocated based on total operating budget per department.

Central Services- Personnel - Costs have been allocated based on number of FTE's per department.

MGT Consulting Group Page 107 of 1421042
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:8 001-4500 Central Services
Description Amount General
Admin
Central
ServicesFiscal
Central
ServicesPersonnel
Personnel Costs
Salaries S1 0 0 0 0
Salary % Split .00% .00% .00%
Benefits S 0 0 0 0
Subtotal - Personnel Costs 0 0 0 0
Services & Supplies Cost
POSTAGE/MAILING COSTS S 15,207 0 7,604 7,604
UTILITIES-BANNING S 66,548 0 33,274 33,274
TELEPHONE SVC S 60,316 0 30,158 30,158
NATURAL GAS SERVICE S 6,656 0 3,328 3,328
REPAIR/MAINT-EQUIP S 20,024 0 10,012 10,012
REPAIR/MAINT-SOFTWARE S 3,149 0 1,575 1,575
RENT/LEASE EXPENSE S 11,974 0 5,987 5,987
PROFESSIONAL SERVICES S 163,896 0 81,948 81,948
DEPARTMENTAL SUPPLIES S 10,985 0 5,493 5,493
INTERFUND SVC S 594,643 0 297,322 297,322
OTHER INTERFUND S 224,325 0 112,163 112,163
CITY HALL LEASE S 0 0 0 0
LEASE/PURCHASE PAYMENTS S 0 0 0 0
TRNSFR-GAS TAX STREET FD D 0 0 0 0
TRNSFR-TRANSIT FUND D 0 0 0 0
Subtotal - Services & Supplies 1,177,723 0 588,862 588,862 Department Cost Total 1,177,723 0 588,862 588,862
Adjustments to Cost
TRNSFR-GAS TAX STREET FD D 0 0 0 0
TRNSFR-TRANSIT FUND D 0 0 0 0
Subtotal - Adjustments 0 0 0 0
Total Costs After Adjustments 1,177,723 0 588,862 588,862 General Admin Distribution 0 0 0
Grand Total $1,177,723 $588,862 $588,862
MGT Consulting Group Page 108 of 1421043
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
B. Incoming Costs - (Default Spread Expense%) Dept:8 001-4500 Central Services Department First
Incoming
Second
Incoming
Central
ServicesFiscal
Central
ServicesPersonnel
1 Council Support - Fiscal $281 $138 $209 $209
Subtotal - 001-1000 City Council 281 138 209 209
2 City Mgr Support-Fiscal 1,488 306 897 897
Subtotal - 001-1200 City Manager 1,488 306 897 897
4 City Clerk Support-Fiscal 115 58 86 86
Subtotal - 001-1400 City Clerk 115 58 86 86
5 Budget 1,725 170 947 947
5 Gen'l Accounting 140 14 77 77
5 Accounts Payable 3,299 363 1,831 1,831
5 Business License 1,407 150 779 779
5 AR (Non-Utility Billing) 1,892 191 1,041 1,041
Subtotal - 001-1900 Fiscal Services 8,463 887 4,675 4,675 6 Purchasing A 3,005 437 1,721 1,721
6 Purchasing B 195 27 111 111
Subtotal - 001-1910 Purchasing 3,200 464 1,832 1,832
8 Central Services- Fiscal 0 2,581 1,291 1,291
Subtotal - 001-4500 Central Services 0 2,581 1,291 1,291 11 Liability Insurance 0 358,381 179,190 179,190
Subtotal - 700-5040 Liability Insurance 0 358,381 179,190 179,190 Total Incoming 13,546 362,815 188,181 188,181
C. Total Allocated $1,554,084 $777,042 $777,042

50.00% 50.00%
MGT Consulting Group Page 109 of 1421044
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Central Services- Fiscal Allocations Dept:8 001-4500 Central Services Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 2,902,177 3.51% $20,879 $0 $20,879 $6,734 $27,613 (73) 67X Electric Operations Fund 30,157,589 36.43% 216,964 0 216,964 69,972 286,937 (68) 66X Water Operations Fund 7,396,954 8.93% 53,216 0 53,216 17,163 70,379 (57) 420 Traffic Control 1,073 0.00% 8 0 8 2 10
(49) 3XX Agency Funds 4,168 0.01% 30 0 30 10 40
(18) 001 Police 10,348,695 12.50% 74,452 0 74,452 24,011 98,463 1 001-1000 City Council 194,327 0.23% 1,398 0 1,398 0 1,398 2 001-1200 City Manager 682,109 0.82% 4,907 0 4,907 0 4,907 3 001-1300 Human Resources 528,626 0.64% 3,803 0 3,803 0 3,803 4 001-1400 City Clerk 158,480 0.19% 1,140 0 1,140 0 1,140 5 001-1900 Fiscal Services 1,584,322 1.91% 11,398 0 11,398 0 11,398 6 001-1910 Purchasing 339,414 0.41% 2,442 0 2,442 0 2,442 7 001-3200 Building Maintenance 760,500 0.92% 5,471 0 5,471 0 5,471 8 001-4500 Central Services 358,755 0.43% 2,581 0 2,581 0 2,581 9 702 Fleet Maintenance 1,906,839 2.30% 13,718 0 13,718 4,424 18,143 10 703 Information Systems Services 869,038 1.05% 6,252 0 6,252 2,016 8,269 11 700-5040 Liability Insurance 2,727,749 3.29% 19,624 0 19,624 6,329 25,953 12 700-5300 City Attorney 867,414 1.05% 6,240 0 6,240 2,013 8,253 15 001-1210 Economic Development 377,388 0.46% 2,715 0 2,715 876 3,591 16 001-1500 Elections 44,500 0.05% 320 0 320 103 423
17 001-2060 TV Government Access 147,793 0.18% 1,063 0 1,063 343 1,406 19 001-2210 Dispatch 982,865 1.19% 7,071 0 7,071 2,280 9,352 20 001-2300 Animal Control 308,056 0.37% 2,216 0 2,216 715 2,931 21 001-2400 Fire 3,584,207 4.33% 25,786 0 25,786 8,316 34,102 22 001-2700 Building & Safety 1,706,314 2.06% 12,276 0 12,276 3,959 16,235 23 001-2740 Code Enforcement 356,510 0.43% 2,565 0 2,565 827 3,392 24 001-2800 Planning 1,343,064 1.62% 9,662 0 9,662 3,116 12,779 25 001-3000 Engineering 2,475,703 2.99% 17,811 0 17,811 5,744 23,555 26 001-3600 Parks 768,983 0.93% 5,532 0 5,532 1,784 7,317 27 001-4000 Recreation 1,072,878 1.30% 7,719 0 7,719 2,489 10,208 28 001-4010 Aquatics 241,463 0.29% 1,737 0 1,737 560 2,297 29 001-4020 Day Care 58,486 0.07% 421 0 421 136 556
30 001-4050 Senior Center 139,609 0.17% 1,004 0 1,004 324 1,328 31 001-5400 Community Enhancement 102,900 0.12% 740 0 740 239 979 32 002 Developer Deposit Fund 235,497 0.28% 1,694 0 1,694 546 2,241 33 005 SA Adminstration 8,935 0.01% 64 0 64 21 85
34 100 Gas Tax Street 1,333,621 1.61% 9,595 0 9,595 3,094 12,689 37 110 C.D.B.G. 10,000 0.01% 72 0 72 23 95
38 111 Landscape Maintenance Assmt. Dist.#1 218,936 0.26% 1,575 0 1,575 508 2,083 39 132 Air Quality Improvement 3,000 0.00% 22 0 22 7 29 43 200 Special Donations 13,707 0.02% 99 0 99 32 130
45 201-4050 Senior Center 3,075 0.00% 22 0 22 7 29
MGT Consulting Group Page 110 of 1421045
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Central Services- Fiscal Allocations Dept:8 001-4500 Central Services Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
46 201-4060 Senior Center Advisory Board 5,300 0.01% $38 $0 $38 $12 $50 48 203 Police Volunteer 787 0.00% 6 0 6 2 7
62 451 Park Development 25,000 0.03% 180 0 180 58 238
64 600 Airport 231,145 0.28% 1,663 0 1,663 536 2,199
66 610 5800 Fixed Route 1,452,528 1.75% 10,450 0 10,450 3,370 13,820 67 610 5850 Dial-A-Ride 29,983 0.04% 216 0 216 70 285
87 690 Refuse 563,178 0.68% 4,052 0 4,052 1,307 5,358
89 700-5020 Workers Compensation 1,066,550 1.29% 7,673 0 7,673 2,475 10,148 90 700-5030 Unemployment Insurance 78,683 0.10% 566 0 566 183 749 92 761-3100 Account & Collection Service 1,425,078 1.72% 10,253 0 10,253 3,306 13,559 93 761-3110 Meter Reading & Service 571,833 0.69% 4,114 0 4,114 1,327 5,441 95 810 Successor Housing Agency 14,443 0.02% 104 0 104 34 137 96 830 Debt Service 1,750 0.00% 13 0 13 4 17
Subtotal 82,791,977 100.00% 595,635 0 595,635 181,407 777,042 Direct Bills 0 0
Total $595,635 $777,042
Basis Units: Total Operating Budget per department
Source:

MGT Consulting Group Page 111 of 1421046
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Central Services- Personnel Allocations Dept:8 001-4500 Central Services Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 14 4.67% $27,796 $0 $27,796 $9,441 $37,238 (73) 67X Electric Operations Fund 31 10.33% 61,549 0 61,549 20,906 82,455 (68) 66X Water Operations Fund 24 8.00% 47,651 0 47,651 16,185 63,836 (18) 001 Police 38 12.67% 75,447 0 75,447 25,626 101,073 1 001-1000 City Council 5 1.67% 9,927 0 9,927 0 9,927
2 001-1200 City Manager 2 0.67% 3,971 0 3,971 0 3,971
3 001-1300 Human Resources 3 1.00% 5,956 0 5,956 0 5,956 4 001-1400 City Clerk 2 0.67% 3,971 0 3,971 0 3,971
5 001-1900 Fiscal Services 10 3.33% 19,854 0 19,854 0 19,854 6 001-1910 Purchasing 3 1.00% 5,956 0 5,956 0 5,956
7 001-3200 Building Maintenance 6 2.00% 11,913 0 11,913 0 11,913 9 702 Fleet Maintenance 7 2.33% 13,898 0 13,898 4,721 18,619 10 703 Information Systems Services 2 0.67% 3,971 0 3,971 1,349 5,320 11 700-5040 Liability Insurance 3 1.00% 5,956 0 5,956 2,023 7,979 15 001-1210 Economic Development 1 0.33% 1,985 0 1,985 674 2,660 17 001-2060 TV Government Access 1 0.33% 1,985 0 1,985 674 2,660 19 001-2210 Dispatch 10 3.33% 19,854 0 19,854 6,744 26,598 22 001-2700 Building & Safety 3 1.00% 5,956 0 5,956 2,023 7,979 23 001-2740 Code Enforcement 4 1.33% 7,942 0 7,942 2,698 10,639 24 001-2800 Planning 3 1.00% 5,956 0 5,956 2,023 7,979
25 001-3000 Engineering 7 2.33% 13,898 0 13,898 4,721 18,619 26 001-3600 Parks 7 2.33% 13,898 0 13,898 4,721 18,619
27 001-4000 Recreation 15 5.00% 29,782 0 29,782 10,116 39,897 28 001-4010 Aquatics 26 8.67% 51,622 0 51,622 17,534 69,155 30 001-4050 Senior Center 6 2.00% 11,913 0 11,913 4,046 15,959 34 100 Gas Tax Street 14 4.67% 27,796 0 27,796 9,441 37,238 38 111 Landscape Maintenance Assmt. Dist.#1 2 0.67% 3,971 0 3,971 1,349 5,320 64 600 Airport 5 1.67% 9,927 0 9,927 3,372 13,299
66 610 5800 Fixed Route 18 6.00% 35,738 0 35,738 12,139 47,877 67 610 5850 Dial-A-Ride 3 1.00% 5,956 0 5,956 2,023 7,979 87 690 Refuse 5 1.67% 9,927 0 9,927 3,372 13,299
89 700-5020 Workers Compensation 3 1.00% 5,956 0 5,956 2,023 7,979 90 700-5030 Unemployment Insurance 2 0.67% 3,971 0 3,971 1,349 5,320 92 761-3100 Account & Collection Service 10 3.33% 19,854 0 19,854 6,744 26,598 93 761-3110 Meter Reading & Service 5 1.67% 9,927 0 9,927 3,372 13,299 MGT Consulting Group Page 112 of 1421047
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Central Services- Personnel Allocations Dept:8 001-4500 Central Services Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
Subtotal 300 100.00% 595,635 0 595,635 181,407 777,042
Direct Bills 0 0
Total $595,635 $777,042
Basis Units: Number of FTE's per department
Source:

MGT Consulting Group Page 113 of 1421048
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Allocation Summary Dept:8 001-4500 Central Services
Department Central
ServicesFiscal
Central
ServicesPersonnel
Total
(81) 68X Wastewater Operations Fund $27,613 $37,238 $64,851 (73) 67X Electric Operations Fund 286,937 82,455 369,391 (68) 66X Water Operations Fund 70,379 63,836 134,215
(57) 420 Traffic Control 10 0 10
(49) 3XX Agency Funds 40 0 40
(18) 001 Police 98,463 101,073 199,537
1 001-1000 City Council 1,398 9,927 11,325
2 001-1200 City Manager 4,907 3,971 8,878
3 001-1300 Human Resources 3,803 5,956 9,759
4 001-1400 City Clerk 1,140 3,971 5,111
5 001-1900 Fiscal Services 11,398 19,854 31,253
6 001-1910 Purchasing 2,442 5,956 8,398
7 001-3200 Building Maintenance 5,471 11,913 17,384
8 001-4500 Central Services 2,581 0 2,581
9 702 Fleet Maintenance 18,143 18,619 36,762
10 703 Information Systems Services 8,269 5,320 13,588
11 700-5040 Liability Insurance 25,953 7,979 33,933
12 700-5300 City Attorney 8,253 0 8,253
15 001-1210 Economic Development 3,591 2,660 6,251
16 001-1500 Elections 423 0 423
17 001-2060 TV Government Access 1,406 2,660 4,066
19 001-2210 Dispatch 9,352 26,598 35,950
20 001-2300 Animal Control 2,931 0 2,931
21 001-2400 Fire 34,102 0 34,102
22 001-2700 Building & Safety 16,235 7,979 24,214
23 001-2740 Code Enforcement 3,392 10,639 14,031
24 001-2800 Planning 12,779 7,979 20,758
25 001-3000 Engineering 23,555 18,619 42,174
26 001-3600 Parks 7,317 18,619 25,935
27 001-4000 Recreation 10,208 39,897 50,105
28 001-4010 Aquatics 2,297 69,155 71,453
29 001-4020 Day Care 556 0 556
30 001-4050 Senior Center 1,328 15,959 17,287
31 001-5400 Community Enhancement 979 0 979
32 002 Developer Deposit Fund 2,241 0 2,241
33 005 SA Adminstration 85 0 85
34 100 Gas Tax Street 12,689 37,238 49,926
37 110 C.D.B.G. 95 0 95
38 111 Landscape Maintenance Assmt. Dist.#1 2,083 5,320 7,403 39 132 Air Quality Improvement 29 0 29
43 200 Special Donations 130 0 130
MGT Consulting Group Page 114 of 1421049
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Allocation Summary Dept:8 001-4500 Central Services
Department Central
ServicesFiscal
Central
ServicesPersonnel
Total
45 201-4050 Senior Center $29 $0 $29
46 201-4060 Senior Center Advisory Board 50 0 50
48 203 Police Volunteer 7 0 7
62 451 Park Development 238 0 238
64 600 Airport 2,199 13,299 15,498
66 610 5800 Fixed Route 13,820 47,877 61,697
67 610 5850 Dial-A-Ride 285 7,979 8,265
87 690 Refuse 5,358 13,299 18,658
89 700-5020 Workers Compensation 10,148 7,979 18,127
90 700-5030 Unemployment Insurance 749 5,320 6,068
92 761-3100 Account & Collection Service 13,559 26,598 40,157 93 761-3110 Meter Reading & Service 5,441 13,299 18,740 95 810 Successor Housing Agency 137 0 137
96 830 Debt Service 17 0 17
Total $777,042 $777,042 $1,554,084
702 Fleet Maintenance
MGT Consulting Group Page 115 of 1421050
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
702 Fleet Maintenance Nature and Extent of Services
The Fleet Maintenance Division is responsible for the maintenance and repair of all: · City vehicles and equipment · Transit/Dial-a-Ride vehicles · City fuel acquisition and management Fleet Maintenance costs are distributed by the following functions:

Vehicle Maintenance - Costs have been allocated based on number of hours of vehicle maintenance per department.

CNG Gas Contract - Costs have been allocated based on the amount of gas used per fund.

MGT Consulting Group Page 116 of 1421051
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:9 702 Fleet Maintenance
Description Amount General
Admin
Vehicle
Maintenance
CNG Gas
Contract
Personnel Costs
Salaries S1 371,397 0 371,397 0
Salary % Split .00% 100.00% .00%
Benefits S 199,495 0 199,495 0
Subtotal - Personnel Costs 570,892 0 570,892 0
Services & Supplies Cost
ADVERTISING/PUBLISHING S 249 0 249 0
POSTAGE/MAILING COSTS S 16 0 16 0
TRAVEL/CONFERENCES S 1,500 0 1,500 0
STAFF TRAINING S 4,530 0 4,530 0
LAUNDRY/CLEANING S 507 0 507 0
ALARM SERVICE S 420 0 420 0
CONTRACT EMPLOYMENT SVCS S 100 0 100 0
RECYCLING SERVICES S 3,825 0 3,825 0
UNIFORM PURCHASE/MAINT S 3,346 0 3,346 0
TOOL ALLOWANCE S 3,500 0 3,500 0
OVERTIME MEALS S 510 0 510 0
VISION ALLOWANCE S 344 0 344 0
UTILITIES-BANNING S 24,535 0 24,535 0
TELEPHONE SVC S 2,436 0 2,436 0
NATURAL GAS SERVICE S 4,918 0 4,918 0
BUILDING IMPROVEMENTS S 0 0 0 0
COMPUTER HARDWARE S 0 0 0 0
CREDIT CARD FEES S 0 0 0 0
JOINT AGENCY ASSESSMENTS S 0 0 0 0
LEASE/PURCHASE PAYMENTS S 0 0 0 0
LICENSES/PERMITS/FEES S 0 0 0 0
TOOLS S 0 0 0 0
REPAIR/MAINT-BUILDINGS S 8,000 0 8,000 0
MGT Consulting Group Page 117 of 1421052
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:9 702 Fleet Maintenance
Description Amount General
Admin
Vehicle
Maintenance
CNG Gas
Contract
REPAIR/MAINT-VEHICLES S 234,109 0 234,109 0
REPAIR/MAINT-EQUIPMENT S 109,887 0 109,887 0
REPAIR/MAINT-SOFTWARE S 10,150 0 10,150 0
REPAIR/MAINT-HDWRE-CNTRCT S 2,535 0 2,535 0
REPAIR/MAINT-AC/HEATING S 15,000 0 15,000 0
RENT/LEASE EXPENSE S 16,830 0 16,830 0
PROFESSIONAL SERVICES S 26,158 0 26,158 0
MEDICAL/PHYSICAL EXAMS S 82 0 82 0
DEPARTMENTAL SUPPLIES S 3,030 0 3,030 0
GASOLINE/DIESEL FUEL S 450,000 0 450,000 0
OIL/LUBRICANTS S 10,680 0 10,680 0
STATE FUEL TAX S (1,502) 0 (1,502) 0
CNG FUEL S 196,200 0 196,200 0
SUPPLIES & SERVICES S 204,052 0 204,052 0
INTERFUND S 180,403 0 180,403 0
CAP IMPROV & EQUIP D 130,000 0 0 0
Subtotal - Services & Supplies 1,646,350 0 1,516,350 0
Department Cost Total 2,217,242 0 2,087,242 0
Adjustments to Cost
CAP IMPROV & EQUIP D (130,000) 0 0 0
Subtotal - Adjustments (130,000) 0 0 0
Total Costs After Adjustments 2,087,242 0 2,087,242 0
General Admin Distribution 0 0 0
Grand Total $2,087,242 $2,087,242 $0
MGT Consulting Group Page 118 of 1421053
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
B. Incoming Costs - (Default Spread Salary%) Dept:9 702 Fleet Maintenance Department First
Incoming
Second
Incoming
Vehicle
Maintenance
CNG Gas
Contract
1 Council Support - Fiscal $1,492 $731 $2,223 $0
1 Council Support - Personnel 1,511 751 2,263 0
1 Council Support-Agendas 1,770 879 2,649 0
Subtotal - 001-1000 City Council 4,773 2,361 7,135 0
2 City Mgr Support-Fiscal 7,907 1,627 9,534 0
2 City Mgr Support-Personnel 8,010 1,670 9,681 0
Subtotal - 001-1200 City Manager 15,917 3,297 19,215 0
3 HR Support 12,565 1,640 14,205 0
Subtotal - 001-1300 Human Resources 12,565 1,640 14,205 0 4 City Clerk Support-Fiscal 609 310 919 0
4 City Clerk Support-Personnel 617 321 938 0
4 City Clerk Support-Agendas 2,264 1,295 3,559 0
Subtotal - 001-1400 City Clerk 3,489 1,927 5,416 0
5 Budget 9,167 903 10,069 0
5 Gen'l Accounting 2,850 275 3,125 0
5 Payroll 5,725 585 6,310 0
5 Accounts Payable 29,050 3,192 32,243 0
5 AR (Non-Utility Billing) 12,116 1,225 13,341 0
Subtotal - 001-1900 Fiscal Services 58,908 6,180 65,088 0 6 Purchasing A 39,172 5,695 44,867 0
6 Purchasing B 4,004 559 4,563 0
Subtotal - 001-1910 Purchasing 43,176 6,255 49,430 0
7 City Hall 1,806 166 1,972 0
7 Fleet Maint Office 18,123 1,005 19,127 0
Subtotal - 001-3200 Building Maintenance 19,929 1,170 21,099 0 8 Central Services- Fiscal 13,718 4,424 18,143 0
8 Central Services- Personnel 13,898 4,721 18,619 0
Subtotal - 001-4500 Central Services 27,617 9,145 36,762 0 9 Vehicle Maintenance 0 10,298 10,298 0
MGT Consulting Group Page 119 of 1421054
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
B. Incoming Costs - (Default Spread Salary%) Dept:9 702 Fleet Maintenance Department First
Incoming
Second
Incoming
Vehicle
Maintenance
CNG Gas
Contract
9 CNG Gas Contract $0 $0 $0 $0
Subtotal - 702 Fleet Maintenance 0 10,298 10,298 0
10 Info Services Support 0 9,160 9,160 0
10 Phone Support 0 4,255 4,255 0
10 Security 0 2,044 2,044 0
Subtotal - 703 Information Systems Services 0 15,459 15,459 0 Total Incoming 186,374 57,732 244,107 0
C. Total Allocated $2,331,349 $2,331,349 $0
100.00%
MGT Consulting Group Page 120 of 1421055
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Vehicle Maintenance Allocations Dept:9 702 Fleet Maintenance Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 3,771 2.24% $51,030 $0 $51,030 $1,306 $52,336 (73) 67X Electric Operations Fund 8,855 5.27% 119,829 0 119,829 3,066 122,894 (68) 66X Water Operations Fund 7,847 4.67% 106,188 0 106,188 2,717 108,905 (18) 001 Police 20,672 12.30% 279,740 0 279,740 7,157 286,896 7 001-3200 Building Maintenance 491 0.29% 6,644 0 6,644 0 6,644 9 702 Fleet Maintenance 761 0.45% 10,298 0 10,298 0 10,298 22 001-2700 Building & Safety 159 0.09% 2,152 0 2,152 55 2,207 26 001-3600 Parks 4,662 2.77% 63,088 0 63,088 1,614 64,702 34 100 Gas Tax Street 10,789 6.42% 146,000 0 146,000 3,735 149,735 66 610 5800 Fixed Route 92,779 55.22% 1,255,514 0 1,255,514 32,120 1,287,633 67 610 5850 Dial-A-Ride 15,871 9.45% 214,771 0 214,771 5,494 220,266 93 761-3110 Meter Reading & Service 1,357 0.81% 18,363 0 18,363 470 18,833 Subtotal 168,014 100.00% 2,273,616 0 2,273,616 57,732 2,331,349 Direct Bills 0 0
Total $2,273,616 $2,331,349
Basis Units: Number of hours of vehicle maintenance per department Source:

MGT Consulting Group Page 121 of 1421056
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
CNG Gas Contract Allocations Dept:9 702 Fleet Maintenance Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 7,509 1.07% $0 $0 $0 $0 $0 (73) 67X Electric Operations Fund 56,486 8.05% 0 0 0 0 0 (68) 66X Water Operations Fund 128,936 18.38% 0 0 0 0 0 (18) 001 Police 325,432 46.38% 0 0 0 0 0
9 702 Fleet Maintenance 24,616 3.51% 0 0 0 0 0
21 001-2400 Fire 1,429 0.20% 0 0 0 0 0
22 001-2700 Building & Safety 5,228 0.75% 0 0 0 0 0
25 001-3000 Engineering 7,104 1.01% 0 0 0 0 0
26 001-3600 Parks 19,731 2.81% 0 0 0 0 0
34 100 Gas Tax Street 37,045 5.28% 0 0 0 0 0
66 610 5800 Fixed Route 16,079 2.29% 0 0 0 0 0
67 610 5850 Dial-A-Ride 51,411 7.33% 0 0 0 0 0
93 761-3110 Meter Reading & Service 20,671 2.95% 0 0 0 0 0 Subtotal 701,677 100.00% 0 0 0 0 0
Direct Bills 0 0
Total $0 $0
Basis Units: Amount of gas used per fund
Source:

MGT Consulting Group Page 122 of 1421057
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Allocation Summary Dept:9 702 Fleet Maintenance
Department Vehicle
Maintenance
CNG Gas
Contract
Total
(81) 68X Wastewater Operations Fund $52,336 $0 $52,336
(73) 67X Electric Operations Fund 122,894 0 122,894
(68) 66X Water Operations Fund 108,905 0 108,905
(18) 001 Police 286,896 0 286,896
7 001-3200 Building Maintenance 6,644 0 6,644
9 702 Fleet Maintenance 10,298 0 10,298
22 001-2700 Building & Safety 2,207 0 2,207
26 001-3600 Parks 64,702 0 64,702
34 100 Gas Tax Street 149,735 0 149,735
66 610 5800 Fixed Route 1,287,633 0 1,287,633
67 610 5850 Dial-A-Ride 220,266 0 220,266
93 761-3110 Meter Reading & Service 18,833 0 18,833
Total $2,331,349 $0 $2,331,349
703 Information Systems Services
MGT Consulting Group Page 123 of 1421058
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
703 Information Systems Services Nature and Extent of Services The Information Systems Services Department (IS) has operational, strategic and fiscal responsibility for the innovation, implementation and advancement of technology for the City of Banning. The IS Group is customer-centered and driven by its commitment to the City employees.

Information Services main focal areas are: · Network Administration & End-User Support · Network Security & Website maintenance · Implementation & support of all City computer systems Information Systems Services costs are distributed by the following functions:

Info Services Support - Costs have been allocated based on number of pc's, laptops and printers per department.

Phone Support - Costs have been allocated based on number of phones per department.

Security - Costs have been allocated based on number of City Hall FTE's per department.

MGT Consulting Group Page 124 of 1421059
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:10 703 Information Systems Services Description Amount General
Admin
Info Services
Support
Phone
Support
Security
Personnel Costs
Salaries S1 354,032 0 247,822 70,806 35,403
Salary % Split .00% 70.00% 20.00% 10.00%
Benefits S 203,232 0 142,262 40,646 20,323
Subtotal - Personnel Costs 557,264 0 390,085 111,453 55,726 Services & Supplies Cost
POSTAGE/MAILING COSTS S 50 0 35 10 5
STAFF TRAINING S 3,000 0 2,100 600 300
OVERTIME MEALS S 80 0 56 16 8
VISION ALLOWANCE S 600 0 420 120 60
TELEPHONE SVC S 2,500 0 1,750 500 250
REPAIR/MAINT-SOFTWARE S 222,419 0 155,693 44,484 22,242 REPAIR/MAINT-HDWRE CNTRCT S 27,747 0 19,423 5,549 2,775 REPAIR/MAINT-HDWRE PRTS/SVC S 1,000 0 700 200 100
COMPUTER SOFTWARE S 0 0 0 0 0
COMPUTER HARDWARE S 0 0 0 0 0
COMPUTER SUPPLIES S 0 0 0 0 0
DEPARTMENTAL SUPPLIES S 3,000 0 2,100 600 300
PROFESSIONAL SERVICES P 51,378 0 0 0 51,378
INTERFUND S 74,652 0 52,256 14,930 7,465
CAPITAL EQUIPMENT D 37,074 0 0 0 0
CAP IMPROV & EQUIP D 1,448,500 0 0 0 0
Subtotal - Services & Supplies 1,872,000 0 234,534 67,010 84,883 Department Cost Total 2,429,264 0 624,618 178,462 140,609 Adjustments to Cost
CAPITAL EQUIPMENT D (37,074) 0 0 0 0
CAP IMPROV & EQUIP D (1,448,500) 0 0 0 0
MGT Consulting Group Page 125 of 1421060
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:10 703 Information Systems Services Description Amount General
Admin
Info Services
Support
Phone
Support
Security
Subtotal - Adjustments (1,485,574) 0 0 0 0
Total Costs After Adjustments 943,690 0 624,618 178,462 140,609 General Admin Distribution 0 0 0 0
Grand Total $943,690 $624,618 $178,462 $140,609
MGT Consulting Group Page 126 of 1421061
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
B. Incoming Costs - (Default Spread Salary%) Dept:10 703 Information Systems Services Department First
Incoming
Second
Incoming
Info Services
Support
Phone
Support
Security
1 Council Support - Fiscal $680 $333 $709 $203 $101
1 Council Support - Personnel 432 215 453 129 65
1 Council Support-Agendas 708 352 742 212 106
Subtotal - 001-1000 City Council 1,820 899 1,903 544 272 2 City Mgr Support-Fiscal 3,604 742 3,042 869 435
2 City Mgr Support-Personnel 2,289 477 1,936 553 277
Subtotal - 001-1200 City Manager 5,892 1,219 4,978 1,422 711 3 HR Support 3,590 469 2,841 812 406
Subtotal - 001-1300 Human Resources 3,590 469 2,841 812 406 4 City Clerk Support-Fiscal 277 141 293 84 42
4 City Clerk Support-Personnel 176 92 188 54 27
4 City Clerk Support-Agendas 906 518 997 285 142
Subtotal - 001-1400 City Clerk 1,359 751 1,477 422 211
5 Budget 4,178 411 3,212 918 459
5 Gen'l Accounting 1,560 150 1,197 342 171
5 Payroll 1,636 167 1,262 361 180
5 Accounts Payable 2,205 242 1,713 490 245
5 AR (Non-Utility Billing) 1,098 111 846 242 121
Subtotal - 001-1900 Fiscal Services 10,677 1,082 8,232 2,352 1,176 6 Purchasing A 2,595 377 2,081 595 297
6 Purchasing B 1,622 226 1,294 370 185
Subtotal - 001-1910 Purchasing 4,217 604 3,375 964 482
7 City Hall 1,806 166 1,380 394 197
7 City Yard 1,539 89 1,140 326 163
Subtotal - 001-3200 Building Maintenance 3,345 255 2,520 720 360 8 Central Services- Fiscal 6,252 2,016 5,788 1,654 827
8 Central Services- Personnel 3,971 1,349 3,724 1,064 532 Subtotal - 001-4500 Central Services 10,223 3,365 9,512 2,718 1,359 10 Info Services Support 0 30,533 21,373 6,107 3,053
MGT Consulting Group Page 127 of 1421062
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
B. Incoming Costs - (Default Spread Salary%) Dept:10 703 Information Systems Services Department First
Incoming
Second
Incoming
Info Services
Support
Phone
Support
Security
10 Phone Support $0 $4,255 $2,978 $851 $425
10 Security 0 2,044 1,431 409 204
Subtotal - 703 Information Systems Services 0 36,832 25,782 7,366 3,683 11 Liability Insurance 0 417,762 292,433 83,552 41,776
Subtotal - 700-5040 Liability Insurance 0 417,762 292,433 83,552 41,776 Total Incoming 41,124 463,238 353,053 100,872 50,436
C. Total Allocated $1,448,052 $977,672 $279,335 $191,045

67.52% 19.29% 13.19%
MGT Consulting Group Page 128 of 1421063
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Info Services Support Allocations Dept:10 703 Information Systems Services Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 2 0.93% $6,107 $0 $6,107 $3,793 $9,899 (73) 67X Electric Operations Fund 41 19.16% 125,185 0 125,185 77,748 202,933 (68) 66X Water Operations Fund 11 5.14% 33,586 0 33,586 20,859 54,445 (18) 001 Police 48 22.43% 146,558 0 146,558 91,022 237,580 1 001-1000 City Council 4 1.87% 12,213 0 12,213 0 12,213 2 001-1200 City Manager 7 3.27% 21,373 0 21,373 0 21,373 3 001-1300 Human Resources 4 1.87% 12,213 0 12,213 0 12,213 4 001-1400 City Clerk 1 0.47% 3,053 0 3,053 0 3,053
5 001-1900 Fiscal Services 9 4.21% 27,480 0 27,480 0 27,480 6 001-1910 Purchasing 4 1.87% 12,213 0 12,213 0 12,213
7 001-3200 Building Maintenance 1 0.47% 3,053 0 3,053 0 3,053 9 702 Fleet Maintenance 3 1.40% 9,160 0 9,160 0 9,160
10 703 Information Systems Services 10 4.67% 30,533 0 30,533 0 30,533 15 001-1210 Economic Development 1 0.47% 3,053 0 3,053 1,896 4,950 17 001-2060 TV Government Access 4 1.87% 12,213 0 12,213 7,585 19,798 20 001-2300 Animal Control 1 0.47% 3,053 0 3,053 1,896 4,950 21 001-2400 Fire 1 0.47% 3,053 0 3,053 1,896 4,950
22 001-2700 Building & Safety 5 2.34% 15,266 0 15,266 9,481 24,748 23 001-2740 Code Enforcement 3 1.40% 9,160 0 9,160 5,689 14,849 24 001-2800 Planning 7 3.27% 21,373 0 21,373 13,274 34,647 25 001-3000 Engineering 13 6.07% 39,693 0 39,693 24,652 64,345 27 001-4000 Recreation 11 5.14% 33,586 0 33,586 20,859 54,445 34 100 Gas Tax Street 2 0.93% 6,107 0 6,107 3,793 9,899 64 600 Airport 1 0.47% 3,053 0 3,053 1,896 4,950
65 610 Transit Operations 4 1.87% 12,213 0 12,213 7,585 19,798 91 761 Utility Billing Administration 16 7.48% 48,853 0 48,853 30,341 79,193 Subtotal 214 100.00% 653,405 0 653,405 324,266 977,672
Direct Bills 0 0
Total $653,405 $977,672
Basis Units: Number of pc's, laptops and printers per department Source:

MGT Consulting Group Page 129 of 1421064
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Phone Support Allocations Dept:10 703 Information Systems Services Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 8 2.28% $4,255 $0 $4,255 $2,583 $6,837 (73) 67X Electric Operations Fund 75 21.37% 39,890 0 39,890 24,211 64,101 (68) 66X Water Operations Fund 27 7.69% 14,361 0 14,361 8,716 23,077 (18) 001 Police 41 11.68% 21,807 0 21,807 13,235 35,042 1 001-1000 City Council 7 1.99% 3,723 0 3,723 0 3,723
2 001-1200 City Manager 12 3.42% 6,382 0 6,382 0 6,382
3 001-1300 Human Resources 5 1.42% 2,659 0 2,659 0 2,659 4 001-1400 City Clerk 2 0.57% 1,064 0 1,064 0 1,064
5 001-1900 Fiscal Services 16 4.56% 8,510 0 8,510 0 8,510 6 001-1910 Purchasing 4 1.14% 2,127 0 2,127 0 2,127
7 001-3200 Building Maintenance 2 0.57% 1,064 0 1,064 0 1,064 9 702 Fleet Maintenance 8 2.28% 4,255 0 4,255 0 4,255
10 703 Information Systems Services 8 2.28% 4,255 0 4,255 0 4,255 15 001-1210 Economic Development 2 0.57% 1,064 0 1,064 646 1,709 17 001-2060 TV Government Access 3 0.85% 1,596 0 1,596 968 2,564 19 001-2210 Dispatch 2 0.57% 1,064 0 1,064 646 1,709
20 001-2300 Animal Control 4 1.14% 2,127 0 2,127 1,291 3,419 21 001-2400 Fire 1 0.28% 532 0 532 323 855
22 001-2700 Building & Safety 5 1.42% 2,659 0 2,659 1,614 4,273 23 001-2740 Code Enforcement 4 1.14% 2,127 0 2,127 1,291 3,419 24 001-2800 Planning 19 5.41% 10,106 0 10,106 6,133 16,239 25 001-3000 Engineering 15 4.27% 7,978 0 7,978 4,842 12,820 26 001-3600 Parks 16 4.56% 8,510 0 8,510 5,165 13,675
27 001-4000 Recreation 1 0.28% 532 0 532 323 855
30 001-4050 Senior Center 4 1.14% 2,127 0 2,127 1,291 3,419 34 100 Gas Tax Street 7 1.99% 3,723 0 3,723 2,260 5,983 64 600 Airport 1 0.28% 532 0 532 323 855
66 610 5800 Fixed Route 28 7.98% 14,892 0 14,892 9,039 23,931 67 610 5850 Dial-A-Ride 4 1.14% 2,127 0 2,127 1,291 3,419 92 761-3100 Account & Collection Service 15 4.27% 7,978 0 7,978 4,842 12,820 93 761-3110 Meter Reading & Service 5 1.42% 2,659 0 2,659 1,614 4,273 Subtotal 351 100.00% 186,687 0 186,687 92,648 279,335
Direct Bills 0 0
Total $186,687 $279,335
Basis Units: Number of phones per department
Source:

MGT Consulting Group Page 130 of 1421065
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Security Allocations Dept:10 703 Information Systems Services Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 3.06 4.32% $6,255 $0 $6,255 $3,474 $9,729 (73) 67X Electric Operations Fund 2.45 3.46% 5,008 0 5,008 2,782 7,790 (68) 66X Water Operations Fund 3.52 4.97% 7,195 0 7,195 3,997 11,192 1 001-1000 City Council 5.00 7.06% 10,220 0 10,220 0 10,220 2 001-1200 City Manager 4.00 5.65% 8,176 0 8,176 0 8,176 3 001-1300 Human Resources 3.00 4.24% 6,132 0 6,132 0 6,132 4 001-1400 City Clerk 2.00 2.82% 4,088 0 4,088 0 4,088
5 001-1900 Fiscal Services 10.00 14.12% 20,441 0 20,441 0 20,441 6 001-1910 Purchasing 3.00 4.24% 6,132 0 6,132 0 6,132
7 001-3200 Building Maintenance 1.00 1.41% 2,044 0 2,044 0 2,044 9 702 Fleet Maintenance 1.00 1.41% 2,044 0 2,044 0 2,044 10 703 Information Systems Services 1.00 1.41% 2,044 0 2,044 0 2,044 15 001-1210 Economic Development 1.00 1.41% 2,044 0 2,044 1,135 3,179 17 001-2060 TV Government Access 1.00 1.41% 2,044 0 2,044 1,135 3,179 22 001-2700 Building & Safety 3.00 4.24% 6,132 0 6,132 3,406 9,538 24 001-2800 Planning 3.00 4.24% 6,132 0 6,132 3,406 9,538 25 001-3000 Engineering 7.00 9.89% 14,309 0 14,309 7,948 22,256 34 100 Gas Tax Street 1.00 1.41% 2,044 0 2,044 1,135 3,179 66 610 5800 Fixed Route 0.20 0.28% 409 0 409 227 636
87 690 Refuse 0.57 0.81% 1,165 0 1,165 647 1,812
92 761-3100 Account & Collection Service 10.00 14.12% 20,441 0 20,441 11,354 31,795 93 761-3110 Meter Reading & Service 5.00 7.06% 10,220 0 10,220 5,677 15,897 Subtotal 70.80 100.00% 144,722 0 144,722 46,324 191,045 Direct Bills 0 0
Total $144,722 $191,045
Basis Units: Number of City Hall FTE's per department
Source:

MGT Consulting Group Page 131 of 1421066
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Allocation Summary Dept:10 703 Information Systems Services Department Info Services
Support
Phone
Support
Security Total
(81) 68X Wastewater Operations Fund $9,899 $6,837 $9,729 $26,466 (73) 67X Electric Operations Fund 202,933 64,101 7,790 274,824 (68) 66X Water Operations Fund 54,445 23,077 11,192 88,714 (18) 001 Police 237,580 35,042 0 272,622
1 001-1000 City Council 12,213 3,723 10,220 26,157
2 001-1200 City Manager 21,373 6,382 8,176 35,932
3 001-1300 Human Resources 12,213 2,659 6,132 21,005
4 001-1400 City Clerk 3,053 1,064 4,088 8,205
5 001-1900 Fiscal Services 27,480 8,510 20,441 56,431
6 001-1910 Purchasing 12,213 2,127 6,132 20,473
7 001-3200 Building Maintenance 3,053 1,064 2,044 6,161 9 702 Fleet Maintenance 9,160 4,255 2,044 15,459
10 703 Information Systems Services 30,533 4,255 2,044 36,832 15 001-1210 Economic Development 4,950 1,709 3,179 9,838 17 001-2060 TV Government Access 19,798 2,564 3,179 25,542 19 001-2210 Dispatch 0 1,709 0 1,709
20 001-2300 Animal Control 4,950 3,419 0 8,368
21 001-2400 Fire 4,950 855 0 5,804
22 001-2700 Building & Safety 24,748 4,273 9,538 38,560 23 001-2740 Code Enforcement 14,849 3,419 0 18,268
24 001-2800 Planning 34,647 16,239 9,538 60,425
25 001-3000 Engineering 64,345 12,820 22,256 99,421
26 001-3600 Parks 0 13,675 0 13,675
27 001-4000 Recreation 54,445 855 0 55,300
30 001-4050 Senior Center 0 3,419 0 3,419
34 100 Gas Tax Street 9,899 5,983 3,179 19,061
64 600 Airport 4,950 855 0 5,804
65 610 Transit Operations 19,798 0 0 19,798
66 610 5800 Fixed Route 0 23,931 636 24,567
67 610 5850 Dial-A-Ride 0 3,419 0 3,419
87 690 Refuse 0 0 1,812 1,812
91 761 Utility Billing Administration 79,193 0 0 79,193 92 761-3100 Account & Collection Service 0 12,820 31,795 44,615 93 761-3110 Meter Reading & Service 0 4,273 15,897 20,171 Total $977,672 $279,335 $191,045 $1,448,052
700-5040 Liability Insurance
MGT Consulting Group Page 132 of 1421067
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
700-5040 Liability Insurance Nature and Extent of Services Liability Insurance is managed by one of the four divisions in the Human Resources Department that offers a variety of services to promote the health, well-being, safety, economic and career growth of its many talented and hard-working employees.

Liability Insurance costs are distributed by the following function:

Liability Insurance - Costs have been allocated based on amount of Liability charges per department.

MGT Consulting Group Page 133 of 1421068
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:11 700-5040 Liability Insurance Description Amount General
Admin
Liability
Insurance
Personnel Costs
Salaries S1 53,949 0 53,949
Salary % Split .00% 100.00%
Benefits S 28,668 0 28,668
Subtotal - Personnel Costs 82,617 0 82,617
Services & Supplies Cost
POSTAGE/MAILING COSTS S 4 0 4
MISC CONTRACT SVC S 8,400 0 8,400
PROPERTY INS PREMIUMS D 708,000 0 0
LIABILITY INS PREMIUMS S 1,436,163 0 1,436,163
BLANKET BOND PREMIUMS S 2,674 0 2,674
AIRPORT LIAB PREMIUMS S 9,428 0 9,428
EARTHQUAKE INS PREMIUM S 183,600 0 183,600
REPAIR/MAINT-SOFTWARE S 828 0 828
LEGAL SERVICES S 2,280 0 2,280
PROFESSIONAL SERVICES D 239,000 0 0
CLAIMS-LIABILITY S 0 0 0
DEADLY WEAPON RESP PREM S 0 0 0
INTERFUND SVC-FINANCIAL S 0 0 0
SUPPLIES & SERVICES S 54,755 0 54,755
INTERFUND S 39,721 0 39,721
Subtotal - Services & Supplies 2,684,853 0 1,737,853
Department Cost Total 2,767,470 0 1,820,470
Adjustments to Cost
PROPERTY INS PREMIUMS D (708,000) 0 0
PROFESSIONAL SERVICES D (239,000) 0 0
Subtotal - Adjustments (947,000) 0 0
Total Costs After Adjustments 1,820,470 0 1,820,470
General Admin Distribution 0 0
Grand Total $1,820,470 $1,820,470
MGT Consulting Group Page 134 of 1421069
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
B. Incoming Costs - (Default Spread Custom%) Dept:11 700-5040 Liability Insurance Department First
Incoming
Second
Incoming
Liability
Insurance
1 Council Support - Fiscal $2,134 $1,046 $3,180
1 Council Support - Personnel 648 322 970
Subtotal - 001-1000 City Council 2,782 1,367 4,149
2 City Mgr Support-Fiscal 11,311 2,328 13,639
2 City Mgr Support-Personnel 3,433 716 4,149
Subtotal - 001-1200 City Manager 14,744 3,044 17,788
3 HR Support 5,385 703 6,088
Subtotal - 001-1300 Human Resources 5,385 703 6,088
4 City Clerk Support-Fiscal 871 444 1,315
4 City Clerk Support-Personnel 264 138 402
Subtotal - 001-1400 City Clerk 1,135 582 1,717
5 Budget 13,113 1,291 14,404
5 Gen'l Accounting 848 82 929
5 Payroll 2,454 251 2,704
5 Accounts Payable 1,615 177 1,792
5 AR (Non-Utility Billing) 969 98 1,067
Subtotal - 001-1900 Fiscal Services 18,998 1,899 20,897 8 Central Services- Fiscal 19,624 6,329 25,953
8 Central Services- Personnel 5,956 2,023 7,979
Subtotal - 001-4500 Central Services 25,581 8,352 33,933 Total Incoming 68,625 15,947 84,572
C. Total Allocated $1,905,042 $1,905,042
100.00%
MGT Consulting Group Page 135 of 1421070
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Liability Insurance Allocations Dept:11 700-5040 Liability Insurance Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(81) 68X Wastewater Operations Fund 42,261 2.92% $55,160 $0 $55,160 $790 $55,950 (73) 67X Electric Operations Fund 343,981 23.77% 448,972 0 448,972 6,433 455,405 (68) 66X Water Operations Fund 76,277 5.27% 99,559 0 99,559 1,427 100,985 8 001-4500 Central Services 274,574 18.97% 358,381 0 358,381 0 358,381 10 703 Information Systems Services 320,069 22.11% 417,762 0 417,762 0 417,762 34 100 Gas Tax Street 284,369 19.65% 371,165 0 371,165 5,318 376,483 64 600 Airport 6,258 0.43% 8,168 0 8,168 117 8,285
66 610 5800 Fixed Route 74,012 5.11% 96,602 0 96,602 1,384 97,986 67 610 5850 Dial-A-Ride 14,098 0.97% 18,401 0 18,401 264 18,665 87 690 Refuse 11,435 0.79% 14,925 0 14,925 214 15,139
Subtotal 1,447,334 100.00% 1,889,095 0 1,889,095 15,947 1,905,042 Direct Bills 0 0
Total $1,889,095 $1,905,042
Basis Units: Amount of Liability charges per department Source:

MGT Consulting Group Page 136 of 1421071
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Allocation Summary Dept:11 700-5040 Liability Insurance Department Liability
Insurance
Total
(81) 68X Wastewater Operations Fund $55,950 $55,950
(73) 67X Electric Operations Fund 455,405 455,405
(68) 66X Water Operations Fund 100,985 100,985
8 001-4500 Central Services 358,381 358,381
10 703 Information Systems Services 417,762 417,762
34 100 Gas Tax Street 376,483 376,483
64 600 Airport 8,285 8,285
66 610 5800 Fixed Route 97,986 97,986
67 610 5850 Dial-A-Ride 18,665 18,665
87 690 Refuse 15,139 15,139
Total $1,905,042 $1,905,042
700-5300 City Attorney
MGT Consulting Group Page 137 of 1421072
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
700-5300 City Attorney Nature and Extent of Services
The City Attorney represents the City Council and City staff in all matters of law pertaining to their offices. The City Attorney represents and appears on behalf of the City and its officers in civil actions and proceedings. In addition to attending all regular City Council meetings, Planning Commission meetings, and other meetings as required, the City Attorney reviews all necessary legal documents. The City Attorney is appointed by the City Council on a contractual basis, to act as general counsel in the operation of City government.

City Attorney costs are distributed by the following function:

Attorney Support - Costs have been allocated based on amount of costs of support per department.

MGT Consulting Group Page 138 of 1421073
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
A. Department Costs Dept:12 700-5300 City Attorney
Description Amount General
Admin
Attorney
Support
Personnel Costs
Salaries S1 0 0 0
Salary % Split .00% .00%
Benefits S 0 0 0
Subtotal - Personnel Costs 0 0 0
Services & Supplies Cost
INTERFUND SVC-FINANCIAL S 12,327 0 12,327
INTFD SVC-ADMIN COST S 3,371 0 3,371
LEGAL SERVICES S 867,414 0 867,414
Subtotal - Services & Supplies 883,112 0 883,112
Department Cost Total 883,112 0 883,112
Adjustments to Cost
Subtotal - Adjustments 0 0 0
Total Costs After Adjustments 883,112 0 883,112
General Admin Distribution 0 0
Grand Total $883,112 $883,112
MGT Consulting Group Page 139 of 1421074
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
B. Incoming Costs - (Default Spread Custom%) Dept:12 700-5300 City Attorney Department First
Incoming
Second
Incoming
Attorney
Support
1 Council Support - Fiscal $679 $332 $1,011
Subtotal - 001-1000 City Council 679 332 1,011
2 City Mgr Support-Fiscal 3,597 740 4,337
Subtotal - 001-1200 City Manager 3,597 740 4,337
4 City Clerk Support-Fiscal 277 141 418
Subtotal - 001-1400 City Clerk 277 141 418
5 Budget 4,170 411 4,580
5 Gen'l Accounting 127 12 140
5 Accounts Payable 4,827 530 5,358
5 AR (Non-Utility Billing) 2,279 230 2,510
Subtotal - 001-1900 Fiscal Services 11,404 1,184 12,588 8 Central Services- Fiscal 6,240 2,013 8,253
Subtotal - 001-4500 Central Services 6,240 2,013 8,253
Total Incoming 22,197 4,410 26,607
C. Total Allocated $909,719 $909,719
100.00%
MGT Consulting Group Page 140 of 1421075
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Attorney Support Allocations Dept:12 700-5300 City Attorney Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
(97) 840 BEA Capital Project Fund 6,247 2.29% $20,758 $0 $20,758 $117 $20,874 (81) 68X Wastewater Operations Fund 20,414 7.49% 67,833 0 67,833 381 68,214 (73) 67X Electric Operations Fund 6,639 2.44% 22,060 0 22,060 124 22,184 (68) 66X Water Operations Fund 5,073 1.86% 16,857 0 16,857 95 16,951 (18) 001 Police 88,836 32.61% 295,189 0 295,189 1,657 296,846 2 001-1200 City Manager 13,985 5.13% 46,470 0 46,470 0 46,470 3 001-1300 Human Resources 1,424 0.52% 4,732 0 4,732 0 4,732 4 001-1400 City Clerk 16,576 6.08% 55,080 0 55,080 0 55,080 6 001-1910 Purchasing 4,055 1.49% 13,474 0 13,474 0 13,474 21 001-2400 Fire 115 0.04% 382 0 382 2 384
23 001-2740 Code Enforcement 5,398 1.98% 17,937 0 17,937 101 18,037 24 001-2800 Planning 68,085 24.99% 226,237 0 226,237 1,270 227,507 25 001-3000 Engineering 15,395 5.65% 51,155 0 51,155 287 51,443 26 001-3600 Parks 3,975 1.46% 13,208 0 13,208 74 13,283 27 001-4000 Recreation 1,843 0.68% 6,124 0 6,124 34 6,158 64 600 Airport 229 0.08% 761 0 761 4 765
95 810 Successor Housing Agency 14,160 5.20% 47,052 0 47,052 264 47,316 Subtotal 272,449 100.00% 905,309 0 905,309 4,410 909,719 Direct Bills 0 0
Total $905,309 $909,719
Basis Units: Amount of costs of support per department
Source:

MGT Consulting Group Page 141 of 1421076
City of Banning
Full Cost Allocation Plan
FY 2021-2022
1/25/2024
Allocation Summary Dept:12 700-5300 City Attorney
Department Attorney
Support
Total
(97) 840 BEA Capital Project Fund $20,874 $20,874
(81) 68X Wastewater Operations Fund 68,214 68,214
(73) 67X Electric Operations Fund 22,184 22,184
(68) 66X Water Operations Fund 16,951 16,951
(18) 001 Police 296,846 296,846
2 001-1200 City Manager 46,470 46,470
3 001-1300 Human Resources 4,732 4,732
4 001-1400 City Clerk 55,080 55,080
6 001-1910 Purchasing 13,474 13,474
21 001-2400 Fire 384 384
23 001-2740 Code Enforcement 18,037 18,037
24 001-2800 Planning 227,507 227,507
25 001-3000 Engineering 51,443 51,443
26 001-3600 Parks 13,283 13,283
27 001-4000 Recreation 6,158 6,158
64 600 Airport 765 765
95 810 Successor Housing Agency 47,316 47,316
Total $909,719 $909,719
MGT Consulting Group Page 142 of 1421077
Resolution 2024-03 SA