PASSED, APPROVED AND ADOPTED this 25th day of March, 2025.
Sheri Flynn, Mayor
City of Banning
ATTEST:
Caroline Patton, Administrative City Clerk
City of Banning
APPROVED AS TO FORM:
John Pinkney, Interim City Attorney
Slovak, Baron, Empey, Murphy & Pinkney,
LLP
634
Resolution 2025-41
CERTIFICATION:
I, Caroline Patton, Administrative City Clerk of the City of Banning, California, do hereby certify that the foregoing Resolution 2025-41, was duly adopted by the City Council of the City of Banning, California, at a regular meeting thereof held on the 25th day of March, 2025 by the following vote, to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
Caroline Patton, Administrative City Clerk
City of Banning, California
635
Resolution 2025-02 UA
RESOLUTION 2025-02 UA
A RESOLUTION OF THE UTILITY AUTHORITY OF THE CITY OF BANNING, CALIFORNIA, ADOPTING THE MID-YEAR BUDGET PLAN FOR THE FISCAL PERIOD JULY 1, 2024, THROUGH JUNE 30, 2025, AND MAKING APPROPRIATIONS TO MEET EXPENSES
APPROVED THEREIN
WHEREAS, the Administrative Services Director prepared the budget plan for Fiscal Year 2024-25 which sets forth all of the expected revenues of the City of Banning Utility Authority (Authority), and the recommended appropriations to meet the operating and capital expenses for all Authority funds; and
WHEREAS, the Authority has considered the recommendations and approved or modified them so as to best serve the interest of the citizens of the City of Banning; and WHEREAS, the Mid-Year budget for Fiscal Year 2024-25 of the City of Banning Utility Authority has been submitted to this Board, and said budget has been considered and, is in form and substance satisfactory to this Board; and
WHEREAS, the Authority 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 Authority may transfer appropriations, between departments and within their respective funds, as long as those appropriations do not exceed their fund total unless approved by this Board; and
WHEREAS, the Authority requires public improvements, and a capital improvement program (CIP) which allows for the planning, financing, and prioritizing of said improvement; and WHEREAS, the Authority 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 this Board; and
WHEREAS, it is essential that the City’s Utility Authority adopt a budget plan establishing the revenues and expenditures for all of its funds.
NOW, THEREFORE, BE IT RESOLVED by the Banning Utility Authority of the City of Banning as follows:
SECTION 1. SECTION 1. The Banning Utility Authority approves the FY2024-2025 Mid-Year Budget and authorizes the City Manager (“Authorized Representative”) to implement.
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. 636
Resolution 2025-02 UA
PASSED, APPROVED AND ADOPTED this 25th day of March, 2025.
Sheri Flynn, Chairperson
Banning Utility Authority
ATTEST:
Caroline Patton, Secretary
Banning Utility Authority
APPROVED AS TO FORM:
John Pinkney, Interim Authority Counsel
Slovak, Baron, Empey, Murphy & Pinkney,
LLP
637
Resolution 2025-02 UA
CERTIFICATION:
I, Caroline Patton, Secretary of the Banning Utility Authority, do hereby certify that the foregoing Resolution 2025-02 UA, was duly adopted by the Utility Authority of the City of Banning, California, at a regular meeting thereof held on the 25th day of March, 2025 by the following vote, to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
Caroline Patton, Secretary
Banning Utility Authority
638
Resolution 2025-02 SA
RESOLUTION 2025-02 SA
A RESOLUTION OF THE SUCCESSOR AGENCY OF THE CITY OF BANNING, CALIFORNIA,
AUTHORIZING THE TO THE FORMER BANNING COMMUNITY REDEVELOPMENT AGENCY ADOPTING THE MID-YEAR BUDGET PLAN FOR JULY 1, 2024, THROUGH JUNE 30, 2025,
AND MAKING APPROPRIATIONS TO MEET EXPENSES APPROVED THEREIN The Banning Successor Agency does hereby resolve as follows:
WHEREAS, the Community Redevelopment Agency of the City of Banning is a public body, corporate and politic, organized and existing under the California Community Redevelopment laws (Health & Safety Code § 33000, et seq.; hereinafter, the “CCRL”); and WHEREAS, as a result of Assembly Bill X1 26 (AB26), which was signed by the Governor on June 28, 2011 and confirmed by the Supreme Court (California Redevelopment Association, et al. v. Matosantos, et al. (Case No. S194861) on December 29, 2011, all California redevelopment agencies were dissolved as of February 1, 2012, and successor entities became responsible for winding down the affairs of the former redevelopment agencies; and WHEREAS, the City is, by operation of law, the Successor Agency to the Redevelopment Agency for purposes of winding-down the Redevelopment Agency under ABX126; and WHEREAS, the Administrative Services Director prepared the Mid-Year budget plan for Fiscal Year 2024-25 which set forth all of the expected revenues of the City of Banning Successor Agency (Agency), and the recommended appropriations to meet the operating and capital expenses for all Agency funds; and
WHEREAS, the Mid-Year budget for Fiscal Year 2024-25 of the Successor Agency has been submitted to this Agency, and said budget has been considered and, is in form and substance satisfactory to the Agency Board; and
WHEREAS, the Agency 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 Agency may transfer appropriations, between departments and within their respective funds, with approval of the Administrative Services Director, as long as those appropriations do not exceed their fund total unless approved by this Board; and WHEREAS, , the Agency requires public improvements, and a capital improvement program (CIP) which allows for the planning, financing, and prioritizing of said improvements; and WHEREAS, the Agency 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 this Board; and
WHEREAS, it is essential that the Agency adopt a budget plan establishing the revenues and expenditures for all of its funds; and
639
Resolution 2025-02 SA
WHEREAS, the Banning Oversight Board and California Department of Finance approve the Recognized Obligation Payment Schedule (ROPS) every six months which incorporate expenditures identified in the budget; and
WHEREAS, the Budgetary and Fiscal Policies that are incorporated into the budget document provide some policies applicable to the Agency.
NOW, THEREFORE, BE IT RESOLVED by the Banning Successor Agency of the City of Banning as follows:
SECTION 1. SECTION 1. The Banning Successor Agency approves the FY2023-2024 MidYear Budget and authorizes the City Manager to implement.
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.
PASSED, APPROVED AND ADOPTED this 25th day of March, 2025.
Sheri Flynn, Chairperson
Banning Successor Agency
ATTEST:
Caroline Patton, Secretary
Banning Successor Agency
APPROVED AS TO FORM:
John Pinkney, Interim Agency Counsel
Slovak, Baron, Empey, Murphy & Pinkney,
LLP
640
Resolution 2025-02 SA
CERTIFICATION:
I, Caroline Patton, Secretary of the Banning Successor Agency, do hereby certify that the foregoing Resolution 2025-02 SA, was duly adopted by the Successor Agency of the City of Banning, California, at a regular meeting thereof held on the 25th day of March, 2025 by the following vote, to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
Caroline Patton, Secretary
Banning Successor Agency
641
FY 2024-25 Proposed Budget
Values Type
Sum of FY 2021-22 Actuals Sum of FY 2022-23 Actuals Sum of FY 2023-24 Actuals Sum of FY 2024-25 YTD Actuals Sum of Period 1 Proposed Funds Funds Name Division Division Name Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses 001 GENERAL FUND 0001 GENERAL 16,694,296.94 0.00 16,049,276.47 0.00 19,212,216.19 0.00 9,027,873.91 0.00 20,637,834.00 (118.00) 1000 CITY COUNCIL 149,153.00 (105,819.29) 88,792.88 (171,922.23) 148,881.56 (195,790.74) 0.00 (165,663.93) 306,393.00 (219,142.00) 1200 CITY MANAGER 368,089.36 (726,483.87) 418,358.84 (911,419.69) 576,089.00 (1,219,369.03) 0.00 (756,738.74) 1,246,798.00 (1,156,935.00) 1210 ECONOMIC DEVELOPMENT 7,632.34 (261,102.48) 140,000.00 (395,801.91) 0.00 (317,897.83) 0.00 (233,974.76) 0.00 (427,845.00) 1220 PUBLIC INFORMATION 0.00 0.00 0.00 (463.11) 0.00 (143,880.64) 0.00 (160,796.70) 137,106.00 (239,215.00) 1230 GRANTS MANAGEMENT 0.00 0.00 0.00 (534.33) 0.00 (140,272.12) 0.00 (267,680.99) 128,941.00 (334,827.00) 1300 PERSONNEL 222,347.16 (421,915.20) 173,124.20 (411,872.11) 312,509.64 (374,563.66) 0.00 (169,612.93) 616,658.00 (295,028.00) 1400 CITY CLERK 149,816.68 (157,514.21) 57,450.44 (163,572.47) 93,904.68 (185,205.24) 335.00 (123,992.83) 196,911.00 (220,952.00) 1500 ELECTIONS (7,063.15) (60,412.12) (383.40) 6,809.82 (56,052.00) 1800 CITY ATTORNEY 0.00 (374,450.00) 0.00 (423,247.21) 0.00 (766,758.17) 0.00 0.00 549,637.00 0.00 1900 FISCAL SERVICES 777,503.24 (1,311,289.30) 948,839.92 (1,546,548.32) 1,182,097.48 (1,772,346.93) 0.00 (1,357,245.88) 1,863,123.00 (2,090,116.00) 1910 PURCHASING 328,537.02 (417,674.56) 361,425.12 (378,012.20) 361,579.32 (586,114.71) 0.00 (339,049.03) 621,374.00 (618,017.00) 2060 TV GOVERNMENT ACCES 64,675.64 (142,069.48) 54,625.01 (159,967.42) 49,372.94 (195,003.19) 22,639.61 (116,916.27) 260,810.00 (202,034.00) 2200 POLICE 1,960,677.13 (10,539,774.34) 1,394,106.47 (11,556,582.00) 2,332,664.68 (12,787,006.22) 619,666.34 (7,528,139.11) 1,204,733.00 (13,089,587.00) 2205 CLETEP PROGRAM FY05 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2210 DISPATCH 54,189.61 (1,065,407.83) 0.00 (1,136,918.70) 0.00 (1,296,965.41) 0.00 (811,450.44) 0.00 (1,308,322.00) 2279 POLICE TASIN - SB621 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2289 RIVERSIDE COUNTY MOU 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2300 ANIMAL CONTROL 26,678.99 (390,470.10) 8,099.09 (275,906.05) 7,572.98 (279,184.55) 1,453.28 (109,008.52) 7,000.00 (282,853.00) 2310 ANIMAL SHELTER 0.00 0.00 0.00 0.00 0.00 (65,854.56) 0.00 (140.00) 0.00 (13,140.00) 2400 FIRE 512,451.79 (3,262,837.95) 620,780.58 (3,577,340.35) 621,199.22 (3,882,928.46) 334,103.94 (151,555.32) 618,280.00 (4,761,755.00) 2479 FIRE TASIN - SB621 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2700 BUILDING SAFETY 1,361,246.43 (1,068,352.97) 2,059,827.06 (1,128,623.99) 3,875,579.52 (1,328,488.24) 3,930,082.74 (1,073,318.85) 4,645,944.00 (2,031,953.00) 2740 CODE ENFORCEMENT 73,983.79 (408,049.29) 25,128.77 (390,354.57) 58,385.55 (559,724.09) 146,353.62 (514,939.28) 173,173.00 (786,253.00) 2800 PLANNING 466,796.60 (798,576.01) 359,550.85 (829,796.87) 449,629.32 (1,050,300.35) 464,435.93 (907,002.35) 558,283.00 (1,774,370.00) 3000 ENGINEERING 1,483,130.23 (1,678,062.05) 897,896.80 (2,066,172.47) 1,448,474.38 (2,122,842.18) 489,050.79 (1,701,526.31) 616,164.00 (2,301,778.00) 3200 BUILDING MAINTENANCE 166,516.23 (444,298.96) 250,750.73 (568,425.62) 0.00 (3,491.64) 0.00 (42,902.82) 0.00 0.00 3600 PARKS 22,525.34 (699,279.14) 6,580.00 (779,660.29) 5,471.00 (1,232,819.27) 5,775.00 (774,905.81) 356,500.00 (1,718,135.00) 4000 RECREATION 108,395.97 (623,134.59) 92,384.50 (774,074.90) 169,285.50 (1,038,984.50) 202,263.58 (537,880.65) 334,616.00 (1,664,080.00) 4010 AQUATICS 73,945.79 (169,505.70) 61,953.75 (250,273.67) 92,301.48 (350,135.19) 24,662.75 (150,336.61) 79,150.00 (615,643.00) 4020 DAY CARE 21,820.00 (1,037.55) 28,150.00 (5,346.36) 29,000.52 (30,059.07) 4,923.00 (34,272.38) 31,000.00 (83,399.00) 4050 SENIOR CENTER 18,479.55 (101,965.20) 5,400.00 (118,847.38) 4,950.00 (199,545.96) 14,327.83 (93,803.70) 14,900.00 (334,349.00) 4060 SENIOR CENTER ADVISORY BOARD 0.00 0.00 0.00 0.00 0.00 4080 RECREATION STAGECOACH DAYS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4500 CENTRAL SERVICES 443,420.00 (656,138.77) 0.00 (1,101,743.66) 0.00 53,542.84 0.00 (100,539.04) 0.00 0.00 4800 DEBT SERVICE 0.00 0.00 0.00 0.00 0.00
5040 LIABILITY INSURANCE 0.00 0.00 0.00 0.00 0.00
5400 COMMUNITY ENHANCEMENT 413.25 (87,660.38) 638.00 (97,761.51) 20,448.45 (160,658.34) 560.00 (60,712.13) 26,000.00 (143,752.00) 9100 SPECIAL DONATIONS 0.00 0.00 0.00 0.00 0.00
9600 REFUSE 0.00 0.00 0.00 0.00 1,654,645.41 (881,206.79) 1,177,561.21 (370,605.19) 1,565,459.00 (1,121,182.00) GENERAL FUND Total 25,556,722.08 (25,919,932.37) 24,103,139.48 (29,281,601.51) 32,706,258.82 (33,114,237.64) 16,466,068.53 (18,647,900.75) 36,796,787.00 (37,890,832.00) 001 Total 25,556,722.08 (25,919,932.37) 24,103,139.48 (29,281,601.51) 32,706,258.82 (33,114,237.64) 16,466,068.53 (18,647,900.75) 36,796,787.00 (37,890,832.00) 002 DEVELOPER DEPOSIT FUND 1210 ECONOMIC DEVELOPMENT 0.00 0.00 0.00 0.00 0.00 2800 PLANNING 503,733.47 (514,922.59) 202,981.00 (458,020.53) 492,694.99 (243,082.58) 141,886.18 (169,910.93) 275,864.00 (235,878.00) 2830 DEVELOPER-PARDEE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3000 ENGINEERING 63,613.92 (63,488.80) 2,311.20 (2,311.20) 0.00 0.00 0.00 0.00 0.00 0.00 DEVELOPER DEPOSIT FUND Total 567,347.39 (578,411.39) 205,292.20 (460,331.73) 492,694.99 (243,082.58) 141,886.18 (169,910.93) 275,864.00 (235,878.00) 002 Total 567,347.39 (578,411.39) 205,292.20 (460,331.73) 492,694.99 (243,082.58) 141,886.18 (169,910.93) 275,864.00 (235,878.00) 003 RIVERSIDE COUNTY MOU FUND 2289 RIVERSIDE COUNTY MOU 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 RIVERSIDE COUNTY MOU FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 003 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 005 ADMIN ALLOWANCE FUND 1210 ECONOMIC DEVELOPMENT 250,000.00 (9,135.00) 250,000.00 (8,622.56) 250,000.00 (2,512.44) 0.00 0.00 250,000.00 (22,568.00) ADMIN ALLOWANCE FUND Total 250,000.00 (9,135.00) 250,000.00 (8,622.56) 250,000.00 (2,512.44) 0.00 0.00 250,000.00 (22,568.00) 005 Total 250,000.00 (9,135.00) 250,000.00 (8,622.56) 250,000.00 (2,512.44) 0.00 0.00 250,000.00 (22,568.00) 100 GAS TAX STREET FUND 4900 STREET 1,529,510.23 (1,578,257.00) 2,010,475.25 (2,072,465.77) 1,714,075.41 (2,415,350.35) 535,179.20 (8,949,290.03) 5,339,577.00 (3,163,912.00) 4901 GAS TAX AB2928 TRAFFIC CONGESTION 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4902 GAS TAX PROP 1B STREETS & ROADS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 GAS TAX STREET FUND Total 1,529,510.23 (1,578,257.00) 2,010,475.25 (2,072,465.77) 1,714,075.41 (2,415,350.35) 535,179.20 (8,949,290.03) 5,339,577.00 (3,163,912.00) 100 Total 1,529,510.23 (1,578,257.00) 2,010,475.25 (2,072,465.77) 1,714,075.41 (2,415,350.35) 535,179.20 (8,949,290.03) 5,339,577.00 (3,163,912.00) 101 MEASURE A STREET FUND 4900 STREET 1,210,444.15 (2,014,413.73) 1,189,616.72 (470,714.30) 1,035,615.76 (1,414,405.54) 451,862.41 (1,114,400.06) 1,202,000.00 (1,405,793.00) MEASURE A STREET FUND Total 1,210,444.15 (2,014,413.73) 1,189,616.72 (470,714.30) 1,035,615.76 (1,414,405.54) 451,862.41 (1,114,400.06) 1,202,000.00 (1,405,793.00) 101 Total 1,210,444.15 (2,014,413.73) 1,189,616.72 (470,714.30) 1,035,615.76 (1,414,405.54) 451,862.41 (1,114,400.06) 1,202,000.00 (1,405,793.00) 102 RMRA (SB1) GAS TAX FUND 0000 Non-Departmental 640,858.80 689,097.77 806,439.11 435,514.22 799,761.00 4900 STREET 0.00 0.00 0.00 0.00 (50,268.00)
4904 GAS TAX RMRA (SB1) 0.00 (719,475.62) 0.00 (926,289.25) 58,822.00 (762,549.03) 0.00 (763,627.07) 0.00 (788,388.00) RMRA (SB1) GAS TAX FUND Total 640,858.80 (719,475.62) 689,097.77 (926,289.25) 865,261.11 (762,549.03) 435,514.22 (763,627.07) 799,761.00 (838,656.00) 102 Total 640,858.80 (719,475.62) 689,097.77 (926,289.25) 865,261.11 (762,549.03) 435,514.22 (763,627.07) 799,761.00 (838,656.00) 103 SB 300 STREET FUND 4900 STREET 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 SB 300 STREET FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 103 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 104 ARTICLE 3 SIDEWALK FUND 4900 STREET 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ARTICLE 3 SIDEWALK FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 104 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 105 NPDES STORM WATER 6100 STORMWATER 0.00 0.00 0.00 (59,949.00) (59,650.00) NPDES STORM WATER Total 0.00 0.00 0.00 (59,949.00) (59,650.00) 105 Total 0.00 0.00 0.00 (59,949.00) (59,650.00)
107 TRAFFIC SAFETY FUND 4900 STREET 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 642
FY 2024-25 Proposed Budget
Values Type
Sum of FY 2021-22 Actuals Sum of FY 2022-23 Actuals Sum of FY 2023-24 Actuals Sum of FY 2024-25 YTD Actuals Sum of Period 1 Proposed Funds Funds Name Division Division Name Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses 107 TRAFFIC SAFETY FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 107 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 110 CDBG FUND 5500 CDBG GRANT 146,577.46 (316,472.21) 29,783.71 (29,942.91) 90,540.69 (95,274.32) 0.00 (9.60) 539,000.00 (178,493.00) 5501 CDBG FY 2001 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5502 CDBG FY 2002 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5503 CDBG FY 2003 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5504 CDBG FY 2004 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5505 CDBG FY 2005 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5506 CDBG FY 2006 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5507 CDBG FY 2007 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5508 CDBG FY 2008 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5509 CDBG FY 2009 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5510 CDBG FY 2010 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5511 CDBG FY 2011 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5512 CDBG FY 2012 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5513 CDBG FY 2013 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5514 CDBG FY 2014 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5515 CDBG FY 2015 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5516 CDBG FY 2016 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5517 CDBG FY 2017 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5518 CDBG FY 2018 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 CDBG FUND Total 146,577.46 (316,472.21) 29,783.71 (29,942.91) 90,540.69 (95,274.32) 0.00 (9.60) 539,000.00 (178,493.00) 110 Total 146,577.46 (316,472.21) 29,783.71 (29,942.91) 90,540.69 (95,274.32) 0.00 (9.60) 539,000.00 (178,493.00) 111 LANDSCAPE MAINTENANCE FUND 4900 STREET 35,117.14 (152,068.05) 146,303.83 (149,679.67) 148,813.99 (145,880.00) 83,142.88 (165,052.66) 165,843.00 (288,855.00) LANDSCAPE MAINTENANCE FUND Total 35,117.14 (152,068.05) 146,303.83 (149,679.67) 148,813.99 (145,880.00) 83,142.88 (165,052.66) 165,843.00 (288,855.00) 111 Total 35,117.14 (152,068.05) 146,303.83 (149,679.67) 148,813.99 (145,880.00) 83,142.88 (165,052.66) 165,843.00 (288,855.00) 115 EECBG FUND 5211 EECBG FY11 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 EECBG FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 115 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 120 ECONOMIC DEVELOPMENT FUND 5600 ECONOMIC DEVELOPMENT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ECONOMIC DEVELOPMENT FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 120 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 132 AIR QUALITY IMPROVEMENT FUND 4900 STREET 190,968.51 (3,199.00) 35,386.16 (191,504.34) 51,639.64 (18,524.48) 21,928.02 0.00 49,000.00 (8,016.00) AIR QUALITY IMPROVEMENT FUND Total 190,968.51 (3,199.00) 35,386.16 (191,504.34) 51,639.64 (18,524.48) 21,928.02 0.00 49,000.00 (8,016.00) 132 Total 190,968.51 (3,199.00) 35,386.16 (191,504.34) 51,639.64 (18,524.48) 21,928.02 0.00 49,000.00 (8,016.00) 140 ASSET FORFEIT-POLICE FUND 2200 POLICE 41.59 (5,472.00) 18.43 0.00 52.53 0.00 4.86 0.00 30.00 (89.00) 4900 STREET 0.00 0.00 0.00 0.00 0.00
ASSET FORFEIT-POLICE FUND Total 41.59 (5,472.00) 18.43 0.00 52.53 0.00 4.86 0.00 30.00 (89.00) 140 Total 41.59 (5,472.00) 18.43 0.00 52.53 0.00 4.86 0.00 30.00 (89.00) 141 HOMELESS SHELTER FUND 2200 POLICE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 HOMELESS SHELTER FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 141 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 144 LOCAL LAW ENFORECEMENT B G FUND 2200 POLICE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2201 SUPPLEMENTAL LAW ENFORCEMENT FY01 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2202 SUPPLEMENTAL LAW ENFORCEMENT FY02 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2203 SUPPLEMENTAL LAW ENFORCEMENT FY03 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2204 SUPPLEMENTAL LAW ENFORCEMENT FY04 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2205 CLETEP PROGRAM FY05 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2260 POLICE BLOCK GRANT FY 99 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 LOCAL LAW ENFORECEMENT B G FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 144 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 145 COPS MORE GRANT FUND 2251 POLICE COPS MORE TECH GRANT FY 01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 COPS MORE GRANT FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 145 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 146 SAN GORGONIO GANG TASK FUND 2200 POLICE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 SAN GORGONIO GANG TASK FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 146 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 148 SUPPLEMENTAL LAW ENFORCEMENT FUND 2200 POLICE 24,805.67 (26,952.83) 431,267.20 (429,182.42) 27,523.91 (21,051.74) 466.81 0.00 7,000.00 (21,086.00) 2201 SUPPLEMENTAL LAW ENFORCEMENT FY01 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2202 SUPPLEMENTAL LAW ENFORCEMENT FY02 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2203 SUPPLEMENTAL LAW ENFORCEMENT FY03 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2204 SUPPLEMENTAL LAW ENFORCEMENT FY04 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2205 CLETEP PROGRAM FY05 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2206 SUPPLEMENTAL LAW ENFORCEMENT FY06 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2207 SUPPLEMENTAL LAW ENFORCEMENT FY07 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2208 SUPPLEMENTAL LAW ENFORCEMENT FY08 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2209 SUPPLEMENTAL LAW ENFORCEMENT FY09 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2210 DISPATCH 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2211 SUPPLEMENTAL LAW ENFORCEMENT FY11 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2212 SUPPLEMENTAL LAW ENFORCEMENT FY12 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2213 SUPPLEMENTAL LAW ENFORCEMENT FY13 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2214 SUPPLEMENTAL LAW ENFORCEMENT FY14 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2215 SUPPLEMENTAL LAW ENFORCEMENT FY15 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2216 SUPPLEMENTAL LAW ENFORCEMENT FY16 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2217 SUPPLEMENTAL LAW ENFORCEMENT FY17 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2251 POLICE COPS MORE TECH GRANT FY 01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2252 POLICE COPS MORE TECH GRANT FY 02 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 643
FY 2024-25 Proposed Budget
Values Type
Sum of FY 2021-22 Actuals Sum of FY 2022-23 Actuals Sum of FY 2023-24 Actuals Sum of FY 2024-25 YTD Actuals Sum of Period 1 Proposed Funds Funds Name Division Division Name Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses 148 SUPPLEMENTAL LAW ENFORCEMENT FUND 2253 POLICE COPS MORE TECH GRANT FY 03 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 SUPPLEMENTAL LAW ENFORCEMENT FUND Total 24,805.67 (26,952.83) 431,267.20 (429,182.42) 27,523.91 (21,051.74) 466.81 0.00 7,000.00 (21,086.00) 148 Total 24,805.67 (26,952.83) 431,267.20 (429,182.42) 27,523.91 (21,051.74) 466.81 0.00 7,000.00 (21,086.00) 149 PUBLIC SAFETY SALES TAX FUND 2250 POLICE PUBLIC SAFETY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 PUBLIC SAFETY SALES TAX FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 149 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 150 STATE PARK BOND ACT FUND 3600 PARKS 0.00 0.00 0.00 (89.32) 0.00 (28.52) 0.00 0.00 0.00 (29.00) STATE PARK BOND ACT FUND Total 0.00 0.00 0.00 (89.32) 0.00 (28.52) 0.00 0.00 0.00 (29.00) 150 Total 0.00 0.00 0.00 (89.32) 0.00 (28.52) 0.00 0.00 0.00 (29.00) 170 PEACOCK VALLEY II FUND 2700 BUILDING SAFETY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 PEACOCK VALLEY II FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 170 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 190 BANNING HOUSING AUTHORITY 3900 HOUSING AUTHORITY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 BANNING HOUSING AUTHORITY Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 190 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 200 SPECIAL DONATION FUND 9100 SPECIAL DONATIONS 5,593.54 (16,750.07) 5,405.00 (285.24) 4,204.25 (1,305.96) 2,595.00 0.00 3,500.00 (12,332.00) SPECIAL DONATION FUND Total 5,593.54 (16,750.07) 5,405.00 (285.24) 4,204.25 (1,305.96) 2,595.00 0.00 3,500.00 (12,332.00) 200 Total 5,593.54 (16,750.07) 5,405.00 (285.24) 4,204.25 (1,305.96) 2,595.00 0.00 3,500.00 (12,332.00) 201 SENIOR CENTER ACTIVITIES FUND 4000 RECREATION 0.00 0.00 0.00 0.00 0.00 4050 SENIOR CENTER 3,265.81 (5,339.31) 1,836.13 (1,120.76) 5,987.64 (1,622.90) 4,508.06 (2,343.86) 6,800.00 (6,542.00) 4060 SENIOR CENTER ADVISORY BOARD 992.53 (286.26) 4,972.21 (804.29) 6,661.23 (442.02) 4,606.04 (329.33) 6,933.00 (3,587.00) SENIOR CENTER ACTIVITIES FUND Total 4,258.34 (5,625.57) 6,808.34 (1,925.05) 12,648.87 (2,064.92) 9,114.10 (2,673.19) 13,733.00 (10,129.00) 201 Total 4,258.34 (5,625.57) 6,808.34 (1,925.05) 12,648.87 (2,064.92) 9,114.10 (2,673.19) 13,733.00 (10,129.00) 202 ANIMAL CONTROL RESERVE FUND 2300 ANIMAL CONTROL 0.00 0.00 0.00 (86.44) 0.00 (28.52) 0.00 0.00 0.00 (29.00) ANIMAL CONTROL RESERVE FUND Total 0.00 0.00 0.00 (86.44) 0.00 (28.52) 0.00 0.00 0.00 (29.00) 202 Total 0.00 0.00 0.00 (86.44) 0.00 (28.52) 0.00 0.00 0.00 (29.00) 203 POLICE VOLUNTEER FUND 2200 POLICE 1,468.33 (715.00) 1,534.19 (291.72) 1,659.81 (199.36) 16.98 0.00 1,600.00 (159.00) POLICE VOLUNTEER FUND Total 1,468.33 (715.00) 1,534.19 (291.72) 1,659.81 (199.36) 16.98 0.00 1,600.00 (159.00) 203 Total 1,468.33 (715.00) 1,534.19 (291.72) 1,659.81 (199.36) 16.98 0.00 1,600.00 (159.00) 204 DARE/GREAT FUND 2200 POLICE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2209 SUPPLEMENTAL LAW ENFORCEMENT FY09 GRANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2210 DISPATCH 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DARE/GREAT FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 204 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 221 CSCDA-CFD 2020-02 ATWELL 4300 COMMUNITY FACILITIES DIST 0.00 234,916.85 325,795.18 358,770.92 358,771.00 CSCDA-CFD 2020-02 ATWELL Total 0.00 234,916.85 325,795.18 358,770.92 358,771.00 221 Total 0.00 234,916.85 325,795.18 358,770.92 358,771.00 222 ARPA-AMERICA RESCUE PLAN 0001 GENERAL 2,572,025.56 (2,572,025.56) 538,140.69 (538,140.69) 2,599,126.84 (2,597,971.30) 0.00 (87,470.73) 1,762,728.00 (1,763,661.00) ARPA-AMERICA RESCUE PLAN Total 2,572,025.56 (2,572,025.56) 538,140.69 (538,140.69) 2,599,126.84 (2,597,971.30) 0.00 (87,470.73) 1,762,728.00 (1,763,661.00) 222 Total 2,572,025.56 (2,572,025.56) 538,140.69 (538,140.69) 2,599,126.84 (2,597,971.30) 0.00 (87,470.73) 1,762,728.00 (1,763,661.00) 300 CITY ADMINISTRATION DEBT SVC FUND 6800 CITY HALL CONST. (44.30) 0.00 59.09 0.00 0.00 0.00 0.00 0.00 0.00 (14.00) CITY ADMINISTRATION DEBT SVC FUND Total (44.30) 0.00 59.09 0.00 0.00 0.00 0.00 0.00 0.00 (14.00) 300 Total (44.30) 0.00 59.09 0.00 0.00 0.00 0.00 0.00 0.00 (14.00) 360 SUN LAKES CFD #86-1 FUND 6700 HS GRADE SEPARATION (269.96) 0.00 366.44 0.00 1,045.22 0.00 96.63 0.00 600.00 (89.00) SUN LAKES CFD #86-1 FUND Total (269.96) 0.00 366.44 0.00 1,045.22 0.00 96.63 0.00 600.00 (89.00) 360 Total (269.96) 0.00 366.44 0.00 1,045.22 0.00 96.63 0.00 600.00 (89.00) 365 WILSON ST #91-1 ASSMT DBT FUND 4900 STREET (558.16) 0.00 757.68 0.00 2,161.20 0.00 199.80 0.00 1,200.00 (89.00) WILSON ST #91-1 ASSMT DBT FUND Total (558.16) 0.00 757.68 0.00 2,161.20 0.00 199.80 0.00 1,200.00 (89.00) 365 Total (558.16) 0.00 757.68 0.00 2,161.20 0.00 199.80 0.00 1,200.00 (89.00) 370 AREA POLICE OCMPUTER FUND 2200 POLICE (199.04) (34,049.62) 313.92 (31,117.87) 0.00 0.00 0.00 0.00 0.00 0.00 AREA POLICE OCMPUTER FUND Total (199.04) (34,049.62) 313.92 (31,117.87) 0.00 0.00 0.00 0.00 0.00 0.00 370 Total (199.04) (34,049.62) 313.92 (31,117.87) 0.00 0.00 0.00 0.00 0.00 0.00 375 FAIR OAKS AD #2004-1 DEBT FUND 4900 STREET 192,870.07 (193,454.50) 195,846.72 (214,178.81) 191,693.39 (188,525.67) 101,250.15 (153,579.34) 199,516.00 (207,119.00) FAIR OAKS AD #2004-1 DEBT FUND Total 192,870.07 (193,454.50) 195,846.72 (214,178.81) 191,693.39 (188,525.67) 101,250.15 (153,579.34) 199,516.00 (207,119.00) 375 Total 192,870.07 (193,454.50) 195,846.72 (214,178.81) 191,693.39 (188,525.67) 101,250.15 (153,579.34) 199,516.00 (207,119.00) 376 CAMEO HOMES FUND 4900 STREET (352.87) 0.00 310.00 (8,191.57) 0.00 0.00 0.00 0.00 0.00 0.00 CAMEO HOMES FUND Total (352.87) 0.00 310.00 (8,191.57) 0.00 0.00 0.00 0.00 0.00 0.00 376 Total (352.87) 0.00 310.00 (8,191.57) 0.00 0.00 0.00 0.00 0.00 0.00 400 POLICE FACILITIES DVLP FUND 2200 POLICE 6,696.07 (123.00) 37,306.91 (149.80) 40,795.97 (193.88) 357,170.58 0.00 41,469.00 (186.00) POLICE FACILITIES DVLP FUND Total 6,696.07 (123.00) 37,306.91 (149.80) 40,795.97 (193.88) 357,170.58 0.00 41,469.00 (186.00) 400 Total 6,696.07 (123.00) 37,306.91 (149.80) 40,795.97 (193.88) 357,170.58 0.00 41,469.00 (186.00) 410 FIRE FACILITIES DEVELOPMENT FUND 2400 FIRE (4,285.88) (123.00) 33,548.24 (149.80) 116,153.44 (210.96) 225,200.10 0.00 96,005.00 (187.00) FIRE FACILITIES DEVELOPMENT FUND Total (4,285.88) (123.00) 33,548.24 (149.80) 116,153.44 (210.96) 225,200.10 0.00 96,005.00 (187.00) 410 Total (4,285.88) (123.00) 33,548.24 (149.80) 116,153.44 (210.96) 225,200.10 0.00 96,005.00 (187.00) 420 TRAFFIC CONTROL FUND 4900 STREET 3,181.84 (7,805.50) 110,143.75 (8,103.56) 146,645.07 (7,559.16) 5,407.07 (171,437.63) 132,001.00 (202,836.00) TRAFFIC CONTROL FUND Total 3,181.84 (7,805.50) 110,143.75 (8,103.56) 146,645.07 (7,559.16) 5,407.07 (171,437.63) 132,001.00 (202,836.00) 420 Total 3,181.84 (7,805.50) 110,143.75 (8,103.56) 146,645.07 (7,559.16) 5,407.07 (171,437.63) 132,001.00 (202,836.00) 421 RAMSEY/HIGHLAND HOMES SIG FUND 4900 STREET 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 RAMSEY/HIGHLAND HOMES SIG FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 421 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 422 SPECIAL ASSESSMENT DISTR-WILSON ST 4900 STREET 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 SPECIAL ASSESSMENT DISTR-WILSON ST Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 422 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 430 GENERAL FACILITIES FUND 2900 GENERAL FACILITIES (221.73) (4,244.00) 22,192.89 (184.20) 119,011.85 (163,011.51) 156,015.63 20,475.00 28,000.00 (25,066.00) GENERAL FACILITIES FUND Total (221.73) (4,244.00) 22,192.89 (184.20) 119,011.85 (163,011.51) 156,015.63 20,475.00 28,000.00 (25,066.00) 430 Total (221.73) (4,244.00) 22,192.89 (184.20) 119,011.85 (163,011.51) 156,015.63 20,475.00 28,000.00 (25,066.00) 441 SUNSET GRADE SEPARATION FUND 6500 SUNSET GRADE SEPARATION 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 644
FY 2024-25 Proposed Budget
Values Type
Sum of FY 2021-22 Actuals Sum of FY 2022-23 Actuals Sum of FY 2023-24 Actuals Sum of FY 2024-25 YTD Actuals Sum of Period 1 Proposed Funds Funds Name Division Division Name Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses 441 SUNSET GRADE SEPARATION FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 441 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 444 WILSON MEDIAN FUND 4900 STREET (2,908.85) (110.00) 3,949.50 (126.76) 11,259.33 (136.84) 1,040.56 0.00 6,000.00 (122.00) WILSON MEDIAN FUND Total (2,908.85) (110.00) 3,949.50 (126.76) 11,259.33 (136.84) 1,040.56 0.00 6,000.00 (122.00) 444 Total (2,908.85) (110.00) 3,949.50 (126.76) 11,259.33 (136.84) 1,040.56 0.00 6,000.00 (122.00) 451 PARK DEVELOPMENT FUND 3600 PARKS 25,296.17 (2,411.00) 110,283.82 (888.00) 93,741.48 2,939.88 758.13 102,916.59 307,791.00 (144,970.00) PARK DEVELOPMENT FUND Total 25,296.17 (2,411.00) 110,283.82 (888.00) 93,741.48 2,939.88 758.13 102,916.59 307,791.00 (144,970.00) 451 Total 25,296.17 (2,411.00) 110,283.82 (888.00) 93,741.48 2,939.88 758.13 102,916.59 307,791.00 (144,970.00) 470 CAPITAL IMPROVEMENT FUND 2200 POLICE 0.00 0.00 0.00 0.00 0.00 3200 BUILDING MAINTENANCE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4000 RECREATION 0.00 0.00 0.00 0.00 0.00
6900 GENERAL CONSTRUCTION 133.70 (82.00) 20,135.26 (508.28) 34,168.28 (88.40) 0.00 0.00 0.00 (3,822.00) CAPITAL IMPROVEMENT FUND Total 133.70 (82.00) 20,135.26 (508.28) 34,168.28 (88.40) 0.00 0.00 0.00 (3,822.00) 470 Total 133.70 (82.00) 20,135.26 (508.28) 34,168.28 (88.40) 0.00 0.00 0.00 (3,822.00) 475 FAIR OAKS AD #2004-1 FUND 4900 STREET 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FAIR OAKS AD #2004-1 FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 475 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 480 BOND EXPENDITURE AGREEMENT (BEA) PROJ FUND 9500 TAX ALLOCATION BONDS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 BOND EXPENDITURE AGREEMENT (BEA) PROJ FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 480 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 481 BOND EXPENDITURE AGREEMENT (BEA) LOW/MOD FUND 9700 SUCCESSOR AGENCY LOW/MOD 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 BOND EXPENDITURE AGREEMENT (BEA) LOW/MOD FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 481 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 600 AIRPORT FUND 5100 AIRPORT 695,933.72 (461,485.73) 237,735.18 (430,484.20) 215,781.32 (504,052.77) 450.00 (319,363.48) 155,600.00 (357,087.00) AIRPORT FUND Total 695,933.72 (461,485.73) 237,735.18 (430,484.20) 215,781.32 (504,052.77) 450.00 (319,363.48) 155,600.00 (357,087.00) 600 Total 695,933.72 (461,485.73) 237,735.18 (430,484.20) 215,781.32 (504,052.77) 450.00 (319,363.48) 155,600.00 (357,087.00) 610 TRANSIT FUND 5100 AIRPORT 0.00 0.00 0.00 0.00 0.00
5800 FIXED ROUTE 1,685,849.57 (1,496,272.73) 1,773,481.61 (2,045,624.20) 6,188,044.12 (3,697,419.17) 1,515,942.75 (4,696,374.87) 13,446,347.00 (6,924,001.00) 5850 DIAL-A-RIDE 223,675.76 (239,364.43) 184,052.52 (250,074.58) 185,568.24 (455,574.88) 176,232.43 (135,383.58) 269,467.00 (191,596.00) TRANSIT FUND Total 1,909,525.33 (1,735,637.16) 1,957,534.13 (2,295,698.78) 6,373,612.36 (4,152,994.05) 1,692,175.18 (4,831,758.45) 13,715,814.00 (7,115,597.00) 610 Total 1,909,525.33 (1,735,637.16) 1,957,534.13 (2,295,698.78) 6,373,612.36 (4,152,994.05) 1,692,175.18 (4,831,758.45) 13,715,814.00 (7,115,597.00) 660 WATER FUND 6300 WATER OPERATIONS 15,442,698.64 (10,570,840.30) 16,892,579.12 (11,344,660.25) 29,596,230.66 (12,536,858.38) 9,170,467.86 (19,224,250.80) 18,400,573.00 (19,265,431.00) 7000 ELECTRIC 0.00 0.00 0.00 0.00 0.00
WATER FUND Total 15,442,698.64 (10,570,840.30) 16,892,579.12 (11,344,660.25) 29,596,230.66 (12,536,858.38) 9,170,467.86 (19,224,250.80) 18,400,573.00 (19,265,431.00) 660 Total 15,442,698.64 (10,570,840.30) 16,892,579.12 (11,344,660.25) 29,596,230.66 (12,536,858.38) 9,170,467.86 (19,224,250.80) 18,400,573.00 (19,265,431.00) 661 WATER CAPITAL FACILITIES FUND 6300 WATER OPERATIONS 232,436.48 (49,260.55) 900,340.51 (1,009,815.53) 671,098.29 (1,920,460.61) 394,141.26 (565,525.26) 368,000.00 (773,570.00) WATER CAPITAL FACILITIES FUND Total 232,436.48 (49,260.55) 900,340.51 (1,009,815.53) 671,098.29 (1,920,460.61) 394,141.26 (565,525.26) 368,000.00 (773,570.00) 661 Total 232,436.48 (49,260.55) 900,340.51 (1,009,815.53) 671,098.29 (1,920,460.61) 394,141.26 (565,525.26) 368,000.00 (773,570.00) 662 IRRIGATION WATER FUND 6300 WATER OPERATIONS (9,855.17) 0.00 13,378.21 0.00 38,160.18 2,472.46 3,527.81 (1,400,000.00) 20,000.00 (150,000.00) IRRIGATION WATER FUND Total (9,855.17) 0.00 13,378.21 0.00 38,160.18 2,472.46 3,527.81 (1,400,000.00) 20,000.00 (150,000.00) 662 Total (9,855.17) 0.00 13,378.21 0.00 38,160.18 2,472.46 3,527.81 (1,400,000.00) 20,000.00 (150,000.00) 663 BUA WATER CAPITAL PROJECT FUND 6300 WATER OPERATIONS 30,023.60 (50.00) 3,555.61 0.00 6,033.65 0.00 0.00 (476,345.40) 0.00 (100,000.00) BUA WATER CAPITAL PROJECT FUND Total 30,023.60 (50.00) 3,555.61 0.00 6,033.65 0.00 0.00 (476,345.40) 0.00 (100,000.00) 663 Total 30,023.60 (50.00) 3,555.61 0.00 6,033.65 0.00 0.00 (476,345.40) 0.00 (100,000.00) 666 WATER PARTICIPATON CTF 86 FUND 6300 WATER OPERATIONS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 WATER PARTICIPATON CTF 86 FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 666 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 667 WATER PARTICIPATION CTFS-8 FUND 6300 WATER OPERATIONS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 WATER PARTICIPATION CTFS-8 FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 667 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 668 WATER DEBT SERVICE FUND 6300 WATER OPERATIONS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 WATER DEBT SERVICE FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 668 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 669 BUA WATER DEBT SERVICE FUND 6300 WATER OPERATIONS 1,965,517.78 (805,162.50) 1,967,897.33 (749,615.18) 1,963,749.65 (691,281.84) 0.00 (1,614,781.26) 1,991,263.00 (1,952,387.00) BUA WATER DEBT SERVICE FUND Total 1,965,517.78 (805,162.50) 1,967,897.33 (749,615.18) 1,963,749.65 (691,281.84) 0.00 (1,614,781.26) 1,991,263.00 (1,952,387.00) 669 Total 1,965,517.78 (805,162.50) 1,967,897.33 (749,615.18) 1,963,749.65 (691,281.84) 0.00 (1,614,781.26) 1,991,263.00 (1,952,387.00) 670 ELECTRIC FUND 7000 ELECTRIC 40,146,919.56 (13,087,847.58) 38,441,065.98 (12,974,000.94) 35,439,800.75 (16,833,201.94) 15,002,350.29 (7,512,227.06) 33,575,191.00 (16,332,149.00) 7010 GENERATION & TRANSMISSION 1,000,267.09 (20,274,275.48) 1,011,463.45 (22,358,117.11) 3,855,779.36 (22,538,256.14) 2,625,433.60 (15,060,179.78) 5,000,000.00 (23,881,599.00) ELECTRIC FUND Total 41,147,186.65 (33,362,123.06) 39,452,529.43 (35,332,118.05) 39,295,580.11 (39,371,458.08) 17,627,783.89 (22,572,406.84) 38,575,191.00 (40,213,748.00) 670 Total 41,147,186.65 (33,362,123.06) 39,452,529.43 (35,332,118.05) 39,295,580.11 (39,371,458.08) 17,627,783.89 (22,572,406.84) 38,575,191.00 (40,213,748.00) 672 RATE STABILITY FUND 7000 ELECTRIC (47,961.34) 0.00 65,106.57 0.00 185,710.99 0.00 17,168.50 0.00 100,000.00 0.00 RATE STABILITY FUND Total (47,961.34) 0.00 65,106.57 0.00 185,710.99 0.00 17,168.50 0.00 100,000.00 0.00 672 Total (47,961.34) 0.00 65,106.57 0.00 185,710.99 0.00 17,168.50 0.00 100,000.00 0.00 673 ELECTRIC IMPROVEMENT FUND 7000 ELECTRIC 2,543,600.99 (10,577,503.71) 2,894,200.24 (7,904,919.39) 1,105,223.44 (4,254,170.20) 2,192,306.15 (473,633.85) 2,300,000.00 (2,914,728.00) ELECTRIC IMPROVEMENT FUND Total 2,543,600.99 (10,577,503.71) 2,894,200.24 (7,904,919.39) 1,105,223.44 (4,254,170.20) 2,192,306.15 (473,633.85) 2,300,000.00 (2,914,728.00) 673 Total 2,543,600.99 (10,577,503.71) 2,894,200.24 (7,904,919.39) 1,105,223.44 (4,254,170.20) 2,192,306.15 (473,633.85) 2,300,000.00 (2,914,728.00) 674 ELECTRIC REVENUE BOND PROJECT FUND 7000 ELECTRIC 274,575.73 (7,496.89) 20,117.15 (22,978.62) 27,880.53 24,238.13 0.00 0.00 0.00 (72.00) ELECTRIC REVENUE BOND PROJECT FUND Total 274,575.73 (7,496.89) 20,117.15 (22,978.62) 27,880.53 24,238.13 0.00 0.00 0.00 (72.00) 674 Total 274,575.73 (7,496.89) 20,117.15 (22,978.62) 27,880.53 24,238.13 0.00 0.00 0.00 (72.00) 675 PUBLIC BENEFIT FUND 7020 PUBLIC BENEFIT PROGRAM 768,784.02 (610,310.16) 721,813.96 (1,026,269.90) 712,075.19 (546,572.15) 335,325.67 (669,876.80) 865,000.00 (1,412,054.00) PUBLIC BENEFIT FUND Total 768,784.02 (610,310.16) 721,813.96 (1,026,269.90) 712,075.19 (546,572.15) 335,325.67 (669,876.80) 865,000.00 (1,412,054.00) 675 Total 768,784.02 (610,310.16) 721,813.96 (1,026,269.90) 712,075.19 (546,572.15) 335,325.67 (669,876.80) 865,000.00 (1,412,054.00) 676 HYDRO PARTICIPAT. CTF-1 7000 ELECTRIC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 HYDRO PARTICIPAT. CTF-1 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 676 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 677 HYDRO PARTICIPAT. CTF-2 7000 ELECTRIC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 HYDRO PARTICIPAT. CTF-2 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 645
FY 2024-25 Proposed Budget
Values Type
Sum of FY 2021-22 Actuals Sum of FY 2022-23 Actuals Sum of FY 2023-24 Actuals Sum of FY 2024-25 YTD Actuals Sum of Period 1 Proposed Funds Funds Name Division Division Name Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses 677 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 678 ELECTRIC REVENUE BOND DEBT SERVICE FUND 7000 ELECTRIC 2,432,566.07 (1,116,867.17) 2,431,497.96 (1,052,892.20) 2,422,400.78 (986,371.34) 0.00 (479,521.88) 2,426,619.00 (2,391,705.00) ELECTRIC REVENUE BOND DEBT SERVICE FUND Total 2,432,566.07 (1,116,867.17) 2,431,497.96 (1,052,892.20) 2,422,400.78 (986,371.34) 0.00 (479,521.88) 2,426,619.00 (2,391,705.00) 678 Total 2,432,566.07 (1,116,867.17) 2,431,497.96 (1,052,892.20) 2,422,400.78 (986,371.34) 0.00 (479,521.88) 2,426,619.00 (2,391,705.00) 680 WASTEWATER FUND 8000 WASTEWATER UTILITY 4,885,530.24 (4,168,252.07) 5,229,075.72 (4,173,989.67) 16,308,829.78 (5,006,993.30) 3,346,492.25 (2,908,320.11) 9,536,000.00 (7,297,084.00) 8050 TERTIARY RESERVES 0.00 0.00 0.00 0.00 0.00
WASTEWATER FUND Total 4,885,530.24 (4,168,252.07) 5,229,075.72 (4,173,989.67) 16,308,829.78 (5,006,993.30) 3,346,492.25 (2,908,320.11) 9,536,000.00 (7,297,084.00) 680 Total 4,885,530.24 (4,168,252.07) 5,229,075.72 (4,173,989.67) 16,308,829.78 (5,006,993.30) 3,346,492.25 (2,908,320.11) 9,536,000.00 (7,297,084.00) 681 WASTEWATER CAPITAL FACILITY FUND 8000 WASTEWATER UTILITY 22,144.86 (18,334.00) 276,863.38 0.00 448,876.35 (42,993.09) 174,572.74 (1,181,628.91) 246,650.00 (1,331,629.00) 8050 TERTIARY RESERVES 0.00 0.00 0.00 0.00 0.00
WASTEWATER CAPITAL FACILITY FUND Total 22,144.86 (18,334.00) 276,863.38 0.00 448,876.35 (42,993.09) 174,572.74 (1,181,628.91) 246,650.00 (1,331,629.00) 681 Total 22,144.86 (18,334.00) 276,863.38 0.00 448,876.35 (42,993.09) 174,572.74 (1,181,628.91) 246,650.00 (1,331,629.00) 682 WASTEWATER TERTIARY FUND 8050 TERTIARY RESERVES 300,511.11 0.00 477,130.02 0.00 567,277.69 (1,782.49) 159,704.10 0.00 490,000.00 (200,000.00) WASTEWATER TERTIARY FUND Total 300,511.11 0.00 477,130.02 0.00 567,277.69 (1,782.49) 159,704.10 0.00 490,000.00 (200,000.00) 682 Total 300,511.11 0.00 477,130.02 0.00 567,277.69 (1,782.49) 159,704.10 0.00 490,000.00 (200,000.00) 683 BUA WASTEWATER CAPITAL PROJECT FUND 8000 WASTEWATER UTILITY 250.23 (173,166.92) 250.26 (39,683.16) 250.61 (2,313.63) 0.00 (1,619.75) 2,502,807.00 (1,620.00) BUA WASTEWATER CAPITAL PROJECT FUND Total 250.23 (173,166.92) 250.26 (39,683.16) 250.61 (2,313.63) 0.00 (1,619.75) 2,502,807.00 (1,620.00) 683 Total 250.23 (173,166.92) 250.26 (39,683.16) 250.61 (2,313.63) 0.00 (1,619.75) 2,502,807.00 (1,620.00) 685 STATE REVOLVING LOAN FUND 8000 WASTEWATER UTILITY (3,900.68) 0.00 5,158.57 0.00 14,714.36 0.00 1,360.30 0.00 8,000.00 0.00 STATE REVOLVING LOAN FUND Total (3,900.68) 0.00 5,158.57 0.00 14,714.36 0.00 1,360.30 0.00 8,000.00 0.00 685 Total (3,900.68) 0.00 5,158.57 0.00 14,714.36 0.00 1,360.30 0.00 8,000.00 0.00 687 WASTEWATER PARTICIPATION CTFS 89 8000 WASTEWATER UTILITY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 WASTEWATER PARTICIPATION CTFS 89 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 687 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 689 BUA WASTEWATER DEBT SERVICE FUND 8000 WASTEWATER UTILITY 402,776.05 (60,340.31) 293,783.32 (56,320.31) 294,686.75 (54,710.31) 0.00 (263,225.00) 290,920.00 (289,250.00) BUA WASTEWATER DEBT SERVICE FUND Total 402,776.05 (60,340.31) 293,783.32 (56,320.31) 294,686.75 (54,710.31) 0.00 (263,225.00) 290,920.00 (289,250.00) 689 Total 402,776.05 (60,340.31) 293,783.32 (56,320.31) 294,686.75 (54,710.31) 0.00 (263,225.00) 290,920.00 (289,250.00) 690 REFUSE FUND 8000 WASTEWATER UTILITY 0.00 0.00 0.00 0.00 0.00 9600 REFUSE 5,672,345.32 (1,223,022.80) 1,162,967.30 (1,481,592.30) 0.00 (1,042,518.50) (17.60) (9,321.28) 0.00 0.00 REFUSE FUND Total 5,672,345.32 (1,223,022.80) 1,162,967.30 (1,481,592.30) 0.00 (1,042,518.50) (17.60) (9,321.28) 0.00 0.00 690 Total 5,672,345.32 (1,223,022.80) 1,162,967.30 (1,481,592.30) 0.00 (1,042,518.50) (17.60) (9,321.28) 0.00 0.00 691 RECYCLING FUND 9600 REFUSE 0.00 0.00 0.00 0.00 0.00 RECYCLING FUND Total 0.00 0.00 0.00 0.00 0.00
691 Total 0.00 0.00 0.00 0.00 0.00
700 RISK MANAGEMENT FUND 1300 PERSONNEL 0.00 0.00 0.00 0.00 0.00 5020 WORKERS COMPENSATION 965,383.08 (1,600,218.56) 1,189,041.54 (817,693.77) 1,465,082.94 (2,766,925.91) 958,438.95 (349,357.40) 1,327,000.00 (429,636.00) 5030 UNEMPLOYMENT INSURANCE 97,082.25 (48,691.77) 100,504.83 (44,786.58) 116,815.41 (51,691.92) 84,621.17 (38,765.10) 179,524.00 (57,153.00) 5040 LIABILITY INSURANCE 1,099,130.09 (2,000,763.99) 1,127,264.68 (2,841,234.62) 1,922,776.66 (3,559,671.89) 0.00 (3,072,076.28) 3,266,741.00 (3,151,722.00) 5300 CITY ATTORNEY 549,848.00 (453,521.28) 399,985.16 (1,608,239.38) 909,719.00 (1,102,543.23) 0.00 (1,003,507.69) 1,403,311.00 (1,500,500.00) RISK MANAGEMENT FUND Total 2,711,443.42 (4,103,195.60) 2,816,796.21 (5,311,954.35) 4,414,394.01 (7,480,832.95) 1,043,060.12 (4,463,706.47) 6,176,576.00 (5,139,011.00) 700 Total 2,711,443.42 (4,103,195.60) 2,816,796.21 (5,311,954.35) 4,414,394.01 (7,480,832.95) 1,043,060.12 (4,463,706.47) 6,176,576.00 (5,139,011.00) 702 FLEET MAINTENANCE FUND 3800 FLEET MAINTENANCE 1,750,460.86 (1,637,421.20) 1,665,147.50 (2,134,670.24) 2,490,427.86 (1,750,548.13) 87,935.31 (1,503,630.09) 1,394,134.00 (2,183,432.00) FLEET MAINTENANCE FUND Total 1,750,460.86 (1,637,421.20) 1,665,147.50 (2,134,670.24) 2,490,427.86 (1,750,548.13) 87,935.31 (1,503,630.09) 1,394,134.00 (2,183,432.00) 702 Total 1,750,460.86 (1,637,421.20) 1,665,147.50 (2,134,670.24) 2,490,427.86 (1,750,548.13) 87,935.31 (1,503,630.09) 1,394,134.00 (2,183,432.00) 703 INFORMATION SYSTEMS SERVICE FUND 3700 INFORMATION SYSTEMS SERVICES 388,086.74 (556,404.47) 621,727.68 (751,129.84) 1,222,515.09 (1,765,319.46) 0.00 (849,819.57) 1,265,864.00 (1,144,082.00) INFORMATION SYSTEMS SERVICE FUND Total 388,086.74 (556,404.47) 621,727.68 (751,129.84) 1,222,515.09 (1,765,319.46) 0.00 (849,819.57) 1,265,864.00 (1,144,082.00) 703 Total 388,086.74 (556,404.47) 621,727.68 (751,129.84) 1,222,515.09 (1,765,319.46) 0.00 (849,819.57) 1,265,864.00 (1,144,082.00) 704 BUILDING MAINTENANCE 3200 BUILDING MAINTENANCE 0.00 0.00 0.00 0.00 873,855.97 (944,999.46) 0.00 (1,150,770.13) 981,220.00 (2,059,080.00) BUILDING MAINTENANCE Total 0.00 0.00 0.00 0.00 873,855.97 (944,999.46) 0.00 (1,150,770.13) 981,220.00 (2,059,080.00) 704 Total 0.00 0.00 0.00 0.00 873,855.97 (944,999.46) 0.00 (1,150,770.13) 981,220.00 (2,059,080.00) 705 SUPPORT SERVICES 4500 CENTRAL SERVICES 0.00 0.00 0.00 0.00 1,554,084.24 (2,315,556.67) 0.00 (1,046,182.90) 1,974,337.00 (1,807,469.00) SUPPORT SERVICES Total 0.00 0.00 0.00 0.00 1,554,084.24 (2,315,556.67) 0.00 (1,046,182.90) 1,974,337.00 (1,807,469.00) 705 Total 0.00 0.00 0.00 0.00 1,554,084.24 (2,315,556.67) 0.00 (1,046,182.90) 1,974,337.00 (1,807,469.00) 761 UTILITY BILLING ADMINISTRATION FUND 3100 UTILITY BILLING ACCOUNT & COLLECTION SERVICE 1,420,286.97 (939,148.96) 1,900,921.38 (1,604,807.58) 2,199,990.74 (2,647,680.70) 114,434.10 (1,100,721.92) 2,872,460.00 (1,816,473.00) 3110 METER READING & SERVICE 617,971.64 (687,960.50) 579,265.00 (648,831.76) 648,831.76 (610,657.53) 0.00 (317,971.78) 849,841.00 (549,817.00) UTILITY BILLING ADMINISTRATION FUND Total 2,038,258.61 (1,627,109.46) 2,480,186.38 (2,253,639.34) 2,848,822.50 (3,258,338.23) 114,434.10 (1,418,693.70) 3,722,301.00 (2,366,290.00) 761 Total 2,038,258.61 (1,627,109.46) 2,480,186.38 (2,253,639.34) 2,848,822.50 (3,258,338.23) 114,434.10 (1,418,693.70) 3,722,301.00 (2,366,290.00) 805 REDEVELOPMENT OBLIGATION RETIREMENT FUND 9200 SUCCESSOR AGENCY 2,261,732.00 (2,400,292.00) 2,438,551.00 (2,246,062.84) 2,455,366.00 (2,421,960.12) 535,526.00 0.00 2,838,275.00 (2,653,686.00) 9300 SUCCESSOR AGENCY-DOWNTOWN 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9400 SUCCESSOR AGENCY-MIDWAY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 REDEVELOPMENT OBLIGATION RETIREMENT FUND Total 2,261,732.00 (2,400,292.00) 2,438,551.00 (2,246,062.84) 2,455,366.00 (2,421,960.12) 535,526.00 0.00 2,838,275.00 (2,653,686.00) 805 Total 2,261,732.00 (2,400,292.00) 2,438,551.00 (2,246,062.84) 2,455,366.00 (2,421,960.12) 535,526.00 0.00 2,838,275.00 (2,653,686.00) 810 SUCCESSOR AGENCY LOW/MOD FUND (HOUSING AGENCY) 9700 SUCCESSOR AGENCY LOW/MOD 189,235.91 (586,046.06) 374,262.15 (526,227.34) 471,571.19 (549,227.19) 11,945.95 (194,664.34) 33,000.00 (1,064,650.00) SUCCESSOR AGENCY LOW/MOD FUND (HOUSING AGENCY) Total 189,235.91 (586,046.06) 374,262.15 (526,227.34) 471,571.19 (549,227.19) 11,945.95 (194,664.34) 33,000.00 (1,064,650.00) 810 Total 189,235.91 (586,046.06) 374,262.15 (526,227.34) 471,571.19 (549,227.19) 11,945.95 (194,664.34) 33,000.00 (1,064,650.00) 830 SUCCESSOR AGENCY DEBT SERVICE FUND 9200 SUCCESSOR AGENCY 2,150,247.00 (1,006,693.32) 1,996,011.00 (995,428.26) 2,171,886.00 (944,943.63) 0.00 (1,781,945.76) 2,295,239.00 (2,278,616.00) 9210 2007 T.A.P. BOND EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (74,611.00) 9300 SUCCESSOR AGENCY-DOWNTOWN 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9400 SUCCESSOR AGENCY-MIDWAY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 SUCCESSOR AGENCY DEBT SERVICE FUND Total 2,150,247.00 (1,006,693.32) 1,996,011.00 (995,428.26) 2,171,886.00 (944,943.63) 0.00 (1,781,945.76) 2,295,239.00 (2,353,227.00) 830 Total 2,150,247.00 (1,006,693.32) 1,996,011.00 (995,428.26) 2,171,886.00 (944,943.63) 0.00 (1,781,945.76) 2,295,239.00 (2,353,227.00) 831 CRA-92 DEBT SERVICE FUND 9300 SUCCESSOR AGENCY-DOWNTOWN 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 CRA-92 DEBT SERVICE FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 831 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 832 CRA-MIDWAY DEBT SVC FUND 9400 SUCCESSOR AGENCY-MIDWAY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 CRA-MIDWAY DEBT SVC FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 832 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 646
FY 2024-25 Proposed Budget
Values Type
Sum of FY 2021-22 Actuals Sum of FY 2022-23 Actuals Sum of FY 2023-24 Actuals Sum of FY 2024-25 YTD Actuals Sum of Period 1 Proposed Funds Funds Name Division Division Name Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses Revenues Expenses 840 BEA CAPITAL PROJECTS FUND 9500 TAX ALLOCATION BONDS 530.70 (1,668,416.85) 587.32 (197,923.23) 386.05 73,937.64 0.00 8,349.85 0.00 (4,479.00) BEA CAPITAL PROJECTS FUND Total 530.70 (1,668,416.85) 587.32 (197,923.23) 386.05 73,937.64 0.00 8,349.85 0.00 (4,479.00) 840 Total 530.70 (1,668,416.85) 587.32 (197,923.23) 386.05 73,937.64 0.00 8,349.85 0.00 (4,479.00) 841 BEA LOW/MOD CAPITAL PROJECTS FUND 9700 SUCCESSOR AGENCY LOW/MOD 0.00 (128.00) 0.00 (109.48) 0.00 (45.60) 0.00 0.00 0.00 (30.00) BEA LOW/MOD CAPITAL PROJECTS FUND Total 0.00 (128.00) 0.00 (109.48) 0.00 (45.60) 0.00 0.00 0.00 (30.00) 841 Total 0.00 (128.00) 0.00 (109.48) 0.00 (45.60) 0.00 0.00 0.00 (30.00) 850 SUCCESSOR AGENCY ADMIN FUND 9200 SUCCESSOR AGENCY 0.00 (384,042.89) 1,500.00 (250.64) 19,500.00 (5,132.00) 0.00 (272,914.26) 0.00 (745.00) 9500 TAX ALLOCATION BONDS (600,000.00) 0.00 0.00 0.00 0.00 SUCCESSOR AGENCY ADMIN FUND Total 0.00 (984,042.89) 1,500.00 (250.64) 19,500.00 (5,132.00) 0.00 (272,914.26) 0.00 (745.00) 850 Total 0.00 (984,042.89) 1,500.00 (250.64) 19,500.00 (5,132.00) 0.00 (272,914.26) 0.00 (745.00) 851 CRA-DWNTWN OPER/PROJ FUND 9300 SUCCESSOR AGENCY-DOWNTOWN 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 CRA-DWNTWN OPER/PROJ FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 851 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 852 CRA-MIDWAY OPER/PROJ FUND 9400 SUCCESSOR AGENCY-MIDWAY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 CRA-MIDWAY OPER/PROJ FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 852 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 853 TAX ALLOC. BDS FUND 9500 TAX ALLOCATION BONDS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TAX ALLOC. BDS FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 853 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 854 SA-LOW/MOD BOND FUND 9700 SUCCESSOR AGENCY LOW/MOD 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 SA-LOW/MOD BOND FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 854 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 855 2007 TAP BOND PROCEEDS FUND 9500 TAX ALLOCATION BONDS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2007 TAP BOND PROCEEDS FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 855 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 856 2003 TABS PROCEEDS FUND 9500 TAX ALLOCATION BONDS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2003 TABS PROCEEDS FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 856 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 857 2003 TABS PROCEEDS LOW/MOD FUND 9700 SUCCESSOR AGENCY LOW/MOD 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2003 TABS PROCEEDS LOW/MOD FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 857 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 860 CRA PROJECT FUND 9200 SUCCESSOR AGENCY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9250 SUCCESSOR AGENCY GANG TASK FORCE 0.00 0.00 0.00 0.00 0.00 9270 SUCCESSOR AGENCY CODE ENFORCEMENT 0.00 0.00 0.00 0.00 0.00 CRA PROJECT FUND Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 860 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 950 GASB 34 FUND 7900 GASB 34 0.00 (397,532.64) 0.00 (5,668,283.04) 0.00 (3,329,891.59) 0.00 (1,851,091.06) 0.00 0.00 GASB 34 FUND Total 0.00 (397,532.64) 0.00 (5,668,283.04) 0.00 (3,329,891.59) 0.00 (1,851,091.06) 0.00 0.00 950 Total 0.00 (397,532.64) 0.00 (5,668,283.04) 0.00 (3,329,891.59) 0.00 (1,851,091.06) 0.00 0.00 952 GASB 34 FUND-REDEVELOPMNT 7900 GASB 34 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 GASB 34 FUND-REDEVELOPMNT Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 952 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 975 INVESTMENT FUND 7500 INVESTMENT (638,298.01) 905,782.63 2,233,679.22 194,220.45 0.00 INVESTMENT FUND Total (638,298.01) 905,782.63 2,233,679.22 194,220.45 0.00 975 Total (638,298.01) 905,782.63 2,233,679.22 194,220.45 0.00 998 KEYING MASTER 7000 ELECTRIC 0.00 0.00 0.00 0.00 0.00 KEYING MASTER Total 0.00 0.00 0.00 0.00 0.00
998 Total 0.00 0.00 0.00 0.00 0.00
999 GASB34 GOVWIDE CONVERSION 7900 GASB 34 3,534,059.00 4,793,113.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 GASB34 GOVWIDE CONVERSION Total 3,534,059.00 4,793,113.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 999 Total 3,534,059.00 4,793,113.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Grand Total 126,005,521.71 (109,275,330.84) 118,716,465.88 (121,831,467.71) 162,087,247.85 (136,972,930.78) 56,456,268.80 (101,678,556.90) 161,051,159.00 (153,026,810.00) 647
Budgeted Positions
Row Labels Sum of FTE*
1000-CITY ADMINISTRATION SERIES 57.50
CITY ADMINISTRATION GROUP 17.00
ADMINISTRATIVE CITY CLERK 1.00
ASSISTANT CITY MANAGER 1.00
CASE MANAGER SPECIALIST 3.00
CASE MANAGER SPECIALIST P/T 1.00
CITY CLERK 1.00
CITY MANAGER 1.00
COMMUNICATIONS MANAGER 1.00
COUNCIL MEMBER 5.00
ECONOMIC DEVELOPMENT MANAGER 1.00
GRANTS PROGRAM MANAGER 1.00
HOMELESS SERVICES DIRECTOR 1.00
FINANCIAL SERVICES GROUP 16.50
ACCOUNTANT I 2.00
ACCOUNTING SPECIALIST 4.00
ADMINISTRATIVE SERVICES DIRECTOR 1.00
BUDGET AND FINANCIAL ANALYST 1.00
BUYER 2.00
CHIEF PROCUREMENT OFFICER 1.00
CITY TREASURER 1.00
CONTRACT SPECIALIST 1.00
DEPUTY FINANCE DIRECTOR 1.00
FINANCE MANAGER 1.00
P.T. ACCOUNTING SPECIALIST 0.50
SENIOR ACCOUNTANT 1.00
HUMAN RESOURCES GROUP 4.00
HUMAN RESOURCES GENERALIST 1.00
HUMAN RESOURCES MANAGER 1.00
RISK & SAFETY ANALYST 1.00
SR HUMAN RESOURCES GENERALIST 1.00
INFORMATION/CABLE SYSTEMS GROUP 5.00
INFORMATION TECH ANALYST I 2.00
INFORMATION TECH ANALYST II 1.00
INFORMATION TECHNOLOGY MANAGER 1.00
MULTIMEDIA SPECIALIST 1.00
OFFICE SUPPORT GROUP 1.00
OFFICE SPECIALIST 1.00
UTILITY BILLING GROUP 14.00
CUSTOMER SERVICE SUPERVISOR 1.00
CUSTOMER SVC & BILLING MANAGER 1.00
CUSTOMER SVC REPRESENTATIVE 5.00
FIELD SERVICE REPRESENTATIVE 3.00
LEAD FIELD SERVICE REPRESENTATIVE 1.00
SR. UTILITY BILLING REPRESENTATIVE 3.00
2000-POLICE SERIES 60.50
CODE ENFORCEMENT 3.00
CODE COMPLIANCE OFFICER 2.00
648
Budgeted Positions
CODE COMPLIANCE SUPERVISOR 1.00
POLICE GROUP 39.50
POLICE CADET 0.50
POLICE CAPTAIN 1.00
POLICE CHIEF 1.00
POLICE CORPORAL 4.00
POLICE LIEUTENANT 2.00
POLICE OFFICER 25.00
POLICE SERGEANT 6.00
POLICE SUPPORT GROUP 18.00
ANIMAL CONTROL OFFICER 2.00
COMMUNITY SERVICES OFFICER 1.00
EXECUTIVE ASSISTANT/SUPPORT SERVICES MANAGER 1.00
POLICE RECORDS TECHNICIAN I 3.00
POLICE RECORDS TECHNICIAN II 1.00
PROPERTY & EVIDENCE SPECIALIST 1.00
PUBLIC SAFETY DISPATCH SUPERVISOR 1.00
PUBLIC SAFETY DISPATCHER 6.00
PUBLIC SAFETY DISPATCHER II 2.00
3000-COMMUNITY DEVELOPMENT SERIES 13.00
COMMUNITY DEVELOPMENT GROUP 6.00
ASSISTANT PLANNER 1.00
ASSOCIATE PLANNER 1.00
COMMUNITY DEVELOPMENT DIRECTOR 1.00
DEVELOPMNT.PROJECT COORDINATOR 2.00
PLANNING MANAGER 1.00
DEVELOPMENT SERVICES GROUP 5.00
BUILDING INSPECTOR 1.00
BUILDING OFFICIAL 1.00
BUILDING PERMIT SPECIALIST 2.00
SENIOR BUILDING INSPECTOR 1.00
OFFICE SUPPORT GROUP 2.00
COMMUNITY DEVELOPMENT OPERATIONS MANAGER 1.00
OFFICE SPECIALIST 1.00
3300-PARKS AND RECREATION SERIES 21.70
PARKS AND RECREATIONS GROUP 21.70
ASSISTANT POOL MANAGER 0.47
CASHIERS - POOL 0.43
LIFEGUARDS 3.01
MAINTENANCE WORKER I 3.00
OFFICE SPECIALIST 1.00
PARKS AND RECREATION DIRECTOR 1.00
PARKS SUPERVISOR 1.00
POOL MANAGER 0.48
PROGRAM COORDINATOR 1.00
RECREATION LEADER 5.10
RECREATION MANAGER 1.00
RECREATION SUPERVISOR 1.00
SPORTS COORDINATOR 0.67
649
Budgeted Positions
SR. RECREATION LEADER 1.54
WORK RELEASE CREW LEADER 1.00
4000-PUBLIC WORKS SERIES 63.80
ENGINEERING GROUP 4.75
ASSOCIATE ENGINEER 2.00
ASSOCIATE ENGINEER W/CERTIF. 0.75
PUBLIC WORKS INSPECTOR 1.00
SENIOR CIVIL ENGINEER 1.00
GENERAL MAINTENANCE AND SUPPORT GROUP 5.00
BUILDING MAINTENANCE SPECIALIST I 1.00
FLEET MAINTENANCE MECHANIC II 2.00
FLEET MANAGER 1.00
SR BUILDING MAINTENANCE SPECIALIST 1.00
OFFICE SUPPORT GROUP 4.00
ENGINEERING SERVICES ASSISTANT 1.00
EXECUTIVE SECRETARY 1.00
MANAGEMENT ANALYST 1.00
OFFICE SPECIALIST 1.00
PUBLIC WORKS MANAGEMENT GROUP 4.80
CIP MANAGER 1.00
DEPUTY PUBLIC WORKS DIRECTOR/CITY ENGINEER 1.00
ENVIRONMENTAL PROGRAM COORDINATOR 1.00
PUBLIC WORKS DIRECTOR 0.80
PUBLIC WORKS PROGRAM MANAGER 1.00
STREETS GROUPS 8.75
AIRPORT ATTENDANT 0.75
MAINTENANCE WORKER II 3.00
PUBLIC WORKS SUPERINTENDENT 1.00
PUBLIC WORKS SUPERVISOR 2.00
SENIOR MAINTENANCE WORKER 1.00
WORK RELEASE CREW LEADER 1.00
TRANSIT OPERATIONS GROUP 12.50
BUS DRIVER 9.00
P.T. BUS DRIVER 1.50
TRANSIT FIELD SUPERVISOR 1.00
TRANSIT MANAGER 1.00
WATER/WASTEWATER GROUP 24.00
ASSISTANT WATER/WASTEWATER SUPERINTENDENT 1.00
BACKFLOW/LOCATOR SPECIALIST 1.00
DEPUTY WATER/WASTEWATER DIRECTOR 1.00
WAREHOUSE SERVICES SPECIALIST 1.00
WASTEWATER COLL SYS SUPV 1.00
WASTEWATER COLL SYS TECH I 3.00
WATER CREW LEAD 4.00
WATER CREW SUPERVISOR 2.00
WATER PRODUCTION OPERATOR II 2.00
WATER SERVICES WORKER I 5.00
WATER SERVICES WORKER III 2.00
WATER/WASTEWATER SUPERINTENDENT 1.00
650
Budgeted Positions
5000-ELECTRIC UTILITIES SERIES 33.20
ELECTRIC SERVICES & OPERATIONS GROUP 33.20
APPRENTICE ELEC METER TEST TECH 1.00
ASSOCIATE ELECTRICAL ENGINEER 1.00
ASST ELECTRIC SERVICE PLANNER 1.00
AUTOCAD GIS TECHNICIAN 1.00
BUSINESS SUPPORT MANAGER 1.00
CORE MANAGER 1.00
DEPUTY ELECTRIC DIRECTOR 1.00
ELECTRIC METER TEST TECHNICIAN 1.00
ELECTRIC OPERATIONS MANAGER 1.00
ELECTRIC SERVICE PLANNER 2.00
ELECTRICAL ENGINEERING SPVSR 1.00
OPERATIONS SYSTEM TECHNICIAN 1.00
POWERLINE APPRENTICE 1 4.00
POWERLINE CREW SUPERINTENDENT 1.00
POWERLINE CREW SUPERVISOR 4.00
POWERLINE TECHNICIAN 5.00
PUBLIC BENEFITS ANALYST 1.00
PUBLIC WORKS DIRECTOR 0.20
PWR RESOURCES & REV ADMINISTRATOR 1.00
SERVICE PLANNING SUPERVISOR 1.00
UTILITY SERVICES ASSISTANT 2.00
WAREHOUSE SERVICES SPECIALIST 1.00
Grand Total 249.70
651
Vacancies at Mid-Year
Row Labels Sum of FTE*
1000-CITY ADMINISTRATION SERIES 5.00
CITY ADMINISTRATION GROUP 1.00
CITY MANAGER 1.00
FINANCIAL SERVICES GROUP 3.00
ACCOUNTING SPECIALIST 2.00
DEPUTY FINANCE DIRECTOR 1.00
UTILITY BILLING GROUP 1.00
CUSTOMER SVC REPRESENTATIVE 1.00
2000-POLICE SERIES 15.50
CODE ENFORCEMENT 2.00
CODE COMPLIANCE OFFICER 1.00
CODE COMPLIANCE SUPERVISOR 1.00
POLICE GROUP 7.50
POLICE CADET 0.50
POLICE CAPTAIN 1.00
POLICE OFFICER 5.00
POLICE SERGEANT 1.00
POLICE SUPPORT GROUP 6.00
ANIMAL CONTROL OFFICER 1.00
COMMUNITY SERVICES OFFICER 1.00
POLICE RECORDS TECHNICIAN I 1.00
PUBLIC SAFETY DISPATCHER 3.00
3000-COMMUNITY DEVELOPMENT SERIES 3.00
COMMUNITY DEVELOPMENT GROUP 1.00
PLANNING MANAGER 1.00
DEVELOPMENT SERVICES GROUP 2.00
BUILDING OFFICIAL 1.00
SENIOR BUILDING INSPECTOR 1.00
3300-PARKS AND RECREATION SERIES 1.00
PARKS AND RECREATIONS GROUP 1.00
WORK RELEASE CREW LEADER 1.00
4000-PUBLIC WORKS SERIES 5.50
ENGINEERING GROUP 1.00
SENIOR CIVIL ENGINEER 1.00
OFFICE SUPPORT GROUP 1.00
MANAGEMENT ANALYST 1.00
STREETS GROUPS 1.00
MAINTENANCE WORKER II 1.00
TRANSIT OPERATIONS GROUP 0.50
P.T. BUS DRIVER 0.50
WATER/WASTEWATER GROUP 2.00
BACKFLOW/LOCATOR SPECIALIST 1.00
WASTEWATER COLL SYS TECH I 1.00
5000-ELECTRIC UTILITIES SERIES 1.00
ELECTRIC SERVICES & OPERATIONS GROUP 1.00
POWERLINE TECHNICIAN 1.00
Grand Total 31.00
652
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 0001 321.18-01 Revenue FORFEITS/PENALTIES / CVC FINES 93,000.00 001 0001 321.18-03 Revenue FORFEITS/PENALTIES / BUSINESS LIC-PENALTIES 13,000.00 001 0001 341.31-01 Revenue ST MOTOR VEH LICENSE-REG 60,000.00 001 0001 341.31-10 Revenue ST HMOWN PROP TX RELIEF 27,200.00 001 0001 341.31-14 Revenue REIMB MANDATED COSTS 58,000.00 001 0001 331.25-86 Revenue DSA ADMIN FEE SB1186 7,000.00 001 0001 349.34-50 Revenue CITY / PASS THRU - CRA 1,100,000.00 001 0001 351.35-04 Revenue RETURNED CHECK FEES-UT 6,000.00 001 0001 361.41-03 Revenue SPC PRGRMS / ONLINE CREDIT CHECK REV 3,000.00 001 0001 361.41-40 Revenue PERMIT REVENUE 1,500.00
001 0001 361.41-56 Revenue SPC PRGRMAS / ENA FEE 375,000.00 001 0001 361.41-61 Revenue SPC PRGRMS / MISC. RECEIPTS/REVENUE 1,000.00 001 0001 301.10-01 Revenue PROPERTY TAXES-CURRENT 4,360,000.00 001 0001 301.10-03 Revenue PROP TX-SUPPLEMENTAL ROLL 200,000.00 001 0001 301.10-09 Revenue PROP TX-CURRENT UNSECURED 267,011.00 001 0001 301.10-10 Revenue PROPERTY TAX BACKFILL 4,360,000.00 001 0001 302.11-01 Revenue SALES & USE TAXES 3,566,327.00 001 0001 302.11-03 Revenue SALES TAX SHARING AGREEMT (250,000.00) 001 0001 302.11-06 Revenue CABAZON OUTLET 680,000.00
001 0001 302.11-09 Revenue CANNABIS 1,640,000.00
001 0001 306.12-03 Revenue BED TAX - TOT TAX 1,250,000.00 001 0001 306.12-04 Revenue FRANCHISE TAX 225,000.00
001 0001 306.12-07 Revenue BUSINESS LICENSE TAX 210,000.00 001 0001 306.12-08 Revenue PROPERTY TRANSFER TAX 250,000.00 001 0001 306.12-11 Revenue FRANCHISE FEE - CTV 240,000.00 001 0001 306.13-00 Revenue MINING TAX 315,000.00
001 0001 351.35-49 Revenue HDL PROCESSING FEE (30,483.00) 001 0001 381.56-31 Revenue TRANSFER-OP VILLAGE SALARIES 608,605.00 001 0001 381.57-01 Revenue LEASE PAYMENTS 651,000.00
001 0001 331.20-01 Revenue INVESTMENT INTEREST 275,000.00 001 0001 331.25-07 Revenue LEASE INCOME 6,000.00
001 0001 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 118.00 001 0001 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 69,674.00 001 1000 23-02 Expense PRINTING/BINDING 293.00
001 1000 23-03 Expense DUES/SUBSCRIPTIONS 24,822.00
001 1000 23-05 Expense TRAVEL/CONFERENCES 31,500.00
001 1000 26-05 Expense TELEPHONE SERVICE 2,700.00
001 1000 33-11 Expense PROFESSIONAL SERVICES 67,440.00
001 1000 36-07 Expense FOOD/MEALS COST 1,700.00
001 1000 41-86 Expense SPC PRGRMS / COMMUNITY PROMOTION 4,500.00 001 1000 89-48 Expense COMPUTER HARDWARE 1,100.00
001 1000 10-10 Expense PAYROLL-REGULAR 24,570.00
001 1000 15-10 Expense FICA 1,880.00
001 1000 15-20 Expense WORKERS COMP 459.00
001 1000 15-30 Expense UNEMPLOYMENT INSURANCE 150.00
001 1000 15-40 Expense LIFE INSURANCE 504.00
001 1000 15-50 Expense HEALTH INSURANCE 56,912.00
001 1000 15-60 Expense DENTAL INSURANCE 540.00
001 1000 15-65 Expense VISION COVERAGE 72.00
001 1000 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 306,393.00 653
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 1200 23-02 Expense PRINTING/BINDING 93.00
001 1200 23-03 Expense DUES/SUBSCRIPTIONS 1,575.00
001 1200 23-04 Expense POSTAGE/MAILING COSTS 50.00
001 1200 23-05 Expense TRAVEL/CONFERENCES 7,700.00
001 1200 23-47 Expense GENERAL EXPENSES 1,000.00
001 1200 25-06 Expense OVERTIME MEALS 2,200.00
001 1200 26-05 Expense TELEPHONE SERVICE 3,400.00
001 1200 36-00 Expense DEPARTMENTAL SUPPLIES 3,900.00
001 1200 36-07 Expense FOOD/MEALS COST 107.00
001 1200 41-46 Expense SPC PRGRMS / COMMUNITY PROMOTIONS 130.00 001 1200 89-48 Expense COMPUTER HARDWARE 2,505.00
001 1200 10-10 Expense PAYROLL-REGULAR 666,586.00
001 1200 10-30 Expense OVERTIME 30,000.00
001 1200 10-51 Expense INCENTIVE PAY 2,475.00
001 1200 10-56 Expense WORKING OUT OF CLASS 113.00
001 1200 10-70 Expense COMP TIME PAYOFF 5,051.00
001 1200 10-71 Expense VACATION PAYOFF 10,809.00
001 1200 10-72 Expense SICK LEAVE PAYOFF 7,672.00
001 1200 10-73 Expense HOLIDAY PAYOFF 6,410.00
001 1200 15-10 Expense FICA 50,848.00
001 1200 15-15 Expense PERS 202,525.00
001 1200 15-20 Expense WORKERS COMP 35,149.00
001 1200 15-30 Expense UNEMPLOYMENT INSURANCE 4,067.00
001 1200 15-40 Expense LIFE INSURANCE 792.00
001 1200 15-70 Expense UTILITY CREDIT 8,550.00
001 1200 15-80 Expense BENEFIT ALLOWANCE 94,828.00
001 1200 15-84 Expense VEHICLE ALLOWANCE 8,400.00
001 1200 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 1,246,798.00 001 1210 23-01 Expense ADVERTISING/PUBLISHING 2,750.00
001 1210 23-02 Expense PRINTING/BINDING 1,000.00
001 1210 23-03 Expense DUES/SUBSCRIPTIONS 7,650.00
001 1210 23-04 Expense POSTAGE/MAILING COSTS 100.00
001 1210 23-05 Expense TRAVEL/CONFERENCES 6,220.00
001 1210 26-05 Expense TELEPHONE SERVICE 720.00
001 1210 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 2,000.00 001 1210 33-11 Expense PROFESSIONAL SERVICES 71,736.00
001 1210 36-00 Expense DEPARTMENTAL SUPPLIES 250.00
001 1210 41-46 Expense SPC PRGRMS / COMMUNITY PROMOTIONS 14,000.00 001 1210 10-10 Expense PAYROLL-REGULAR 150,706.00
001 1210 10-70 Expense COMP TIME PAYOFF 1,450.00
001 1210 10-71 Expense VACATION PAYOFF 2,261.00
001 1210 10-72 Expense SICK LEAVE PAYOFF 1,844.00
001 1210 10-73 Expense HOLIDAY PAYOFF 1,450.00
001 1210 15-10 Expense FICA 10,912.00
001 1210 15-15 Expense PERS 45,619.00
001 1210 15-20 Expense WORKERS COMP 2,815.00
001 1210 15-30 Expense UNEMPLOYMENT INSURANCE 920.00
001 1210 15-40 Expense LIFE INSURANCE 288.00
001 1210 15-70 Expense UTILITY CREDIT 1,800.00
001 1210 15-80 Expense BENEFIT ALLOWANCE 27,198.00
654
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 1210 15-84 Expense VEHICLE ALLOWANCE 4,200.00
001 1210 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 69,956.00 001 1220 23-01 Expense ADVERTISING/PUBLISHING 1,500.00
001 1220 23-03 Expense DUES/SUBSCRIPTIONS 500.00
001 1220 23-05 Expense TRAVEL/CONFERENCES 230.00
001 1220 26-05 Expense TELEPHONE SERVICE 500.00
001 1220 33-11 Expense PROFESSIONAL SERVICES 57,175.00
001 1220 36-00 Expense DEPARTMENTAL SUPPLIES 500.00
001 1220 41-46 Expense SPC PRGRMS / COMMUNITY PROMOTIONS 1,500.00 001 1220 311.16-55 Revenue FIM PERMIT FEES 1,500.00
001 1220 10-10 Expense PAYROLL-REGULAR 106,173.00
001 1220 10-70 Expense COMP TIME PAYOFF 1,021.00
001 1220 10-71 Expense VACATION PAYOFF 1,593.00
001 1220 10-72 Expense SICK LEAVE PAYOFF 1,299.00
001 1220 10-73 Expense HOLIDAY PAYOFF 1,021.00
001 1220 15-10 Expense FICA 8,821.00
001 1220 15-15 Expense PERS 32,139.00
001 1220 15-20 Expense WORKERS COMP 3,600.00
001 1220 15-30 Expense UNEMPLOYMENT INSURANCE 648.00
001 1220 15-40 Expense LIFE INSURANCE 288.00
001 1220 15-80 Expense BENEFIT ALLOWANCE 16,507.00
001 1220 15-84 Expense VEHICLE ALLOWANCE 4,200.00
001 1220 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 135,606.00 001 1230 23-05 Expense TRAVEL/CONFERENCES 125.00
001 1230 25-10 Expense VISION ALLOWANCE 300.00
001 1230 26-05 Expense TELEPHONE SERVICE 400.00
001 1230 33-11 Expense PROFESSIONAL SERVICES 160,000.00 001 1230 10-10 Expense PAYROLL-REGULAR 112,058.00
001 1230 10-51 Expense INCENTIVE PAY 3,300.00
001 1230 10-70 Expense COMP TIME PAYOFF 1,078.00
001 1230 10-71 Expense VACATION PAYOFF 1,681.00
001 1230 10-72 Expense SICK LEAVE PAYOFF 1,371.00
001 1230 10-73 Expense HOLIDAY PAYOFF 1,078.00
001 1230 15-10 Expense FICA 9,545.00
001 1230 15-15 Expense PERS 34,919.00
001 1230 15-20 Expense WORKERS COMP 3,800.00
001 1230 15-30 Expense UNEMPLOYMENT INSURANCE 684.00
001 1230 15-40 Expense LIFE INSURANCE 288.00
001 1230 15-84 Expense VEHICLE ALLOWANCE 4,200.00
001 1230 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 128,941.00 001 1300 23-01 Expense ADVERTISING/PUBLISHING 500.00
001 1300 23-02 Expense PRINTING/BINDING 400.00
001 1300 23-03 Expense DUES/SUBSCRIPTIONS 2,750.00
001 1300 23-04 Expense POSTAGE/MAILING COSTS 150.00
001 1300 23-05 Expense TRAVEL/CONFERENCES 20,000.00
001 1300 23-06 Expense STAFF TRAINING 3,000.00
001 1300 25-05 Expense MILEAGE REIMBURSEMENT 600.00
001 1300 25-06 Expense OVERTIME MEALS 48.00
001 1300 25-09 Expense TUITION/BOOKS REIMBURSE 2,500.00 001 1300 25-10 Expense VISION ALLOWANCE 550.00
655
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 1300 26-05 Expense TELEPHONE SERVICE 1,670.00
001 1300 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 500.00 001 1300 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 4,000.00 001 1300 33-11 Expense PROFESSIONAL SERVICES 20,000.00
001 1300 33-32 Expense MEDICAL/PHYSICAL EXAMS 10,000.00 001 1300 36-00 Expense DEPARTMENTAL SUPPLIES 3,000.00
001 1300 36-07 Expense FOOD/MEALS COST 600.00
001 1300 36-68 Expense HOLIDAY LUNCHEON 9,200.00
001 1300 41-15 Expense SPC PRGRMS / SPECIAL EMPLOYEE PROGRA 6,000.00 001 1300 41-16 Expense SPC PRGRMS / RECRUITMENT EXPENSE 7,000.00 001 1300 41-17 Expense SPC PRGRMS / PERSONNEL TEST COSTS 2,500.00 001 1300 41-18 Expense ADMINISTRATION FEE 5,000.00
001 1300 41-19 Expense SPC PRGRMS / DEVELOPER ASSIST PROGRA 400.00 001 1300 89-48 Expense COMPUTER HARDWARE 1,000.00
001 1300 10-10 Expense PAYROLL-REGULAR 114,557.00
001 1300 10-30 Expense OVERTIME 1,177.00
001 1300 10-51 Expense INCENTIVE PAY 1,418.00
001 1300 10-56 Expense WORKING OUT OF CLASS 143.00
001 1300 10-70 Expense COMP TIME PAYOFF 829.00
001 1300 10-71 Expense VACATION PAYOFF 1,364.00
001 1300 10-72 Expense SICK LEAVE PAYOFF 1,305.00
001 1300 10-73 Expense HOLIDAY PAYOFF 1,102.00
001 1300 15-10 Expense FICA 9,157.00
001 1300 15-15 Expense PERS 35,106.00
001 1300 15-20 Expense WORKERS COMP 3,885.00
001 1300 15-30 Expense UNEMPLOYMENT INSURANCE 699.00
001 1300 15-40 Expense LIFE INSURANCE 144.00
001 1300 15-80 Expense BENEFIT ALLOWANCE 20,785.00
001 1300 15-84 Expense VEHICLE ALLOWANCE 2,100.00
001 1300 15-95 Expense FICA REIMB-BENEFIT ALLOW (111.00) 001 1300 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 616,658.00 001 1400 23-01 Expense ADVERTISING/PUBLISHING 1,200.00
001 1400 23-02 Expense PRINTING/BINDING 750.00
001 1400 23-03 Expense DUES/SUBSCRIPTIONS 1,000.00
001 1400 23-05 Expense TRAVEL/CONFERENCES 2,000.00
001 1400 23-06 Expense STAFF TRAINING 1,600.00
001 1400 23-07 Expense MISC CONTRACT SVC 750.00
001 1400 23-42 Expense FEES/PENALTIES 200.00
001 1400 25-06 Expense OVERTIME MEALS 100.00
001 1400 25-10 Expense VISION ALLOWANCE 300.00
001 1400 26-05 Expense TELEPHONE SERVICE 520.00
001 1400 33-11 Expense PROFESSIONAL SERVICES 12,000.00
001 1400 33-72 Expense ORDINANCE CODIFICATION 7,785.00
001 1400 36-00 Expense DEPARTMENTAL SUPPLIES 8,350.00
001 1400 36-07 Expense FOOD/MEALS COST 150.00
001 1400 89-48 Expense COMPUTER HARDWARE 3,500.00
001 1400 351.36-10 Revenue SUBPOENA RECORDS FEE 500.00
001 1400 10-10 Expense PAYROLL-REGULAR 104,912.00
001 1400 10-70 Expense COMP TIME PAYOFF 1,009.00
001 1400 10-71 Expense VACATION PAYOFF 1,574.00
656
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 1400 10-72 Expense SICK LEAVE PAYOFF 1,284.00
001 1400 10-73 Expense HOLIDAY PAYOFF 1,009.00
001 1400 15-10 Expense FICA 8,720.00
001 1400 15-15 Expense PERS 31,757.00
001 1400 15-20 Expense WORKERS COMP 3,558.00
001 1400 15-30 Expense UNEMPLOYMENT INSURANCE 640.00
001 1400 15-40 Expense LIFE INSURANCE 392.00
001 1400 15-65 Expense VISION COVERAGE 143.00
001 1400 15-80 Expense BENEFIT ALLOWANCE 21,614.00
001 1400 15-84 Expense VEHICLE ALLOWANCE 4,200.00
001 1400 15-95 Expense FICA REIMB-BENEFIT ALLOW (65.00) 001 1400 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 196,411.00 001 1500 23-01 Expense ADVERTISING/PUBLISHING 1,000.00
001 1500 33-71 Expense COUNTY ELECTION SERVICE 55,000.00 001 1500 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 52.00 001 1800 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 549,637.00 001 1900 23-01 Expense ADVERTISING/PUBLISHING 250.00
001 1900 23-02 Expense PRINTING/BINDING 1,000.00
001 1900 23-03 Expense DUES/SUBSCRIPTIONS 1,500.00
001 1900 23-04 Expense POSTAGE/MAILING COSTS 100.00
001 1900 23-05 Expense TRAVEL/CONFERENCES 15,600.00
001 1900 23-06 Expense STAFF TRAINING 1,000.00
001 1900 23-42 Expense FEES/PENALTIES 1,350.00
001 1900 23-46 Expense RETURNED CHECK/BANK FEES (1,270.00) 001 1900 25-05 Expense MILEAGE REIMBURSEMENT 150.00
001 1900 25-06 Expense OVERTIME MEALS 1,000.00
001 1900 25-10 Expense VISION ALLOWANCE 1,100.00
001 1900 26-05 Expense TELEPHONE SERVICE 2,500.00
001 1900 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 33,365.00 001 1900 33-11 Expense PROFESSIONAL SERVICES 222,155.00 001 1900 33-12 Expense AUDIT SERVICES (1,484.00)
001 1900 36-00 Expense DEPARTMENTAL SUPPLIES 2,000.00
001 1900 89-46 Expense OFF FURN/EQUIP/FIXTURES 500.00
001 1900 89-48 Expense COMPUTER HARDWARE 5,017.00
001 1900 10-10 Expense PAYROLL-REGULAR 1,039,838.00
001 1900 10-30 Expense OVERTIME 55,000.00
001 1900 10-51 Expense INCENTIVE PAY 14,210.00
001 1900 10-70 Expense COMP TIME PAYOFF 7,233.00
001 1900 10-71 Expense VACATION PAYOFF 15,229.00
001 1900 10-72 Expense SICK LEAVE PAYOFF 11,402.00
001 1900 10-73 Expense HOLIDAY PAYOFF 9,630.00
001 1900 10-80 Expense WORKERS COMP-REIMBURSEMNT (3,828.00) 001 1900 15-10 Expense FICA 78,690.00
001 1900 15-15 Expense PERS 319,061.00
001 1900 15-20 Expense WORKERS COMP 35,184.00
001 1900 15-30 Expense UNEMPLOYMENT INSURANCE 6,331.00
001 1900 15-40 Expense LIFE INSURANCE 1,136.00
001 1900 15-50 Expense HEALTH INSURANCE 21,667.00
001 1900 15-70 Expense UTILITY CREDIT 750.00
001 1900 15-80 Expense BENEFIT ALLOWANCE 177,150.00
657
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 1900 15-84 Expense VEHICLE ALLOWANCE 15,600.00
001 1900 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 1,863,123.00 001 1910 23-01 Expense ADVERTISING/PUBLISHING 500.00
001 1910 23-02 Expense PRINTING/BINDING 100.00
001 1910 23-03 Expense DUES/SUBSCRIPTIONS 2,300.00
001 1910 23-04 Expense POSTAGE/MAILING COSTS 100.00
001 1910 23-05 Expense TRAVEL/CONFERENCES 10,300.00
001 1910 23-06 Expense STAFF TRAINING 5,000.00
001 1910 23-27 Expense CONTRACT EMPLOYMENT SVCS 10,000.00 001 1910 23-33 Expense COMPUTER SERVICES 500.00
001 1910 25-05 Expense MILEAGE REIMBURSEMENT 100.00
001 1910 25-06 Expense OVERTIME MEALS 550.00
001 1910 25-10 Expense VISION ALLOWANCE 200.00
001 1910 26-05 Expense TELEPHONE SERVICE 600.00
001 1910 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 9,000.00 001 1910 36-00 Expense DEPARTMENTAL SUPPLIES 10,000.00
001 1910 89-46 Expense OFF FURN/EQUIP/FIXTURES 750.00
001 1910 89-48 Expense COMPUTER HARDWARE 500.00
001 1910 10-10 Expense PAYROLL-REGULAR 342,002.00
001 1910 10-30 Expense OVERTIME 16,000.00
001 1910 10-51 Expense INCENTIVE PAY 4,046.00
001 1910 10-56 Expense WORKING OUT OF CLASS 2,439.00
001 1910 10-70 Expense COMP TIME PAYOFF 2,049.00
001 1910 10-71 Expense VACATION PAYOFF 3,510.00
001 1910 10-72 Expense SICK LEAVE PAYOFF 3,712.00
001 1910 10-73 Expense HOLIDAY PAYOFF 3,253.00
001 1910 15-10 Expense FICA 27,415.00
001 1910 15-15 Expense PERS 104,749.00
001 1910 15-20 Expense WORKERS COMP 11,470.00
001 1910 15-30 Expense UNEMPLOYMENT INSURANCE 2,064.00
001 1910 15-40 Expense LIFE INSURANCE 288.00
001 1910 15-80 Expense BENEFIT ALLOWANCE 41,312.00
001 1910 15-84 Expense VEHICLE ALLOWANCE 4,200.00
001 1910 15-95 Expense FICA REIMB-BENEFIT ALLOW (992.00) 001 1910 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 621,374.00 001 2060 23-03 Expense DUES/SUBSCRIPTIONS 350.00
001 2060 23-05 Expense TRAVEL/CONFERENCES 500.00
001 2060 25-06 Expense OVERTIME MEALS 750.00
001 2060 26-05 Expense TELEPHONE SERVICE 350.00
001 2060 26-09 Expense SATELLITE TELEVISION 3,600.00
001 2060 33-11 Expense PROFESSIONAL SERVICES 7,500.00
001 2060 36-00 Expense DEPARTMENTAL SUPPLIES 300.00
001 2060 89-48 Expense COMPUTER HARDWARE 1,258.00
001 2060 89-49 Expense COMPUTER SOFTWARE 700.00
001 2060 89-56 Expense MACHINERY/EQUIPMENT 3,610.00
001 2060 306.12-12 Revenue PUB EDUC GRNT FEE 56,656.00
001 2060 10-10 Expense PAYROLL-REGULAR 96,514.00
001 2060 10-30 Expense OVERTIME 11,000.00
001 2060 10-70 Expense COMP TIME PAYOFF 372.00
001 2060 10-71 Expense VACATION PAYOFF 724.00
658
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 2060 10-72 Expense SICK LEAVE PAYOFF 984.00
001 2060 10-73 Expense HOLIDAY PAYOFF 928.00
001 2060 15-10 Expense FICA 7,614.00
001 2060 15-15 Expense PERS 29,215.00
001 2060 15-20 Expense WORKERS COMP 7,978.00
001 2060 15-30 Expense UNEMPLOYMENT INSURANCE 589.00
001 2060 15-80 Expense BENEFIT ALLOWANCE 27,198.00
001 2060 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 204,154.00 001 2200 90-48 Expense COMPUTER HARDWARE 33,806.00
001 2200 90-52 Expense VEHICLES 642,509.00
001 2200 321.18-05 Revenue FORFEITS/PENALTIES / PARKING FINES 10,000.00 001 2200 321.18-06 Revenue FORFEITS/PENALTIES / PKG TCKT DISBURSE DUE CO (734.00) 001 2200 341.31-18 Revenue STATE AID-P.O.S.T. 5,000.00
001 2200 341.31-42 Revenue PACT AB 109 125,000.00
001 2200 341.31-46 Revenue OTS-TRAFFIC SAFETY GRANT 27,500.00 001 2200 341.31-57 Revenue CA - ALCOHOL BEVRG CONTR 25,000.00 001 2200 341.31-60 Revenue DEPT OF JUSTICE 6,000.00
001 2200 341.31-66 Revenue BSCC LAW ENFORCE GRANT 10,000.00 001 2200 347.34-16 Revenue FED AID-EMERG MGMT SVC 607.00 001 2200 347.34-25 Revenue OJP - BYRNE GRANT 10,513.00
001 2200 351.35-05 Revenue REIMB FOR POLICE SERVICES 112,319.00 001 2200 351.35-06 Revenue MISC POLICE FEES 29,064.00
001 2200 351.35-90 Revenue VEH IMP REL FEES (OTHER) 7,904.00 001 2200 351.35-99 Revenue FINGERPRINTING 10,948.00
001 2200 361.41-04 Revenue SPC PRGRMS / SPECIAL EVENTS REIMB 145,000.00 001 2200 361.41-24 Revenue SPC PRGRMS / SALE OF SURPLUS PROPERT 25,000.00 001 2200 361.41-53 Revenue SPC PRGRMS / RESTITUTION/SUBROGATION 1,803.00 001 2200 361.41-61 Revenue SPC PRGRMS / MISC. RECEIPTS/REVENUE 54,900.00 001 2200 361.42-02 Revenue SPC PRGRMS / COST REIMBURSMENT: BUSD 275,000.00 001 2200 23-01 Expense ADVERTISING/PUBLISHING 1,500.00
001 2200 23-02 Expense PRINTING/BINDING 4,000.00
001 2200 23-03 Expense DUES/SUBSCRIPTIONS 3,000.00
001 2200 23-04 Expense POSTAGE/MAILING COSTS 3,000.00
001 2200 23-05 Expense TRAVEL/CONFERENCES 5,500.00
001 2200 23-06 Expense STAFF TRAINING 100,000.00
001 2200 23-07 Expense MISC CONTRACT SVC 2,000.00
001 2200 23-19 Expense ALARM SERVICE 2,000.00
001 2200 23-24 Expense PEST ERADICATION SERVICE 1,804.00 001 2200 23-25 Expense HAZARDOUS MATERIAL CLN-UP 250.00 001 2200 23-27 Expense CONTRACT EMPLOYMENT SVCS 7,000.00 001 2200 23-33 Expense COMPUTER SERVICES 506.00
001 2200 23-42 Expense FEES/PENALTIES 52.00
001 2200 23-45 Expense CITATION PROCESSING SVC 4,967.00 001 2200 25-02 Expense UNIFORM PURCHASE/MAINT 1,256.00
001 2200 25-06 Expense OVERTIME MEALS 560.00
001 2200 25-09 Expense TUITION/BOOKS REIMBURSE 9,000.00 001 2200 25-10 Expense VISION ALLOWANCE 750.00
001 2200 26-01 Expense UTILITIES-BANNING 102,000.00
001 2200 26-05 Expense TELEPHONE SERVICE 142,215.00
001 2200 26-06 Expense NATURAL GAS SERVICE 15,000.00
659
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 2200 26-07 Expense RADIO TRANSMISSION SVCS 55,000.00 001 2200 30-02 Expense MAINT / REPAIR/MAINT-BUILDINGS 3,500.00 001 2200 30-05 Expense MAINT / REPAIR/MAINT-VEHICLES 17,000.00 001 2200 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 2,500.00 001 2200 30-08 Expense MAINT / REPAIR/MAINT-RADIOS 36,095.00 001 2200 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 100,299.00 001 2200 30-19 Expense MAINT / REPAIR/MAINT-HARDWARE 5,000.00 001 2200 32-02 Expense LEASE / RENTAL OF BLDG 4,608.00
001 2200 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 19,763.00 001 2200 33-11 Expense PROFESSIONAL SERVICES 72,000.00
001 2200 33-31 Expense MEDICAL/HOSPITAL 46,127.00
001 2200 33-94 Expense FINGERPRINTING - DOJ 14,130.00
001 2200 36-00 Expense DEPARTMENTAL SUPPLIES 61,923.00
001 2200 36-01 Expense ORDNANCE 40,000.00
001 2200 36-04 Expense CLOTHING/ACCOUNTERMENTS 33,248.00 001 2200 36-07 Expense FOOD/MEALS COST 3,000.00
001 2200 36-62 Expense SPECIAL DEPARTMENTAL SPLY 10,000.00 001 2200 41-04 Expense SPC PRGRMS / LICENSES/PERMITS/FEES 2,000.00 001 2200 41-26 Expense SPC PRGRMS / CAL-ID SYSTEM 31,250.00 001 2200 89-15 Expense BUILDING IMPROVEMENTS 3,905.00
001 2200 89-48 Expense COMPUTER HARDWARE 2,036.00
001 2200 10-10 Expense PAYROLL-REGULAR 4,440,438.00
001 2200 10-30 Expense OVERTIME 1,000,000.00
001 2200 10-35 Expense OVERTIME - SPECIAL EVENTS 130,000.00 001 2200 10-51 Expense INCENTIVE PAY 182,512.00
001 2200 10-56 Expense WORKING OUT OF CLASS 6,000.00
001 2200 10-70 Expense COMP TIME PAYOFF 33,767.00
001 2200 10-71 Expense VACATION PAYOFF 37,646.00
001 2200 10-72 Expense SICK LEAVE PAYOFF 11,939.00
001 2200 10-73 Expense HOLIDAY PAYOFF 79,115.00
001 2200 10-80 Expense WORKERS COMP-REIMBURSEMNT (519,493.00) 001 2200 15-10 Expense FICA 352,812.00
001 2200 15-15 Expense PERS 1,153,584.00
001 2200 15-20 Expense WORKERS COMP 603,907.00
001 2200 15-25 Expense LONG TERM DISABILITY 1,157.00
001 2200 15-30 Expense UNEMPLOYMENT INSURANCE 26,238.00 001 2200 15-40 Expense LIFE INSURANCE 4,265.00
001 2200 15-70 Expense UTILITY CREDIT 1,800.00
001 2200 15-80 Expense BENEFIT ALLOWANCE 626,044.00
001 2200 15-82 Expense UNIFORM ALLOWANCE 58,471.00
001 2200 15-84 Expense VEHICLE ALLOWANCE 4,200.00
001 2200 15-88 Expense BOOT ALLOWANCE 750.00
001 2200 15-95 Expense FICA REIMB-BENEFIT ALLOW (1,356.00) 001 2200 302.11-04 Revenue PUBLIC SAFETY SALES TAX 273,909.00 001 2200 306.12-10 Revenue FRANCHISE FEE-TOWING SVC 50,000.00 001 2200 56-17 Expense TRSFR-POLICE VOLUNTEER FD 1,500.00 001 2200 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 3,172,000.00 001 2210 23-06 Expense STAFF TRAINING 2,127.00
001 2210 25-06 Expense OVERTIME MEALS 2,000.00
001 2210 26-05 Expense TELEPHONE SERVICE 800.00
660
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 2210 36-00 Expense DEPARTMENTAL SUPPLIES 600.00
001 2210 36-04 Expense CLOTHING/ACCOUNTERMENTS 1,684.00 001 2210 10-10 Expense PAYROLL-REGULAR 396,585.00
001 2210 10-30 Expense OVERTIME 300,000.00
001 2210 10-51 Expense INCENTIVE PAY 26,656.00
001 2210 10-52 Expense SHIFT DIFFERENTIAL 2,352.00
001 2210 10-56 Expense WORKING OUT OF CLASS 647.00
001 2210 10-70 Expense COMP TIME PAYOFF 1,526.00
001 2210 10-71 Expense VACATION PAYOFF 2,975.00
001 2210 10-72 Expense SICK LEAVE PAYOFF 4,042.00
001 2210 10-73 Expense HOLIDAY PAYOFF 3,814.00
001 2210 15-10 Expense FICA 34,195.00
001 2210 15-15 Expense PERS 129,320.00
001 2210 15-20 Expense WORKERS COMP 13,447.00
001 2210 15-30 Expense UNEMPLOYMENT INSURANCE 2,420.00
001 2210 15-40 Expense LIFE INSURANCE 26.00
001 2210 15-70 Expense UTILITY CREDIT 3,600.00
001 2210 15-80 Expense BENEFIT ALLOWANCE 90,781.00
001 2210 15-82 Expense UNIFORM ALLOWANCE 117.00
001 2210 15-84 Expense VEHICLE ALLOWANCE 4,200.00
001 2210 15-88 Expense BOOT ALLOWANCE 1,125.00
001 2210 15-95 Expense FICA REIMB-BENEFIT ALLOW (979.00) 001 2210 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 284,262.00 001 2300 311.16-01 Revenue ANIMAL LICENSES 12,000.00
001 2300 351.35-09 Revenue MISC ANIMAL CONTROL FEES (5,000.00) 001 2300 23-02 Expense PRINTING/BINDING 500.00
001 2300 23-06 Expense STAFF TRAINING 1,500.00
001 2300 25-06 Expense OVERTIME MEALS 250.00
001 2300 26-08 Expense CELLULAR PHONE SERVICE 700.00
001 2300 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 12,000.00 001 2300 33-90 Expense ANIMAL CONTROL SVCS 30,000.00
001 2300 36-00 Expense DEPARTMENTAL SUPPLIES 1,000.00
001 2300 36-04 Expense CLOTHING/ACCOUNTERMENTS 3,000.00 001 2300 89-48 Expense COMPUTER HARDWARE 81.00
001 2300 10-10 Expense PAYROLL-REGULAR 87,846.00
001 2300 10-30 Expense OVERTIME 3,000.00
001 2300 10-70 Expense COMP TIME PAYOFF 338.00
001 2300 10-71 Expense VACATION PAYOFF 659.00
001 2300 10-72 Expense SICK LEAVE PAYOFF 896.00
001 2300 10-73 Expense HOLIDAY PAYOFF 845.00
001 2300 15-10 Expense FICA 6,987.00
001 2300 15-15 Expense PERS 26,818.00
001 2300 15-20 Expense WORKERS COMP 7,262.00
001 2300 15-30 Expense UNEMPLOYMENT INSURANCE 536.00
001 2300 15-80 Expense BENEFIT ALLOWANCE 20,634.00
001 2300 15-88 Expense BOOT ALLOWANCE 750.00
001 2300 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 81,253.00 001 2310 26-06 Expense NATURAL GAS SERVICE 3,140.00
001 2310 33-90 Expense ANIMAL CONTROL SVCS 10,000.00
001 2400 90-15 Expense BUILDING IMPROVEMENTS 130,000.00 661
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 2400 321.18-09 Revenue FORFEITS/PENALTIES / PASS ZONE NONCOMPLIANCE 29,064.00 001 2400 321.18-11 Revenue FORFEITS/PENALTIES / AMR TRANS COST REIMB 20,000.00 001 2400 23-03 Expense DUES/SUBSCRIPTIONS 275.00
001 2400 23-05 Expense TRAVEL/CONFERENCES 900.00
001 2400 23-19 Expense ALARM SERVICE 475.00
001 2400 23-24 Expense PEST ERADICATION SERVICE 1,400.00 001 2400 26-01 Expense UTILITIES-BANNING 15,750.00
001 2400 26-05 Expense TELEPHONE SERVICE 2,940.00
001 2400 26-06 Expense NATURAL GAS SERVICE 9,000.00
001 2400 26-09 Expense SATELLITE TELEVISION 3,100.00
001 2400 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 6,322.00 001 2400 33-11 Expense PROFESSIONAL SERVICES 30,000.00
001 2400 33-13 Expense CONSULTING SERVICES 58,500.00
001 2400 33-93 Expense FIRE SUPPRESSION SERVIC 4,150,000.00 001 2400 33-95 Expense DIRECT BILL EXP-CNTY CO 54,641.00 001 2400 36-00 Expense DEPARTMENTAL SUPPLIES 1,500.00
001 2400 89-46 Expense OFF FURN/EQUIP/FIXTURES 500.00
001 2400 351.35-11 Revenue BLDG PERMIT INSP-FIRE 110,410.00 001 2400 351.35-12 Revenue BLDG PLAN CHECK FEES-FIRE 206,482.00 001 2400 351.35-14 Revenue MISC FIRE DEPARTMENT FEES 50,000.00 001 2400 361.42-14 Revenue SPC PRGRMS / DISASTER EDUC'N MATERIA 1,415.00 001 2400 302.11-04 Revenue PUBLIC SAFETY SALES TAX 200,909.00 001 2400 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 296,452.00 001 2700 23-02 Expense PRINTING/BINDING 193.00
001 2700 23-03 Expense DUES/SUBSCRIPTIONS 1,016.00
001 2700 23-05 Expense TRAVEL/CONFERENCES 884.00
001 2700 23-06 Expense STAFF TRAINING 2,600.00
001 2700 23-33 Expense COMPUTER SERVICES 47,500.00
001 2700 25-06 Expense OVERTIME MEALS 100.00
001 2700 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 3,659.00 001 2700 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 986.00 001 2700 33-11 Expense PROFESSIONAL SERVICES 989,476.00 001 2700 36-00 Expense DEPARTMENTAL SUPPLIES 1,069.00
001 2700 38-05 Expense PHOTOGRAPHIC SUPPLIES 15,000.00
001 2700 41-28 Expense SPC PRGRMS / SMIP FEES TO STATE 6,132.00 001 2700 89-48 Expense COMPUTER HARDWARE 7,000.00
001 2700 311.16-03 Revenue BUILDING PERMITS 1,200,000.00 001 2700 311.16-04 Revenue PLUMBING PERMITS 60,000.00
001 2700 311.16-05 Revenue ELECTRICAL PERMITS 75,000.00 001 2700 311.16-06 Revenue MECHANICAL PERMITS 50,000.00 001 2700 311.16-10 Revenue GRADING PERMITS 1,270.00
001 2700 351.35-16 Revenue CONSTRUCTION PLAN CK FEE 3,000,000.00 001 2700 351.35-17 Revenue PLAN STORAGE/COMP DATA 43,175.00 001 2700 351.35-18 Revenue S M I P FEES 7,539.00
001 2700 351.35-19 Revenue CONSTRUCTION REINSPECTION 701.00 001 2700 351.35-20 Revenue CODE CONFORMANCE INSPEC 89,000.00 001 2700 351.35-22 Revenue TITLE 24 ENERGY CALCS 14,635.00 001 2700 351.35-24 Revenue MISC BLDG INSP FEES 672.00
001 2700 351.35-97 Revenue MISC BUILDING DEPT FEES 103,412.00 001 2700 361.41-61 Revenue SPC PRGRMS / MISC. RECEIPTS/REVENUE 540.00 662
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 2700 10-10 Expense PAYROLL-REGULAR 360,190.00
001 2700 10-30 Expense OVERTIME 300.00
001 2700 10-51 Expense INCENTIVE PAY 2,260.00
001 2700 10-70 Expense COMP TIME PAYOFF 2,157.00
001 2700 10-71 Expense VACATION PAYOFF 5,274.00
001 2700 10-72 Expense SICK LEAVE PAYOFF 3,917.00
001 2700 10-73 Expense HOLIDAY PAYOFF 3,434.00
001 2700 15-10 Expense FICA 27,065.00
001 2700 15-15 Expense PERS 109,714.00
001 2700 15-20 Expense WORKERS COMP 10,509.00
001 2700 15-30 Expense UNEMPLOYMENT INSURANCE 2,179.00
001 2700 15-40 Expense LIFE INSURANCE 192.00
001 2700 15-80 Expense BENEFIT ALLOWANCE 62,193.00
001 2700 15-84 Expense VEHICLE ALLOWANCE 2,550.00
001 2700 15-90 Expense CAPTLZED FRINGE BENEFITS (1,164.00) 001 2700 15-95 Expense FICA REIMB-BENEFIT ALLOW (46.00) 001 2700 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 365,614.00 001 2740 23-04 Expense POSTAGE/MAILING COSTS 75.00
001 2740 23-05 Expense TRAVEL/CONFERENCES 5,372.00
001 2740 23-06 Expense STAFF TRAINING 1,167.00
001 2740 23-07 Expense MISC CONTRACT SVC 1,500.00
001 2740 23-27 Expense CONTRACT EMPLOYMENT SVCS 25,000.00 001 2740 23-39 Expense WEED ABATEMENT SERVICES 300,191.00 001 2740 25-06 Expense OVERTIME MEALS 1,160.00
001 2740 26-05 Expense TELEPHONE SERVICE 2,000.00
001 2740 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 15,148.00 001 2740 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 20,339.00 001 2740 33-11 Expense PROFESSIONAL SERVICES 24,600.00
001 2740 36-00 Expense DEPARTMENTAL SUPPLIES 460.00
001 2740 36-04 Expense CLOTHING/ACCOUNTERMENTS 4,500.00 001 2740 36-07 Expense FOOD/MEALS COST 61.00
001 2740 38-05 Expense PHOTOGRAPHIC SUPPLIES 5,000.00
001 2740 89-49 Expense COMPUTER SOFTWARE 15,178.00
001 2740 89-53 Expense RADIO EQUIPMENT/RADIOS 1,500.00
001 2740 351.35-15 Revenue NUISANCE ABATEMENT FEE 125,000.00 001 2740 351.35-20 Revenue CODE CONFORMANCE INSPEC 2,300.00 001 2740 351.35-83 Revenue WEED ABATEMENT FEE 18,373.00 001 2740 351.35-89 Revenue VEHICLE ABATEMENT FEE 5,000.00 001 2740 351.36-06 Revenue ABAND PROP REGIST FEE 500.00 001 2740 321.18-10 Revenue FORFEITS/PENALTIES / CODE ENF - ADMIN CITATIO 10,000.00 001 2740 10-10 Expense PAYROLL-REGULAR 131,516.00
001 2740 10-30 Expense OVERTIME 13,500.00
001 2740 10-51 Expense INCENTIVE PAY 125.00
001 2740 10-70 Expense COMP TIME PAYOFF 502.00
001 2740 10-71 Expense VACATION PAYOFF 979.00
001 2740 10-72 Expense SICK LEAVE PAYOFF 1,330.00
001 2740 10-73 Expense HOLIDAY PAYOFF 1,255.00
001 2740 15-10 Expense FICA 10,478.00
001 2740 15-15 Expense PERS 40,226.00
001 2740 15-20 Expense WORKERS COMP 10,786.00
663
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 2740 15-30 Expense UNEMPLOYMENT INSURANCE 796.00
001 2740 15-80 Expense BENEFIT ALLOWANCE 23,857.00
001 2740 15-88 Expense BOOT ALLOWANCE 1,250.00
001 2740 306.15-05 Revenue TAX ASSMT SERVICE CHARGE 12,000.00 001 2740 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 126,402.00 001 2800 341.31-71 Revenue HCD LEAP GRANT 150,000.00
001 2800 23-01 Expense ADVERTISING/PUBLISHING 13,365.00 001 2800 23-02 Expense PRINTING/BINDING 16,885.00
001 2800 23-03 Expense DUES/SUBSCRIPTIONS 930.00
001 2800 23-04 Expense POSTAGE/MAILING COSTS 100.00
001 2800 23-05 Expense TRAVEL/CONFERENCES 6,000.00
001 2800 23-06 Expense STAFF TRAINING 3,500.00
001 2800 23-27 Expense CONTRACT EMPLOYMENT SVCS 9,711.00 001 2800 25-06 Expense OVERTIME MEALS 112.00
001 2800 25-09 Expense TUITION/BOOKS REIMBURSE 4,500.00 001 2800 26-05 Expense TELEPHONE SERVICE 5,694.00
001 2800 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 3,540.00 001 2800 33-11 Expense PROFESSIONAL SERVICES 100,000.00 001 2800 33-41 Expense PLANNING SERVICES 73,400.00
001 2800 33-42 Expense GENERAL PLAN UPDATE 258,963.00
001 2800 36-00 Expense DEPARTMENTAL SUPPLIES 1,500.00
001 2800 36-07 Expense FOOD/MEALS COST (254.00)
001 2800 41-13 Expense SPC PRGRMS / JOINT AGENCY ASSESSMENT 9,360.00 001 2800 89-48 Expense COMPUTER HARDWARE 5,998.00
001 2800 311.16-02 Revenue TEMPORARY USE PERMIT 5,000.00 001 2800 311.16-11 Revenue CONDITIONAL USE PERMIT 30,000.00 001 2800 311.16-14 Revenue HOME OCCUPATION PERMIT 500.00 001 2800 311.16-21 Revenue SIGN PERMITS 6,000.00
001 2800 311.26-30 Revenue CANNABIS RETAIL RG PERMIT 25,000.00 001 2800 311.27-40 Revenue CANNABIS COMMCL REG PERMT 14,100.00 001 2800 311.27-41 Revenue CANNABIS COMMERCIAL - CUP 10,000.00 001 2800 351.35-26 Revenue SITE PLAN REVIEW 17,310.00
001 2800 351.35-27 Revenue ZONE CHANGE FEES 15,372.00
001 2800 351.35-29 Revenue SPECIFIC PLAN FEES 34,430.00 001 2800 351.35-30 Revenue GENERAL PLAN AMENDMENT 8,296.00 001 2800 351.35-31 Revenue SPECIFIC PLAN AMENDMENT 12,490.00 001 2800 351.35-32 Revenue LOT LINE ADJ FEE/LOT MEGR 3,046.00 001 2800 351.35-33 Revenue DESIGN REVIEW FEE 54,426.00
001 2800 351.35-34 Revenue T M - SUB FEE (1-4 LOTS) 8,550.00 001 2800 351.35-35 Revenue T M SUB FEES (5+ LOTS) 9,588.00 001 2800 351.35-36 Revenue T M - TIME EXT - SUB FEE 4,458.00 001 2800 351.35-40 Revenue ENVIRONMENTAL ASST REVIEW 34,020.00 001 2800 351.35-41 Revenue E I R REVIEW FEE 19,448.00
001 2800 351.35-44 Revenue APPEALS FEES 5,519.00
001 2800 351.35-45 Revenue MISC PLANNING DPT FEES 57,000.00 001 2800 351.35-48 Revenue SERVICE LETTER/PLNG LTR 760.00 001 2800 351.35-56 Revenue LNDSCP/IRRIG PLAN CHECK 7,455.00 001 2800 351.36-01 Revenue ENVIRONMENTAL REVIEW 25,515.00 001 2800 10-10 Expense PAYROLL-REGULAR 509,542.00
001 2800 10-30 Expense OVERTIME 2,500.00
664
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 2800 10-51 Expense INCENTIVE PAY 2,740.00
001 2800 10-70 Expense COMP TIME PAYOFF 4,387.00
001 2800 10-71 Expense VACATION PAYOFF 8,018.00
001 2800 10-72 Expense SICK LEAVE PAYOFF 6,015.00
001 2800 10-73 Expense HOLIDAY PAYOFF 4,860.00
001 2800 15-10 Expense FICA 40,766.00
001 2800 15-15 Expense PERS 155,068.00
001 2800 15-20 Expense WORKERS COMP 11,311.00
001 2800 15-30 Expense UNEMPLOYMENT INSURANCE 3,084.00
001 2800 15-40 Expense LIFE INSURANCE 1,032.00
001 2800 15-80 Expense BENEFIT ALLOWANCE 61,893.00
001 2800 15-84 Expense VEHICLE ALLOWANCE 14,650.00
001 2800 15-90 Expense CAPTLZED FRINGE BENEFITS (840.00) 001 2800 15-95 Expense FICA REIMB-BENEFIT ALLOW (331.00) 001 2800 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 436,371.00 001 3000 311.16-15 Revenue ENCROACHMENT PERMIT 26,000.00 001 3000 311.16-16 Revenue PUBLIC WORKS PERMIT/INSPT 30,000.00 001 3000 311.16-17 Revenue DEVELOPMENT PERMIT 7,500.00
001 3000 311.16-18 Revenue EXCAVATION PERMIT/INSPECT 12,000.00 001 3000 351.35-47 Revenue RECORD OF SURVEY 814.00
001 3000 351.35-50 Revenue PLAN STORAGE & MICROFILM 7,500.00 001 3000 351.35-52 Revenue STRT/ALLEY/ESMNT ABANDMNT 7,000.00 001 3000 351.35-54 Revenue IMPROVEMENT PLAN CHECK 80,000.00 001 3000 351.35-55 Revenue SUBDIV'N PLAN CHECK/INSPT 300,000.00 001 3000 351.35-57 Revenue PARCEL MAP REVIEW 12,150.00
001 3000 351.35-58 Revenue TENTATIVE SUBDIV REVIEW 80,000.00 001 3000 351.35-59 Revenue MISC ENGINEERING FEES 3,200.00 001 3000 351.36-04 Revenue NPDES INSPECTION 50,000.00
001 3000 23-01 Expense ADVERTISING/PUBLISHING 4,580.00
001 3000 23-02 Expense PRINTING/BINDING 10,500.00
001 3000 23-03 Expense DUES/SUBSCRIPTIONS 1,000.00
001 3000 23-04 Expense POSTAGE/MAILING COSTS 200.00
001 3000 23-05 Expense TRAVEL/CONFERENCES 3,670.00
001 3000 23-06 Expense STAFF TRAINING 2,000.00
001 3000 23-27 Expense CONTRACT EMPLOYMENT SVCS 9,000.00 001 3000 23-42 Expense FEES/PENALTIES 10.00
001 3000 26-05 Expense TELEPHONE SERVICE 3,000.00
001 3000 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 2,478.00 001 3000 32-02 Expense LEASE / RENTAL OF BLDG 2,500.00
001 3000 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 9,000.00 001 3000 33-11 Expense PROFESSIONAL SERVICES 33,931.00
001 3000 33-53 Expense ENGINEERING SERVICES 1,365,793.00 001 3000 36-00 Expense DEPARTMENTAL SUPPLIES 3,222.00
001 3000 89-48 Expense COMPUTER HARDWARE 5,000.00
001 3000 89-49 Expense COMPUTER SOFTWARE 46.00
001 3000 10-10 Expense PAYROLL-REGULAR 269,551.00
001 3000 10-30 Expense OVERTIME 200.00
001 3000 10-51 Expense INCENTIVE PAY 4,144.00
001 3000 10-70 Expense COMP TIME PAYOFF 2,266.00
001 3000 10-71 Expense VACATION PAYOFF 4,011.00
665
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 3000 10-72 Expense SICK LEAVE PAYOFF 3,182.00
001 3000 10-73 Expense HOLIDAY PAYOFF 2,592.00
001 3000 15-10 Expense FICA 18,415.00
001 3000 15-15 Expense PERS 82,870.00
001 3000 15-20 Expense WORKERS COMP 12,252.00
001 3000 15-30 Expense UNEMPLOYMENT INSURANCE 1,635.00
001 3000 15-40 Expense LIFE INSURANCE 300.00
001 3000 15-80 Expense BENEFIT ALLOWANCE 16,987.00
001 3000 15-84 Expense VEHICLE ALLOWANCE 3,940.00
001 3000 15-88 Expense BOOT ALLOWANCE 75.00
001 3000 15-90 Expense CAPTLZED FRINGE BENEFITS (9,206.00) 001 3000 15-95 Expense FICA REIMB-BENEFIT ALLOW (330.00) 001 3000 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 432,964.00 001 3600 331.25-02 Revenue FACILITY RENTAL 6,500.00
001 3600 331.25-20 Revenue CAPITAL CONTRIBUTIONS 350,000.00 001 3600 23-06 Expense STAFF TRAINING 600.00
001 3600 23-17 Expense TREE TRIMMING SERVICE 29,210.00
001 3600 23-19 Expense ALARM SERVICE 700.00
001 3600 23-24 Expense PEST ERADICATION SERVICE 12,750.00 001 3600 23-29 Expense LANDSCAPE MAINTENANCE 100,910.00 001 3600 25-02 Expense UNIFORM PURCHASE/MAINT 4,500.00
001 3600 25-06 Expense OVERTIME MEALS 150.00
001 3600 26-01 Expense UTILITIES-BANNING 242,000.00
001 3600 26-05 Expense TELEPHONE SERVICE 1,600.00
001 3600 26-06 Expense NATURAL GAS SERVICE 1,000.00
001 3600 30-01 Expense MAINT / REPAIR/MAINT-GRNDS/FIEL 46,606.00 001 3600 30-02 Expense MAINT / REPAIR/MAINT-BUILDINGS 5,000.00 001 3600 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 12,077.00 001 3600 30-07 Expense MAINT / REPAIR/MAINT-FENCING 10,000.00 001 3600 30-16 Expense MAINT / REPAIR/MAINT-IRRIGATION 22,688.00 001 3600 32-02 Expense LEASE / RENTAL OF BLDG 2,400.00
001 3600 32-05 Expense LEASE / EQUIPMENT LEASE/RENTAL 1,750.00 001 3600 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 38,000.00 001 3600 33-11 Expense PROFESSIONAL SERVICES 35,513.00
001 3600 33-18 Expense CUSTODIAN SERVICES 12,536.00
001 3600 36-00 Expense DEPARTMENTAL SUPPLIES 2,500.00
001 3600 36-10 Expense FERTILIZER 8,500.00
001 3600 36-57 Expense HERBICIDES/WEED CONTROL 4,000.00 001 3600 38-50 Expense REPAIR PARTS/SUPPLIES 2,000.00
001 3600 38-54 Expense GRAFFITI PAINT 3,000.00
001 3600 89-56 Expense MACHINERY/EQUIPMENT 10,000.00
001 3600 90-05 Expense IRRIGATION IMPROVEMENTS 71,095.00 001 3600 90-30 Expense ROOSEVELT WMS PARK IMPROV 25,000.00 001 3600 90-56 Expense MACHINERY/EQUIPMENT 137,117.00
001 3600 90-69 Expense LIONS PARK IMPROVEMENTS 2,000.00 001 3600 10-10 Expense PAYROLL-REGULAR 312,885.00
001 3600 10-30 Expense OVERTIME 40,000.00
001 3600 10-51 Expense INCENTIVE PAY 2,786.00
001 3600 10-55 Expense STANDBY PAY 31,000.00
001 3600 10-56 Expense WORKING OUT OF CLASS 1,124.00
666
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 3600 10-70 Expense COMP TIME PAYOFF 1,875.00
001 3600 10-71 Expense VACATION PAYOFF 4,632.00
001 3600 10-72 Expense SICK LEAVE PAYOFF 3,423.00
001 3600 10-73 Expense HOLIDAY PAYOFF 3,005.00
001 3600 15-10 Expense FICA 23,422.00
001 3600 15-15 Expense PERS 95,864.00
001 3600 15-20 Expense WORKERS COMP 25,835.00
001 3600 15-30 Expense UNEMPLOYMENT INSURANCE 1,907.00
001 3600 15-40 Expense LIFE INSURANCE 202.00
001 3600 15-70 Expense UTILITY CREDIT 1,980.00
001 3600 15-80 Expense BENEFIT ALLOWANCE 73,699.00
001 3600 15-84 Expense VEHICLE ALLOWANCE 2,340.00
001 3600 15-88 Expense BOOT ALLOWANCE 1,025.00
001 3600 15-95 Expense FICA REIMB-BENEFIT ALLOW (4.00)
001 3600 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 245,933.00 001 4000 23-01 Expense ADVERTISING/PUBLISHING 1,000.00
001 4000 23-02 Expense PRINTING/BINDING 3,000.00
001 4000 23-03 Expense DUES/SUBSCRIPTIONS 2,900.00
001 4000 23-05 Expense TRAVEL/CONFERENCES 7,000.00
001 4000 23-06 Expense STAFF TRAINING 1,500.00
001 4000 23-14 Expense ELECTRICIAN SERVICES 1,000.00
001 4000 23-15 Expense RECREATION OFFICIALS/INST 51,000.00 001 4000 23-16 Expense LAUNDRY/CLEANING 100.00
001 4000 23-19 Expense ALARM SERVICE 1,000.00
001 4000 23-24 Expense PEST ERADICATION SERVICE 3,500.00 001 4000 23-29 Expense LANDSCAPE MAINTENANCE 10,280.00
001 4000 23-52 Expense CREDIT CARD FEES 4,000.00
001 4000 25-02 Expense UNIFORM PURCHASE/MAINT 2,000.00
001 4000 25-05 Expense MILEAGE REIMBURSEMENT 250.00
001 4000 25-06 Expense OVERTIME MEALS 800.00
001 4000 26-01 Expense UTILITIES-BANNING 14,000.00
001 4000 26-05 Expense TELEPHONE SERVICE 6,850.00
001 4000 26-06 Expense NATURAL GAS SERVICE 2,800.00
001 4000 30-02 Expense MAINT / REPAIR/MAINT-BUILDINGS 10,000.00 001 4000 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 6,061.00 001 4000 32-05 Expense LEASE / EQUIPMENT LEASE/RENTAL 1,200.00 001 4000 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 3,100.00 001 4000 33-11 Expense PROFESSIONAL SERVICES 6,000.00
001 4000 36-00 Expense DEPARTMENTAL SUPPLIES 27,500.00
001 4000 36-03 Expense JANITORIAL SUPPLIES 4,500.00
001 4000 36-09 Expense RECREATION SUPPLIES 30,000.00
001 4000 36-11 Expense GASOLINE/DIESEL FUEL 48,693.00
001 4000 41-04 Expense SPC PRGRMS / LICENSES/PERMITS/FEES 2,450.00 001 4000 42-31 Expense SPC PRGRMS / HELP HELP CORPORATION 25,506.00 001 4000 42-32 Expense SPC PRGRMS / ANIMAL SHELTER 10,000.00 001 4000 89-46 Expense OFF FURN/EQUIP/FIXTURES 4,000.00 001 4000 89-48 Expense COMPUTER HARDWARE 6,500.00
001 4000 89-49 Expense COMPUTER SOFTWARE 4,500.00
001 4000 331.25-02 Revenue FACILITY RENTAL 6,500.00
001 4000 331.25-16 Revenue FACILITY RENTAL-STAFFING 6,000.00 667
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 4000 351.35-69 Revenue SPORTS LEAGUE FEES 41,000.00 001 4000 351.35-71 Revenue CONTRACT CLASS FEES 52,500.00 001 4000 351.35-95 Revenue RECREATION CLASS FEES 10,500.00 001 4000 341.31-69 Revenue OUTDOOR EQUITY GRANT 217,916.00 001 4000 347.34-16 Revenue FED AID-EMERG MGMT SVC 200.00 001 4000 10-10 Expense PAYROLL-REGULAR 513,804.00
001 4000 10-30 Expense OVERTIME 8,500.00
001 4000 10-51 Expense INCENTIVE PAY 2,309.00
001 4000 10-70 Expense COMP TIME PAYOFF 2,447.00
001 4000 10-71 Expense VACATION PAYOFF 5,537.00
001 4000 10-72 Expense SICK LEAVE PAYOFF 4,195.00
001 4000 10-73 Expense HOLIDAY PAYOFF 3,626.00
001 4000 15-10 Expense FICA 31,073.00
001 4000 15-15 Expense PERS 115,479.00
001 4000 15-20 Expense WORKERS COMP 34,711.00
001 4000 15-30 Expense UNEMPLOYMENT INSURANCE 3,123.00
001 4000 15-40 Expense LIFE INSURANCE 346.00
001 4000 15-70 Expense UTILITY CREDIT 6,687.00
001 4000 15-80 Expense BENEFIT ALLOWANCE 76,879.00
001 4000 15-84 Expense VEHICLE ALLOWANCE 4,440.00
001 4000 15-88 Expense BOOT ALLOWANCE 125.00
001 4000 15-95 Expense FICA REIMB-BENEFIT ALLOW (399.00) 001 4000 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 536,412.00 001 4010 23-06 Expense STAFF TRAINING 3,000.00
001 4010 23-14 Expense ELECTRICIAN SERVICES 1,250.00
001 4010 23-15 Expense RECREATION OFFICIALS/INST 2,000.00 001 4010 23-19 Expense ALARM SERVICE 500.00
001 4010 23-29 Expense LANDSCAPE MAINTENANCE 13,774.00
001 4010 25-02 Expense UNIFORM PURCHASE/MAINT 2,000.00
001 4010 26-01 Expense UTILITIES-BANNING 35,000.00
001 4010 26-06 Expense NATURAL GAS SERVICE 17,800.00
001 4010 30-02 Expense MAINT / REPAIR/MAINT-BUILDINGS 5,500.00 001 4010 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 10,000.00 001 4010 30-12 Expense MAINT / REPAIR/MAINT-POOL 2,000.00 001 4010 36-00 Expense DEPARTMENTAL SUPPLIES 500.00
001 4010 36-08 Expense CHMCLS/GASES/POOL SUPPLS 15,000.00 001 4010 36-09 Expense RECREATION SUPPLIES 2,000.00
001 4010 36-22 Expense SNACK BAR-CONCESSION SUP 3,000.00 001 4010 41-04 Expense SPC PRGRMS / LICENSES/PERMITS/FEES 2,000.00 001 4010 89-56 Expense MACHINERY/EQUIPMENT 12,500.00
001 4010 331.25-02 Revenue FACILITY RENTAL 9,000.00
001 4010 351.35-67 Revenue SWIMMING POOL ADMISSIONS 30,000.00 001 4010 351.35-71 Revenue CONTRACT CLASS FEES 3,000.00 001 4010 351.35-95 Revenue RECREATION CLASS FEES 31,000.00 001 4010 351.36-02 Revenue SNACK BAR CONCESSIONS 5,500.00 001 4010 351.36-09 Revenue AQUATIC CONCESSIONS 650.00
001 4010 10-10 Expense PAYROLL-REGULAR 197,581.00
001 4010 10-30 Expense OVERTIME 600.00
001 4010 10-51 Expense INCENTIVE PAY 134.00
001 4010 10-70 Expense COMP TIME PAYOFF 160.00
668
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 4010 10-71 Expense VACATION PAYOFF 269.00
001 4010 10-72 Expense SICK LEAVE PAYOFF 273.00
001 4010 10-73 Expense HOLIDAY PAYOFF 236.00
001 4010 15-10 Expense FICA 4,972.00
001 4010 15-15 Expense PERS 9,598.00
001 4010 15-20 Expense WORKERS COMP 16,333.00
001 4010 15-30 Expense UNEMPLOYMENT INSURANCE 1,206.00
001 4010 15-40 Expense LIFE INSURANCE 29.00
001 4010 15-70 Expense UTILITY CREDIT 450.00
001 4010 15-80 Expense BENEFIT ALLOWANCE 5,778.00
001 4010 15-84 Expense VEHICLE ALLOWANCE 420.00
001 4010 15-88 Expense BOOT ALLOWANCE 63.00
001 4010 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 249,717.00 001 4020 351.35-88 Revenue DAY CAMP 31,000.00
001 4020 36-09 Expense RECREATION SUPPLIES 8,000.00
001 4020 10-10 Expense PAYROLL-REGULAR 64,834.00
001 4020 15-10 Expense FICA 941.00
001 4020 15-20 Expense WORKERS COMP 5,360.00
001 4020 15-30 Expense UNEMPLOYMENT INSURANCE 396.00
001 4020 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 3,868.00 001 4050 344.33-03 Revenue COUNTY NUTRITION PROGRAM 14,400.00 001 4050 351.35-74 Revenue SENIOR CITIZEN PROGRAMS 500.00 001 4050 23-03 Expense DUES/SUBSCRIPTIONS 400.00
001 4050 23-05 Expense TRAVEL/CONFERENCES 500.00
001 4050 23-06 Expense STAFF TRAINING 500.00
001 4050 23-19 Expense ALARM SERVICE 2,220.00
001 4050 23-24 Expense PEST ERADICATION SERVICE 1,000.00 001 4050 23-29 Expense LANDSCAPE MAINTENANCE 8,074.00
001 4050 25-06 Expense OVERTIME MEALS 60.00
001 4050 26-01 Expense UTILITIES-BANNING 8,000.00
001 4050 26-05 Expense TELEPHONE SERVICE 600.00
001 4050 26-06 Expense NATURAL GAS SERVICE 4,750.00
001 4050 30-02 Expense MAINT / REPAIR/MAINT-BUILDINGS 4,012.00 001 4050 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 1,000.00 001 4050 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 2,559.00 001 4050 33-18 Expense CUSTODIAN SERVICES 467.00
001 4050 36-00 Expense DEPARTMENTAL SUPPLIES 4,000.00
001 4050 36-09 Expense RECREATION SUPPLIES 200.00
001 4050 36-65 Expense SENIOR PROGRAM SUPPLIES 1,500.00 001 4050 10-10 Expense PAYROLL-REGULAR 106,167.00
001 4050 10-30 Expense OVERTIME 3,000.00
001 4050 10-51 Expense INCENTIVE PAY 525.00
001 4050 10-70 Expense COMP TIME PAYOFF 202.00
001 4050 10-71 Expense VACATION PAYOFF 394.00
001 4050 10-72 Expense SICK LEAVE PAYOFF 535.00
001 4050 10-73 Expense HOLIDAY PAYOFF 505.00
001 4050 15-10 Expense FICA 6,893.00
001 4050 15-15 Expense PERS 24,952.00
001 4050 15-20 Expense WORKERS COMP 8,614.00
001 4050 15-30 Expense UNEMPLOYMENT INSURANCE 636.00
669
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 001 4050 15-70 Expense UTILITY CREDIT 1,425.00
001 4050 15-80 Expense BENEFIT ALLOWANCE 11,602.00
001 4050 15-88 Expense BOOT ALLOWANCE 63.00
001 4050 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 128,994.00 001 5400 361.41-26 Revenue SPC PRGRMS / JULY 4TH DONATIONS 1,000.00 001 5400 41-30 Expense SPC PRGRMS / COMMUNITY SERVICES 2,000.00 001 5400 41-36 Expense SPC PRGRMS / STAGECOACH DAYS APPROPR 41,600.00 001 5400 41-58 Expense SPC PRGRMS / 4TH OF JULY CELEBRATION 42,000.00 001 5400 41-59 Expense SPC PRGRMS / PLAYHOUSE BOWL 14,500.00 001 5400 41-60 Expense SPC PRGRMS / DISASTER SURVIVAL EXPO 5,000.00 001 5400 41-86 Expense SPC PRGRMS / COMMUNITY PROMOTION 23,000.00 001 5400 361.41-37 Revenue STAGECOACH DONATIONS 25,000.00 001 5400 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 15,652.00 001 9600 356.38-95 Revenue FRANCHISE FEE 1,200,000.00
001 9600 356.38-96 Revenue AB 939 SUPPORT FEE 337,459.00 001 9600 366.44-13 Revenue SHARE OF RECYCLABLE MATLS 8,000.00 001 9600 23-01 Expense ADVERTISING/PUBLISHING 10,000.00 001 9600 23-02 Expense PRINTING/BINDING 2,000.00
001 9600 23-03 Expense DUES/SUBSCRIPTIONS 3,171.00
001 9600 23-06 Expense STAFF TRAINING 500.00
001 9600 23-10 Expense CONTRACTED REFUSE SERVICE 10,000.00 001 9600 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 35,000.00 001 9600 33-11 Expense PROFESSIONAL SERVICES 115,000.00 001 9600 36-00 Expense DEPARTMENTAL SUPPLIES 200.00
001 9600 36-07 Expense FOOD/MEALS COST 250.00
001 9600 41-46 Expense SPC PRGRMS / COMMUNITY PROMOTIONS 7,000.00 001 9600 45-15 Expense RECYCLING EXPENSES 5,000.00
001 9600 90-22 Expense FENCING IMPROVEMENTS 45,200.00
001 9600 90-56 Expense MACHINERY/EQUIPMENT 15,000.00
001 9600 341.31-31 Revenue STATE RECYCLING REBATE 20,000.00 001 9600 10-10 Expense PAYROLL-REGULAR 170,449.00
001 9600 10-51 Expense INCENTIVE PAY 3,824.00
001 9600 10-70 Expense COMP TIME PAYOFF 1,431.00
001 9600 10-71 Expense VACATION PAYOFF 2,581.00
001 9600 10-72 Expense SICK LEAVE PAYOFF 2,011.00
001 9600 10-73 Expense HOLIDAY PAYOFF 1,639.00
001 9600 15-10 Expense FICA 12,312.00
001 9600 15-15 Expense PERS 52,753.00
001 9600 15-20 Expense WORKERS COMP 7,522.00
001 9600 15-30 Expense UNEMPLOYMENT INSURANCE 1,033.00
001 9600 15-40 Expense LIFE INSURANCE 245.00
001 9600 15-70 Expense UTILITY CREDIT 900.00
001 9600 15-80 Expense BENEFIT ALLOWANCE 21,238.00
001 9600 15-84 Expense VEHICLE ALLOWANCE 2,325.00
001 9600 56-04 Expense TRNSFR-GAS TAX STREET FD 432,000.00 001 9600 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 160,598.00 002 2800 33-04 Expense LEGAL SERVICES 156,930.00
002 2800 33-11 Expense PROFESSIONAL SERVICES 46,839.00
002 2800 351.36-01 Revenue ENVIRONMENTAL REVIEW 5,864.00 002 2800 361.41-02 Revenue SPC PRGRMS / MISC REIMBURSEMENTS 270,000.00 670
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 002 2800 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 32,109.00 005 1210 381.56-88 Revenue TRANS-RDV OBLIG RETIRE FD 250,000.00 005 1210 381.56-88 Revenue TRANS-RDV OBLIG RETIRE FD 250,000.00 005 1210 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 22,568.00 100 4900 90-10 Expense PLANNING/ENGINEERING SVC 597,418.00 100 4900 90-15 Expense BUILDING IMPROVEMENTS 75,648.00
100 4900 93-15 Expense STREET IMPROVEMENTS 10,000.00
100 4900 341.31-05 Revenue GAS TAX-SEC 2106 125,659.00
100 4900 341.31-06 Revenue GAS TAX-SEC 2107 265,138.00
100 4900 341.31-07 Revenue GAS TAX-SEC 2107.5 6,000.00
100 4900 341.31-09 Revenue ST. GASOLINE TAX-2105 194,007.00 100 4900 341.31-62 Revenue GAS TAX-SEC 2103 277,500.00
100 4900 341.31-64 Revenue CA DEPT OF TRANS GRANT 688,864.00 100 4900 344.33-20 Revenue RCTC GRANT 1,300,000.00
100 4900 347.34-16 Revenue FED AID-EMERG MGMT SVC 1,000.00 100 4900 347.34-38 Revenue REVENUE FROM FEDERAL/CAPITAL FEDERAL GRANTS 700,000.00 100 4900 366.44-21 Revenue TUMF FUNDING 1,000,000.00
100 4900 10-10 Expense PAYROLL-REGULAR 452,303.00
100 4900 10-30 Expense OVERTIME 40,000.00
100 4900 10-51 Expense INCENTIVE PAY 3,999.00
100 4900 10-55 Expense STANDBY PAY 20,360.00
100 4900 10-56 Expense WORKING OUT OF CLASS 1,256.00
100 4900 10-70 Expense COMP TIME PAYOFF 2,113.00
100 4900 10-71 Expense VACATION PAYOFF 4,057.00
100 4900 10-72 Expense SICK LEAVE PAYOFF 4,682.00
100 4900 10-73 Expense HOLIDAY PAYOFF 4,285.00
100 4900 10-90 Expense CAPITALIZED WAGES (35,272.00)
100 4900 15-10 Expense FICA 35,661.00
100 4900 15-15 Expense PERS 138,581.00
100 4900 15-20 Expense WORKERS COMP 35,457.00
100 4900 15-30 Expense UNEMPLOYMENT INSURANCE 2,714.00
100 4900 15-40 Expense LIFE INSURANCE 112.00
100 4900 15-70 Expense UTILITY CREDIT 7,020.00
100 4900 15-80 Expense BENEFIT ALLOWANCE 101,206.00
100 4900 15-84 Expense VEHICLE ALLOWANCE 465.00
100 4900 15-88 Expense BOOT ALLOWANCE 1,513.00
100 4900 15-90 Expense CAPTLZED FRINGE BENEFITS (14,141.00) 100 4900 15-95 Expense FICA REIMB-BENEFIT ALLOW (414.00) 100 4900 361.41-31 Revenue SPC PRGRMS / COST-SHRE REIMB-TLMA&BM 7,463.00 100 4900 361.41-53 Revenue SPC PRGRMS / RESTITUTION/SUBROGATION 5,946.00 100 4900 23-01 Expense ADVERTISING/PUBLISHING 500.00
100 4900 23-02 Expense PRINTING/BINDING 3,194.00
100 4900 23-03 Expense DUES/SUBSCRIPTIONS 2,000.00
100 4900 23-05 Expense TRAVEL/CONFERENCES 2,000.00
100 4900 23-06 Expense STAFF TRAINING 5,000.00
100 4900 23-17 Expense TREE TRIMMING SERVICE 25,000.00
100 4900 23-19 Expense ALARM SERVICE 400.00
100 4900 23-27 Expense CONTRACT EMPLOYMENT SVCS 4,830.00 100 4900 23-29 Expense LANDSCAPE MAINTENANCE 3,703.00
100 4900 23-37 Expense NPDES STORM WATER EXPENSE 10,920.00 671
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 100 4900 25-02 Expense UNIFORM PURCHASE/MAINT 7,070.00
100 4900 25-06 Expense OVERTIME MEALS 500.00
100 4900 25-10 Expense VISION ALLOWANCE 150.00
100 4900 26-01 Expense UTILITIES-BANNING 5,000.00
100 4900 26-02 Expense TRAFFIC SIGNAL ELECTRIC 20,000.00 100 4900 26-03 Expense STREET LIGHTING POWER 400,000.00 100 4900 26-05 Expense TELEPHONE SERVICE 4,000.00
100 4900 26-06 Expense NATURAL GAS SERVICE 850.00
100 4900 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 3,000.00 100 4900 30-09 Expense MAINT / REPAIR/MAINT-TRFFC SIGN 38,695.00 100 4900 30-13 Expense MAINT / REPAIR/MAINT-SIDEWALKS 2,000.00 100 4900 30-15 Expense MAINT / REPAIR/MAINT-OTHER 1,400.00 100 4900 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 1,600.00 100 4900 32-05 Expense LEASE / EQUIPMENT LEASE/RENTAL 5,000.00 100 4900 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 70,000.00 100 4900 33-11 Expense PROFESSIONAL SERVICES 148,750.00 100 4900 36-00 Expense DEPARTMENTAL SUPPLIES 8,500.00
100 4900 36-57 Expense HERBICIDES/WEED CONTROL 4,500.00 100 4900 38-54 Expense GRAFFITI PAINT 2,000.00
100 4900 38-58 Expense BITUMINOUS MATERIALS 4,203.00
100 4900 38-59 Expense OTHER STREET MATERIALS 2,500.00
100 4900 89-48 Expense COMPUTER HARDWARE 4,500.00
100 4900 89-49 Expense COMPUTER SOFTWARE 478.00
100 4900 89-54 Expense STREET & TRAFFIC SIGNS 15,000.00 100 4900 89-56 Expense MACHINERY/EQUIPMENT 11,197.00
100 4900 381.55-01 Revenue TRANSFER-GENERAL FUND 336,000.00 100 4900 381.56-68 Revenue TRANSFER-REFUSE FUND 432,000.00 100 4900 56-59 Expense TRNSFR-ELECTRIC FUND 350,000.00
100 4900 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 506,449.00 101 4900 93-16 Expense MEASURE A ST IMPROVEMEN 1,312,279.00 101 4900 366.44-21 Revenue TUMF FUNDING 280,000.00
101 4900 302.11-02 Revenue MEASURE A SALES TAX 900,000.00 101 4900 331.20-01 Revenue INVESTMENT INTEREST 22,000.00 101 4900 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 93,514.00 102 0000 341.31-04 Revenue SB1 RMRA GAS TAX REVENUE 799,761.00 102 4900 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 50,268.00 102 4904 93-15 Expense STREET IMPROVEMENTS 788,388.00
105 6100 33-11 Expense PROFESSIONAL SERVICES 59,650.00
110 5500 90-30 Expense ROOSEVELT WMS PARK IMPROV 25,000.00 110 5500 90-37 Expense REPPLIER PARK IMPROVEMENT 100,000.00 110 5500 90-38 Expense SYLVAN PARK IMPROVEMENTS 10.00
110 5500 90-63 Expense DYSART PARK IMPROVEMENTS 40,000.00 110 5500 347.34-02 Revenue FEDERAL C D B GRANTS 539,000.00 110 5500 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 13,483.00 111 4900 10-10 Expense PAYROLL-REGULAR 16,177.00
111 4900 10-30 Expense OVERTIME 10.00
111 4900 10-51 Expense INCENTIVE PAY 642.00
111 4900 10-56 Expense WORKING OUT OF CLASS 55.00
111 4900 10-70 Expense COMP TIME PAYOFF 156.00
111 4900 10-71 Expense VACATION PAYOFF 243.00
672
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 111 4900 10-72 Expense SICK LEAVE PAYOFF 198.00
111 4900 10-73 Expense HOLIDAY PAYOFF 156.00
111 4900 10-90 Expense CAPITALIZED WAGES (373.00)
111 4900 15-10 Expense FICA 1,216.00
111 4900 15-15 Expense PERS 5,091.00
111 4900 15-20 Expense WORKERS COMP 1,026.00
111 4900 15-30 Expense UNEMPLOYMENT INSURANCE 99.00
111 4900 15-40 Expense LIFE INSURANCE 26.00
111 4900 15-80 Expense BENEFIT ALLOWANCE 2,010.00
111 4900 15-90 Expense CAPTLZED FRINGE BENEFITS (104.00) 111 4900 23-01 Expense ADVERTISING/PUBLISHING 4,000.00
111 4900 23-29 Expense LANDSCAPE MAINTENANCE 176,940.00 111 4900 23-33 Expense COMPUTER SERVICES 1,287.00
111 4900 26-01 Expense UTILITIES-BANNING 50,000.00
111 4900 30-01 Expense MAINT / REPAIR/MAINT-GRNDS/FIEL 10,000.00 111 4900 33-11 Expense PROFESSIONAL SERVICES 20,000.00
111 4900 306.15-01 Revenue SPECIAL BENEFIT ASSMT 164,543.00 111 4900 331.20-01 Revenue INVESTMENT INTEREST 1,300.00 132 4900 341.31-22 Revenue AB 2766 AQMD SUBVENTION 42,000.00 132 4900 41-13 Expense SPC PRGRMS / JOINT AGENCY ASSESSMENT 3,000.00 132 4900 331.20-01 Revenue INVESTMENT INTEREST 7,000.00 132 4900 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 5,016.00 140 2200 331.20-01 Revenue INVESTMENT INTEREST 30.00
140 2200 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 89.00 148 2200 30-05 Expense MAINT / REPAIR/MAINT-VEHICLES 18,168.00 148 2200 89-48 Expense COMPUTER HARDWARE 1,216.00
148 2200 331.20-01 Revenue INVESTMENT INTEREST 7,000.00 148 2200 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 1,702.00 150 3600 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 29.00 200 9100 361.41-73 Revenue SPC PRGRMS / DONATIONS-SENIOR CENTER 1,000.00 200 9100 361.42-18 Revenue SPC PRGRMS / DONAT'N RECREATION FEES 2,500.00 200 9100 36-00 Expense DEPARTMENTAL SUPPLIES 5,327.00
200 9100 41-26 Expense SPC PRGRMS / CAL-ID SYSTEM 1,791.00 200 9100 42-71 Expense SPC PRGRMS / FILL THE CUPBOARD PGM (10.00) 200 9100 89-46 Expense OFF FURN/EQUIP/FIXTURES 2,000.00 200 9100 89-48 Expense COMPUTER HARDWARE 3,000.00
200 9100 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 224.00 201 4050 36-00 Expense DEPARTMENTAL SUPPLIES 2,200.00
201 4050 42-08 Expense SPC PRGRMS / CHRISTMAS DINNER FUND 1,550.00 201 4050 89-48 Expense COMPUTER HARDWARE 1,500.00
201 4050 361.41-12 Revenue SPC PRGRMS / DONATIONS 6,000.00 201 4050 331.20-01 Revenue INVESTMENT INTEREST 800.00
201 4050 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 1,292.00 201 4060 36-65 Expense SENIOR PROGRAM SUPPLIES 1,750.00 201 4060 42-06 Expense SPC PRGRMS / BUS TRIPS 1,000.00
201 4060 351.35-70 Revenue ADVERTISEMENT 4.00
201 4060 361.41-96 Revenue SPC PRGRMS / SENIOR CITIZEN PROGRAMS 650.00 201 4060 361.41-97 Revenue SPC PRGRMS / BUS TRIPS 1,900.00 201 4060 361.41-98 Revenue SPC PRGRMS / SANTA'S SHOPPE 879.00 201 4060 361.41-12 Revenue SPC PRGRMS / DONATIONS 3,500.00 673
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 201 4060 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 837.00 202 2300 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 29.00 203 2200 381.55-01 Revenue TRANSFER-GENERAL FUND 1,500.00 203 2200 331.20-01 Revenue INVESTMENT INTEREST 100.00
203 2200 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 159.00 221 4300 306.15-11 Revenue ATWELL-SAFETY SERVICES 70,644.00 221 4300 306.15-12 Revenue ATWELL-MAINTENANCE 142,444.00 221 4300 306.15-13 Revenue ATWELL IA2-MAINTENANCE 48,664.00 221 4300 306.15-14 Revenue ATWELL-IA2 SERVICE 97,019.00 222 0001 90-49 Expense COMPUTER SOFTWARE 93,590.00
222 0001 90-55 Expense CITY HALL RENOVATION 345.00
222 0001 347.34-33 Revenue ARPA-AMERCN RSCUE PL ACT 1,762,728.00 222 0001 56-53 Expense TRNSFR-WATER FUND-DEBT 1,537,873.00 222 0001 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 131,853.00 300 6800 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 14.00 360 6700 331.20-01 Revenue INVESTMENT INTEREST 600.00
360 6700 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 89.00 365 4900 331.20-01 Revenue INVESTMENT INTEREST 1,200.00 365 4900 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 89.00 375 4900 61-12 Expense PRINCIPAL-LIMIT OBL BONDS 105,000.00 375 4900 62-12 Expense INTEREST-LIMIT OBL BONDS 84,815.00 375 4900 65-08 Expense BOND PAYING AGENT FEES 3,777.00
375 4900 33-11 Expense PROFESSIONAL SERVICES 950.00
375 4900 33-19 Expense ADMINISTRATION SERVICES 3,165.00 375 4900 33-20 Expense DELINQUENCY NOTICES 203.00
375 4900 306.15-01 Revenue SPECIAL BENEFIT ASSMT 199,516.00 375 4900 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 9,209.00 400 2200 361.41-33 Revenue SPC PRGRMS / POLICE FACIL DVLP FEE 37,469.00 400 2200 331.20-01 Revenue INVESTMENT INTEREST 4,000.00 400 2200 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 186.00 410 2400 361.41-34 Revenue SPC PRGRMS / F/FACIL DVLP FEE 74,005.00 410 2400 331.20-01 Revenue INVESTMENT INTEREST 22,000.00 410 2400 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 187.00 420 4900 90-10 Expense PLANNING/ENGINEERING SVC 202,136.00 420 4900 361.41-42 Revenue SPC PRGRMS / TRAFFIC IMPROVEMENT FEE 100,001.00 420 4900 331.20-01 Revenue INVESTMENT INTEREST 32,000.00 420 4900 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 700.00 430 2900 361.41-43 Revenue SPC PRGRMS / GENERAL FACILITIES FEES 20,000.00 430 2900 331.20-01 Revenue INVESTMENT INTEREST 8,000.00 430 2900 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 25,066.00 444 4900 331.20-01 Revenue INVESTMENT INTEREST 6,000.00 444 4900 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 122.00 451 3600 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 95,926.00 451 3600 33-11 Expense PROFESSIONAL SERVICES 35,000.00
451 3600 361.41-32 Revenue SPC PRGRMS / PARKLAND DEDICATION FEE 105,865.00 451 3600 341.31-29 Revenue STATE GRANT-PARK CAPITAL 196,926.00 451 3600 331.20-01 Revenue INVESTMENT INTEREST 5,000.00 451 3600 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 14,044.00 470 6900 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 3,822.00 600 5100 23-19 Expense ALARM SERVICE 900.00
674
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 600 5100 26-01 Expense UTILITIES-BANNING 22,500.00
600 5100 26-06 Expense NATURAL GAS SERVICE 1,000.00
600 5100 30-01 Expense MAINT / REPAIR/MAINT-GRNDS/FIEL 555.00 600 5100 30-02 Expense MAINT / REPAIR/MAINT-BUILDINGS 1,500.00 600 5100 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 13,085.00 600 5100 30-07 Expense MAINT / REPAIR/MAINT-FENCING 3,895.00 600 5100 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 1,145.00 600 5100 33-11 Expense PROFESSIONAL SERVICES 10,300.00
600 5100 36-00 Expense DEPARTMENTAL SUPPLIES 350.00
600 5100 36-12 Expense AVIATION FUEL 50,000.00
600 5100 41-04 Expense SPC PRGRMS / LICENSES/PERMITS/FEES 3,300.00 600 5100 41-07 Expense SPC PRGRMS / CREDIT CARD FEES 1,250.00 600 5100 44-99 Expense SPC PRGRMS / PRIOR PERIOD ADJUSTMENT 147.00 600 5100 89-56 Expense MACHINERY/EQUIPMENT 900.00
600 5100 331.25-10 Revenue HANGAR RENTS-CITY 125,000.00 600 5100 331.25-15 Revenue OTHER AIRPORT RENTALS 600.00 600 5100 351.35-76 Revenue AVIATION FUEL SALES 30,000.00 600 5100 10-10 Expense PAYROLL-REGULAR 78,789.00
600 5100 10-30 Expense OVERTIME 200.00
600 5100 10-51 Expense INCENTIVE PAY 1,215.00
600 5100 10-56 Expense WORKING OUT OF CLASS 26.00
600 5100 10-70 Expense COMP TIME PAYOFF 490.00
600 5100 10-71 Expense VACATION PAYOFF 862.00
600 5100 10-72 Expense SICK LEAVE PAYOFF 623.00
600 5100 10-73 Expense HOLIDAY PAYOFF 490.00
600 5100 10-90 Expense CAPITALIZED WAGES (3,262.00)
600 5100 15-10 Expense FICA 5,709.00
600 5100 15-15 Expense PERS 24,217.00
600 5100 15-20 Expense WORKERS COMP 3,033.00
600 5100 15-30 Expense UNEMPLOYMENT INSURANCE 479.00
600 5100 15-40 Expense LIFE INSURANCE 80.00
600 5100 15-80 Expense BENEFIT ALLOWANCE 3,438.00
600 5100 15-84 Expense VEHICLE ALLOWANCE 600.00
600 5100 15-90 Expense CAPTLZED FRINGE BENEFITS (1,404.00) 600 5100 15-95 Expense FICA REIMB-BENEFIT ALLOW (5.00)
600 5100 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 130,680.00 610 5800 331.25-20 Revenue CAPITAL CONTRIBUTIONS 4,565,000.00 610 5800 341.31-74 Revenue LCTOP 75,000.00
610 5800 351.35-80 Revenue TRANSIT FARES 23,000.00
610 5800 351.35-81 Revenue BUS PASSES 4,500.00
610 5800 361.41-27 Revenue SPC PRGRMS / GAIN ON SALE OF ASSET 525.00 610 5800 361.41-53 Revenue SPC PRGRMS / RESTITUTION/SUBROGATION 1,117.00 610 5800 23-01 Expense ADVERTISING/PUBLISHING 5,000.00
610 5800 23-02 Expense PRINTING/BINDING 7,559.00
610 5800 23-03 Expense DUES/SUBSCRIPTIONS 1,000.00
610 5800 23-05 Expense TRAVEL/CONFERENCES 2,000.00
610 5800 23-06 Expense STAFF TRAINING 2,000.00
610 5800 23-16 Expense LAUNDRY/CLEANING 1,530.00
610 5800 23-52 Expense CREDIT CARD FEES 300.00
610 5800 25-02 Expense UNIFORM PURCHASE/MAINT 6,917.00
675
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 610 5800 25-05 Expense MILEAGE REIMBURSEMENT 255.00
610 5800 25-06 Expense OVERTIME MEALS 1,000.00
610 5800 25-10 Expense VISION ALLOWANCE 494.00
610 5800 26-05 Expense TELEPHONE SERVICE 10,000.00
610 5800 26-07 Expense RADIO TRANSMISSION SVCS (1.00)
610 5800 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 15,000.00 610 5800 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 1,096.00 610 5800 33-11 Expense PROFESSIONAL SERVICES 350,581.00 610 5800 33-18 Expense CUSTODIAN SERVICES 765.00
610 5800 33-32 Expense MEDICAL/PHYSICAL EXAMS 245.00
610 5800 36-00 Expense DEPARTMENTAL SUPPLIES 9,203.00
610 5800 36-07 Expense FOOD/MEALS COST 1,000.00
610 5800 89-48 Expense COMPUTER HARDWARE 11,365.00
610 5800 89-49 Expense COMPUTER SOFTWARE 4,184.00
610 5800 90-15 Expense BUILDING IMPROVEMENTS 201,106.00 610 5800 90-56 Expense MACHINERY/EQUIPMENT 3,652,128.00 610 5800 306.12-01 Revenue TRANSIT-SB325 ART 4 2,143,314.00 610 5800 341.31-24 Revenue OPERATING GRANT - STA 169,746.00 610 5800 341.31-25 Revenue CAPITAL GRANT - STA 6,258,555.00 610 5800 341.31-28 Revenue OPERATING GRANT-SGR 60,000.00 610 5800 10-10 Expense PAYROLL-REGULAR 850,062.00
610 5800 10-30 Expense OVERTIME 90,000.00
610 5800 10-51 Expense INCENTIVE PAY 6,164.00
610 5800 10-56 Expense WORKING OUT OF CLASS 821.00
610 5800 10-70 Expense COMP TIME PAYOFF 3,964.00
610 5800 10-71 Expense VACATION PAYOFF 7,185.00
610 5800 10-72 Expense SICK LEAVE PAYOFF 8,230.00
610 5800 10-73 Expense HOLIDAY PAYOFF 7,436.00
610 5800 15-10 Expense FICA 67,232.00
610 5800 15-15 Expense PERS 256,851.00
610 5800 15-20 Expense WORKERS COMP 69,169.00
610 5800 15-30 Expense UNEMPLOYMENT INSURANCE 5,103.00
610 5800 15-40 Expense LIFE INSURANCE 267.00
610 5800 15-70 Expense UTILITY CREDIT 8,430.00
610 5800 15-80 Expense BENEFIT ALLOWANCE 192,028.00
610 5800 15-84 Expense VEHICLE ALLOWANCE 5,255.00
610 5800 15-88 Expense BOOT ALLOWANCE 2,750.00
610 5800 15-95 Expense FICA REIMB-BENEFIT ALLOW (909.00) 610 5800 381.56-34 Revenue TRNSFR-SUPPORT SVCS FD 137,590.00 610 5800 331.20-01 Revenue INVESTMENT INTEREST 8,000.00 610 5800 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 1,059,236.00 610 5850 351.35-73 Revenue MISC TRANSIT 17,380.00
610 5850 351.35-79 Revenue DIAL-A-RIDE RECEIPTS 9,081.00 610 5850 361.41-24 Revenue SPC PRGRMS / SALE OF SURPLUS PROPERT 4,025.00 610 5850 361.41-27 Revenue SPC PRGRMS / GAIN ON SALE OF ASSET 835.00 610 5850 25-02 Expense UNIFORM PURCHASE/MAINT 450.00
610 5850 26-05 Expense TELEPHONE SERVICE 2,400.00
610 5850 36-00 Expense DEPARTMENTAL SUPPLIES 42.00
610 5850 306.12-01 Revenue TRANSIT-SB325 ART 4 238,146.00 610 5850 10-10 Expense PAYROLL-REGULAR 20,174.00
676
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 610 5850 10-30 Expense OVERTIME 5,500.00
610 5850 10-51 Expense INCENTIVE PAY 443.00
610 5850 10-70 Expense COMP TIME PAYOFF 194.00
610 5850 10-71 Expense VACATION PAYOFF 401.00
610 5850 10-72 Expense SICK LEAVE PAYOFF 247.00
610 5850 10-73 Expense HOLIDAY PAYOFF 194.00
610 5850 15-10 Expense FICA 1,389.00
610 5850 15-15 Expense PERS 6,241.00
610 5850 15-20 Expense WORKERS COMP 1,456.00
610 5850 15-30 Expense UNEMPLOYMENT INSURANCE 121.00
610 5850 15-40 Expense LIFE INSURANCE 36.00
610 5850 15-80 Expense BENEFIT ALLOWANCE 2,151.00
610 5850 15-84 Expense VEHICLE ALLOWANCE 495.00
610 5850 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 149,662.00 660 6300 356.38-01 Revenue METERED SALES 13,750,000.00
660 6300 356.38-06 Revenue TURN ON CHARGES 55,000.00
660 6300 356.38-09 Revenue BACKFLOW CHARGES 27,500.00
660 6300 356.38-12 Revenue MISCELLANEOUS REVENUES 10,000.00 660 6300 361.41-24 Revenue SPC PRGRMS / SALE OF SURPLUS PROPERT 5,000.00 660 6300 23-01 Expense ADVERTISING/PUBLISHING 15,000.00 660 6300 23-02 Expense PRINTING/BINDING 20,000.00
660 6300 23-03 Expense DUES/SUBSCRIPTIONS 5,000.00
660 6300 23-04 Expense POSTAGE/MAILING COSTS 22.00
660 6300 23-05 Expense TRAVEL/CONFERENCES 6,500.00
660 6300 23-06 Expense STAFF TRAINING 8,000.00
660 6300 23-19 Expense ALARM SERVICE 10,993.00
660 6300 23-24 Expense PEST ERADICATION SERVICE 7,500.00 660 6300 23-32 Expense LABORATORY SERVICES 125,000.00
660 6300 23-37 Expense NPDES STORM WATER EXPENSE 39,465.00 660 6300 25-02 Expense UNIFORM PURCHASE/MAINT 12,000.00 660 6300 25-06 Expense OVERTIME MEALS 4,635.00
660 6300 25-10 Expense VISION ALLOWANCE 2,049.00
660 6300 26-01 Expense UTILITIES-BANNING 1,250,000.00
660 6300 26-04 Expense ELECTRICITY-EDISON 37,500.00
660 6300 26-05 Expense TELEPHONE SERVICE 18,000.00
660 6300 26-06 Expense NATURAL GAS SERVICE 4,500.00
660 6300 26-07 Expense RADIO TRANSMISSION SVCS 27,641.00 660 6300 27-14 Expense SVC-RESALE / WATER PURCHASE - RESALE 750,000.00 660 6300 30-02 Expense MAINT / REPAIR/MAINT-BUILDINGS 7,500.00 660 6300 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 35,000.00 660 6300 30-15 Expense MAINT / REPAIR/MAINT-OTHER 1,000.00 660 6300 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 111,518.00 660 6300 32-05 Expense LEASE / EQUIPMENT LEASE/RENTAL 10,000.00 660 6300 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 165,000.00 660 6300 33-11 Expense PROFESSIONAL SERVICES 672,434.00 660 6300 33-12 Expense AUDIT SERVICES 4,000.00
660 6300 33-32 Expense MEDICAL/PHYSICAL EXAMS 650.00
660 6300 33-53 Expense ENGINEERING SERVICES 15,000.00
660 6300 36-00 Expense DEPARTMENTAL SUPPLIES 5,672.00
660 6300 36-07 Expense FOOD/MEALS COST 500.00
677
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 660 6300 36-08 Expense CHMCLS/GASES/POOL SUPPLS 40,000.00 660 6300 41-04 Expense SPC PRGRMS / LICENSES/PERMITS/FEES 80,000.00 660 6300 41-05 Expense SPC PRGRMS / TAXES/ASSESSMENTS 2,500.00 660 6300 41-46 Expense SPC PRGRMS / COMMUNITY PROMOTIONS 45,672.00 660 6300 42-43 Expense SPC PRGRMS / WATERMASTER SERVICES 100,000.00 660 6300 42-51 Expense SPC PRGRMS / VOL CENTER OF RIVERSIDE 132,000.00 660 6300 45-06 Expense WELLS/PUMP EQUIP EXPENSE 198,429.00 660 6300 45-07 Expense RESERVOIR EXPENSES 135,000.00
660 6300 45-08 Expense WTR DISTRIBUTION SYS EXP 475,000.00 660 6300 45-11 Expense METERS EXPENSE 70,000.00
660 6300 45-16 Expense TOOLS/MISC SUPPLIES 38,943.00
660 6300 45-17 Expense AGGREGATE/ASPHALT 35,000.00
660 6300 45-19 Expense WATER REG, VALVES, ETC. 10,000.00 660 6300 45-99 Expense INVENTORY ADJUSTMENTS 6,130.00
660 6300 89-22 Expense FENCING IMPROVEMENTS 12,556.00
660 6300 89-48 Expense COMPUTER HARDWARE 11,769.00
660 6300 89-49 Expense COMPUTER SOFTWARE 10,000.00
660 6300 89-56 Expense MACHINERY/EQUIPMENT 19,494.00
660 6300 90-15 Expense BUILDING IMPROVEMENTS 10,000.00
660 6300 90-22 Expense FENCING IMPROVEMENTS 82,307.00
660 6300 90-51 Expense AUTOMOTIVE EQUIPMENT 370,785.00
660 6300 90-78 Expense PLANNING/DESIGN-CAPITAL 279,055.00 660 6300 95-08 Expense WELLS/PUMPING EQUIPMENT 750,000.00 660 6300 95-09 Expense RESERVOIRS 963,965.00
660 6300 95-10 Expense WATER MAINS 2,750,000.00
660 6300 95-11 Expense WATER REG, VALVES, ETC 50,000.00 660 6300 95-27 Expense SCADDA/TELEMETRY 112,290.00
660 6300 95-31 Expense SMART METER PROJECT 5,502.00
660 6300 341.31-11 Revenue CA DEPT OF WATER RESOURCE 2,500,000.00 660 6300 347.34-16 Revenue FED AID-EMERG MGMT SVC 200.00 660 6300 366.44-03 Revenue METER INSTALLATION & CONN 175,000.00 660 6300 10-10 Expense PAYROLL-REGULAR 1,769,461.00
660 6300 10-30 Expense OVERTIME 148,000.00
660 6300 10-51 Expense INCENTIVE PAY 32,535.00
660 6300 10-55 Expense STANDBY PAY 44,254.00
660 6300 10-56 Expense WORKING OUT OF CLASS 82.00
660 6300 10-58 Expense EDUCATION INCENTIVE BONUS 91,003.00 660 6300 10-70 Expense COMP TIME PAYOFF 9,526.00
660 6300 10-71 Expense VACATION PAYOFF 17,575.00
660 6300 10-72 Expense SICK LEAVE PAYOFF 18,938.00
660 6300 10-73 Expense HOLIDAY PAYOFF 16,954.00
660 6300 10-90 Expense CAPITALIZED WAGES (97,171.00)
660 6300 15-10 Expense FICA 145,569.00
660 6300 15-15 Expense PERS 574,439.00
660 6300 15-20 Expense WORKERS COMP 84,941.00
660 6300 15-30 Expense UNEMPLOYMENT INSURANCE 10,738.00 660 6300 15-40 Expense LIFE INSURANCE 851.00
660 6300 15-70 Expense UTILITY CREDIT 4,860.00
660 6300 15-80 Expense BENEFIT ALLOWANCE 279,245.00
660 6300 15-84 Expense VEHICLE ALLOWANCE 8,965.00
678
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 660 6300 15-88 Expense BOOT ALLOWANCE 4,719.00
660 6300 15-90 Expense CAPTLZED FRINGE BENEFITS (49,160.00) 660 6300 15-95 Expense FICA REIMB-BENEFIT ALLOW (3,926.00) 660 6300 381.56-22 Revenue (222) ARPA FUND 1,537,873.00 660 6300 56-62 Expense TRSF - BUA WATER DEBT SVC 1,991,263.00 660 6300 57-01 Expense LEASE PAYMENT 470,000.00
660 6300 331.20-01 Revenue INVESTMENT INTEREST 340,000.00 660 6300 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 3,523,294.00 661 6300 366.44-04 Revenue CAPITAL FACILITIES FEE 300,000.00 661 6300 33-11 Expense PROFESSIONAL SERVICES 118,576.00 661 6300 90-78 Expense PLANNING/DESIGN-CAPITAL 29,994.00 661 6300 95-08 Expense WELLS/PUMPING EQUIPMENT 625,000.00 661 6300 331.20-01 Revenue INVESTMENT INTEREST 68,000.00 662 6300 95-08 Expense WELLS/PUMPING EQUIPMENT 150,000.00 662 6300 331.20-01 Revenue INVESTMENT INTEREST 20,000.00 663 6300 95-08 Expense WELLS/PUMPING EQUIPMENT 100,000.00 669 6300 33-11 Expense PROFESSIONAL SERVICES 2,600.00
669 6300 61-18 Expense PRIN - 2015 REV BONDS 1,250,000.00 669 6300 62-18 Expense INTEREST - 2015 REV BONDS 773,688.00 669 6300 65-07 Expense AMORT-DEBT DISCT/EXP (76,381.00) 669 6300 65-08 Expense BOND PAYING AGENT FEES 2,480.00
669 6300 381.56-53 Revenue TRNSFR-WATER FUND 1,991,263.00 670 7000 90-46 Expense OFF FURN/EQUIP/FIXTURES 5,000.00 670 7000 90-56 Expense MACHINERY/EQUIPMENT 20,000.00
670 7000 95-05 Expense LINE TRANSFORMERS 34,565.00
670 7000 95-17 Expense METERS 25,000.00
670 7000 331.27-01 Revenue TEMP POLE CONNECTION 1,000.00 670 7000 331.27-02 Revenue ELECT JOINT POLES 15,875.00
670 7000 356.38-01 Revenue METERED SALES 29,920,000.00
670 7000 356.38-06 Revenue TURN ON CHARGES 50,000.00
670 7000 356.38-08 Revenue DELINQ. RECONNECT FEE 5,000.00 670 7000 356.38-10 Revenue BULK ENERGY SALES 200,000.00 670 7000 356.38-12 Revenue MISCELLANEOUS REVENUES 25,000.00 670 7000 356.38-17 Revenue CRR REVENUE - CAISO 25,000.00 670 7000 356.38-18 Revenue POWER COST ADJUSTMENT 1,250,000.00 670 7000 356.38-20 Revenue TRANSMISSION SALES-CAISO 1,100,000.00 670 7000 356.38-25 Revenue EV CHARGING STATION 200.00
670 7000 357.38-10 Revenue MEDICAL DISCOUNT (140,763.00) 670 7000 361.41-24 Revenue SPC PRGRMS / SALE OF SURPLUS PROPERT 20,000.00 670 7000 361.41-27 Revenue SPC PRGRMS / GAIN ON SALE OF ASSET 9,100.00 670 7000 361.41-53 Revenue SPC PRGRMS / RESTITUTION/SUBROGATION 388,280.00 670 7000 361.41-61 Revenue SPC PRGRMS / MISC. RECEIPTS/REVENUE 1,804.00 670 7000 366.44-07 Revenue IN AID OF CONSTRUCTION 300,000.00 670 7000 366.44-09 Revenue PLAN CHECK FEES 1,180.00
670 7000 23-01 Expense ADVERTISING/PUBLISHING 1,250.00
670 7000 23-02 Expense PRINTING/BINDING 3,616.00
670 7000 23-03 Expense DUES/SUBSCRIPTIONS 87,000.00
670 7000 23-04 Expense POSTAGE/MAILING COSTS 1,000.00
670 7000 23-05 Expense TRAVEL/CONFERENCES 15,000.00
670 7000 23-06 Expense STAFF TRAINING 20,000.00
679
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 670 7000 23-19 Expense ALARM SERVICE 1,000.00
670 7000 23-24 Expense PEST ERADICATION SERVICE 2,060.00 670 7000 23-42 Expense FEES/PENALTIES 200.00
670 7000 23-54 Expense DISPOSAL FEES 27,500.00
670 7000 25-02 Expense UNIFORM PURCHASE/MAINT 25,013.00 670 7000 25-05 Expense MILEAGE REIMBURSEMENT 500.00
670 7000 25-06 Expense OVERTIME MEALS 3,500.00
670 7000 25-10 Expense VISION ALLOWANCE 3,500.00
670 7000 26-01 Expense UTILITIES-BANNING 45,000.00
670 7000 26-04 Expense ELECTRICITY-EDISON 2,000.00
670 7000 26-05 Expense TELEPHONE SERVICE 30,000.00
670 7000 26-06 Expense NATURAL GAS SERVICE 2,250.00
670 7000 26-07 Expense RADIO TRANSMISSION SVCS 36,000.00 670 7000 26-09 Expense SATELLITE TELEVISION 2,500.00
670 7000 27-11 Expense SVC-RESALE / JOINT POLE EXP 45,000.00 670 7000 27-75 Expense SVC-RESALE / EV CHARGING STATION 2,000.00 670 7000 30-02 Expense MAINT / REPAIR/MAINT-BUILDINGS 8,000.00 670 7000 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 7,896.00 670 7000 30-10 Expense MAINT / REPAIR/MAINT-ST. LIGHTS 5,000.00 670 7000 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 380,000.00 670 7000 32-05 Expense LEASE / EQUIPMENT LEASE/RENTAL 10,029.00 670 7000 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 67,697.00 670 7000 33-11 Expense PROFESSIONAL SERVICES 55,000.00
670 7000 33-32 Expense MEDICAL/PHYSICAL EXAMS 307.00
670 7000 33-91 Expense ELECTRICAL CONSULTANT 5,000.00
670 7000 36-00 Expense DEPARTMENTAL SUPPLIES 17,470.00
670 7000 36-07 Expense FOOD/MEALS COST 1,000.00
670 7000 41-29 Expense SPC PRGRMS / FIRE SAFETY PROGRAMS 40,000.00 670 7000 42-50 Expense SPC PRGRMS / MISCELLANEOUS EXPENSE 1,500.00 670 7000 45-01 Expense POLES/TOWERS/FIXTURES 100,000.00 670 7000 45-02 Expense ELEC DISTR LINES-MAINT 100,000.00 670 7000 45-03 Expense P C B EXPENSE 350.00
670 7000 45-04 Expense LINE TRANSFORMER MAINTENC 3,418.00 670 7000 45-05 Expense SUBSTATION EXPENSE 150,000.00
670 7000 45-11 Expense METERS EXPENSE 25,041.00
670 7000 45-16 Expense TOOLS/MISC SUPPLIES 75,000.00
670 7000 45-99 Expense INVENTORY ADJUSTMENTS 24,559.00
670 7000 89-46 Expense OFF FURN/EQUIP/FIXTURES 22,000.00 670 7000 89-48 Expense COMPUTER HARDWARE 30,000.00
670 7000 89-49 Expense COMPUTER SOFTWARE 19,999.00
670 7000 89-52 Expense VEHICLES 1,200.00
670 7000 366.44-03 Revenue METER INSTALLATION & CONN 13,515.00 670 7000 10-10 Expense PAYROLL-REGULAR 4,085,612.00
670 7000 10-30 Expense OVERTIME 498,886.00
670 7000 10-51 Expense INCENTIVE PAY 88,079.00
670 7000 10-55 Expense STANDBY PAY 67,231.00
670 7000 10-56 Expense WORKING OUT OF CLASS 6,902.00
670 7000 10-70 Expense COMP TIME PAYOFF 20,234.00
670 7000 10-71 Expense VACATION PAYOFF 37,214.00
670 7000 10-72 Expense SICK LEAVE PAYOFF 42,920.00
680
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 670 7000 10-73 Expense HOLIDAY PAYOFF 38,945.00
670 7000 10-82 Expense JURY DUTY REIMBURSEMENT (15.00)
670 7000 15-10 Expense FICA 295,405.00
670 7000 15-15 Expense PERS 1,265,556.00
670 7000 15-20 Expense WORKERS COMP 145,052.00
670 7000 15-30 Expense UNEMPLOYMENT INSURANCE 24,689.00 670 7000 15-40 Expense LIFE INSURANCE 1,335.00
670 7000 15-70 Expense UTILITY CREDIT 23,760.00
670 7000 15-80 Expense BENEFIT ALLOWANCE 568,332.00
670 7000 15-84 Expense VEHICLE ALLOWANCE 19,220.00
670 7000 15-88 Expense BOOT ALLOWANCE 7,200.00
670 7000 15-90 Expense CAPTLZED FRINGE BENEFITS (208,314.00) 670 7000 15-95 Expense FICA REIMB-BENEFIT ALLOW (5,015.00) 670 7000 381.56-04 Revenue TRNSFR-GAS TAX STREET FD 350,000.00 670 7000 56-94 Expense TRNSF-ELEC DBT SVC 2,426,619.00
670 7000 331.20-01 Revenue INVESTMENT INTEREST 40,000.00 670 7000 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 5,291,382.00 670 7010 366.44-55 Revenue CAP & TRADE 1,500,000.00
670 7010 366.44-60 Revenue REC SALES 3,500,000.00
670 7010 26-03 Expense STREET LIGHTING POWER 194,287.00 670 7010 27-08 Expense SVC-RESALE / STATE POWER CHARGE 45,000.00 670 7010 27-09 Expense SVC-RESALE / POWER SCHEDULE/DISPATCHN 630,000.00 670 7010 27-20 Expense SVC-RESALE / CUSTOMER GENERATION 90,000.00 670 7010 27-50 Expense SVC-RESALE / CAPACITY 10,970,000.00 670 7010 27-60 Expense SVC-RESALE / ENERGY - LOCAL 5,750,000.00 670 7010 27-70 Expense SVC-RESALE / TRANSMISSION 5,750,000.00 670 7010 33-02 Expense LEGAL SERVICES-ENERGY 136,653.00 670 7010 33-11 Expense PROFESSIONAL SERVICES 17,982.00
670 7010 10-10 Expense PAYROLL-REGULAR 186,054.00
670 7010 10-51 Expense INCENTIVE PAY 5,161.00
670 7010 10-70 Expense COMP TIME PAYOFF 1,789.00
670 7010 10-71 Expense VACATION PAYOFF 2,791.00
670 7010 10-72 Expense SICK LEAVE PAYOFF 2,276.00
670 7010 10-73 Expense HOLIDAY PAYOFF 1,789.00
670 7010 15-10 Expense FICA 11,497.00
670 7010 15-15 Expense PERS 57,881.00
670 7010 15-20 Expense WORKERS COMP 6,309.00
670 7010 15-30 Expense UNEMPLOYMENT INSURANCE 1,135.00
670 7010 15-40 Expense LIFE INSURANCE 288.00
670 7010 15-80 Expense BENEFIT ALLOWANCE 16,507.00
670 7010 15-84 Expense VEHICLE ALLOWANCE 4,200.00
672 7000 331.20-01 Revenue INVESTMENT INTEREST 100,000.00 673 7000 90-01 Expense LAND ACQUISITION 323,081.00
673 7000 90-47 Expense SECURITY SYSTEMS 25,000.00
673 7000 93-77 Expense PARDEE-ATWELL IMPROVEMN 15,000.00 673 7000 93-78 Expense RANCHO SAN GORGONIO IMP 15,000.00 673 7000 95-31 Expense SMART METER PROJECT 22,849.00
673 7000 96-12 Expense MIDWAY SUBSTATION 133,819.00
673 7000 96-18 Expense SUNSET SUBSTATION 20,055.00
673 7000 96-19 Expense TRANS. VOLTAGE STUDY 25,000.00
681
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 673 7000 96-20 Expense SUBSTATION MODIFICATION 14,954.00 673 7000 96-22 Expense SYSTEM IMPROVEMENT/SCAD 10,000.00 673 7000 96-25 Expense SAN GORGONIO SUBSTATION 51,040.00 673 7000 96-36 Expense UNDGRND UTILITY REPLCMN 141,457.00 673 7000 96-37 Expense ELECTRC IMPRV HATHAWAY 5,835.00
673 7000 96-39 Expense 69KV PLE LN RELOC I10&M 241,920.00 673 7000 96-40 Expense POLE REPLACEMENTS 100,560.00
673 7000 96-41 Expense 4-12K DISTRIBUTION CNVR 50,000.00 673 7000 96-42 Expense FIRE MITIGATION PLAN DV 74,670.00 673 7000 96-43 Expense SCADA SUBSTATION UPGRAD 280,000.00 673 7000 96-45 Expense STAGECOACH SUBSTATION 621,584.00 673 7000 96-46 Expense EV CHARGING STATIONS 10,000.00
673 7000 96-47 Expense FEASIBILITY SDY/230KV SUB 191,105.00 673 7000 96-52 Expense FIRST HATHAWAY LOGISTICS 15,000.00 673 7000 96-53 Expense 10 E COMMERCE CENTER 15,000.00
673 7000 96-54 Expense SUN LAKES BLVD EXTENSION 15,000.00 673 7000 96-59 Expense HECATE GRID BATT STORAGE 25,000.00 673 7000 33-11 Expense PROFESSIONAL SERVICES 471,799.00 673 7000 366.44-07 Revenue IN AID OF CONSTRUCTION 2,300,000.00 674 7000 96-33 Expense AIRPORT SUBSTATION 72.00
675 7020 356.38-15 Revenue PUBLIC BENEFIT PGM SURCHG 850,000.00 675 7020 23-01 Expense ADVERTISING/PUBLISHING 5,000.00
675 7020 23-02 Expense PRINTING/BINDING 9,000.00
675 7020 23-03 Expense DUES/SUBSCRIPTIONS 705.00
675 7020 23-06 Expense STAFF TRAINING 5,000.00
675 7020 33-11 Expense PROFESSIONAL SERVICES 25,000.00
675 7020 33-25 Expense SOLAR PLAN REVIEW 25,000.00
675 7020 36-00 Expense DEPARTMENTAL SUPPLIES 5,500.00
675 7020 41-46 Expense SPC PRGRMS / COMMUNITY PROMOTIONS 25,000.00 675 7020 42-26 Expense SPC PRGRMS / COPS AND KIDS COPE 500.00 675 7020 42-27 Expense SPC PRGRMS / SKATE PARK 1,000.00 675 7020 42-28 Expense SPC PRGRMS / PUB BEN- LOW INCOME- LI 350,000.00 675 7020 42-29 Expense SPC PRGRMS / PUBLIC BENEFIT PROGRAMS 3,000.00 675 7020 42-35 Expense SPC PRGRMS / PUB BEN-RESI AIR COND 50,000.00 675 7020 42-36 Expense SPC PRGRMS / PUB BEN-LOW INCOME - MM 35,000.00 675 7020 42-38 Expense SPC PRGRMS / PUB BEN-COMM-AIR COND 1,500.00 675 7020 42-41 Expense SPC PRGRMS / PUB BEN-ENERGY STAR 5,000.00 675 7020 42-52 Expense SPC PRGRMS / PUB BEN-RESI ULF TOILET 1,500.00 675 7020 42-54 Expense SPC PRGRMS / PUB BEN - RESI TREES 31,300.00 675 7020 42-56 Expense SPC PRGRMS / BANNING CULTURAL ALLIAN 50,000.00 675 7020 42-57 Expense SPC PRGRMS / PUB BEN - MUNI TREES 7,500.00 675 7020 42-58 Expense SPC PRGRMS / PUB BEN - COMM ENERGY C 405,000.00 675 7020 42-64 Expense SPC PRGRMS / PUB BEN - RECYCLE REFRI 1,000.00 675 7020 42-65 Expense SPC PRGRMS / PUB BEN - REFRIGERATOR 1,500.00 675 7020 42-66 Expense SPC PRGRMS / PUB BEN-RESI ENERGY CON 5,000.00 675 7020 42-83 Expense EDUCATION/INSTRUCTION 10,000.00
675 7020 42-84 Expense SPONSORSHIPS 20,000.00
675 7020 89-46 Expense OFF FURN/EQUIP/FIXTURES 5,000.00 675 7020 89-48 Expense COMPUTER HARDWARE 500.00
675 7020 10-10 Expense PAYROLL-REGULAR 198,714.00
682
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 675 7020 10-30 Expense OVERTIME 15,000.00
675 7020 10-70 Expense COMP TIME PAYOFF 1,632.00
675 7020 10-71 Expense VACATION PAYOFF 2,613.00
675 7020 10-72 Expense SICK LEAVE PAYOFF 2,312.00
675 7020 10-73 Expense HOLIDAY PAYOFF 1,890.00
675 7020 15-10 Expense FICA 15,539.00
675 7020 15-15 Expense PERS 61,839.00
675 7020 15-20 Expense WORKERS COMP 3,916.00
675 7020 15-30 Expense UNEMPLOYMENT INSURANCE 1,199.00
675 7020 15-40 Expense LIFE INSURANCE 317.00
675 7020 15-80 Expense BENEFIT ALLOWANCE 12,381.00
675 7020 15-84 Expense VEHICLE ALLOWANCE 4,620.00
675 7020 331.20-01 Revenue INVESTMENT INTEREST 15,000.00 678 7000 61-18 Expense PRIN - 2015 REV BONDS 1,400,000.00 678 7000 62-18 Expense INTEREST - 2015 REV BONDS 1,023,044.00 678 7000 65-07 Expense AMORT-DEBT DISCT/EXP (35,189.00) 678 7000 65-08 Expense BOND PAYING AGENT FEES 2,750.00
678 7000 33-11 Expense PROFESSIONAL SERVICES 1,100.00
678 7000 381.56-59 Revenue TRANSFER-ELECTRIC FUND 2,426,619.00 680 8000 23-01 Expense ADVERTISING/PUBLISHING 2,500.00
680 8000 23-02 Expense PRINTING/BINDING 12,888.00
680 8000 23-03 Expense DUES/SUBSCRIPTIONS 1,650.00
680 8000 23-04 Expense POSTAGE/MAILING COSTS 300.00
680 8000 23-05 Expense TRAVEL/CONFERENCES 3,000.00
680 8000 23-06 Expense STAFF TRAINING 7,500.00
680 8000 23-27 Expense CONTRACT EMPLOYMENT SVCS 15,000.00 680 8000 23-32 Expense LABORATORY SERVICES 19,344.00
680 8000 23-36 Expense SLUDGE HAULING 25,000.00
680 8000 23-37 Expense NPDES STORM WATER EXPENSE 25,000.00 680 8000 23-38 Expense CONTRACTED WWTR PLANT SVC 1,181,988.00 680 8000 23-40 Expense INDUSTRIAL WASTE EXPENSE 71,000.00 680 8000 25-02 Expense UNIFORM PURCHASE/MAINT 5,000.00
680 8000 25-06 Expense OVERTIME MEALS 500.00
680 8000 25-09 Expense TUITION/BOOKS REIMBURSE 7,500.00 680 8000 25-10 Expense VISION ALLOWANCE 452.00
680 8000 26-01 Expense UTILITIES-BANNING 150,000.00
680 8000 26-05 Expense TELEPHONE SERVICE 2,000.00
680 8000 30-02 Expense MAINT / REPAIR/MAINT-BUILDINGS 25,000.00 680 8000 30-04 Expense MAINT / REPAIR/MAINT-PLANT 25,000.00 680 8000 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 44,465.00 680 8000 30-07 Expense MAINT / REPAIR/MAINT-FENCING 10,000.00 680 8000 30-08 Expense MAINT / REPAIR/MAINT-RADIOS 10,000.00 680 8000 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 11,978.00 680 8000 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 135,000.00 680 8000 33-11 Expense PROFESSIONAL SERVICES 133,146.00 680 8000 33-12 Expense AUDIT SERVICES 3,000.00
680 8000 33-32 Expense MEDICAL/PHYSICAL EXAMS 250.00
680 8000 33-53 Expense ENGINEERING SERVICES 25,512.00
680 8000 36-00 Expense DEPARTMENTAL SUPPLIES 1,000.00
680 8000 36-07 Expense FOOD/MEALS COST 200.00
683
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 680 8000 36-08 Expense CHMCLS/GASES/POOL SUPPLS 20,000.00 680 8000 38-03 Expense LABORATORY SUPPLIES 10,000.00
680 8000 41-04 Expense SPC PRGRMS / LICENSES/PERMITS/FEES 100,000.00 680 8000 41-86 Expense SPC PRGRMS / COMMUNITY PROMOTION 2,500.00 680 8000 45-09 Expense SEWER COLL SYSTEM EXPENSE 130,068.00 680 8000 45-16 Expense TOOLS/MISC SUPPLIES 9,959.00
680 8000 89-48 Expense COMPUTER HARDWARE 2,500.00
680 8000 89-49 Expense COMPUTER SOFTWARE 20,000.00
680 8000 89-56 Expense MACHINERY/EQUIPMENT 30,000.00
680 8000 356.38-02 Revenue USER FEES 8,000,000.00
680 8000 90-10 Expense PLANNING/ENGINEERING SVC (294,227.00) 680 8000 90-22 Expense FENCING IMPROVEMENTS 32,902.00
680 8000 90-48 Expense COMPUTER HARDWARE 15,000.00
680 8000 90-56 Expense MACHINERY/EQUIPMENT 75,000.00
680 8000 95-12 Expense TREATMENT PLANT IMPROV 1,856,504.00 680 8000 65-08 Expense BOND PAYING AGENT FEES 5,557.00
680 8000 347.34-29 Revenue EPA GRANT 1,500,000.00
680 8000 10-10 Expense PAYROLL-REGULAR 749,432.00
680 8000 10-30 Expense OVERTIME 7,166.00
680 8000 10-51 Expense INCENTIVE PAY 14,597.00
680 8000 10-55 Expense STANDBY PAY 18,887.00
680 8000 10-56 Expense WORKING OUT OF CLASS 46.00
680 8000 10-58 Expense EDUCATION INCENTIVE BONUS 12,661.00 680 8000 10-70 Expense COMP TIME PAYOFF 5,107.00
680 8000 10-71 Expense VACATION PAYOFF 9,297.00
680 8000 10-72 Expense SICK LEAVE PAYOFF 8,417.00
680 8000 10-73 Expense HOLIDAY PAYOFF 7,199.00
680 8000 10-90 Expense CAPITALIZED WAGES (35,130.00)
680 8000 15-10 Expense FICA 58,807.00
680 8000 15-15 Expense PERS 235,624.00
680 8000 15-20 Expense WORKERS COMP 35,418.00
680 8000 15-30 Expense UNEMPLOYMENT INSURANCE 4,547.00
680 8000 15-40 Expense LIFE INSURANCE 686.00
680 8000 15-70 Expense UTILITY CREDIT 4,680.00
680 8000 15-80 Expense BENEFIT ALLOWANCE 104,439.00
680 8000 15-84 Expense VEHICLE ALLOWANCE 8,230.00
680 8000 15-88 Expense BOOT ALLOWANCE 1,719.00
680 8000 15-90 Expense CAPTLZED FRINGE BENEFITS (13,957.00) 680 8000 15-95 Expense FICA REIMB-BENEFIT ALLOW (1,702.00) 680 8000 56-72 Expense TRSF - BUA WWTR DEBT SVC 290,920.00 680 8000 57-01 Expense LEASE PAYMENT 181,000.00
680 8000 331.20-01 Revenue INVESTMENT INTEREST 36,000.00 680 8000 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 1,618,058.00 681 8000 366.44-04 Revenue CAPITAL FACILITIES FEE 80,000.00 681 8000 366.44-20 Revenue CAPITAL FRONTAGE FEE 1,650.00 681 8000 90-78 Expense PLANNING/DESIGN-CAPITAL 192,892.00 681 8000 95-12 Expense TREATMENT PLANT IMPROV 1,138,737.00 681 8000 331.20-01 Revenue INVESTMENT INTEREST 165,000.00 682 8050 356.38-16 Revenue SURCHARGE-TERTIARY RESERV 350,000.00 682 8050 95-10 Expense WATER MAINS 200,000.00
684
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 682 8050 331.20-01 Revenue INVESTMENT INTEREST 140,000.00 683 8000 361.41-02 Revenue SPC PRGRMS / MISC REIMBURSEMENTS 2,502,807.00 683 8000 90-78 Expense PLANNING/DESIGN-CAPITAL 1,620.00 685 8000 331.20-01 Revenue INVESTMENT INTEREST 8,000.00 689 8000 33-11 Expense PROFESSIONAL SERVICES 2,700.00
689 8000 61-02 Expense PRINCIPAL-REVENUE BONDS 235,000.00 689 8000 62-02 Expense INTEREST ON REV BONDS 58,320.00
689 8000 65-07 Expense AMORT-DEBT DISCT/EXP (6,770.00)
689 8000 381.56-64 Revenue TRANSFER-WASTEWATER FUND 290,920.00 700 5020 374.51-01 Revenue WORKERS COMP-GENERAL FU 840,000.00 700 5020 374.51-02 Revenue WORKERS COMP-OTHER FUND 487,000.00 700 5020 23-07 Expense MISC CONTRACT SVC 5,062.00
700 5020 33-01 Expense LEGAL SERVICES-INS CLAI 80,000.00 700 5020 40-01 Expense SPC PROGRM / CLAIMS-WORKERS COMP 189,000.00 700 5020 10-10 Expense PAYROLL-REGULAR 92,298.00
700 5020 10-30 Expense OVERTIME 1,213.00
700 5020 10-51 Expense INCENTIVE PAY 1,196.00
700 5020 10-70 Expense COMP TIME PAYOFF 658.00
700 5020 10-71 Expense VACATION PAYOFF 1,086.00
700 5020 10-72 Expense SICK LEAVE PAYOFF 1,048.00
700 5020 10-73 Expense HOLIDAY PAYOFF 888.00
700 5020 15-10 Expense FICA 7,492.00
700 5020 15-15 Expense PERS 28,301.00
700 5020 15-20 Expense WORKERS COMP 3,130.00
700 5020 15-30 Expense UNEMPLOYMENT INSURANCE 564.00
700 5020 15-40 Expense LIFE INSURANCE 130.00
700 5020 15-70 Expense UTILITY CREDIT 360.00
700 5020 15-80 Expense BENEFIT ALLOWANCE 15,320.00
700 5020 15-84 Expense VEHICLE ALLOWANCE 1,890.00
700 5030 374.51-21 Revenue UNEMPLOYMENT-GENERAL FU 59,846.00 700 5030 374.51-22 Revenue UNEMPLOYMENT-OTHER FUND 66,758.00 700 5030 40-03 Expense SPC PROGRM / CLAIMS-UNEMPLOYMENT 25,000.00 700 5030 10-10 Expense PAYROLL-REGULAR 19,360.00
700 5030 10-30 Expense OVERTIME 303.00
700 5030 10-51 Expense INCENTIVE PAY 299.00
700 5030 10-70 Expense COMP TIME PAYOFF 129.00
700 5030 10-71 Expense VACATION PAYOFF 216.00
700 5030 10-72 Expense SICK LEAVE PAYOFF 217.00
700 5030 10-73 Expense HOLIDAY PAYOFF 187.00
700 5030 15-10 Expense FICA 1,607.00
700 5030 15-15 Expense PERS 5,951.00
700 5030 15-20 Expense WORKERS COMP 657.00
700 5030 15-30 Expense UNEMPLOYMENT INSURANCE 119.00
700 5030 15-40 Expense LIFE INSURANCE 29.00
700 5030 15-70 Expense UTILITY CREDIT 180.00
700 5030 15-80 Expense BENEFIT ALLOWANCE 2,479.00
700 5030 15-84 Expense VEHICLE ALLOWANCE 420.00
700 5030 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 52,920.00 700 5040 23-07 Expense MISC CONTRACT SVC 15,000.00
700 5040 29-01 Expense PROPERTY INS PREMIUMS 702,571.00 685
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 700 5040 29-03 Expense LIABILITY INS PREMIUMS 2,242,874.00 700 5040 29-04 Expense BLANKET BOND PREMIUMS 2,042.00
700 5040 29-05 Expense AIRPORT LIAB PREMIUMS 10,371.00
700 5040 29-10 Expense DEADLY WEAPON RESP PREM 1,352.00 700 5040 33-11 Expense PROFESSIONAL SERVICES 50,000.00
700 5040 10-10 Expense PAYROLL-REGULAR 76,709.00
700 5040 10-30 Expense OVERTIME 766.00
700 5040 10-51 Expense INCENTIVE PAY 729.00
700 5040 10-70 Expense COMP TIME PAYOFF 598.00
700 5040 10-71 Expense VACATION PAYOFF 969.00
700 5040 10-72 Expense SICK LEAVE PAYOFF 889.00
700 5040 10-73 Expense HOLIDAY PAYOFF 738.00
700 5040 15-10 Expense FICA 6,227.00
700 5040 15-15 Expense PERS 23,441.00
700 5040 15-20 Expense WORKERS COMP 2,601.00
700 5040 15-30 Expense UNEMPLOYMENT INSURANCE 468.00
700 5040 15-40 Expense LIFE INSURANCE 130.00
700 5040 15-70 Expense UTILITY CREDIT 360.00
700 5040 15-80 Expense BENEFIT ALLOWANCE 10,997.00
700 5040 15-84 Expense VEHICLE ALLOWANCE 1,890.00
700 5040 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 3,266,741.00 700 5300 33-04 Expense LEGAL SERVICES 1,500,000.00
700 5300 41-38 Expense SETTLEMENT 500.00
700 5300 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 1,403,311.00 702 3800 23-01 Expense ADVERTISING/PUBLISHING 249.00
702 3800 23-04 Expense POSTAGE/MAILING COSTS 190.00
702 3800 23-05 Expense TRAVEL/CONFERENCES 8,500.00
702 3800 23-06 Expense STAFF TRAINING 24,530.00
702 3800 23-16 Expense LAUNDRY/CLEANING 1,600.00
702 3800 23-19 Expense ALARM SERVICE 1,486.00
702 3800 23-49 Expense RECYCLING SERVICES 3,500.00
702 3800 25-02 Expense UNIFORM PURCHASE/MAINT 3,385.00
702 3800 25-03 Expense TOOL ALLOWANCE 3,000.00
702 3800 25-06 Expense OVERTIME MEALS 300.00
702 3800 25-10 Expense VISION ALLOWANCE 1,194.00
702 3800 25-11 Expense BOOT ALLOWANCE 750.00
702 3800 26-01 Expense UTILITIES-BANNING 32,000.00
702 3800 26-05 Expense TELEPHONE SERVICE 2,500.00
702 3800 26-06 Expense NATURAL GAS SERVICE 4,500.00
702 3800 30-05 Expense MAINT / REPAIR/MAINT-VEHICLES 200,000.00 702 3800 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 110,000.00 702 3800 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 15,000.00 702 3800 30-19 Expense MAINT / REPAIR/MAINT-HARDWARE 2,836.00 702 3800 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 24,830.00 702 3800 33-11 Expense PROFESSIONAL SERVICES 215,498.00 702 3800 33-32 Expense MEDICAL/PHYSICAL EXAMS 100.00
702 3800 36-00 Expense DEPARTMENTAL SUPPLIES 2,000.00
702 3800 36-11 Expense GASOLINE/DIESEL FUEL 500,000.00
702 3800 36-14 Expense OIL/LUBICANTS 12,000.00
702 3800 36-16 Expense TOOLS 6,400.00
686
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 702 3800 36-61 Expense CNG FUEL 140,000.00
702 3800 38-52 Expense AUTO PARTS 200,069.00
702 3800 41-04 Expense SPC PRGRMS / LICENSES/PERMITS/FEES 10,500.00 702 3800 41-07 Expense SPC PRGRMS / CREDIT CARD FEES 2,000.00 702 3800 41-13 Expense SPC PRGRMS / JOINT AGENCY ASSESSMENT 7,920.00 702 3800 89-48 Expense COMPUTER HARDWARE 883.00
702 3800 89-49 Expense COMPUTER SOFTWARE 1,500.00
702 3800 351.35-91 Revenue FUEL FACILITY SALES 110,000.00 702 3800 361.41-24 Revenue SPC PRGRMS / SALE OF SURPLUS PROPERT 7,310.00 702 3800 361.41-54 Revenue SPC PRGRMS / PROCEEDS FROM INS. LOSS 4,942.00 702 3800 361.41-61 Revenue SPC PRGRMS / MISC. RECEIPTS/REVENUE 12,192.00 702 3800 10-10 Expense PAYROLL-REGULAR 349,301.00
702 3800 10-30 Expense OVERTIME 10,000.00
702 3800 10-51 Expense INCENTIVE PAY 958.00
702 3800 10-55 Expense STANDBY PAY 23,149.00
702 3800 10-56 Expense WORKING OUT OF CLASS 53.00
702 3800 10-70 Expense COMP TIME PAYOFF 2,229.00
702 3800 10-71 Expense VACATION PAYOFF 3,855.00
702 3800 10-72 Expense SICK LEAVE PAYOFF 3,822.00
702 3800 10-73 Expense HOLIDAY PAYOFF 3,304.00
702 3800 10-80 Expense WORKERS COMP-REIMBURSEMNT (2,851.00) 702 3800 15-10 Expense FICA 26,472.00
702 3800 15-15 Expense PERS 106,175.00
702 3800 15-20 Expense WORKERS COMP 25,861.00
702 3800 15-30 Expense UNEMPLOYMENT INSURANCE 2,094.00
702 3800 15-40 Expense LIFE INSURANCE 296.00
702 3800 15-70 Expense UTILITY CREDIT 1,170.00
702 3800 15-80 Expense BENEFIT ALLOWANCE 87,759.00
702 3800 15-84 Expense VEHICLE ALLOWANCE 75.00
702 3800 15-88 Expense BOOT ALLOWANCE 500.00
702 3800 15-95 Expense FICA REIMB-BENEFIT ALLOW (10.00) 702 3800 331.20-01 Revenue INVESTMENT INTEREST 8,000.00 702 3800 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 1,251,690.00 703 3700 23-04 Expense POSTAGE/MAILING COSTS 50.00
703 3700 23-05 Expense TRAVEL/CONFERENCES 320.00
703 3700 25-06 Expense OVERTIME MEALS 50.00
703 3700 26-05 Expense TELEPHONE SERVICE 3,500.00
703 3700 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 249,331.00 703 3700 30-19 Expense MAINT / REPAIR/MAINT-HARDWARE 25,000.00 703 3700 33-11 Expense PROFESSIONAL SERVICES 160,000.00 703 3700 36-00 Expense DEPARTMENTAL SUPPLIES 3,327.00
703 3700 89-48 Expense COMPUTER HARDWARE 11,000.00
703 3700 89-49 Expense COMPUTER SOFTWARE 5,000.00
703 3700 10-10 Expense PAYROLL-REGULAR 388,088.00
703 3700 10-30 Expense OVERTIME 13,763.00
703 3700 10-51 Expense INCENTIVE PAY 10,136.00
703 3700 10-70 Expense COMP TIME PAYOFF 2,269.00
703 3700 10-71 Expense VACATION PAYOFF 3,909.00
703 3700 10-72 Expense SICK LEAVE PAYOFF 4,190.00
703 3700 10-73 Expense HOLIDAY PAYOFF 3,689.00
687
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 703 3700 15-10 Expense FICA 31,051.00
703 3700 15-15 Expense PERS 120,542.00
703 3700 15-20 Expense WORKERS COMP 22,919.00
703 3700 15-30 Expense UNEMPLOYMENT INSURANCE 2,341.00
703 3700 15-40 Expense LIFE INSURANCE 288.00
703 3700 15-80 Expense BENEFIT ALLOWANCE 79,119.00
703 3700 15-84 Expense VEHICLE ALLOWANCE 4,200.00
703 3700 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 1,265,864.00 704 3200 23-03 Expense DUES/SUBSCRIPTIONS 400.00
704 3200 23-06 Expense STAFF TRAINING 2,500.00
704 3200 23-19 Expense ALARM SERVICE 101,466.00
704 3200 23-24 Expense PEST ERADICATION SERVICE 14,000.00 704 3200 23-29 Expense LANDSCAPE MAINTENANCE 184,354.00 704 3200 25-02 Expense UNIFORM PURCHASE/MAINT 500.00
704 3200 25-06 Expense OVERTIME MEALS 100.00
704 3200 25-10 Expense VISION ALLOWANCE 67.00
704 3200 26-05 Expense TELEPHONE SERVICE 375.00
704 3200 26-06 Expense NATURAL GAS SERVICE 2,700.00
704 3200 30-01 Expense MAINT / REPAIR/MAINT-GRNDS/FIEL 17,500.00 704 3200 30-02 Expense MAINT / REPAIR/MAINT-BUILDINGS 109,704.00 704 3200 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 1,500.00 704 3200 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 800.00 704 3200 30-21 Expense MAINT / REPAIR/MAINT AC/HEATING 47,705.00 704 3200 33-11 Expense PROFESSIONAL SERVICES 109,818.00 704 3200 33-18 Expense CUSTODIAN SERVICES 224,100.00
704 3200 36-00 Expense DEPARTMENTAL SUPPLIES 3,500.00
704 3200 36-16 Expense TOOLS 1,500.00
704 3200 41-04 Expense SPC PRGRMS / LICENSES/PERMITS/FEES 4,757.00 704 3200 89-15 Expense BUILDING IMPROVEMENTS 5,000.00
704 3200 89-48 Expense COMPUTER HARDWARE 500.00
704 3200 90-15 Expense BUILDING IMPROVEMENTS 619,950.00 704 3200 10-10 Expense PAYROLL-REGULAR 351,480.00
704 3200 10-30 Expense OVERTIME 5,000.00
704 3200 10-51 Expense INCENTIVE PAY 3,003.00
704 3200 10-70 Expense COMP TIME PAYOFF 2,033.00
704 3200 10-71 Expense VACATION PAYOFF 3,809.00
704 3200 10-72 Expense SICK LEAVE PAYOFF 3,797.00
704 3200 10-73 Expense HOLIDAY PAYOFF 3,352.00
704 3200 15-10 Expense FICA 26,721.00
704 3200 15-15 Expense PERS 107,529.00
704 3200 15-20 Expense WORKERS COMP 25,375.00
704 3200 15-30 Expense UNEMPLOYMENT INSURANCE 2,119.00
704 3200 15-40 Expense LIFE INSURANCE 207.00
704 3200 15-70 Expense UTILITY CREDIT 3,600.00
704 3200 15-80 Expense BENEFIT ALLOWANCE 65,849.00
704 3200 15-84 Expense VEHICLE ALLOWANCE 1,660.00
704 3200 15-88 Expense BOOT ALLOWANCE 750.00
704 3200 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 981,220.00 705 4500 90-46 Expense OFF FURN/EQUIP/FIXTURES 30,000.00 705 4500 90-49 Expense COMPUTER SOFTWARE 12,000.00
688
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 705 4500 23-04 Expense POSTAGE/MAILING COSTS 5,207.00
705 4500 23-42 Expense FEES/PENALTIES 200.00
705 4500 26-01 Expense UTILITIES-BANNING 30,048.00
705 4500 26-05 Expense TELEPHONE SERVICE 60,316.00
705 4500 26-06 Expense NATURAL GAS SERVICE 1,056.00
705 4500 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 35,982.00 705 4500 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 165,818.00 705 4500 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 13,926.00 705 4500 33-11 Expense PROFESSIONAL SERVICES 936,285.00 705 4500 36-00 Expense DEPARTMENTAL SUPPLIES 12,663.00
705 4500 89-46 Expense OFF FURN/EQUIP/FIXTURES 12,000.00 705 4500 89-49 Expense COMPUTER SOFTWARE 18,378.00
705 4500 56-04 Expense TRNSFR-GAS TAX STREET FD 336,000.00 705 4500 56-51 Expense TRNSFR-TRANSIT FUND 137,590.00
705 4500 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 1,974,337.00 761 3100 23-01 Expense ADVERTISING/PUBLISHING 409.00
761 3100 23-02 Expense PRINTING/BINDING 11,484.00
761 3100 23-03 Expense DUES/SUBSCRIPTIONS 200.00
761 3100 23-04 Expense POSTAGE/MAILING COSTS 84,631.00
761 3100 23-05 Expense TRAVEL/CONFERENCES 3,700.00
761 3100 23-06 Expense STAFF TRAINING 1,000.00
761 3100 23-27 Expense CONTRACT EMPLOYMENT SVCS 16,000.00 761 3100 23-43 Expense COURIER SERVICES 45,000.00
761 3100 23-51 Expense ONLINE CREDIT CHECKS 6,500.00
761 3100 23-52 Expense CREDIT CARD FEES 100,000.00
761 3100 23-53 Expense LOCKBOX FEES 18,000.00
761 3100 25-05 Expense MILEAGE REIMBURSEMENT 100.00
761 3100 25-06 Expense OVERTIME MEALS 866.00
761 3100 25-09 Expense TUITION/BOOKS REIMBURSE 1,000.00 761 3100 26-05 Expense TELEPHONE SERVICE 1,100.00
761 3100 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 5,000.00 761 3100 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 116,526.00 761 3100 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 2,680.00 761 3100 33-11 Expense PROFESSIONAL SERVICES 114,122.00 761 3100 36-00 Expense DEPARTMENTAL SUPPLIES 5,818.00
761 3100 89-46 Expense OFF FURN/EQUIP/FIXTURES 250.00
761 3100 89-48 Expense COMPUTER HARDWARE 2,500.00
761 3100 356.38-07 Revenue DELINQUENT PROCESSING FEE 350,000.00 761 3100 10-10 Expense PAYROLL-REGULAR 721,711.00
761 3100 10-30 Expense OVERTIME 58,137.00
761 3100 10-51 Expense INCENTIVE PAY 4,094.00
761 3100 10-56 Expense WORKING OUT OF CLASS 655.00
761 3100 10-70 Expense COMP TIME PAYOFF 4,309.00
761 3100 10-71 Expense VACATION PAYOFF 7,396.00
761 3100 10-72 Expense SICK LEAVE PAYOFF 7,863.00
761 3100 10-73 Expense HOLIDAY PAYOFF 6,903.00
761 3100 15-10 Expense FICA 57,161.00
761 3100 15-15 Expense PERS 219,701.00
761 3100 15-20 Expense WORKERS COMP 24,342.00
761 3100 15-30 Expense UNEMPLOYMENT INSURANCE 4,380.00
689
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 761 3100 15-40 Expense LIFE INSURANCE 576.00
761 3100 15-70 Expense UTILITY CREDIT 7,350.00
761 3100 15-80 Expense BENEFIT ALLOWANCE 147,914.00
761 3100 15-84 Expense VEHICLE ALLOWANCE 8,400.00
761 3100 15-95 Expense FICA REIMB-BENEFIT ALLOW (1,305.00) 761 3100 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 2,522,460.00 761 3110 23-05 Expense TRAVEL/CONFERENCES 320.00
761 3110 25-02 Expense UNIFORM PURCHASE/MAINT 5,000.00
761 3110 25-10 Expense VISION ALLOWANCE 400.00
761 3110 26-05 Expense TELEPHONE SERVICE 2,097.00
761 3110 30-06 Expense MAINT / REPAIR/MAINT-EQUIPMENT 1,500.00 761 3110 30-17 Expense MAINT / REPAIR/MAINT-SOFTWARE 2,000.00 761 3110 32-06 Expense LEASE / LEASE/PURCHASE PAYMENTS 5,000.00 761 3110 36-00 Expense DEPARTMENTAL SUPPLIES 500.00
761 3110 38-56 Expense TOOLS/SHOP SUPPLIES 500.00
761 3110 89-48 Expense COMPUTER HARDWARE 500.00
761 3110 10-10 Expense PAYROLL-REGULAR 295,104.00
761 3110 10-30 Expense OVERTIME 7,625.00
761 3110 10-51 Expense INCENTIVE PAY 2,244.00
761 3110 10-70 Expense COMP TIME PAYOFF 1,135.00
761 3110 10-71 Expense VACATION PAYOFF 2,214.00
761 3110 10-72 Expense SICK LEAVE PAYOFF 3,008.00
761 3110 10-73 Expense HOLIDAY PAYOFF 2,838.00
761 3110 15-10 Expense FICA 23,543.00
761 3110 15-15 Expense PERS 90,371.00
761 3110 15-20 Expense WORKERS COMP 24,394.00
761 3110 15-30 Expense UNEMPLOYMENT INSURANCE 1,801.00
761 3110 15-80 Expense BENEFIT ALLOWANCE 76,719.00
761 3110 15-88 Expense BOOT ALLOWANCE 1,200.00
761 3110 15-95 Expense FICA REIMB-BENEFIT ALLOW (196.00) 761 3110 371.50-00 Revenue INTERNAL SERVICE REVENUES - COST ALLOCATION PLAN 849,841.00 805 9200 301.10-01 Revenue PROPERTY TAXES-CURRENT 2,838,275.00 805 9200 56-86 Expense TRSFR MRGD AREA DEBT SERV 2,295,239.00 805 9200 56-87 Expense TRNSFR-CRA ADMIN FUND 250,000.00 805 9200 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 108,447.00 810 9700 361.41-61 Revenue SPC PRGRMS / MISC. RECEIPTS/REVENUE 10,000.00 810 9700 90-59 Expense BRYANT ST TEMP SHELTER PJ 272,502.00 810 9700 90-60 Expense BCSHA 122,221.00
810 9700 36-00 Expense DEPARTMENTAL SUPPLIES 2,500.00
810 9700 55-02 Expense SPECIAL TRNSFR-GENERAL FD 608,605.00 810 9700 331.20-01 Revenue INVESTMENT INTEREST 23,000.00 810 9700 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 58,822.00 830 9200 381.56-88 Revenue TRANS-RDV OBLIG RETIRE FD 2,191,282.00 830 9200 61-03 Expense PRINCIPAL-TAX ALLOC BONDS 1,355,000.00 830 9200 62-03 Expense INT-TAX ALLOC BONDS 865,057.00
830 9200 65-08 Expense BOND PAYING AGENT FEES 2,750.00
830 9200 65-12 Expense INSURANCE 13,239.00
830 9200 381.56-88 Revenue TRANS-RDV OBLIG RETIRE FD 2,295,239.00 830 9200 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 42,570.00 830 9210 65-07 Expense AMORT-DEBT DISCT/EXP 74,611.00
690
FY 2024-25 Mid-Year Line Item
Fund Division GL Account Type Description Proposed Budget 840 9500 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 4,479.00 841 9700 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 30.00 850 9200 50-00 Expense INTERFUND SERVICE PYMTS - COST ALLOCATION PLAN 745.00 691
Table Of Contents
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Schedule Description Allocation Basis Units Page#Summary Schedule 5001-0001 Non-Departmental 15 5 Department Costs 16 5 Incoming Costs 17 5 Non-Dept Total Operating Budget, Governmental Funds Only 18 5 Allocation Summary 20001-1000 City Council 22 10 Department Costs 23 10 Incoming Costs 24 10 Council Support - Fiscal Total Operating Budget 26 10 Council Support - Personnel # of FTEs 29 10 Council Support-Agendas # of Council Agenda Items 31 10 Allocation Summary 32001-1200 City Manager 35 15 Department Costs 36 15 Incoming Costs 37 15 City Mgr Support-Fiscal Total Operating Budget 39 15 City Mgt Support-Personnel # of FTEs 42 15 Allocation Summary 44001-1220 Public Information 47 17 Department Costs 48 17 Incoming Costs 49 17 Public Information # of FTEs 51 17 Allocation Summary 53001-1230 Grants Management 55 18 Department Costs 56 18 Incoming Costs 57 18 Grants Mgmt $ of Federal Expenditures 59 18 Allocation Summary 60001-1300 Human Resources 61 20 Department Costs 62 20 Incoming Costs 63 20 HR Support # of FTEs 65 Prepared by Client Page 1
692
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
20 Allocation Summary 67001-1400 City Clerk 69 25 Department Costs 70 25 Incoming Costs 71 25 City Clerk Support-Fiscal Total Operating Budget 73 25 City Clerk Support-Personnel # of FTEs 76 25 City Clerk Support-Agendas # of Council Agenda Items 78 25 City Clerk Support-Boards & Comm # of Boards & Commissions 79 25 Elections Direct to Unallowable & Genl Govt 80 25 Allocation Summary 81001-1800 City Attorney 84 26 Department Costs 85 26 Incoming Costs 86 26 001-1800 City Attorney # of FTEs 87 26 Allocation Summary 89001-1900 Fiscal Services 91 30 Department Costs 92 30 Incoming Costs 94 30 Budget Total Operating Budget 98 30 Gen'l Accounting # of Accounting Transactions 101 30 Payroll # of FTEs 105 30 Accounts Payable # of AP Transactions 107 30 Business License Total Operating Budget 110 30 AR (Non-Utility Billing) # of AR Transactions 113 30 AR Utility Billing # of Utility Billing Accounts 116 30 Contracts Direct to 001-1910 Purchasing 117 30 Allocation Summary 118001-1910 Purchasing 124 35 Department Costs 125 35 Incoming Costs 126 35 # of POs # of POs 128 35 $ Amount of POs Dollar Amount of POs 130 35 Allocation Summary 132001-2060 TV Government Access 134 36 Department Costs 135 36 Incoming Costs 136 36 001-2060 TV Government Access # of FTEs 138 Prepared by Client Page 2
693
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
36 Allocation Summary 140700-5020 Workers Comp 142 61 Department Costs 142 61 Incoming Costs 143 61 700-5020 Workers Comp # of FTEs 144700-5030 Unemployment Insurance 146 62 Department Costs 147 62 Incoming Costs 148 62 Unemployment Ins $ of Unemployment Claims Paid 150 62 Allocation Summary 151700-5040 Liability Insurance 152 63 Department Costs 153 63 Incoming Costs 154 63 Liability Insurance (Exp) Total Operating Budget 156 63 Liability Insurance (FTE) # of FTEs 159 63 Allocation Summary 161700-5300 City Attorney 164 65 Department Costs 165 65 Incoming Costs 166 65 Attorney Support Dollar Amount of City Atty Costs of Support 167 65 # of FTEs # of FTEs 168 65 Allocation Summary 170702-3800 Fleet Maintenance 172 66 Department Costs 173 66 Incoming Costs 175 66 Vehicle Maintenance $ of Fleet Costs 177 66 CNG Gas Contract Dollar Amount of Fleet Fuel Used 178 66 Allocation Summary 179703-3700 Information Systems Services 180 67 Department Costs 181 67 Incoming Costs 183 67 Info Services Support # of PCs, Laptops & Printers 185 67 Phone Support # of Phones 187 67 Security # of FTEs in City Hall 189 67 Allocation Summary 190704-3200 Building Maintenance 192 68 Department Costs 193 Prepared by Client Page 3
694
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
68 Incoming Costs 195 68 Buildings Maintained- Single Use Square Footage Maintained In Single Use Bldgs 199 68 City Hall # of FTEs in City Hall 200 68 City Yard # of FTEs in City Yard Bldg 201 68 Corp Yard Warehouse Square Footage Occupied in Corp Yard Warehouse 202 68 Police Station Direct to 001-2200 Police 203 68 Fleet Maint Office # of FTEs in Fleet Maint Office 204 68 Water Shop # of FTEs in Water Shop 205 68 Community Ctr # of FTEs in Community Center 206 68 Allocation Summary 207705-4500 Central Services 211 69 Department Costs 212 69 Incoming Costs 214 69 Central Services- Fiscal Total Operating Budget 215 69 Central Services- Personnel # of FTEs 218 69 Allocation Summary 220761-3100 Account & Collection Service 223 71 Department Costs 224 71 Incoming Costs 226 71 Account & Collection Svc # of Utility Billing Accounts 228 71 Allocation Summary 229761-3110 Meter Reading & Service 230 72 Department Costs 231 72 Incoming Costs 233 72 Meter Reading & Svc # of Utility Billing Accounts 235 72 Allocation Summary 236 Prepared by Client Page 4
695
Summary Schedule
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Seq # Department Name 001-1210
Economic
Development
001-1500
Elections
001-2200
Police
001-2210
Dispatch
001-2300
Animal
Control
001-2400 Fire 001-2700
Building &
Safety
001-2740
Code
Enforcement
001-2800
Planning
5 001-0001 Non-Departmental $645.85 $0.72 $24,048.21 $2,439.00 $525.02 $7,302.02 $2,627.69 $1,093.52 $2,025.05 10 001-1000 City Council $999.94 $0.39 $46,395.59 $5,229.03 $935.10 $7,122.07 $4,824.48 $2,842.10 $20,520.5915 001-1200 City Manager $5,775.55 $2.23 $221,714.39 $30,203.90 $5,401.18 $22,623.23 $23,239.38 $7,162.51 $21,372.2917 001-1220 Public Information $877.42 $0.00 $34,219.45 $5,264.53 $877.42 $0.00 $3,509.69 $877.42 $3,509.6918 001-1230 Grants Management $0.00 $0.00 $70,686.43 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0020 001-1300 Human Resources $3,990.02 $0.00 $155,610.77 $23,940.12 $3,990.02 $0.00 $15,960.08 $3,990.02 $15,960.0825 001-1400 City Clerk $252.26 $0.10 $20,255.93 $1,321.56 $236.11 $5,204.29 $9,637.82 $2,426.15 $30,697.6826 001-1800 City Attorney $3,556.37 $0.00 $138,698.43 $21,338.22 $3,556.37 $0.00 $14,225.48 $3,556.37 $14,225.4830 001-1900 Fiscal Services $9,843.21 $35.97 $207,282.59 $21,424.00 $9,492.69 $28,695.97 $32,356.70 $15,315.98 $26,008.1135 001-1910 Purchasing $2,357.08 $0.00 $45,894.29 $522.41 $260.94 $3,991.68 $14,120.30 $9,014.87 $16,746.5636 001-2060 TV Government Access $1,320.96 $0.00 $51,517.27 $7,925.73 $1,320.96 $0.00 $5,283.82 $1,320.96 $5,283.8261 700-5020 Workers Comp $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0062 700-5030 Unemployment Insurance $0.00 $0.00 $4,772.07 $0.00 $16,225.02 $0.00 $0.00 $0.00 $0.0063 700-5040 Liability Insurance $12,078.58 $8.83 $457,102.83 $54,884.18 $10,598.79 $89,423.30 $48,856.50 $17,560.85 $41,476.4165 700-5300 City Attorney $7,318.58 $0.00 $321,830.98 $43,911.47 $7,318.58 $0.00 $94,184.26 $9,659.74 $128,377.2066 702-3800 Fleet Maintenance $0.00 $0.00 $401,628.41 $0.00 $0.00 $261.08 $5,672.65 $12,403.47 $0.0067 703-3700 Information Systems Services
$9,021.35 $0.00 $355,370.69 $18,149.27 $11,979.13 $10,042.80 $43,223.70 $25,053.71 $65,245.63 68 704-3200 Building Maintenance $2,787.73 $0.00 $264,495.53 $0.00 $0.00 $85,810.49 $11,150.91 $2,787.73 $11,150.9169 705-4500 Central Services $9,130.57 $3.55 $350,475.42 $47,708.17 $8,535.26 $35,974.29 $36,740.39 $11,336.04 $33,771.4371 761-3100 Account & Collection Service
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
72 761-3110 Meter Reading & Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Current Allocations $69,955.47 $51.79 $3,171,999.30 $284,261.60 $81,252.59 $296,451.20 $365,613.84 $126,401.44 $436,370.94 Prepared by Client Page 5
696
Summary Schedule
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Seq # Department Name 001-3000
Engineering
001-3600
Parks
001-4000
Recreation
001-4010
Aquatics
001-4020 Day
Care
001-4050
Senior Center
001-5400
Community
Enhancement
002 Developer
Deposit Fund
005 SA
Adminstration
5 001-0001 Non-Departmental $3,992.10 $2,318.37 $1,957.50 $658.44 $56.53 $375.25 $302.12 $1,015.73 $4.72 10 001-1000 City Council $15,168.30 $6,408.05 $7,552.68 $3,587.55 $30.33 $854.74 $162.12 $545.03 $9,614.2215 001-1200 City Manager $27,466.62 $18,506.49 $34,373.95 $20,724.07 $175.13 $4,937.18 $936.05 $3,146.95 $14.6417 001-1220 Public Information $3,509.69 $2,632.27 $6,580.66 $4,343.24 $0.00 $877.42 $0.00 $0.00 $0.0018 001-1230 Grants Management $85.89 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0020 001-1300 Human Resources $15,960.08 $11,970.06 $29,925.15 $19,750.60 $0.00 $3,990.02 $0.00 $0.00 $0.0025 001-1400 City Clerk $14,938.65 $8,818.69 $7,403.03 $909.31 $7.56 $216.08 $40.39 $135.79 $12,684.8926 001-1800 City Attorney $14,225.48 $10,669.11 $26,672.78 $17,604.03 $0.00 $3,556.37 $0.00 $0.00 $0.0030 001-1900 Fiscal Services $38,614.51 $28,680.68 $52,108.81 $18,474.96 $1,575.36 $8,592.93 $4,807.25 $8,301.24 $167.7035 001-1910 Purchasing $33,550.71 $19,790.34 $16,594.51 $4,215.32 $1,052.24 $3,134.24 $4,215.28 $1,520.36 $0.0036 001-2060 TV Government Access $5,283.82 $3,962.87 $9,907.17 $6,538.73 $0.00 $1,320.96 $0.00 $0.00 $0.0061 700-5020 Workers Comp $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0062 700-5030 Unemployment Insurance $0.00 $0.00 $19.09 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0063 700-5040 Liability Insurance $65,565.59 $40,899.28 $55,241.34 $28,701.14 $692.26 $8,764.72 $3,699.94 $12,439.00 $57.8665 700-5300 City Attorney $54,581.92 $25,003.92 $57,937.53 $36,226.96 $0.00 $7,318.58 $0.00 $0.00 $0.0066 702-3800 Fleet Maintenance $6,065.15 $26,961.75 $22,805.15 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0067 703-3700 Information Systems Services
$79,341.67 $10,042.80 $42,107.53 $5,021.40 $0.00 $28,192.07 $0.00 $0.00 $0.00 68 704-3200 Building Maintenance $11,150.91 $0.00 $110,966.05 $50,270.43 $0.00 $49,065.96 $0.00 $0.00 $0.0069 705-4500 Central Services $43,462.32 $29,267.81 $54,259.03 $32,689.92 $278.49 $7,797.43 $1,488.46 $5,004.11 $23.2871 761-3100 Account & Collection Service
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
72 761-3110 Meter Reading & Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Current Allocations $432,963.41 $245,932.49 $536,411.95 $249,716.11 $3,867.90 $128,993.95 $15,651.61 $32,108.21 $22,567.31 Prepared by Client Page 6
697
Summary Schedule
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Seq # Department Name 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
140 Asset
Forfeiture
148
Supplemental
Law
Enforcement
150 State Park
Bond Act
5 001-0001 Non-Departmental $4,630.76 $2,659.85 $1,434.01 $179.17 $0.00 $34.84 $0.00 $39.59 $0.05 10 001-1000 City Council $5,751.72 $2,228.22 $769.47 $96.14 $0.00 $18.69 $0.00 $21.24 $0.0315 001-1200 City Manager $33,219.90 $8,240.80 $4,442.86 $555.10 $0.00 $107.93 $0.00 $122.65 $0.1717 001-1220 Public Information $4,387.11 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0018 001-1230 Grants Management $2,412.99 $0.00 $0.00 $5,192.61 $0.00 $0.00 $0.00 $0.00 $0.0020 001-1300 Human Resources $19,950.10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0025 001-1400 City Clerk $1,448.66 $1,412.61 $191.71 $23.95 $0.00 $4.66 $0.00 $5.29 $0.0126 001-1800 City Attorney $17,781.85 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0030 001-1900 Fiscal Services $54,410.27 $9,674.80 $4,525.88 $1,569.82 $0.00 $349.27 $88.18 $299.32 $27.2835 001-1910 Purchasing $31,367.98 $23,619.88 $14,277.16 $2,789.25 $0.00 $3,901.39 $0.00 $533.46 $0.0036 001-2060 TV Government Access $6,604.78 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0061 700-5020 Workers Comp $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0062 700-5030 Unemployment Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0063 700-5040 Liability Insurance $77,556.14 $32,573.56 $17,561.40 $2,194.15 $0.00 $426.62 $0.00 $484.82 $0.6665 700-5300 City Attorney $36,592.89 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0066 702-3800 Fleet Maintenance $62,742.04 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0067 703-3700 Information Systems Services
$16,399.52 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 68 704-3200 Building Maintenance $78,634.64 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0069 705-4500 Central Services $52,557.47 $13,104.09 $7,064.81 $882.69 $0.00 $171.62 $0.00 $195.04 $0.2671 761-3100 Account & Collection Service
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
72 761-3110 Meter Reading & Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Current Allocations $506,448.81 $93,513.81 $50,267.30 $13,482.87 $0.00 $5,015.02 $88.18 $1,701.41 $28.46 Prepared by Client Page 7
698
Summary Schedule
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Seq # Department Name 200 Special
Donations
201-4050
Senior Center
201-4060
Senior Center
Advisory
Board
202 Animal
Control
Reserve
203 Police
Volunteer
221 Atwell
CFD
Maintenance
222 American
Rescue Plan
Act
300 City Hall
COP Debt
Service*
360 Sun Lakes
CFD #86-1
5 001-0001 Non-Departmental $2.46 $3.05 $0.83 $0.05 $0.37 $0.00 $4,887.77 $0.00 $0.00 10 001-1000 City Council $1.32 $1.64 $0.45 $0.03 $0.20 $0.00 $2,622.72 $0.00 $0.0015 001-1200 City Manager $7.61 $9.46 $2.58 $0.17 $1.16 $0.00 $15,143.38 $0.00 $0.0017 001-1220 Public Information $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0018 001-1230 Grants Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0020 001-1300 Human Resources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0025 001-1400 City Clerk $0.33 $0.41 $0.11 $0.01 $0.05 $0.00 $653.44 $0.00 $0.0026 001-1800 City Attorney $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0030 001-1900 Fiscal Services $169.79 $636.95 $593.88 $27.28 $150.29 $27.13 $16,326.56 $13.57 $88.1835 001-1910 Purchasing $0.00 $587.75 $224.42 $0.00 $0.00 $0.00 $8,280.68 $0.00 $0.0036 001-2060 TV Government Access $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0061 700-5020 Workers Comp $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0062 700-5030 Unemployment Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0063 700-5040 Liability Insurance $30.08 $37.38 $10.18 $0.66 $4.59 $0.00 $59,857.53 $0.00 $0.0065 700-5300 City Attorney $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0066 702-3800 Fleet Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0067 703-3700 Information Systems Services
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
68 704-3200 Building Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0069 705-4500 Central Services $12.10 $15.04 $4.10 $0.26 $1.85 $0.00 $24,080.21 $0.00 $0.0071 761-3100 Account & Collection Service
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
72 761-3110 Meter Reading & Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Current Allocations $223.68 $1,291.67 $836.54 $28.46 $158.52 $27.13 $131,852.29 $13.57 $88.18 Prepared by Client Page 8
699
Summary Schedule
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Seq # Department Name 365 Wilson
Street #91-1
Assessment
Debt
370 Area
Police
Computer
(001)
375 Fair Oaks
#2004-1 Debt
Service
376 Cameo
Homes (001)
400 Police
Facilities
Development
410 Fire
Facility
Development
420 Traffic
Control
Facility
421
Ramsey/Highl
and Home
Traffic Signal
430 General
Facilities
5 001-0001 Non-Departmental $0.00 $0.00 $0.00 $0.00 $0.36 $0.40 $14.22 $0.00 $306.55 10 001-1000 City Council $0.00 $0.19 $193.21 $0.31 $0.20 $0.21 $7.63 $0.00 $3,368.3915 001-1200 City Manager $0.00 $1.12 $1,115.60 $1.81 $1.13 $1.23 $44.04 $0.00 $949.7617 001-1220 Public Information $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0018 001-1230 Grants Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $4,741.1420 001-1300 Human Resources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0025 001-1400 City Clerk $0.00 $0.05 $48.14 $0.08 $0.05 $0.05 $1.90 $0.00 $4,269.0726 001-1800 City Attorney $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0030 001-1900 Fiscal Services $88.18 $34.94 $1,668.34 $35.58 $177.39 $177.48 $387.22 $0.00 $1,900.0735 001-1910 Purchasing $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $4,265.8836 001-2060 TV Government Access $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0061 700-5020 Workers Comp $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0062 700-5030 Unemployment Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0063 700-5040 Liability Insurance $0.00 $4.42 $4,409.67 $7.14 $4.47 $4.86 $174.09 $0.00 $3,754.1365 700-5300 City Attorney $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0066 702-3800 Fleet Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0067 703-3700 Information Systems Services
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
68 704-3200 Building Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0069 705-4500 Central Services $0.00 $1.78 $1,773.98 $2.87 $1.80 $1.95 $70.03 $0.00 $1,510.2671 761-3100 Account & Collection Service
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
72 761-3110 Meter Reading & Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Current Allocations $88.18 $42.50 $9,208.94 $47.79 $185.39 $186.19 $699.13 $0.00 $25,065.24 Prepared by Client Page 9
700
Summary Schedule
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Seq # Department Name 441 Sunset
Grade
Separation
444 Wilson
Median
451 Park
Development
470 Capital
Improvement
600 Airport 610 5800
Fixed Route
610 5850 DialA-Ride 660 Water Operations 661 Water Capital Facility Fee
5 001-0001 Non-Departmental $0.00 $0.26 $552.85 $0.17 $0.00 $0.00 $0.00 $0.00 $0.00 10 001-1000 City Council $0.00 $0.14 $296.65 $1,602.04 $1,815.39 $17,181.63 $1,113.09 $30,097.05 $1,937.8915 001-1200 City Manager $0.00 $0.80 $1,712.86 $0.52 $10,485.90 $66,855.93 $6,428.89 $155,320.69 $11,189.2417 001-1220 Public Information $0.00 $0.00 $0.00 $0.00 $1,754.84 $10,529.06 $877.42 $18,425.86 $0.0018 001-1230 Grants Management $0.00 $0.00 $0.00 $0.00 $14.71 $0.00 $0.00 $41,218.68 $0.0020 001-1300 Human Resources $0.00 $0.00 $0.00 $0.00 $7,980.04 $47,880.24 $3,990.02 $83,790.42 $0.0025 001-1400 City Clerk $0.00 $0.03 $73.91 $2,114.07 $458.56 $10,320.52 $280.45 $10,994.12 $482.8226 001-1800 City Attorney $0.00 $0.00 $0.00 $0.00 $7,112.74 $42,676.44 $3,556.37 $74,683.77 $0.0030 001-1900 Fiscal Services $0.00 $116.04 $1,913.36 $101.59 $21,066.30 $57,872.74 $12,259.01 $373,360.04 $12,963.4435 001-1910 Purchasing $0.00 $0.00 $0.00 $0.00 $1,852.66 $56,051.31 $11,125.33 $102,235.03 $42,841.9736 001-2060 TV Government Access $0.00 $0.00 $0.00 $0.00 $2,641.91 $15,851.47 $1,320.96 $27,740.07 $0.0061 700-5020 Workers Comp $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0062 700-5030 Unemployment Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $9,544.13 $0.00 $0.00 $0.0063 700-5040 Liability Insurance $0.00 $3.15 $6,770.46 $2.04 $19,946.68 $135,255.98 $14,661.03 $388,177.32 $44,227.9465 700-5300 City Attorney $0.00 $0.00 $0.00 $0.00 $14,839.46 $87,822.94 $7,318.58 $157,804.32 $0.0066 702-3800 Fleet Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $292,429.39 $72,688.24 $172,379.27 $0.0067 703-3700 Information Systems Services
$0.00 $0.00 $0.00 $0.00 $9,074.64 $45,590.05 $3,872.66 $122,455.28 $0.00 68 704-3200 Building Maintenance $0.00 $0.00 $0.00 $0.00 $15,068.53 $57,703.65 $0.00 $32,798.83 $0.0069 705-4500 Central Services $0.00 $1.27 $2,723.70 $0.82 $16,567.29 $105,669.81 $10,169.47 $245,861.12 $17,792.5571 761-3100 Account & Collection Service
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $989,408.62 $0.00 72 761-3110 Meter Reading & Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $333,341.22 $0.00 Total Current Allocations $0.00 $121.69 $14,043.80 $3,821.23 $130,679.65 $1,059,235.29 $149,661.52 $3,360,091.71 $131,435.85 Prepared by Client Page 10
701
Summary Schedule
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Seq # Department Name 662 Irrigation
Water
663 BUA
Water Capital
Project
669 BUA
Water Debt
Service
670-7000
Electric
670-7010
Generation &
Transmission
672 Rate
Stability
673 Electric
Improvement
674 2007/2015
Elec Rev
Bond Project
675 Public
Benefit
5 001-0001 Non-Departmental $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10 001-1000 City Council $2.49 $0.00 $697.56 $54,291.85 $23,396.22 $0.00 $4,292.79 $24.46 $569.5415 001-1200 City Manager $14.41 $0.00 $4,027.64 $225,666.04 $135,089.94 $0.00 $24,786.21 $141.22 $3,288.5017 001-1220 Public Information $0.00 $0.00 $0.00 $26,322.66 $877.42 $0.00 $0.00 $0.00 $0.0018 001-1230 Grants Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0020 001-1300 Human Resources $0.00 $0.00 $0.00 $119,700.59 $3,990.02 $0.00 $0.00 $0.00 $0.0025 001-1400 City Clerk $0.62 $0.00 $173.79 $29,912.25 $5,832.21 $0.00 $1,069.53 $6.09 $141.9026 001-1800 City Attorney $0.00 $0.00 $0.00 $106,691.10 $3,556.37 $0.00 $0.00 $0.00 $0.0030 001-1900 Fiscal Services $195.78 $236.15 $4,013.11 $360,174.56 $134,717.74 $88.18 $30,148.81 $265.11 $27,586.2035 001-1910 Purchasing $0.00 $0.00 $0.00 $29,360.68 $2,421.17 $0.00 $40,735.29 $0.00 $4,876.3636 001-2060 TV Government Access $0.00 $0.00 $0.00 $39,628.67 $1,320.96 $0.00 $0.00 $0.00 $0.0061 700-5020 Workers Comp $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0062 700-5030 Unemployment Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0063 700-5040 Liability Insurance $56.94 $0.00 $15,920.12 $569,477.68 $523,222.12 $0.00 $97,972.95 $558.20 $12,998.5265 700-5300 City Attorney $0.00 $0.00 $0.00 $239,559.10 $7,318.58 $0.00 $0.00 $0.00 $0.0066 702-3800 Fleet Maintenance $0.00 $0.00 $0.00 $135,468.12 $0.00 $0.00 $0.00 $0.00 $0.0067 703-3700 Information Systems Services
$0.00 $0.00 $0.00 $341,339.28 $0.00 $0.00 $0.00 $0.00 $0.00 68 704-3200 Building Maintenance $0.00 $0.00 $0.00 $167,297.11 $1,430.52 $0.00 $0.00 $0.00 $0.0069 705-4500 Central Services $22.91 $0.00 $6,404.54 $357,239.87 $214,759.57 $0.00 $39,413.74 $224.56 $5,229.2071 761-3100 Account & Collection Service
$0.00 $0.00 $0.00 $817,084.88 $0.00 $0.00 $0.00 $0.00 $0.00 72 761-3110 Meter Reading & Service $0.00 $0.00 $0.00 $275,283.71 $0.00 $0.00 $0.00 $0.00 $0.00 Total Current Allocations $293.15 $236.15 $31,236.76 $3,894,498.16 $1,057,932.83 $88.18 $238,419.32 $1,219.65 $54,690.23 Prepared by Client Page 11
702
Summary Schedule
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Seq # Department Name 678 2007 Elec
Rev Bond
Debt Service
680
Wastewater
Operations
681
Wastewater
Capital
Facility Fees
682
Wastewater
Tertiary
683 BUA
WWtr Capital
Project
685 State
Revolving
Loan
689 BUA
Wastewater
Debt Service
001-9600
Refuse
805
Redevelopme
nt Obligation
Retirement
Fund
5 001-0001 Non-Departmental $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,991.29 $0.00 10 001-1000 City Council $995.32 $10,214.33 $43.38 $1.80 $2.33 $0.00 $3,259.10 $2,440.60 $2,443.9415 001-1200 City Manager $5,746.93 $45,110.44 $250.49 $10.39 $13.48 $0.00 $318.76 $14,096.03 $14,111.1517 001-1220 Public Information $0.00 $3,509.69 $0.00 $0.00 $0.00 $0.00 $0.00 $1,842.59 $0.0018 001-1230 Grants Management $0.00 $4,587.96 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0020 001-1300 Human Resources $0.00 $15,960.08 $0.00 $0.00 $0.00 $0.00 $0.00 $8,379.04 $0.0025 001-1400 City Clerk $247.98 $5,129.77 $10.81 $0.45 $0.58 $0.00 $4,241.84 $614.64 $608.9026 001-1800 City Attorney $0.00 $14,225.48 $0.00 $0.00 $0.00 $0.00 $0.00 $7,468.38 $0.0030 001-1900 Fiscal Services $5,688.21 $163,731.42 $708.84 $185.92 $85.24 $88.18 $662.72 $15,524.43 $13,066.3035 001-1910 Purchasing $0.00 $48,065.89 $853.81 $0.00 $114.87 $0.00 $195.02 $0.00 $0.0036 001-2060 TV Government Access $0.00 $5,283.82 $0.00 $0.00 $0.00 $0.00 $0.00 $2,774.01 $0.0061 700-5020 Workers Comp $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0062 700-5030 Unemployment Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $22,358.72 $0.0063 700-5040 Liability Insurance $22,716.00 $135,306.67 $990.12 $41.05 $53.28 $0.00 $1,259.97 $33,141.47 $55,777.4165 700-5300 City Attorney $0.00 $43,016.15 $0.00 $0.00 $0.00 $0.00 $0.00 $15,369.01 $0.0066 702-3800 Fleet Maintenance $0.00 $40,110.28 $0.00 $0.00 $0.00 $0.00 $0.00 $74.14 $0.0067 703-3700 Information Systems Services
$0.00 $17,974.04 $0.00 $0.00 $0.00 $0.00 $0.00 $6,366.75 $0.00 68 704-3200 Building Maintenance $0.00 $22,794.97 $0.00 $0.00 $0.00 $0.00 $0.00 $5,854.23 $0.0069 705-4500 Central Services $9,138.46 $71,518.60 $398.32 $16.51 $21.44 $0.00 $506.88 $22,302.60 $22,438.8171 761-3100 Account & Collection Service
$0.00 $715,966.27 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 72 761-3110 Meter Reading & Service $0.00 $241,215.88 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Current Allocations $44,532.90 $1,603,721.75 $3,255.78 $256.11 $291.22 $88.18 $10,444.29 $160,597.91 $108,446.50 Prepared by Client Page 12
703
Summary Schedule
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Seq # Department Name 810
Successor
Housing
Agency
830 Debt
Service
840 BEA
Capital
Project
841 BEA L/M
Capital
Project
850
Successor
Agency
950
Governmentwi
de GASB 34
All Other Unallowable &
Genl Govt
Residual
Costs
5 001-0001 Non-Departmental $1,408.16 $0.00 $138.71 $0.09 $0.00 $0.00 $0.00 $0.00 $0.00 10 001-1000 City Council $755.60 $953.52 $74.43 $0.05 $15.27 $0.00 $0.00 $9,049.04 $0.0015 001-1200 City Manager $4,362.78 $5,505.56 $429.76 $0.27 $88.16 $0.00 $0.00 $33,753.38 $0.0017 001-1220 Public Information $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,754.84 $0.0018 001-1230 Grants Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $21,221.21 $0.0020 001-1300 Human Resources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $7,980.04 $0.0025 001-1400 City Clerk $188.26 $237.57 $18.54 $0.01 $3.80 $0.00 $0.00 $40,344.71 $0.0026 001-1800 City Attorney $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $7,112.74 $0.0030 001-1900 Fiscal Services $14,827.24 $5,355.94 $717.43 $27.38 $149.04 $0.00 $0.00 $55,640.91 $0.0035 001-1910 Purchasing $13,097.13 $0.00 $717.53 $0.00 $0.00 $0.00 $0.00 $17,596.83 $0.0036 001-2060 TV Government Access $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,641.91 $0.0061 700-5020 Workers Comp $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0062 700-5030 Unemployment Insurance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0063 700-5040 Liability Insurance $17,244.86 $21,761.92 $1,698.72 $1.05 $348.49 $0.00 $0.00 $111,916.51 $0.0065 700-5300 City Attorney $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $14,637.16 $0.0066 702-3800 Fleet Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0067 703-3700 Information Systems Services
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
68 704-3200 Building Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $11,246.25 $0.0069 705-4500 Central Services $6,937.47 $8,754.65 $683.38 $0.42 $140.19 $0.00 $0.00 $53,566.03 $0.0071 761-3100 Account & Collection Service
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
72 761-3110 Meter Reading & Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total Current Allocations $58,821.50 $42,569.15 $4,478.50 $29.26 $744.96 $0.00 $0.00 $388,461.56 $0.00 Prepared by Client Page 13
704
Summary Schedule
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Seq # Department Name Total
5 001-0001 Non-Departmental $69,673.70
10 001-1000 City Council $315,441.8315 001-1200 City Manager $1,280,550.5317 001-1220 Public Information $137,360.4018 001-1230 Grants Management $150,161.6120 001-1300 Human Resources $624,637.6025 001-1400 City Clerk $236,755.6226 001-1800 City Attorney $556,749.7230 001-1900 Fiscal Services $1,918,763.6235 001-1910 Purchasing $638,969.8636 001-2060 TV Government Access $206,795.6161 700-5020 Workers Comp $0.0062 700-5030 Unemployment Insurance $52,919.0363 700-5040 Liability Insurance $3,378,656.5965 700-5300 City Attorney $1,417,947.9266 702-3800 Fleet Maintenance $1,251,689.1567 703-3700 Information Systems Services
$1,265,863.97
68 704-3200 Building Maintenance $992,465.3869 705-4500 Central Services $2,027,902.3571 761-3100 Account & Collection Service
$2,522,459.77
72 761-3110 Meter Reading & Service $849,840.81
Total Current Allocations $19,895,605.09
Prepared by Client Page 14
705
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-0001 Non-Departmental
Nature and Extent of Services
The Governmental Non-Departmental is comprised of general Governmental costs that support Governmental-Type activities as a whole.
Governmental Non-Departmental costs are distributed by the following function:
Non-Departmental Support - Costs have been allocated based on expenditures per department.
Prepared by Client Page 15 706
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 5: 001-0001 NonDepartmentalDescription Type Amount General Admin Non-DeptPersonnel Costs Salaries $0.00 $0.00 $0.00 Fringe Benefits $0.00 $0.00 $0.00Subtotal - Personnel Costs $0.00 0 0Services & Supplies Cost CAPITAL EXPENDITURES D $47,517.97 $0.00 $0.00 CONTRACT SVC-RENTAL/LEASE D $22,493.08 $0.00 $0.00 CONTRACTUAL SERVICES P $9,000.00 $0.00 $9,000.00 DEBT SERVICE - INTEREST D $4,211.61 $0.00 $0.00 DEBT SERVICE-PRINCIPAL D $114,718.59 $0.00 $0.00 SUNDRY CHARGES/SPC PRGRMS P $53,042.57 $0.00 $53,042.57Subtotal - Services & Supplies $250,983.82 $0.00 $62,042.57Department Cost Total $250,983.82 $0.00 $62,042.57Adjustments to Cost CAPITAL EXPENDITURES D -$47,517.97 $0.00 $0.00 CONTRACT SVC-RENTAL/LEASE D -$22,493.08 $0.00 $0.00 DEBT SERVICE-PRINCIPAL D -$114,718.59 $0.00 $0.00 DEBT SERVICE - INTEREST D -$4,211.61 $0.00 $0.00Subtotal - Adjustments -$188,941.25 0 0Total Costs After Adjustments $62,042.57 $0.00 $62,042.57General Admin Distribution $0.00 $0.00Grand Total $62,042.57 $0.00 $62,042.57 Prepared by Client Page 16
707
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Expenditures) Seq. 5: 001-0001 NonDepartmental Seq # Department/Cost Pool First Incoming Second
Incoming
Non-Dept
5 Non-Dept $0.00 $294.72 $294.72
Subtotal - 001-0001 NonDepartmental $0.00 $294.72 $294.72 10 Council Support - Fiscal $0.00 $95.84 $95.84
Subtotal - 001-1000 City Council $0.00 $95.84 $95.84
15 City Mgr Support-Fiscal $0.00 $889.46 $889.46
Subtotal - 001-1200 City Manager $0.00 $889.46 $889.46
25 City Clerk Support-Fiscal $0.00 $32.19 $32.19
Subtotal - 001-1400 City Clerk $0.00 $32.19 $32.19
30 Budget $0.00 $667.33 $667.3330 Gen'l Accounting $0.00 $9,678.12 $9,678.1230 Accounts Payable $0.00 $152.25 $152.2530 Business License $0.00 $187.27 $187.2730 AR (Non-Utility Billing) $0.00 $54.98 $54.98 Subtotal - 001-1900 Fiscal Services $0.00 $10,739.94 $10,739.94 63 Liability Insurance (Exp) $0.00 $4,517.50 $4,517.50
Subtotal - 700-5040 LiabilityInsurance
$0.00 $4,517.50 $4,517.50
69 Central Services- Fiscal $0.00 $1,847.07 $1,847.07
Subtotal - 705-4500 Central Services $0.00 $1,847.07 $1,847.07 Total Incoming $0.00 $18,416.72 $18,416.72C. Total Allocated $80,459.29 $80,459.29 100%
Prepared by Client Page 17
708
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Non-Dept Seq. 5: 001-0001 NonDepartmental Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
5 001-0001 Non-Departmental 203,465.85 0.48% $294.72 $0.00 $294.72 $0.00 $294.72 10 001-1000 City Council 195,790.74 0.46% $283.61 $0.00 $283.61 $84.59 $368.1915 001-1200 City Manager 1,219,369.03 2.85% $1,766.27 $0.00 $1,766.27 $526.80 $2,293.0817 001-1220 Public Information 143,880.64 0.34% $208.41 $0.00 $208.41 $62.16 $270.5718 001-1230 Grants Management 137,722.42 0.32% $199.49 $0.00 $199.49 $59.50 $258.9920 001-1300 Human Resources 374,733.89 0.87% $542.81 $0.00 $542.81 $161.90 $704.7025 001-1400 City Clerk 185,205.24 0.43% $268.27 $0.00 $268.27 $80.01 $348.2926 001-1800 City Attorney 766,758.17 1.79% $1,110.66 $0.00 $1,110.66 $331.26 $1,441.9230 001-1900 Fiscal Services 1,772,346.93 4.14% $2,567.27 $0.00 $2,567.27 $765.71 $3,332.9835 001-1910 Purchasing 586,114.71 1.37% $849.00 $0.00 $849.00 $253.22 $1,102.2136 001-2060 TV Government Access 196,712.55 0.46% $284.94 $0.00 $284.94 $84.99 $369.9380 001-1210 Economic Development 343,439.71 0.8% $497.48 $0.00 $497.48 $148.38 $645.8585 001-1500 Elections 383.40 0% $0.56 $0.00 $0.56 $0.17 $0.7295 001-2200 Police 12,787,907.17 29.86% $18,523.46 $0.00 $18,523.46 $5,524.75 $24,048.21 100 001-2210 Dispatch 1,296,965.41 3.03% $1,878.67 $0.00 $1,878.67 $560.33 $2,439.00105 001-2300 Animal Control 279,184.55 0.65% $404.40 $0.00 $404.40 $120.62 $525.02110 001-2400 Fire 3,882,928.46 9.07% $5,624.48 $0.00 $5,624.48 $1,677.54 $7,302.02115 001-2700 Building & Safety 1,397,301.95 3.26% $2,024.01 $0.00 $2,024.01 $603.68 $2,627.69120 001-2740 Code Enforcement 581,490.21 1.36% $842.30 $0.00 $842.30 $251.22 $1,093.52125 001-2800 Planning 1,076,844.26 2.51% $1,559.82 $0.00 $1,559.82 $465.23 $2,025.05130 001-3000 Engineering 2,122,842.18 4.96% $3,074.97 $0.00 $3,074.97 $917.13 $3,992.10135 001-3600 Parks 1,232,819.27 2.88% $1,785.76 $0.00 $1,785.76 $532.61 $2,318.37140 001-4000 Recreation 1,040,921.74 2.43% $1,507.79 $0.00 $1,507.79 $449.71 $1,957.50145 001-4010 Aquatics 350,135.19 0.82% $507.18 $0.00 $507.18 $151.27 $658.44150 001-4020 Day Care 30,059.07 0.07% $43.54 $0.00 $43.54 $12.99 $56.53155 001-4050 Senior Center 199,545.96 0.47% $289.05 $0.00 $289.05 $86.21 $375.25160 001-5400 Community Enhancement 160,658.34 0.38% $232.72 $0.00 $232.72 $69.41 $302.12165 002 Developer Deposit Fund 540,124.83 1.26% $782.38 $0.00 $782.38 $233.35 $1,015.73170 005 SA Adminstration 2,512.44 0.01% $3.64 $0.00 $3.64 $1.09 $4.72175 100 Gas Tax Street 2,462,459.43 5.75% $3,566.91 $0.00 $3,566.91 $1,063.85 $4,630.76180 101 Measure A Street 1,414,405.54 3.3% $2,048.79 $0.00 $2,048.79 $611.06 $2,659.85185 102 RMRA (SB1) Gas Tax 762,549.03 1.78% $1,104.56 $0.00 $1,104.56 $329.44 $1,434.01 Prepared by Client Page 18
709
Allocation Basis Units: Total Operating Budget, Governmental Funds Only City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Non-Dept Seq. 5: 001-0001 NonDepartmental Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
190 110 C.D.B.G. 95,274.32 0.22% $138.01 $0.00 $138.01 $41.16 $179.17200 132 Air Quality Improvement 18,524.48 0.04% $26.83 $0.00 $26.83 $8.00 $34.84210 148 Supplemental Law Enforcement 21,051.74 0.05% $30.49 $0.00 $30.49 $9.09 $39.59215 150 State Park Bond Act 28.52 0% $0.04 $0.00 $0.04 $0.01 $0.05220 200 Special Donations 1,305.96 0% $1.89 $0.00 $1.89 $0.56 $2.46230 201-4050 Senior Center 1,622.90 0% $2.35 $0.00 $2.35 $0.70 $3.05235 201-4060 Senior Center Advisory Board 442.02 0% $0.64 $0.00 $0.64 $0.19 $0.83240 202 Animal Control Reserve 28.52 0% $0.04 $0.00 $0.04 $0.01 $0.05245 203 Police Volunteer 199.36 0% $0.29 $0.00 $0.29 $0.09 $0.37247 222 American Rescue Plan Act 2,599,126.84 6.07% $3,764.87 $0.00 $3,764.87 $1,122.90 $4,887.77280 400 Police Facilities Development 193.88 0% $0.28 $0.00 $0.28 $0.08 $0.36285 410 Fire Facility Development 210.96 0% $0.31 $0.00 $0.31 $0.09 $0.40290 420 Traffic Control Facility 7,559.16 0.02% $10.95 $0.00 $10.95 $3.27 $14.22300 430 General Facilities 163,011.51 0.38% $236.12 $0.00 $236.12 $70.43 $306.55310 444 Wilson Median 136.84 0% $0.20 $0.00 $0.20 $0.06 $0.26315 451 Park Development 293,986.12 0.69% $425.84 $0.00 $425.84 $127.01 $552.85320 470 Capital Improvement 88.40 0% $0.13 $0.00 $0.13 $0.04 $0.17440 001-9600 Refuse 1,058,891.78 2.47% $1,533.82 $0.00 $1,533.82 $457.47 $1,991.29480 810 Successor Housing Agency 748,804.26 1.75% $1,084.65 $0.00 $1,084.65 $323.51 $1,408.16490 840 BEA Capital Project 73,761.58 0.17% $106.84 $0.00 $106.84 $31.87 $138.71495 841 BEA L/M Capital Project 45.60 0% $0.07 $0.00 $0.07 $0.02 $0.09 SubTotal 42,831,873.06 100% $62,042.57 $0.00 $62,042.57 $18,416.72 $80,459.29Direct Bills $0.00 $0.00Total $62,042.57 $80,459.29 Prepared by Client Page 19
710
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 5: 001-0001 NonDepartmental
Seq # Department Name Non-Dept Total
R Residual Costs $0.00 $0.00
5 001-0001 Non-Departmental $294.72 $294.72
10 001-1000 City Council $368.19 $368.1915 001-1200 City Manager $2,293.08 $2,293.0817 001-1220 Public Information $270.57 $270.5718 001-1230 Grants Management $258.99 $258.9920 001-1300 Human Resources $704.70 $704.7025 001-1400 City Clerk $348.29 $348.2926 001-1800 City Attorney $1,441.92 $1,441.9230 001-1900 Fiscal Services $3,332.98 $3,332.9835 001-1910 Purchasing $1,102.21 $1,102.2136 001-2060 TV Government Access $369.93 $369.9380 001-1210 Economic Development $645.85 $645.8585 001-1500 Elections $0.72 $0.7295 001-2200 Police $24,048.21 $24,048.21 100 001-2210 Dispatch $2,439.00 $2,439.00105 001-2300 Animal Control $525.02 $525.02110 001-2400 Fire $7,302.02 $7,302.02115 001-2700 Building & Safety $2,627.69 $2,627.69120 001-2740 Code Enforcement $1,093.52 $1,093.52125 001-2800 Planning $2,025.05 $2,025.05130 001-3000 Engineering $3,992.10 $3,992.10135 001-3600 Parks $2,318.37 $2,318.37140 001-4000 Recreation $1,957.50 $1,957.50145 001-4010 Aquatics $658.44 $658.44150 001-4020 Day Care $56.53 $56.53155 001-4050 Senior Center $375.25 $375.25160 001-5400 Community Enhancement $302.12 $302.12165 002 Developer Deposit Fund $1,015.73 $1,015.73170 005 SA Adminstration $4.72 $4.72175 100 Gas Tax Street $4,630.76 $4,630.76180 101 Measure A Street $2,659.85 $2,659.85185 102 RMRA (SB1) Gas Tax $1,434.01 $1,434.01 Prepared by Client Page 20
711
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 5: 001-0001 NonDepartmental
Seq # Department Name Non-Dept Total
190 110 C.D.B.G. $179.17 $179.17200 132 Air Quality Improvement $34.84 $34.84210 148 Supplemental Law Enforcement $39.59 $39.59215 150 State Park Bond Act $0.05 $0.05220 200 Special Donations $2.46 $2.46230 201-4050 Senior Center $3.05 $3.05235 201-4060 Senior Center Advisory Board $0.83 $0.83240 202 Animal Control Reserve $0.05 $0.05245 203 Police Volunteer $0.37 $0.37247 222 American Rescue Plan Act $4,887.77 $4,887.77280 400 Police Facilities Development $0.36 $0.36285 410 Fire Facility Development $0.40 $0.40290 420 Traffic Control Facility $14.22 $14.22300 430 General Facilities $306.55 $306.55310 444 Wilson Median $0.26 $0.26315 451 Park Development $552.85 $552.85320 470 Capital Improvement $0.17 $0.17440 001-9600 Refuse $1,991.29 $1,991.29480 810 Successor Housing Agency $1,408.16 $1,408.16490 840 BEA Capital Project $138.71 $138.71495 841 BEA L/M Capital Project $0.09 $0.09 Direct Bills $0.00 $0.00Total $80,459.29 $80,459.29
Prepared by Client Page 21
712
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-1000 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.
Prepared by Client Page 22 713
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 10: 001-1000 City CouncilDescription Type Amount General Admin Council Support - Fiscal
Council
Support -
Personnel
Council
SupportAgendas
Personnel Costs Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Fringe Benefits S $52,267.84 $0.00 $17,422.61 $17,422.61 $17,422.61Subtotal - Personnel Costs $52,267.84 $0.00 $17,422.61 $17,422.61 $17,422.61Services & Supplies Cost CONTRACT SVC-PROFESSIONAL S $22,750.00 $0.00 $7,583.33 $7,583.33 $7,583.33 CONTRACTUAL SERVICES S $42,078.17 $0.00 $14,026.06 $14,026.06 $14,026.06 CONTRACTUAL SVC-UTILITIES S $2,608.75 $0.00 $869.58 $869.58 $869.58 DEPARTMENTAL SUPPLIES S $1,798.53 $0.00 $599.51 $599.51 $599.51 INTERFUND SERVICE PYMTS S $46,513.32 $0.00 $15,504.44 $15,504.44 $15,504.44 LEGISLATIVE S $329.21 $0.00 $109.74 $109.74 $109.74 NONCAPITALIZED ASSETS S $1,659.35 $0.00 $553.12 $553.12 $553.12 SALARY & WAGES S1 $22,692.94 $0.00 $7,564.31 $7,564.31 $7,564.31 SUNDRY CHARGES/SPC PRGRMS S $3,092.63 $0.00 $1,030.88 $1,030.88 $1,030.88Subtotal - Services & Supplies $143,522.90 $0.00 $47,840.97 $47,840.97 $47,840.97Department Cost Total $195,790.74 $0.00 $65,263.58 $65,263.58 $65,263.58Adjustments to CostSubtotal - Adjustments $0.00 0 0 0 0Total Costs After Adjustments $195,790.74 $0.00 $65,263.58 $65,263.58 $65,263.58General Admin Distribution $0.00 $0.00 $0.00 $0.00Grand Total $195,790.74 $0.00 $65,263.58 $65,263.58 $65,263.58 Prepared by Client Page 23
714
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 10: 001-1000 City Council Seq # Department/Cost Pool First Incoming Second
Incoming
Council
Support - Fiscal
Council
Support -
Personnel
Council
SupportAgendas
5 Non-Dept $283.61 $84.59 $122.73 $122.73 $122.73
Subtotal - 001-0001 NonDepartmental $283.61 $84.59 $122.73 $122.73 $122.73 10 Council Support - Fiscal $0.00 $92.23 $30.74 $30.74 $30.7410 Council Support - Personnel $0.00 $1,508.38 $502.79 $502.79 $502.7910 Council Support-Agendas $0.00 $3,631.01 $1,210.34 $1,210.34 $1,210.34 Subtotal - 001-1000 City Council $0.00 $5,231.61 $1,743.87 $1,743.87 $1,743.87 15 City Mgr Support-Fiscal $0.00 $855.91 $285.30 $285.30 $285.3015 City Mgt Support-Personnel $0.00 $13,998.58 $4,666.19 $4,666.19 $4,666.19 Subtotal - 001-1200 City Manager $0.00 $14,854.49 $4,951.50 $4,951.50 $4,951.50 17 Public Information $0.00 $3,413.04 $1,137.68 $1,137.68 $1,137.68 Subtotal - 001-1220 PublicInformation
$0.00 $3,413.04 $1,137.68 $1,137.68 $1,137.68
20 HR Support $0.00 $9,110.76 $3,036.92 $3,036.92 $3,036.92 Subtotal - 001-1300 HumanResources
$0.00 $9,110.76 $3,036.92 $3,036.92 $3,036.92
25 City Clerk Support-Fiscal $0.00 $30.98 $10.33 $10.33 $10.3325 City Clerk Support-Personnel $0.00 $506.66 $168.89 $168.89 $168.8925 City Clerk Support-Agendas $0.00 $6,098.23 $2,032.74 $2,032.74 $2,032.7425 City Clerk Support-Boards & Comm $0.00 $4,390.73 $1,463.58 $1,463.58 $1,463.58 Subtotal - 001-1400 City Clerk $0.00 $11,026.60 $3,675.53 $3,675.53 $3,675.53 26 001-1800 City Attorney $0.00 $17,040.37 $5,680.12 $5,680.12 $5,680.12 Subtotal - 001-1800 City Attorney $0.00 $17,040.37 $5,680.12 $5,680.12 $5,680.12 30 Budget $0.00 $642.16 $214.05 $214.05 $214.0530 Gen'l Accounting $0.00 $1,974.59 $658.20 $658.20 $658.2030 Payroll $0.00 $6,476.04 $2,158.68 $2,158.68 $2,158.6830 Accounts Payable $0.00 $4,186.92 $1,395.64 $1,395.64 $1,395.6430 Business License $0.00 $180.20 $60.07 $60.07 $60.0730 AR (Non-Utility Billing) $0.00 $2,429.90 $809.97 $809.97 $809.97 Subtotal - 001-1900 Fiscal Services $0.00 $15,889.80 $5,296.60 $5,296.60 $5,296.60 35 # of POs $0.00 $2,084.91 $694.97 $694.97 $694.9735 $ Amount of POs $0.00 $375.66 $125.22 $125.22 $125.22 Subtotal - 001-1910 Purchasing $0.00 $2,460.57 $820.19 $820.19 $820.19 36 001-2060 TV Government Access $0.00 $4,939.85 $1,646.62 $1,646.62 $1,646.62 Prepared by Client Page 24
715
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 10: 001-1000 City Council Seq # Department/Cost Pool First Incoming Second
Incoming
Council
Support - Fiscal
Council
Support -
Personnel
Council
SupportAgendas
Subtotal - 001-2060 TV GovernmentAccess
$0.00 $4,939.85 $1,646.62 $1,646.62 $1,646.62
63 Liability Insurance (Exp) $0.00 $4,347.10 $1,449.03 $1,449.03 $1,449.0363 Liability Insurance (FTE) $0.00 $19,852.88 $6,617.63 $6,617.63 $6,617.63 Subtotal - 700-5040 LiabilityInsurance
$0.00 $24,199.97 $8,066.66 $8,066.66 $8,066.66
65 # of FTEs $0.00 $36,592.89 $12,197.63 $12,197.63 $12,197.63 Subtotal - 700-5300 City Attorney $0.00 $36,592.89 $12,197.63 $12,197.63 $12,197.63 67 Info Services Support $0.00 $18,198.76 $6,066.25 $6,066.25 $6,066.2567 Phone Support $0.00 $4,379.35 $1,459.78 $1,459.78 $1,459.7867 Security $0.00 $12,796.16 $4,265.39 $4,265.39 $4,265.39 Subtotal - 703-3700 InformationSystems Services
$0.00 $35,374.26 $11,791.42 $11,791.42 $11,791.42
68 City Hall $0.00 $12,249.35 $4,083.12 $4,083.12 $4,083.12 Subtotal - 704-3200 BuildingMaintenance
$0.00 $12,249.35 $4,083.12 $4,083.12 $4,083.12
69 Central Services- Fiscal $0.00 $1,777.39 $592.46 $592.46 $592.4669 Central Services- Personnel $0.00 $29,069.74 $9,689.91 $9,689.91 $9,689.91 Subtotal - 705-4500 Central Services $0.00 $30,847.13 $10,282.38 $10,282.38 $10,282.38 Total Incoming $283.61 $223,315.29 $74,532.97 $74,532.97 $74,532.97C. Total Allocated $419,389.64 $139,796.55 $139,796.55 $139,796.55
33.33% 33.33% 33.33%
Prepared by Client Page 25
716
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Council Support - Fiscal Seq. 10: 001-1000 City Council Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
5 001-0001 Non-Departmental 203,465.85 0.15% $95.84 $0.00 $95.84 $0.00 $95.84 10 001-1000 City Council 195,790.74 0.14% $92.23 $0.00 $92.23 $0.00 $92.2315 001-1200 City Manager 1,219,369.03 0.88% $574.38 $0.00 $574.38 $656.06 $1,230.4417 001-1220 Public Information 143,880.64 0.1% $67.77 $0.00 $67.77 $77.41 $145.1918 001-1230 Grants Management 137,722.42 0.1% $64.87 $0.00 $64.87 $74.10 $138.9720 001-1300 Human Resources 374,733.89 0.27% $176.52 $0.00 $176.52 $201.62 $378.1425 001-1400 City Clerk 185,205.24 0.13% $87.24 $0.00 $87.24 $99.65 $186.8926 001-1800 City Attorney 766,758.17 0.55% $361.18 $0.00 $361.18 $412.54 $773.7230 001-1900 Fiscal Services 1,772,346.93 1.28% $834.85 $0.00 $834.85 $953.58 $1,788.4335 001-1910 Purchasing 586,114.71 0.42% $276.09 $0.00 $276.09 $315.35 $591.4336 001-2060 TV Government Access 196,712.55 0.14% $92.66 $0.00 $92.66 $105.84 $198.5062 700-5030 Unemployment Insurance 51,470.69 0.04% $24.24 $0.00 $24.24 $27.69 $51.9463 700-5040 Liability Insurance 3,558,737.58 2.56% $1,676.32 $0.00 $1,676.32 $1,914.72 $3,591.0465 700-5300 City Attorney 1,102,543.23 0.79% $519.35 $0.00 $519.35 $593.21 $1,112.5566 702-3800 Fleet Maintenance 1,764,161.15 1.27% $831.00 $0.00 $831.00 $949.18 $1,780.1767 703-3700 Information Systems Services 1,604,626.66 1.16% $755.85 $0.00 $755.85 $863.34 $1,619.1968 704-3200 Building Maintenance 911,423.93 0.66% $429.32 $0.00 $429.32 $490.38 $919.7069 705-4500 Central Services 2,344,673.44 1.69% $1,104.44 $0.00 $1,104.44 $1,261.51 $2,365.9671 761-3100 Account & Collection Service 2,649,716.75 1.91% $1,248.13 $0.00 $1,248.13 $1,425.64 $2,673.7772 761-3110 Meter Reading & Service 615,822.54 0.44% $290.08 $0.00 $290.08 $331.33 $621.4180 001-1210 Economic Development 343,439.71 0.25% $161.77 $0.00 $161.77 $184.78 $346.5685 001-1500 Elections 383.40 0% $0.18 $0.00 $0.18 $0.21 $0.3995 001-2200 Police 12,787,907.17 9.22% $6,023.65 $0.00 $6,023.65 $6,880.33 $12,903.98 100 001-2210 Dispatch 1,296,965.41 0.93% $610.93 $0.00 $610.93 $697.81 $1,308.74105 001-2300 Animal Control 279,184.55 0.2% $131.51 $0.00 $131.51 $150.21 $281.72110 001-2400 Fire 3,882,928.46 2.8% $1,829.03 $0.00 $1,829.03 $2,089.15 $3,918.17115 001-2700 Building & Safety 1,397,301.95 1.01% $658.19 $0.00 $658.19 $751.80 $1,409.99120 001-2740 Code Enforcement 581,490.21 0.42% $273.91 $0.00 $273.91 $312.86 $586.77125 001-2800 Planning 1,076,844.26 0.78% $507.24 $0.00 $507.24 $579.38 $1,086.62130 001-3000 Engineering 2,122,842.18 1.53% $999.95 $0.00 $999.95 $1,142.16 $2,142.11135 001-3600 Parks 1,232,819.27 0.89% $580.71 $0.00 $580.71 $663.30 $1,244.01140 001-4000 Recreation 1,040,921.74 0.75% $490.32 $0.00 $490.32 $560.05 $1,050.37145 001-4010 Aquatics 350,135.19 0.25% $164.93 $0.00 $164.93 $188.38 $353.31 Prepared by Client Page 26
717
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Council Support - Fiscal Seq. 10: 001-1000 City Council Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
150 001-4020 Day Care 30,059.07 0.02% $14.16 $0.00 $14.16 $16.17 $30.33155 001-4050 Senior Center 199,545.96 0.14% $93.99 $0.00 $93.99 $107.36 $201.36160 001-5400 Community Enhancement 160,658.34 0.12% $75.68 $0.00 $75.68 $86.44 $162.12165 002 Developer Deposit Fund 540,124.83 0.39% $254.42 $0.00 $254.42 $290.61 $545.03170 005 SA Adminstration 2,512.44 0% $1.18 $0.00 $1.18 $1.35 $2.54175 100 Gas Tax Street 2,462,459.43 1.77% $1,159.92 $0.00 $1,159.92 $1,324.89 $2,484.81180 101 Measure A Street 1,414,405.54 1.02% $666.25 $0.00 $666.25 $761.00 $1,427.24185 102 RMRA (SB1) Gas Tax 762,549.03 0.55% $359.19 $0.00 $359.19 $410.28 $769.47190 110 C.D.B.G. 95,274.32 0.07% $44.88 $0.00 $44.88 $51.26 $96.14200 132 Air Quality Improvement 18,524.48 0.01% $8.73 $0.00 $8.73 $9.97 $18.69210 148 Supplemental Law Enforcement 21,051.74 0.02% $9.92 $0.00 $9.92 $11.33 $21.24215 150 State Park Bond Act 28.52 0% $0.01 $0.00 $0.01 $0.02 $0.03220 200 Special Donations 1,305.96 0% $0.62 $0.00 $0.62 $0.70 $1.32230 201-4050 Senior Center 1,622.90 0% $0.76 $0.00 $0.76 $0.87 $1.64235 201-4060 Senior Center Advisory Board 442.02 0% $0.21 $0.00 $0.21 $0.24 $0.45240 202 Animal Control Reserve 28.52 0% $0.01 $0.00 $0.01 $0.02 $0.03245 203 Police Volunteer 199.36 0% $0.09 $0.00 $0.09 $0.11 $0.20247 222 American Rescue Plan Act 2,599,126.84 1.87% $1,224.30 $0.00 $1,224.30 $1,398.42 $2,622.72265 370 Area Police Computer (001) 191.85 0% $0.09 $0.00 $0.09 $0.10 $0.19270 375 Fair Oaks #2004-1 Debt Service 191,476.17 0.14% $90.19 $0.00 $90.19 $103.02 $193.21275 376 Cameo Homes (001) 310.00 0% $0.15 $0.00 $0.15 $0.17 $0.31280 400 Police Facilities Development 193.88 0% $0.09 $0.00 $0.09 $0.10 $0.20285 410 Fire Facility Development 210.96 0% $0.10 $0.00 $0.10 $0.11 $0.21290 420 Traffic Control Facility 7,559.16 0.01% $3.56 $0.00 $3.56 $4.07 $7.63300 430 General Facilities 163,011.51 0.12% $76.79 $0.00 $76.79 $87.71 $164.49310 444 Wilson Median 136.84 0% $0.06 $0.00 $0.06 $0.07 $0.14315 451 Park Development 293,986.12 0.21% $138.48 $0.00 $138.48 $158.17 $296.65320 470 Capital Improvement 88.40 0% $0.04 $0.00 $0.04 $0.05 $0.09325 600 Airport 504,052.77 0.36% $237.43 $0.00 $237.43 $271.20 $508.63335 610 5800 Fixed Route 3,700,651.16 2.67% $1,743.17 $0.00 $1,743.17 $1,991.08 $3,734.24340 610 5850 Dial-A-Ride 455,574.88 0.33% $214.60 $0.00 $214.60 $245.11 $459.71345 660 Water Operations 13,053,659.13 9.41% $6,148.83 $0.00 $6,148.83 $7,023.31 $13,172.15350 661 Water Capital Facility Fee 1,920,460.61 1.38% $904.62 $0.00 $904.62 $1,033.27 $1,937.89 Prepared by Client Page 27
718
Allocation Basis Units: Total Operating Budget
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Council Support - Fiscal Seq. 10: 001-1000 City Council Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
355 662 Irrigation Water 2,472.46 0% $1.16 $0.00 $1.16 $1.33 $2.49360 663 BUA Water Capital Project 0.01 0% $0.00 $0.00 $0.00 $0.00 $0.00365 669 BUA Water Debt Service 691,281.84 0.5% $325.62 $0.00 $325.62 $371.93 $697.56375 670-7000 Electric 19,296,748.73 13.91% $9,089.60 $0.00 $9,089.60 $10,382.31 $19,471.91380 670-7010 Generation & Transmission 22,538,256.14 16.24% $10,616.49 $0.00 $10,616.49 $12,126.35 $22,742.84390 673 Electric Improvement 4,254,170.20 3.07% $2,003.90 $0.00 $2,003.90 $2,288.89 $4,292.79395 674 2007/2015 Elec Rev Bond Project 24,238.13 0.02% $11.42 $0.00 $11.42 $13.04 $24.46400 675 Public Benefit 564,420.35 0.41% $265.87 $0.00 $265.87 $303.68 $569.54405 678 2007 Elec Rev Bond Debt Service 986,371.34 0.71% $464.62 $0.00 $464.62 $530.70 $995.32410 680 Wastewater Operations 5,151,131.35 3.71% $2,426.40 $0.00 $2,426.40 $2,771.48 $5,197.89415 681 Wastewater Capital Facility Fees 42,993.09 0.03% $20.25 $0.00 $20.25 $23.13 $43.38420 682 Wastewater Tertiary 1,782.49 0% $0.84 $0.00 $0.84 $0.96 $1.80425 683 BUA WWtr Capital Project 2,313.63 0% $1.09 $0.00 $1.09 $1.24 $2.33435 689 BUA Wastewater Debt Service 54,710.31 0.04% $25.77 $0.00 $25.77 $29.44 $55.21440 001-9600 Refuse 1,058,891.78 0.76% $498.78 $0.00 $498.78 $569.72 $1,068.50475 805 Redevelopment Obligation Retirement Fund
2,421,960.12 1.75% $1,140.85 $0.00 $1,140.85 $1,303.10 $2,443.94 480 810 Successor Housing Agency 748,804.26 0.54% $352.72 $0.00 $352.72 $402.88 $755.60485 830 Debt Service 944,943.63 0.68% $445.11 $0.00 $445.11 $508.41 $953.52490 840 BEA Capital Project 73,761.58 0.05% $34.74 $0.00 $34.74 $39.69 $74.43495 841 BEA L/M Capital Project 45.60 0% $0.02 $0.00 $0.02 $0.02 $0.05500 850 Successor Agency 15,132.00 0.01% $7.13 $0.00 $7.13 $8.14 $15.27530 Unallowable & Genl Govt 4,497,556.24 3.24% $2,118.54 $0.00 $2,118.54 $2,419.84 $4,538.38 SubTotal 138,751,907.66 100% $65,358.12 $0.00 $65,358.12 $74,438.43 $139,796.55Direct Bills $0.00 $0.00Total $65,358.12 $139,796.55 Prepared by Client Page 28
719
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: Council Support - Personnel Seq. 10: 001-1000 City Council Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5.00 2.31% $1,508.38 $0.00 $1,508.38 $0.00 $1,508.3815 001-1200 City Manager 7.00 3.23% $2,111.73 $0.00 $2,111.73 $2,461.94 $4,573.6717 001-1220 Public Information 1.00 0.46% $301.68 $0.00 $301.68 $351.71 $653.3818 001-1230 Grants Management 1.00 0.46% $301.68 $0.00 $301.68 $351.71 $653.3820 001-1300 Human Resources 4.00 1.85% $1,206.70 $0.00 $1,206.70 $1,406.82 $2,613.5325 001-1400 City Clerk 2.00 0.92% $603.35 $0.00 $603.35 $703.41 $1,306.7630 001-1900 Fiscal Services 11.00 5.08% $3,318.44 $0.00 $3,318.44 $3,868.76 $7,187.2035 001-1910 Purchasing 4.00 1.85% $1,206.70 $0.00 $1,206.70 $1,406.82 $2,613.5336 001-2060 TV Government Access 1.00 0.46% $301.68 $0.00 $301.68 $351.71 $653.3862 700-5030 Unemployment Insurance 0.25 0.12% $75.42 $0.00 $75.42 $87.93 $163.3563 700-5040 Liability Insurance 0.85 0.39% $256.42 $0.00 $256.42 $298.95 $555.3766 702-3800 Fleet Maintenance 4.00 1.85% $1,206.70 $0.00 $1,206.70 $1,406.82 $2,613.5367 703-3700 Information Systems Services 4.00 1.85% $1,206.70 $0.00 $1,206.70 $1,406.82 $2,613.5368 704-3200 Building Maintenance 3.00 1.38% $905.03 $0.00 $905.03 $1,055.12 $1,960.1471 761-3100 Account & Collection Service 8.00 3.69% $2,413.41 $0.00 $2,413.41 $2,813.64 $5,227.0572 761-3110 Meter Reading & Service 4.00 1.85% $1,206.70 $0.00 $1,206.70 $1,406.82 $2,613.5380 001-1210 Economic Development 1.00 0.46% $301.68 $0.00 $301.68 $351.71 $653.3895 001-2200 Police 39.00 18% $11,765.37 $0.00 $11,765.37 $13,716.51 $25,481.87 100 001-2210 Dispatch 6.00 2.77% $1,810.06 $0.00 $1,810.06 $2,110.23 $3,920.29105 001-2300 Animal Control 1.00 0.46% $301.68 $0.00 $301.68 $351.71 $653.38115 001-2700 Building & Safety 4.00 1.85% $1,206.70 $0.00 $1,206.70 $1,406.82 $2,613.53120 001-2740 Code Enforcement 1.00 0.46% $301.68 $0.00 $301.68 $351.71 $653.38125 001-2800 Planning 4.00 1.85% $1,206.70 $0.00 $1,206.70 $1,406.82 $2,613.53130 001-3000 Engineering 4.00 1.85% $1,206.70 $0.00 $1,206.70 $1,406.82 $2,613.53135 001-3600 Parks 3.00 1.38% $905.03 $0.00 $905.03 $1,055.12 $1,960.14140 001-4000 Recreation 7.50 3.46% $2,262.57 $0.00 $2,262.57 $2,637.79 $4,900.36145 001-4010 Aquatics 4.95 2.28% $1,493.30 $0.00 $1,493.30 $1,740.94 $3,234.24155 001-4050 Senior Center 1.00 0.46% $301.68 $0.00 $301.68 $351.71 $653.38175 100 Gas Tax Street 5.00 2.31% $1,508.38 $0.00 $1,508.38 $1,758.53 $3,266.91325 600 Airport 2.00 0.92% $603.35 $0.00 $603.35 $703.41 $1,306.76335 610 5800 Fixed Route 12.00 5.54% $3,620.11 $0.00 $3,620.11 $4,220.46 $7,840.58340 610 5850 Dial-A-Ride 1.00 0.46% $301.68 $0.00 $301.68 $351.71 $653.38345 660 Water Operations 21.00 9.69% $6,335.20 $0.00 $6,335.20 $7,385.81 $13,721.01 Prepared by Client Page 29
720
Allocation Basis Units: # of FTEs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: Council Support - Personnel Seq. 10: 001-1000 City Council Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
375 670-7000 Electric 30.00 13.85% $9,050.28 $0.00 $9,050.28 $10,551.16 $19,601.44380 670-7010 Generation & Transmission 1.00 0.46% $301.68 $0.00 $301.68 $351.71 $653.38410 680 Wastewater Operations 4.00 1.85% $1,206.70 $0.00 $1,206.70 $1,406.82 $2,613.53440 001-9600 Refuse 2.10 0.97% $633.52 $0.00 $633.52 $738.58 $1,372.10530 Unallowable & Genl Govt 2.00 0.92% $603.35 $0.00 $603.35 $703.41 $1,306.76 SubTotal 216.65 100% $65,358.12 $0.00 $65,358.12 $74,438.43 $139,796.55Direct Bills $0.00 $0.00Total $65,358.12 $139,796.55 Prepared by Client Page 30
721
Allocation Basis Units: # of Council Agenda Items
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 3: Council Support-Agendas Seq. 10: 001-1000 City Council Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 10 5.56% $3,631.01 $0.00 $3,631.01 $0.00 $3,631.0115 001-1200 City Manager 18 10% $6,535.81 $0.00 $6,535.81 $7,881.72 $14,417.5318 001-1230 Grants Management 3 1.67% $1,089.30 $0.00 $1,089.30 $1,313.62 $2,402.9220 001-1300 Human Resources 7 3.89% $2,541.70 $0.00 $2,541.70 $3,065.11 $5,606.8230 001-1900 Fiscal Services 22 12.22% $7,988.21 $0.00 $7,988.21 $9,633.21 $17,621.4271 761-3100 Account & Collection Service 3 1.67% $1,089.30 $0.00 $1,089.30 $1,313.62 $2,402.9295 001-2200 Police 10 5.56% $3,631.01 $0.00 $3,631.01 $4,378.73 $8,009.74 110 001-2400 Fire 4 2.22% $1,452.40 $0.00 $1,452.40 $1,751.49 $3,203.90115 001-2700 Building & Safety 1 0.56% $363.10 $0.00 $363.10 $437.87 $800.97120 001-2740 Code Enforcement 2 1.11% $726.20 $0.00 $726.20 $875.75 $1,601.95125 001-2800 Planning 21 11.67% $7,625.11 $0.00 $7,625.11 $9,195.34 $16,820.45130 001-3000 Engineering 13 7.22% $4,720.31 $0.00 $4,720.31 $5,692.35 $10,412.66135 001-3600 Parks 4 2.22% $1,452.40 $0.00 $1,452.40 $1,751.49 $3,203.90140 001-4000 Recreation 2 1.11% $726.20 $0.00 $726.20 $875.75 $1,601.95170 005 SA Adminstration 12 6.67% $4,357.21 $0.00 $4,357.21 $5,254.48 $9,611.69180 101 Measure A Street 1 0.56% $363.10 $0.00 $363.10 $437.87 $800.97300 430 General Facilities 4 2.22% $1,452.40 $0.00 $1,452.40 $1,751.49 $3,203.90320 470 Capital Improvement 2 1.11% $726.20 $0.00 $726.20 $875.75 $1,601.95335 610 5800 Fixed Route 7 3.89% $2,541.70 $0.00 $2,541.70 $3,065.11 $5,606.82345 660 Water Operations 4 2.22% $1,452.40 $0.00 $1,452.40 $1,751.49 $3,203.90375 670-7000 Electric 19 10.56% $6,898.91 $0.00 $6,898.91 $8,319.59 $15,218.50410 680 Wastewater Operations 3 1.67% $1,089.30 $0.00 $1,089.30 $1,313.62 $2,402.92435 689 BUA Wastewater Debt Service 4 2.22% $1,452.40 $0.00 $1,452.40 $1,751.49 $3,203.90530 Unallowable & Genl Govt 4 2.22% $1,452.40 $0.00 $1,452.40 $1,751.49 $3,203.90 SubTotal 180 100% $65,358.12 $0.00 $65,358.12 $74,438.43 $139,796.55Direct Bills $0.00 $0.00Total $65,358.12 $139,796.55 Prepared by Client Page 31
722
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 10: 001-1000 City Council
Seq # Department Name Council
Support - Fiscal
Council
Support -
Personnel
Council
SupportAgendas
Total
R Residual Costs $0.00 $0.00 $0.00 $0.00
5 001-0001 Non-Departmental $95.84 $0.00 $0.00 $95.84
10 001-1000 City Council $92.23 $1,508.38 $3,631.01 $5,231.6115 001-1200 City Manager $1,230.44 $4,573.67 $14,417.53 $20,221.6317 001-1220 Public Information $145.19 $653.38 $0.00 $798.5718 001-1230 Grants Management $138.97 $653.38 $2,402.92 $3,195.2820 001-1300 Human Resources $378.14 $2,613.53 $5,606.82 $8,598.4825 001-1400 City Clerk $186.89 $1,306.76 $0.00 $1,493.6526 001-1800 City Attorney $773.72 $0.00 $0.00 $773.7230 001-1900 Fiscal Services $1,788.43 $7,187.20 $17,621.42 $26,597.0535 001-1910 Purchasing $591.43 $2,613.53 $0.00 $3,204.9636 001-2060 TV Government Access $198.50 $653.38 $0.00 $851.8862 700-5030 Unemployment Insurance $51.94 $163.35 $0.00 $215.2863 700-5040 Liability Insurance $3,591.04 $555.37 $0.00 $4,146.4165 700-5300 City Attorney $1,112.55 $0.00 $0.00 $1,112.5566 702-3800 Fleet Maintenance $1,780.17 $2,613.53 $0.00 $4,393.7067 703-3700 Information Systems Services $1,619.19 $2,613.53 $0.00 $4,232.7268 704-3200 Building Maintenance $919.70 $1,960.14 $0.00 $2,879.8469 705-4500 Central Services $2,365.96 $0.00 $0.00 $2,365.9671 761-3100 Account & Collection Service $2,673.77 $5,227.05 $2,402.92 $10,303.7472 761-3110 Meter Reading & Service $621.41 $2,613.53 $0.00 $3,234.9480 001-1210 Economic Development $346.56 $653.38 $0.00 $999.9485 001-1500 Elections $0.39 $0.00 $0.00 $0.3995 001-2200 Police $12,903.98 $25,481.87 $8,009.74 $46,395.59 100 001-2210 Dispatch $1,308.74 $3,920.29 $0.00 $5,229.03105 001-2300 Animal Control $281.72 $653.38 $0.00 $935.10110 001-2400 Fire $3,918.17 $0.00 $3,203.90 $7,122.07115 001-2700 Building & Safety $1,409.99 $2,613.53 $800.97 $4,824.48120 001-2740 Code Enforcement $586.77 $653.38 $1,601.95 $2,842.10125 001-2800 Planning $1,086.62 $2,613.53 $16,820.45 $20,520.59130 001-3000 Engineering $2,142.11 $2,613.53 $10,412.66 $15,168.30135 001-3600 Parks $1,244.01 $1,960.14 $3,203.90 $6,408.05140 001-4000 Recreation $1,050.37 $4,900.36 $1,601.95 $7,552.68145 001-4010 Aquatics $353.31 $3,234.24 $0.00 $3,587.55 Prepared by Client Page 32
723
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 10: 001-1000 City Council
Seq # Department Name Council
Support - Fiscal
Council
Support -
Personnel
Council
SupportAgendas
Total
150 001-4020 Day Care $30.33 $0.00 $0.00 $30.33155 001-4050 Senior Center $201.36 $653.38 $0.00 $854.74160 001-5400 Community Enhancement $162.12 $0.00 $0.00 $162.12165 002 Developer Deposit Fund $545.03 $0.00 $0.00 $545.03170 005 SA Adminstration $2.54 $0.00 $9,611.69 $9,614.22175 100 Gas Tax Street $2,484.81 $3,266.91 $0.00 $5,751.72180 101 Measure A Street $1,427.24 $0.00 $800.97 $2,228.22185 102 RMRA (SB1) Gas Tax $769.47 $0.00 $0.00 $769.47190 110 C.D.B.G. $96.14 $0.00 $0.00 $96.14200 132 Air Quality Improvement $18.69 $0.00 $0.00 $18.69210 148 Supplemental Law Enforcement $21.24 $0.00 $0.00 $21.24215 150 State Park Bond Act $0.03 $0.00 $0.00 $0.03220 200 Special Donations $1.32 $0.00 $0.00 $1.32230 201-4050 Senior Center $1.64 $0.00 $0.00 $1.64235 201-4060 Senior Center Advisory Board $0.45 $0.00 $0.00 $0.45240 202 Animal Control Reserve $0.03 $0.00 $0.00 $0.03245 203 Police Volunteer $0.20 $0.00 $0.00 $0.20247 222 American Rescue Plan Act $2,622.72 $0.00 $0.00 $2,622.72265 370 Area Police Computer (001) $0.19 $0.00 $0.00 $0.19270 375 Fair Oaks #2004-1 Debt Service $193.21 $0.00 $0.00 $193.21275 376 Cameo Homes (001) $0.31 $0.00 $0.00 $0.31280 400 Police Facilities Development $0.20 $0.00 $0.00 $0.20285 410 Fire Facility Development $0.21 $0.00 $0.00 $0.21290 420 Traffic Control Facility $7.63 $0.00 $0.00 $7.63300 430 General Facilities $164.49 $0.00 $3,203.90 $3,368.39310 444 Wilson Median $0.14 $0.00 $0.00 $0.14315 451 Park Development $296.65 $0.00 $0.00 $296.65320 470 Capital Improvement $0.09 $0.00 $1,601.95 $1,602.04325 600 Airport $508.63 $1,306.76 $0.00 $1,815.39335 610 5800 Fixed Route $3,734.24 $7,840.58 $5,606.82 $17,181.63340 610 5850 Dial-A-Ride $459.71 $653.38 $0.00 $1,113.09345 660 Water Operations $13,172.15 $13,721.01 $3,203.90 $30,097.05350 661 Water Capital Facility Fee $1,937.89 $0.00 $0.00 $1,937.89355 662 Irrigation Water $2.49 $0.00 $0.00 $2.49 Prepared by Client Page 33
724
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 10: 001-1000 City Council
Seq # Department Name Council
Support - Fiscal
Council
Support -
Personnel
Council
SupportAgendas
Total
360 663 BUA Water Capital Project $0.00 $0.00 $0.00 $0.00365 669 BUA Water Debt Service $697.56 $0.00 $0.00 $697.56375 670-7000 Electric $19,471.91 $19,601.44 $15,218.50 $54,291.85380 670-7010 Generation & Transmission $22,742.84 $653.38 $0.00 $23,396.22390 673 Electric Improvement $4,292.79 $0.00 $0.00 $4,292.79395 674 2007/2015 Elec Rev Bond Project $24.46 $0.00 $0.00 $24.46400 675 Public Benefit $569.54 $0.00 $0.00 $569.54405 678 2007 Elec Rev Bond Debt Service $995.32 $0.00 $0.00 $995.32410 680 Wastewater Operations $5,197.89 $2,613.53 $2,402.92 $10,214.33415 681 Wastewater Capital Facility Fees $43.38 $0.00 $0.00 $43.38420 682 Wastewater Tertiary $1.80 $0.00 $0.00 $1.80425 683 BUA WWtr Capital Project $2.33 $0.00 $0.00 $2.33435 689 BUA Wastewater Debt Service $55.21 $0.00 $3,203.90 $3,259.10440 001-9600 Refuse $1,068.50 $1,372.10 $0.00 $2,440.60475 805 Redevelopment Obligation Retirement Fund
$2,443.94 $0.00 $0.00 $2,443.94
480 810 Successor Housing Agency $755.60 $0.00 $0.00 $755.60485 830 Debt Service $953.52 $0.00 $0.00 $953.52490 840 BEA Capital Project $74.43 $0.00 $0.00 $74.43495 841 BEA L/M Capital Project $0.05 $0.00 $0.00 $0.05500 850 Successor Agency $15.27 $0.00 $0.00 $15.27530 Unallowable & Genl Govt $4,538.38 $1,306.76 $3,203.90 $9,049.04 Direct Bills $0.00 $0.00 $0.00 $0.00Total $139,796.55 $139,796.55 $139,796.55 $419,389.64 Prepared by Client Page 34
725
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-1200 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.
Prepared by Client Page 35 726
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 15: 001-1200 City ManagerDescription Type Amount General Admin City Mgr Support-Fiscal
City Mgt
SupportPersonnel
Personnel Costs Salaries $0.00 $0.00 $0.00 $0.00 Fringe Benefits S $369,909.82 $0.00 $184,954.91 $184,954.91Subtotal - Personnel Costs $369,909.82 $0.00 $184,954.91 $184,954.91Services & Supplies Cost CAPITAL EXPENDITURES D $17,240.00 $0.00 $0.00 $0.00 CONTRACT SVC REPAIR/MAINT S $0.00 $0.00 $0.00 $0.00 CONTRACT SVC-EMPLOYEE SPC S $445.09 $0.00 $222.54 $222.54 CONTRACT SVC-PROFESSIONAL S $51,619.06 $0.00 $25,809.53 $25,809.53 CONTRACTUAL SERVICES S $13,291.34 $0.00 $6,645.67 $6,645.67 CONTRACTUAL SVC-UTILITIES S $3,272.40 $0.00 $1,636.20 $1,636.20 DEPARTMENTAL SUPPLIES S $116.88 $0.00 $58.44 $58.44 INTERFUND SERVICE PYMTS S $52,035.16 $0.00 $26,017.58 $26,017.58 MANAGEMENT AND SUPPORT S $2,405.62 $0.00 $1,202.81 $1,202.81 NONCAPITALIZED ASSETS S $3,300.63 $0.00 $1,650.32 $1,650.32 SALARY & WAGES S1 $704,951.16 $0.00 $352,475.58 $352,475.58 SUNDRY CHARGES/SPC PRGRMS S $781.87 $0.00 $390.94 $390.94Subtotal - Services & Supplies $849,459.21 $0.00 $416,109.60 $416,109.60Department Cost Total $1,219,369.03 $0.00 $601,064.52 $601,064.52Adjustments to Cost CAPITAL EXPENDITURES D -$17,240.00 $0.00 $0.00 $0.00Subtotal - Adjustments -$17,240.00 0 0 0Total Costs After Adjustments $1,202,129.03 $0.00 $601,064.52 $601,064.52General Admin Distribution $0.00 $0.00 $0.00Grand Total $1,202,129.03 $0.00 $601,064.52 $601,064.52 Prepared by Client Page 36
727
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 15: 001-1200 City Manager Seq # Department/Cost Pool First Incoming Second
Incoming
City Mgr
Support-Fiscal
City Mgt
SupportPersonnel
5 Non-Dept $1,766.27 $526.80 $1,146.54 $1,146.54
Subtotal - 001-0001 NonDepartmental $1,766.27 $526.80 $1,146.54 $1,146.54 10 Council Support - Fiscal $574.38 $656.06 $615.22 $615.2210 Council Support - Personnel $2,111.73 $2,461.94 $2,286.83 $2,286.8310 Council Support-Agendas $6,535.81 $7,881.72 $7,208.76 $7,208.76 Subtotal - 001-1000 City Council $9,221.92 $10,999.72 $10,110.82 $10,110.82 15 City Mgr Support-Fiscal $0.00 $5,330.51 $2,665.26 $2,665.2615 City Mgt Support-Personnel $0.00 $19,598.02 $9,799.01 $9,799.01 Subtotal - 001-1200 City Manager $0.00 $24,928.53 $12,464.26 $12,464.26 17 Public Information $0.00 $4,778.26 $2,389.13 $2,389.13 Subtotal - 001-1220 PublicInformation
$0.00 $4,778.26 $2,389.13 $2,389.13
18 Grants Mgmt $0.00 $3,774.43 $1,887.22 $1,887.22
Subtotal - 001-1230 GrantsManagement
$0.00 $3,774.43 $1,887.22 $1,887.22
20 HR Support $0.00 $12,755.06 $6,377.53 $6,377.53
Subtotal - 001-1300 HumanResources
$0.00 $12,755.06 $6,377.53 $6,377.53
25 City Clerk Support-Fiscal $0.00 $192.93 $96.47 $96.4725 City Clerk Support-Personnel $0.00 $709.33 $354.66 $354.6625 City Clerk Support-Agendas $0.00 $10,976.82 $5,488.41 $5,488.41 Subtotal - 001-1400 City Clerk $0.00 $11,879.07 $5,939.54 $5,939.54 26 001-1800 City Attorney $0.00 $23,856.52 $11,928.26 $11,928.26 Subtotal - 001-1800 City Attorney $0.00 $23,856.52 $11,928.26 $11,928.26 30 Budget $0.00 $3,999.29 $1,999.65 $1,999.6530 Gen'l Accounting $0.00 $4,001.83 $2,000.92 $2,000.9230 Payroll $0.00 $9,066.45 $4,533.23 $4,533.2330 Accounts Payable $0.00 $3,444.69 $1,722.35 $1,722.3530 Business License $0.00 $1,122.28 $561.14 $561.1430 AR (Non-Utility Billing) $0.00 $1,880.15 $940.07 $940.07 Subtotal - 001-1900 Fiscal Services $0.00 $23,514.70 $11,757.35 $11,757.35 35 # of POs $0.00 $2,366.65 $1,183.33 $1,183.3335 $ Amount of POs $0.00 $1,119.08 $559.54 $559.54 Subtotal - 001-1910 Purchasing $0.00 $3,485.73 $1,742.87 $1,742.87 Prepared by Client Page 37
728
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 15: 001-1200 City Manager Seq # Department/Cost Pool First Incoming Second
Incoming
City Mgr
Support-Fiscal
City Mgt
SupportPersonnel
36 001-2060 TV Government Access $0.00 $6,915.79 $3,457.90 $3,457.90 Subtotal - 001-2060 TV GovernmentAccess
$0.00 $6,915.79 $3,457.90 $3,457.90
62 Unemployment Ins $0.00 $7,031.21 $3,515.60 $3,515.60 Subtotal - 700-5030 UnemploymentInsurance
$0.00 $7,031.21 $3,515.60 $3,515.60
63 Liability Insurance (Exp) $0.00 $27,073.36 $13,536.68 $13,536.6863 Liability Insurance (FTE) $0.00 $27,794.03 $13,897.02 $13,897.02 Subtotal - 700-5040 LiabilityInsurance
$0.00 $54,867.39 $27,433.70 $27,433.70
65 Attorney Support $0.00 $14,304.84 $7,152.42 $7,152.4265 # of FTEs $0.00 $51,230.05 $25,615.02 $25,615.02 Subtotal - 700-5300 City Attorney $0.00 $65,534.89 $32,767.44 $32,767.44 66 Vehicle Maintenance $0.00 $364.72 $182.36 $182.3666 CNG Gas Contract $0.00 $1,156.27 $578.13 $578.13 Subtotal - 702-3800 FleetMaintenance
$0.00 $1,520.99 $760.50 $760.50
67 Info Services Support $0.00 $40,037.28 $20,018.64 $20,018.6467 Phone Support $0.00 $15,765.64 $7,882.82 $7,882.8267 Security $0.00 $17,914.62 $8,957.31 $8,957.31 Subtotal - 703-3700 InformationSystems Services
$0.00 $73,717.54 $36,858.77 $36,858.77
68 City Hall $0.00 $17,149.09 $8,574.55 $8,574.55
Subtotal - 704-3200 BuildingMaintenance
$0.00 $17,149.09 $8,574.55 $8,574.55
69 Central Services- Fiscal $0.00 $11,069.45 $5,534.72 $5,534.7269 Central Services- Personnel $0.00 $40,697.63 $20,348.82 $20,348.82 Subtotal - 705-4500 Central Services $0.00 $51,767.08 $25,883.54 $25,883.54 Total Incoming $10,988.19 $399,002.81 $204,995.50 $204,995.50C. Total Allocated $1,612,120.03 $806,060.01 $806,060.01 50% 50%
Prepared by Client Page 38
729
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: City Mgr Support-Fiscal Seq. 15: 001-1200 City Manager Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
5 001-0001 Non-Departmental 203,465.85 0.15% $889.46 $0.00 $889.46 $0.00 $889.46 10 001-1000 City Council 195,790.74 0.14% $855.91 $0.00 $855.91 $0.00 $855.9115 001-1200 City Manager 1,219,369.03 0.88% $5,330.51 $0.00 $5,330.51 $0.00 $5,330.5117 001-1220 Public Information 143,880.64 0.1% $628.98 $0.00 $628.98 $209.32 $838.3018 001-1230 Grants Management 137,722.42 0.1% $602.06 $0.00 $602.06 $200.36 $802.4220 001-1300 Human Resources 374,733.89 0.27% $1,638.16 $0.00 $1,638.16 $545.16 $2,183.3225 001-1400 City Clerk 185,205.24 0.13% $809.63 $0.00 $809.63 $269.44 $1,079.0726 001-1800 City Attorney 766,758.17 0.55% $3,351.91 $0.00 $3,351.91 $1,115.48 $4,467.3930 001-1900 Fiscal Services 1,772,346.93 1.28% $7,747.87 $0.00 $7,747.87 $2,578.41 $10,326.2835 001-1910 Purchasing 586,114.71 0.42% $2,562.22 $0.00 $2,562.22 $852.68 $3,414.9036 001-2060 TV Government Access 196,712.55 0.14% $859.94 $0.00 $859.94 $286.18 $1,146.1162 700-5030 Unemployment Insurance 51,470.69 0.04% $225.01 $0.00 $225.01 $74.88 $299.8963 700-5040 Liability Insurance 3,558,737.58 2.56% $15,557.14 $0.00 $15,557.14 $5,177.25 $20,734.3965 700-5300 City Attorney 1,102,543.23 0.79% $4,819.80 $0.00 $4,819.80 $1,603.98 $6,423.7866 702-3800 Fleet Maintenance 1,764,161.15 1.27% $7,712.09 $0.00 $7,712.09 $2,566.50 $10,278.5967 703-3700 Information Systems Services 1,604,626.66 1.16% $7,014.68 $0.00 $7,014.68 $2,334.41 $9,349.0968 704-3200 Building Maintenance 911,423.93 0.66% $3,984.32 $0.00 $3,984.32 $1,325.94 $5,310.2669 705-4500 Central Services 2,344,673.44 1.69% $10,249.82 $0.00 $10,249.82 $3,411.03 $13,660.8571 761-3100 Account & Collection Service 2,649,716.75 1.91% $11,583.33 $0.00 $11,583.33 $3,854.81 $15,438.1372 761-3110 Meter Reading & Service 615,822.54 0.44% $2,692.09 $0.00 $2,692.09 $895.90 $3,587.9980 001-1210 Economic Development 343,439.71 0.25% $1,501.36 $0.00 $1,501.36 $499.64 $2,000.9985 001-1500 Elections 383.40 0% $1.68 $0.00 $1.68 $0.56 $2.2395 001-2200 Police 12,787,907.17 9.22% $55,902.76 $0.00 $55,902.76 $18,603.84 $74,506.60 100 001-2210 Dispatch 1,296,965.41 0.93% $5,669.73 $0.00 $5,669.73 $1,886.82 $7,556.55105 001-2300 Animal Control 279,184.55 0.2% $1,220.46 $0.00 $1,220.46 $406.16 $1,626.62110 001-2400 Fire 3,882,928.46 2.8% $16,974.35 $0.00 $16,974.35 $5,648.88 $22,623.23115 001-2700 Building & Safety 1,397,301.95 1.01% $6,108.35 $0.00 $6,108.35 $2,032.79 $8,141.15120 001-2740 Code Enforcement 581,490.21 0.42% $2,542.00 $0.00 $2,542.00 $845.95 $3,387.96125 001-2800 Planning 1,076,844.26 0.78% $4,707.46 $0.00 $4,707.46 $1,566.59 $6,274.05130 001-3000 Engineering 2,122,842.18 1.53% $9,280.08 $0.00 $9,280.08 $3,088.31 $12,368.39135 001-3600 Parks 1,232,819.27 0.89% $5,389.31 $0.00 $5,389.31 $1,793.50 $7,182.82140 001-4000 Recreation 1,040,921.74 0.75% $4,550.42 $0.00 $4,550.42 $1,514.33 $6,064.76145 001-4010 Aquatics 350,135.19 0.25% $1,530.63 $0.00 $1,530.63 $509.38 $2,040.00 Prepared by Client Page 39
730
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: City Mgr Support-Fiscal Seq. 15: 001-1200 City Manager Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
150 001-4020 Day Care 30,059.07 0.02% $131.40 $0.00 $131.40 $43.73 $175.13155 001-4050 Senior Center 199,545.96 0.14% $872.32 $0.00 $872.32 $290.30 $1,162.62160 001-5400 Community Enhancement 160,658.34 0.12% $702.32 $0.00 $702.32 $233.73 $936.05165 002 Developer Deposit Fund 540,124.83 0.39% $2,361.17 $0.00 $2,361.17 $785.77 $3,146.95170 005 SA Adminstration 2,512.44 0% $10.98 $0.00 $10.98 $3.66 $14.64175 100 Gas Tax Street 2,462,459.43 1.77% $10,764.72 $0.00 $10,764.72 $3,582.38 $14,347.11180 101 Measure A Street 1,414,405.54 1.02% $6,183.12 $0.00 $6,183.12 $2,057.68 $8,240.80185 102 RMRA (SB1) Gas Tax 762,549.03 0.55% $3,333.51 $0.00 $3,333.51 $1,109.36 $4,442.86190 110 C.D.B.G. 95,274.32 0.07% $416.49 $0.00 $416.49 $138.61 $555.10200 132 Air Quality Improvement 18,524.48 0.01% $80.98 $0.00 $80.98 $26.95 $107.93210 148 Supplemental Law Enforcement 21,051.74 0.02% $92.03 $0.00 $92.03 $30.63 $122.65215 150 State Park Bond Act 28.52 0% $0.12 $0.00 $0.12 $0.04 $0.17220 200 Special Donations 1,305.96 0% $5.71 $0.00 $5.71 $1.90 $7.61230 201-4050 Senior Center 1,622.90 0% $7.09 $0.00 $7.09 $2.36 $9.46235 201-4060 Senior Center Advisory Board 442.02 0% $1.93 $0.00 $1.93 $0.64 $2.58240 202 Animal Control Reserve 28.52 0% $0.12 $0.00 $0.12 $0.04 $0.17245 203 Police Volunteer 199.36 0% $0.87 $0.00 $0.87 $0.29 $1.16247 222 American Rescue Plan Act 2,599,126.84 1.87% $11,362.17 $0.00 $11,362.17 $3,781.21 $15,143.38265 370 Area Police Computer (001) 191.85 0% $0.84 $0.00 $0.84 $0.28 $1.12270 375 Fair Oaks #2004-1 Debt Service 191,476.17 0.14% $837.04 $0.00 $837.04 $278.56 $1,115.60275 376 Cameo Homes (001) 310.00 0% $1.36 $0.00 $1.36 $0.45 $1.81280 400 Police Facilities Development 193.88 0% $0.85 $0.00 $0.85 $0.28 $1.13285 410 Fire Facility Development 210.96 0% $0.92 $0.00 $0.92 $0.31 $1.23290 420 Traffic Control Facility 7,559.16 0.01% $33.05 $0.00 $33.05 $11.00 $44.04300 430 General Facilities 163,011.51 0.12% $712.61 $0.00 $712.61 $237.15 $949.76310 444 Wilson Median 136.84 0% $0.60 $0.00 $0.60 $0.20 $0.80315 451 Park Development 293,986.12 0.21% $1,285.17 $0.00 $1,285.17 $427.69 $1,712.86320 470 Capital Improvement 88.40 0% $0.39 $0.00 $0.39 $0.13 $0.52325 600 Airport 504,052.77 0.36% $2,203.48 $0.00 $2,203.48 $733.30 $2,936.78335 610 5800 Fixed Route 3,700,651.16 2.67% $16,177.52 $0.00 $16,177.52 $5,383.70 $21,561.23340 610 5850 Dial-A-Ride 455,574.88 0.33% $1,991.56 $0.00 $1,991.56 $662.77 $2,654.33345 660 Water Operations 13,053,659.13 9.41% $57,064.51 $0.00 $57,064.51 $18,990.45 $76,054.96350 661 Water Capital Facility Fee 1,920,460.61 1.38% $8,395.36 $0.00 $8,395.36 $2,793.88 $11,189.24 Prepared by Client Page 40
731
Allocation Basis Units: Total Operating Budget
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: City Mgr Support-Fiscal Seq. 15: 001-1200 City Manager Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
355 662 Irrigation Water 2,472.46 0% $10.81 $0.00 $10.81 $3.60 $14.41360 663 BUA Water Capital Project 0.01 0% $0.00 $0.00 $0.00 $0.00 $0.00365 669 BUA Water Debt Service 691,281.84 0.5% $3,021.96 $0.00 $3,021.96 $1,005.68 $4,027.64375 670-7000 Electric 19,296,748.73 13.91% $84,356.38 $0.00 $84,356.38 $28,072.90 $112,429.28380 670-7010 Generation & Transmission 22,538,256.14 16.24% $98,526.74 $0.00 $98,526.74 $32,788.64 $131,315.38390 673 Electric Improvement 4,254,170.20 3.07% $18,597.25 $0.00 $18,597.25 $6,188.96 $24,786.21395 674 2007/2015 Elec Rev Bond Project 24,238.13 0.02% $105.96 $0.00 $105.96 $35.26 $141.22400 675 Public Benefit 564,420.35 0.41% $2,467.38 $0.00 $2,467.38 $821.12 $3,288.50405 678 2007 Elec Rev Bond Debt Service 986,371.34 0.71% $4,311.96 $0.00 $4,311.96 $1,434.97 $5,746.93410 680 Wastewater Operations 5,151,131.35 3.71% $22,518.34 $0.00 $22,518.34 $7,493.86 $30,012.21415 681 Wastewater Capital Facility Fees 42,993.09 0.03% $187.95 $0.00 $187.95 $62.55 $250.49420 682 Wastewater Tertiary 1,782.49 0% $7.79 $0.00 $7.79 $2.59 $10.39425 683 BUA WWtr Capital Project 2,313.63 0% $10.11 $0.00 $10.11 $3.37 $13.48435 689 BUA Wastewater Debt Service 54,710.31 0.04% $239.17 $0.00 $239.17 $79.59 $318.76440 001-9600 Refuse 1,058,891.78 0.76% $4,628.98 $0.00 $4,628.98 $1,540.48 $6,169.46475 805 Redevelopment Obligation Retirement Fund
2,421,960.12 1.75% $10,587.68 $0.00 $10,587.68 $3,523.47 $14,111.15 480 810 Successor Housing Agency 748,804.26 0.54% $3,273.42 $0.00 $3,273.42 $1,089.36 $4,362.78485 830 Debt Service 944,943.63 0.68% $4,130.85 $0.00 $4,130.85 $1,374.70 $5,505.56490 840 BEA Capital Project 73,761.58 0.05% $322.45 $0.00 $322.45 $107.31 $429.76495 841 BEA L/M Capital Project 45.60 0% $0.20 $0.00 $0.20 $0.07 $0.27500 850 Successor Agency 15,132.00 0.01% $66.15 $0.00 $66.15 $22.01 $88.16530 Unallowable & Genl Govt 4,497,556.24 3.24% $19,661.22 $0.00 $19,661.22 $6,543.04 $26,204.26 SubTotal 138,751,907.66 100% $606,558.61 $0.00 $606,558.61 $199,501.40 $806,060.01Direct Bills $0.00 $0.00Total $606,558.61 $806,060.01 Prepared by Client Page 41
732
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: City Mgt Support-Personnel Seq. 15: 001-1200 City Manager Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5.00 2.31% $13,998.58 $0.00 $13,998.58 $0.00 $13,998.5815 001-1200 City Manager 7.00 3.23% $19,598.02 $0.00 $19,598.02 $0.00 $19,598.0217 001-1220 Public Information 1.00 0.46% $2,799.72 $0.00 $2,799.72 $974.84 $3,774.5618 001-1230 Grants Management 1.00 0.46% $2,799.72 $0.00 $2,799.72 $974.84 $3,774.5620 001-1300 Human Resources 4.00 1.85% $11,198.87 $0.00 $11,198.87 $3,899.37 $15,098.2325 001-1400 City Clerk 2.00 0.92% $5,599.43 $0.00 $5,599.43 $1,949.68 $7,549.1230 001-1900 Fiscal Services 11.00 5.08% $30,796.88 $0.00 $30,796.88 $10,723.26 $41,520.1435 001-1910 Purchasing 4.00 1.85% $11,198.87 $0.00 $11,198.87 $3,899.37 $15,098.2336 001-2060 TV Government Access 1.00 0.46% $2,799.72 $0.00 $2,799.72 $974.84 $3,774.5662 700-5030 Unemployment Insurance 0.25 0.12% $699.93 $0.00 $699.93 $243.71 $943.6463 700-5040 Liability Insurance 0.85 0.39% $2,379.76 $0.00 $2,379.76 $828.62 $3,208.3766 702-3800 Fleet Maintenance 4.00 1.85% $11,198.87 $0.00 $11,198.87 $3,899.37 $15,098.2367 703-3700 Information Systems Services 4.00 1.85% $11,198.87 $0.00 $11,198.87 $3,899.37 $15,098.2368 704-3200 Building Maintenance 3.00 1.38% $8,399.15 $0.00 $8,399.15 $2,924.53 $11,323.6871 761-3100 Account & Collection Service 8.00 3.69% $22,397.73 $0.00 $22,397.73 $7,798.74 $30,196.4772 761-3110 Meter Reading & Service 4.00 1.85% $11,198.87 $0.00 $11,198.87 $3,899.37 $15,098.2380 001-1210 Economic Development 1.00 0.46% $2,799.72 $0.00 $2,799.72 $974.84 $3,774.5695 001-2200 Police 39.00 18% $109,188.95 $0.00 $109,188.95 $38,018.84 $147,207.78 100 001-2210 Dispatch 6.00 2.77% $16,798.30 $0.00 $16,798.30 $5,849.05 $22,647.35105 001-2300 Animal Control 1.00 0.46% $2,799.72 $0.00 $2,799.72 $974.84 $3,774.56115 001-2700 Building & Safety 4.00 1.85% $11,198.87 $0.00 $11,198.87 $3,899.37 $15,098.23120 001-2740 Code Enforcement 1.00 0.46% $2,799.72 $0.00 $2,799.72 $974.84 $3,774.56125 001-2800 Planning 4.00 1.85% $11,198.87 $0.00 $11,198.87 $3,899.37 $15,098.23130 001-3000 Engineering 4.00 1.85% $11,198.87 $0.00 $11,198.87 $3,899.37 $15,098.23135 001-3600 Parks 3.00 1.38% $8,399.15 $0.00 $8,399.15 $2,924.53 $11,323.68140 001-4000 Recreation 7.50 3.46% $20,997.87 $0.00 $20,997.87 $7,311.31 $28,309.19145 001-4010 Aquatics 4.95 2.28% $13,858.60 $0.00 $13,858.60 $4,825.47 $18,684.07155 001-4050 Senior Center 1.00 0.46% $2,799.72 $0.00 $2,799.72 $974.84 $3,774.56175 100 Gas Tax Street 5.00 2.31% $13,998.58 $0.00 $13,998.58 $4,874.21 $18,872.79325 600 Airport 2.00 0.92% $5,599.43 $0.00 $5,599.43 $1,949.68 $7,549.12335 610 5800 Fixed Route 12.00 5.54% $33,596.60 $0.00 $33,596.60 $11,698.10 $45,294.70340 610 5850 Dial-A-Ride 1.00 0.46% $2,799.72 $0.00 $2,799.72 $974.84 $3,774.56345 660 Water Operations 21.00 9.69% $58,794.05 $0.00 $58,794.05 $20,471.68 $79,265.73 Prepared by Client Page 42
733
Allocation Basis Units: # of FTEs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: City Mgt Support-Personnel Seq. 15: 001-1200 City Manager Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
375 670-7000 Electric 30.00 13.85% $83,991.50 $0.00 $83,991.50 $29,245.26 $113,236.76380 670-7010 Generation & Transmission 1.00 0.46% $2,799.72 $0.00 $2,799.72 $974.84 $3,774.56410 680 Wastewater Operations 4.00 1.85% $11,198.87 $0.00 $11,198.87 $3,899.37 $15,098.23440 001-9600 Refuse 2.10 0.97% $5,879.40 $0.00 $5,879.40 $2,047.17 $7,926.57530 Unallowable & Genl Govt 2.00 0.92% $5,599.43 $0.00 $5,599.43 $1,949.68 $7,549.12 SubTotal 216.65 100% $606,558.61 $0.00 $606,558.61 $199,501.40 $806,060.01Direct Bills $0.00 $0.00Total $606,558.61 $806,060.01 Prepared by Client Page 43
734
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 15: 001-1200 City Manager
Seq # Department Name City Mgr
Support-Fiscal
City Mgt
SupportPersonnel
Total
5 001-0001 Non-Departmental $889.46 $0.00 $889.46
10 001-1000 City Council $855.91 $13,998.58 $14,854.4915 001-1200 City Manager $5,330.51 $19,598.02 $24,928.5317 001-1220 Public Information $838.30 $3,774.56 $4,612.8618 001-1230 Grants Management $802.42 $3,774.56 $4,576.9820 001-1300 Human Resources $2,183.32 $15,098.23 $17,281.5625 001-1400 City Clerk $1,079.07 $7,549.12 $8,628.1826 001-1800 City Attorney $4,467.39 $0.00 $4,467.3930 001-1900 Fiscal Services $10,326.28 $41,520.14 $51,846.4335 001-1910 Purchasing $3,414.90 $15,098.23 $18,513.1336 001-2060 TV Government Access $1,146.11 $3,774.56 $4,920.6762 700-5030 Unemployment Insurance $299.89 $943.64 $1,243.5363 700-5040 Liability Insurance $20,734.39 $3,208.37 $23,942.7665 700-5300 City Attorney $6,423.78 $0.00 $6,423.7866 702-3800 Fleet Maintenance $10,278.59 $15,098.23 $25,376.8267 703-3700 Information Systems Services $9,349.09 $15,098.23 $24,447.3268 704-3200 Building Maintenance $5,310.26 $11,323.68 $16,633.9369 705-4500 Central Services $13,660.85 $0.00 $13,660.8571 761-3100 Account & Collection Service $15,438.13 $30,196.47 $45,634.6072 761-3110 Meter Reading & Service $3,587.99 $15,098.23 $18,686.2280 001-1210 Economic Development $2,000.99 $3,774.56 $5,775.5585 001-1500 Elections $2.23 $0.00 $2.2395 001-2200 Police $74,506.60 $147,207.78 $221,714.39 100 001-2210 Dispatch $7,556.55 $22,647.35 $30,203.90105 001-2300 Animal Control $1,626.62 $3,774.56 $5,401.18110 001-2400 Fire $22,623.23 $0.00 $22,623.23115 001-2700 Building & Safety $8,141.15 $15,098.23 $23,239.38120 001-2740 Code Enforcement $3,387.96 $3,774.56 $7,162.51125 001-2800 Planning $6,274.05 $15,098.23 $21,372.29130 001-3000 Engineering $12,368.39 $15,098.23 $27,466.62135 001-3600 Parks $7,182.82 $11,323.68 $18,506.49140 001-4000 Recreation $6,064.76 $28,309.19 $34,373.95145 001-4010 Aquatics $2,040.00 $18,684.07 $20,724.07150 001-4020 Day Care $175.13 $0.00 $175.13 Prepared by Client Page 44
735
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 15: 001-1200 City Manager
Seq # Department Name City Mgr
Support-Fiscal
City Mgt
SupportPersonnel
Total
155 001-4050 Senior Center $1,162.62 $3,774.56 $4,937.18160 001-5400 Community Enhancement $936.05 $0.00 $936.05165 002 Developer Deposit Fund $3,146.95 $0.00 $3,146.95170 005 SA Adminstration $14.64 $0.00 $14.64175 100 Gas Tax Street $14,347.11 $18,872.79 $33,219.90180 101 Measure A Street $8,240.80 $0.00 $8,240.80185 102 RMRA (SB1) Gas Tax $4,442.86 $0.00 $4,442.86190 110 C.D.B.G. $555.10 $0.00 $555.10200 132 Air Quality Improvement $107.93 $0.00 $107.93210 148 Supplemental Law Enforcement $122.65 $0.00 $122.65215 150 State Park Bond Act $0.17 $0.00 $0.17220 200 Special Donations $7.61 $0.00 $7.61230 201-4050 Senior Center $9.46 $0.00 $9.46235 201-4060 Senior Center Advisory Board $2.58 $0.00 $2.58240 202 Animal Control Reserve $0.17 $0.00 $0.17245 203 Police Volunteer $1.16 $0.00 $1.16247 222 American Rescue Plan Act $15,143.38 $0.00 $15,143.38265 370 Area Police Computer (001) $1.12 $0.00 $1.12270 375 Fair Oaks #2004-1 Debt Service $1,115.60 $0.00 $1,115.60275 376 Cameo Homes (001) $1.81 $0.00 $1.81280 400 Police Facilities Development $1.13 $0.00 $1.13285 410 Fire Facility Development $1.23 $0.00 $1.23290 420 Traffic Control Facility $44.04 $0.00 $44.04300 430 General Facilities $949.76 $0.00 $949.76310 444 Wilson Median $0.80 $0.00 $0.80315 451 Park Development $1,712.86 $0.00 $1,712.86320 470 Capital Improvement $0.52 $0.00 $0.52325 600 Airport $2,936.78 $7,549.12 $10,485.90335 610 5800 Fixed Route $21,561.23 $45,294.70 $66,855.93340 610 5850 Dial-A-Ride $2,654.33 $3,774.56 $6,428.89345 660 Water Operations $76,054.96 $79,265.73 $155,320.69350 661 Water Capital Facility Fee $11,189.24 $0.00 $11,189.24355 662 Irrigation Water $14.41 $0.00 $14.41360 663 BUA Water Capital Project $0.00 $0.00 $0.00 Prepared by Client Page 45
736
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 15: 001-1200 City Manager
Seq # Department Name City Mgr
Support-Fiscal
City Mgt
SupportPersonnel
Total
365 669 BUA Water Debt Service $4,027.64 $0.00 $4,027.64375 670-7000 Electric $112,429.28 $113,236.76 $225,666.04380 670-7010 Generation & Transmission $131,315.38 $3,774.56 $135,089.94390 673 Electric Improvement $24,786.21 $0.00 $24,786.21395 674 2007/2015 Elec Rev Bond Project $141.22 $0.00 $141.22400 675 Public Benefit $3,288.50 $0.00 $3,288.50405 678 2007 Elec Rev Bond Debt Service $5,746.93 $0.00 $5,746.93410 680 Wastewater Operations $30,012.21 $15,098.23 $45,110.44415 681 Wastewater Capital Facility Fees $250.49 $0.00 $250.49420 682 Wastewater Tertiary $10.39 $0.00 $10.39425 683 BUA WWtr Capital Project $13.48 $0.00 $13.48435 689 BUA Wastewater Debt Service $318.76 $0.00 $318.76440 001-9600 Refuse $6,169.46 $7,926.57 $14,096.03475 805 Redevelopment Obligation Retirement Fund
$14,111.15 $0.00 $14,111.15
480 810 Successor Housing Agency $4,362.78 $0.00 $4,362.78485 830 Debt Service $5,505.56 $0.00 $5,505.56490 840 BEA Capital Project $429.76 $0.00 $429.76495 841 BEA L/M Capital Project $0.27 $0.00 $0.27500 850 Successor Agency $88.16 $0.00 $88.16530 Unallowable & Genl Govt $26,204.26 $7,549.12 $33,753.38 Direct Bills $0.00 $0.00 $0.00Total $806,060.01 $806,060.01 $1,612,120.03 Prepared by Client Page 46
737
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-1220 Public Information
Nature and Extent of Services
The Public Information Office is comprised of 1 employee offering a variety of services to the general public, city departments and city staff in order to promote transparency between the City and the public with the goal of increasing communications about public meetings and gatherings and the operations, initiatives, and services the City offers.
Public Information costs are distributed by the following function:
Public Information Office Support - Costs have been allocated based on number of FTE's per department.
Prepared by Client Page 47 738
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 17: 001-1220 Public
Information
Description Type Amount General Admin Public
Information
Personnel Costs Salaries $0.00 $0.00 $0.00 Fringe Benefits S $43,328.40 $0.00 $43,328.40Subtotal - Personnel Costs $43,328.40 $0.00 $43,328.40Services & Supplies Cost CONTRACT SVC-EMPLOYEE SPC S $0.00 $0.00 $0.00 CONTRACTUAL SERVICES S $1,571.26 $0.00 $1,571.26 CONTRACTUAL SVC-UTILITIES S $290.63 $0.00 $290.63 MANAGEMENT AND SUPPORT S $351.85 $0.00 $351.85 NONCAPITALIZED ASSETS S $1,082.80 $0.00 $1,082.80 SALARY & WAGES S1 $96,598.80 $0.00 $96,598.80 SUNDRY CHARGES/SPC PRGRMS S $656.90 $0.00 $656.90Subtotal - Services & Supplies $100,552.24 $0.00 $100,552.24Department Cost Total $143,880.64 $0.00 $143,880.64Adjustments to CostSubtotal - Adjustments $0.00 0 0Total Costs After Adjustments $143,880.64 $0.00 $143,880.64General Admin Distribution $0.00 $0.00Grand Total $143,880.64 $0.00 $143,880.64 Prepared by Client Page 48
739
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 17: 001-1220 Public Information
Seq # Department/Cost Pool First Incoming Second
Incoming
Public
Information
5 Non-Dept $208.41 $62.16 $270.57
Subtotal - 001-0001 NonDepartmental $208.41 $62.16 $270.57 10 Council Support - Fiscal $67.77 $77.41 $145.1910 Council Support - Personnel $301.68 $351.71 $653.38 Subtotal - 001-1000 City Council $369.45 $429.12 $798.57 15 City Mgr Support-Fiscal $628.98 $209.32 $838.3015 City Mgt Support-Personnel $2,799.72 $974.84 $3,774.56 Subtotal - 001-1200 City Manager $3,428.70 $1,184.16 $4,612.86 17 Public Information $0.00 $682.61 $682.61
Subtotal - 001-1220 PublicInformation
$0.00 $682.61 $682.61
20 HR Support $0.00 $1,822.15 $1,822.15
Subtotal - 001-1300 HumanResources
$0.00 $1,822.15 $1,822.15
25 City Clerk Support-Fiscal $0.00 $22.77 $22.7725 City Clerk Support-Personnel $0.00 $101.33 $101.33 Subtotal - 001-1400 City Clerk $0.00 $124.10 $124.10
26 001-1800 City Attorney $0.00 $3,408.07 $3,408.07
Subtotal - 001-1800 City Attorney $0.00 $3,408.07 $3,408.07 30 Budget $0.00 $471.90 $471.9030 Gen'l Accounting $0.00 $1,237.41 $1,237.4130 Payroll $0.00 $1,295.21 $1,295.2130 Accounts Payable $0.00 $589.98 $589.9830 Business License $0.00 $132.43 $132.4330 AR (Non-Utility Billing) $0.00 $318.86 $318.86 Subtotal - 001-1900 Fiscal Services $0.00 $4,045.77 $4,045.77 35 # of POs $0.00 $281.74 $281.7435 $ Amount of POs $0.00 $32.93 $32.93 Subtotal - 001-1910 Purchasing $0.00 $314.67 $314.67
36 001-2060 TV Government Access $0.00 $987.97 $987.97
Subtotal - 001-2060 TV GovernmentAccess
$0.00 $987.97 $987.97
63 Liability Insurance (Exp) $0.00 $3,194.55 $3,194.5563 Liability Insurance (FTE) $0.00 $3,970.58 $3,970.58 Prepared by Client Page 49
740
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 17: 001-1220 Public Information
Seq # Department/Cost Pool First Incoming Second
Incoming
Public
Information
Subtotal - 700-5040 LiabilityInsurance
$0.00 $7,165.12 $7,165.12
65 # of FTEs $0.00 $7,318.58 $7,318.58
Subtotal - 700-5300 City Attorney $0.00 $7,318.58 $7,318.58 67 Security $0.00 $2,559.23 $2,559.23
Subtotal - 703-3700 InformationSystems Services
$0.00 $2,559.23 $2,559.23
68 City Hall $0.00 $2,449.87 $2,449.87
Subtotal - 704-3200 BuildingMaintenance
$0.00 $2,449.87 $2,449.87
69 Central Services- Fiscal $0.00 $1,306.15 $1,306.1569 Central Services- Personnel $0.00 $5,813.95 $5,813.95 Subtotal - 705-4500 Central Services $0.00 $7,120.10 $7,120.10 Total Incoming $4,006.56 $39,673.68 $43,680.24C. Total Allocated $187,560.88 $187,560.88 100%
Prepared by Client Page 50
741
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Public Information Seq. 17: 001-1220 Public Information
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5.00 2.31% $3,413.04 $0.00 $3,413.04 $0.00 $3,413.0415 001-1200 City Manager 7.00 3.23% $4,778.26 $0.00 $4,778.26 $0.00 $4,778.2617 001-1220 Public Information 1.00 0.46% $682.61 $0.00 $682.61 $0.00 $682.6118 001-1230 Grants Management 1.00 0.46% $682.61 $0.00 $682.61 $194.81 $877.4220 001-1300 Human Resources 4.00 1.85% $2,730.44 $0.00 $2,730.44 $779.25 $3,509.6925 001-1400 City Clerk 2.00 0.92% $1,365.22 $0.00 $1,365.22 $389.63 $1,754.8430 001-1900 Fiscal Services 11.00 5.08% $7,508.70 $0.00 $7,508.70 $2,142.94 $9,651.6435 001-1910 Purchasing 4.00 1.85% $2,730.44 $0.00 $2,730.44 $779.25 $3,509.6936 001-2060 TV Government Access 1.00 0.46% $682.61 $0.00 $682.61 $194.81 $877.4262 700-5030 Unemployment Insurance 0.25 0.12% $170.65 $0.00 $170.65 $48.70 $219.3663 700-5040 Liability Insurance 0.85 0.39% $580.22 $0.00 $580.22 $165.59 $745.8166 702-3800 Fleet Maintenance 4.00 1.85% $2,730.44 $0.00 $2,730.44 $779.25 $3,509.6967 703-3700 Information Systems Services 4.00 1.85% $2,730.44 $0.00 $2,730.44 $779.25 $3,509.6968 704-3200 Building Maintenance 3.00 1.38% $2,047.83 $0.00 $2,047.83 $584.44 $2,632.2771 761-3100 Account & Collection Service 8.00 3.69% $5,460.87 $0.00 $5,460.87 $1,558.50 $7,019.3872 761-3110 Meter Reading & Service 4.00 1.85% $2,730.44 $0.00 $2,730.44 $779.25 $3,509.6980 001-1210 Economic Development 1.00 0.46% $682.61 $0.00 $682.61 $194.81 $877.4295 001-2200 Police 39.00 18% $26,621.74 $0.00 $26,621.74 $7,597.71 $34,219.45 100 001-2210 Dispatch 6.00 2.77% $4,095.65 $0.00 $4,095.65 $1,168.88 $5,264.53105 001-2300 Animal Control 1.00 0.46% $682.61 $0.00 $682.61 $194.81 $877.42115 001-2700 Building & Safety 4.00 1.85% $2,730.44 $0.00 $2,730.44 $779.25 $3,509.69120 001-2740 Code Enforcement 1.00 0.46% $682.61 $0.00 $682.61 $194.81 $877.42125 001-2800 Planning 4.00 1.85% $2,730.44 $0.00 $2,730.44 $779.25 $3,509.69130 001-3000 Engineering 4.00 1.85% $2,730.44 $0.00 $2,730.44 $779.25 $3,509.69135 001-3600 Parks 3.00 1.38% $2,047.83 $0.00 $2,047.83 $584.44 $2,632.27140 001-4000 Recreation 7.50 3.46% $5,119.57 $0.00 $5,119.57 $1,461.10 $6,580.66145 001-4010 Aquatics 4.95 2.28% $3,378.91 $0.00 $3,378.91 $964.32 $4,343.24155 001-4050 Senior Center 1.00 0.46% $682.61 $0.00 $682.61 $194.81 $877.42175 100 Gas Tax Street 5.00 2.31% $3,413.04 $0.00 $3,413.04 $974.07 $4,387.11325 600 Airport 2.00 0.92% $1,365.22 $0.00 $1,365.22 $389.63 $1,754.84335 610 5800 Fixed Route 12.00 5.54% $8,191.31 $0.00 $8,191.31 $2,337.76 $10,529.06340 610 5850 Dial-A-Ride 1.00 0.46% $682.61 $0.00 $682.61 $194.81 $877.42 Prepared by Client Page 51
742
Allocation Basis Units: # of FTEs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Public Information Seq. 17: 001-1220 Public Information
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
345 660 Water Operations 21.00 9.69% $14,334.79 $0.00 $14,334.79 $4,091.07 $18,425.86375 670-7000 Electric 30.00 13.85% $20,478.26 $0.00 $20,478.26 $5,844.39 $26,322.66380 670-7010 Generation & Transmission 1.00 0.46% $682.61 $0.00 $682.61 $194.81 $877.42410 680 Wastewater Operations 4.00 1.85% $2,730.44 $0.00 $2,730.44 $779.25 $3,509.69440 001-9600 Refuse 2.10 0.97% $1,433.48 $0.00 $1,433.48 $409.11 $1,842.59530 Unallowable & Genl Govt 2.00 0.92% $1,365.22 $0.00 $1,365.22 $389.63 $1,754.84 SubTotal 216.65 100% $147,887.20 $0.00 $147,887.20 $39,673.68 $187,560.88Direct Bills $0.00 $0.00Total $147,887.20 $187,560.88 Prepared by Client Page 52
743
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 17: 001-1220 Public
Information
Seq # Department Name Public
Information
Total
10 001-1000 City Council $3,413.04 $3,413.0415 001-1200 City Manager $4,778.26 $4,778.2617 001-1220 Public Information $682.61 $682.6118 001-1230 Grants Management $877.42 $877.4220 001-1300 Human Resources $3,509.69 $3,509.6925 001-1400 City Clerk $1,754.84 $1,754.8430 001-1900 Fiscal Services $9,651.64 $9,651.6435 001-1910 Purchasing $3,509.69 $3,509.6936 001-2060 TV Government Access $877.42 $877.4262 700-5030 Unemployment Insurance $219.36 $219.3663 700-5040 Liability Insurance $745.81 $745.8166 702-3800 Fleet Maintenance $3,509.69 $3,509.6967 703-3700 Information Systems Services $3,509.69 $3,509.6968 704-3200 Building Maintenance $2,632.27 $2,632.2771 761-3100 Account & Collection Service $7,019.38 $7,019.3872 761-3110 Meter Reading & Service $3,509.69 $3,509.6980 001-1210 Economic Development $877.42 $877.4295 001-2200 Police $34,219.45 $34,219.45 100 001-2210 Dispatch $5,264.53 $5,264.53105 001-2300 Animal Control $877.42 $877.42115 001-2700 Building & Safety $3,509.69 $3,509.69120 001-2740 Code Enforcement $877.42 $877.42125 001-2800 Planning $3,509.69 $3,509.69130 001-3000 Engineering $3,509.69 $3,509.69135 001-3600 Parks $2,632.27 $2,632.27140 001-4000 Recreation $6,580.66 $6,580.66145 001-4010 Aquatics $4,343.24 $4,343.24155 001-4050 Senior Center $877.42 $877.42175 100 Gas Tax Street $4,387.11 $4,387.11325 600 Airport $1,754.84 $1,754.84335 610 5800 Fixed Route $10,529.06 $10,529.06340 610 5850 Dial-A-Ride $877.42 $877.42345 660 Water Operations $18,425.86 $18,425.86 Prepared by Client Page 53
744
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 17: 001-1220 Public
Information
Seq # Department Name Public
Information
Total
375 670-7000 Electric $26,322.66 $26,322.66380 670-7010 Generation & Transmission $877.42 $877.42410 680 Wastewater Operations $3,509.69 $3,509.69440 001-9600 Refuse $1,842.59 $1,842.59530 Unallowable & Genl Govt $1,754.84 $1,754.84 Direct Bills $0.00 $0.00Total $187,560.88 $187,560.88
Prepared by Client Page 54
745
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-1230 Grants Management
Nature and Extent of Services
The Grants Management Office is comprised of 1 employee that works to find, secure, and report on federal, state, county, and other grant funding opportunities for the City.
Grants Management costs are distributed by the following function:
Grants Management Support - Costs have been allocated based on costs identified and reported in the Schedule of Expenditures of Federal Awards that are audited as a part of the City Single Audit.
Prepared by Client Page 55 746
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 18: 001-1230 Grants
Management
Description Type Amount General Admin Grants MgmtPersonnel Costs Salaries $0.00 $0.00 $0.00 Fringe Benefits S $42,570.24 $0.00 $42,570.24Subtotal - Personnel Costs $42,570.24 $0.00 $42,570.24Services & Supplies Cost CONTRACT SVC-EMPLOYEE SPC S $300.00 $0.00 $300.00 CONTRACTUAL SERVICES S $43.10 $0.00 $43.10 CONTRACTUAL SVC-UTILITIES S $264.98 $0.00 $264.98 SALARY & WAGES S1 $94,544.10 $0.00 $94,544.10Subtotal - Services & Supplies $95,152.18 $0.00 $95,152.18Department Cost Total $137,722.42 $0.00 $137,722.42Adjustments to CostSubtotal - Adjustments $0.00 0 0Total Costs After Adjustments $137,722.42 $0.00 $137,722.42General Admin Distribution $0.00 $0.00Grand Total $137,722.42 $0.00 $137,722.42 Prepared by Client Page 56
747
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 18: 001-1230 Grants Management
Seq # Department/Cost Pool First Incoming Second
Incoming
Grants Mgmt
5 Non-Dept $199.49 $59.50 $258.99
Subtotal - 001-0001 NonDepartmental $199.49 $59.50 $258.99 10 Council Support - Fiscal $64.87 $74.10 $138.9710 Council Support - Personnel $301.68 $351.71 $653.3810 Council Support-Agendas $1,089.30 $1,313.62 $2,402.92 Subtotal - 001-1000 City Council $1,455.85 $1,739.42 $3,195.28 15 City Mgr Support-Fiscal $602.06 $200.36 $802.4215 City Mgt Support-Personnel $2,799.72 $974.84 $3,774.56 Subtotal - 001-1200 City Manager $3,401.77 $1,175.20 $4,576.98 17 Public Information $682.61 $194.81 $877.42
Subtotal - 001-1220 PublicInformation
$682.61 $194.81 $877.42
20 HR Support $0.00 $1,822.15 $1,822.15
Subtotal - 001-1300 HumanResources
$0.00 $1,822.15 $1,822.15
25 City Clerk Support-Fiscal $0.00 $21.79 $21.7925 City Clerk Support-Personnel $0.00 $101.33 $101.3325 City Clerk Support-Agendas $0.00 $1,829.47 $1,829.47 Subtotal - 001-1400 City Clerk $0.00 $1,952.59 $1,952.59 26 001-1800 City Attorney $0.00 $3,408.07 $3,408.07
Subtotal - 001-1800 City Attorney $0.00 $3,408.07 $3,408.07 30 Budget $0.00 $451.70 $451.7030 Gen'l Accounting $0.00 $1,311.13 $1,311.1330 Payroll $0.00 $1,295.21 $1,295.2130 Accounts Payable $0.00 $209.35 $209.3530 Business License $0.00 $126.76 $126.7630 AR (Non-Utility Billing) $0.00 $120.95 $120.95 Subtotal - 001-1900 Fiscal Services $0.00 $3,515.09 $3,515.09 36 001-2060 TV Government Access $0.00 $987.97 $987.97
Subtotal - 001-2060 TV GovernmentAccess
$0.00 $987.97 $987.97
63 Liability Insurance (Exp) $0.00 $3,057.82 $3,057.8263 Liability Insurance (FTE) $0.00 $3,970.58 $3,970.58 Prepared by Client Page 57
748
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 18: 001-1230 Grants Management
Seq # Department/Cost Pool First Incoming Second
Incoming
Grants Mgmt
Subtotal - 700-5040 LiabilityInsurance
$0.00 $7,028.39 $7,028.39
65 # of FTEs $0.00 $7,318.58 $7,318.58
Subtotal - 700-5300 City Attorney $0.00 $7,318.58 $7,318.58 67 Security $0.00 $2,559.23 $2,559.23
Subtotal - 703-3700 InformationSystems Services
$0.00 $2,559.23 $2,559.23
68 City Hall $0.00 $2,449.87 $2,449.87
Subtotal - 704-3200 BuildingMaintenance
$0.00 $2,449.87 $2,449.87
69 Central Services- Fiscal $0.00 $1,250.25 $1,250.2569 Central Services- Personnel $0.00 $5,813.95 $5,813.95 Subtotal - 705-4500 Central Services $0.00 $7,064.19 $7,064.19 Total Incoming $5,739.73 $41,275.08 $47,014.81C. Total Allocated $184,737.23 $184,737.23 100%
Prepared by Client Page 58
749
Allocation Basis Units: $ of Federal Expenditures
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Grants Mgmt Seq. 18: 001-1230 Grants Management
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
15 001-1200 City Manager 86,888.08 2.63% $3,774.43 $0.00 $3,774.43 $0.00 $3,774.4362 700-5030 Unemployment Insurance 221.23 0.01% $9.61 $0.00 $9.61 $2.84 $12.4563 700-5040 Liability Insurance 934.31 0.03% $40.59 $0.00 $40.59 $11.99 $52.5867 703-3700 Information Systems Services 545,757.81 16.53% $23,707.81 $0.00 $23,707.81 $7,005.21 $30,713.0368 704-3200 Building Maintenance 374.09 0.01% $16.25 $0.00 $16.25 $4.80 $21.0571 761-3100 Account & Collection Service 36.82 0% $1.60 $0.00 $1.60 $0.47 $2.0795 001-2200 Police 1,256,068.78 38.03% $54,563.85 $0.00 $54,563.85 $16,122.58 $70,686.43 130 001-3000 Engineering 1,526.26 0.05% $66.30 $0.00 $66.30 $19.59 $85.89175 100 Gas Tax Street 42,877.80 1.3% $1,862.62 $0.00 $1,862.62 $550.37 $2,412.99190 110 C.D.B.G. 92,270.48 2.79% $4,008.25 $0.00 $4,008.25 $1,184.36 $5,192.61300 430 General Facilities 84,248.18 2.55% $3,659.76 $0.00 $3,659.76 $1,081.39 $4,741.14325 600 Airport 261.32 0.01% $11.35 $0.00 $11.35 $3.35 $14.71345 660 Water Operations 732,438.91 22.18% $31,817.27 $0.00 $31,817.27 $9,401.40 $41,218.68410 680 Wastewater Operations 81,526.16 2.47% $3,541.51 $0.00 $3,541.51 $1,046.45 $4,587.96530 Unallowable & Genl Govt 377,092.15 11.42% $16,380.95 $0.00 $16,380.95 $4,840.26 $21,221.21 SubTotal 3,302,522.38 100% $143,462.15 $0.00 $143,462.15 $41,275.08 $184,737.23Direct Bills $0.00 $0.00Total $143,462.15 $184,737.23 Prepared by Client Page 59
750
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 18: 001-1230 Grants
Management
Seq # Department Name Grants Mgmt Total
15 001-1200 City Manager $3,774.43 $3,774.4362 700-5030 Unemployment Insurance $12.45 $12.4563 700-5040 Liability Insurance $52.58 $52.5867 703-3700 Information Systems Services $30,713.03 $30,713.0368 704-3200 Building Maintenance $21.05 $21.0571 761-3100 Account & Collection Service $2.07 $2.0795 001-2200 Police $70,686.43 $70,686.43 130 001-3000 Engineering $85.89 $85.89175 100 Gas Tax Street $2,412.99 $2,412.99190 110 C.D.B.G. $5,192.61 $5,192.61300 430 General Facilities $4,741.14 $4,741.14325 600 Airport $14.71 $14.71345 660 Water Operations $41,218.68 $41,218.68410 680 Wastewater Operations $4,587.96 $4,587.96530 Unallowable & Genl Govt $21,221.21 $21,221.21 Direct Bills $0.00 $0.00Total $184,737.23 $184,737.23
Prepared by Client Page 60
751
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-1300 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.
Prepared by Client Page 61 752
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 20: 001-1300 Human
Resources
Description Type Amount General Admin HR SupportPersonnel Costs Salaries $0.00 $0.00 $0.00 Fringe Benefits S $64,316.21 $0.00 $64,316.21Subtotal - Personnel Costs $64,316.21 $0.00 $64,316.21Services & Supplies Cost CONTRACT SVC REPAIR/MAINT S $760.05 $0.00 $760.05 CONTRACT SVC-EMPLOYEE SPC S $3,129.42 $0.00 $3,129.42 CONTRACT SVC-PROFESSIONAL S $55,095.58 $0.00 $55,095.58 CONTRACTUAL SERVICES S $26,004.04 $0.00 $26,004.04 CONTRACTUAL SVC-UTILITIES S $1,163.16 $0.00 $1,163.16 DEPARTMENTAL SUPPLIES S $6,034.56 $0.00 $6,034.56 INTERFUND SERVICE PYMTS S $36,183.04 $0.00 $36,183.04 MANAGEMENT AND SUPPORT S $2,875.89 $0.00 $2,875.89 NONCAPITALIZED ASSETS S $1,938.13 $0.00 $1,938.13 SALARY & WAGES S1 $118,547.92 $0.00 $118,547.92 SUNDRY CHARGES/SPC PRGRMS S $58,685.89 $0.00 $58,685.89Subtotal - Services & Supplies $310,417.68 $0.00 $310,417.68Department Cost Total $374,733.89 $0.00 $374,733.89Adjustments to CostSubtotal - Adjustments $0.00 0 0Total Costs After Adjustments $374,733.89 $0.00 $374,733.89General Admin Distribution $0.00 $0.00Grand Total $374,733.89 $0.00 $374,733.89 Prepared by Client Page 62
753
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 20: 001-1300 Human Resources
Seq # Department/Cost Pool First Incoming Second
Incoming
HR Support
5 Non-Dept $542.81 $161.90 $704.70
Subtotal - 001-0001 NonDepartmental $542.81 $161.90 $704.70 10 Council Support - Fiscal $176.52 $201.62 $378.1410 Council Support - Personnel $1,206.70 $1,406.82 $2,613.5310 Council Support-Agendas $2,541.70 $3,065.11 $5,606.82 Subtotal - 001-1000 City Council $3,924.92 $4,673.55 $8,598.48 15 City Mgr Support-Fiscal $1,638.16 $545.16 $2,183.3215 City Mgt Support-Personnel $11,198.87 $3,899.37 $15,098.23 Subtotal - 001-1200 City Manager $12,837.03 $4,444.53 $17,281.56 17 Public Information $2,730.44 $779.25 $3,509.69
Subtotal - 001-1220 PublicInformation
$2,730.44 $779.25 $3,509.69
20 HR Support $0.00 $7,288.61 $7,288.61
Subtotal - 001-1300 HumanResources
$0.00 $7,288.61 $7,288.61
25 City Clerk Support-Fiscal $0.00 $59.29 $59.2925 City Clerk Support-Personnel $0.00 $405.33 $405.3325 City Clerk Support-Agendas $0.00 $4,268.76 $4,268.76 Subtotal - 001-1400 City Clerk $0.00 $4,733.38 $4,733.38 26 001-1800 City Attorney $0.00 $13,632.30 $13,632.30
Subtotal - 001-1800 City Attorney $0.00 $13,632.30 $13,632.30 30 Budget $0.00 $1,229.05 $1,229.0530 Gen'l Accounting $0.00 $4,428.34 $4,428.3430 Payroll $0.00 $5,180.83 $5,180.8330 Accounts Payable $0.00 $7,802.90 $7,802.9030 Business License $0.00 $344.90 $344.9030 AR (Non-Utility Billing) $0.00 $4,189.10 $4,189.10 Subtotal - 001-1900 Fiscal Services $0.00 $23,175.13 $23,175.13 35 # of POs $0.00 $1,183.33 $1,183.3335 $ Amount of POs $0.00 $80.79 $80.79 Subtotal - 001-1910 Purchasing $0.00 $1,264.12 $1,264.12 36 001-2060 TV Government Access $0.00 $3,951.88 $3,951.88 Subtotal - 001-2060 TV GovernmentAccess
$0.00 $3,951.88 $3,951.88
Prepared by Client Page 63
754
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 20: 001-1300 Human Resources
Seq # Department/Cost Pool First Incoming Second
Incoming
HR Support
63 Liability Insurance (Exp) $0.00 $8,320.13 $8,320.1363 Liability Insurance (FTE) $0.00 $15,882.30 $15,882.30 Subtotal - 700-5040 LiabilityInsurance
$0.00 $24,202.43 $24,202.43
65 Attorney Support $0.00 $238,402.05 $238,402.0565 # of FTEs $0.00 $29,274.31 $29,274.31 Subtotal - 700-5300 City Attorney $0.00 $267,676.37 $267,676.37 67 Info Services Support $0.00 $21,838.51 $21,838.5167 Phone Support $0.00 $6,131.08 $6,131.0867 Security $0.00 $10,236.92 $10,236.92 Subtotal - 703-3700 InformationSystems Services
$0.00 $38,206.52 $38,206.52
68 City Hall $0.00 $9,799.48 $9,799.48
Subtotal - 704-3200 BuildingMaintenance
$0.00 $9,799.48 $9,799.48
69 Central Services- Fiscal $0.00 $3,401.84 $3,401.8469 Central Services- Personnel $0.00 $23,255.79 $23,255.79 Subtotal - 705-4500 Central Services $0.00 $26,657.63 $26,657.63 Total Incoming $20,035.20 $430,647.07 $450,682.27C. Total Allocated $825,416.16 $825,416.16 100%
Prepared by Client Page 64
755
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: HR Support Seq. 20: 001-1300 Human Resources
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5.00 2.31% $9,110.76 $0.00 $9,110.76 $0.00 $9,110.7615 001-1200 City Manager 7.00 3.23% $12,755.06 $0.00 $12,755.06 $0.00 $12,755.0617 001-1220 Public Information 1.00 0.46% $1,822.15 $0.00 $1,822.15 $0.00 $1,822.1518 001-1230 Grants Management 1.00 0.46% $1,822.15 $0.00 $1,822.15 $0.00 $1,822.1520 001-1300 Human Resources 4.00 1.85% $7,288.61 $0.00 $7,288.61 $0.00 $7,288.6125 001-1400 City Clerk 2.00 0.92% $3,644.30 $0.00 $3,644.30 $4,335.74 $7,980.0430 001-1900 Fiscal Services 11.00 5.08% $20,043.66 $0.00 $20,043.66 $23,846.55 $43,890.2235 001-1910 Purchasing 4.00 1.85% $7,288.61 $0.00 $7,288.61 $8,671.47 $15,960.0836 001-2060 TV Government Access 1.00 0.46% $1,822.15 $0.00 $1,822.15 $2,167.87 $3,990.0262 700-5030 Unemployment Insurance 0.25 0.12% $455.54 $0.00 $455.54 $541.97 $997.5063 700-5040 Liability Insurance 0.85 0.39% $1,548.83 $0.00 $1,548.83 $1,842.69 $3,391.5266 702-3800 Fleet Maintenance 4.00 1.85% $7,288.61 $0.00 $7,288.61 $8,671.47 $15,960.0867 703-3700 Information Systems Services 4.00 1.85% $7,288.61 $0.00 $7,288.61 $8,671.47 $15,960.0868 704-3200 Building Maintenance 3.00 1.38% $5,466.45 $0.00 $5,466.45 $6,503.61 $11,970.0671 761-3100 Account & Collection Service 8.00 3.69% $14,577.21 $0.00 $14,577.21 $17,342.95 $31,920.1672 761-3110 Meter Reading & Service 4.00 1.85% $7,288.61 $0.00 $7,288.61 $8,671.47 $15,960.0880 001-1210 Economic Development 1.00 0.46% $1,822.15 $0.00 $1,822.15 $2,167.87 $3,990.0295 001-2200 Police 39.00 18% $71,063.90 $0.00 $71,063.90 $84,546.87 $155,610.77 100 001-2210 Dispatch 6.00 2.77% $10,932.91 $0.00 $10,932.91 $13,007.21 $23,940.12105 001-2300 Animal Control 1.00 0.46% $1,822.15 $0.00 $1,822.15 $2,167.87 $3,990.02115 001-2700 Building & Safety 4.00 1.85% $7,288.61 $0.00 $7,288.61 $8,671.47 $15,960.08120 001-2740 Code Enforcement 1.00 0.46% $1,822.15 $0.00 $1,822.15 $2,167.87 $3,990.02125 001-2800 Planning 4.00 1.85% $7,288.61 $0.00 $7,288.61 $8,671.47 $15,960.08130 001-3000 Engineering 4.00 1.85% $7,288.61 $0.00 $7,288.61 $8,671.47 $15,960.08135 001-3600 Parks 3.00 1.38% $5,466.45 $0.00 $5,466.45 $6,503.61 $11,970.06140 001-4000 Recreation 7.50 3.46% $13,666.13 $0.00 $13,666.13 $16,259.01 $29,925.15145 001-4010 Aquatics 4.95 2.28% $9,019.65 $0.00 $9,019.65 $10,730.95 $19,750.60155 001-4050 Senior Center 1.00 0.46% $1,822.15 $0.00 $1,822.15 $2,167.87 $3,990.02175 100 Gas Tax Street 5.00 2.31% $9,110.76 $0.00 $9,110.76 $10,839.34 $19,950.10325 600 Airport 2.00 0.92% $3,644.30 $0.00 $3,644.30 $4,335.74 $7,980.04335 610 5800 Fixed Route 12.00 5.54% $21,865.82 $0.00 $21,865.82 $26,014.42 $47,880.24340 610 5850 Dial-A-Ride 1.00 0.46% $1,822.15 $0.00 $1,822.15 $2,167.87 $3,990.02 Prepared by Client Page 65
756
Allocation Basis Units: # of FTEs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: HR Support Seq. 20: 001-1300 Human Resources
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
345 660 Water Operations 21.00 9.69% $38,265.18 $0.00 $38,265.18 $45,525.24 $83,790.42375 670-7000 Electric 30.00 13.85% $54,664.54 $0.00 $54,664.54 $65,036.05 $119,700.59380 670-7010 Generation & Transmission 1.00 0.46% $1,822.15 $0.00 $1,822.15 $2,167.87 $3,990.02410 680 Wastewater Operations 4.00 1.85% $7,288.61 $0.00 $7,288.61 $8,671.47 $15,960.08440 001-9600 Refuse 2.10 0.97% $3,826.52 $0.00 $3,826.52 $4,552.52 $8,379.04530 Unallowable & Genl Govt 2.00 0.92% $3,644.30 $0.00 $3,644.30 $4,335.74 $7,980.04 SubTotal 216.65 100% $394,769.09 $0.00 $394,769.09 $430,647.07 $825,416.16Direct Bills $0.00 $0.00Total $394,769.09 $825,416.16 Prepared by Client Page 66
757
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 20: 001-1300 Human
Resources
Seq # Department Name HR Support Total
10 001-1000 City Council $9,110.76 $9,110.7615 001-1200 City Manager $12,755.06 $12,755.0617 001-1220 Public Information $1,822.15 $1,822.1518 001-1230 Grants Management $1,822.15 $1,822.1520 001-1300 Human Resources $7,288.61 $7,288.6125 001-1400 City Clerk $7,980.04 $7,980.0430 001-1900 Fiscal Services $43,890.22 $43,890.2235 001-1910 Purchasing $15,960.08 $15,960.0836 001-2060 TV Government Access $3,990.02 $3,990.0262 700-5030 Unemployment Insurance $997.50 $997.5063 700-5040 Liability Insurance $3,391.52 $3,391.5266 702-3800 Fleet Maintenance $15,960.08 $15,960.0867 703-3700 Information Systems Services $15,960.08 $15,960.0868 704-3200 Building Maintenance $11,970.06 $11,970.0671 761-3100 Account & Collection Service $31,920.16 $31,920.1672 761-3110 Meter Reading & Service $15,960.08 $15,960.0880 001-1210 Economic Development $3,990.02 $3,990.0295 001-2200 Police $155,610.77 $155,610.77 100 001-2210 Dispatch $23,940.12 $23,940.12105 001-2300 Animal Control $3,990.02 $3,990.02115 001-2700 Building & Safety $15,960.08 $15,960.08120 001-2740 Code Enforcement $3,990.02 $3,990.02125 001-2800 Planning $15,960.08 $15,960.08130 001-3000 Engineering $15,960.08 $15,960.08135 001-3600 Parks $11,970.06 $11,970.06140 001-4000 Recreation $29,925.15 $29,925.15145 001-4010 Aquatics $19,750.60 $19,750.60155 001-4050 Senior Center $3,990.02 $3,990.02175 100 Gas Tax Street $19,950.10 $19,950.10325 600 Airport $7,980.04 $7,980.04335 610 5800 Fixed Route $47,880.24 $47,880.24340 610 5850 Dial-A-Ride $3,990.02 $3,990.02345 660 Water Operations $83,790.42 $83,790.42 Prepared by Client Page 67
758
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 20: 001-1300 Human
Resources
Seq # Department Name HR Support Total
375 670-7000 Electric $119,700.59 $119,700.59380 670-7010 Generation & Transmission $3,990.02 $3,990.02410 680 Wastewater Operations $15,960.08 $15,960.08440 001-9600 Refuse $8,379.04 $8,379.04530 Unallowable & Genl Govt $7,980.04 $7,980.04 Direct Bills $0.00 $0.00Total $825,416.16 $825,416.16
Prepared by Client Page 68
759
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-1400 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 have been allocated based on expenditures per department.
Prepared by Client Page 69 760
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 25: 001-1400 City ClerkDescription Type Amount General Admin City Clerk Support-Fiscal
City Clerk
SupportPersonnel
City Clerk
SupportAgendas
City Clerk
Support-Boards
& Comm
Elections
Personnel Costs Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fringe Benefits S $52,050.24 $0.00 $5,783.36 $5,783.36 $28,916.80 $5,783.36 $5,783.36Subtotal - Personnel Costs $52,050.24 $0.00 $5,783.36 $5,783.36 $28,916.80 $5,783.36 $5,783.36Services & Supplies Cost CONTRACT SVC-EMPLOYEE SPC S $403.22 $0.00 $44.80 $44.80 $224.01 $44.80 $44.80 CONTRACT SVC-PROFESSIONAL S $7,385.00 $0.00 $820.56 $820.56 $4,102.78 $820.56 $820.56 CONTRACTUAL SERVICES S $5,417.16 $0.00 $601.91 $601.91 $3,009.53 $601.91 $601.91 CONTRACTUAL SVC-UTILITIES S $460.28 $0.00 $51.14 $51.14 $255.71 $51.14 $51.14 INTERFUND SERVICE PYMTS S $16,928.80 $0.00 $1,880.98 $1,880.98 $9,404.89 $1,880.98 $1,880.98 MANAGEMENT AND SUPPORT S $7,672.70 $0.00 $852.52 $852.52 $4,262.61 $852.52 $852.52 NONCAPITALIZED ASSETS S $494.53 $0.00 $54.95 $54.95 $274.74 $54.95 $54.95 SALARY & WAGES S1 $94,393.31 $0.00 $10,488.15 $10,488.15 $52,440.73 $10,488.15 $10,488.15Subtotal - Services & Supplies $133,155.00 $0.00 $14,795.00 $14,795.00 $73,975.00 $14,795.00 $14,795.00Department Cost Total $185,205.24 $0.00 $20,578.36 $20,578.36 $102,891.80 $20,578.36 $20,578.36Adjustments to CostSubtotal - Adjustments $0.00 0 0 0 0 0 0Total Costs After Adjustments $185,205.24 $0.00 $20,578.36 $20,578.36 $102,891.80 $20,578.36 $20,578.36General Admin Distribution $0.00 $0.00 $0.00 $0.00 $0.00 $0.00Grand Total $185,205.24 $0.00 $20,578.36 $20,578.36 $102,891.80 $20,578.36 $20,578.36 Prepared by Client Page 70
761
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 25: 001-1400 City Clerk Seq # Department/Cost Pool First Incoming Second
Incoming
City Clerk
Support-Fiscal
City Clerk
SupportPersonnel
City Clerk
SupportAgendas
City Clerk
Support-Boards
& Comm
Elections
5 Non-Dept $268.27 $80.01 $38.70 $38.70 $193.49 $38.70 $38.70 Subtotal - 001-0001 NonDepartmental $268.27 $80.01 $38.70 $38.70 $193.49 $38.70 $38.70 10 Council Support - Fiscal $87.24 $99.65 $20.77 $20.77 $103.83 $20.77 $20.7710 Council Support - Personnel $603.35 $703.41 $145.20 $145.20 $725.98 $145.20 $145.20 Subtotal - 001-1000 City Council $690.59 $803.06 $165.96 $165.96 $829.81 $165.96 $165.96 15 City Mgr Support-Fiscal $809.63 $269.44 $119.90 $119.90 $599.48 $119.90 $119.9015 City Mgt Support-Personnel $5,599.43 $1,949.68 $838.79 $838.79 $4,193.95 $838.79 $838.79 Subtotal - 001-1200 City Manager $6,409.06 $2,219.12 $958.69 $958.69 $4,793.44 $958.69 $958.69 17 Public Information $1,365.22 $389.63 $194.98 $194.98 $974.91 $194.98 $194.98 Subtotal - 001-1220 PublicInformation
$1,365.22 $389.63 $194.98 $194.98 $974.91 $194.98 $194.98 20 HR Support $3,644.30 $4,335.74 $886.67 $886.67 $4,433.36 $886.67 $886.67 Subtotal - 001-1300 HumanResources
$3,644.30 $4,335.74 $886.67 $886.67 $4,433.36 $886.67 $886.67 25 City Clerk Support-Fiscal $0.00 $29.30 $3.26 $3.26 $16.28 $3.26 $3.2625 City Clerk Support-Personnel $0.00 $202.66 $22.52 $22.52 $112.59 $22.52 $22.52 Subtotal - 001-1400 City Clerk $0.00 $231.97 $25.77 $25.77 $128.87 $25.77 $25.77 26 001-1800 City Attorney $0.00 $6,816.15 $757.35 $757.35 $3,786.75 $757.35 $757.35 Subtotal - 001-1800 City Attorney $0.00 $6,816.15 $757.35 $757.35 $3,786.75 $757.35 $757.35 30 Budget $0.00 $607.44 $67.49 $67.49 $337.47 $67.49 $67.4930 Gen'l Accounting $0.00 $2,243.13 $249.24 $249.24 $1,246.18 $249.24 $249.2430 Payroll $0.00 $2,590.41 $287.82 $287.82 $1,439.12 $287.82 $287.8230 Accounts Payable $0.00 $2,835.69 $315.08 $315.08 $1,575.38 $315.08 $315.0830 Business License $0.00 $170.46 $18.94 $18.94 $94.70 $18.94 $18.9430 AR (Non-Utility Billing) $0.00 $1,627.26 $180.81 $180.81 $904.04 $180.81 $180.81 Subtotal - 001-1900 Fiscal Services $0.00 $10,074.39 $1,119.38 $1,119.38 $5,596.89 $1,119.38 $1,119.38 35 # of POs $0.00 $3,268.24 $363.14 $363.14 $1,815.69 $363.14 $363.1435 $ Amount of POs $0.00 $160.57 $17.84 $17.84 $89.21 $17.84 $17.84 Subtotal - 001-1910 Purchasing $0.00 $3,428.81 $380.98 $380.98 $1,904.89 $380.98 $380.98 36 001-2060 TV Government Access $0.00 $1,975.94 $219.55 $219.55 $1,097.74 $219.55 $219.55 Subtotal - 001-2060 TV GovernmentAccess
$0.00 $1,975.94 $219.55 $219.55 $1,097.74 $219.55 $219.55 63 Liability Insurance (Exp) $0.00 $4,112.07 $456.90 $456.90 $2,284.48 $456.90 $456.9063 Liability Insurance (FTE) $0.00 $7,941.15 $882.35 $882.35 $4,411.75 $882.35 $882.35 Prepared by Client Page 71
762
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 25: 001-1400 City Clerk Seq # Department/Cost Pool First Incoming Second
Incoming
City Clerk
Support-Fiscal
City Clerk
SupportPersonnel
City Clerk
SupportAgendas
City Clerk
Support-Boards
& Comm
Elections
Subtotal - 700-5040 LiabilityInsurance
$0.00 $12,053.22 $1,339.25 $1,339.25 $6,696.23 $1,339.25 $1,339.25 65 Attorney Support $0.00 $20,384.52 $2,264.95 $2,264.95 $11,324.73 $2,264.95 $2,264.9565 # of FTEs $0.00 $14,637.16 $1,626.35 $1,626.35 $8,131.75 $1,626.35 $1,626.35 Subtotal - 700-5300 City Attorney $0.00 $35,021.67 $3,891.30 $3,891.30 $19,456.49 $3,891.30 $3,891.30 67 Info Services Support $0.00 $10,919.26 $1,213.25 $1,213.25 $6,066.25 $1,213.25 $1,213.2567 Phone Support $0.00 $2,627.61 $291.96 $291.96 $1,459.78 $291.96 $291.9667 Security $0.00 $5,118.46 $568.72 $568.72 $2,843.59 $568.72 $568.72 Subtotal - 703-3700 InformationSystems Services
$0.00 $18,665.33 $2,073.93 $2,073.93 $10,369.63 $2,073.93 $2,073.93 68 City Hall $0.00 $4,899.74 $544.42 $544.42 $2,722.08 $544.42 $544.42 Subtotal - 704-3200 BuildingMaintenance
$0.00 $4,899.74 $544.42 $544.42 $2,722.08 $544.42 $544.42 69 Central Services- Fiscal $0.00 $1,681.30 $186.81 $186.81 $934.05 $186.81 $186.8169 Central Services- Personnel $0.00 $11,627.89 $1,291.99 $1,291.99 $6,459.94 $1,291.99 $1,291.99 Subtotal - 705-4500 Central Services $0.00 $13,309.19 $1,478.80 $1,478.80 $7,393.99 $1,478.80 $1,478.80 Total Incoming $12,377.45 $114,303.96 $14,075.71 $14,075.71 $70,378.56 $14,075.71 $14,075.71C. Total Allocated $311,886.65 $34,654.07 $34,654.07 $173,270.36 $34,654.07 $34,654.07
11.11% 11.11% 55.56% 11.11% 11.11%
Prepared by Client Page 72
763
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: City Clerk Support-Fiscal Seq. 25: 001-1400 City Clerk Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
5 001-0001 Non-Departmental 203,465.85 0.15% $32.19 $0.00 $32.19 $0.00 $32.19 10 001-1000 City Council 195,790.74 0.14% $30.98 $0.00 $30.98 $0.00 $30.9815 001-1200 City Manager 1,219,369.03 0.88% $192.93 $0.00 $192.93 $0.00 $192.9317 001-1220 Public Information 143,880.64 0.1% $22.77 $0.00 $22.77 $0.00 $22.7718 001-1230 Grants Management 137,722.42 0.1% $21.79 $0.00 $21.79 $0.00 $21.7920 001-1300 Human Resources 374,733.89 0.27% $59.29 $0.00 $59.29 $0.00 $59.2925 001-1400 City Clerk 185,205.24 0.13% $29.30 $0.00 $29.30 $0.00 $29.3026 001-1800 City Attorney 766,758.17 0.55% $121.32 $0.00 $121.32 $71.45 $192.7730 001-1900 Fiscal Services 1,772,346.93 1.28% $280.42 $0.00 $280.42 $165.16 $445.5835 001-1910 Purchasing 586,114.71 0.42% $92.74 $0.00 $92.74 $54.62 $147.3536 001-2060 TV Government Access 196,712.55 0.14% $31.12 $0.00 $31.12 $18.33 $49.4662 700-5030 Unemployment Insurance 51,470.69 0.04% $8.14 $0.00 $8.14 $4.80 $12.9463 700-5040 Liability Insurance 3,558,737.58 2.56% $563.07 $0.00 $563.07 $331.62 $894.6965 700-5300 City Attorney 1,102,543.23 0.79% $174.45 $0.00 $174.45 $102.74 $277.1966 702-3800 Fleet Maintenance 1,764,161.15 1.27% $279.13 $0.00 $279.13 $164.39 $443.5267 703-3700 Information Systems Services 1,604,626.66 1.16% $253.89 $0.00 $253.89 $149.53 $403.4268 704-3200 Building Maintenance 911,423.93 0.66% $144.21 $0.00 $144.21 $84.93 $229.1469 705-4500 Central Services 2,344,673.44 1.69% $370.98 $0.00 $370.98 $218.49 $589.4771 761-3100 Account & Collection Service 2,649,716.75 1.91% $419.24 $0.00 $419.24 $246.92 $666.1672 761-3110 Meter Reading & Service 615,822.54 0.44% $97.44 $0.00 $97.44 $57.39 $154.8280 001-1210 Economic Development 343,439.71 0.25% $54.34 $0.00 $54.34 $32.00 $86.3485 001-1500 Elections 383.40 0% $0.06 $0.00 $0.06 $0.04 $0.1095 001-2200 Police 12,787,907.17 9.22% $2,023.33 $0.00 $2,023.33 $1,191.65 $3,214.98 100 001-2210 Dispatch 1,296,965.41 0.93% $205.21 $0.00 $205.21 $120.86 $326.07105 001-2300 Animal Control 279,184.55 0.2% $44.17 $0.00 $44.17 $26.02 $70.19110 001-2400 Fire 3,882,928.46 2.8% $614.37 $0.00 $614.37 $361.83 $976.20115 001-2700 Building & Safety 1,397,301.95 1.01% $221.08 $0.00 $221.08 $130.21 $351.29120 001-2740 Code Enforcement 581,490.21 0.42% $92.00 $0.00 $92.00 $54.19 $146.19125 001-2800 Planning 1,076,844.26 0.78% $170.38 $0.00 $170.38 $100.35 $270.73130 001-3000 Engineering 2,122,842.18 1.53% $335.88 $0.00 $335.88 $197.82 $533.70135 001-3600 Parks 1,232,819.27 0.89% $195.06 $0.00 $195.06 $114.88 $309.94140 001-4000 Recreation 1,040,921.74 0.75% $164.70 $0.00 $164.70 $97.00 $261.70145 001-4010 Aquatics 350,135.19 0.25% $55.40 $0.00 $55.40 $32.63 $88.03 Prepared by Client Page 73
764
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: City Clerk Support-Fiscal Seq. 25: 001-1400 City Clerk Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
150 001-4020 Day Care 30,059.07 0.02% $4.76 $0.00 $4.76 $2.80 $7.56155 001-4050 Senior Center 199,545.96 0.14% $31.57 $0.00 $31.57 $18.59 $50.17160 001-5400 Community Enhancement 160,658.34 0.12% $25.42 $0.00 $25.42 $14.97 $40.39165 002 Developer Deposit Fund 540,124.83 0.39% $85.46 $0.00 $85.46 $50.33 $135.79170 005 SA Adminstration 2,512.44 0% $0.40 $0.00 $0.40 $0.23 $0.63175 100 Gas Tax Street 2,462,459.43 1.77% $389.62 $0.00 $389.62 $229.47 $619.08180 101 Measure A Street 1,414,405.54 1.02% $223.79 $0.00 $223.79 $131.80 $355.59185 102 RMRA (SB1) Gas Tax 762,549.03 0.55% $120.65 $0.00 $120.65 $71.06 $191.71190 110 C.D.B.G. 95,274.32 0.07% $15.07 $0.00 $15.07 $8.88 $23.95200 132 Air Quality Improvement 18,524.48 0.01% $2.93 $0.00 $2.93 $1.73 $4.66210 148 Supplemental Law Enforcement 21,051.74 0.02% $3.33 $0.00 $3.33 $1.96 $5.29215 150 State Park Bond Act 28.52 0% $0.00 $0.00 $0.00 $0.00 $0.01220 200 Special Donations 1,305.96 0% $0.21 $0.00 $0.21 $0.12 $0.33230 201-4050 Senior Center 1,622.90 0% $0.26 $0.00 $0.26 $0.15 $0.41235 201-4060 Senior Center Advisory Board 442.02 0% $0.07 $0.00 $0.07 $0.04 $0.11240 202 Animal Control Reserve 28.52 0% $0.00 $0.00 $0.00 $0.00 $0.01245 203 Police Volunteer 199.36 0% $0.03 $0.00 $0.03 $0.02 $0.05247 222 American Rescue Plan Act 2,599,126.84 1.87% $411.24 $0.00 $411.24 $242.20 $653.44265 370 Area Police Computer (001) 191.85 0% $0.03 $0.00 $0.03 $0.02 $0.05270 375 Fair Oaks #2004-1 Debt Service 191,476.17 0.14% $30.30 $0.00 $30.30 $17.84 $48.14275 376 Cameo Homes (001) 310.00 0% $0.05 $0.00 $0.05 $0.03 $0.08280 400 Police Facilities Development 193.88 0% $0.03 $0.00 $0.03 $0.02 $0.05285 410 Fire Facility Development 210.96 0% $0.03 $0.00 $0.03 $0.02 $0.05290 420 Traffic Control Facility 7,559.16 0.01% $1.20 $0.00 $1.20 $0.70 $1.90300 430 General Facilities 163,011.51 0.12% $25.79 $0.00 $25.79 $15.19 $40.98310 444 Wilson Median 136.84 0% $0.02 $0.00 $0.02 $0.01 $0.03315 451 Park Development 293,986.12 0.21% $46.52 $0.00 $46.52 $27.40 $73.91320 470 Capital Improvement 88.40 0% $0.01 $0.00 $0.01 $0.01 $0.02325 600 Airport 504,052.77 0.36% $79.75 $0.00 $79.75 $46.97 $126.72335 610 5800 Fixed Route 3,700,651.16 2.67% $585.53 $0.00 $585.53 $344.85 $930.37340 610 5850 Dial-A-Ride 455,574.88 0.33% $72.08 $0.00 $72.08 $42.45 $114.54345 660 Water Operations 13,053,659.13 9.41% $2,065.38 $0.00 $2,065.38 $1,216.41 $3,281.79350 661 Water Capital Facility Fee 1,920,460.61 1.38% $303.86 $0.00 $303.86 $178.96 $482.82 Prepared by Client Page 74
765
Allocation Basis Units: Total Operating Budget
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: City Clerk Support-Fiscal Seq. 25: 001-1400 City Clerk Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
355 662 Irrigation Water 2,472.46 0% $0.39 $0.00 $0.39 $0.23 $0.62360 663 BUA Water Capital Project 0.01 0% $0.00 $0.00 $0.00 $0.00 $0.00365 669 BUA Water Debt Service 691,281.84 0.5% $109.38 $0.00 $109.38 $64.42 $173.79375 670-7000 Electric 19,296,748.73 13.91% $3,053.17 $0.00 $3,053.17 $1,798.18 $4,851.35380 670-7010 Generation & Transmission 22,538,256.14 16.24% $3,566.05 $0.00 $3,566.05 $2,100.24 $5,666.30390 673 Electric Improvement 4,254,170.20 3.07% $673.10 $0.00 $673.10 $396.43 $1,069.53395 674 2007/2015 Elec Rev Bond Project 24,238.13 0.02% $3.84 $0.00 $3.84 $2.26 $6.09400 675 Public Benefit 564,420.35 0.41% $89.30 $0.00 $89.30 $52.60 $141.90405 678 2007 Elec Rev Bond Debt Service 986,371.34 0.71% $156.07 $0.00 $156.07 $91.92 $247.98410 680 Wastewater Operations 5,151,131.35 3.71% $815.02 $0.00 $815.02 $480.01 $1,295.04415 681 Wastewater Capital Facility Fees 42,993.09 0.03% $6.80 $0.00 $6.80 $4.01 $10.81420 682 Wastewater Tertiary 1,782.49 0% $0.28 $0.00 $0.28 $0.17 $0.45425 683 BUA WWtr Capital Project 2,313.63 0% $0.37 $0.00 $0.37 $0.22 $0.58435 689 BUA Wastewater Debt Service 54,710.31 0.04% $8.66 $0.00 $8.66 $5.10 $13.75440 001-9600 Refuse 1,058,891.78 0.76% $167.54 $0.00 $167.54 $98.67 $266.21475 805 Redevelopment Obligation Retirement Fund
2,421,960.12 1.75% $383.21 $0.00 $383.21 $225.69 $608.90 480 810 Successor Housing Agency 748,804.26 0.54% $118.48 $0.00 $118.48 $69.78 $188.26485 830 Debt Service 944,943.63 0.68% $149.51 $0.00 $149.51 $88.06 $237.57490 840 BEA Capital Project 73,761.58 0.05% $11.67 $0.00 $11.67 $6.87 $18.54495 841 BEA L/M Capital Project 45.60 0% $0.01 $0.00 $0.01 $0.00 $0.01500 850 Successor Agency 15,132.00 0.01% $2.39 $0.00 $2.39 $1.41 $3.80530 Unallowable & Genl Govt 4,497,556.24 3.24% $711.61 $0.00 $711.61 $419.11 $1,130.72 SubTotal 138,751,907.66 100% $21,953.63 $0.00 $21,953.63 $12,700.44 $34,654.07Direct Bills $0.00 $0.00Total $21,953.63 $34,654.07 Prepared by Client Page 75
766
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: City Clerk Support-Personnel Seq. 25: 001-1400 City Clerk Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5.00 2.31% $506.66 $0.00 $506.66 $0.00 $506.6615 001-1200 City Manager 7.00 3.23% $709.33 $0.00 $709.33 $0.00 $709.3317 001-1220 Public Information 1.00 0.46% $101.33 $0.00 $101.33 $0.00 $101.3318 001-1230 Grants Management 1.00 0.46% $101.33 $0.00 $101.33 $0.00 $101.3320 001-1300 Human Resources 4.00 1.85% $405.33 $0.00 $405.33 $0.00 $405.3325 001-1400 City Clerk 2.00 0.92% $202.66 $0.00 $202.66 $0.00 $202.6630 001-1900 Fiscal Services 11.00 5.08% $1,114.65 $0.00 $1,114.65 $710.42 $1,825.0835 001-1910 Purchasing 4.00 1.85% $405.33 $0.00 $405.33 $258.34 $663.6636 001-2060 TV Government Access 1.00 0.46% $101.33 $0.00 $101.33 $64.58 $165.9262 700-5030 Unemployment Insurance 0.25 0.12% $25.33 $0.00 $25.33 $16.15 $41.4863 700-5040 Liability Insurance 0.85 0.39% $86.13 $0.00 $86.13 $54.90 $141.0366 702-3800 Fleet Maintenance 4.00 1.85% $405.33 $0.00 $405.33 $258.34 $663.6667 703-3700 Information Systems Services 4.00 1.85% $405.33 $0.00 $405.33 $258.34 $663.6668 704-3200 Building Maintenance 3.00 1.38% $304.00 $0.00 $304.00 $193.75 $497.7571 761-3100 Account & Collection Service 8.00 3.69% $810.66 $0.00 $810.66 $516.67 $1,327.3372 761-3110 Meter Reading & Service 4.00 1.85% $405.33 $0.00 $405.33 $258.34 $663.6680 001-1210 Economic Development 1.00 0.46% $101.33 $0.00 $101.33 $64.58 $165.9295 001-2200 Police 39.00 18% $3,951.96 $0.00 $3,951.96 $2,518.78 $6,470.73 100 001-2210 Dispatch 6.00 2.77% $607.99 $0.00 $607.99 $387.50 $995.50105 001-2300 Animal Control 1.00 0.46% $101.33 $0.00 $101.33 $64.58 $165.92115 001-2700 Building & Safety 4.00 1.85% $405.33 $0.00 $405.33 $258.34 $663.66120 001-2740 Code Enforcement 1.00 0.46% $101.33 $0.00 $101.33 $64.58 $165.92125 001-2800 Planning 4.00 1.85% $405.33 $0.00 $405.33 $258.34 $663.66130 001-3000 Engineering 4.00 1.85% $405.33 $0.00 $405.33 $258.34 $663.66135 001-3600 Parks 3.00 1.38% $304.00 $0.00 $304.00 $193.75 $497.75140 001-4000 Recreation 7.50 3.46% $759.99 $0.00 $759.99 $484.38 $1,244.37145 001-4010 Aquatics 4.95 2.28% $501.59 $0.00 $501.59 $319.69 $821.29155 001-4050 Senior Center 1.00 0.46% $101.33 $0.00 $101.33 $64.58 $165.92175 100 Gas Tax Street 5.00 2.31% $506.66 $0.00 $506.66 $322.92 $829.58325 600 Airport 2.00 0.92% $202.66 $0.00 $202.66 $129.17 $331.83335 610 5800 Fixed Route 12.00 5.54% $1,215.99 $0.00 $1,215.99 $775.01 $1,990.99340 610 5850 Dial-A-Ride 1.00 0.46% $101.33 $0.00 $101.33 $64.58 $165.92345 660 Water Operations 21.00 9.69% $2,127.98 $0.00 $2,127.98 $1,356.26 $3,484.24 Prepared by Client Page 76
767
Allocation Basis Units: # of FTEs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: City Clerk Support-Personnel Seq. 25: 001-1400 City Clerk Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
375 670-7000 Electric 30.00 13.85% $3,039.97 $0.00 $3,039.97 $1,937.52 $4,977.49380 670-7010 Generation & Transmission 1.00 0.46% $101.33 $0.00 $101.33 $64.58 $165.92410 680 Wastewater Operations 4.00 1.85% $405.33 $0.00 $405.33 $258.34 $663.66440 001-9600 Refuse 2.10 0.97% $212.80 $0.00 $212.80 $135.63 $348.42530 Unallowable & Genl Govt 2.00 0.92% $202.66 $0.00 $202.66 $129.17 $331.83 SubTotal 216.65 100% $21,953.63 $0.00 $21,953.63 $12,700.44 $34,654.07Direct Bills $0.00 $0.00Total $21,953.63 $34,654.07 Prepared by Client Page 77
768
Allocation Basis Units: # of Council Agenda Items
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 3: City Clerk Support-Agendas Seq. 25: 001-1400 City Clerk Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 10 5.56% $6,098.23 $0.00 $6,098.23 $0.00 $6,098.2315 001-1200 City Manager 18 10% $10,976.82 $0.00 $10,976.82 $0.00 $10,976.8218 001-1230 Grants Management 3 1.67% $1,829.47 $0.00 $1,829.47 $0.00 $1,829.4720 001-1300 Human Resources 7 3.89% $4,268.76 $0.00 $4,268.76 $0.00 $4,268.7630 001-1900 Fiscal Services 22 12.22% $13,416.11 $0.00 $13,416.11 $9,838.37 $23,254.4871 761-3100 Account & Collection Service 3 1.67% $1,829.47 $0.00 $1,829.47 $1,341.60 $3,171.0795 001-2200 Police 10 5.56% $6,098.23 $0.00 $6,098.23 $4,471.99 $10,570.22 110 001-2400 Fire 4 2.22% $2,439.29 $0.00 $2,439.29 $1,788.79 $4,228.09115 001-2700 Building & Safety 1 0.56% $609.82 $0.00 $609.82 $447.20 $1,057.02120 001-2740 Code Enforcement 2 1.11% $1,219.65 $0.00 $1,219.65 $894.40 $2,114.04125 001-2800 Planning 21 11.67% $12,806.29 $0.00 $12,806.29 $9,391.17 $22,197.46130 001-3000 Engineering 13 7.22% $7,927.70 $0.00 $7,927.70 $5,813.58 $13,741.28135 001-3600 Parks 4 2.22% $2,439.29 $0.00 $2,439.29 $1,788.79 $4,228.09140 001-4000 Recreation 2 1.11% $1,219.65 $0.00 $1,219.65 $894.40 $2,114.04170 005 SA Adminstration 12 6.67% $7,317.88 $0.00 $7,317.88 $5,366.38 $12,684.26180 101 Measure A Street 1 0.56% $609.82 $0.00 $609.82 $447.20 $1,057.02300 430 General Facilities 4 2.22% $2,439.29 $0.00 $2,439.29 $1,788.79 $4,228.09320 470 Capital Improvement 2 1.11% $1,219.65 $0.00 $1,219.65 $894.40 $2,114.04335 610 5800 Fixed Route 7 3.89% $4,268.76 $0.00 $4,268.76 $3,130.39 $7,399.15345 660 Water Operations 4 2.22% $2,439.29 $0.00 $2,439.29 $1,788.79 $4,228.09375 670-7000 Electric 19 10.56% $11,586.64 $0.00 $11,586.64 $8,496.77 $20,083.41410 680 Wastewater Operations 3 1.67% $1,829.47 $0.00 $1,829.47 $1,341.60 $3,171.07435 689 BUA Wastewater Debt Service 4 2.22% $2,439.29 $0.00 $2,439.29 $1,788.79 $4,228.09530 Unallowable & Genl Govt 4 2.22% $2,439.29 $0.00 $2,439.29 $1,788.79 $4,228.09 SubTotal 180 100% $109,768.16 $0.00 $109,768.16 $63,502.20 $173,270.36Direct Bills $0.00 $0.00Total $109,768.16 $173,270.36 Prepared by Client Page 78
769
Allocation Basis Units: # of Boards & Commissions
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 4: City Clerk Support-Boards & Comm Seq. 25: 001-1400 City Clerk Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 1.00 20% $4,390.73 $0.00 $4,390.73 $0.00 $4,390.7330 001-1900 Fiscal Services 1.00 20% $4,390.73 $0.00 $4,390.73 $3,175.11 $7,565.84 115 001-2700 Building & Safety 1.00 20% $4,390.73 $0.00 $4,390.73 $3,175.11 $7,565.84125 001-2800 Planning 1.00 20% $4,390.73 $0.00 $4,390.73 $3,175.11 $7,565.84135 001-3600 Parks 0.50 10% $2,195.36 $0.00 $2,195.36 $1,587.56 $3,782.92140 001-4000 Recreation 0.50 10% $2,195.36 $0.00 $2,195.36 $1,587.56 $3,782.92 SubTotal 5 100% $21,953.63 $0.00 $21,953.63 $12,700.44 $34,654.07Direct Bills $0.00 $0.00Total $21,953.63 $34,654.07 Prepared by Client Page 79
770
Allocation Basis Units: Direct to Unallowable & Genl Govt City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 5: Elections Seq. 25: 001-1400 City Clerk Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
530 Unallowable & Genl Govt 100 100% $21,953.63 $0.00 $21,953.63 $12,700.44 $34,654.07 SubTotal 100 100% $21,953.63 $0.00 $21,953.63 $12,700.44 $34,654.07Direct Bills $0.00 $0.00Total $21,953.63 $34,654.07 Prepared by Client Page 80
771
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 25: 001-1400 City Clerk
Seq # Department Name City Clerk
Support-Fiscal
City Clerk
SupportPersonnel
City Clerk
SupportAgendas
City Clerk
Support-Boards
& Comm
Elections Total
R Residual Costs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
5 001-0001 Non-Departmental $32.19 $0.00 $0.00 $0.00 $0.00 $32.19 10 001-1000 City Council $30.98 $506.66 $6,098.23 $4,390.73 $0.00 $11,026.6015 001-1200 City Manager $192.93 $709.33 $10,976.82 $0.00 $0.00 $11,879.0717 001-1220 Public Information $22.77 $101.33 $0.00 $0.00 $0.00 $124.1018 001-1230 Grants Management $21.79 $101.33 $1,829.47 $0.00 $0.00 $1,952.5920 001-1300 Human Resources $59.29 $405.33 $4,268.76 $0.00 $0.00 $4,733.3825 001-1400 City Clerk $29.30 $202.66 $0.00 $0.00 $0.00 $231.9726 001-1800 City Attorney $192.77 $0.00 $0.00 $0.00 $0.00 $192.7730 001-1900 Fiscal Services $445.58 $1,825.08 $23,254.48 $7,565.84 $0.00 $33,090.9835 001-1910 Purchasing $147.35 $663.66 $0.00 $0.00 $0.00 $811.0236 001-2060 TV Government Access $49.46 $165.92 $0.00 $0.00 $0.00 $215.3762 700-5030 Unemployment Insurance $12.94 $41.48 $0.00 $0.00 $0.00 $54.4263 700-5040 Liability Insurance $894.69 $141.03 $0.00 $0.00 $0.00 $1,035.7265 700-5300 City Attorney $277.19 $0.00 $0.00 $0.00 $0.00 $277.1966 702-3800 Fleet Maintenance $443.52 $663.66 $0.00 $0.00 $0.00 $1,107.1967 703-3700 Information Systems Services $403.42 $663.66 $0.00 $0.00 $0.00 $1,067.0868 704-3200 Building Maintenance $229.14 $497.75 $0.00 $0.00 $0.00 $726.8969 705-4500 Central Services $589.47 $0.00 $0.00 $0.00 $0.00 $589.4771 761-3100 Account & Collection Service $666.16 $1,327.33 $3,171.07 $0.00 $0.00 $5,164.5572 761-3110 Meter Reading & Service $154.82 $663.66 $0.00 $0.00 $0.00 $818.4980 001-1210 Economic Development $86.34 $165.92 $0.00 $0.00 $0.00 $252.2685 001-1500 Elections $0.10 $0.00 $0.00 $0.00 $0.00 $0.1095 001-2200 Police $3,214.98 $6,470.73 $10,570.22 $0.00 $0.00 $20,255.93 100 001-2210 Dispatch $326.07 $995.50 $0.00 $0.00 $0.00 $1,321.56105 001-2300 Animal Control $70.19 $165.92 $0.00 $0.00 $0.00 $236.11110 001-2400 Fire $976.20 $0.00 $4,228.09 $0.00 $0.00 $5,204.29115 001-2700 Building & Safety $351.29 $663.66 $1,057.02 $7,565.84 $0.00 $9,637.82120 001-2740 Code Enforcement $146.19 $165.92 $2,114.04 $0.00 $0.00 $2,426.15125 001-2800 Planning $270.73 $663.66 $22,197.46 $7,565.84 $0.00 $30,697.68130 001-3000 Engineering $533.70 $663.66 $13,741.28 $0.00 $0.00 $14,938.65135 001-3600 Parks $309.94 $497.75 $4,228.09 $3,782.92 $0.00 $8,818.69140 001-4000 Recreation $261.70 $1,244.37 $2,114.04 $3,782.92 $0.00 $7,403.03145 001-4010 Aquatics $88.03 $821.29 $0.00 $0.00 $0.00 $909.31 Prepared by Client Page 81
772
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 25: 001-1400 City Clerk
Seq # Department Name City Clerk
Support-Fiscal
City Clerk
SupportPersonnel
City Clerk
SupportAgendas
City Clerk
Support-Boards
& Comm
Elections Total
150 001-4020 Day Care $7.56 $0.00 $0.00 $0.00 $0.00 $7.56155 001-4050 Senior Center $50.17 $165.92 $0.00 $0.00 $0.00 $216.08160 001-5400 Community Enhancement $40.39 $0.00 $0.00 $0.00 $0.00 $40.39165 002 Developer Deposit Fund $135.79 $0.00 $0.00 $0.00 $0.00 $135.79170 005 SA Adminstration $0.63 $0.00 $12,684.26 $0.00 $0.00 $12,684.89175 100 Gas Tax Street $619.08 $829.58 $0.00 $0.00 $0.00 $1,448.66180 101 Measure A Street $355.59 $0.00 $1,057.02 $0.00 $0.00 $1,412.61185 102 RMRA (SB1) Gas Tax $191.71 $0.00 $0.00 $0.00 $0.00 $191.71190 110 C.D.B.G. $23.95 $0.00 $0.00 $0.00 $0.00 $23.95200 132 Air Quality Improvement $4.66 $0.00 $0.00 $0.00 $0.00 $4.66210 148 Supplemental Law Enforcement $5.29 $0.00 $0.00 $0.00 $0.00 $5.29215 150 State Park Bond Act $0.01 $0.00 $0.00 $0.00 $0.00 $0.01220 200 Special Donations $0.33 $0.00 $0.00 $0.00 $0.00 $0.33230 201-4050 Senior Center $0.41 $0.00 $0.00 $0.00 $0.00 $0.41235 201-4060 Senior Center Advisory Board $0.11 $0.00 $0.00 $0.00 $0.00 $0.11240 202 Animal Control Reserve $0.01 $0.00 $0.00 $0.00 $0.00 $0.01245 203 Police Volunteer $0.05 $0.00 $0.00 $0.00 $0.00 $0.05247 222 American Rescue Plan Act $653.44 $0.00 $0.00 $0.00 $0.00 $653.44265 370 Area Police Computer (001) $0.05 $0.00 $0.00 $0.00 $0.00 $0.05270 375 Fair Oaks #2004-1 Debt Service $48.14 $0.00 $0.00 $0.00 $0.00 $48.14275 376 Cameo Homes (001) $0.08 $0.00 $0.00 $0.00 $0.00 $0.08280 400 Police Facilities Development $0.05 $0.00 $0.00 $0.00 $0.00 $0.05285 410 Fire Facility Development $0.05 $0.00 $0.00 $0.00 $0.00 $0.05290 420 Traffic Control Facility $1.90 $0.00 $0.00 $0.00 $0.00 $1.90300 430 General Facilities $40.98 $0.00 $4,228.09 $0.00 $0.00 $4,269.07310 444 Wilson Median $0.03 $0.00 $0.00 $0.00 $0.00 $0.03315 451 Park Development $73.91 $0.00 $0.00 $0.00 $0.00 $73.91320 470 Capital Improvement $0.02 $0.00 $2,114.04 $0.00 $0.00 $2,114.07325 600 Airport $126.72 $331.83 $0.00 $0.00 $0.00 $458.56335 610 5800 Fixed Route $930.37 $1,990.99 $7,399.15 $0.00 $0.00 $10,320.52340 610 5850 Dial-A-Ride $114.54 $165.92 $0.00 $0.00 $0.00 $280.45345 660 Water Operations $3,281.79 $3,484.24 $4,228.09 $0.00 $0.00 $10,994.12350 661 Water Capital Facility Fee $482.82 $0.00 $0.00 $0.00 $0.00 $482.82355 662 Irrigation Water $0.62 $0.00 $0.00 $0.00 $0.00 $0.62 Prepared by Client Page 82
773
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 25: 001-1400 City Clerk
Seq # Department Name City Clerk
Support-Fiscal
City Clerk
SupportPersonnel
City Clerk
SupportAgendas
City Clerk
Support-Boards
& Comm
Elections Total
360 663 BUA Water Capital Project $0.00 $0.00 $0.00 $0.00 $0.00 $0.00365 669 BUA Water Debt Service $173.79 $0.00 $0.00 $0.00 $0.00 $173.79375 670-7000 Electric $4,851.35 $4,977.49 $20,083.41 $0.00 $0.00 $29,912.25380 670-7010 Generation & Transmission $5,666.30 $165.92 $0.00 $0.00 $0.00 $5,832.21390 673 Electric Improvement $1,069.53 $0.00 $0.00 $0.00 $0.00 $1,069.53395 674 2007/2015 Elec Rev Bond Project $6.09 $0.00 $0.00 $0.00 $0.00 $6.09400 675 Public Benefit $141.90 $0.00 $0.00 $0.00 $0.00 $141.90405 678 2007 Elec Rev Bond Debt Service $247.98 $0.00 $0.00 $0.00 $0.00 $247.98410 680 Wastewater Operations $1,295.04 $663.66 $3,171.07 $0.00 $0.00 $5,129.77415 681 Wastewater Capital Facility Fees $10.81 $0.00 $0.00 $0.00 $0.00 $10.81420 682 Wastewater Tertiary $0.45 $0.00 $0.00 $0.00 $0.00 $0.45425 683 BUA WWtr Capital Project $0.58 $0.00 $0.00 $0.00 $0.00 $0.58435 689 BUA Wastewater Debt Service $13.75 $0.00 $4,228.09 $0.00 $0.00 $4,241.84440 001-9600 Refuse $266.21 $348.42 $0.00 $0.00 $0.00 $614.64475 805 Redevelopment Obligation Retirement Fund
$608.90 $0.00 $0.00 $0.00 $0.00 $608.90
480 810 Successor Housing Agency $188.26 $0.00 $0.00 $0.00 $0.00 $188.26485 830 Debt Service $237.57 $0.00 $0.00 $0.00 $0.00 $237.57490 840 BEA Capital Project $18.54 $0.00 $0.00 $0.00 $0.00 $18.54495 841 BEA L/M Capital Project $0.01 $0.00 $0.00 $0.00 $0.00 $0.01500 850 Successor Agency $3.80 $0.00 $0.00 $0.00 $0.00 $3.80530 Unallowable & Genl Govt $1,130.72 $331.83 $4,228.09 $0.00 $34,654.07 $40,344.71 Direct Bills $0.00 $0.00 $0.00 $0.00 $0.00 $0.00Total $34,654.07 $34,654.07 $173,270.36 $34,654.07 $34,654.07 $311,886.65 Prepared by Client Page 83
774
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-1800 City Attorney
Nature and Extent of Services
The City Attorney is the official legal counsel for the City Council. The City Attorney provides legal assistance for all matters of official city operations.
Some costs are also distributed under 700-5300 Legal, which also includes other law firms representing the City.
City Attorney costs are distributed by the following function:
City Attorney Support - Costs have been allocated based on number of FTE's per department.
Prepared by Client Page 84 775
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 26: 001-1800 City AttorneyDescription Type Amount General Admin 001-1800 City Attorney
Personnel Costs Salaries $0.00 $0.00 $0.00 Fringe Benefits $0.00 $0.00 $0.00Subtotal - Personnel Costs $0.00 0 0Services & Supplies Cost BAD DEBT & DEPREC EXPENSE D $33,343.97 $0.00 $0.00 CONTRACT SVC-PROFESSIONAL S $0.00 $0.00 $0.00 INTERFUND SERVICE PYMTS P $733,414.20 $0.00 $733,414.20Subtotal - Services & Supplies $766,758.17 $0.00 $733,414.20Department Cost Total $766,758.17 $0.00 $733,414.20Adjustments to Cost BAD DEBT & DEPREC EXPENSE D -$33,343.97 $0.00 $0.00Subtotal - Adjustments -$33,343.97 0 0Total Costs After Adjustments $733,414.20 $0.00 $733,414.20General Admin Distribution $0.00 $0.00Grand Total $733,414.20 $0.00 $733,414.20 Prepared by Client Page 85
776
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Expenditures) Seq. 26: 001-1800 City Attorney Seq # Department/Cost Pool First Incoming Second
Incoming
001-1800 City
Attorney
5 Non-Dept $1,110.66 $331.26 $1,441.92
Subtotal - 001-0001 NonDepartmental $1,110.66 $331.26 $1,441.92 10 Council Support - Fiscal $361.18 $412.54 $773.72
Subtotal - 001-1000 City Council $361.18 $412.54 $773.72 15 City Mgr Support-Fiscal $3,351.91 $1,115.48 $4,467.39 Subtotal - 001-1200 City Manager $3,351.91 $1,115.48 $4,467.39 25 City Clerk Support-Fiscal $121.32 $71.45 $192.77
Subtotal - 001-1400 City Clerk $121.32 $71.45 $192.77
30 Budget $0.00 $2,514.82 $2,514.8230 Gen'l Accounting $0.00 $26.33 $26.3330 Business License $0.00 $705.71 $705.71 Subtotal - 001-1900 Fiscal Services $0.00 $3,246.85 $3,246.85 63 Liability Insurance (Exp) $0.00 $17,024.15 $17,024.15 Subtotal - 700-5040 LiabilityInsurance
$0.00 $17,024.15 $17,024.15
69 Central Services- Fiscal $0.00 $6,960.64 $6,960.64
Subtotal - 705-4500 Central Services $0.00 $6,960.64 $6,960.64 Total Incoming $4,945.06 $29,162.38 $34,107.44C. Total Allocated $767,521.64 $767,521.64 100%
Prepared by Client Page 86
777
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: 001-1800 City Attorney Seq. 26: 001-1800 City Attorney Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5.00 2.31% $17,040.37 $0.00 $17,040.37 $0.00 $17,040.3715 001-1200 City Manager 7.00 3.23% $23,856.52 $0.00 $23,856.52 $0.00 $23,856.5217 001-1220 Public Information 1.00 0.46% $3,408.07 $0.00 $3,408.07 $0.00 $3,408.0718 001-1230 Grants Management 1.00 0.46% $3,408.07 $0.00 $3,408.07 $0.00 $3,408.0720 001-1300 Human Resources 4.00 1.85% $13,632.30 $0.00 $13,632.30 $0.00 $13,632.3025 001-1400 City Clerk 2.00 0.92% $6,816.15 $0.00 $6,816.15 $0.00 $6,816.1530 001-1900 Fiscal Services 11.00 5.08% $37,488.82 $0.00 $37,488.82 $1,631.25 $39,120.0735 001-1910 Purchasing 4.00 1.85% $13,632.30 $0.00 $13,632.30 $593.18 $14,225.4836 001-2060 TV Government Access 1.00 0.46% $3,408.07 $0.00 $3,408.07 $148.30 $3,556.3762 700-5030 Unemployment Insurance 0.25 0.12% $852.02 $0.00 $852.02 $37.07 $889.0963 700-5040 Liability Insurance 0.85 0.39% $2,896.86 $0.00 $2,896.86 $126.05 $3,022.9166 702-3800 Fleet Maintenance 4.00 1.85% $13,632.30 $0.00 $13,632.30 $593.18 $14,225.4867 703-3700 Information Systems Services 4.00 1.85% $13,632.30 $0.00 $13,632.30 $593.18 $14,225.4868 704-3200 Building Maintenance 3.00 1.38% $10,224.22 $0.00 $10,224.22 $444.89 $10,669.1171 761-3100 Account & Collection Service 8.00 3.69% $27,264.59 $0.00 $27,264.59 $1,186.37 $28,450.9672 761-3110 Meter Reading & Service 4.00 1.85% $13,632.30 $0.00 $13,632.30 $593.18 $14,225.4880 001-1210 Economic Development 1.00 0.46% $3,408.07 $0.00 $3,408.07 $148.30 $3,556.3795 001-2200 Police 39.00 18% $132,914.89 $0.00 $132,914.89 $5,783.54 $138,698.43 100 001-2210 Dispatch 6.00 2.77% $20,448.44 $0.00 $20,448.44 $889.78 $21,338.22105 001-2300 Animal Control 1.00 0.46% $3,408.07 $0.00 $3,408.07 $148.30 $3,556.37115 001-2700 Building & Safety 4.00 1.85% $13,632.30 $0.00 $13,632.30 $593.18 $14,225.48120 001-2740 Code Enforcement 1.00 0.46% $3,408.07 $0.00 $3,408.07 $148.30 $3,556.37125 001-2800 Planning 4.00 1.85% $13,632.30 $0.00 $13,632.30 $593.18 $14,225.48130 001-3000 Engineering 4.00 1.85% $13,632.30 $0.00 $13,632.30 $593.18 $14,225.48135 001-3600 Parks 3.00 1.38% $10,224.22 $0.00 $10,224.22 $444.89 $10,669.11140 001-4000 Recreation 7.50 3.46% $25,560.56 $0.00 $25,560.56 $1,112.22 $26,672.78145 001-4010 Aquatics 4.95 2.28% $16,869.97 $0.00 $16,869.97 $734.06 $17,604.03155 001-4050 Senior Center 1.00 0.46% $3,408.07 $0.00 $3,408.07 $148.30 $3,556.37175 100 Gas Tax Street 5.00 2.31% $17,040.37 $0.00 $17,040.37 $741.48 $17,781.85325 600 Airport 2.00 0.92% $6,816.15 $0.00 $6,816.15 $296.59 $7,112.74335 610 5800 Fixed Route 12.00 5.54% $40,896.89 $0.00 $40,896.89 $1,779.55 $42,676.44340 610 5850 Dial-A-Ride 1.00 0.46% $3,408.07 $0.00 $3,408.07 $148.30 $3,556.37345 660 Water Operations 21.00 9.69% $71,569.56 $0.00 $71,569.56 $3,114.21 $74,683.77 Prepared by Client Page 87
778
Allocation Basis Units: # of FTEs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: 001-1800 City Attorney Seq. 26: 001-1800 City Attorney Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
375 670-7000 Electric 30.00 13.85% $102,242.22 $0.00 $102,242.22 $4,448.88 $106,691.10380 670-7010 Generation & Transmission 1.00 0.46% $3,408.07 $0.00 $3,408.07 $148.30 $3,556.37410 680 Wastewater Operations 4.00 1.85% $13,632.30 $0.00 $13,632.30 $593.18 $14,225.48440 001-9600 Refuse 2.10 0.97% $7,156.96 $0.00 $7,156.96 $311.42 $7,468.38530 Unallowable & Genl Govt 2.00 0.92% $6,816.15 $0.00 $6,816.15 $296.59 $7,112.74 SubTotal 216.65 100% $738,359.26 $0.00 $738,359.26 $29,162.38 $767,521.64Direct Bills $0.00 $0.00Total $738,359.26 $767,521.64 Prepared by Client Page 88
779
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 26: 001-1800 City Attorney
Seq # Department Name 001-1800 City
Attorney
Total
R Residual Costs $0.00 $0.00
10 001-1000 City Council $17,040.37 $17,040.3715 001-1200 City Manager $23,856.52 $23,856.5217 001-1220 Public Information $3,408.07 $3,408.0718 001-1230 Grants Management $3,408.07 $3,408.0720 001-1300 Human Resources $13,632.30 $13,632.3025 001-1400 City Clerk $6,816.15 $6,816.1530 001-1900 Fiscal Services $39,120.07 $39,120.0735 001-1910 Purchasing $14,225.48 $14,225.4836 001-2060 TV Government Access $3,556.37 $3,556.3762 700-5030 Unemployment Insurance $889.09 $889.0963 700-5040 Liability Insurance $3,022.91 $3,022.9166 702-3800 Fleet Maintenance $14,225.48 $14,225.4867 703-3700 Information Systems Services $14,225.48 $14,225.4868 704-3200 Building Maintenance $10,669.11 $10,669.1171 761-3100 Account & Collection Service $28,450.96 $28,450.9672 761-3110 Meter Reading & Service $14,225.48 $14,225.4880 001-1210 Economic Development $3,556.37 $3,556.3795 001-2200 Police $138,698.43 $138,698.43 100 001-2210 Dispatch $21,338.22 $21,338.22105 001-2300 Animal Control $3,556.37 $3,556.37115 001-2700 Building & Safety $14,225.48 $14,225.48120 001-2740 Code Enforcement $3,556.37 $3,556.37125 001-2800 Planning $14,225.48 $14,225.48130 001-3000 Engineering $14,225.48 $14,225.48135 001-3600 Parks $10,669.11 $10,669.11140 001-4000 Recreation $26,672.78 $26,672.78145 001-4010 Aquatics $17,604.03 $17,604.03155 001-4050 Senior Center $3,556.37 $3,556.37175 100 Gas Tax Street $17,781.85 $17,781.85325 600 Airport $7,112.74 $7,112.74335 610 5800 Fixed Route $42,676.44 $42,676.44340 610 5850 Dial-A-Ride $3,556.37 $3,556.37345 660 Water Operations $74,683.77 $74,683.77 Prepared by Client Page 89
780
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 26: 001-1800 City Attorney
Seq # Department Name 001-1800 City
Attorney
Total
375 670-7000 Electric $106,691.10 $106,691.10380 670-7010 Generation & Transmission $3,556.37 $3,556.37410 680 Wastewater Operations $14,225.48 $14,225.48440 001-9600 Refuse $7,468.38 $7,468.38530 Unallowable & Genl Govt $7,112.74 $7,112.74 Direct Bills $0.00 $0.00Total $767,521.64 $767,521.64
Prepared by Client Page 90
781
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-1900 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.
Contracts - Costs have been directly allocated to Purchasing.
Prepared by Client Page 91 782
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 30: 001-1900 Fiscal ServicesDescription Type Amount General Admin Budget Gen'l Accounting
Payroll Accounts
Payable
Business
License
AR (Non-Utility
Billing)
Personnel Costs Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fringe Benefits S $544,480.06 $0.00 $129,739.18 $119,072.70 $79,998.57 $66,719.90 $36,407.51 $37,495.93Subtotal - Personnel Costs $544,480.06 $0.00 $129,739.18 $119,072.70 $79,998.57 $66,719.90 $36,407.51 $37,495.93Services & Supplies Cost CONTRACT SVC REPAIR/MAINT S $5,700.79 $0.00 $1,358.39 $1,246.71 $837.60 $698.57 $381.19 $392.59 CONTRACT SVC-EMPLOYEE SPC S $3,044.12 $0.00 $725.36 $665.72 $447.26 $373.02 $203.55 $209.64 CONTRACT SVC-PROFESSIONAL S $30,191.77 $0.00 $7,194.12 $6,602.66 $4,435.97 $3,699.66 $2,018.82 $2,079.17 CONTRACTUAL SERVICES S $717.34 $0.00 $170.93 $156.88 $105.40 $87.90 $47.97 $49.40 CONTRACTUAL SVC-UTILITIES S $2,848.86 $0.00 $678.83 $623.02 $418.57 $349.10 $190.49 $196.19 INTERFUND SERVICE PYMTS S $105,745.72 $0.00 $25,197.18 $23,125.60 $15,536.85 $12,957.95 $7,070.85 $7,282.24 MANAGEMENT AND SUPPORT S $3,669.61 $0.00 $874.40 $802.51 $539.16 $449.67 $245.37 $252.71 NONCAPITALIZED ASSETS S $9,886.68 $0.00 $2,355.81 $2,162.12 $1,452.62 $1,211.50 $661.09 $680.85 SALARY & WAGES S1 $1,066,061.98 $0.00 $254,022.16 $233,137.79 $156,632.79 $130,633.88 $71,283.90 $73,414.96Subtotal - Services & Supplies $1,227,866.87 $0.00 $292,577.17 $268,523.01 $180,406.23 $150,461.25 $82,103.24 $84,557.75Department Cost Total $1,772,346.93 $0.00 $422,316.35 $387,595.71 $260,404.80 $217,181.14 $118,510.75 $122,053.68Adjustments to CostSubtotal - Adjustments $0.00 0 0 0 0 0 0 0Total Costs After Adjustments $1,772,346.93 $0.00 $422,316.35 $387,595.71 $260,404.80 $217,181.14 $118,510.75 $122,053.68General Admin Distribution $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00Grand Total $1,772,346.93 $0.00 $422,316.35 $387,595.71 $260,404.80 $217,181.14 $118,510.75 $122,053.68 Prepared by Client Page 92
783
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 30: 001-1900 Fiscal ServicesDescription Type Amount AR Utility Billing
Contracts
Personnel Costs Salaries $0.00 $0.00 $0.00 Fringe Benefits S $544,480.06 $61,386.66 $13,659.62Subtotal - Personnel Costs $544,480.06 $61,386.66 $13,659.62Services & Supplies Cost CONTRACT SVC REPAIR/MAINT S $5,700.79 $642.73 $143.02 CONTRACT SVC-EMPLOYEE SPC S $3,044.12 $343.21 $76.37 CONTRACT SVC-PROFESSIONAL S $30,191.77 $3,403.93 $757.43 CONTRACTUAL SERVICES S $717.34 $80.88 $18.00 CONTRACTUAL SVC-UTILITIES S $2,848.86 $321.19 $71.47 INTERFUND SERVICE PYMTS S $105,745.72 $11,922.16 $2,652.89 MANAGEMENT AND SUPPORT S $3,669.61 $413.73 $92.06 NONCAPITALIZED ASSETS S $9,886.68 $1,114.66 $248.03 SALARY & WAGES S1 $1,066,061.98 $120,191.70 $26,744.78Subtotal - Services & Supplies $1,227,866.87 $138,434.17 $30,804.06Department Cost Total $1,772,346.93 $199,820.82 $44,463.68Adjustments to CostSubtotal - Adjustments $0.00 0 0Total Costs After Adjustments $1,772,346.93 $199,820.82 $44,463.68General Admin Distribution $0.00 $0.00Grand Total $1,772,346.93 $199,820.82 $44,463.68 Prepared by Client Page 93
784
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 30: 001-1900 Fiscal Services Seq # Department/Cost Pool First Incoming Second
Incoming
Budget Gen'l
Accounting
Payroll Accounts
Payable
Business
License
AR (Non-Utility
Billing)
5 Non-Dept $2,567.27 $765.71 $794.18 $728.89 $489.70 $408.42 $222.86 $229.53 Subtotal - 001-0001 NonDepartmental $2,567.27 $765.71 $794.18 $728.89 $489.70 $408.42 $222.86 $229.53 10 Council Support - Fiscal $834.85 $953.58 $426.15 $391.11 $262.77 $219.15 $119.59 $123.1610 Council Support - Personnel $3,318.44 $3,868.76 $1,712.57 $1,571.77 $1,055.99 $880.71 $480.58 $494.9510 Council Support-Agendas $7,988.21 $9,633.21 $4,198.85 $3,853.64 $2,589.05 $2,159.31 $1,178.28 $1,213.51 Subtotal - 001-1000 City Council $12,141.50 $14,455.55 $6,337.57 $5,816.53 $3,907.81 $3,259.17 $1,778.45 $1,831.62 15 City Mgr Support-Fiscal $7,747.87 $2,578.41 $2,460.56 $2,258.26 $1,517.21 $1,265.37 $690.48 $711.1315 City Mgt Support-Personnel $30,796.88 $10,723.26 $9,893.46 $9,080.07 $6,100.41 $5,087.83 $2,776.31 $2,859.31 Subtotal - 001-1200 City Manager $38,544.76 $13,301.67 $12,354.01 $11,338.33 $7,617.62 $6,353.20 $3,466.79 $3,570.43 17 Public Information $7,508.70 $2,142.94 $2,299.80 $2,110.72 $1,418.08 $1,182.70 $645.37 $664.67 Subtotal - 001-1220 PublicInformation
$7,508.70 $2,142.94 $2,299.80 $2,110.72 $1,418.08 $1,182.70 $645.37 $664.67 20 HR Support $20,043.66 $23,846.55 $10,458.20 $9,598.38 $6,448.64 $5,378.25 $2,934.79 $3,022.52 Subtotal - 001-1300 HumanResources
$20,043.66 $23,846.55 $10,458.20 $9,598.38 $6,448.64 $5,378.25 $2,934.79 $3,022.52 25 City Clerk Support-Fiscal $280.42 $165.16 $106.17 $97.44 $65.47 $54.60 $29.79 $30.6925 City Clerk Support-Personnel $1,114.65 $710.42 $434.88 $399.13 $268.15 $223.64 $122.04 $125.6925 City Clerk Support-Agendas $13,416.11 $9,838.37 $5,541.10 $5,085.54 $3,416.70 $2,849.57 $1,554.95 $1,601.4325 City Clerk Support-Boards & Comm $4,390.73 $3,175.11 $1,802.79 $1,654.58 $1,111.62 $927.11 $505.90 $521.03 Subtotal - 001-1400 City Clerk $19,201.91 $13,889.06 $7,884.95 $7,236.69 $4,861.94 $4,054.93 $2,212.68 $2,278.83 26 001-1800 City Attorney $37,488.82 $1,631.25 $9,321.56 $8,555.19 $5,747.78 $4,793.72 $2,615.82 $2,694.03 Subtotal - 001-1800 City Attorney $37,488.82 $1,631.25 $9,321.56 $8,555.19 $5,747.78 $4,793.72 $2,615.82 $2,694.03 30 Budget $0.00 $5,812.95 $1,385.12 $1,271.24 $854.08 $712.31 $388.69 $400.3130 Gen'l Accounting $0.00 $4,607.37 $1,097.85 $1,007.59 $676.95 $564.58 $308.08 $317.2930 Payroll $0.00 $14,247.28 $3,394.85 $3,115.75 $2,093.30 $1,745.84 $952.67 $981.1530 Accounts Payable $0.00 $2,987.94 $711.97 $653.43 $439.01 $366.14 $199.79 $205.7730 Business License $0.00 $1,631.24 $388.69 $356.74 $239.67 $199.89 $109.08 $112.3430 AR (Non-Utility Billing) $0.00 $1,715.22 $408.70 $375.10 $252.01 $210.18 $114.69 $118.12 Subtotal - 001-1900 Fiscal Services $0.00 $31,002.00 $7,387.18 $6,779.85 $4,555.02 $3,798.95 $2,073.00 $2,134.97 35 # of POs $0.00 $3,042.84 $725.05 $665.44 $447.07 $372.87 $203.46 $209.5535 $ Amount of POs $0.00 $428.01 $101.99 $93.60 $62.89 $52.45 $28.62 $29.48 Subtotal - 001-1910 Purchasing $0.00 $3,470.85 $827.04 $759.04 $509.96 $425.31 $232.08 $239.02 36 001-2060 TV Government Access $0.00 $10,867.67 $2,589.56 $2,376.66 $1,596.75 $1,331.71 $726.68 $748.41 Subtotal - 001-2060 TV GovernmentAccess
$0.00 $10,867.67 $2,589.56 $2,376.66 $1,596.75 $1,331.71 $726.68 $748.41 Prepared by Client Page 94
785
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 30: 001-1900 Fiscal Services Seq # Department/Cost Pool First Incoming Second
Incoming
Budget Gen'l
Accounting
Payroll Accounts
Payable
Business
License
AR (Non-Utility
Billing)
63 Liability Insurance (Exp) $0.00 $39,351.00 $9,376.59 $8,605.70 $5,781.71 $4,822.02 $2,631.27 $2,709.9363 Liability Insurance (FTE) $0.00 $43,676.33 $10,407.23 $9,551.61 $6,417.21 $5,352.04 $2,920.49 $3,007.80 Subtotal - 700-5040 LiabilityInsurance
$0.00 $83,027.33 $19,783.82 $18,157.30 $12,198.92 $10,174.06 $5,551.75 $5,717.72 65 Attorney Support $0.00 $22,480.20 $5,356.60 $4,916.21 $3,302.94 $2,754.70 $1,503.17 $1,548.1165 # of FTEs $0.00 $80,504.36 $19,182.65 $17,605.55 $11,828.23 $9,864.90 $5,383.05 $5,543.98 Subtotal - 700-5300 City Attorney $0.00 $102,984.56 $24,539.25 $22,521.76 $15,131.17 $12,619.60 $6,886.22 $7,092.09 67 Info Services Support $0.00 $58,236.04 $13,876.53 $12,735.68 $8,556.42 $7,136.17 $3,894.04 $4,010.4667 Phone Support $0.00 $16,641.51 $3,965.35 $3,639.34 $2,445.08 $2,039.23 $1,112.76 $1,146.0367 Security $0.00 $28,151.54 $6,707.97 $6,156.48 $4,136.21 $3,449.65 $1,882.40 $1,938.67 Subtotal - 703-3700 InformationSystems Services
$0.00 $103,029.09 $24,549.86 $22,531.50 $15,137.71 $12,625.05 $6,889.20 $7,095.16 68 City Hall $0.00 $26,948.57 $6,421.33 $5,893.40 $3,959.46 $3,302.24 $1,801.96 $1,855.83 Subtotal - 704-3200 BuildingMaintenance
$0.00 $26,948.57 $6,421.33 $5,893.40 $3,959.46 $3,302.24 $1,801.96 $1,855.83 69 Central Services- Fiscal $0.00 $16,089.39 $3,833.79 $3,518.60 $2,363.96 $1,971.57 $1,075.84 $1,108.0069 Central Services- Personnel $0.00 $63,953.42 $15,238.88 $13,986.02 $9,396.45 $7,836.77 $4,276.35 $4,404.19 Subtotal - 705-4500 Central Services $0.00 $80,042.81 $19,072.67 $17,504.61 $11,760.41 $9,808.34 $5,352.19 $5,512.19 Total Incoming $137,496.62 $511,405.64 $154,620.99 $141,908.86 $95,340.96 $79,515.66 $43,389.87 $44,687.02C. Total Allocated $2,421,249.19 $576,937.34 $529,504.57 $355,745.76 $296,696.80 $161,900.62 $166,740.70
23.83% 21.87% 14.69% 12.25% 6.69% 6.89%
Prepared by Client Page 95
786
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 30: 001-1900 Fiscal Services Seq # Department/Cost Pool First Incoming Second
Incoming
AR Utility
Billing
Contracts
5 Non-Dept $2,567.27 $765.71 $375.77 $83.62
Subtotal - 001-0001 NonDepartmental $2,567.27 $765.71 $375.77 $83.62 10 Council Support - Fiscal $834.85 $953.58 $201.63 $44.8710 Council Support - Personnel $3,318.44 $3,868.76 $810.31 $180.3110 Council Support-Agendas $7,988.21 $9,633.21 $1,986.70 $442.08 Subtotal - 001-1000 City Council $12,141.50 $14,455.55 $2,998.65 $667.25 15 City Mgr Support-Fiscal $7,747.87 $2,578.41 $1,164.22 $259.0615 City Mgt Support-Personnel $30,796.88 $10,723.26 $4,681.13 $1,041.63 Subtotal - 001-1200 City Manager $38,544.76 $13,301.67 $5,845.35 $1,300.69 17 Public Information $7,508.70 $2,142.94 $1,088.16 $242.14 Subtotal - 001-1220 PublicInformation
$7,508.70 $2,142.94 $1,088.16 $242.14
20 HR Support $20,043.66 $23,846.55 $4,948.34 $1,101.09 Subtotal - 001-1300 HumanResources
$20,043.66 $23,846.55 $4,948.34 $1,101.09
25 City Clerk Support-Fiscal $280.42 $165.16 $50.24 $11.1825 City Clerk Support-Personnel $1,114.65 $710.42 $205.77 $45.7925 City Clerk Support-Agendas $13,416.11 $9,838.37 $2,621.79 $583.4025 City Clerk Support-Boards & Comm $4,390.73 $3,175.11 $853.00 $189.81 Subtotal - 001-1400 City Clerk $19,201.91 $13,889.06 $3,730.80 $830.17 26 001-1800 City Attorney $37,488.82 $1,631.25 $4,410.54 $981.42 Subtotal - 001-1800 City Attorney $37,488.82 $1,631.25 $4,410.54 $981.42 30 Budget $0.00 $5,812.95 $655.37 $145.8330 Gen'l Accounting $0.00 $4,607.37 $519.45 $115.5930 Payroll $0.00 $14,247.28 $1,606.29 $357.4330 Accounts Payable $0.00 $2,987.94 $336.87 $74.9630 Business License $0.00 $1,631.24 $183.91 $40.9230 AR (Non-Utility Billing) $0.00 $1,715.22 $193.38 $43.03 Subtotal - 001-1900 Fiscal Services $0.00 $31,002.00 $3,495.28 $777.76 35 # of POs $0.00 $3,042.84 $343.06 $76.3435 $ Amount of POs $0.00 $428.01 $48.26 $10.74 Subtotal - 001-1910 Purchasing $0.00 $3,470.85 $391.32 $87.07 36 001-2060 TV Government Access $0.00 $10,867.67 $1,225.26 $272.64 Subtotal - 001-2060 TV GovernmentAccess
$0.00 $10,867.67 $1,225.26 $272.64
Prepared by Client Page 96
787
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 30: 001-1900 Fiscal Services Seq # Department/Cost Pool First Incoming Second
Incoming
AR Utility
Billing
Contracts
63 Liability Insurance (Exp) $0.00 $39,351.00 $4,436.57 $987.2263 Liability Insurance (FTE) $0.00 $43,676.33 $4,924.23 $1,095.73 Subtotal - 700-5040 LiabilityInsurance
$0.00 $83,027.33 $9,360.80 $2,082.94
65 Attorney Support $0.00 $22,480.20 $2,534.50 $563.9765 # of FTEs $0.00 $80,504.36 $9,076.35 $2,019.65 Subtotal - 700-5300 City Attorney $0.00 $102,984.56 $11,610.85 $2,583.62 67 Info Services Support $0.00 $58,236.04 $6,565.74 $1,460.9967 Phone Support $0.00 $16,641.51 $1,876.22 $417.4967 Security $0.00 $28,151.54 $3,173.91 $706.25 Subtotal - 703-3700 InformationSystems Services
$0.00 $103,029.09 $11,615.87 $2,584.74
68 City Hall $0.00 $26,948.57 $3,038.28 $676.07
Subtotal - 704-3200 BuildingMaintenance
$0.00 $26,948.57 $3,038.28 $676.07
69 Central Services- Fiscal $0.00 $16,089.39 $1,813.98 $403.6469 Central Services- Personnel $0.00 $63,953.42 $7,210.34 $1,604.43 Subtotal - 705-4500 Central Services $0.00 $80,042.81 $9,024.32 $2,008.07 Total Incoming $137,496.62 $511,405.64 $73,159.59 $16,279.31C. Total Allocated $2,421,249.19 $272,980.42 $60,742.98
11.27% 2.51%
Prepared by Client Page 97
788
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Budget Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
5 001-0001 Non-Departmental 203,465.85 0.15% $667.33 $0.00 $667.33 $0.00 $667.33 10 001-1000 City Council 195,790.74 0.14% $642.16 $0.00 $642.16 $0.00 $642.1615 001-1200 City Manager 1,219,369.03 0.88% $3,999.29 $0.00 $3,999.29 $0.00 $3,999.2917 001-1220 Public Information 143,880.64 0.1% $471.90 $0.00 $471.90 $0.00 $471.9018 001-1230 Grants Management 137,722.42 0.1% $451.70 $0.00 $451.70 $0.00 $451.7020 001-1300 Human Resources 374,733.89 0.27% $1,229.05 $0.00 $1,229.05 $0.00 $1,229.0525 001-1400 City Clerk 185,205.24 0.13% $607.44 $0.00 $607.44 $0.00 $607.4426 001-1800 City Attorney 766,758.17 0.55% $2,514.82 $0.00 $2,514.82 $0.00 $2,514.8230 001-1900 Fiscal Services 1,772,346.93 1.28% $5,812.95 $0.00 $5,812.95 $0.00 $5,812.9535 001-1910 Purchasing 586,114.71 0.42% $1,922.34 $0.00 $1,922.34 $533.99 $2,456.3336 001-2060 TV Government Access 196,712.55 0.14% $645.18 $0.00 $645.18 $179.22 $824.4062 700-5030 Unemployment Insurance 51,470.69 0.04% $168.81 $0.00 $168.81 $46.89 $215.7163 700-5040 Liability Insurance 3,558,737.58 2.56% $11,671.96 $0.00 $11,671.96 $3,242.26 $14,914.2365 700-5300 City Attorney 1,102,543.23 0.79% $3,616.13 $0.00 $3,616.13 $1,004.50 $4,620.6266 702-3800 Fleet Maintenance 1,764,161.15 1.27% $5,786.10 $0.00 $5,786.10 $1,607.28 $7,393.3867 703-3700 Information Systems Services 1,604,626.66 1.16% $5,262.86 $0.00 $5,262.86 $1,461.93 $6,724.7968 704-3200 Building Maintenance 911,423.93 0.66% $2,989.29 $0.00 $2,989.29 $830.37 $3,819.6669 705-4500 Central Services 2,344,673.44 1.69% $7,690.07 $0.00 $7,690.07 $2,136.16 $9,826.2471 761-3100 Account & Collection Service 2,649,716.75 1.91% $8,690.55 $0.00 $8,690.55 $2,414.08 $11,104.6372 761-3110 Meter Reading & Service 615,822.54 0.44% $2,019.78 $0.00 $2,019.78 $561.06 $2,580.8480 001-1210 Economic Development 343,439.71 0.25% $1,126.42 $0.00 $1,126.42 $312.90 $1,439.3185 001-1500 Elections 383.40 0% $1.26 $0.00 $1.26 $0.35 $1.6195 001-2200 Police 12,787,907.17 9.22% $41,941.84 $0.00 $41,941.84 $11,650.69 $53,592.53 100 001-2210 Dispatch 1,296,965.41 0.93% $4,253.79 $0.00 $4,253.79 $1,181.63 $5,435.42105 001-2300 Animal Control 279,184.55 0.2% $915.67 $0.00 $915.67 $254.36 $1,170.03110 001-2400 Fire 3,882,928.46 2.8% $12,735.25 $0.00 $12,735.25 $3,537.62 $16,272.87115 001-2700 Building & Safety 1,397,301.95 1.01% $4,582.88 $0.00 $4,582.88 $1,273.04 $5,855.92120 001-2740 Code Enforcement 581,490.21 0.42% $1,907.17 $0.00 $1,907.17 $529.78 $2,436.95125 001-2800 Planning 1,076,844.26 0.78% $3,531.84 $0.00 $3,531.84 $981.08 $4,512.92130 001-3000 Engineering 2,122,842.18 1.53% $6,962.51 $0.00 $6,962.51 $1,934.06 $8,896.57135 001-3600 Parks 1,232,819.27 0.89% $4,043.41 $0.00 $4,043.41 $1,123.19 $5,166.59140 001-4000 Recreation 1,040,921.74 0.75% $3,414.02 $0.00 $3,414.02 $948.35 $4,362.37145 001-4010 Aquatics 350,135.19 0.25% $1,148.38 $0.00 $1,148.38 $319.00 $1,467.37 Prepared by Client Page 98
789
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Budget Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
150 001-4020 Day Care 30,059.07 0.02% $98.59 $0.00 $98.59 $27.39 $125.97155 001-4050 Senior Center 199,545.96 0.14% $654.47 $0.00 $654.47 $181.80 $836.27160 001-5400 Community Enhancement 160,658.34 0.12% $526.93 $0.00 $526.93 $146.37 $673.30165 002 Developer Deposit Fund 540,124.83 0.39% $1,771.50 $0.00 $1,771.50 $492.09 $2,263.60170 005 SA Adminstration 2,512.44 0% $8.24 $0.00 $8.24 $2.29 $10.53175 100 Gas Tax Street 2,462,459.43 1.77% $8,076.39 $0.00 $8,076.39 $2,243.48 $10,319.86180 101 Measure A Street 1,414,405.54 1.02% $4,638.97 $0.00 $4,638.97 $1,288.62 $5,927.60185 102 RMRA (SB1) Gas Tax 762,549.03 0.55% $2,501.01 $0.00 $2,501.01 $694.74 $3,195.75190 110 C.D.B.G. 95,274.32 0.07% $312.48 $0.00 $312.48 $86.80 $399.28200 132 Air Quality Improvement 18,524.48 0.01% $60.76 $0.00 $60.76 $16.88 $77.63210 148 Supplemental Law Enforcement 21,051.74 0.02% $69.05 $0.00 $69.05 $19.18 $88.23215 150 State Park Bond Act 28.52 0% $0.09 $0.00 $0.09 $0.03 $0.12220 200 Special Donations 1,305.96 0% $4.28 $0.00 $4.28 $1.19 $5.47230 201-4050 Senior Center 1,622.90 0% $5.32 $0.00 $5.32 $1.48 $6.80235 201-4060 Senior Center Advisory Board 442.02 0% $1.45 $0.00 $1.45 $0.40 $1.85240 202 Animal Control Reserve 28.52 0% $0.09 $0.00 $0.09 $0.03 $0.12245 203 Police Volunteer 199.36 0% $0.65 $0.00 $0.65 $0.18 $0.84247 222 American Rescue Plan Act 2,599,126.84 1.87% $8,524.63 $0.00 $8,524.63 $2,367.99 $10,892.62265 370 Area Police Computer (001) 191.85 0% $0.63 $0.00 $0.63 $0.17 $0.80270 375 Fair Oaks #2004-1 Debt Service 191,476.17 0.14% $628.00 $0.00 $628.00 $174.45 $802.45275 376 Cameo Homes (001) 310.00 0% $1.02 $0.00 $1.02 $0.28 $1.30280 400 Police Facilities Development 193.88 0% $0.64 $0.00 $0.64 $0.18 $0.81285 410 Fire Facility Development 210.96 0% $0.69 $0.00 $0.69 $0.19 $0.88290 420 Traffic Control Facility 7,559.16 0.01% $24.79 $0.00 $24.79 $6.89 $31.68300 430 General Facilities 163,011.51 0.12% $534.65 $0.00 $534.65 $148.52 $683.16310 444 Wilson Median 136.84 0% $0.45 $0.00 $0.45 $0.12 $0.57315 451 Park Development 293,986.12 0.21% $964.22 $0.00 $964.22 $267.84 $1,232.06320 470 Capital Improvement 88.40 0% $0.29 $0.00 $0.29 $0.08 $0.37325 600 Airport 504,052.77 0.36% $1,653.19 $0.00 $1,653.19 $459.23 $2,112.42335 610 5800 Fixed Route 3,700,651.16 2.67% $12,137.41 $0.00 $12,137.41 $3,371.56 $15,508.97340 610 5850 Dial-A-Ride 455,574.88 0.33% $1,494.20 $0.00 $1,494.20 $415.06 $1,909.26345 660 Water Operations 13,053,659.13 9.41% $42,813.45 $0.00 $42,813.45 $11,892.81 $54,706.27350 661 Water Capital Facility Fee 1,920,460.61 1.38% $6,298.74 $0.00 $6,298.74 $1,749.68 $8,048.41 Prepared by Client Page 99
790
Allocation Basis Units: Total Operating Budget
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Budget Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
355 662 Irrigation Water 2,472.46 0% $8.11 $0.00 $8.11 $2.25 $10.36360 663 BUA Water Capital Project 0.01 0% $0.00 $0.00 $0.00 $0.00 $0.00365 669 BUA Water Debt Service 691,281.84 0.5% $2,267.27 $0.00 $2,267.27 $629.81 $2,897.08375 670-7000 Electric 19,296,748.73 13.91% $63,289.57 $0.00 $63,289.57 $17,580.71 $80,870.28380 670-7010 Generation & Transmission 22,538,256.14 16.24% $73,921.08 $0.00 $73,921.08 $20,533.96 $94,455.04390 673 Electric Improvement 4,254,170.20 3.07% $13,952.85 $0.00 $13,952.85 $3,875.85 $17,828.70395 674 2007/2015 Elec Rev Bond Project 24,238.13 0.02% $79.50 $0.00 $79.50 $22.08 $101.58400 675 Public Benefit 564,420.35 0.41% $1,851.19 $0.00 $1,851.19 $514.23 $2,365.42405 678 2007 Elec Rev Bond Debt Service 986,371.34 0.71% $3,235.11 $0.00 $3,235.11 $898.65 $4,133.76410 680 Wastewater Operations 5,151,131.35 3.71% $16,894.70 $0.00 $16,894.70 $4,693.05 $21,587.75415 681 Wastewater Capital Facility Fees 42,993.09 0.03% $141.01 $0.00 $141.01 $39.17 $180.18420 682 Wastewater Tertiary 1,782.49 0% $5.85 $0.00 $5.85 $1.62 $7.47425 683 BUA WWtr Capital Project 2,313.63 0% $7.59 $0.00 $7.59 $2.11 $9.70435 689 BUA Wastewater Debt Service 54,710.31 0.04% $179.44 $0.00 $179.44 $49.84 $229.28440 001-9600 Refuse 1,058,891.78 0.76% $3,472.96 $0.00 $3,472.96 $964.73 $4,437.68475 805 Redevelopment Obligation Retirement Fund
2,421,960.12 1.75% $7,943.56 $0.00 $7,943.56 $2,206.58 $10,150.13 480 810 Successor Housing Agency 748,804.26 0.54% $2,455.93 $0.00 $2,455.93 $682.21 $3,138.15485 830 Debt Service 944,943.63 0.68% $3,099.23 $0.00 $3,099.23 $860.91 $3,960.14490 840 BEA Capital Project 73,761.58 0.05% $241.92 $0.00 $241.92 $67.20 $309.13495 841 BEA L/M Capital Project 45.60 0% $0.15 $0.00 $0.15 $0.04 $0.19500 850 Successor Agency 15,132.00 0.01% $49.63 $0.00 $49.63 $13.79 $63.42530 Unallowable & Genl Govt 4,497,556.24 3.24% $14,751.11 $0.00 $14,751.11 $4,097.59 $18,848.70 SubTotal 138,751,907.66 100% $455,079.16 $0.00 $455,079.16 $121,858.17 $576,937.34Direct Bills $0.00 $0.00Total $455,079.16 $576,937.34 Prepared by Client Page 100
791
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: Gen'l Accounting Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
5 001-0001 Non-Departmental 1,838 2.32% $9,678.12 $0.00 $9,678.12 $0.00 $9,678.12 10 001-1000 City Council 375 0.47% $1,974.59 $0.00 $1,974.59 $0.00 $1,974.5915 001-1200 City Manager 760 0.96% $4,001.83 $0.00 $4,001.83 $0.00 $4,001.8317 001-1220 Public Information 235 0.3% $1,237.41 $0.00 $1,237.41 $0.00 $1,237.4118 001-1230 Grants Management 249 0.31% $1,311.13 $0.00 $1,311.13 $0.00 $1,311.1320 001-1300 Human Resources 841 1.06% $4,428.34 $0.00 $4,428.34 $0.00 $4,428.3425 001-1400 City Clerk 426 0.54% $2,243.13 $0.00 $2,243.13 $0.00 $2,243.1326 001-1800 City Attorney 5 0.01% $26.33 $0.00 $26.33 $0.00 $26.3330 001-1900 Fiscal Services 875 1.1% $4,607.37 $0.00 $4,607.37 $0.00 $4,607.3735 001-1910 Purchasing 624 0.79% $3,285.72 $0.00 $3,285.72 $946.71 $4,232.4336 001-2060 TV Government Access 335 0.42% $1,763.97 $0.00 $1,763.97 $508.25 $2,272.2262 700-5030 Unemployment Insurance 439 0.55% $2,311.58 $0.00 $2,311.58 $666.04 $2,977.6263 700-5040 Liability Insurance 497 0.63% $2,616.99 $0.00 $2,616.99 $754.03 $3,371.0265 700-5300 City Attorney 496 0.63% $2,611.72 $0.00 $2,611.72 $752.52 $3,364.2466 702-3800 Fleet Maintenance 2,104 2.65% $11,078.76 $0.00 $11,078.76 $3,192.12 $14,270.8867 703-3700 Information Systems Services 529 0.67% $2,785.49 $0.00 $2,785.49 $802.58 $3,588.0768 704-3200 Building Maintenance 623 0.79% $3,280.45 $0.00 $3,280.45 $945.20 $4,225.6569 705-4500 Central Services 376 0.47% $1,979.85 $0.00 $1,979.85 $570.46 $2,550.3171 761-3100 Account & Collection Service 1,054 1.33% $5,549.91 $0.00 $5,549.91 $1,599.10 $7,149.0172 761-3110 Meter Reading & Service 395 0.5% $2,079.90 $0.00 $2,079.90 $599.28 $2,679.1880 001-1210 Economic Development 360 0.45% $1,895.60 $0.00 $1,895.60 $546.18 $2,441.7985 001-1500 Elections 5 0.01% $26.33 $0.00 $26.33 $7.59 $33.9195 001-2200 Police 3,213 4.05% $16,918.27 $0.00 $16,918.27 $4,874.66 $21,792.94 100 001-2210 Dispatch 481 0.61% $2,532.74 $0.00 $2,532.74 $729.76 $3,262.50105 001-2300 Animal Control 346 0.44% $1,821.89 $0.00 $1,821.89 $524.94 $2,346.83110 001-2400 Fire 470 0.59% $2,474.82 $0.00 $2,474.82 $713.07 $3,187.89115 001-2700 Building & Safety 2,177 2.74% $11,463.14 $0.00 $11,463.14 $3,302.88 $14,766.02120 001-2740 Code Enforcement 519 0.65% $2,732.83 $0.00 $2,732.83 $787.41 $3,520.24125 001-2800 Planning 701 0.88% $3,691.16 $0.00 $3,691.16 $1,063.54 $4,754.70130 001-3000 Engineering 2,177 2.74% $11,463.14 $0.00 $11,463.14 $3,302.88 $14,766.02135 001-3600 Parks 957 1.21% $5,039.15 $0.00 $5,039.15 $1,451.93 $6,491.08140 001-4000 Recreation 1,845 2.33% $9,714.97 $0.00 $9,714.97 $2,799.18 $12,514.15145 001-4010 Aquatics 788 0.99% $4,149.27 $0.00 $4,149.27 $1,195.53 $5,344.80 Prepared by Client Page 101
792
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: Gen'l Accounting Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
150 001-4020 Day Care 123 0.16% $647.66 $0.00 $647.66 $186.61 $834.28155 001-4050 Senior Center 375 0.47% $1,974.59 $0.00 $1,974.59 $568.94 $2,543.53160 001-5400 Community Enhancement 104 0.13% $547.62 $0.00 $547.62 $157.79 $705.40165 002 Developer Deposit Fund 143 0.18% $752.98 $0.00 $752.98 $216.96 $969.93170 005 SA Adminstration 17 0.02% $89.51 $0.00 $89.51 $25.79 $115.31175 100 Gas Tax Street 2,358 2.97% $12,416.21 $0.00 $12,416.21 $3,577.48 $15,993.70180 101 Measure A Street 89 0.11% $468.64 $0.00 $468.64 $135.03 $603.66185 102 RMRA (SB1) Gas Tax 18 0.02% $94.78 $0.00 $94.78 $27.31 $122.09190 110 C.D.B.G. 44 0.06% $231.69 $0.00 $231.69 $66.76 $298.44200 132 Air Quality Improvement 29 0.04% $152.70 $0.00 $152.70 $44.00 $196.70205 140 Asset Forfeiture 13 0.02% $68.45 $0.00 $68.45 $19.72 $88.18210 148 Supplemental Law Enforcement 16 0.02% $84.25 $0.00 $84.25 $24.27 $108.52215 150 State Park Bond Act 4 0.01% $21.06 $0.00 $21.06 $6.07 $27.13220 200 Special Donations 24 0.03% $126.37 $0.00 $126.37 $36.41 $162.79230 201-4050 Senior Center 41 0.05% $215.89 $0.00 $215.89 $62.20 $278.09235 201-4060 Senior Center Advisory Board 70 0.09% $368.59 $0.00 $368.59 $106.20 $474.79240 202 Animal Control Reserve 4 0.01% $21.06 $0.00 $21.06 $6.07 $27.13245 203 Police Volunteer 22 0.03% $115.84 $0.00 $115.84 $33.38 $149.22246 221 Atwell CFD Maintenance 4 0.01% $21.06 $0.00 $21.06 $6.07 $27.13247 222 American Rescue Plan Act 96 0.12% $505.49 $0.00 $505.49 $145.65 $651.14250 300 City Hall COP Debt Service* 2 0% $10.53 $0.00 $10.53 $3.03 $13.57255 360 Sun Lakes CFD #86-1 13 0.02% $68.45 $0.00 $68.45 $19.72 $88.18260 365 Wilson Street #91-1 Assessment Debt
13 0.02% $68.45 $0.00 $68.45 $19.72 $88.18
265 370 Area Police Computer (001) 5 0.01% $26.33 $0.00 $26.33 $7.59 $33.91270 375 Fair Oaks #2004-1 Debt Service 35 0.04% $184.29 $0.00 $184.29 $53.10 $237.40275 376 Cameo Homes (001) 5 0.01% $26.33 $0.00 $26.33 $7.59 $33.91280 400 Police Facilities Development 26 0.03% $136.90 $0.00 $136.90 $39.45 $176.35285 410 Fire Facility Development 26 0.03% $136.90 $0.00 $136.90 $39.45 $176.35290 420 Traffic Control Facility 36 0.05% $189.56 $0.00 $189.56 $54.62 $244.18300 430 General Facilities 50 0.06% $263.28 $0.00 $263.28 $75.86 $339.14310 444 Wilson Median 17 0.02% $89.51 $0.00 $89.51 $25.79 $115.31315 451 Park Development 38 0.05% $200.09 $0.00 $200.09 $57.65 $257.74 Prepared by Client Page 102
793
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: Gen'l Accounting Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
320 470 Capital Improvement 4 0.01% $21.06 $0.00 $21.06 $6.07 $27.13325 600 Airport 1,979 2.49% $10,420.56 $0.00 $10,420.56 $3,002.48 $13,423.04335 610 5800 Fixed Route 1,543 1.95% $8,124.77 $0.00 $8,124.77 $2,340.99 $10,465.76340 610 5850 Dial-A-Ride 782 0.99% $4,117.67 $0.00 $4,117.67 $1,186.43 $5,304.10345 660 Water Operations 18,707 23.58% $98,503.00 $0.00 $98,503.00 $28,381.68 $126,884.68350 661 Water Capital Facility Fee 92 0.12% $484.43 $0.00 $484.43 $139.58 $624.01355 662 Irrigation Water 16 0.02% $84.25 $0.00 $84.25 $24.27 $108.52360 663 BUA Water Capital Project 13 0.02% $68.45 $0.00 $68.45 $19.72 $88.18365 669 BUA Water Debt Service 16 0.02% $84.25 $0.00 $84.25 $24.27 $108.52375 670-7000 Electric 12,575 15.85% $66,214.53 $0.00 $66,214.53 $19,078.40 $85,292.93380 670-7010 Generation & Transmission 740 0.93% $3,896.52 $0.00 $3,896.52 $1,122.71 $5,019.23385 672 Rate Stability 13 0.02% $68.45 $0.00 $68.45 $19.72 $88.18390 673 Electric Improvement 730 0.92% $3,843.87 $0.00 $3,843.87 $1,107.53 $4,951.40395 674 2007/2015 Elec Rev Bond Project 9 0.01% $47.39 $0.00 $47.39 $13.65 $61.04400 675 Public Benefit 1,342 1.69% $7,066.39 $0.00 $7,066.39 $2,036.04 $9,102.43405 678 2007 Elec Rev Bond Debt Service 18 0.02% $94.78 $0.00 $94.78 $27.31 $122.09410 680 Wastewater Operations 5,546 6.99% $29,202.85 $0.00 $29,202.85 $8,414.22 $37,617.07415 681 Wastewater Capital Facility Fees 33 0.04% $173.76 $0.00 $173.76 $50.07 $223.83420 682 Wastewater Tertiary 26 0.03% $136.90 $0.00 $136.90 $39.45 $176.35425 683 BUA WWtr Capital Project 5 0.01% $26.33 $0.00 $26.33 $7.59 $33.91430 685 State Revolving Loan 13 0.02% $68.45 $0.00 $68.45 $19.72 $88.18435 689 BUA Wastewater Debt Service 20 0.03% $105.31 $0.00 $105.31 $30.34 $135.65440 001-9600 Refuse 921 1.16% $4,849.59 $0.00 $4,849.59 $1,397.31 $6,246.90475 805 Redevelopment Obligation Retirement Fund
10 0.01% $52.66 $0.00 $52.66 $15.17 $67.83
480 810 Successor Housing Agency 287 0.36% $1,511.22 $0.00 $1,511.22 $435.43 $1,946.65485 830 Debt Service 19 0.02% $100.05 $0.00 $100.05 $28.83 $128.87490 840 BEA Capital Project 26 0.03% $136.90 $0.00 $136.90 $39.45 $176.35495 841 BEA L/M Capital Project 4 0.01% $21.06 $0.00 $21.06 $6.07 $27.13500 850 Successor Agency 10 0.01% $52.66 $0.00 $52.66 $15.17 $67.83530 Unallowable & Genl Govt 2,846 3.59% $14,985.81 $0.00 $14,985.81 $4,317.86 $19,303.67 SubTotal 79,320 100% $417,664.94 $0.00 $417,664.94 $111,839.63 $529,504.57Direct Bills $0.00 $0.00 Prepared by Client Page 103
794
Allocation Basis Units: # of Accounting Transactions
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: Gen'l Accounting Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
Total $417,664.94 $529,504.57
Prepared by Client Page 104
795
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 3: Payroll Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5.00 2.31% $6,476.04 $0.00 $6,476.04 $0.00 $6,476.0415 001-1200 City Manager 7.00 3.23% $9,066.45 $0.00 $9,066.45 $0.00 $9,066.4517 001-1220 Public Information 1.00 0.46% $1,295.21 $0.00 $1,295.21 $0.00 $1,295.2118 001-1230 Grants Management 1.00 0.46% $1,295.21 $0.00 $1,295.21 $0.00 $1,295.2120 001-1300 Human Resources 4.00 1.85% $5,180.83 $0.00 $5,180.83 $0.00 $5,180.8325 001-1400 City Clerk 2.00 0.92% $2,590.41 $0.00 $2,590.41 $0.00 $2,590.4130 001-1900 Fiscal Services 11.00 5.08% $14,247.28 $0.00 $14,247.28 $0.00 $14,247.2835 001-1910 Purchasing 4.00 1.85% $5,180.83 $0.00 $5,180.83 $1,618.94 $6,799.7736 001-2060 TV Government Access 1.00 0.46% $1,295.21 $0.00 $1,295.21 $404.74 $1,699.9462 700-5030 Unemployment Insurance 0.25 0.12% $323.80 $0.00 $323.80 $101.18 $424.9963 700-5040 Liability Insurance 0.85 0.39% $1,100.93 $0.00 $1,100.93 $344.02 $1,444.9566 702-3800 Fleet Maintenance 4.00 1.85% $5,180.83 $0.00 $5,180.83 $1,618.94 $6,799.7767 703-3700 Information Systems Services 4.00 1.85% $5,180.83 $0.00 $5,180.83 $1,618.94 $6,799.7768 704-3200 Building Maintenance 3.00 1.38% $3,885.62 $0.00 $3,885.62 $1,214.21 $5,099.8371 761-3100 Account & Collection Service 8.00 3.69% $10,361.66 $0.00 $10,361.66 $3,237.88 $13,599.5472 761-3110 Meter Reading & Service 4.00 1.85% $5,180.83 $0.00 $5,180.83 $1,618.94 $6,799.7780 001-1210 Economic Development 1.00 0.46% $1,295.21 $0.00 $1,295.21 $404.74 $1,699.9495 001-2200 Police 39.00 18% $50,513.09 $0.00 $50,513.09 $15,784.67 $66,297.76 100 001-2210 Dispatch 6.00 2.77% $7,771.24 $0.00 $7,771.24 $2,428.41 $10,199.66105 001-2300 Animal Control 1.00 0.46% $1,295.21 $0.00 $1,295.21 $404.74 $1,699.94115 001-2700 Building & Safety 4.00 1.85% $5,180.83 $0.00 $5,180.83 $1,618.94 $6,799.77120 001-2740 Code Enforcement 1.00 0.46% $1,295.21 $0.00 $1,295.21 $404.74 $1,699.94125 001-2800 Planning 4.00 1.85% $5,180.83 $0.00 $5,180.83 $1,618.94 $6,799.77130 001-3000 Engineering 4.00 1.85% $5,180.83 $0.00 $5,180.83 $1,618.94 $6,799.77135 001-3600 Parks 3.00 1.38% $3,885.62 $0.00 $3,885.62 $1,214.21 $5,099.83140 001-4000 Recreation 7.50 3.46% $9,714.06 $0.00 $9,714.06 $3,035.51 $12,749.57145 001-4010 Aquatics 4.95 2.28% $6,411.28 $0.00 $6,411.28 $2,003.44 $8,414.72155 001-4050 Senior Center 1.00 0.46% $1,295.21 $0.00 $1,295.21 $404.74 $1,699.94175 100 Gas Tax Street 5.00 2.31% $6,476.04 $0.00 $6,476.04 $2,023.68 $8,499.71325 600 Airport 2.00 0.92% $2,590.41 $0.00 $2,590.41 $809.47 $3,399.89335 610 5800 Fixed Route 12.00 5.54% $15,542.49 $0.00 $15,542.49 $4,856.82 $20,399.31340 610 5850 Dial-A-Ride 1.00 0.46% $1,295.21 $0.00 $1,295.21 $404.74 $1,699.94345 660 Water Operations 21.00 9.69% $27,199.36 $0.00 $27,199.36 $8,499.44 $35,698.79 Prepared by Client Page 105
796
Allocation Basis Units: # of FTEs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 3: Payroll Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
375 670-7000 Electric 30.00 13.85% $38,856.22 $0.00 $38,856.22 $12,142.05 $50,998.28380 670-7010 Generation & Transmission 1.00 0.46% $1,295.21 $0.00 $1,295.21 $404.74 $1,699.94410 680 Wastewater Operations 4.00 1.85% $5,180.83 $0.00 $5,180.83 $1,618.94 $6,799.77440 001-9600 Refuse 2.10 0.97% $2,719.94 $0.00 $2,719.94 $849.94 $3,569.88530 Unallowable & Genl Govt 2.00 0.92% $2,590.41 $0.00 $2,590.41 $809.47 $3,399.89 SubTotal 216.65 100% $280,606.70 $0.00 $280,606.70 $75,139.06 $355,745.76Direct Bills $0.00 $0.00Total $280,606.70 $355,745.76 Prepared by Client Page 106
797
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 4: Accounts Payable Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
5 001-0001 Non-Departmental 8 0.07% $152.25 $0.00 $152.25 $0.00 $152.25 10 001-1000 City Council 220 1.79% $4,186.92 $0.00 $4,186.92 $0.00 $4,186.9215 001-1200 City Manager 181 1.47% $3,444.69 $0.00 $3,444.69 $0.00 $3,444.6917 001-1220 Public Information 31 0.25% $589.98 $0.00 $589.98 $0.00 $589.9818 001-1230 Grants Management 11 0.09% $209.35 $0.00 $209.35 $0.00 $209.3520 001-1300 Human Resources 410 3.33% $7,802.90 $0.00 $7,802.90 $0.00 $7,802.9025 001-1400 City Clerk 149 1.21% $2,835.69 $0.00 $2,835.69 $0.00 $2,835.6930 001-1900 Fiscal Services 157 1.28% $2,987.94 $0.00 $2,987.94 $0.00 $2,987.9435 001-1910 Purchasing 136 1.11% $2,588.28 $0.00 $2,588.28 $765.74 $3,354.0236 001-2060 TV Government Access 84 0.68% $1,598.64 $0.00 $1,598.64 $472.96 $2,071.6062 700-5030 Unemployment Insurance 4 0.03% $76.13 $0.00 $76.13 $22.52 $98.6563 700-5040 Liability Insurance 51 0.41% $970.60 $0.00 $970.60 $287.15 $1,257.7665 700-5300 City Attorney 471 3.83% $8,963.82 $0.00 $8,963.82 $2,651.95 $11,615.7666 702-3800 Fleet Maintenance 1,287 10.47% $24,493.48 $0.00 $24,493.48 $7,246.40 $31,739.8867 703-3700 Information Systems Services 149 1.21% $2,835.69 $0.00 $2,835.69 $838.94 $3,674.6368 704-3200 Building Maintenance 545 4.43% $10,372.14 $0.00 $10,372.14 $3,068.60 $13,440.7469 705-4500 Central Services 283 2.3% $5,385.90 $0.00 $5,385.90 $1,593.42 $6,979.3271 761-3100 Account & Collection Service 348 2.83% $6,622.95 $0.00 $6,622.95 $1,959.40 $8,582.3572 761-3110 Meter Reading & Service 110 0.89% $2,093.46 $0.00 $2,093.46 $619.35 $2,712.8180 001-1210 Economic Development 101 0.82% $1,922.18 $0.00 $1,922.18 $568.68 $2,490.8595 001-2200 Police 1,312 10.67% $24,969.27 $0.00 $24,969.27 $7,387.16 $32,356.43 100 001-2210 Dispatch 25 0.2% $475.79 $0.00 $475.79 $140.76 $616.55105 001-2300 Animal Control 100 0.81% $1,903.15 $0.00 $1,903.15 $563.05 $2,466.19110 001-2400 Fire 120 0.98% $2,283.77 $0.00 $2,283.77 $675.65 $2,959.43115 001-2700 Building & Safety 89 0.72% $1,693.80 $0.00 $1,693.80 $501.11 $2,194.91120 001-2740 Code Enforcement 165 1.34% $3,140.19 $0.00 $3,140.19 $929.03 $4,069.22125 001-2800 Planning 216 1.76% $4,110.79 $0.00 $4,110.79 $1,216.18 $5,326.97130 001-3000 Engineering 145 1.18% $2,759.56 $0.00 $2,759.56 $816.42 $3,575.98135 001-3600 Parks 267 2.17% $5,081.40 $0.00 $5,081.40 $1,503.33 $6,584.73140 001-4000 Recreation 553 4.5% $10,524.39 $0.00 $10,524.39 $3,113.64 $13,638.04145 001-4010 Aquatics 74 0.6% $1,408.33 $0.00 $1,408.33 $416.65 $1,824.98150 001-4020 Day Care 16 0.13% $304.50 $0.00 $304.50 $90.09 $394.59155 001-4050 Senior Center 85 0.69% $1,617.67 $0.00 $1,617.67 $478.59 $2,096.26 Prepared by Client Page 107
798
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 4: Accounts Payable Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
160 001-5400 Community Enhancement 84 0.68% $1,598.64 $0.00 $1,598.64 $472.96 $2,071.60165 002 Developer Deposit Fund 111 0.9% $2,112.49 $0.00 $2,112.49 $624.98 $2,737.47170 005 SA Adminstration 1 0.01% $19.03 $0.00 $19.03 $5.63 $24.66175 100 Gas Tax Street 430 3.5% $8,183.53 $0.00 $8,183.53 $2,421.10 $10,604.62180 101 Measure A Street 45 0.37% $856.42 $0.00 $856.42 $253.37 $1,109.79185 102 RMRA (SB1) Gas Tax 8 0.07% $152.25 $0.00 $152.25 $45.04 $197.30190 110 C.D.B.G. 21 0.17% $399.66 $0.00 $399.66 $118.24 $517.90200 132 Air Quality Improvement 1 0.01% $19.03 $0.00 $19.03 $5.63 $24.66210 148 Supplemental Law Enforcement 2 0.02% $38.06 $0.00 $38.06 $11.26 $49.32230 201-4050 Senior Center 9 0.07% $171.28 $0.00 $171.28 $50.67 $221.96235 201-4060 Senior Center Advisory Board 3 0.02% $57.09 $0.00 $57.09 $16.89 $73.99247 222 American Rescue Plan Act 44 0.36% $837.38 $0.00 $837.38 $247.74 $1,085.12270 375 Fair Oaks #2004-1 Debt Service 10 0.08% $190.31 $0.00 $190.31 $56.30 $246.62290 420 Traffic Control Facility 3 0.02% $57.09 $0.00 $57.09 $16.89 $73.99300 430 General Facilities 18 0.15% $342.57 $0.00 $342.57 $101.35 $443.91315 451 Park Development 2 0.02% $38.06 $0.00 $38.06 $11.26 $49.32320 470 Capital Improvement 3 0.02% $57.09 $0.00 $57.09 $16.89 $73.99325 600 Airport 41 0.33% $780.29 $0.00 $780.29 $230.85 $1,011.14335 610 5800 Fixed Route 176 1.43% $3,349.54 $0.00 $3,349.54 $990.96 $4,340.50340 610 5850 Dial-A-Ride 66 0.54% $1,256.08 $0.00 $1,256.08 $371.61 $1,627.69345 660 Water Operations 871 7.08% $16,576.40 $0.00 $16,576.40 $4,904.13 $21,480.53350 661 Water Capital Facility Fee 57 0.46% $1,084.79 $0.00 $1,084.79 $320.94 $1,405.73355 662 Irrigation Water 3 0.02% $57.09 $0.00 $57.09 $16.89 $73.99360 663 BUA Water Capital Project 6 0.05% $114.19 $0.00 $114.19 $33.78 $147.97365 669 BUA Water Debt Service 5 0.04% $95.16 $0.00 $95.16 $28.15 $123.31375 670-7000 Electric 852 6.93% $16,214.80 $0.00 $16,214.80 $4,797.15 $21,011.95380 670-7010 Generation & Transmission 171 1.39% $3,254.38 $0.00 $3,254.38 $962.81 $4,217.19390 673 Electric Improvement 63 0.51% $1,198.98 $0.00 $1,198.98 $354.72 $1,553.70395 674 2007/2015 Elec Rev Bond Project 3 0.02% $57.09 $0.00 $57.09 $16.89 $73.99400 675 Public Benefit 417 3.39% $7,936.12 $0.00 $7,936.12 $2,347.90 $10,284.02405 678 2007 Elec Rev Bond Debt Service 7 0.06% $133.22 $0.00 $133.22 $39.41 $172.63410 680 Wastewater Operations 376 3.06% $7,155.83 $0.00 $7,155.83 $2,117.05 $9,272.88415 681 Wastewater Capital Facility Fees 8 0.07% $152.25 $0.00 $152.25 $45.04 $197.30 Prepared by Client Page 108
799
Allocation Basis Units: # of AP Transactions
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 4: Accounts Payable Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
425 683 BUA WWtr Capital Project 1 0.01% $19.03 $0.00 $19.03 $5.63 $24.66435 689 BUA Wastewater Debt Service 6 0.05% $114.19 $0.00 $114.19 $33.78 $147.97440 001-9600 Refuse 1 0.01% $19.03 $0.00 $19.03 $5.63 $24.66480 810 Successor Housing Agency 234 1.9% $4,453.36 $0.00 $4,453.36 $1,317.53 $5,770.89485 830 Debt Service 4 0.03% $76.13 $0.00 $76.13 $22.52 $98.65490 840 BEA Capital Project 3 0.02% $57.09 $0.00 $57.09 $16.89 $73.99530 Unallowable & Genl Govt 228 1.85% $4,339.17 $0.00 $4,339.17 $1,283.74 $5,622.92 SubTotal 12,297 100% $234,029.80 $0.00 $234,029.80 $62,667.00 $296,696.80Direct Bills $0.00 $0.00Total $234,029.80 $296,696.80 Prepared by Client Page 109
800
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 5: Business License Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
5 001-0001 Non-Departmental 203,465.85 0.15% $187.27 $0.00 $187.27 $0.00 $187.27 10 001-1000 City Council 195,790.74 0.14% $180.20 $0.00 $180.20 $0.00 $180.2015 001-1200 City Manager 1,219,369.03 0.88% $1,122.28 $0.00 $1,122.28 $0.00 $1,122.2817 001-1220 Public Information 143,880.64 0.1% $132.43 $0.00 $132.43 $0.00 $132.4318 001-1230 Grants Management 137,722.42 0.1% $126.76 $0.00 $126.76 $0.00 $126.7620 001-1300 Human Resources 374,733.89 0.27% $344.90 $0.00 $344.90 $0.00 $344.9025 001-1400 City Clerk 185,205.24 0.13% $170.46 $0.00 $170.46 $0.00 $170.4626 001-1800 City Attorney 766,758.17 0.55% $705.71 $0.00 $705.71 $0.00 $705.7130 001-1900 Fiscal Services 1,772,346.93 1.28% $1,631.24 $0.00 $1,631.24 $0.00 $1,631.2435 001-1910 Purchasing 586,114.71 0.42% $539.45 $0.00 $539.45 $149.85 $689.3036 001-2060 TV Government Access 196,712.55 0.14% $181.05 $0.00 $181.05 $50.29 $231.3462 700-5030 Unemployment Insurance 51,470.69 0.04% $47.37 $0.00 $47.37 $13.16 $60.5363 700-5040 Liability Insurance 3,558,737.58 2.56% $3,275.40 $0.00 $3,275.40 $909.85 $4,185.2465 700-5300 City Attorney 1,102,543.23 0.79% $1,014.76 $0.00 $1,014.76 $281.88 $1,296.6466 702-3800 Fleet Maintenance 1,764,161.15 1.27% $1,623.70 $0.00 $1,623.70 $451.04 $2,074.7467 703-3700 Information Systems Services 1,604,626.66 1.16% $1,476.87 $0.00 $1,476.87 $410.25 $1,887.1268 704-3200 Building Maintenance 911,423.93 0.66% $838.86 $0.00 $838.86 $233.02 $1,071.8869 705-4500 Central Services 2,344,673.44 1.69% $2,157.99 $0.00 $2,157.99 $599.45 $2,757.4571 761-3100 Account & Collection Service 2,649,716.75 1.91% $2,438.75 $0.00 $2,438.75 $677.44 $3,116.1972 761-3110 Meter Reading & Service 615,822.54 0.44% $566.79 $0.00 $566.79 $157.44 $724.2480 001-1210 Economic Development 343,439.71 0.25% $316.10 $0.00 $316.10 $87.81 $403.9085 001-1500 Elections 383.40 0% $0.35 $0.00 $0.35 $0.10 $0.4595 001-2200 Police 12,787,907.17 9.22% $11,769.75 $0.00 $11,769.75 $3,269.43 $15,039.18 100 001-2210 Dispatch 1,296,965.41 0.93% $1,193.70 $0.00 $1,193.70 $331.59 $1,525.29105 001-2300 Animal Control 279,184.55 0.2% $256.96 $0.00 $256.96 $71.38 $328.33110 001-2400 Fire 3,882,928.46 2.8% $3,573.78 $0.00 $3,573.78 $992.73 $4,566.51115 001-2700 Building & Safety 1,397,301.95 1.01% $1,286.05 $0.00 $1,286.05 $357.24 $1,643.29120 001-2740 Code Enforcement 581,490.21 0.42% $535.19 $0.00 $535.19 $148.67 $683.86125 001-2800 Planning 1,076,844.26 0.78% $991.11 $0.00 $991.11 $275.31 $1,266.42130 001-3000 Engineering 2,122,842.18 1.53% $1,953.82 $0.00 $1,953.82 $542.74 $2,496.56135 001-3600 Parks 1,232,819.27 0.89% $1,134.66 $0.00 $1,134.66 $315.19 $1,449.85140 001-4000 Recreation 1,040,921.74 0.75% $958.05 $0.00 $958.05 $266.13 $1,224.17145 001-4010 Aquatics 350,135.19 0.25% $322.26 $0.00 $322.26 $89.52 $411.78 Prepared by Client Page 110
801
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 5: Business License Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
150 001-4020 Day Care 30,059.07 0.02% $27.67 $0.00 $27.67 $7.69 $35.35155 001-4050 Senior Center 199,545.96 0.14% $183.66 $0.00 $183.66 $51.02 $234.68160 001-5400 Community Enhancement 160,658.34 0.12% $147.87 $0.00 $147.87 $41.07 $188.94165 002 Developer Deposit Fund 540,124.83 0.39% $497.12 $0.00 $497.12 $138.09 $635.21170 005 SA Adminstration 2,512.44 0% $2.31 $0.00 $2.31 $0.64 $2.95175 100 Gas Tax Street 2,462,459.43 1.77% $2,266.40 $0.00 $2,266.40 $629.57 $2,895.97180 101 Measure A Street 1,414,405.54 1.02% $1,301.79 $0.00 $1,301.79 $361.61 $1,663.41185 102 RMRA (SB1) Gas Tax 762,549.03 0.55% $701.84 $0.00 $701.84 $194.96 $896.79190 110 C.D.B.G. 95,274.32 0.07% $87.69 $0.00 $87.69 $24.36 $112.05200 132 Air Quality Improvement 18,524.48 0.01% $17.05 $0.00 $17.05 $4.74 $21.79210 148 Supplemental Law Enforcement 21,051.74 0.02% $19.38 $0.00 $19.38 $5.38 $24.76215 150 State Park Bond Act 28.52 0% $0.03 $0.00 $0.03 $0.01 $0.03220 200 Special Donations 1,305.96 0% $1.20 $0.00 $1.20 $0.33 $1.54230 201-4050 Senior Center 1,622.90 0% $1.49 $0.00 $1.49 $0.41 $1.91235 201-4060 Senior Center Advisory Board 442.02 0% $0.41 $0.00 $0.41 $0.11 $0.52240 202 Animal Control Reserve 28.52 0% $0.03 $0.00 $0.03 $0.01 $0.03245 203 Police Volunteer 199.36 0% $0.18 $0.00 $0.18 $0.05 $0.23247 222 American Rescue Plan Act 2,599,126.84 1.87% $2,392.19 $0.00 $2,392.19 $664.51 $3,056.70265 370 Area Police Computer (001) 191.85 0% $0.18 $0.00 $0.18 $0.05 $0.23270 375 Fair Oaks #2004-1 Debt Service 191,476.17 0.14% $176.23 $0.00 $176.23 $48.95 $225.18275 376 Cameo Homes (001) 310.00 0% $0.29 $0.00 $0.29 $0.08 $0.36280 400 Police Facilities Development 193.88 0% $0.18 $0.00 $0.18 $0.05 $0.23285 410 Fire Facility Development 210.96 0% $0.19 $0.00 $0.19 $0.05 $0.25290 420 Traffic Control Facility 7,559.16 0.01% $6.96 $0.00 $6.96 $1.93 $8.89300 430 General Facilities 163,011.51 0.12% $150.03 $0.00 $150.03 $41.68 $191.71310 444 Wilson Median 136.84 0% $0.13 $0.00 $0.13 $0.03 $0.16315 451 Park Development 293,986.12 0.21% $270.58 $0.00 $270.58 $75.16 $345.74320 470 Capital Improvement 88.40 0% $0.08 $0.00 $0.08 $0.02 $0.10325 600 Airport 504,052.77 0.36% $463.92 $0.00 $463.92 $128.87 $592.79335 610 5800 Fixed Route 3,700,651.16 2.67% $3,406.01 $0.00 $3,406.01 $946.13 $4,352.14340 610 5850 Dial-A-Ride 455,574.88 0.33% $419.30 $0.00 $419.30 $116.47 $535.78345 660 Water Operations 13,053,659.13 9.41% $12,014.35 $0.00 $12,014.35 $3,337.37 $15,351.72350 661 Water Capital Facility Fee 1,920,460.61 1.38% $1,767.56 $0.00 $1,767.56 $491.00 $2,258.55 Prepared by Client Page 111
802
Allocation Basis Units: Total Operating Budget
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 5: Business License Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
355 662 Irrigation Water 2,472.46 0% $2.28 $0.00 $2.28 $0.63 $2.91360 663 BUA Water Capital Project 0.01 0% $0.00 $0.00 $0.00 $0.00 $0.00365 669 BUA Water Debt Service 691,281.84 0.5% $636.24 $0.00 $636.24 $176.74 $812.98375 670-7000 Electric 19,296,748.73 13.91% $17,760.37 $0.00 $17,760.37 $4,933.51 $22,693.88380 670-7010 Generation & Transmission 22,538,256.14 16.24% $20,743.79 $0.00 $20,743.79 $5,762.26 $26,506.05390 673 Electric Improvement 4,254,170.20 3.07% $3,915.46 $0.00 $3,915.46 $1,087.64 $5,003.10395 674 2007/2015 Elec Rev Bond Project 24,238.13 0.02% $22.31 $0.00 $22.31 $6.20 $28.51400 675 Public Benefit 564,420.35 0.41% $519.48 $0.00 $519.48 $144.30 $663.78405 678 2007 Elec Rev Bond Debt Service 986,371.34 0.71% $907.84 $0.00 $907.84 $252.18 $1,160.02410 680 Wastewater Operations 5,151,131.35 3.71% $4,741.01 $0.00 $4,741.01 $1,316.97 $6,057.97415 681 Wastewater Capital Facility Fees 42,993.09 0.03% $39.57 $0.00 $39.57 $10.99 $50.56420 682 Wastewater Tertiary 1,782.49 0% $1.64 $0.00 $1.64 $0.46 $2.10425 683 BUA WWtr Capital Project 2,313.63 0% $2.13 $0.00 $2.13 $0.59 $2.72435 689 BUA Wastewater Debt Service 54,710.31 0.04% $50.35 $0.00 $50.35 $13.99 $64.34440 001-9600 Refuse 1,058,891.78 0.76% $974.58 $0.00 $974.58 $270.72 $1,245.31475 805 Redevelopment Obligation Retirement Fund
2,421,960.12 1.75% $2,229.13 $0.00 $2,229.13 $619.21 $2,848.34 480 810 Successor Housing Agency 748,804.26 0.54% $689.19 $0.00 $689.19 $191.44 $880.63485 830 Debt Service 944,943.63 0.68% $869.71 $0.00 $869.71 $241.59 $1,111.30490 840 BEA Capital Project 73,761.58 0.05% $67.89 $0.00 $67.89 $18.86 $86.75495 841 BEA L/M Capital Project 45.60 0% $0.04 $0.00 $0.04 $0.01 $0.05500 850 Successor Agency 15,132.00 0.01% $13.93 $0.00 $13.93 $3.87 $17.80530 Unallowable & Genl Govt 4,497,556.24 3.24% $4,139.47 $0.00 $4,139.47 $1,149.87 $5,289.34 SubTotal 138,751,907.66 100% $127,704.68 $0.00 $127,704.68 $34,195.94 $161,900.62Direct Bills $0.00 $0.00Total $127,704.68 $161,900.62 Prepared by Client Page 112
803
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 6: AR (Non-Utility Billing) Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
5 001-0001 Non-Departmental 5 0.04% $54.98 $0.00 $54.98 $0.00 $54.98 10 001-1000 City Council 221 1.85% $2,429.90 $0.00 $2,429.90 $0.00 $2,429.9015 001-1200 City Manager 171 1.43% $1,880.15 $0.00 $1,880.15 $0.00 $1,880.1517 001-1220 Public Information 29 0.24% $318.86 $0.00 $318.86 $0.00 $318.8618 001-1230 Grants Management 11 0.09% $120.95 $0.00 $120.95 $0.00 $120.9520 001-1300 Human Resources 381 3.19% $4,189.10 $0.00 $4,189.10 $0.00 $4,189.1025 001-1400 City Clerk 148 1.24% $1,627.26 $0.00 $1,627.26 $0.00 $1,627.2630 001-1900 Fiscal Services 156 1.3% $1,715.22 $0.00 $1,715.22 $0.00 $1,715.2235 001-1910 Purchasing 134 1.12% $1,473.33 $0.00 $1,473.33 $435.35 $1,908.6936 001-2060 TV Government Access 80 0.67% $879.60 $0.00 $879.60 $259.91 $1,139.5262 700-5030 Unemployment Insurance 4 0.03% $43.98 $0.00 $43.98 $13.00 $56.9863 700-5040 Liability Insurance 62 0.52% $681.69 $0.00 $681.69 $201.43 $883.1265 700-5300 City Attorney 457 3.82% $5,024.73 $0.00 $5,024.73 $1,484.75 $6,509.4866 702-3800 Fleet Maintenance 1,273 10.64% $13,996.66 $0.00 $13,996.66 $4,135.87 $18,132.5367 703-3700 Information Systems Services 135 1.13% $1,484.33 $0.00 $1,484.33 $438.60 $1,922.9368 704-3200 Building Maintenance 511 4.27% $5,618.46 $0.00 $5,618.46 $1,660.20 $7,278.6569 705-4500 Central Services 270 2.26% $2,968.66 $0.00 $2,968.66 $877.21 $3,845.8671 761-3100 Account & Collection Service 349 2.92% $3,837.26 $0.00 $3,837.26 $1,133.87 $4,971.1372 761-3110 Meter Reading & Service 115 0.96% $1,264.43 $0.00 $1,264.43 $373.63 $1,638.0580 001-1210 Economic Development 96 0.8% $1,055.52 $0.00 $1,055.52 $311.90 $1,367.4295 001-2200 Police 1,278 10.68% $14,051.64 $0.00 $14,051.64 $4,152.11 $18,203.75 100 001-2210 Dispatch 27 0.23% $296.87 $0.00 $296.87 $87.72 $384.59105 001-2300 Animal Control 104 0.87% $1,143.48 $0.00 $1,143.48 $337.89 $1,481.37110 001-2400 Fire 120 1% $1,319.40 $0.00 $1,319.40 $389.87 $1,709.27115 001-2700 Building & Safety 77 0.64% $846.62 $0.00 $846.62 $250.17 $1,096.78120 001-2740 Code Enforcement 204 1.71% $2,242.98 $0.00 $2,242.98 $662.78 $2,905.76125 001-2800 Planning 235 1.96% $2,583.83 $0.00 $2,583.83 $763.50 $3,347.33130 001-3000 Engineering 146 1.22% $1,605.27 $0.00 $1,605.27 $474.34 $2,079.61135 001-3600 Parks 273 2.28% $3,001.64 $0.00 $3,001.64 $886.95 $3,888.59140 001-4000 Recreation 535 4.47% $5,882.34 $0.00 $5,882.34 $1,738.17 $7,620.51145 001-4010 Aquatics 71 0.59% $780.65 $0.00 $780.65 $230.67 $1,011.32150 001-4020 Day Care 13 0.11% $142.94 $0.00 $142.94 $42.24 $185.17155 001-4050 Senior Center 83 0.69% $912.59 $0.00 $912.59 $269.66 $1,182.25 Prepared by Client Page 113
804
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 6: AR (Non-Utility Billing) Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
160 001-5400 Community Enhancement 82 0.69% $901.59 $0.00 $901.59 $266.41 $1,168.00165 002 Developer Deposit Fund 119 0.99% $1,308.41 $0.00 $1,308.41 $386.62 $1,695.03170 005 SA Adminstration 1 0.01% $11.00 $0.00 $11.00 $3.25 $14.24175 100 Gas Tax Street 428 3.58% $4,705.87 $0.00 $4,705.87 $1,390.54 $6,096.41180 101 Measure A Street 26 0.22% $285.87 $0.00 $285.87 $84.47 $370.34185 102 RMRA (SB1) Gas Tax 8 0.07% $87.96 $0.00 $87.96 $25.99 $113.95190 110 C.D.B.G. 17 0.14% $186.92 $0.00 $186.92 $55.23 $242.15200 132 Air Quality Improvement 2 0.02% $21.99 $0.00 $21.99 $6.50 $28.49210 148 Supplemental Law Enforcement 2 0.02% $21.99 $0.00 $21.99 $6.50 $28.49230 201-4050 Senior Center 9 0.08% $98.96 $0.00 $98.96 $29.24 $128.20235 201-4060 Senior Center Advisory Board 3 0.03% $32.99 $0.00 $32.99 $9.75 $42.73247 222 American Rescue Plan Act 45 0.38% $494.78 $0.00 $494.78 $146.20 $640.98270 375 Fair Oaks #2004-1 Debt Service 11 0.09% $120.95 $0.00 $120.95 $35.74 $156.68290 420 Traffic Control Facility 2 0.02% $21.99 $0.00 $21.99 $6.50 $28.49300 430 General Facilities 17 0.14% $186.92 $0.00 $186.92 $55.23 $242.15315 451 Park Development 2 0.02% $21.99 $0.00 $21.99 $6.50 $28.49325 600 Airport 37 0.31% $406.82 $0.00 $406.82 $120.21 $527.03335 610 5800 Fixed Route 197 1.65% $2,166.02 $0.00 $2,166.02 $640.04 $2,806.06340 610 5850 Dial-A-Ride 83 0.69% $912.59 $0.00 $912.59 $269.66 $1,182.25345 660 Water Operations 854 7.14% $9,389.75 $0.00 $9,389.75 $2,774.57 $12,164.32350 661 Water Capital Facility Fee 44 0.37% $483.78 $0.00 $483.78 $142.95 $626.73365 669 BUA Water Debt Service 5 0.04% $54.98 $0.00 $54.98 $16.24 $71.22375 670-7000 Electric 764 6.39% $8,400.20 $0.00 $8,400.20 $2,482.17 $10,882.37380 670-7010 Generation & Transmission 198 1.66% $2,177.01 $0.00 $2,177.01 $643.29 $2,820.30390 673 Electric Improvement 57 0.48% $626.72 $0.00 $626.72 $185.19 $811.90400 675 Public Benefit 363 3.03% $3,991.19 $0.00 $3,991.19 $1,179.36 $5,170.55405 678 2007 Elec Rev Bond Debt Service 7 0.06% $76.97 $0.00 $76.97 $22.74 $99.71410 680 Wastewater Operations 345 2.88% $3,793.28 $0.00 $3,793.28 $1,120.88 $4,914.16415 681 Wastewater Capital Facility Fees 4 0.03% $43.98 $0.00 $43.98 $13.00 $56.98425 683 BUA WWtr Capital Project 1 0.01% $11.00 $0.00 $11.00 $3.25 $14.24435 689 BUA Wastewater Debt Service 6 0.05% $65.97 $0.00 $65.97 $19.49 $85.46480 810 Successor Housing Agency 217 1.81% $2,385.92 $0.00 $2,385.92 $705.01 $3,090.93485 830 Debt Service 4 0.03% $43.98 $0.00 $43.98 $13.00 $56.98 Prepared by Client Page 114
805
Allocation Basis Units: # of AR Transactions
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 6: AR (Non-Utility Billing) Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
490 840 BEA Capital Project 5 0.04% $54.98 $0.00 $54.98 $16.24 $71.22530 Unallowable & Genl Govt 223 1.86% $2,451.89 $0.00 $2,451.89 $724.51 $3,176.40 SubTotal 11,962 100% $131,522.46 $0.00 $131,522.46 $35,218.24 $166,740.70Direct Bills $0.00 $0.00Total $131,522.46 $166,740.70 Prepared by Client Page 115
806
Allocation Basis Units: # of Utility Billing Accounts
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 7: AR Utility Billing Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
345 660 Water Operations 16,174 39.22% $84,458.09 $0.00 $84,458.09 $22,615.64 $107,073.73375 670-7000 Electric 13,357 32.39% $69,748.16 $0.00 $69,748.16 $18,676.71 $88,424.87410 680 Wastewater Operations 11,704 28.38% $61,116.45 $0.00 $61,116.45 $16,365.37 $77,481.82 SubTotal 41,235 100% $215,322.69 $0.00 $215,322.69 $57,657.73 $272,980.42Direct Bills $0.00 $0.00Total $215,322.69 $272,980.42 Prepared by Client Page 116
807
Allocation Basis Units: Direct to 001-1910 Purchasing
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 8: Contracts Seq. 30: 001-1900 Fiscal Services Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
35 001-1910 Purchasing 100 100% $47,913.12 $0.00 $47,913.12 $12,829.87 $60,742.98 SubTotal 100 100% $47,913.12 $0.00 $47,913.12 $12,829.87 $60,742.98Direct Bills $0.00 $0.00Total $47,913.12 $60,742.98 Prepared by Client Page 117
808
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 30: 001-1900 Fiscal Services
Seq # Department Name Budget Gen'l
Accounting
Payroll Accounts
Payable
Business
License
AR (Non-Utility
Billing)
AR Utility
Billing
Contracts
R Residual Costs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 5 001-0001 Non-Departmental $667.33 $9,678.12 $0.00 $152.25 $187.27 $54.98 $0.00 $0.00 10 001-1000 City Council $642.16 $1,974.59 $6,476.04 $4,186.92 $180.20 $2,429.90 $0.00 $0.0015 001-1200 City Manager $3,999.29 $4,001.83 $9,066.45 $3,444.69 $1,122.28 $1,880.15 $0.00 $0.0017 001-1220 Public Information $471.90 $1,237.41 $1,295.21 $589.98 $132.43 $318.86 $0.00 $0.0018 001-1230 Grants Management $451.70 $1,311.13 $1,295.21 $209.35 $126.76 $120.95 $0.00 $0.0020 001-1300 Human Resources $1,229.05 $4,428.34 $5,180.83 $7,802.90 $344.90 $4,189.10 $0.00 $0.0025 001-1400 City Clerk $607.44 $2,243.13 $2,590.41 $2,835.69 $170.46 $1,627.26 $0.00 $0.0026 001-1800 City Attorney $2,514.82 $26.33 $0.00 $0.00 $705.71 $0.00 $0.00 $0.0030 001-1900 Fiscal Services $5,812.95 $4,607.37 $14,247.28 $2,987.94 $1,631.24 $1,715.22 $0.00 $0.0035 001-1910 Purchasing $2,456.33 $4,232.43 $6,799.77 $3,354.02 $689.30 $1,908.69 $0.00 $60,742.9836 001-2060 TV Government Access $824.40 $2,272.22 $1,699.94 $2,071.60 $231.34 $1,139.52 $0.00 $0.0062 700-5030 Unemployment Insurance $215.71 $2,977.62 $424.99 $98.65 $60.53 $56.98 $0.00 $0.0063 700-5040 Liability Insurance $14,914.23 $3,371.02 $1,444.95 $1,257.76 $4,185.24 $883.12 $0.00 $0.0065 700-5300 City Attorney $4,620.62 $3,364.24 $0.00 $11,615.76 $1,296.64 $6,509.48 $0.00 $0.0066 702-3800 Fleet Maintenance $7,393.38 $14,270.88 $6,799.77 $31,739.88 $2,074.74 $18,132.53 $0.00 $0.0067 703-3700 Information Systems Services $6,724.79 $3,588.07 $6,799.77 $3,674.63 $1,887.12 $1,922.93 $0.00 $0.0068 704-3200 Building Maintenance $3,819.66 $4,225.65 $5,099.83 $13,440.74 $1,071.88 $7,278.65 $0.00 $0.0069 705-4500 Central Services $9,826.24 $2,550.31 $0.00 $6,979.32 $2,757.45 $3,845.86 $0.00 $0.0071 761-3100 Account & Collection Service $11,104.63 $7,149.01 $13,599.54 $8,582.35 $3,116.19 $4,971.13 $0.00 $0.0072 761-3110 Meter Reading & Service $2,580.84 $2,679.18 $6,799.77 $2,712.81 $724.24 $1,638.05 $0.00 $0.0080 001-1210 Economic Development $1,439.31 $2,441.79 $1,699.94 $2,490.85 $403.90 $1,367.42 $0.00 $0.0085 001-1500 Elections $1.61 $33.91 $0.00 $0.00 $0.45 $0.00 $0.00 $0.0095 001-2200 Police $53,592.53 $21,792.94 $66,297.76 $32,356.43 $15,039.18 $18,203.75 $0.00 $0.00 100 001-2210 Dispatch $5,435.42 $3,262.50 $10,199.66 $616.55 $1,525.29 $384.59 $0.00 $0.00105 001-2300 Animal Control $1,170.03 $2,346.83 $1,699.94 $2,466.19 $328.33 $1,481.37 $0.00 $0.00110 001-2400 Fire $16,272.87 $3,187.89 $0.00 $2,959.43 $4,566.51 $1,709.27 $0.00 $0.00115 001-2700 Building & Safety $5,855.92 $14,766.02 $6,799.77 $2,194.91 $1,643.29 $1,096.78 $0.00 $0.00120 001-2740 Code Enforcement $2,436.95 $3,520.24 $1,699.94 $4,069.22 $683.86 $2,905.76 $0.00 $0.00125 001-2800 Planning $4,512.92 $4,754.70 $6,799.77 $5,326.97 $1,266.42 $3,347.33 $0.00 $0.00130 001-3000 Engineering $8,896.57 $14,766.02 $6,799.77 $3,575.98 $2,496.56 $2,079.61 $0.00 $0.00135 001-3600 Parks $5,166.59 $6,491.08 $5,099.83 $6,584.73 $1,449.85 $3,888.59 $0.00 $0.00140 001-4000 Recreation $4,362.37 $12,514.15 $12,749.57 $13,638.04 $1,224.17 $7,620.51 $0.00 $0.00145 001-4010 Aquatics $1,467.37 $5,344.80 $8,414.72 $1,824.98 $411.78 $1,011.32 $0.00 $0.00 Prepared by Client Page 118
809
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 30: 001-1900 Fiscal Services
Seq # Department Name Budget Gen'l
Accounting
Payroll Accounts
Payable
Business
License
AR (Non-Utility
Billing)
AR Utility
Billing
Contracts
150 001-4020 Day Care $125.97 $834.28 $0.00 $394.59 $35.35 $185.17 $0.00 $0.00155 001-4050 Senior Center $836.27 $2,543.53 $1,699.94 $2,096.26 $234.68 $1,182.25 $0.00 $0.00160 001-5400 Community Enhancement $673.30 $705.40 $0.00 $2,071.60 $188.94 $1,168.00 $0.00 $0.00165 002 Developer Deposit Fund $2,263.60 $969.93 $0.00 $2,737.47 $635.21 $1,695.03 $0.00 $0.00170 005 SA Adminstration $10.53 $115.31 $0.00 $24.66 $2.95 $14.24 $0.00 $0.00175 100 Gas Tax Street $10,319.86 $15,993.70 $8,499.71 $10,604.62 $2,895.97 $6,096.41 $0.00 $0.00180 101 Measure A Street $5,927.60 $603.66 $0.00 $1,109.79 $1,663.41 $370.34 $0.00 $0.00185 102 RMRA (SB1) Gas Tax $3,195.75 $122.09 $0.00 $197.30 $896.79 $113.95 $0.00 $0.00190 110 C.D.B.G. $399.28 $298.44 $0.00 $517.90 $112.05 $242.15 $0.00 $0.00200 132 Air Quality Improvement $77.63 $196.70 $0.00 $24.66 $21.79 $28.49 $0.00 $0.00205 140 Asset Forfeiture $0.00 $88.18 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00210 148 Supplemental Law Enforcement $88.23 $108.52 $0.00 $49.32 $24.76 $28.49 $0.00 $0.00215 150 State Park Bond Act $0.12 $27.13 $0.00 $0.00 $0.03 $0.00 $0.00 $0.00220 200 Special Donations $5.47 $162.79 $0.00 $0.00 $1.54 $0.00 $0.00 $0.00230 201-4050 Senior Center $6.80 $278.09 $0.00 $221.96 $1.91 $128.20 $0.00 $0.00235 201-4060 Senior Center Advisory Board $1.85 $474.79 $0.00 $73.99 $0.52 $42.73 $0.00 $0.00240 202 Animal Control Reserve $0.12 $27.13 $0.00 $0.00 $0.03 $0.00 $0.00 $0.00245 203 Police Volunteer $0.84 $149.22 $0.00 $0.00 $0.23 $0.00 $0.00 $0.00246 221 Atwell CFD Maintenance $0.00 $27.13 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00247 222 American Rescue Plan Act $10,892.62 $651.14 $0.00 $1,085.12 $3,056.70 $640.98 $0.00 $0.00250 300 City Hall COP Debt Service* $0.00 $13.57 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00255 360 Sun Lakes CFD #86-1 $0.00 $88.18 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00260 365 Wilson Street #91-1 Assessment Debt
$0.00 $88.18 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
265 370 Area Police Computer (001) $0.80 $33.91 $0.00 $0.00 $0.23 $0.00 $0.00 $0.00270 375 Fair Oaks #2004-1 Debt Service $802.45 $237.40 $0.00 $246.62 $225.18 $156.68 $0.00 $0.00275 376 Cameo Homes (001) $1.30 $33.91 $0.00 $0.00 $0.36 $0.00 $0.00 $0.00280 400 Police Facilities Development $0.81 $176.35 $0.00 $0.00 $0.23 $0.00 $0.00 $0.00285 410 Fire Facility Development $0.88 $176.35 $0.00 $0.00 $0.25 $0.00 $0.00 $0.00290 420 Traffic Control Facility $31.68 $244.18 $0.00 $73.99 $8.89 $28.49 $0.00 $0.00300 430 General Facilities $683.16 $339.14 $0.00 $443.91 $191.71 $242.15 $0.00 $0.00310 444 Wilson Median $0.57 $115.31 $0.00 $0.00 $0.16 $0.00 $0.00 $0.00315 451 Park Development $1,232.06 $257.74 $0.00 $49.32 $345.74 $28.49 $0.00 $0.00320 470 Capital Improvement $0.37 $27.13 $0.00 $73.99 $0.10 $0.00 $0.00 $0.00325 600 Airport $2,112.42 $13,423.04 $3,399.89 $1,011.14 $592.79 $527.03 $0.00 $0.00 Prepared by Client Page 119
810
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 30: 001-1900 Fiscal Services
Seq # Department Name Budget Gen'l
Accounting
Payroll Accounts
Payable
Business
License
AR (Non-Utility
Billing)
AR Utility
Billing
Contracts
335 610 5800 Fixed Route $15,508.97 $10,465.76 $20,399.31 $4,340.50 $4,352.14 $2,806.06 $0.00 $0.00340 610 5850 Dial-A-Ride $1,909.26 $5,304.10 $1,699.94 $1,627.69 $535.78 $1,182.25 $0.00 $0.00345 660 Water Operations $54,706.27 $126,884.68 $35,698.79 $21,480.53 $15,351.72 $12,164.32 $107,073.73 $0.00350 661 Water Capital Facility Fee $8,048.41 $624.01 $0.00 $1,405.73 $2,258.55 $626.73 $0.00 $0.00355 662 Irrigation Water $10.36 $108.52 $0.00 $73.99 $2.91 $0.00 $0.00 $0.00360 663 BUA Water Capital Project $0.00 $88.18 $0.00 $147.97 $0.00 $0.00 $0.00 $0.00365 669 BUA Water Debt Service $2,897.08 $108.52 $0.00 $123.31 $812.98 $71.22 $0.00 $0.00375 670-7000 Electric $80,870.28 $85,292.93 $50,998.28 $21,011.95 $22,693.88 $10,882.37 $88,424.87 $0.00380 670-7010 Generation & Transmission $94,455.04 $5,019.23 $1,699.94 $4,217.19 $26,506.05 $2,820.30 $0.00 $0.00385 672 Rate Stability $0.00 $88.18 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00390 673 Electric Improvement $17,828.70 $4,951.40 $0.00 $1,553.70 $5,003.10 $811.90 $0.00 $0.00395 674 2007/2015 Elec Rev Bond Project $101.58 $61.04 $0.00 $73.99 $28.51 $0.00 $0.00 $0.00400 675 Public Benefit $2,365.42 $9,102.43 $0.00 $10,284.02 $663.78 $5,170.55 $0.00 $0.00405 678 2007 Elec Rev Bond Debt Service $4,133.76 $122.09 $0.00 $172.63 $1,160.02 $99.71 $0.00 $0.00410 680 Wastewater Operations $21,587.75 $37,617.07 $6,799.77 $9,272.88 $6,057.97 $4,914.16 $77,481.82 $0.00415 681 Wastewater Capital Facility Fees $180.18 $223.83 $0.00 $197.30 $50.56 $56.98 $0.00 $0.00420 682 Wastewater Tertiary $7.47 $176.35 $0.00 $0.00 $2.10 $0.00 $0.00 $0.00425 683 BUA WWtr Capital Project $9.70 $33.91 $0.00 $24.66 $2.72 $14.24 $0.00 $0.00430 685 State Revolving Loan $0.00 $88.18 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00435 689 BUA Wastewater Debt Service $229.28 $135.65 $0.00 $147.97 $64.34 $85.46 $0.00 $0.00440 001-9600 Refuse $4,437.68 $6,246.90 $3,569.88 $24.66 $1,245.31 $0.00 $0.00 $0.00475 805 Redevelopment Obligation Retirement Fund
$10,150.13 $67.83 $0.00 $0.00 $2,848.34 $0.00 $0.00 $0.00 480 810 Successor Housing Agency $3,138.15 $1,946.65 $0.00 $5,770.89 $880.63 $3,090.93 $0.00 $0.00485 830 Debt Service $3,960.14 $128.87 $0.00 $98.65 $1,111.30 $56.98 $0.00 $0.00490 840 BEA Capital Project $309.13 $176.35 $0.00 $73.99 $86.75 $71.22 $0.00 $0.00495 841 BEA L/M Capital Project $0.19 $27.13 $0.00 $0.00 $0.05 $0.00 $0.00 $0.00500 850 Successor Agency $63.42 $67.83 $0.00 $0.00 $17.80 $0.00 $0.00 $0.00530 Unallowable & Genl Govt $18,848.70 $19,303.67 $3,399.89 $5,622.92 $5,289.34 $3,176.40 $0.00 $0.00 Direct Bills $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00Total $576,937.34 $529,504.57 $355,745.76 $296,696.80 $161,900.62 $166,740.70 $272,980.42 $60,742.98 Prepared by Client Page 120
811
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 30: 001-1900 Fiscal Services
Seq # Department Name Total
R Residual Costs $0.00
5 001-0001 Non-Departmental $10,739.94
10 001-1000 City Council $15,889.8015 001-1200 City Manager $23,514.7017 001-1220 Public Information $4,045.7718 001-1230 Grants Management $3,515.0920 001-1300 Human Resources $23,175.1325 001-1400 City Clerk $10,074.3926 001-1800 City Attorney $3,246.8530 001-1900 Fiscal Services $31,002.0035 001-1910 Purchasing $80,183.5236 001-2060 TV Government Access $8,239.0262 700-5030 Unemployment Insurance $3,834.4763 700-5040 Liability Insurance $26,056.3265 700-5300 City Attorney $27,406.7466 702-3800 Fleet Maintenance $80,411.1867 703-3700 Information Systems Services $24,597.3068 704-3200 Building Maintenance $34,936.4169 705-4500 Central Services $25,959.1871 761-3100 Account & Collection Service $48,522.8572 761-3110 Meter Reading & Service $17,134.8980 001-1210 Economic Development $9,843.2185 001-1500 Elections $35.9795 001-2200 Police $207,282.59 100 001-2210 Dispatch $21,424.00105 001-2300 Animal Control $9,492.69110 001-2400 Fire $28,695.97115 001-2700 Building & Safety $32,356.70120 001-2740 Code Enforcement $15,315.98125 001-2800 Planning $26,008.11130 001-3000 Engineering $38,614.51135 001-3600 Parks $28,680.68140 001-4000 Recreation $52,108.81145 001-4010 Aquatics $18,474.96 Prepared by Client Page 121
812
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 30: 001-1900 Fiscal Services
Seq # Department Name Total
150 001-4020 Day Care $1,575.36155 001-4050 Senior Center $8,592.93160 001-5400 Community Enhancement $4,807.25165 002 Developer Deposit Fund $8,301.24170 005 SA Adminstration $167.70175 100 Gas Tax Street $54,410.27180 101 Measure A Street $9,674.80185 102 RMRA (SB1) Gas Tax $4,525.88190 110 C.D.B.G. $1,569.82200 132 Air Quality Improvement $349.27205 140 Asset Forfeiture $88.18210 148 Supplemental Law Enforcement $299.32215 150 State Park Bond Act $27.28220 200 Special Donations $169.79230 201-4050 Senior Center $636.95235 201-4060 Senior Center Advisory Board $593.88240 202 Animal Control Reserve $27.28245 203 Police Volunteer $150.29246 221 Atwell CFD Maintenance $27.13247 222 American Rescue Plan Act $16,326.56250 300 City Hall COP Debt Service* $13.57255 360 Sun Lakes CFD #86-1 $88.18260 365 Wilson Street #91-1 Assessment Debt
$88.18
265 370 Area Police Computer (001) $34.94270 375 Fair Oaks #2004-1 Debt Service $1,668.34275 376 Cameo Homes (001) $35.58280 400 Police Facilities Development $177.39285 410 Fire Facility Development $177.48290 420 Traffic Control Facility $387.22300 430 General Facilities $1,900.07310 444 Wilson Median $116.04315 451 Park Development $1,913.36320 470 Capital Improvement $101.59325 600 Airport $21,066.30 Prepared by Client Page 122
813
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 30: 001-1900 Fiscal Services
Seq # Department Name Total
335 610 5800 Fixed Route $57,872.74340 610 5850 Dial-A-Ride $12,259.01345 660 Water Operations $373,360.04350 661 Water Capital Facility Fee $12,963.44355 662 Irrigation Water $195.78360 663 BUA Water Capital Project $236.15365 669 BUA Water Debt Service $4,013.11375 670-7000 Electric $360,174.56380 670-7010 Generation & Transmission $134,717.74385 672 Rate Stability $88.18390 673 Electric Improvement $30,148.81395 674 2007/2015 Elec Rev Bond Project $265.11400 675 Public Benefit $27,586.20405 678 2007 Elec Rev Bond Debt Service $5,688.21410 680 Wastewater Operations $163,731.42415 681 Wastewater Capital Facility Fees $708.84420 682 Wastewater Tertiary $185.92425 683 BUA WWtr Capital Project $85.24430 685 State Revolving Loan $88.18435 689 BUA Wastewater Debt Service $662.72440 001-9600 Refuse $15,524.43475 805 Redevelopment Obligation Retirement Fund
$13,066.30
480 810 Successor Housing Agency $14,827.24485 830 Debt Service $5,355.94490 840 BEA Capital Project $717.43495 841 BEA L/M Capital Project $27.38500 850 Successor Agency $149.04530 Unallowable & Genl Govt $55,640.91 Direct Bills $0.00Total $2,421,249.19
Prepared by Client Page 123
814
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-1910 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:
# of PO's - Costs have been allocated based on number of PO's per department. $ Amount of PO's - Costs have been allocated based on the dollar amount of PO's per department.
Prepared by Client Page 124 815
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 35: 001-1910 PurchasingDescription Type Amount General Admin # of POs $ Amount of POs
Personnel Costs Salaries $0.00 $0.00 $0.00 $0.00 Fringe Benefits S $168,548.25 $0.00 $84,274.12 $84,274.12Subtotal - Personnel Costs $168,548.25 $0.00 $84,274.12 $84,274.12Services & Supplies Cost CONTRACT SVC REPAIR/MAINT S $7,625.00 $0.00 $3,812.50 $3,812.50 CONTRACT SVC-EMPLOYEE SPC S $632.22 $0.00 $316.11 $316.11 CONTRACTUAL SERVICES S $45,262.40 $0.00 $22,631.20 $22,631.20 CONTRACTUAL SVC-UTILITIES S $557.93 $0.00 $278.96 $278.96 INTERFUND SERVICE PYMTS S $34,289.92 $0.00 $17,144.96 $17,144.96 MANAGEMENT AND SUPPORT S $5,316.99 $0.00 $2,658.49 $2,658.49 NONCAPITALIZED ASSETS S $7,342.08 $0.00 $3,671.04 $3,671.04 SALARY & WAGES S1 $316,539.92 $0.00 $158,269.96 $158,269.96Subtotal - Services & Supplies $417,566.46 $0.00 $208,783.23 $208,783.23Department Cost Total $586,114.71 $0.00 $293,057.35 $293,057.35Adjustments to CostSubtotal - Adjustments $0.00 0 0 0Total Costs After Adjustments $586,114.71 $0.00 $293,057.35 $293,057.35General Admin Distribution $0.00 $0.00 $0.00Grand Total $586,114.71 $0.00 $293,057.35 $293,057.35 Prepared by Client Page 125
816
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 35: 001-1910 Purchasing Seq # Department/Cost Pool First Incoming Second
Incoming
# of POs $ Amount of
POs
5 Non-Dept $849.00 $253.22 $551.11 $551.11
Subtotal - 001-0001 NonDepartmental $849.00 $253.22 $551.11 $551.11 10 Council Support - Fiscal $276.09 $315.35 $295.72 $295.7210 Council Support - Personnel $1,206.70 $1,406.82 $1,306.76 $1,306.76 Subtotal - 001-1000 City Council $1,482.79 $1,722.17 $1,602.48 $1,602.48 15 City Mgr Support-Fiscal $2,562.22 $852.68 $1,707.45 $1,707.4515 City Mgt Support-Personnel $11,198.87 $3,899.37 $7,549.12 $7,549.12 Subtotal - 001-1200 City Manager $13,761.09 $4,752.05 $9,256.57 $9,256.57 17 Public Information $2,730.44 $779.25 $1,754.84 $1,754.84 Subtotal - 001-1220 PublicInformation
$2,730.44 $779.25 $1,754.84 $1,754.84
20 HR Support $7,288.61 $8,671.47 $7,980.04 $7,980.04
Subtotal - 001-1300 HumanResources
$7,288.61 $8,671.47 $7,980.04 $7,980.04
25 City Clerk Support-Fiscal $92.74 $54.62 $73.68 $73.6825 City Clerk Support-Personnel $405.33 $258.34 $331.83 $331.83 Subtotal - 001-1400 City Clerk $498.07 $312.95 $405.51 $405.51 26 001-1800 City Attorney $13,632.30 $593.18 $7,112.74 $7,112.74 Subtotal - 001-1800 City Attorney $13,632.30 $593.18 $7,112.74 $7,112.74 30 Budget $1,922.34 $533.99 $1,228.17 $1,228.1730 Gen'l Accounting $3,285.72 $946.71 $2,116.21 $2,116.2130 Payroll $5,180.83 $1,618.94 $3,399.89 $3,399.8930 Accounts Payable $2,588.28 $765.74 $1,677.01 $1,677.0130 Business License $539.45 $149.85 $344.65 $344.6530 AR (Non-Utility Billing) $1,473.33 $435.35 $954.34 $954.3430 Contracts $47,913.12 $12,829.87 $30,371.49 $30,371.49 Subtotal - 001-1900 Fiscal Services $62,903.06 $17,280.46 $40,091.76 $40,091.76 35 # of POs $0.00 $4,057.12 $2,028.56 $2,028.5635 $ Amount of POs $0.00 $705.80 $352.90 $352.90 Subtotal - 001-1910 Purchasing $0.00 $4,762.92 $2,381.46 $2,381.46 36 001-2060 TV Government Access $0.00 $3,951.88 $1,975.94 $1,975.94 Subtotal - 001-2060 TV GovernmentAccess
$0.00 $3,951.88 $1,975.94 $1,975.94
63 Liability Insurance (Exp) $0.00 $13,013.37 $6,506.68 $6,506.6863 Liability Insurance (FTE) $0.00 $15,882.30 $7,941.15 $7,941.15 Prepared by Client Page 126
817
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 35: 001-1910 Purchasing Seq # Department/Cost Pool First Incoming Second
Incoming
# of POs $ Amount of
POs
Subtotal - 700-5040 LiabilityInsurance
$0.00 $28,895.67 $14,447.83 $14,447.83
65 # of FTEs $0.00 $29,274.31 $14,637.16 $14,637.16
Subtotal - 700-5300 City Attorney $0.00 $29,274.31 $14,637.16 $14,637.16 67 Info Services Support $0.00 $29,118.02 $14,559.01 $14,559.0167 Phone Support $0.00 $4,379.35 $2,189.67 $2,189.6767 Security $0.00 $10,236.92 $5,118.46 $5,118.46 Subtotal - 703-3700 InformationSystems Services
$0.00 $43,734.29 $21,867.14 $21,867.14
68 City Hall $0.00 $9,799.48 $4,899.74 $4,899.74
Subtotal - 704-3200 BuildingMaintenance
$0.00 $9,799.48 $4,899.74 $4,899.74
69 Central Services- Fiscal $0.00 $5,320.76 $2,660.38 $2,660.3869 Central Services- Personnel $0.00 $23,255.79 $11,627.89 $11,627.89 Subtotal - 705-4500 Central Services $0.00 $28,576.55 $14,288.27 $14,288.27 Total Incoming $103,145.34 $183,359.86 $143,252.60 $143,252.60C. Total Allocated $872,619.90 $436,309.95 $436,309.95 50% 50%
Prepared by Client Page 127
818
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: # of POs Seq. 35: 001-1910 Purchasing Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 37 0.6% $2,084.91 $0.00 $2,084.91 $0.00 $2,084.9115 001-1200 City Manager 42 0.69% $2,366.65 $0.00 $2,366.65 $0.00 $2,366.6517 001-1220 Public Information 5 0.08% $281.74 $0.00 $281.74 $0.00 $281.7420 001-1300 Human Resources 21 0.34% $1,183.33 $0.00 $1,183.33 $0.00 $1,183.3325 001-1400 City Clerk 58 0.95% $3,268.24 $0.00 $3,268.24 $0.00 $3,268.2430 001-1900 Fiscal Services 54 0.88% $3,042.84 $0.00 $3,042.84 $0.00 $3,042.8435 001-1910 Purchasing 72 1.18% $4,057.12 $0.00 $4,057.12 $0.00 $4,057.1236 001-2060 TV Government Access 8 0.13% $450.79 $0.00 $450.79 $125.87 $576.6663 700-5040 Liability Insurance 1 0.02% $56.35 $0.00 $56.35 $15.73 $72.0865 700-5300 City Attorney 14 0.23% $788.88 $0.00 $788.88 $220.27 $1,009.1666 702-3800 Fleet Maintenance 1,083 17.71% $61,025.89 $0.00 $61,025.89 $17,039.53 $78,065.4267 703-3700 Information Systems Services 91 1.49% $5,127.75 $0.00 $5,127.75 $1,431.76 $6,559.5168 704-3200 Building Maintenance 493 8.06% $27,780.02 $0.00 $27,780.02 $7,756.69 $35,536.7169 705-4500 Central Services 163 2.67% $9,184.87 $0.00 $9,184.87 $2,564.58 $11,749.4671 761-3100 Account & Collection Service 307 5.02% $17,299.12 $0.00 $17,299.12 $4,830.23 $22,129.3572 761-3110 Meter Reading & Service 86 1.41% $4,846.01 $0.00 $4,846.01 $1,353.09 $6,199.1080 001-1210 Economic Development 25 0.41% $1,408.72 $0.00 $1,408.72 $393.34 $1,802.0695 001-2200 Police 366 5.98% $20,623.71 $0.00 $20,623.71 $5,758.51 $26,382.22 100 001-2210 Dispatch 7 0.11% $394.44 $0.00 $394.44 $110.14 $504.58105 001-2300 Animal Control 3 0.05% $169.05 $0.00 $169.05 $47.20 $216.25110 001-2400 Fire 37 0.6% $2,084.91 $0.00 $2,084.91 $582.14 $2,667.05115 001-2700 Building & Safety 46 0.75% $2,592.05 $0.00 $2,592.05 $723.75 $3,315.80120 001-2740 Code Enforcement 105 1.72% $5,916.64 $0.00 $5,916.64 $1,652.03 $7,568.67125 001-2800 Planning 146 2.39% $8,226.94 $0.00 $8,226.94 $2,297.11 $10,524.05130 001-3000 Engineering 81 1.32% $4,564.26 $0.00 $4,564.26 $1,274.42 $5,838.69135 001-3600 Parks 209 3.42% $11,776.93 $0.00 $11,776.93 $3,288.33 $15,065.26140 001-4000 Recreation 210 3.43% $11,833.27 $0.00 $11,833.27 $3,304.06 $15,137.34145 001-4010 Aquatics 51 0.83% $2,873.80 $0.00 $2,873.80 $802.42 $3,676.21150 001-4020 Day Care 13 0.21% $732.54 $0.00 $732.54 $204.54 $937.07155 001-4050 Senior Center 41 0.67% $2,310.31 $0.00 $2,310.31 $645.08 $2,955.39160 001-5400 Community Enhancement 42 0.69% $2,366.65 $0.00 $2,366.65 $660.81 $3,027.47165 002 Developer Deposit Fund 8 0.13% $450.79 $0.00 $450.79 $125.87 $576.66175 100 Gas Tax Street 308 5.04% $17,355.47 $0.00 $17,355.47 $4,845.96 $22,201.43 Prepared by Client Page 128
819
Allocation Basis Units: # of POs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: # of POs Seq. 35: 001-1910 Purchasing Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
180 101 Measure A Street 24 0.39% $1,352.37 $0.00 $1,352.37 $377.61 $1,729.98185 102 RMRA (SB1) Gas Tax 8 0.13% $450.79 $0.00 $450.79 $125.87 $576.66190 110 C.D.B.G. 16 0.26% $901.58 $0.00 $901.58 $251.74 $1,153.32200 132 Air Quality Improvement 2 0.03% $112.70 $0.00 $112.70 $31.47 $144.17210 148 Supplemental Law Enforcement 2 0.03% $112.70 $0.00 $112.70 $31.47 $144.17230 201-4050 Senior Center 8 0.13% $450.79 $0.00 $450.79 $125.87 $576.66235 201-4060 Senior Center Advisory Board 3 0.05% $169.05 $0.00 $169.05 $47.20 $216.25247 222 American Rescue Plan Act 32 0.52% $1,803.17 $0.00 $1,803.17 $503.48 $2,306.64300 430 General Facilities 17 0.28% $957.93 $0.00 $957.93 $267.47 $1,225.40325 600 Airport 20 0.33% $1,126.98 $0.00 $1,126.98 $314.67 $1,441.65335 610 5800 Fixed Route 158 2.58% $8,903.13 $0.00 $8,903.13 $2,485.92 $11,389.05340 610 5850 Dial-A-Ride 71 1.16% $4,000.77 $0.00 $4,000.77 $1,117.09 $5,117.86345 660 Water Operations 573 9.37% $32,287.93 $0.00 $32,287.93 $9,015.38 $41,303.31350 661 Water Capital Facility Fee 42 0.69% $2,366.65 $0.00 $2,366.65 $660.81 $3,027.47375 670-7000 Electric 300 4.91% $16,904.68 $0.00 $16,904.68 $4,720.09 $21,624.77380 670-7010 Generation & Transmission 23 0.38% $1,296.03 $0.00 $1,296.03 $361.87 $1,657.90390 673 Electric Improvement 49 0.8% $2,761.10 $0.00 $2,761.10 $770.95 $3,532.05400 675 Public Benefit 46 0.75% $2,592.05 $0.00 $2,592.05 $723.75 $3,315.80410 680 Wastewater Operations 264 4.32% $14,876.12 $0.00 $14,876.12 $4,153.68 $19,029.80415 681 Wastewater Capital Facility Fees 4 0.07% $225.40 $0.00 $225.40 $62.93 $288.33425 683 BUA WWtr Capital Project 1 0.02% $56.35 $0.00 $56.35 $15.73 $72.08435 689 BUA Wastewater Debt Service 2 0.03% $112.70 $0.00 $112.70 $31.47 $144.17480 810 Successor Housing Agency 77 1.26% $4,338.87 $0.00 $4,338.87 $1,211.49 $5,550.36490 840 BEA Capital Project 1 0.02% $56.35 $0.00 $56.35 $15.73 $72.08530 Unallowable & Genl Govt 140 2.29% $7,888.85 $0.00 $7,888.85 $2,202.71 $10,091.56 SubTotal 6,116 100% $344,630.02 $0.00 $344,630.02 $91,679.93 $436,309.95Direct Bills $0.00 $0.00Total $344,630.02 $436,309.95 Prepared by Client Page 129
820
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: $ Amount of POs Seq. 35: 001-1910 Purchasing Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 25,764.81 0.11% $375.66 $0.00 $375.66 $0.00 $375.6615 001-1200 City Manager 76,752.00 0.32% $1,119.08 $0.00 $1,119.08 $0.00 $1,119.0817 001-1220 Public Information 2,258.19 0.01% $32.93 $0.00 $32.93 $0.00 $32.9320 001-1300 Human Resources 5,541.32 0.02% $80.79 $0.00 $80.79 $0.00 $80.7925 001-1400 City Clerk 11,012.70 0.05% $160.57 $0.00 $160.57 $0.00 $160.5730 001-1900 Fiscal Services 29,355.04 0.12% $428.01 $0.00 $428.01 $0.00 $428.0135 001-1910 Purchasing 48,407.03 0.2% $705.80 $0.00 $705.80 $0.00 $705.8036 001-2060 TV Government Access 9,087.02 0.04% $132.49 $0.00 $132.49 $35.55 $168.0463 700-5040 Liability Insurance 2,500.00 0.01% $36.45 $0.00 $36.45 $9.78 $46.2365 700-5300 City Attorney 238,909.72 1.01% $3,483.41 $0.00 $3,483.41 $934.54 $4,417.9566 702-3800 Fleet Maintenance 354,441.97 1.5% $5,167.92 $0.00 $5,167.92 $1,386.47 $6,554.3967 703-3700 Information Systems Services 745,390.25 3.15% $10,868.11 $0.00 $10,868.11 $2,915.74 $13,783.8568 704-3200 Building Maintenance 358,780.07 1.52% $5,231.17 $0.00 $5,231.17 $1,403.44 $6,634.6169 705-4500 Central Services 945,256.33 4% $13,782.25 $0.00 $13,782.25 $3,697.56 $17,479.8071 761-3100 Account & Collection Service 169,358.23 0.72% $2,469.32 $0.00 $2,469.32 $662.48 $3,131.7972 761-3110 Meter Reading & Service 18,833.23 0.08% $274.60 $0.00 $274.60 $73.67 $348.2780 001-1210 Economic Development 30,013.89 0.13% $437.62 $0.00 $437.62 $117.41 $555.0295 001-2200 Police 1,055,155.49 4.46% $15,384.62 $0.00 $15,384.62 $4,127.45 $19,512.07 100 001-2210 Dispatch 964.25 0% $14.06 $0.00 $14.06 $3.77 $17.83105 001-2300 Animal Control 2,416.82 0.01% $35.24 $0.00 $35.24 $9.45 $44.69110 001-2400 Fire 71,631.75 0.3% $1,044.42 $0.00 $1,044.42 $280.20 $1,324.62115 001-2700 Building & Safety 584,275.53 2.47% $8,518.99 $0.00 $8,518.99 $2,285.51 $10,804.50120 001-2740 Code Enforcement 78,206.50 0.33% $1,140.28 $0.00 $1,140.28 $305.92 $1,446.20125 001-2800 Planning 336,494.99 1.42% $4,906.24 $0.00 $4,906.24 $1,316.27 $6,222.51130 001-3000 Engineering 1,498,584.56 6.34% $21,850.01 $0.00 $21,850.01 $5,862.01 $27,712.02135 001-3600 Parks 255,518.76 1.08% $3,725.57 $0.00 $3,725.57 $999.51 $4,725.09140 001-4000 Recreation 78,799.55 0.33% $1,148.93 $0.00 $1,148.93 $308.24 $1,457.17145 001-4010 Aquatics 29,153.41 0.12% $425.07 $0.00 $425.07 $114.04 $539.11150 001-4020 Day Care 6,227.89 0.03% $90.81 $0.00 $90.81 $24.36 $115.17155 001-4050 Senior Center 9,672.10 0.04% $141.02 $0.00 $141.02 $37.83 $178.86160 001-5400 Community Enhancement 64,233.49 0.27% $936.55 $0.00 $936.55 $251.26 $1,187.81165 002 Developer Deposit Fund 51,032.75 0.22% $744.08 $0.00 $744.08 $199.62 $943.70175 100 Gas Tax Street 495,700.09 2.1% $7,227.52 $0.00 $7,227.52 $1,939.03 $9,166.55 Prepared by Client Page 130
821
Allocation Basis Units: Dollar Amount of POs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: $ Amount of POs Seq. 35: 001-1910 Purchasing Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
180 101 Measure A Street 1,183,741.55 5.01% $17,259.46 $0.00 $17,259.46 $4,630.44 $21,889.90185 102 RMRA (SB1) Gas Tax 740,882.69 3.13% $10,802.39 $0.00 $10,802.39 $2,898.11 $13,700.50190 110 C.D.B.G. 88,466.02 0.37% $1,289.87 $0.00 $1,289.87 $346.05 $1,635.93200 132 Air Quality Improvement 203,179.90 0.86% $2,962.45 $0.00 $2,962.45 $794.78 $3,757.23210 148 Supplemental Law Enforcement 21,051.74 0.09% $306.94 $0.00 $306.94 $82.35 $389.29230 201-4050 Senior Center 599.63 0% $8.74 $0.00 $8.74 $2.35 $11.09235 201-4060 Senior Center Advisory Board 442.02 0% $6.44 $0.00 $6.44 $1.73 $8.17247 222 American Rescue Plan Act 323,058.49 1.37% $4,710.33 $0.00 $4,710.33 $1,263.71 $5,974.04300 430 General Facilities 164,419.87 0.7% $2,397.31 $0.00 $2,397.31 $643.16 $3,040.47325 600 Airport 22,226.17 0.09% $324.07 $0.00 $324.07 $86.94 $411.01335 610 5800 Fixed Route 2,415,203.99 10.22% $35,214.72 $0.00 $35,214.72 $9,447.54 $44,662.26340 610 5850 Dial-A-Ride 324,866.25 1.37% $4,736.69 $0.00 $4,736.69 $1,270.78 $6,007.47345 660 Water Operations 3,295,008.49 13.94% $48,042.65 $0.00 $48,042.65 $12,889.07 $60,931.72350 661 Water Capital Facility Fee 2,153,051.14 9.11% $31,392.42 $0.00 $31,392.42 $8,422.08 $39,814.50375 670-7000 Electric 418,335.29 1.77% $6,099.51 $0.00 $6,099.51 $1,636.40 $7,735.91380 670-7010 Generation & Transmission 41,275.25 0.17% $601.81 $0.00 $601.81 $161.46 $763.27390 673 Electric Improvement 2,011,842.21 8.51% $29,333.53 $0.00 $29,333.53 $7,869.72 $37,203.25400 675 Public Benefit 84,390.54 0.36% $1,230.45 $0.00 $1,230.45 $330.11 $1,560.56410 680 Wastewater Operations 1,570,186.77 6.64% $22,894.00 $0.00 $22,894.00 $6,142.09 $29,036.10415 681 Wastewater Capital Facility Fees 30,579.41 0.13% $445.86 $0.00 $445.86 $119.62 $565.48425 683 BUA WWtr Capital Project 2,313.63 0.01% $33.73 $0.00 $33.73 $9.05 $42.78435 689 BUA Wastewater Debt Service 2,750.00 0.01% $40.10 $0.00 $40.10 $10.76 $50.85480 810 Successor Housing Agency 408,107.48 1.73% $5,950.38 $0.00 $5,950.38 $1,596.39 $7,546.78490 840 BEA Capital Project 34,903.70 0.15% $508.91 $0.00 $508.91 $136.53 $645.44530 Unallowable & Genl Govt 405,862.76 1.72% $5,917.65 $0.00 $5,917.65 $1,587.61 $7,505.27 SubTotal 23,636,474.72 100% $344,630.02 $0.00 $344,630.02 $91,679.93 $436,309.95Direct Bills $0.00 $0.00Total $344,630.02 $436,309.95 Prepared by Client Page 131
822
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 35: 001-1910 Purchasing
Seq # Department Name # of POs $ Amount of
POs
Total
R Residual Costs $0.00 $0.00 $0.00
10 001-1000 City Council $2,084.91 $375.66 $2,460.5715 001-1200 City Manager $2,366.65 $1,119.08 $3,485.7317 001-1220 Public Information $281.74 $32.93 $314.6720 001-1300 Human Resources $1,183.33 $80.79 $1,264.1225 001-1400 City Clerk $3,268.24 $160.57 $3,428.8130 001-1900 Fiscal Services $3,042.84 $428.01 $3,470.8535 001-1910 Purchasing $4,057.12 $705.80 $4,762.9236 001-2060 TV Government Access $576.66 $168.04 $744.7063 700-5040 Liability Insurance $72.08 $46.23 $118.3165 700-5300 City Attorney $1,009.16 $4,417.95 $5,427.1166 702-3800 Fleet Maintenance $78,065.42 $6,554.39 $84,619.8167 703-3700 Information Systems Services $6,559.51 $13,783.85 $20,343.3768 704-3200 Building Maintenance $35,536.71 $6,634.61 $42,171.3169 705-4500 Central Services $11,749.46 $17,479.80 $29,229.2671 761-3100 Account & Collection Service $22,129.35 $3,131.79 $25,261.1472 761-3110 Meter Reading & Service $6,199.10 $348.27 $6,547.3780 001-1210 Economic Development $1,802.06 $555.02 $2,357.0895 001-2200 Police $26,382.22 $19,512.07 $45,894.29 100 001-2210 Dispatch $504.58 $17.83 $522.41105 001-2300 Animal Control $216.25 $44.69 $260.94110 001-2400 Fire $2,667.05 $1,324.62 $3,991.68115 001-2700 Building & Safety $3,315.80 $10,804.50 $14,120.30120 001-2740 Code Enforcement $7,568.67 $1,446.20 $9,014.87125 001-2800 Planning $10,524.05 $6,222.51 $16,746.56130 001-3000 Engineering $5,838.69 $27,712.02 $33,550.71135 001-3600 Parks $15,065.26 $4,725.09 $19,790.34140 001-4000 Recreation $15,137.34 $1,457.17 $16,594.51145 001-4010 Aquatics $3,676.21 $539.11 $4,215.32150 001-4020 Day Care $937.07 $115.17 $1,052.24155 001-4050 Senior Center $2,955.39 $178.86 $3,134.24160 001-5400 Community Enhancement $3,027.47 $1,187.81 $4,215.28165 002 Developer Deposit Fund $576.66 $943.70 $1,520.36175 100 Gas Tax Street $22,201.43 $9,166.55 $31,367.98 Prepared by Client Page 132
823
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 35: 001-1910 Purchasing
Seq # Department Name # of POs $ Amount of
POs
Total
180 101 Measure A Street $1,729.98 $21,889.90 $23,619.88185 102 RMRA (SB1) Gas Tax $576.66 $13,700.50 $14,277.16190 110 C.D.B.G. $1,153.32 $1,635.93 $2,789.25200 132 Air Quality Improvement $144.17 $3,757.23 $3,901.39210 148 Supplemental Law Enforcement $144.17 $389.29 $533.46230 201-4050 Senior Center $576.66 $11.09 $587.75235 201-4060 Senior Center Advisory Board $216.25 $8.17 $224.42247 222 American Rescue Plan Act $2,306.64 $5,974.04 $8,280.68300 430 General Facilities $1,225.40 $3,040.47 $4,265.88325 600 Airport $1,441.65 $411.01 $1,852.66335 610 5800 Fixed Route $11,389.05 $44,662.26 $56,051.31340 610 5850 Dial-A-Ride $5,117.86 $6,007.47 $11,125.33345 660 Water Operations $41,303.31 $60,931.72 $102,235.03350 661 Water Capital Facility Fee $3,027.47 $39,814.50 $42,841.97375 670-7000 Electric $21,624.77 $7,735.91 $29,360.68380 670-7010 Generation & Transmission $1,657.90 $763.27 $2,421.17390 673 Electric Improvement $3,532.05 $37,203.25 $40,735.29400 675 Public Benefit $3,315.80 $1,560.56 $4,876.36410 680 Wastewater Operations $19,029.80 $29,036.10 $48,065.89415 681 Wastewater Capital Facility Fees $288.33 $565.48 $853.81425 683 BUA WWtr Capital Project $72.08 $42.78 $114.87435 689 BUA Wastewater Debt Service $144.17 $50.85 $195.02480 810 Successor Housing Agency $5,550.36 $7,546.78 $13,097.13490 840 BEA Capital Project $72.08 $645.44 $717.53530 Unallowable & Genl Govt $10,091.56 $7,505.27 $17,596.83 Direct Bills $0.00 $0.00 $0.00Total $436,309.95 $436,309.95 $872,619.90 Prepared by Client Page 133
824
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 001-2060 TV Government Access
Nature and Extent of Services
The TV Government Access Office is comprised of 1 employee offering a variety of services to the general public, city departments and city staff in order to promote transparency to the public through public broadcasting of all public meetings of the City Council, Boards, Commissions, Committees.
TV Government Access costs are distributed by the following function:
TV Government Access Support - Costs have been allocated based on number of FTE's per department.
Prepared by Client Page 134 825
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 36: 001-2060 TV
Government Access
Description Type Amount General Admin 001-2060 TV
Government
Access
Personnel Costs Salaries $0.00 $0.00 $0.00 Fringe Benefits S $57,907.22 $0.00 $57,907.22Subtotal - Personnel Costs $57,907.22 $0.00 $57,907.22Services & Supplies Cost CAPITAL EXPENDITURES D -$0.02 $0.00 $0.00 COMMUNITY PROMOTION S $248.35 $0.00 $248.35 CONTRACT SVC REPAIR/MAINT S $0.00 $0.00 $0.00 CONTRACT SVC-EMPLOYEE SPC S $707.35 $0.00 $707.35 CONTRACT SVC-PROFESSIONAL S $5,725.00 $0.00 $5,725.00 CONTRACTUAL SERVICES S $405.67 $0.00 $405.67 CONTRACTUAL SVC-UTILITIES S $2,868.72 $0.00 $2,868.72 INTERFUND SERVICE PYMTS S $7,747.24 $0.00 $7,747.24 NONCAPITALIZED ASSETS S $18,123.45 $0.00 $18,123.45 SALARY & WAGES S1 $102,979.57 $0.00 $102,979.57Subtotal - Services & Supplies $138,805.33 $0.00 $138,805.35Department Cost Total $196,712.55 $0.00 $196,712.57Adjustments to Cost CAPITAL EXPENDITURES D $0.02 $0.00 $0.00Subtotal - Adjustments $0.02 0 0Total Costs After Adjustments $196,712.57 $0.00 $196,712.57General Admin Distribution $0.00 $0.00Grand Total $196,712.57 $0.00 $196,712.57 Prepared by Client Page 135
826
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 36: 001-2060 TV Government Access
Seq # Department/Cost Pool First Incoming Second
Incoming
001-2060 TV
Government
Access
5 Non-Dept $284.94 $84.99 $369.93
Subtotal - 001-0001 NonDepartmental $284.94 $84.99 $369.93 10 Council Support - Fiscal $92.66 $105.84 $198.5010 Council Support - Personnel $301.68 $351.71 $653.38 Subtotal - 001-1000 City Council $394.34 $457.54 $851.88 15 City Mgr Support-Fiscal $859.94 $286.18 $1,146.1115 City Mgt Support-Personnel $2,799.72 $974.84 $3,774.56 Subtotal - 001-1200 City Manager $3,659.65 $1,261.02 $4,920.67 17 Public Information $682.61 $194.81 $877.42
Subtotal - 001-1220 PublicInformation
$682.61 $194.81 $877.42
20 HR Support $1,822.15 $2,167.87 $3,990.02
Subtotal - 001-1300 HumanResources
$1,822.15 $2,167.87 $3,990.02
25 City Clerk Support-Fiscal $31.12 $18.33 $49.4625 City Clerk Support-Personnel $101.33 $64.58 $165.92 Subtotal - 001-1400 City Clerk $132.46 $82.91 $215.37
26 001-1800 City Attorney $3,408.07 $148.30 $3,556.37
Subtotal - 001-1800 City Attorney $3,408.07 $148.30 $3,556.37 30 Budget $645.18 $179.22 $824.4030 Gen'l Accounting $1,763.97 $508.25 $2,272.2230 Payroll $1,295.21 $404.74 $1,699.9430 Accounts Payable $1,598.64 $472.96 $2,071.6030 Business License $181.05 $50.29 $231.3430 AR (Non-Utility Billing) $879.60 $259.91 $1,139.52 Subtotal - 001-1900 Fiscal Services $6,363.65 $1,875.37 $8,239.02 35 # of POs $450.79 $125.87 $576.6635 $ Amount of POs $132.49 $35.55 $168.04 Subtotal - 001-1910 Purchasing $583.28 $161.41 $744.70
36 001-2060 TV Government Access $0.00 $987.97 $987.97
Subtotal - 001-2060 TV GovernmentAccess
$0.00 $987.97 $987.97
63 Liability Insurance (Exp) $0.00 $4,367.56 $4,367.5663 Liability Insurance (FTE) $0.00 $3,970.58 $3,970.58 Prepared by Client Page 136
827
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 36: 001-2060 TV Government Access
Seq # Department/Cost Pool First Incoming Second
Incoming
001-2060 TV
Government
Access
Subtotal - 700-5040 LiabilityInsurance
$0.00 $8,338.14 $8,338.14
65 # of FTEs $0.00 $7,318.58 $7,318.58
Subtotal - 700-5300 City Attorney $0.00 $7,318.58 $7,318.58 67 Info Services Support $0.00 $21,838.51 $21,838.5167 Phone Support $0.00 $2,627.61 $2,627.6167 Security $0.00 $2,559.23 $2,559.23 Subtotal - 703-3700 InformationSystems Services
$0.00 $27,025.35 $27,025.35
68 City Hall $0.00 $2,449.87 $2,449.87
Subtotal - 704-3200 BuildingMaintenance
$0.00 $2,449.87 $2,449.87
69 Central Services- Fiscal $0.00 $1,785.76 $1,785.7669 Central Services- Personnel $0.00 $5,813.95 $5,813.95 Subtotal - 705-4500 Central Services $0.00 $7,599.71 $7,599.71 Total Incoming $17,331.15 $60,153.84 $77,484.99C. Total Allocated $274,197.56 $274,197.56 100%
Prepared by Client Page 137
828
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: 001-2060 TV Government Access Seq. 36: 001-2060 TV Government Access
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5.00 2.31% $4,939.85 $0.00 $4,939.85 $0.00 $4,939.8515 001-1200 City Manager 7.00 3.23% $6,915.79 $0.00 $6,915.79 $0.00 $6,915.7917 001-1220 Public Information 1.00 0.46% $987.97 $0.00 $987.97 $0.00 $987.9718 001-1230 Grants Management 1.00 0.46% $987.97 $0.00 $987.97 $0.00 $987.9720 001-1300 Human Resources 4.00 1.85% $3,951.88 $0.00 $3,951.88 $0.00 $3,951.8825 001-1400 City Clerk 2.00 0.92% $1,975.94 $0.00 $1,975.94 $0.00 $1,975.9430 001-1900 Fiscal Services 11.00 5.08% $10,867.67 $0.00 $10,867.67 $0.00 $10,867.6735 001-1910 Purchasing 4.00 1.85% $3,951.88 $0.00 $3,951.88 $0.00 $3,951.8836 001-2060 TV Government Access 1.00 0.46% $987.97 $0.00 $987.97 $0.00 $987.9762 700-5030 Unemployment Insurance 0.25 0.12% $246.99 $0.00 $246.99 $83.25 $330.2463 700-5040 Liability Insurance 0.85 0.39% $839.77 $0.00 $839.77 $283.04 $1,122.8166 702-3800 Fleet Maintenance 4.00 1.85% $3,951.88 $0.00 $3,951.88 $1,331.94 $5,283.8267 703-3700 Information Systems Services 4.00 1.85% $3,951.88 $0.00 $3,951.88 $1,331.94 $5,283.8268 704-3200 Building Maintenance 3.00 1.38% $2,963.91 $0.00 $2,963.91 $998.96 $3,962.8771 761-3100 Account & Collection Service 8.00 3.69% $7,903.76 $0.00 $7,903.76 $2,663.88 $10,567.6572 761-3110 Meter Reading & Service 4.00 1.85% $3,951.88 $0.00 $3,951.88 $1,331.94 $5,283.8280 001-1210 Economic Development 1.00 0.46% $987.97 $0.00 $987.97 $332.99 $1,320.9695 001-2200 Police 39.00 18% $38,530.83 $0.00 $38,530.83 $12,986.44 $51,517.27 100 001-2210 Dispatch 6.00 2.77% $5,927.82 $0.00 $5,927.82 $1,997.91 $7,925.73105 001-2300 Animal Control 1.00 0.46% $987.97 $0.00 $987.97 $332.99 $1,320.96115 001-2700 Building & Safety 4.00 1.85% $3,951.88 $0.00 $3,951.88 $1,331.94 $5,283.82120 001-2740 Code Enforcement 1.00 0.46% $987.97 $0.00 $987.97 $332.99 $1,320.96125 001-2800 Planning 4.00 1.85% $3,951.88 $0.00 $3,951.88 $1,331.94 $5,283.82130 001-3000 Engineering 4.00 1.85% $3,951.88 $0.00 $3,951.88 $1,331.94 $5,283.82135 001-3600 Parks 3.00 1.38% $2,963.91 $0.00 $2,963.91 $998.96 $3,962.87140 001-4000 Recreation 7.50 3.46% $7,409.78 $0.00 $7,409.78 $2,497.39 $9,907.17145 001-4010 Aquatics 4.95 2.28% $4,890.45 $0.00 $4,890.45 $1,648.28 $6,538.73155 001-4050 Senior Center 1.00 0.46% $987.97 $0.00 $987.97 $332.99 $1,320.96175 100 Gas Tax Street 5.00 2.31% $4,939.85 $0.00 $4,939.85 $1,664.93 $6,604.78325 600 Airport 2.00 0.92% $1,975.94 $0.00 $1,975.94 $665.97 $2,641.91335 610 5800 Fixed Route 12.00 5.54% $11,855.64 $0.00 $11,855.64 $3,995.83 $15,851.47340 610 5850 Dial-A-Ride 1.00 0.46% $987.97 $0.00 $987.97 $332.99 $1,320.96 Prepared by Client Page 138
829
Allocation Basis Units: # of FTEs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: 001-2060 TV Government Access Seq. 36: 001-2060 TV Government Access
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
345 660 Water Operations 21.00 9.69% $20,747.37 $0.00 $20,747.37 $6,992.70 $27,740.07375 670-7000 Electric 30.00 13.85% $29,639.10 $0.00 $29,639.10 $9,989.57 $39,628.67380 670-7010 Generation & Transmission 1.00 0.46% $987.97 $0.00 $987.97 $332.99 $1,320.96410 680 Wastewater Operations 4.00 1.85% $3,951.88 $0.00 $3,951.88 $1,331.94 $5,283.82440 001-9600 Refuse 2.10 0.97% $2,074.74 $0.00 $2,074.74 $699.27 $2,774.01530 Unallowable & Genl Govt 2.00 0.92% $1,975.94 $0.00 $1,975.94 $665.97 $2,641.91 SubTotal 216.65 100% $214,043.72 $0.00 $214,043.72 $60,153.84 $274,197.56Direct Bills $0.00 $0.00Total $214,043.72 $274,197.56 Prepared by Client Page 139
830
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 36: 001-2060 TV
Government Access
Seq # Department Name 001-2060 TV
Government
Access
Total
R Residual Costs $0.00 $0.00
10 001-1000 City Council $4,939.85 $4,939.8515 001-1200 City Manager $6,915.79 $6,915.7917 001-1220 Public Information $987.97 $987.9718 001-1230 Grants Management $987.97 $987.9720 001-1300 Human Resources $3,951.88 $3,951.8825 001-1400 City Clerk $1,975.94 $1,975.9430 001-1900 Fiscal Services $10,867.67 $10,867.6735 001-1910 Purchasing $3,951.88 $3,951.8836 001-2060 TV Government Access $987.97 $987.9762 700-5030 Unemployment Insurance $330.24 $330.2463 700-5040 Liability Insurance $1,122.81 $1,122.8166 702-3800 Fleet Maintenance $5,283.82 $5,283.8267 703-3700 Information Systems Services $5,283.82 $5,283.8268 704-3200 Building Maintenance $3,962.87 $3,962.8771 761-3100 Account & Collection Service $10,567.65 $10,567.6572 761-3110 Meter Reading & Service $5,283.82 $5,283.8280 001-1210 Economic Development $1,320.96 $1,320.9695 001-2200 Police $51,517.27 $51,517.27 100 001-2210 Dispatch $7,925.73 $7,925.73105 001-2300 Animal Control $1,320.96 $1,320.96115 001-2700 Building & Safety $5,283.82 $5,283.82120 001-2740 Code Enforcement $1,320.96 $1,320.96125 001-2800 Planning $5,283.82 $5,283.82130 001-3000 Engineering $5,283.82 $5,283.82135 001-3600 Parks $3,962.87 $3,962.87140 001-4000 Recreation $9,907.17 $9,907.17145 001-4010 Aquatics $6,538.73 $6,538.73155 001-4050 Senior Center $1,320.96 $1,320.96175 100 Gas Tax Street $6,604.78 $6,604.78325 600 Airport $2,641.91 $2,641.91335 610 5800 Fixed Route $15,851.47 $15,851.47340 610 5850 Dial-A-Ride $1,320.96 $1,320.96 Prepared by Client Page 140
831
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 36: 001-2060 TV
Government Access
Seq # Department Name 001-2060 TV
Government
Access
Total
345 660 Water Operations $27,740.07 $27,740.07375 670-7000 Electric $39,628.67 $39,628.67380 670-7010 Generation & Transmission $1,320.96 $1,320.96410 680 Wastewater Operations $5,283.82 $5,283.82440 001-9600 Refuse $2,774.01 $2,774.01530 Unallowable & Genl Govt $2,641.91 $2,641.91 Direct Bills $0.00 $0.00Total $274,197.56 $274,197.56
Prepared by Client Page 141
832
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 61: 700-5020 Workers CompDescription Type Amount General Admin 700-5020 Workers Comp
Personnel Costs Salaries $0.00 $0.00 $0.00 Fringe Benefits D $44,128.87 $0.00 $0.00Subtotal - Personnel Costs $44,128.87 $0.00 $0.00Services & Supplies Cost CONTRACT SVC REPAIR/MAINT D $0.00 $0.00 $0.00 CONTRACT SVC-EMPLOYEE SPC D $8.12 $0.00 $0.00 CONTRACT SVC-PROFESSIONAL D $53,265.75 $0.00 $0.00 CONTRACTUAL SERVICES D $26,059.92 $0.00 $0.00 CONTRACTUAL SVC-INSURANCE D $468,740.00 $0.00 $0.00 INTERFUND SERVICE PYMTS D $46,690.68 $0.00 $0.00 SALARY & WAGES D $79,548.77 $0.00 $0.00 SUNDRY CHARGES/SPC PROGRM D $2,047,204.16 $0.00 $0.00Subtotal - Services & Supplies $2,721,517.40 $0.00 $0.00Department Cost Total $2,765,646.27 $0.00 $0.00Adjustments to Cost INTERFUND SERVICE PYMTS D -$46,690.68 $0.00 $0.00 CONTRACT SVC REPAIR/MAINT D -$0.00 $0.00 $0.00 CONTRACT SVC-EMPLOYEE SPC D -$8.12 $0.00 $0.00 FRINGE BENEFITS D -$44,128.87 $0.00 $0.00 CONTRACTUAL SVC-INSURANCE D -$468,740.00 $0.00 $0.00 SUNDRY CHARGES/SPC PROGRM D -$2,047,204.16 $0.00 $0.00 CONTRACT SVC-PROFESSIONAL D -$53,265.75 $0.00 $0.00 SALARY & WAGES D -$79,548.77 $0.00 $0.00 CONTRACTUAL SERVICES D -$26,059.92 $0.00 $0.00Subtotal - Adjustments -$2,765,646.27 0 0Total Costs After Adjustments $0.00 $0.00 $0.00General Admin Distribution $0.00 $0.00Grand Total $0.00 $0.00 $0.00 Prepared by Client Page 142
833
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Custom %) Seq. 61: 700-5020 Workers CompNo Incoming Costs Prepared by Client Page 143
834
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: 700-5020 Workers Comp Seq. 61: 700-5020 Workers Comp Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5.00 2.31% $0.00 $0.00 $0.00 $0.00 $0.0015 001-1200 City Manager 7.00 3.23% $0.00 $0.00 $0.00 $0.00 $0.0017 001-1220 Public Information 1.00 0.46% $0.00 $0.00 $0.00 $0.00 $0.0018 001-1230 Grants Management 1.00 0.46% $0.00 $0.00 $0.00 $0.00 $0.0020 001-1300 Human Resources 4.00 1.85% $0.00 $0.00 $0.00 $0.00 $0.0025 001-1400 City Clerk 2.00 0.92% $0.00 $0.00 $0.00 $0.00 $0.0030 001-1900 Fiscal Services 11.00 5.08% $0.00 $0.00 $0.00 $0.00 $0.0035 001-1910 Purchasing 4.00 1.85% $0.00 $0.00 $0.00 $0.00 $0.0036 001-2060 TV Government Access 1.00 0.46% $0.00 $0.00 $0.00 $0.00 $0.0062 700-5030 Unemployment Insurance 0.25 0.12% $0.00 $0.00 $0.00 $0.00 $0.0063 700-5040 Liability Insurance 0.85 0.39% $0.00 $0.00 $0.00 $0.00 $0.0066 702-3800 Fleet Maintenance 4.00 1.85% $0.00 $0.00 $0.00 $0.00 $0.0067 703-3700 Information Systems Services 4.00 1.85% $0.00 $0.00 $0.00 $0.00 $0.0068 704-3200 Building Maintenance 3.00 1.38% $0.00 $0.00 $0.00 $0.00 $0.0071 761-3100 Account & Collection Service 8.00 3.69% $0.00 $0.00 $0.00 $0.00 $0.0072 761-3110 Meter Reading & Service 4.00 1.85% $0.00 $0.00 $0.00 $0.00 $0.0080 001-1210 Economic Development 1.00 0.46% $0.00 $0.00 $0.00 $0.00 $0.0095 001-2200 Police 39.00 18% $0.00 $0.00 $0.00 $0.00 $0.00 100 001-2210 Dispatch 6.00 2.77% $0.00 $0.00 $0.00 $0.00 $0.00105 001-2300 Animal Control 1.00 0.46% $0.00 $0.00 $0.00 $0.00 $0.00115 001-2700 Building & Safety 4.00 1.85% $0.00 $0.00 $0.00 $0.00 $0.00120 001-2740 Code Enforcement 1.00 0.46% $0.00 $0.00 $0.00 $0.00 $0.00125 001-2800 Planning 4.00 1.85% $0.00 $0.00 $0.00 $0.00 $0.00130 001-3000 Engineering 4.00 1.85% $0.00 $0.00 $0.00 $0.00 $0.00135 001-3600 Parks 3.00 1.38% $0.00 $0.00 $0.00 $0.00 $0.00140 001-4000 Recreation 7.50 3.46% $0.00 $0.00 $0.00 $0.00 $0.00145 001-4010 Aquatics 4.95 2.28% $0.00 $0.00 $0.00 $0.00 $0.00155 001-4050 Senior Center 1.00 0.46% $0.00 $0.00 $0.00 $0.00 $0.00175 100 Gas Tax Street 5.00 2.31% $0.00 $0.00 $0.00 $0.00 $0.00325 600 Airport 2.00 0.92% $0.00 $0.00 $0.00 $0.00 $0.00335 610 5800 Fixed Route 12.00 5.54% $0.00 $0.00 $0.00 $0.00 $0.00340 610 5850 Dial-A-Ride 1.00 0.46% $0.00 $0.00 $0.00 $0.00 $0.00345 660 Water Operations 21.00 9.69% $0.00 $0.00 $0.00 $0.00 $0.00 Prepared by Client Page 144
835
Allocation Basis Units: # of FTEs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: 700-5020 Workers Comp Seq. 61: 700-5020 Workers Comp Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
375 670-7000 Electric 30.00 13.85% $0.00 $0.00 $0.00 $0.00 $0.00380 670-7010 Generation & Transmission 1.00 0.46% $0.00 $0.00 $0.00 $0.00 $0.00410 680 Wastewater Operations 4.00 1.85% $0.00 $0.00 $0.00 $0.00 $0.00440 001-9600 Refuse 2.10 0.97% $0.00 $0.00 $0.00 $0.00 $0.00530 Unallowable & Genl Govt 2.00 0.92% $0.00 $0.00 $0.00 $0.00 $0.00 SubTotal 216.65 100% $0.00 $0.00 $0.00 $0.00 $0.00Direct Bills $0.00 $0.00Total $0.00 $0.00 Prepared by Client Page 145
836
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 700-5030 Unemployment Insurance
Nature and Extent of Services
Unemployment 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.
Unemployment Insurance costs are distributed by the following function:
Unemployment Insurance - Costs have been allocated based on the amount of unemployment claims paid per department.
Prepared by Client Page 146 837
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 62: 700-5030 Unemployment
Insurance
Description Type Amount General Admin Unemployment
Ins
Personnel Costs Salaries $0.00 $0.00 $0.00 Fringe Benefits S $6,109.11 $0.00 $6,109.11Subtotal - Personnel Costs $6,109.11 $0.00 $6,109.11Services & Supplies Cost CONTRACT SVC REPAIR/MAINT S $0.00 $0.00 $0.00 CONTRACT SVC-EMPLOYEE SPC S $2.03 $0.00 $2.03 INTERFUND SERVICE PYMTS S $17,496.04 $0.00 $17,496.04 SALARY & WAGES S1 $11,083.51 $0.00 $11,083.51 SUNDRY CHARGES/SPC PROGRM S $16,780.00 $0.00 $16,780.00Subtotal - Services & Supplies $45,361.58 $0.00 $45,361.58Department Cost Total $51,470.69 $0.00 $51,470.69Adjustments to CostSubtotal - Adjustments $0.00 0 0Total Costs After Adjustments $51,470.69 $0.00 $51,470.69General Admin Distribution $0.00 $0.00Grand Total $51,470.69 $0.00 $51,470.69 Prepared by Client Page 147
838
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 62: 700-5030 Unemployment Insurance
Seq # Department/Cost Pool First Incoming Second
Incoming
Unemployment
Ins
10 Council Support - Fiscal $24.24 $27.69 $51.9410 Council Support - Personnel $75.42 $87.93 $163.35 Subtotal - 001-1000 City Council $99.66 $115.62 $215.28 15 City Mgr Support-Fiscal $225.01 $74.88 $299.8915 City Mgt Support-Personnel $699.93 $243.71 $943.64 Subtotal - 001-1200 City Manager $924.94 $318.59 $1,243.53 17 Public Information $170.65 $48.70 $219.36
Subtotal - 001-1220 PublicInformation
$170.65 $48.70 $219.36
18 Grants Mgmt $9.61 $2.84 $12.45
Subtotal - 001-1230 GrantsManagement
$9.61 $2.84 $12.45
20 HR Support $455.54 $541.97 $997.50
Subtotal - 001-1300 HumanResources
$455.54 $541.97 $997.50
25 City Clerk Support-Fiscal $8.14 $4.80 $12.9425 City Clerk Support-Personnel $25.33 $16.15 $41.48 Subtotal - 001-1400 City Clerk $33.48 $20.94 $54.42
26 001-1800 City Attorney $852.02 $37.07 $889.09
Subtotal - 001-1800 City Attorney $852.02 $37.07 $889.09 30 Budget $168.81 $46.89 $215.7130 Gen'l Accounting $2,311.58 $666.04 $2,977.6230 Payroll $323.80 $101.18 $424.9930 Accounts Payable $76.13 $22.52 $98.6530 Business License $47.37 $13.16 $60.5330 AR (Non-Utility Billing) $43.98 $13.00 $56.98 Subtotal - 001-1900 Fiscal Services $2,971.68 $862.79 $3,834.47 36 001-2060 TV Government Access $246.99 $83.25 $330.24 Subtotal - 001-2060 TV GovernmentAccess
$246.99 $83.25 $330.24
63 Liability Insurance (Exp) $0.00 $1,142.79 $1,142.7963 Liability Insurance (FTE) $0.00 $992.64 $992.64 Subtotal - 700-5040 LiabilityInsurance
$0.00 $2,135.44 $2,135.44
65 # of FTEs $0.00 $1,829.64 $1,829.64
Prepared by Client Page 148
839
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 62: 700-5030 Unemployment Insurance
Seq # Department/Cost Pool First Incoming Second
Incoming
Unemployment
Ins
Subtotal - 700-5300 City Attorney $0.00 $1,829.64 $1,829.64 69 Central Services- Fiscal $0.00 $467.25 $467.2569 Central Services- Personnel $0.00 $1,453.49 $1,453.49 Subtotal - 705-4500 Central Services $0.00 $1,920.74 $1,920.74 Total Incoming $5,764.57 $7,917.59 $13,682.16C. Total Allocated $65,152.85 $65,152.85 100%
Prepared by Client Page 149
840
Allocation Basis Units: $ of Unemployment Claims Paid
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Unemployment Ins Seq. 62: 700-5030 Unemployment Insurance
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
15 001-1200 City Manager 3,838 12.28% $7,031.21 $0.00 $7,031.21 $0.00 $7,031.2171 761-3100 Account & Collection Service 2,453 7.85% $4,493.89 $0.00 $4,493.89 $708.72 $5,202.6195 001-2200 Police 2,250 7.2% $4,121.99 $0.00 $4,121.99 $650.07 $4,772.07 105 001-2300 Animal Control 7,650 24.49% $14,014.78 $0.00 $14,014.78 $2,210.25 $16,225.02140 001-4000 Recreation 9 0.03% $16.49 $0.00 $16.49 $2.60 $19.09335 610 5800 Fixed Route 4,500 14.4% $8,243.99 $0.00 $8,243.99 $1,300.14 $9,544.13440 001-9600 Refuse 10,542 33.74% $19,312.91 $0.00 $19,312.91 $3,045.81 $22,358.72 SubTotal 31,242 100% $57,235.26 $0.00 $57,235.26 $7,917.59 $65,152.85Direct Bills $0.00 $0.00Total $57,235.26 $65,152.85 Prepared by Client Page 150
841
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 62: 700-5030 Unemployment
Insurance
Seq # Department Name Unemployment
Ins
Total
15 001-1200 City Manager $7,031.21 $7,031.2171 761-3100 Account & Collection Service $5,202.61 $5,202.6195 001-2200 Police $4,772.07 $4,772.07 105 001-2300 Animal Control $16,225.02 $16,225.02140 001-4000 Recreation $19.09 $19.09335 610 5800 Fixed Route $9,544.13 $9,544.13440 001-9600 Refuse $22,358.72 $22,358.72 Direct Bills $0.00 $0.00Total $65,152.85 $65,152.85
Prepared by Client Page 151
842
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 700-5040 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.
Liability Insurance - Costs have been allocated based on the number of employees per department.
Prepared by Client Page 152 843
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 63: 700-5040 Liability
Insurance
Description Type Amount General Admin Liability
Insurance (Exp)
Liability
Insurance (FTE)
Personnel Costs Salaries $0.00 $0.00 $0.00 $0.00 Fringe Benefits S $32,711.54 $0.00 $24,533.66 $8,177.89Subtotal - Personnel Costs $32,711.54 $0.00 $24,533.66 $8,177.89Services & Supplies Cost CONTRA EXPENDITURE D -$69,163.00 $0.00 $0.00 $0.00 CONTRACT SVC REPAIR/MAINT S $0.00 $0.00 $0.00 $0.00 CONTRACT SVC-EMPLOYEE SPC S $4.92 $0.00 $3.69 $1.23 CONTRACT SVC-PROFESSIONAL S $13,876.27 $0.00 $10,407.20 $3,469.07 CONTRACTUAL SERVICES S $12,100.00 $0.00 $9,075.00 $3,025.00 CONTRACTUAL SVC-INSURANCE S $3,205,541.33 $0.00 $2,404,156.00 $801,385.33 INTERFUND SERVICE PYMTS S $85,584.72 $0.00 $64,188.54 $21,396.18 SALARY & WAGES S1 $61,546.01 $0.00 $46,159.51 $15,386.50 SUNDRY CHARGES/SPC PROGRM S -$17,299.21 $0.00 -$12,974.41 -$4,324.80Subtotal - Services & Supplies $3,292,191.04 $0.00 $2,521,015.53 $840,338.51Department Cost Total $3,324,902.58 $0.00 $2,545,549.18 $848,516.40Adjustments to Cost 5-Year Breakeven Plan P $500,000.00 $0.00 $500,000.00 $0.00 CONTRA EXPENDITURE D $69,163.00 $0.00 $0.00 $0.00Subtotal - Adjustments $569,163.00 $0.00 $500,000.00 $0.00Total Costs After Adjustments $3,894,065.58 $0.00 $3,045,549.18 $848,516.40General Admin Distribution $0.00 $0.00 $0.00Grand Total $3,894,065.58 $0.00 $3,045,549.18 $848,516.40 Prepared by Client Page 153
844
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 63: 700-5040 Liability Insurance
Seq # Department/Cost Pool First Incoming Second
Incoming
Liability
Insurance (Exp)
Liability
Insurance (FTE)
10 Council Support - Fiscal $1,676.32 $1,914.72 $2,693.28 $897.7610 Council Support - Personnel $256.42 $298.95 $416.53 $138.84 Subtotal - 001-1000 City Council $1,932.74 $2,213.67 $3,109.81 $1,036.60 15 City Mgr Support-Fiscal $15,557.14 $5,177.25 $15,550.79 $5,183.6015 City Mgt Support-Personnel $2,379.76 $828.62 $2,406.28 $802.09 Subtotal - 001-1200 City Manager $17,936.90 $6,005.86 $17,957.07 $5,985.69 17 Public Information $580.22 $165.59 $559.36 $186.45
Subtotal - 001-1220 PublicInformation
$580.22 $165.59 $559.36 $186.45
18 Grants Mgmt $40.59 $11.99 $39.43 $13.14
Subtotal - 001-1230 GrantsManagement
$40.59 $11.99 $39.43 $13.14
20 HR Support $1,548.83 $1,842.69 $2,543.64 $847.88
Subtotal - 001-1300 HumanResources
$1,548.83 $1,842.69 $2,543.64 $847.88
25 City Clerk Support-Fiscal $563.07 $331.62 $671.02 $223.6725 City Clerk Support-Personnel $86.13 $54.90 $105.77 $35.26 Subtotal - 001-1400 City Clerk $649.20 $386.52 $776.79 $258.93 26 001-1800 City Attorney $2,896.86 $126.05 $2,267.19 $755.73 Subtotal - 001-1800 City Attorney $2,896.86 $126.05 $2,267.19 $755.73 30 Budget $11,671.96 $3,242.26 $11,185.67 $3,728.5630 Gen'l Accounting $2,616.99 $754.03 $2,528.27 $842.7630 Payroll $1,100.93 $344.02 $1,083.71 $361.2430 Accounts Payable $970.60 $287.15 $943.32 $314.4430 Business License $3,275.40 $909.85 $3,138.93 $1,046.3130 AR (Non-Utility Billing) $681.69 $201.43 $662.34 $220.78 Subtotal - 001-1900 Fiscal Services $20,317.57 $5,738.75 $19,542.24 $6,514.08 35 # of POs $56.35 $15.73 $54.06 $18.0235 $ Amount of POs $36.45 $9.78 $34.67 $11.56 Subtotal - 001-1910 Purchasing $92.80 $25.51 $88.73 $29.58 36 001-2060 TV Government Access $839.77 $283.04 $842.11 $280.70 Subtotal - 001-2060 TV GovernmentAccess
$839.77 $283.04 $842.11 $280.70
63 Liability Insurance (Exp) $0.00 $79,013.81 $59,260.36 $19,753.4563 Liability Insurance (FTE) $0.00 $3,374.99 $2,531.24 $843.75 Prepared by Client Page 154
845
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 63: 700-5040 Liability Insurance
Seq # Department/Cost Pool First Incoming Second
Incoming
Liability
Insurance (Exp)
Liability
Insurance (FTE)
Subtotal - 700-5040 LiabilityInsurance
$0.00 $82,388.80 $61,791.60 $20,597.20
65 # of FTEs $0.00 $6,220.79 $4,665.59 $1,555.20
Subtotal - 700-5300 City Attorney $0.00 $6,220.79 $4,665.59 $1,555.20 69 Central Services- Fiscal $0.00 $32,306.27 $24,229.70 $8,076.5769 Central Services- Personnel $0.00 $4,941.86 $3,706.39 $1,235.46 Subtotal - 705-4500 Central Services $0.00 $37,248.12 $27,936.09 $9,312.03 Total Incoming $46,835.49 $142,657.40 $142,119.66 $47,373.22C. Total Allocated $4,083,558.46 $3,187,668.85 $895,889.62
78.06% 21.94%
Prepared by Client Page 155
846
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Liability Insurance (Exp) Seq. 63: 700-5040 Liability Insurance
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
5 001-0001 Non-Departmental 203,465.85 0.15% $4,517.50 $0.00 $4,517.50 $0.00 $4,517.50 10 001-1000 City Council 195,790.74 0.14% $4,347.10 $0.00 $4,347.10 $0.00 $4,347.1015 001-1200 City Manager 1,219,369.03 0.88% $27,073.36 $0.00 $27,073.36 $0.00 $27,073.3617 001-1220 Public Information 143,880.64 0.1% $3,194.55 $0.00 $3,194.55 $0.00 $3,194.5518 001-1230 Grants Management 137,722.42 0.1% $3,057.82 $0.00 $3,057.82 $0.00 $3,057.8220 001-1300 Human Resources 374,733.89 0.27% $8,320.13 $0.00 $8,320.13 $0.00 $8,320.1325 001-1400 City Clerk 185,205.24 0.13% $4,112.07 $0.00 $4,112.07 $0.00 $4,112.0726 001-1800 City Attorney 766,758.17 0.55% $17,024.15 $0.00 $17,024.15 $0.00 $17,024.1530 001-1900 Fiscal Services 1,772,346.93 1.28% $39,351.00 $0.00 $39,351.00 $0.00 $39,351.0035 001-1910 Purchasing 586,114.71 0.42% $13,013.37 $0.00 $13,013.37 $0.00 $13,013.3736 001-2060 TV Government Access 196,712.55 0.14% $4,367.56 $0.00 $4,367.56 $0.00 $4,367.5662 700-5030 Unemployment Insurance 51,470.69 0.04% $1,142.79 $0.00 $1,142.79 $0.00 $1,142.7963 700-5040 Liability Insurance 3,558,737.58 2.56% $79,013.81 $0.00 $79,013.81 $0.00 $79,013.8165 700-5300 City Attorney 1,102,543.23 0.79% $24,479.51 $0.00 $24,479.51 $911.91 $25,391.4266 702-3800 Fleet Maintenance 1,764,161.15 1.27% $39,169.25 $0.00 $39,169.25 $1,459.13 $40,628.3967 703-3700 Information Systems Services 1,604,626.66 1.16% $35,627.15 $0.00 $35,627.15 $1,327.18 $36,954.3368 704-3200 Building Maintenance 911,423.93 0.66% $20,236.13 $0.00 $20,236.13 $753.84 $20,989.9769 705-4500 Central Services 2,344,673.44 1.69% $52,058.23 $0.00 $52,058.23 $1,939.27 $53,997.5071 761-3100 Account & Collection Service 2,649,716.75 1.91% $58,831.03 $0.00 $58,831.03 $2,191.58 $61,022.6172 761-3110 Meter Reading & Service 615,822.54 0.44% $13,672.96 $0.00 $13,672.96 $509.35 $14,182.3180 001-1210 Economic Development 343,439.71 0.25% $7,625.31 $0.00 $7,625.31 $284.06 $7,909.3785 001-1500 Elections 383.40 0% $8.51 $0.00 $8.51 $0.32 $8.8395 001-2200 Police 12,787,907.17 9.22% $283,926.88 $0.00 $283,926.88 $10,576.85 $294,503.73 100 001-2210 Dispatch 1,296,965.41 0.93% $28,796.22 $0.00 $28,796.22 $1,072.72 $29,868.93105 001-2300 Animal Control 279,184.55 0.2% $6,198.67 $0.00 $6,198.67 $230.91 $6,429.58110 001-2400 Fire 3,882,928.46 2.8% $86,211.74 $0.00 $86,211.74 $3,211.56 $89,423.30115 001-2700 Building & Safety 1,397,301.95 1.01% $31,023.96 $0.00 $31,023.96 $1,155.71 $32,179.67120 001-2740 Code Enforcement 581,490.21 0.42% $12,910.69 $0.00 $12,910.69 $480.95 $13,391.64125 001-2800 Planning 1,076,844.26 0.78% $23,908.92 $0.00 $23,908.92 $890.66 $24,799.57130 001-3000 Engineering 2,122,842.18 1.53% $47,132.96 $0.00 $47,132.96 $1,755.80 $48,888.76135 001-3600 Parks 1,232,819.27 0.89% $27,371.99 $0.00 $27,371.99 $1,019.66 $28,391.66140 001-4000 Recreation 1,040,921.74 0.75% $23,111.34 $0.00 $23,111.34 $860.94 $23,972.28 Prepared by Client Page 156
847
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Liability Insurance (Exp) Seq. 63: 700-5040 Liability Insurance
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
145 001-4010 Aquatics 350,135.19 0.25% $7,773.97 $0.00 $7,773.97 $289.60 $8,063.56150 001-4020 Day Care 30,059.07 0.02% $667.39 $0.00 $667.39 $24.86 $692.26155 001-4050 Senior Center 199,545.96 0.14% $4,430.47 $0.00 $4,430.47 $165.04 $4,595.52160 001-5400 Community Enhancement 160,658.34 0.12% $3,567.06 $0.00 $3,567.06 $132.88 $3,699.94165 002 Developer Deposit Fund 540,124.83 0.39% $11,992.26 $0.00 $11,992.26 $446.74 $12,439.00170 005 SA Adminstration 2,512.44 0% $55.78 $0.00 $55.78 $2.08 $57.86175 100 Gas Tax Street 2,462,459.43 1.77% $54,673.40 $0.00 $54,673.40 $2,036.69 $56,710.10180 101 Measure A Street 1,414,405.54 1.02% $31,403.71 $0.00 $31,403.71 $1,169.85 $32,573.56185 102 RMRA (SB1) Gas Tax 762,549.03 0.55% $16,930.70 $0.00 $16,930.70 $630.70 $17,561.40190 110 C.D.B.G. 95,274.32 0.07% $2,115.35 $0.00 $2,115.35 $78.80 $2,194.15200 132 Air Quality Improvement 18,524.48 0.01% $411.29 $0.00 $411.29 $15.32 $426.62210 148 Supplemental Law Enforcement 21,051.74 0.02% $467.41 $0.00 $467.41 $17.41 $484.82215 150 State Park Bond Act 28.52 0% $0.63 $0.00 $0.63 $0.02 $0.66220 200 Special Donations 1,305.96 0% $29.00 $0.00 $29.00 $1.08 $30.08230 201-4050 Senior Center 1,622.90 0% $36.03 $0.00 $36.03 $1.34 $37.38235 201-4060 Senior Center Advisory Board 442.02 0% $9.81 $0.00 $9.81 $0.37 $10.18240 202 Animal Control Reserve 28.52 0% $0.63 $0.00 $0.63 $0.02 $0.66245 203 Police Volunteer 199.36 0% $4.43 $0.00 $4.43 $0.16 $4.59247 222 American Rescue Plan Act 2,599,126.84 1.87% $57,707.80 $0.00 $57,707.80 $2,149.73 $59,857.53265 370 Area Police Computer (001) 191.85 0% $4.26 $0.00 $4.26 $0.16 $4.42270 375 Fair Oaks #2004-1 Debt Service 191,476.17 0.14% $4,251.30 $0.00 $4,251.30 $158.37 $4,409.67275 376 Cameo Homes (001) 310.00 0% $6.88 $0.00 $6.88 $0.26 $7.14280 400 Police Facilities Development 193.88 0% $4.30 $0.00 $4.30 $0.16 $4.47285 410 Fire Facility Development 210.96 0% $4.68 $0.00 $4.68 $0.17 $4.86290 420 Traffic Control Facility 7,559.16 0.01% $167.83 $0.00 $167.83 $6.25 $174.09300 430 General Facilities 163,011.51 0.12% $3,619.31 $0.00 $3,619.31 $134.83 $3,754.13310 444 Wilson Median 136.84 0% $3.04 $0.00 $3.04 $0.11 $3.15315 451 Park Development 293,986.12 0.21% $6,527.30 $0.00 $6,527.30 $243.16 $6,770.46320 470 Capital Improvement 88.40 0% $1.96 $0.00 $1.96 $0.07 $2.04325 600 Airport 504,052.77 0.36% $11,191.36 $0.00 $11,191.36 $416.90 $11,608.27335 610 5800 Fixed Route 3,700,651.16 2.67% $82,164.68 $0.00 $82,164.68 $3,060.80 $85,225.48340 610 5850 Dial-A-Ride 455,574.88 0.33% $10,115.02 $0.00 $10,115.02 $376.81 $10,491.83 Prepared by Client Page 157
848
Allocation Basis Units: Total Operating Budget
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Liability Insurance (Exp) Seq. 63: 700-5040 Liability Insurance
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
345 660 Water Operations 13,053,659.13 9.41% $289,827.31 $0.00 $289,827.31 $10,796.65 $300,623.96350 661 Water Capital Facility Fee 1,920,460.61 1.38% $42,639.53 $0.00 $42,639.53 $1,588.41 $44,227.94355 662 Irrigation Water 2,472.46 0% $54.90 $0.00 $54.90 $2.04 $56.94360 663 BUA Water Capital Project 0.01 0% $0.00 $0.00 $0.00 $0.00 $0.00365 669 BUA Water Debt Service 691,281.84 0.5% $15,348.37 $0.00 $15,348.37 $571.76 $15,920.12375 670-7000 Electric 19,296,748.73 13.91% $428,441.15 $0.00 $428,441.15 $15,960.30 $444,401.45380 670-7010 Generation & Transmission 22,538,256.14 16.24% $500,411.57 $0.00 $500,411.57 $18,641.34 $519,052.92390 673 Electric Improvement 4,254,170.20 3.07% $94,454.34 $0.00 $94,454.34 $3,518.62 $97,972.95395 674 2007/2015 Elec Rev Bond Project 24,238.13 0.02% $538.15 $0.00 $538.15 $20.05 $558.20400 675 Public Benefit 564,420.35 0.41% $12,531.69 $0.00 $12,531.69 $466.83 $12,998.52405 678 2007 Elec Rev Bond Debt Service 986,371.34 0.71% $21,900.17 $0.00 $21,900.17 $815.83 $22,716.00410 680 Wastewater Operations 5,151,131.35 3.71% $114,369.35 $0.00 $114,369.35 $4,260.49 $118,629.84415 681 Wastewater Capital Facility Fees 42,993.09 0.03% $954.57 $0.00 $954.57 $35.56 $990.12420 682 Wastewater Tertiary 1,782.49 0% $39.58 $0.00 $39.58 $1.47 $41.05425 683 BUA WWtr Capital Project 2,313.63 0% $51.37 $0.00 $51.37 $1.91 $53.28435 689 BUA Wastewater Debt Service 54,710.31 0.04% $1,214.72 $0.00 $1,214.72 $45.25 $1,259.97440 001-9600 Refuse 1,058,891.78 0.76% $23,510.32 $0.00 $23,510.32 $875.81 $24,386.13475 805 Redevelopment Obligation Retirement Fund
2,421,960.12 1.75% $53,774.21 $0.00 $53,774.21 $2,003.20 $55,777.41 480 810 Successor Housing Agency 748,804.26 0.54% $16,625.52 $0.00 $16,625.52 $619.33 $17,244.86485 830 Debt Service 944,943.63 0.68% $20,980.36 $0.00 $20,980.36 $781.56 $21,761.92490 840 BEA Capital Project 73,761.58 0.05% $1,637.71 $0.00 $1,637.71 $61.01 $1,698.72495 841 BEA L/M Capital Project 45.60 0% $1.01 $0.00 $1.01 $0.04 $1.05500 850 Successor Agency 15,132.00 0.01% $335.97 $0.00 $335.97 $12.52 $348.49530 Unallowable & Genl Govt 4,497,556.24 3.24% $99,858.18 $0.00 $99,858.18 $3,719.92 $103,578.10 SubTotal 138,751,907.66 100% $3,080,675.80 $0.00 $3,080,675.80 $106,993.05 $3,187,668.85Direct Bills $0.00 $0.00Total $3,080,675.80 $3,187,668.85 Prepared by Client Page 158
849
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: Liability Insurance (FTE) Seq. 63: 700-5040 Liability Insurance
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5.00 2.31% $19,852.88 $0.00 $19,852.88 $0.00 $19,852.8815 001-1200 City Manager 7.00 3.23% $27,794.03 $0.00 $27,794.03 $0.00 $27,794.0317 001-1220 Public Information 1.00 0.46% $3,970.58 $0.00 $3,970.58 $0.00 $3,970.5818 001-1230 Grants Management 1.00 0.46% $3,970.58 $0.00 $3,970.58 $0.00 $3,970.5820 001-1300 Human Resources 4.00 1.85% $15,882.30 $0.00 $15,882.30 $0.00 $15,882.3025 001-1400 City Clerk 2.00 0.92% $7,941.15 $0.00 $7,941.15 $0.00 $7,941.1530 001-1900 Fiscal Services 11.00 5.08% $43,676.33 $0.00 $43,676.33 $0.00 $43,676.3335 001-1910 Purchasing 4.00 1.85% $15,882.30 $0.00 $15,882.30 $0.00 $15,882.3036 001-2060 TV Government Access 1.00 0.46% $3,970.58 $0.00 $3,970.58 $0.00 $3,970.5862 700-5030 Unemployment Insurance 0.25 0.12% $992.64 $0.00 $992.64 $0.00 $992.6463 700-5040 Liability Insurance 0.85 0.39% $3,374.99 $0.00 $3,374.99 $0.00 $3,374.9966 702-3800 Fleet Maintenance 4.00 1.85% $15,882.30 $0.00 $15,882.30 $794.53 $16,676.8367 703-3700 Information Systems Services 4.00 1.85% $15,882.30 $0.00 $15,882.30 $794.53 $16,676.8368 704-3200 Building Maintenance 3.00 1.38% $11,911.73 $0.00 $11,911.73 $595.90 $12,507.6271 761-3100 Account & Collection Service 8.00 3.69% $31,764.61 $0.00 $31,764.61 $1,589.05 $33,353.6672 761-3110 Meter Reading & Service 4.00 1.85% $15,882.30 $0.00 $15,882.30 $794.53 $16,676.8380 001-1210 Economic Development 1.00 0.46% $3,970.58 $0.00 $3,970.58 $198.63 $4,169.2195 001-2200 Police 39.00 18% $154,852.46 $0.00 $154,852.46 $7,746.64 $162,599.10 100 001-2210 Dispatch 6.00 2.77% $23,823.46 $0.00 $23,823.46 $1,191.79 $25,015.25105 001-2300 Animal Control 1.00 0.46% $3,970.58 $0.00 $3,970.58 $198.63 $4,169.21115 001-2700 Building & Safety 4.00 1.85% $15,882.30 $0.00 $15,882.30 $794.53 $16,676.83120 001-2740 Code Enforcement 1.00 0.46% $3,970.58 $0.00 $3,970.58 $198.63 $4,169.21125 001-2800 Planning 4.00 1.85% $15,882.30 $0.00 $15,882.30 $794.53 $16,676.83130 001-3000 Engineering 4.00 1.85% $15,882.30 $0.00 $15,882.30 $794.53 $16,676.83135 001-3600 Parks 3.00 1.38% $11,911.73 $0.00 $11,911.73 $595.90 $12,507.62140 001-4000 Recreation 7.50 3.46% $29,779.32 $0.00 $29,779.32 $1,489.74 $31,269.06145 001-4010 Aquatics 4.95 2.28% $19,654.35 $0.00 $19,654.35 $983.23 $20,637.58155 001-4050 Senior Center 1.00 0.46% $3,970.58 $0.00 $3,970.58 $198.63 $4,169.21175 100 Gas Tax Street 5.00 2.31% $19,852.88 $0.00 $19,852.88 $993.16 $20,846.04325 600 Airport 2.00 0.92% $7,941.15 $0.00 $7,941.15 $397.26 $8,338.42335 610 5800 Fixed Route 12.00 5.54% $47,646.91 $0.00 $47,646.91 $2,383.58 $50,030.49340 610 5850 Dial-A-Ride 1.00 0.46% $3,970.58 $0.00 $3,970.58 $198.63 $4,169.21 Prepared by Client Page 159
850
Allocation Basis Units: # of FTEs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: Liability Insurance (FTE) Seq. 63: 700-5040 Liability Insurance
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
345 660 Water Operations 21.00 9.69% $83,382.09 $0.00 $83,382.09 $4,171.27 $87,553.36375 670-7000 Electric 30.00 13.85% $119,117.28 $0.00 $119,117.28 $5,958.96 $125,076.23380 670-7010 Generation & Transmission 1.00 0.46% $3,970.58 $0.00 $3,970.58 $198.63 $4,169.21410 680 Wastewater Operations 4.00 1.85% $15,882.30 $0.00 $15,882.30 $794.53 $16,676.83440 001-9600 Refuse 2.10 0.97% $8,338.21 $0.00 $8,338.21 $417.13 $8,755.34530 Unallowable & Genl Govt 2.00 0.92% $7,941.15 $0.00 $7,941.15 $397.26 $8,338.42 SubTotal 216.65 100% $860,225.27 $0.00 $860,225.27 $35,664.35 $895,889.62Direct Bills $0.00 $0.00Total $860,225.27 $895,889.62 Prepared by Client Page 160
851
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 63: 700-5040 Liability
Insurance
Seq # Department Name Liability
Insurance (Exp)
Liability
Insurance (FTE)
Total
R Residual Costs $0.00 $0.00 $0.00
5 001-0001 Non-Departmental $4,517.50 $0.00 $4,517.50
10 001-1000 City Council $4,347.10 $19,852.88 $24,199.9715 001-1200 City Manager $27,073.36 $27,794.03 $54,867.3917 001-1220 Public Information $3,194.55 $3,970.58 $7,165.1218 001-1230 Grants Management $3,057.82 $3,970.58 $7,028.3920 001-1300 Human Resources $8,320.13 $15,882.30 $24,202.4325 001-1400 City Clerk $4,112.07 $7,941.15 $12,053.2226 001-1800 City Attorney $17,024.15 $0.00 $17,024.1530 001-1900 Fiscal Services $39,351.00 $43,676.33 $83,027.3335 001-1910 Purchasing $13,013.37 $15,882.30 $28,895.6736 001-2060 TV Government Access $4,367.56 $3,970.58 $8,338.1462 700-5030 Unemployment Insurance $1,142.79 $992.64 $2,135.4463 700-5040 Liability Insurance $79,013.81 $3,374.99 $82,388.8065 700-5300 City Attorney $25,391.42 $0.00 $25,391.4266 702-3800 Fleet Maintenance $40,628.39 $16,676.83 $57,305.2267 703-3700 Information Systems Services $36,954.33 $16,676.83 $53,631.1668 704-3200 Building Maintenance $20,989.97 $12,507.62 $33,497.5969 705-4500 Central Services $53,997.50 $0.00 $53,997.5071 761-3100 Account & Collection Service $61,022.61 $33,353.66 $94,376.2772 761-3110 Meter Reading & Service $14,182.31 $16,676.83 $30,859.1480 001-1210 Economic Development $7,909.37 $4,169.21 $12,078.5885 001-1500 Elections $8.83 $0.00 $8.8395 001-2200 Police $294,503.73 $162,599.10 $457,102.83 100 001-2210 Dispatch $29,868.93 $25,015.25 $54,884.18105 001-2300 Animal Control $6,429.58 $4,169.21 $10,598.79110 001-2400 Fire $89,423.30 $0.00 $89,423.30115 001-2700 Building & Safety $32,179.67 $16,676.83 $48,856.50120 001-2740 Code Enforcement $13,391.64 $4,169.21 $17,560.85125 001-2800 Planning $24,799.57 $16,676.83 $41,476.41130 001-3000 Engineering $48,888.76 $16,676.83 $65,565.59135 001-3600 Parks $28,391.66 $12,507.62 $40,899.28140 001-4000 Recreation $23,972.28 $31,269.06 $55,241.34 Prepared by Client Page 161
852
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 63: 700-5040 Liability
Insurance
Seq # Department Name Liability
Insurance (Exp)
Liability
Insurance (FTE)
Total
145 001-4010 Aquatics $8,063.56 $20,637.58 $28,701.14150 001-4020 Day Care $692.26 $0.00 $692.26155 001-4050 Senior Center $4,595.52 $4,169.21 $8,764.72160 001-5400 Community Enhancement $3,699.94 $0.00 $3,699.94165 002 Developer Deposit Fund $12,439.00 $0.00 $12,439.00170 005 SA Adminstration $57.86 $0.00 $57.86175 100 Gas Tax Street $56,710.10 $20,846.04 $77,556.14180 101 Measure A Street $32,573.56 $0.00 $32,573.56185 102 RMRA (SB1) Gas Tax $17,561.40 $0.00 $17,561.40190 110 C.D.B.G. $2,194.15 $0.00 $2,194.15200 132 Air Quality Improvement $426.62 $0.00 $426.62210 148 Supplemental Law Enforcement $484.82 $0.00 $484.82215 150 State Park Bond Act $0.66 $0.00 $0.66220 200 Special Donations $30.08 $0.00 $30.08230 201-4050 Senior Center $37.38 $0.00 $37.38235 201-4060 Senior Center Advisory Board $10.18 $0.00 $10.18240 202 Animal Control Reserve $0.66 $0.00 $0.66245 203 Police Volunteer $4.59 $0.00 $4.59247 222 American Rescue Plan Act $59,857.53 $0.00 $59,857.53265 370 Area Police Computer (001) $4.42 $0.00 $4.42270 375 Fair Oaks #2004-1 Debt Service $4,409.67 $0.00 $4,409.67275 376 Cameo Homes (001) $7.14 $0.00 $7.14280 400 Police Facilities Development $4.47 $0.00 $4.47285 410 Fire Facility Development $4.86 $0.00 $4.86290 420 Traffic Control Facility $174.09 $0.00 $174.09300 430 General Facilities $3,754.13 $0.00 $3,754.13310 444 Wilson Median $3.15 $0.00 $3.15315 451 Park Development $6,770.46 $0.00 $6,770.46320 470 Capital Improvement $2.04 $0.00 $2.04325 600 Airport $11,608.27 $8,338.42 $19,946.68335 610 5800 Fixed Route $85,225.48 $50,030.49 $135,255.98340 610 5850 Dial-A-Ride $10,491.83 $4,169.21 $14,661.03345 660 Water Operations $300,623.96 $87,553.36 $388,177.32 Prepared by Client Page 162
853
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 63: 700-5040 Liability
Insurance
Seq # Department Name Liability
Insurance (Exp)
Liability
Insurance (FTE)
Total
350 661 Water Capital Facility Fee $44,227.94 $0.00 $44,227.94355 662 Irrigation Water $56.94 $0.00 $56.94360 663 BUA Water Capital Project $0.00 $0.00 $0.00365 669 BUA Water Debt Service $15,920.12 $0.00 $15,920.12375 670-7000 Electric $444,401.45 $125,076.23 $569,477.68380 670-7010 Generation & Transmission $519,052.92 $4,169.21 $523,222.12390 673 Electric Improvement $97,972.95 $0.00 $97,972.95395 674 2007/2015 Elec Rev Bond Project $558.20 $0.00 $558.20400 675 Public Benefit $12,998.52 $0.00 $12,998.52405 678 2007 Elec Rev Bond Debt Service $22,716.00 $0.00 $22,716.00410 680 Wastewater Operations $118,629.84 $16,676.83 $135,306.67415 681 Wastewater Capital Facility Fees $990.12 $0.00 $990.12420 682 Wastewater Tertiary $41.05 $0.00 $41.05425 683 BUA WWtr Capital Project $53.28 $0.00 $53.28435 689 BUA Wastewater Debt Service $1,259.97 $0.00 $1,259.97440 001-9600 Refuse $24,386.13 $8,755.34 $33,141.47475 805 Redevelopment Obligation Retirement Fund
$55,777.41 $0.00 $55,777.41
480 810 Successor Housing Agency $17,244.86 $0.00 $17,244.86485 830 Debt Service $21,761.92 $0.00 $21,761.92490 840 BEA Capital Project $1,698.72 $0.00 $1,698.72495 841 BEA L/M Capital Project $1.05 $0.00 $1.05500 850 Successor Agency $348.49 $0.00 $348.49530 Unallowable & Genl Govt $103,578.10 $8,338.42 $111,916.51 Direct Bills $0.00 $0.00 $0.00Total $3,187,668.85 $895,889.62 $4,083,558.46 Prepared by Client Page 163
854
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 700-5300 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.
Prepared by Client Page 164 855
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 65: 700-5300 City AttorneyDescription Type Amount General Admin Attorney Support
# of FTEs
Personnel Costs Salaries $0.00 $0.00 $0.00 $0.00 Fringe Benefits $0.00 $0.00 $0.00 $0.00Subtotal - Personnel Costs $0.00 0 0 0Services & Supplies Cost CONTRACT SVC-PROFESSIONAL P $1,144,532.98 $0.00 $572,266.49 $572,266.49 INTERFUND SERVICE PYMTS P $26,607.04 $0.00 $13,303.52 $13,303.52 SUNDRY CHARGES/SPC PRGRMS D -$68,596.79 $0.00 $0.00 $0.00Subtotal - Services & Supplies $1,102,543.23 $0.00 $585,570.01 $585,570.01Department Cost Total $1,102,543.23 $0.00 $585,570.01 $585,570.01Adjustments to Cost 5-Year Breakeven Plan P $1,000,000.00 $0.00 $0.00 $1,000,000.00 SUNDRY CHARGES/SPC PRGRMS D $68,596.79 $0.00 $0.00 $0.00Subtotal - Adjustments $1,068,596.79 $0.00 $0.00 $1,000,000.00Total Costs After Adjustments $2,171,140.02 $0.00 $585,570.01 $1,585,570.01General Admin Distribution $0.00 $0.00 $0.00Grand Total $2,171,140.02 $0.00 $585,570.01 $1,585,570.01 Prepared by Client Page 165
856
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Custom %) Seq. 65: 700-5300 City Attorney Seq # Department/Cost Pool First Incoming Second
Incoming
Attorney
Support
# of FTEs
10 Council Support - Fiscal $519.35 $593.21 $1,112.55 $0.00 Subtotal - 001-1000 City Council $519.35 $593.21 $1,112.55 $0.00 15 City Mgr Support-Fiscal $4,819.80 $1,603.98 $6,423.78 $0.00 Subtotal - 001-1200 City Manager $4,819.80 $1,603.98 $6,423.78 $0.00 25 City Clerk Support-Fiscal $174.45 $102.74 $277.19 $0.00 Subtotal - 001-1400 City Clerk $174.45 $102.74 $277.19 $0.00 30 Budget $3,616.13 $1,004.50 $4,620.62 $0.0030 Gen'l Accounting $2,611.72 $752.52 $3,364.24 $0.0030 Accounts Payable $8,963.82 $2,651.95 $11,615.76 $0.0030 Business License $1,014.76 $281.88 $1,296.64 $0.0030 AR (Non-Utility Billing) $5,024.73 $1,484.75 $6,509.48 $0.00 Subtotal - 001-1900 Fiscal Services $21,231.15 $6,175.59 $27,406.74 $0.00 35 # of POs $788.88 $220.27 $1,009.16 $0.0035 $ Amount of POs $3,483.41 $934.54 $4,417.95 $0.00 Subtotal - 001-1910 Purchasing $4,272.29 $1,154.81 $5,427.11 $0.00 63 Liability Insurance (Exp) $24,479.51 $911.91 $25,391.42 $0.00 Subtotal - 700-5040 LiabilityInsurance
$24,479.51 $911.91 $25,391.42 $0.00
69 Central Services- Fiscal $0.00 $10,008.90 $10,008.90 $0.00 Subtotal - 705-4500 Central Services $0.00 $10,008.90 $10,008.90 $0.00 Total Incoming $55,496.55 $20,551.15 $76,047.69 $0.00C. Total Allocated $2,247,187.71 $661,617.70 $1,585,570.01
29.44% 70.56%
Prepared by Client Page 166
857
Allocation Basis Units: Dollar Amount of City Atty Costs of Support City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Attorney Support Seq. 65: 700-5300 City Attorney Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
15 001-1200 City Manager 18,923.61 2.23% $14,304.84 $0.00 $14,304.84 $0.00 $14,304.8420 001-1300 Human Resources 315,377.77 37.19% $238,402.05 $0.00 $238,402.05 $0.00 $238,402.0525 001-1400 City Clerk 26,966.31 3.18% $20,384.52 $0.00 $20,384.52 $0.00 $20,384.5230 001-1900 Fiscal Services 29,738.65 3.51% $22,480.20 $0.00 $22,480.20 $0.00 $22,480.2069 705-4500 Central Services 117,146.67 13.81% $88,554.14 $0.00 $88,554.14 $5,267.48 $93,821.6295 001-2200 Police 45,457.45 5.36% $34,362.44 $0.00 $34,362.44 $2,043.99 $36,406.43 115 001-2700 Building & Safety 81,047.25 9.56% $61,265.67 $0.00 $61,265.67 $3,644.28 $64,909.95120 001-2740 Code Enforcement 2,923.20 0.34% $2,209.72 $0.00 $2,209.72 $131.44 $2,341.16125 001-2800 Planning 123,740.91 14.59% $93,538.89 $0.00 $93,538.89 $5,563.99 $99,102.88130 001-3000 Engineering 31,599.35 3.73% $23,886.75 $0.00 $23,886.75 $1,420.86 $25,307.61135 001-3600 Parks 3,806.00 0.45% $2,877.05 $0.00 $2,877.05 $171.14 $3,048.19140 001-4000 Recreation 3,806.00 0.45% $2,877.05 $0.00 $2,877.05 $171.14 $3,048.19325 600 Airport 252.60 0.03% $190.95 $0.00 $190.95 $11.36 $202.30345 660 Water Operations 5,137.00 0.61% $3,883.19 $0.00 $3,883.19 $230.98 $4,114.17375 670-7000 Electric 24,974.40 2.94% $18,878.78 $0.00 $18,878.78 $1,122.97 $20,001.75410 680 Wastewater Operations 17,158.20 2.02% $12,970.32 $0.00 $12,970.32 $771.52 $13,741.83 SubTotal 848,055.37 100% $641,066.56 $0.00 $641,066.56 $20,551.15 $661,617.70Direct Bills $0.00 $0.00Total $641,066.56 $661,617.70 Prepared by Client Page 167
858
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: # of FTEs Seq. 65: 700-5300 City Attorney Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5.00 2.31% $36,592.89 $0.00 $36,592.89 $0.00 $36,592.8915 001-1200 City Manager 7.00 3.23% $51,230.05 $0.00 $51,230.05 $0.00 $51,230.0517 001-1220 Public Information 1.00 0.46% $7,318.58 $0.00 $7,318.58 $0.00 $7,318.5818 001-1230 Grants Management 1.00 0.46% $7,318.58 $0.00 $7,318.58 $0.00 $7,318.5820 001-1300 Human Resources 4.00 1.85% $29,274.31 $0.00 $29,274.31 $0.00 $29,274.3125 001-1400 City Clerk 2.00 0.92% $14,637.16 $0.00 $14,637.16 $0.00 $14,637.1630 001-1900 Fiscal Services 11.00 5.08% $80,504.36 $0.00 $80,504.36 $0.00 $80,504.3635 001-1910 Purchasing 4.00 1.85% $29,274.31 $0.00 $29,274.31 $0.00 $29,274.3136 001-2060 TV Government Access 1.00 0.46% $7,318.58 $0.00 $7,318.58 $0.00 $7,318.5862 700-5030 Unemployment Insurance 0.25 0.12% $1,829.64 $0.00 $1,829.64 $0.00 $1,829.6463 700-5040 Liability Insurance 0.85 0.39% $6,220.79 $0.00 $6,220.79 $0.00 $6,220.7966 702-3800 Fleet Maintenance 4.00 1.85% $29,274.31 $0.00 $29,274.31 $0.00 $29,274.3167 703-3700 Information Systems Services 4.00 1.85% $29,274.31 $0.00 $29,274.31 $0.00 $29,274.3168 704-3200 Building Maintenance 3.00 1.38% $21,955.74 $0.00 $21,955.74 $0.00 $21,955.7471 761-3100 Account & Collection Service 8.00 3.69% $58,548.63 $0.00 $58,548.63 $0.00 $58,548.6372 761-3110 Meter Reading & Service 4.00 1.85% $29,274.31 $0.00 $29,274.31 $0.00 $29,274.3180 001-1210 Economic Development 1.00 0.46% $7,318.58 $0.00 $7,318.58 $0.00 $7,318.5895 001-2200 Police 39.00 18% $285,424.56 $0.00 $285,424.56 $0.00 $285,424.56 100 001-2210 Dispatch 6.00 2.77% $43,911.47 $0.00 $43,911.47 $0.00 $43,911.47105 001-2300 Animal Control 1.00 0.46% $7,318.58 $0.00 $7,318.58 $0.00 $7,318.58115 001-2700 Building & Safety 4.00 1.85% $29,274.31 $0.00 $29,274.31 $0.00 $29,274.31120 001-2740 Code Enforcement 1.00 0.46% $7,318.58 $0.00 $7,318.58 $0.00 $7,318.58125 001-2800 Planning 4.00 1.85% $29,274.31 $0.00 $29,274.31 $0.00 $29,274.31130 001-3000 Engineering 4.00 1.85% $29,274.31 $0.00 $29,274.31 $0.00 $29,274.31135 001-3600 Parks 3.00 1.38% $21,955.74 $0.00 $21,955.74 $0.00 $21,955.74140 001-4000 Recreation 7.50 3.46% $54,889.34 $0.00 $54,889.34 $0.00 $54,889.34145 001-4010 Aquatics 4.95 2.28% $36,226.96 $0.00 $36,226.96 $0.00 $36,226.96155 001-4050 Senior Center 1.00 0.46% $7,318.58 $0.00 $7,318.58 $0.00 $7,318.58175 100 Gas Tax Street 5.00 2.31% $36,592.89 $0.00 $36,592.89 $0.00 $36,592.89325 600 Airport 2.00 0.92% $14,637.16 $0.00 $14,637.16 $0.00 $14,637.16335 610 5800 Fixed Route 12.00 5.54% $87,822.94 $0.00 $87,822.94 $0.00 $87,822.94340 610 5850 Dial-A-Ride 1.00 0.46% $7,318.58 $0.00 $7,318.58 $0.00 $7,318.58345 660 Water Operations 21.00 9.69% $153,690.15 $0.00 $153,690.15 $0.00 $153,690.15 Prepared by Client Page 168
859
Allocation Basis Units: # of FTEs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: # of FTEs Seq. 65: 700-5300 City Attorney Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
375 670-7000 Electric 30.00 13.85% $219,557.35 $0.00 $219,557.35 $0.00 $219,557.35380 670-7010 Generation & Transmission 1.00 0.46% $7,318.58 $0.00 $7,318.58 $0.00 $7,318.58410 680 Wastewater Operations 4.00 1.85% $29,274.31 $0.00 $29,274.31 $0.00 $29,274.31440 001-9600 Refuse 2.10 0.97% $15,369.01 $0.00 $15,369.01 $0.00 $15,369.01530 Unallowable & Genl Govt 2.00 0.92% $14,637.16 $0.00 $14,637.16 $0.00 $14,637.16 SubTotal 216.65 100% $1,585,570.01 $0.00 $1,585,570.01 $0.00 $1,585,570.01Direct Bills $0.00 $0.00Total $1,585,570.01 $1,585,570.01 Prepared by Client Page 169
860
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 65: 700-5300 City Attorney
Seq # Department Name Attorney
Support
# of FTEs Total
R Residual Costs $0.00 $0.00 $0.00
10 001-1000 City Council $0.00 $36,592.89 $36,592.8915 001-1200 City Manager $14,304.84 $51,230.05 $65,534.8917 001-1220 Public Information $0.00 $7,318.58 $7,318.5818 001-1230 Grants Management $0.00 $7,318.58 $7,318.5820 001-1300 Human Resources $238,402.05 $29,274.31 $267,676.3725 001-1400 City Clerk $20,384.52 $14,637.16 $35,021.6730 001-1900 Fiscal Services $22,480.20 $80,504.36 $102,984.5635 001-1910 Purchasing $0.00 $29,274.31 $29,274.3136 001-2060 TV Government Access $0.00 $7,318.58 $7,318.5862 700-5030 Unemployment Insurance $0.00 $1,829.64 $1,829.6463 700-5040 Liability Insurance $0.00 $6,220.79 $6,220.7966 702-3800 Fleet Maintenance $0.00 $29,274.31 $29,274.3167 703-3700 Information Systems Services $0.00 $29,274.31 $29,274.3168 704-3200 Building Maintenance $0.00 $21,955.74 $21,955.7469 705-4500 Central Services $93,821.62 $0.00 $93,821.6271 761-3100 Account & Collection Service $0.00 $58,548.63 $58,548.6372 761-3110 Meter Reading & Service $0.00 $29,274.31 $29,274.3180 001-1210 Economic Development $0.00 $7,318.58 $7,318.5895 001-2200 Police $36,406.43 $285,424.56 $321,830.98 100 001-2210 Dispatch $0.00 $43,911.47 $43,911.47105 001-2300 Animal Control $0.00 $7,318.58 $7,318.58115 001-2700 Building & Safety $64,909.95 $29,274.31 $94,184.26120 001-2740 Code Enforcement $2,341.16 $7,318.58 $9,659.74125 001-2800 Planning $99,102.88 $29,274.31 $128,377.20130 001-3000 Engineering $25,307.61 $29,274.31 $54,581.92135 001-3600 Parks $3,048.19 $21,955.74 $25,003.92140 001-4000 Recreation $3,048.19 $54,889.34 $57,937.53145 001-4010 Aquatics $0.00 $36,226.96 $36,226.96155 001-4050 Senior Center $0.00 $7,318.58 $7,318.58175 100 Gas Tax Street $0.00 $36,592.89 $36,592.89325 600 Airport $202.30 $14,637.16 $14,839.46335 610 5800 Fixed Route $0.00 $87,822.94 $87,822.94340 610 5850 Dial-A-Ride $0.00 $7,318.58 $7,318.58 Prepared by Client Page 170
861
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 65: 700-5300 City Attorney
Seq # Department Name Attorney
Support
# of FTEs Total
345 660 Water Operations $4,114.17 $153,690.15 $157,804.32375 670-7000 Electric $20,001.75 $219,557.35 $239,559.10380 670-7010 Generation & Transmission $0.00 $7,318.58 $7,318.58410 680 Wastewater Operations $13,741.83 $29,274.31 $43,016.15440 001-9600 Refuse $0.00 $15,369.01 $15,369.01530 Unallowable & Genl Govt $0.00 $14,637.16 $14,637.16 Direct Bills $0.00 $0.00 $0.00Total $661,617.70 $1,585,570.01 $2,247,187.71 Prepared by Client Page 171
862
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 702-3800 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 vehicle maintenance expenses per department.
Fuel Contract - Costs have been allocated based on the amount of fuel used per department.
Prepared by Client Page 172 863
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 66: 702-3800 Fleet
Maintenance
Description Type Amount General Admin Vehicle
Maintenance
CNG Gas
Contract
Personnel Costs Salaries $0.00 $0.00 $0.00 $0.00 Fringe Benefits S $253,891.63 $0.00 $163,774.28 $90,117.35Subtotal - Personnel Costs $253,891.63 $0.00 $163,774.28 $90,117.35Services & Supplies Cost AMORTIZATION D $5,750.03 $0.00 $0.00 $0.00 BAD DEBT & DEPREC EXPENSE D $12,406.73 $0.00 $0.00 $0.00 CAPITAL EXPENDITURES D $0.00 $0.00 $0.00 $0.00 CONTRA EXPENDITURE D $78,781.43 $0.00 $0.00 $0.00 CONTRACT SVC REPAIR/MAINT S $191,774.56 $0.00 $123,705.30 $68,069.26 CONTRACT SVC-EMPLOYEE SPC S $8,311.18 $0.00 $5,361.18 $2,950.00 CONTRACT SVC-PROFESSIONAL S $42,582.50 $0.00 $27,468.09 $15,114.41 CONTRACT SVC-RENTAL/LEASE D -$7,493.28 $0.00 $0.00 $0.00 CONTRACTUAL SERVICES S $8,646.21 $0.00 $5,577.29 $3,068.92 CONTRACTUAL SVC-UTILITIES S $35,424.07 $0.00 $22,850.50 $12,573.57 DEBT SERVICE - INTEREST D $111.48 $0.00 $0.00 $0.00 DEPARTMENTAL SUPPLIES S $551,234.44 $0.00 $355,577.01 $195,657.43 INTERFUND SERVICE PYMTS S $244,106.80 $0.00 $157,462.52 $86,644.28 INTERNAL SERVICE FUNDS S $1,561.26 $0.00 $1,007.10 $554.16 SALARY & WAGES S1 $466,361.72 $0.00 $300,829.36 $165,532.36 SUNDRY CHARGES/SPC PRGRMS S $25,087.40 $0.00 $16,182.77 $8,904.63 SUPPLIES-TECHNICAL SPLS S $31,342.99 $0.00 $20,217.98 $11,125.01Subtotal - Services & Supplies $1,695,989.52 $0.00 $1,036,239.10 $570,194.03Department Cost Total $1,949,881.15 $0.00 $1,200,013.39 $660,311.37Adjustments to Cost 5-Year Breakeven Plan P -$1,000,000.00 $0.00 -$700,000.00 -$300,000.00 AMORTIZATION D -$5,750.03 $0.00 $0.00 $0.00 CONTRA EXPENDITURE D -$78,781.43 $0.00 $0.00 $0.00 CAPITAL EXPENDITURES D -$0.00 $0.00 $0.00 $0.00 BAD DEBT & DEPREC EXPENSE D -$12,406.73 $0.00 $0.00 $0.00 Prepared by Client Page 173
864
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 66: 702-3800 Fleet
Maintenance
Description Type Amount General Admin Vehicle
Maintenance
CNG Gas
Contract
CONTRACT SVC-RENTAL/LEASE D $7,493.28 $0.00 $0.00 $0.00 DEBT SERVICE - INTEREST D -$111.48 $0.00 $0.00 $0.00Subtotal - Adjustments -$1,089,556.39 $0.00 -$700,000.00 -$300,000.00Total Costs After Adjustments $860,324.76 $0.00 $500,013.39 $360,311.37General Admin Distribution $0.00 $0.00 $0.00Grand Total $860,324.76 $0.00 $500,013.39 $360,311.37 Prepared by Client Page 174
865
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 66: 702-3800 Fleet Maintenance
Seq # Department/Cost Pool First Incoming Second
Incoming
Vehicle
Maintenance
CNG Gas
Contract
10 Council Support - Fiscal $831.00 $949.18 $1,148.31 $631.8610 Council Support - Personnel $1,206.70 $1,406.82 $1,685.87 $927.66 Subtotal - 001-1000 City Council $2,037.70 $2,356.00 $2,834.18 $1,559.52 15 City Mgr Support-Fiscal $7,712.09 $2,566.50 $6,630.26 $3,648.3315 City Mgt Support-Personnel $11,198.87 $3,899.37 $9,739.20 $5,359.03 Subtotal - 001-1200 City Manager $18,910.96 $6,465.87 $16,369.47 $9,007.36 17 Public Information $2,730.44 $779.25 $2,263.94 $1,245.74 Subtotal - 001-1220 PublicInformation
$2,730.44 $779.25 $2,263.94 $1,245.74
20 HR Support $7,288.61 $8,671.47 $10,295.14 $5,664.94
Subtotal - 001-1300 HumanResources
$7,288.61 $8,671.47 $10,295.14 $5,664.94
25 City Clerk Support-Fiscal $279.13 $164.39 $286.10 $157.4325 City Clerk Support-Personnel $405.33 $258.34 $428.10 $235.56 Subtotal - 001-1400 City Clerk $684.46 $422.73 $714.20 $392.99 26 001-1800 City Attorney $13,632.30 $593.18 $9,176.23 $5,049.25 Subtotal - 001-1800 City Attorney $13,632.30 $593.18 $9,176.23 $5,049.25 30 Budget $5,786.10 $1,607.28 $4,769.14 $2,624.2430 Gen'l Accounting $11,078.76 $3,192.12 $9,205.52 $5,065.3730 Payroll $5,180.83 $1,618.94 $4,386.23 $2,413.5430 Accounts Payable $24,493.48 $7,246.40 $20,474.00 $11,265.8930 Business License $1,623.70 $451.04 $1,338.32 $736.4230 AR (Non-Utility Billing) $13,996.66 $4,135.87 $11,696.50 $6,436.04 Subtotal - 001-1900 Fiscal Services $62,159.54 $18,251.64 $51,869.70 $28,541.48 35 # of POs $61,025.89 $17,039.53 $50,356.56 $27,708.8635 $ Amount of POs $5,167.92 $1,386.47 $4,227.95 $2,326.44 Subtotal - 001-1910 Purchasing $66,193.80 $18,426.00 $54,584.50 $30,035.30 36 001-2060 TV Government Access $3,951.88 $1,331.94 $3,408.36 $1,875.46 Subtotal - 001-2060 TV GovernmentAccess
$3,951.88 $1,331.94 $3,408.36 $1,875.46
63 Liability Insurance (Exp) $39,169.25 $1,459.13 $26,207.58 $14,420.8163 Liability Insurance (FTE) $15,882.30 $794.53 $10,757.49 $5,919.34 Subtotal - 700-5040 LiabilityInsurance
$55,051.56 $2,253.66 $36,965.07 $20,340.15
65 # of FTEs $29,274.31 $0.00 $18,883.57 $10,390.75
Prepared by Client Page 175
866
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 66: 702-3800 Fleet Maintenance
Seq # Department/Cost Pool First Incoming Second
Incoming
Vehicle
Maintenance
CNG Gas
Contract
Subtotal - 700-5300 City Attorney $29,274.31 $0.00 $18,883.57 $10,390.75 66 Vehicle Maintenance $0.00 $16,975.86 $10,950.38 $6,025.4866 CNG Gas Contract $0.00 $12,840.61 $8,282.91 $4,557.70 Subtotal - 702-3800 FleetMaintenance
$0.00 $29,816.46 $19,233.28 $10,583.18
67 Info Services Support $0.00 $36,397.52 $23,478.44 $12,919.0967 Phone Support $0.00 $4,379.35 $2,824.92 $1,554.42 Subtotal - 703-3700 InformationSystems Services
$0.00 $40,776.87 $26,303.36 $14,473.51
68 City Yard $0.00 $5,273.78 $3,401.88 $1,871.9068 Fleet Maint Office $0.00 $17,650.13 $11,385.32 $6,264.81 Subtotal - 704-3200 BuildingMaintenance
$0.00 $22,923.90 $14,787.20 $8,136.70
69 Central Services- Fiscal $0.00 $16,015.08 $10,330.62 $5,684.4669 Central Services- Personnel $0.00 $23,255.79 $15,001.28 $8,254.51 Subtotal - 705-4500 Central Services $0.00 $39,270.87 $25,331.90 $13,938.96 Total Incoming $261,915.54 $192,339.86 $293,020.11 $161,235.29C. Total Allocated $1,314,580.17 $793,033.50 $521,546.67
60.33% 39.67%
Prepared by Client Page 176
867
Allocation Basis Units: $ of Fleet Costs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Vehicle Maintenance Seq. 66: 702-3800 Fleet Maintenance
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
15 001-1200 City Manager 339.60 0.05% $364.72 $0.00 $364.72 $0.00 $364.7266 702-3800 Fleet Maintenance 15,806.52 2.54% $16,975.86 $0.00 $16,975.86 $0.00 $16,975.8668 704-3200 Building Maintenance 4,094.99 0.66% $4,397.93 $0.00 $4,397.93 $837.37 $5,235.3072 761-3110 Meter Reading & Service 6,276.14 1.01% $6,740.44 $0.00 $6,740.44 $1,283.39 $8,023.8395 001-2200 Police 133,692.16 21.46% $143,582.46 $0.00 $143,582.46 $27,338.31 $170,920.77 110 001-2400 Fire 204.21 0.03% $219.32 $0.00 $219.32 $41.76 $261.08115 001-2700 Building & Safety 4,175.40 0.67% $4,484.29 $0.00 $4,484.29 $853.82 $5,338.10130 001-3000 Engineering 1,332.01 0.21% $1,430.55 $0.00 $1,430.55 $272.38 $1,702.93135 001-3600 Parks 10,693.60 1.72% $11,484.69 $0.00 $11,484.69 $2,186.70 $13,671.39140 001-4000 Recreation 17,812.51 2.86% $19,130.25 $0.00 $19,130.25 $3,642.43 $22,772.67175 100 Gas Tax Street 26,986.57 4.33% $28,982.99 $0.00 $28,982.99 $5,518.40 $34,501.39335 610 5800 Fixed Route 223,196.74 35.83% $239,708.42 $0.00 $239,708.42 $45,640.83 $285,349.26340 610 5850 Dial-A-Ride 41,503.33 6.66% $44,573.67 $0.00 $44,573.67 $8,486.89 $53,060.56345 660 Water Operations 64,647.07 10.38% $69,429.54 $0.00 $69,429.54 $13,219.49 $82,649.03375 670-7000 Electric 59,664.21 9.58% $64,078.06 $0.00 $64,078.06 $12,200.56 $76,278.61410 680 Wastewater Operations 12,458.69 2% $13,380.36 $0.00 $13,380.36 $2,547.64 $15,928.00 SubTotal 622,883.75 100% $668,963.54 $0.00 $668,963.54 $124,069.95 $793,033.50Direct Bills $0.00 $0.00Total $668,963.54 $793,033.50 Prepared by Client Page 177
868
Allocation Basis Units: Dollar Amount of Fleet Fuel Used City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: CNG Gas Contract Seq. 66: 702-3800 Fleet Maintenance
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
15 001-1200 City Manager 874.31 0.26% $1,156.27 $0.00 $1,156.27 $0.00 $1,156.2766 702-3800 Fleet Maintenance 9,709.40 2.83% $12,840.61 $0.00 $12,840.61 $0.00 $12,840.6168 704-3200 Building Maintenance 3,553.00 1.04% $4,698.82 $0.00 $4,698.82 $730.26 $5,429.0872 761-3110 Meter Reading & Service 8,419.59 2.46% $11,134.84 $0.00 $11,134.84 $1,730.50 $12,865.3595 001-2200 Police 150,984.15 44.05% $199,675.44 $0.00 $199,675.44 $31,032.21 $230,707.65 115 001-2700 Building & Safety 218.94 0.06% $289.55 $0.00 $289.55 $45.00 $334.55120 001-2740 Code Enforcement 8,117.32 2.37% $10,735.10 $0.00 $10,735.10 $1,668.38 $12,403.47130 001-3000 Engineering 2,854.81 0.83% $3,775.47 $0.00 $3,775.47 $586.76 $4,362.23135 001-3600 Parks 8,697.73 2.54% $11,502.69 $0.00 $11,502.69 $1,787.67 $13,290.36140 001-4000 Recreation 21.25 0.01% $28.11 $0.00 $28.11 $4.37 $32.48175 100 Gas Tax Street 18,481.79 5.39% $24,442.04 $0.00 $24,442.04 $3,798.62 $28,240.65335 610 5800 Fixed Route 4,633.52 1.35% $6,127.80 $0.00 $6,127.80 $952.34 $7,080.14340 610 5850 Dial-A-Ride 12,845.12 3.75% $16,987.58 $0.00 $16,987.58 $2,640.09 $19,627.67345 660 Water Operations 58,723.00 17.13% $77,660.74 $0.00 $77,660.74 $12,069.51 $89,730.25375 670-7000 Electric 38,735.94 11.3% $51,228.00 $0.00 $51,228.00 $7,961.51 $59,189.51410 680 Wastewater Operations 15,825.84 4.62% $20,929.55 $0.00 $20,929.55 $3,252.73 $24,182.28440 001-9600 Refuse 48.52 0.01% $64.16 $0.00 $64.16 $9.97 $74.14 SubTotal 342,744.23 100% $453,276.76 $0.00 $453,276.76 $68,269.91 $521,546.67Direct Bills $0.00 $0.00Total $453,276.76 $521,546.67 Prepared by Client Page 178
869
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 66: 702-3800 Fleet
Maintenance
Seq # Department Name Vehicle
Maintenance
CNG Gas
Contract
Total
R Residual Costs $0.00 $0.00 $0.00
15 001-1200 City Manager $364.72 $1,156.27 $1,520.9966 702-3800 Fleet Maintenance $16,975.86 $12,840.61 $29,816.4668 704-3200 Building Maintenance $5,235.30 $5,429.08 $10,664.3872 761-3110 Meter Reading & Service $8,023.83 $12,865.35 $20,889.1795 001-2200 Police $170,920.77 $230,707.65 $401,628.41 110 001-2400 Fire $261.08 $0.00 $261.08115 001-2700 Building & Safety $5,338.10 $334.55 $5,672.65120 001-2740 Code Enforcement $0.00 $12,403.47 $12,403.47130 001-3000 Engineering $1,702.93 $4,362.23 $6,065.15135 001-3600 Parks $13,671.39 $13,290.36 $26,961.75140 001-4000 Recreation $22,772.67 $32.48 $22,805.15175 100 Gas Tax Street $34,501.39 $28,240.65 $62,742.04335 610 5800 Fixed Route $285,349.26 $7,080.14 $292,429.39340 610 5850 Dial-A-Ride $53,060.56 $19,627.67 $72,688.24345 660 Water Operations $82,649.03 $89,730.25 $172,379.27375 670-7000 Electric $76,278.61 $59,189.51 $135,468.12410 680 Wastewater Operations $15,928.00 $24,182.28 $40,110.28440 001-9600 Refuse $0.00 $74.14 $74.14 Direct Bills $0.00 $0.00 $0.00Total $793,033.50 $521,546.67 $1,314,580.17 Prepared by Client Page 179
870
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 703-3700 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.
Prepared by Client Page 180 871
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 67: 703-3700 Information
Systems Services
Description Type Amount General Admin Info Services
Support
Phone Support Security
Personnel Costs Salaries $0.00 $0.00 $0.00 $0.00 $0.00 Fringe Benefits S $218,720.14 $0.00 $153,104.10 $43,744.03 $21,872.01Subtotal - Personnel Costs $218,720.14 $0.00 $153,104.10 $43,744.03 $21,872.01Services & Supplies Cost AMORTIZATION D $152,848.67 $0.00 $0.00 $0.00 $0.00 BAD DEBT & DEPREC EXPENSE D $18,965.88 $0.00 $0.00 $0.00 $0.00 CAPITAL EXPENDITURES D $0.00 $0.00 $0.00 $0.00 $0.00 CONTRA EXPENDITURE S $18,970.46 $0.00 $13,279.32 $3,794.09 $1,897.05 CONTRACT SVC REPAIR/MAINT S $209,773.16 $0.00 $146,841.21 $41,954.63 $20,977.32 CONTRACT SVC-EMPLOYEE SPC S $240.00 $0.00 $168.00 $48.00 $24.00 CONTRACT SVC-PROFESSIONAL S $83,123.41 $0.00 $58,186.39 $16,624.68 $8,312.34 CONTRACT SVC-RENTAL/LEASE S -$157,667.10 $0.00 -$110,366.97 -$31,533.42 -$15,766.71 CONTRACTUAL SERVICES S $320.00 $0.00 $224.00 $64.00 $32.00 CONTRACTUAL SVC-UTILITIES S $2,227.85 $0.00 $1,559.49 $445.57 $222.78 DEBT SERVICE - INTEREST D $6,174.95 $0.00 $0.00 $0.00 $0.00 DEPARTMENTAL SUPPLIES S $661.39 $0.00 $462.97 $132.28 $66.14 INTERFUND SERVICE PYMTS S $504,361.96 $0.00 $353,053.37 $100,872.39 $50,436.20 INTERFUND TRANSFERS S -$2,045.75 $0.00 -$1,432.02 -$409.15 -$204.57 INTERNAL SERVICE FUNDS S $848.76 $0.00 $594.13 $169.75 $84.88 NONCAPITALIZED ASSETS S $3,619.50 $0.00 $2,533.65 $723.90 $361.95 SALARY & WAGES S1 $399,977.06 $0.00 $279,983.94 $79,995.41 $39,997.71Subtotal - Services & Supplies $1,242,400.20 $0.00 $745,087.49 $212,882.14 $106,441.07Department Cost Total $1,461,120.34 $0.00 $898,191.59 $256,626.17 $128,313.08Adjustments to Cost 5-Year Breakeven Plan P $250,000.00 $0.00 $175,000.00 $50,000.00 $25,000.00 AMORTIZATION D -$152,848.67 $0.00 $0.00 $0.00 $0.00 CAPITAL EXPENDITURES D -$0.00 $0.00 $0.00 $0.00 $0.00 BAD DEBT & DEPREC EXPENSE D -$18,965.88 $0.00 $0.00 $0.00 $0.00 DEBT SERVICE - INTEREST D -$6,174.95 $0.00 $0.00 $0.00 $0.00 Prepared by Client Page 181
872
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 67: 703-3700 Information
Systems Services
Description Type Amount General Admin Info Services
Support
Phone Support Security
Subtotal - Adjustments $72,010.50 $0.00 $175,000.00 $50,000.00 $25,000.00Total Costs After Adjustments $1,533,130.84 $0.00 $1,073,191.59 $306,626.17 $153,313.08General Admin Distribution $0.00 $0.00 $0.00 $0.00Grand Total $1,533,130.84 $0.00 $1,073,191.59 $306,626.17 $153,313.08 Prepared by Client Page 182
873
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 67: 703-3700 Information Systems Services
Seq # Department/Cost Pool First Incoming Second
Incoming
Info Services
Support
Phone Support Security
10 Council Support - Fiscal $755.85 $863.34 $1,133.43 $323.84 $161.9210 Council Support - Personnel $1,206.70 $1,406.82 $1,829.47 $522.71 $261.35 Subtotal - 001-1000 City Council $1,962.55 $2,270.16 $2,962.90 $846.54 $423.27 15 City Mgr Support-Fiscal $7,014.68 $2,334.41 $6,544.36 $1,869.82 $934.9115 City Mgt Support-Personnel $11,198.87 $3,899.37 $10,568.76 $3,019.65 $1,509.82 Subtotal - 001-1200 City Manager $18,213.55 $6,233.78 $17,113.13 $4,889.46 $2,444.73 17 Public Information $2,730.44 $779.25 $2,456.78 $701.94 $350.97 Subtotal - 001-1220 PublicInformation
$2,730.44 $779.25 $2,456.78 $701.94 $350.97
18 Grants Mgmt $23,707.81 $7,005.21 $21,499.12 $6,142.61 $3,071.30 Subtotal - 001-1230 GrantsManagement
$23,707.81 $7,005.21 $21,499.12 $6,142.61 $3,071.30
20 HR Support $7,288.61 $8,671.47 $11,172.06 $3,192.02 $1,596.01 Subtotal - 001-1300 HumanResources
$7,288.61 $8,671.47 $11,172.06 $3,192.02 $1,596.01
25 City Clerk Support-Fiscal $253.89 $149.53 $282.39 $80.68 $40.3425 City Clerk Support-Personnel $405.33 $258.34 $464.57 $132.73 $66.37 Subtotal - 001-1400 City Clerk $659.22 $407.86 $746.96 $213.42 $106.71 26 001-1800 City Attorney $13,632.30 $593.18 $9,957.84 $2,845.10 $1,422.55 Subtotal - 001-1800 City Attorney $13,632.30 $593.18 $9,957.84 $2,845.10 $1,422.55 30 Budget $5,262.86 $1,461.93 $4,707.35 $1,344.96 $672.4830 Gen'l Accounting $2,785.49 $802.58 $2,511.65 $717.61 $358.8130 Payroll $5,180.83 $1,618.94 $4,759.84 $1,359.95 $679.9830 Accounts Payable $2,835.69 $838.94 $2,572.24 $734.93 $367.4630 Business License $1,476.87 $410.25 $1,320.98 $377.42 $188.7130 AR (Non-Utility Billing) $1,484.33 $438.60 $1,346.05 $384.59 $192.29 Subtotal - 001-1900 Fiscal Services $19,026.06 $5,571.24 $17,218.11 $4,919.46 $2,459.73 35 # of POs $5,127.75 $1,431.76 $4,591.66 $1,311.90 $655.9535 $ Amount of POs $10,868.11 $2,915.74 $9,648.70 $2,756.77 $1,378.39 Subtotal - 001-1910 Purchasing $15,995.86 $4,347.50 $14,240.36 $4,068.67 $2,034.34 36 001-2060 TV Government Access $3,951.88 $1,331.94 $3,698.68 $1,056.76 $528.38 Subtotal - 001-2060 TV GovernmentAccess
$3,951.88 $1,331.94 $3,698.68 $1,056.76 $528.38
63 Liability Insurance (Exp) $35,627.15 $1,327.18 $25,868.03 $7,390.87 $3,695.4363 Liability Insurance (FTE) $15,882.30 $794.53 $11,673.78 $3,335.37 $1,667.68 Prepared by Client Page 183
874
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 67: 703-3700 Information Systems Services
Seq # Department/Cost Pool First Incoming Second
Incoming
Info Services
Support
Phone Support Security
Subtotal - 700-5040 LiabilityInsurance
$51,509.45 $2,121.71 $37,541.81 $10,726.23 $5,363.12
65 # of FTEs $29,274.31 $0.00 $20,492.02 $5,854.86 $2,927.43 Subtotal - 700-5300 City Attorney $29,274.31 $0.00 $20,492.02 $5,854.86 $2,927.43 67 Info Services Support $0.00 $58,236.04 $40,765.23 $11,647.21 $5,823.6067 Phone Support $0.00 $7,006.95 $4,904.87 $1,401.39 $700.70 Subtotal - 703-3700 InformationSystems Services
$0.00 $65,242.99 $45,670.09 $13,048.60 $6,524.30
68 City Yard $0.00 $5,273.78 $3,691.64 $1,054.76 $527.38 Subtotal - 704-3200 BuildingMaintenance
$0.00 $5,273.78 $3,691.64 $1,054.76 $527.38
69 Central Services- Fiscal $0.00 $14,566.82 $10,196.78 $2,913.36 $1,456.6869 Central Services- Personnel $0.00 $23,255.79 $16,279.05 $4,651.16 $2,325.58 Subtotal - 705-4500 Central Services $0.00 $37,822.61 $26,475.83 $7,564.52 $3,782.26 Total Incoming $187,952.04 $147,672.70 $234,937.32 $67,124.95 $33,562.47C. Total Allocated $1,868,755.58 $1,308,128.91 $373,751.12 $186,875.56 70% 20% 10%
Prepared by Client Page 184
875
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Info Services Support Seq. 67: 703-3700 Information Systems Services
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5 1.51% $18,198.76 $0.00 $18,198.76 $0.00 $18,198.7615 001-1200 City Manager 11 3.32% $40,037.28 $0.00 $40,037.28 $0.00 $40,037.2820 001-1300 Human Resources 6 1.81% $21,838.51 $0.00 $21,838.51 $0.00 $21,838.5125 001-1400 City Clerk 3 0.91% $10,919.26 $0.00 $10,919.26 $0.00 $10,919.2630 001-1900 Fiscal Services 16 4.83% $58,236.04 $0.00 $58,236.04 $0.00 $58,236.0435 001-1910 Purchasing 8 2.42% $29,118.02 $0.00 $29,118.02 $0.00 $29,118.0236 001-2060 TV Government Access 6 1.81% $21,838.51 $0.00 $21,838.51 $0.00 $21,838.5166 702-3800 Fleet Maintenance 10 3.02% $36,397.52 $0.00 $36,397.52 $0.00 $36,397.5267 703-3700 Information Systems Services 16 4.83% $58,236.04 $0.00 $58,236.04 $0.00 $58,236.0468 704-3200 Building Maintenance 2 0.6% $7,279.50 $0.00 $7,279.50 $826.97 $8,106.4771 761-3100 Account & Collection Service 19 5.74% $69,155.29 $0.00 $69,155.29 $7,856.19 $77,011.4872 761-3110 Meter Reading & Service 2 0.6% $7,279.50 $0.00 $7,279.50 $826.97 $8,106.4780 001-1210 Economic Development 1 0.3% $3,639.75 $0.00 $3,639.75 $413.48 $4,053.2495 001-2200 Police 70 21.15% $254,782.66 $0.00 $254,782.66 $28,943.85 $283,726.51 100 001-2210 Dispatch 4 1.21% $14,559.01 $0.00 $14,559.01 $1,653.93 $16,212.94105 001-2300 Animal Control 2 0.6% $7,279.50 $0.00 $7,279.50 $826.97 $8,106.47110 001-2400 Fire 2 0.6% $7,279.50 $0.00 $7,279.50 $826.97 $8,106.47115 001-2700 Building & Safety 6 1.81% $21,838.51 $0.00 $21,838.51 $2,480.90 $24,319.42120 001-2740 Code Enforcement 4 1.21% $14,559.01 $0.00 $14,559.01 $1,653.93 $16,212.94125 001-2800 Planning 10 3.02% $36,397.52 $0.00 $36,397.52 $4,134.84 $40,532.36130 001-3000 Engineering 13 3.93% $47,316.78 $0.00 $47,316.78 $5,375.29 $52,692.07135 001-3600 Parks 2 0.6% $7,279.50 $0.00 $7,279.50 $826.97 $8,106.47140 001-4000 Recreation 8 2.42% $29,118.02 $0.00 $29,118.02 $3,307.87 $32,425.89145 001-4010 Aquatics 1 0.3% $3,639.75 $0.00 $3,639.75 $413.48 $4,053.24155 001-4050 Senior Center 6 1.81% $21,838.51 $0.00 $21,838.51 $2,480.90 $24,319.42175 100 Gas Tax Street 2 0.6% $7,279.50 $0.00 $7,279.50 $826.97 $8,106.47325 600 Airport 2 0.6% $7,279.50 $0.00 $7,279.50 $826.97 $8,106.47335 610 5800 Fixed Route 5 1.51% $18,198.76 $0.00 $18,198.76 $2,067.42 $20,266.18345 660 Water Operations 23 6.95% $83,714.30 $0.00 $83,714.30 $9,510.12 $93,224.43375 670-7000 Electric 64 19.34% $232,944.15 $0.00 $232,944.15 $26,462.95 $259,407.10410 680 Wastewater Operations 2 0.6% $7,279.50 $0.00 $7,279.50 $826.97 $8,106.47 SubTotal 331 100% $1,204,758.01 $0.00 $1,204,758.01 $103,370.89 $1,308,128.91 Prepared by Client Page 185
876
Allocation Basis Units: # of PCs, Laptops & Printers
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Info Services Support Seq. 67: 703-3700 Information Systems Services
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
Direct Bills $0.00 $0.00Total $1,204,758.01 $1,308,128.91 Prepared by Client Page 186
877
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: Phone Support Seq. 67: 703-3700 Information Systems Services
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5 1.27% $4,379.35 $0.00 $4,379.35 $0.00 $4,379.3515 001-1200 City Manager 18 4.58% $15,765.64 $0.00 $15,765.64 $0.00 $15,765.6420 001-1300 Human Resources 7 1.78% $6,131.08 $0.00 $6,131.08 $0.00 $6,131.0825 001-1400 City Clerk 3 0.76% $2,627.61 $0.00 $2,627.61 $0.00 $2,627.6130 001-1900 Fiscal Services 19 4.83% $16,641.51 $0.00 $16,641.51 $0.00 $16,641.5135 001-1910 Purchasing 5 1.27% $4,379.35 $0.00 $4,379.35 $0.00 $4,379.3536 001-2060 TV Government Access 3 0.76% $2,627.61 $0.00 $2,627.61 $0.00 $2,627.6166 702-3800 Fleet Maintenance 5 1.27% $4,379.35 $0.00 $4,379.35 $0.00 $4,379.3567 703-3700 Information Systems Services 8 2.04% $7,006.95 $0.00 $7,006.95 $0.00 $7,006.9568 704-3200 Building Maintenance 3 0.76% $2,627.61 $0.00 $2,627.61 $276.89 $2,904.4971 761-3100 Account & Collection Service 12 3.05% $10,510.43 $0.00 $10,510.43 $1,107.55 $11,617.9872 761-3110 Meter Reading & Service 5 1.27% $4,379.35 $0.00 $4,379.35 $461.48 $4,840.8280 001-1210 Economic Development 2 0.51% $1,751.74 $0.00 $1,751.74 $184.59 $1,936.3395 001-2200 Police 74 18.83% $64,814.32 $0.00 $64,814.32 $6,829.86 $71,644.18 100 001-2210 Dispatch 2 0.51% $1,751.74 $0.00 $1,751.74 $184.59 $1,936.33105 001-2300 Animal Control 4 1.02% $3,503.48 $0.00 $3,503.48 $369.18 $3,872.66110 001-2400 Fire 2 0.51% $1,751.74 $0.00 $1,751.74 $184.59 $1,936.33115 001-2700 Building & Safety 7 1.78% $6,131.08 $0.00 $6,131.08 $646.07 $6,777.15120 001-2740 Code Enforcement 6 1.53% $5,255.21 $0.00 $5,255.21 $553.77 $5,808.99125 001-2800 Planning 13 3.31% $11,386.30 $0.00 $11,386.30 $1,199.84 $12,586.14130 001-3000 Engineering 15 3.82% $13,138.04 $0.00 $13,138.04 $1,384.43 $14,522.47135 001-3600 Parks 2 0.51% $1,751.74 $0.00 $1,751.74 $184.59 $1,936.33140 001-4000 Recreation 10 2.54% $8,758.69 $0.00 $8,758.69 $922.95 $9,681.65145 001-4010 Aquatics 1 0.25% $875.87 $0.00 $875.87 $92.30 $968.16155 001-4050 Senior Center 4 1.02% $3,503.48 $0.00 $3,503.48 $369.18 $3,872.66175 100 Gas Tax Street 7 1.78% $6,131.08 $0.00 $6,131.08 $646.07 $6,777.15325 600 Airport 1 0.25% $875.87 $0.00 $875.87 $92.30 $968.16335 610 5800 Fixed Route 26 6.62% $22,772.60 $0.00 $22,772.60 $2,399.68 $25,172.28340 610 5850 Dial-A-Ride 4 1.02% $3,503.48 $0.00 $3,503.48 $369.18 $3,872.66345 660 Water Operations 28 7.12% $24,524.34 $0.00 $24,524.34 $2,584.27 $27,108.61375 670-7000 Electric 84 21.37% $73,573.01 $0.00 $73,573.01 $7,752.82 $81,325.83410 680 Wastewater Operations 8 2.04% $7,006.95 $0.00 $7,006.95 $738.36 $7,745.32 Prepared by Client Page 187
878
Allocation Basis Units: # of Phones
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: Phone Support Seq. 67: 703-3700 Information Systems Services
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
SubTotal 393 100% $344,216.58 $0.00 $344,216.58 $29,534.54 $373,751.12Direct Bills $0.00 $0.00Total $344,216.58 $373,751.12 Prepared by Client Page 188
879
Allocation Basis Units: # of FTEs in City Hall
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 3: Security Seq. 67: 703-3700 Information Systems Services
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5.00 7.43% $12,796.16 $0.00 $12,796.16 $0.00 $12,796.1615 001-1200 City Manager 7.00 10.41% $17,914.62 $0.00 $17,914.62 $0.00 $17,914.6217 001-1220 Public Information 1.00 1.49% $2,559.23 $0.00 $2,559.23 $0.00 $2,559.2318 001-1230 Grants Management 1.00 1.49% $2,559.23 $0.00 $2,559.23 $0.00 $2,559.2320 001-1300 Human Resources 4.00 5.95% $10,236.92 $0.00 $10,236.92 $0.00 $10,236.9225 001-1400 City Clerk 2.00 2.97% $5,118.46 $0.00 $5,118.46 $0.00 $5,118.4630 001-1900 Fiscal Services 11.00 16.36% $28,151.54 $0.00 $28,151.54 $0.00 $28,151.5435 001-1910 Purchasing 4.00 5.95% $10,236.92 $0.00 $10,236.92 $0.00 $10,236.9236 001-2060 TV Government Access 1.00 1.49% $2,559.23 $0.00 $2,559.23 $0.00 $2,559.2368 704-3200 Building Maintenance 1.00 1.49% $2,559.23 $0.00 $2,559.23 $472.55 $3,031.7871 761-3100 Account & Collection Service 8.00 11.9% $20,473.85 $0.00 $20,473.85 $3,780.42 $24,254.2772 761-3110 Meter Reading & Service 4.00 5.95% $10,236.92 $0.00 $10,236.92 $1,890.21 $12,127.1380 001-1210 Economic Development 1.00 1.49% $2,559.23 $0.00 $2,559.23 $472.55 $3,031.78 115 001-2700 Building & Safety 4.00 5.95% $10,236.92 $0.00 $10,236.92 $1,890.21 $12,127.13120 001-2740 Code Enforcement 1.00 1.49% $2,559.23 $0.00 $2,559.23 $472.55 $3,031.78125 001-2800 Planning 4.00 5.95% $10,236.92 $0.00 $10,236.92 $1,890.21 $12,127.13130 001-3000 Engineering 4.00 5.95% $10,236.92 $0.00 $10,236.92 $1,890.21 $12,127.13175 100 Gas Tax Street 0.50 0.74% $1,279.62 $0.00 $1,279.62 $236.28 $1,515.89335 610 5800 Fixed Route 0.05 0.07% $127.96 $0.00 $127.96 $23.63 $151.59345 660 Water Operations 0.70 1.04% $1,791.46 $0.00 $1,791.46 $330.79 $2,122.25375 670-7000 Electric 0.20 0.3% $511.85 $0.00 $511.85 $94.51 $606.36410 680 Wastewater Operations 0.70 1.04% $1,791.46 $0.00 $1,791.46 $330.79 $2,122.25440 001-9600 Refuse 2.10 3.12% $5,374.39 $0.00 $5,374.39 $992.36 $6,366.75 SubTotal 67.25 100% $172,108.29 $0.00 $172,108.29 $14,767.27 $186,875.56Direct Bills $0.00 $0.00Total $172,108.29 $186,875.56 Prepared by Client Page 189
880
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 67: 703-3700 Information
Systems Services
Seq # Department Name Info Services
Support
Phone Support Security Total
R Residual Costs $0.00 $0.00 $0.00 $0.00
10 001-1000 City Council $18,198.76 $4,379.35 $12,796.16 $35,374.2615 001-1200 City Manager $40,037.28 $15,765.64 $17,914.62 $73,717.5417 001-1220 Public Information $0.00 $0.00 $2,559.23 $2,559.2318 001-1230 Grants Management $0.00 $0.00 $2,559.23 $2,559.2320 001-1300 Human Resources $21,838.51 $6,131.08 $10,236.92 $38,206.5225 001-1400 City Clerk $10,919.26 $2,627.61 $5,118.46 $18,665.3330 001-1900 Fiscal Services $58,236.04 $16,641.51 $28,151.54 $103,029.0935 001-1910 Purchasing $29,118.02 $4,379.35 $10,236.92 $43,734.2936 001-2060 TV Government Access $21,838.51 $2,627.61 $2,559.23 $27,025.3566 702-3800 Fleet Maintenance $36,397.52 $4,379.35 $0.00 $40,776.8767 703-3700 Information Systems Services $58,236.04 $7,006.95 $0.00 $65,242.9968 704-3200 Building Maintenance $8,106.47 $2,904.49 $3,031.78 $14,042.7571 761-3100 Account & Collection Service $77,011.48 $11,617.98 $24,254.27 $112,883.7372 761-3110 Meter Reading & Service $8,106.47 $4,840.82 $12,127.13 $25,074.4380 001-1210 Economic Development $4,053.24 $1,936.33 $3,031.78 $9,021.3595 001-2200 Police $283,726.51 $71,644.18 $0.00 $355,370.69 100 001-2210 Dispatch $16,212.94 $1,936.33 $0.00 $18,149.27105 001-2300 Animal Control $8,106.47 $3,872.66 $0.00 $11,979.13110 001-2400 Fire $8,106.47 $1,936.33 $0.00 $10,042.80115 001-2700 Building & Safety $24,319.42 $6,777.15 $12,127.13 $43,223.70120 001-2740 Code Enforcement $16,212.94 $5,808.99 $3,031.78 $25,053.71125 001-2800 Planning $40,532.36 $12,586.14 $12,127.13 $65,245.63130 001-3000 Engineering $52,692.07 $14,522.47 $12,127.13 $79,341.67135 001-3600 Parks $8,106.47 $1,936.33 $0.00 $10,042.80140 001-4000 Recreation $32,425.89 $9,681.65 $0.00 $42,107.53145 001-4010 Aquatics $4,053.24 $968.16 $0.00 $5,021.40155 001-4050 Senior Center $24,319.42 $3,872.66 $0.00 $28,192.07175 100 Gas Tax Street $8,106.47 $6,777.15 $1,515.89 $16,399.52325 600 Airport $8,106.47 $968.16 $0.00 $9,074.64335 610 5800 Fixed Route $20,266.18 $25,172.28 $151.59 $45,590.05340 610 5850 Dial-A-Ride $0.00 $3,872.66 $0.00 $3,872.66345 660 Water Operations $93,224.43 $27,108.61 $2,122.25 $122,455.28 Prepared by Client Page 190
881
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 67: 703-3700 Information
Systems Services
Seq # Department Name Info Services
Support
Phone Support Security Total
375 670-7000 Electric $259,407.10 $81,325.83 $606.36 $341,339.28410 680 Wastewater Operations $8,106.47 $7,745.32 $2,122.25 $17,974.04440 001-9600 Refuse $0.00 $0.00 $6,366.75 $6,366.75 Direct Bills $0.00 $0.00 $0.00 $0.00Total $1,308,128.91 $373,751.12 $186,875.56 $1,868,755.58 Prepared by Client Page 191
882
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 704-3200 Building Maintenance
Nature and Extent of Services
The 704-3200 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 Maintenance Staff. 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 in City Yard.
Corp Yard Warehouse - Costs have been allocated based on amount of square footage per department.
Police Station - Costs have been allocated based on amount of square footage.
Fleet Maint Office - Costs have been allocated based on number of FTE's in Fleet Office.
Water Shop - Costs have been allocated based on number of FTE's in Water Shop.
Community Center - Costs have been allocated based on number of FTE's in Community Center.
Prepared by Client Page 192 883
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 68: 704-3200 Building
Maintenance
Description Type Amount General Admin Buildings
MaintainedSingle Use
City Hall City Yard Corp Yard
Warehouse
Police Station Fleet Maint
Office
Personnel Costs Salaries $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fringe Benefits S $130,609.44 $0.00 $29,304.61 $19,917.46 $5,897.42 $24,271.51 $27,791.80 $8,561.73Subtotal - Personnel Costs $130,609.44 $0.00 $29,304.61 $19,917.46 $5,897.42 $24,271.51 $27,791.80 $8,561.73Services & Supplies Cost CAPITAL EXPENDITURES D $35,168.30 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 CONTRA EXPENDITURE D -$33,575.53 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 CONTRACT SVC REPAIR/MAINT S $145,865.71 $0.00 $32,727.63 $22,243.99 $6,586.29 $27,106.62 $31,038.12 $9,561.81 CONTRACT SVC-EMPLOYEE SPC S $982.53 $0.00 $220.45 $149.83 $44.36 $182.59 $209.07 $64.41 CONTRACT SVC-PROFESSIONAL S $205,105.28 $0.00 $46,019.10 $31,277.80 $9,261.14 $38,115.28 $43,643.45 $13,445.09 CONTRACTUAL SERVICES S $41,964.02 $0.00 $9,415.39 $6,399.36 $1,894.81 $7,798.29 $8,929.34 $2,750.83 CONTRACTUAL SVC-UTILITIES S $2,792.14 $0.00 $626.47 $425.79 $126.07 $518.87 $594.13 $183.03 DEPARTMENTAL SUPPLIES S $18,770.38 $0.00 $4,211.48 $2,862.41 $847.54 $3,488.15 $3,994.07 $1,230.44 INTERFUND SERVICE PYMTS S $121,131.92 $0.00 $27,178.15 $18,472.17 $5,469.48 $22,510.28 $25,775.13 $7,940.46 MANAGEMENT AND SUPPORT S $1,856.99 $0.00 $416.65 $283.18 $83.85 $345.09 $395.14 $121.73 NONCAPITALIZED ASSETS S $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 SALARY & WAGES S1 $238,313.27 $0.00 $53,469.92 $36,341.90 $10,760.58 $44,286.41 $50,709.63 $15,621.95 SUNDRY CHARGES/SPC PRGRMS S $2,439.48 $0.00 $547.34 $372.01 $110.15 $453.34 $519.09 $159.91Subtotal - Services & Supplies $780,814.49 $0.00 $174,832.58 $118,828.45 $35,184.28 $144,804.90 $165,807.14 $51,079.65Department Cost Total $911,423.93 $0.00 $204,137.18 $138,745.91 $41,081.70 $169,076.41 $193,598.95 $59,641.38Adjustments to Cost CONTRA EXPENDITURE D $33,575.53 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 CAPITAL EXPENDITURES D -$35,168.30 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00Subtotal - Adjustments -$1,592.77 0 0 0 0 0 0 0Total Costs After Adjustments $909,831.16 $0.00 $204,137.18 $138,745.91 $41,081.70 $169,076.41 $193,598.95 $59,641.38General Admin Distribution $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00Grand Total $909,831.16 $0.00 $204,137.18 $138,745.91 $41,081.70 $169,076.41 $193,598.95 $59,641.38 Prepared by Client Page 193
884
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 68: 704-3200 Building
Maintenance
Description Type Amount Water Shop Community CtrPersonnel Costs Salaries $0.00 $0.00 $0.00 Fringe Benefits S $130,609.44 $3,705.57 $11,159.34Subtotal - Personnel Costs $130,609.44 $3,705.57 $11,159.34Services & Supplies Cost CAPITAL EXPENDITURES D $35,168.30 $0.00 $0.00 CONTRA EXPENDITURE D -$33,575.53 $0.00 $0.00 CONTRACT SVC REPAIR/MAINT S $145,865.71 $4,138.42 $12,462.84 CONTRACT SVC-EMPLOYEE SPC S $982.53 $27.88 $83.95 CONTRACT SVC-PROFESSIONAL S $205,105.28 $5,819.13 $17,524.30 CONTRACTUAL SERVICES S $41,964.02 $1,190.58 $3,585.43 CONTRACTUAL SVC-UTILITIES S $2,792.14 $79.22 $238.56 DEPARTMENTAL SUPPLIES S $18,770.38 $532.54 $1,603.75 INTERFUND SERVICE PYMTS S $121,131.92 $3,436.68 $10,349.57 MANAGEMENT AND SUPPORT S $1,856.99 $52.69 $158.66 NONCAPITALIZED ASSETS S $0.00 $0.00 $0.00 SALARY & WAGES S1 $238,313.27 $6,761.28 $20,361.61 SUNDRY CHARGES/SPC PRGRMS S $2,439.48 $69.21 $208.43Subtotal - Services & Supplies $780,814.49 $22,107.62 $66,577.09Department Cost Total $911,423.93 $25,813.19 $77,736.43Adjustments to Cost CONTRA EXPENDITURE D $33,575.53 $0.00 $0.00 CAPITAL EXPENDITURES D -$35,168.30 $0.00 $0.00Subtotal - Adjustments -$1,592.77 0 0Total Costs After Adjustments $909,831.16 $25,813.19 $77,736.43General Admin Distribution $0.00 $0.00Grand Total $909,831.16 $25,813.19 $77,736.43 Prepared by Client Page 194
885
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 68: 704-3200 Building Maintenance
Seq # Department/Cost Pool First Incoming Second
Incoming
Buildings
MaintainedSingle Use
City Hall City Yard Corp Yard
Warehouse
Police Station Fleet Maint
Office
10 Council Support - Fiscal $429.32 $490.38 $206.35 $140.25 $41.53 $170.91 $195.70 $60.2910 Council Support - Personnel $905.03 $1,055.12 $439.79 $298.91 $88.51 $364.26 $417.09 $128.49 Subtotal - 001-1000 City Council $1,334.35 $1,545.49 $646.14 $439.17 $130.03 $535.17 $612.79 $188.78 15 City Mgr Support-Fiscal $3,984.32 $1,325.94 $1,191.45 $809.80 $239.77 $986.82 $1,129.95 $348.1015 City Mgt Support-Personnel $8,399.15 $2,924.53 $2,540.67 $1,726.82 $511.30 $2,104.31 $2,409.51 $742.29 Subtotal - 001-1200 City Manager $12,383.47 $4,250.46 $3,732.13 $2,536.61 $751.07 $3,091.13 $3,539.46 $1,090.39 17 Public Information $2,047.83 $584.44 $590.60 $401.41 $118.85 $489.16 $560.11 $172.55 Subtotal - 001-1220 PublicInformation
$2,047.83 $584.44 $590.60 $401.41 $118.85 $489.16 $560.11 $172.55 18 Grants Mgmt $16.25 $4.80 $4.72 $3.21 $0.95 $3.91 $4.48 $1.38 Subtotal - 001-1230 GrantsManagement
$16.25 $4.80 $4.72 $3.21 $0.95 $3.91 $4.48 $1.38
20 HR Support $5,466.45 $6,503.61 $2,685.70 $1,825.39 $540.49 $2,224.43 $2,547.06 $784.66 Subtotal - 001-1300 HumanResources
$5,466.45 $6,503.61 $2,685.70 $1,825.39 $540.49 $2,224.43 $2,547.06 $784.66 25 City Clerk Support-Fiscal $144.21 $84.93 $51.41 $34.94 $10.35 $42.58 $48.76 $15.0225 City Clerk Support-Personnel $304.00 $193.75 $111.68 $75.90 $22.47 $92.50 $105.91 $32.63 Subtotal - 001-1400 City Clerk $448.20 $278.68 $163.09 $110.85 $32.82 $135.08 $154.67 $47.65 26 001-1800 City Attorney $10,224.22 $444.89 $2,393.81 $1,627.00 $481.74 $1,982.67 $2,270.23 $699.38 Subtotal - 001-1800 City Attorney $10,224.22 $444.89 $2,393.81 $1,627.00 $481.74 $1,982.67 $2,270.23 $699.38 30 Budget $2,989.29 $830.37 $857.01 $582.48 $172.47 $709.82 $812.77 $250.3930 Gen'l Accounting $3,280.45 $945.20 $948.10 $644.40 $190.80 $785.26 $899.16 $277.0030 Payroll $3,885.62 $1,214.21 $1,144.24 $777.70 $230.27 $947.71 $1,085.17 $334.3030 Accounts Payable $10,372.14 $3,068.60 $3,015.68 $2,049.66 $606.89 $2,497.73 $2,860.00 $881.0730 Business License $838.86 $233.02 $240.50 $163.46 $48.40 $199.19 $228.08 $70.2630 AR (Non-Utility Billing) $5,618.46 $1,660.20 $1,633.10 $1,109.97 $328.65 $1,352.61 $1,548.79 $477.13 Subtotal - 001-1900 Fiscal Services $26,984.82 $7,951.59 $7,838.62 $5,327.67 $1,577.49 $6,492.33 $7,433.96 $2,290.16 35 # of POs $27,780.02 $7,756.69 $7,973.31 $5,419.22 $1,604.59 $6,603.88 $7,561.70 $2,329.5135 $ Amount of POs $5,231.17 $1,403.44 $1,488.59 $1,011.75 $299.57 $1,232.93 $1,411.75 $434.91 Subtotal - 001-1910 Purchasing $33,011.19 $9,160.12 $9,461.90 $6,430.97 $1,904.17 $7,836.81 $8,973.45 $2,764.42 36 001-2060 TV Government Access $2,963.91 $998.96 $889.14 $604.32 $178.94 $736.43 $843.24 $259.77 Subtotal - 001-2060 TV GovernmentAccess
$2,963.91 $998.96 $889.14 $604.32 $178.94 $736.43 $843.24 $259.77 63 Liability Insurance (Exp) $20,236.13 $753.84 $4,709.48 $3,200.89 $947.76 $3,900.62 $4,466.36 $1,375.9463 Liability Insurance (FTE) $11,911.73 $595.90 $2,806.31 $1,907.37 $564.76 $2,324.33 $2,661.44 $819.90 Prepared by Client Page 195
886
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 68: 704-3200 Building Maintenance
Seq # Department/Cost Pool First Incoming Second
Incoming
Buildings
MaintainedSingle Use
City Hall City Yard Corp Yard
Warehouse
Police Station Fleet Maint
Office
Subtotal - 700-5040 LiabilityInsurance
$32,147.86 $1,349.73 $7,515.79 $5,108.26 $1,512.52 $6,224.95 $7,127.80 $2,195.84 65 # of FTEs $21,955.74 $0.00 $4,926.17 $3,348.17 $991.37 $4,080.09 $4,671.86 $1,439.25 Subtotal - 700-5300 City Attorney $21,955.74 $0.00 $4,926.17 $3,348.17 $991.37 $4,080.09 $4,671.86 $1,439.25 66 Vehicle Maintenance $4,397.93 $837.37 $1,174.64 $798.36 $236.39 $972.89 $1,114.00 $343.1966 CNG Gas Contract $4,698.82 $730.26 $1,218.11 $827.92 $245.14 $1,008.90 $1,155.23 $355.89 Subtotal - 702-3800 FleetMaintenance
$9,096.75 $1,567.63 $2,392.75 $1,626.28 $481.53 $1,981.79 $2,269.23 $699.07 67 Info Services Support $7,279.50 $826.97 $1,818.83 $1,236.21 $366.03 $1,506.45 $1,724.94 $531.4067 Phone Support $2,627.61 $276.89 $651.68 $442.92 $131.15 $539.75 $618.03 $190.4067 Security $2,559.23 $472.55 $680.24 $462.34 $136.89 $563.40 $645.12 $198.74 Subtotal - 703-3700 InformationSystems Services
$12,466.34 $1,576.41 $3,150.75 $2,141.47 $634.07 $2,609.60 $2,988.09 $920.53 68 City Hall $0.00 $2,449.87 $549.67 $373.60 $110.62 $455.27 $521.30 $160.5968 City Yard $0.00 $2,636.89 $591.63 $402.12 $119.06 $490.02 $561.09 $172.85 Subtotal - 704-3200 BuildingMaintenance
$0.00 $5,086.76 $1,141.31 $775.71 $229.68 $945.29 $1,082.39 $333.45 69 Central Services- Fiscal $0.00 $8,273.92 $1,856.40 $1,261.74 $373.59 $1,537.56 $1,760.57 $542.3769 Central Services- Personnel $0.00 $17,441.84 $3,913.39 $2,659.82 $787.55 $3,241.27 $3,711.37 $1,143.35 Subtotal - 705-4500 Central Services $0.00 $25,715.76 $5,769.80 $3,921.56 $1,161.15 $4,778.83 $5,471.94 $1,685.72 Total Incoming $170,547.38 $67,019.33 $53,302.42 $36,228.05 $10,726.87 $44,147.67 $50,550.77 $15,573.01C. Total Allocated $1,147,397.88 $257,439.60 $174,973.96 $51,808.57 $213,224.09 $244,149.72 $75,214.39
22.44% 15.25% 4.52% 18.58% 21.28% 6.56%
Prepared by Client Page 196
887
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 68: 704-3200 Building Maintenance
Seq # Department/Cost Pool First Incoming Second
Incoming
Water Shop Community Ctr
10 Council Support - Fiscal $429.32 $490.38 $26.09 $78.5810 Council Support - Personnel $905.03 $1,055.12 $55.61 $167.48 Subtotal - 001-1000 City Council $1,334.35 $1,545.49 $81.71 $246.06 15 City Mgr Support-Fiscal $3,984.32 $1,325.94 $150.66 $453.7115 City Mgt Support-Personnel $8,399.15 $2,924.53 $321.27 $967.50 Subtotal - 001-1200 City Manager $12,383.47 $4,250.46 $471.93 $1,421.21 17 Public Information $2,047.83 $584.44 $74.68 $224.90
Subtotal - 001-1220 PublicInformation
$2,047.83 $584.44 $74.68 $224.90
18 Grants Mgmt $16.25 $4.80 $0.60 $1.80
Subtotal - 001-1230 GrantsManagement
$16.25 $4.80 $0.60 $1.80
20 HR Support $5,466.45 $6,503.61 $339.61 $1,022.73
Subtotal - 001-1300 HumanResources
$5,466.45 $6,503.61 $339.61 $1,022.73
25 City Clerk Support-Fiscal $144.21 $84.93 $6.50 $19.5825 City Clerk Support-Personnel $304.00 $193.75 $14.12 $42.53 Subtotal - 001-1400 City Clerk $448.20 $278.68 $20.62 $62.11 26 001-1800 City Attorney $10,224.22 $444.89 $302.70 $911.57 Subtotal - 001-1800 City Attorney $10,224.22 $444.89 $302.70 $911.57 30 Budget $2,989.29 $830.37 $108.37 $326.3530 Gen'l Accounting $3,280.45 $945.20 $119.89 $361.0430 Payroll $3,885.62 $1,214.21 $144.69 $435.7330 Accounts Payable $10,372.14 $3,068.60 $381.33 $1,148.3830 Business License $838.86 $233.02 $30.41 $91.5830 AR (Non-Utility Billing) $5,618.46 $1,660.20 $206.51 $621.89 Subtotal - 001-1900 Fiscal Services $26,984.82 $7,951.59 $991.20 $2,984.98 35 # of POs $27,780.02 $7,756.69 $1,008.23 $3,036.2735 $ Amount of POs $5,231.17 $1,403.44 $188.23 $566.86 Subtotal - 001-1910 Purchasing $33,011.19 $9,160.12 $1,196.46 $3,603.14 36 001-2060 TV Government Access $2,963.91 $998.96 $112.43 $338.59 Subtotal - 001-2060 TV GovernmentAccess
$2,963.91 $998.96 $112.43 $338.59
63 Liability Insurance (Exp) $20,236.13 $753.84 $595.51 $1,793.3963 Liability Insurance (FTE) $11,911.73 $595.90 $354.86 $1,068.66 Prepared by Client Page 197
888
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 68: 704-3200 Building Maintenance
Seq # Department/Cost Pool First Incoming Second
Incoming
Water Shop Community Ctr
Subtotal - 700-5040 LiabilityInsurance
$32,147.86 $1,349.73 $950.37 $2,862.05
65 # of FTEs $21,955.74 $0.00 $622.92 $1,875.91
Subtotal - 700-5300 City Attorney $21,955.74 $0.00 $622.92 $1,875.91 66 Vehicle Maintenance $4,397.93 $837.37 $148.53 $447.3166 CNG Gas Contract $4,698.82 $730.26 $154.03 $463.86 Subtotal - 702-3800 FleetMaintenance
$9,096.75 $1,567.63 $302.56 $911.17
67 Info Services Support $7,279.50 $826.97 $229.99 $692.6267 Phone Support $2,627.61 $276.89 $82.40 $248.1667 Security $2,559.23 $472.55 $86.02 $259.04 Subtotal - 703-3700 InformationSystems Services
$12,466.34 $1,576.41 $398.41 $1,199.82
68 City Hall $0.00 $2,449.87 $69.51 $209.3268 City Yard $0.00 $2,636.89 $74.81 $225.30 Subtotal - 704-3200 BuildingMaintenance
$0.00 $5,086.76 $144.32 $434.62
69 Central Services- Fiscal $0.00 $8,273.92 $234.74 $706.9369 Central Services- Personnel $0.00 $17,441.84 $494.85 $1,490.24 Subtotal - 705-4500 Central Services $0.00 $25,715.76 $729.59 $2,197.17 Total Incoming $170,547.38 $67,019.33 $6,740.10 $20,297.82C. Total Allocated $1,147,397.88 $32,553.30 $98,034.25
2.84% 8.54%
Prepared by Client Page 198
889
Allocation Basis Units: Square Footage Maintained In Single Use Bldgs City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Buildings Maintained- Single Use Seq. 68: 704-3200 Building Maintenance
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
95 001-2200 Police 2,500 7.9% $19,157.41 $0.00 $19,157.41 $1,188.40 $20,345.81 110 001-2400 Fire 10,544 33.33% $80,798.31 $0.00 $80,798.31 $5,012.18 $85,810.49140 001-4000 Recreation 1,589 5.02% $12,176.45 $0.00 $12,176.45 $755.34 $12,931.80145 001-4010 Aquatics 6,177 19.53% $47,334.14 $0.00 $47,334.14 $2,936.29 $50,270.43155 001-4050 Senior Center 6,029 19.06% $46,200.02 $0.00 $46,200.02 $2,865.93 $49,065.96325 600 Airport 1,500 4.74% $11,494.45 $0.00 $11,494.45 $713.04 $12,207.49410 680 Wastewater Operations 2,000 6.32% $15,325.93 $0.00 $15,325.93 $950.72 $16,276.65530 Unallowable & Genl Govt 1,294 4.09% $9,915.88 $0.00 $9,915.88 $615.11 $10,530.99 SubTotal 31,633 100% $242,402.59 $0.00 $242,402.59 $15,037.01 $257,439.60Direct Bills $0.00 $0.00Total $242,402.59 $257,439.60 Prepared by Client Page 199
890
Allocation Basis Units: # of FTEs in City Hall
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: City Hall Seq. 68: 704-3200 Building Maintenance
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5.00 7.43% $12,249.35 $0.00 $12,249.35 $0.00 $12,249.3515 001-1200 City Manager 7.00 10.41% $17,149.09 $0.00 $17,149.09 $0.00 $17,149.0917 001-1220 Public Information 1.00 1.49% $2,449.87 $0.00 $2,449.87 $0.00 $2,449.8718 001-1230 Grants Management 1.00 1.49% $2,449.87 $0.00 $2,449.87 $0.00 $2,449.8720 001-1300 Human Resources 4.00 5.95% $9,799.48 $0.00 $9,799.48 $0.00 $9,799.4825 001-1400 City Clerk 2.00 2.97% $4,899.74 $0.00 $4,899.74 $0.00 $4,899.7430 001-1900 Fiscal Services 11.00 16.36% $26,948.57 $0.00 $26,948.57 $0.00 $26,948.5735 001-1910 Purchasing 4.00 5.95% $9,799.48 $0.00 $9,799.48 $0.00 $9,799.4836 001-2060 TV Government Access 1.00 1.49% $2,449.87 $0.00 $2,449.87 $0.00 $2,449.8768 704-3200 Building Maintenance 1.00 1.49% $2,449.87 $0.00 $2,449.87 $0.00 $2,449.8771 761-3100 Account & Collection Service 8.00 11.9% $19,598.96 $0.00 $19,598.96 $2,702.86 $22,301.8272 761-3110 Meter Reading & Service 4.00 5.95% $9,799.48 $0.00 $9,799.48 $1,351.43 $11,150.9180 001-1210 Economic Development 1.00 1.49% $2,449.87 $0.00 $2,449.87 $337.86 $2,787.73 115 001-2700 Building & Safety 4.00 5.95% $9,799.48 $0.00 $9,799.48 $1,351.43 $11,150.91120 001-2740 Code Enforcement 1.00 1.49% $2,449.87 $0.00 $2,449.87 $337.86 $2,787.73125 001-2800 Planning 4.00 5.95% $9,799.48 $0.00 $9,799.48 $1,351.43 $11,150.91130 001-3000 Engineering 4.00 5.95% $9,799.48 $0.00 $9,799.48 $1,351.43 $11,150.91175 100 Gas Tax Street 0.50 0.74% $1,224.94 $0.00 $1,224.94 $168.93 $1,393.86335 610 5800 Fixed Route 0.05 0.07% $122.49 $0.00 $122.49 $16.89 $139.39345 660 Water Operations 0.70 1.04% $1,714.91 $0.00 $1,714.91 $236.50 $1,951.41375 670-7000 Electric 0.20 0.3% $489.97 $0.00 $489.97 $67.57 $557.55410 680 Wastewater Operations 0.70 1.04% $1,714.91 $0.00 $1,714.91 $236.50 $1,951.41440 001-9600 Refuse 2.10 3.12% $5,144.73 $0.00 $5,144.73 $709.50 $5,854.23 SubTotal 67.25 100% $164,753.76 $0.00 $164,753.76 $10,220.20 $174,973.96Direct Bills $0.00 $0.00Total $164,753.76 $174,973.96 Prepared by Client Page 200
891
Allocation Basis Units: # of FTEs in City Yard Bldg
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 3: City Yard Seq. 68: 704-3200 Building Maintenance
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
66 702-3800 Fleet Maintenance 4.00 10.81% $5,273.78 $0.00 $5,273.78 $0.00 $5,273.7867 703-3700 Information Systems Services 4.00 10.81% $5,273.78 $0.00 $5,273.78 $0.00 $5,273.7868 704-3200 Building Maintenance 2.00 5.41% $2,636.89 $0.00 $2,636.89 $0.00 $2,636.89 175 100 Gas Tax Street 4.50 12.16% $5,933.00 $0.00 $5,933.00 $504.36 $6,437.35325 600 Airport 2.00 5.41% $2,636.89 $0.00 $2,636.89 $224.16 $2,861.05345 660 Water Operations 1.40 3.78% $1,845.82 $0.00 $1,845.82 $156.91 $2,002.73375 670-7000 Electric 17.00 45.95% $22,413.55 $0.00 $22,413.55 $1,905.34 $24,318.89380 670-7010 Generation & Transmission 1.00 2.7% $1,318.44 $0.00 $1,318.44 $112.08 $1,430.52410 680 Wastewater Operations 0.60 1.62% $791.07 $0.00 $791.07 $67.25 $858.31530 Unallowable & Genl Govt 0.50 1.35% $659.22 $0.00 $659.22 $56.04 $715.26 SubTotal 37 100% $48,782.44 $0.00 $48,782.44 $3,026.13 $51,808.57Direct Bills $0.00 $0.00Total $48,782.44 $51,808.57 Prepared by Client Page 201
892
Allocation Basis Units: Square Footage Occupied in Corp Yard Warehouse City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 4: Corp Yard Warehouse Seq. 68: 704-3200 Building Maintenance
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
175 100 Gas Tax Street 8,700 33.21% $66,667.80 $0.00 $66,667.80 $4,135.62 $70,803.42375 670-7000 Electric 17,500 66.79% $134,101.90 $0.00 $134,101.90 $8,318.77 $142,420.67 SubTotal 26,200 100% $200,769.70 $0.00 $200,769.70 $12,454.39 $213,224.09Direct Bills $0.00 $0.00Total $200,769.70 $213,224.09 Prepared by Client Page 202
893
Allocation Basis Units: Direct to 001-2200 Police
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 5: Police Station Seq. 68: 704-3200 Building Maintenance
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
95 001-2200 Police 100 100% $229,888.97 $0.00 $229,888.97 $14,260.75 $244,149.72 SubTotal 100 100% $229,888.97 $0.00 $229,888.97 $14,260.75 $244,149.72Direct Bills $0.00 $0.00Total $229,888.97 $244,149.72 Prepared by Client Page 203
894
Allocation Basis Units: # of FTEs in Fleet Maint Office City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 6: Fleet Maint Office Seq. 68: 704-3200 Building Maintenance
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
66 702-3800 Fleet Maintenance 4.00 24.92% $17,650.13 $0.00 $17,650.13 $0.00 $17,650.13 335 610 5800 Fixed Route 12.05 75.08% $53,171.00 $0.00 $53,171.00 $4,393.26 $57,564.26 SubTotal 16.05 100% $70,821.13 $0.00 $70,821.13 $4,393.26 $75,214.39Direct Bills $0.00 $0.00Total $70,821.13 $75,214.39 Prepared by Client Page 204
895
Allocation Basis Units: # of FTEs in Water Shop
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 7: Water Shop Seq. 68: 704-3200 Building Maintenance
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
345 660 Water Operations 21.00 88.61% $27,159.88 $0.00 $27,159.88 $1,684.81 $28,844.69410 680 Wastewater Operations 2.70 11.39% $3,491.98 $0.00 $3,491.98 $216.62 $3,708.60 SubTotal 23.7 100% $30,651.86 $0.00 $30,651.86 $1,901.43 $32,553.30Direct Bills $0.00 $0.00Total $30,651.86 $32,553.30 Prepared by Client Page 205
896
Allocation Basis Units: # of FTEs in Community Center
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 8: Community Ctr Seq. 68: 704-3200 Building Maintenance
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
140 001-4000 Recreation 4.60 100% $92,308.08 $0.00 $92,308.08 $5,726.17 $98,034.25 SubTotal 4.6 100% $92,308.08 $0.00 $92,308.08 $5,726.17 $98,034.25Direct Bills $0.00 $0.00Total $92,308.08 $98,034.25 Prepared by Client Page 206
897
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 68: 704-3200 Building
Maintenance
Seq # Department Name Buildings
MaintainedSingle Use
City Hall City Yard Corp Yard
Warehouse
Police Station Fleet Maint
Office
Water Shop Community Ctr
R Residual Costs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10 001-1000 City Council $0.00 $12,249.35 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0015 001-1200 City Manager $0.00 $17,149.09 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0017 001-1220 Public Information $0.00 $2,449.87 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0018 001-1230 Grants Management $0.00 $2,449.87 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0020 001-1300 Human Resources $0.00 $9,799.48 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0025 001-1400 City Clerk $0.00 $4,899.74 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0030 001-1900 Fiscal Services $0.00 $26,948.57 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0035 001-1910 Purchasing $0.00 $9,799.48 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0036 001-2060 TV Government Access $0.00 $2,449.87 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0066 702-3800 Fleet Maintenance $0.00 $0.00 $5,273.78 $0.00 $0.00 $17,650.13 $0.00 $0.0067 703-3700 Information Systems Services $0.00 $0.00 $5,273.78 $0.00 $0.00 $0.00 $0.00 $0.0068 704-3200 Building Maintenance $0.00 $2,449.87 $2,636.89 $0.00 $0.00 $0.00 $0.00 $0.0071 761-3100 Account & Collection Service $0.00 $22,301.82 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0072 761-3110 Meter Reading & Service $0.00 $11,150.91 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0080 001-1210 Economic Development $0.00 $2,787.73 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0095 001-2200 Police $20,345.81 $0.00 $0.00 $0.00 $244,149.72 $0.00 $0.00 $0.00 110 001-2400 Fire $85,810.49 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00115 001-2700 Building & Safety $0.00 $11,150.91 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00120 001-2740 Code Enforcement $0.00 $2,787.73 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00125 001-2800 Planning $0.00 $11,150.91 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00130 001-3000 Engineering $0.00 $11,150.91 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00140 001-4000 Recreation $12,931.80 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $98,034.25145 001-4010 Aquatics $50,270.43 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00155 001-4050 Senior Center $49,065.96 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00175 100 Gas Tax Street $0.00 $1,393.86 $6,437.35 $70,803.42 $0.00 $0.00 $0.00 $0.00325 600 Airport $12,207.49 $0.00 $2,861.05 $0.00 $0.00 $0.00 $0.00 $0.00335 610 5800 Fixed Route $0.00 $139.39 $0.00 $0.00 $0.00 $57,564.26 $0.00 $0.00345 660 Water Operations $0.00 $1,951.41 $2,002.73 $0.00 $0.00 $0.00 $28,844.69 $0.00375 670-7000 Electric $0.00 $557.55 $24,318.89 $142,420.67 $0.00 $0.00 $0.00 $0.00380 670-7010 Generation & Transmission $0.00 $0.00 $1,430.52 $0.00 $0.00 $0.00 $0.00 $0.00410 680 Wastewater Operations $16,276.65 $1,951.41 $858.31 $0.00 $0.00 $0.00 $3,708.60 $0.00440 001-9600 Refuse $0.00 $5,854.23 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Prepared by Client Page 207
898
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 68: 704-3200 Building
Maintenance
Seq # Department Name Buildings
MaintainedSingle Use
City Hall City Yard Corp Yard
Warehouse
Police Station Fleet Maint
Office
Water Shop Community Ctr
530 Unallowable & Genl Govt $10,530.99 $0.00 $715.26 $0.00 $0.00 $0.00 $0.00 $0.00 Direct Bills $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00Total $257,439.60 $174,973.96 $51,808.57 $213,224.09 $244,149.72 $75,214.39 $32,553.30 $98,034.25 Prepared by Client Page 208
899
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 68: 704-3200 Building
Maintenance
Seq # Department Name Total
R Residual Costs $0.00
10 001-1000 City Council $12,249.3515 001-1200 City Manager $17,149.0917 001-1220 Public Information $2,449.8718 001-1230 Grants Management $2,449.8720 001-1300 Human Resources $9,799.4825 001-1400 City Clerk $4,899.7430 001-1900 Fiscal Services $26,948.5735 001-1910 Purchasing $9,799.4836 001-2060 TV Government Access $2,449.8766 702-3800 Fleet Maintenance $22,923.9067 703-3700 Information Systems Services $5,273.7868 704-3200 Building Maintenance $5,086.7671 761-3100 Account & Collection Service $22,301.8272 761-3110 Meter Reading & Service $11,150.9180 001-1210 Economic Development $2,787.7395 001-2200 Police $264,495.53 110 001-2400 Fire $85,810.49115 001-2700 Building & Safety $11,150.91120 001-2740 Code Enforcement $2,787.73125 001-2800 Planning $11,150.91130 001-3000 Engineering $11,150.91140 001-4000 Recreation $110,966.05145 001-4010 Aquatics $50,270.43155 001-4050 Senior Center $49,065.96175 100 Gas Tax Street $78,634.64325 600 Airport $15,068.53335 610 5800 Fixed Route $57,703.65345 660 Water Operations $32,798.83375 670-7000 Electric $167,297.11380 670-7010 Generation & Transmission $1,430.52410 680 Wastewater Operations $22,794.97440 001-9600 Refuse $5,854.23 Prepared by Client Page 209
900
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 68: 704-3200 Building
Maintenance
Seq # Department Name Total
530 Unallowable & Genl Govt $11,246.25
Direct Bills $0.00Total $1,147,397.88
Prepared by Client Page 210
901
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 705-4500 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.
Prepared by Client Page 211 902
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 69: 705-4500 Central
Services
Description Type Amount General Admin Central
Services- Fiscal
Central
ServicesPersonnel
Personnel Costs Salaries $0.00 $0.00 $0.00 $0.00 Fringe Benefits $0.00 $0.00 $0.00 $0.00Subtotal - Personnel Costs $0.00 0 0 0Services & Supplies Cost AMORTIZATION D $25,436.75 $0.00 $0.00 $0.00 BAD DEBT & DEPREC EXPENSE D -$2,191.56 $0.00 $0.00 $0.00 CAPITAL EXPENDITURES D $6,300.00 $0.00 $0.00 $0.00 CONTRACT SVC REPAIR/MAINT P $164,087.86 $0.00 $82,043.93 $82,043.93 CONTRACT SVC-PROFESSIONAL P $1,055,158.92 $0.00 $527,579.46 $527,579.46 CONTRACT SVC-RENTAL/LEASE D -$29,547.92 $0.00 $0.00 $0.00 CONTRACTUAL SERVICES P $17,045.52 $0.00 $8,522.76 $8,522.76 CONTRACTUAL SVC-UTILITIES P $188,331.10 $0.00 $94,165.55 $94,165.55 DEBT SERVICE - INTEREST D $2,110.96 $0.00 $0.00 $0.00 INTERFUND SERVICE PYMTS P $386,825.40 $0.00 $193,412.70 $193,412.70 INTERFUND TRANSFERS P $484,548.73 $0.00 $242,274.36 $242,274.36 MANAGEMENT AND SUPPORT P $13,837.20 $0.00 $6,918.60 $6,918.60 SUNDRY CHARGES/SPC PRGRMS P $13,861.51 $0.00 $6,930.76 $6,930.76Subtotal - Services & Supplies $2,325,804.47 $0.00 $1,161,848.12 $1,161,848.12Department Cost Total $2,325,804.47 $0.00 $1,161,848.12 $1,161,848.12Adjustments to Cost AMORTIZATION D -$25,436.75 $0.00 $0.00 $0.00 CAPITAL EXPENDITURES D -$6,300.00 $0.00 $0.00 $0.00 BAD DEBT & DEPREC EXPENSE D $2,191.56 $0.00 $0.00 $0.00 CONTRACT SVC-RENTAL/LEASE D $29,547.92 $0.00 $0.00 $0.00 DEBT SERVICE - INTEREST D -$2,110.96 $0.00 $0.00 $0.00Subtotal - Adjustments -$2,108.23 0 0 0Total Costs After Adjustments $2,323,696.24 $0.00 $1,161,848.12 $1,161,848.12General Admin Distribution $0.00 $0.00 $0.00 Prepared by Client Page 212
903
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 69: 705-4500 Central
Services
Description Type Amount General Admin Central
Services- Fiscal
Central
ServicesPersonnel
Grand Total $2,323,696.24 $0.00 $1,161,848.12 $1,161,848.12 Prepared by Client Page 213
904
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Expenditures) Seq. 69: 705-4500 Central Services
Seq # Department/Cost Pool First Incoming Second
Incoming
Central
Services- Fiscal
Central
ServicesPersonnel
10 Council Support - Fiscal $1,104.44 $1,261.51 $1,182.98 $1,182.98 Subtotal - 001-1000 City Council $1,104.44 $1,261.51 $1,182.98 $1,182.98 15 City Mgr Support-Fiscal $10,249.82 $3,411.03 $6,830.42 $6,830.42 Subtotal - 001-1200 City Manager $10,249.82 $3,411.03 $6,830.42 $6,830.42 25 City Clerk Support-Fiscal $370.98 $218.49 $294.73 $294.73 Subtotal - 001-1400 City Clerk $370.98 $218.49 $294.73 $294.73 30 Budget $7,690.07 $2,136.16 $4,913.12 $4,913.1230 Gen'l Accounting $1,979.85 $570.46 $1,275.15 $1,275.1530 Accounts Payable $5,385.90 $1,593.42 $3,489.66 $3,489.6630 Business License $2,157.99 $599.45 $1,378.72 $1,378.7230 AR (Non-Utility Billing) $2,968.66 $877.21 $1,922.93 $1,922.93 Subtotal - 001-1900 Fiscal Services $20,182.48 $5,776.70 $12,979.59 $12,979.59 35 # of POs $9,184.87 $2,564.58 $5,874.73 $5,874.7335 $ Amount of POs $13,782.25 $3,697.56 $8,739.90 $8,739.90 Subtotal - 001-1910 Purchasing $22,967.12 $6,262.14 $14,614.63 $14,614.63 63 Liability Insurance (Exp) $52,058.23 $1,939.27 $26,998.75 $26,998.75 Subtotal - 700-5040 LiabilityInsurance
$52,058.23 $1,939.27 $26,998.75 $26,998.75
65 Attorney Support $88,554.14 $5,267.48 $46,910.81 $46,910.81 Subtotal - 700-5300 City Attorney $88,554.14 $5,267.48 $46,910.81 $46,910.81 69 Central Services- Fiscal $0.00 $21,284.98 $10,642.49 $10,642.49 Subtotal - 705-4500 Central Services $0.00 $21,284.98 $10,642.49 $10,642.49 Total Incoming $195,487.21 $45,421.61 $120,454.41 $120,454.41C. Total Allocated $2,564,605.05 $1,282,302.53 $1,282,302.53 50% 50%
Prepared by Client Page 214
905
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Central Services- Fiscal Seq. 69: 705-4500 Central Services
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
5 001-0001 Non-Departmental 203,465.85 0.15% $1,847.07 $0.00 $1,847.07 $0.00 $1,847.07 10 001-1000 City Council 195,790.74 0.14% $1,777.39 $0.00 $1,777.39 $0.00 $1,777.3915 001-1200 City Manager 1,219,369.03 0.88% $11,069.45 $0.00 $11,069.45 $0.00 $11,069.4517 001-1220 Public Information 143,880.64 0.1% $1,306.15 $0.00 $1,306.15 $0.00 $1,306.1518 001-1230 Grants Management 137,722.42 0.1% $1,250.25 $0.00 $1,250.25 $0.00 $1,250.2520 001-1300 Human Resources 374,733.89 0.27% $3,401.84 $0.00 $3,401.84 $0.00 $3,401.8425 001-1400 City Clerk 185,205.24 0.13% $1,681.30 $0.00 $1,681.30 $0.00 $1,681.3026 001-1800 City Attorney 766,758.17 0.55% $6,960.64 $0.00 $6,960.64 $0.00 $6,960.6430 001-1900 Fiscal Services 1,772,346.93 1.28% $16,089.39 $0.00 $16,089.39 $0.00 $16,089.3935 001-1910 Purchasing 586,114.71 0.42% $5,320.76 $0.00 $5,320.76 $0.00 $5,320.7636 001-2060 TV Government Access 196,712.55 0.14% $1,785.76 $0.00 $1,785.76 $0.00 $1,785.7662 700-5030 Unemployment Insurance 51,470.69 0.04% $467.25 $0.00 $467.25 $0.00 $467.2563 700-5040 Liability Insurance 3,558,737.58 2.56% $32,306.27 $0.00 $32,306.27 $0.00 $32,306.2765 700-5300 City Attorney 1,102,543.23 0.79% $10,008.90 $0.00 $10,008.90 $0.00 $10,008.9066 702-3800 Fleet Maintenance 1,764,161.15 1.27% $16,015.08 $0.00 $16,015.08 $0.00 $16,015.0867 703-3700 Information Systems Services 1,604,626.66 1.16% $14,566.82 $0.00 $14,566.82 $0.00 $14,566.8268 704-3200 Building Maintenance 911,423.93 0.66% $8,273.92 $0.00 $8,273.92 $0.00 $8,273.9269 705-4500 Central Services 2,344,673.44 1.69% $21,284.98 $0.00 $21,284.98 $0.00 $21,284.9871 761-3100 Account & Collection Service 2,649,716.75 1.91% $24,054.17 $0.00 $24,054.17 $494.75 $24,548.9172 761-3110 Meter Reading & Service 615,822.54 0.44% $5,590.45 $0.00 $5,590.45 $114.98 $5,705.4380 001-1210 Economic Development 343,439.71 0.25% $3,117.75 $0.00 $3,117.75 $64.13 $3,181.8885 001-1500 Elections 383.40 0% $3.48 $0.00 $3.48 $0.07 $3.5595 001-2200 Police 12,787,907.17 9.22% $116,088.80 $0.00 $116,088.80 $2,387.72 $118,476.52 100 001-2210 Dispatch 1,296,965.41 0.93% $11,773.87 $0.00 $11,773.87 $242.17 $12,016.04105 001-2300 Animal Control 279,184.55 0.2% $2,534.44 $0.00 $2,534.44 $52.13 $2,586.57110 001-2400 Fire 3,882,928.46 2.8% $35,249.28 $0.00 $35,249.28 $725.01 $35,974.29115 001-2700 Building & Safety 1,397,301.95 1.01% $12,684.73 $0.00 $12,684.73 $260.90 $12,945.63120 001-2740 Code Enforcement 581,490.21 0.42% $5,278.78 $0.00 $5,278.78 $108.57 $5,387.35125 001-2800 Planning 1,076,844.26 0.78% $9,775.61 $0.00 $9,775.61 $201.07 $9,976.67130 001-3000 Engineering 2,122,842.18 1.53% $19,271.19 $0.00 $19,271.19 $396.37 $19,667.56135 001-3600 Parks 1,232,819.27 0.89% $11,191.55 $0.00 $11,191.55 $230.19 $11,421.74140 001-4000 Recreation 1,040,921.74 0.75% $9,449.50 $0.00 $9,449.50 $194.36 $9,643.86 Prepared by Client Page 215
906
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Central Services- Fiscal Seq. 69: 705-4500 Central Services
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
145 001-4010 Aquatics 350,135.19 0.25% $3,178.53 $0.00 $3,178.53 $65.38 $3,243.91150 001-4020 Day Care 30,059.07 0.02% $272.88 $0.00 $272.88 $5.61 $278.49155 001-4050 Senior Center 199,545.96 0.14% $1,811.48 $0.00 $1,811.48 $37.26 $1,848.74160 001-5400 Community Enhancement 160,658.34 0.12% $1,458.46 $0.00 $1,458.46 $30.00 $1,488.46165 002 Developer Deposit Fund 540,124.83 0.39% $4,903.26 $0.00 $4,903.26 $100.85 $5,004.11170 005 SA Adminstration 2,512.44 0% $22.81 $0.00 $22.81 $0.47 $23.28175 100 Gas Tax Street 2,462,459.43 1.77% $22,354.24 $0.00 $22,354.24 $459.78 $22,814.02180 101 Measure A Street 1,414,405.54 1.02% $12,839.99 $0.00 $12,839.99 $264.09 $13,104.09185 102 RMRA (SB1) Gas Tax 762,549.03 0.55% $6,922.43 $0.00 $6,922.43 $142.38 $7,064.81190 110 C.D.B.G. 95,274.32 0.07% $864.90 $0.00 $864.90 $17.79 $882.69200 132 Air Quality Improvement 18,524.48 0.01% $168.17 $0.00 $168.17 $3.46 $171.62210 148 Supplemental Law Enforcement 21,051.74 0.02% $191.11 $0.00 $191.11 $3.93 $195.04215 150 State Park Bond Act 28.52 0% $0.26 $0.00 $0.26 $0.01 $0.26220 200 Special Donations 1,305.96 0% $11.86 $0.00 $11.86 $0.24 $12.10230 201-4050 Senior Center 1,622.90 0% $14.73 $0.00 $14.73 $0.30 $15.04235 201-4060 Senior Center Advisory Board 442.02 0% $4.01 $0.00 $4.01 $0.08 $4.10240 202 Animal Control Reserve 28.52 0% $0.26 $0.00 $0.26 $0.01 $0.26245 203 Police Volunteer 199.36 0% $1.81 $0.00 $1.81 $0.04 $1.85247 222 American Rescue Plan Act 2,599,126.84 1.87% $23,594.91 $0.00 $23,594.91 $485.30 $24,080.21265 370 Area Police Computer (001) 191.85 0% $1.74 $0.00 $1.74 $0.04 $1.78270 375 Fair Oaks #2004-1 Debt Service 191,476.17 0.14% $1,738.22 $0.00 $1,738.22 $35.75 $1,773.98275 376 Cameo Homes (001) 310.00 0% $2.81 $0.00 $2.81 $0.06 $2.87280 400 Police Facilities Development 193.88 0% $1.76 $0.00 $1.76 $0.04 $1.80285 410 Fire Facility Development 210.96 0% $1.92 $0.00 $1.92 $0.04 $1.95290 420 Traffic Control Facility 7,559.16 0.01% $68.62 $0.00 $68.62 $1.41 $70.03300 430 General Facilities 163,011.51 0.12% $1,479.82 $0.00 $1,479.82 $30.44 $1,510.26310 444 Wilson Median 136.84 0% $1.24 $0.00 $1.24 $0.03 $1.27315 451 Park Development 293,986.12 0.21% $2,668.81 $0.00 $2,668.81 $54.89 $2,723.70320 470 Capital Improvement 88.40 0% $0.80 $0.00 $0.80 $0.02 $0.82325 600 Airport 504,052.77 0.36% $4,575.80 $0.00 $4,575.80 $94.12 $4,669.91335 610 5800 Fixed Route 3,700,651.16 2.67% $33,594.56 $0.00 $33,594.56 $690.97 $34,285.54340 610 5850 Dial-A-Ride 455,574.88 0.33% $4,135.72 $0.00 $4,135.72 $85.06 $4,220.78 Prepared by Client Page 216
907
Allocation Basis Units: Total Operating Budget
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Central Services- Fiscal Seq. 69: 705-4500 Central Services
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
345 660 Water Operations 13,053,659.13 9.41% $118,501.30 $0.00 $118,501.30 $2,437.34 $120,938.64350 661 Water Capital Facility Fee 1,920,460.61 1.38% $17,433.97 $0.00 $17,433.97 $358.58 $17,792.55355 662 Irrigation Water 2,472.46 0% $22.45 $0.00 $22.45 $0.46 $22.91360 663 BUA Water Capital Project 0.01 0% $0.00 $0.00 $0.00 $0.00 $0.00365 669 BUA Water Debt Service 691,281.84 0.5% $6,275.47 $0.00 $6,275.47 $129.07 $6,404.54375 670-7000 Electric 19,296,748.73 13.91% $175,176.15 $0.00 $175,176.15 $3,603.03 $178,779.18380 670-7010 Generation & Transmission 22,538,256.14 16.24% $204,602.60 $0.00 $204,602.60 $4,208.28 $208,810.88390 673 Electric Improvement 4,254,170.20 3.07% $38,619.42 $0.00 $38,619.42 $794.33 $39,413.74395 674 2007/2015 Elec Rev Bond Project 24,238.13 0.02% $220.03 $0.00 $220.03 $4.53 $224.56400 675 Public Benefit 564,420.35 0.41% $5,123.82 $0.00 $5,123.82 $105.39 $5,229.20405 678 2007 Elec Rev Bond Debt Service 986,371.34 0.71% $8,954.29 $0.00 $8,954.29 $184.17 $9,138.46410 680 Wastewater Operations 5,151,131.35 3.71% $46,762.04 $0.00 $46,762.04 $961.80 $47,723.85415 681 Wastewater Capital Facility Fees 42,993.09 0.03% $390.29 $0.00 $390.29 $8.03 $398.32420 682 Wastewater Tertiary 1,782.49 0% $16.18 $0.00 $16.18 $0.33 $16.51425 683 BUA WWtr Capital Project 2,313.63 0% $21.00 $0.00 $21.00 $0.43 $21.44435 689 BUA Wastewater Debt Service 54,710.31 0.04% $496.66 $0.00 $496.66 $10.22 $506.88440 001-9600 Refuse 1,058,891.78 0.76% $9,612.63 $0.00 $9,612.63 $197.71 $9,810.35475 805 Redevelopment Obligation Retirement Fund
2,421,960.12 1.75% $21,986.59 $0.00 $21,986.59 $452.22 $22,438.81 480 810 Successor Housing Agency 748,804.26 0.54% $6,797.66 $0.00 $6,797.66 $139.81 $6,937.47485 830 Debt Service 944,943.63 0.68% $8,578.21 $0.00 $8,578.21 $176.44 $8,754.65490 840 BEA Capital Project 73,761.58 0.05% $669.61 $0.00 $669.61 $13.77 $683.38495 841 BEA L/M Capital Project 45.60 0% $0.41 $0.00 $0.41 $0.01 $0.42500 850 Successor Agency 15,132.00 0.01% $137.37 $0.00 $137.37 $2.83 $140.19530 Unallowable & Genl Govt 4,497,556.24 3.24% $40,828.88 $0.00 $40,828.88 $839.77 $41,668.65 SubTotal 138,751,907.66 100% $1,259,591.72 $0.00 $1,259,591.72 $22,710.80 $1,282,302.53Direct Bills $0.00 $0.00Total $1,259,591.72 $1,282,302.53 Prepared by Client Page 217
908
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: Central Services- Personnel Seq. 69: 705-4500 Central Services
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
10 001-1000 City Council 5.00 2.31% $29,069.74 $0.00 $29,069.74 $0.00 $29,069.7415 001-1200 City Manager 7.00 3.23% $40,697.63 $0.00 $40,697.63 $0.00 $40,697.6317 001-1220 Public Information 1.00 0.46% $5,813.95 $0.00 $5,813.95 $0.00 $5,813.9518 001-1230 Grants Management 1.00 0.46% $5,813.95 $0.00 $5,813.95 $0.00 $5,813.9520 001-1300 Human Resources 4.00 1.85% $23,255.79 $0.00 $23,255.79 $0.00 $23,255.7925 001-1400 City Clerk 2.00 0.92% $11,627.89 $0.00 $11,627.89 $0.00 $11,627.8930 001-1900 Fiscal Services 11.00 5.08% $63,953.42 $0.00 $63,953.42 $0.00 $63,953.4235 001-1910 Purchasing 4.00 1.85% $23,255.79 $0.00 $23,255.79 $0.00 $23,255.7936 001-2060 TV Government Access 1.00 0.46% $5,813.95 $0.00 $5,813.95 $0.00 $5,813.9562 700-5030 Unemployment Insurance 0.25 0.12% $1,453.49 $0.00 $1,453.49 $0.00 $1,453.4963 700-5040 Liability Insurance 0.85 0.39% $4,941.86 $0.00 $4,941.86 $0.00 $4,941.8666 702-3800 Fleet Maintenance 4.00 1.85% $23,255.79 $0.00 $23,255.79 $0.00 $23,255.7967 703-3700 Information Systems Services 4.00 1.85% $23,255.79 $0.00 $23,255.79 $0.00 $23,255.7968 704-3200 Building Maintenance 3.00 1.38% $17,441.84 $0.00 $17,441.84 $0.00 $17,441.8471 761-3100 Account & Collection Service 8.00 3.69% $46,511.58 $0.00 $46,511.58 $1,077.94 $47,589.5272 761-3110 Meter Reading & Service 4.00 1.85% $23,255.79 $0.00 $23,255.79 $538.97 $23,794.7680 001-1210 Economic Development 1.00 0.46% $5,813.95 $0.00 $5,813.95 $134.74 $5,948.6995 001-2200 Police 39.00 18% $226,743.95 $0.00 $226,743.95 $5,254.95 $231,998.90 100 001-2210 Dispatch 6.00 2.77% $34,883.68 $0.00 $34,883.68 $808.45 $35,692.14105 001-2300 Animal Control 1.00 0.46% $5,813.95 $0.00 $5,813.95 $134.74 $5,948.69115 001-2700 Building & Safety 4.00 1.85% $23,255.79 $0.00 $23,255.79 $538.97 $23,794.76120 001-2740 Code Enforcement 1.00 0.46% $5,813.95 $0.00 $5,813.95 $134.74 $5,948.69125 001-2800 Planning 4.00 1.85% $23,255.79 $0.00 $23,255.79 $538.97 $23,794.76130 001-3000 Engineering 4.00 1.85% $23,255.79 $0.00 $23,255.79 $538.97 $23,794.76135 001-3600 Parks 3.00 1.38% $17,441.84 $0.00 $17,441.84 $404.23 $17,846.07140 001-4000 Recreation 7.50 3.46% $43,604.61 $0.00 $43,604.61 $1,010.57 $44,615.17145 001-4010 Aquatics 4.95 2.28% $28,779.04 $0.00 $28,779.04 $666.97 $29,446.01155 001-4050 Senior Center 1.00 0.46% $5,813.95 $0.00 $5,813.95 $134.74 $5,948.69175 100 Gas Tax Street 5.00 2.31% $29,069.74 $0.00 $29,069.74 $673.71 $29,743.45325 600 Airport 2.00 0.92% $11,627.89 $0.00 $11,627.89 $269.48 $11,897.38335 610 5800 Fixed Route 12.00 5.54% $69,767.37 $0.00 $69,767.37 $1,616.91 $71,384.28340 610 5850 Dial-A-Ride 1.00 0.46% $5,813.95 $0.00 $5,813.95 $134.74 $5,948.69 Prepared by Client Page 218
909
Allocation Basis Units: # of FTEs
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 2: Central Services- Personnel Seq. 69: 705-4500 Central Services
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
345 660 Water Operations 21.00 9.69% $122,092.90 $0.00 $122,092.90 $2,829.59 $124,922.48375 670-7000 Electric 30.00 13.85% $174,418.42 $0.00 $174,418.42 $4,042.27 $178,460.69380 670-7010 Generation & Transmission 1.00 0.46% $5,813.95 $0.00 $5,813.95 $134.74 $5,948.69410 680 Wastewater Operations 4.00 1.85% $23,255.79 $0.00 $23,255.79 $538.97 $23,794.76440 001-9600 Refuse 2.10 0.97% $12,209.29 $0.00 $12,209.29 $282.96 $12,492.25530 Unallowable & Genl Govt 2.00 0.92% $11,627.89 $0.00 $11,627.89 $269.48 $11,897.38 SubTotal 216.65 100% $1,259,591.72 $0.00 $1,259,591.72 $22,710.80 $1,282,302.53Direct Bills $0.00 $0.00Total $1,259,591.72 $1,282,302.53 Prepared by Client Page 219
910
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 69: 705-4500 Central
Services
Seq # Department Name Central
Services- Fiscal
Central
ServicesPersonnel
Total
R Residual Costs $0.00 $0.00 $0.00
5 001-0001 Non-Departmental $1,847.07 $0.00 $1,847.07
10 001-1000 City Council $1,777.39 $29,069.74 $30,847.1315 001-1200 City Manager $11,069.45 $40,697.63 $51,767.0817 001-1220 Public Information $1,306.15 $5,813.95 $7,120.1018 001-1230 Grants Management $1,250.25 $5,813.95 $7,064.1920 001-1300 Human Resources $3,401.84 $23,255.79 $26,657.6325 001-1400 City Clerk $1,681.30 $11,627.89 $13,309.1926 001-1800 City Attorney $6,960.64 $0.00 $6,960.6430 001-1900 Fiscal Services $16,089.39 $63,953.42 $80,042.8135 001-1910 Purchasing $5,320.76 $23,255.79 $28,576.5536 001-2060 TV Government Access $1,785.76 $5,813.95 $7,599.7162 700-5030 Unemployment Insurance $467.25 $1,453.49 $1,920.7463 700-5040 Liability Insurance $32,306.27 $4,941.86 $37,248.1265 700-5300 City Attorney $10,008.90 $0.00 $10,008.9066 702-3800 Fleet Maintenance $16,015.08 $23,255.79 $39,270.8767 703-3700 Information Systems Services $14,566.82 $23,255.79 $37,822.6168 704-3200 Building Maintenance $8,273.92 $17,441.84 $25,715.7669 705-4500 Central Services $21,284.98 $0.00 $21,284.9871 761-3100 Account & Collection Service $24,548.91 $47,589.52 $72,138.4372 761-3110 Meter Reading & Service $5,705.43 $23,794.76 $29,500.1980 001-1210 Economic Development $3,181.88 $5,948.69 $9,130.5785 001-1500 Elections $3.55 $0.00 $3.5595 001-2200 Police $118,476.52 $231,998.90 $350,475.42 100 001-2210 Dispatch $12,016.04 $35,692.14 $47,708.17105 001-2300 Animal Control $2,586.57 $5,948.69 $8,535.26110 001-2400 Fire $35,974.29 $0.00 $35,974.29115 001-2700 Building & Safety $12,945.63 $23,794.76 $36,740.39120 001-2740 Code Enforcement $5,387.35 $5,948.69 $11,336.04125 001-2800 Planning $9,976.67 $23,794.76 $33,771.43130 001-3000 Engineering $19,667.56 $23,794.76 $43,462.32135 001-3600 Parks $11,421.74 $17,846.07 $29,267.81140 001-4000 Recreation $9,643.86 $44,615.17 $54,259.03 Prepared by Client Page 220
911
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 69: 705-4500 Central
Services
Seq # Department Name Central
Services- Fiscal
Central
ServicesPersonnel
Total
145 001-4010 Aquatics $3,243.91 $29,446.01 $32,689.92150 001-4020 Day Care $278.49 $0.00 $278.49155 001-4050 Senior Center $1,848.74 $5,948.69 $7,797.43160 001-5400 Community Enhancement $1,488.46 $0.00 $1,488.46165 002 Developer Deposit Fund $5,004.11 $0.00 $5,004.11170 005 SA Adminstration $23.28 $0.00 $23.28175 100 Gas Tax Street $22,814.02 $29,743.45 $52,557.47180 101 Measure A Street $13,104.09 $0.00 $13,104.09185 102 RMRA (SB1) Gas Tax $7,064.81 $0.00 $7,064.81190 110 C.D.B.G. $882.69 $0.00 $882.69200 132 Air Quality Improvement $171.62 $0.00 $171.62210 148 Supplemental Law Enforcement $195.04 $0.00 $195.04215 150 State Park Bond Act $0.26 $0.00 $0.26220 200 Special Donations $12.10 $0.00 $12.10230 201-4050 Senior Center $15.04 $0.00 $15.04235 201-4060 Senior Center Advisory Board $4.10 $0.00 $4.10240 202 Animal Control Reserve $0.26 $0.00 $0.26245 203 Police Volunteer $1.85 $0.00 $1.85247 222 American Rescue Plan Act $24,080.21 $0.00 $24,080.21265 370 Area Police Computer (001) $1.78 $0.00 $1.78270 375 Fair Oaks #2004-1 Debt Service $1,773.98 $0.00 $1,773.98275 376 Cameo Homes (001) $2.87 $0.00 $2.87280 400 Police Facilities Development $1.80 $0.00 $1.80285 410 Fire Facility Development $1.95 $0.00 $1.95290 420 Traffic Control Facility $70.03 $0.00 $70.03300 430 General Facilities $1,510.26 $0.00 $1,510.26310 444 Wilson Median $1.27 $0.00 $1.27315 451 Park Development $2,723.70 $0.00 $2,723.70320 470 Capital Improvement $0.82 $0.00 $0.82325 600 Airport $4,669.91 $11,897.38 $16,567.29335 610 5800 Fixed Route $34,285.54 $71,384.28 $105,669.81340 610 5850 Dial-A-Ride $4,220.78 $5,948.69 $10,169.47345 660 Water Operations $120,938.64 $124,922.48 $245,861.12 Prepared by Client Page 221
912
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 69: 705-4500 Central
Services
Seq # Department Name Central
Services- Fiscal
Central
ServicesPersonnel
Total
350 661 Water Capital Facility Fee $17,792.55 $0.00 $17,792.55355 662 Irrigation Water $22.91 $0.00 $22.91360 663 BUA Water Capital Project $0.00 $0.00 $0.00365 669 BUA Water Debt Service $6,404.54 $0.00 $6,404.54375 670-7000 Electric $178,779.18 $178,460.69 $357,239.87380 670-7010 Generation & Transmission $208,810.88 $5,948.69 $214,759.57390 673 Electric Improvement $39,413.74 $0.00 $39,413.74395 674 2007/2015 Elec Rev Bond Project $224.56 $0.00 $224.56400 675 Public Benefit $5,229.20 $0.00 $5,229.20405 678 2007 Elec Rev Bond Debt Service $9,138.46 $0.00 $9,138.46410 680 Wastewater Operations $47,723.85 $23,794.76 $71,518.60415 681 Wastewater Capital Facility Fees $398.32 $0.00 $398.32420 682 Wastewater Tertiary $16.51 $0.00 $16.51425 683 BUA WWtr Capital Project $21.44 $0.00 $21.44435 689 BUA Wastewater Debt Service $506.88 $0.00 $506.88440 001-9600 Refuse $9,810.35 $12,492.25 $22,302.60475 805 Redevelopment Obligation Retirement Fund
$22,438.81 $0.00 $22,438.81
480 810 Successor Housing Agency $6,937.47 $0.00 $6,937.47485 830 Debt Service $8,754.65 $0.00 $8,754.65490 840 BEA Capital Project $683.38 $0.00 $683.38495 841 BEA L/M Capital Project $0.42 $0.00 $0.42500 850 Successor Agency $140.19 $0.00 $140.19530 Unallowable & Genl Govt $41,668.65 $11,897.38 $53,566.03 Direct Bills $0.00 $0.00 $0.00Total $1,282,302.53 $1,282,302.53 $2,564,605.05 Prepared by Client Page 222
913
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 761-3100 Account & Collection Service
Nature and Extent of Services
The Utility Billing Department is comprised of 2 divisions offering billing, accounting, and collection services as well as meter reading services to the Water, Wastewater, and Electric Departments of the City.
Utility Billing Accounting and Collections costs are distributed by the following function:
Utility Billing Accounting and Collections - Costs have been allocated based on number of utility accounts per Enterprise department.
Prepared by Client Page 223 914
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 71: 761-3100 Account &
Collection Service
Description Type Amount General Admin Account &
Collection Svc
Personnel Costs Salaries $0.00 $0.00 $0.00 Fringe Benefits S $425,696.25 $0.00 $425,696.25Subtotal - Personnel Costs $425,696.25 $0.00 $425,696.25Services & Supplies Cost AMORTIZATION D $4,424.12 $0.00 $0.00 BAD DEBT & DEPREC EXPENSE D $32,100.23 $0.00 $0.00 CONTRA EXPENDITURE D -$80,434.21 $0.00 $0.00 CONTRACT SVC REPAIR/MAINT S $10,988.03 $0.00 $10,988.03 CONTRACT SVC-EMPLOYEE SPC S $1,560.26 $0.00 $1,560.26 CONTRACT SVC-PROFESSIONAL S $42,302.26 $0.00 $42,302.26 CONTRACT SVC-RENTAL/LEASE D -$6,931.30 $0.00 $0.00 CONTRACTUAL SERVICES S $380,712.87 $0.00 $380,712.87 CONTRACTUAL SVC-UTILITIES S $977.80 $0.00 $977.80 DEBT SERVICE - INTEREST D $134.79 $0.00 $0.00 INTERFUND SERVICE PYMTS S $287,645.52 $0.00 $287,645.52 INTERNAL SERVICE FUNDS S $9,675.27 $0.00 $9,675.27 NONCAPITALIZED ASSETS S $1,789.16 $0.00 $1,789.16 SALARY & WAGES S1 $775,195.84 $0.00 $775,195.84 SUNDRY CHARGES/SPC PRGRMS S $7,617.92 $0.00 $7,617.92 SUNDRY CHARGES/SPC PROGRM S $0.00 $0.00 $0.00Subtotal - Services & Supplies $1,467,758.56 $0.00 $1,518,464.93Department Cost Total $1,893,454.81 $0.00 $1,944,161.18Adjustments to Cost AMORTIZATION D -$4,424.12 $0.00 $0.00 CONTRA EXPENDITURE D $80,434.21 $0.00 $0.00 BAD DEBT & DEPREC EXPENSE D -$32,100.23 $0.00 $0.00 CONTRACT SVC-RENTAL/LEASE D $6,931.30 $0.00 $0.00 DEBT SERVICE - INTEREST D -$134.79 $0.00 $0.00Subtotal - Adjustments $50,706.37 0 0 Prepared by Client Page 224
915
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 71: 761-3100 Account &
Collection Service
Description Type Amount General Admin Account &
Collection Svc
Total Costs After Adjustments $1,944,161.18 $0.00 $1,944,161.18General Admin Distribution $0.00 $0.00Grand Total $1,944,161.18 $0.00 $1,944,161.18 Prepared by Client Page 225
916
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 71: 761-3100 Account & Collection Service
Seq # Department/Cost Pool First Incoming Second
Incoming
Account &
Collection Svc
10 Council Support - Fiscal $1,248.13 $1,425.64 $2,673.7710 Council Support - Personnel $2,413.41 $2,813.64 $5,227.0510 Council Support-Agendas $1,089.30 $1,313.62 $2,402.92 Subtotal - 001-1000 City Council $4,750.84 $5,552.90 $10,303.74 15 City Mgr Support-Fiscal $11,583.33 $3,854.81 $15,438.1315 City Mgt Support-Personnel $22,397.73 $7,798.74 $30,196.47 Subtotal - 001-1200 City Manager $33,981.06 $11,653.54 $45,634.60 17 Public Information $5,460.87 $1,558.50 $7,019.38
Subtotal - 001-1220 PublicInformation
$5,460.87 $1,558.50 $7,019.38
18 Grants Mgmt $1.60 $0.47 $2.07
Subtotal - 001-1230 GrantsManagement
$1.60 $0.47 $2.07
20 HR Support $14,577.21 $17,342.95 $31,920.16
Subtotal - 001-1300 HumanResources
$14,577.21 $17,342.95 $31,920.16
25 City Clerk Support-Fiscal $419.24 $246.92 $666.1625 City Clerk Support-Personnel $810.66 $516.67 $1,327.3325 City Clerk Support-Agendas $1,829.47 $1,341.60 $3,171.07 Subtotal - 001-1400 City Clerk $3,059.37 $2,105.18 $5,164.55 26 001-1800 City Attorney $27,264.59 $1,186.37 $28,450.96 Subtotal - 001-1800 City Attorney $27,264.59 $1,186.37 $28,450.96 30 Budget $8,690.55 $2,414.08 $11,104.6330 Gen'l Accounting $5,549.91 $1,599.10 $7,149.0130 Payroll $10,361.66 $3,237.88 $13,599.5430 Accounts Payable $6,622.95 $1,959.40 $8,582.3530 Business License $2,438.75 $677.44 $3,116.1930 AR (Non-Utility Billing) $3,837.26 $1,133.87 $4,971.13 Subtotal - 001-1900 Fiscal Services $37,501.08 $11,021.77 $48,522.85 35 # of POs $17,299.12 $4,830.23 $22,129.3535 $ Amount of POs $2,469.32 $662.48 $3,131.79 Subtotal - 001-1910 Purchasing $19,768.44 $5,492.71 $25,261.14 36 001-2060 TV Government Access $7,903.76 $2,663.88 $10,567.65 Subtotal - 001-2060 TV GovernmentAccess
$7,903.76 $2,663.88 $10,567.65
Prepared by Client Page 226
917
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 71: 761-3100 Account & Collection Service
Seq # Department/Cost Pool First Incoming Second
Incoming
Account &
Collection Svc
62 Unemployment Ins $4,493.89 $708.72 $5,202.61
Subtotal - 700-5030 UnemploymentInsurance
$4,493.89 $708.72 $5,202.61
63 Liability Insurance (Exp) $58,831.03 $2,191.58 $61,022.6163 Liability Insurance (FTE) $31,764.61 $1,589.05 $33,353.66 Subtotal - 700-5040 LiabilityInsurance
$90,595.64 $3,780.63 $94,376.27
65 # of FTEs $58,548.63 $0.00 $58,548.63
Subtotal - 700-5300 City Attorney $58,548.63 $0.00 $58,548.63 67 Info Services Support $69,155.29 $7,856.19 $77,011.4867 Phone Support $10,510.43 $1,107.55 $11,617.9867 Security $20,473.85 $3,780.42 $24,254.27 Subtotal - 703-3700 InformationSystems Services
$100,139.57 $12,744.15 $112,883.73
68 City Hall $19,598.96 $2,702.86 $22,301.82
Subtotal - 704-3200 BuildingMaintenance
$19,598.96 $2,702.86 $22,301.82
69 Central Services- Fiscal $24,054.17 $494.75 $24,548.9169 Central Services- Personnel $46,511.58 $1,077.94 $47,589.52 Subtotal - 705-4500 Central Services $70,565.74 $1,572.69 $72,138.43 Total Incoming $498,211.26 $80,087.33 $578,298.59C. Total Allocated $2,522,459.77 $2,522,459.77 100%
Prepared by Client Page 227
918
Allocation Basis Units: # of Utility Billing Accounts
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Account & Collection Svc Seq. 71: 761-3100 Account & Collection Service
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
345 660 Water Operations 16,174 39.22% $957,995.19 $0.00 $957,995.19 $31,413.42 $989,408.62375 670-7000 Electric 13,357 32.39% $791,142.69 $0.00 $791,142.69 $25,942.20 $817,084.88410 680 Wastewater Operations 11,704 28.38% $693,234.56 $0.00 $693,234.56 $22,731.71 $715,966.27 SubTotal 41,235 100% $2,442,372.44 $0.00 $2,442,372.44 $80,087.33 $2,522,459.77Direct Bills $0.00 $0.00Total $2,442,372.44 $2,522,459.77 Prepared by Client Page 228
919
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 71: 761-3100 Account &
Collection Service
Seq # Department Name Account &
Collection Svc
Total
R Residual Costs $0.00 $0.00
345 660 Water Operations $989,408.62 $989,408.62375 670-7000 Electric $817,084.88 $817,084.88410 680 Wastewater Operations $715,966.27 $715,966.27 Direct Bills $0.00 $0.00Total $2,522,459.77 $2,522,459.77 Prepared by Client Page 229
920
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual Expenses 03/14/25 761-3110 Meter Reading & Service
Nature and Extent of Services
The Utility Billing Department is comprised of 2 divisions offering billing, accounting, and collection services as well as meter reading services to the Water, Wastewater, and Electric Departments of the City.
Utility Billing Meter Reading and Services costs are distributed by the following function:
Utility Billing Meter Reading and Services - Costs have been allocated based on number of utility accounts per Enterprise department.
Prepared by Client Page 230 921
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 72: 761-3110 Meter Reading
& Service
Description Type Amount General Admin Meter Reading
& Svc
Personnel Costs Salaries $0.00 $0.00 $0.00 Fringe Benefits S $188,574.93 $0.00 $188,574.93Subtotal - Personnel Costs $188,574.93 $0.00 $188,574.93Services & Supplies Cost AMORTIZATION D $1,363.10 $0.00 $0.00 BAD DEBT & DEPREC EXPENSE D $503.25 $0.00 $0.00 CONTRACT SVC REPAIR/MAINT S $3,024.99 $0.00 $3,024.99 CONTRACT SVC-EMPLOYEE SPC S $5,511.67 $0.00 $5,511.67 CONTRACT SVC-RENTAL/LEASE D -$6,931.30 $0.00 $0.00 CONTRACTUAL SERVICES S $320.00 $0.00 $320.00 CONTRACTUAL SVC-UTILITIES S $3,002.88 $0.00 $3,002.88 DEBT SERVICE - INTEREST D $35.75 $0.00 $0.00 INTERFUND SERVICE PYMTS S $104,090.20 $0.00 $104,090.20 INTERNAL SERVICE FUNDS S $2,448.56 $0.00 $2,448.56 NONCAPITALIZED ASSETS S $3,878.79 $0.00 $3,878.79 SALARY & WAGES S1 $300,288.40 $0.00 $300,288.40 SUNDRY CHARGES/SPC PRGRMS S $6,551.26 $0.00 $6,551.26 SUPPLIES-TECHNICAL SPLS S $0.00 $0.00 $0.00Subtotal - Services & Supplies $424,087.55 $0.00 $429,116.75Department Cost Total $612,662.48 $0.00 $617,691.68Adjustments to Cost AMORTIZATION D -$1,363.10 $0.00 $0.00 BAD DEBT & DEPREC EXPENSE D -$503.25 $0.00 $0.00 CONTRACT SVC-RENTAL/LEASE D $6,931.30 $0.00 $0.00 DEBT SERVICE - INTEREST D -$35.75 $0.00 $0.00Subtotal - Adjustments $5,029.20 0 0Total Costs After Adjustments $617,691.68 $0.00 $617,691.68General Admin Distribution $0.00 $0.00 Prepared by Client Page 231
922
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
A. Department Costs Seq. 72: 761-3110 Meter Reading
& Service
Description Type Amount General Admin Meter Reading
& Svc
Grand Total $617,691.68 $0.00 $617,691.68
Prepared by Client Page 232
923
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 72: 761-3110 Meter Reading & Service
Seq # Department/Cost Pool First Incoming Second
Incoming
Meter Reading
& Svc
10 Council Support - Fiscal $290.08 $331.33 $621.4110 Council Support - Personnel $1,206.70 $1,406.82 $2,613.53 Subtotal - 001-1000 City Council $1,496.78 $1,738.15 $3,234.94 15 City Mgr Support-Fiscal $2,692.09 $895.90 $3,587.9915 City Mgt Support-Personnel $11,198.87 $3,899.37 $15,098.23 Subtotal - 001-1200 City Manager $13,890.96 $4,795.27 $18,686.22 17 Public Information $2,730.44 $779.25 $3,509.69
Subtotal - 001-1220 PublicInformation
$2,730.44 $779.25 $3,509.69
20 HR Support $7,288.61 $8,671.47 $15,960.08
Subtotal - 001-1300 HumanResources
$7,288.61 $8,671.47 $15,960.08
25 City Clerk Support-Fiscal $97.44 $57.39 $154.8225 City Clerk Support-Personnel $405.33 $258.34 $663.66 Subtotal - 001-1400 City Clerk $502.77 $315.72 $818.49
26 001-1800 City Attorney $13,632.30 $593.18 $14,225.48 Subtotal - 001-1800 City Attorney $13,632.30 $593.18 $14,225.48 30 Budget $2,019.78 $561.06 $2,580.8430 Gen'l Accounting $2,079.90 $599.28 $2,679.1830 Payroll $5,180.83 $1,618.94 $6,799.7730 Accounts Payable $2,093.46 $619.35 $2,712.8130 Business License $566.79 $157.44 $724.2430 AR (Non-Utility Billing) $1,264.43 $373.63 $1,638.05 Subtotal - 001-1900 Fiscal Services $13,205.19 $3,929.70 $17,134.89 35 # of POs $4,846.01 $1,353.09 $6,199.1035 $ Amount of POs $274.60 $73.67 $348.27 Subtotal - 001-1910 Purchasing $5,120.60 $1,426.76 $6,547.37 36 001-2060 TV Government Access $3,951.88 $1,331.94 $5,283.82 Subtotal - 001-2060 TV GovernmentAccess
$3,951.88 $1,331.94 $5,283.82
63 Liability Insurance (Exp) $13,672.96 $509.35 $14,182.3163 Liability Insurance (FTE) $15,882.30 $794.53 $16,676.83 Subtotal - 700-5040 LiabilityInsurance
$29,555.27 $1,303.87 $30,859.14
65 # of FTEs $29,274.31 $0.00 $29,274.31
Prepared by Client Page 233
924
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
B. Incoming Costs (Default Spread Salary) Seq. 72: 761-3110 Meter Reading & Service
Seq # Department/Cost Pool First Incoming Second
Incoming
Meter Reading
& Svc
Subtotal - 700-5300 City Attorney $29,274.31 $0.00 $29,274.31 66 Vehicle Maintenance $6,740.44 $1,283.39 $8,023.8366 CNG Gas Contract $11,134.84 $1,730.50 $12,865.35 Subtotal - 702-3800 FleetMaintenance
$17,875.28 $3,013.89 $20,889.17
67 Info Services Support $7,279.50 $826.97 $8,106.4767 Phone Support $4,379.35 $461.48 $4,840.8267 Security $10,236.92 $1,890.21 $12,127.13 Subtotal - 703-3700 InformationSystems Services
$21,895.77 $3,178.65 $25,074.43
68 City Hall $9,799.48 $1,351.43 $11,150.91
Subtotal - 704-3200 BuildingMaintenance
$9,799.48 $1,351.43 $11,150.91
69 Central Services- Fiscal $5,590.45 $114.98 $5,705.4369 Central Services- Personnel $23,255.79 $538.97 $23,794.76 Subtotal - 705-4500 Central Services $28,846.24 $653.95 $29,500.19 Total Incoming $199,065.86 $33,083.26 $232,149.13C. Total Allocated $849,840.81 $849,840.81 100%
Prepared by Client Page 234
925
Allocation Basis Units: # of Utility Billing Accounts
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation DetailsCost Pool 1: Meter Reading & Svc Seq. 72: 761-3110 Meter Reading & Service
Seq # Department Name Units Allocation
Percent
First Allocation Direct Billed Department
Allocation
Second
Allocation
Total
345 660 Water Operations 16,174 39.22% $320,364.65 $0.00 $320,364.65 $12,976.57 $333,341.22375 670-7000 Electric 13,357 32.39% $264,567.25 $0.00 $264,567.25 $10,716.46 $275,283.71410 680 Wastewater Operations 11,704 28.38% $231,825.64 $0.00 $231,825.64 $9,390.24 $241,215.88 SubTotal 41,235 100% $816,757.54 $0.00 $816,757.54 $33,083.26 $849,840.81Direct Bills $0.00 $0.00Total $816,757.54 $849,840.81 Prepared by Client Page 235
926
City of Banning, California 12193
City-Wide Cost Allocation Plan - Full Cost FY24 Actual
Expenses
03/14/25
Allocation Summary Seq. 72: 761-3110 Meter Reading
& Service
Seq # Department Name Meter Reading
& Svc
Total
R Residual Costs $0.00 $0.00
345 660 Water Operations $333,341.22 $333,341.22375 670-7000 Electric $275,283.71 $275,283.71410 680 Wastewater Operations $241,215.88 $241,215.88 Direct Bills $0.00 $0.00Total $849,840.81 $849,840.81
Prepared by Client Page 236
927
CITY OF BANNING
STAFF REPORT
TO: CITY COUNCIL
FROM: Robert Fisher, Acting City Manager
PREPARED BY: Nate Smith, Deputy Director of Public Works/City Engineer Art Vela, Director of Public Works
MEETING DATE: March 25, 2025
SUBJECT: Consideration of Resolution 2025-42, Approving the County Service Area 152 Stormwater Assessment and Budget for Fiscal Years 2025/2026 and 2026/2027, for National Pollutant Discharge Elimination System Permit Related Expenses
RECOMMENDATION:
Adopt Resolution 2025-42.
BACKGROUND:
The National Pollutant Discharge Elimination System (NPDES) is a federally mandated program to control point and non-point sources of runoff pollution. The NPDES program is part of the Clean Water Act enacted by Congress in 1987. The California Regional Water Quality Control Board, Colorado River Basin, Region No. 7, in implementing the U.S. Environmental Protection Agency’s storm water National Pollutant Discharge Elimination System (NPDES) permit program, requires that the Districts and Incorporated Cities within the Whitewater River Basin obtain a joint permit to discharge storm water into the various storm channels and washes throughout the Whitewater River Watershed area. The Riverside County Flood Control and Water Conservation District (RCFC&WCD) and Riverside County are acting as the Lead Agency with the City of Banning being a co-permittee, along with the various other agencies and municipalities located within the Whitewater River Basin. This current Permit was adopted by the Regional Board on June 20, 2013, expired on June 19, 2018 and has been negotiated and worked on with the affected parties over the past six years. A new permit (2025 NPDES Permit) that has been negotiated with the Regional Board is in review. It is anticipated to be adopted by the end of 2025 and will take effect 90 days later.