Banning City Council
May 13, 2025

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 134 762
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
763
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
764
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
765
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
766
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
767
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
768
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
769
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
770
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
771
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
772
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
773
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 146 774
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
775
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
776
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
777
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
778
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
779
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 152 780
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
781
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
782
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
783
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
784
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
785
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
786
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
787
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
788
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
789
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
790
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
791
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 164 792
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
793
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
794
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
795
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
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 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
797
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
798
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
799
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 172 800
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
801
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
802
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
803
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
804
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
805
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
806
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
807
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 180 808
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
809
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
810
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
811
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
812
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
813
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
814
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
815
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
816
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
817
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
818
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
819
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 192 820
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
821
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
822
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
823
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
824
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
825
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
826
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
827
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
828
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
829
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
830
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
831
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
832
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
833
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
834
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
835
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
836
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
837
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
838
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 211 839
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
840
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
841
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
842
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
843
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
844
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
845
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
846
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
847
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
848
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
849
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
850
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 223 851
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
852
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
853
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
854
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
855
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
856
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
857
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 230 858
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
859
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
860
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
861
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
862
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
863
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
864

CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Robert Fisher, Acting City Manager
PREPARED BY: Art Vela, Public Works Director
Arturo Vela, Public Works Director
MEETING DATE: May 13, 2025
SUBJECT: Discussion Regarding Contracted Services for Homeless Encampment Clean Up, Illegal Dumping Abatement and Graffiti Removal RECOMMENDATION:

Discuss and provide direction to staff regarding the use of contracted services for homeless encampment clean-up, illegal dumping abatement, and graffiti removal.

BACKGROUND:

The City of Banning continues to face challenges related to illegal encampments, which, when left unaddressed, result in significant accumulation of debris and pose public health and safety concerns.

Timely intervention is essential to maintaining a clean, safe, and welcoming environment for residents and visitors.

Currently, clean-up efforts are primarily undertaken by the Police Department, Code Enforcement, and the Public Works Department. However, the increasing frequency and scale of these issues are placing a strain on existing City resources, making it difficult to respond effectively and consistently.

Staff is seeking direction regarding the draft scope of work, attached hereto, and direction to proceed with the invitation for vendors to submit a statement of qualifications (SOQ) and/or a Request for Proposals (RFP).

JUSTIFICATION:

This item is presented at the request of Mayor Sheri Flynn.

Given the growing number of homeless encampments and related incidents of illegal dumping and graffiti throughout the City, there is a need to explore enhanced service delivery models. Contracted service providers—trained and equipped to perform specialized clean-up work—can offer a more efficient and effective response to these issues.

Regular and proactive clean-up efforts not only improve public safety but also contribute to the overall appearance and livability of the City. Utilizing professional services will help ensure that problem areas are addressed promptly and with the appropriate resources.

FISCAL IMPACT:

Cost for these services are currently not included in the City’s budget. If directed to move forward, a discussion regarding how much funding to be allocated should be considered. Based on costs of previous efforts an annual budget around $100,000 to $150,000 could be starting point and would only 865
be used on an as-needed basis.

It should be noted that the expenditures would likely be funded by the General Fund.

ALTERNATIVES:

1. Move forward with solicitation of a SOQ/RFP

2. Do not move forward with solicitation of a SOQ/RFP
BUDGETED?:

No
CONTRACT/AGREEMENT:

No
ATTACHMENTS:

1. Scope of Work.docx
866
Scope of Work (SOW)
Homeless Encampment Clean Up, Illegal Dumping Abatement and Graffiti Removal

1. Introduction The City of Banning is seeking qualified contractors to provide services for the cleanup and removal of homeless encampments, illegal dumping abatement, graffiti removal and outreach to private property owners. The contractor must adhere to all local, state, and federal regulations while performing these services.

2. Scope of Services The selected contractor shall be responsible for the following:

A. Homeless Encampment and Illegal Dumping Cleanup

1. Removal of debris, trash, biohazards, and hazardous materials from public spaces.

2. Safe disposal of all waste, including hazardous materials, in compliance with applicable regulations.

3. Coordination with local law enforcement and social service agencies, as needed.

4. Documentation of each cleanup effort, including before-and-after photographs and written reports.

5. Response time for cleanup requests shall not exceed 48 hours from notification by the City.

B. Graffiti Removal

1. Removal of graffiti from public property, including walls, sidewalks, signs, and other surfaces.

2. Use of environmentally safe cleaning agents and methods that do not damage underlying surfaces.

3. Documentation of removal efforts with before-and-after photographs.

4. Coordination with property owners for graffiti removal on private property, when authorized.

5. Response time for graffiti removal requests shall not exceed 72 hours from notification by the City.

C. Private Property Outreach

1. Notification and education of property owners regarding violations and available resources.

2. Coordination with property owners to facilitate cleanup efforts. 867

3. Documentation of outreach efforts, including communication logs and response tracking.

D. Coordination with Code Enforcement Officers

1. Coordination on timing and outreach prior to the commencement of work.

2. Provide regular reporting on cleanup activities and issues encountered.

3. Attend coordination meetings as required by the City.

4. Provide recommendations for improving cleanup and outreach efforts.

3. Contractor Requirements The selected contractor must:

1. Be licensed and insured to perform the required services.

2. Have experience in homeless encampment cleanup, graffiti removal, and community outreach.

3. Site supervisor and worker(s) must be trained and certified in handling and disposal of hazardous materials. Consultant shall provide copies of any applicable training records, certifications, and licenses required to perform this work upon request.

4. Contractor shall supply all labor, material, tools, protective clothing and gear, and equipment that is required or needed to perform the Services, to handle, remove, transport, and dispose of the waste materials and leave a clean site.

5. Contractor shall pay prevailing wages to those individuals providing the Services, including landscape maintenance laborer, laborer – toxic waste removal, laborer – traffic control, and any other position as appropriate. Consultant shall submit certified Payroll to the Department of Industrial Relations.

4. Deliverables & Reporting The contractor must submit the following to the City:

1. Reports detailing completed work, locations serviced, and issues encountered.

2. Photographic documentation of cleanup and graffiti removal efforts.

3. Communication logs for private property outreach.

4. Invoices with detailed breakdowns of services provided.

5. Performance Standards

1. All work must be completed within the agreed-upon timelines.

2. Contractors must maintain professional conduct when engaging with the public and private property owners.
868

3. Contractors must keeps a safe working environment for workers and the public at all times.

6. Proposal Submission Requirements Interested contractors must submit:

1. Company qualifications and relevant experience.

2. Description of proposed approach and methodology.

3. Cost estimate and breakdown of services.

4. Proof of insurance and licensing.

5. References from previous similar projects.
869

CITY OF BANNING

STAFF REPORT
TO: CITY COUNCIL
FROM: Robert Fisher, Acting City Manager
PREPARED BY: Robert Fisher, Acting City Manager
MEETING DATE: May 13, 2025
SUBJECT: Discuss and Provide Direction to Staff to Develop a Weekly Summer Food Truck Event on City-Owned Property Located at 150 E. Ramsey Street
RECOMMENDATION:

Requested by Mayor Flynn.

BACKGROUND:

Requested by Mayor Flynn.

JUSTIFICATION:

Requested by Mayor Flynn.

FISCAL IMPACT:

Requested by Mayor Flynn.

ALTERNATIVES:

Requested by Mayor Flynn.

BUDGETED?:

No
CONTRACT/AGREEMENT:

Yes
ATTACHMENTS:

1. Banning Food Truck Fest.pdf
870

BANNING

FOOD TRUCK FESTIVAL
An Exciting Community Event

WANDERLUST EVENTS
871
A Vibrant Community Experience
Wanderlust Events plans a weekly Food Truck Festival in partnership with The City of Banning. The event will showcase over 20 high quality diverse food trucks in a welcoming atmosphere.

The primary objective is to bring a fun, family-friendly event to Banning that promotes local food businesses,
enhances community engagement, and generates increased
foot traffic to the area, boosting the local economy.

BANNING

FOOD TRUCK FESTIVAL
872
Event Details

FESTIVAL
Location
The festival will take place across from Banning City Hall. This location is ideal due to its high visibility, ease of access for locals, and proximity to local businesses that would benefit from additional foot traffic.

Date and Time
The festival will be held Fridays from 5:00 PM to 10:00 PM. The time frame ensures the event takes place during peak evening hours, offering an enjoyable and relaxed atmosphere for families, food lovers, and the general public.

Number of Food Trucks
A diverse range of over 20 food trucks will be present each week, featuring various cuisines, from local favorites to international offerings. These trucks will be carefully curated to provide something for everyone.
873

BENEFITS FOR ALL
Economic Growth
The event will draw residents and
visitors, boosting foot traffic to
local businesses, restaurants, and
shops. Food trucks will enhance
the local economy by offering
affordable food options and
supporting local vendors.

Community Engagement
This festival will be a fun, weekly
event that brings the community
together. It will provide a safe,
family-friendly atmosphere where
people can enjoy food, music, and
entertainment.

Tourism & Visibility
The event will showcase Banning
as a vibrant and welcoming city,
drawing attention from
neighboring communities and
visitors who might not typically
travel to the area.

Partnership Opportunities
The city’s involvement allows for
future partnerships with local
businesses, tourism organizations,
and community groups. It could
also open the door to larger events,
attracting regional or even
national attention.
874

LOGISTICS & OPERATIONAL PLAN
Event Layout
The event is set to take place in an
open-air format that is friendly for
pedestrians, located across from
Banning City Hall
Food Truck Selection
Wanderlust Events will ensure
that only reputable food truck
vendors are invited to participate.

Each truck will be fully licensed
and insured, with an emphasis on
quality and customer satisfaction.

Permits and Approvals
Wanderlust Events will work
closely with the City of Banning to
ensure compliance with all city
ordinances and regulations related
to public events, food trucks, and
entertainment.
875
& Promotion

MARKETING
Advertising Campaign
An extensive marketing campaign will be launched to promote the Food Truck Festival. Strategies will include:

Social Media Marketing
Regular updates, event countdowns, vendor highlights, and behind-the-scenes looks on platforms like Facebook and Instagram.

Flyers & Posters
Local businesses and establishments will distribute event flyers and posters to promote the festival.

Collaborations with Influencers
Local food bloggers and influencers will be invited to attend and promote the event, providing exposure to a broader audience.
876
Restrooms
Tables/Chairs
Info Booth/First Aid/
Fire Extinguishers
Restrooms/ ADA
Food Trucks
KEY
Trash Cans
Parking
877
Request

RESOURCE
What we would be requesting from the City of Banning
For all fees associated with this to be waived (with the exception of Riverside Public Health)
Public Works to provide Temporary or semi permanent lighting To provide portable restrooms including at least ONE ADA restroom To provide Seating including tables and chairs
Banning Police to be present throughout event
City of Banning to organize trash collection after each event 878

CONTACT
Alexander Yepremian
Contact Number 760-755-9711
Email Address
[email protected]
879