Agenda — Calimesa City Council, November 20, 2023 (part 2 of 3)

Page 191 of 425 ends

COSTS TO BE ALLOCATED
01-5100-General Fund- Public Works Department
First Second
Allocation Allocation Total
Departmental Expenditures $ 484,812 $ 484,812
Total Deductions $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 12,682 $ 55 $ 12,737 01-1100-General Fund- City Council $ 8,947 $ 8,384 $ 17,331 01-1200-General Fund- City Manager $ 9,212 $ 1,135 $ 10,347 01-1300-General Fund- City Clerk - General Ops / Functions $ 17,576 $ 4,427 $ 22,003 01-1320-General Fund- Human Resources $ 3,732 $ 1,002 $ 4,734 01-1330-General Fund- Risk Management $ 47,657 $ 3,074 $ 50,731 01-1400-General Fund- City Attorney $ 12,142 $ 1,721 $ 13,863 01-2000-General Fund- Finance $ 12,555 $ 2,913 $ 15,468 01-2100-General Fund- Information Technology $ 15,499 $ 444 $ 15,943 01-5100-General Fund- Public Works Department $ 2,196 $ 2,196 Total Incoming Costs $ 140,001 $ 25,350 $ 165,351
Less: Costs Allocated Out $ 15,855
Total Cost Adjustments $ 15,855 $ 15,855
Total Costs to be Allocated $ 640,668 $ 25,350 $ 666,018 FY24 FULL COST ALLOCATION REPORT
____________________________________________________________________________________________________________________________________________________________

CITY OF CALIMESA, CA
____________________________________________
____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________

Page 116 ends

Page 192 of 425 ends

DEPARTMENTAL EXPENSE DETAIL
01-5100-General Fund- Public Works Department
Distribution Percentage 15.00% 50.00% 35.00% 0.00%
Expense Type Expense ($)
Personnel
Salaries $ 92,704 S $ 13,906 $ 46,352 $ 32,446 $ -
Benefits $ 34,658 S $ 5,199 $ 17,329 $ 12,130 $ -
Subtotal Personnel Cost $ 127,362 $ 19,104 $ 63,681 $ 44,577 $ - Operating Services & Supplies
Operating Expenses $ 19,450 S $ 2,918 $ 9,725 $ 6,808 $ - Professional Services $ 231,180 S $ 231,180
Other Contract Services $ 6,300 S $ 6,300
Repairs/Maintenance $ 68,075 S $ 16,000 $ 47,075 $ 5,000 $ - Less: Costs Allocated Out $ (15,855) S $ (2,378) $ (7,928) $ (5,549) $ - NPDES $ 33,800 S $ 33,800
Repairs/Maint - Vehicles & Equipment $ 14,500 S $ 2,175 $ 7,250 $ 5,075 $ - Subtotal Operating Cost $ 357,450 $ 18,714 $ 56,123 $ 11,333 $ 271,280 DEPARTMENTAL EXPENDITURES $ 484,812 $ 37,819 $ 119,804 $ 55,910 $ 271,280 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ - $ -
Cost Adjustments
Less: Costs Allocated Out $ 15,855 S $ 2,378 $ 7,928 $ 5,549 $ - Subtotal Cost Adjustments $ 15,855 $ 2,378 $ 7,928 $ 5,549 $ - FUNCTIONAL COST $ 500,667 $ 40,197 $ 127,731 $ 61,459 $ 271,280 First Allocation
Incoming - All Others $ 140,001 $ 11,240 $ 35,717 $ 17,186 $ 75,858 Reallocate Admin Costs $ - $ - $ - $ - $ -
Unallocated Costs $ (589,231) $ - $ (163,448) $ (78,645) $ (347,138) Subtotal of First Allocation $ 51,437 $ 51,437 $ - $ - $ - Second Allocation
Incoming - All Others $ 25,350 $ 2,035 $ 6,467 $ 3,112 $ 13,736 Reallocate Admin Costs $ - $ - $ - $ - $ -
Unallocated Costs $ (23,315) $ - $ (6,467) $ (3,112) $ (13,736) Subtotal of Second Allocation $ 2,035 $ 2,035.26 $ - $ - $ - TOTAL ALLOCATED $ 53,472 $ 53,472 $ - $ - $ -
Public
Works
Spread
Method
Building & Custodial
Maintenance Streets
Park
Maintenance
FY24 FULL COST ALLOCATION REPORT
____________________________________________________________________________________________________________________________________________________________

Page 117 ends

Page 193 of 425 ends

01-5100-General Fund- Public Works Department .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Building & Custodial Maintenance .
.
01-1100-General Fund- City Council 1,960.00 12.543% $ 6,452 $ 6,452 $ 6,452 01-1200-General Fund- City Manager 489.60 3.133% $ 1,612 $ 1,612 $ 1,612 01-1300-General Fund- City Clerk - General Ops / Functions 305.28 1.954% $ 1,005 $ 1,005 $ 1,005 01-1320-General Fund- Human Resources 141.12 0.903% $ 465 $ 465 $ 465 01-1330-General Fund- Risk Management 144.00 0.922% $ 474 $ 474 $ 474 01-2000-General Fund- Finance 941.76 6.027% $ 3,100 $ 3,100 $ 3,100 01-2100-General Fund- Information Technology 100.80 0.645% $ 332 $ 332 $ 332 01-5100-General Fund- Public Works Department 667.00 4.268% $ 2,196 $ 2,196 $ 2,196 01-1310 - General Fund - Mobile Home Rent Control 37.44 0.240% $ 123 $ 123 $ 7 $ 130 01-3000 - General Fund - Community Development 960.00 6.143% $ 3,160 $ 3,160 $ 180 $ 3,340 01-3300 - General Fund - Engineering 667.00 4.268% $ 2,196 $ 2,196 $ 125 $ 2,320 01-4100 - General Fund - Police 333.50 2.134% $ 1,098 $ 1,098 $ 62 $ 1,160 01-4300 - General Fund - Fire Department 3,316.50 21.224% $ 10,917 $ 10,917 $ 621 $ 11,537 01-4900 - General Fund - Community Services Senior Center 3,042.50 19.470% $ 10,015 $ 10,015 $ 569 $ 10,584 19 - Library 2,520.00 16.126% $ 8,295 $ 8,295 $ 472 $ 8,767 Total 15,626.50 100.000% $ 51,437 $ - $ 51,437 $ 2,035 $ 53,472 .

Allocation Basis: Sq. Ft. Occupied per Fund / Dept
.

Source of Allocation: Building Square Footage
FY24 FULL COST ALLOCATION REPORT
____________________________________________________________________________________________________________________________________________________________

Page 118 ends

Page 194 of 425 ends

ALLOCATION SUMMARY
01-5100-General Fund- Public Works Department
01-1100-General Fund- City Council $ 6,452 $ 6,452
01-1200-General Fund- City Manager $ 1,612 $ 1,612
01-1300-General Fund- City Clerk - General Ops / Functions $ 1,005 $ 1,005 01-1320-General Fund- Human Resources $ 465 $ 465
01-1330-General Fund- Risk Management $ 474 $ 474
01-2000-General Fund- Finance $ 3,100 $ 3,100
01-2100-General Fund- Information Technology $ 332 $ 332 01-5100-General Fund- Public Works Department $ 2,196 $ 2,196 01-1310 - General Fund - Mobile Home Rent Control $ 130 $ 130 01-3000 - General Fund - Community Development $ 3,340 $ 3,340 01-3300 - General Fund - Engineering $ 2,320 $ 2,320
01-4100 - General Fund - Police $ 1,160 $ 1,160
01-4300 - General Fund - Fire Department $ 11,537 $ 11,537 01-4900 - General Fund - Community Services Senior Center $ 10,584 $ 10,584 19 - Library $ 8,767 $ 8,767
Total $ 53,472 $ 53,472
Total
Building & Custodial
Maintenance
FY24 FULL COST ALLOCATION REPORT
____________________________________________________________________________________________________________________________________________________________

Page 119 ends

Page 195 of 425 ends

1650 S. Amphlett Blvd, Suite 213
San Mateo, CA 94402
650.858.0507
OMB 2 CFR PART 200 COMPLIANT

COST ALLOCATION PLAN
Fiscal Year 22 Actual Expenditures

CITY OF CALIMESA, CA
DRAFT DATE: OCTOBER 2023
matrix
consulting group
Attachment 9C

Page 196 of 425 ends

Page Number

1. EXECUTIVE SUMMARY 1

2. INDIRECT COST RATES 5

3. READING THE PLAN 8

4. ORGANIZATIONAL CHART 10

5. SUMMARY OF RESULTING OVERHEAD ALLOCATIONS 12

6. SUMMARY OF FUNCTIONS AND ALLOCATION BASES 25

7. CENTRAL SERVICES DEPARTMENTS (PROVIDERS) 27

8. GRANTEE DEPARTMENTS (RECEIVERS) 29
9 COST ALLOCATION PLAN 31

9.1 01-8100-General Fund- Non-Departmental 32
COSTS TO BE ALLOCATED 35
EXPENSE DETAIL 36
ALLOCATION DETAIL 37
Permits / Fees 37
Repairs & Maintenance - Vehicles 38
Repairs & Maintenance - Bldg 39
General Services and Supplies & Special Supplies - Internal 40 Supplies - Paper / Custodial 41
Office Supplies 42
Utilites 43
ALLOCATION SUMMARY 44

TABLE OF CONTENTS

Page 197 of 425 ends

Page Number

9.2 01-1200-General Fund- City Manager 46
COSTS TO BE ALLOCATED 48
EXPENSE DETAIL 49
Allocation Detail 50
Citywide Support 50
ALLOCATION SUMMARY 52

9.3 01-1300-General Fund- City Clerk - General Ops / Functions 54 COSTS TO BE ALLOCATED 56
EXPENSE DETAIL 57
Allocation Detail 57
Citywide Support 58
ALLOCATION SUMMARY 59

9.4 01-1320-General Fund- Human Resources 60
COSTS TO BE ALLOCATED 62
EXPENSE DETAIL 63
Allocation Detail 64
Employee & Labor Relations 64
ALLOCATION SUMMARY 65

9.5 01-1330-General Fund- Risk Management 66
COSTS TO BE ALLOCATED 68
EXPENSE DETAIL 69
Allocation Detail 70
Risk Administration 70
Workers Compensation 71
General Liability 72
Property Insurance 73
ALLOCATION SUMMARY 74

9.6 01-1400-General Fund- City Attorney 75
COSTS TO BE ALLOCATED 77
EXPENSE DETAIL 78
Allocation Detail 79
Legal Support 79
ALLOCATION SUMMARY 80

Page 198 of 425 ends

Page Number

9.7 01-2000-General Fund- Finance 81
COSTS TO BE ALLOCATED 84
EXPENSE DETAIL 85
Allocation Detail 86
Budget 86
Payroll 88
Accounts Payable 89
Accounts Receivable 91
Financial Reporting & Audit 93
Journal Entries 95
Debt Management 97
Benefits Administration 98
Grants 99
ALLOCATION SUMMARY 100

9.8 01-2100-General Fund- Information Technology 104
COSTS TO BE ALLOCATED 106
EXPENSE DETAIL 107
Allocation Detail 108
General IT Support 108
ALLOCATION SUMMARY 109

9.9 01-5100-General Fund- Public Works Department 110
COSTS TO BE ALLOCATED 112
EXPENSE DETAIL 113
Allocation Detail 114
Building & Custodial Maintenance 114
ALLOCATION SUMMARY 115
10 CERTIFICATE OF INDIRECT COSTS 116

Page 199 of 425 ends

1. Executive Summary
The Matrix Consulting Group has prepared this OMB 2 CFR Part 200 Cost Allocation Plan (OMB) for the City of Calimesa, California. The report, which follows, presents a summary of the comprehensive analysis undertaken to identify the appropriate distribution of citywide administrative and support costs to all City operating departments and programs. 1 Methodology
The primary objective of a Cost Allocation Plan (CAP) is to spread costs from central support departments, generally called “Central Service Departments” to those departments, cost centers, and/or funds that receive services in support of conducting their operations. In doing so, an organization can both better understand its full cost of providing specific services to the community, and also generate organizational awareness regarding indirect (overhead) costs associated with operations.

1.1 Allocation Principles
This plan was compiled in accordance with Generally Accepted Accounting Principles and is also based on many of the methods of indirect cost allocation defined by the federal Office of Management and Budget’s (OMB) Title 2 CFR 200. These principles can be summarized in the following points:
• Necessary and reasonable: costs included for allocation should be necessary to the purpose of a department and the services it provides. Expenditures should be in alignment with reasonable costs associated with services, not arbitrarily or intentionally inflated.
• Determined by allocation “bases” that relate to benefit received: allocation metrics used to allocate costs should have a nexus to the service being provided, and generally reflect associated service levels.

Following the above principles ensures the production of an equitable and fair plan.

FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 1

Page 200 of 425 ends

1.2 Double-Step Down Method
In addition, OMB guidelines outline a method for allocating indirect costs called the double-step down allocation method, which utilizes two “steps” or “passes” to fully allocate costs. The double-step down procedure is reflected in this plan, and ensures that the benefit of services between Central Service support departments are recognized first, before final allocations to receivers of services are made. For example:
• First Step: Central Service department expenditures are allocated to other Central Service departments such as Human Resources, Information Technology, etc., as well as to Receiving departments. • Second Step: Distributes Central Service department expenses and first step allocations to Receiving departments only.

Other methods of distributing Central Service costs to Receivers do exist, however, the project team used the double-step down method as it is the most equitable means to distribute costs.

1.3 Types of Cost Allocation Plans
It should be noted that there are two types of cost allocation plans: Full Cost and OMB Compliant. The below dot points outline the two types of plans and provide examples of plan utilization. • Full Cost Allocation Plan: is generally concerned with determining indirect costs associated with non-general fund sources, as well as funds and departments that charge fees for service. For example, a Full Cost Allocation Plan could be used to justify transfers from non-general fund sources, or included in a cost-of-service study to account for indirect overhead. • OMB Compliant Plan: is generally concerned with the use of the resulting cost allocations to develop, submit, and secure approval for claims. For example, OMB Compliant allocations could be used to reimburse indirect costs associated with the administration of State and/or Federal grants. An OMB Compliant Plan is far more sensitive in terms of recovering administrative costs within the framework of the specific federal requirements outlined by OMB.

This plan is an OMB Compliant Plan.

Page 201 of 425 ends

2 Project Steps
The project team, along with City staff, went through the following steps in order to develop this OMB:
• Meet with City administrative staff to customize the structure of the plan • Identify / classify Central Service support departments • Determine the major services or “functions” provided by each Central Service support department • Establish the optimal allocation basis for each function • Identify the source and collect allocation basis data and statistics • Populate the analytical model and calculate results
• Employ quality control processes for accurate results • Review results with the City
• Revise and finalize
• Discuss implementation strategies
• Document and communicate results
The results of this effort are detailed in the following report.

Page 202 of 425 ends

3 Summary
In summary, key project details for the cost plan are as follows:
• Cost figures are based on Fiscal Year 2021-2022 actual expenditures • The allocation methodology is an OMB Title 2 CFR 200 Compliant Plan, not a Full Cost Plan • The results presented in this plan were derived using a double “step-down” allocation process The following report provides a well-documented and defensible basis for the City’s indirect overhead costs, including the full detail regarding how cost centers were derived, the allocation bases used to allocate associated costs, and a summary schedule that illustrates the total indirect costs associated with Receiving departments and funds.

Page 203 of 425 ends

2. Indirect Cost Rate
Indirect cost rates are a mechanism for fairly and equitably determining what proportions of administration costs a jurisdiction, department, or program should bear. An indirect cost rate represents the ratio between the total indirect costs and benefitting direct costs, after excluding unallowable, extraordinary or distorting expenditures. This will allow for the jurisdiction represented in the direct cost base to assume its fair share of indirect costs when the rate is applied. The following subsections provide information regarding the purpose of the indirect cost rate, the indirect cost rate calculation methodology, and its application. 1 Purpose of Indirect Cost Rate
The City of Calimesa intends to recover indirect costs associated with deposit-based services through the utilization of an approved indirect cost rate. However, since this rate was calculated using actual expenditures and excludes unallowable costs, this rate can be used to charge against State and Federal projects. The supporting documentation for the OMB compliant Indirect Cost rate, including its calculation, have been included in this report. 2 Indirect Cost Rate Calculation
The indirect cost rate is comprised of two components:
• Total Indirect Costs: These costs represent the total administrative overhead allocated to an agency, department, or program. The supporting documentation for this overhead is typically a Cost Allocation Plan. The administrative overhead is generally representative of services such as Finance, Human Resources, Information Technology, etc. • Indirect Cost Rate Base: These costs represent the basis upon which the indirect cost rate will be applied and are typically salaries only, salaries and benefits, and / or total direct expenses. Depending upon the rate calculation methodology a different indirect cost rate basis can be utilized.

Page 204 of 425 ends

For the City of Calimesa, a single indirect Citywide cost rate was calculated utilizing allowable Direct Expenses (Personnel + Operating Expenses) in accordance with OMB guidelines. This rate is applied against the total direct operating costs (salaries, benefits, and services and supplies) of a project or deposit to determine their proportional indirect support. This rate is used when trying to budget or determine the indirect costs associated with a particular project that may have in-house and contractual support.

This rate is calculated by taking total indirect costs and dividing it by total operating expenses. 3 Applying Indirect Cost Rates
As a means to determine the indirect costs associated with a project; the indirect rate is applied to a project’s expenditures. For example, a deposit account of $15,000 would be multiplied by the indirect rate of 18.60%, resulting in an indirect cost of $2,790.

Therefore, the total project cost would then be $17,790. This new cost accounts for both direct (expenditures) and indirect (Citywide overhead) costs.

The following page shows the Indirect Cost Rate calculated for the City of Calimesa using FY21-22 Actual Expenditures.

Page 205 of 425 ends

Total Expenditures Citywide* $ 8,377,821
Less Central Service Expenditures Proposed Central Service Indirect Cost Allocations 01-8100-General Fund- Non-Departmental $ 219,161 01-8100-General Fund- Non-Departmental $ 43,126 01-1200-General Fund- City Manager $ 313,969 01-1200-General Fund- City Manager $ 242,750 01-1300-General Fund- City Clerk - General Ops / Functions $ 99,312 01-1300-General Fund- City Clerk - General Ops / Functions $ 98,212 01-1320-General Fund- Human Resources $ 73,210 01-1320-General Fund- Human Resources $ 94,217 01-1330-General Fund- Risk Management $ 193,865 01-1330-General Fund- Risk Management $ 89,287 01-1400-General Fund- City Attorney $ 159,613 01-1400-General Fund- City Attorney $ 107,196 01-2000-General Fund- Finance $ 273,859 01-2000-General Fund- Finance $ 315,288 01-2100-General Fund- Information Technology $ 201,505 01-2100-General Fund- Information Technology $ 179,770 01-5100-General Fund- Public Works Department $ 395,278 01-5100-General Fund- Public Works Department $ 29,611 $ 1,929,772 $ 1,199,457
Total Expenditures Base for Indirect Rate Calculation $ 6,448,049 Indirect Cost Rate Base $ 6,448,049 Calimesa Citywide Indirect Rate 18.60%
*Excluded CIP, One-Time Transfers, Debt, Capital Purchases, and Impact Fee Funds.

CALIMESA, CA
OMB 2 CFR Part 200 Compliant Cost Plan Based on FY21-22 Actual Expenditures Indirect Rate
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 7

Page 206 of 425 ends

3. Reading the Plan
The final documentation of an OMB can be hundreds of pages in length. The following provides a guide for navigating and reviewing the plan:
• Table of Contents: All summary and detail allocation schedules can be referenced here; and appear in the same order as shown.
• Summary of Overhead Allocations: Lists Central Service departments on one axis and Receiving departments on the other.

Shows how much was allocated from each Central Service department to each Receiving department. Summarized with unallocated and direct billed entries and produces a grand total for each axis. • Summary of Functions and Allocation Bases: Recaps the source and basis for each function of each Central Service department. For example, if the Payroll function of the Finance Department allocates by number of full-time employees, then the basis for the allocation of that function shown on this schedule would be number of full-time employees and the source would potentially be personnel report.
• Central Service Departments: Lists all Central Service departments, including their fund, department, and or division number, along with expenditure totals per department, subtotal of disallowed costs, and a total of all expenditures being allocated through the plan.
• Grantee Departments: Lists all Receiving departments, including their fund, department, and or division number. • Detail Reports: There is one set of reports for each Central Service department in the plan. The reports show an aggregate picture of the department’s expenses, a function-by-function breakdown of the expenses, each function’s allocation, and an allocation summary. Each set of Detail Reports contains:

Page 207 of 425 ends

– Narrative: This is a summary of the Central Service department including a brief description of the activities performed, the major functions and services provided, and how costs associated with each function are allocated to Receiving departments, or those departments and programs within the City that benefit from services. – Costs to Be Allocated: This is a summary of the costs being allocated for the identified Central Service department.

This worksheet shows the total expenditures for the Central Service department, along with the incoming allocations from all other Central Service departments.
– Departmental Expense Detail: This worksheet details the Central Service’s direct expenditures, provides a recap of the incoming expenses, and arrives at a total this department encumbers on each pass of allocations. Additionally, this worksheet compounds incoming allocations and breaks total costs down by function. Lastly, it demonstrates how the G&A (General and Administrative) column is reallocated and displays subtotals for each pass of allocations. Here, unallocated functions are dropped from the Plan’s calculations. – Allocation Detail: For each allocable function, this report shows the Receiving departments its costs are allocated to and shows the dollar amount of allocations per pass.
– Allocation Summary: This worksheet shows the total costs being allocated to Receiving departments by function.

The Summary of Resulting Overhead Allocations and the Summary of Functions and Allocation Bases are the optimal documents for beginning review of the Cost Allocation Plan. The Summary of Resulting Overhead Allocations provides a summary of results and “bottom-line” picture of the analysis. The reviewer may then refer to the Detail Reports for more information on how allocations are derived and shown on the Summary of Overhead Allocations. The Summary of Functions and Allocation Bases provides a matrix detailing the allocation methodology applied to each Central Service department along with the source of the data.

Page 208 of 425 ends

4. Organizational Chart
The organizational chart on the following page shows the overall structure for the City of Calimesa, including illustrating how each of the City’s departments are organized.

Page 209 of 425 ends

Page 210 of 425 ends

5. Summary of Overhead Allocations
Provided on the following pages are a summary of results and a “bottom-line” picture of the resulting OMB analysis. This summary shows how much was allocated from each Central Service department to each end Receiving department. Departmental costs have been summarized with unallocated and direct billed entries and produces a grand total for each Central Service and Receiving department. The Central Service departments are listed down the left-hand side, with Receiving departments across the top.

Page 211 of 425 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Cost Center Fund Description
01-1100-
General FundCity Council
01-1310-General
Fund-Mobile Home
Rent Control
01-3000-General
Fund-Community
Development
01-3300-
General FundEngineering
01-8100 General Fund Non-Departmental $ 6,887 $ 67 $ 4,736 $ 6,053 01-1200 General Fund City Manager $ 5,849 $ 5,849 $ 11,699 $ 5,849 01-1300 General Fund City Clerk - General Ops / Functions $ 15,187 $ - $ 30,375 $ 15,187 01-1320 General Fund Human Resources $ - $ 294 $ 6,697 $ - 01-1330 General Fund Risk Management $ 4,390 $ 313 $ 7,361 $ 1,494 01-1400 General Fund City Attorney $ 20,309 $ - $ 53,269 $ 13,060 01-2000 General Fund Finance $ 5,284 $ 3,537 $ 47,844 $ 7,246 01-2100 General Fund Information Technology $ - $ 571 $ 32,034 $ 6,343 01-5100 General Fund Public Works Department $ 4,521 $ 86 $ 2,214 $ 1,539 Total Allocated $ 62,429 $ 10,717 $ 196,229 $ 56,772
Direct Bill Adjustments
Proposed Costs $ 62,429 $ 10,717 $ 196,229 $ 56,772
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 13

Page 212 of 425 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Cost Center Fund Description
01-8100 General Fund Non-Departmental
01-1200 General Fund City Manager
01-1300 General Fund City Clerk - General Ops / Functions 01-1320 General Fund Human Resources
01-1330 General Fund Risk Management
01-1400 General Fund City Attorney
01-2000 General Fund Finance
01-2100 General Fund Information Technology
01-5100 General Fund Public Works Department
Total Allocated
Direct Bill Adjustments
Proposed Costs
01-4000-General
Fund-Citizens on
Patrol
01-4100-
General FundPolice
01-4200-
General FundAnimal Control
01-4300-
General FundFire Department
$ - $ 595 $ - $ 11,576
$ 5,849 $ 5,849 $ 2,925 $ 5,849
$ - $ 1,012 $ 1,012 $ 14,175
$ - $ - $ - $ 75,138
$ - $ 747 $ - $ 53,119
$ - $ 256 $ - $ 2,557
$ 3,747 $ 7,410 $ 2,811 $ 65,382
$ - $ - $ - $ 107,836
$ - $ 769 $ - $ 7,650
$ 9,596 $ 16,639 $ 6,748 $ 343,282
$ 9,596 $ 16,639 $ 6,748 $ 343,282
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 14

Page 213 of 425 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Cost Center Fund Description
01-8100 General Fund Non-Departmental
01-1200 General Fund City Manager
01-1300 General Fund City Clerk - General Ops / Functions 01-1320 General Fund Human Resources
01-1330 General Fund Risk Management
01-1400 General Fund City Attorney
01-2000 General Fund Finance
01-2100 General Fund Information Technology
01-5100 General Fund Public Works Department
Total Allocated
Direct Bill Adjustments
Proposed Costs
01-4900-General FundCommunity Services
Senior Center
12-Special
Deposits
13-
Insurance
14-Supplemental
Law Enforcement
Safety
$ 13,212 $ - $ - $ -
$ 5,849 $ 5,849 $ - $ -
$ - $ - $ - $ -
$ 1,143 $ - $ - $ -
$ 7,704 $ - $ - $ -
$ 145 $ - $ 689 $ -
$ 6,074 $ 1,765 $ 1,984 $ 2,433
$ 14,907 $ - $ - $ -
$ 7,018 $ - $ - $ -
$ 56,052 $ 7,614 $ 2,674 $ 2,433
$ 56,052 $ 7,614 $ 2,674 $ 2,433
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 15

Page 214 of 425 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Cost Center Fund Description
01-8100 General Fund Non-Departmental
01-1200 General Fund City Manager
01-1300 General Fund City Clerk - General Ops / Functions 01-1320 General Fund Human Resources
01-1330 General Fund Risk Management
01-1400 General Fund City Attorney
01-2000 General Fund Finance
01-2100 General Fund Information Technology
01-5100 General Fund Public Works Department
Total Allocated
Direct Bill Adjustments
Proposed Costs
16-Capital Project
Including ARPA
18-Planning
Grants 19-Library
20-ADA CIP
Projects
21-Air Quality
Management
District
$ - $ - $ - $ - $ -
$ 5,849 $ - $ 5,849 $ 5,849 $ 5,849
$ 1,012 $ - $ 1,012 $ 1,012 $ -
$ - $ - $ - $ - $ -
$ - $ - $ 5,644 $ - $ -
$ - $ - $ 222 $ - $ -
$ 4,768 $ 6,137 $ 4,907 $ 3,058 $ 1,835
$ - $ - $ - $ - $ -
$ - $ - $ 5,813 $ - $ -
$ 11,630 $ 6,137 $ 23,449 $ 9,920 $ 7,685
$ 11,630 $ 6,137 $ 23,449 $ 9,920 $ 7,685
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 16

Page 215 of 425 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Cost Center Fund Description
01-8100 General Fund Non-Departmental
01-1200 General Fund City Manager
01-1300 General Fund City Clerk - General Ops / Functions 01-1320 General Fund Human Resources
01-1330 General Fund Risk Management
01-1400 General Fund City Attorney
01-2000 General Fund Finance
01-2100 General Fund Information Technology
01-5100 General Fund Public Works Department
Total Allocated
Direct Bill Adjustments
Proposed Costs
22-Road Maintenance
and Rehabilitation
Account 24-Gas Tax
25-Measure
A
26-Housing
Rehab. -State
Grant
$ - $ - $ - $ -
$ 5,849 $ 5,849 $ 5,849 $ 5,849
$ - $ - $ - $ 1,012
$ - $ 5,064 $ - $ -
$ - $ 3,940 $ - $ -
$ - $ - $ - $ -
$ 1,976 $ 8,657 $ 2,069 $ 4,592
$ - $ 9,832 $ - $ -
$ - $ - $ - $ -
$ 7,825 $ 33,342 $ 7,918 $ 11,454
$ 7,825 $ 33,342 $ 7,918 $ 11,454
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 17

Page 216 of 425 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Cost Center Fund Description
01-8100 General Fund Non-Departmental
01-1200 General Fund City Manager
01-1300 General Fund City Clerk - General Ops / Functions 01-1320 General Fund Human Resources
01-1330 General Fund Risk Management
01-1400 General Fund City Attorney
01-2000 General Fund Finance
01-2100 General Fund Information Technology
01-5100 General Fund Public Works Department
Total Allocated
Direct Bill Adjustments
Proposed Costs
27-Housing
Rehab. -Federal
Grant
28-Landscape,
Lighting &
Maintenance
31-Fire
Facilities
Fees
32-Flood
Control and
Drainage Fees
33-
Administration
Facilities Fees
$ - $ - $ - $ - $ -
$ 5,849 $ 5,849 $ 5,849 $ 5,849 $ 5,849
$ 2,025 $ - $ - $ - $ -
$ - $ 2,450 $ - $ - $ -
$ - $ 1,907 $ - $ - $ -
$ 511 $ 133 $ - $ - $ -
$ 4,570 $ 6,791 $ 1,834 $ 7,561 $ 2,362
$ - $ 4,757 $ - $ - $ -
$ - $ - $ - $ - $ -
$ 12,956 $ 21,888 $ 7,684 $ 13,410 $ 8,212
$ 12,956 $ 21,888 $ 7,684 $ 13,410 $ 8,212
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 18

Page 217 of 425 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Cost Center Fund Description
01-8100 General Fund Non-Departmental
01-1200 General Fund City Manager
01-1300 General Fund City Clerk - General Ops / Functions 01-1320 General Fund Human Resources
01-1330 General Fund Risk Management
01-1400 General Fund City Attorney
01-2000 General Fund Finance
01-2100 General Fund Information Technology
01-5100 General Fund Public Works Department
Total Allocated
Direct Bill Adjustments
Proposed Costs
34-Library
Facilities
Fees
35-Law
Enforcement
Facilities Fees
36-Traffic
Improvemen
t Fees
39-Park
Improvemen
t Fees
42-Multi-Species
Habitat Conservation
Program
$ - $ - $ - $ - $ -
$ 5,849 $ 5,849 $ 5,849 $ 5,849 $ -
$ - $ - $ 2,025 $ 2,025 $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ 15,443 $ - $ -
$ 1,752 $ 1,787 $ 11,732 $ 2,214 $ 1,838
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 7,602 $ 7,637 $ 35,050 $ 10,088 $ 1,838
$ 7,602 $ 7,637 $ 35,050 $ 10,088 $ 1,838
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 19

Page 218 of 425 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Cost Center Fund Description
01-8100 General Fund Non-Departmental
01-1200 General Fund City Manager
01-1300 General Fund City Clerk - General Ops / Functions 01-1320 General Fund Human Resources
01-1330 General Fund Risk Management
01-1400 General Fund City Attorney
01-2000 General Fund Finance
01-2100 General Fund Information Technology
01-5100 General Fund Public Works Department
Total Allocated
Direct Bill Adjustments
Proposed Costs
47-CFD 2018-1 Facilities
Improvement Area 1
Summerwind Ranch
49-CFD 2012-1
Facilities IA2
Singleton Heights
51-CFD Public
Services 1
$ - $ - $ -
$ 5,849 $ 5,849 $ 5,849
$ 4,387 $ 337 $ 2,025
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ 6,531 $ 6,509 $ 6,187
$ - $ - $ -
$ - $ - $ -
$ 16,768 $ 12,696 $ 14,061
$ 16,768 $ 12,696 $ 14,061
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 20

Page 219 of 425 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Cost Center Fund Description
01-8100 General Fund Non-Departmental
01-1200 General Fund City Manager
01-1300 General Fund City Clerk - General Ops / Functions 01-1320 General Fund Human Resources
01-1330 General Fund Risk Management
01-1400 General Fund City Attorney
01-2000 General Fund Finance
01-2100 General Fund Information Technology
01-5100 General Fund Public Works Department
Total Allocated
Direct Bill Adjustments
Proposed Costs
52-CFD 2013-1 Facilities
Improvement Area 1 JP
Ranch
53-CFD 2012-1
Facilities IA1
Singleton Heights
54-CFD 2013-1
Facilities Improvement
Area 3 JP Ranch
$ - $ - $ -
$ 5,849 $ 5,849 $ 5,849
$ 1,350 $ 1,012 $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ 6,466 $ 6,483 $ 6,470
$ - $ - $ -
$ - $ - $ -
$ 13,666 $ 13,345 $ 12,319
$ 13,666 $ 13,345 $ 12,319
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 21

Page 220 of 425 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Cost Center Fund Description
01-8100 General Fund Non-Departmental
01-1200 General Fund City Manager
01-1300 General Fund City Clerk - General Ops / Functions 01-1320 General Fund Human Resources
01-1330 General Fund Risk Management
01-1400 General Fund City Attorney
01-2000 General Fund Finance
01-2100 General Fund Information Technology
01-5100 General Fund Public Works Department
Total Allocated
Direct Bill Adjustments
Proposed Costs
55-CFD 2012-1B
Maintenance
Singleton Heights
56-CFD 2013-1
Maintenance JP
Ranch
57-CFD 2018-1
Maintenance
Summerwind Ranch
59-CFD 2013-1
Facilities IA2 JP
Ranch
$ - $ - $ - $ -
$ 5,849 $ 5,849 $ 5,849 $ 5,849
$ - $ - $ - $ -
$ 555 $ 555 $ 523 $ -
$ 432 $ 432 $ 407 $ -
$ - $ - $ - $ -
$ 6,165 $ 5,493 $ 3,987 $ 6,445
$ - $ - $ - $ -
$ - $ - $ - $ -
$ 13,002 $ 12,330 $ 10,765 $ 12,295
$ 13,002 $ 12,330 $ 10,765 $ 12,295
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 22

Page 221 of 425 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Cost Center Fund Description
01-8100 General Fund Non-Departmental
01-1200 General Fund City Manager
01-1300 General Fund City Clerk - General Ops / Functions 01-1320 General Fund Human Resources
01-1330 General Fund Risk Management
01-1400 General Fund City Attorney
01-2000 General Fund Finance
01-2100 General Fund Information Technology
01-5100 General Fund Public Works Department
Total Allocated
Direct Bill Adjustments
Proposed Costs
67-
Successor
Agency
71-California
Recycling
Grant
75-Vehicle
Fund
76-Information
Technology Fund
$ - $ - $ - $ -
$ 5,849 $ 5,849 $ 5,849 $ 5,849
$ 2,025 $ - $ - $ -
$ 1,797 $ - $ - $ -
$ 1,398 $ - $ - $ -
$ 600 $ - $ - $ -
$ 4,581 $ 7,197 $ 3,408 $ 3,408
$ 3,489 $ - $ - $ -
$ - $ - $ - $ -
$ 19,740 $ 13,047 $ 9,257 $ 9,257
$ 19,740 $ 13,047 $ 9,257 $ 9,257
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 23

Page 222 of 425 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Cost Center Fund Description
01-8100 General Fund Non-Departmental
01-1200 General Fund City Manager
01-1300 General Fund City Clerk - General Ops / Functions 01-1320 General Fund Human Resources
01-1330 General Fund Risk Management
01-1400 General Fund City Attorney
01-2000 General Fund Finance
01-2100 General Fund Information Technology
01-5100 General Fund Public Works Department
Total Allocated
Direct Bill Adjustments
Proposed Costs
Subtotal
Direct
Billed Unallocated Total
$ 43,126 $ - $ 155,954 $ 199,079
$ 242,750 $ - $ 71,569 $ 314,320
$ 98,212 $ - $ 7,484 $ 105,696
$ 94,217 $ - $ - $ 94,217
$ 89,287 $ - $ - $ 89,287
$ 107,196 $ - $ 36,851 $ 144,047
$ 315,288 $ - $ 30,099 $ 345,387
$ 179,770 $ - $ - $ 179,770
$ 29,611 $ - $ 571,747 $ 601,358
$ 1,199,457 $ - $ 873,704 $ 2,073,161
$ -
$ 1,199,457 $ - $ 873,704 $ 2,073,161
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 24

Page 223 of 425 ends

6. Summary of Functions and Allocation Bases
The Summary of Functions and Allocation Bases provided on the following pages shows a recap of the allocation methodology applied to each Central Service department. For example, if the Payroll function of the Finance Department allocates by number of full-time employees, then the basis for the allocation of that function shown on this schedule would be number of full-time employees and the source would potentially be personnel report.

Page 224 of 425 ends

SUMMARY OF FUNCTIONS AND ALLOCATION BASES
CS DEPARTMENT FUNCTION SUPPORT % ALLOCATION BASIS SOURCE 01-8100-General Fund- Non-Departmental
Permits / Fees 0.03% Direct to City Clerk -
Repairs & Maintenance - Vehicles 2% Direct to CM, City Council, & CD - Repairs & Maintenance - Bldg 1% Direct to CD -
General Services and Supplies & Special Supplies - Internal 17% Equal to all GF Dept - Supplies - Paper / Custodial 0.21% Equal to all GF Dept - Office Supplies 5% Equal to all GF Dept -
Utilites 10% Sq. Ft. Occupied per Fund / Dept Building Square Footage Bank Charges 13% Not Allocated -
Special Supplies - External 0.06% Not Allocated -
Transfers Out, Community Partnerships, & Misc. 52% Not Allocated - 01-1200-General Fund- City Manager
Citywide Support 80% Equal to All Funds / Dept -
01-1300-General Fund- City Clerk - General Ops / Functions Citywide Support 95% # of Agenda Items per Fund / Dept Agenda Report 01-1320-General Fund- Human Resources
Employee & Labor Relations 100% # of FTE per Fund / Dept Staffing File 01-1330-General Fund- Risk Management
Risk Administration 11% # of FTE per Fund / Dept Staffing File Workers Compensation 23% # of FTE per Fund / Dept Staffing File General Liability 45% 5 Yr Avg # of GL Claims Claims Log 01-1400-General Fund- City Attorney
Legal Support 80% 2 Yr Avg # of Legal Hours Billed per Fund / Dept Attorney Invoices Litigation 20% Not Allocated -
01-2000-General Fund- Finance
Budget 15% Equal to All Funds / Dept -
Payroll 6% # of FTE per Fund / Dept Staffing File
Accounts Payable 17% # of AP Trans. per Fund / Dept AP Transaction Log Accounts Receivable 12% # of Cash Receipting Trans. per Fund / Dept Cash Receipts Financial Reporting & Audit 17% Equal to All Funds / Dept - Journal Entries 8% # of Journal Entries per Fund / Dept. Journal Entry Report Debt Management 4% Equal to All CFD Funds -
Benefits Administration 3% # of FTE per Fund / Dept Staffing File Grants 11% 2 Yr Avg # of Grants per Fund / Dept Grants Log Business Licencing 7% Not Allocated -
01-2100-General Fund- Information Technology
General IT Support 100% # of FTE per Fund / Dept Staffing File 01-5100-General Fund- Public Works Department
Building & Custodial Maintenance 6% Sq. Ft. Occupied per Fund / Dept Building Square Footage Streets 20% Not Allocated -
Park Maintenance 14% Not Allocated -
Public Works 61% Not Allocated -
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 26

Page 225 of 425 ends

7. Central Service Departments (Providers)
The follow page provides a list of all the departments included as Central Services, including; their fund, department, and or division number, expenditure totals per department, a subtotal of disallowed costs, and a total of all expenditures allocated through the plan.

Page 226 of 425 ends

CENTRAL SERVICES DEPARTMENTS (PROVIDERS)
Cost Center Fund Description
Functional
Expenditures
Disallowed
Costs
Cost
Adjustments Total $
01-8100 General Fund Non-Departmental $ 219,161 $ - $ 15,056 $ 234,217 01-1200 General Fund City Manager $ 313,969 $ - $ - $ 313,969 01-1300 General Fund City Clerk - General Ops / Functions $ 99,312 $ - $ 17,798 $ 117,110 01-1320 General Fund Human Resources $ 73,210 $ - $ 8,550 $ 81,760 01-1330 General Fund Risk Management $ 193,865 $ - $ 3,447 $ 197,312 01-1400 General Fund City Attorney $ 159,613 $ - $ - $ 159,613 01-2000 General Fund Finance $ 273,859 $ - $ 58,753 $ 332,612 01-2100 General Fund Information Technology $ 201,505 $ - $ 11,856 $ 213,361 01-5100 General Fund Public Works Department $ 395,278 $ - $ 27,929 $ 423,207 TOTAL ALLOCATED EXPENDITURES $2,073,161
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 28

Page 227 of 425 ends

8. Grantee Departments (Receivers)
The following page provides a list of all the departments included as Receiving departments, including their fund, department, and or division number.

Page 228 of 425 ends

GRANTEE DEPARTMENTS (RECEIVERS)

COST CENTER FUND DESCRIPTION
01-1100 General Fund City Council
01-1310 General Fund Mobile Home Rent Control
01-3000 General Fund Community Development
01-3300 General Fund Engineering
01-4000 General Fund Citizens on Patrol
01-4100 General Fund Police
01-4200 General Fund Animal Control
01-4300 General Fund Fire Department
01-4900 General Fund Community Services Senior Center
12 Special Deposits -
13 Insurance -
14 Supplemental Law Enforcement Safety -
16 Capital Project Including ARPA -
18 Planning Grants -
19 Library -
20 ADA CIP Projects -
21 Air Quality Management District -
22 Road Maintenance and Rehabilitation Account -
24 Gas Tax -
25 Measure A -
26 Housing Rehab. -State Grant -
27 Housing Rehab. -Federal Grant -
28 Landscape, Lighting & Maintenance -
31 Fire Facilities Fees -
32 Flood Control and Drainage Fees -
33 Administration Facilities Fees -
34 Library Facilities Fees -
35 Law Enforcement Facilities Fees -
36 Traffic Improvement Fees -
39 Park Improvement Fees -
42 Multi-Species Habitat Conservation Program -
47 CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch - 49 CFD 2012-1 Facilities IA2 Singleton Heights -
51 CFD Public Services 1 -
52 CFD 2013-1 Facilities Improvement Area 1 JP Ranch -
53 CFD 2012-1 Facilities IA1 Singleton Heights -
54 CFD 2013-1 Facilities Improvement Area 3 JP Ranch -
55 CFD 2012-1B Maintenance Singleton Heights -
56 CFD 2013-1 Maintenance JP Ranch -
57 CFD 2018-1 Maintenance Summerwind Ranch -
59 CFD 2013-1 Facilities IA2 JP Ranch -
67 Successor Agency -
71 California Recycling Grant -
75 Vehicle Fund -
76 Information Technology Fund -
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 30

Page 229 of 425 ends

9. Cost Allocation Plan
The following points highlight the information included for each Central Service department for the Citywide Cost Allocation Plan:
• Departmental Narrative: This describes the overall services provided by each Central Service department, the different functions associated with the department, as well as the allocation bases used to allocate costs to Receiving departments. • Costs to be Allocated: This details the total functional cost associated with a department, as well as any cost adjustments, and incoming costs from other Central Service departments. • Departmental Expense Detail: This provides a detailed breakout of the expenditures associated with each Central Service department (including personnel and non-personnel expenses), any cost adjustments, disallowed costs, incoming costs, and any unallocated costs.
• Allocation Detail: This details the allocation metric(s) used to determine the percentage of support and ultimate cost allocated to Receiving departments; and accounts for any direct bills for services paid for by departments to the particular Central Service department.
• Allocation Summary: This summarizes the total costs allocated to departments by Central Service functional areas.

The following pages provide the detailed information outline above for each Central Service department.

Page 230 of 425 ends

1 Non-Departmental
Non-Departmental houses expenditures which are used Citywide rather than by a particular City Department. Non-Departmental’s costs are allocated to Receiving Departments as follows:
• Permit / Fees – represents costs associated with document recording fees. These costs have been allocated directly to City Clerk.
• Repairs & Maintenance - Vehicles – represents costs associated with maintaining the City’s pooled vehicles. These costs have been allocated directly to City Manager, City Council, and Community Development. • Repairs & Maintenance - Buildings – represents costs associated with extermination, miscellaneous maintenance, and the alarm contract for City facilities. These costs have been allocated directly to Public Works, which manages facility maintenance.
• General Services and Supplies & Special Services - Internal – represents costs associated miscellaneous supplies and services; such as, postage, printing, and publications. These costs have been allocated equally to all General Fund Departments1.
• Supplies – Paper / Custodial – represents costs associated with the procurement of paper and custodial supplies. These costs have been allocated equally to all General Fund Departments2. • Office Supplies – represents costs associated with the procurement of office supplies. These costs have been allocated equally to all General Fund Departments.
1 The Fire Department was excluded from this metric as they budget for their own supplies. 2 The Fire Department and Senior Center were excluded from this metric as they budget for their own paper / custodial supplies.

Page 231 of 425 ends

• Utilities – represents costs associated with paying for electricity, water and sewer at City facilities. These costs have been allocated based on square footage occupied per Fund / Department3. • Bank Charges – represents costs associated with credit card fees. These costs are recovered through a separate surcharge and as such have not been further allocated through the cost plan. • Special Supplies - External – represents costs associated with the City’s annual Community Service Awards. Per OMB guidelines these costs have been unallocated.
• Transfers Out, Community Partnerships, & Misc. – represents costs associated with Capital Project, Landscape, Lighting, & Maintenance District, and vehicle transfers; supporting partnerships within the community, and hosting community meetings.

Per OMB guidelines these costs have been unallocated.

The chart on the following page illustrates the functions and measures used to allocate Non-Departmental costs. The top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-byfunction breakdown of expenses, each function’s allocation, and an allocation summary. 3 Public Works Department was weighted at 10% due to their minimal impact on utilities and Library was excluded from this metric as the County pays for utilities.

Page 232 of 425 ends

NON-DEPARTMENTAL
Permit /
Fees
Direct to City
Clerk
Repairs &
Maint. -
Vehicles
Direct to to
CM, City
Council, and
CD
Repairs &
Maint. - Bldg
Direct to PW
General Svcs
& Supp &
Special Supp
- Internal
Equal to all
GF Dept
Supp - Paper
/ Custodial
Equal to all
GF Dept
Office Supp
Equal to all
GF Dept
Utilities
Sq. Ft.

Occupied
Bank
Charges
Not
Allocated
Special Supp
- External
Not
Allocated
Transfers
Out, Comm
Partnership,
& Misc
Not
Allocated
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 34

Page 233 of 425 ends

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 219,161 $ 219,161
Total Disallowed Costs $ - $ -
Incoming Costs
01-2000-General Fund- Finance $ 7,144 $ 7,144
Total Incoming Costs $ - $ 7,144 $ 7,144
Overhead Allocation $ 15,056
Total Cost Adjustments $ 15,056 $ 15,056
Total Costs to be Allocated $ 234,217 $ 7,144 $ 241,361 01-8100-General Fund- Non-Departmental
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 35

Page 234 of 425 ends

01-8100-General Fund- Non-Departmental
Distribution Percentage 0.04% 2.22% 0.81% 17.72% 0.22% 5.72% 11.08% 13.39% 0.07% 48.73% Personnel
Subtotal Personnel Cost $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Operating Services & Supplies
Operating Expenses $ 55,741 S $ 81 $ - $ - $ 12,484 $ 488 $ 12,544 $ - $ - $ 147 $ 29,997 Overhead Allocation $ (15,056) S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (15,056) Other Contract Services $ 26,353 S $ - $ - $ - $ 26,353 $ - $ - $ - $ - $ - $ - Repairs/Maintenance $ 4,246 S $ - $ 2,468 $ 1,777 $ - $ - $ - $ - $ - $ - $ - Fuel & Oil $ 2,404 S $ - $ 2,404 $ - $ - $ - $ - $ - $ - $ - $ - Transfers $ 91,849 S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 91,849 Bank Charges $ 29,345 S $ - $ - $ - $ - $ - $ - $ - $ 29,345 $ - $ - Utilities $ 24,279 S $ - $ - $ - $ - $ - $ - $ 24,279 $ - $ - $ - Subtotal Operating Cost $ 219,161 $ 81 $ 4,873 $ 1,777 $ 38,838 $ 488 $ 12,544 $ 24,279 $ 29,345 $ 147 $ 106,790 FUNCTIONAL EXPENDITURES $ 219,161 $ 81 $ 4,873 $ 1,777 $ 38,838 $ 488 $ 12,544 $ 24,279 $ 29,345 $ 147 $ 106,790 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Cost Adjustments
Overhead Allocation $ 15,056 S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 15,056 Subtotal Cost Adjustments $ 15,056 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 15,056 FUNCTIONAL COST $ 234,217 $ 81 $ 4,873 $ 1,777 $ 38,838 $ 488 $ 12,544 $ 24,279 $ 29,345 $ 147 $ 121,846 First Allocation
Incoming - (direct bill)
Incoming - (direct bill)
Incoming - All Others $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Reallocate Admin Costs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Unallocated Costs $ (151,338) $ - $ - $ - $ - $ - $ - $ - $ (29,345) $ (147) $ (121,846) Subtotal of First Allocation $ 82,879 $ 81 $ 4,873 $ 1,777 $ 38,838 $ 488 $ 12,544 $ 24,279 $ - $ - $ - Second Allocation
Incoming - All Others $ 7,144 $ 2 $ 149 $ 54 $ 1,185 $ 15 $ 383 $ 741 $ 895 $ 4 $ 3,717 Reallocate Admin Costs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Unallocated Costs $ (4,616) $ - $ - $ - $ - $ - $ - $ - $ (895) $ (4) $ (3,717) Subtotal of Second Allocation $ 2,528 $ 2.48 $ 148.63 $ 54.22 $ 1,184.64 $ 14.87 $ 382.62 $ 740.56 $ - $ - $ - TOTAL ALLOCATED $ 85,407 $ 84 $ 5,021 $ 1,832 $ 40,022 $ 502 $ 12,927 $ 25,019 $ - $ - $ - Expense Type Expense ($)

EXPENSE DETAIL
S
pr
ea
d
Utilites Bank Charges Special Supplies
- External Permits / Fees
Repairs &
Maintenance -
Vehicles
Repairs &
Maintenance -
Bldg
General Services and
Supplies & Special
Supplies - Internal
Supplies - Paper
/ Custodial Office Supplies
Transfers Out,
Community
Partnerships, & Misc.

Page 235 of 425 ends

01-8100-General Fund- Non-Departmental
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Permits / Fees .
.
01-1300-General Fund- City Clerk - General Ops / Functions 1.00 100.000% $ 81 $ 81 $ 2 $ 84 Total 1.00 100.000% $ 81 $- $ 81 $ 2 $ 84
.

Allocation Basis: Direct to City Clerk
.

ALLOCATION DETAIL
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 37

Page 236 of 425 ends

01-8100-General Fund- Non-Departmental
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Repairs & Maintenance - Vehicles .
.
01-1200-General Fund- City Manager 0.33 33.333% $ 1,624 $ 1,624 $ 50 $ 1,674 01-1100-General Fund-City Council 0.33 33.333% $ 1,624 $ 1,624 $ 50 $ 1,674 01-3000-General Fund-Community Development 0.33 33.333% $ 1,624 $ 1,624 $ 50 $ 1,674 Total 1.00 100.000% $ 4,873 $- $ 4,873 $ 149 $ 5,021
.

Allocation Basis: Direct to CM, City Council, & CD
.

Page 237 of 425 ends

01-8100-General Fund- Non-Departmental
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Repairs & Maintenance - Bldg .
.
01-5100-General Fund- Public Works Department 1.00 100.000% $ 1,777 $ 1,777 $ 54 $ 1,832 Total 1.00 100.000% $ 1,777 $- $ 1,777 $ 54 $ 1,832
.

Allocation Basis: Direct to CD
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 39

Page 238 of 425 ends

01-8100-General Fund- Non-Departmental
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
General Services and Supplies & Special Supplies - Internal . .
01-1200-General Fund- City Manager 1.00 9.091% $ 3,531 $ 3,531 $ 108 $ 3,638 01-1300-General Fund- City Clerk - General Ops / Functions 1.00 9.091% $ 3,531 $ 3,531 $ 108 $ 3,638 01-1320-General Fund- Human Resources 1.00 9.091% $ 3,531 $ 3,531 $ 108 $ 3,638 01-1330-General Fund- Risk Management 1.00 9.091% $ 3,531 $ 3,531 $ 108 $ 3,638 01-1400-General Fund- City Attorney 1.00 9.091% $ 3,531 $ 3,531 $ 108 $ 3,638 01-2000-General Fund- Finance 1.00 9.091% $ 3,531 $ 3,531 $ 108 $ 3,638 01-5100-General Fund- Public Works Department 1.00 9.091% $ 3,531 $ 3,531 $ 108 $ 3,638 01-1100-General Fund-City Council 1.00 9.091% $ 3,531 $ 3,531 $ 108 $ 3,638 01-3300-General Fund-Engineering 1.00 9.091% $ 3,531 $ 3,531 $ 108 $ 3,638 01-4300-General Fund-Fire Department 1.00 9.091% $ 3,531 $ 3,531 $ 108 $ 3,638 01-4900-General Fund-Community Services Senior Center 1.00 9.091% $ 3,531 $ 3,531 $ 108 $ 3,638 Total 11.00 100.000% $ 38,838 $- $ 38,838 $ 1,185 $ 40,022 .

Allocation Basis: Equal to all GF Dept
.

Page 239 of 425 ends

01-8100-General Fund- Non-Departmental
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Supplies - Paper / Custodial .
.
01-1200-General Fund- City Manager 1.00 10.000% $ 49 $ 49 $ 1 $ 50 01-1300-General Fund- City Clerk - General Ops / Functions 1.00 10.000% $ 49 $ 49 $ 1 $ 50 01-1320-General Fund- Human Resources 1.00 10.000% $ 49 $ 49 $ 1 $ 50 01-1330-General Fund- Risk Management 1.00 10.000% $ 49 $ 49 $ 1 $ 50 01-1400-General Fund- City Attorney 1.00 10.000% $ 49 $ 49 $ 1 $ 50 01-2000-General Fund- Finance 1.00 10.000% $ 49 $ 49 $ 1 $ 50 01-5100-General Fund- Public Works Department 1.00 10.000% $ 49 $ 49 $ 1 $ 50 01-1100-General Fund-City Council 1.00 10.000% $ 49 $ 49 $ 1 $ 50 01-3300-General Fund-Engineering 1.00 10.000% $ 49 $ 49 $ 1 $ 50 01-4300-General Fund-Fire Department 1.00 10.000% $ 49 $ 49 $ 1 $ 50 Total 10.00 100.000% $ 488 $- $ 488 $ 15 $ 502
.

Allocation Basis: Equal to all GF Dept
.

Page 240 of 425 ends

01-8100-General Fund- Non-Departmental
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Office Supplies .
.
01-1200-General Fund- City Manager 1.00 9.091% $ 1,140 $ 1,140 $ 35 $ 1,175 01-1300-General Fund- City Clerk - General Ops / Functions 1.00 9.091% $ 1,140 $ 1,140 $ 35 $ 1,175 01-1320-General Fund- Human Resources 1.00 9.091% $ 1,140 $ 1,140 $ 35 $ 1,175 01-1330-General Fund- Risk Management 1.00 9.091% $ 1,140 $ 1,140 $ 35 $ 1,175 01-1400-General Fund- City Attorney 1.00 9.091% $ 1,140 $ 1,140 $ 35 $ 1,175 01-2000-General Fund- Finance 1.00 9.091% $ 1,140 $ 1,140 $ 35 $ 1,175 01-5100-General Fund- Public Works Department 1.00 9.091% $ 1,140 $ 1,140 $ 35 $ 1,175 01-1100-General Fund-City Council 1.00 9.091% $ 1,140 $ 1,140 $ 35 $ 1,175 01-3000-General Fund-Community Development 1.00 9.091% $ 1,140 $ 1,140 $ 35 $ 1,175 01-3300-General Fund-Engineering 1.00 9.091% $ 1,140 $ 1,140 $ 35 $ 1,175 01-4900-General Fund-Community Services Senior Center 1.00 9.091% $ 1,140 $ 1,140 $ 35 $ 1,175 Total 11.00 100.000% $ 12,544 $- $ 12,544 $ 383 $ 12,927 .

Allocation Basis: Equal to all GF Dept
.

Page 241 of 425 ends

01-8100-General Fund- Non-Departmental
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Utilites .
.
01-1200-General Fund- City Manager 489.60 3.490% $ 847 $ 847 $ 26 $ 873 01-1300-General Fund- City Clerk - General Ops / Functions 305.28 2.176% $ 528 $ 528 $ 16 $ 545 01-1320-General Fund- Human Resources 141.12 1.006% $ 244 $ 244 $ 7 $ 252 01-1330-General Fund- Risk Management 144.00 1.027% $ 249 $ 249 $ 8 $ 257 01-2000-General Fund- Finance 941.76 6.714% $ 1,630 $ 1,630 $ 50 $ 1,680 01-2100-General Fund- Information Technology 100.80 0.719% $ 174 $ 174 $ 5 $ 180 01-5100-General Fund- Public Works Department 482.20 3.438% $ 835 $ 835 $ 25 $ 860 01-1100-General Fund-City Council 196.00 1.397% $ 339 $ 339 $ 10 $ 350 01-1310-General Fund-Mobile Home Rent Control 37.44 0.267% $ 65 $ 65 $ 2 $ 67 01-3000-General Fund-Community Development 1,058.00 7.542% $ 1,831 $ 1,831 $ 56 $ 1,887 01-3300-General Fund-Engineering 667.00 4.755% $ 1,154 $ 1,154 $ 35 $ 1,190 01-4100-General Fund-Police 333.50 2.378% $ 577 $ 577 $ 18 $ 595 01-4300-General Fund-Fire Department 4,422.00 31.524% $ 7,654 $ 7,654 $ 233 $ 7,887 01-4900-General Fund-Community Services Senior Center 4,708.50 33.567% $ 8,150 $ 8,150 $ 249 $ 8,398 Total 14,027.20 100.000% $ 24,279 $- $ 24,279 $ 741 $ 25,019 .

Allocation Basis: Sq. Ft. Occupied per Fund / Dept
.

Source of Allocation: Building Square Footage
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 43

Page 242 of 425 ends

ALLOCATION SUMMARY
01-1200-General Fund- City Manager $ - $ 1,674 $ - $ 3,638 $ 50 01-1300-General Fund- City Clerk - General Ops / Functions $ 84 $ - $ - $ 3,638 $ 50 01-1320-General Fund- Human Resources $ - $ - $ - $ 3,638 $ 50 01-1330-General Fund- Risk Management $ - $ - $ - $ 3,638 $ 50 01-1400-General Fund- City Attorney $ - $ - $ - $ 3,638 $ 50 01-2000-General Fund- Finance $ - $ - $ - $ 3,638 $ 50
01-2100-General Fund- Information Technology $ - $ - $ - $ - $ - 01-5100-General Fund- Public Works Department $ - $ - $ 1,832 $ 3,638 $ 50 01-1100-General Fund-City Council $ - $ 1,674 $ - $ 3,638 $ 50 01-1310-General Fund-Mobile Home Rent Control $ - $ - $ - $ - $ - 01-3000-General Fund-Community Development $ - $ 1,674 $ - $ - $ - 01-3300-General Fund-Engineering $ - $ - $ - $ 3,638 $ 50 01-4100-General Fund-Police $ - $ - $ - $ - $ -
01-4300-General Fund-Fire Department $ - $ - $ - $ 3,638 $ 50 01-4900-General Fund-Community Services Senior Center $ - $ - $ - $ 3,638 $ - Total $ 84 $ 5,021 $ 1,832 $ 40,022 $ 502
01-8100-General Fund- Non-Departmental Permits / Fees
Repairs &
Maintenance -
Vehicles
Repairs &
Maintenance -
Bldg
General Services
and Supplies &
Special Supplies -
Supplies -
Paper /
Custodial
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 44

Page 243 of 425 ends

ALLOCATION SUMMARY
01-1200-General Fund- City Manager
01-1300-General Fund- City Clerk - General Ops / Functions 01-1320-General Fund- Human Resources
01-1330-General Fund- Risk Management
01-1400-General Fund- City Attorney
01-2000-General Fund- Finance
01-2100-General Fund- Information Technology
01-5100-General Fund- Public Works Department
01-1100-General Fund-City Council
01-1310-General Fund-Mobile Home Rent Control
01-3000-General Fund-Community Development
01-3300-General Fund-Engineering
01-4100-General Fund-Police
01-4300-General Fund-Fire Department
01-4900-General Fund-Community Services Senior Center
Total
01-8100-General Fund- Non-Departmental
$ 1,175 $ 873 $ 7,411
$ 1,175 $ 545 $ 5,492
$ 1,175 $ 252 $ 5,115
$ 1,175 $ 257 $ 5,121
$ 1,175 $ - $ 4,864
$ 1,175 $ 1,680 $ 6,544
$ - $ 180 $ 180
$ 1,175 $ 860 $ 7,555
$ 1,175 $ 350 $ 6,887
$ - $ 67 $ 67
$ 1,175 $ 1,887 $ 4,736
$ 1,175 $ 1,190 $ 6,053
$ - $ 595 $ 595
$ - $ 7,887 $ 11,576
$ 1,175 $ 8,398 $ 13,212
$ 12,927 $ 25,019 $ 85,407
Office
Supplies Utilites Total
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 45

Page 244 of 425 ends

2 City Manager
City Manager acts as the administrative head of the City and is responsible for general administrative and managerial support Citywide. City Manager’s costs are allocated to Receiving Departments as follows:
• Citywide Support– represents costs associated general administrative and managerial support including overseeing all citywide functions. These costs have been allocated equally to all Funds / Departments4. • Economic Development– represents support provided by City manager’s office to further the larger interests of the community. Per OMB guidelines these costs have been unallocated.

The chart on the following page illustrates the functions and measures used to allocate City Manager costs. The top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary. 4 Community Development was weighted at 200% due to extra support provided and Animal Control was weighted 50%.

Page 245 of 425 ends

CITY MANAGER
Citywide Support
Equal to all Funds /
Dept
Economic
Development
Not Allocated
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 47

Page 246 of 425 ends

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 313,969 $ 313,969
Total Disallowed Costs $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 7,191 $ 219 $ 7,411 01-1300-General Fund- City Clerk - General Ops / Functions $ 3,418 $ 3,418 01-1320-General Fund- Human Resources $ 3,301 $ 3,301
01-1330-General Fund- Risk Management $ 3,965 $ 3,965
01-1400-General Fund- City Attorney $ 7,541 $ 7,541
01-2000-General Fund- Finance $ 7,067 $ 7,067
01-2100-General Fund- Information Technology $ 7,493 $ 7,493 01-5100-General Fund- Public Works Department $ 1,101 $ 1,101 Total Incoming Costs $ 7,191 $ 34,105 $ 41,297
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 321,160 $ 34,105 $ 355,265 01-1200-General Fund- City Manager
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 48

Page 247 of 425 ends

01-1200-General Fund- City Manager
Distribution Percentage 100.00% 0.00%
Personnel
Salaries $ 186,925 S $ 186,925 $ -
Management Incentive Pay $ 9,216 S $ 9,216 $ -
Benefits Contra Account $ 52,986 S $ 52,986 $ -
Subtotal Personnel Cost $ 249,127 $ 249,127 $ -
Operating Services & Supplies
Operating Expenses $ 1,592 S $ 1,592 $ -
Professional Services $ 63,250 S $ - $ 63,250
Subtotal Operating Cost $ 64,842 $ 1,592 $ 63,250
FUNCTIONAL EXPENDITURES $ 313,969 $ 250,719 $ 63,250
Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ -
FUNCTIONAL COST $ 313,969 $ 250,719 $ 63,250
First Allocation
Incoming - All Others $ 7,191 $ 5,743 $ 1,449
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (64,699) $ - $ (64,699)
Subtotal of First Allocation $ 256,461 $ 256,461 $ -
Second Allocation
Incoming - All Others $ 34,105 $ 27,235 $ 6,871
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (6,871) $ - $ (6,871)
Subtotal of Second Allocation $ 27,235 $ 27,235 $ -
TOTAL ALLOCATED $ 283,696 $ 283,696 $ -

EXPENSE DETAIL
Expense Type Expense ($)
S
p
r
Citywide
Support
Economic
Development
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 49

Page 248 of 425 ends

01-1200-General Fund- City Manager
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Citywide Support .
.
01-1300-General Fund- City Clerk - General Ops / Functions 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 01-1320-General Fund- Human Resources 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 01-1330-General Fund- Risk Management 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 01-1400-General Fund- City Attorney 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 01-2000-General Fund- Finance 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 01-2100-General Fund- Information Technology 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 01-5100-General Fund- Public Works Department 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 01-1100-General Fund-City Council 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 01-1310-General Fund-Mobile Home Rent Control 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 01-3000-General Fund-Community Development 2.00 4.124% $ 10,576 $ 10,576 $ 1,123 $ 11,699 01-3300-General Fund-Engineering 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 01-4000-General Fund-Citizens on Patrol 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 01-4100-General Fund-Police 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 01-4200-General Fund-Animal Control 0.50 1.031% $ 2,644 $ 2,644 $ 281 $ 2,925 01-4300-General Fund-Fire Department 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 01-4900-General Fund-Community Services Senior Center 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 12-Special Deposits 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 16-Capital Project Including ARPA 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 19-Library 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849
20-ADA CIP Projects 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 21-Air Quality Management District 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 22-Road Maintenance and Rehabilitation Account 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 24-Gas Tax 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849
25-Measure A 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849
26-Housing Rehab. -State Grant 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 27-Housing Rehab. -Federal Grant 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 28-Landscape, Lighting & Maintenance 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 31-Fire Facilities Fees 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 32-Flood Control and Drainage Fees 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 33-Administration Facilities Fees 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 34-Library Facilities Fees 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 35-Law Enforcement Facilities Fees 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 36-Traffic Improvement Fees 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 39-Park Improvement Fees 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 47-CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 49-CFD 2012-1 Facilities IA2 Singleton Heights 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 51-CFD Public Services 1 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849

Page 249 of 425 ends

01-1200-General Fund- City Manager
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
52-CFD 2013-1 Facilities Improvement Area 1 JP Ranch 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 53-CFD 2012-1 Facilities IA1 Singleton Heights 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 54-CFD 2013-1 Facilities Improvement Area 3 JP Ranch 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 55-CFD 2012-1B Maintenance Singleton Heights 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 56-CFD 2013-1 Maintenance JP Ranch 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 57-CFD 2018-1 Maintenance Summerwind Ranch 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 59-CFD 2013-1 Facilities IA2 JP Ranch 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 67-Successor Agency 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 71-California Recycling Grant 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 75-Vehicle Fund 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 76-Information Technology Fund 1.00 2.062% $ 5,288 $ 5,288 $ 562 $ 5,849 Total 48.50 100.000% $ 256,461 $ - $ 256,461 $ 27,235 $ 283,696 .

Allocation Basis: Equal to All Funds / Dept
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 51

Page 250 of 425 ends

ALLOCATION SUMMARY
01-1300-General Fund- City Clerk - General Ops / Functions $ 5,849 $ 5,849 01-1320-General Fund- Human Resources $ 5,849 $ 5,849
01-1330-General Fund- Risk Management $ 5,849 $ 5,849
01-1400-General Fund- City Attorney $ 5,849 $ 5,849
01-2000-General Fund- Finance $ 5,849 $ 5,849
01-2100-General Fund- Information Technology $ 5,849 $ 5,849 01-5100-General Fund- Public Works Department $ 5,849 $ 5,849 01-1100-General Fund-City Council $ 5,849 $ 5,849
01-1310-General Fund-Mobile Home Rent Control $ 5,849 $ 5,849 01-3000-General Fund-Community Development $ 11,699 $ 11,699 01-3300-General Fund-Engineering $ 5,849 $ 5,849
01-4000-General Fund-Citizens on Patrol $ 5,849 $ 5,849 01-4100-General Fund-Police $ 5,849 $ 5,849
01-4200-General Fund-Animal Control $ 2,925 $ 2,925
01-4300-General Fund-Fire Department $ 5,849 $ 5,849
01-4900-General Fund-Community Services Senior Center $ 5,849 $ 5,849 12-Special Deposits $ 5,849 $ 5,849
16-Capital Project Including ARPA $ 5,849 $ 5,849
19-Library $ 5,849 $ 5,849
20-ADA CIP Projects $ 5,849 $ 5,849
21-Air Quality Management District $ 5,849 $ 5,849
22-Road Maintenance and Rehabilitation Account $ 5,849 $ 5,849 24-Gas Tax $ 5,849 $ 5,849
25-Measure A $ 5,849 $ 5,849
26-Housing Rehab. -State Grant $ 5,849 $ 5,849
27-Housing Rehab. -Federal Grant $ 5,849 $ 5,849
28-Landscape, Lighting & Maintenance $ 5,849 $ 5,849
31-Fire Facilities Fees $ 5,849 $ 5,849
32-Flood Control and Drainage Fees $ 5,849 $ 5,849
33-Administration Facilities Fees $ 5,849 $ 5,849
34-Library Facilities Fees $ 5,849 $ 5,849
35-Law Enforcement Facilities Fees $ 5,849 $ 5,849
36-Traffic Improvement Fees $ 5,849 $ 5,849
01-1200-General Fund- City Manager Total
Citywide
Support
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 52

Page 251 of 425 ends

ALLOCATION SUMMARY
01-1200-General Fund- City Manager Total
Citywide
Support
39-Park Improvement Fees $ 5,849 $ 5,849
47-CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch $ 5,849 $ 5,849 49-CFD 2012-1 Facilities IA2 Singleton Heights $ 5,849 $ 5,849 51-CFD Public Services 1 $ 5,849 $ 5,849
52-CFD 2013-1 Facilities Improvement Area 1 JP Ranch $ 5,849 $ 5,849 53-CFD 2012-1 Facilities IA1 Singleton Heights $ 5,849 $ 5,849 54-CFD 2013-1 Facilities Improvement Area 3 JP Ranch $ 5,849 $ 5,849 55-CFD 2012-1B Maintenance Singleton Heights $ 5,849 $ 5,849 56-CFD 2013-1 Maintenance JP Ranch $ 5,849 $ 5,849
57-CFD 2018-1 Maintenance Summerwind Ranch $ 5,849 $ 5,849 59-CFD 2013-1 Facilities IA2 JP Ranch $ 5,849 $ 5,849
67-Successor Agency $ 5,849 $ 5,849
71-California Recycling Grant $ 5,849 $ 5,849
75-Vehicle Fund $ 5,849 $ 5,849
76-Information Technology Fund $ 5,849 $ 5,849
Total $ 283,696 $ 283,696
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 53

Page 252 of 425 ends

3 City Clerk – General Operations
The City Clerk – General Operations Department is responsible for managing, maintaining, and archiving City records and providing support to City Council. City Clerk – General Operations’ costs are allocated to Receiving Departments as follows:
• Citywide Support– represents costs associated overseeing all city records, as well as putting together agenda packets, and minutes for City Council meetings. These costs have been allocated based on number of agenda items per Fund / Department.
• Elections – represents costs associated with managing elections. Per OMB guidelines these costs have been unallocated.

The chart on the following page illustrates the functions and measures used to allocate City Clerk – General Operations costs. The top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

Page 253 of 425 ends

CITY CLERK - GENERAL

OPERATIONS
Citywide Support
# of Agenda Items per
Fund / Dept
Elections
Not Allocated
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 55

Page 254 of 425 ends

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 99,312 $ 99,312
Total Disallowed Costs $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 5,329 $ 162.56 $ 5,492 01-1200-General Fund- City Manager $ 5,288 $ 562 $ 5,849 01-1300-General Fund- City Clerk - General Ops / Functions $ 5,127 $ 5,127 01-1320-General Fund- Human Resources $ 1,761 $ 1,761
01-1330-General Fund- Risk Management $ 2,209 $ 2,209
01-1400-General Fund- City Attorney $ 1,224 $ 1,224
01-2000-General Fund- Finance $ 6,223 $ 6,223
01-2100-General Fund- Information Technology $ 3,996 $ 3,996 01-5100-General Fund- Public Works Department $ 687 $ 687 Total Incoming Costs $ 10,617 $ 21,951 $ 32,568
Overhead Allocation $ 17,798
Total Cost Adjustments $ 17,798 $ 17,798
Total Costs to be Allocated $ 127,727 $ 21,951 $ 149,678 01-1300-General Fund- City Clerk - General Ops / Functions FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 56

Page 255 of 425 ends

01-1300-General Fund- City Clerk - General Ops / Functions Distribution Percentage 95.00% 5.00%
Personnel
Salaries $ 78,493 S $ 74,568 $ 3,925
Benefits Contra Account $ 23,463 S $ 22,290 $ 1,173
Subtotal Personnel Cost $ 101,956 $ 96,859 $ 5,098
Operating Services & Supplies
Operating Expenses $ 8,221 S $ 7,810 $ 411
Overhead Allocation $ (17,798) S $ (16,908) $ (890)
Professional Services $ 1,525 S $ 1,449 $ 76
Other Contract Services $ 5,408 S $ 5,138 $ 270
Subtotal Operating Cost $ (2,645) $ (2,512) $ (132)
FUNCTIONAL EXPENDITURES $ 99,312 $ 94,346 $ 4,966
Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Overhead Allocation $ 17,798 S $ 16,908 $ 890
Subtotal Cost Adjustments $ 17,798 $ 16,908 $ 890
FUNCTIONAL COST $ 117,110 $ 111,254 $ 5,855
First Allocation
Incoming - All Others $ 10,617 $ 10,086 $ 531
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (6,386) $ - $ (6,386)
Subtotal of First Allocation $ 121,341 $ 121,341 $ -
Second Allocation
Incoming - All Others $ 21,951 $ 20,853 $ 1,098
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (1,098) $ - $ (1,098)
Subtotal of Second Allocation $ 20,853 $ 20,853.25 $ -
TOTAL ALLOCATED $ 142,194 $ 142,194 $ -
Citywide Support Elections

EXPENSE DETAIL
Expense Type Expense ($)
S
p
r
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 57

Page 256 of 425 ends

01-1300-General Fund- City Clerk - General Ops / Functions .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Citywide Support .
.
01-1200-General Fund- City Manager 4.00 2.817% $ 3,418 $ 3,418 $ 3,418 01-1300-General Fund- City Clerk - General Ops / Functions 6.00 4.225% $ 5,127 $ 5,127 $ 5,127 01-1320-General Fund- Human Resources 5.00 3.521% $ 4,273 $ 4,273 $ 790 $ 5,062 01-1330-General Fund- Risk Management 2.00 1.408% $ 1,709 $ 1,709 $ 316 $ 2,025 01-2000-General Fund- Finance 15.00 10.563% $ 12,818 $ 12,818 $ 2,370 $ 15,187 01-5100-General Fund- Public Works Department 13.00 9.155% $ 11,109 $ 11,109 $ 2,054 $ 13,162 01-1100-General Fund-City Council 15.00 10.563% $ 12,818 $ 12,818 $ 2,370 $ 15,187 01-3000-General Fund-Community Development 30.00 21.127% $ 25,635 $ 25,635 $ 4,739 $ 30,375 01-3300-General Fund-Engineering 15.00 10.563% $ 12,818 $ 12,818 $ 2,370 $ 15,187 01-4100-General Fund-Police 1.00 0.704% $ 855 $ 855 $ 158 $ 1,012 01-4200-General Fund-Animal Control 1.00 0.704% $ 855 $ 855 $ 158 $ 1,012 01-4300-General Fund-Fire Department 14.00 9.859% $ 11,963 $ 11,963 $ 2,212 $ 14,175 16-Capital Project Including ARPA 1.00 0.704% $ 855 $ 855 $ 158 $ 1,012 19-Library 1.00 0.704% $ 855 $ 855 $ 158 $ 1,012
20-ADA CIP Projects 1.00 0.704% $ 855 $ 855 $ 158 $ 1,012 26-Housing Rehab. -State Grant 1.00 0.704% $ 855 $ 855 $ 158 $ 1,012 27-Housing Rehab. -Federal Grant 2.00 1.408% $ 1,709 $ 1,709 $ 316 $ 2,025 36-Traffic Improvement Fees 2.00 1.408% $ 1,709 $ 1,709 $ 316 $ 2,025 39-Park Improvement Fees 2.00 1.408% $ 1,709 $ 1,709 $ 316 $ 2,025 47-CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch 4.33 3.052% $ 3,703 $ 3,703 $ 685 $ 4,387 51-CFD Public Services 1 2.00 1.408% $ 1,709 $ 1,709 $ 316 $ 2,025 52-CFD 2013-1 Facilities Improvement Area 1 JP Ranch 1.33 0.939% $ 1,139 $ 1,139 $ 211 $ 1,350 53-CFD 2012-1 Facilities IA1 Singleton Heights 1.00 0.704% $ 855 $ 855 $ 158 $ 1,012 67-Successor Agency 2.00 1.408% $ 1,709 $ 1,709 $ 316 $ 2,025 Total 142.00 100.000% $121,341 $ - $121,341 $ 20,853 $142,194 .

Allocation Basis: # of Agenda Items per Fund / Dept
.

Source of Allocation: Agenda Report

Page 257 of 425 ends

ALLOCATION SUMMARY
01-1200-General Fund- City Manager $ 3,418 $ 3,418
01-1300-General Fund- City Clerk - General Ops / Functions $ 5,127 $ 5,127 01-1320-General Fund- Human Resources $ 5,062 $ 5,062
01-1330-General Fund- Risk Management $ 2,025 $ 2,025
01-2000-General Fund- Finance $ 15,187 $ 15,187
01-5100-General Fund- Public Works Department $ 13,162 $ 13,162 01-1100-General Fund-City Council $ 15,187 $ 15,187
01-3000-General Fund-Community Development $ 30,375 $ 30,375 01-3300-General Fund-Engineering $ 15,187 $ 15,187
01-4100-General Fund-Police $ 1,012 $ 1,012
01-4200-General Fund-Animal Control $ 1,012 $ 1,012
01-4300-General Fund-Fire Department $ 14,175 $ 14,175
16-Capital Project Including ARPA $ 1,012 $ 1,012
19-Library $ 1,012 $ 1,012
20-ADA CIP Projects $ 1,012 $ 1,012
26-Housing Rehab. -State Grant $ 1,012 $ 1,012
27-Housing Rehab. -Federal Grant $ 2,025 $ 2,025
36-Traffic Improvement Fees $ 2,025 $ 2,025
39-Park Improvement Fees $ 2,025 $ 2,025
47-CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch $ 4,387 $ 4,387 49-CFD 2012-1 Facilities IA2 Singleton Heights $ 337 $ 337 51-CFD Public Services 1 $ 2,025 $ 2,025
52-CFD 2013-1 Facilities Improvement Area 1 JP Ranch $ 1,350 $ 1,350 53-CFD 2012-1 Facilities IA1 Singleton Heights $ 1,012 $ 1,012 67-Successor Agency $ 2,025 $ 2,025
Total $ 142,194 $ 142,194
01-1300-General Fund- City Clerk - General Ops / Functions Total Citywide
Support
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 59

Page 258 of 425 ends

4 City Clerk – Human Resources
The City Clerk – Human Resources Department is responsible for employee retention, training, recruitment, investigation of grievances, and maintenance of personnel records and benefits. City Clerk – Human Resources’ costs are allocated to Receiving Departments as follows:
• Employee & Labor Relations – represents costs associated with all employee-related activities such as recruitment, benefits, grievances, etc. These costs have been allocated based on number of full-time employees (FTE) per Fund / Department5.

The chart on the following page illustrates the functions and measures used to allocate City Clerk – Human Resources costs. The top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary. 5 Fire Department Reserve employee were included in this metric as they are not full or part-time staff, but seasonal staff that are onboarded and treated the same as full-time staff from the perspective of HR.

Page 259 of 425 ends

CITY CLERK - HUMAN

RESOURCES
Employee & Labor Relations
# of FTE
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 61

Page 260 of 425 ends

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 73,210 $ 73,210
Total Disallowed Costs $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 4,964 $ 151 $ 5,115 01-1200-General Fund- City Manager $ 5,288 $ 562 $ 5,849 01-1300-General Fund- City Clerk - General Ops / Functions $ 4,273 $ 790 $ 5,062 01-1320-General Fund- Human Resources $ 1,265 $ 1,265
01-1330-General Fund- Risk Management $ 1,420 $ 1,420
01-1400-General Fund- City Attorney $ 2,008 $ 2,008
01-2000-General Fund- Finance $ 7,484 $ 7,484
01-2100-General Fund- Information Technology $ 2,872 $ 2,872 01-5100-General Fund- Public Works Department $ 317 $ 317 Total Incoming Costs $ 14,524 $ 16,869 $ 31,394
Overhead Allocation $ 8,550
Total Cost Adjustments $ 8,550 $ 8,550
Total Costs to be Allocated $ 96,285 $ 16,869 $ 113,154 01-1320-General Fund- Human Resources
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 62

Page 261 of 425 ends

01-1320-General Fund- Human Resources
Distribution Percentage 100.00%
Personnel
Salaries $ 54,179 S $ 54,179
Benefits Contra Account $ 16,385 S $ 16,385
Subtotal Personnel Cost $ 70,564 $ 70,564
Operating Services & Supplies
Operating Expenses $ 3,924 S $ 3,924
Overhead Allocation $ (8,550) S $ (8,550)
Professional Services $ 7,273 S $ 7,273
Subtotal Operating Cost $ 2,647 $ 2,647
FUNCTIONAL EXPENDITURES $ 73,210 $ 73,210
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Overhead Allocation $ 8,550 S $ 8,550
Subtotal Cost Adjustments $ 8,550 $ 8,550
FUNCTIONAL COST $ 81,760 $ 81,760
First Allocation
Incoming - All Others $ 14,524 $ 14,524
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 96,285 $ 96,285
Second Allocation
Incoming - All Others $ 16,869 $ 16,869
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 16,869 $ 16,869.38
TOTAL ALLOCATED $ 113,154 $ 113,154
Employee & Labor
Relations

Page 262 of 425 ends

01-1320-General Fund- Human Resources
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Employee & Labor Relations .
.
01-1200-General Fund- City Manager 1.20 3.429% $ 3,301 $ 3,301 $ 3,301 01-1300-General Fund- City Clerk - General Ops / Functions 0.64 1.829% $ 1,761 $ 1,761 $ 1,761 01-1320-General Fund- Human Resources 0.46 1.314% $ 1,265 $ 1,265 $ 1,265 01-1330-General Fund- Risk Management 0.40 1.143% $ 1,100 $ 1,100 $ 206 $ 1,307 01-2000-General Fund- Finance 2.21 6.314% $ 6,080 $ 6,080 $ 1,140 $ 7,220 01-2100-General Fund- Information Technology 0.15 0.429% $ 413 $ 413 $ 77 $ 490 01-5100-General Fund- Public Works Department 1.10 3.143% $ 3,026 $ 3,026 $ 567 $ 3,594 01-1310-General Fund-Mobile Home Rent Control 0.09 0.257% $ 248 $ 248 $ 46 $ 294 01-3000-General Fund-Community Development 2.05 5.857% $ 5,640 $ 5,640 $ 1,058 $ 6,697 01-4300-General Fund-Fire Department 23.00 65.714% $ 63,273 $ 63,273 $ 11,865 $ 75,138 01-4900-General Fund-Community Services Senior Center 0.35 1.000% $ 963 $ 963 $ 181 $ 1,143 24-Gas Tax 1.55 4.429% $ 4,264 $ 4,264 $ 800 $ 5,064
28-Landscape, Lighting & Maintenance 0.75 2.143% $ 2,063 $ 2,063 $ 387 $ 2,450 55-CFD 2012-1B Maintenance Singleton Heights 0.17 0.486% $ 468 $ 468 $ 88 $ 555 56-CFD 2013-1 Maintenance JP Ranch 0.17 0.486% $ 468 $ 468 $ 88 $ 555 57-CFD 2018-1 Maintenance Summerwind Ranch 0.16 0.457% $ 440 $ 440 $ 83 $ 523 67-Successor Agency 0.55 1.571% $ 1,513 $ 1,513 $ 284 $ 1,797 Total 35.00 100.000% $ 96,285 $ - $ 96,285 $ 16,869 $113,154 .

Allocation Basis: # of FTE per Fund / Dept
.

Source of Allocation: Staffing File

Page 263 of 425 ends

ALLOCATION SUMMARY
01-1200-General Fund- City Manager $ 3,301 $ 3,301
01-1300-General Fund- City Clerk - General Ops / Functions $ 1,761 $ 1,761 01-1320-General Fund- Human Resources $ 1,265 $ 1,265
01-1330-General Fund- Risk Management $ 1,307 $ 1,307
01-2000-General Fund- Finance $ 7,220 $ 7,220
01-2100-General Fund- Information Technology $ 490 $ 490 01-5100-General Fund- Public Works Department $ 3,594 $ 3,594 01-1310-General Fund-Mobile Home Rent Control $ 294 $ 294 01-3000-General Fund-Community Development $ 6,697 $ 6,697 01-4300-General Fund-Fire Department $ 75,138 $ 75,138
01-4900-General Fund-Community Services Senior Center $ 1,143 $ 1,143 24-Gas Tax $ 5,064 $ 5,064
28-Landscape, Lighting & Maintenance $ 2,450 $ 2,450
55-CFD 2012-1B Maintenance Singleton Heights $ 555 $ 555 56-CFD 2013-1 Maintenance JP Ranch $ 555 $ 555
57-CFD 2018-1 Maintenance Summerwind Ranch $ 523 $ 523
67-Successor Agency $ 1,797 $ 1,797
Total $ 113,154 $ 113,154
01-1320-General Fund- Human Resources Total
Employee &
Labor
Relations
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 65

Page 264 of 425 ends

5 City Clerk – Risk Management
The City Clerk – Risk Management Department is responsible for overseeing and managing workers compensation, liability, and property insurance on behalf of the City. City Clerk – Risk Management’s costs are allocated to Receiving Departments as follows:
• Risk Administration – represents costs associated with overseeing the risk management function as well as pollution coverage and trainings. These costs have been allocated based on number of full-time employees (FTE) per Fund / Department.
• Workers Compensation – represents costs associated with receiving and monitoring workers compensation claims on behalf of City departments. These costs have been allocated based on number of full-time employees (FTE) per Fund / Department.
• General Liability – represents costs associated with receiving and monitoring general liability claims. These costs have been allocated based on a five-year average number of general liability claims per Fund / Department. • Property Insurance – represents costs associated with maintaining the property insurance for all City facilities. These costs have been allocated based on square footage of property insured per Fund / Department.

The chart on the following page illustrates the functions and measures used to allocate City Clerk – Risk Management costs. The top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

Page 265 of 425 ends

CITY CLERK - RISK MANAGEMENT
Risk Administration
# of FTE
Workers
Compensation
# of FTE
General Liability
5 Yr Avg # of GL
Claims
Property Insurance
Sq. Ft. of Properties
Insured
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 67

Page 266 of 425 ends

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 193,865 $ 193,865
Total Disallowed Costs $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 4,969 $ 152 $ 5,121 01-1200-General Fund- City Manager $ 5,288 $ 562 $ 5,849 01-1300-General Fund- City Clerk - General Ops / Functions $ 1,709 $ 316 $ 2,025 01-1320-General Fund- Human Resources $ 1,100 $ 206 $ 1,307 01-1330-General Fund- Risk Management $ 1,280 $ 1,280
01-2000-General Fund- Finance $ 3,539 $ 3,539
01-2100-General Fund- Information Technology $ 2,498 $ 2,498 01-5100-General Fund- Public Works Department $ 324 $ 324 Total Incoming Costs $ 13,066 $ 8,877 $ 21,943
Overhead Allocation $ 3,447
Total Cost Adjustments $ 3,447 $ 3,447
Total Costs to be Allocated $ 210,378 $ 8,877 $ 219,255 01-1330-General Fund- Risk Management
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 68

Page 267 of 425 ends

01-1330-General Fund- Risk Management
Distribution Percentage 34.52% 15.11% 6.87% 43.50%
Personnel
Salaries $ 43,502 S $ 15,019 $ 6,573 $ 2,988 $ 18,922
Benefits Contra Account $ 13,421 S $ 4,634 $ 2,028 $ 922 $ 5,838 Subtotal Personnel Cost $ 56,923 $ 19,652 $ 8,601 $ 3,910 $ 24,760 Operating Services & Supplies
Operating Expenses $ 386 S $ 133 $ 58 $ 26 $ 168
Overhead Allocation $ (3,447) S $ (1,190) $ (521) $ (237) $ (1,499) Professional Services $ 5,166 S $ 1,784 $ 781 $ 355 $ 2,247 Insurance $ 134,837 S $ - $ 35,058 $ 84,947 $ 14,832
Subtotal Operating Cost $ 136,942 $ 727 $ 35,376 $ 85,092 $ 15,748 FUNCTIONAL EXPENDITURES $ 193,865 $ 20,379 $ 43,977 $ 89,002 $ 40,508 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ - $ -
Cost Adjustments
Overhead Allocation $ 3,447 S $ 1,190 $ 521 $ 237 $ 1,499 Subtotal Cost Adjustments $ 3,447 $ 1,190 $ 521 $ 237 $ 1,499 FUNCTIONAL COST $ 197,312 $ 21,569 $ 44,497 $ 89,238 $ 42,007 First Allocation
Incoming - All Others $ 13,066 $ 1,428 $ 2,947 $ 5,910 $ 2,782 Reallocate Admin Costs $ - $ - $ - $ - $ -
Unallocated Costs $ - $ - $ - $ - $ -
Subtotal of First Allocation $ 210,378 $ 22,997 $ 47,444 $ 95,148 $ 44,789 Second Allocation
Incoming - All Others $ 8,877 $ 970 $ 2,002 $ 4,015 $ 1,890 Reallocate Admin Costs $ - $ - $ - $ - $ -
Unallocated Costs $ - $ - $ - $ - $ -
Subtotal of Second Allocation $ 8,877 $ 970 $ 2,002 $ 4,015 $ 1,890 TOTAL ALLOCATED $ 219,255 $ 23,967 $ 49,446 $ 99,162 $ 46,679 General Liability
Expense Type Expense ($)
Sp
rea
d

EXPENSE DETAIL
Property
Insurance
Risk
Administration
Workers
Compensation
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 69

Page 268 of 425 ends

01-1330-General Fund- Risk Management
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Risk Administration .
.
01-1200-General Fund- City Manager 1.20 4.138% $ 952 $ 952 $ 952 01-1300-General Fund- City Clerk - General Ops / Functions 0.64 2.207% $ 508 $ 508 $ 508 01-1320-General Fund- Human Resources 0.46 1.586% $ 365 $ 365 $ 365 01-1330-General Fund- Risk Management 0.40 1.379% $ 317 $ 317 $ 317 01-2000-General Fund- Finance 2.21 7.621% $ 1,753 $ 1,753 $ 82 $ 1,834 01-2100-General Fund- Information Technology 0.15 0.517% $ 119 $ 119 $ 6 $ 124 01-5100-General Fund- Public Works Department 1.10 3.793% $ 872 $ 872 $ 41 $ 913 01-1310-General Fund-Mobile Home Rent Control 0.09 0.310% $ 71 $ 71 $ 3 $ 75 01-3000-General Fund-Community Development 2.05 7.069% $ 1,626 $ 1,626 $ 76 $ 1,701 01-4300-General Fund-Fire Department 17.00 58.621% $ 13,481 $ 13,481 $ 627 $ 14,108 01-4900-General Fund-Community Services Senior Center 0.35 1.207% $ 278 $ 278 $ 13 $ 290 24-Gas Tax 1.55 5.345% $ 1,229 $ 1,229 $ 57 $ 1,286
28-Landscape, Lighting & Maintenance 0.75 2.586% $ 595 $ 595 $ 28 $ 622 55-CFD 2012-1B Maintenance Singleton Heights 0.17 0.586% $ 135 $ 135 $ 6 $ 141 56-CFD 2013-1 Maintenance JP Ranch 0.17 0.586% $ 135 $ 135 $ 6 $ 141 57-CFD 2018-1 Maintenance Summerwind Ranch 0.16 0.552% $ 127 $ 127 $ 6 $ 133 67-Successor Agency 0.55 1.897% $ 436 $ 436 $ 20 $ 456
Total 29.00 100.000% $ 22,997 $ - $ 22,997 $ 970 $ 23,967 .

Allocation Basis: # of FTE per Fund / Dept
.

Source of Allocation: Staffing File

Page 269 of 425 ends

01-1330-General Fund- Risk Management
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Workers Compensation .
.
01-1200-General Fund- City Manager 1.20 4.138% $ 1,963 $ 1,963 $ 1,963 01-1300-General Fund- City Clerk - General Ops / Functions 0.64 2.207% $ 1,047 $ 1,047 $ 1,047 01-1320-General Fund- Human Resources 0.46 1.586% $ 753 $ 753 $ 753 01-1330-General Fund- Risk Management 0.40 1.379% $ 654 $ 654 $ 654 01-2000-General Fund- Finance 2.21 7.621% $ 3,616 $ 3,616 $ 168 $ 3,784 01-2100-General Fund- Information Technology 0.15 0.517% $ 245 $ 245 $ 11 $ 257 01-5100-General Fund- Public Works Department 1.10 3.793% $ 1,800 $ 1,800 $ 84 $ 1,883 01-1310-General Fund-Mobile Home Rent Control 0.09 0.310% $ 147 $ 147 $ 7 $ 154 01-3000-General Fund-Community Development 2.05 7.069% $ 3,354 $ 3,354 $ 156 $ 3,510 01-4300-General Fund-Fire Department 17.00 58.621% $ 27,812 $ 27,812 $ 1,294 $ 29,106 01-4900-General Fund-Community Services Senior Center 0.35 1.207% $ 573 $ 573 $ 27 $ 599 24-Gas Tax 1.55 5.345% $ 2,536 $ 2,536 $ 118 $ 2,654
28-Landscape, Lighting & Maintenance 0.75 2.586% $ 1,227 $ 1,227 $ 57 $ 1,284 55-CFD 2012-1B Maintenance Singleton Heights 0.17 0.586% $ 278 $ 278 $ 13 $ 291 56-CFD 2013-1 Maintenance JP Ranch 0.17 0.586% $ 278 $ 278 $ 13 $ 291 57-CFD 2018-1 Maintenance Summerwind Ranch 0.16 0.552% $ 262 $ 262 $ 12 $ 274 67-Successor Agency 0.55 1.897% $ 900 $ 900 $ 42 $ 942
Total 29.00 100.000% $ 47,444 $ - $ 47,444 $ 2,002 $ 49,446 .

Allocation Basis: # of FTE per Fund / Dept
.

Source of Allocation: Staffing File
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 71

Page 270 of 425 ends

01-1330-General Fund- Risk Management
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
General Liability .
.
01-5100-General Fund- Public Works Department 2.00 100.000% $ 95,148 $ 95,148 $ 4,015 $ 99,162 Total 2.00 100.000% $ 95,148 $ - $ 95,148 $ 4,015 $ 99,162 .

Allocation Basis: 5 Yr Avg # of GL Claims
.

Source of Allocation: Claims Log
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 72

Page 271 of 425 ends

01-1330-General Fund- Risk Management
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Property Insurance .
.
01-1200-General Fund- City Manager 489.60 2.344% $ 1,050 $ 1,050 $ 1,050 01-1300-General Fund- City Clerk - General Ops / Functions 305.28 1.462% $ 655 $ 655 $ 655 01-1320-General Fund- Human Resources 141.12 0.676% $ 303 $ 303 $ 303 01-1330-General Fund- Risk Management 144.00 0.689% $ 309 $ 309 $ 309 01-2000-General Fund- Finance 941.76 4.509% $ 2,019 $ 2,019 $ 90 $ 2,109 01-2100-General Fund- Information Technology 100.80 0.483% $ 216 $ 216 $ 10 $ 226 01-5100-General Fund- Public Works Department 4,822.00 23.086% $ 10,340 $ 10,340 $ 460 $ 10,800 01-1100-General Fund-City Council 1,960.00 9.384% $ 4,203 $ 4,203 $ 187 $ 4,390 01-1310-General Fund-Mobile Home Rent Control 37.44 0.179% $ 80 $ 80 $ 4 $ 84 01-3000-General Fund-Community Development 960.00 4.596% $ 2,059 $ 2,059 $ 92 $ 2,150 01-3300-General Fund-Engineering 667.00 3.193% $ 1,430 $ 1,430 $ 64 $ 1,494 01-4100-General Fund-Police 333.50 1.597% $ 715 $ 715 $ 32 $ 747 01-4300-General Fund-Fire Department 4,422.00 21.171% $ 9,482 $ 9,482 $ 422 $ 9,904 01-4900-General Fund-Community Services Senior Center 3,042.50 14.566% $ 6,524 $ 6,524 $ 290 $ 6,814 19-Library 2,520.00 12.065% $ 5,404 $ 5,404 $ 240 $ 5,644 Total 20,887.00 100.000% $ 44,789 $ - $ 44,789 $ 1,890 $ 46,679 .

Allocation Basis: Sq. Ft. of Property Insured per Fund / Dept .

Page 272 of 425 ends

ALLOCATION SUMMARY
01-1200-General Fund- City Manager $ 952 $ 1,963 $ - $ 1,050 $ 3,965 01-1300-General Fund- City Clerk - General Ops / Functions $ 508 $ 1,047 $ - $ 655 $ 2,209 01-1320-General Fund- Human Resources $ 365 $ 753 $ - $ 303 $ 1,420 01-1330-General Fund- Risk Management $ 317 $ 654 $ - $ 309 $ 1,280 01-2000-General Fund- Finance $ 1,834 $ 3,784 $ - $ 2,109 $ 7,727 01-2100-General Fund- Information Technology $ 124 $ 257 $ - $ 226 $ 607 01-5100-General Fund- Public Works Department $ 913 $ 1,883 $ 99,162 $ 10,800 $ 112,759 01-1100-General Fund-City Council $ - $ - $ - $ 4,390 $ 4,390 01-1310-General Fund-Mobile Home Rent Control $ 75 $ 154 $ - $ 84 $ 313 01-3000-General Fund-Community Development $ 1,701 $ 3,510 $ - $ 2,150 $ 7,361 01-3300-General Fund-Engineering $ - $ - $ - $ 1,494 $ 1,494 01-4100-General Fund-Police $ - $ - $ - $ 747 $ 747
01-4300-General Fund-Fire Department $ 14,108 $ 29,106 $ - $ 9,904 $ 53,119 01-4900-General Fund-Community Services Senior Center $ 290 $ 599 $ - $ 6,814 $ 7,704 19-Library $ - $ - $ - $ 5,644 $ 5,644
24-Gas Tax $ 1,286 $ 2,654 $ - $ - $ 3,940
28-Landscape, Lighting & Maintenance $ 622 $ 1,284 $ - $ - $ 1,907 55-CFD 2012-1B Maintenance Singleton Heights $ 141 $ 291 $ - $ - $ 432 56-CFD 2013-1 Maintenance JP Ranch $ 141 $ 291 $ - $ - $ 432 57-CFD 2018-1 Maintenance Summerwind Ranch $ 133 $ 274 $ - $ - $ 407 67-Successor Agency $ 456 $ 942 $ - $ - $ 1,398
Total $ 23,967 $ 49,446 $ 99,162 $ 46,679 $ 219,255
01-1330-General Fund- Risk Management Total
Risk
Administratio
n
Workers
Compensation
General
Liability
Property
Insurance
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 74

Page 273 of 425 ends

6 City Attorney
The City Attorney is responsible for providing the City and its staff with legal advice and counsel; along with representing the City in all legal proceedings. City Attorney’s costs are allocated to Receiving Departments as follows:
• Legal Support – represents costs associated with providing legal advice and counsel to all city departments and functions.

These costs have been allocated based on a two-year average number of legal hours billed per Fund / Department6. • Litigation – represents costs associated representing the City in all legal matters. Per OMB guidelines these costs have been unallocated.

The chart on the following page illustrates the functions and measures used to allocate City Attorney costs. The top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary. 6 Legal hours associated with CFD Funds were excluded from this metric, as those hours are associated with private development at the CFD rather than CFD formation.

Page 274 of 425 ends

CITY ATTORNEY
Legal Support
2 Yr Avg # of Legal
Hours Billed
Litigation
Not Allocated
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 76

Page 275 of 425 ends

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 159,613 $ 159,613
Total Disallowed Costs $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 4,720 $ 144 $ 4,864 01-1200-General Fund- City Manager $ 5,288 $ 562 $ 5,849 01-1400-General Fund- City Attorney $ 10,019 $ 10,019
01-2000-General Fund- Finance $ 3,909 $ 3,909
Total Incoming Costs $ 10,008 $ 14,634 $ 24,642
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 169,621 $ 14,634 $ 184,255 01-1400-General Fund- City Attorney
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 77

Page 276 of 425 ends

01-1400-General Fund- City Attorney
Distribution Percentage 80.00% 20.00%
Personnel
Subtotal Personnel Cost $ - $ - $ -
Operating Services & Supplies
Legal Services $ 159,613 S $ 127,690 $ 31,923
Subtotal Operating Cost $ 159,613 $ 127,690 $ 31,923
FUNCTIONAL EXPENDITURES $ 159,613 $ 127,690 $ 31,923
Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ -
FUNCTIONAL COST $ 159,613 $ 127,690 $ 31,923
First Allocation
Incoming - All Others $ 10,008 $ 8,006 $ 2,002
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (33,924) $ - $ (33,924)
Subtotal of First Allocation $ 135,697 $ 135,697 $ -
Second Allocation
Incoming - All Others $ 14,634 $ 11,707 $ 2,927
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (2,927) $ - $ (2,927)
Subtotal of Second Allocation $ 11,707 $ 11,707.40 $ -
TOTAL ALLOCATED $ 147,404 $ 147,404 $ -
Expense Type Expense ($)
Sp
rea
d

EXPENSE DETAIL
Legal Support Litigation
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 78

Page 277 of 425 ends

01-1400-General Fund- City Attorney
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Legal Support .
.
01-1200-General Fund- City Manager 37.37 5.557% $ 7,541 $ 7,541 $ 7,541 01-1300-General Fund- City Clerk - General Ops / Functions 6.07 0.902% $ 1,224 $ 1,224 $ 1,224 01-1320-General Fund- Human Resources 9.95 1.480% $ 2,008 $ 2,008 $ 2,008 01-1400-General Fund- City Attorney 49.65 7.384% $ 10,019 $ 10,019 $ 10,019 01-2000-General Fund- Finance 27.33 4.065% $ 5,516 $ 5,516 $ 562 $ 6,078 01-2100-General Fund- Information Technology 14.50 2.156% $ 2,926 $ 2,926 $ 298 $ 3,224 01-5100-General Fund- Public Works Department 45.48 6.764% $ 9,178 $ 9,178 $ 935 $ 10,113 01-1100-General Fund-City Council 91.33 13.583% $ 18,431 $ 18,431 $ 1,878 $ 20,309 01-3000-General Fund-Community Development 239.56 35.626% $ 48,344 $ 48,344 $ 4,926 $ 53,269 01-3300-General Fund-Engineering 58.73 8.735% $ 11,853 $ 11,853 $ 1,208 $ 13,060 01-4100-General Fund-Police 1.15 0.171% $ 232 $ 232 $ 24 $ 256 01-4300-General Fund-Fire Department 11.50 1.710% $ 2,321 $ 2,321 $ 236 $ 2,557 01-4900-General Fund-Community Services Senior Center 0.65 0.097% $ 131 $ 131 $ 13 $ 145 13-Insurance 3.10 0.461% $ 626 $ 626 $ 64 $ 689
19-Library 1.00 0.149% $ 202 $ 202 $ 21 $ 222
27-Housing Rehab. -Federal Grant 2.30 0.342% $ 464 $ 464 $ 47 $ 511 28-Landscape, Lighting & Maintenance 0.60 0.089% $ 121 $ 121 $ 12 $ 133 36-Traffic Improvement Fees 69.45 10.328% $ 14,015 $ 14,015 $ 1,428 $ 15,443 67-Successor Agency 2.70 0.402% $ 545 $ 545 $ 56 $ 600
Total 672.42 100.000% $ 135,697 $- $ 135,697 $ 11,707 $ 147,404 .

Allocation Basis: 2 Yr Avg # of Legal Hours Billed per Fund / Dept .

Source of Allocation: Attorney Invoices

Page 278 of 425 ends

ALLOCATION SUMMARY
01-1200-General Fund- City Manager $ 7,541 $ 7,541
01-1300-General Fund- City Clerk - General Ops / Functions $ 1,224 $ 1,224 01-1320-General Fund- Human Resources $ 2,008 $ 2,008
01-1400-General Fund- City Attorney $ 10,019 $ 10,019
01-2000-General Fund- Finance $ 6,078 $ 6,078
01-2100-General Fund- Information Technology $ 3,224 $ 3,224 01-5100-General Fund- Public Works Department $ 10,113 $ 10,113 01-1100-General Fund-City Council $ 20,309 $ 20,309
01-3000-General Fund-Community Development $ 53,269 $ 53,269 01-3300-General Fund-Engineering $ 13,060 $ 13,060
01-4100-General Fund-Police $ 256 $ 256
01-4300-General Fund-Fire Department $ 2,557 $ 2,557
01-4900-General Fund-Community Services Senior Center $ 145 $ 145 13-Insurance $ 689 $ 689
19-Library $ 222 $ 222
27-Housing Rehab. -Federal Grant $ 511 $ 511
28-Landscape, Lighting & Maintenance $ 133 $ 133
36-Traffic Improvement Fees $ 15,443 $ 15,443
67-Successor Agency $ 600 $ 600
Total $ 147,404 $ 147,404
01-1400-General Fund- City Attorney Total
Legal
Support
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 80

Page 279 of 425 ends

7 Finance
The Finance Department is responsible for fiscal management within the City; including finance planning and forecasting, audits, oversight of funding, and cash reconciliation. Additionally, this Department administers payroll and oversees employee benefits.

Finance’s costs are allocated to Receiving Departments as follows:
• Budget – represents costs associated with the development of the City’s budget. These costs have been allocated equally to all Funds and Departments7.
• Payroll – represents costs associated with administering payroll on behalf of City employees. These costs have been allocated based on the number of full-time employees (FTE) per Fund / Department. • Accounts Payable – represents costs associated with processing and approving all invoices. These costs have been allocated based on the number of accounts payable (AP) transactions per Fund / Department. • Accounts Receivable – represents costs associated with processing and reconciling revenue. These costs have been allocated based on the number of cash receipting transactions per Fund / Department. • Financial Reporting & Audits– represents costs associated fiscal monitoring and execution of internal audits. These costs have been allocated equally to all Funds and Departments8. • Journal Entries – represents costs associated with recording and tracking of finical transactions Citywide. These costs have been allocated based on the number of journal entries per Fund / Department. 7 The Police Department and Animal Control were excluded from this metric as they do not have an effort factor associated with budget development, while various non-General Fund special revenue sources were weighted at 50%, due to their minimal impact on the budget development. 8 Animal Control was excluded from this metric and various non-General Fund special revenue sources were weighted at 50% due to the minimal effort needed for them as part of the annual or monthly financial reporting process.

Page 280 of 425 ends

• Debt Management – represents costs associated overseeing and reporting on the City’s debt. These costs have been allocated equally to all CFD Funds9.
• Benefits Administration – represents costs associated with overseeing employee benefits. These costs have been allocated based on the number of full-time employees (FTE) per Fund / Department. • Grants – represents costs associated applying for and administering grants. These costs have been allocated based on a two-year average number of grants per Fund / Department. • Business Licensing – represents costs associated coordinating and processing business licensees. Per OMB guidelines these costs have been unallocated.

The chart on the following page illustrates the functions and measures used to allocate Finance costs. The top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary. 9 LLMD and CFD Maintenance Funds were excluded from this metric as there is no debt associated with those Funds.

Page 281 of 425 ends

10 10 LLMD and CFD Maintenance Funds were excluded from this metric as there is no debt associated with those Funds.

FINANCE
Budget
Equal to All
Fund / Dept
Payroll
# of FTE
Accounts
Payable
# of AP
Transactions
Accounts
Receivable
# of Cash
Receipting
Transactions
Financial
Reporting &
Audit
Equal to All
Fund / Dept
Journal
Entries
# of Journal
Entries
Debt Mgmt11
Equal to all
CFD Funds
Benefits
Admin
# of FTE
Grants
2 Yr Avg # of
Grants
Business
Licensing
Not
Allocated
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 83

Page 282 of 425 ends

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 273,859 $ 273,859
Total Deductions $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 6,350 $ 194 $ 6,544 01-1200-General Fund- City Manager $ 5,288 $ 562 $ 5,849 01-1300-General Fund- City Clerk - General Ops / Functions $ 12,818 $ 2,370 $ 15,187 01-1320-General Fund- Human Resources $ 6,080 $ 1,140 $ 7,220 01-1330-General Fund- Risk Management $ 7,388 $ 340 $ 7,727 01-1400-General Fund- City Attorney $ 5,516 $ 562 $ 6,078 01-2000-General Fund- Finance $ 37,326 $ 37,326
01-2100-General Fund- Information Technology $ 13,799 $ 13,799 01-5100-General Fund- Public Works Department $ 2,119 $ 2,119 Total Incoming Costs $ 43,439 $ 58,410 $ 101,849
Overhead Allocation $ 58,753
Total Cost Adjustments $ 58,753 $ 58,753
Total Costs to be Allocated $ 376,051 $ 58,410 $ 434,461 01-2000-General Fund- Finance
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 84

Page 283 of 425 ends

01-2000-General Fund- Finance
Distribution Percentage 5.92% 13.97% 5.34% 16.12% 11.29% 15.86% 7.95% 3.71% 2.51% 10.81% 6.52% Personnel
Salaries $ 195,775 S $ 11,592 $ 27,346 $ 10,451 $ 31,550 $ 22,095 $ 31,058 $ 15,570 $ 7,261 $ 4,920 $ 21,172 $ 12,760 Management Incentive Pay $ 1,317 S $ 78 $ 184 $ 70 $ 212 $ 149 $ 209 $ 105 $ 49 $ 33 $ 142 $ 86 Benefits Contra Account $ 59,247 S $ 3,508 $ 8,276 $ 3,163 $ 9,548 $ 6,687 $ 9,399 $ 4,712 $ 2,198 $ 1,489 $ 6,407 $ 3,862 Subtotal Personnel Cost $ 256,339 $ 15,178 $ 35,806 $ 13,684 $ 41,310 $ 28,930 $ 40,666 $ 20,387 $ 9,508 $ 6,441 $ 27,721 $ 16,707 Operating Services & Supplies
Operating Expenses $ 2,653 S $ 157 $ 371 $ 142 $ 428 $ 299 $ 421 $ 211 $ 98 $ 67 $ 287 $ 173 Overhead Allocation $ (58,753) S $ (3,479) $ (8,207) $ (3,136) $ (9,468) $ (6,631) $ (9,321) $ (4,673) $ (2,179) $ (1,476) $ (6,354) $ (3,829) Professional Services $ 68,971 S $ 4,084 $ 9,634 $ 3,682 $ 11,115 $ 7,784 $ 10,942 $ 5,485 $ 2,558 $ 1,733 $ 7,459 $ 4,495 Other Contract Services $ 4,649 S $ 275 $ 649 $ 248 $ 749 $ 525 $ 738 $ 370 $ 172 $ 117 $ 503 $ 303 Subtotal Operating Cost $ 17,521 $ 1,037 $ 2,447 $ 935 $ 2,824 $ 1,977 $ 2,779 $ 1,393 $ 650 $ 440 $ 1,895 $ 1,142 FUNCTIONAL EXPENDITURES $ 273,859 $ 16,215 $ 38,253 $ 14,619 $ 44,134 $ 30,908 $ 43,445 $ 21,780 $ 10,158 $ 6,882 $ 29,616 $ 17,849 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Cost Adjustments
Overhead Allocation $ 58,753 S $ 3,479 $ 8,207 $ 3,136 $ 9,468 $ 6,631 $ 9,321 $ 4,673 $ 2,179 $ 1,476 $ 6,354 $ 3,829 Subtotal Cost Adjustments $ 58,753 $ 3,479 $ 8,207 $ 3,136 $ 9,468 $ 6,631 $ 9,321 $ 4,673 $ 2,179 $ 1,476 $ 6,354 $ 3,829 FUNCTIONAL COST $ 332,612 $ 19,694 $ 46,460 $ 17,755 $ 53,602 $ 37,539 $ 52,766 $ 26,453 $ 12,337 $ 8,358 $ 35,970 $ 21,679 First Allocation
Incoming - All Others $ 43,439 $ 2,572 $ 6,068 $ 2,319 $ 7,000 $ 4,902 $ 6,891 $ 3,455 $ 1,611 $ 1,092 $ 4,698 $ 2,831 Reallocate Admin Costs $ (0) $ (22,266) $ 3,306 $ 1,263 $ 3,814 $ 2,671 $ 3,755 $ 1,882 $ 878 $ 595 $ 2,559 $ 1,543 Unallocated Costs $ (26,052) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (26,052) Subtotal of First Allocation $ 349,999 $ 55,834 $ 21,338 $ 64,416 $ 45,112 $ 63,412 $ 31,790 $ 14,826 $ 10,044 $ 43,227 $ - Second Allocation
Incoming - All Others $ 58,410 $ 3,459 $ 8,159 $ 3,118 $ 9,413 $ 6,592 $ 9,266 $ 4,645 $ 2,166 $ 1,468 $ 6,317 $ 3,807 Reallocate Admin Costs $ (0) $ (3,459) $ 514 $ 196 $ 592 $ 415 $ 583 $ 292 $ 136 $ 92 $ 398 $ 240 Unallocated Costs $ (4,047) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (4,047) Subtotal of Second Allocation $ 54,364 $ 8,672 $ 3,314 $ 10,006 $ 7,007 $ 9,849 $ 4,938 $ 2,303 $ 1,560 $ 6,714 $ - TOTAL ALLOCATED $ 404,362 $ 64,506 $ 24,652 $ 74,422 $ 52,119 $ 73,261 $ 36,727 $ 17,129 $ 11,604 $ 49,941 $ - Expense Type Expense ($)

EXPENSE DETAIL
Accounts
Receivable
Sp
rea
d
Me
General
Admin Budget Payroll Accounts Payable
Financial
Reporting &
Audit
Journal
Entries
Debt
Management
Benefits
Administration Grants Business Licencing
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 85

Page 284 of 425 ends

01-2000-General Fund- Finance
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Budget .
.
01-8100-General Fund- Non-Departmental 1.00 2.439% $ 1,362 $ 1,362 $ 1,362 01-1200-General Fund- City Manager 1.00 2.439% $ 1,362 $ 1,362 $ 1,362 01-1300-General Fund- City Clerk - General Ops / Functions 1.00 2.439% $ 1,362 $ 1,362 $ 1,362 01-1320-General Fund- Human Resources 1.00 2.439% $ 1,362 $ 1,362 $ 1,362 01-1330-General Fund- Risk Management 1.00 2.439% $ 1,362 $ 1,362 $ 1,362 01-1400-General Fund- City Attorney 1.00 2.439% $ 1,362 $ 1,362 $ 1,362 01-2000-General Fund- Finance 1.00 2.439% $ 1,362 $ 1,362 $ 1,362 01-2100-General Fund- Information Technology 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 01-5100-General Fund- Public Works Department 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 01-1100-General Fund-City Council 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 01-1310-General Fund-Mobile Home Rent Control 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 01-3000-General Fund-Community Development 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 01-3300-General Fund-Engineering 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 01-4000-General Fund-Citizens on Patrol 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 01-4300-General Fund-Fire Department 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 01-4900-General Fund-Community Services Senior Center 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 12-Special Deposits 0.50 1.220% $ 681 $ 681 $ 128 $ 808 13-Insurance 0.50 1.220% $ 681 $ 681 $ 128 $ 808
14-Supplemental Law Enforcement Safety 0.50 1.220% $ 681 $ 681 $ 128 $ 808 16-Capital Project Including ARPA 0.50 1.220% $ 681 $ 681 $ 128 $ 808 19-Library 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617
21-Air Quality Management District 0.50 1.220% $ 681 $ 681 $ 128 $ 808 22-Road Maintenance and Rehabilitation Account 0.50 1.220% $ 681 $ 681 $ 128 $ 808 24-Gas Tax 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617
25-Measure A 0.50 1.220% $ 681 $ 681 $ 128 $ 808
26-Housing Rehab. -State Grant 0.50 1.220% $ 681 $ 681 $ 128 $ 808 27-Housing Rehab. -Federal Grant 0.50 1.220% $ 681 $ 681 $ 128 $ 808 28-Landscape, Lighting & Maintenance 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 31-Fire Facilities Fees 0.50 1.220% $ 681 $ 681 $ 128 $ 808 32-Flood Control and Drainage Fees 0.50 1.220% $ 681 $ 681 $ 128 $ 808 33-Administration Facilities Fees 0.50 1.220% $ 681 $ 681 $ 128 $ 808 34-Library Facilities Fees 0.50 1.220% $ 681 $ 681 $ 128 $ 808 35-Law Enforcement Facilities Fees 0.50 1.220% $ 681 $ 681 $ 128 $ 808 36-Traffic Improvement Fees 0.50 1.220% $ 681 $ 681 $ 128 $ 808 39-Park Improvement Fees 0.50 1.220% $ 681 $ 681 $ 128 $ 808 42-Multi-Species Habitat Conservation Program 0.50 1.220% $ 681 $ 681 $ 128 $ 808 47-CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617

Page 285 of 425 ends

01-2000-General Fund- Finance
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
49-CFD 2012-1 Facilities IA2 Singleton Heights 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 51-CFD Public Services 1 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 52-CFD 2013-1 Facilities Improvement Area 1 JP Ranch 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 53-CFD 2012-1 Facilities IA1 Singleton Heights 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 54-CFD 2013-1 Facilities Improvement Area 3 JP Ranch 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 55-CFD 2012-1B Maintenance Singleton Heights 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 56-CFD 2013-1 Maintenance JP Ranch 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 57-CFD 2018-1 Maintenance Summerwind Ranch 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 59-CFD 2013-1 Facilities IA2 JP Ranch 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 67-Successor Agency 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 71-California Recycling Grant 0.50 1.220% $ 681 $ 681 $ 128 $ 808 75-Vehicle Fund 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 76-Information Technology Fund 1.00 2.439% $ 1,362 $ 1,362 $ 255 $ 1,617 Total 41.00 100.000% $ 55,834 $ - $ 55,834 $ 8,672 $ 64,506 .

Page 286 of 425 ends

01-2000-General Fund- Finance
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Payroll .
.
01-1200-General Fund- City Manager 1.20 4.138% $ 883 $ 883 $ 883 01-1300-General Fund- City Clerk - General Ops / Functions 0.64 2.207% $ 471 $ 471 $ 471 01-1320-General Fund- Human Resources 0.46 1.586% $ 338 $ 338 $ 338 01-1330-General Fund- Risk Management 0.40 1.379% $ 294 $ 294 $ 294 01-2000-General Fund- Finance 2.21 7.621% $ 1,626 $ 1,626 $ 1,626 01-2100-General Fund- Information Technology 0.15 0.517% $ 110 $ 110 $ 21 $ 131 01-5100-General Fund- Public Works Department 1.10 3.793% $ 809 $ 809 $ 151 $ 961 01-1310-General Fund-Mobile Home Rent Control 0.09 0.310% $ 66 $ 66 $ 12 $ 79 01-3000-General Fund-Community Development 2.05 7.069% $ 1,508 $ 1,508 $ 282 $ 1,790 01-4300-General Fund-Fire Department 17.00 58.621% $ 12,508 $ 12,508 $ 2,339 $ 14,847 01-4900-General Fund-Community Services Senior Center 0.35 1.207% $ 258 $ 258 $ 48 $ 306 24-Gas Tax 1.55 5.345% $ 1,140 $ 1,140 $ 213 $ 1,354
28-Landscape, Lighting & Maintenance 0.75 2.586% $ 552 $ 552 $ 103 $ 655 55-CFD 2012-1B Maintenance Singleton Heights 0.17 0.586% $ 125 $ 125 $ 23 $ 148 56-CFD 2013-1 Maintenance JP Ranch 0.17 0.586% $ 125 $ 125 $ 23 $ 148 57-CFD 2018-1 Maintenance Summerwind Ranch 0.16 0.552% $ 118 $ 118 $ 22 $ 140 67-Successor Agency 0.55 1.897% $ 405 $ 405 $ 76 $ 480
Total 29.00 100.000% $ 21,338 $ - $ 21,338 $ 3,314 $ 24,652 .

Allocation Basis: # of FTE per Fund / Dept
.

Page 287 of 425 ends

01-2000-General Fund- Finance
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Accounts Payable .
.
01-8100-General Fund- Non-Departmental 266.00 5.821% $ 3,749 $ 3,749 $ 3,749 01-1200-General Fund- City Manager 33.00 0.722% $ 465 $ 465 $ 465 01-1300-General Fund- City Clerk - General Ops / Functions 55.00 1.204% $ 775 $ 775 $ 775 01-1320-General Fund- Human Resources 244.00 5.339% $ 3,439 $ 3,439 $ 3,439 01-1330-General Fund- Risk Management 14.00 0.306% $ 197 $ 197 $ 197 01-1400-General Fund- City Attorney 66.00 1.444% $ 930 $ 930 $ 930 01-2000-General Fund- Finance 71.00 1.554% $ 1,001 $ 1,001 $ 1,001 01-2100-General Fund- Information Technology 133.00 2.910% $ 1,875 $ 1,875 $ 348 $ 2,223 01-5100-General Fund- Public Works Department 281.00 6.149% $ 3,961 $ 3,961 $ 736 $ 4,697 01-1100-General Fund-City Council 96.00 2.101% $ 1,353 $ 1,353 $ 251 $ 1,605 01-3000-General Fund-Community Development 579.00 12.670% $ 8,161 $ 8,161 $ 1,516 $ 9,677 01-3300-General Fund-Engineering 87.00 1.904% $ 1,226 $ 1,226 $ 228 $ 1,454 01-4000-General Fund-Citizens on Patrol 18.00 0.394% $ 254 $ 254 $ 47 $ 301 01-4100-General Fund-Police 117.00 2.560% $ 1,649 $ 1,649 $ 306 $ 1,956 01-4200-General Fund-Animal Control 5.00 0.109% $ 70 $ 70 $ 13 $ 84 01-4300-General Fund-Fire Department 1,552.00 33.961% $ 21,876 $ 21,876 $ 4,064 $ 25,940 01-4900-General Fund-Community Services Senior Center 115.00 2.516% $ 1,621 $ 1,621 $ 301 $ 1,922 12-Special Deposits 1.00 0.022% $ 14 $ 14 $ 3 $ 17
13-Insurance 7.00 0.153% $ 99 $ 99 $ 18 $ 117
14-Supplemental Law Enforcement Safety 23.00 0.503% $ 324 $ 324 $ 60 $ 384 16-Capital Project Including ARPA 11.00 0.241% $ 155 $ 155 $ 29 $ 184 18-Planning Grants 7.00 0.153% $ 99 $ 99 $ 18 $ 117
19-Library 54.00 1.182% $ 761 $ 761 $ 141 $ 903
20-ADA CIP Projects 9.00 0.197% $ 127 $ 127 $ 24 $ 150
21-Air Quality Management District 1.00 0.022% $ 14 $ 14 $ 3 $ 17 24-Gas Tax 100.00 2.188% $ 1,410 $ 1,410 $ 262 $ 1,671
25-Measure A 2.00 0.044% $ 28 $ 28 $ 5 $ 33
26-Housing Rehab. -State Grant 5.00 0.109% $ 70 $ 70 $ 13 $ 84 27-Housing Rehab. -Federal Grant 4.00 0.088% $ 56 $ 56 $ 10 $ 67 28-Landscape, Lighting & Maintenance 100.00 2.188% $ 1,410 $ 1,410 $ 262 $ 1,671 31-Fire Facilities Fees 2.00 0.044% $ 28 $ 28 $ 5 $ 33
32-Flood Control and Drainage Fees 13.00 0.284% $ 183 $ 183 $ 34 $ 217 33-Administration Facilities Fees 22.00 0.481% $ 310 $ 310 $ 58 $ 368 36-Traffic Improvement Fees 178.00 3.895% $ 2,509 $ 2,509 $ 466 $ 2,975 39-Park Improvement Fees 16.00 0.350% $ 226 $ 226 $ 42 $ 267 42-Multi-Species Habitat Conservation Program 3.00 0.066% $ 42 $ 42 $ 8 $ 50 47-CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch 14.00 0.306% $ 197 $ 197 $ 37 $ 234 FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 89

Page 288 of 425 ends

01-2000-General Fund- Finance
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
49-CFD 2012-1 Facilities IA2 Singleton Heights 15.00 0.328% $ 211 $ 211 $ 39 $ 251 51-CFD Public Services 1 8.00 0.175% $ 113 $ 113 $ 21 $ 134 52-CFD 2013-1 Facilities Improvement Area 1 JP Ranch 13.00 0.284% $ 183 $ 183 $ 34 $ 217 53-CFD 2012-1 Facilities IA1 Singleton Heights 14.00 0.306% $ 197 $ 197 $ 37 $ 234 54-CFD 2013-1 Facilities Improvement Area 3 JP Ranch 14.00 0.306% $ 197 $ 197 $ 37 $ 234 55-CFD 2012-1B Maintenance Singleton Heights 101.00 2.210% $ 1,424 $ 1,424 $ 264 $ 1,688 56-CFD 2013-1 Maintenance JP Ranch 72.00 1.575% $ 1,015 $ 1,015 $ 189 $ 1,203 57-CFD 2018-1 Maintenance Summerwind Ranch 9.00 0.197% $ 127 $ 127 $ 24 $ 150 59-CFD 2013-1 Facilities IA2 JP Ranch 12.00 0.263% $ 169 $ 169 $ 31 $ 201 67-Successor Agency 8.00 0.175% $ 113 $ 113 $ 21 $ 134
Total 4,570.00 100.000% $ 64,416 $ - $ 64,416 $ 10,006 $ 74,422 .

Allocation Basis: # of AP Trans. per Fund / Dept
.

Source of Allocation: AP Transaction Log
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 90

Page 289 of 425 ends

01-2000-General Fund- Finance
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Accounts Receivable .
.
01-1300-General Fund- City Clerk - General Ops / Functions 147.00 3.366% $ 1,519 $ 1,519 $ 1,519 01-2000-General Fund- Finance 1,662.00 38.058% $ 17,169 $ 17,169 $ 17,169 01-5100-General Fund- Public Works Department 5.00 0.114% $ 52 $ 52 $ 14 $ 65 01-3000-General Fund-Community Development 1,722.00 39.432% $ 17,789 $ 17,789 $ 4,717 $ 22,506 01-3300-General Fund-Engineering 164.00 3.755% $ 1,694 $ 1,694 $ 449 $ 2,143 01-4100-General Fund-Police 50.00 1.145% $ 517 $ 517 $ 137 $ 653 01-4300-General Fund-Fire Department 241.00 5.519% $ 2,490 $ 2,490 $ 660 $ 3,150 12-Special Deposits 2.00 0.046% $ 21 $ 21 $ 5 $ 26
13-Insurance 5.00 0.114% $ 52 $ 52 $ 14 $ 65
14-Supplemental Law Enforcement Safety 11.00 0.252% $ 114 $ 114 $ 30 $ 144 16-Capital Project Including ARPA 3.00 0.069% $ 31 $ 31 $ 8 $ 39 18-Planning Grants 37.00 0.847% $ 382 $ 382 $ 101 $ 484 20-ADA CIP Projects 6.00 0.137% $ 62 $ 62 $ 16 $ 78
21-Air Quality Management District 5.00 0.114% $ 52 $ 52 $ 14 $ 65 22-Road Maintenance and Rehabilitation Account 15.00 0.343% $ 155 $ 155 $ 41 $ 196 24-Gas Tax 58.00 1.328% $ 599 $ 599 $ 159 $ 758
25-Measure A 17.00 0.389% $ 176 $ 176 $ 47 $ 222
26-Housing Rehab. -State Grant 2.00 0.046% $ 21 $ 21 $ 5 $ 26 27-Housing Rehab. -Federal Grant 3.00 0.069% $ 31 $ 31 $ 8 $ 39 28-Landscape, Lighting & Maintenance 8.00 0.183% $ 83 $ 83 $ 22 $ 105 31-Fire Facilities Fees 4.00 0.092% $ 41 $ 41 $ 11 $ 52 32-Flood Control and Drainage Fees 5.00 0.114% $ 52 $ 52 $ 14 $ 65 33-Administration Facilities Fees 4.00 0.092% $ 41 $ 41 $ 11 $ 52 34-Library Facilities Fees 2.00 0.046% $ 21 $ 21 $ 5 $ 26 35-Law Enforcement Facilities Fees 4.00 0.092% $ 41 $ 41 $ 11 $ 52 36-Traffic Improvement Fees 37.00 0.847% $ 382 $ 382 $ 101 $ 484 39-Park Improvement Fees 2.00 0.046% $ 21 $ 21 $ 5 $ 26 42-Multi-Species Habitat Conservation Program 3.00 0.069% $ 31 $ 31 $ 8 $ 39 47-CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch 18.00 0.412% $ 186 $ 186 $ 49 $ 235 49-CFD 2012-1 Facilities IA2 Singleton Heights 16.00 0.366% $ 165 $ 165 $ 44 $ 209 51-CFD Public Services 1 8.00 0.183% $ 83 $ 83 $ 22 $ 105 52-CFD 2013-1 Facilities Improvement Area 1 JP Ranch 16.00 0.366% $ 165 $ 165 $ 44 $ 209 53-CFD 2012-1 Facilities IA1 Singleton Heights 16.00 0.366% $ 165 $ 165 $ 44 $ 209 54-CFD 2013-1 Facilities Improvement Area 3 JP Ranch 15.00 0.343% $ 155 $ 155 $ 41 $ 196 55-CFD 2012-1B Maintenance Singleton Heights 7.00 0.160% $ 72 $ 72 $ 19 $ 91 56-CFD 2013-1 Maintenance JP Ranch 8.00 0.183% $ 83 $ 83 $ 22 $ 105 57-CFD 2018-1 Maintenance Summerwind Ranch 8.00 0.183% $ 83 $ 83 $ 22 $ 105 FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 91

Page 290 of 425 ends

01-2000-General Fund- Finance
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
59-CFD 2013-1 Facilities IA2 JP Ranch 16.00 0.366% $ 165 $ 165 $ 44 $ 209 67-Successor Agency 12.00 0.275% $ 124 $ 124 $ 33 $ 157 71-California Recycling Grant 3.00 0.069% $ 31 $ 31 $ 8 $ 39 Total 4,367.00 100.000% $ 45,112 $ - $ 45,112 $ 7,007 $ 52,119 .

Allocation Basis: # of Cash Receipting Trans. per Fund / Dept .

Source of Allocation: Cash Receipts
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 92

Page 291 of 425 ends

01-2000-General Fund- Finance
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Financial Reporting & Audit .
.
01-8100-General Fund- Non-Departmental 1.00 2.381% $ 1,510 $ 1,510 $ 1,510 01-1200-General Fund- City Manager 1.00 2.381% $ 1,510 $ 1,510 $ 1,510 01-1300-General Fund- City Clerk - General Ops / Functions 1.00 2.381% $ 1,510 $ 1,510 $ 1,510 01-1320-General Fund- Human Resources 1.00 2.381% $ 1,510 $ 1,510 $ 1,510 01-1330-General Fund- Risk Management 1.00 2.381% $ 1,510 $ 1,510 $ 1,510 01-1400-General Fund- City Attorney 1.00 2.381% $ 1,510 $ 1,510 $ 1,510 01-2000-General Fund- Finance 1.00 2.381% $ 1,510 $ 1,510 $ 1,510 01-2100-General Fund- Information Technology 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 01-5100-General Fund- Public Works Department 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 01-1100-General Fund-City Council 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 01-1310-General Fund-Mobile Home Rent Control 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 01-3000-General Fund-Community Development 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 01-3300-General Fund-Engineering 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 01-4000-General Fund-Citizens on Patrol 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 01-4100-General Fund-Police 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 01-4300-General Fund-Fire Department 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 01-4900-General Fund-Community Services Senior Center 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 12-Special Deposits 0.50 1.190% $ 755 $ 755 $ 141 $ 896 13-Insurance 0.50 1.190% $ 755 $ 755 $ 141 $ 896
14-Supplemental Law Enforcement Safety 0.50 1.190% $ 755 $ 755 $ 141 $ 896 16-Capital Project Including ARPA 0.50 1.190% $ 755 $ 755 $ 141 $ 896 19-Library 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791
21-Air Quality Management District 0.50 1.190% $ 755 $ 755 $ 141 $ 896 22-Road Maintenance and Rehabilitation Account 0.50 1.190% $ 755 $ 755 $ 141 $ 896 24-Gas Tax 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791
25-Measure A 0.50 1.190% $ 755 $ 755 $ 141 $ 896
26-Housing Rehab. -State Grant 0.50 1.190% $ 755 $ 755 $ 141 $ 896 27-Housing Rehab. -Federal Grant 0.50 1.190% $ 755 $ 755 $ 141 $ 896 28-Landscape, Lighting & Maintenance 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 31-Fire Facilities Fees 0.50 1.190% $ 755 $ 755 $ 141 $ 896 32-Flood Control and Drainage Fees 0.50 1.190% $ 755 $ 755 $ 141 $ 896 33-Administration Facilities Fees 0.50 1.190% $ 755 $ 755 $ 141 $ 896 34-Library Facilities Fees 0.50 1.190% $ 755 $ 755 $ 141 $ 896 35-Law Enforcement Facilities Fees 0.50 1.190% $ 755 $ 755 $ 141 $ 896 36-Traffic Improvement Fees 0.50 1.190% $ 755 $ 755 $ 141 $ 896 39-Park Improvement Fees 0.50 1.190% $ 755 $ 755 $ 141 $ 896 42-Multi-Species Habitat Conservation Program 0.50 1.190% $ 755 $ 755 $ 141 $ 896 FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 93

Page 292 of 425 ends

01-2000-General Fund- Finance
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
47-CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 49-CFD 2012-1 Facilities IA2 Singleton Heights 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 51-CFD Public Services 1 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 52-CFD 2013-1 Facilities Improvement Area 1 JP Ranch 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 53-CFD 2012-1 Facilities IA1 Singleton Heights 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 54-CFD 2013-1 Facilities Improvement Area 3 JP Ranch 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 55-CFD 2012-1B Maintenance Singleton Heights 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 56-CFD 2013-1 Maintenance JP Ranch 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 57-CFD 2018-1 Maintenance Summerwind Ranch 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 59-CFD 2013-1 Facilities IA2 JP Ranch 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 67-Successor Agency 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 71-California Recycling Grant 0.50 1.190% $ 755 $ 755 $ 141 $ 896 75-Vehicle Fund 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 76-Information Technology Fund 1.00 2.381% $ 1,510 $ 1,510 $ 281 $ 1,791 Total 42.00 100.000% $ 63,412 $ - $ 63,412 $ 9,849 $ 73,261 .

Page 293 of 425 ends

01-2000-General Fund- Finance
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Journal Entries .
.
01-8100-General Fund- Non-Departmental 307.00 1.646% $ 523 $ 523 $ 523 01-1200-General Fund- City Manager 56.00 0.300% $ 95 $ 95 $ 95 01-1300-General Fund- City Clerk - General Ops / Functions 214.00 1.147% $ 365 $ 365 $ 365 01-1320-General Fund- Human Resources 396.00 2.123% $ 675 $ 675 $ 675 01-1330-General Fund- Risk Management 22.00 0.118% $ 37 $ 37 $ 37 01-1400-General Fund- City Attorney 63.00 0.338% $ 107 $ 107 $ 107 01-2000-General Fund- Finance 8,153.00 43.704% $ 13,893 $ 13,893 $ 13,893 01-2100-General Fund- Information Technology 148.00 0.793% $ 252 $ 252 $ 77 $ 330 01-5100-General Fund- Public Works Department 290.00 1.555% $ 494 $ 494 $ 152 $ 646 01-1100-General Fund-City Council 122.00 0.654% $ 208 $ 208 $ 64 $ 272 01-1310-General Fund-Mobile Home Rent Control 6.00 0.032% $ 10 $ 10 $ 3 $ 13 01-3000-General Fund-Community Development 3,098.00 16.607% $ 5,279 $ 5,279 $ 1,620 $ 6,899 01-3300-General Fund-Engineering 108.00 0.579% $ 184 $ 184 $ 56 $ 241 01-4000-General Fund-Citizens on Patrol 17.00 0.091% $ 29 $ 29 $ 9 $ 38 01-4100-General Fund-Police 130.00 0.697% $ 222 $ 222 $ 68 $ 290 01-4200-General Fund-Animal Control 3.00 0.016% $ 5 $ 5 $ 2 $ 7 01-4300-General Fund-Fire Department 1,907.00 10.222% $ 3,250 $ 3,250 $ 997 $ 4,247 01-4900-General Fund-Community Services Senior Center 132.00 0.708% $ 225 $ 225 $ 69 $ 294 12-Special Deposits 8.00 0.043% $ 14 $ 14 $ 4 $ 18
13-Insurance 44.00 0.236% $ 75 $ 75 $ 23 $ 98
14-Supplemental Law Enforcement Safety 90.00 0.482% $ 153 $ 153 $ 47 $ 200 16-Capital Project Including ARPA 54.00 0.289% $ 92 $ 92 $ 28 $ 120 18-Planning Grants 43.00 0.231% $ 73 $ 73 $ 22 $ 96
19-Library 268.00 1.437% $ 457 $ 457 $ 140 $ 597
20-ADA CIP Projects 49.00 0.263% $ 84 $ 84 $ 26 $ 109
21-Air Quality Management District 22.00 0.118% $ 37 $ 37 $ 12 $ 49 22-Road Maintenance and Rehabilitation Account 34.00 0.182% $ 58 $ 58 $ 18 $ 76 24-Gas Tax 372.00 1.994% $ 634 $ 634 $ 194 $ 828
25-Measure A 49.00 0.263% $ 84 $ 84 $ 26 $ 109
26-Housing Rehab. -State Grant 26.00 0.139% $ 44 $ 44 $ 14 $ 58 27-Housing Rehab. -Federal Grant 18.00 0.096% $ 31 $ 31 $ 9 $ 40 28-Landscape, Lighting & Maintenance 289.00 1.549% $ 492 $ 492 $ 151 $ 644 31-Fire Facilities Fees 20.00 0.107% $ 34 $ 34 $ 10 $ 45 32-Flood Control and Drainage Fees 60.00 0.322% $ 102 $ 102 $ 31 $ 134 33-Administration Facilities Fees 107.00 0.574% $ 182 $ 182 $ 56 $ 238 34-Library Facilities Fees 10.00 0.054% $ 17 $ 17 $ 5 $ 22 35-Law Enforcement Facilities Fees 14.00 0.075% $ 24 $ 24 $ 7 $ 31 FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 95

Page 294 of 425 ends

01-2000-General Fund- Finance
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
36-Traffic Improvement Fees 507.00 2.718% $ 864 $ 864 $ 265 $ 1,129 39-Park Improvement Fees 97.00 0.520% $ 165 $ 165 $ 51 $ 216 42-Multi-Species Habitat Conservation Program 20.00 0.107% $ 34 $ 34 $ 10 $ 45 47-CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch 93.00 0.499% $ 158 $ 158 $ 49 $ 207 49-CFD 2012-1 Facilities IA2 Singleton Heights 87.00 0.466% $ 148 $ 148 $ 45 $ 194 51-CFD Public Services 1 42.00 0.225% $ 72 $ 72 $ 22 $ 94 52-CFD 2013-1 Facilities Improvement Area 1 JP Ranch 83.00 0.445% $ 141 $ 141 $ 43 $ 185 53-CFD 2012-1 Facilities IA1 Singleton Heights 83.00 0.445% $ 141 $ 141 $ 43 $ 185 54-CFD 2013-1 Facilities Improvement Area 3 JP Ranch 83.00 0.445% $ 141 $ 141 $ 43 $ 185 55-CFD 2012-1B Maintenance Singleton Heights 341.00 1.828% $ 581 $ 581 $ 178 $ 759 56-CFD 2013-1 Maintenance JP Ranch 251.00 1.345% $ 428 $ 428 $ 131 $ 559 57-CFD 2018-1 Maintenance Summerwind Ranch 53.00 0.284% $ 90 $ 90 $ 28 $ 118 59-CFD 2013-1 Facilities IA2 JP Ranch 81.00 0.434% $ 138 $ 138 $ 42 $ 180 67-Successor Agency 79.00 0.423% $ 135 $ 135 $ 41 $ 176 71-California Recycling Grant 6.00 0.032% $ 10 $ 10 $ 3 $ 13 Total 18,655.00 100.000% $ 31,790 $ - $ 31,790 $ 4,938 $ 36,727 .

Allocation Basis: # of Journal Entries per Fund / Dept. .

Source of Allocation: Journal Entry Report
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 96

Page 295 of 425 ends

01-2000-General Fund- Finance
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Debt Management .
.
47-CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch 1.00 14.286% $ 2,118 $ 2,118 $ 329 $ 2,447 49-CFD 2012-1 Facilities IA2 Singleton Heights 1.00 14.286% $ 2,118 $ 2,118 $ 329 $ 2,447 51-CFD Public Services 1 1.00 14.286% $ 2,118 $ 2,118 $ 329 $ 2,447 52-CFD 2013-1 Facilities Improvement Area 1 JP Ranch 1.00 14.286% $ 2,118 $ 2,118 $ 329 $ 2,447 53-CFD 2012-1 Facilities IA1 Singleton Heights 1.00 14.286% $ 2,118 $ 2,118 $ 329 $ 2,447 54-CFD 2013-1 Facilities Improvement Area 3 JP Ranch 1.00 14.286% $ 2,118 $ 2,118 $ 329 $ 2,447 59-CFD 2013-1 Facilities IA2 JP Ranch 1.00 14.286% $ 2,118 $ 2,118 $ 329 $ 2,447 Total 7.00 100.000% $ 14,826 $ - $ 14,826 $ 2,303 $ 17,129 .

Allocation Basis: Equal to All CFD Funds
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 97

Page 296 of 425 ends

01-2000-General Fund- Finance
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Benefits Administration .
.
01-1200-General Fund- City Manager 1.20 4.138% $ 416 $ 416 $ 416 01-1300-General Fund- City Clerk - General Ops / Functions 0.64 2.207% $ 222 $ 222 $ 222 01-1320-General Fund- Human Resources 0.46 1.586% $ 159 $ 159 $ 159 01-1330-General Fund- Risk Management 0.40 1.379% $ 139 $ 139 $ 139 01-2000-General Fund- Finance 2.21 7.621% $ 765 $ 765 $ 765 01-2100-General Fund- Information Technology 0.15 0.517% $ 52 $ 52 $ 10 $ 62 01-5100-General Fund- Public Works Department 1.10 3.793% $ 381 $ 381 $ 71 $ 452 01-1310-General Fund-Mobile Home Rent Control 0.09 0.310% $ 31 $ 31 $ 6 $ 37 01-3000-General Fund-Community Development 2.05 7.069% $ 710 $ 710 $ 133 $ 843 01-4300-General Fund-Fire Department 17.00 58.621% $ 5,888 $ 5,888 $ 1,101 $ 6,989 01-4900-General Fund-Community Services Senior Center 0.35 1.207% $ 121 $ 121 $ 23 $ 144 24-Gas Tax 1.55 5.345% $ 537 $ 537 $ 100 $ 637
28-Landscape, Lighting & Maintenance 0.75 2.586% $ 260 $ 260 $ 49 $ 308 55-CFD 2012-1B Maintenance Singleton Heights 0.17 0.586% $ 59 $ 59 $ 11 $ 70 56-CFD 2013-1 Maintenance JP Ranch 0.17 0.586% $ 59 $ 59 $ 11 $ 70 57-CFD 2018-1 Maintenance Summerwind Ranch 0.16 0.552% $ 55 $ 55 $ 10 $ 66 67-Successor Agency 0.55 1.897% $ 190 $ 190 $ 36 $ 226
Total 29.00 100.000% $ 10,044 $ - $ 10,044 $ 1,560 $ 11,604 .

Allocation Basis: # of FTE per Fund / Dept
.

Page 297 of 425 ends

01-2000-General Fund- Finance
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total

ALLOCATION DETAIL
Grants .
.
01-1200-General Fund- City Manager 1.00 5.405% $ 2,337 $ 2,337 $ 2,337 01-3000-General Fund-Community Development 1.00 5.405% $ 2,337 $ 2,337 $ 384 $ 2,720 01-4100-General Fund-Police 1.00 5.405% $ 2,337 $ 2,337 $ 384 $ 2,720 01-4200-General Fund-Animal Control 1.00 5.405% $ 2,337 $ 2,337 $ 384 $ 2,720 01-4300-General Fund-Fire Department 2.50 13.514% $ 5,841 $ 5,841 $ 959 $ 6,801 16-Capital Project Including ARPA 1.00 5.405% $ 2,337 $ 2,337 $ 384 $ 2,720 18-Planning Grants 2.00 10.811% $ 4,673 $ 4,673 $ 767 $ 5,441 20-ADA CIP Projects 1.00 5.405% $ 2,337 $ 2,337 $ 384 $ 2,720 26-Housing Rehab. -State Grant 1.00 5.405% $ 2,337 $ 2,337 $ 384 $ 2,720 27-Housing Rehab. -Federal Grant 1.00 5.405% $ 2,337 $ 2,337 $ 384 $ 2,720 32-Flood Control and Drainage Fees 2.00 10.811% $ 4,673 $ 4,673 $ 767 $ 5,441 36-Traffic Improvement Fees 2.00 10.811% $ 4,673 $ 4,673 $ 767 $ 5,441 71-California Recycling Grant 2.00 10.811% $ 4,673 $ 4,673 $ 767 $ 5,441 Total 18.50 100.000% $ 43,227 $ - $ 43,227 $ 6,714 $ 49,941 .

Allocation Basis: 2 Yr Avg # of Grants per Fund / Dept
.

Source of Allocation: Grants Log
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 99

Page 298 of 425 ends

ALLOCATION SUMMARY
01-8100-General Fund- Non-Departmental $ 1,362 $ - $ 3,749 $ - $ 1,510 01-1200-General Fund- City Manager $ 1,362 $ 883 $ 465 $ - $ 1,510 01-1300-General Fund- City Clerk - General Ops / Functions $ 1,362 $ 471 $ 775 $ 1,519 $ 1,510 01-1320-General Fund- Human Resources $ 1,362 $ 338 $ 3,439 $ - $ 1,510 01-1330-General Fund- Risk Management $ 1,362 $ 294 $ 197 $ - $ 1,510 01-1400-General Fund- City Attorney $ 1,362 $ - $ 930 $ - $ 1,510 01-2000-General Fund- Finance $ 1,362 $ 1,626 $ 1,001 $ 17,169 $ 1,510 01-2100-General Fund- Information Technology $ 1,617 $ 131 $ 2,223 $ - $ 1,791 01-5100-General Fund- Public Works Department $ 1,617 $ 961 $ 4,697 $ 65 $ 1,791 01-1100-General Fund-City Council $ 1,617 $ - $ 1,605 $ - $ 1,791 01-1310-General Fund-Mobile Home Rent Control $ 1,617 $ 79 $ - $ - $ 1,791 01-3000-General Fund-Community Development $ 1,617 $ 1,790 $ 9,677 $ 22,506 $ 1,791 01-3300-General Fund-Engineering $ 1,617 $ - $ 1,454 $ 2,143 $ 1,791 01-4000-General Fund-Citizens on Patrol $ 1,617 $ - $ 301 $ - $ 1,791 01-4100-General Fund-Police $ - $ - $ 1,956 $ 653 $ 1,791 01-4200-General Fund-Animal Control $ - $ - $ 84 $ - $ - 01-4300-General Fund-Fire Department $ 1,617 $ 14,847 $ 25,940 $ 3,150 $ 1,791 01-4900-General Fund-Community Services Senior Center $ 1,617 $ 306 $ 1,922 $ - $ 1,791 12-Special Deposits $ 808 $ - $ 17 $ 26 $ 896
13-Insurance $ 808 $ - $ 117 $ 65 $ 896
14-Supplemental Law Enforcement Safety $ 808 $ - $ 384 $ 144 $ 896 16-Capital Project Including ARPA $ 808 $ - $ 184 $ 39 $ 896 18-Planning Grants $ - $ - $ 117 $ 484 $ -
19-Library $ 1,617 $ - $ 903 $ - $ 1,791
20-ADA CIP Projects $ - $ - $ 150 $ 78 $ -
21-Air Quality Management District $ 808 $ - $ 17 $ 65 $ 896 22-Road Maintenance and Rehabilitation Account $ 808 $ - $ - $ 196 $ 896 24-Gas Tax $ 1,617 $ 1,354 $ 1,671 $ 758 $ 1,791
25-Measure A $ 808 $ - $ 33 $ 222 $ 896
26-Housing Rehab. -State Grant $ 808 $ - $ 84 $ 26 $ 896 27-Housing Rehab. -Federal Grant $ 808 $ - $ 67 $ 39 $ 896 28-Landscape, Lighting & Maintenance $ 1,617 $ 655 $ 1,671 $ 105 $ 1,791 01-2000-General Fund- Finance Budget Payroll
Accounts
Payable
Accounts
Receivable
Financial
Reporting &
Audit
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 100

Page 299 of 425 ends

ALLOCATION SUMMARY
01-2000-General Fund- Finance Budget Payroll
Accounts
Payable
Accounts
Receivable
Financial
Reporting &
Audit
31-Fire Facilities Fees $ 808 $ - $ 33 $ 52 $ 896
32-Flood Control and Drainage Fees $ 808 $ - $ 217 $ 65 $ 896 33-Administration Facilities Fees $ 808 $ - $ 368 $ 52 $ 896 34-Library Facilities Fees $ 808 $ - $ - $ 26 $ 896
35-Law Enforcement Facilities Fees $ 808 $ - $ - $ 52 $ 896 36-Traffic Improvement Fees $ 808 $ - $ 2,975 $ 484 $ 896 39-Park Improvement Fees $ 808 $ - $ 267 $ 26 $ 896
42-Multi-Species Habitat Conservation Program $ 808 $ - $ 50 $ 39 $ 896 47-CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch $ 1,617 $ - $ 234 $ 235 $ 1,791 49-CFD 2012-1 Facilities IA2 Singleton Heights $ 1,617 $ - $ 251 $ 209 $ 1,791 51-CFD Public Services 1 $ 1,617 $ - $ 134 $ 105 $ 1,791 52-CFD 2013-1 Facilities Improvement Area 1 JP Ranch $ 1,617 $ - $ 217 $ 209 $ 1,791 53-CFD 2012-1 Facilities IA1 Singleton Heights $ 1,617 $ - $ 234 $ 209 $ 1,791 54-CFD 2013-1 Facilities Improvement Area 3 JP Ranch $ 1,617 $ - $ 234 $ 196 $ 1,791 55-CFD 2012-1B Maintenance Singleton Heights $ 1,617 $ 148 $ 1,688 $ 91 $ 1,791 56-CFD 2013-1 Maintenance JP Ranch $ 1,617 $ 148 $ 1,203 $ 105 $ 1,791 57-CFD 2018-1 Maintenance Summerwind Ranch $ 1,617 $ 140 $ 150 $ 105 $ 1,791 59-CFD 2013-1 Facilities IA2 JP Ranch $ 1,617 $ - $ 201 $ 209 $ 1,791 67-Successor Agency $ 1,617 $ 480 $ 134 $ 157 $ 1,791
71-California Recycling Grant $ 808 $ - $ - $ 39 $ 896
75-Vehicle Fund $ 1,617 $ - $ - $ - $ 1,791
76-Information Technology Fund $ 1,617 $ - $ - $ - $ 1,791 Total $ 64,506 $ 24,652 $ 74,422 $ 52,119 $ 73,261
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 101

Page 300 of 425 ends

ALLOCATION SUMMARY
01-8100-General Fund- Non-Departmental
01-1200-General Fund- City Manager
01-1300-General Fund- City Clerk - General Ops / Functions 01-1320-General Fund- Human Resources
01-1330-General Fund- Risk Management
01-1400-General Fund- City Attorney
01-2000-General Fund- Finance
01-2100-General Fund- Information Technology
01-5100-General Fund- Public Works Department
01-1100-General Fund-City Council
01-1310-General Fund-Mobile Home Rent Control
01-3000-General Fund-Community Development
01-3300-General Fund-Engineering
01-4000-General Fund-Citizens on Patrol
01-4100-General Fund-Police
01-4200-General Fund-Animal Control
01-4300-General Fund-Fire Department
01-4900-General Fund-Community Services Senior Center
12-Special Deposits
13-Insurance
14-Supplemental Law Enforcement Safety
16-Capital Project Including ARPA
18-Planning Grants
19-Library
20-ADA CIP Projects
21-Air Quality Management District
22-Road Maintenance and Rehabilitation Account
24-Gas Tax
25-Measure A
26-Housing Rehab. -State Grant
27-Housing Rehab. -Federal Grant
28-Landscape, Lighting & Maintenance
01-2000-General Fund- Finance
$ 523 $ - $ - $ - $ 7,144
$ 95 $ - $ 416 $ 2,337 $ 7,067
$ 365 $ - $ 222 $ - $ 6,223
$ 675 $ - $ 159 $ - $ 7,484
$ 37 $ - $ 139 $ - $ 3,539
$ 107 $ - $ - $ - $ 3,909
$ 13,893 $ - $ 765 $ - $ 37,326
$ 330 $ - $ 62 $ - $ 6,153
$ 646 $ - $ 452 $ - $ 10,229
$ 272 $ - $ - $ - $ 5,284
$ 13 $ - $ 37 $ - $ 3,537
$ 6,899 $ - $ 843 $ 2,720 $ 47,844
$ 241 $ - $ - $ - $ 7,246
$ 38 $ - $ - $ - $ 3,747
$ 290 $ - $ - $ 2,720 $ 7,410
$ 7 $ - $ - $ 2,720 $ 2,811
$ 4,247 $ - $ 6,989 $ 6,801 $ 65,382
$ 294 $ - $ 144 $ - $ 6,074
$ 18 $ - $ - $ - $ 1,765
$ 98 $ - $ - $ - $ 1,984
$ 200 $ - $ - $ - $ 2,433
$ 120 $ - $ - $ 2,720 $ 4,768
$ 96 $ - $ - $ 5,441 $ 6,137
$ 597 $ - $ - $ - $ 4,907
$ 109 $ - $ - $ 2,720 $ 3,058
$ 49 $ - $ - $ - $ 1,835
$ 76 $ - $ - $ - $ 1,976
$ 828 $ - $ 637 $ - $ 8,657
$ 109 $ - $ - $ - $ 2,069
$ 58 $ - $ - $ 2,720 $ 4,592
$ 40 $ - $ - $ 2,720 $ 4,570
$ 644 $ - $ 308 $ - $ 6,791
Journal
Entries Total
Debt
Management
Benefits
Administration Grants
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 102

Page 301 of 425 ends

ALLOCATION SUMMARY
01-2000-General Fund- Finance
31-Fire Facilities Fees
32-Flood Control and Drainage Fees
33-Administration Facilities Fees
34-Library Facilities Fees
35-Law Enforcement Facilities Fees
36-Traffic Improvement Fees
39-Park Improvement Fees
42-Multi-Species Habitat Conservation Program
47-CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch 49-CFD 2012-1 Facilities IA2 Singleton Heights
51-CFD Public Services 1
52-CFD 2013-1 Facilities Improvement Area 1 JP Ranch
53-CFD 2012-1 Facilities IA1 Singleton Heights
54-CFD 2013-1 Facilities Improvement Area 3 JP Ranch
55-CFD 2012-1B Maintenance Singleton Heights
56-CFD 2013-1 Maintenance JP Ranch
57-CFD 2018-1 Maintenance Summerwind Ranch
59-CFD 2013-1 Facilities IA2 JP Ranch
67-Successor Agency
71-California Recycling Grant
75-Vehicle Fund
76-Information Technology Fund
Total
Journal
Entries Total
Debt
Management
Benefits
Administration Grants
$ 45 $ - $ - $ - $ 1,834
$ 134 $ - $ - $ 5,441 $ 7,561
$ 238 $ - $ - $ - $ 2,362
$ 22 $ - $ - $ - $ 1,752
$ 31 $ - $ - $ - $ 1,787
$ 1,129 $ - $ - $ 5,441 $ 11,732
$ 216 $ - $ - $ - $ 2,214
$ 45 $ - $ - $ - $ 1,838
$ 207 $ 2,447 $ - $ - $ 6,531
$ 194 $ 2,447 $ - $ - $ 6,509
$ 94 $ 2,447 $ - $ - $ 6,187
$ 185 $ 2,447 $ - $ - $ 6,466
$ 185 $ 2,447 $ - $ - $ 6,483
$ 185 $ 2,447 $ - $ - $ 6,470
$ 759 $ - $ 70 $ - $ 6,165
$ 559 $ - $ 70 $ - $ 5,493
$ 118 $ - $ 66 $ - $ 3,987
$ 180 $ 2,447 $ - $ - $ 6,445
$ 176 $ - $ 226 $ - $ 4,581
$ 13 $ - $ - $ 5,441 $ 7,197
$ - $ - $ - $ - $ 3,408
$ - $ - $ - $ - $ 3,408
$ 36,727 $ 17,129 $ 11,604 $ 49,941 $ 404,362
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 103

Page 302 of 425 ends

8 Information Services
The Information Services Department is responsible for maintenance of all City technological hardware, software, and infrastructure. Information Services’ costs are allocated to Receiving Departments as follows:
• General IT Support – represents costs associated with contractual support for software and hardware support. These costs have been allocated based on the number of full-time employees (FTE) per Fund Department11.

The chart on the following page illustrates the functions and measures used to allocate Information Services costs. The top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-byfunction breakdown of expenses, each function’s allocation, and an allocation summary. 11 All Contracted Employees were included in this metric, as they utilize the City’s IT Services. Contracted services such as Police, Animal Control, and City attorney were excluded as they are not “employees” of the City. Additionally, FTE assigned to CFD Funds were excluded as those staff typically do not utilize the City’s technological infrastructure.

Page 303 of 425 ends

INFORMATION SERVICES
General IT Support
# of FTE
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 105

Page 304 of 425 ends

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Departmental Expenditures $ 201,505 $ 201,505
Total Disallowed Costs $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 174 $ 5 $ 180
01-1200-General Fund- City Manager $ 5,288 $ 562 $ 5,849 01-1320-General Fund- Human Resources $ 413 $ 77 $ 490
01-1330-General Fund- Risk Management $ 581 $ 27 $ 607
01-1400-General Fund- City Attorney $ 2,926 $ 298 $ 3,224 01-2000-General Fund- Finance $ 5,161 $ 992 $ 6,153
01-2100-General Fund- Information Technology $ 937 $ 937 01-5100-General Fund- Public Works Department $ 227 $ 227 Total Incoming Costs $ 14,542 $ 3,125 $ 17,667
Overhead Allocation $ 11,856
Total Cost Adjustments $ 11,856 $ 11,856
Total Costs to be Allocated $ 227,903 $ 3,125 $ 231,028 01-2100-General Fund- Information Technology
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 106

Page 305 of 425 ends

01-2100-General Fund- Information Technology
Distribution Percentage 100.00%
Personnel
Salaries $ 11,676 S $ 11,676
Benefits Contra Account $ 3,631 S $ 3,631
Subtotal Personnel Cost $ 15,308 $ 15,308
Operating Services & Supplies
Operating Expenses $ 50,285 S $ 50,285
Overhead Allocation $ (11,856) S $ (11,856)
Professional Services $ 26,722 S $ 26,722
Other Contract Services $ 121,036 S $ 121,036
Repairs/Maintenance $ 10 S $ 10
Subtotal Operating Cost $ 186,197 $ 186,197
FUNCTIONAL EXPENDITURES $ 201,505 $ 201,505
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Overhead Allocation $ 11,856 S $ 11,856
Subtotal Cost Adjustments $ 11,856 $ 11,856
FUNCTIONAL COST $ 213,361 $ 213,361
First Allocation
Incoming - All Others $ 14,542 $ 14,542
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 227,903 $ 227,903
Second Allocation
Incoming - All Others $ 3,125 $ 3,125
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 3,125 $ 3,124.79
TOTAL ALLOCATED $ 231,028 $ 231,028
Expense Type Expense ($)

EXPENSE DETAIL
Sp
rea
d General IT Support
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 107

Page 306 of 425 ends

01-2100-General Fund- Information Technology
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total General IT Support .
.
01-1200-General Fund- City Manager 1.20 3.288% $ 7,493 $ 7,493 $ 7,493 01-1300-General Fund- City Clerk - General Ops / Functions 0.64 1.753% $ 3,996 $ 3,996 $ 3,996 01-1320-General Fund- Human Resources 0.46 1.260% $ 2,872 $ 2,872 $ 2,872 01-1330-General Fund- Risk Management 0.40 1.096% $ 2,498 $ 2,498 $ 2,498 01-2000-General Fund- Finance 2.21 6.055% $ 13,799 $ 13,799 $ 13,799 01-2100-General Fund- Information Technology 0.15 0.411% $ 937 $ 937 $ 937 01-5100-General Fund- Public Works Department 3.10 8.493% $ 19,356 $ 19,356 $ 308 $ 19,664 01-1310-General Fund-Mobile Home Rent Control 0.09 0.247% $ 562 $ 562 $ 9 $ 571 01-3000-General Fund-Community Development 5.05 13.836% $ 31,532 $ 31,532 $ 502 $ 32,034 01-3300-General Fund-Engineering 1.00 2.740% $ 6,244 $ 6,244 $ 99 $ 6,343 01-4300-General Fund-Fire Department 17.00 46.575% $ 106,147 $ 106,147 $ 1,690 $ 107,836 01-4900-General Fund-Community Services Senior Center 2.35 6.438% $ 14,673 $ 14,673 $ 234 $ 14,907 24-Gas Tax 1.55 4.247% $ 9,678 $ 9,678 $ 154 $ 9,832
28-Landscape, Lighting & Maintenance 0.75 2.055% $ 4,683 $ 4,683 $ 75 $ 4,757 67-Successor Agency 0.55 1.507% $ 3,434 $ 3,434 $ 55 $ 3,489 Total 36.50 100.000% $ 227,903 $ - $ 227,903 $ 3,125 $ 231,028 .

Allocation Basis: # of FTE per Fund / Dept
.

Source of Allocation: Staffing File

Page 307 of 425 ends

ALLOCATION SUMMARY
01-1200-General Fund- City Manager $ 7,493 $ 7,493
01-1300-General Fund- City Clerk - General Ops / Functions $ 3,996 $ 3,996 01-1320-General Fund- Human Resources $ 2,872 $ 2,872
01-1330-General Fund- Risk Management $ 2,498 $ 2,498
01-2000-General Fund- Finance $ 13,799 $ 13,799
01-2100-General Fund- Information Technology $ 937 $ 937 01-5100-General Fund- Public Works Department $ 19,664 $ 19,664 01-1310-General Fund-Mobile Home Rent Control $ 571 $ 571 01-3000-General Fund-Community Development $ 32,034 $ 32,034 01-3300-General Fund-Engineering $ 6,343 $ 6,343
01-4300-General Fund-Fire Department $ 107,836 $ 107,836 01-4900-General Fund-Community Services Senior Center $ 14,907 $ 14,907 24-Gas Tax $ 9,832 $ 9,832
28-Landscape, Lighting & Maintenance $ 4,757 $ 4,757
67-Successor Agency $ 3,489 $ 3,489
Total $ 231,028 $ 231,028
01-2100-General Fund- Information Technology
General IT
Support Total
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 109

Page 308 of 425 ends

9 Public Works
The Public Works Department is responsible for daily and emergency maintenance and upkeep of the Calimesa’s facilities, streets, and parks, as well as oversees the solid waste contract, and provides development engineering services. Public Works’ costs are allocated to Receiving Departments as follows:
• Building & Custodial Maintenance – represents costs associated with janitorial services and the routine upkeep of Cityowned facilities. These costs have been allocated based on square footage occupied per Fund / Department. • Streets – represents costs associated with routine and emergency maintenance of City streets Per OMB guidelines these costs have been unallocated.
• Park Maintenance – represents costs with the routine maintenance and upkeep of City parks. Per OMB guidelines these costs have been unallocated.
• Public Works – represents costs associated with contracted public works activities – development engineering, solid waste, and other general costs. Per OMB guidelines these costs have been unallocated.

The chart on the following page illustrates the functions and measures used to allocate Public Works costs. The top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

Page 309 of 425 ends

PUBLIC WORKS
Building & Custodial
Maintenance
Square Footage
Occupied per Fund /
Dept
Streets
Not Allocated
Park Maintenance
Not Allocated
Public Works
Not Allocated
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 111

Page 310 of 425 ends

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 395,278 $ 395,278
Total Disallowed Costs $ - $ -
Incoming Costs $ -
01-8100-General Fund- Non-Departmental $ 7,332 $ 224 $ 7,555 01-1200-General Fund- City Manager $ 5,288 $ 562 $ 5,849 01-1300-General Fund- City Clerk - General Ops / Functions $ 11,109 $ 2,054 $ 13,162 01-1320-General Fund- Human Resources $ 3,026 $ 567 $ 3,594 01-1330-General Fund- Risk Management $ 108,160 $ 4,599 $ 112,759 01-1400-General Fund- City Attorney $ 9,178 $ 935 $ 10,113 01-2000-General Fund- Finance $ 8,569 $ 1,660 $ 10,229
01-2100-General Fund- Information Technology $ 19,356 $ 308 $ 19,664 01-5100-General Fund- Public Works Department $ 1,500 $ 1,500 Total Incoming Costs $ 172,017 $ 12,409 $ 184,426
Overhead Allocation $ 27,929
Total Cost Adjustments $ 27,929 $ 27,929
Total Costs to be Allocated $ 595,224 $ 12,409 $ 607,633 01-5100-General Fund- Public Works Department
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 112

Page 311 of 425 ends

01-5100-General Fund- Public Works Department
Distribution Percentage 15.00% 50.00% 35.00% 0.00%
Personnel
Salaries $ 48,250 S $ 7,237 $ 24,125 $ 16,887 $ -
Benefits Contra Account $ 22,282 S $ 3,342 $ 11,141 $ 7,799 $ - Subtotal Personnel Cost $ 70,532 $ 10,580 $ 35,266 $ 24,686 $ - Operating Services & Supplies
Operating Expenses $ 56,016 S $ 8,402 $ 28,008 $ 19,606 $ - Overhead Allocation $ (27,929) S $ (4,189) $ (13,965) $ (9,775) $ - Professional Services $ 226,880 S $ - $ - $ - $ 226,880 Other Contract Services $ 4,750 S $ 713 $ 2,375 $ 1,663 Repairs/Maintenance $ 35,192 S $ 5,279 $ 17,596 $ 12,317 $ - Fuel & Oil $ 138 S $ 21 $ 69 $ 48 $ -
NPDES $ 29,699 S $ - $ - $ - $ 29,699
Subtotal Operating Cost $ 324,746 $ 10,225 $ 34,084 $ 23,859 $ 256,579 FUNCTIONAL EXPENDITURES $ 395,278 $ 20,805 $ 69,350 $ 48,545 $ 256,579 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ - $ -
Cost Adjustments
Overhead Allocation $ 27,929 S $ 4,189 $ 13,965 $ 9,775 $ - Subtotal Cost Adjustments $ 27,929 $ 4,189 $ 13,965 $ 9,775 $ - FUNCTIONAL COST $ 423,207 $ 24,994 $ 83,314 $ 58,320 $ 256,579 First Allocation
Incoming - All Others $ 172,017 $ 10,159 $ 33,864 $ 23,705 $ 104,289 Reallocate Admin Costs $ - $ - $ - $ - $ -
Unallocated Costs $ (560,071) $ - $ (117,178) $ (82,025) $ (360,868) Subtotal of First Allocation $ 35,153 $ 35,153 $ - $ - $ - Second Allocation
Incoming - All Others $ 12,409 $ 733 $ 2,443 $ 1,710 $ 7,523 Reallocate Admin Costs $ - $ - $ - $ - $ -
Unallocated Costs $ (11,676) $ - $ (2,443) $ (1,710) $ (7,523) Subtotal of Second Allocation $ 733 $ 732.88 $ - $ - $ - TOTAL ALLOCATED $ 35,886 $ 35,886 $ - $ - $ -
Expense Type Expense ($)

EXPENSE DETAIL
Public Works
Sp
rea
d
Building &
Custodial
Maintenance
Streets
Park
Maintenance
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 113

Page 312 of 425 ends

01-5100-General Fund- Public Works Department
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Building & Custodial Maintenance .
.
01-1200-General Fund- City Manager 489.60 3.133% $ 1,101 $ 1,101 $ 1,101 01-1300-General Fund- City Clerk - General Ops / Functions 305.28 1.954% $ 687 $ 687 $ 687 01-1320-General Fund- Human Resources 141.12 0.903% $ 317 $ 317 $ 317 01-1330-General Fund- Risk Management 144.00 0.922% $ 324 $ 324 $ 324 01-2000-General Fund- Finance 941.76 6.027% $ 2,119 $ 2,119 $ 2,119 01-2100-General Fund- Information Technology 100.80 0.645% $ 227 $ 227 $ 227 01-5100-General Fund- Public Works Department 667.00 4.268% $ 1,500 $ 1,500 $ 1,500 01-1100-General Fund-City Council 1,960.00 12.543% $ 4,409 $ 4,409 $ 112 $ 4,521 01-1310-General Fund-Mobile Home Rent Control 37.44 0.240% $ 84 $ 84 $ 2 $ 86 01-3000-General Fund-Community Development 960.00 6.143% $ 2,160 $ 2,160 $ 55 $ 2,214 01-3300-General Fund-Engineering 667.00 4.268% $ 1,500 $ 1,500 $ 38 $ 1,539 01-4100-General Fund-Police 333.50 2.134% $ 750 $ 750 $ 19 $ 769 01-4300-General Fund-Fire Department 3,316.50 21.224% $ 7,461 $ 7,461 $ 189 $ 7,650 01-4900-General Fund-Community Services Senior Center 3,042.50 19.470% $ 6,844 $ 6,844 $ 174 $ 7,018 19-Library 2,520.00 16.126% $ 5,669 $ 5,669 $ 144 $ 5,813 Total 15,626.50 100.000% $ 35,153 $ - $ 35,153 $ 733 $ 35,886 .

Allocation Basis: Sq. Ft. Occupied per Fund / Dept
.

Source of Allocation: Building Square Footage

Page 313 of 425 ends

ALLOCATION SUMMARY
01-1200-General Fund- City Manager $ 1,101 $ 1,101
01-1300-General Fund- City Clerk - General Ops / Functions $ 687 $ 687 01-1320-General Fund- Human Resources $ 317 $ 317
01-1330-General Fund- Risk Management $ 324 $ 324
01-2000-General Fund- Finance $ 2,119 $ 2,119
01-2100-General Fund- Information Technology $ 227 $ 227 01-5100-General Fund- Public Works Department $ 1,500 $ 1,500 01-1100-General Fund-City Council $ 4,521 $ 4,521
01-1310-General Fund-Mobile Home Rent Control $ 86 $ 86 01-3000-General Fund-Community Development $ 2,214 $ 2,214 01-3300-General Fund-Engineering $ 1,539 $ 1,539
01-4100-General Fund-Police $ 769 $ 769
01-4300-General Fund-Fire Department $ 7,650 $ 7,650
01-4900-General Fund-Community Services Senior Center $ 7,018 $ 7,018 19-Library $ 5,813 $ 5,813
Total $ 35,886 $ 35,886
01-5100-General Fund- Public Works Department
Building &
Custodial
Maintenance Total
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 115

Page 314 of 425 ends

10. Certificate of Indirect Costs
The following page provides the certification letter of indirect costs for the City of Calimesa’s Title 2 CFR 200 Compliant Cost Allocation Plan.

Page 315 of 425 ends

CITY OF CALIMESA, CA

CERTIFICATE OF INDIRECT COSTS
This is to certify that I have reviewed the indirect cost rate proposal submitted herewith and to the best of my knowledge and belief:
(1) All costs included in this proposal October 26, 2023 to establish billing or final indirect costs rates for July 1, 2021 through June 30, 2022 are allowable in accordance with the requirements of 2 CFR Part 200, Cost Principles for State, Local, and Indian Tribal Governments (Title 2 CFR 200), and the Federal award(s) to which they apply. Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan. (2) All costs included in this proposal are properly allocable to Federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the agreements to which they are allocated in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently and the Federal Government will be notified of any accounting changes that would affect the predetermined rate.

I declare that the foregoing is true and correct:

City Calimesa, California
Signature:

Name of Official:

Title:

Date of Execution:

Page 316 of 425 ends

Report on Cost of Services (User Fee) Study

CITY OF CALIMESA, CALIFORNIA

DRAFT REPORT
October 2023
Attachment 9D

Page 317 of 425 ends

Table of Contents

1. Introduction and Executive Summary 1

2. Legal Framework and Policy Considerations 4

3. User Fee Study Methodology 7

4. Results Overview 9

5. City Clerk 10

6. Finance 13

7. Fire 17

8. Code Enforcement 23

9. Building 25

10. Planning 47

11. Public Works 54

12. Development Services Surcharges 59

13. Cost Recovery Considerations 64
Appendix – Comparative Survey 69

Page 318 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 1

1. Introduction and Executive Summary
The draft report, which follows, presents the results of the Cost of Services (User Fee) Study conducted by the Matrix Consulting Group for the City of Calimesa, California. 1 Project Background and Overview
The City of Calimesa last conducted a comprehensive fee analysis in 2014 and has since updated some fees based upon an annual inflationary cost. The purpose of this study is to evaluate and determine the full cost (direct and indirect) of providing a variety of City services based upon the existing organizational structure and processes. The Matrix Consulting Group analyzed the cost-of-service relationships that exist between fees for service activities in the following areas: City Clerk, Finance, Fire, Code Enforcement, Building, Planning, and Public Works. The results of this Study provide a tool for understanding current service levels and the cost for those services. 2 General Project Approach and Methodology
The methodology employed by the Matrix Consulting Group is a widely accepted “bottom up” approach to cost analysis, where time spent per unit of fee activity is determined for each position within a Department or Division. Once time spent for a fee activity is determined, all applicable City costs are then considered in the calculation of the “full” cost of providing each service. The following table provides an overview of types of costs applied in establishing the “full” cost of services provided by the City:

Table 1: Overview of Cost Components
Cost Component Description
Direct Fiscal Year 2024 Budgeted salaries, benefits, and allowable expenditures.

Indirect Division, departmental, clerical, and Citywide support.

Together, the cost components in the table above comprise the calculation of the total “full” cost of providing any particular service, regardless of whether a fee for that service is charged.

The work accomplished by the Matrix Consulting Group in the analysis of the proposed fees for service involved the following steps:
• Department / Division Staff Interviews: The project team interviewed department / division staff regarding their needs for clarification to the structure of existing fee items, or for addition of new fee items.

Page 319 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 2
• Data Collection: Data was collected for each permit / service, including time estimates. In addition, all budgeted costs and staffing levels for Fiscal Year 2024 were entered into the Matrix Consulting Group’s analytical software model. • Cost Analysis: The full cost of providing each service included in the analysis was established.
• Review and Approval of Results with City Staff: Department and City management has reviewed and approved these documented results.

A more detailed description of user fee methodology, as well as legal and policy considerations are provided in subsequent chapters of this report. 3 Summary of Results
When comparing FY24 fee-related budgeted expenditures with fee-related revenue the City is under-recovering its costs by approximately $112,000 or recovering 91% of its costs. The following table shows by major service area: the revenue collected, the total annual cost, the resulting difference, and the resulting cost recovery percentage.

Table 2: Annual Cost Recovery Analysis
Service Area
Current
Revenue Total Cost Difference
Cost
Recovery %
City Clerk $31,879 $31,909 ($30) 100%
Finance $0 $33,740 ($33,740) 0%
Public Works $429,930 $448,242 ($18,312) 96%
Planning $146,980 $142,120 $4,860 103%
Building $537,497 $561,656 ($24,158) 96%
Fire $30,584 $71,082 ($40,498) 43%
Total $1,176,870 $1,288,748 ($111,878) 91%
The largest sources of under-recovery are Fire ($40,000) and Building ($34,000). Fire’s under-recovery is due to it being a new department with limited fees being offered only at an hourly rate. In relation to Building, the deficit is mostly due to the adjustment of staff time and effort when plan reviewing and inspecting for residential building permits.

Planning shows an over-recovery of roughly $5,000. This difference is primarily due to modifying the collection of various permits from deposits to flat fees.

The detailed documentation of this study will show an over-collection for some fees (on a per unit basis), and an undercharge for most others. The results of this analysis will provide the Department and the City with guidance on how to right-size their fees to ensure that each service unit is set at an amount that does not exceed the full cost of providing that service. The display of the cost recovery figures shown in this report are meant to provide a basis for policy development discussions among Council members

Page 320 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 3
and City staff, and do not represent a recommendation for where or how the Council should act. The setting of the “rate” or “price” for services, whether at 100 percent full cost recovery or lower, is a policy decision to be made only by the Council, with input from City staff and the community.
4 Considerations for Cost Recovery Policy and Updates
The Matrix Consulting Group recommends that the City use the information contained in this report to discuss, adopt, and implement a formal Cost Recovery Policy, including a mechanism for the annual update of fees for service.
1 Adopt a Formal Cost Recovery Policy
The Matrix Consulting Group strongly recommends that the Council adopt a formalized, individual cost recovery policy for each service area included in this Study. Whenever a cost recovery policy is established at less than 100% of the full cost of providing services, a known gap in funding is recognized and may then potentially be recovered through other revenue sources. The Matrix Consulting Group considers a formalized cost recovery policy for various fees for service an industry Best Management Practice. 2 Adopt an Annual Fee Update / Increase Mechanism
The purpose of a comprehensive update is to completely revisit the analytical structure, service level estimates and assumptions, and to account for any major shifts in cost components or organizational structures that have occurred since the City’s previous analysis. It’s recommended the City adopts the practice of conducting comprehensive analyses every three to five years as this practice captures any changes to organizational structure, processes, as well as any new service areas.

In between comprehensive updates, the City should continue to utilize published industry economic factors such as Consumer Price Index (CPI) or other regional factors to update the cost calculations established in the Study on an annual basis. Utilizing an annual increase mechanism would ensure that the City receives appropriate fee increases that reflect growth in costs.

Page 321 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 4

2. Legal Framework and Policy Considerations
This section of the report is intended to provide an overview regarding overall legal rules and regulations as well as general policy considerations for fees for service. A “user fee” is a charge for service provided by a governmental agency to a public citizen or group. In California, several constitutional laws such as Propositions 13, 4, and 218, State Government Codes 66014 and 66016, and more recently Prop 26 and the Attorney General’s Opinion 92-506 set the parameters under which the user fees typically administered by local government are established and administered. Specifically, California State Law, Government Code 66014(a), stipulates that user fees charged by local agencies “…may not exceed the estimated reasonable cost of providing the service for which the fee is charged”.
1 General Principles and Philosophies Regarding User Fees Local governments are providers of many types of general services to their communities.

While all services provided by local government are beneficial to constituents, some services can be classified as globally beneficial to all citizens, while others provide more of a direct benefit to a specific group or individual. The following table provides examples of services provided by local government within a continuum of the degree of community benefit received:

Table 3: Services in Relation to Benefit Received
“Global” Community Benefit “Global” Benefit and an
Individual or Group Benefit Individual or Group Benefit • Police
• Park Maintenance
• Fire Suppression
• Recreation / Community
Services
• Fire Prevention
• Building Permits
• Planning and Zoning Approval
• Site Plan Review
• Engineering Development
Review
• Facility Rentals
Funding for local government is obtained from a myriad of revenue sources such as taxes, fines, grants, special charges, user fees, etc. In recent years, alternative tax revenues, which typically offset subsidies for services provided to the community, have become increasingly limited. These limitations have caused increased attention on user fee activities as a revenue source that can offset costs otherwise subsidized (usually) by the general fund. In Table 3, services in the “global benefit” section tend to be funded primarily through voter approved tax revenues. In the middle of the table, one typically finds a mixture of taxes, user fee, and other funding sources. Finally, in the “individual /

Page 322 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 5
group benefit” section of the table, lie the services provided by local government that are typically funded almost entirely by user fee revenue.

The following are two central concepts regarding the establishment of user fees:
• Fees should be assessed according to the degree of individual or private benefit gained from services. For example, the processing and approval of a land use or building permit will generally result in monetary gain to the applicant, whereas Police services and Fire Suppression are examples of services that are essential to the safety of the community at large.
• A profit-making objective should not be included in the assessment of user fees.

In fact, California laws require that the charges for service be in direct proportion to the costs associated with providing those services. Once a charge for service is assessed at a level higher than the actual cost of providing a service, the term “user fee” no longer applies. The charge then becomes a tax subject to voter approval.

Therefore, it is commonly accepted that user fees are established at a level that will recover up to, and not more than, the cost of providing a particular service. 2 General Policy Considerations Regarding User Fees
Undoubtedly, there are programs, circumstances, and services that justify a subsidy from a tax based or alternative revenue source. However, it is essential that jurisdictions prioritize the use of revenue sources for the provision of services based on the continuum of benefit received.

Within the services that are typically funded by user fees, the Matrix Consulting Group recognizes several reasons why City staff or the Council may not advocate the full cost recovery of services. The following factors are key policy considerations in setting fees at less than 100 percent of cost recovery:
• Limitations posed by an external agency. The State or an outside agency will occasionally set a maximum, minimum, or limit the jurisdiction’s ability to charge a fee at all. An example includes time spent copying and retrieving public documents and / or transportation permits.
• Encouragement of desired behaviors. Keeping fees for certain services below full cost recovery may provide better compliance from the community. For example, if the cost of a permit for charging a water heater in residential home is higher than the cost of the water heater itself, many citizens will avoid pulling the permit.

Page 323 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 6
• Benefit received by user of the service and the community at large is mutual.

Many services that directly benefit a group or individual equally benefit the community as a whole. Examples include Planning Design Review, historical dedications, and certain types of special events.

The Matrix Consulting Group recognizes the need for policies that intentionally subsidize certain activities. The primary goals of a User Fee Study are to provide a fair and equitable basis for determining the costs of providing services and ensure that the City complies with State law.
3 Summary of Legal Restrictions and Policy Considerations Once the full cost of providing services is known, the next step is to determine the “rate” or “price” for services at a level which is up to, and not more than the full cost amount.

The Council is responsible for this decision, which often becomes a question of balancing service levels and funding sources. The placement of a service or activity within the continuum of benefit received may require extensive discussion and at times fall into a “grey area”. However, with the resulting cost of services information from a User Fee Study, the Council can be assured that the adopted fee for service is reasonable, fair, and legal. The City will need to review all fees for service in this analysis and where subsidies are identified increase them to reduce the deficit, and where over-recoveries are identified the fee must be reduced to be in compliance with the law.

Page 324 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 7

3. User Fee Study Methodology
The Matrix Consulting Group utilizes a cost allocation methodology commonly known and accepted as the “bottom-up” approach to establishing User Fees. The term means that several cost components are calculated for each fee or service. These components then build upon each other to comprise the total cost for providing the service. The following chart describes the components of a full cost calculation:

The general steps utilized by the project team to determine allocations of cost components to a particular fee or service are:
• Calculate fully burdened hourly rates by position, including direct & indirect costs; • Develop time estimates for the average time spent to delivery each service included in the study;
• Distribute the appropriate amount of the other cost components to each fee or service based on the staff time allocation basis, or another reasonable basis.

The results of these allocations provide detailed documentation for the reasonable determination of the actual cost of providing each service.

One of the key study assumptions utilized in the “bottom up” approach is the use of time estimate averages for the provision of each fee related service. Utilization of time estimates is a reasonable and defensible approach, especially since experienced staff members who understand service levels and processes unique to the City developed these estimates.

The project team worked closely with City staff in developing time estimates with the following criteria:
• Estimates are representative of average times for providing services. Extremely difficult or abnormally simple projects are not factored in the analysis.

DIRECT
(Salaries, Benefits,
Productive Hours)

INDIRECT
(Departmental Admin,
Services & Supplies,
Citywide Overhead etc.)
Total Cost

Page 325 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 8
• Estimates reflect the time associated with the position or positions that typically perform a service.
• Estimates provided by staff are reviewed and approved by the department / division, and often involve multiple iterations before a Study is finalized. • Estimates are reviewed by the project team for “reasonableness” against their experience with other agencies.
• Estimates were not based on time in motion studies, as they are not practical for the scope of services and time frame for this project.
• Estimates match the current or proposed staffing levels to ensure there is no overallocation of staff resources to fee and non-fee related activities.

The Matrix Consulting Group agrees that while the use of time estimates is not perfect, it is the best alternative available for setting a standard level of service for which to base a jurisdiction’s fees for service and meets the requirements of California law.

The alternative to time estimating is actual time tracking, often referred to billing on a “time and materials” basis. Except in the case of anomalous or sometimes very large and complex projects, the Matrix Consulting Group believes this approach to not be cost effective or reasonable for the following reasons:
• Accuracy in time tracking is compromised by the additional administrative burden required to track, bill, and collect for services in this manner. • Additional costs are associated with administrative staff’s billing, refunding, and monitoring deposit accounts.
• Customers often prefer to know the fees for services in advance of applying for permits or participating in programs.
• Departments can better predict revenue streams and staff needs using standardized time estimates and anticipated permit volumes.

Situations arise where the size and complexity of a given project warrants time tracking and billing on a “time and materials” basis. The Matrix Consulting Group has recommended taking a deposit and charging Actual Costs for such fees as appropriate and itemized within the current fee schedule.

Page 326 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 9

4. Results Overview
The motivation behind a cost of services (User Fee) analysis is for the City Council and Departmental staff to maintain services at a level that is both accepted and effective for the community, and also to maintain control over the policy and management of these services.

It should be noted that the results presented in this report are not a precise measurement.

In general, a cost-of-service analysis takes a “snapshot in time”, where a fiscal year of financial and operational information is utilized. Changes to the structure of fee names, along with the use of time estimates allow only for a reasonable projection of subsidies and revenue. Consequently, the Council and Department staff should rely conservatively upon these estimates to gauge the impact of implementation going forward.

Discussion of results in the following chapters is intended as a summary of extensive and voluminous cost allocation documentation produced during the Study. Each chapter will include detailed cost calculation results for each major permit category including the following:
• Modifications: discussions regarding any proposed revisions to the current fee schedule, including elimination or addition of fees.
• “Per Unit” Results: comparison of the full cost of providing each unit of service to the current fee for each unit of service (where applicable). • Annualized Results: utilizing volume of activity estimates annual subsidies and revenue impacts were projected.

The full analytical results were provided to City staff under separate cover from this summary report.

Page 327 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 10

5. City Clerk
The City Clerk Department is responsible for managing, maintain, and archiving City records, as well as, supporting City Council. The fees examined within this study relate to media reproduction, photocopies, rent stabilization, mobile home rent control, and property liens. The following subsections discuss fee schedule modifications and detailed per unit results for the fee-related services provided by City Clerk. 1 Fee Schedule Modifications
In discussions with staff, the following modifications were proposed to the current fee schedule:
• Eliminated Fees: Due to technology upgrades and process improvements; the following fees were removed from the fee schedule as these items are available online:
- ‘Annual Agenda Subscription’
- ‘Annual Minute Subscription’
- ‘Copies of Media – Video Tapes’
- ‘Copies of Media – Audio Tapes’
- ‘CD Recording of Meeting’
- ‘Reproductions – City Zoning Map’
- ‘Reproductions – Copies of Printed Materials / Documents’ - ‘Reproductions – General Plan (Excl. EIR)’
- ‘Reproductions – General Plan Environmental Impact Report’ - ‘Reproductions – Redevelopment Plan’
- ‘Reproductions – Downtown Business District Code’
- ‘Reproductions – DBD Design Guidelines’
- ‘Reproductions – Miscellaneous Maps’
- ‘Notary Fees (State Limit)’
• Fees Moved to Other Department Fee Schedules: The following six fees are managed by Finance; as such, they were moved to Finance’s fee schedule:
- ‘Copies – CAFR / ACFR (Grayscale)’
- ‘Copies – CAFR / ACFR (Color)’
- ‘Copies – City Budget (Grayscale)’
- ‘Copies – City Budget (Color)’
- ‘Public Safety Invoice Processing’

Page 328 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 11
- ‘Business License Issuance – In City’
- ‘Business License Issuance – Outside of City’
- ‘Business License Issuance – Street Vendor’
- ‘Business License Issuance – CASp’
- ‘Check Fee (Insufficient Funds)’
- ‘Credit Card Convenience Fee’
The modifications ensure that the proposed fee schedule more accurately reflects the services currently being provided by City Clerk.
2 Detailed Results
City Clerk collect fees for media reproduction, photocopies, rent stabilization, mobile home rent control, and property liens. The total cost calculated for each service includes direct staff costs and Departmental and Citywide overhead. The following table details the fee name, current fee, total cost, and difference associated with each service offered.

Table 4: Total Cost Per Unit Results – City Clerk
Fee Name Current Fee Total Cost Difference
Copies of Media
CDs $1 $2 ($1)
Photocopies1
California Public Records Act Copy Request $0.20 $0.20 $0.00 Documents Listed in the Political Reform Act $0.10 $0.10 $0.00 Rent Stabilization Program Application Fee $1,661 $2,466 ($805) Mobile Home Rent Control $3.59 $3.59 $0.00
City Clerk under-recovers on all of their fees. The largest under-recovery is in relation to ‘Rent Stabilization Program Application Fee’ at $805.
3 Annual Revenue Impact
Based on the prior year’s Mobile Home Rent Control information, City Clerk has an annual cost of roughly $32,000 associated with this registration. The following table shows by major fee category: revenue at current fee, total projected annual cost, and the resulting difference.
1 GOV § 6253(b)

Page 329 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 12
Table 5: Annual Results – City Clerk
Fee Category
Revenue at
Current Fee
Annual
Cost Difference
Mobile Home Rent Control $31,879 $31,909 ($30)
Total $31,879 $31,909 ($30)
City Clerk has an annual cost recovery of 100%. This revenue analysis is based only on the Mobile Home Rent Control registration, as other services are either not recorded or are state set fees.

Page 330 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 13

6. Finance
The Finance Department is responsible for fiscal management of the City, along with administering payroll and overseeing employee benefits. The fees examined within this study relate to returned check processing, copies of City budget, and business licenses.

The following subsections discuss fee schedule modifications and detailed per unit results for the fee-related services provided by Finance. 1 Fee Schedule Modifications
In discussions with staff, the following modifications were proposed to the current fee schedule:
• Eliminated Fees: Due to technology upgrades and process improvements; the following fees were removed from the fee schedule as either these items are available online or no additional support is provided:
- ‘Copies – CAFR / ACFR (Grayscale)’
- ‘Copies – CAFR / ACFR (Color)’
- ‘Public Safety Invoice Processing’
• New Fee: ‘Duplicate Business License’ was proposed for addition to Finance’s fee schedule to account for staff time providing this service. • Expansion of Fees: Finance proposed expanding ‘In-Town’ and ‘Out-of-Town’ Business License Applications to include categories for ‘New’ and ‘Renewal’.

The modifications ensure that the proposed fee schedule more accurately reflects the services currently being provided by Finance.
2 Detailed Results
Finance collects fees for returned check processing, copies of City budget, and business licenses. The total cost calculated for each service includes direct staff costs and Departmental and Citywide overhead. The following table details the fee name, current fee, total cost, and difference associated with each service offered.

Page 331 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 14
Table 6: Total Cost Per Unit Results – Finance
Fee Name Current Fee Total Cost Difference
Insufficient Funds2
First Check $25 $25 $0
Subsequent Checks $35 $35 $0
Copies - City Budget3
Grayscale $0.10 $0.10 $0.00
Color $0.20 $0.20 $0.00
Business Licenses
Business License Application
New
Out of Town $48 $58 ($10)
In Town $24 $148 ($124)
Renewal
Out of Town New $42 N/A
In Town New $42 N/A
Business License Modification
Change of Ownership $10 $15 ($5)
Change of Address $10 $15 ($5)
Duplicate Business License New $9 N/A
Finance under-recovers on all of their fees. The largest under-recoveries are in relation to ‘Business License Application – New – In Town’ at $124 and ‘Business License Application – New – Out of Town’ at $10.
3 Annual Revenue Impact
Based on the prior year’s business licensee information, Finance has an annual cost of roughly $34,000 associated with business licenses. The following table shows by major fee category: the total projected annual cost.

Table 7: Annual Results - Finance
Fee Category
Annual
Cost
New – Business License Application $14,350
Renewal – Business License Application $19,390
Total $33,740
If the fees are adopted at full-cost recovery, Finance has the potential to recovery roughly $34,000 associated with reviewing and processing business licenses. This calculation is based on the review and processing being done in-house by City staff. 2 CIV § 1719(a)
3 GOV § 6253(b)

Page 332 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 15
4 Credit Card Transaction Fee
The City of Calimesa is assessed a fee from credit card companies for any transactions that require the use of credit cards. To recover the costs associated with fees incurred, the City charges a 2.50% surcharge on all transactions which are paid using a credit card.

Through this study, the project team worked with City staff to determine the appropriate surcharge amount.

In order to calculate the surcharge, the project team divided a three-year average of total expenses billed to the city by the credit card company by a three-year average of the total charges made against those credit card transactions. The following table shows this calculation:

Table 8: Credit Card Transaction Fee Calculation
Category Amount
Credit Card Fee Charges $11,103
Credit Card Transaction Amount $215,860
Credit Card Fee Rate 5.14%
Based upon this calculation the City’s full cost associated with credit card fees is 5.14%.

The following table compares the City’s current fee to the full cost fee calculated through this study:

Table 9: Credit Card Transaction Fee Per Unit Result Comparison Category Current Fee Full Cost Difference
Credit Card Convenience Fee 2.50% 5.14% (2.64%)
The full cost fee represents a cost recovery level of 49%. The current deficit is due to the increased fees assessed by the Credit Card companies. However, the City has entered into a new agreement, which can result in lower fees.

As part of this analysis, the project team conducted a comparative survey of other local jurisdictions and their assessment of the Credit Card Transaction fee. Like other comparative efforts, the survey below simply shows the fees charged by the jurisdiction and does not include the basis upon which the other jurisdictions calculated or developed their fee. The following table shows the results of this comparative analysis:

Table 10: Credit Card Transaction Fee – Comparative Survey Jurisdiction Fee Amount
Beaumont 2% of Fees Paid
Hemet 3% of Fees Paid
Redlands 4% of Fees Paid

Page 333 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 16
Jurisdiction Fee Amount
Canyon Lake Actual Cost
Yucaipa Actual Cost
Of the surveyed jurisdictions, most charge less than the calculated full cost at 5.14%.

Beaumont (2%) and Hemet (3%) charge fees similar to Calimesa’s current fee of 2.50%.

Unlike Calimesa and the other jurisdictions, the cities of Canyon Lake and Yucaipa both charge the actual cost of the processing fee rather than a fixed percentage of fees paid.

Page 334 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 17

7. Fire
The Fire Department is responsible for ensuring the safety of the community by responding to a variety of fire, rescue, and medical emergencies and for preforming fire and life safety plan checks and inspections. Since their inception in 2018, the Calimesa Fire Department has offered their services to the community free of charge. The following subsections discuss proposed a fee schedule and details per unit results for the feerelated services provided by Fire. 1 Proposed Fee Schedule
There is no current comprehensive fee schedule that exists for Fire. The Department / Division currently charges for a handful of services based upon an hourly rate. Fire staff worked with the project team to establish a proposed fee schedule which outlines the various services offered by the Department. The fees included relate to plan review and inspection for construction permits, annual operation permits, and state-mandated occupancy permits; along with hourly rates for cost-recovery. 2 Detailed Results
The total cost calculated for each service includes direct staff costs and Departmental and Citywide overhead. The following table details the proposed fee name and total cost of each service offered.

Table 11: Total Cost Per Unit Results – Fire
Fee Name Total Cost
Construction Permits
Fire Sprinkler Systems
Commercial/Industrial NFPA 13 Fire Sprinkler System - Modifications Plan Review $288
Inspection, 1-5 fire sprinkler heads $140
Inspection, 6-20 fire sprinkler heads $281
Inspection, 21-50 fire sprinkler heads $351
Inspection, 51-100 fire sprinkler heads $421
Inspection, 101-350 fire sprinkler heads $562
Inspection, >350 fire sprinkler heads $632
Inspection, >350 fire sprinkler heads $140
Commercial/Industrial NFPA 13 Fire Sprinkler System - New System Plan Review $721
Inspection, 1-20 fire sprinkler heads $281
Inspection, 21-50 fire sprinkler heads $351
Inspection, 51-100 fire sprinkler heads $492
Inspection, 101-350 fire sprinkler heads $562

Page 335 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 18
Fee Name Total Cost
Inspection, >350 fire sprinkler heads $632
Inspection, >350 fire sprinkler heads $140
Commercial Fire Pump
Plan Review $865
Inspection $983
Single/Two-Family Residential - NFPA 13D Fire Sprinkler Plan Review $433
Plan Review, Modification $288
Inspection, 1-20 fire sprinkler heads $351
Inspection, 21-30 fire sprinkler heads $421
Inspection, 31-40 fire sprinkler heads $562
Inspection, 41-50 fire sprinkler heads $702
Inspection, >50 fire sprinkler heads $773
Inspection, tract homes $562
Inspection, modifications to existing system $211
Bucket or pump test $140
Multi-Family Residential Fire Sprinkler, NFPA 13R
Plan Review $764
Plan Review, Modification $288
Inspection, 1-50 fire sprinkler heads $562
Inspection, 51-100 fire sprinkler heads $632
Inspection, >100 fire sprinkler heads $1,054
Inspections, modification to existing system $702
Private Underground Fire Line
Plan Review $649
Inspection $702
In-Rack Sprinklers
Plan Review $577
Inspection, 1-10 sprinkler heads $351
Inspection, 11-20 sprinkler heads $492
Inspection, 21-30 sprinkler heads $702
Inspection, >30 sprinkler heads $913
Pre-Engineered Systems/Equipment
Plan Review $505
Inspection, Spray/Dipping/Powder Coating Booths $492
Inspection, Industrial Ovens $211
Inspection, Vapor Recovery $211
Inspection, Refrigeration $492
Inspection, Dust Collection $492
Inspection, Hood and Duct Extinguishing System $421
Inspection, Gas System $492
Inspection, Smoke Control System $773
Inspection, Battery System $351
Inspection, Special Extinguishing System $632
Inspection, Commercial Solar Power Generating Station $351 Inspection, Commercial Structure-Mounted Photovoltaic System $351 Inspection, Emergency Responder Radio Coverage System $632 Inspection, Generators $351
Inspection, plant oil extraction $211
High-Piled Combustible Storage
Plan Review $505
Inspection, 500-10,000 sq. ft. $351

Page 336 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 19
Fee Name Total Cost
Inspection, 10,001-50,000 sq. ft. $492
Inspection, 50,001-100,000 sq. ft. $632
Inspection $281
Hose Rack/Standpipe Systems
Plan Review $649
Inspection $562
Fire Alarm - New System
Plan Review, Waterflow Monitoring System $433
Plan Review, Manual/Automatic Fire Alarm System $649
Plan review, local alarm bell $144
Inspection, 1-10 devices $562
Inspection, 11-50 devices $702
Inspection, 51-100 devices $983
Inspection, >100 devices $140
Inspection, local alarm bell $211
Fire Alarm System Modifications (all types)
Plan Review $433
Inspection, 1-10 devices $351
Inspection, 11-50 devices $492
Inspection, 51-100 devices $562
Inspection, >100 devices $140
Plan review, fire alarm control panel or communicator upgrade $288 Inspection, fire alarm control panel or communicator upgrade $281 Aboveground Storage Tank
Plan Review $433
Inspection $562
Single-Family Residential Construction Projects (FLSR)
Plan Review $288
Inspection, New Construction $211
Inspection, Addition $140
Multi-Family Residential Construction Projects
Plan Review $649
Inspection, 1-10,000 sq. ft. $562
Inspection, 10,001-25,000 sq. ft. $702
Inspection, 25,001-50,000 sq. ft. $773
Inspection, >50,000 sq. ft. $70
Commercial/Industrial New Construction Projects
Plan review $649
Inspection, 1-10,000 sq. ft. $351
Inspection, 10,001-50,000 sq. ft. $702
Inspection, 50,001-100,000 sq. ft. $843
Inspection, 100,001-500,000 sq. ft. $913
Inspection, 500,001-1,000,000 sq. ft. $1,054
Inspection >1,000,000 sq. ft. $421
Inspection, Misc. construction projects $140
Commercial Tenant Improvements
Plan Review $433
Inspection, 1-10,000 sq. ft. $281
Inspection, 10,001-50,000 sq. ft. $632
Inspection, 50,001-100,000 sq. ft. $702
Inspection, >100,000 sq. ft. $211
Inspection, Misc. tenant improvement projects $140

Page 337 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 20
Fee Name Total Cost
Other Misc. Development Plan Review and Inspection Fees Hazardous Material Review $144
Technical Analysis/Opinion Report Review $144
Alternate Materials and Methods Request Review $144
Revision of a previous approved plan or As-Builts $288
Plan re-submittal; each subsequent submittal after 2nd $144 Miscellaneous Plan Check $144
Re-Inspection $144
Annual Operations Permits
Low Hazard
Cellulose Nitrate Film $140
Open Flames and Candles $140
Places of Assembly 50-299 Occupants $140
Waste Handling and Wrecking Yards $140
Medium Hazard
Combustible Fibers $211
Covered and Open Mall Buildings $211
Dry Cleaning $211
Fixed Hood & Duct Extinguishing Systems $211
Flammable and Combustible Liquids Mobile Fueling $211
Industrial Ovens $211
Liquid or Gas Fuel Equipment in Assembly Buildings $211 Lumber Yards and Woodworking $211
Miscellaneous Combustible Storage $211
Motor Vehicle Fuel Dispensing Facilities $211
Pyroxylin Plastics $211
Places of Assembly 300-999 Occupants $211
Production Facilities $211
Refrigeration Equipment $211
Rooftop Heliports $211
Storage of Scrap Tires and Tire Byproducts $211
Waste Handling $211
Wood, Manure, and Organic Product Storage $211
High Hazard
Aerosol Products $281
Aviation Facilities $281
Battery Systems $281
Combustible Dust Producing Operations $281
Compresses Gases $281
Cryogenic Fluids $281
Cutting and Welding $281
Explosives $281
Flammable and Combustible Liquids Storage and Use $281
High-Piled Combustible Storage $281
Hot Works Operations $281
HPM Facilities $281
Liquefied Petroleum Gas $281
Magnesium $281
Organic Coatings $281
Pallet Yards $281
Places of Assembly >1,000 Occupants $281
Plan Extraction Systems $281

Page 338 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 21
Fee Name Total Cost
Repair Garages $281
Spraying or Dipping $281
Tire Rebuilding Plants $281
Occupancies Requiring Mandated Inspections
State Fire Marshal Regulated Occupancies
Organized Camps - Group C Occupancy $281
Day Care Facility - Group E Occupancy - 7 or more clients (not requiring assistance) $281
Private and Public Schools - Group E Occupancy $562
Health Care Facilities/Nursing Homes/Detox Centers - Group I-2 Occupancy $421 Detention Facility - Group I-3 Occupancy $421
Day Care Facility - Group I-4 Occupancy - 7 or more clients (requiring assistance) $281
Multi-Family Housing - Group R-1/R-2 Occupancy - Hotel/Motel/Apartments 3 dwelling units $140.49
4-15 Dwelling Units $140.49
4-15 Dwelling Units $2.93
16-49 Dwelling Units $175.61
16-49 Dwelling Units $0.82
50-99 Dwelling Units $210.73
50-99 Dwelling Units $1.43
100-199 Dwelling Units $280.97
100-199 Dwelling Units $0.70
200-499 Dwelling Units $351.21
200-499 Dwelling Units $1.76
500+ Dwelling Units $702.43
500+ Dwelling Units $0.88
Residential Care Facility - Group R-2.1 Occupancy $281
Family Day Care (Large & Small) - Group R-3 Occupancy $140 Residential Care Facility - Group R-3.1 Occupancy $140
Residential Care Facility - Group R-4 Occupancy $281
High Rise $281
State Fire Marshal Regulated Occupancies – Day Care, Health Care, Detention Facilities, and High Rises $140
Other Required or Mandated Inspections
General Field Inspection $140
Business License/Occupancy Inspection $140
Defensible Space Inspection $140
Fuel Modification Inspection $2,304
Cost Recovery
Employee Classification Hourly Rates
Fire Chief $146
Fire Marshal $114
Battalion Chief $107
Captain $104
Apparatus Engineer $99
Fire Fighter EMT $90
Fire Fighter Paramedic $93
Equipment Rates (Does not include staffing)
Engine $165
Incident Command Post $69
Heavy Rescue $124

Page 339 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 22
Fee Name Total Cost
Light Rescue / Utility Vehicle $73
Water Tender $103
Aerial Ladder (Quint) $261
Administrative Penalties - False or Nuisance Fire Alarms First Response $387
Second Response $773
Third Response $1,160
Four or More Responses $1,547
EMS
First Responder Fee $290
Overall, the fee schedule highlights various plan check and inspections offered by Calimesa’s Fire Department, along with a cost recovery section and an ‘EMS – First Responder Fee’. The total costs are based upon the fully burdened hourly rate of City and Contract staff providing the service.
3 Annual Revenue Impact
Based on the prior workload information, Fire has a deficit of roughly $40,000. The following table shows by major fee category: revenue at current fee, total projected annual cost, and the resulting difference.

Table 12: Annual Results - Fire
Fee Category
Revenue at
Current Fee
Annual
Cost Difference
Fire Sprinkler Systems $17,886 $57,799 ($39,914)
Fire Alarm Systems $5,170 $4,778 $392
Aboveground Storage Tanks $594 $995 ($401)
State Fire Marshal Regulated Occupancies $2,746 $3,296 ($550) Defensible Space Inspection $1,397 $1,686 ($289)
Hood and Duct Extinguishing System Inspection $2,793 $2,529 $264 Total $30,584 $71,082 ($40,498)
Fire has an annual cost recovery of 43%, which reflects a roughly $40,000 subsidy. This current subsidy is based on the fees and permits which were recorded and does not reflect the other services and activities for which Fire performed services but did not track. The primary source of the current deficit is Fire Sprinkler Systems. Having a more codified and transparent fee schedule will allow the City to better recover its costs associated with fire permitting.

Page 340 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 23

8. Code Enforcement
The Code Enforcement Division is responsible for ensuring community health and safety through investigation of violations to the City’s municipal code and for overseeing vacant vehicle and property registration. The fees examined within this study relate to abandoned or foreclosed property registration and property liens. The following subsections discuss fee schedule modifications and detailed per unit results for the feerelated services provided by Code Enforcement. 1 Fee Schedule Modifications
In discussions with staff, the following modifications were proposed to the current fee schedule:
• New Fees: The following three fees were added to the fee schedule as a means to capture staff time spent providing the service to the community:
- ‘Site Investigation Fee’
- ‘Weed Abatement’
- ‘Abandoned Vehicles’
• Expanded Fees: To account for the ways in which the property registration process is started, it was proposed that the ‘Abandoned and / or Foreclosed Property Registration’ fee be expanded into the following two categories:
- ‘Mailed In’
- ‘Field Inspection Discovery’
The modifications ensure that the proposed fee schedule more accurately reflects the services currently being provided by Code Enforcement.
2 Detailed Results
Code Enforcement collect fees for abandoned or foreclosed property registration and property liens. The total cost calculated for each service includes direct staff costs and Departmental and Citywide overhead. The following table details the fee name, current fee, total cost, and difference associated with each service offered.

Page 341 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 24
Table 13: Total Cost Per Unit Results – Code Enforcement Fee Name Current Fee Total Cost Difference
Abandoned and/or Foreclosed Property Registration
Mailed In $150 $297 ($147)
Field Inspection Discovery $150 $416 ($266)
Business License Occupancy Inspection $80 $238 ($158)
Site Investigation Fee New $119 N/A
Weed Abatement New $119 N/A
Property Liens $115 $260 ($145)
Abandoned Vehicles New $178 N/A
Code Enforcement under-recovers for all of its current fees. The largest under-recovery is in relation to ‘Abandoned and/or Foreclosed Property Registration – Field Inspection Discovery’ at $266. The difference in costs for mailed in compared to field inspection indicates the needs to break out the process.
3 Annual Revenue Impact
Due to lack of permitting data and tracking of code enforcement fee-related services, no annual revenue impact was able to be calculated specific to code enforcement.

Page 342 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 25

9. Building
The Building division is responsible ensuring all new and modified construction within the City adheres to local, state, and federal regulations. The fees examined within this study relate to structural, electrical, plumbing, and mechanical plan review and inspections. The following subsections discuss fee schedule modifications and detailed per unit results for the fee-related services provided by Building.
1 Fee Schedule Modifications
In discussions with staff, the following modifications were proposed to the current fee schedule:
• Fee Modifications: Currently, the City charges the majority of its fees based on valuation. However, the City has proposed moving to both square footage and flat fees. Details are outlined below:
- Commercial / Multi-Family / Industrial Building Permits: The City has proposed moving commercial, multi-family, and industrial building permits from valuation to basing projects on occupancy, building material, and square footage, as that has a stronger nexus to the level of effort and is more in alignment with the region.
- Residential Building Permit – Remodel: The City has proposed parsing out remodels from other types of residential building permits, as these types of projects require different staff time and effort.
- Various Flat Fees: The City has proposed creating flat fees for various overthe-counter permits as these permits level of effort is dependent upon the type of permit rather than the valuation.
• Eliminated Fees: The following fees were eliminated as the City no longer offers these services or they are now captured within other fees or on other department’s fee schedules:
- ‘Permit Issuance’
- ‘Multiple Unit Plan Check’
- ‘House Sewer Section Installation for Future Use’
- ‘Additional Building Connection or Additional Work to House Sewer’ - ‘Plumbing Special Inspections’

• Fee Name Change: The following fee names were modified to more accurately capture the services provided:

Page 343 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 26
- ‘Receptacles, switches, lighting outlets (first 20)’ is now ‘Receptacles, switches, lighting outlets’
- ‘Fixed residential appliances not exceeding 1HP & Solar’ is now ‘Fixed residential appliances not exceeding 1HP’
- ‘Cesspool, Overflow Seepage Pit, Percolation Test Pit, Swimming Pool Drywell, or Drain Field Extension or Replacement’ is now ‘Overflow Seepage Pit, Percolation Test Pit, Swimming Pool Drywell, or Drain Field Extension or Replacement’
• New Fees: Creation of Landscape fees during the construction phase to track the review and inspection associated with those activities.

The modifications ensure that the proposed fee schedule more accurately reflects the services currently being provided by Building.
2 Detailed Results
The Building Division collects fees which are charged based on a set-rate or “flat rate” and fees based on valuation. As mentioned in the modifications, the City is proposing transiting to charging fees based on square footage rather than valuation. The following subsection discuss the detailed results for these types of fees:

2.1 Residential Permit & Flat Fees
Building collects flat fees for various inspections, including, electrical, plumbing, and mechanical, cell site, re-roofs, walls, and much more. The total cost calculated for each service includes direct staff costs and Departmental and Citywide overhead. The following table details the fee name, current fee, total cost, and difference associated with each service offered.

Table 14: Total Cost Per Unit Results – Building
Fee Name Current Fee4 Total Cost Difference
Plan Check
SFR 65% 65% 0%
Commercial / Multi-Family / Industrial 65% 70% (5%)
Master Plan Check - Repeat Unit 25% 25% 0%
Plan Check Revisions and/or Deferred Submittals
City Cost +
20% Admin $161 N/A
Building Permits - Residential (Square Footage Based) - New Construction 1-500 sq. ft. $1,830 $1,683 $147
4 The issuance fee of $45 was added to the current fee of most over-the-counter permits as a means to more accurately show comparison to the full-cost calculated.

Page 344 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 27
Fee Name Current Fee4 Total Cost Difference
501-999 sq ft $1,830 $1,683 $147
Each Additional 100 sq. ft. or fraction there of New $67 N/A 1,000-1,999 sq ft $1,830 $2,015 ($185)
Each Additional 100 sq. ft. or fraction there of $39 $33 $5 2,000-2,999 sq ft $2,215 $2,348 ($133)
Each Additional 100 sq. ft. or fraction there of $39 $42 ($3) 3,000-3,600 sq ft $2,600 $2,764 ($164)
Each Additional 100 sq. ft. or fraction there of $39 $42 ($3) 3,601+ sq ft $2,831 $3,013 ($182)
Each Additional 100 sq. ft. or fraction there of $49 $21 $28 Building Permits - Residential (Square Footage Based) - Addition 1-500 sq. ft. $733 $1,267 ($534)
501-999 sq ft $1,042 $1,267 ($225)
Each Additional 100 sq. ft. or fraction there of $122 $150 ($27) 1,000-1999 sq ft $1,775 $2,015 ($240)
Each Additional 100 sq. ft. or fraction there of $62 $33 $28 2,000-2,999 sq ft $2,391 $2,348 $43
Each Additional 100 sq. ft. or fraction there of $39 $42 ($3) 3,000-3,600 sq ft $2,776 $2,764 $12
Each Additional 100 sq. ft. or fraction there of $39 $42 ($3) 3,601+ sq ft $3,007 $3,013 ($6)
Each Additional 100 sq. ft. or fraction there of $39 $21 $18 Building Permits - Residential (Square Footage Based) - Remodel 1-500 sq. ft. New $1,683 N/A
501-999 sq ft New $1,683 N/A
Each Additional 100 sq. ft. or fraction there of New $67 N/A 1,000-1,999 sq ft New $2,015 N/A
Each Additional 100 sq. ft. or fraction there of New $33 N/A 2,000-2,999 sq ft New $2,348 N/A
Each Additional 100 sq. ft. or fraction there of New $42 N/A 3,000-3,600 sq ft New $2,764 N/A
Each Additional 100 sq. ft. or fraction there of New $42 N/A 3,601+ sq ft New $3,013 N/A
Each Additional 100 sq. ft. or fraction there of New $21 N/A Garages and Workshops (Detached or Additions)
1-400 sq. ft. $462 $602 ($140)
Each Additional 100 sq. ft. or fraction there of $1 $30 ($29) 401-1,000 sq ft $539 $643 ($104)
Each Additional 100 sq. ft. or fraction there of $45 $53 ($8) 1,001-2,000 sq ft $887 $963 ($76)
Each Additional 100 sq. ft. or fraction there of $43 $47 ($4) 2,001+ sq ft $1,313 $1,433 ($120)
Each Additional 100 sq. ft. or fraction there of $39 $24 $15 Modular Home Inspections
Plan Check $353 $181 $172
Set Down $1,240 $553 $687
Single Lot / SFR Grading
Plan Check $308 $262 $46
Single Family Lot Grading $385 $418 ($33)
Miscellaneous Building Fees
Minimum Permit Fee $77 $173 ($96)
Foundation Repair - Single Family Residential New $329 N/A

Page 345 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 28
Fee Name Current Fee4 Total Cost Difference
Siding Repair and Replacement New $193 N/A
Seismic Retrofit - Brace and Bolt -Single Family
Residential New $300
N/A
Stucco Repair / Replacement New $275 N/A
Chimney Repair New $274 N/A
Fireplace New $385 N/A
Awnings
Single-Family New $246 N/A
Multi-Family / Commercial New $301 N/A
Each Additional Awnings New $28 N/A
Bathroom / Kitchen Remodel
Single-Family (Direct Replacement Non-Structural) New $549 N/A Multi-Family (Direct Replacement, Non-Structural) New $549 N/A Cell Sites
New Tower New $1,014 N/A
New Tower w/ Equipment Shelter New $1,261 N/A
Tower Modification New $394 N/A
Cell Site Modification New $559 N/A
Doors, windows, skylights, Sliding Glass Door - Structural Structural
Single-Family New $220 N/A
Multi-Family/Commercial New $220 N/A
Each Additional Doors, windows, skylights, Sliding
Glass Door New $28 N/A
Non-Structural
Single-Family New $192 N/A
Multi-Family/Commercial New $192 N/A
Each Additional Doors, windows, skylights, Sliding
Glass Door New $28 N/A
Patio / Carport / Deck / Balcony
ICBO Pre-engineered Patio Cover $254 $372 ($118)
Aluminum / Metal Custom Design $254 $493 ($239)
Wood City Standard $254 $427 ($173)
Wood Engineered Design $254 $493 ($239)
Pile Foundation
Cast in Place Concrete (first 10 piles) New $438 N/A
Additional Piles (increments of 10) New $75 N/A
Driven (steel, pre-stressed concrete) New $412 N/A
Additional Piles (increments of 10) New $75 N/A
Product Review New $135 N/A
Re-roof (Each Structure)
Residential (Up to 3,000 Sq. Ft.)
Less than 2:12 pitch $238 $525 ($287)
Each Additional 500 sq. ft. or fraction thereof New $110 N/A Greater than 2:12 pitch $238 $275 ($37)
Each Additional 500 sq. ft. or fraction thereof New $55 N/A Multi-Family (Up to 3,000 Sq. Ft.)
Less than 2:12 pitch $238 $525 ($287)
Each Additional 500 sq. ft. or fraction thereof New $110 N/A Greater than 2:12 pitch $238 $275 ($37)
Each Additional 500 sq. ft. or fraction thereof New $55 N/A Commercial (Up to 3,000 Sq. Ft.)

Page 346 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 29
Fee Name Current Fee4 Total Cost Difference
Less than 2:12 pitch $238 $581 ($343)
Each Additional 500 sq. ft. or fraction thereof New $110 N/A Greater than 2:12 pitch $238 $332 ($94)
Each Additional 500 sq. ft. or fraction thereof New $55 N/A Walls (Freestanding Masonry or Concrete)
Garden Block Walls - City Standard up to 6'H $97 $440 ($343) Each Additional 50 lf or fraction thereof $97 $55 $42
Freestanding Walls - Engineered Design up to 6 H' New $513 N/A Each Additional 50 lf or fraction thereof New $55 N/A
Freestanding Walls - Engineered Design over 6'H New $566 N/A Each Additional 50 lf or fraction thereof New $110 N/A
Pilasters
Masonry Pilasters - City Standard up to 6 H' New $233 N/A Each Additional New $42 N/A
Retaining Wall (concrete or masonry)
City Standard (up to 50 lf) $101 $427 ($326)
Each Additional 50 lf or fraction thereof New $55 N/A
Engineered Design, up to 6' high (up to 50 lf) $101 $485 ($384) Each Additional 50 lf or fraction thereof New $42 N/A
Engineered Design, over 6' high (up to 50 lf) $101 $705 ($604) Each Additional 50 lf or fraction thereof New $83 N/A
Gravity Wall, 0-10' high (up to 50 lf) $101 $609 ($508) Each Additional 50 lf or fraction thereof New $55 N/A
Gravity/Crib Wall, over 10' high (up to 50 lf) $101 $675 ($574) Each Additional 50 lf or fraction thereof New $83 N/A
Fences Non-Masonry
Over 6 ft. in height New $343 N/A
Each addl 50 lf or fraction thereof New $42 N/A
Prefabricated/Metal New $315 N/A
Each addl 50 lf or fraction thereof New $42 N/A
Sign Permit Fees
Directional New $264 N/A
Ground/Roof/Projecting Signs New $264 N/A
Rework of any existing Ground Sign New $182 N/A
Other Sign New $264 N/A
Wall/Awning Sign, Non-Electric New $251 N/A
Wall, Electric $276 $264 $12
Each additional of same design, same project and
installed at same time $154 $138 $16
Monument New $511 N/A
Each additional of same design, same project and
installed at same time New $278
N/A
Pole Sign New $551 N/A
Each additional of same design, same project and
installed at same time New $278
N/A
Storage Racks
0-8' high (up to 100 lf) New $291 N/A
Each additional 100 lf New $42 N/A
Over 8' high (up to 100 lf) New $466 N/A
Each additional 100 lf New $75 N/A
Swimming Pool Permit Fees
Inground $353 $689 ($336)

Page 347 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 30
Fee Name Current Fee4 Total Cost Difference
Aboveground New $385 N/A
Slide / Grotto - Accessory Addition New $385 N/A
Spa or Hot Tub (Prefabricated) $507 $412 $95
Storage Tanks
Underground New $430 N/A
Aboveground New $291 N/A
Trash Enclosures
Custom Design Up to 100 Linear Feet New $442 N/A
Custom Design Over 100 Linear Feet New $471 N/A
City Standard Design New $362 N/A
Solar and Photovoltaic
PV Solar Permits5
Residential Plan Check
15 kw or less New $161 N/A
15kw + base fee New $161 N/A
Residential Inspection
15 kw or less New $289 N/A
15kw + base fee New $289 N/A
Each add kw above 15kw New $15 N/A
Commercial Plan Check
50 kw or less New $242 N/A
50kw-250kw New $242 N/A
250+ kw New $323 N/A
Commercial Inspection
50 kw or less New $758 N/A
50kw-250kw New $758 N/A
Per kw above 50 kw New $7 N/A
250+ kw New $2,077 N/A
Per kw above 250kw New $5 N/A
Solar Thermal6
Residential Plan Check
10 kWth or less New $161 N/A
10+ kWth New $161 N/A
Residential Inspection
10 kWth or less New $289 N/A
10+ kWth New $289 N/A
Per kWth above 10 kWth New $15 N/A
Commercial Plan Check
30 kWth or less New $242 N/A
30 kWth - 260 kWth New $242 N/A
260+ kWth New $323 N/A
Commercial Inspection
30 kWth or less New $758 N/A
30 kWth - 260 kWth New $758 N/A
Per kWth above 30 kWth New $7 N/A
260+ kWth New $2,287 N/A
Per kWth above 260 kWth New $5 N/A
Energy Storage Systems (ESS)
Single-Family System (Up to 3 Batteries) New $236 N/A
5 GOV § 66015 (a & b)
6 GOV § 66015 (a & b)

Page 348 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 31
Fee Name Current Fee4 Total Cost Difference
Multi-Family / Commercial System (Up to 3 Batteries) New $291 N/A Each Additional 1-3 Batteries New $55 N/A
MEP Fees
Electrical Permit Fees
Minimum Permit Fee $77 $173 ($96)
Plan Check $154 $161 ($7)
Rewiring (Single Family Residential Only) New $385 N/A
Meter Pedestal New $233 N/A
Electrical System Fee Schedule
Residential $308 $361 ($53)
Commercial
Base 1-500 sq. ft. $308 $483 ($175)
501-5,000 sq. ft. (Base amount plus) New $0.02 N/A
5,001+ sq. ft. (Total for 5,000 sq. ft. plus) New $0.01 N/A Temporary Events
Electrical generators and electrically driven rides $84 $246 ($162) Mechanically driven rides and walk-through attractions
w/ lighting $84 $246 ($162)
Area and booth lighting $84 $173 ($89)
Permanently installed rides, booths, and attractions $84 $246 ($162) Temporary Power Service
Temporary metered service poles or pedestals and
appurtenances $177 $246 ($69)
Temporary support poles (Additional 6 Poles) $13 $55 ($42) Electrical Unit Fee Schedule
Receptacles, switches, lighting outlets $122 $147 ($25) Each Additional 1 - 10 Units $13 $55 ($42)
Lighting fixtures, sockets, or other lamp-holding
devices (first 20) $122 $147 ($25)
Each Additional 1 - 10 Units $13 $55 ($42)
Pole of platform lighting fixtures $122 $254 ($132)
Theatrical-type lighting fixtures or assemblies $122 $254 ($132) Fixed residential appliances not exceeding 1HP $122 $173 ($51) Commercial Appliances
Self-contained factory-wired appliances not exceeding
1HP rating (Including medical and dental devices; food, beverage, and ice cream cabinets; illuminated show
cases; drinking fountains and vending machines;
laundry machines; and other types of equipment
(each)) $84 $246 ($162)
Power Apparatus - Motors, generators, rectifiers, converters, capacitors and industrial heating and air conditioners, heat, pumps, cooking or baking equipment, and other apparatus as follows:

Up to and including 1 $122 $274
Over 1 not over 10 $77 $83 ($6)
Over 10 not over 50 $154 $125 $29
Over 50 not over 100 $154 $166 ($12)
Over 100 $154 $249 ($95)
Miscellaneous Apparatus, Conduits, and Conductors $353 $139 $214 Electrical Apparatus $353 $173 $180
Bus Ways - (Trolly and Plug-in Type) $122 $139 ($17)
Electrical Services
600v or less; 225 amps or less - Commercial $199 $233 ($34)

Page 349 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 32
Fee Name Current Fee4 Total Cost Difference
600v or less; 225 amps or less - Residential $100 $233 ($134) 600v or less; 226-1,000 amps - Commercial $199 $332 ($133) 600v or less; 226-1,000 amps - Residential $100 $332 ($232) 600v or less; 1,000+ amps - Commercial $199 $471 ($272) 600v or less; 1,000+ amps - Residential $100 $332 ($232) Miscellaneous conduits and conductors $199 $166 $33
Other inspections and fees for which a permit is
required but no fee is set forth herein $353 $166 $187
EV Charging Station
Residential New $218 N/A
Commercial New $418 N/A
Back-up Generator
Residential Natural Gas Generator New $273 N/A
Commercial Natural Gas or Diesel Generator New $526 N/A Plumbing Permit Fees
Minimum Permit Fee $77 $173 ($96)
Plan Check Fee $154 $161 ($7)
Residential New $153 N/A
Commercial New $0.09 N/A
Industrial waste pretreatment interceptor Including trap and vent, except kitchen-type grease interceptors
functioning as fixture traps $84 $383 ($299)
Plumbing Fixtures, Trap, or Set of Fixtures On One Trap Includes drainage, water piping, and backflow
prevention devices $58 $64 ($6)
Swimming Pool Drainage Trap and Receptor (Building
drain or sewer) Water supply for pool not included $84 $191 ($107) Gas Piping System (1-5 outlets), Alteration, or Retest $122 $201 ($79) Additional outlet over 5 $13 $42 ($29)
Gas Pressure Regulator (Other than appliance) $58 $173 ($115) Repair or Alteration of Drainage and/or Vent Piping $122 $201 ($79) Water-treating Equipment and/or Water Piping w/o
Plumbing $122 $201 ($79)
Lawn Sprinkler Systems - One meter (Including
Backflow Prevention Devices) $122 $201
Atmospheric-type Vacuum Breakers (1-5) $122 $139 ($17)
Additional Atmospheric-type Vacuum Breaker over 5 $13 $42 ($29) Public Sewer Connection (House) or Lateral Extension
for Future Use $122 $241 ($119)
House Sewer Manhole $122 $365
Connection of House Sewer to Private Sewage
Disposal System $122 $241 ($119)
Private Sewage Disposal System (Septic tank, seepage
pit or pits, and/or drain field) $122 $392 ($270)
Overflow Seepage Pit, Percolation Test Pit, Swimming
Pool Drywell, or Drain Field Extension or Replacement $122 $365 ($243) Disconnection, Abandonment, Alteration, or Repair of
House Sewer or Private Sewage Disposal System $122 $365 ($243) Sewer System $122 $365 ($243)
Backflow Protective Device (Other than atmospheric-type vacuum breakers) 2" and smaller $122 $110 $12
Over 2" $122 $139

Page 350 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 33
Fee Name Current Fee4 Total Cost Difference
Each Building Drain Installed (w/o accompanying
plumbing) $122 $139
Swimming Pool Equipment (Including gasoline - private
or commercial) $276 $312 ($36)
Other inspections and fees for which a permit is
required but no fee is set forth herein $353 $173 $180
Install / Alter / Repair water piping and or water
treating equipment New $312 N/A
Water Heater (Storage)
New Installation (Incl. new electrical circuit, water
and/or gas lines) $122 $372 ($250)
Replacement (same type/same location) $122 $193 ($71)
Relocation (Incl. new electrical circuit and rerouting
water and/or gas lines) $122 $399 ($277)
Tankless Water Heater
New Installation (Incl. new electrical circuit, water
and/or gas lines) $122 $372 ($250)
Replacement (same type/same location) $122 $193 ($71)
Relocation (Incl. new electrical circuit and rerouting
water and/or gas lines) $122 $385 ($263)
Mechanical Permit Fees
Minimum Permit Fee $77 $173 ($96)
Plan Check Fee $154 $161 ($7)
Residential New $135 N/A
Commercial New $0.09 N/A
Mechanical Unit Fee Schedule
Forced-air or Gravity-Type Furnace or Burner Installation or Relocation (Including attached ducts and vents, up to 100,000 btu/h)
Residential $199 $193 $6
Commercial $199 $415 ($216)
Forced-air or Gravity-Type Furnace or Burner
Installation or Relocation (Including attached ducts and vents, over 100,000 btu/h) $199 $415 ($216)
Floor Furnace Installation or Relocation (Including
Vent) $199 $234 ($35)
Suspended Heater, Recessed Wall heater, or FloorMounted Unit Heater Installation or Relocation $199 $193 $6 Appliance Vent Installation or Relocation (not included in an appliance permit suspended heater, recessed wall
heater, or floor-mounted unit heater) $122 $193 ($71)
Heating Appliance, Refrigeration Unit, Cooling Unit,
Absorption Unit, and Controls Repair, Alteration, or
Addition $122 $193 ($71)
Boiler or Compressor Installation or Relocation (Up to
3HP) or Absorption Unit Installation or Relocation (Up
to 100,000btu/h) $122 $246 ($124)
Boiler or Compressor Installation or Relocation (3-
15HP) or Absorption Unit Installation or Relocation
(100,000-500,000btu/h) $122 $274 ($152)
Boiler or Compressor Installation or Relocation (15-
30HP) or Absorption Unit Installation or Relocation
(500,000-1,000,000btu/h) $199 $326 ($127)

Page 351 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 34
Fee Name Current Fee4 Total Cost Difference
Boiler or Compressor Installation or Relocation
(>50HP) or Absorption Unit Installation or Relocation
(>1,750,000btu/h) $154 $452 ($298)
Air-handling Unit including ducts attached thereto (Up
to 10,000 Cubic Feet/Minute) $154 $372 ($218)
Air-handling Unit including ducts attached thereto
(>10,000 Cubic Feet/Minute) $154 $468 ($314)
Evaporative Cooler (Other than Portable Type) $154 $192 ($38) Ventilation Connected to a Single Duct $122 $193 ($71)
Ventilation System not a portion of any Heating or A/C
System Authorized by Permit $122 $193 ($71)
Type 1 Commercial Hood installation (including ducts) $122 $468 ($346) Type 2 Hood installation (including ducts) $122 $233 ($111) Commercial or Industrial-type Incinerator Installation or Relocation $122 $468 ($346)
Appliance or Equipment Regulated by Ordinance but
Not Classed in Other Appliance Categories $122 $221 ($99) Whole House Fan New $201 N/A
Other Inspections and Fees
For inspections outside of normal business hours, reinspection fees assessed under Section 305 (g), inspections for which no fees are specifically indicated, and additional plan review for changes, additions or
revisions to approve plans, there shall be a minimum
charge of the greater of two hours or the actual cost to the City including supervision, overhead, hourly wages
and fringe benefits of the employees involved. $353 $388 ($35) Abatement of Dangerous Buildings
Abatement Activities - Inspection time, preparing
reports, clerical support, rehabilitation meetings, court appearances Actual Cost
Abatement Activities - Boarding up structures, property clean up, demolition of structures, rehabilitation of
structures Actual Cost
Other Building Fees
Business License Inspection Fee - Special inspection
required of new business openings without other
inspections to the premises. Not inclusive of City Clerk Business License Fee. $122 $134 ($12)
Accessibility Inspection New $217 N/A
Pre-Alteration / Change of Use Inspection New $166 N/A
Reinspection $199 $166 $33
Inspection Investigations New $367 N/A
Inspections Outside of Normal Business Hours New $224 N/A Unclassified Inspections New $166 N/A
Progress or Partial Inspection New $139 N/A
Recheck New $184 N/A
Reactivation of Expired Building Permit New $102 N/A
Time Extension New $49 N/A
Duplicate Job Card New $45 N/A
Appeals Board Hearing $507 $593 ($86)
Building Permit Zoning Review

Page 352 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 35
Fee Name Current Fee4 Total Cost Difference
Residential (SFR) $45 $269 ($224)
Commercial / MF / Industrial $45 $673 ($628)
In relation to existing over-the counter permits and miscellaneous building fees, Building mostly under-recovers, ranging from a low of $12 for ‘Business License Inspection Fee - Special inspection required of new business openings without other inspections to the premises. Not inclusive of City Clerk Business License Fee’ to a high of $604 for ‘Retaining Wall (concrete or masonry) – Engineered Design, over 6’ high (up to 50 lf)’. The largest over-recoveries are in relation to ‘Modular Home Inspections’ with ‘Set Down’ showing a $687 surplus and ‘Plan Check’ showing a $172 surplus.

Residential building permits for new construction, additions, and garages and workshops shows mostly under-recoveries. For new construction the deficits are in the higher square footages, while for additions the deficit is seen within the lower square footage projects.

For Mechanical, Electrical, and Plumbing permits, Building mostly under-recovers, ranging from a low of $6 for ‘Power Apparatus – Over 1 not over 10’ to a high of $346 for ‘Type 1 Commercial Hood installation (including ducts)’ and ‘Commercial or Industrial-type Incinerator Installation or Relocation’.

2.2 Commercial / Multi-Family / Industrial Building Permits The Building Division has proposed to collect Commercial / Multi-Family / Industrial building permit fees based on occupancy type, construction material, and square footage of the project. The total cost calculated for each service includes direct staff costs and Departmental and Citywide overhead. The following table is broken out by construction type and includes: IBC class, building use / occupancy type, square footage, and total cost calculated

Page 353 of 425 ends

DRAFT Cost of Services (User Fee) Study Report City of Calimesa, CA Matrix Consulting Group 36
Construction Type
IA, IB
Construction Type IIA, IIB,

IIIA, IIIB, IV
Construction Type
VA, VB
Related
IBC Class
Building Use
(e.g., IBC Occupancy Type) Sq. Ft.

Base Cost @
Threshold
Size
Cost for Each
Additional
100 sf *
Base Cost @
Threshold
Size
Cost for Each
Additional 100
sf *
Base Cost @
Threshold
Size
Cost for Each
Additional
100 sf *
A-1 Assembly—Fixed 2,000 $2,823 $17.34 $2,352 $14.45 $1,882 $11.56 Seating Theater, 10,000 $4,210 $16.08 $3,509 $13.40 $2,807 $10.72 Concert Hall 20,000 $5,818 $10.62 $4,848 $8.85 $3,879 $7.08 40,000 $7,942 $3.57 $6,618 $2.98 $5,295 $2.38
100,000 $10,087 $2.34 $8,406 $1.95 $6,724 $1.56
200,000 $12,429 $6.21 $10,357 $5.18 $8,286 $4.14
A-2 Assembly—Food & 1,000 $3,080 $37.88 $2,567 $31.57 $2,054 $25.26 Drink Restaurant, Night 5,000 $4,596 $34.96 $3,830 $29.14 $3,064 $23.31 Club, Bar 10,000 $6,344 $23.10 $5,287 $19.25 $4,229 $15.40 20,000 $8,654 $7.70 $7,212 $6.41 $5,769 $5.13
50,000 $10,963 $5.11 $9,136 $4.26 $7,309 $3.41
100,000 $13,517 $13.52 $11,265 $11.26 $9,012 $9.01
A-3 Assembly—Worship, 1,000 $2,841 $35.18 $2,368 $29.32 $1,894 $23.46 Amusement, Arcade, 5,000 $4,248 $32.41 $3,540 $27.01 $2,832 $21.61 Church, Community 10,000 $5,869 $21.32 $4,891 $17.77 $3,913 $14.21 Hall 20,000 $8,001 $6.78 $6,667 $5.65 $5,334 $4.52
50,000 $10,036 $4.85 $8,363 $4.04 $6,690 $3.24
100,000 $12,462 $12.46 $10,385 $10.39 $8,308 $8.31
A-4 Assembly—Indoor 500 $1,586 $39.47 $1,321 $32.90 $1,057 $26.32 Sport Viewing 2,500 $2,375 $38.33 $1,979 $31.94 $1,583 $25.56 Arena, Skating Rink, 5,000 $3,334 $24.91 $2,778 $20.76 $2,222 $16.61 Tennis Court 10,000 $4,579 $8.03 $3,816 $6.69 $3,053 $5.35 25,000 $5,783 $5.88 $4,819 $4.90 $3,855 $3.92
50,000 $7,253 $14.51 $6,044 $12.09 $4,835 $9.67
A-5 Assembly—Outdoor 1,500 $2,987 $24.29 $2,489 $20.24 $1,991 $16.20 Activities 7,500 $4,445 $22.88 $3,704 $19.06 $2,963 $15.25 Amusement Park, 15,000 $6,160 $15.14 $5,134 $12.62 $4,107 $10.09 Bleacher, Stadium 30,000 $8,432 $5.38 $7,026 $4.49 $5,621 $3.59 75,000 $10,854 $3.25 $9,045 $2.71 $7,236 $2.17
150,000 $13,295 $8.86 $11,079 $7.39 $8,864 $5.91

Page 354 of 425 ends

Calimesa City CouncilNovember 20, 2023

Calimesa City Council
November 20, 2023