Agenda — Calimesa City Council, January 29, 2024 (part 1 of 3)

Special Workshop of the Calimesa City Council
Monday, January 29, 2024 – 3:00 P.M.

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CALL AND NOTICE OF A SPECIAL CITY COUNCIL WORKSHOP
NOTICE IS HEREBY GIVEN that the Mayor has called for a Special City Council Workshop to be held at the Norton Younglove Multipurpose Senior Center, 908 Park Avenue, Calimesa, CA 92320 at 3:00 p.m. on Monday, January 29, 2024. The public may also view the meeting live at:
https://www.youtube.com/@calimesacity900/live.

CALL TO ORDER
ROLL CALL: MAYOR DAVIS, MAYOR PRO TEM HEWITT, COUNCIL MEMBER

CERVANTEZ, COUNCIL MEMBER MANLY AND COUNCIL MEMBER
MOLINA.

STAFF: CITY MANAGER KOLBOW, CITY ATTORNEY BARROW, CITY CLERK

GERDES, FINANCE DIRECTOR REID, PLANNING DIRECTOR LUCIA,

PUBLIC WORKS ENGINEER SHAKIR, CITY ENGINEER THORNTON,
FIRE CHIEF O’CONNELL AND SHERIFF CAPTAIN PETERSON.

PLEDGE OF ALLEGIANCE

COMMUNICATIONS FROM THE PUBLIC
PLEASE NOTE: members of the public will be provided the opportunity to directly address the City Council concerning the item described below before the City Council considers such item. No other business shall be considered.

Special Workshop of the Calimesa City Council
Meeting Agenda
Monday, January 29, 2024 – 3:00 p.m.

Norton Younglove Multipurpose Senior Center
908 Park Avenue, Calimesa, CA 92320
William Davis, Mayor  Wendy Hewitt, Mayor Pro Tem
Jeff Cervantez, Council Member  John Manly, Council Member  Linda Molina, Council Member Will Kolbow, City Manager  Quinn Barrow, City Attorney In compliance with the Americans with Disabilities Act, if you need special assistance to participate in a City meeting or other services offered by this City, please contact the City Clerk’s Office, (909) 795-9801. Notification of at least 48 hours prior to the meeting or time when services are needed will assist the City staff in assuring that reasonable arrangements can be made to provide accessibility to the meeting or service. Any public writings distributed by the City to at least a majority of the Council Members regarding any item on this regular meeting agenda will be made available at the public counter at City Hall located at 908 Park Avenue, Calimesa, CA 92320.

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Special Workshop of the Calimesa City Council
Monday, January 29, 2024 – 3:00 P.M.

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WORKSHOP ITEMS

1. FEE AND COST ALLOCATION PLAN WORKSHOP.

RECOMMENDATION: That the City Council provide direction to staff regarding the full cost allocation plan, the OMB 2 CFR Part 200 Compliant Cost Allocation Plan, provide fee recommendations based on the user fee rate study, a recommendation for an implementation date, and an annual review of fees updates with a consistent mechanism for based on Consumer Price Index.

COUNCIL MEMBERS’ COMMENTS & REPORTS

ADJOURNMENT
The City Council hereby adjourns this Special Meeting. The next Regular Meeting of the City Council will be held on Monday, February 5, 2024 at 6:00 p.m.

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City Council Workshop Meeting
Agenda Report
Agenda Item No. 1
SUBJECT: FEE AND COST ALLOCATION PLAN WORKSHOP
MEETING DATE: January 29, 2024
PREPARED BY: Will Kolbow, City Manager
Celeste Reid, Finance Director and Treasurer
RECOMMENDATION: That the City Council provide direction to staff regarding the full cost allocation plan, the OMB 2 CFR Part 200 Compliant Cost Allocation Plan, provide fee recommendations based on the user fee rate study, a recommendation for an implementation date, and an annual review of fees updates with a consistent mechanism for based on Consumer Price Index.

BACKGROUND: On November 20, 2023 staff presented to City Council the above noted subject.

It was determined by City Council the requested action items and subject be further discussed at a special study session Council meeting. Staff will be presenting the data from the reports as well as have opportunity for in-depth inquiries with City Staff and the consulting team.

In January 2023, the City Council awarded a professional services agreement to Matrix Consulting Group to provide a Full Cost Allocation Plan and Report of Cost of Services - User Fee study. User fees are commonly charged in connection with government services. The amount of user fees charged may not exceed the estimated reasonable cost of providing the services. In setting the amount of the fee, it is proper and reasonable to factor and apply the expense of the direct services including employee labor and benefits, materials, supplies, etc., as well as indirect expenses of providing the services, including facilities, finance, information technology and equipment and other overhead costs. Government organizations are required to have objective cost allocation plans to support indirect costs estimated for user fees.

The City of Calimesa’s current User Fee schedule is based on a User Fee Rates study from August 2014. Since that date, the City of Calimesa has experienced significant growth with respect to services provided to maintain compliance with federal, state, county and local regulations, laws and ordinances. The City has also added an in-house Fire Department and the new Department’s services were not included in the 2014 User Fee Study. The City of Calimesa’s cost allocation plan also needed to be updated as the cost allocation plan supports the indirect costs associated with user fee study rates.

Based on legal requirements as set forth by California State law, Propositions 13, 218 and 26, along with compliance standards, it is important to note that the City may not exceed the estimated reasonable cost of providing the service for which the fee is charged. Fees cannot be profit driven.

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It is at the City Council's discretion the amount of cost recovery for each respective fee. If the City Council chooses not to provide a full cost recovery of any fee, then the difference is considered a subsidized amount and will impact funding amounts available for City services, including but not limited to, public safety and streets services, and park improvements. The City Council should consider when applying cost recovery amounts, no fee can be set at more than 100% of cost recovery. Lower cost recovery determinations may be considered as an objective to encourage compliance and not to serve as a barrier to entry of process.

DISCUSSION:

Full Cost Allocation Plan
A Full Cost Allocation Plan (hereinafter referred to as “CAP”) documents current indirect costs associated with Citywide services. The plan helps ensure that transfers into the general fund from non-general fund sources are fair and accurate. Additionally, it ensures that indirect costs are captured through the fee study. The CAP provides a fair and defensible document which clearly outlines the support provided to general fund and non-general fund sources from central service departments. The methodology used to develop a CAP follows guidelines set by the Office of Management and Budget (OMB) as well as Generally Accepted Accounting Principles. The overview of Central Services included metrics and expenditures in relation to the following departments; City Council, City Manager, City Clerk, City Attorney, Finance, Information Services, Public Works and Non-Departmental costs. The CAP study resulted in an indirect rate calculation of 25.26% to capture a full indirect cost allocation. Attachments include a summary of results and detailed presentation of the cost allocation study. Staff respectfully requests the City Council approve the Full Cost Allocation Plan as presented.

OMB 2 CFR Part 200 (Office of Management and Budget) Compliant Cost Allocation Plan The OMB Compliance Plan is used to determine indirect cost rates to develop, submit and secure approval of claims associated with the administration of State and or Federal grants. An OMB Compliant plan recovers administrative costs within the framework of the specific federal requirements outlined by OMB 2 CFR Part 200. Staff respectfully requests the City Council approve the OMB 2 CFR Part 200 Complaint Cost Allocation Plan as presented.

Report on Cost of Services (User Fee Study)
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 methodology used for calculations is a widely accepted “bottom up” approach to cost analysis whereby time spent per unit of fee activity is determined for each position within a Department or Division. The analysis of the proposed fees for services included Department and Division staff interviews, data collection, cost analysis, and the review and approval of results with City Staff. The Matrix Consulting Group has held in person meetings with each department including several staff members, with a phased in approach of work process, data collection, time estimates, review of results and reports.

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Council Considerations
The City Council has policy discretion with respect to setting the rate or price for services. The City Council may accept the fee study as presented, may recommend changes to specific fees, consider implementing a phased-in approach to any determined fee increases or choose to assess fees lower than full cost recovery.

Amongst the fees included in the master fee schedule are two percentage-based fees. The current administrative fee rate applied is 10%, however the CAP study presented has an administrative fee rate of 25.62% for a full cost recovery. The current use of credit card fee rate applied is 2.5%, however, the User Fee study presented has a rate of 5.14% for a full cost recovery. City Council members may consider discussion on these particular rates given the variation between existing percentages the calculated amounts of full cost recovery percentages.

Staff respectfully requests the City Council recommend a fee structure with an implementation date of July 1, 2024. The implementation date of July 1, 2024 would allow for over six months for parties interested in city services to seek out permits and projects under the existing fee code as well as provide staff time to adapt software and update process for new fees established.

Staff also respectfully requests the City Council provide guidance as to annual fee updates with an increase mechanism of Consumer Price Index in January of each year for the region Riverside-San Bernardino-Ontario, CA. It is important to note, future City Council members will retain the discretionary policy authority of any fee rates allowable under the law, and the CPI indexes will serve as a consistent measure of update and guidance for future City Councils’ consideration.

FISCAL IMPACT: If fees are established at full cost recovery, increased revenue projections will be expected to increase and will be estimated for the fiscal year 2024-25 budget cycle. Specific dollar value estimates are not determinable given the scope of new fees and pending City Council direction regarding fee rates.

ATTACHMENTS:

Attachment A: Results of Full Cost Allocation Plan – Summary Attachment B: Full Cost Allocation Plan
Attachment C: OMB 2 CFR Part 200 Compliance Cost Allocation Attachment D: Report on Cost of Services (User Fee) Study Attachment E: Master Fee Schedule

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Matrix Consulting Group 1
August 17, 2023
Results of Full Cost Allocation Plan
The City of Calimesa, California contracted with the Matrix Consulting Group to prepare a Full Cost Allocation Plan (CAP) that documents current indirect costs associated with Citywide services. This plan helps ensure that transfers into the general fund from nongeneral fund sources are fair and accurate. Additionally, it ensures that indirect costs are captured through the fee study.

The City developed an internal Full Cost Allocation Plan as outlined in their FY23-24 budget document. The following subsections are meant to provide a summary overview of the Full Cost Plan developed for the City.

Purpose and Benefits of a Cost Allocation Plan
The primary purpose of a CAP is to provide a fair and defensible document, which clearly outlines the support provided to general fund and non-general fund sources from central service departments. The results of a CAP are typically considered a more transparent and justifiable methodology for establishing transfers from non-general fund sources, as well as outline indirect costs for inclusion in cost-of-service (user fee and development impact fee) studies.

A CAP analyzes the annual support provided by central service departments. The utilization of department and City specific metrics are then used to validate the support from central service departments to all sources. The methodology used to develop a CAP follows guidelines set by the Office of Management and Budget (OMB), as well as Generally Accepted Accounting Principles (GAAP). A more detailed explanation of the methodology used to develop the CAP can be found in the full report.

Overview of Central Services
Matrix Consulting Group worked with the City’s staff to identify key central services for the City, which were as follows:
• Non-Departmental – represents expenditures used Citywide rather than by a particular City Department.
matrix
consulting group
Attachment 1A

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Explanation of Full Cost Plan Results Calimesa, CA
Matrix Consulting Group 2
• City Council – represents the City’s governing body, responsible for enacting policy and legislation.
• City Manager – acts as the City’s administrative head, responsible for general administrative and managerial support Citywide
• City Clerk – General Operation – responsible for managing, maintaining, and archiving City records and providing support to City Council • City Clerk – Human Resources – is responsible all overseeing and managing all employee-related activates and records
• City Clerk – Risk Management – is responsible for overseeing and managing workers compensation, liability, and property insurance on behalf of the City. • 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. • Finance – is responsible for general fiscal management Citywide, including; processing transactions and payroll, accounting, auditing, and the developing of financial reports.
• Information Services – is responsible for procurement, maintenance, and monitoring of all City technological hardware, software, and infrastructure. • Public Works – is responsible for routine and emergency maintenance and janitorial services for City buildings, streets, parks, as well as refuse services and development engineering.

These 10 central service departments provide various services which are in direct support of other City departments. Matrix worked with City staff to select relatable allocation bases for the service functions provided. Then the central service department’s expenditures, along with incoming allocations from other central service departments, were allocated to receiving departments. There were 18 unique metrics utilized ranging from equal to all departments to AP transactions per Fund / Department.

Costs Allocated Through the Plan
The Full Cost Plan developed for the City was based on FY24 budgeted expenditures and starts with $4,757,468 of costs for allocation. The following table identifies the budgeted expenditures associated with each central service, along with any cost adjustments.

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Explanation of Full Cost Plan Results Calimesa, CA
Matrix Consulting Group 3
Table 1: Costs Allocated Through Full Cost Plan
Fund Dept. Desc.

FY24
Budgeted
Exp.

Cost
Adjustments Total Costs
01-8100 General Fund Non-Departmental $2,370,730 $29,327 $2,400,057 01-1100 General Fund City Council $77,955 $0 $77,955
01-1200 General Fund City Manager $390,509 $0 $390,509
01-1300 General Fund
City Clerk - General Ops /
Functions $158,699 $13,795 $172,494
01-1320 General Fund Human Resources $78,906 $4,894 $83,800 01-1330 General Fund Risk Management $218,401 $13,706 $232,107 01-1400 General Fund City Attorney $185,000 $0 $185,000 01-2000 General Fund Finance $409,631 $58,427 $468,058
01-2100 General Fund Information Technology $217,032 $29,789 $246,821 01-5100 General Fund Public Works Department $484,812 $15,855 $500,667 Total $4,591,675 $165,793 $4,757,468
While budgeted expenditures for central service departments for FY24 total approximately $4.6 million, an additional $166,0001 was added in as cost adjustments to increase the total costs to $4.8 million.

Additionally, not all functions provided by the identified central services are in support of other City departments and funds. Therefore, some costs were “unallocated,” in order to ensure receiving departments were not unfairly burdened with costs for services not received. The following table outlines the allocated and unallocated costs associated with each central service.

Table 2: Breakdown of Allocated & Unallocated Costs
Fund Dept. Desc. Total Cost
Unallocated
Costs
Allocated
Costs
01-8100 General Fund Non-Departmental $2,306,176 $2,266,860 $39,316 01-1100 General Fund City Council $106,427 $0 $106,427
01-1200 General Fund City Manager $419,041 $0 $419,041
01-1300 General Fund
City Clerk - General Ops /
Functions $138,790 $0 $138,790
01-1320 General Fund Human Resources $108,319 $0 $108,319 01-1330 General Fund Risk Management $167,270 $0 $167,270 01-1400 General Fund City Attorney $141,059 $21,956 $119,103 01-2000 General Fund Finance $507,345 $44,746 $462,599
01-2100 General Fund Information Technology $212,657 $0 $212,657 01-5100 General Fund
Public Works
Department $650,384 $612,546 $37,838
Total $4,757,468 $2,946,108 $1,811,360
1 These cost adjustments reflect the “credit” associated with cost allocation, and as the purpose of this plan is to allocate out the total costs, those credits should not be included.

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Explanation of Full Cost Plan Results Calimesa, CA
Matrix Consulting Group 4
In order to accurately reflect the true indirect costs associated with departments and funds, roughly $2.95 million of the $4.8 million was not allocated as it is in relation to costs associated with services not performed in support of other departments and funds.

The remaining $1.8 million was passed onto receiving departments and funds. Services that were not allocated out to departments and funds included:
• Non-Departmental – services and costs associated with credit card fees, external special supplies transfers out, community partnerships, and miscellaneous expenditures.
• City Attorney – services and costs associated with litigation. • Finance – services and costs associated with business licensing. • Public Works – services and costs associated with street and park maintenance and contracted activities.

The identified services were not performed to support other departments and funds; thus, were not further allocated.

The expenditures associated with each central service department outlined in Table 1 directly tie to the City’s adopted budget. The total costs identified in Table 2, however, will differ from the budgeted expenditures, as this amount accounts for both budgeted expenditures, as well as indirect costs allocated to Receiving departments only. However, the total for both tables is the same ($4,757,468).

As an example, City Manager allocates a total of $390,509 (shown in Table 1) to all funds and departments, both Central Service and Receiving. Of that amount, $28,532 was allocated to other Central Service departments, which then allocate those costs out to Receiving departments. The remaining $419,041 (shown in Table 2) was allocated directly to Receiving departments. This cross-check demonstrates that the costs allocated through the plan do not exceed the starting costs for the City and there is no double counting.

Use of Full Cost Plan Results
The primary purpose of a CAP is to provide a fair and defensible document, which clearly outlines the support provided to general fund and non-general fund sources from central service departments. The results from this Cost Plan can be utilized as follows:
• Incorporation into User Fee Study: The detailed results of the Full Cost Plan show the indirect cost associated with many City fee-related services and the indirect

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Explanation of Full Cost Plan Results Calimesa, CA
Matrix Consulting Group 5
costs associated with those departments will be incorporated into the Citywide fee study.
• Transfers from Non-General Fund Sources: The plan details the costs that the general fund could recover from other funds such as LLMD, CFD, and Gas Tax. • Calculate Administrative Overhead on Projects and Deposits: The plan can be used to generate a Citywide Indirect Rate; calculated utilizing Direct Expenses (Personnel + Operating Expenses).

The City is in the midst of conducting a user fee study and as such the Full Cost Plan will be utilized and incorporated into that analysis.

As it relates to recovery from non-general fund sources, the City should review the purpose and funding restrictions of each fund to determine if administrative indirect costs can be recovered from any of those funds. If any of the above funds support payment of administrative costs, the City could then review the associated fund balance, and determine if a general fund transfer should be instituted. The City should consider developing an indirect internal cost policy document that outlines the following information for each fund:
• Ability to Recover Administrative Overhead: This would outline any local, state, or federal guidelines that limit or explicitly preclude the City’s ability to recover administrative indirect costs.
• Administrative Cost Recovery Goal: This would detail the percentage or dollar amount that the City targets to recover for administrative overhead. • Fund Affordability: If a fund cannot afford the maximum charge, the City should identify the charge that is appropriate to be recovered. An internal policy decision should be documented, that the maximum recovery of the fund would be set based upon a predetermined percentage of the maximum justifiable amount. • Reasons for Non-Recovery: If the City has the ability to recover costs from a fund, but chooses not to, this reasoning should be documented. This will allow future decision makers to understand current reasonings and make adjustments should future circumstances dictate it.

While the CAP identifies the total allowable administrative costs that can be charged to a fund or department, it is up to the City to determine if, and how much, should be recovered annually.

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Explanation of Full Cost Plan Results Calimesa, CA
Matrix Consulting Group 6
Lastly, as mentioned, the results of this plan can be used to generate a Citywide Indirect Rate, which can then be used to recover indirect costs associated with deposit-based services. The following tables show the indirect rate calculations for the City of Calimesa:

Table 3: Districtwide Composite Rate – Total Expenses
Total Indirect Costs Allocated $1,811,3602
= 25.26% Total Citywide Direct Expenses $7,171,0973
The 25.26% is significantly above the standard de-minimis rate of 10%, which is what the City has been using. This rate can be applied by the City against the full deposit amount to incorporate support to City staff and contracted services.

Cost Plan Comparison
The following subsections discuss compare the current and proposed cost plan as well as the results of the plans.

Central Service Department, Function, and Metric Comparison Central service departments are those departments which provide various internal services in direct support of other City departments. Functions are those identified internal services which central services departments provide to other City departments; as such, a single central service department could provide one or multiple functions.

Additionally, each function has a relatable metric which is used to numerically represents the service provided.

The current plan identifies eight (8) Central Service with eight unique metrics, while the proposed plan identifies 10 Central Services with 18 unique metrics. The following table compares by central service the proposed allocation methodology:

Table 4: Function and Metric Comparison
Central Service Current Plan Proposed Plan
NonDepartmental50% budget size & 50% # of
Employees
Equal to All Departs, $ of Revenue, and Direct to City
Departments
City Council N / A # of Agenda Items
City Manager N / A Equal to All Dept
City Clerk # of Agenda Items # of Agenda Items
Human
Resources
# of Employees and
Contracted Employees
# of FTE
2 The $1.8 million ties to the total costs allocated from the Cost Plan (Table 2). 3 Direct expenses represent all Citywide actual expenditures less Central Service Expenditures (Table 2) and large one-time expenditures (i.e., Debt and Transfers).

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Explanation of Full Cost Plan Results Calimesa, CA
Matrix Consulting Group 7
Central Service Current Plan Proposed Plan
Risk
Management
# of Employees and
Contracted Employees
# of FTE, GL Claims, and Sq. Ft of Property Insured
City Attorney N / A Legal Hours
Finance 50% GL Trans & 50%
Budget Size
Equal to All Dept, # of AP Transactions, # of Cash
Receipts, # of FTE, 2 yr Avg of Grants
Information
Services
50% GL Trans & 50% # of
Employees
# of FTE + Contracted Employees
Public Works 7.5% to the City’s CIP Sq. Ft. Occupied
Engineering 5% to the City’s CIP N / A
The current plan assigns each at maximum two different metrics for each central service.

The proposed plan provides more detailed break downs of central service department functions, allowing the utilization of more specialized metrics to spread support.

The modifications incorporated into the proposed plan provide a clear representation of staff time spent providing services to receiving departments, strengthening the overall defensibility of the plan. However, cost allocation plans are a snapshot in time, as such, it is best practice to reevaluate assumptions every three to five years. This practice ensures reorganization, responsibility shifts, or new tracking methods can be incorporated.

Cost Recovery Comparison
The City currently charges 23 funds, recovering approximately $170,000. The City’s current charges are based on maximum allowable charges for certain funds. By comparison, the new Cost Allocation Plan proposes the ability to recover a maximum of $517,000 from the same funds. The following table provides a breakdown of potential cost recovery for each fund for both the current and proposed plans, along with the associated difference.

Table 5: Costs Recovery Comparison from Non-General Fund Sources Fund
Current
Allocated
Proposed
Allocation Difference
14 Special Law Enf. Safety $500 $3,653 $3,153
19 Library Support Fund $8,300 $43,955 $35,655
24 Gas Tax $36,770 $43,605 $6,835
25 Measure A $25,440 $13,453 ($11,987)
28 LLMD $20,000 $30,527 $10,527
31 Fire Facilities Fees $6,184 $13,099 $6,915
32 Flood Control & Drainage Fees $5,184 $21,626 $16,442 33 Administrative Facilities Fees $5,984 $13,894 $7,910 34 Library Facilities Fees $5,184 $12,976 $7,792
35 Law Enf. Facilities Fees $5,184 $13,029 $7,845
36 Traffic Improvement Fees $9,384 $55,119 $45,735
39 Park Improvement Fees $5,184 $19,722 $14,538

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Explanation of Full Cost Plan Results Calimesa, CA
Matrix Consulting Group 8
Fund
Current
Allocated
Proposed
Allocation Difference
47 CFD 2018-1 IA1 Summerwind $3,740 $30,338 $26,598
49 CFD 2012-1 IA 2 Singleton Hgts $3,990 $21,090 $17,100 51 CFD - Public Services 1 $3,753 $25,648 $21,895
52 CFD 2013-1 IA 1 JP Ranch $3,028 $24,052 $21,024
53 CFD 2012-1 IA 1 Singleton Hgts $3,990 $23,068 $19,078 54 CFD 2012-1 IA 3 JP Ranch $2,122 $20,023 $17,901
55 CFD 2012-1 Maint Singleton Hgts $2,567 $20,976 $18,409 56 CFD 2013-1 Maint JP Ranch $2,567 $19,117 $16,550
57 CFD 2018-1 Maint Summerwind $3,247 $17,719 $14,472
59 CFD 2013-1 IA 2 JP Ranch $3,027 $19,986 $16,959
67 Successor Agency $4,500 $23,037 $18,537
Total Max Cost Recovery $169,829 $529,710 $359,881
The proposed plan includes approximately $360,000 more in recoverable costs than the previous plan, as such, the General Fund has the potential to recover more cost from various funds. Only one fund shows a proposed decrease and that is Measure A.

However, it is important to note that the figures in this table (Table 4) are the maximum charges. The City is not obligated to charge the funds these amounts and, in some instances, may be unable to assess this amount due to restrictions on funds. 5 Summary
As a means to create a fair and equitable Cost Allocation Plan, the project team worked with City staff to identify various service areas and relatable metrics which represent the level support received by receiving funds and departments. By doing so a defensible document was created, which allocates to all City funds and departments, regardless of the City’s ability to recover the administrative costs from those funds and departments.

It is best practice to review metrics and costs at an in-depth level every three to five years to ensure that the plan is still appropriately reflective of the current level of services being provided.

The detailed Full Cost Plan report has been provided under separate cover to City staff.

These reports are extensive and provide additional information on how indirect costs were allocated to various funds and departments to meet the fairness, equitability, and defensibility criteria for successful cost allocation plan.

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1650 S. Amphlett Blvd, Suite 213
San Mateo, CA 94402
650.858.0507

FULL COST

ALLOCATION PLAN
Fiscal Year 23-24 Budgeted Expenditures

CITY OF CALIMESA, CA
AUGUST 2023
matrix
consulting group
Attachment 1B

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Page Number

1. EXECUTIVE SUMMARY 1

2. INDIRECT COST RATE 5

3. READING THE PLAN 8

4. ORGANIZATIONAL CHART 10

5. SUMMARY OF RESULTING OVERHEAD ALLOCATIONS 12

6. SUMMARY OF FUNCTIONS AND ALLOCATION BASES 22

7. CENTRAL SERVICES DEPARTMENTS (PROVIDERS) 24

8. GRANTEE DEPARTMENTS (RECEIVERS) 26

9. COST ALLOCATION PLAN 28

9.1 01-8100-General Fund- Non-Departmental 29
COSTS TO BE ALLOCATED 32
DEPARTMENTAL EXPENSE DETAIL 33
ALLOCATION DETAIL 34
Permits / Fees 34
Repairs & Maintenance - Vehicles 35
Repairs & Maintenance - Bldg 36
Professional Services 37
General Services and Supplies & Special Supplies - Internal 38 Supplies - Paper / Custodial 39
Office Supplies 40
Utilites 41
ALLOCATION SUMMARY 42

9.2 01-1100-General Fund- City Council 44
COSTS TO BE ALLOCATED 46
DEPARTMENTAL EXPENSE DETAIL 47
Allocation Detail 48
Legislative Support 48
ALLOCATION SUMMARY 49

TABLE OF CONTENTS

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Page Number

9.3 01-1200-General Fund- City Manager 50
COSTS TO BE ALLOCATED 52
DEPARTMENTAL EXPENSE DETAIL 53
Allocation Detail 54
Citywide Support 54
ALLOCATION SUMMARY 56

9.4 01-1300-General Fund- City Clerk - General Ops / Functions 58 COSTS TO BE ALLOCATED 60
DEPARTMENTAL EXPENSE DETAIL 61
Allocation Detail 62
Citywide Support 62
ALLOCATION SUMMARY 63

9.5 01-1320-General Fund- Human Resources 64
COSTS TO BE ALLOCATED 66
DEPARTMENTAL EXPENSE DETAIL 67
Allocation Detail 68
Employee & Labor Relations 68
ALLOCATION SUMMARY 69

9.6 01-1330-General Fund- Risk Management 70
COSTS TO BE ALLOCATED 72
DEPARTMENTAL EXPENSE DETAIL 73
Allocation Detail 74
Risk Administration 4
Workers Compensation 75
General Liability 76
Property Insurance 77
ALLOCATION SUMMARY 78

9.7 01-1400-General Fund- City Attorney 79
COSTS TO BE ALLOCATED 81
DEPARTMENTAL EXPENSE DETAIL 82
Allocation Detail 83
Legal Support 83
ALLOCATION SUMMARY 84

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Page Number

9.8 01-2000-General Fund- Finance 85
COSTS TO BE ALLOCATED 88
DEPARTMENTAL EXPENSE DETAIL 89
Allocation Detail 90
Budget 90
Payroll 92
Accounts Payable 93
Accounts Receivable 95
Financial Reporting & Audit 97
Journal Entries 99
Debt Management 101
Benefits Administration 102
Grants 103
ALLOCATION SUMMARY 104

9.9 01-2100-General Fund- Information Technology 108
COSTS TO BE ALLOCATED 110
DEPARTMENTAL EXPENSE DETAIL 111
Allocation Detail 112
General IT Support 112
ALLOCATION SUMMARY 113

9.10 01-5100-General Fund- Public Works Department 114
COSTS TO BE ALLOCATED 116
DEPARTMENTAL EXPENSE DETAIL 117
Allocation Detail 118
Building & Custodial Maintenance 118
ALLOCATION SUMMARY 119

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1. Executive Summary
The Matrix Consulting Group has prepared this Full Cost Allocation Plan (CAP) 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 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.

FY24 FULL COST ALLOCATION REPORT
____________________________________________________________________________________________________________________________________________________________

CITY OF CALIMESA, CA
____________________________________________
____________________________________________
Matrix Consulting Group
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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 a Full Cost Allocation Plan.

FY24 FULL COST ALLOCATION REPORT
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2 Project Steps
The project team, along with City staff, went through the following steps in order to develop this CAP:
• 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.

FY24 FULL COST ALLOCATION REPORT
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3 Summary
In summary, key project details for the cost plan are as follows:
• Cost figures are based on Fiscal Year 2023-2024 budgeted expenditures • The allocation methodology is Full Cost, not OMB Title 2 CFR 200 Compliant • 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.

FY24 FULL COST ALLOCATION REPORT
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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. The supporting documentation for the 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.

For the City of Calimesa, a single indirect Citywide cost rates was calculated utilizing Direct Expenses (Personnel + Operating Expenses). This rate is applied against the total direct operating costs (salaries, benefits, and services and supplies) of a project or FY24 FULL COST ALLOCATION REPORT
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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 25.26%, resulting in an indirect cost of $3,789.

Therefore, the total project cost would then be $18,789. 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 FY23-24 Budgeted Expenditures.

FY24 FULL COST ALLOCATION REPORT
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Total Expenditures Citywide* $ 11,762,772
Less Central Service Expenditures Proposed Central Service Indirect Cost Allocations 01-8100-General Fund- Non-Departmental $ 2,370,730 01-8100-General Fund- Non-Departmental $ 39,316 01-1100-General Fund- City Council $ 77,955 01-1100-General Fund- City Council $ 106,427 01-1200-General Fund- City Manager $ 390,509 01-1200-General Fund- City Manager $ 419,041 01-1300-General Fund- City Clerk - General Ops / Functions $ 158,699 01-1300-General Fund- City Clerk - General Ops / Functions $ 138,790 01-1320-General Fund- Human Resources $ 78,906 01-1320-General Fund- Human Resources $ 108,319 01-1330-General Fund- Risk Management $ 218,401 01-1330-General Fund- Risk Management $ 167,270 01-1400-General Fund- City Attorney $ 185,000 01-1400-General Fund- City Attorney $ 119,103 01-2000-General Fund- Finance $ 409,631 01-2000-General Fund- Finance $ 462,599 01-2100-General Fund- Information Technology $ 217,032 01-2100-General Fund- Information Technology $ 212,657 01-5100-General Fund- Public Works Department $ 484,812 01-5100-General Fund- Public Works Department $ 37,838 $ 4,591,675 $ 1,811,360
Total Expenditures Base for Indirect Rate Calculation $ 7,171,097 Indirect Cost Rate Base $ 7,171,097 Calimesa Citywide Indirect Rate 25.26%
*Excluded CIP, One-Time Transfers, Debt, Capital Purchases, and Impact Fee Funds.

CALIMESA, CA
Full Cost Plan Based on FY23-24 Budgeted Expenditures
Indirect Rate
FY24 FULL COST ALLOCATION REPORT
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2. Reading the Plan
The final documentation of a CAP 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 Building Maintenance function of the Facilities Management Department allocates by square footage, then the basis for the allocation of that function shown on this schedule would be square footage and the source would potentially be blueprints of the building or square footage records. • 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:

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– 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.

FY24 FULL COST ALLOCATION REPORT
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3. 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.

FY24 FULL COST ALLOCATION REPORT
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City of Calimesa Organizational Structure
FY 2022-2023
Voters
City Council
City Attorney*
City Manager
Deputy City Manager/ City
Clerk/HR Finance Director
Executive Asst./ Dep.

City Clerk*
Administrative
Assistant I** (2) Accounting
Technician II
Public Safety
Fire Chief Police Chief *
Administrative Assistant I
Deputy Fire Chief
Battalion Chief (2)
Fire Captain (3)
Firefighter/Paramedic (6)
Firefighter/EMT (3)
Community Development
Planning Manager
Associate Planner
Building &
Safety*
Code
Enforcement*
Public Works*
Director
Maintenance Supervisor
Lead Maintenance
Worker
Maintenance
Worker I (2)
City Engineer*
Associate Engineer*
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4. Summary of Overhead Allocations
Provided on the following pages are a summary of results and a “bottom-line” picture of the resulting CAP 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.

FY24 FULL COST ALLOCATION REPORT
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Code Fund Name Department Name
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
01-8100 General Fund Non-Departmental $ 71 $ 5,348 $ 6,538 $ - $ 630 01-1100 General Fund City Council $ - $ 39,994 $ 19,997 $ - $ 1,333 01-1200 General Fund City Manager $ 10,347 $ 20,693 $ 10,347 $ 10,347 $ 10,347 01-1300 General Fund City Clerk - General Ops / Functions $ - $ 50,777 $ 25,388 $ - $ 1,693 01-1320 General Fund Human Resources $ 424 $ 9,957 $ - $ - $ - 01-1330 General Fund Risk Management $ 689 $ 16,612 $ 3,743 $ - $ 1,872 01-1400 General Fund City Attorney $ - $ 73,021 $ 17,903 $ - $ 351 01-2000 General Fund Finance $ 5,334 $ 72,699 $ 10,882 $ 5,621 $ 11,088 01-2100 General Fund Information Technology $ 846 $ 52,383 $ 6,507 $ - $ - 01-5100 General Fund Public Works Department $ 130 $ 3,340 $ 2,320 $ - $ 1,160 Proposed Costs $ 17,840 $ 344,823 $ 103,625 $ 15,968 $ 28,473 FY24 FULL COST ALLOCATION REPORT
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Code Fund Name Department Name
01-8100 General Fund Non-Departmental
01-1100 General Fund City Council
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
Proposed Costs
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
$ - $ 12,632 $ 14,097 $ - $ - $ -
$ 1,333 $ 18,664 $ - $ - $ - $ -
$ 5,173 $ 10,347 $ 10,347 $ 10,347 $ - $ -
$ 1,693 $ 23,696 $ - $ - $ - $ -
$ - $ 88,144 $ 653 $ - $ - $ -
$ - $ 102,099 $ 17,810 $ - $ - $ -
$ - $ 3,505 $ 198 $ - $ 945 $ -
$ 4,184 $ 97,716 $ 8,748 $ 2,648 $ 2,979 $ 3,653
$ - $ 136,652 $ 1,301 $ - $ - $ -
$ - $ 11,537 $ 10,584 $ - $ - $ -
$ 12,383 $ 504,992 $ 63,738 $ 12,994 $ 3,923 $ 3,653
FY24 FULL COST ALLOCATION REPORT
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Code Fund Name Department Name
01-8100 General Fund Non-Departmental
01-1100 General Fund City Council
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
Proposed Costs
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
$ - $ - $ - $ - $ - $ -
$ 1,333 $ - $ 1,333 $ 1,333 $ - $ -
$ 10,347 $ - $ 10,347 $ 10,347 $ 10,347 $ 10,347
$ 1,693 $ - $ 1,693 $ 1,693 $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ 14,142 $ - $ - $ -
$ - $ - $ 305 $ - $ - $ -
$ 7,121 $ 9,145 $ 7,370 $ 4,557 $ 2,754 $ 2,966
$ - $ - $ - $ - $ - $ -
$ - $ - $ 8,767 $ - $ - $ -
$ 20,494 $ 9,145 $ 43,955 $ 17,930 $ 13,101 $ 13,313
FY24 FULL COST ALLOCATION REPORT
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Code Fund Name Department Name
01-8100 General Fund Non-Departmental
01-1100 General Fund City Council
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
Proposed Costs
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
$ - $ - $ - $ - $ - $ - $ -
$ - $ - $ 1,333 $ 2,666 $ - $ - $ -
$ 10,347 $ 10,347 $ 10,347 $ 10,347 $ 10,347 $ 10,347 $ 10,347 $ - $ - $ 1,693 $ 3,385 $ - $ - $ -
$ 5,060 $ - $ - $ - $ 2,448 $ - $ -
$ 5,704 $ - $ - $ - $ 2,760 $ - $ -
$ - $ - $ - $ 701 $ 183 $ - $ -
$ 12,408 $ 3,106 $ 6,857 $ 6,825 $ 9,909 $ 2,753 $ 11,279 $ 10,086 $ - $ - $ - $ 4,880 $ - $ -
$ - $ - $ - $ - $ - $ - $ -
$ 43,605 $ 13,453 $ 20,229 $ 23,924 $ 30,527 $ 13,099 $ 21,626 FY24 FULL COST ALLOCATION REPORT
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Code Fund Name Department Name
01-8100 General Fund Non-Departmental
01-1100 General Fund City Council
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
Proposed Costs
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
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ 2,666 $ 2,666 $ -
$ 10,347 $ 10,347 $ 10,347 $ 10,347 $ 10,347 $ -
$ - $ - $ - $ 3,385 $ 3,385 $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ 21,169 $ - $ -
$ 3,547 $ 2,629 $ 2,682 $ 17,551 $ 3,324 $ 2,758
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ 13,894 $ 12,976 $ 13,029 $ 55,119 $ 19,722 $ 2,758
FY24 FULL COST ALLOCATION REPORT
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Code Fund Name Department Name
01-8100 General Fund Non-Departmental
01-1100 General Fund City Council
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
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
52 - CFD 2013-1
Facilities Improvement
Area 1 JP Ranch
$ - $ - $ - $ -
$ 2,888 $ 444 $ 2,666 $ 1,777
$ 10,347 $ 10,347 $ 10,347 $ 10,347
$ 7,334 $ 564 $ 3,385 $ 2,257
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ 9,769 $ 9,734 $ 9,250 $ 9,671
$ - $ - $ - $ -
$ - $ - $ - $ -
$ 30,338 $ 21,090 $ 25,648 $ 24,052
FY24 FULL COST ALLOCATION REPORT
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Code Fund Name Department Name
01-8100 General Fund Non-Departmental
01-1100 General Fund City Council
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
Proposed Costs
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
$ - $ - $ - $ - $ -
$ 1,333 $ - $ - $ - $ -
$ 10,347 $ 10,347 $ 10,347 $ 10,347 $ 10,347
$ 1,693 $ - $ - $ - $ -
$ - $ - $ 653 $ 326 $ 653
$ - $ - $ 736 $ 368 $ 736
$ - $ - $ - $ - $ -
$ 9,696 $ 9,676 $ 9,240 $ 8,075 $ 5,983
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 23,068 $ 20,023 $ 20,976 $ 19,117 $ 17,719
FY24 FULL COST ALLOCATION REPORT
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Code Fund Name Department Name
01-8100 General Fund Non-Departmental
01-1100 General Fund City Council
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
Proposed Costs
59 - CFD 2013-1
Facilities IA2 JP
Ranch
67 -
Successor
Agency
71 - California
Recycling
Grant
75 - Vehicle
Fund
76 - Information
Technology
Fund
$ - $ - $ - $ - $ -
$ - $ 2,666 $ - $ - $ -
$ 10,347 $ 10,347 $ 10,347 $ 10,347 $ 10,347
$ - $ 3,385 $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ 823 $ - $ - $ -
$ 9,639 $ 5,816 $ 10,732 $ 5,113 $ 5,113
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 19,986 $ 23,037 $ 21,079 $ 15,459 $ 15,459
FY24 FULL COST ALLOCATION REPORT
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Code Fund Name Department Name
01-8100 General Fund Non-Departmental
01-1100 General Fund City Council
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
Proposed Costs
Subtotal
Direct
Billed Unallocated Total
$39,316 $0 $2,266,860 $2,306,176
$106,427 $0 $0 $106,427
$419,041 $0 $0 $419,041
$138,790 $0 $0 $138,790
$108,319 $0 $0 $108,319
$167,270 $0 $0 $167,270
$119,103 $0 $21,956 $141,059
$462,599 $0 $44,746 $507,345
$212,657 $0 $0 $212,657
$37,838 $0 $612,546 $650,384
$1,811,360 $0 $2,946,108 $4,757,468
FY24 FULL COST ALLOCATION REPORT
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5. 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 Building Maintenance function of the Facilities Management Department allocates by square footage, then the basis for the allocation of that function shown on this schedule would be square footage and the source would potentially be blueprints of the building or square footage records.

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SUMMARY OF FUNCTIONS AND ALLOCATION BASES

CS DEPARTMENT FUNCTION ALLOCATION BASIS SOURCE
01-8100-General Fund- Non-Departmental
Permits / Fees Direct to City Clerk
Repairs & Maintenance - Vehicles Direct to CM, City Council, & CD Repairs & Maintenance - Bldg Direct to CD
Professional Services Direct to CM
General Services and Supplies & Special Supplies - Internal Equal to all GF Dept Supplies - Paper / Custodial Equal to all GF Dept
Office Supplies Equal to all GF Dept
Utilites Sq. Ft. Occupied per Fund / Dept Building Square Footage Bank Charges Not Allocated
Special Supplies - External Not Allocated
Transfers Out, Community Partnerships, & Misc. Not Allocated 01-1100-General Fund- City Council
Legislative Support # of Agenda Items per Fund / Dept Agenda Report 01-1200-General Fund- City Manager
Citywide Support Equal to All Funds / Dept
01-1300-General Fund- City Clerk - General Ops / Functions Citywide Support # of Agenda Items per Fund / Dept Agenda Report 01-1320-General Fund- Human Resources
Employee & Labor Relations # of FTE per Fund / Dept Staffing List 01-1330-General Fund- Risk Management
Risk Administration # of FTE per Fund / Dept Staffing List Workers Compensation # of FTE per Fund / Dept Staffing List General Liability 5 Yr Avg # of GL Claims GL Claim Report Property Insurance Sq. Ft. of Property Insured per Fund / Dept Building Square Footage 01-1400-General Fund- City Attorney
Legal Support 2 Yr Avg # of Legal Hours Billed per Fund / Dept Actual Legal Hours Litigation Not Allocated
01-2000-General Fund- Finance
Budget Equal to All Funds / Dept
Payroll # of FTE per Fund / Dept Staffing List
Accounts Payable # of AP Trans. per Fund / Dept AP Transaction Report Accounts Receivable # of Cash Receipting Trans. per Fund / Dept Cash Receipts Financial Reporting & Audit Equal to All Funds / Dept
Journal Entries # of Journal Entries per Fund / Dept. Journal Entry Report Debt Management Equal to All CFD Funds
Benefits Administration # of FTE per Fund / Dept Staffing List Grants 2 Yr Avg # of Grants per Fund / Dept Grant List
Business Licencing Not Allocated
01-2100-General Fund- Information Technology
General IT Support # of FTE per Fund / Dept Staffing List 01-5100-General Fund- Public Works Department
Building & Custodial Maintenance Sq. Ft. Occupied per Fund / Dept Building Square Footage Streets Not Allocated
Park Maintenance Not Allocated
Public Works Not Allocated
FY24 FULL COST ALLOCATION REPORT
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6. 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.

FY24 FULL COST ALLOCATION REPORT
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CENTRAL SERVICES DEPARTMENTS (PROVIDERS)
CODE FUND NAME DEPARTMENT NAME Expenditures
Cost
Adjustments TOTAL $
01-8100 General Fund Non-Departmental $ 2,370,730 $ 29,327 $ 2,400,057 01-1100 General Fund City Council $ 77,955 $ - $ 77,955 01-1200 General Fund City Manager $ 390,509 $ - $ 390,509 01-1300 General Fund City Clerk - General Ops / Functions $ 158,699 $ 13,795 $ 172,494 01-1320 General Fund Human Resources $ 78,906 $ 4,894 $ 83,800 01-1330 General Fund Risk Management $ 218,401 $ 13,706 $ 232,107 01-1400 General Fund City Attorney $ 185,000 $ - $ 185,000 01-2000 General Fund Finance $ 409,631 $ 58,427 $ 468,058 01-2100 General Fund Information Technology $ 217,032 $ 29,789 $ 246,821 01-5100 General Fund Public Works Department $ 484,812 $ 15,855 $ 500,667 Subtotal $ 4,591,675 $ 165,793 $ 4,757,468
Disallowed Items (All Departments) $ -
TOTAL ALLOCATED EXPENDITURES $ 4,757,468
FY24 FULL COST ALLOCATION REPORT
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7. 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.

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GRANTEE DEPARTMENTS (RECEIVERS)

CODE FUND NAME DEPARTMENT NAME
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
FY24 FULL COST ALLOCATION REPORT
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8. 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.

FY24 FULL COST ALLOCATION REPORT
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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.
• Professional Services – represents costs associated with the City’s emergency management services. These costs have been allocated directly to City Manager who oversees the City’s emergency management response. • 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. 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.

FY24 FULL COST ALLOCATION REPORT
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• Office Supplies – represents costs associated with the procurement of office supplies. These costs have been allocated equally to all General Fund Departments.
• 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. These costs are not in direct support of a City Department, as such, they are not allocated. • 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.

These costs are not in direct support of a City Department, as such, they are not allocated.

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.

FY24 FULL COST ALLOCATION REPORT
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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
Prof. Svcs.

Direct to
CM
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
FY24 FULL COST ALLOCATION REPORT
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COSTS TO BE ALLOCATED
01-8100-General Fund- Non-Departmental
First Second
Allocation Allocation Total
Departmental Expenditures $ 2,370,730 $ 2,370,730
Total Deductions $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ - $ -
01-2000-General Fund- Finance $ 10,389 $ 10,389
Total Incoming Costs $ - $ 10,389 $ 10,389
Less: Costs Allocated Out $ 29,327
Total Cost Adjustments $ 29,327 $ 29,327
Total Costs to be Allocated $ 2,400,057 $ 10,389 $ 2,410,446 FY24 FULL COST ALLOCATION REPORT
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DEPARTMENTAL EXPENSE DETAIL
01-8100-General Fund- Non-Departmental
Expense Type Expense ($)
Subtotal Personnel Cost $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Operating Services & Supplies
Operating Expenses $ 45,125 S $ 325 $ - $ - $ - $ 12,550 $ 800 $ 11,000 $ - $ 20,000 $ 450 $ - Professional Services $ 45,000 S $ - $ - $ - $ 45,000 $ - $ - $ - $ - $ - $ - $ - Other Contract Services $ 33,372 S $ - $ - $ - $ - $ 33,372 $ - $ - $ - $ - $ - $ - Utilities $ 26,400 S $ - $ - $ - $ - $ - $ - $ - $ 26,400 $ - $ - Repairs/Maintenance $ 13,520 S $ - $ 7,000 $ 6,520 $ - $ - $ - $ - $ - $ - $ - $ - Less: Costs Allocated Out $ (29,327) S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (29,327) Transfers $ 2,236,640 S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2,236,640 Subtotal Operating Cost $ 2,370,730 $ 325 $ 7,000 $ 6,520 $ 45,000 $ 45,922 $ 800 $ 11,000 $ 26,400 $ 20,000 $ 450 $ 2,207,313 DEPARTMENTAL EXPENDITURES $ 2,370,730 $ 325 $ 7,000 $ 6,520 $ 45,000 $ 45,922 $ 800 $ 11,000 $ 26,400 $ 20,000 $ 450 $ 2,207,313 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Cost Adjustments
Less: Costs Allocated Out $ 29,327 S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 29,327 Subtotal Cost Adjustments $ 29,327 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 29,327 FUNCTIONAL COST $ 2,400,057 $ 325 $ 7,000 $ 6,520 $ 45,000 $ 45,922 $ 800 $ 11,000 $ 26,400 $ 20,000 $ 450 $ 2,236,640 First Allocation
Incoming - All Others $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Reallocate Admin Costs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Unallocated Costs $ (2,257,090) $ - $ - $ - $ - $ - $ - $ - $ - $ (20,000) $ (450) $ (2,236,640) Subtotal of First Allocation $ 142,967 $ 325 $ 7,000 $ 6,520 $ 45,000 $ 45,922 $ 800 $ 11,000 $ 26,400 $ - $ - $ - Second Allocation
Incoming - All Others $ 10,389 $ 1 $ 30 $ 28 $ 195 $ 199 $ 3 $ 48 $ 114 $ 87 $ 2 $ 9,682 Reallocate Admin Costs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Unallocated Costs $ (9,770) $ - $ - $ - $ - $ - $ - $ - $ - $ (87) $ (2) $ (9,682) Subtotal of Second Allocation $ 619 $ 1.41 $ 30.30 $ 28.22 $ 194.79 $ 198.78 $ 3.46 $ 47.62 $ 114.28 $ - $ - $ - TOTAL ALLOCATED $ 143,586 $ 326 $ 7,030 $ 6,548 $ 45,195 $ 46,121 $ 803 $ 11,048 $ 26,514 $ - $ - $ - Transfers Out,
Community
Partnerships, &
Misc.

Permits /
Fees
Repairs &
Maintena
nce -
Vehicles
Repairs &
Maintenance -
Bldg
Professional
Services
General
Services and
Supplies &
Special
Supplies -
Internal
Supplies - Paper /
Custodial
Special Supplies -
External Sprea
d
Metho
d
Office Supplies Utilites Bank
Charges
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01-8100-General Fund- Non-Departmental .
.

ALLOCATION DETAIL .

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% $ 325 $ 325 $ 1 $ 326 01-2000-General Fund- Finance - 0.000% $ - $ - $ - $ -
01-5100-General Fund- Public Works Department - 0.000% $ - $ - $ - $ - 01-3000 - General Fund - Community Development - 0.000% $ - $ - $ - $ - 01-3300 - General Fund - Engineering - 0.000% $ - $ - $ - $ - 01-4300 - General Fund - Fire Department - 0.000% $ - $ - $ - $ - Total 1.00 100.000% $ 325 $ - $ 325 $ 1 $ 326
.

Allocation Basis: Direct to City Clerk
.

FY24 FULL COST ALLOCATION REPORT
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01-8100-General Fund- Non-Departmental .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Repairs & Maintenance - Vehicles .
.
01-1300-General Fund- City Clerk - General Ops / Functions - 0.000% $ - $ - $ - $ - Total 1.00 100.000% $ 7,000 $ - $ 7,000 $ 30 $ 7,030
.

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

FY24 FULL COST ALLOCATION REPORT
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01-8100-General Fund- Non-Departmental .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Repairs & Maintenance - Bldg .
.
01-1100-General Fund- City Council - 0.000% $ - $ - $ - $ - 01-1200-General Fund- City Manager - 0.000% $ - $ - $ - $ - 01-3000 - General Fund - Community Development - 0.000% $ - $ - $ - $ - Total 1.00 100.000% $ 6,520 $ - $ 6,520 $ 28 $ 6,548
.

Allocation Basis: Direct to CD
.

FY24 FULL COST ALLOCATION REPORT
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01-8100-General Fund- Non-Departmental .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Professional Services .
.
01-5100-General Fund- Public Works Department - 0.000% $ - $ - $ - $ - Total 1.00 100.000% $ 45,000 $ - $ 45,000 $ 195 $ 45,195 .

Allocation Basis: Direct to CM
.

FY24 FULL COST ALLOCATION REPORT
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01-8100-General Fund- Non-Departmental .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total General Services and Supplies & Special Supplies - Internal . .
01-1200-General Fund- City Manager 1.00 9.091% $ 4,175 $ 4,175 $ 18 $ 4,193 Total 11.00 100.000% $ 45,922 $ - $ 45,922 $ 199 $ 46,121 .

Allocation Basis: Equal to all GF Dept
.

FY24 FULL COST ALLOCATION REPORT
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01-8100-General Fund- Non-Departmental .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Supplies - Paper / Custodial .
.
01-1100-General Fund- City Council 1.00 10.000% $ 80 $ 80 $ 0 $ 80 01-1200-General Fund- City Manager 1.00 10.000% $ 80 $ 80 $ 0 $ 80 01-1300-General Fund- City Clerk - General Ops / Functions 1.00 10.000% $ 80 $ 80 $ 0 $ 80 01-1320-General Fund- Human Resources 1.00 10.000% $ 80 $ 80 $ 0 $ 80 01-1330-General Fund- Risk Management 1.00 10.000% $ 80 $ 80 $ 0 $ 80 01-1400-General Fund- City Attorney 1.00 10.000% $ 80 $ 80 $ 0 $ 80 01-2000-General Fund- Finance 1.00 10.000% $ 80 $ 80 $ 0 $ 80 01-5100-General Fund- Public Works Department 1.00 10.000% $ 80 $ 80 $ 0 $ 80 01-3300 - General Fund - Engineering 1.00 10.000% $ 80 $ 80 $ 0 $ 80 01-4300 - General Fund - Fire Department 1.00 10.000% $ 80 $ 80 $ 0 $ 80 01-4900 - General Fund - Community Services Senior Center - 0.000% $ - $ - $ - $ - Total 10.00 100.000% $ 800 $ - $ 800 $ 3 $ 803
.

Allocation Basis: Equal to all GF Dept
.

FY24 FULL COST ALLOCATION REPORT
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01-8100-General Fund- Non-Departmental .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Office Supplies .
.
01-1100-General Fund- City Council 1.00 9.091% $ 1,000 $ 1,000 $ 4 $ 1,004 01-1200-General Fund- City Manager 1.00 9.091% $ 1,000 $ 1,000 $ 4 $ 1,004 01-1300-General Fund- City Clerk - General Ops / Functions 1.00 9.091% $ 1,000 $ 1,000 $ 4 $ 1,004 01-1320-General Fund- Human Resources 1.00 9.091% $ 1,000 $ 1,000 $ 4 $ 1,004 01-1330-General Fund- Risk Management 1.00 9.091% $ 1,000 $ 1,000 $ 4 $ 1,004 01-1400-General Fund- City Attorney 1.00 9.091% $ 1,000 $ 1,000 $ 4 $ 1,004 01-2000-General Fund- Finance 1.00 9.091% $ 1,000 $ 1,000 $ 4 $ 1,004 01-5100-General Fund- Public Works Department 1.00 9.091% $ 1,000 $ 1,000 $ 4 $ 1,004 01-3300 - General Fund - Engineering 1.00 9.091% $ 1,000 $ 1,000 $ 4 $ 1,004 01-4300 - General Fund - Fire Department - 0.000% $ - $ - $ - $ - Total 11.00 100.000% $ 11,000 $ - $ 11,000 $ 48 $ 11,048 .

Allocation Basis: Equal to all GF Dept
.

FY24 FULL COST ALLOCATION REPORT
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01-8100-General Fund- Non-Departmental .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Utilites .
.
01-1100-General Fund- City Council 196.00 1.397% $ 369 $ 369 $ 2 $ 370 01-1200-General Fund- City Manager 489.60 3.490% $ 921 $ 921 $ 4 $ 925 01-1300-General Fund- City Clerk - General Ops / Functions 305.28 2.176% $ 575 $ 575 $ 2 $ 577 01-1320-General Fund- Human Resources 141.12 1.006% $ 266 $ 266 $ 1 $ 267 01-1330-General Fund- Risk Management 144.00 1.027% $ 271 $ 271 $ 1 $ 272 01-1400-General Fund- City Attorney - 0.000% $ - $ - $ - $ - 01-2000-General Fund- Finance 941.76 6.714% $ 1,772 $ 1,772 $ 8 $ 1,780 01-5100-General Fund- Public Works Department 482.20 3.438% $ 908 $ 908 $ 4 $ 911 01-3000 - General Fund - Community Development 1,058.00 7.542% $ 1,991 $ 1,991 $ 9 $ 2,000 01-3300 - General Fund - Engineering 667.00 4.755% $ 1,255 $ 1,255 $ 5 $ 1,261 01-4900 - General Fund - Community Services Senior Center 4,708.50 33.567% $ 8,862 $ 8,862 $ 38 $ 8,900 Total 14,027.20 100.000% $ 26,400 $ - $ 26,400 $ 114 $ 26,514 .

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

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ALLOCATION SUMMARY
01-8100-General Fund- Non-Departmental
01-1100-General Fund- City Council $ - $ 2,343 $ - $ -
01-1200-General Fund- City Manager $ - $ 2,343 $ - $ 45,195 01-1300-General Fund- City Clerk - General Ops / Functions $ 326 $ - $ - $ - 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 $ - $ - $ 6,548 $ - 01-1310 - General Fund - Mobile Home Rent Control $ - $ - $ - $ - 01-3000 - General Fund - Community Development $ - $ 2,343 $ - $ - 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 $ 326 $ 7,030 $ 6,548 $ 45,195
Permits /
Fees
Repairs &
Maintenance -
Vehicles
Repairs &
Maintenance -
Bldg
Professional
Services
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ALLOCATION SUMMARY
01-8100-General Fund- Non-Departmental
01-1100-General Fund- City Council
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
01-1310 - 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
$ 4,193 $ 80 $ 1,004 $ 370 $ 7,991
$ 4,193 $ 80 $ 1,004 $ 925 $ 53,741
$ 4,193 $ 80 $ 1,004 $ 577 $ 6,181
$ 4,193 $ 80 $ 1,004 $ 267 $ 5,544
$ 4,193 $ 80 $ 1,004 $ 272 $ 5,550
$ 4,193 $ 80 $ 1,004 $ - $ 5,277
$ 4,193 $ 80 $ 1,004 $ 1,780 $ 7,058
$ - $ - $ - $ 191 $ 191
$ 4,193 $ 80 $ 1,004 $ 911 $ 12,737
$ - $ - $ - $ 71 $ 71
$ - $ - $ 1,004 $ 2,000 $ 5,348
$ 4,193 $ 80 $ 1,004 $ 1,261 $ 6,538
$ - $ - $ - $ 630 $ 630
$ 4,193 $ 80 $ - $ 8,358 $ 12,632
$ 4,193 $ - $ 1,004 $ 8,900 $ 14,097
$ 46,121 $ 803 $ 11,048 $ 26,514 $ 143,586
Total
Office
Supplies Utilites
Supplies -
Paper /
Custodial
General Services
and Supplies &
Special Supplies -
FY24 FULL COST ALLOCATION REPORT
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2 City Council
City Council functions as Calimesa’s governing body and is responsible for enacting policy and legislation on behalf of the City and its constituents. City Council’s costs are allocated to Receiving Departments as follows:
• Legislative Support – represents costs associated with providing guidance to City staff on agenda items. These costs have been allocated based on number of agenda items per Fund / Department4.

The chart on the following page illustrates the functions and measures used to allocate City Council 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 CFD Fund 47 was weighted 5% and City Council was excluded from this metric.

FY24 FULL COST ALLOCATION REPORT
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CITY COUNCIL
Legislative Support
# of Agenda Items
FY24 FULL COST ALLOCATION REPORT
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COSTS TO BE ALLOCATED
01-1100-General Fund- City Council
First Second
Allocation Allocation Total
Departmental Expenditures $ 77,955 $ 77,955
Total Deductions $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 7,957 $ 34 $ 7,991 01-1200-General Fund- City Manager $ 9,212 $ 9,212
01-1300-General Fund- City Clerk - General Ops / Functions $ 20,281 $ 20,281 01-1320-General Fund- Human Resources $ 643 $ 643
01-1330-General Fund- Risk Management $ 11,158 $ 11,158 01-1400-General Fund- City Attorney $ 24,384 $ 24,384
01-2000-General Fund- Finance $ 6,761 $ 6,761
01-2100-General Fund- Information Technology $ 1,582 $ 1,582 01-5100-General Fund- Public Works Department $ 6,452 $ 6,452 Total Incoming Costs $ 7,957 $ 80,506 $ 88,463
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 85,912 $ 80,506 $ 166,418 FY24 FULL COST ALLOCATION REPORT
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DEPARTMENTAL EXPENSE DETAIL
01-1100-General Fund- City Council
Distribution Percentage 100.00%
Expense Type Expense ($)
Personnel
Salaries $ 18,000 S $ 18,000
Insurance Benefits $ 5,000 S $ 5,000
Benefits $ 2,205 S $ 2,205
Subtotal Personnel Cost $ 25,205 $ 25,205
Operating Services & Supplies
Operating Expenses $ 31,950 S $ 31,950
Professional Services $ 20,800 s $ 20,800
Subtotal Operating Cost $ 52,750 $ 52,750
DEPARTMENTAL EXPENDITURES $ 77,955 $ 77,955
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ -
FUNCTIONAL COST $ 77,955 $ 77,955
First Allocation
Incoming - All Others $ 7,957 $ 7,957
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 85,912 $ 85,912
Second Allocation
Incoming - All Others $ 80,506 $ 80,506
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 80,506 $ 80,506
TOTAL ALLOCATED $ 166,418 $ 166,418
Spread
Method
Legislative
Support
FY24 FULL COST ALLOCATION REPORT
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01-1100-General Fund- City Council .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Legislative Support .
.
01-1200-General Fund- City Manager 4.00 3.204% $ 2,753 $ 2,753 $ 2,580 $ 5,332 01-1300-General Fund- City Clerk - General Ops / Functions 6.00 4.806% $ 4,129 $ 4,129 $ 3,869 $ 7,999 01-1320-General Fund- Human Resources 5.00 4.005% $ 3,441 $ 3,441 $ 3,225 $ 6,666 01-1330-General Fund- Risk Management 2.00 1.602% $ 1,376 $ 1,376 $ 1,290 $ 2,666 01-2000-General Fund- Finance 15.00 12.016% $ 10,323 $ 10,323 $ 9,674 $ 19,997 01-5100-General Fund- Public Works Department 13.00 10.414% $ 8,947 $ 8,947 $ 8,384 $ 17,331 01-3000 - General Fund - Community Development 30.00 24.032% $ 20,646 $ 20,646 $ 19,347 $ 39,994 01-3300 - General Fund - Engineering 15.00 12.016% $ 10,323 $ 10,323 $ 9,674 $ 19,997 01-4100 - General Fund - Police 1.00 0.801% $ 688 $ 688 $ 645 $ 1,333 01-4200 - General Fund - Animal Control 1.00 0.801% $ 688 $ 688 $ 645 $ 1,333 01-4300 - General Fund - Fire Department 14.00 11.215% $ 9,635 $ 9,635 $ 9,029 $ 18,664 16 - Capital Project Including ARPA 1.00 0.801% $ 688 $ 688 $ 645 $ 1,333 19 - Library 1.00 0.801% $ 688 $ 688 $ 645 $ 1,333
20 - ADA CIP Projects 1.00 0.801% $ 688 $ 688 $ 645 $ 1,333 26 - Housing Rehab. -State Grant 1.00 0.801% $ 688 $ 688 $ 645 $ 1,333 27 - Housing Rehab. -Federal Grant 2.00 1.602% $ 1,376 $ 1,376 $ 1,290 $ 2,666 36 - Traffic Improvement Fees 2.00 1.602% $ 1,376 $ 1,376 $ 1,290 $ 2,666 39 - Park Improvement Fees 2.00 1.602% $ 1,376 $ 1,376 $ 1,290 $ 2,666 47 - CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch 2.17 1.736% $ 1,491 $ 1,491 $ 1,397 $ 2,888 49 - CFD 2012-1 Facilities IA2 Singleton Heights 0.33 0.267% $ 229 $ 229 $ 215 $ 444 51 - CFD Public Services 1 2.00 1.602% $ 1,376 $ 1,376 $ 1,290 $ 2,666 52 - CFD 2013-1 Facilities Improvement Area 1 JP Ranch 1.33 1.068% $ 918 $ 918 $ 860 $ 1,777 53 - CFD 2012-1 Facilities IA1 Singleton Heights 1.00 0.801% $ 688 $ 688 $ 645 $ 1,333 67 - Successor Agency 2.00 1.602% $ 1,376 $ 1,376 $ 1,290 $ 2,666 Total 124.83 100.000% $ 85,912 $ - $ 85,912 $ 80,506 $ 166,418 .

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

Source of Allocation: Agenda Report
FY24 FULL COST ALLOCATION REPORT
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ALLOCATION SUMMARY
01-1100-General Fund- City Council
01-1200-General Fund- City Manager $ 5,332 $ 5,332
01-1300-General Fund- City Clerk - General Ops / Functions $ 7,999 $ 7,999 01-1320-General Fund- Human Resources $ 6,666 $ 6,666
01-1330-General Fund- Risk Management $ 2,666 $ 2,666
01-2000-General Fund- Finance $ 19,997 $ 19,997
01-5100-General Fund- Public Works Department $ 17,331 $ 17,331 01-3000 - General Fund - Community Development $ 39,994 $ 39,994 01-3300 - General Fund - Engineering $ 19,997 $ 19,997
01-4100 - General Fund - Police $ 1,333 $ 1,333
01-4200 - General Fund - Animal Control $ 1,333 $ 1,333 01-4300 - General Fund - Fire Department $ 18,664 $ 18,664 16 - Capital Project Including ARPA $ 1,333 $ 1,333
19 - Library $ 1,333 $ 1,333
20 - ADA CIP Projects $ 1,333 $ 1,333
26 - Housing Rehab. -State Grant $ 1,333 $ 1,333
27 - Housing Rehab. -Federal Grant $ 2,666 $ 2,666
36 - Traffic Improvement Fees $ 2,666 $ 2,666
39 - Park Improvement Fees $ 2,666 $ 2,666
47 - CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch $ 2,888 $ 2,888 49 - CFD 2012-1 Facilities IA2 Singleton Heights $ 444 $ 444 51 - CFD Public Services 1 $ 2,666 $ 2,666
52 - CFD 2013-1 Facilities Improvement Area 1 JP Ranch $ 1,777 $ 1,777 53 - CFD 2012-1 Facilities IA1 Singleton Heights $ 1,333 $ 1,333 67 - Successor Agency $ 2,666 $ 2,666
Total $ 166,418 $166,418
Legislative
Support Total
FY24 FULL COST ALLOCATION REPORT
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3 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 / Departments5.

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. 5 Community Development was weighted at 200% due to extra support provided and Animal Control was weighted 50%.

FY24 FULL COST ALLOCATION REPORT
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CITY MANAGER
Citywide Support
Equal to All Funds / Dept.

FY24 FULL COST ALLOCATION REPORT
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COSTS TO BE ALLOCATED
01-1200-General Fund- City Manager
First Second
Allocation Allocation Total
Departmental Expenditures $ 390,509 $ 390,509
Total Deductions $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 53,510 $ 232 $ 53,741 01-1100-General Fund- City Council $ 2,753 $ 2,580 $ 5,332 01-1300-General Fund- City Clerk - General Ops / Functions $ 5,408 $ 5,408 01-1320-General Fund- Human Resources $ 4,375 $ 4,375
01-1330-General Fund- Risk Management $ 8,442 $ 8,442
01-1400-General Fund- City Attorney $ 9,976 $ 9,976
01-2000-General Fund- Finance $ 10,529 $ 10,529
01-2100-General Fund- Information Technology $ 10,754 $ 10,754 01-5100-General Fund- Public Works Department $ 1,612 $ 1,612 Total Incoming Costs $ 56,262 $ 53,908 $ 110,170
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 446,771 $ 53,908 $ 500,679 FY24 FULL COST ALLOCATION REPORT
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DEPARTMENTAL EXPENSE DETAIL
01-1200-General Fund- City Manager
Distribution Percentage 100.00%
Expense Type Expense ($)
Personnel
Salaries $ 274,180 S $ 274,180
Insurance Benefits $ 14,560 S $ 14,560
Management Incentive Pay $ 96,629 S $ 96,629
Subtotal Personnel Cost $ 385,369 $ 385,369
Operating Services & Supplies
Operating Expenses $ 5,140 S $ 5,140
Subtotal Operating Cost $ 5,140 $ 5,140
DEPARTMENTAL EXPENDITURES $ 390,509 $ 390,509
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ -
FUNCTIONAL COST $ 390,509 $ 390,509
First Allocation
Incoming - All Others $ 56,262 $ 56,262
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 446,771 $ 446,771
Second Allocation
Incoming - All Others $ 53,908 $ 53,908
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 53,908 $ 53,907.72
TOTAL ALLOCATED $ 500,679 $ 500,679
Spread
Method
Citywide
Support
FY24 FULL COST ALLOCATION REPORT
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01-1200-General Fund- City Manager .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Citywide Support .
.
01-1100-General Fund- City Council 1 2.062% $ 9,212 $ 9,212 $ 9,212 01-1300-General Fund- City Clerk - General Ops / Functions 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 01-1320-General Fund- Human Resources 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 01-1330-General Fund- Risk Management 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 01-1400-General Fund- City Attorney 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 01-2000-General Fund- Finance 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 01-2100-General Fund- Information Technology 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 01-5100-General Fund- Public Works Department 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 01-1310 - General Fund - Mobile Home Rent Control 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 01-3000 - General Fund - Community Development 2 4.124% $ 18,424 $ 18,424 $ 2,270 $ 20,693 01-3300 - General Fund - Engineering 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 01-4000 - General Fund - Citizens on Patrol 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 01-4100 - General Fund - Police 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 01-4200 - General Fund - Animal Control 1 1.031% $ 4,606 $ 4,606 $ 567 $ 5,173 01-4300 - General Fund - Fire Department 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 01-4900 - General Fund - Community Services Senior Center 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 12 - Special Deposits 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 16 - Capital Project Including ARPA 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 19 - Library 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347
20 - ADA CIP Projects 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 21 - Air Quality Management District 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 22 - Road Maintenance and Rehabilitation Account 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 24 - Gas Tax 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347
25 - Measure A 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 26 - Housing Rehab. -State Grant 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 27 - Housing Rehab. -Federal Grant 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 28 - Landscape, Lighting & Maintenance 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 31 - Fire Facilities Fees 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 32 - Flood Control and Drainage Fees 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 33 - Administration Facilities Fees 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 34 - Library Facilities Fees 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 35 - Law Enforcement Facilities Fees 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 36 - Traffic Improvement Fees 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 39 - Park Improvement Fees 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 47 - CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 49 - CFD 2012-1 Facilities IA2 Singleton Heights 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 FY24 FULL COST ALLOCATION REPORT
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01-1200-General Fund- City Manager .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 51 - CFD Public Services 1 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 52 - CFD 2013-1 Facilities Improvement Area 1 JP Ranch 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 53 - CFD 2012-1 Facilities IA1 Singleton Heights 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 54 - CFD 2013-1 Facilities Improvement Area 3 JP Ranch 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 55 - CFD 2012-1B Maintenance Singleton Heights 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 56 - CFD 2013-1 Maintenance JP Ranch 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 57 - CFD 2018-1 Maintenance Summerwind Ranch 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 59 - CFD 2013-1 Facilities IA2 JP Ranch 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 67 - Successor Agency 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 71 - California Recycling Grant 1 2.062% $ 9,212 $ 9,212 $ 1,135 $ 10,347 75 - Vehicle Fund 1 2.062% $ 9,211.8 $ 9,212 $ 1,135 $ 10,347 76 - Information Technology Fund 1 2.062% $ 9,211.8 $ 9,212 $ 1,135 $ 10,347 Total 48.50 100.000% $446,771 $ - $446,771 $ 53,908 $ 500,679 .

Allocation Basis: Equal to All Funds / Dept
.

FY24 FULL COST ALLOCATION REPORT
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ALLOCATION SUMMARY
01-1200-General Fund- City Manager
01-1100-General Fund- City Council $ 9,212 $ 9,212
01-1300-General Fund- City Clerk - General Ops / Functions $ 10,347 $ 10,347 01-1320-General Fund- Human Resources $ 10,347 $ 10,347 01-1330-General Fund- Risk Management $ 10,347 $ 10,347 01-1400-General Fund- City Attorney $ 10,347 $ 10,347
01-2000-General Fund- Finance $ 10,347 $ 10,347
01-2100-General Fund- Information Technology $ 10,347 $ 10,347 01-5100-General Fund- Public Works Department $ 10,347 $ 10,347 01-1310 - General Fund - Mobile Home Rent Control $ 10,347 $ 10,347 01-3000 - General Fund - Community Development $ 20,693 $ 20,693 01-3300 - General Fund - Engineering $ 10,347 $ 10,347
01-4000 - General Fund - Citizens on Patrol $ 10,347 $ 10,347 01-4100 - General Fund - Police $ 10,347 $ 10,347
01-4200 - General Fund - Animal Control $ 5,173 $ 5,173 01-4300 - General Fund - Fire Department $ 10,347 $ 10,347 01-4900 - General Fund - Community Services Senior Center $ 10,347 $ 10,347 12 - Special Deposits $ 10,347 $ 10,347
16 - Capital Project Including ARPA $ 10,347 $ 10,347
19 - Library $ 10,347 $ 10,347
20 - ADA CIP Projects $ 10,347 $ 10,347
21 - Air Quality Management District $ 10,347 $ 10,347
22 - Road Maintenance and Rehabilitation Account $ 10,347 $ 10,347 24 - Gas Tax $ 10,347 $ 10,347
25 - Measure A $ 10,347 $ 10,347
26 - Housing Rehab. -State Grant $ 10,347 $ 10,347
27 - Housing Rehab. -Federal Grant $ 10,347 $ 10,347
28 - Landscape, Lighting & Maintenance $ 10,347 $ 10,347 31 - Fire Facilities Fees $ 10,347 $ 10,347
32 - Flood Control and Drainage Fees $ 10,347 $ 10,347
Citywide
Support Total
FY24 FULL COST ALLOCATION REPORT
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ALLOCATION SUMMARY
01-1200-General Fund- City Manager
Citywide
Support Total
33 - Administration Facilities Fees $ 10,347 $ 10,347
34 - Library Facilities Fees $ 10,347 $ 10,347
35 - Law Enforcement Facilities Fees $ 10,347 $ 10,347
36 - Traffic Improvement Fees $ 10,347 $ 10,347
39 - Park Improvement Fees $ 10,347 $ 10,347
47 - CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch $ 10,347 $ 10,347 49 - CFD 2012-1 Facilities IA2 Singleton Heights $ 10,347 $ 10,347 51 - CFD Public Services 1 $ 10,347 $ 10,347
52 - CFD 2013-1 Facilities Improvement Area 1 JP Ranch $ 10,347 $ 10,347 53 - CFD 2012-1 Facilities IA1 Singleton Heights $ 10,347 $ 10,347 54 - CFD 2013-1 Facilities Improvement Area 3 JP Ranch $ 10,347 $ 10,347 55 - CFD 2012-1B Maintenance Singleton Heights $ 10,347 $ 10,347 56 - CFD 2013-1 Maintenance JP Ranch $ 10,347 $ 10,347
57 - CFD 2018-1 Maintenance Summerwind Ranch $ 10,347 $ 10,347 59 - CFD 2013-1 Facilities IA2 JP Ranch $ 10,347 $ 10,347 67 - Successor Agency $ 10,347 $ 10,347
71 - California Recycling Grant $ 10,347 $ 10,347
75 - Vehicle Fund $ 10,347 $ 10,347
76 - Information Technology Fund $ 10,347 $ 10,347
Total $ 500,679 $ 500,679
FY24 FULL COST ALLOCATION REPORT
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4 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.

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.

FY24 FULL COST ALLOCATION REPORT
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CITY CLERK - GENERAL

OPERATIONS
Citywide Support
# of Agenda Items
FY24 FULL COST ALLOCATION REPORT
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COSTS TO BE ALLOCATED
01-1300-General Fund- City Clerk - General Ops / Functions First Second
Allocation Allocation Total
Departmental Expenditures $ 158,699 $ 158,699
Total Deductions $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 6,154 $ 27 $ 6,181 01-1100-General Fund- City Council $ 4,129 $ 3,869 $ 7,999 01-1200-General Fund- City Manager $ 9,212 $ 1,135 $ 10,347 01-1300-General Fund- City Clerk - General Ops / Functions $ 8,112 $ 8,112 01-1320-General Fund- Human Resources $ 2,728 $ 2,728
01-1330-General Fund- Risk Management $ 5,264 $ 5,264
01-1400-General Fund- City Attorney $ 1,620 $ 1,620
01-2000-General Fund- Finance $ 9,376 $ 9,376
01-2100-General Fund- Information Technology $ 6,706 $ 6,706 01-5100-General Fund- Public Works Department $ 1,005 $ 1,005 Total Incoming Costs $ 19,495 $ 39,842 $ 59,337
Less: Costs Allocated Out $ 13,795
Total Cost Adjustments $ 13,795 $ 13,795
Total Costs to be Allocated $ 191,989 $ 39,842 $ 231,831 FY24 FULL COST ALLOCATION REPORT
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DEPARTMENTAL EXPENSE DETAIL
01-1300-General Fund- City Clerk - General Ops / Functions Distribution Percentage 100.00%
Expense Type Expense ($)
Personnel
Salaries $ 94,447 S $ 94,447
Benefits $ 35,372 S $ 35,372
Subtotal Personnel Cost $ 129,819 $ 129,819
Operating Services & Supplies
Operating Expenses $ 9,535 S $ 9,535
Professional Services $ 4,150 S $ 4,150
Other Contract Services $ 28,990 S $ 28,990
Less: Costs Allocated Out $ (13,795) S $ (13,795)
Subtotal Operating Cost $ 28,880 $ 28,880
DEPARTMENTAL EXPENDITURES $ 158,699 $ 158,699
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Less: Costs Allocated Out $ 13,795 P $ 13,795
Subtotal Cost Adjustments $ 13,795 $ 13,795
FUNCTIONAL COST $ 172,494 $ 172,494
First Allocation
Incoming - All Others $ 19,495 $ 19,495
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 191,989 $ 191,989
Second Allocation
Incoming - All Others $ 39,842 $ 39,842
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 39,842 $ 39,841.63
TOTAL ALLOCATED $ 231,831 $ 231,831
Spread
Method
Citywide
Support
FY24 FULL COST ALLOCATION REPORT
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01-1300-General Fund- City Clerk - General Ops / Functions . .

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Citywide Support .
.
01-1100-General Fund- City Council 15.00 10.563% $ 20,281 $ 20,281 $ 20,281 01-1200-General Fund- City Manager 4.00 2.817% $ 5,408 $ 5,408 $ 5,408 01-1300-General Fund- City Clerk - General Ops / Functions 6.00 4.225% $ 8,112 $ 8,112 $ 8,112 01-1320-General Fund- Human Resources 5.00 3.521% $ 6,760 $ 6,760 $ 1,703 $ 8,463 01-1330-General Fund- Risk Management 2.00 1.408% $ 2,704 $ 2,704 $ 681 $ 3,385 01-2000-General Fund- Finance 15.00 10.563% $ 20,281 $ 20,281 $ 5,108 $ 25,388 01-5100-General Fund- Public Works Department 13.00 9.155% $ 17,576 $ 17,576 $ 4,427 $ 22,003 01-3000 - General Fund - Community Development 30.00 21.127% $ 40,561 $ 40,561 $ 10,216 $ 50,777 01-3300 - General Fund - Engineering 15.00 10.563% $ 20,281 $ 20,281 $ 5,108 $ 25,388 01-4100 - General Fund - Police 1.00 0.704% $ 1,352 $ 1,352 $ 341 $ 1,693 01-4200 - General Fund - Animal Control 1.00 0.704% $ 1,352 $ 1,352 $ 341 $ 1,693 01-4300 - General Fund - Fire Department 14.00 9.859% $ 18,929 $ 18,929 $ 4,767 $ 23,696 16 - Capital Project Including ARPA 1.00 0.704% $ 1,352 $ 1,352 $ 341 $ 1,693 19 - Library 1.00 0.704% $ 1,352 $ 1,352 $ 341 $ 1,693
20 - ADA CIP Projects 1.00 0.704% $ 1,352 $ 1,352 $ 341 $ 1,693 26 - Housing Rehab. -State Grant 1.00 0.704% $ 1,352 $ 1,352 $ 341 $ 1,693 27 - Housing Rehab. -Federal Grant 2.00 1.408% $ 2,704 $ 2,704 $ 681 $ 3,385 36 - Traffic Improvement Fees 2.00 1.408% $ 2,704 $ 2,704 $ 681 $ 3,385 39 - Park Improvement Fees 2.00 1.408% $ 2,704 $ 2,704 $ 681 $ 3,385 47 - CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch 4.33 3.052% $ 5,859 $ 5,859 $ 1,476 $ 7,334 49 - CFD 2012-1 Facilities IA2 Singleton Heights 0.33 0.235% $ 451 $ 451 $ 114 $ 564 51 - CFD Public Services 1 2.00 1.408% $ 2,704 $ 2,704 $ 681 $ 3,385 52 - CFD 2013-1 Facilities Improvement Area 1 JP Ranch 1.33 0.939% $ 1,803 $ 1,803 $ 454 $ 2,257 53 - CFD 2012-1 Facilities IA1 Singleton Heights 1.00 0.704% $ 1,352 $ 1,352 $ 341 $ 1,693 67 - Successor Agency 2.00 1.408% $ 2,704 $ 2,704 $ 681 $ 3,385 Total 142.00 100.000% $ 191,989 $ - $ 191,989 $ 39,842 $ 231,831 .

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

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ALLOCATION SUMMARY
01-1300-General Fund- City Clerk - General Ops / Functions 01-1100-General Fund- City Council $ 20,281 $ 20,281
01-1200-General Fund- City Manager $ 5,408 $ 5,408
01-1300-General Fund- City Clerk - General Ops / Functions $ 8,112 $ 8,112 01-1320-General Fund- Human Resources $ 8,463 $ 8,463
01-1330-General Fund- Risk Management $ 3,385 $ 3,385
01-2000-General Fund- Finance $ 25,388 $ 25,388
01-5100-General Fund- Public Works Department $ 22,003 $ 22,003 01-3000 - General Fund - Community Development $ 50,777 $ 50,777 01-3300 - General Fund - Engineering $ 25,388 $ 25,388
01-4100 - General Fund - Police $ 1,693 $ 1,693
01-4200 - General Fund - Animal Control $ 1,693 $ 1,693 01-4300 - General Fund - Fire Department $ 23,696 $ 23,696 16 - Capital Project Including ARPA $ 1,693 $ 1,693
19 - Library $ 1,693 $ 1,693
20 - ADA CIP Projects $ 1,693 $ 1,693
26 - Housing Rehab. -State Grant $ 1,693 $ 1,693
27 - Housing Rehab. -Federal Grant $ 3,385 $ 3,385
36 - Traffic Improvement Fees $ 3,385 $ 3,385
39 - Park Improvement Fees $ 3,385 $ 3,385
47 - CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch $ 7,334 $ 7,334 49 - CFD 2012-1 Facilities IA2 Singleton Heights $ 564 $ 564 51 - CFD Public Services 1 $ 3,385 $ 3,385
52 - CFD 2013-1 Facilities Improvement Area 1 JP Ranch $ 2,257 $ 2,257 53 - CFD 2012-1 Facilities IA1 Singleton Heights $ 1,693 $ 1,693 67 - Successor Agency $ 3,385 $ 3,385
Total $ 231,831 $231,831
Citywide
Support Total
FY24 FULL COST ALLOCATION REPORT
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5 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 / Department6.

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. 6 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.

FY24 FULL COST ALLOCATION REPORT
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CITY CLERK - HUMAN

RESOURCES
Employee & Labor Relations
# of FTE
FY24 FULL COST ALLOCATION REPORT
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COSTS TO BE ALLOCATED
01-1320-General Fund- Human Resources
First Second
Allocation Allocation Total
Departmental Expenditures $ 78,906 $ 78,906
Total Deductions $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 5,520 $ 24 $ 5,544 01-1100-General Fund- City Council $ 3,441 $ 3,225 $ 6,666 01-1200-General Fund- City Manager $ 9,212 $ 1,135 $ 10,347 01-1300-General Fund- City Clerk - General Ops / Functions $ 6,760 $ 1,703 $ 8,463 01-1320-General Fund- Human Resources $ 1,261 $ 1,261
01-1330-General Fund- Risk Management $ 2,433 $ 2,433
01-1400-General Fund- City Attorney $ 2,656 $ 2,656
01-2000-General Fund- Finance $ 10,775 $ 10,775
01-2100-General Fund- Information Technology $ 3,100 $ 3,100 01-5100-General Fund- Public Works Department $ 465 $ 465 Total Incoming Costs $ 24,933 $ 26,777 $ 51,710
Less: Costs Allocated Out $ 4,894
Total Cost Adjustments $ 4,894 $ 4,894
Total Costs to be Allocated $ 108,733 $ 26,777 $ 135,510 FY24 FULL COST ALLOCATION REPORT
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DEPARTMENTAL EXPENSE DETAIL
01-1320-General Fund- Human Resources
Distribution Percentage 100.00%
Expense Type Expense ($)
Personnel
Salaries $ 49,941 S $ 49,941
Benefits $ 19,159 S $ 19,159
Subtotal Personnel Cost $ 69,100 $ 69,100
Operating Services & Supplies
Operating Expenses $ 6,000 S $ 6,000
Professional Services $ 8,700 S $ 8,700
Less: Costs Allocated Out $ (4,894) S $ (4,894)
Subtotal Operating Cost $ 9,806 $ 9,806
DEPARTMENTAL EXPENDITURES $ 78,906 $ 78,906
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Less: Costs Allocated Out $ 4,894 P $ 4,894
Subtotal Cost Adjustments $ 4,894 $ 4,894
FUNCTIONAL COST $ 83,800 $ 83,800
First Allocation
Incoming - All Others $ 24,933 $ 24,933
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 108,733 $ 108,733
Second Allocation
Incoming - All Others $ 26,777 $ 26,777
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 26,777 $ 26,776.56
TOTAL ALLOCATED $ 135,510 $ 135,510
Spread
Method
Employee &
Labor Relations
FY24 FULL COST ALLOCATION REPORT
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01-1320-General Fund- Human Resources .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Employee & Labor Relations .
.
01-1100-General Fund- City Council 0.25 0.592% $ 643 $ 643 $ 643 01-1200-General Fund- City Manager 1.70 4.024% $ 4,375 $ 4,375 $ 4,375 01-1300-General Fund- City Clerk - General Ops / Functions 1.06 2.509% $ 2,728 $ 2,728 $ 2,728 01-1320-General Fund- Human Resources 0.49 1.160% $ 1,261 $ 1,261 $ 1,261 01-1330-General Fund- Risk Management 0.50 1.183% $ 1,287 $ 1,287 $ 346 $ 1,632 01-2000-General Fund- Finance 3.27 7.740% $ 8,416 $ 8,416 $ 2,260 $ 10,675 01-2100-General Fund- Information Technology 0.35 0.828% $ 901 $ 901 $ 242 $ 1,143 01-5100-General Fund- Public Works Department 1.45 3.432% $ 3,732 $ 3,732 $ 1,002 $ 4,734 01-1310 - General Fund - Mobile Home Rent Control 0.13 0.308% $ 335 $ 335 $ 90 $ 424 01-3000 - General Fund - Community Development 3.05 7.219% $ 7,849 $ 7,849 $ 2,108 $ 9,957 01-4300 - General Fund - Fire Department 27.00 63.905% $ 69,486 $ 69,486 $ 18,657 $ 88,144 01-4900 - General Fund - Community Services Senior Center 0.20 0.473% $ 515 $ 515 $ 138 $ 653 24 - Gas Tax 1.55 3.669% $ 3,989 $ 3,989 $ 1,071 $ 5,060 28 - Landscape, Lighting & Maintenance 0.75 1.775% $ 1,930 $ 1,930 $ 518 $ 2,448 55 - CFD 2012-1B Maintenance Singleton Heights 0.20 0.473% $ 515 $ 515 $ 138 $ 653 56 - CFD 2013-1 Maintenance JP Ranch 0.10 0.237% $ 257 $ 257 $ 69 $ 326 57 - CFD 2018-1 Maintenance Summerwind Ranch 0.20 0.473% $ 515 $ 515 $ 138 $ 653 Total 42.25 100.000% $ 108,733 $ - $ 108,733 $ 26,777 $ 135,510 .

Allocation Basis: # of FTE per Fund / Dept
.

Source of Allocation: Staffing List
FY24 FULL COST ALLOCATION REPORT
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ALLOCATION SUMMARY
01-1320-General Fund- Human Resources
01-1100-General Fund- City Council $ 643 $ 643
01-1200-General Fund- City Manager $ 4,375 $ 4,375
01-1300-General Fund- City Clerk - General Ops / Functions $ 2,728 $ 2,728 01-1320-General Fund- Human Resources $ 1,261 $ 1,261
01-1330-General Fund- Risk Management $ 1,632 $ 1,632
01-2000-General Fund- Finance $ 10,675 $ 10,675
01-2100-General Fund- Information Technology $ 1,143 $ 1,143 01-5100-General Fund- Public Works Department $ 4,734 $ 4,734 01-1310 - General Fund - Mobile Home Rent Control $ 424 $ 424 01-3000 - General Fund - Community Development $ 9,957 $ 9,957 01-4300 - General Fund - Fire Department $ 88,144 $ 88,144 01-4900 - General Fund - Community Services Senior Center $ 653 $ 653 24 - Gas Tax $ 5,060 $ 5,060
28 - Landscape, Lighting & Maintenance $ 2,448 $ 2,448
55 - CFD 2012-1B Maintenance Singleton Heights $ 653 $ 653 56 - CFD 2013-1 Maintenance JP Ranch $ 326 $ 326
57 - CFD 2018-1 Maintenance Summerwind Ranch $ 653 $ 653 Total $ 135,510 $ 135,510
Employee &
Labor Relations Total
FY24 FULL COST ALLOCATION REPORT
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6 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.

FY24 FULL COST ALLOCATION REPORT
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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
FY24 FULL COST ALLOCATION REPORT
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COSTS TO BE ALLOCATED
01-1330-General Fund- Risk Management
First Second
Allocation Allocation Total
Departmental Expenditures $ 218,401 $ 218,401
Total Deductions $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 5,526 $ 24 $ 5,550 01-1100-General Fund- City Council $ 1,376 $ 1,290 $ 2,666 01-1200-General Fund- City Manager $ 9,212 $ 1,135 $ 10,347 01-1300-General Fund- City Clerk - General Ops / Functions $ 2,704 $ 681 $ 3,385 01-1320-General Fund- Human Resources $ 1,287 $ 346 $ 1,632 01-1330-General Fund- Risk Management $ 2,483 $ 2,483
01-2000-General Fund- Finance $ 5,147 $ 5,147
01-2100-General Fund- Information Technology $ 3,163 $ 3,163 01-5100-General Fund- Public Works Department $ 474 $ 474 Total Incoming Costs $ 20,105 $ 14,742 $ 34,847
Less: Costs Allocated Out $ 13,706
Total Cost Adjustments $ 13,706 $ 13,706
Total Costs to be Allocated $ 252,212 $ 14,742 $ 266,954 FY24 FULL COST ALLOCATION REPORT
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DEPARTMENTAL EXPENSE DETAIL
01-1330-General Fund- Risk Management
Distribution Percentage 34.52% 15.11% 6.87% 43.50%
Expense Type Expense ($)
Personnel
Salaries $ 50,741 S $ 17,518 $ 7,667 $ 3,485 $ 22,071
Benefits $ 19,409 S $ 6,701 $ 2,933 $ 1,333 $ 8,443
Subtotal Personnel Cost $ 70,150 $ 24,219 $ 10,600 $ 4,818 $ 30,514 Operating Services & Supplies
Operating Expenses $ 154,957 S $ 53,498 $ 23,414 $ 10,643 $ 67,403 Professional Services $ 7,000 S $ 2,417 $ 1,058 $ 481 $ 3,045 Less: Costs Allocated Out $ (13,706) S $ (4,732) $ (2,071) $ (941) $ (5,962) Subtotal Operating Cost $ 148,251 $ 51,182 $ 22,400 $ 10,182 $ 64,486 DEPARTMENTAL EXPENDITURES $ 218,401 $ 75,401 $ 33,000 $ 15,000 $ 95,000 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ - $ -
Cost Adjustments
Less: Costs Allocated Out $ 13,706 S $ 4,732 $ 2,071 $ 941 $ 5,962 Subtotal Cost Adjustments $ 13,706 $ 4,732 $ 2,071 $ 941 $ 5,962 FUNCTIONAL COST $ 232,107 $ 80,133 $ 35,071 $ 15,941 $ 100,962 First Allocation
Incoming - All Others $ 20,105 $ 6,941 $ 3,038 $ 1,381 $ 8,745 Reallocate Admin Costs $ - $ - $ - $ - $ -
Unallocated Costs $ - $ - $ - $ - $ -
Subtotal of First Allocation $ 252,212 $ 87,074 $ 38,109 $ 17,322 $ 109,707 Second Allocation
Incoming - All Others $ 14,742 $ 5,090 $ 2,228 $ 1,013 $ 6,413 Reallocate Admin Costs $ - $ - $ - $ - $ -
Unallocated Costs $ - $ - $ - $ - $ -
Subtotal of Second Allocation $ 14,742 $ 5,090 $ 2,228 $ 1,013 $ 6,413 TOTAL ALLOCATED $ 266,954 $ 92,163 $ 40,336 $ 18,335 $ 116,120 Property
Insurance Spread
Method
Risk
Administration
Workers
Compensation
General
Liability
FY24 FULL COST ALLOCATION REPORT
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01-1330-General Fund- Risk Management .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Risk Administration .
.
01-1100-General Fund- City Council 0.25 0.690% $ 601 $ 601 $ 601 01-1200-General Fund- City Manager 1.70 4.690% $ 4,083 $ 4,083 $ 4,083 01-1300-General Fund- City Clerk - General Ops / Functions 1.06 2.924% $ 2,546 $ 2,546 $ 2,546 01-1320-General Fund- Human Resources 0.49 1.352% $ 1,177 $ 1,177 $ 1,177 01-1330-General Fund- Risk Management 0.50 1.379% $ 1,201 $ 1,201 $ 1,201 01-2000-General Fund- Finance 3.27 9.021% $ 7,855 $ 7,855 $ 516 $ 8,371 01-2100-General Fund- Information Technology 0.35 0.966% $ 841 $ 841 $ 55 $ 896 01-5100-General Fund- Public Works Department 1.45 4.000% $ 3,483 $ 3,483 $ 229 $ 3,712 01-1310 - General Fund - Mobile Home Rent Control 0.13 0.359% $ 312 $ 312 $ 21 $ 333 01-3000 - General Fund - Community Development 3.05 8.414% $ 7,326 $ 7,326 $ 481 $ 7,808 01-4300 - General Fund - Fire Department 21.00 57.931% $ 50,443 $ 50,443 $ 3,314 $ 53,757 01-4900 - General Fund - Community Services Senior Center 0.20 0.552% $ 480 $ 480 $ 32 $ 512 24 - Gas Tax 1.55 4.276% $ 3,723 $ 3,723 $ 245 $ 3,968
28 - Landscape, Lighting & Maintenance 0.75 2.069% $ 1,802 $ 1,802 $ 118 $ 1,920 55 - CFD 2012-1B Maintenance Singleton Heights 0.20 0.552% $ 480 $ 480 $ 32 $ 512 56 - CFD 2013-1 Maintenance JP Ranch 0.10 0.276% $ 240 $ 240 $ 16 $ 256 57 - CFD 2018-1 Maintenance Summerwind Ranch 0.20 0.552% $ 480 $ 480 $ 32 $ 512 Total 36.25 100.000% $ 87,074 $ - $ 87,074 $ 5,090 $ 92,163 .

Allocation Basis: # of FTE per Fund / Dept
.

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01-1330-General Fund- Risk Management .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Workers Compensation .
.
01-1100-General Fund- City Council 0.25 0.690% $ 263 $ 263 $ 263 01-1200-General Fund- City Manager 1.70 4.690% $ 1,787 $ 1,787 $ 1,787 01-1300-General Fund- City Clerk - General Ops / Functions 1.06 2.924% $ 1,114 $ 1,114 $ 1,114 01-1320-General Fund- Human Resources 0.49 1.352% $ 515 $ 515 $ 515 01-1330-General Fund- Risk Management 0.50 1.379% $ 526 $ 526 $ 526 01-2000-General Fund- Finance 3.27 9.021% $ 3,438 $ 3,438 $ 226 $ 3,664 01-2100-General Fund- Information Technology 0.35 0.966% $ 368 $ 368 $ 24 $ 392 01-5100-General Fund- Public Works Department 1.45 4.000% $ 1,524 $ 1,524 $ 100 $ 1,625 01-1310 - General Fund - Mobile Home Rent Control 0.13 0.359% $ 137 $ 137 $ 9 $ 146 01-3000 - General Fund - Community Development 3.05 8.414% $ 3,206 $ 3,206 $ 211 $ 3,417 01-4300 - General Fund - Fire Department 21.00 57.931% $ 22,077 $ 22,077 $ 1,450 $ 23,527 01-4900 - General Fund - Community Services Senior Center 0.20 0.552% $ 210 $ 210 $ 14 $ 224 24 - Gas Tax 1.55 4.276% $ 1,629 $ 1,629 $ 107 $ 1,737
28 - Landscape, Lighting & Maintenance 0.75 2.069% $ 788 $ 788 $ 52 $ 840 55 - CFD 2012-1B Maintenance Singleton Heights 0.20 0.552% $ 210 $ 210 $ 14 $ 224 56 - CFD 2013-1 Maintenance JP Ranch 0.10 0.276% $ 105 $ 105 $ 7 $ 112 57 - CFD 2018-1 Maintenance Summerwind Ranch 0.20 0.552% $ 210 $ 210 $ 14 $ 224 Total 36.25 100.000% $ 38,109 $ - $ 38,109 $ 2,228 $ 40,336 .

Allocation Basis: # of FTE per Fund / Dept
.

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01-1330-General Fund- Risk Management .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total General Liability .
.
01-5100-General Fund- Public Works Department 2.00 100.000% $ 17,322 $ 17,322 $ 1,013 $ 18,335 Total 2.00 100.000% $ 17,322 $ - $ 17,322 $ 1,013 $ 18,335 .

Allocation Basis: 5 Yr Avg # of GL Claims
.

Source of Allocation: GL Claim Report
FY24 FULL COST ALLOCATION REPORT
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01-1330-General Fund- Risk Management .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Property Insurance .
.
01-1100-General Fund- City Council 1,960.00 9.384% $ 10,295 $ 10,295 $ 10,295 01-1200-General Fund- City Manager 489.60 2.344% $ 2,572 $ 2,572 $ 2,572 01-1300-General Fund- City Clerk - General Ops / Functions 305.28 1.462% $ 1,603 $ 1,603 $ 1,603 01-1320-General Fund- Human Resources 141.12 0.676% $ 741 $ 741 $ 741 01-1330-General Fund- Risk Management 144.00 0.689% $ 756 $ 756 $ 756 01-2000-General Fund- Finance 941.76 4.509% $ 4,947 $ 4,947 $ 338 $ 5,285 01-2100-General Fund- Information Technology 100.80 0.483% $ 529 $ 529 $ 36 $ 566 01-5100-General Fund- Public Works Department 4,822.00 23.086% $ 25,327 $ 25,327 $ 1,733 $ 27,060 01-1310 - General Fund - Mobile Home Rent Control 37.44 0.179% $ 197 $ 197 $ 13 $ 210 01-3000 - General Fund - Community Development 960.00 4.596% $ 5,042 $ 5,042 $ 345 $ 5,387 01-3300 - General Fund - Engineering 667.00 3.193% $ 3,503 $ 3,503 $ 240 $ 3,743 01-4100 - General Fund - Police 333.50 1.597% $ 1,752 $ 1,752 $ 120 $ 1,872 01-4300 - General Fund - Fire Department 4,422.00 21.171% $ 23,226 $ 23,226 $ 1,589 $ 24,815 01-4900 - General Fund - Community Services Senior Center 3,042.50 14.566% $ 15,980 $ 15,980 $ 1,093 $ 17,074 19 - Library 2,520.00 12.065% $ 13,236 $ 13,236 $ 905 $ 14,142 Total 20,887.00 100.000% $109,707 $ - $109,707 $ 6,413 $ 116,120 .

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

Source of Allocation: Building Square Footage
FY24 FULL COST ALLOCATION REPORT
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ALLOCATION SUMMARY
01-1330-General Fund- Risk Management
01-1100-General Fund- City Council $ 601 $ 263 $ - $ 10,295 $ 11,158 01-1200-General Fund- City Manager $ 4,083 $ 1,787 $ - $ 2,572 $ 8,442 01-1300-General Fund- City Clerk - General Ops / Functions $ 2,546 $ 1,114 $ - $ 1,603 $ 5,264 01-1320-General Fund- Human Resources $ 1,177 $ 515 $ - $ 741 $ 2,433 01-1330-General Fund- Risk Management $ 1,201 $ 526 $ - $ 756 $ 2,483 01-2000-General Fund- Finance $ 8,371 $ 3,664 $ - $ 5,285 $ 17,319 01-2100-General Fund- Information Technology $ 896 $ 392 $ - $ 566 $ 1,854 01-5100-General Fund- Public Works Department $ 3,712 $ 1,625 $ 18,335 $ 27,060 $ 50,731 01-1310 - General Fund - Mobile Home Rent Control $ 333 $ 146 $ - $ 210 $ 689 01-3000 - General Fund - Community Development $ 7,808 $ 3,417 $ - $ 5,387 $ 16,612 01-3300 - General Fund - Engineering $ - $ - $ - $ 3,743 $ 3,743 01-4100 - General Fund - Police $ - $ - $ - $ 1,872 $ 1,872 01-4300 - General Fund - Fire Department $ 53,757 $ 23,527 $ - $ 24,815 $102,099 01-4900 - General Fund - Community Services Senior Center $ 512 $ 224 $ - $ 17,074 $ 17,810 19 - Library $ - $ - $ - $ 14,142 $ 14,142
24 - Gas Tax $ 3,968 $ 1,737 $ - $ - $ 5,704
28 - Landscape, Lighting & Maintenance $ 1,920 $ 840 $ - $ - $ 2,760 55 - CFD 2012-1B Maintenance Singleton Heights $ 512 $ 224 $ - $ - $ 736 56 - CFD 2013-1 Maintenance JP Ranch $ 256 $ 112 $ - $ - $ 368 57 - CFD 2018-1 Maintenance Summerwind Ranch $ 512 $ 224 $ - $ - $ 736 Total $ 92,163 $ 40,336 $ 18,335 $ 116,120 $266,954
Risk
Administration
Workers
Compensation
General
Liability
Property
Insurance Total
FY24 FULL COST ALLOCATION REPORT
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7 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 / Department7. • Litigation – represents costs associated representing the City in all legal matters. These costs are not in direct support of a City Department, as such, they are not allocated.

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. 7 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.

FY24 FULL COST ALLOCATION REPORT
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CITY ATTORNEY
Legal Support
2 Yr Avg # of Legal
Hours Billed
Litigation
Not Allocated
FY24 FULL COST ALLOCATION REPORT
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COSTS TO BE ALLOCATED
01-1400-General Fund- City Attorney
First Second
Allocation Allocation Total
Departmental Expenditures $ 185,000 $ 185,000
Total Deductions $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 5,255 $ 23 $ 5,277 01-1200-General Fund- City Manager $ 9,212 $ 1,135 $ 10,347 01-1400-General Fund- City Attorney $ 13,255 $ 13,255
01-2000-General Fund- Finance $ 5,685 $ 5,685
Total Incoming Costs $ 14,467 $ 20,098 $ 34,564
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 199,467 $ 20,098 $ 219,564 FY24 FULL COST ALLOCATION REPORT
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DEPARTMENTAL EXPENSE DETAIL
01-1400-General Fund- City Attorney
Distribution Percentage 90.00% 10.00%
Expense Type Expense ($)
Personnel
Subtotal Personnel Cost $ - $ - $ -
Operating Services & Supplies
Legal Services $ 185,000 S $ 166,500 $ 18,500
Subtotal Operating Cost $ 185,000 $ 166,500 $ 18,500
DEPARTMENTAL EXPENDITURES $ 185,000 $ 166,500 $ 18,500
Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ -
FUNCTIONAL COST $ 185,000 $ 166,500 $ 18,500
First Allocation
Incoming - All Others $ 14,467 $ 13,020 $ 1,447
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (19,947) $ - $ (19,947)
Subtotal of First Allocation $ 179,520 $ 179,520 $ -
Second Allocation
Incoming - All Others $ 20,098 $ 18,088 $ 2,010
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (2,010) $ - $ (2,010)
Subtotal of Second Allocation $ 18,088 $ 18,088 $ -
TOTAL ALLOCATED $ 197,608 $ 197,608 $ -
Spread
Method
Legal Support Litigation
FY24 FULL COST ALLOCATION REPORT
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01-1400-General Fund- City Attorney .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Legal Support .
.
01-1100-General Fund- City Council 91.33 13.583% $ 24,384 $ 24,384 $ 24,384 01-1200-General Fund- City Manager 37.37 5.557% $ 9,976 $ 9,976 $ 9,976 01-1300-General Fund- City Clerk - General Ops / Functions 6.07 0.902% $ 1,620 $ 1,620 $ 1,620 01-1320-General Fund- Human Resources 9.95 1.480% $ 2,656 $ 2,656 $ 2,656 01-1400-General Fund- City Attorney 49.65 7.384% $ 13,255 $ 13,255 $ 13,255 01-2000-General Fund- Finance 27.33 4.065% $ 7,297 $ 7,297 $ 1,034 $ 8,331 01-2100-General Fund- Information Technology 14.50 2.156% $ 3,871 $ 3,871 $ 549 $ 4,420 01-5100-General Fund- Public Works Department 45.48 6.764% $ 12,142 $ 12,142 $ 1,721 $ 13,863 01-3000 - General Fund - Community Development 239.56 35.626% $ 63,956 $ 63,956 $ 9,064 $ 73,021 01-3300 - General Fund - Engineering 58.73 8.735% $ 15,680 $ 15,680 $ 2,222 $ 17,903 01-4100 - General Fund - Police 1.15 0.171% $ 307 $ 307 $ 44 $ 351 01-4300 - General Fund - Fire Department 11.50 1.710% $ 3,070 $ 3,070 $ 435 $ 3,505 01-4900 - General Fund - Community Services Senior Center 0.65 0.097% $ 174 $ 174 $ 25 $ 198 13 - Insurance 3.10 0.461% $ 828 $ 828 $ 117 $ 945
19 - Library 1.00 0.149% $ 267 $ 267 $ 38 $ 305
27 - Housing Rehab. -Federal Grant 2.30 0.342% $ 614 $ 614 $ 87 $ 701 28 - Landscape, Lighting & Maintenance 0.60 0.089% $ 160 $ 160 $ 23 $ 183 36 - Traffic Improvement Fees 69.45 10.328% $ 18,541 $ 18,541 $ 2,628 $ 21,169 67 - Successor Agency 2.70 0.402% $ 721 $ 721 $ 102 $ 823 Total 672.42 100.000% $179,520 $- $179,520 $ 18,088 $ 197,608 .

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

Source of Allocation: Actual Legal Hours
FY24 FULL COST ALLOCATION REPORT
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ALLOCATION SUMMARY
01-1400-General Fund- City Attorney
01-1100-General Fund- City Council $ 24,384 $ 24,384
01-1200-General Fund- City Manager $ 9,976 $ 9,976
01-1300-General Fund- City Clerk - General Ops / Functions $ 1,620 $ 1,620 01-1320-General Fund- Human Resources $ 2,656 $ 2,656
01-1400-General Fund- City Attorney $ 13,255 $ 13,255
01-2000-General Fund- Finance $ 8,331 $ 8,331
01-2100-General Fund- Information Technology $ 4,420 $ 4,420 01-5100-General Fund- Public Works Department $ 13,863 $ 13,863 01-3000 - General Fund - Community Development $ 73,021 $ 73,021 01-3300 - General Fund - Engineering $ 17,903 $ 17,903
01-4100 - General Fund - Police $ 351 $ 351
01-4300 - General Fund - Fire Department $ 3,505 $ 3,505 01-4900 - General Fund - Community Services Senior Center $ 198 $ 198 13 - Insurance $ 945 $ 945
19 - Library $ 305 $ 305
27 - Housing Rehab. -Federal Grant $ 701 $ 701
28 - Landscape, Lighting & Maintenance $ 183 $ 183
36 - Traffic Improvement Fees $ 21,169 $ 21,169
67 - Successor Agency $ 823 $ 823
Total $ 197,608 $197,608
Total
Legal
Support
FY24 FULL COST ALLOCATION REPORT
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8 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 Departments8.
• 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 Departments9. • 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. 8 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. 9 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.

FY24 FULL COST ALLOCATION REPORT
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• Debt Management – represents costs associated overseeing and reporting on the City’s debt. These costs have been allocated equally to all CFD Funds10.
• 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. These costs are not in direct support of a City Department, as such, they are not allocated.

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

FY24 FULL COST ALLOCATION REPORT
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11 11 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
FY24 FULL COST ALLOCATION REPORT
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COSTS TO BE ALLOCATED
01-2000-General Fund- Finance
First Second
Allocation Allocation Total
Departmental Expenditures $ 409,631 $ 409,631
Total Deductions $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 7,027 $ 30 $ 7,058 01-1100-General Fund- City Council $ 10,323 $ 9,674 $ 19,997 01-1200-General Fund- City Manager $ 9,212 $ 1,135 $ 10,347 01-1300-General Fund- City Clerk - General Ops / Functions $ 20,281 $ 5,108 $ 25,388 01-1320-General Fund- Human Resources $ 8,416 $ 2,260 $ 10,675 01-1330-General Fund- Risk Management $ 16,239 $ 1,080 $ 17,319 01-1400-General Fund- City Attorney $ 7,297 $ 1,034 $ 8,331 01-2000-General Fund- Finance $ 54,919 $ 54,919
01-2100-General Fund- Information Technology $ 20,686 $ 20,686 01-5100-General Fund- Public Works Department $ 3,100 $ 3,100 Total Incoming Costs $ 78,794 $ 99,026 $ 177,820
Less: Costs Allocated Out $ 58,427
Total Cost Adjustments $ 58,427 $ 58,427
Total Costs to be Allocated $ 546,852 $ 99,026 $ 645,878 FY24 FULL COST ALLOCATION REPORT
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DEPARTMENTAL EXPENSE DETAIL
01-2000-General Fund- Finance
Expense Type Expense ($)
Personnel
Salaries $ 306,717 S $ 18,161 $ 42,843 $ 16,373 $ 49,429 $ 34,616 $ 48,658 $ 24,393 $ 11,376 $ 7,707 $ 33,169 $ 19,991 Benefits $ 86,856 S $ 5,143 $ 12,132 $ 4,637 $ 13,997 $ 9,803 $ 13,779 $ 6,908 $ 3,222 $ 2,183 $ 9,393 $ 5,661 Subtotal Personnel Cost $ 393,573 $ 23,304 $ 54,975 $ 21,010 $ 63,426 $ 44,419 $ 62,437 $ 31,301 $ 14,598 $ 9,890 $ 42,562 $ 25,652 Operating Services & Supplies
Operating Expenses $ 6,435 S $ 381 $ 899 $ 344 $ 1,037 $ 726 $ 1,021 $ 512 $ 239 $ 162 $ 696 $ 419 Professional Services $ 58,300 S $ 3,452 $ 8,144 $ 3,112 $ 9,395 $ 6,580 $ 9,249 $ 4,637 $ 2,162 $ 1,465 $ 6,305 $ 3,800 Other Contract Services $ 9,750 S $ 577 $ 1,362 $ 520 $ 1,571 $ 1,100 $ 1,547 $ 775 $ 362 $ 245 $ 1,054 $ 635 Less: Costs Allocated Out $ (58,427) S $ (3,459) $ (8,161) $ (3,119) $ (9,416) $ (6,594) $ (9,269) $ (4,647) $ (2,167) $ (1,468) $ (6,318) $ (3,808) Subtotal Operating Cost $ 16,058 $ 951 $ 2,243 $ 857 $ 2,588 $ 1,812 $ 2,547 $ 1,277 $ 596 $ 404 $ 1,737 $ 1,047 DEPARTMENTAL EXPENDITURES $ 409,631 $ 24,254 $ 57,218 $ 21,867 $ 66,014 $ 46,231 $ 64,984 $ 32,578 $ 15,194 $ 10,293 $ 44,299 $ 26,698 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Cost Adjustments
Less: Costs Allocated Out $ 58,427 S $ 3,459 $ 8,161 $ 3,119 $ 9,416 $ 6,594 $ 9,269 $ 4,647 $ 2,167 $ 1,468 $ 6,318 $ 3,808 Subtotal Cost Adjustments $ 58,427 $ 3,459 $ 8,161 $ 3,119 $ 9,416 $ 6,594 $ 9,269 $ 4,647 $ 2,167 $ 1,468 $ 6,318 $ 3,808 FUNCTIONAL COST $ 468,058 $ 27,714 $ 65,380 $ 24,986 $ 75,430 $ 52,825 $ 74,253 $ 37,225 $ 17,361 $ 11,762 $ 50,617 $ 30,507 First Allocation
Incoming - All Others $ 78,794 $ 4,665 $ 11,006 $ 4,206 $ 12,698 $ 8,893 $ 12,500 $ 6,267 $ 2,923 $ 1,980 $ 8,521 $ 5,136 Reallocate Admin Costs $ - $ (32,379) $ 4,808 $ 1,837 $ 5,547 $ 3,884 $ 5,460 $ 2,737 $ 1,277 $ 865 $ 3,722 $ 2,243 Unallocated Costs $ (37,885) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (37,885) Subtotal of First Allocation $ 508,967 $ 81,193 $ 31,029 $ 93,674 $ 65,602 $ 92,213 $ 46,229 $ 21,560 $ 14,606 $ 62,861 $ - Second Allocation
Incoming - All Others $ 99,026 $ 5,863 $ 13,832 $ 5,286 $ 15,958 $ 11,176 $ 15,710 $ 7,876 $ 3,673 $ 2,488 $ 10,709 $ 6,454 Reallocate Admin Costs $ 0 $ (5,863) $ 871 $ 333 $ 1,004 $ 703 $ 989 $ 496 $ 231 $ 157 $ 674 $ 406 Unallocated Costs $ (6,860) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (6,860) Subtotal of Second Allocation $ 92,165 $ 14,703 $ 5,619 $ 16,963 $ 11,879 $ 16,698 $ 8,371 $ 3,904 $ 2,645 $ 11,383 $ - TOTAL ALLOCATED $ 601,132 $ 95,896 $ 36,648 $ 110,637 $ 77,481 $ 108,911 $ 54,600 $ 25,464 $ 17,251 $ 74,244 $ - Financial
Reporting &
Audit
Journal
Entries
Debt
Management
Benefits
Administration
Grants Business
Licencing
Accounts
Receivable Spread
Method
General
Admin Budget Payroll Accounts Payable
FY24 FULL COST ALLOCATION REPORT
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01-2000-General Fund- Finance .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Budget .
.
01-8100-General Fund- Non-Departmental 1.00 2.439% $ 1,980 $ 1,980 $ 1,980 01-1100-General Fund- City Council 1.00 2.439% $ 1,980 $ 1,980 $ 1,980 01-1200-General Fund- City Manager 1.00 2.439% $ 1,980 $ 1,980 $ 1,980 01-1300-General Fund- City Clerk - General Ops / Functions 1.00 2.439% $ 1,980 $ 1,980 $ 1,980 01-1320-General Fund- Human Resources 1.00 2.439% $ 1,980 $ 1,980 $ 1,980 01-1330-General Fund- Risk Management 1.00 2.439% $ 1,980 $ 1,980 $ 1,980 01-1400-General Fund- City Attorney 1.00 2.439% $ 1,980 $ 1,980 $ 1,980 01-2000-General Fund- Finance 1.00 2.439% $ 1,980 $ 1,980 $ 1,980 01-2100-General Fund- Information Technology 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 01-5100-General Fund- Public Works Department 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 01-1310 - General Fund - Mobile Home Rent Control 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 01-3000 - General Fund - Community Development 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 01-3300 - General Fund - Engineering 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 01-4000 - General Fund - Citizens on Patrol 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 01-4300 - General Fund - Fire Department 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 01-4900 - General Fund - Community Services Senior Center 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 12 - Special Deposits 0.50 1.220% $ 990 $ 990 $ 223 $ 1,213 13 - Insurance 0.50 1.220% $ 990 $ 990 $ 223 $ 1,213
14 - Supplemental Law Enforcement Safety 0.50 1.220% $ 990 $ 990 $ 223 $ 1,213 16 - Capital Project Including ARPA 0.50 1.220% $ 990 $ 990 $ 223 $ 1,213 19 - Library 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426
21 - Air Quality Management District 0.50 1.220% $ 990 $ 990 $ 223 $ 1,213 22 - Road Maintenance and Rehabilitation Account 0.50 1.220% $ 990 $ 990 $ 223 $ 1,213 24 - Gas Tax 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426
25 - Measure A 0.50 1.220% $ 990 $ 990 $ 223 $ 1,213
26 - Housing Rehab. -State Grant 0.50 1.220% $ 990 $ 990 $ 223 $ 1,213 27 - Housing Rehab. -Federal Grant 0.50 1.220% $ 990 $ 990 $ 223 $ 1,213 28 - Landscape, Lighting & Maintenance 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 31 - Fire Facilities Fees 0.50 1.220% $ 990 $ 990 $ 223 $ 1,213 32 - Flood Control and Drainage Fees 0.50 1.220% $ 990 $ 990 $ 223 $ 1,213 33 - Administration Facilities Fees 0.50 1.220% $ 990 $ 990 $ 223 $ 1,213 34 - Library Facilities Fees 0.50 1.220% $ 990 $ 990 $ 223 $ 1,213 35 - Law Enforcement Facilities Fees 0.50 1.220% $ 990 $ 990 $ 223 $ 1,213 36 - Traffic Improvement Fees 0.50 1.220% $ 990 $ 990 $ 223 $ 1,213 39 - Park Improvement Fees 0.50 1.220% $ 990 $ 990 $ 223 $ 1,213 42 - Multi-Species Habitat Conservation Program 0.50 1.220% $ 990 $ 990 $ 223 $ 1,213 47 - CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 FY24 FULL COST ALLOCATION REPORT
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01-2000-General Fund- Finance .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 49 - CFD 2012-1 Facilities IA2 Singleton Heights 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 51 - CFD Public Services 1 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 52 - CFD 2013-1 Facilities Improvement Area 1 JP Ranch 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 53 - CFD 2012-1 Facilities IA1 Singleton Heights 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 54 - CFD 2013-1 Facilities Improvement Area 3 JP Ranch 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 55 - CFD 2012-1B Maintenance Singleton Heights 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 56 - CFD 2013-1 Maintenance JP Ranch 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 57 - CFD 2018-1 Maintenance Summerwind Ranch 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 59 - CFD 2013-1 Facilities IA2 JP Ranch 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 67 - Successor Agency 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 71 - California Recycling Grant 0.50 1.220% $ 990 $ 990 $ 223 $ 1,213 75 - Vehicle Fund 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 76 - Information Technology Fund 1.00 2.439% $ 1,980 $ 1,980 $ 446 $ 2,426 Total 41.00 100.000% $ 81,193 $ - $ 81,193 $ 14,703 $ 95,896 .

Allocation Basis: Equal to All Funds / Dept
.

FY24 FULL COST ALLOCATION REPORT
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01-2000-General Fund- Finance .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Payroll .
.
01-1100-General Fund- City Council 0.25 0.690% $ 214 $ 214 $ 214 01-1200-General Fund- City Manager 1.70 4.690% $ 1,455 $ 1,455 $ 1,455 01-1300-General Fund- City Clerk - General Ops / Functions 1.06 2.924% $ 907 $ 907 $ 907 01-1320-General Fund- Human Resources 0.49 1.352% $ 419 $ 419 $ 419 01-1330-General Fund- Risk Management 0.50 1.379% $ 428 $ 428 $ 428 01-2000-General Fund- Finance 3.27 9.021% $ 2,799 $ 2,799 $ 2,799 01-2100-General Fund- Information Technology 0.35 0.966% $ 300 $ 300 $ 68 $ 367 01-5100-General Fund- Public Works Department 1.45 4.000% $ 1,241 $ 1,241 $ 281 $ 1,522 01-1310 - General Fund - Mobile Home Rent Control 0.13 0.359% $ 111 $ 111 $ 25 $ 136 01-3000 - General Fund - Community Development 3.05 8.414% $ 2,611 $ 2,611 $ 591 $ 3,202 01-4300 - General Fund - Fire Department 21.00 57.931% $ 17,975 $ 17,975 $ 4,072 $ 22,047 01-4900 - General Fund - Community Services Senior Center 0.20 0.552% $ 171 $ 171 $ 39 $ 210 24 - Gas Tax 1.55 4.276% $ 1,327 $ 1,327 $ 301 $ 1,627
28 - Landscape, Lighting & Maintenance 0.75 2.069% $ 642 $ 642 $ 145 $ 787 55 - CFD 2012-1B Maintenance Singleton Heights 0.20 0.552% $ 171 $ 171 $ 39 $ 210 56 - CFD 2013-1 Maintenance JP Ranch 0.10 0.276% $ 86 $ 86 $ 19 $ 105 57 - CFD 2018-1 Maintenance Summerwind Ranch 0.20 0.552% $ 171 $ 171 $ 39 $ 210 Total 36.25 100.000% $ 31,029 $ - $ 31,029 $ 5,619 $ 36,648 .

Allocation Basis: # of FTE per Fund / Dept
.

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01-2000-General Fund- Finance .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Accounts Payable .
.
01-8100-General Fund- Non-Departmental 266.00 5.821% $ 5,452 $ 5,452 $ 5,452 01-1100-General Fund- City Council 96.00 2.101% $ 1,968 $ 1,968 $ 1,968 01-1200-General Fund- City Manager 33.00 0.722% $ 676 $ 676 $ 676 01-1300-General Fund- City Clerk - General Ops / Functions 55.00 1.204% $ 1,127 $ 1,127 $ 1,127 01-1320-General Fund- Human Resources 244.00 5.339% $ 5,001 $ 5,001 $ 5,001 01-1330-General Fund- Risk Management 14.00 0.306% $ 287 $ 287 $ 287 01-1400-General Fund- City Attorney 66.00 1.444% $ 1,353 $ 1,353 $ 1,353 01-2000-General Fund- Finance 71.00 1.554% $ 1,455 $ 1,455 $ 1,455 01-2100-General Fund- Information Technology 133.00 2.910% $ 2,726 $ 2,726 $ 606 $ 3,332 01-5100-General Fund- Public Works Department 281.00 6.149% $ 5,760 $ 5,760 $ 1,280 $ 7,039 01-3000 - General Fund - Community Development 579.00 12.670% $ 11,868 $ 11,868 $ 2,637 $ 14,505 01-3300 - General Fund - Engineering 87.00 1.904% $ 1,783 $ 1,783 $ 396 $ 2,179 01-4000 - General Fund - Citizens on Patrol 18.00 0.394% $ 369 $ 369 $ 82 $ 451 01-4100 - General Fund - Police 117.00 2.560% $ 2,398 $ 2,398 $ 533 $ 2,931 01-4200 - General Fund - Animal Control 5.00 0.109% $ 102 $ 102 $ 23 $ 125 01-4300 - General Fund - Fire Department 1,552.00 33.961% $ 31,812 $ 31,812 $ 7,067 $ 38,880 01-4900 - General Fund - Community Services Senior Center 115.00 2.516% $ 2,357 $ 2,357 $ 524 $ 2,881 12 - Special Deposits 1.00 0.022% $ 20 $ 20 $ 5 $ 25
13 - Insurance 7.00 0.153% $ 143 $ 143 $ 32 $ 175
14 - Supplemental Law Enforcement Safety 23.00 0.503% $ 471 $ 471 $ 105 $ 576 16 - Capital Project Including ARPA 11.00 0.241% $ 225 $ 225 $ 50 $ 276 18 - Planning Grants 7.00 0.153% $ 143 $ 143 $ 32 $ 175 19 - Library 54.00 1.182% $ 1,107 $ 1,107 $ 246 $ 1,353 20 - ADA CIP Projects 9.00 0.197% $ 184 $ 184 $ 41 $ 225 21 - Air Quality Management District 1.00 0.022% $ 20 $ 20 $ 5 $ 25 24 - Gas Tax 100.00 2.188% $ 2,050 $ 2,050 $ 455 $ 2,505 25 - Measure A 2.00 0.044% $ 41 $ 41 $ 9 $ 50
26 - Housing Rehab. -State Grant 5.00 0.109% $ 102 $ 102 $ 23 $ 125 27 - Housing Rehab. -Federal Grant 4.00 0.088% $ 82 $ 82 $ 18 $ 100 28 - Landscape, Lighting & Maintenance 100.00 2.188% $ 2,050 $ 2,050 $ 455 $ 2,505 31 - Fire Facilities Fees 2.00 0.044% $ 41 $ 41 $ 9 $ 50 32 - Flood Control and Drainage Fees 13.00 0.284% $ 266 $ 266 $ 59 $ 326 33 - Administration Facilities Fees 22.00 0.481% $ 451 $ 451 $ 100 $ 551 36 - Traffic Improvement Fees 178.00 3.895% $ 3,649 $ 3,649 $ 811 $ 4,459 39 - Park Improvement Fees 16.00 0.350% $ 328 $ 328 $ 73 $ 401 42 - Multi-Species Habitat Conservation Program 3.00 0.066% $ 61 $ 61 $ 14 $ 75 47 - CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch 14.00 0.306% $ 287 $ 287 $ 64 $ 351 FY24 FULL COST ALLOCATION REPORT
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01-2000-General Fund- Finance .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 49 - CFD 2012-1 Facilities IA2 Singleton Heights 15.00 0.328% $ 307 $ 307 $ 68 $ 376 51 - CFD Public Services 1 8.00 0.175% $ 164 $ 164 $ 36 $ 200 52 - CFD 2013-1 Facilities Improvement Area 1 JP Ranch 13.00 0.284% $ 266 $ 266 $ 59 $ 326 53 - CFD 2012-1 Facilities IA1 Singleton Heights 14.00 0.306% $ 287 $ 287 $ 64 $ 351 54 - CFD 2013-1 Facilities Improvement Area 3 JP Ranch 14.00 0.306% $ 287 $ 287 $ 64 $ 351 55 - CFD 2012-1B Maintenance Singleton Heights 101.00 2.210% $ 2,070 $ 2,070 $ 460 $ 2,530 56 - CFD 2013-1 Maintenance JP Ranch 72.00 1.575% $ 1,476 $ 1,476 $ 328 $ 1,804 57 - CFD 2018-1 Maintenance Summerwind Ranch 9.00 0.197% $ 184 $ 184 $ 41 $ 225 59 - CFD 2013-1 Facilities IA2 JP Ranch 12.00 0.263% $ 246 $ 246 $ 55 $ 301 67 - Successor Agency 8.00 0.175% $ 164 $ 164 $ 36 $ 200 Total 4,570.00 100.000% $ 93,674 $ - $ 93,674 $ 16,963 $110,637 .

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

Source of Allocation: AP Transaction Report
FY24 FULL COST ALLOCATION REPORT
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01-2000-General Fund- Finance .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Accounts Receivable .
.
01-1300-General Fund- City Clerk - General Ops / Functions 147.00 3.366% $ 2,208 $ 2,208 $ 2,208 01-2000-General Fund- Finance 1,662.00 38.058% $ 24,967 $ 24,967 $ 24,967 01-5100-General Fund- Public Works Department 5.00 0.114% $ 75 $ 75 $ 23 $ 98 01-3000 - General Fund - Community Development 1,722.00 39.432% $ 25,868 $ 25,868 $ 7,997 $ 33,865 01-3300 - General Fund - Engineering 164.00 3.755% $ 2,464 $ 2,464 $ 762 $ 3,225 01-4100 - General Fund - Police 50.00 1.145% $ 751 $ 751 $ 232 $ 983 01-4300 - General Fund - Fire Department 241.00 5.519% $ 3,620 $ 3,620 $ 1,119 $ 4,740 12 - Special Deposits 2.00 0.046% $ 30 $ 30 $ 9 $ 39
13 - Insurance 5.00 0.114% $ 75 $ 75 $ 23 $ 98
14 - Supplemental Law Enforcement Safety 11.00 0.252% $ 165 $ 165 $ 51 $ 216 16 - Capital Project Including ARPA 3.00 0.069% $ 45 $ 45 $ 14 $ 59 18 - Planning Grants 37.00 0.847% $ 556 $ 556 $ 172 $ 728 20 - ADA CIP Projects 6.00 0.137% $ 90 $ 90 $ 28 $ 118
21 - Air Quality Management District 5.00 0.114% $ 75 $ 75 $ 23 $ 98 22 - Road Maintenance and Rehabilitation Account 15.00 0.343% $ 225 $ 225 $ 70 $ 295 24 - Gas Tax 58.00 1.328% $ 871 $ 871 $ 269 $ 1,141
25 - Measure A 17.00 0.389% $ 255 $ 255 $ 79 $ 334
26 - Housing Rehab. -State Grant 2.00 0.046% $ 30 $ 30 $ 9 $ 39 27 - Housing Rehab. -Federal Grant 3.00 0.069% $ 45 $ 45 $ 14 $ 59 28 - Landscape, Lighting & Maintenance 8.00 0.183% $ 120 $ 120 $ 37 $ 157 31 - Fire Facilities Fees 4.00 0.092% $ 60 $ 60 $ 19 $ 79 32 - Flood Control and Drainage Fees 5.00 0.114% $ 75 $ 75 $ 23 $ 98 33 - Administration Facilities Fees 4.00 0.092% $ 60 $ 60 $ 19 $ 79 34 - Library Facilities Fees 2.00 0.046% $ 30 $ 30 $ 9 $ 39 35 - Law Enforcement Facilities Fees 4.00 0.092% $ 60 $ 60 $ 19 $ 79 36 - Traffic Improvement Fees 37.00 0.847% $ 556 $ 556 $ 172 $ 728 39 - Park Improvement Fees 2.00 0.046% $ 30 $ 30 $ 9 $ 39 42 - Multi-Species Habitat Conservation Program 3.00 0.069% $ 45 $ 45 $ 14 $ 59 47 - CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch 18.00 0.412% $ 270 $ 270 $ 84 $ 354 49 - CFD 2012-1 Facilities IA2 Singleton Heights 16.00 0.366% $ 240 $ 240 $ 74 $ 315 51 - CFD Public Services 1 8.00 0.183% $ 120 $ 120 $ 37 $ 157 52 - CFD 2013-1 Facilities Improvement Area 1 JP Ranch 16.00 0.366% $ 240 $ 240 $ 74 $ 315 53 - CFD 2012-1 Facilities IA1 Singleton Heights 16.00 0.366% $ 240 $ 240 $ 74 $ 315 54 - CFD 2013-1 Facilities Improvement Area 3 JP Ranch 15.00 0.343% $ 225 $ 225 $ 70 $ 295 55 - CFD 2012-1B Maintenance Singleton Heights 7.00 0.160% $ 105 $ 105 $ 33 $ 138 56 - CFD 2013-1 Maintenance JP Ranch 8.00 0.183% $ 120 $ 120 $ 37 $ 157 57 - CFD 2018-1 Maintenance Summerwind Ranch 8.00 0.183% $ 120 $ 120 $ 37 $ 157 FY24 FULL COST ALLOCATION REPORT
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01-2000-General Fund- Finance .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 59 - CFD 2013-1 Facilities IA2 JP Ranch 16.00 0.366% $ 240 $ 240 $ 74 $ 315 67 - Successor Agency 12.00 0.275% $ 180 $ 180 $ 56 $ 236 71 - California Recycling Grant 3.00 0.069% $ 45 $ 45 $ 14 $ 59 Total 4,367.00 100.000% $ 65,602 $ - $ 65,602 $ 11,879 $ 77,481 .

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

Source of Allocation: Cash Receipts
FY24 FULL COST ALLOCATION REPORT
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01-2000-General Fund- Finance .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Financial Reporting & Audit .
.
01-8100-General Fund- Non-Departmental 1.00 2.381% $ 2,196 $ 2,196 $ 2,196 01-1100-General Fund- City Council 1.00 2.381% $ 2,196 $ 2,196 $ 2,196 01-1200-General Fund- City Manager 1.00 2.381% $ 2,196 $ 2,196 $ 2,196 01-1300-General Fund- City Clerk - General Ops / Functions 1.00 2.381% $ 2,196 $ 2,196 $ 2,196 01-1320-General Fund- Human Resources 1.00 2.381% $ 2,196 $ 2,196 $ 2,196 01-1330-General Fund- Risk Management 1.00 2.381% $ 2,196 $ 2,196 $ 2,196 01-1400-General Fund- City Attorney 1.00 2.381% $ 2,196 $ 2,196 $ 2,196 01-2000-General Fund- Finance 1.00 2.381% $ 2,196 $ 2,196 $ 2,196 01-2100-General Fund- Information Technology 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 01-5100-General Fund- Public Works Department 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 01-1310 - General Fund - Mobile Home Rent Control 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 01-3000 - General Fund - Community Development 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 01-3300 - General Fund - Engineering 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 01-4000 - General Fund - Citizens on Patrol 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 01-4100 - General Fund - Police 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 01-4300 - General Fund - Fire Department 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 01-4900 - General Fund - Community Services Senior Center 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 12 - Special Deposits 0.50 1.190% $ 1,098 $ 1,098 $ 246 $ 1,343 13 - Insurance 0.50 1.190% $ 1,098 $ 1,098 $ 246 $ 1,343 14 - Supplemental Law Enforcement Safety 0.50 1.190% $ 1,098 $ 1,098 $ 246 $ 1,343 16 - Capital Project Including ARPA 0.50 1.190% $ 1,098 $ 1,098 $ 246 $ 1,343 19 - Library 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687
21 - Air Quality Management District 0.50 1.190% $ 1,098 $ 1,098 $ 246 $ 1,343 22 - Road Maintenance and Rehabilitation Account 0.50 1.190% $ 1,098 $ 1,098 $ 246 $ 1,343 24 - Gas Tax 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687
25 - Measure A 0.50 1.190% $ 1,098 $ 1,098 $ 246 $ 1,343 26 - Housing Rehab. -State Grant 0.50 1.190% $ 1,098 $ 1,098 $ 246 $ 1,343 27 - Housing Rehab. -Federal Grant 0.50 1.190% $ 1,098 $ 1,098 $ 246 $ 1,343 28 - Landscape, Lighting & Maintenance 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 31 - Fire Facilities Fees 0.50 1.190% $ 1,098 $ 1,098 $ 246 $ 1,343 32 - Flood Control and Drainage Fees 0.50 1.190% $ 1,098 $ 1,098 $ 246 $ 1,343 33 - Administration Facilities Fees 0.50 1.190% $ 1,098 $ 1,098 $ 246 $ 1,343 34 - Library Facilities Fees 0.50 1.190% $ 1,098 $ 1,098 $ 246 $ 1,343 35 - Law Enforcement Facilities Fees 0.50 1.190% $ 1,098 $ 1,098 $ 246 $ 1,343 36 - Traffic Improvement Fees 0.50 1.190% $ 1,098 $ 1,098 $ 246 $ 1,343 39 - Park Improvement Fees 0.50 1.190% $ 1,098 $ 1,098 $ 246 $ 1,343 42 - Multi-Species Habitat Conservation Program 0.50 1.190% $ 1,098 $ 1,098 $ 246 $ 1,343 FY24 FULL COST ALLOCATION REPORT
____________________________________________________________________________________________________________________________________________________________

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01-2000-General Fund- Finance .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 47 - CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 49 - CFD 2012-1 Facilities IA2 Singleton Heights 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 51 - CFD Public Services 1 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 52 - CFD 2013-1 Facilities Improvement Area 1 JP Ranch 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 53 - CFD 2012-1 Facilities IA1 Singleton Heights 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 54 - CFD 2013-1 Facilities Improvement Area 3 JP Ranch 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 55 - CFD 2012-1B Maintenance Singleton Heights 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 56 - CFD 2013-1 Maintenance JP Ranch 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 57 - CFD 2018-1 Maintenance Summerwind Ranch 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 59 - CFD 2013-1 Facilities IA2 JP Ranch 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 67 - Successor Agency 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 71 - California Recycling Grant 0.50 1.190% $ 1,098 $ 1,098 $ 246 $ 1,343 75 - Vehicle Fund 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 76 - Information Technology Fund 1.00 2.381% $ 2,196 $ 2,196 $ 491 $ 2,687 Total 42.00 100.000% $ 92,213 $ - $ 92,213 $ 16,698 $108,911 .

Allocation Basis: Equal to All Funds / Dept
.

FY24 FULL COST ALLOCATION REPORT
____________________________________________________________________________________________________________________________________________________________

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01-2000-General Fund- Finance .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Journal Entries .
.
01-8100-General Fund- Non-Departmental 307.00 1.646% $ 761 $ 761 $ 761 01-1100-General Fund- City Council 122.00 0.654% $ 302 $ 302 $ 302 01-1200-General Fund- City Manager 56.00 0.300% $ 139 $ 139 $ 139 01-1300-General Fund- City Clerk - General Ops / Functions 214.00 1.147% $ 530 $ 530 $ 530 01-1320-General Fund- Human Resources 396.00 2.123% $ 981 $ 981 $ 981 01-1330-General Fund- Risk Management 22.00 0.118% $ 55 $ 55 $ 55 01-1400-General Fund- City Attorney 63.00 0.338% $ 156 $ 156 $ 156 01-2000-General Fund- Finance 8,153.00 43.704% $ 20,204 $ 20,204 $ 20,204 01-2100-General Fund- Information Technology 148.00 0.793% $ 367 $ 367 $ 133 $ 500 01-5100-General Fund- Public Works Department 290.00 1.555% $ 719 $ 719 $ 260 $ 979 01-1310 - General Fund - Mobile Home Rent Control 6.00 0.032% $ 15 $ 15 $ 5 $ 20 01-3000 - General Fund - Community Development 3,098.00 16.607% $ 7,677 $ 7,677 $ 2,782 $ 10,459 01-3300 - General Fund - Engineering 108.00 0.579% $ 268 $ 268 $ 97 $ 365 01-4000 - General Fund - Citizens on Patrol 17.00 0.091% $ 42 $ 42 $ 15 $ 57 01-4100 - General Fund - Police 130.00 0.697% $ 322 $ 322 $ 117 $ 439 01-4200 - General Fund - Animal Control 3.00 0.016% $ 7 $ 7 $ 3 $ 10 01-4300 - General Fund - Fire Department 1,907.00 10.222% $ 4,726 $ 4,726 $ 1,712 $ 6,438 01-4900 - General Fund - Community Services Senior Center 132.00 0.708% $ 327 $ 327 $ 119 $ 446 12 - Special Deposits 8.00 0.043% $ 20 $ 20 $ 7 $ 27
13 - Insurance 44.00 0.236% $ 109 $ 109 $ 40 $ 149
14 - Supplemental Law Enforcement Safety 90.00 0.482% $ 223 $ 223 $ 81 $ 304 16 - Capital Project Including ARPA 54.00 0.289% $ 134 $ 134 $ 48 $ 182 18 - Planning Grants 43.00 0.231% $ 107 $ 107 $ 39 $ 145 19 - Library 268.00 1.437% $ 664 $ 664 $ 241 $ 905
20 - ADA CIP Projects 49.00 0.263% $ 121 $ 121 $ 44 $ 165 21 - Air Quality Management District 22.00 0.118% $ 55 $ 55 $ 20 $ 74 22 - Road Maintenance and Rehabilitation Account 34.00 0.182% $ 84 $ 84 $ 31 $ 115 24 - Gas Tax 372.00 1.994% $ 922 $ 922 $ 334 $ 1,256
25 - Measure A 49.00 0.263% $ 121 $ 121 $ 44 $ 165
26 - Housing Rehab. -State Grant 26.00 0.139% $ 64 $ 64 $ 23 $ 88 27 - Housing Rehab. -Federal Grant 18.00 0.096% $ 45 $ 45 $ 16 $ 61 28 - Landscape, Lighting & Maintenance 289.00 1.549% $ 716 $ 716 $ 260 $ 976 31 - Fire Facilities Fees 20.00 0.107% $ 50 $ 50 $ 18 $ 68 32 - Flood Control and Drainage Fees 60.00 0.322% $ 149 $ 149 $ 54 $ 203 33 - Administration Facilities Fees 107.00 0.574% $ 265 $ 265 $ 96 $ 361 34 - Library Facilities Fees 10.00 0.054% $ 25 $ 25 $ 9 $ 34 35 - Law Enforcement Facilities Fees 14.00 0.075% $ 35 $ 35 $ 13 $ 47 FY24 FULL COST ALLOCATION REPORT
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01-2000-General Fund- Finance .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 36 - Traffic Improvement Fees 507.00 2.718% $ 1,256 $ 1,256 $ 455 $ 1,712 39 - Park Improvement Fees 97.00 0.520% $ 240 $ 240 $ 87 $ 327 42 - Multi-Species Habitat Conservation Program 20.00 0.107% $ 50 $ 50 $ 18 $ 68 47 - CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch 93.00 0.499% $ 230 $ 230 $ 84 $ 314 49 - CFD 2012-1 Facilities IA2 Singleton Heights 87.00 0.466% $ 216 $ 216 $ 78 $ 294 51 - CFD Public Services 1 42.00 0.225% $ 104 $ 104 $ 38 $ 142 52 - CFD 2013-1 Facilities Improvement Area 1 JP Ranch 83.00 0.445% $ 206 $ 206 $ 75 $ 280 53 - CFD 2012-1 Facilities IA1 Singleton Heights 83.00 0.445% $ 206 $ 206 $ 75 $ 280 54 - CFD 2013-1 Facilities Improvement Area 3 JP Ranch 83.00 0.445% $ 206 $ 206 $ 75 $ 280 55 - CFD 2012-1B Maintenance Singleton Heights 341.00 1.828% $ 845 $ 845 $ 306 $ 1,151 56 - CFD 2013-1 Maintenance JP Ranch 251.00 1.345% $ 622 $ 622 $ 225 $ 847 57 - CFD 2018-1 Maintenance Summerwind Ranch 53.00 0.284% $ 131 $ 131 $ 48 $ 179 59 - CFD 2013-1 Facilities IA2 JP Ranch 81.00 0.434% $ 201 $ 201 $ 73 $ 273 67 - Successor Agency 79.00 0.423% $ 196 $ 196 $ 71 $ 267 71 - California Recycling Grant 6.00 0.032% $ 15 $ 15 $ 5 $ 20 Total 18,655.00 100.000% $ 46,229 $ - $ 46,229 $ 8,371 $ 54,600 .

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

Source of Allocation: Journal Entry Report
FY24 FULL COST ALLOCATION REPORT
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01-2000-General Fund- Finance .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Debt Management .
.
47 - CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch 1.00 14.286% $ 3,080 $ 3,080 $ 558 $ 3,638 49 - CFD 2012-1 Facilities IA2 Singleton Heights 1.00 14.286% $ 3,080 $ 3,080 $ 558 $ 3,638 51 - CFD Public Services 1 1.00 14.286% $ 3,080 $ 3,080 $ 558 $ 3,638 52 - CFD 2013-1 Facilities Improvement Area 1 JP Ranch 1.00 14.286% $ 3,080 $ 3,080 $ 558 $ 3,638 53 - CFD 2012-1 Facilities IA1 Singleton Heights 1.00 14.286% $ 3,080 $ 3,080 $ 558 $ 3,638 54 - CFD 2013-1 Facilities Improvement Area 3 JP Ranch 1.00 14.286% $ 3,080 $ 3,080 $ 558 $ 3,638 59 - CFD 2013-1 Facilities IA2 JP Ranch 1.00 14.286% $ 3,080 $ 3,080 $ 558 $ 3,638 Total 7.00 100.000% $ 21,560 $ - $ 21,560 $ 3,904 $ 25,464 .

Allocation Basis: Equal to All CFD Funds
.

FY24 FULL COST ALLOCATION REPORT
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01-2000-General Fund- Finance .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Benefits Administration .
.
01-1100-General Fund- City Council 0.25 0.690% $ 101 $ 101 $ 101 01-1200-General Fund- City Manager 1.70 4.690% $ 685 $ 685 $ 685 01-1300-General Fund- City Clerk - General Ops / Functions 1.06 2.924% $ 427 $ 427 $ 427 01-1320-General Fund- Human Resources 0.49 1.352% $ 197 $ 197 $ 197 01-1330-General Fund- Risk Management 0.50 1.379% $ 201 $ 201 $ 201 01-2000-General Fund- Finance 3.27 9.021% $ 1,318 $ 1,318 $ 1,318 01-2100-General Fund- Information Technology 0.35 0.966% $ 141 $ 141 $ 32 $ 173 01-5100-General Fund- Public Works Department 1.45 4.000% $ 584 $ 584 $ 132 $ 717 01-1310 - General Fund - Mobile Home Rent Control 0.13 0.359% $ 52 $ 52 $ 12 $ 64 01-3000 - General Fund - Community Development 3.05 8.414% $ 1,229 $ 1,229 $ 278 $ 1,507 01-4300 - General Fund - Fire Department 21.00 57.931% $ 8,462 $ 8,462 $ 1,917 $ 10,378 01-4900 - General Fund - Community Services Senior Center 0.20 0.552% $ 81 $ 81 $ 18 $ 99 24 - Gas Tax 1.55 4.276% $ 625 $ 625 $ 141 $ 766
28 - Landscape, Lighting & Maintenance 0.75 2.069% $ 302 $ 302 $ 68 $ 371 55 - CFD 2012-1B Maintenance Singleton Heights 0.20 0.552% $ 81 $ 81 $ 18 $ 99 56 - CFD 2013-1 Maintenance JP Ranch 0.10 0.276% $ 40 $ 40 $ 9 $ 49 57 - CFD 2018-1 Maintenance Summerwind Ranch 0.20 0.552% $ 81 $ 81 $ 18 $ 99 Total 36.25 100.000% $ 14,606 $ - $ 14,606 $ 2,645 $ 17,251 .

Allocation Basis: # of FTE per Fund / Dept
.

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01-2000-General Fund- Finance .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Grants .
.
01-1200-General Fund- City Manager 1.00 5.405% $ 3,398 $ 3,398 $ 3,398 01-3000 - General Fund - Community Development 1.00 5.405% $ 3,398 $ 3,398 $ 650 $ 4,048 01-4100 - General Fund - Police 1.00 5.405% $ 3,398 $ 3,398 $ 650 $ 4,048 01-4200 - General Fund - Animal Control 1.00 5.405% $ 3,398 $ 3,398 $ 650 $ 4,048 01-4300 - General Fund - Fire Department 2.50 13.514% $ 8,495 $ 8,495 $ 1,626 $ 10,121 16 - Capital Project Including ARPA 1.00 5.405% $ 3,398 $ 3,398 $ 650 $ 4,048 18 - Planning Grants 2.00 10.811% $ 6,796 $ 6,796 $ 1,301 $ 8,097 20 - ADA CIP Projects 1.00 5.405% $ 3,398 $ 3,398 $ 650 $ 4,048 26 - Housing Rehab. -State Grant 1.00 5.405% $ 3,398 $ 3,398 $ 650 $ 4,048 27 - Housing Rehab. -Federal Grant 1.00 5.405% $ 3,398 $ 3,398 $ 650 $ 4,048 32 - Flood Control and Drainage Fees 2.00 10.811% $ 6,796 $ 6,796 $ 1,301 $ 8,097 36 - Traffic Improvement Fees 2.00 10.811% $ 6,796 $ 6,796 $ 1,301 $ 8,097 71 - California Recycling Grant 2.00 10.811% $ 6,796 $ 6,796 $ 1,301 $ 8,097 Total 18.50 100.000% $ 62,861 $ - $ 62,861 $ 11,383 $ 74,244 .

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

Source of Allocation: Grant List
FY24 FULL COST ALLOCATION REPORT
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ALLOCATION SUMMARY
01-2000-General Fund- Finance
01-8100-General Fund- Non-Departmental $ 1,980 $ - $ 5,452 $ - $ 2,196 01-1100-General Fund- City Council $ 1,980 $ 214 $ 1,968 $ - $ 2,196 01-1200-General Fund- City Manager $ 1,980 $ 1,455 $ 676 $ - $ 2,196 01-1300-General Fund- City Clerk - General Ops / Functions $ 1,980 $ 907 $ 1,127 $ 2,208 $ 2,196 01-1320-General Fund- Human Resources $ 1,980 $ 419 $ 5,001 $ - $ 2,196 01-1330-General Fund- Risk Management $ 1,980 $ 428 $ 287 $ - $ 2,196 01-1400-General Fund- City Attorney $ 1,980 $ - $ 1,353 $ - $ 2,196 01-2000-General Fund- Finance $ 1,980 $ 2,799 $ 1,455 $ 24,967 $ 2,196 01-2100-General Fund- Information Technology $ 2,426 $ 367 $ 3,332 $ - $ 2,687 01-5100-General Fund- Public Works Department $ 2,426 $ 1,522 $ 7,039 $ 98 $ 2,687 01-1310 - General Fund - Mobile Home Rent Control $ 2,426 $ 136 $ - $ - $ 2,687 01-3000 - General Fund - Community Development $ 2,426 $ 3,202 $ 14,505 $ 33,865 $ 2,687 01-3300 - General Fund - Engineering $ 2,426 $ - $ 2,179 $ 3,225 $ 2,687 01-4000 - General Fund - Citizens on Patrol $ 2,426 $ - $ 451 $ - $ 2,687 01-4100 - General Fund - Police $ - $ - $ 2,931 $ 983 $ 2,687 01-4200 - General Fund - Animal Control $ - $ - $ 125 $ - $ - 01-4300 - General Fund - Fire Department $ 2,426 $ 22,047 $ 38,880 $ 4,740 $ 2,687 01-4900 - General Fund - Community Services Senior Center $ 2,426 $ 210 $ 2,881 $ - $ 2,687 12 - Special Deposits $ 1,213 $ - $ 25 $ 39 $ 1,343
13 - Insurance $ 1,213 $ - $ 175 $ 98 $ 1,343
14 - Supplemental Law Enforcement Safety $ 1,213 $ - $ 576 $ 216 $ 1,343 16 - Capital Project Including ARPA $ 1,213 $ - $ 276 $ 59 $ 1,343 18 - Planning Grants $ - $ - $ 175 $ 728 $ -
19 - Library $ 2,426 $ - $ 1,353 $ - $ 2,687
20 - ADA CIP Projects $ - $ - $ 225 $ 118 $ -
21 - Air Quality Management District $ 1,213 $ - $ 25 $ 98 $ 1,343 22 - Road Maintenance and Rehabilitation Account $ 1,213 $ - $ - $ 295 $ 1,343 24 - Gas Tax $ 2,426 $ 1,627 $ 2,505 $ 1,141 $ 2,687
25 - Measure A $ 1,213 $ - $ 50 $ 334 $ 1,343
26 - Housing Rehab. -State Grant $ 1,213 $ - $ 125 $ 39 $ 1,343 Budget Payroll
Accounts
Payable
Accounts
Receivable
Financial Reporting
& Audit
FY24 FULL COST ALLOCATION REPORT
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ALLOCATION SUMMARY
01-2000-General Fund- Finance
Budget Payroll
Accounts
Payable
Accounts
Receivable
Financial Reporting
& Audit
27 - Housing Rehab. -Federal Grant $ 1,213 $ - $ 100 $ 59 $ 1,343 28 - Landscape, Lighting & Maintenance $ 2,426 $ 787 $ 2,505 $ 157 $ 2,687 31 - Fire Facilities Fees $ 1,213 $ - $ 50 $ 79 $ 1,343 32 - Flood Control and Drainage Fees $ 1,213 $ - $ 326 $ 98 $ 1,343 33 - Administration Facilities Fees $ 1,213 $ - $ 551 $ 79 $ 1,343 34 - Library Facilities Fees $ 1,213 $ - $ - $ 39 $ 1,343 35 - Law Enforcement Facilities Fees $ 1,213 $ - $ - $ 79 $ 1,343 36 - Traffic Improvement Fees $ 1,213 $ - $ 4,459 $ 728 $ 1,343 39 - Park Improvement Fees $ 1,213 $ - $ 401 $ 39 $ 1,343 42 - Multi-Species Habitat Conservation Program $ 1,213 $ - $ 75 $ 59 $ 1,343 47 - CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch $ 2,426 $ - $ 351 $ 354 $ 2,687 49 - CFD 2012-1 Facilities IA2 Singleton Heights $ 2,426 $ - $ 376 $ 315 $ 2,687 51 - CFD Public Services 1 $ 2,426 $ - $ 200 $ 157 $ 2,687 52 - CFD 2013-1 Facilities Improvement Area 1 JP Ranch $ 2,426 $ - $ 326 $ 315 $ 2,687 53 - CFD 2012-1 Facilities IA1 Singleton Heights $ 2,426 $ - $ 351 $ 315 $ 2,687 54 - CFD 2013-1 Facilities Improvement Area 3 JP Ranch $ 2,426 $ - $ 351 $ 295 $ 2,687 55 - CFD 2012-1B Maintenance Singleton Heights $ 2,426 $ 210 $ 2,530 $ 138 $ 2,687 56 - CFD 2013-1 Maintenance JP Ranch $ 2,426 $ 105 $ 1,804 $ 157 $ 2,687 57 - CFD 2018-1 Maintenance Summerwind Ranch $ 2,426 $ 210 $ 225 $ 157 $ 2,687 59 - CFD 2013-1 Facilities IA2 JP Ranch $ 2,426 $ - $ 301 $ 315 $ 2,687 67 - Successor Agency $ 2,426 $ - $ 200 $ 236 $ 2,687
71 - California Recycling Grant $ 1,213 $ - $ - $ 59 $ 1,343 75 - Vehicle Fund $ 2,426 $ - $ - $ - $ 2,687
76 - Information Technology Fund $ 2,426 $ - $ - $ - $ 2,687 Total $ 95,896 $ 36,648 $ 110,637 $ 77,481 $ 108,911
FY24 FULL COST ALLOCATION REPORT
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ALLOCATION SUMMARY
01-2000-General Fund- Finance
01-8100-General Fund- Non-Departmental
01-1100-General Fund- City Council
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
01-1310 - 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
$ 761 $ - $ - $ - $ 10,389
$ 302 $ - $ 101 $ - $ 6,761
$ 139 $ - $ 685 $ 3,398 $ 10,529
$ 530 $ - $ 427 $ - $ 9,376
$ 981 $ - $ 197 $ - $ 10,775
$ 55 $ - $ 201 $ - $ 5,147
$ 156 $ - $ - $ - $ 5,685
$ 20,204 $ - $ 1,318 $ - $ 54,919
$ 500 $ - $ 173 $ - $ 9,484
$ 979 $ - $ 717 $ - $ 15,468
$ 20 $ - $ 64 $ - $ 5,334
$ 10,459 $ - $ 1,507 $ 4,048 $ 72,699
$ 365 $ - $ - $ - $ 10,882
$ 57 $ - $ - $ - $ 5,621
$ 439 $ - $ - $ 4,048 $ 11,088
$ 10 $ - $ - $ 4,048 $ 4,184
$ 6,438 $ - $ 10,378 $ 10,121 $ 97,716
$ 446 $ - $ 99 $ - $ 8,748
$ 27 $ - $ - $ - $ 2,648
$ 149 $ - $ - $ - $ 2,979
$ 304 $ - $ - $ - $ 3,653
$ 182 $ - $ - $ 4,048 $ 7,121
$ 145 $ - $ - $ 8,097 $ 9,145
$ 905 $ - $ - $ - $ 7,370
$ 165 $ - $ - $ 4,048 $ 4,557
$ 74 $ - $ - $ - $ 2,754
$ 115 $ - $ - $ - $ 2,966
$ 1,256 $ - $ 766 $ - $ 12,408
$ 165 $ - $ - $ - $ 3,106
$ 88 $ - $ - $ 4,048 $ 6,857
Total
Debt
Management
Benefits
Administration Grants
Journal
Entries
FY24 FULL COST ALLOCATION REPORT
____________________________________________________________________________________________________________________________________________________________

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ALLOCATION SUMMARY
01-2000-General Fund- Finance
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
Total
Total
Debt
Management
Benefits
Administration Grants
Journal
Entries
$ 61 $ - $ - $ 4,048 $ 6,825
$ 976 $ - $ 371 $ - $ 9,909
$ 68 $ - $ - $ - $ 2,753
$ 203 $ - $ - $ 8,097 $ 11,279
$ 361 $ - $ - $ - $ 3,547
$ 34 $ - $ - $ - $ 2,629
$ 47 $ - $ - $ - $ 2,682
$ 1,712 $ - $ - $ 8,097 $ 17,551
$ 327 $ - $ - $ - $ 3,324
$ 68 $ - $ - $ - $ 2,758
$ 314 $ 3,638 $ - $ - $ 9,769
$ 294 $ 3,638 $ - $ - $ 9,734
$ 142 $ 3,638 $ - $ - $ 9,250
$ 280 $ 3,638 $ - $ - $ 9,671
$ 280 $ 3,638 $ - $ - $ 9,696
$ 280 $ 3,638 $ - $ - $ 9,676
$ 1,151 $ - $ 99 $ - $ 9,240
$ 847 $ - $ 49 $ - $ 8,075
$ 179 $ - $ 99 $ - $ 5,983
$ 273 $ 3,638 $ - $ - $ 9,639
$ 267 $ - $ - $ - $ 5,816
$ 20 $ - $ - $ 8,097 $ 10,732
$ - $ - $ - $ - $ 5,113
$ - $ - $ - $ - $ 5,113
$ 54,600 $ 25,464 $ 17,251 $ 74,244 $ 601,132
FY24 FULL COST ALLOCATION REPORT
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9 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 Department12.

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. 12 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.

FY24 FULL COST ALLOCATION REPORT
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INFORMATION SERVICES
General IT Support
# of FTE
FY24 FULL COST ALLOCATION REPORT
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COSTS TO BE ALLOCATED
01-2100-General Fund- Information Technology
First Second
Allocation Allocation Total
Departmental Expenditures $ 217,032 $ 217,032
Total Deductions $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 190 $ 1 $ 191
01-1200-General Fund- City Manager $ 9,212 $ 1,135 $ 10,347 01-1320-General Fund- Human Resources $ 901 $ 242 $ 1,143 01-1330-General Fund- Risk Management $ 1,738 $ 116 $ 1,854 01-1400-General Fund- City Attorney $ 3,871 $ 549 $ 4,420 01-2000-General Fund- Finance $ 7,709 $ 1,775 $ 9,484
01-2100-General Fund- Information Technology $ 2,214 $ 2,214 01-5100-General Fund- Public Works Department $ 332 $ 332 Total Incoming Costs $ 23,621 $ 6,363 $ 29,984
Less: Costs Allocated Out $ 29,789
Total Cost Adjustments $ 29,789 $ 29,789
Total Costs to be Allocated $ 270,442 $ 6,363 $ 276,805 FY24 FULL COST ALLOCATION REPORT
____________________________________________________________________________________________________________________________________________________________

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DEPARTMENTAL EXPENSE DETAIL
01-2100-General Fund- Information Technology
Distribution Percentage 100.00%
Expense Type Expense ($)
Personnel
Salaries $ 44,353 S $ 44,353
Benefits $ 16,193 S $ 16,193
Subtotal Personnel Cost $ 60,546 $ 60,546
Operating Services & Supplies
Operating Expenses $ 38,400 S $ 38,400
Professional Services $ 30,175 S $ 30,175
Other Contract Services $ 117,200 S $ 117,200
Repairs/Maintenance $ 500 S $ 500
Less: Costs Allocated Out $ (29,789) S $ (29,789)
Subtotal Operating Cost $ 156,486 $ 156,486
DEPARTMENTAL EXPENDITURES $ 217,032 $ 217,032
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Less: Costs Allocated Out $ 29,789 P $ 29,789
Subtotal Cost Adjustments $ 29,789 $ 29,789
FUNCTIONAL COST $ 246,821 $ 246,821
First Allocation
Incoming - All Others $ 23,621 $ 23,621
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 270,442 $ 270,442
Second Allocation
Incoming - All Others $ 6,363 $ 6,363
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 6,363 $ 6,363
TOTAL ALLOCATED $ 276,805 $ 276,805
Sp
rea
d
General IT
Support
FY24 FULL COST ALLOCATION REPORT
____________________________________________________________________________________________________________________________________________________________

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01-2100-General Fund- Information Technology .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total General IT Support .
.
01-1100-General Fund- City Council 0.25 0.585% $ 1,582 $ 1,582 $ 1,582 01-1200-General Fund- City Manager 1.70 3.977% $ 10,754 $ 10,754 $ 10,754 01-1300-General Fund- City Clerk - General Ops / Functions 1.06 2.480% $ 6,706 $ 6,706 $ 6,706 01-1320-General Fund- Human Resources 0.49 1.146% $ 3,100 $ 3,100 $ 3,100 01-1330-General Fund- Risk Management 0.50 1.170% $ 3,163 $ 3,163 $ 3,163 01-2000-General Fund- Finance 3.27 7.649% $ 20,686 $ 20,686 $ 20,686 01-2100-General Fund- Information Technology 0.35 0.819% $ 2,214 $ 2,214 $ 2,214 01-5100-General Fund- Public Works Department 2.45 5.731% $ 15,499 $ 15,499 $ 444 $ 15,943 01-1310 - General Fund - Mobile Home Rent Control 0.13 0.304% $ 822 $ 822 $ 24 $ 846 01-3000 - General Fund - Community Development 8.05 18.830% $ 50,925 $ 50,925 $ 1,458 $ 52,383 01-3300 - General Fund - Engineering 1.00 2.339% $ 6,326 $ 6,326 $ 181 $ 6,507 01-4300 - General Fund - Fire Department 21.00 49.123% $ 132,849 $ 132,849 $ 3,804 $ 136,652 01-4900 - General Fund - Community Services Senior Center 0.20 0.468% $ 1,265 $ 1,265 $ 36 $ 1,301 24 - Gas Tax 1.55 3.626% $ 9,805 $ 9,805 $ 281 $ 10,086 28 - Landscape, Lighting & Maintenance 0.75 1.754% $ 4,745 $ 4,745 $ 136 $ 4,880 Total 42.75 100.000% $ 270,442 $ - $ 270,442 $ 6,363 $ 276,805 .

Allocation Basis: # of FTE per Fund / Dept
.

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ALLOCATION SUMMARY
01-2100-General Fund- Information Technology
01-1100-General Fund- City Council $ 1,582 $ 1,582
01-1200-General Fund- City Manager $ 10,754 $ 10,754
01-1300-General Fund- City Clerk - General Ops / Functions $ 6,706 $ 6,706 01-1320-General Fund- Human Resources $ 3,100 $ 3,100
01-1330-General Fund- Risk Management $ 3,163 $ 3,163
01-2000-General Fund- Finance $ 20,686 $ 20,686
01-2100-General Fund- Information Technology $ 2,214 $ 2,214 01-5100-General Fund- Public Works Department $ 15,943 $ 15,943 01-1310 - General Fund - Mobile Home Rent Control $ 846 $ 846 01-3000 - General Fund - Community Development $ 52,383 $ 52,383 01-3300 - General Fund - Engineering $ 6,507 $ 6,507
01-4300 - General Fund - Fire Department $136,652 $136,652 01-4900 - General Fund - Community Services Senior Center $ 1,301 $ 1,301 24 - Gas Tax $ 10,086 $ 10,086
28 - Landscape, Lighting & Maintenance $ 4,880 $ 4,880
Total $276,805 $276,805
Total
General IT
Support
FY24 FULL COST ALLOCATION REPORT
____________________________________________________________________________________________________________________________________________________________

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10 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. These costs are not in direct support of a City Department, as such, they are not allocated. • Park Maintenance – represents costs with the routine maintenance and upkeep of City parks. These costs are not in direct support of a City Department, as such, they are not allocated. • Public Works – represents costs associated with contracted public works activities – development engineering, solid waste, and other general costs. These costs are not in direct support of a City Department, as such, they are not allocated.

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.

FY24 FULL COST ALLOCATION REPORT
____________________________________________________________________________________________________________________________________________________________

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PUBLIC WORKS
Building & Custodial
Maintenance
Square Footage
Occupied per Fund /
Dept
Streets
Not Allocated
Park Maintenance
Not Allocated
Public Works
Not Allocated
FY24 FULL COST ALLOCATION REPORT
____________________________________________________________________________________________________________________________________________________________

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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
____________________________________________________________________________________________________________________________________________________________

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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
____________________________________________________________________________________________________________________________________________________________

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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
.

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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
____________________________________________________________________________________________________________________________________________________________

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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 1C

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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

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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

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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

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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.

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

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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.

This plan is an OMB Compliant Plan.

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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.

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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.

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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.

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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.

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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

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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:

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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.

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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.

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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

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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

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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

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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

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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

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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

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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

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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

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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

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Calimesa City CouncilJanuary 29, 2024

Calimesa City Council
January 29, 2024