Agenda — Calimesa City Council, May 6, 2024 (part 3 of 4)

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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
____________________________________________________________________________________________________________________________________________________________

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

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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
.

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

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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
OCTOBER 2023
matrix
consulting group
Attachment 10F

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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.

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

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

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

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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 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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– 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.

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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 ____________________________________________ ____________________________________________
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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
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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
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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 ____________________________________________ ____________________________________________
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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 ____________________________________________ ____________________________________________
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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
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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
55-CFD 2012-1B
Maintenance
Singleton Heights
56-CFD 2013-1
Maintenance JP
Ranch
57-CFD 2018-1
Maintenance
Summerwind Ranch
59-CFD 2013-1
Facilities IA2 JP
Ranch
$ - $ - $ - $ -
$ 5,849 $ 5,849 $ 5,849 $ 5,849
$ - $ - $ - $ -
$ 555 $ 555 $ 523 $ -
$ 432 $ 432 $ 407 $ -
$ - $ - $ - $ -
$ 6,165 $ 5,493 $ 3,987 $ 6,445
$ - $ - $ - $ -
$ - $ - $ - $ -
$ 13,002 $ 12,330 $ 10,765 $ 12,295
$ 13,002 $ 12,330 $ 10,765 $ 12,295
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
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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
67-
Successor
Agency
71-California
Recycling
Grant
75-Vehicle
Fund
76-Information
Technology Fund
$ - $ - $ - $ -
$ 5,849 $ 5,849 $ 5,849 $ 5,849
$ 2,025 $ - $ - $ -
$ 1,797 $ - $ - $ -
$ 1,398 $ - $ - $ -
$ 600 $ - $ - $ -
$ 4,581 $ 7,197 $ 3,408 $ 3,408
$ 3,489 $ - $ - $ -
$ - $ - $ - $ -
$ 19,740 $ 13,047 $ 9,257 $ 9,257
$ 19,740 $ 13,047 $ 9,257 $ 9,257
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF CALIMESA, CA ____________________________________________ ____________________________________________
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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
Subtotal
Direct
Billed Unallocated Total
$ 43,126 $ - $ 155,954 $ 199,079
$ 242,750 $ - $ 71,569 $ 314,320
$ 98,212 $ - $ 7,484 $ 105,696
$ 94,217 $ - $ - $ 94,217
$ 89,287 $ - $ - $ 89,287
$ 107,196 $ - $ 36,851 $ 144,047
$ 315,288 $ - $ 30,099 $ 345,387
$ 179,770 $ - $ - $ 179,770
$ 29,611 $ - $ 571,747 $ 601,358
$ 1,199,457 $ - $ 873,704 $ 2,073,161
$ -
$ 1,199,457 $ - $ 873,704 $ 2,073,161
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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6. Summary of Functions and Allocation Bases
The Summary of Functions and Allocation Bases provided on the following pages shows a recap of the allocation methodology applied to each Central Service department. For example, if the Payroll function of the Finance Department allocates by number of full-time employees, then the basis for the allocation of that function shown on this schedule would be number of full-time employees and the source would potentially be personnel report.

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

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CENTRAL SERVICES DEPARTMENTS (PROVIDERS)
Cost Center Fund Description
Functional
Expenditures
Disallowed
Costs
Cost
Adjustments Total $
01-8100 General Fund Non-Departmental $ 219,161 $ - $ 15,056 $ 234,217 01-1200 General Fund City Manager $ 313,969 $ - $ - $ 313,969 01-1300 General Fund City Clerk - General Ops / Functions $ 99,312 $ - $ 17,798 $ 117,110 01-1320 General Fund Human Resources $ 73,210 $ - $ 8,550 $ 81,760 01-1330 General Fund Risk Management $ 193,865 $ - $ 3,447 $ 197,312 01-1400 General Fund City Attorney $ 159,613 $ - $ - $ 159,613 01-2000 General Fund Finance $ 273,859 $ - $ 58,753 $ 332,612 01-2100 General Fund Information Technology $ 201,505 $ - $ 11,856 $ 213,361 01-5100 General Fund Public Works Department $ 395,278 $ - $ 27,929 $ 423,207 TOTAL ALLOCATED EXPENDITURES $2,073,161
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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8. Grantee Departments (Receivers)
The following page provides a list of all the departments included as Receiving departments, including their fund, department, and or division number.

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GRANTEE DEPARTMENTS (RECEIVERS)

COST CENTER FUND DESCRIPTION
01-1100 General Fund City Council
01-1310 General Fund Mobile Home Rent Control
01-3000 General Fund Community Development
01-3300 General Fund Engineering
01-4000 General Fund Citizens on Patrol
01-4100 General Fund Police
01-4200 General Fund Animal Control
01-4300 General Fund Fire Department
01-4900 General Fund Community Services Senior Center
12 Special Deposits -
13 Insurance -
14 Supplemental Law Enforcement Safety -
16 Capital Project Including ARPA -
18 Planning Grants -
19 Library -
20 ADA CIP Projects -
21 Air Quality Management District -
22 Road Maintenance and Rehabilitation Account -
24 Gas Tax -
25 Measure A -
26 Housing Rehab. -State Grant -
27 Housing Rehab. -Federal Grant -
28 Landscape, Lighting & Maintenance -
31 Fire Facilities Fees -
32 Flood Control and Drainage Fees -
33 Administration Facilities Fees -
34 Library Facilities Fees -
35 Law Enforcement Facilities Fees -
36 Traffic Improvement Fees -
39 Park Improvement Fees -
42 Multi-Species Habitat Conservation Program -
47 CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch - 49 CFD 2012-1 Facilities IA2 Singleton Heights -
51 CFD Public Services 1 -
52 CFD 2013-1 Facilities Improvement Area 1 JP Ranch -
53 CFD 2012-1 Facilities IA1 Singleton Heights -
54 CFD 2013-1 Facilities Improvement Area 3 JP Ranch -
55 CFD 2012-1B Maintenance Singleton Heights -
56 CFD 2013-1 Maintenance JP Ranch -
57 CFD 2018-1 Maintenance Summerwind Ranch -
59 CFD 2013-1 Facilities IA2 JP Ranch -
67 Successor Agency -
71 California Recycling Grant -
75 Vehicle Fund -
76 Information Technology Fund -
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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9. Cost Allocation Plan
The following points highlight the information included for each Central Service department for the Citywide Cost Allocation Plan:
• Departmental Narrative: This describes the overall services provided by each Central Service department, the different functions associated with the department, as well as the allocation bases used to allocate costs to Receiving departments. • Costs to be Allocated: This details the total functional cost associated with a department, as well as any cost adjustments, and incoming costs from other Central Service departments. • Departmental Expense Detail: This provides a detailed breakout of the expenditures associated with each Central Service department (including personnel and non-personnel expenses), any cost adjustments, disallowed costs, incoming costs, and any unallocated costs.
• Allocation Detail: This details the allocation metric(s) used to determine the percentage of support and ultimate cost allocated to Receiving departments; and accounts for any direct bills for services paid for by departments to the particular Central Service department.
• Allocation Summary: This summarizes the total costs allocated to departments by Central Service functional areas.

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

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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.
• General Services and Supplies & Special Services - Internal – represents costs associated miscellaneous supplies and services; such as, postage, printing, and publications. These costs have been allocated equally to all General Fund Departments1.
• Supplies – Paper / Custodial – represents costs associated with the procurement of paper and custodial supplies. These costs have been allocated equally to all General Fund Departments2. • Office Supplies – represents costs associated with the procurement of office supplies. These costs have been allocated equally to all General Fund Departments.
1 The Fire Department was excluded from this metric as they budget for their own supplies. 2 The Fire Department and Senior Center were excluded from this metric as they budget for their own paper / custodial supplies.

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

Per OMB guidelines these costs have been unallocated.

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

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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
General Svcs
& Supp &
Special Supp
- Internal
Equal to all
GF Dept
Supp - Paper
/ Custodial
Equal to all
GF Dept
Office Supp
Equal to all
GF Dept
Utilities
Sq. Ft.

Occupied
Bank
Charges
Not
Allocated
Special Supp
- External
Not
Allocated
Transfers
Out, Comm
Partnership,
& Misc
Not
Allocated
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 219,161 $ 219,161
Total Disallowed Costs $ - $ -
Incoming Costs
01-2000-General Fund- Finance $ 7,144 $ 7,144
Total Incoming Costs $ - $ 7,144 $ 7,144
Overhead Allocation $ 15,056
Total Cost Adjustments $ 15,056 $ 15,056
Total Costs to be Allocated $ 234,217 $ 7,144 $ 241,361 01-8100-General Fund- Non-Departmental
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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01-8100-General Fund- Non-Departmental
Distribution Percentage 0.04% 2.22% 0.81% 17.72% 0.22% 5.72% 11.08% 13.39% 0.07% 48.73% Personnel
Subtotal Personnel Cost $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Operating Services & Supplies
Operating Expenses $ 55,741 S $ 81 $ - $ - $ 12,484 $ 488 $ 12,544 $ - $ - $ 147 $ 29,997 Overhead Allocation $ (15,056) S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (15,056) Other Contract Services $ 26,353 S $ - $ - $ - $ 26,353 $ - $ - $ - $ - $ - $ - Repairs/Maintenance $ 4,246 S $ - $ 2,468 $ 1,777 $ - $ - $ - $ - $ - $ - $ - Fuel & Oil $ 2,404 S $ - $ 2,404 $ - $ - $ - $ - $ - $ - $ - $ - Transfers $ 91,849 S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 91,849 Bank Charges $ 29,345 S $ - $ - $ - $ - $ - $ - $ - $ 29,345 $ - $ - Utilities $ 24,279 S $ - $ - $ - $ - $ - $ - $ 24,279 $ - $ - $ - Subtotal Operating Cost $ 219,161 $ 81 $ 4,873 $ 1,777 $ 38,838 $ 488 $ 12,544 $ 24,279 $ 29,345 $ 147 $ 106,790 FUNCTIONAL EXPENDITURES $ 219,161 $ 81 $ 4,873 $ 1,777 $ 38,838 $ 488 $ 12,544 $ 24,279 $ 29,345 $ 147 $ 106,790 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Cost Adjustments
Overhead Allocation $ 15,056 S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 15,056 Subtotal Cost Adjustments $ 15,056 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 15,056 FUNCTIONAL COST $ 234,217 $ 81 $ 4,873 $ 1,777 $ 38,838 $ 488 $ 12,544 $ 24,279 $ 29,345 $ 147 $ 121,846 First Allocation
Incoming - (direct bill)
Incoming - (direct bill)
Incoming - All Others $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Reallocate Admin Costs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Unallocated Costs $ (151,338) $ - $ - $ - $ - $ - $ - $ - $ (29,345) $ (147) $ (121,846) Subtotal of First Allocation $ 82,879 $ 81 $ 4,873 $ 1,777 $ 38,838 $ 488 $ 12,544 $ 24,279 $ - $ - $ - Second Allocation
Incoming - All Others $ 7,144 $ 2 $ 149 $ 54 $ 1,185 $ 15 $ 383 $ 741 $ 895 $ 4 $ 3,717 Reallocate Admin Costs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Unallocated Costs $ (4,616) $ - $ - $ - $ - $ - $ - $ - $ (895) $ (4) $ (3,717) Subtotal of Second Allocation $ 2,528 $ 2.48 $ 148.63 $ 54.22 $ 1,184.64 $ 14.87 $ 382.62 $ 740.56 $ - $ - $ - TOTAL ALLOCATED $ 85,407 $ 84 $ 5,021 $ 1,832 $ 40,022 $ 502 $ 12,927 $ 25,019 $ - $ - $ - Expense Type Expense ($)

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

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01-8100-General Fund- Non-Departmental
.

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

Allocation Basis: Direct to City Clerk
.

ALLOCATION DETAIL
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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01-8100-General Fund- Non-Departmental
.

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

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

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

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01-8100-General Fund- Non-Departmental
.

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

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

Allocation Basis: Direct to CD
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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01-8100-General Fund- Non-Departmental
.

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

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

Allocation Basis: Equal to all GF Dept
.

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01-8100-General Fund- Non-Departmental
.

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

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

Allocation Basis: Equal to all GF Dept
.

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01-8100-General Fund- Non-Departmental
.

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

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

Allocation Basis: Equal to all GF Dept
.

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01-8100-General Fund- Non-Departmental
.

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

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

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

Source of Allocation: Building Square Footage
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ALLOCATION SUMMARY
01-1200-General Fund- City Manager $ - $ 1,674 $ - $ 3,638 $ 50 01-1300-General Fund- City Clerk - General Ops / Functions $ 84 $ - $ - $ 3,638 $ 50 01-1320-General Fund- Human Resources $ - $ - $ - $ 3,638 $ 50 01-1330-General Fund- Risk Management $ - $ - $ - $ 3,638 $ 50 01-1400-General Fund- City Attorney $ - $ - $ - $ 3,638 $ 50 01-2000-General Fund- Finance $ - $ - $ - $ 3,638 $ 50
01-2100-General Fund- Information Technology $ - $ - $ - $ - $ - 01-5100-General Fund- Public Works Department $ - $ - $ 1,832 $ 3,638 $ 50 01-1100-General Fund-City Council $ - $ 1,674 $ - $ 3,638 $ 50 01-1310-General Fund-Mobile Home Rent Control $ - $ - $ - $ - $ - 01-3000-General Fund-Community Development $ - $ 1,674 $ - $ - $ - 01-3300-General Fund-Engineering $ - $ - $ - $ 3,638 $ 50 01-4100-General Fund-Police $ - $ - $ - $ - $ -
01-4300-General Fund-Fire Department $ - $ - $ - $ 3,638 $ 50 01-4900-General Fund-Community Services Senior Center $ - $ - $ - $ 3,638 $ - Total $ 84 $ 5,021 $ 1,832 $ 40,022 $ 502
01-8100-General Fund- Non-Departmental Permits / Fees
Repairs &
Maintenance -
Vehicles
Repairs &
Maintenance -
Bldg
General Services
and Supplies &
Special Supplies -
Supplies -
Paper /
Custodial
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ALLOCATION SUMMARY
01-1200-General Fund- City Manager
01-1300-General Fund- City Clerk - General Ops / Functions 01-1320-General Fund- Human Resources
01-1330-General Fund- Risk Management
01-1400-General Fund- City Attorney
01-2000-General Fund- Finance
01-2100-General Fund- Information Technology
01-5100-General Fund- Public Works Department
01-1100-General Fund-City Council
01-1310-General Fund-Mobile Home Rent Control
01-3000-General Fund-Community Development
01-3300-General Fund-Engineering
01-4100-General Fund-Police
01-4300-General Fund-Fire Department
01-4900-General Fund-Community Services Senior Center
Total
01-8100-General Fund- Non-Departmental
$ 1,175 $ 873 $ 7,411
$ 1,175 $ 545 $ 5,492
$ 1,175 $ 252 $ 5,115
$ 1,175 $ 257 $ 5,121
$ 1,175 $ - $ 4,864
$ 1,175 $ 1,680 $ 6,544
$ - $ 180 $ 180
$ 1,175 $ 860 $ 7,555
$ 1,175 $ 350 $ 6,887
$ - $ 67 $ 67
$ 1,175 $ 1,887 $ 4,736
$ 1,175 $ 1,190 $ 6,053
$ - $ 595 $ 595
$ - $ 7,887 $ 11,576
$ 1,175 $ 8,398 $ 13,212
$ 12,927 $ 25,019 $ 85,407
Office
Supplies Utilites Total
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2 City Manager
City Manager acts as the administrative head of the City and is responsible for general administrative and managerial support Citywide. City Manager’s costs are allocated to Receiving Departments as follows:
• Citywide Support– represents costs associated general administrative and managerial support including overseeing all citywide functions. These costs have been allocated equally to all Funds / Departments4. • Economic Development– represents support provided by City manager’s office to further the larger interests of the community. Per OMB guidelines these costs have been unallocated.

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

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CITY MANAGER
Citywide Support
Equal to all Funds /
Dept
Economic
Development
Not Allocated
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 313,969 $ 313,969
Total Disallowed Costs $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 7,191 $ 219 $ 7,411 01-1300-General Fund- City Clerk - General Ops / Functions $ 3,418 $ 3,418 01-1320-General Fund- Human Resources $ 3,301 $ 3,301
01-1330-General Fund- Risk Management $ 3,965 $ 3,965
01-1400-General Fund- City Attorney $ 7,541 $ 7,541
01-2000-General Fund- Finance $ 7,067 $ 7,067
01-2100-General Fund- Information Technology $ 7,493 $ 7,493 01-5100-General Fund- Public Works Department $ 1,101 $ 1,101 Total Incoming Costs $ 7,191 $ 34,105 $ 41,297
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 321,160 $ 34,105 $ 355,265 01-1200-General Fund- City Manager
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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01-1200-General Fund- City Manager
Distribution Percentage 100.00% 0.00%
Personnel
Salaries $ 186,925 S $ 186,925 $ -
Management Incentive Pay $ 9,216 S $ 9,216 $ -
Benefits Contra Account $ 52,986 S $ 52,986 $ -
Subtotal Personnel Cost $ 249,127 $ 249,127 $ -
Operating Services & Supplies
Operating Expenses $ 1,592 S $ 1,592 $ -
Professional Services $ 63,250 S $ - $ 63,250
Subtotal Operating Cost $ 64,842 $ 1,592 $ 63,250
FUNCTIONAL EXPENDITURES $ 313,969 $ 250,719 $ 63,250
Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ -
FUNCTIONAL COST $ 313,969 $ 250,719 $ 63,250
First Allocation
Incoming - All Others $ 7,191 $ 5,743 $ 1,449
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (64,699) $ - $ (64,699)
Subtotal of First Allocation $ 256,461 $ 256,461 $ -
Second Allocation
Incoming - All Others $ 34,105 $ 27,235 $ 6,871
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (6,871) $ - $ (6,871)
Subtotal of Second Allocation $ 27,235 $ 27,235 $ -
TOTAL ALLOCATED $ 283,696 $ 283,696 $ -

EXPENSE DETAIL
Expense Type Expense ($)
S
p
r
Citywide
Support
Economic
Development
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01-1200-General Fund- City Manager
.

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

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01-1200-General Fund- City Manager
.

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

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

Allocation Basis: Equal to All Funds / Dept
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ALLOCATION SUMMARY
01-1300-General Fund- City Clerk - General Ops / Functions $ 5,849 $ 5,849 01-1320-General Fund- Human Resources $ 5,849 $ 5,849
01-1330-General Fund- Risk Management $ 5,849 $ 5,849
01-1400-General Fund- City Attorney $ 5,849 $ 5,849
01-2000-General Fund- Finance $ 5,849 $ 5,849
01-2100-General Fund- Information Technology $ 5,849 $ 5,849 01-5100-General Fund- Public Works Department $ 5,849 $ 5,849 01-1100-General Fund-City Council $ 5,849 $ 5,849
01-1310-General Fund-Mobile Home Rent Control $ 5,849 $ 5,849 01-3000-General Fund-Community Development $ 11,699 $ 11,699 01-3300-General Fund-Engineering $ 5,849 $ 5,849
01-4000-General Fund-Citizens on Patrol $ 5,849 $ 5,849 01-4100-General Fund-Police $ 5,849 $ 5,849
01-4200-General Fund-Animal Control $ 2,925 $ 2,925
01-4300-General Fund-Fire Department $ 5,849 $ 5,849
01-4900-General Fund-Community Services Senior Center $ 5,849 $ 5,849 12-Special Deposits $ 5,849 $ 5,849
16-Capital Project Including ARPA $ 5,849 $ 5,849
19-Library $ 5,849 $ 5,849
20-ADA CIP Projects $ 5,849 $ 5,849
21-Air Quality Management District $ 5,849 $ 5,849
22-Road Maintenance and Rehabilitation Account $ 5,849 $ 5,849 24-Gas Tax $ 5,849 $ 5,849
25-Measure A $ 5,849 $ 5,849
26-Housing Rehab. -State Grant $ 5,849 $ 5,849
27-Housing Rehab. -Federal Grant $ 5,849 $ 5,849
28-Landscape, Lighting & Maintenance $ 5,849 $ 5,849
31-Fire Facilities Fees $ 5,849 $ 5,849
32-Flood Control and Drainage Fees $ 5,849 $ 5,849
33-Administration Facilities Fees $ 5,849 $ 5,849
34-Library Facilities Fees $ 5,849 $ 5,849
35-Law Enforcement Facilities Fees $ 5,849 $ 5,849
36-Traffic Improvement Fees $ 5,849 $ 5,849
01-1200-General Fund- City Manager Total
Citywide
Support
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ALLOCATION SUMMARY
01-1200-General Fund- City Manager Total
Citywide
Support
39-Park Improvement Fees $ 5,849 $ 5,849
47-CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch $ 5,849 $ 5,849 49-CFD 2012-1 Facilities IA2 Singleton Heights $ 5,849 $ 5,849 51-CFD Public Services 1 $ 5,849 $ 5,849
52-CFD 2013-1 Facilities Improvement Area 1 JP Ranch $ 5,849 $ 5,849 53-CFD 2012-1 Facilities IA1 Singleton Heights $ 5,849 $ 5,849 54-CFD 2013-1 Facilities Improvement Area 3 JP Ranch $ 5,849 $ 5,849 55-CFD 2012-1B Maintenance Singleton Heights $ 5,849 $ 5,849 56-CFD 2013-1 Maintenance JP Ranch $ 5,849 $ 5,849
57-CFD 2018-1 Maintenance Summerwind Ranch $ 5,849 $ 5,849 59-CFD 2013-1 Facilities IA2 JP Ranch $ 5,849 $ 5,849
67-Successor Agency $ 5,849 $ 5,849
71-California Recycling Grant $ 5,849 $ 5,849
75-Vehicle Fund $ 5,849 $ 5,849
76-Information Technology Fund $ 5,849 $ 5,849
Total $ 283,696 $ 283,696
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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3 City Clerk – General Operations
The City Clerk – General Operations Department is responsible for managing, maintaining, and archiving City records and providing support to City Council. City Clerk – General Operations’ costs are allocated to Receiving Departments as follows:
• Citywide Support– represents costs associated overseeing all city records, as well as putting together agenda packets, and minutes for City Council meetings. These costs have been allocated based on number of agenda items per Fund / Department.
• Elections – represents costs associated with managing elections. Per OMB guidelines these costs have been unallocated.

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

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CITY CLERK - GENERAL

OPERATIONS
Citywide Support
# of Agenda Items per
Fund / Dept
Elections
Not Allocated
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 99,312 $ 99,312
Total Disallowed Costs $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 5,329 $ 162.56 $ 5,492 01-1200-General Fund- City Manager $ 5,288 $ 562 $ 5,849 01-1300-General Fund- City Clerk - General Ops / Functions $ 5,127 $ 5,127 01-1320-General Fund- Human Resources $ 1,761 $ 1,761
01-1330-General Fund- Risk Management $ 2,209 $ 2,209
01-1400-General Fund- City Attorney $ 1,224 $ 1,224
01-2000-General Fund- Finance $ 6,223 $ 6,223
01-2100-General Fund- Information Technology $ 3,996 $ 3,996 01-5100-General Fund- Public Works Department $ 687 $ 687 Total Incoming Costs $ 10,617 $ 21,951 $ 32,568
Overhead Allocation $ 17,798
Total Cost Adjustments $ 17,798 $ 17,798
Total Costs to be Allocated $ 127,727 $ 21,951 $ 149,678 01-1300-General Fund- City Clerk - General Ops / Functions FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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01-1300-General Fund- City Clerk - General Ops / Functions Distribution Percentage 95.00% 5.00%
Personnel
Salaries $ 78,493 S $ 74,568 $ 3,925
Benefits Contra Account $ 23,463 S $ 22,290 $ 1,173
Subtotal Personnel Cost $ 101,956 $ 96,859 $ 5,098
Operating Services & Supplies
Operating Expenses $ 8,221 S $ 7,810 $ 411
Overhead Allocation $ (17,798) S $ (16,908) $ (890)
Professional Services $ 1,525 S $ 1,449 $ 76
Other Contract Services $ 5,408 S $ 5,138 $ 270
Subtotal Operating Cost $ (2,645) $ (2,512) $ (132)
FUNCTIONAL EXPENDITURES $ 99,312 $ 94,346 $ 4,966
Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Overhead Allocation $ 17,798 S $ 16,908 $ 890
Subtotal Cost Adjustments $ 17,798 $ 16,908 $ 890
FUNCTIONAL COST $ 117,110 $ 111,254 $ 5,855
First Allocation
Incoming - All Others $ 10,617 $ 10,086 $ 531
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (6,386) $ - $ (6,386)
Subtotal of First Allocation $ 121,341 $ 121,341 $ -
Second Allocation
Incoming - All Others $ 21,951 $ 20,853 $ 1,098
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (1,098) $ - $ (1,098)
Subtotal of Second Allocation $ 20,853 $ 20,853.25 $ -
TOTAL ALLOCATED $ 142,194 $ 142,194 $ -
Citywide Support Elections

EXPENSE DETAIL
Expense Type Expense ($)
S
p
r
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01-1300-General Fund- City Clerk - General Ops / Functions .

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

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

Source of Allocation: Agenda Report

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ALLOCATION SUMMARY
01-1200-General Fund- City Manager $ 3,418 $ 3,418
01-1300-General Fund- City Clerk - General Ops / Functions $ 5,127 $ 5,127 01-1320-General Fund- Human Resources $ 5,062 $ 5,062
01-1330-General Fund- Risk Management $ 2,025 $ 2,025
01-2000-General Fund- Finance $ 15,187 $ 15,187
01-5100-General Fund- Public Works Department $ 13,162 $ 13,162 01-1100-General Fund-City Council $ 15,187 $ 15,187
01-3000-General Fund-Community Development $ 30,375 $ 30,375 01-3300-General Fund-Engineering $ 15,187 $ 15,187
01-4100-General Fund-Police $ 1,012 $ 1,012
01-4200-General Fund-Animal Control $ 1,012 $ 1,012
01-4300-General Fund-Fire Department $ 14,175 $ 14,175
16-Capital Project Including ARPA $ 1,012 $ 1,012
19-Library $ 1,012 $ 1,012
20-ADA CIP Projects $ 1,012 $ 1,012
26-Housing Rehab. -State Grant $ 1,012 $ 1,012
27-Housing Rehab. -Federal Grant $ 2,025 $ 2,025
36-Traffic Improvement Fees $ 2,025 $ 2,025
39-Park Improvement Fees $ 2,025 $ 2,025
47-CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch $ 4,387 $ 4,387 49-CFD 2012-1 Facilities IA2 Singleton Heights $ 337 $ 337 51-CFD Public Services 1 $ 2,025 $ 2,025
52-CFD 2013-1 Facilities Improvement Area 1 JP Ranch $ 1,350 $ 1,350 53-CFD 2012-1 Facilities IA1 Singleton Heights $ 1,012 $ 1,012 67-Successor Agency $ 2,025 $ 2,025
Total $ 142,194 $ 142,194
01-1300-General Fund- City Clerk - General Ops / Functions Total Citywide
Support
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4 City Clerk – Human Resources
The City Clerk – Human Resources Department is responsible for employee retention, training, recruitment, investigation of grievances, and maintenance of personnel records and benefits. City Clerk – Human Resources’ costs are allocated to Receiving Departments as follows:
• Employee & Labor Relations – represents costs associated with all employee-related activities such as recruitment, benefits, grievances, etc. These costs have been allocated based on number of full-time employees (FTE) per Fund / Department5.

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

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CITY CLERK - HUMAN

RESOURCES
Employee & Labor Relations
# of FTE
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 73,210 $ 73,210
Total Disallowed Costs $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 4,964 $ 151 $ 5,115 01-1200-General Fund- City Manager $ 5,288 $ 562 $ 5,849 01-1300-General Fund- City Clerk - General Ops / Functions $ 4,273 $ 790 $ 5,062 01-1320-General Fund- Human Resources $ 1,265 $ 1,265
01-1330-General Fund- Risk Management $ 1,420 $ 1,420
01-1400-General Fund- City Attorney $ 2,008 $ 2,008
01-2000-General Fund- Finance $ 7,484 $ 7,484
01-2100-General Fund- Information Technology $ 2,872 $ 2,872 01-5100-General Fund- Public Works Department $ 317 $ 317 Total Incoming Costs $ 14,524 $ 16,869 $ 31,394
Overhead Allocation $ 8,550
Total Cost Adjustments $ 8,550 $ 8,550
Total Costs to be Allocated $ 96,285 $ 16,869 $ 113,154 01-1320-General Fund- Human Resources
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01-1320-General Fund- Human Resources
Distribution Percentage 100.00%
Personnel
Salaries $ 54,179 S $ 54,179
Benefits Contra Account $ 16,385 S $ 16,385
Subtotal Personnel Cost $ 70,564 $ 70,564
Operating Services & Supplies
Operating Expenses $ 3,924 S $ 3,924
Overhead Allocation $ (8,550) S $ (8,550)
Professional Services $ 7,273 S $ 7,273
Subtotal Operating Cost $ 2,647 $ 2,647
FUNCTIONAL EXPENDITURES $ 73,210 $ 73,210
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Overhead Allocation $ 8,550 S $ 8,550
Subtotal Cost Adjustments $ 8,550 $ 8,550
FUNCTIONAL COST $ 81,760 $ 81,760
First Allocation
Incoming - All Others $ 14,524 $ 14,524
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 96,285 $ 96,285
Second Allocation
Incoming - All Others $ 16,869 $ 16,869
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 16,869 $ 16,869.38
TOTAL ALLOCATED $ 113,154 $ 113,154
Employee & Labor
Relations

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01-1320-General Fund- Human Resources
.

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

Allocation Basis: # of FTE per Fund / Dept
.

Source of Allocation: Staffing File

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ALLOCATION SUMMARY
01-1200-General Fund- City Manager $ 3,301 $ 3,301
01-1300-General Fund- City Clerk - General Ops / Functions $ 1,761 $ 1,761 01-1320-General Fund- Human Resources $ 1,265 $ 1,265
01-1330-General Fund- Risk Management $ 1,307 $ 1,307
01-2000-General Fund- Finance $ 7,220 $ 7,220
01-2100-General Fund- Information Technology $ 490 $ 490 01-5100-General Fund- Public Works Department $ 3,594 $ 3,594 01-1310-General Fund-Mobile Home Rent Control $ 294 $ 294 01-3000-General Fund-Community Development $ 6,697 $ 6,697 01-4300-General Fund-Fire Department $ 75,138 $ 75,138
01-4900-General Fund-Community Services Senior Center $ 1,143 $ 1,143 24-Gas Tax $ 5,064 $ 5,064
28-Landscape, Lighting & Maintenance $ 2,450 $ 2,450
55-CFD 2012-1B Maintenance Singleton Heights $ 555 $ 555 56-CFD 2013-1 Maintenance JP Ranch $ 555 $ 555
57-CFD 2018-1 Maintenance Summerwind Ranch $ 523 $ 523
67-Successor Agency $ 1,797 $ 1,797
Total $ 113,154 $ 113,154
01-1320-General Fund- Human Resources Total
Employee &
Labor
Relations
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5 City Clerk – Risk Management
The City Clerk – Risk Management Department is responsible for overseeing and managing workers compensation, liability, and property insurance on behalf of the City. City Clerk – Risk Management’s costs are allocated to Receiving Departments as follows:
• Risk Administration – represents costs associated with overseeing the risk management function as well as pollution coverage and trainings. These costs have been allocated based on number of full-time employees (FTE) per Fund / Department.
• Workers Compensation – represents costs associated with receiving and monitoring workers compensation claims on behalf of City departments. These costs have been allocated based on number of full-time employees (FTE) per Fund / Department.
• General Liability – represents costs associated with receiving and monitoring general liability claims. These costs have been allocated based on a five-year average number of general liability claims per Fund / Department. • Property Insurance – represents costs associated with maintaining the property insurance for all City facilities. These costs have been allocated based on square footage of property insured per Fund / Department.

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

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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
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 193,865 $ 193,865
Total Disallowed Costs $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 4,969 $ 152 $ 5,121 01-1200-General Fund- City Manager $ 5,288 $ 562 $ 5,849 01-1300-General Fund- City Clerk - General Ops / Functions $ 1,709 $ 316 $ 2,025 01-1320-General Fund- Human Resources $ 1,100 $ 206 $ 1,307 01-1330-General Fund- Risk Management $ 1,280 $ 1,280
01-2000-General Fund- Finance $ 3,539 $ 3,539
01-2100-General Fund- Information Technology $ 2,498 $ 2,498 01-5100-General Fund- Public Works Department $ 324 $ 324 Total Incoming Costs $ 13,066 $ 8,877 $ 21,943
Overhead Allocation $ 3,447
Total Cost Adjustments $ 3,447 $ 3,447
Total Costs to be Allocated $ 210,378 $ 8,877 $ 219,255 01-1330-General Fund- Risk Management
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01-1330-General Fund- Risk Management
Distribution Percentage 34.52% 15.11% 6.87% 43.50%
Personnel
Salaries $ 43,502 S $ 15,019 $ 6,573 $ 2,988 $ 18,922
Benefits Contra Account $ 13,421 S $ 4,634 $ 2,028 $ 922 $ 5,838 Subtotal Personnel Cost $ 56,923 $ 19,652 $ 8,601 $ 3,910 $ 24,760 Operating Services & Supplies
Operating Expenses $ 386 S $ 133 $ 58 $ 26 $ 168
Overhead Allocation $ (3,447) S $ (1,190) $ (521) $ (237) $ (1,499) Professional Services $ 5,166 S $ 1,784 $ 781 $ 355 $ 2,247 Insurance $ 134,837 S $ - $ 35,058 $ 84,947 $ 14,832
Subtotal Operating Cost $ 136,942 $ 727 $ 35,376 $ 85,092 $ 15,748 FUNCTIONAL EXPENDITURES $ 193,865 $ 20,379 $ 43,977 $ 89,002 $ 40,508 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ - $ -
Cost Adjustments
Overhead Allocation $ 3,447 S $ 1,190 $ 521 $ 237 $ 1,499 Subtotal Cost Adjustments $ 3,447 $ 1,190 $ 521 $ 237 $ 1,499 FUNCTIONAL COST $ 197,312 $ 21,569 $ 44,497 $ 89,238 $ 42,007 First Allocation
Incoming - All Others $ 13,066 $ 1,428 $ 2,947 $ 5,910 $ 2,782 Reallocate Admin Costs $ - $ - $ - $ - $ -
Unallocated Costs $ - $ - $ - $ - $ -
Subtotal of First Allocation $ 210,378 $ 22,997 $ 47,444 $ 95,148 $ 44,789 Second Allocation
Incoming - All Others $ 8,877 $ 970 $ 2,002 $ 4,015 $ 1,890 Reallocate Admin Costs $ - $ - $ - $ - $ -
Unallocated Costs $ - $ - $ - $ - $ -
Subtotal of Second Allocation $ 8,877 $ 970 $ 2,002 $ 4,015 $ 1,890 TOTAL ALLOCATED $ 219,255 $ 23,967 $ 49,446 $ 99,162 $ 46,679 General Liability
Expense Type Expense ($)
Sp
rea
d

EXPENSE DETAIL
Property
Insurance
Risk
Administration
Workers
Compensation
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01-1330-General Fund- Risk Management
.

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

Allocation Basis: # of FTE per Fund / Dept
.

Source of Allocation: Staffing File

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01-1330-General Fund- Risk Management
.

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

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

Allocation Basis: # of FTE per Fund / Dept
.

Source of Allocation: Staffing File
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01-1330-General Fund- Risk Management
.

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

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

Allocation Basis: 5 Yr Avg # of GL Claims
.

Source of Allocation: Claims Log
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01-1330-General Fund- Risk Management
.

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

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

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

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ALLOCATION SUMMARY
01-1200-General Fund- City Manager $ 952 $ 1,963 $ - $ 1,050 $ 3,965 01-1300-General Fund- City Clerk - General Ops / Functions $ 508 $ 1,047 $ - $ 655 $ 2,209 01-1320-General Fund- Human Resources $ 365 $ 753 $ - $ 303 $ 1,420 01-1330-General Fund- Risk Management $ 317 $ 654 $ - $ 309 $ 1,280 01-2000-General Fund- Finance $ 1,834 $ 3,784 $ - $ 2,109 $ 7,727 01-2100-General Fund- Information Technology $ 124 $ 257 $ - $ 226 $ 607 01-5100-General Fund- Public Works Department $ 913 $ 1,883 $ 99,162 $ 10,800 $ 112,759 01-1100-General Fund-City Council $ - $ - $ - $ 4,390 $ 4,390 01-1310-General Fund-Mobile Home Rent Control $ 75 $ 154 $ - $ 84 $ 313 01-3000-General Fund-Community Development $ 1,701 $ 3,510 $ - $ 2,150 $ 7,361 01-3300-General Fund-Engineering $ - $ - $ - $ 1,494 $ 1,494 01-4100-General Fund-Police $ - $ - $ - $ 747 $ 747
01-4300-General Fund-Fire Department $ 14,108 $ 29,106 $ - $ 9,904 $ 53,119 01-4900-General Fund-Community Services Senior Center $ 290 $ 599 $ - $ 6,814 $ 7,704 19-Library $ - $ - $ - $ 5,644 $ 5,644
24-Gas Tax $ 1,286 $ 2,654 $ - $ - $ 3,940
28-Landscape, Lighting & Maintenance $ 622 $ 1,284 $ - $ - $ 1,907 55-CFD 2012-1B Maintenance Singleton Heights $ 141 $ 291 $ - $ - $ 432 56-CFD 2013-1 Maintenance JP Ranch $ 141 $ 291 $ - $ - $ 432 57-CFD 2018-1 Maintenance Summerwind Ranch $ 133 $ 274 $ - $ - $ 407 67-Successor Agency $ 456 $ 942 $ - $ - $ 1,398
Total $ 23,967 $ 49,446 $ 99,162 $ 46,679 $ 219,255
01-1330-General Fund- Risk Management Total
Risk
Administratio
n
Workers
Compensation
General
Liability
Property
Insurance
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6 City Attorney
The City Attorney is responsible for providing the City and its staff with legal advice and counsel; along with representing the City in all legal proceedings. City Attorney’s costs are allocated to Receiving Departments as follows:
• Legal Support – represents costs associated with providing legal advice and counsel to all city departments and functions.

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

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

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CITY ATTORNEY
Legal Support
2 Yr Avg # of Legal
Hours Billed
Litigation
Not Allocated
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 159,613 $ 159,613
Total Disallowed Costs $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 4,720 $ 144 $ 4,864 01-1200-General Fund- City Manager $ 5,288 $ 562 $ 5,849 01-1400-General Fund- City Attorney $ 10,019 $ 10,019
01-2000-General Fund- Finance $ 3,909 $ 3,909
Total Incoming Costs $ 10,008 $ 14,634 $ 24,642
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 169,621 $ 14,634 $ 184,255 01-1400-General Fund- City Attorney
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01-1400-General Fund- City Attorney
Distribution Percentage 80.00% 20.00%
Personnel
Subtotal Personnel Cost $ - $ - $ -
Operating Services & Supplies
Legal Services $ 159,613 S $ 127,690 $ 31,923
Subtotal Operating Cost $ 159,613 $ 127,690 $ 31,923
FUNCTIONAL EXPENDITURES $ 159,613 $ 127,690 $ 31,923
Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ -
FUNCTIONAL COST $ 159,613 $ 127,690 $ 31,923
First Allocation
Incoming - All Others $ 10,008 $ 8,006 $ 2,002
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (33,924) $ - $ (33,924)
Subtotal of First Allocation $ 135,697 $ 135,697 $ -
Second Allocation
Incoming - All Others $ 14,634 $ 11,707 $ 2,927
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (2,927) $ - $ (2,927)
Subtotal of Second Allocation $ 11,707 $ 11,707.40 $ -
TOTAL ALLOCATED $ 147,404 $ 147,404 $ -
Expense Type Expense ($)
Sp
rea
d

EXPENSE DETAIL
Legal Support Litigation
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01-1400-General Fund- City Attorney
.

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

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

Source of Allocation: Attorney Invoices

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ALLOCATION SUMMARY
01-1200-General Fund- City Manager $ 7,541 $ 7,541
01-1300-General Fund- City Clerk - General Ops / Functions $ 1,224 $ 1,224 01-1320-General Fund- Human Resources $ 2,008 $ 2,008
01-1400-General Fund- City Attorney $ 10,019 $ 10,019
01-2000-General Fund- Finance $ 6,078 $ 6,078
01-2100-General Fund- Information Technology $ 3,224 $ 3,224 01-5100-General Fund- Public Works Department $ 10,113 $ 10,113 01-1100-General Fund-City Council $ 20,309 $ 20,309
01-3000-General Fund-Community Development $ 53,269 $ 53,269 01-3300-General Fund-Engineering $ 13,060 $ 13,060
01-4100-General Fund-Police $ 256 $ 256
01-4300-General Fund-Fire Department $ 2,557 $ 2,557
01-4900-General Fund-Community Services Senior Center $ 145 $ 145 13-Insurance $ 689 $ 689
19-Library $ 222 $ 222
27-Housing Rehab. -Federal Grant $ 511 $ 511
28-Landscape, Lighting & Maintenance $ 133 $ 133
36-Traffic Improvement Fees $ 15,443 $ 15,443
67-Successor Agency $ 600 $ 600
Total $ 147,404 $ 147,404
01-1400-General Fund- City Attorney Total
Legal
Support
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7 Finance
The Finance Department is responsible for fiscal management within the City; including finance planning and forecasting, audits, oversight of funding, and cash reconciliation. Additionally, this Department administers payroll and oversees employee benefits.

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

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

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

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

FINANCE
Budget
Equal to All
Fund / Dept
Payroll
# of FTE
Accounts
Payable
# of AP
Transactions
Accounts
Receivable
# of Cash
Receipting
Transactions
Financial
Reporting &
Audit
Equal to All
Fund / Dept
Journal
Entries
# of Journal
Entries
Debt Mgmt11
Equal to all
CFD Funds
Benefits
Admin
# of FTE
Grants
2 Yr Avg # of
Grants
Business
Licensing
Not
Allocated
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 273,859 $ 273,859
Total Deductions $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 6,350 $ 194 $ 6,544 01-1200-General Fund- City Manager $ 5,288 $ 562 $ 5,849 01-1300-General Fund- City Clerk - General Ops / Functions $ 12,818 $ 2,370 $ 15,187 01-1320-General Fund- Human Resources $ 6,080 $ 1,140 $ 7,220 01-1330-General Fund- Risk Management $ 7,388 $ 340 $ 7,727 01-1400-General Fund- City Attorney $ 5,516 $ 562 $ 6,078 01-2000-General Fund- Finance $ 37,326 $ 37,326
01-2100-General Fund- Information Technology $ 13,799 $ 13,799 01-5100-General Fund- Public Works Department $ 2,119 $ 2,119 Total Incoming Costs $ 43,439 $ 58,410 $ 101,849
Overhead Allocation $ 58,753
Total Cost Adjustments $ 58,753 $ 58,753
Total Costs to be Allocated $ 376,051 $ 58,410 $ 434,461 01-2000-General Fund- Finance
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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01-2000-General Fund- Finance
Distribution Percentage 5.92% 13.97% 5.34% 16.12% 11.29% 15.86% 7.95% 3.71% 2.51% 10.81% 6.52% Personnel
Salaries $ 195,775 S $ 11,592 $ 27,346 $ 10,451 $ 31,550 $ 22,095 $ 31,058 $ 15,570 $ 7,261 $ 4,920 $ 21,172 $ 12,760 Management Incentive Pay $ 1,317 S $ 78 $ 184 $ 70 $ 212 $ 149 $ 209 $ 105 $ 49 $ 33 $ 142 $ 86 Benefits Contra Account $ 59,247 S $ 3,508 $ 8,276 $ 3,163 $ 9,548 $ 6,687 $ 9,399 $ 4,712 $ 2,198 $ 1,489 $ 6,407 $ 3,862 Subtotal Personnel Cost $ 256,339 $ 15,178 $ 35,806 $ 13,684 $ 41,310 $ 28,930 $ 40,666 $ 20,387 $ 9,508 $ 6,441 $ 27,721 $ 16,707 Operating Services & Supplies
Operating Expenses $ 2,653 S $ 157 $ 371 $ 142 $ 428 $ 299 $ 421 $ 211 $ 98 $ 67 $ 287 $ 173 Overhead Allocation $ (58,753) S $ (3,479) $ (8,207) $ (3,136) $ (9,468) $ (6,631) $ (9,321) $ (4,673) $ (2,179) $ (1,476) $ (6,354) $ (3,829) Professional Services $ 68,971 S $ 4,084 $ 9,634 $ 3,682 $ 11,115 $ 7,784 $ 10,942 $ 5,485 $ 2,558 $ 1,733 $ 7,459 $ 4,495 Other Contract Services $ 4,649 S $ 275 $ 649 $ 248 $ 749 $ 525 $ 738 $ 370 $ 172 $ 117 $ 503 $ 303 Subtotal Operating Cost $ 17,521 $ 1,037 $ 2,447 $ 935 $ 2,824 $ 1,977 $ 2,779 $ 1,393 $ 650 $ 440 $ 1,895 $ 1,142 FUNCTIONAL EXPENDITURES $ 273,859 $ 16,215 $ 38,253 $ 14,619 $ 44,134 $ 30,908 $ 43,445 $ 21,780 $ 10,158 $ 6,882 $ 29,616 $ 17,849 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Cost Adjustments
Overhead Allocation $ 58,753 S $ 3,479 $ 8,207 $ 3,136 $ 9,468 $ 6,631 $ 9,321 $ 4,673 $ 2,179 $ 1,476 $ 6,354 $ 3,829 Subtotal Cost Adjustments $ 58,753 $ 3,479 $ 8,207 $ 3,136 $ 9,468 $ 6,631 $ 9,321 $ 4,673 $ 2,179 $ 1,476 $ 6,354 $ 3,829 FUNCTIONAL COST $ 332,612 $ 19,694 $ 46,460 $ 17,755 $ 53,602 $ 37,539 $ 52,766 $ 26,453 $ 12,337 $ 8,358 $ 35,970 $ 21,679 First Allocation
Incoming - All Others $ 43,439 $ 2,572 $ 6,068 $ 2,319 $ 7,000 $ 4,902 $ 6,891 $ 3,455 $ 1,611 $ 1,092 $ 4,698 $ 2,831 Reallocate Admin Costs $ (0) $ (22,266) $ 3,306 $ 1,263 $ 3,814 $ 2,671 $ 3,755 $ 1,882 $ 878 $ 595 $ 2,559 $ 1,543 Unallocated Costs $ (26,052) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (26,052) Subtotal of First Allocation $ 349,999 $ 55,834 $ 21,338 $ 64,416 $ 45,112 $ 63,412 $ 31,790 $ 14,826 $ 10,044 $ 43,227 $ - Second Allocation
Incoming - All Others $ 58,410 $ 3,459 $ 8,159 $ 3,118 $ 9,413 $ 6,592 $ 9,266 $ 4,645 $ 2,166 $ 1,468 $ 6,317 $ 3,807 Reallocate Admin Costs $ (0) $ (3,459) $ 514 $ 196 $ 592 $ 415 $ 583 $ 292 $ 136 $ 92 $ 398 $ 240 Unallocated Costs $ (4,047) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (4,047) Subtotal of Second Allocation $ 54,364 $ 8,672 $ 3,314 $ 10,006 $ 7,007 $ 9,849 $ 4,938 $ 2,303 $ 1,560 $ 6,714 $ - TOTAL ALLOCATED $ 404,362 $ 64,506 $ 24,652 $ 74,422 $ 52,119 $ 73,261 $ 36,727 $ 17,129 $ 11,604 $ 49,941 $ - Expense Type Expense ($)

EXPENSE DETAIL
Accounts
Receivable
Sp
rea
d
Me
General
Admin Budget Payroll Accounts Payable
Financial
Reporting &
Audit
Journal
Entries
Debt
Management
Benefits
Administration Grants Business Licencing
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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01-2000-General Fund- Finance
.

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

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01-2000-General Fund- Finance
.

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

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

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01-2000-General Fund- Finance
.

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

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

Allocation Basis: # of FTE per Fund / Dept
.

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01-2000-General Fund- Finance
.

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

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

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

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

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

Source of Allocation: AP Transaction Log
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01-2000-General Fund- Finance
.

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

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

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

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

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

Source of Allocation: Cash Receipts
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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.

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

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

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

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

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.

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

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

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

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

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

Source of Allocation: Journal Entry Report
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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.

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

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

Allocation Basis: Equal to All CFD Funds
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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.

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

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

Allocation Basis: # of FTE per Fund / Dept
.

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.

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

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

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

Source of Allocation: Grants Log
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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ALLOCATION SUMMARY
01-8100-General Fund- Non-Departmental $ 1,362 $ - $ 3,749 $ - $ 1,510 01-1200-General Fund- City Manager $ 1,362 $ 883 $ 465 $ - $ 1,510 01-1300-General Fund- City Clerk - General Ops / Functions $ 1,362 $ 471 $ 775 $ 1,519 $ 1,510 01-1320-General Fund- Human Resources $ 1,362 $ 338 $ 3,439 $ - $ 1,510 01-1330-General Fund- Risk Management $ 1,362 $ 294 $ 197 $ - $ 1,510 01-1400-General Fund- City Attorney $ 1,362 $ - $ 930 $ - $ 1,510 01-2000-General Fund- Finance $ 1,362 $ 1,626 $ 1,001 $ 17,169 $ 1,510 01-2100-General Fund- Information Technology $ 1,617 $ 131 $ 2,223 $ - $ 1,791 01-5100-General Fund- Public Works Department $ 1,617 $ 961 $ 4,697 $ 65 $ 1,791 01-1100-General Fund-City Council $ 1,617 $ - $ 1,605 $ - $ 1,791 01-1310-General Fund-Mobile Home Rent Control $ 1,617 $ 79 $ - $ - $ 1,791 01-3000-General Fund-Community Development $ 1,617 $ 1,790 $ 9,677 $ 22,506 $ 1,791 01-3300-General Fund-Engineering $ 1,617 $ - $ 1,454 $ 2,143 $ 1,791 01-4000-General Fund-Citizens on Patrol $ 1,617 $ - $ 301 $ - $ 1,791 01-4100-General Fund-Police $ - $ - $ 1,956 $ 653 $ 1,791 01-4200-General Fund-Animal Control $ - $ - $ 84 $ - $ - 01-4300-General Fund-Fire Department $ 1,617 $ 14,847 $ 25,940 $ 3,150 $ 1,791 01-4900-General Fund-Community Services Senior Center $ 1,617 $ 306 $ 1,922 $ - $ 1,791 12-Special Deposits $ 808 $ - $ 17 $ 26 $ 896
13-Insurance $ 808 $ - $ 117 $ 65 $ 896
14-Supplemental Law Enforcement Safety $ 808 $ - $ 384 $ 144 $ 896 16-Capital Project Including ARPA $ 808 $ - $ 184 $ 39 $ 896 18-Planning Grants $ - $ - $ 117 $ 484 $ -
19-Library $ 1,617 $ - $ 903 $ - $ 1,791
20-ADA CIP Projects $ - $ - $ 150 $ 78 $ -
21-Air Quality Management District $ 808 $ - $ 17 $ 65 $ 896 22-Road Maintenance and Rehabilitation Account $ 808 $ - $ - $ 196 $ 896 24-Gas Tax $ 1,617 $ 1,354 $ 1,671 $ 758 $ 1,791
25-Measure A $ 808 $ - $ 33 $ 222 $ 896
26-Housing Rehab. -State Grant $ 808 $ - $ 84 $ 26 $ 896 27-Housing Rehab. -Federal Grant $ 808 $ - $ 67 $ 39 $ 896 28-Landscape, Lighting & Maintenance $ 1,617 $ 655 $ 1,671 $ 105 $ 1,791 01-2000-General Fund- Finance Budget Payroll
Accounts
Payable
Accounts
Receivable
Financial
Reporting &
Audit
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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ALLOCATION SUMMARY
01-2000-General Fund- Finance Budget Payroll
Accounts
Payable
Accounts
Receivable
Financial
Reporting &
Audit
31-Fire Facilities Fees $ 808 $ - $ 33 $ 52 $ 896
32-Flood Control and Drainage Fees $ 808 $ - $ 217 $ 65 $ 896 33-Administration Facilities Fees $ 808 $ - $ 368 $ 52 $ 896 34-Library Facilities Fees $ 808 $ - $ - $ 26 $ 896
35-Law Enforcement Facilities Fees $ 808 $ - $ - $ 52 $ 896 36-Traffic Improvement Fees $ 808 $ - $ 2,975 $ 484 $ 896 39-Park Improvement Fees $ 808 $ - $ 267 $ 26 $ 896
42-Multi-Species Habitat Conservation Program $ 808 $ - $ 50 $ 39 $ 896 47-CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch $ 1,617 $ - $ 234 $ 235 $ 1,791 49-CFD 2012-1 Facilities IA2 Singleton Heights $ 1,617 $ - $ 251 $ 209 $ 1,791 51-CFD Public Services 1 $ 1,617 $ - $ 134 $ 105 $ 1,791 52-CFD 2013-1 Facilities Improvement Area 1 JP Ranch $ 1,617 $ - $ 217 $ 209 $ 1,791 53-CFD 2012-1 Facilities IA1 Singleton Heights $ 1,617 $ - $ 234 $ 209 $ 1,791 54-CFD 2013-1 Facilities Improvement Area 3 JP Ranch $ 1,617 $ - $ 234 $ 196 $ 1,791 55-CFD 2012-1B Maintenance Singleton Heights $ 1,617 $ 148 $ 1,688 $ 91 $ 1,791 56-CFD 2013-1 Maintenance JP Ranch $ 1,617 $ 148 $ 1,203 $ 105 $ 1,791 57-CFD 2018-1 Maintenance Summerwind Ranch $ 1,617 $ 140 $ 150 $ 105 $ 1,791 59-CFD 2013-1 Facilities IA2 JP Ranch $ 1,617 $ - $ 201 $ 209 $ 1,791 67-Successor Agency $ 1,617 $ 480 $ 134 $ 157 $ 1,791
71-California Recycling Grant $ 808 $ - $ - $ 39 $ 896
75-Vehicle Fund $ 1,617 $ - $ - $ - $ 1,791
76-Information Technology Fund $ 1,617 $ - $ - $ - $ 1,791 Total $ 64,506 $ 24,652 $ 74,422 $ 52,119 $ 73,261
FY22 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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ALLOCATION SUMMARY
01-8100-General Fund- Non-Departmental
01-1200-General Fund- City Manager
01-1300-General Fund- City Clerk - General Ops / Functions 01-1320-General Fund- Human Resources
01-1330-General Fund- Risk Management
01-1400-General Fund- City Attorney
01-2000-General Fund- Finance
01-2100-General Fund- Information Technology
01-5100-General Fund- Public Works Department
01-1100-General Fund-City Council
01-1310-General Fund-Mobile Home Rent Control
01-3000-General Fund-Community Development
01-3300-General Fund-Engineering
01-4000-General Fund-Citizens on Patrol
01-4100-General Fund-Police
01-4200-General Fund-Animal Control
01-4300-General Fund-Fire Department
01-4900-General Fund-Community Services Senior Center
12-Special Deposits
13-Insurance
14-Supplemental Law Enforcement Safety
16-Capital Project Including ARPA
18-Planning Grants
19-Library
20-ADA CIP Projects
21-Air Quality Management District
22-Road Maintenance and Rehabilitation Account
24-Gas Tax
25-Measure A
26-Housing Rehab. -State Grant
27-Housing Rehab. -Federal Grant
28-Landscape, Lighting & Maintenance
01-2000-General Fund- Finance
$ 523 $ - $ - $ - $ 7,144
$ 95 $ - $ 416 $ 2,337 $ 7,067
$ 365 $ - $ 222 $ - $ 6,223
$ 675 $ - $ 159 $ - $ 7,484
$ 37 $ - $ 139 $ - $ 3,539
$ 107 $ - $ - $ - $ 3,909
$ 13,893 $ - $ 765 $ - $ 37,326
$ 330 $ - $ 62 $ - $ 6,153
$ 646 $ - $ 452 $ - $ 10,229
$ 272 $ - $ - $ - $ 5,284
$ 13 $ - $ 37 $ - $ 3,537
$ 6,899 $ - $ 843 $ 2,720 $ 47,844
$ 241 $ - $ - $ - $ 7,246
$ 38 $ - $ - $ - $ 3,747
$ 290 $ - $ - $ 2,720 $ 7,410
$ 7 $ - $ - $ 2,720 $ 2,811
$ 4,247 $ - $ 6,989 $ 6,801 $ 65,382
$ 294 $ - $ 144 $ - $ 6,074
$ 18 $ - $ - $ - $ 1,765
$ 98 $ - $ - $ - $ 1,984
$ 200 $ - $ - $ - $ 2,433
$ 120 $ - $ - $ 2,720 $ 4,768
$ 96 $ - $ - $ 5,441 $ 6,137
$ 597 $ - $ - $ - $ 4,907
$ 109 $ - $ - $ 2,720 $ 3,058
$ 49 $ - $ - $ - $ 1,835
$ 76 $ - $ - $ - $ 1,976
$ 828 $ - $ 637 $ - $ 8,657
$ 109 $ - $ - $ - $ 2,069
$ 58 $ - $ - $ 2,720 $ 4,592
$ 40 $ - $ - $ 2,720 $ 4,570
$ 644 $ - $ 308 $ - $ 6,791
Journal
Entries Total
Debt
Management
Benefits
Administration Grants
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ALLOCATION SUMMARY
01-2000-General Fund- Finance
31-Fire Facilities Fees
32-Flood Control and Drainage Fees
33-Administration Facilities Fees
34-Library Facilities Fees
35-Law Enforcement Facilities Fees
36-Traffic Improvement Fees
39-Park Improvement Fees
42-Multi-Species Habitat Conservation Program
47-CFD 2018-1 Facilities Improvement Area 1 Summerwind Ranch 49-CFD 2012-1 Facilities IA2 Singleton Heights
51-CFD Public Services 1
52-CFD 2013-1 Facilities Improvement Area 1 JP Ranch
53-CFD 2012-1 Facilities IA1 Singleton Heights
54-CFD 2013-1 Facilities Improvement Area 3 JP Ranch
55-CFD 2012-1B Maintenance Singleton Heights
56-CFD 2013-1 Maintenance JP Ranch
57-CFD 2018-1 Maintenance Summerwind Ranch
59-CFD 2013-1 Facilities IA2 JP Ranch
67-Successor Agency
71-California Recycling Grant
75-Vehicle Fund
76-Information Technology Fund
Total
Journal
Entries Total
Debt
Management
Benefits
Administration Grants
$ 45 $ - $ - $ - $ 1,834
$ 134 $ - $ - $ 5,441 $ 7,561
$ 238 $ - $ - $ - $ 2,362
$ 22 $ - $ - $ - $ 1,752
$ 31 $ - $ - $ - $ 1,787
$ 1,129 $ - $ - $ 5,441 $ 11,732
$ 216 $ - $ - $ - $ 2,214
$ 45 $ - $ - $ - $ 1,838
$ 207 $ 2,447 $ - $ - $ 6,531
$ 194 $ 2,447 $ - $ - $ 6,509
$ 94 $ 2,447 $ - $ - $ 6,187
$ 185 $ 2,447 $ - $ - $ 6,466
$ 185 $ 2,447 $ - $ - $ 6,483
$ 185 $ 2,447 $ - $ - $ 6,470
$ 759 $ - $ 70 $ - $ 6,165
$ 559 $ - $ 70 $ - $ 5,493
$ 118 $ - $ 66 $ - $ 3,987
$ 180 $ 2,447 $ - $ - $ 6,445
$ 176 $ - $ 226 $ - $ 4,581
$ 13 $ - $ - $ 5,441 $ 7,197
$ - $ - $ - $ - $ 3,408
$ - $ - $ - $ - $ 3,408
$ 36,727 $ 17,129 $ 11,604 $ 49,941 $ 404,362
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8 Information Services
The Information Services Department is responsible for maintenance of all City technological hardware, software, and infrastructure. Information Services’ costs are allocated to Receiving Departments as follows:
• General IT Support – represents costs associated with contractual support for software and hardware support. These costs have been allocated based on the number of full-time employees (FTE) per Fund Department11.

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

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INFORMATION SERVICES
General IT Support
# of FTE
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Departmental Expenditures $ 201,505 $ 201,505
Total Disallowed Costs $ - $ -
Incoming Costs
01-8100-General Fund- Non-Departmental $ 174 $ 5 $ 180
01-1200-General Fund- City Manager $ 5,288 $ 562 $ 5,849 01-1320-General Fund- Human Resources $ 413 $ 77 $ 490
01-1330-General Fund- Risk Management $ 581 $ 27 $ 607
01-1400-General Fund- City Attorney $ 2,926 $ 298 $ 3,224 01-2000-General Fund- Finance $ 5,161 $ 992 $ 6,153
01-2100-General Fund- Information Technology $ 937 $ 937 01-5100-General Fund- Public Works Department $ 227 $ 227 Total Incoming Costs $ 14,542 $ 3,125 $ 17,667
Overhead Allocation $ 11,856
Total Cost Adjustments $ 11,856 $ 11,856
Total Costs to be Allocated $ 227,903 $ 3,125 $ 231,028 01-2100-General Fund- Information Technology
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01-2100-General Fund- Information Technology
Distribution Percentage 100.00%
Personnel
Salaries $ 11,676 S $ 11,676
Benefits Contra Account $ 3,631 S $ 3,631
Subtotal Personnel Cost $ 15,308 $ 15,308
Operating Services & Supplies
Operating Expenses $ 50,285 S $ 50,285
Overhead Allocation $ (11,856) S $ (11,856)
Professional Services $ 26,722 S $ 26,722
Other Contract Services $ 121,036 S $ 121,036
Repairs/Maintenance $ 10 S $ 10
Subtotal Operating Cost $ 186,197 $ 186,197
FUNCTIONAL EXPENDITURES $ 201,505 $ 201,505
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Overhead Allocation $ 11,856 S $ 11,856
Subtotal Cost Adjustments $ 11,856 $ 11,856
FUNCTIONAL COST $ 213,361 $ 213,361
First Allocation
Incoming - All Others $ 14,542 $ 14,542
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 227,903 $ 227,903
Second Allocation
Incoming - All Others $ 3,125 $ 3,125
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 3,125 $ 3,124.79
TOTAL ALLOCATED $ 231,028 $ 231,028
Expense Type Expense ($)

EXPENSE DETAIL
Sp
rea
d General IT Support
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01-2100-General Fund- Information Technology
.

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

Allocation Basis: # of FTE per Fund / Dept
.

Source of Allocation: Staffing File

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ALLOCATION SUMMARY
01-1200-General Fund- City Manager $ 7,493 $ 7,493
01-1300-General Fund- City Clerk - General Ops / Functions $ 3,996 $ 3,996 01-1320-General Fund- Human Resources $ 2,872 $ 2,872
01-1330-General Fund- Risk Management $ 2,498 $ 2,498
01-2000-General Fund- Finance $ 13,799 $ 13,799
01-2100-General Fund- Information Technology $ 937 $ 937 01-5100-General Fund- Public Works Department $ 19,664 $ 19,664 01-1310-General Fund-Mobile Home Rent Control $ 571 $ 571 01-3000-General Fund-Community Development $ 32,034 $ 32,034 01-3300-General Fund-Engineering $ 6,343 $ 6,343
01-4300-General Fund-Fire Department $ 107,836 $ 107,836 01-4900-General Fund-Community Services Senior Center $ 14,907 $ 14,907 24-Gas Tax $ 9,832 $ 9,832
28-Landscape, Lighting & Maintenance $ 4,757 $ 4,757
67-Successor Agency $ 3,489 $ 3,489
Total $ 231,028 $ 231,028
01-2100-General Fund- Information Technology
General IT
Support Total
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9 Public Works
The Public Works Department is responsible for daily and emergency maintenance and upkeep of the Calimesa’s facilities, streets, and parks, as well as oversees the solid waste contract, and provides development engineering services. Public Works’ costs are allocated to Receiving Departments as follows:
• Building & Custodial Maintenance – represents costs associated with janitorial services and the routine upkeep of Cityowned facilities. These costs have been allocated based on square footage occupied per Fund / Department. • Streets – represents costs associated with routine and emergency maintenance of City streets Per OMB guidelines these costs have been unallocated.
• Park Maintenance – represents costs with the routine maintenance and upkeep of City parks. Per OMB guidelines these costs have been unallocated.
• Public Works – represents costs associated with contracted public works activities – development engineering, solid waste, and other general costs. Per OMB guidelines these costs have been unallocated.

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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
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 395,278 $ 395,278
Total Disallowed Costs $ - $ -
Incoming Costs $ -
01-8100-General Fund- Non-Departmental $ 7,332 $ 224 $ 7,555 01-1200-General Fund- City Manager $ 5,288 $ 562 $ 5,849 01-1300-General Fund- City Clerk - General Ops / Functions $ 11,109 $ 2,054 $ 13,162 01-1320-General Fund- Human Resources $ 3,026 $ 567 $ 3,594 01-1330-General Fund- Risk Management $ 108,160 $ 4,599 $ 112,759 01-1400-General Fund- City Attorney $ 9,178 $ 935 $ 10,113 01-2000-General Fund- Finance $ 8,569 $ 1,660 $ 10,229
01-2100-General Fund- Information Technology $ 19,356 $ 308 $ 19,664 01-5100-General Fund- Public Works Department $ 1,500 $ 1,500 Total Incoming Costs $ 172,017 $ 12,409 $ 184,426
Overhead Allocation $ 27,929
Total Cost Adjustments $ 27,929 $ 27,929
Total Costs to be Allocated $ 595,224 $ 12,409 $ 607,633 01-5100-General Fund- Public Works Department
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01-5100-General Fund- Public Works Department
Distribution Percentage 15.00% 50.00% 35.00% 0.00%
Personnel
Salaries $ 48,250 S $ 7,237 $ 24,125 $ 16,887 $ -
Benefits Contra Account $ 22,282 S $ 3,342 $ 11,141 $ 7,799 $ - Subtotal Personnel Cost $ 70,532 $ 10,580 $ 35,266 $ 24,686 $ - Operating Services & Supplies
Operating Expenses $ 56,016 S $ 8,402 $ 28,008 $ 19,606 $ - Overhead Allocation $ (27,929) S $ (4,189) $ (13,965) $ (9,775) $ - Professional Services $ 226,880 S $ - $ - $ - $ 226,880 Other Contract Services $ 4,750 S $ 713 $ 2,375 $ 1,663 Repairs/Maintenance $ 35,192 S $ 5,279 $ 17,596 $ 12,317 $ - Fuel & Oil $ 138 S $ 21 $ 69 $ 48 $ -
NPDES $ 29,699 S $ - $ - $ - $ 29,699
Subtotal Operating Cost $ 324,746 $ 10,225 $ 34,084 $ 23,859 $ 256,579 FUNCTIONAL EXPENDITURES $ 395,278 $ 20,805 $ 69,350 $ 48,545 $ 256,579 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ - $ -
Cost Adjustments
Overhead Allocation $ 27,929 S $ 4,189 $ 13,965 $ 9,775 $ - Subtotal Cost Adjustments $ 27,929 $ 4,189 $ 13,965 $ 9,775 $ - FUNCTIONAL COST $ 423,207 $ 24,994 $ 83,314 $ 58,320 $ 256,579 First Allocation
Incoming - All Others $ 172,017 $ 10,159 $ 33,864 $ 23,705 $ 104,289 Reallocate Admin Costs $ - $ - $ - $ - $ -
Unallocated Costs $ (560,071) $ - $ (117,178) $ (82,025) $ (360,868) Subtotal of First Allocation $ 35,153 $ 35,153 $ - $ - $ - Second Allocation
Incoming - All Others $ 12,409 $ 733 $ 2,443 $ 1,710 $ 7,523 Reallocate Admin Costs $ - $ - $ - $ - $ -
Unallocated Costs $ (11,676) $ - $ (2,443) $ (1,710) $ (7,523) Subtotal of Second Allocation $ 733 $ 732.88 $ - $ - $ - TOTAL ALLOCATED $ 35,886 $ 35,886 $ - $ - $ -
Expense Type Expense ($)

EXPENSE DETAIL
Public Works
Sp
rea
d
Building &
Custodial
Maintenance
Streets
Park
Maintenance
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01-5100-General Fund- Public Works Department
.

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

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

Source of Allocation: Building Square Footage

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ALLOCATION SUMMARY
01-1200-General Fund- City Manager $ 1,101 $ 1,101
01-1300-General Fund- City Clerk - General Ops / Functions $ 687 $ 687 01-1320-General Fund- Human Resources $ 317 $ 317
01-1330-General Fund- Risk Management $ 324 $ 324
01-2000-General Fund- Finance $ 2,119 $ 2,119
01-2100-General Fund- Information Technology $ 227 $ 227 01-5100-General Fund- Public Works Department $ 1,500 $ 1,500 01-1100-General Fund-City Council $ 4,521 $ 4,521
01-1310-General Fund-Mobile Home Rent Control $ 86 $ 86 01-3000-General Fund-Community Development $ 2,214 $ 2,214 01-3300-General Fund-Engineering $ 1,539 $ 1,539
01-4100-General Fund-Police $ 769 $ 769
01-4300-General Fund-Fire Department $ 7,650 $ 7,650
01-4900-General Fund-Community Services Senior Center $ 7,018 $ 7,018 19-Library $ 5,813 $ 5,813
Total $ 35,886 $ 35,886
01-5100-General Fund- Public Works Department
Building &
Custodial
Maintenance Total
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10. Certificate of Indirect Costs
The following page provides the certification letter of indirect costs for the City of Calimesa’s Title 2 CFR 200 Compliant Cost Allocation Plan.

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CITY OF CALIMESA, CA

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

I declare that the foregoing is true and correct:

City Calimesa, California
Signature:

Name of Official:

Title:

Date of Execution:

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RESOLUTION NO. 2024-10

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CALIMESA,

CALIFORNIA, ADOPTING AN AMENDED AND RESTATED MASTER

FEE SCHEDULE, FULL COST ALLOCATION PLAN BASED ON FISCAL YEAR 2023-24 BUDGETED EXPENDITURES AND THE OMB 2 CFR
PART 200 COMPLIANT COST ALLOCATION PLAN BASED ON FISCAL YEAR 2021-22 ACTUAL EXPENDITURES
WHEREAS, the City Council of the City of Calimesa (the “City”) is empowered to impose reasonable fees, rates, and charges for municipal services. California Government Code Section 66000 et seq. authorizes public agencies to adopt fees for municipal services, provided such fees do not exceed the cost to the agency for providing the services. Periodically, the Calimesa City Council reviews its fees, rates, and charges to determine whether the fees and charges: are reasonably related to the cost of the regulation, service or product provided; and to ensure that the City collects all costs reasonably borne by the City or, at a minimum, collects a substantial portion of the actual costs of the services and goods provided by the City; and WHEREAS, in connection with such review, the City retained MuniFinancial in the mid-2000s to review and conduct an independent, detailed analysis of City services, regulations and products, the costs reasonably borne of providing those regulations, services and products, the beneficiaries of those regulations, services and products, and the revenues produced by those paying fees for special regulations, services and products, and to prepare a study and report setting forth the specific amount of fees and charges; and
WHEREAS, MuniFinancial prepared a report titled the “Comprehensive Cost of Services Fee Report,” dated January 16, 2007 (the “Report”) , listing the applicable direct and indirect costs for certain regulations, services or products provided by the City, describing the reasonable relationship between the fees and charges and the regulations, services and products provided by the City, and setting forth the time and method for payment of the fees and charges; and
WHEREAS, based upon the Report, the City Council adopted its Comprehensive Fee Schedule in 2010 by adoption of Resolution No. 2010-43; and WHEREAS, in 2014, the City retained Revenue & Cost Specialists, LLC., to review and update the Report pursuant to its own independent, detailed analysis of City services, regulations and products, the costs reasonably borne of providing those regulations, services and products, the beneficiaries of those regulations, services and products, and the revenues produced by those paying fees for special regulations, services and products, and to prepare a Service Cost Update Report (“Cost Analysis”); and WHEREAS, based upon the Cost Analysis, the City amended the Comprehensive Fee Schedule in 2014 by adopting Resolution 2014-48; and WHEREAS, City Staff had sufficient opportunity to test and study whether the fees enacted in 2010 and updated in 2014, accurately reflected the costs reasonably borne by the City in providing City regulations, services, and products. Based upon study and Attachment 10G

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analysis reference, certain Building and Safety fees no longer covered the actual costs of the goods and services provided by the City; and
WHEREAS, City fees for commercial building permits and related plan check fees were calculated based upon square footage in which projects under 100,000 sq ft are capped at a $6,277(which has been demonstrated to be inadequate for the service rendered), with a deposit based system from 100,001-200,000 sq.ft., with nothing addressed above 200,000 sq.ft.; and
WHEREAS, based on upon study of the fees, in April 2022, City staff recommended the fees for commercial building permits and related plan check fees be calculated based upon the square footage, construction type, and occupancy, which better reflects actual cost to the City, as reflected in the International Code Council (ICC) Valuation tables as is customary for many municipalities; and WHEREAS, the City Council determined various adjustments should be made to the commercial building permits and related plan check fees to ensure that they accurately reflect the costs reasonably borne by the City as of April 2022; and WHEREAS, based on the study, the City Council adopted a restated and updated comprehensive fee schedule by adoption of Resolution No. 2022-05; and WHEREAS, In January 2023, the City retained Matrix Consulting Group to review and conduct an independent, detailed analysis of City services, regulations and products, the costs reasonably borne of providing those regulations, services and products, the beneficiaries of those regulations, services and products, and the revenues produced by those paying fees for special regulations, services and products, and to prepare a study and report setting forth the specific amount of fees and charges; to prepare a Full Cost Allocation Plan (CAP) that documents current indirect costs associated with Citywide Services; to prepare an OMB 2 CFR Part 200 Cost Allocation Plan; and WHEREAS, Matrix Consulting Group prepared a report titled the “Report on Cost of Services (User Fee Study), dated April 2024 (the “Report”), listing the applicable direct and indirect costs for certain regulations, services or products provided by the City, describing the reasonable relationship between the fees and charges and the regulations, services and products provided by the City, and setting forth the time and method for payment of the fees and charges; prepared a Full Cost Allocation Plan dated August 2023, prepared OMB 2 CFR Part 200 Compliant Cost Allocation Plan dated October 2023; and
WHEREAS, the City Council complies with both the letter and the spirit of the California Constitution and intends to limit the growth of taxes and expenses to the City’s General Fund, by shifting, where possible, the burden of special regulatory programs and services and products to applicants and the recipients of the benefits thereof while ensuring that those shifted costs do not exceed the reasonable cost of providing the program, service or product; and
WHEREAS, in accordance with Chapter 3.05 of the Calimesa Municipal Code, the City Council desires to continue its established policy of recovering the full costs reasonably borne of providing special services and programs of a voluntary and limited

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nature, and regulatory services deemed necessary to protect the public health, safety or welfare, such that general taxes are not diverted from general services of a broad nature and thereby utilized to subsidize unfairly and inequitably such special services; and WHEREAS, pursuant to applicable provisions of the California Government Code and Section 3.05.020 of the Calimesa Municipal Code, the specific fees to be charged for certain regulations, services and products must be adopted by resolution, following notice and public hearing; and
WHEREAS, notice of public hearing has been given pursuant to Government Code Section 6062a, and written notice has been provided to interested parties who filed written requests for mailed notice of meetings on new or increased development-related fees or service charges, and written presentations made and received, and the required public hearing was held on April 15, 2024.

NOW, THEREFORE, the City Council of the City of Calimesa hereby finds, resolves and determines as follows:

Section 1. Adoption and Incorporation of Recitals. The recitals set forth above are true and correct and are incorporated herein.

Section 2. Environmental Exemption. The City Council finds that the adoption of this Resolution is exempt from the California Environmental Quality Act (“CEQA,” Public Resources Code Sections 21000 et seq.), because it approves and sets forth a procedure for determining fees for the purpose of meeting the operating expenses of City departments, as set forth in Public Resources Code Section 21080(b)(8)(A).

Section 3. Findings.

A. The City Council finds that the fees and charges increased pursuant to this Resolution are set at the estimated costs reasonably borne by the City in providing the regulations, services and products to which each such fee or charge applies and in no case do they exceed the estimated cost of the service.

B. The City further finds that the City conducted an analysis of its services, the costs reasonably borne by the City in providing its services, the beneficiaries of such services, and the revenues produced by those paying fees and charges for such services in 2010, 2014, 2022 and 2023. City departments have reviewed and studied the Comprehensive Fee Schedule, prior studies, and made certain recommendations as to the fees identified on Attachment A to the accompanying staff report. The Report on Cost of Services (User Fee) Study, Full Cost Allocation Plan, and OMB 2 CFR Part 200 Compliant Cost Allocation Plan, performed by the independent consultants and the additional analysis performed by staff are on file with the City and are incorporated by this reference. The study and reports set forth a mechanism to ensure that fees adopted by the City do not exceed the reasonable estimated cost for providing the services for which the fees are charged.

C. After conducting a duly noticed public hearing on April 15, 2024, and satisfying all applicable provisions of California Government Code Sections 66016 and

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66018, the City Council hereby determines that the fees, rates, and charges proposed to be increased should cover the costs reasonably borne or a substantial portion of the actual costs of the services provided by the City and that the certain fees, rates, and charges identified on Attachment 1 to the staff report, satisfy this requirement.

Section 4. Adoption of Fees and Charges. Pursuant to applicable provisions of the California Constitution and the California Government Code, and Calimesa Municipal Code Chapter 3.05, the City Council hereby approves and adopts the adjusted fees and charges for regulations, services and products set forth as Attachment A to the Staff Report.

Section 5. Attached as Exhibit “A” to this Resolution is the Amended and Restated “Calimesa Master Fee Schedule” which contains the current fee, full cost recovery and proposed fees.

Section 6. The restatement in the attached Exhibit “A” of existing rates and amounts for previously imposed taxes, fees, and charges is for the purpose of administrative convenience and is not intended, and shall not be construed, as the imposition, extension, or increase of any such tax, fee, or charge.

Section 7. Methodology for Calculation and Collection of Fees and Charges. The fees and charges adjusted herein shall continue to be calculated and collected in accordance with Chapter 3.05 of the Calimesa Municipal Code, the Report, and otherwise as follows:

A. Each fee and charge adjusted herein is for an identified regulation, service or product; additional fees shall be required for each additional regulation, service or product that is requested or required.

B. Where fees or charges are indicated on a per unit of measurement basis, the fee is for each identified unit or portion thereof within the indicated range of such units.

C. The fees or charges due shall be calculated by the various City department(s), and shall be collected prior to the City’s performance of the services, unless a written agreement is entered into for deferral of such fees, or unless otherwise provided herein.

D. Where a deposit is required for a particular service or project, the applicant shall post and maintain the required deposit in accordance with Section

3.05.040 of the Calimesa Municipal Code.

E. Where contracted personnel (including, without limitation, the City Attorney, Planning and/or Engineering staff, or outside special services) are utilized, or where requested dedicated contracted personnel are required or provided at an applicant’s request, the actual time spent by that contracted personnel or services, at the rates and on the terms applicable to the services provided, shall be paid by the applicant.

Section 8. Interest for Non-Payment of Invoices. The City Council authorizes staff to impose interest charges on all outstanding invoices from the date that

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the payment is late to the date that the invoice is paid. The applicable interest rate shall be the interest rate that the City earns on investments in the Local Agency Investment Fund (LAIF) that is currently then in effect on the date the invoice payment is deemed to be late.

Section 9. Repeal of Conflicting Resolutions. Any and all conflicting provisions of prior Resolutions of the City Council establishing, adjusting or modifying fees for the services, programs or products set forth in Exhibit “A,” are hereby repealed and replaced as of the effective date of the fees set forth in said Exhibit “A;” provided, however, that such repeal shall not excuse or affect the failure of any person or entity to pay any fee heretofore imposed upon such person or entity.

Section 10. The City Manager, or designee, shall have the authority to interpret the provisions of this Resolution, Attachment 1 to the staff report, and Exhibit “A” for purposes of resolving ambiguities.

Section 11. Effective Date. The fees and charges increased pursuant to this Resolution shall take effect 60 days following the adoption of this Resolution, pursuant to Government Code Sections 66017(a) and 66019(b). The City Council has recommended all new rates be implemented with an effective date of July 1, 2024.

Section 12. Severability. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this Resolution or any part hereof is for any reason held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining portion of this Resolution or any part thereof. The City Council hereby declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause or phrase hereof, irrespective of the fact that any one or more section, subsection, subdivision, paragraph, sentence, clause or phrase be declared invalid or unconstitutional.

PASSED, APPROVED AND ADOPTED this 6
th day of May 2024.
_____________________________________

WILLIAM DAVIS, MAYOR
ATTEST:
_____________________________________

DARLENE GERDES, CITY CLERK
APPROVED AS TO FORM:
____________________________________

QUINN BARROW, CITY ATTORNEY

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From: Darlene Gerdes
To: Celeste Reid
Subject: FW: (External):RE: Public Comments for 4/15/24 Council Meeting: City of Calimesa - Notice of Public Hearing Pursuant to Government Code Section 66016 Date: Wednesday, April 24, 2024 3:35:44 PM
Attachments: image007.png
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From: Melissa Martin <[email protected]>
Sent: Wednesday, April 17, 2024 3:44 PM
To: Darlene Gerdes <[email protected]>; Aileen Flores <[email protected]>; Will Kolbow <[email protected]>
Cc: Eventov, Adam M <[email protected]>; Macias, Richard <[email protected]>; GeoffreyDanker <[email protected]>; Jonathan Kiluk <[email protected]> Subject: RE: (External):RE: Public Comments for 4/15/24 Council Meeting: City of Calimesa - Notice of Public Hearing Pursuant to Government Code Section 66016
Hello, Calimesa,
Thank you, again, for postponing this agenda item to the public hearing on May 6. We have highlighted the fees we are concerned with below. Can you explain which fees will apply to SCE and SCG and how they were derived? Can you please provide a breakdown of what is included in each fee? For example, are traffic review and inspection covered? Will these fees affect our respective annual permits? If you can send a copy of the fee study, that would be helpful also. We look forward to hearing from you.

Thank you,
Melissa Martin
Senior Compliance Manager
Construction Permit Organization |T&D Distribution Business Line M. 626-862-9996
Questions? Click Here: PERMIT TEAM or CPO TEAM COVERAGE (SCE employees only) CENTRAL FIELD SERVICES TEAM (SCE employees only)
Please be sure to submit ALL permit requests SCE-PERMIT REQUEST or CONTRACTOR-PERMIT TIME EXTENSION/OT REQUEST Looking for permit status? DPM PERMIT STATUS WEEKLY LOCAL PLANNING, OPS, NDP DESERT RURAL Attachment 10H

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City Council Meeting
Agenda Report
Agenda Item No. 11
SUBJECT: MOUNTAINVIEW PARK CONSTRUCTION CONTRACT AWARD
MEETING DATE: May 6, 2024
PREPARED BY: Mari Shakir, Associate Engineer
RECOMMENDATION: That the City Council:

1. Award a construction contract to Three Peaks Corp for the amount of $2,421,000 for the construction of the Mountainview Park Project; and

2. Approve a total construction budget of $2,997,956 to include the construction contract amount, 10% contingency, 8% project management, City procured furnishings, MSHCP fees and water meter connection fees; and

3. Approve the purchase of the modular restroom from Public Restroom Company in the amount of $621,222.

4. Approve Resolution 2024-22, a Resolution of the City of Calimesa Amending the FY 2023-24 Budget to include an additional appropriation from the General Fund for the construction of the Mountainview Park Project.

DISCUSSION: The City Council conceptually approved a plan for the 4 th Street Park Expansion
project, now called Mountainview Park, on February 7, 2022. This plan expands the existing 4th Street Park and includes 4 pickleball courts, walking trails, an adaptable open sports area, parking lot, and bathrooms/maintenance closet. Following Council approval, the contract landscape architect, RHA Landscape, began the design of the plans for the expansion.

On March 4, 2024, Council approved the final plans and specifications and directed staff to release them for formal bidding. Bids were opened on April 4, 2024. 8 bids were received with Three Peaks Corp being the lowest responsible bidder. The bid listing is attached.

To avoid contractor markup, City staff will be procuring park furnishings for the Contractor to install.

These include the modular restroom, seatwall, picnic table, bench, trash cans, bike rack, and shade structure. At this time, staff recommends the purchase of the modular bathroom which includes delivery and installation. The supplier, Public Restroom Company has provided us a quote covered under their contract with Sourcewell. Sourcewell is a government agency that helps government agencies comply with public bidding requirements through cooperative purchasing. Per CMC

3.15.140, alternative purchasing procedures may be used in the discretion of the Purchasing Agent

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for the purchase of supplies, equipment, or services, including purchases of supplies, equipment or services where competitive bid procedures have already been utilized, such as purchases from federal, state or county governments, including, state of California agencies, counties, cities, joint power agencies, special districts, and nonprofit agencies whose main purpose is to assist cities or other public entities, and the supplies or equipment are supplied to the City at the same or better price, as was obtained through the competitive bid procedures of that entity. Staff will return to Council to approve the purchases of the other furnishings at a later date.

FISCAL IMPACT: The Mountainview Park Project is funded through Development Impact Fees, a grant from the State of California and a proposed transfer from the General Fund as shown in the table below:

Budget Amount
Available Funding
Development Impact Fee Fund $ 3,274,628
State of California Grant Funding 183,550
Transfer From General Fund 161,000
Total Funding $ 3,619,178
Project Costs - Design/Construction/Management
Design/Bidding/Project Management (8%) $ 193,680
Construction 2,421,000
Construction Contingency (10%) 242,100
City Procured Furnishings & Modular Restroom 724,897
MSHCP Fees & Water Connection Fees 37,501
Total Project Costs $ 3,619,178
ATTACHMENTS:

Attachment A: Bidders Listing
Attachment B: Three Peaks Bid
Attachment C: Contract Documents
Attachment D: Resolution 2024-22
Attachment E: Public Restroom Company Quote
Attachment F: Public Restroom Sourcewell Contract

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# BIDDER BID BOND? ADDENDA? NON-COLLUSION
AFFIDAVIT?
CLARIFICATIONS 1 – 4
green indicates received

TOTAL BID SCHEDULE
AMOUNT
1 Deark E&C, Inc.
1335 W. Valencia Dr. Ste P
Fullerton, CA 92833
[email protected]
(714) 251-3777

YES N/A YES
1 2 3 4 $2,746,845
2 Urban Habitat
P.O. Box 1177
La Quinta, CA 92247 YES N/A YES1 2 3 4 $2,830,747.89
3 Three Peaks Corp.

P.O. Box 101
1025 Calimesa Bl. #6
Calimesa, CA 92320

YES N/A YES
1 2 3 4
Apparent Low Bidder
$2,421,000
4 C.S. Legacy Construction, Inc.
675 Brea Canyon Rd., Ste 8
Walnut, CA 91789

YES N/A YES
1 2 3 4
2 nd Lowest Bidder
$2,437,165
5 Armstrong Cal Builders
P.O Box 249
Stanton, CA 90680-0249

YES N/A YES
1 2 3 4 $3,195,899
6 KASA Construction, Inc.
15148 Sierra Bonita Lane
Chino, CA 91710 YES N/A YES1 2 3 4
3 rd Lowest Bidder
$2,529,835
7 Los Angeles Engineering, Inc.
633 N. Barranca Ave.

Covina, CA 91723 YES N/A YES1 2 3 4 $3,016,000
8 Roadway Engineering & Const.
3121 Indian Ave
Perris, CA 92571 YES N/A YES1 2 3 4 $2,796,843.60
BIDDERS LISTING – City of Calimesa, 908 Park Ave., Calimesa, CA 92320 PROJECT NUMBER: BID NO. 2024-01 Bid Opening 4/4/2024 – 3:00 p.m.

PROJECT NAME: Mountainview Park Project
ENGINEERS ESTIMATE: $2,972,512.00 STAFF PRESENT: Darlene Gerdes & Mari Shakir Attachment 11A

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Attachment 11B

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City of Calimesa
41 SECTION 600 - AGREEMENT
THIS AGREEMENT (also referred to herein as the “contract”) is made and entered into this _______ day of ___________ 2024, by and between the City of Calimesa, a municipal corporation, hereinafter referred to as “City”, and
, located at
Contractor / Company Name Street Address
City State Zip Code Phone
hereinafter referred to as “Contractor". City and Contractor are referred to herein as the “parties.” PROJECT: MOUNTAINVIEW PARK PROJECT BID NO. 2024-01.

WITNESSETH, in this consideration of their covenants, the parties hereto agree as follows:

The contract documents for the Project shall consist of the Notice Inviting Sealed Bids, Instructions to Bidders, Proposal, General Specifications, Standard Specifications, Special Provisions, Plans, and all referenced specifications and appendices; together with this Agreement and all required bonds, indemnity, insurance certificates, permits, notices, and affidavits; and also including any and all addenda or supplemental agreements clarifying, amending, or extending the work contemplated as may be required to insure its completion in an acceptable manner (collectively, the “Contract Documents”). The Contract Documents are made a part hereof as though fully set forth herein.

In consideration of such work, City agrees to pay Contractor and Contractor agrees to accept the sum of _____________________________________________________and No/Cents, ($____________) in the manner provided in the Contract Documents and subject to adjustment provided therein.

Concurrently with the execution of this Agreement, Contractor shall file with the City the bonds and certificates of insurance specified in the Contract Documents and subject to adjustment provided therein.

This Contract shall not be assigned without the written permission of the City Council.

IN WITNESS WHEREOF, the parties hereto have executed this instrument the day and year first above written.

ATTEST: CITY OF CALIMESA
A Municipal Corporation
Darlene Gerdes, City Clerk Date William Davis, Mayor Date FUNDS AVAILABLE: CONTRACTOR:

Celeste Reid, Finance
Director
Date Date
Margaret Monson, Public
Works Director
Date Date
APPROVED AS TO FORM:

Quinn Barrow, City Attorney Date
Attachment C

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City of Calimesa
42 SECTION 610 - CONTRACTOR’S PAYMENT BOND
Public Contract
KNOW ALL BY THESE PRESENTS: That
As Principal (herein called “Principal”) and
As Surety (herein called “Surety”)
are held and firmly bound unto the City of Calimesa, a Municipal Corporation of the State of California (herein called “Obligee”), in just and full sum of ($______________________), lawful money of the United States of America, (said sum being equal to 100% of the estimated amount payable by the terms hereinafter described Contract) for the payment of which, well and truly to be made, we hereby bind ourselves and our, and each of our, heirs, executors, administrators, successors, and assigns, jointly and severally, firmly by these presents.

THE CONDITION OF THE ABOVE OBLIGATION IS SUCH, That WHEREAS, Principal has been awarded a Contract for the following described work of improvement and is required by Obligee to give this bond in connection with the execution of the written Contract therefore, NOW, THEREFORE, if Principal or his subcontractors shall fail to pay for any materials, provisions, provender or other supplies, or teams, used in, upon, for, or about the performance of the work contracted to be done, or for any work or labor thereon of any kind, or for amounts due under the Unemployment Insurance Act with respect to such work or labor, the Surety will pay for the same, in an amount not exceeding the sum specified above, and also in case suit is brought upon this bond, a reasonable attorney’s fee to be fixed by the court. This bond shall insure to the benefit of any and all persons entitled to file claims under the Civil Code so as to give a right of action to them or their assigns in any suit brought upon the bond.

No extension of time granted to the Principal and no change or alteration in any of the terms of the Contract or the Contract documents or the work to be performed hereunder, whether made after notice of not, shall release or otherwise affect the obligations of the Surety hereunder, and the Surety waives notice of any such extension, change, or alteration. The Surety, by the execution of this bond, represents and warrants that this bond has also been duly executed by the Principal with proper authority, and the Surety hereby waives any defense, which it might have by reason of any failure of the Principal to execute or properly execute this bond.

In the event suit is brought upon this bond by the Obligee and judgment is recovered by the Obligee, court costs, including attorney’s fees actually incurred, shall be an additional obligation of this bond for which Principal and Surety shall be liable.

Signed and Sealed this ____________________ day of ___________________, 2024,

PRINCIPAL
APPROVED AS TO FORM:

SURETY
NOTE TO SURETY COMPANY:

The following form of acknowledgment should be
used. If any other form of acknowledgment is used,
there must be submitted a certified copy of unrevoked
resolution of authority for the attorney-in-fact.

By:

Date:
(SURETY CO. ATTORNEY-IN-FACT)

ATTACH APPROPRIATE JURAT (S)

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City of Calimesa
43 SECTION 620 - PERFORMANCE BOND
Public Contract
KNOW ALL BY THESE PRESENTS: That
As Principal (herein called “Principal”) and
As Surety (herein called “Surety”)
are held and firmly bound unto the City of Calimesa, a municipal corporation of the State of California (herein called “Obligee”), in just and full sum of ($_____________________), lawful money of the United States of America, (said sum being equal to 100% of the estimated amount payable by the terms of the hereinafter described Contract) for the payment of which, well and truly to be made, we hereby bind ourselves and our, and each of our, heirs, executors, administrators, successors, and assigns, jointly and severally, firmly by these presents.

THE CONDITION OF THE ABOVE OBLIGATION IS SUCH, That WHEREAS, Principal has been awarded a Contract for the following described work of improvement and is required by Obligee to give this bond in connection with the execution of the written Contract therefor, NOW, THEREFORE, if Principal shall well and truly do and perform each and all of the covenants, conditions, and agreements of said Contract on the Principal’s part to be done and performed, and any and all alterations thereof made herein provided, at the time and in the manner therein specified, and shall indemnify and save harmless the Obligee, its officers, agents, and employees, as therein stipulated, then this obligation shall be null and void, otherwise it shall remain in full force and effect.

No extension of time granted to the Principal and no change or alteration in any of the terms of the Contract or the Contract Documents or the work to be performed there under, whether made after notice or not, shall release or otherwise affect the obligation of the Surety hereunder, and the Surety waives notice of any such extension, change, or alteration. The Surety, by the execution of this bond, represents and warrants that this bond has also been duly executed by the Principal with proper authority, and the Surety hereby waives any defense, which it might have by reason of any failure of the Principal to execute or properly execute this bond.

Signed and Sealed this ____________________ day of ___________________, 2024.

PRINCIPAL
APPROVED AS TO FORM:

SURETY
NOTE TO SURETY COMPANY:

By:

Date:
(SURETY CO. ATTORNEY-IN-FACT)

ATTACH APPROPRIATE JURAT (S)

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City of Calimesa
44 SECTION 630 - CERTIFICATE OF INSURANCE
This is to certify that the following endorsement is part of the policy(ies) described below:

Named Insured
(Contractor)
Companies Affording
Coverage:

Address: A
.

B
.

C
.

Policy
Number
Compan
y
A,B,C
Coverage Expiratio
n Date
B.I. Limits
P.D.

Aggregate
Automobile Liability
General Liability
Product / Completed
Operation
Blanket Contractual
Contractor’s Protective
Personal Injury
Other
Excess Liability
Worker’s
Compensation
It is hereby understood, and agreed, that the City of Calimesa, its City Council and each member thereof and every officer and employee of the City shall be named as a joint and several assureds with respect to claims arising out of the following project:

It is further agreed that the following indemnity agreement between the City of Calimesa and the named insured is covered under the Policy. To the fullest extent permitted by law, Contractor shall, at its sole cost and expense, defend, hold harmless and indemnify City and its elected officials, officers, attorneys, agents, employees, designated volunteers, successors, assigns and those City agents serving as independent contractors in the role of City officials (collectively “Indemnitees”), from and against any and all damages, costs, expenses, liabilities, claims, demands, causes of action, proceedings, actions challenging the award of this contract, stop notices, expenses, judgments, penalties, liens, and losses of any nature whatsoever, including fees of accountants, attorneys, or other professionals and all costs associated therewith and the payment of all consequential damages (collectively “Liabilities”), in law or equity, whether actual, alleged or threatened, which arise out of, are claimed to arise out of, pertain to, or relate to the acts or omissions of Contractor, its officers, agents, servants, employees, subcontractors, materialmen, Contractors or their officers, agents, servants or employees (or any entity or individual that Contractor shall bear the legal liability thereof) in the performance of this Agreement, including the Indemnitees’ active or passive negligence, except for Liabilities arising from the sole negligence or willful misconduct of the Indemnitees as determined by court decision or by the agreement of the Parties. Contractor shall defend the Indemnitees in any action or actions filed in connection with any Liabilities with counsel of the Indemnitees’ choice, and shall pay all costs and expenses, including all attorneys’ fees and experts’ costs actually incurred in connection with such defense. Contractor shall reimburse the Indemnitees for any and all legal expenses and costs incurred by Indemnitees in connection therewith.

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City of Calimesa
45 The Contractor shall obtain executed indemnity agreements with provisions identical to those in this Section from each and every Subcontractor or any other person or entity involved by, for, with or on behalf of the Contractor in the performance of the Contract. If the Contractor fails to obtain such indemnity obligations, the Contractor shall be fully responsible and indemnify, hold harmless and defend the Indemnitees from and against any and all Liabilities at law or in equity, whether actual, alleged or threatened, which arise out of, are claimed to arise out of, pertain to, or relate to the acts or omissions of the Contractor’s Subcontractor, its officers, agents, servants, employees, Subcontractors, materialmen, contractors or their officers, agents, servants or employees (or any entity or individual that the Contractor’s Subcontractor shall bear the legal liability thereof) in the performance of the Contract, including the Indemnitees’ active or passive negligence, except for Liabilities arising from the sole negligence or willful misconduct of the Indemnitees, as determined by final arbitration or court decision or by the agreement of the Parties.

It is further agreed that the inclusion of more than one assured shall not operate to increase the limit of the company’s liability and that insurer waives any right on contribution with insurance which may be available to City of Calimesa. In the event of cancellation or material change in the above coverage, the company will give forty-five (45) days written notice of cancellation or material change to the certificate holder.

Except to certify that the policy(ies) described above have the above endorsement attached, this certificate or verification of insurance is not an insurance policy and does not amend, extend or alter the coverage afforded by the policies listed herein. Notwithstanding any requirement, term, condition of any contract or other document with respect to which this certificate or verification of insurance may be issued or may pertain, the insurance afforded by the policies described herein is subject to all terms, exclusions and conditions of such policies.

Date: By:

Agency: Title:

Address:

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City of Calimesa
46 CERTIFICATE OF INSURANCE
Worker’s Compensation
WHEREAS, the City of Calimesa has required certain insurance to be provided by:

NOW, THEREFORE, the undersigned insurance company does hereby certify that it has issued the policy or policies described below to the following named insureds and that the same are in force at this time.

1. This certificate is issued to: City of Calimesa, City Hall, 908 Park Avenue, Calimesa, CA 92320.

2. The insureds under such policy or policies are:

3. Worker’s Compensation Policy or Policies in a form approved by the Insurance Commissioner of California covering all operations of the named insureds, as follows:

Policy Number Effective Date Expiration Date

4. Said policy or policies shall not be canceled, nor shall there be any reduction in coverage or limits or liability, unless and until thirty (30) days written notice thereof has been served upon the City Clerk of the City of Calimesa.

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RESOLUTION 2024-22

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CALIMESA CALIFORNIA, AMENDING THE FY 2023-24 BUDGET

TO INCLUDE AN APPROPRIATION FROM THE GENERAL FUND

FOR THE CONSTRUCTION OF THE MOUNTAINVIEW PARK

PROJECT
WHEREAS, on March 4, 2024, City Council directed staff to release the construction of the Mountainview Park Project for formal bidding; and WHEREAS, the City received and opened 8 bids where the lowest responsible bidder is Three Peaks Corp in the amount of $2,421,000; and WHEREAS, City Staff has determined that a total construction budget of $3,619,178 will be needed to complete the project; and
WHEREAS, the construction budget includes the construction contract amount, 10% construction contingency, 8% project management costs, City procured furnishings, MSHCP fees, and utility fees; and
WHEREAS, the Project is to be paid for from Fund 39 – Park Improvement Fees; and
WHEREAS, the anticipated costs exceeds the available resources in Fund 39 by $161,000; and
WHEREAS, the City Council now deems it appropriate to allocate $161,000 in General Funds for the Project.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CALIMESA HEREBY FINDS, DETERMINES, RESOLVES AND ORDERS AS FOLLOWS:

The Fiscal Year 2023-24 Budget is hereby amended to adjust budgeted project costs in the Development Impact Fee Fund – Park Fund 39 by $345,227 for total remaining project costs of $3,619,178 and budget a transfer from the General Fund to the Development Impact Fee Fund of $161,000 to fund the Mountainview Park Project.

PASSED, APPROVED, and ADOPTED this 6
th day of May 2024.
_____________________________________

WILLIAM DAVIS, MAYOR
ATTEST:
_________________________________

DARLENE GERDES, CITY CLERK
Attachment 11D

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Mountainview Park - Calimesa, CA | 3.13.2024| Reference # 11517-1/18/2023-0 2587 Business Parkway | Minden, NV 89423 | www.PublicRestroomCompany.com | p: 888-888-2060 | f: 888-888-1448 1 of 9
Price Proposal: Mountainview Park
Location: Calimesa, CA
Date: 3.13.2024
Reference: 11517-1/18/2023-0
Sourcewell: Contract 081721-PRM
Our Offer to Sell:

1. Prefabricated Building delivered to site $ 570,299
Public Restroom Company herein bids to furnish (building only per plans and specifications, delivered to site with all costs except installation including applicable taxes excluding retention. (Retention is not allowed as this is materials or a product fully assembled before shipment to the site and therefore not subject to retention.)

2. Turnkey Installation of the Building above $ 50,923
Public Restroom Company also includes in this two-part quotation our turnkey installation package for this building. Our national factory authorized installation team will:
a. Arrive onsite to confirm and verify the Owner/General Contractor provided scope of work in preparation for installation including access to the site. b. Verify the building pad size, building corners, finished slab elevation, utility depth and location, meter size and distance from building, and compaction compliance. c. Excavate the utility trenches for placement of our prefabricated underground piping tree for plumbing and electrical, set the kit in place, provide the water test for inspection before backfilling, and then place the site adjacent coarse sand you provide to us alongside the building pad and screed it level for final building placement. We will need onsite water availability for wetting the sand bed before building placement to consolidate the pad.
d. Set the building on the site pad.
e. Connect the utility piping stub ups to the building piping stub down building points of connection for water, sewer, and electrical conduit to the building internal electrical panel. ** Please note: If there is a Community Workforce Agreement or other regulation requiring local labor for installation, Public Restroom Company will not offer this full installation package. The building will be delivered to the site and offset with a crane only. The Owner or General Contractor will be responsible for installation, and a separate price will be issued for the crane and site supervision. Please see “Optional Building Installation Steps – By Others” on page 8.**

3. Owner/General Contractor Final Tie In of Utilities and other site work:
a. The exterior utility connections for water, sewer and electrical 6’ or less from the footprint of the building are by owner/general contractor.

4. Total Cost of building and delivery $ 621,222
Attachment 11E

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Scope of Work Background:

Owner/General Contractor shall survey the site, establish survey for the building pad and prefabricated building slab elevation and front corners, excavate for building footings (if required), locate footing sleeves for electrical, waste, and water, pour the footings (if required), furnish sand base adjacent to subgrade pad, and provide location for utility POC’s nominally 6’ outside the foundation.

Preparation of Building Pad:

Owner/General Contractor is responsible for providing the building subgrade pad or when required footings to frost depth per Public Restroom Company design specifications. PRC will provide detailed drawings for the subgrade building pad, utilities POC’s, and if required the footings, attached to this scope of work.

Subgrade Pad/Foundation Requirements:

1. Owner/General Contractor shall survey the building site and provide a finished slab elevation for the prefabricated building. The building pad size we require is larger than the final actual building footprint. Provide building front corner stakes with 10’ offsets.

2. Excavate the existing site to the depth of the required footings to local code if required.

3. Furnish coarse concrete sand adjacent to subgrade pad so owner/general contractor can cut the utility trenches, install underground utilities, and screed sand.

Owner/General Contractor verification of site access to allow Building Delivery:

1. You certify to PRC that suitable delivery access to the proposed building site is available. Suitable access is defined as 14’ minimum width, 16’ minimum height, and sufficient turning radius for a crane and 70’ tractor-trailer.

2. Our cost is based upon the crane we provide being able to get within 35’ from the building center and for the delivery truck to be no more than 35’ from the crane center picking point.

3. If the path to the building site traverses curbs, underground utilities, landscaping, sidewalks, or other obstacles that could be damaged, it is the Owner/General Contractor ‘s responsibility for repair and all costs, if damage occurs.

4. If trench plating is required, it shall be the cost responsibility of the Owner/General Contractor.

5. If unseen obstacles are present when site installation begins, it is the Owner/General Contractor responsibility to properly mark them and verbally notify PRC before installation.

6. If weather becomes an issue for safety or site installation delays due to weather, Owner/General Contractor or PRC with General Contractor’s confirmation may call-off set. If building set is stopped, relocation of the building modules to an onsite or offsite location may incur additional costs to Owner/General Contractor.

Delivery Notice and Site Availability:

PRC will provide sufficient notice of delivery of the prefabricated building. The Owner/General Contractor shall make the site available during the delivery period. During the delivery period, on an

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Mountainview Park - Calimesa, CA | 3.13.2024| Reference # 11517-1/18/2023-0 2587 Business Parkway | Minden, NV 89423 | www.PublicRestroomCompany.com | p: 888-888-2060 | f: 888-888-1448 3 of 9
improved site, Owner should stop site watering several days before delivery to minimize the impact on the soils for the heavy equipment needed for installation.

Caution: If site is not ready for our field crew to perform their delivery and if no notice of delay in readiness from Owner/General Contractor is received, PRC will provide a change order for remobilization on a daily basis until the site is ready for us. Ready means that the site pad is completed, the corner required survey stakes are in place, the slab elevation stakes are in place, the location of the front of the building is confirmed on site, and access to the site is available from an improved roadway. Owner/General Contractor shall sign the change order before we will continue delivery.

Utility Connections:

1. The Owner/General Contractor is responsible for flushing all water service lines before final connection.

2. The Owner/General Contractor is responsible for the final connections of water, sewer, and electrical at the exterior of building POC’s.

3. Owner/general contractor provides a POC for water, a POC DWV waste line with a clean out your service connection, and an electrical schedule 80 PVC sleeve at an exterior POC.

4. Owner/general contractor provides and connects the interior building utility connections and the Owner/General Contractor, or their subcontractor makes the exterior connections to POC’s for services.

Special Conditions, Permits, and Inspection Fees:

Follow any published specifications governing local building procedures for applicable building permit fees, health department fees, all inspection fees, site concrete testing fees, and compaction tests, if required by Owner. PRC is responsible for all required State inspections and final State insignia certification of the building, if applicable.

Jurisdiction for Off-site Work:

Jurisdiction, for permitting and inspection of this building shall be either the State agency who manages prefabricated building compliance in the state or the local CBO (when the State does not provide certification.) If the responsibility for building inspection is the local CBO, we will provide a certified plan set, calculations, and a third-party engineer inspection report for any and all closed work the local official cannot see.

PUBLIC RESTROOM COMPANY SCOPE OF WORK:

Our In Plant/Off-Site Construction Scheduling System:

PRC has several off-site manufacturing centers in the United States, strategically located, with the proper equipment and trained staff to fabricate our custom buildings to our high-quality fit and finish standards. PRC manages quality control in our off-site production facility to comply with the approved drawings and provides an inspection certification and photos as required. When proprietary materials, which we have designed and fabricated, are part of the project, PRC supplies the manufacturing centers

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with these proprietary PRC components. We then schedule the in-plant construction process to coordinate with your delivery date through our Operations Division field staff. We guaranty on time at cost delivery weather permitting.

Special Payment and Progress Billing Terms:

Invoicing begins on the 30th of the month following an order and/or the acceptance of the proposal/contract.

The first progress billing invoice will be issued for the commencement of design and engineering of architectural plans. This will be 10% of the contracted amount. Once construction begins invoicing will commence monthly based on plant percentage of completion, supported by photographs.

In the event of project stoppage, additional fees may be assessed for re-mobilization, storage, crane costs, etc. Our discounted project costs are based upon timely payments. Delays in payment could change delivery schedules and project costs.

Delivery and Installation Supervision:

Site Inspection:

PRC staff, upon site arrival, will verify the required dimensions of the building pad and the corner locations/elevation. We will also verify the delivery path from an accessible road or street and install the underground utilities to the point of connection nominally 6’ from the exterior of the building.

Testing of Water, Sewer, and Electrical in Plant and Final Site Utility Connection:

Before the building leaves the manufacturing center, PRC certifies a pressure water piping test, DWV, and the electrical connections for compliance with code. While the building is fully tested for leaks at the plant before shipment, road vibration may loosen some plumbing slip fittings and require tightening once the building services (water) is completed. Owner/General Contractor is responsible for minor fitting tightening to handle small slip fitting leaks caused by transportation.

Time of Completion:

PRC estimates a 240 calendar day schedule to complete our scope of work from receipt of written notice to proceed together with signed approved architectural submittals from all authorities required to approve them.

Exclusions/Exceptions:

1. Access issues for delivery of the building by a clear unobstructed path of travel from an improved roadway to the final installation pad or foundation may cause site delays and extra cost at each site. This exclusion covers sites whose access is limited by trees, inaccessible roadways, overhead power lines at location where crane will lift building, grade changes disallowing our delivery trailers with only 4” of clearance to grade, berms, or uneven site grades, or when the path of travel is over improvements such as sidewalks, all of which are not within the scope of work by PRC. On some sites without on-site storage availability for buildings that cannot be set, relocation to a proximal crane yard and later relocated to the site for installation, will incur additional fees at rates that vary

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2. If weather on site causes site delivery issues, the delivery may have to be diverted to an off-site location and the additional costs will be a change order to the bid. Our staff works with the Owner/General Contractor in advance to make sure sound decisions for delivery are made to avoid this issue. But sometimes Owner/General Contractor take risks for weather, but this risk is clearly at the Owner/General Contractor risk, not PRC.

3. Sidewalks outside the building footprint.

4. Trench plates or matting needed for protection of site soils, sidewalks, hardscaping, or site utilities shall be the responsibility of the Owner/General Contractor. Any site soils damage or other site improvements if damaged during installation shall be the responsibility of the Owner/General Contractor.

5. Not responsible for removing any soil, sand, or other debris as a result of trenching or installation.

6. Survey, location of building corners, finish floor elevation, excavation, and construction of subgrade building pad and footings (if required) per PRC plans.

7. Soil conditions not suitable for bearing a minimum of 1500 PSF with compaction to 90% maximum dry density shall require Owner/General Contractor correction before building placement. If no soils testing report is available before bid, Owner/General Contractor must verify site supporting soils at a minimum of 1500 PSF because that is the least we can place our structures on or Owner/General Contractor or engineer of record must design a foundation system to meet the imposed loads of site placement.

8. Improper water pressure, an undersized meter, or improper water volume flow to the building may necessitate a change order for installation of a building internal diaphragm tank to provide the minimum flow rate and static pressure of up to 60 PSI and a minimum of 40 PSI to properly flush the fixtures. Building water service chlorination, post installation, shall be by Owner/General Contractor.

9. Our bid included crane costs are based on a maximum 35’ radius from the center pin of the crane (10’ back from the rear of the crane) to the building center point of the furthest building module roof. If additional distance requires a larger crane, additional costs will be assessed by change order to the Owner/General Contractor.

10. Bonds, building permits, a site survey, special inspection fees, minor trash removal (nominally one pickup truck of shipping materials), final utility connections to the on-site water, sewer and electrical are by the Owner/General Contractor. Since the building is fully inspected and tested in plant, minor plumbing leaks (if water is not available when building site work installation is completed) is by the Owner/ General Contractor.

11. Site Traffic Control, if applicable, shall be by Owner/ General Contractor, not PRC.

12. Any equipment installation, site work or special inspections other than described within this proposal, shall be by Owner/General Contractor.

13. Backflow certification if applicable by Owner/ General Contractor.

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PRC shall comply with the required insurance requirements, wage reports, and safety requirements for the project, including OSHA regulations.

Special Insurance to protect the Building before acceptance:

As PRC requires payment for each month of off-site construction, and since the building is not on owner property where their insurance will cover the building, we maintain a special policy that insures the property even when paid for off-site until the building is finally accepted by the owner. This special policy protects the Owner’s custom ordered materials to be used in the fabrication of the building during this period. PRC provides this Stock Throughput Policy to cover the building materials from supplier to manufacturer, while it is being built off-site, while in transit to the job site, during and after it is installed on-site until final acceptance. This special policy has a $1,000,000 coverage limit. This exceeds the cost of any single building we have offered for sale herein.

Errors and Omissions Insurance:

Our firm employs licensed architects, engineers, and drafting staff to provide design of our buildings.

Since these buildings are required to meet accessibility standards and building codes on site, and since we are the designer, we carry Errors and Omissions Insurance (E & O) to protect our clients from any errors. The policy covers a limit of up to $2,000,000 per occurrence and is more clearly explained in the insurance certificates we provide after receipt of a purchase order.

WARRANTY
All work performed by PUBLIC RESTROOM COMPANY (called “Company”) shall be warranted to the Owner to be of good quality, free of faults and defects in material, workmanship, and title for 5 years from last date of installation if building is installed by Company or 1 year if building is installed by Owner or Owner’s agent without on-site supervision by Company. Company warranty on building shell including exterior walls, concrete 8” slab/foundation, and roof system is warranted for 20 years structurally. The Company will repair or replace at their sole option any defects in work upon proper notice to the below stated address below.

Our Company extended warranties shall be Company only and shall have no effect on any required Performance, Payment, or Warranty Bonds where Surety shall assume no liability to the Company, the Owner, or any third parties should the Company fail for any reason to deliver acceptable maintenance warranties beyond the one year period. The warranty extension is solely between the owner and PRC and not the general contractor, bonding company, or architect/engineer of record.

This warranty applies only if all work performed by Company has been fully paid for, including change orders if applicable. Company has no responsibility for any neglect, abuse, or improper handling of building product.

The warranties expressed herein are exclusive, and are in lieu of all other warranties expressed or implied, including those of merchantability and fitness.

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There are no warranties which extend beyond those described on the face of this Warranty. The foregoing shall constitute the full liability of the Company and be the sole remedy to the Owner.

Term of Offer to Sell and Owner/General Contractor Acceptance:

This offer is valid for acceptance within 30 days, or when a part of a public bid for the applicable duration imposed within the Owner’s bid documents. Acceptance is by approving our post bid preliminary notice to begin drawings subject to final Owner/General Contractor approval of our submittals and receipt of a contract or a purchase order/contract.

Special Notice of Possible Project Cost Increases as a Result of Late Payments:

In the event of delayed or late payment, PRC shall have the right to remedies including late charges, overall project total cost increases, and other damages as allowed by applicable law. The contract price quoted herein is a discounted price based upon our receipt of progress payments as invoiced on the agreed billing schedule of PRC. In the event of non-payment, PRC will provide a 5 day written notice to cure and if payment is still not received, the discounted price for the payment due may increase, to an undetermined amount, to cover work stoppage, remobilization, cancellation of materials and subsequent restocking charges, resale of the contracted building to another party, storage fees, additional crane fees, travel and per diem costs for field crews, and any other cost applicable to the project, as allowed by law. Interest if applicable to non-payment will be assessed at the maximum amount allowed by law or 18% whichever is greater.

Termination
Upon Termination for any reason, Owner/General Contractor shall be liable for the cost of all work performed up to the date of termination. Additionally, Owner/General Contractor shall pay for off-site demolition and disposal of the partially or fully fabricated building as well as any non-returnable materials which were custom-ordered to complete fabrication in PRC’s factory location. Any returned materials are subject to return and restocking fees at the Owner/General Contractor expense.

Venue for Contract Jurisdiction:

Public Restroom Company requires all contracts accepted by our firm to hold that the venue for legal jurisdiction for this contract offer and acceptance shall be Douglas County, Nevada. In the event of your default, PRC shall be entitled to the full amount due including reasonable attorney fees, costs, storage, expenses of physical recovery, and statutory interest, as allowed by law.

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If a Community Workforce Agreement or other labor regulation requires the use of local labor for site work, our trained installation staff will not be able to complete the installation work on site. In these cases, Public Restroom Company shall provide one staff member for supervision of installation work being performed by others for warranty to be valid. Below is a general guide for the installation and may not constitute a full installation process depending on the unique features of the site, building, and utilities needed.

1. Underground Utility Prep: *Reminder - 8” slab arrives with the building* a. Owner/ General Contractor to stringline outside of building slab and mark the utility drop locations per the plumbing drop plan provided with submittal drawings. b. Owner/ General Contractor to trench utility lines to meet the drop locations. c. Owner/ General Contractor to assemble the underground sewer piping, electrical conduit, and install underground water line.
d. Trench and install building utilities.
e. Slope the sewer to code (minimum 2%).
f. Shade pipes with sand while waiting for the underground inspection. g. Pass local building underground inspection.
h. Backfill with course mason sand around all the plumbing risers. i. Pad should be laser level 8” below the finish floor elevation. Place course mason sand and screed sand flush using 2x4’s.

2. Building Off-Load and Set:
a. Remove plastic shrink wrap.
b. Remove steel tie-down plates from building slab and install provided pick plates. c. Remove the electrical conduit from the main panel, clear all block out grates. d. Hook up the rigging and install protection from rigging at the fascia. e. Pick the building slowly, lift the building up 1 inch off the trailer to make sure building is secure. Check the level of the building and adjust with shackles. f. Set the building on the sub-grade at marked location. g. Repeat for any additional building modules.

3. Final Install Steps:
a. Make sure the building is level and aligned properly (block joints, cap beam, concrete slab, plumbing, fascia, ridge, etc.)
b. Dry in the roof including caulking joints at the fascia. c. Connect all interior plumbing, including clean outs before the exterior sewer POC. d. Connect the 2” electrical conduit to the main panel in the chase, install 10’ ground and connect it to the Ufer ground that is located under the panel. e. Touch up paint, as needed.
f. Sweep out all the rooms, wipe all fixtures and doors, etc. g. Install backer rod where the building modules join.
h. Install self-leveling caulking on the floor slab joints where the building modules meet.

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No modifications to this offer shall be authorized unless confirmed in writing by the President of Public Restroom Company.

Offered by: Public Restroom Company by _________________________________ Charles E. Kaufman IV, President
This provides conditional acceptance of this preliminary purchase order for this building subject to acceptance of the submittals, furnished by Public Restroom Company. Once you accept the preliminary submittals, this shall become a final purchase agreement or at your discretion the final purchase order or a contract may be substituted with this attached.

Accepted by:
_______________________________ _______________________________ Authorized Signature Date Signed
_______________________________ _______________________________ Printed Name Legal Entity Name and Address

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081721-PRM
Rev. 3/2021 1
Solicitation Number: RFP 081721

CONTRACT
This Contract is between Sourcewell, 202 12th Street Northeast, P.O. Box 219, Staples, MN 56479 (Sourcewell) and Public Restroom Company, 2587 Business Parkway, Minden, NV 89423 (Supplier).

Sourcewell is a State of Minnesota local government unit and service cooperative created under the laws of the State of Minnesota (Minnesota Statutes Section 123A.21) that offers cooperative procurement solutions to government entities. Participation is open to eligible federal, state/province, and municipal governmental entities, higher education, K-12 education, nonprofit, tribal government, and other public entities located in the United States and Canada.

Sourcewell issued a public solicitation for Restroom and Shower Facility Solutions from which Supplier was awarded a contract.

Supplier desires to contract with Sourcewell to provide equipment, products, or services to Sourcewell and the entities that access Sourcewell’s cooperative purchasing contracts (Participating Entities).

1. TERM OF CONTRACT
A. EFFECTIVE DATE. This Contract is effective upon the date of the final signature below.

B. EXPIRATION DATE AND EXTENSION. This Contract expires October 15, 2025, unless it is cancelled sooner pursuant to Article 22. This Contract may be extended one additional year upon the request of Sourcewell and written agreement by Supplier.

C. SURVIVAL OF TERMS. Notwithstanding any expiration or termination of this Contract, all payment obligations incurred prior to expiration or termination will survive, as will the following: Articles 11 through 14 survive the expiration or cancellation of this Contract. All other rights will cease upon expiration or termination of this Contract.

2. EQUIPMENT, PRODUCTS, OR SERVICES
A. EQUIPMENT, PRODUCTS, OR SERVICES. Supplier will provide the Equipment, Products, or Services as stated in its Proposal submitted under the Solicitation Number listed above.

DocuSign Envelope ID: AD47396A-0D8E-414D-9C34-2E630B05F598 Attachment 11F

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081721-PRM
Rev. 3/2021 2
Supplier’s Equipment, Products, or Services Proposal (Proposal) is attached and incorporated into this Contract.

All Equipment and Products provided under this Contract must be new and the current model.

Supplier may offer close-out or refurbished Equipment or Products if they are clearly indicated in Supplier’s product and pricing list. Unless agreed to by the Participating Entities in advance, Equipment or Products must be delivered as operational to the Participating Entity’s site.

This Contract offers an indefinite quantity of sales, and while substantial volume is anticipated, sales and sales volume are not guaranteed.

B. WARRANTY. Supplier warrants that all Equipment, Products, and Services furnished are free from liens and encumbrances, and are free from defects in design, materials, and workmanship.

In addition, Supplier warrants the Equipment, Products, and Services are suitable for and will perform in accordance with the ordinary use for which they are intended. Supplier’s dealers and distributors must agree to assist the Participating Entity in reaching a resolution in any dispute over warranty terms with the manufacturer. Any manufacturer’s warranty that extends beyond the expiration of the Supplier’s warranty will be passed on to the Participating Entity.

C. DEALERS, DISTRIBUTORS, AND/OR RESELLERS. Upon Contract execution and throughout the Contract term, Supplier must provide to Sourcewell a current means to validate or authenticate Supplier’s authorized dealers, distributors, or resellers relative to the Equipment, Products, and Services offered under this Contract, which will be incorporated into this Contract by reference. It is the Supplier’s responsibility to ensure Sourcewell receives the most current information.

3. PRICING
All Equipment, Products, or Services under this Contract will be priced at or below the price stated in Supplier’s Proposal.

When providing pricing quotes to Participating Entities, all pricing quoted must reflect a Participating Entity’s total cost of acquisition. This means that the quoted cost is for delivered Equipment, Products, and Services that are operational for their intended purpose, and includes all costs to the Participating Entity’s requested delivery location.

Regardless of the payment method chosen by the Participating Entity, the total cost associated with any purchase option of the Equipment, Products, or Services must always be disclosed in the pricing quote to the applicable Participating Entity at the time of purchase.

A. SHIPPING AND SHIPPING COSTS. All delivered Equipment and Products must be properly packaged. Damaged Equipment and Products may be rejected. If the damage is not readily apparent at the time of delivery, Supplier must permit the Equipment and Products to be DocuSign Envelope ID: AD47396A-0D8E-414D-9C34-2E630B05F598

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Calimesa City CouncilMay 6, 2024

Calimesa City Council
May 6, 2024