1650 S. Amphlett Blvd, Suite 213
San Mateo, CA 94402
650.858.0507
FULL COST
ALLOCATION PLAN
FY24 Budgeted Expenditures
CITY OF CUPERTINO, CA
OCTOBER 2023
matrix
consulting group
Page Number
1.EXECUTIVE SUMMARY 1
2.READING THE PLAN 5
3.ORGANIZATIONAL CHART 7
4.SUMMARY OF RESULTING OVERHEAD ALLOCATIONS 9
5.SUMMARY OF FUNCTIONS AND ALLOCATION BASES 32
6.CENTRAL SERVICES DEPARTMENTS (PROVIDERS) 35
7.GRANTEE DEPARTMENTS (RECEIVERS) 37
8.COST ALLOCATION PLAN 41
8.1100-10-100 City Council 42
COSTS TO BE ALLOCATED 44
EXPENSE DETAIL 45
ALLOCATION DETAIL
Citywide Support 46
Legislative Support
ALLOCATION SUMMARY 47
8.2100-12-120 City Manager 48
COSTS TO BE ALLOCATED 50
EXPENSE DETAIL 51
Allocation Detail
Management Support 52
Administrative Support 55
Council Support 59
ALLOCATION SUMMARY 60
8.3100-12-126 Office of Communications 64
COSTS TO BE ALLOCATED 66
EXPENSE DETAIL 67
Allocation Detail
General Communications 68
Law Enforcement Contract Support 70
ALLOCATION SUMMARY
TABLE OF CONTENTS
Page Number
8.4100-12-633 Disaster Preparedness 73
COSTS TO BE ALLOCATED 75
EXPENSE DETAIL 76
Allocation Detail
Law Enforcement Contract Support 77
ALLOCATION SUMMARY 78
8.5100-13-130 City Clerk 79
COSTS TO BE ALLOCATED 82
EXPENSE DETAIL 83
Allocation Detail
City Council Support 84
Records Management 85
Mail Services 87
ALLOCATION SUMMARY 90
8.6100-13-132 Mail Services 94
COSTS TO BE ALLOCATED 96
EXPENSE DETAIL 97
Allocation Detail
Mail Services 98
ALLOCATION SUMMARY 101
8.7100-15-141 City Attorney 104
COSTS TO BE ALLOCATED 107
EXPENSE DETAIL 108
Allocation Detail
Legal Support 109
Contract Support 110
Council Support 112
Planning Commission Support 113
ALLOCATION SUMMARY 114
8.8100-31-305 Video 116
COSTS TO BE ALLOCATED 118
EXPENSE DETAIL 119
Allocation Detail
Video Production Support 120
Video Meeting Support 121
ALLOCATION SUMMARY 122
8.9100-32-308 Applications 123
COSTS TO BE ALLOCATED 125
EXPENSE DETAIL 126
Allocation Detail
General Application Support 127
ALLOCATION SUMMARY 128
Page Number
8.10100-40-400 Admin Services Administration 129
COSTS TO BE ALLOCATED 131
EXPENSE DETAIL 132
Allocation Detail
Program Support 133
ALLOCATION SUMMARY 134
8.11100-41-405 Accounting 135
COSTS TO BE ALLOCATED 137
EXPENSE DETAIL 138
Allocation Detail
Payroll 139
General Accounting 142
ALLOCATION SUMMARY 143
8.12100-41-425 Purchasing 147
COSTS TO BE ALLOCATED 149
EXPENSE DETAIL 150
Allocation Detail
PO Creation Support 151
PO Processing 154
ALLOCATION SUMMARY 157
8.13100-41-426 Budgeting 160
COSTS TO BE ALLOCATED 162
EXPENSE DETAIL 163
Allocation Detail
Budget 164
ALLOCATION SUMMARY 168
8.14100-44-412 Human Resources 173
COSTS TO BE ALLOCATED 175
EXPENSE DETAIL 176
Allocation Detail
Recruitment 177
Employee Support 178
ALLOCATION SUMMARY 181
8.15100-44-417 Insurance Administration 185
COSTS TO BE ALLOCATED 187
EXPENSE DETAIL 188
Allocation Detail
General Liability 189
Property 190
Employment Practices 191
ALLOCATION SUMMARY 194
Page Number
8.16100-80-800 Public Works Admin 198
COSTS TO BE ALLOCATED 200
EXPENSE DETAIL 201
Allocation Detail
Employee Program Support 202
Administrative Program Support 204
ALLOCATION SUMMARY 206
8.17100-82-806 CIP Administration 208
COSTS TO BE ALLOCATED 201
EXPENSE DETAIL 211
Allocation Detail
CIP Support 212
ALLOCATION SUMMARY 213
8.18100-84-815 Civic Center Ground Maint 214
COSTS TO BE ALLOCATED 216
EXPENSE DETAIL 217
Allocation Detail
Civic Center Maintenance - Community Hall 218
Civic Center Maintenance - Library 219
Civic Center Maintenance - City Hall 220
ALLOCATION SUMMARY 222
8.19100-87-827 Bldg Maint City Hall 224
COSTS TO BE ALLOCATED 226
EXPENSE DETAIL 227
Allocation Detail
City Hall Maintenance 228
ALLOCATION SUMMARY 230
1. Executive Summary
The Matrix Consulting Group has prepared this Full Cost Allocation Plan (CAP) for the City of Cupertino, 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 divisions and programs. 1 Methodology
The primary objective of a CAP is to spread costs from central support divisions, generally called “Central Service Divisions” to those divisions, 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 division and the services it provides. Expenditures should be in alignment with reasonable costs associated with services, not arbitrarily or intentionally inflated.
• Determined by allocation “bases” that relate to benefit received: allocation metrics used to allocate costs should have a nexus to the service being provided, and generally reflect associated service levels.
Following the above principles ensures the production of an equitable and fair plan.
FY24 FULL COST ALLOCATION PLAN
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1 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 divisions are recognized first, before final allocations to receivers of services are made. For example:
• First Step: Central Service division expenditures are allocated to other Central Service divisions such as Human Resources, Information Technology, etc., as well as to Receiving divisions.
• Second Step: Distributes Central Service division expenses and first step allocations to Receiving divisions 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 divisions that charge fees for service. For example, a Full Cost Allocation Plan could be used to justify transfers from non-general fund sources, or included in a cost-of-service study to account for indirect overhead.
• OMB Compliant Plan: is generally concerned with the use of the resulting cost allocations to develop, submit, and secure approval for claims. For example, OMB Compliant allocations could be used to reimburse indirect costs associated with the administration of State and/or Federal grants. An OMB Compliant Plan is far more sensitive in terms of recovering administrative costs within the framework of the specific federal requirements outlined by OMB.
This plan is a Full Cost Allocation Plan.
FY24 FULL COST ALLOCATION PLAN
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2 2 Project Steps
The project team, along with City staff, went through the following steps in order to develop this CAP:
• Meet with City administrative staff to customize the structure of the plan
• Identify / classify Central Service support divisions
• Determine the major services or “functions” provided by each Central Service support division
• Establish the optimal allocation basis for each function
• Identify the source and collect allocation basis data and statistics
• Populate the analytical model and calculate results
• Employ quality control processes for accurate results
• Review results with the City
• Revise and finalize
• Discuss implementation strategies
• Document and communicate results
The results of this effort are detailed in the following report.
FY24 FULL COST ALLOCATION PLAN
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3 3 Summary
In summary, key project details for the cost plan are as follows:
• Cost figures are based on Fiscal Year 2023-2024 budgeted expenditures
• The allocation methodology is Full Cost, not OMB Title 2 CFR 200 Compliant
• The results presented in this plan were derived using a double “step-down” allocation process
The following report provides a well-documented and defensible basis for the City’s indirect overhead costs, including the full detail regarding how cost centers were derived, the allocation bases used to allocate associated costs, and a summary schedule t hat illustrates the total indirect costs associated with Receiving divisions and funds.
FY24 FULL COST ALLOCATION PLAN
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4 2. Reading the Plan
The final documentation of a CAP can be hundreds of pages in length. The following provides a guide for navigating and reviewing the plan:
• Table of Contents: All summary and detail allocation schedules can be referenced here; and appear in the same order as shown.
• Summary of Overhead Allocations: Lists Central Service divisions on one axis and Receiving divisions on the other. Shows how much was allocated from each Central Service division to each Receiving division. 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 division.
For example, if the Building Maintenance function of the Facilities Management Division allocates by square footage, then the basis for the allocation of that function shown on this schedule would be square footage and the source would potentially be blueprints of the building or square footage records.
• Central Service Divisions: Lists all Central Service divisions, including their fund, division, and or division number, along with expenditure totals per division, subtotal of disallowed costs, and a total of all expenditures being allocated through the plan.
• Grantee Divisions: Lists all Receiving divisions, including their fund, division, and or division number.
• Detail Reports: There is one set of reports for each Central Service division in the plan. The reports show an aggregate picture of the division’s expenses, a function-by-function breakdown of the expenses, each function’s allocation, and an allocation summary. Each set of Detail Reports contains:
FY24 FULL COST ALLOCATION PLAN
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5 – Narrative: This is a summary of the Central Service division 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 divisions, or those divisions 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 division. This worksheet shows the total expenditures for the Central Service division, along with the incoming allocations from all other Central Service divisions.
– Divisional Expense Detail: This worksheet details the Central Service’s direct expenditures, provides a recap of the incoming expenses, and arrives at a total this division 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 divisions 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 divisions 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 division along with the source of the data.
FY24 FULL COST ALLOCATION PLAN
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6 3. Organizational Chart
The organizational chart on the following page shows the overall structure for the City of Cupertino, including illustrating how each of the City’s divisions are organized.
FY24 FULL COST ALLOCATION PLAN
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7 City Organizational Chart
*The City Treasurer is the Director of Administrative Services FY24 FULL COST ALLOCATION PLAN
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8 4. Summary of Overhead Allocations
Provided on the following pages are a summary of results and a “bottom-line” picture of the resulting CAP analysis. This summary shows how much was allocated from each Central Service division to each end Receiving division. Divisional costs have been summarized with unallocated and direct billed entries and produces a grand total for each Central Service and Receiving division.
The Central Service divisions are listed down the left-hand side, with Receiving divisions across the top.
FY24 FULL COST ALLOCATION PLAN
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9 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100-10-101
Community
Funding
100-10-104
Historical
Society
100-10-110
Sister Cities
100-11-131
Telecommunication
Commission
100-11-140
Library
Commission
100-11-142
Fine Arts
Commission
100 10 100 City Council -$ -$ -$ -$ -$ -$ 100 12 120 City Manager 311$ 349$ 1,145$ 666$ 882$ 869$ 100 12 126 Office of Communications -$ -$ 14,589$ 1,326$ 1,326$ 1,326$ 100 12 633 Disaster Preparedness -$ -$ -$ -$ -$ -$ 100 13 130 City Clerk -$ -$ 451$ 451$ 451$ 451$ 100 13 132 Mail Services -$ -$ 554$ 554$ 554$ 554$ 100 15 141 City Attorney -$ -$ -$ -$ -$ -$ 100 31 305 Video -$ -$ -$ -$ -$ -$ 100 32 308 Applications -$ -$ -$ -$ -$ -$ 100 40 400 Admin Services Administration -$ -$ -$ -$ -$ -$ 100 41 405 Accounting -$ -$ 369$ 507$ 795$ 5$ 100 41 425 Purchasing -$ -$ -$ -$ -$ -$ 100 41 426 Budgeting 297$ 333$ 609$ 297$ 358$ 346$ 100 44 412 Human Resources -$ -$ 627$ 439$ 627$ 627$ 100 44 417 Insurance Administration -$ -$ 75$ 52$ 75$ 75$ 100 80 800 Public Works Admin -$ -$ -$ -$ -$ -$ 100 82 806 CIP Administration -$ -$ -$ -$ -$ -$ 100 84 815 Civic Center Ground Maint -$ -$ -$ 47$ -$ 67$ 100 87 827 Bldg Maint City Hall -$ -$ -$ 467$ -$ 668$ Proposed Costs 607$ 683$ 18,420$ 4,808$ 5,069$ 4,988$ FY24 FULL COST ALLOCATION PLAN
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10 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100 10 100 City Council
100 12 120 City Manager
100 12 126 Office of Communications
100 12 633 Disaster Preparedness
100 13 130 City Clerk
100 13 132 Mail Services
100 15 141 City Attorney
100 31 305 Video
100 32 308 Applications
100 40 400 Admin Services Administration
100 41 405 Accounting
100 41 425 Purchasing
100 41 426 Budgeting
100 44 412 Human Resources
100 44 417 Insurance Administration
100 80 800 Public Works Admin
100 82 806 CIP Administration
100 84 815 Civic Center Ground Maint
100 87 827 Bldg Maint City Hall
Proposed Costs
100-11-150
Public Safety
Commission
100-11-155
Bike/Ped Safety
Commission
100-11-160
Recreation
Commission
100-11-165
Teen
Commission
100-11-170
Planning
Commission
100-11-175
Housing
Commission
-$ -$ -$ -$ -$ -$ 667$ 1,308$ 846$ 624$ 2,345$ 1,296$ 1,326$ 1,326$ 1,326$ 1,326$ 1,326$ 1,326$ -$ -$ -$ -$ -$ -$ 451$ 451$ 451$ 451$ 451$ 451$ 554$ 554$ 554$ 554$ 554$ 554$ -$ -$ -$ -$ 49,764$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 353$ 1,204$ 646$ 315$ 1,348$ 995$ -$ -$ -$ -$ -$ -$ 395$ 523$ 324$ 354$ 981$ 512$ 314$ 941$ 627$ 314$ 1,630$ 941$ 37$ 112$ 75$ 37$ 194$ 112$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 34$ 101$ -$ -$ 40$ -$ 334$ 1,002$ -$ -$ 401$ -$ 4,465$ 7,522$ 4,850$ 3,976$ 59,034$ 6,187$ FY24 FULL COST ALLOCATION PLAN
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11 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100 10 100 City Council
100 12 120 City Manager
100 12 126 Office of Communications
100 12 633 Disaster Preparedness
100 13 130 City Clerk
100 13 132 Mail Services
100 15 141 City Attorney
100 31 305 Video
100 32 308 Applications
100 40 400 Admin Services Administration
100 41 405 Accounting
100 41 425 Purchasing
100 41 426 Budgeting
100 44 412 Human Resources
100 44 417 Insurance Administration
100 80 800 Public Works Admin
100 82 806 CIP Administration
100 84 815 Civic Center Ground Maint
100 87 827 Bldg Maint City Hall
Proposed Costs
100-11-180
Sustainability
Commission
100-11-190 Audit
Committee
100-12-122
Sustainability
Division
100-12-305
Video
100-12-307
Public Access
Support
-$ -$ -$ -$ -$ 1,268$ 861$ 15,270$ 146$ 417$ 1,326$ 1,326$ 3,647$ -$ -$ -$ -$ -$ -$ -$ 451$ 451$ 451$ -$ -$ 554$ 554$ 554$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 838$ 330$ 11,453$ 13,713$ -$ -$ -$ 2,309$ 18,380$ -$ 484$ 338$ 5,869$ 140$ 398$ 941$ 627$ 29,222$ -$ -$ 112$ 75$ 1,343$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 67$ 235$ -$ -$ -$ 668$ 2,337$ -$ -$ 5,975$ 5,298$ 72,692$ 32,379$ 815$ FY24 FULL COST ALLOCATION PLAN
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12 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100 10 100 City Council
100 12 120 City Manager
100 12 126 Office of Communications
100 12 633 Disaster Preparedness
100 13 130 City Clerk
100 13 132 Mail Services
100 15 141 City Attorney
100 31 305 Video
100 32 308 Applications
100 40 400 Admin Services Administration
100 41 405 Accounting
100 41 425 Purchasing
100 41 426 Budgeting
100 44 412 Human Resources
100 44 417 Insurance Administration
100 80 800 Public Works Admin
100 82 806 CIP Administration
100 84 815 Civic Center Ground Maint
100 87 827 Bldg Maint City Hall
Proposed Costs
100-12-632
Comm Outreach &
Neigh Watch
100-12-705
Economic
Development
100-13-133
Elections
100-14-123 City
Manager
Contingency
100-20-200 Law
Enforcement SC
Sherif
-$ -$ -$ -$ -$ 7,269$ 9,144$ 9$ 437$ 155,531$ 7,295$ 14,589$ -$ -$ 9,036$ -$ -$ -$ -$ 152,678$ 451$ 451$ -$ -$ -$ 554$ 554$ -$ -$ -$ -$ 1,223$ -$ -$ 612$ -$ -$ -$ -$ -$ -$ 86,258$ -$ -$ -$ -$ -$ -$ -$ -$ 4,300$ 7,325$ -$ -$ 4,026$ 793$ 463$ -$ 431$ 6,618$ 2,102$ 3,892$ 8$ 417$ 7,425$ 6,270$ 24,206$ -$ -$ -$ 746$ 746$ -$ -$ 27,176$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 673$ 777$ -$ -$ -$ 6,677$ 6,677$ -$ -$ -$ 37,131$ 156,305$ 17$ 1,285$ 363,102$ FY24 FULL COST ALLOCATION PLAN
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13 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100 10 100 City Council
100 12 120 City Manager
100 12 126 Office of Communications
100 12 633 Disaster Preparedness
100 13 130 City Clerk
100 13 132 Mail Services
100 15 141 City Attorney
100 31 305 Video
100 32 308 Applications
100 40 400 Admin Services Administration
100 41 405 Accounting
100 41 425 Purchasing
100 41 426 Budgeting
100 44 412 Human Resources
100 44 417 Insurance Administration
100 80 800 Public Works Admin
100 82 806 CIP Administration
100 84 815 Civic Center Ground Maint
100 87 827 Bldg Maint City Hall
Proposed Costs
100-41-406
Business
Licenses
100-60-601 Rec &
Comm Svcs
Administration
100-60-636
Library Services
100-61-602
Administration
100-61-605
Cultural
Events
100-61-630
Facilities
-$ -$ 2,544$ -$ -$ -$ 9,273$ 36,693$ 5,814$ 20,324$ 8,891$ 14,810$ 3,647$ 14,589$ -$ 14,589$ 14,589$ 14,589$ -$ -$ -$ -$ -$ -$ 451$ 2,304$ 3,484$ 451$ 683$ 451$ 554$ 554$ -$ 554$ 554$ 554$ -$ 1,682$ 3,371$ -$ 306$ -$ 5,915$ 19,141$ -$ -$ -$ -$ 64,693$ 172,516$ -$ -$ -$ -$ 30,220$ -$ -$ -$ -$ -$ 4,736$ 112,948$ -$ 11,982$ 5,298$ 10,544$ -$ 616$ -$ -$ 705$ -$ 3,531$ 11,322$ 1,415$ 4,888$ 3,650$ 3,253$ 6,897$ 66,594$ -$ 18,810$ 6,270$ 14,108$ 821$ 247,023$ -$ 2,238$ 746$ 96,186$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 740$ 390$ 143,799$ -$ -$ -$ 7,345$ -$ -$ -$ -$ -$ 138,824$ 686,373$ 160,426$ 73,838$ 41,692$ 154,496$ FY24 FULL COST ALLOCATION PLAN
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14 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100 10 100 City Council
100 12 120 City Manager
100 12 126 Office of Communications
100 12 633 Disaster Preparedness
100 13 130 City Clerk
100 13 132 Mail Services
100 15 141 City Attorney
100 31 305 Video
100 32 308 Applications
100 40 400 Admin Services Administration
100 41 405 Accounting
100 41 425 Purchasing
100 41 426 Budgeting
100 44 412 Human Resources
100 44 417 Insurance Administration
100 80 800 Public Works Admin
100 82 806 CIP Administration
100 84 815 Civic Center Ground Maint
100 87 827 Bldg Maint City Hall
Proposed Costs
100-62-608
Administration
100-62-623 Youth,
Teen and Senior
Adult Rec
100-62-639 Youth
and Teen
Programs
100-62-640
Neighborhood
Events
100-63-612
Park Facilities
-$ -$ -$ -$ 7,632$ 20,943$ 17,482$ 6,236$ 2,078$ 40,205$ 14,589$ 14,589$ 14,589$ 14,589$ 14,589$ -$ -$ -$ -$ -$ 451$ 13,423$ 1,841$ 2,999$ 8,586$ 554$ 554$ 554$ 554$ 554$ -$ 5,810$ 3,058$ 1,835$ 10,572$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 13,876$ 12,661$ 3,840$ 566$ 24,352$ -$ 3,035$ 2,742$ -$ 4,204$ 5,721$ 6,772$ 2,325$ 774$ 10,591$ 18,497$ 12,854$ 4,703$ 1,568$ 19,939$ 2,201$ 1,529$ 560$ 187$ 286,301$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 546$ -$ -$ -$ -$ -$ 76,833$ 88,709$ 40,448$ 25,149$ 428,071$ FY24 FULL COST ALLOCATION PLAN
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15 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100 10 100 City Council
100 12 120 City Manager
100 12 126 Office of Communications
100 12 633 Disaster Preparedness
100 13 130 City Clerk
100 13 132 Mail Services
100 15 141 City Attorney
100 31 305 Video
100 32 308 Applications
100 40 400 Admin Services Administration
100 41 405 Accounting
100 41 425 Purchasing
100 41 426 Budgeting
100 44 412 Human Resources
100 44 417 Insurance Administration
100 80 800 Public Works Admin
100 82 806 CIP Administration
100 84 815 Civic Center Ground Maint
100 87 827 Bldg Maint City Hall
Proposed Costs
100-70-700
Community
Development Admin
100-71-701
Current
Planning
100-71-702 Mid
Long Term
Planning
100-72-712 Gen
Fund Human
Services Grants
100-73-713
General
Building
-$ 43,249$ -$ -$ -$ 7,519$ 151,428$ 28,433$ 1,573$ 24,067$ 14,589$ 14,589$ 14,589$ -$ 14,589$ -$ -$ -$ -$ -$ 451$ 59,674$ 451$ -$ 2,536$ 554$ 554$ 554$ -$ 554$ 3,669$ 86,206$ -$ -$ 9,174$ 4,991$ 43,273$ -$ -$ -$ -$ 115,011$ -$ -$ 201,269$ -$ -$ -$ -$ -$ 179,828$ 39,208$ 21,973$ -$ 18,828$ -$ 4,460$ 9,255$ 2,421$ -$ 4,759$ 28,395$ 10,259$ 1,502$ 7,881$ 3,135$ 95,311$ 39,818$ -$ 19,562$ 13,758$ 7,073$ 2,604$ -$ 2,328$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 336$ 3,906$ 1,305$ -$ 1,964$ 3,339$ 27,912$ 12,954$ -$ 19,498$ 236,929$ 720,247$ 142,195$ 5,496$ 322,250$ FY24 FULL COST ALLOCATION PLAN
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16 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100 10 100 City Council
100 12 120 City Manager
100 12 126 Office of Communications
100 12 633 Disaster Preparedness
100 13 130 City Clerk
100 13 132 Mail Services
100 15 141 City Attorney
100 31 305 Video
100 32 308 Applications
100 40 400 Admin Services Administration
100 41 405 Accounting
100 41 425 Purchasing
100 41 426 Budgeting
100 44 412 Human Resources
100 44 417 Insurance Administration
100 80 800 Public Works Admin
100 82 806 CIP Administration
100 84 815 Civic Center Ground Maint
100 87 827 Bldg Maint City Hall
Proposed Costs
100-73-714
Construction
Plan Check
100-73-715
Building
Inspection
100-73-718 Muni -
Bldg Code
Enforcement
100-74-202
Code
Enforcement
100-82-804
Plan Review
100-83-807
Service Center
Administration
-$ -$ -$ -$ 7,632$ -$ 54,013$ 39,367$ 2,041$ 32,495$ 45,259$ 25,080$ 3,647$ 3,647$ 3,647$ 3,647$ 3,647$ -$ -$ -$ -$ -$ -$ -$ 915$ 1,146$ 451$ 1,609$ 27,348$ 451$ 554$ 554$ 554$ 554$ 554$ 554$ 9,174$ 3,669$ -$ 1,835$ 42,374$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 194,080$ 115,011$ -$ -$ -$ -$ -$ -$ -$ 39,919$ 30,496$ 1,618$ 15,739$ 34,668$ 19,708$ 7,032$ -$ -$ 2,766$ 4,331$ 6,112$ 19,150$ 12,666$ 739$ 11,670$ 11,932$ 9,187$ 77,880$ 32,291$ 1,568$ 43,016$ 24,453$ 19,124$ 4,999$ 3,842$ 187$ 2,984$ 2,910$ 2,276$ -$ -$ -$ -$ 84,886$ 65,918$ -$ -$ -$ -$ -$ -$ 3,969$ 3,464$ 168$ 1,345$ 2,055$ -$ 39,397$ 34,389$ 1,669$ 13,355$ 19,364$ -$ 260,648$ 165,533$ 12,642$ 325,096$ 426,425$ 148,410$ FY24 FULL COST ALLOCATION PLAN
_____________________________________________
_________________________________________________________________________________________________________________
CITY OF CUPERTINO, CA
____________________________________________
____________________________________________
Matrix Consulting Group
_________________________________________________________________________________________________________________
____________________________________________
17 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100 10 100 City Council
100 12 120 City Manager
100 12 126 Office of Communications
100 12 633 Disaster Preparedness
100 13 130 City Clerk
100 13 132 Mail Services
100 15 141 City Attorney
100 31 305 Video
100 32 308 Applications
100 40 400 Admin Services Administration
100 41 405 Accounting
100 41 425 Purchasing
100 41 426 Budgeting
100 44 412 Human Resources
100 44 417 Insurance Administration
100 80 800 Public Works Admin
100 82 806 CIP Administration
100 84 815 Civic Center Ground Maint
100 87 827 Bldg Maint City Hall
Proposed Costs
100-84-808
McClellan
Ranch Park
100-84-809
Memorial
Park
100-84-811
BBF Ground
Maintenance
100-84-812
School Site
Maintenance
100-84-813
Neighborhood
Parks
100-84-814
Sport Fields
Jollyman CRK
-$ -$ -$ -$ 5,088$ -$ 3,567$ 14,753$ 8,277$ 33,367$ 74,891$ 20,877$ 14,589$ 14,589$ -$ -$ 14,589$ 14,589$ -$ -$ -$ -$ -$ -$ 451$ 451$ -$ -$ 8,126$ 451$ 554$ 554$ -$ -$ -$ 554$ -$ -$ -$ -$ 8,883$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 1,710$ 8,480$ 3,300$ 15,759$ 31,762$ 9,334$ 6,609$ 9,888$ 8,820$ 9,284$ 13,763$ 8,929$ 1,470$ 6,828$ 3,063$ 11,535$ 21,618$ 7,836$ 2,508$ 9,405$ 6,270$ 26,334$ 53,922$ 15,675$ 298$ 3,681$ 746$ 4,975$ 6,990$ 3,174$ 9,504$ 39,904$ 21,778$ 87,151$ 171,969$ 55,019$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 41,260$ 108,533$ 52,253$ 188,405$ 411,601$ 136,439$ FY24 FULL COST ALLOCATION PLAN
_____________________________________________
_________________________________________________________________________________________________________________
CITY OF CUPERTINO, CA
____________________________________________
____________________________________________
Matrix Consulting Group
_________________________________________________________________________________________________________________
____________________________________________
18 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100 10 100 City Council
100 12 120 City Manager
100 12 126 Office of Communications
100 12 633 Disaster Preparedness
100 13 130 City Clerk
100 13 132 Mail Services
100 15 141 City Attorney
100 31 305 Video
100 32 308 Applications
100 40 400 Admin Services Administration
100 41 405 Accounting
100 41 425 Purchasing
100 41 426 Budgeting
100 44 412 Human Resources
100 44 417 Insurance Administration
100 80 800 Public Works Admin
100 82 806 CIP Administration
100 84 815 Civic Center Ground Maint
100 87 827 Bldg Maint City Hall
Proposed Costs
100-85-848
Street Lighting
100-85-850
Environmental
Materials
100-86-261
Trail
Maintenance
100-86-824
Overpasses
and Medians
100-86-825
Street Tree
Maintenance
100-86-826
Weekend Work
Program
-$ -$ -$ -$ -$ -$ 15,171$ 5,712$ 6,049$ 47,783$ 53,123$ 16,322$ 14,589$ 14,589$ 14,589$ 14,589$ 14,589$ -$ -$ -$ -$ -$ -$ -$ 451$ 451$ 1,390$ 451$ 2,536$ -$ 554$ 554$ -$ 554$ 554$ -$ 9,174$ -$ 6,116$ -$ 24,463$ -$ -$ -$ 4,760$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 5,792$ 3,260$ 3,836$ 23,760$ 27,566$ 9,479$ 7,307$ 414$ 11,260$ 6,830$ 2,862$ 810$ 8,436$ 1,825$ 1,663$ 13,927$ 14,913$ 4,938$ 7,838$ 4,703$ 5,330$ 41,069$ 46,398$ 13,794$ 933$ 560$ 634$ 4,887$ 248,888$ 1,641$ 42,154$ 14,800$ 15,461$ 122,752$ 136,018$ 42,074$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 112,398$ 46,868$ 71,087$ 276,603$ 571,912$ 89,059$ FY24 FULL COST ALLOCATION PLAN
_____________________________________________
_________________________________________________________________________________________________________________
CITY OF CUPERTINO, CA
____________________________________________
____________________________________________
Matrix Consulting Group
_________________________________________________________________________________________________________________
____________________________________________
19 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100 10 100 City Council
100 12 120 City Manager
100 12 126 Office of Communications
100 12 633 Disaster Preparedness
100 13 130 City Clerk
100 13 132 Mail Services
100 15 141 City Attorney
100 31 305 Video
100 32 308 Applications
100 40 400 Admin Services Administration
100 41 405 Accounting
100 41 425 Purchasing
100 41 426 Budgeting
100 44 412 Human Resources
100 44 417 Insurance Administration
100 80 800 Public Works Admin
100 82 806 CIP Administration
100 84 815 Civic Center Ground Maint
100 87 827 Bldg Maint City Hall
Proposed Costs
100-87-828
Bldg Maint
Library
100-87-829
Bldg Maint
Service Center
100-87-830
Bldg Maint
Quinlan Center
100-87-831
Bldg Maint
Senior Center
100-87-832
Bldg Maint
McClellan Ranch
100-87-833
Bldg Maint
Monta Vista Ct
-$ -$ -$ -$ -$ -$ 11,838$ 5,249$ 8,059$ 5,872$ 5,606$ 3,148$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 232$ 232$ 463$ 232$ -$ -$ -$ -$ -$ -$ -$ -$ 1,223$ 1,223$ 1,223$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 2,268$ 2,688$ 3,213$ 2,573$ 1,683$ 1,426$ 1,243$ 5,711$ 1,009$ 2,369$ 1,307$ 452$ 8,399$ 2,592$ 4,791$ 2,703$ 2,449$ 1,554$ 3,762$ 3,135$ 3,762$ 3,762$ 3,762$ 1,881$ 142,473$ 45,996$ 71,462$ 38,807$ 22,698$ 29,911$ 34,333$ 14,325$ 22,637$ 15,872$ 15,047$ 8,592$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 204,315$ 81,149$ 116,387$ 73,645$ 52,784$ 46,965$ FY24 FULL COST ALLOCATION PLAN
_____________________________________________
_________________________________________________________________________________________________________________
CITY OF CUPERTINO, CA
____________________________________________
____________________________________________
Matrix Consulting Group
_________________________________________________________________________________________________________________
____________________________________________
20 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100 10 100 City Council
100 12 120 City Manager
100 12 126 Office of Communications
100 12 633 Disaster Preparedness
100 13 130 City Clerk
100 13 132 Mail Services
100 15 141 City Attorney
100 31 305 Video
100 32 308 Applications
100 40 400 Admin Services Administration
100 41 405 Accounting
100 41 425 Purchasing
100 41 426 Budgeting
100 44 412 Human Resources
100 44 417 Insurance Administration
100 80 800 Public Works Admin
100 82 806 CIP Administration
100 84 815 Civic Center Ground Maint
100 87 827 Bldg Maint City Hall
Proposed Costs
100-87-834
Bldg Maint
Wilson
100-87-835
Bldg Maint
Portal
100-87-837
Bldg Maint
Creekside
100-87-838
Comm Hall
Bldg Maint
100-87-839
Teen Center
Bldg Maint
100-87-840
Park
Bathrooms
100-87-841
BBF Facilities
Maintenance
-$ -$ -$ -$ -$ -$ 2,544$ 1,343$ 404$ 2,709$ 3,490$ 969$ 2,081$ 16,017$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 1,853$ 463$ -$ 3,484$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 4,747$ -$ -$ -$ -$ -$ -$ 6,146$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 828$ 402$ 828$ 1,597$ 422$ 681$ 842$ -$ -$ 399$ 394$ -$ -$ 1,766$ 798$ 385$ 1,134$ 1,880$ 441$ 1,503$ 4,382$ 627$ -$ 1,881$ 1,881$ 627$ 627$ 8,778$ 5,937$ 4,596$ 4,555$ 15,073$ 75$ 75$ 28,675$ 3,771$ 1,249$ 7,232$ 9,649$ 2,614$ 6,056$ 30,792$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 13,305$ 7,036$ 18,737$ 35,817$ 5,610$ 11,023$ 108,173$ FY24 FULL COST ALLOCATION PLAN
_____________________________________________
_________________________________________________________________________________________________________________
CITY OF CUPERTINO, CA
____________________________________________
____________________________________________
Matrix Consulting Group
_________________________________________________________________________________________________________________
____________________________________________
21 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100 10 100 City Council
100 12 120 City Manager
100 12 126 Office of Communications
100 12 633 Disaster Preparedness
100 13 130 City Clerk
100 13 132 Mail Services
100 15 141 City Attorney
100 31 305 Video
100 32 308 Applications
100 40 400 Admin Services Administration
100 41 405 Accounting
100 41 425 Purchasing
100 41 426 Budgeting
100 44 412 Human Resources
100 44 417 Insurance Administration
100 80 800 Public Works Admin
100 82 806 CIP Administration
100 84 815 Civic Center Ground Maint
100 87 827 Bldg Maint City Hall
Proposed Costs
100-87-852 Franco
Traffic Operations
Center
100-87-857
City Hall
Annex
100-88-844
Traffic
Engineering
100-88-845
Traffic Signal
Maintenance
100-88-846
Safe Routes
2 School
100-90-1 Non
Departmental
-$ -$ -$ -$ -$ -$ 133$ 724$ 28,059$ 17,296$ 11,462$ 56,538$ -$ -$ 14,589$ 14,589$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 451$ 1,841$ 451$ 232$ -$ -$ 554$ 554$ 554$ -$ -$ -$ 1,223$ 3,058$ -$ 612$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 86,258$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 23,400$ 10,742$ 6,678$ 45,406$ -$ -$ 29,919$ 8,376$ 538$ -$ 127$ 208$ 10,338$ 6,836$ 6,105$ 53,981$ -$ 627$ 21,318$ 12,540$ 6,270$ -$ -$ 75$ 15,922$ 5,284$ 746$ -$ 412$ 1,858$ 73,794$ 45,856$ 31,636$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 1,614$ -$ 673$ -$ -$ -$ 16,026$ -$ 6,677$ -$ 673$ 5,720$ 240,434$ 122,525$ 157,886$ 155,924$ FY24 FULL COST ALLOCATION PLAN
_____________________________________________
_________________________________________________________________________________________________________________
CITY OF CUPERTINO, CA
____________________________________________
____________________________________________
Matrix Consulting Group
_________________________________________________________________________________________________________________
____________________________________________
22 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100 10 100 City Council
100 12 120 City Manager
100 12 126 Office of Communications
100 12 633 Disaster Preparedness
100 13 130 City Clerk
100 13 132 Mail Services
100 15 141 City Attorney
100 31 305 Video
100 32 308 Applications
100 40 400 Admin Services Administration
100 41 405 Accounting
100 41 425 Purchasing
100 41 426 Budgeting
100 44 412 Human Resources
100 44 417 Insurance Administration
100 80 800 Public Works Admin
100 82 806 CIP Administration
100 84 815 Civic Center Ground Maint
100 87 827 Bldg Maint City Hall
Proposed Costs
130-0-0
Investment
Fund
210-0-0 Storm
Drain
Improvement
215-0-0
Storm Drain
AB1600
230-81-802
Non Point
Source
230-81-853
Storm Drain
Fee
230-81-854
General Fund
Subsidy
-$ -$ -$ 2,544$ -$ -$ -$ -$ -$ 28,399$ 226$ 202$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 2,326$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 2,912$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 301,903$ -$ -$ -$ -$ -$ -$ -$ -$ 1,007$ 3,094$ 5,033$ 66,632$ -$ -$ -$ 13,409$ -$ 1,707$ -$ -$ -$ -$ -$ 9,816$ 216$ 193$ -$ -$ -$ 17,054$ -$ -$ -$ -$ -$ 2,029$ -$ -$ -$ -$ -$ 64,046$ 700$ 626$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 1,749$ -$ -$ -$ -$ -$ 17,361$ -$ -$ 1,007$ 16,503$ 5,033$ 518,479$ 1,143$ 1,021$ FY24 FULL COST ALLOCATION PLAN
_____________________________________________
_________________________________________________________________________________________________________________
CITY OF CUPERTINO, CA
____________________________________________
____________________________________________
Matrix Consulting Group
_________________________________________________________________________________________________________________
____________________________________________
23 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100 10 100 City Council
100 12 120 City Manager
100 12 126 Office of Communications
100 12 633 Disaster Preparedness
100 13 130 City Clerk
100 13 132 Mail Services
100 15 141 City Attorney
100 31 305 Video
100 32 308 Applications
100 40 400 Admin Services Administration
100 41 405 Accounting
100 41 425 Purchasing
100 41 426 Budgeting
100 44 412 Human Resources
100 44 417 Insurance Administration
100 80 800 Public Works Admin
100 82 806 CIP Administration
100 84 815 Civic Center Ground Maint
100 87 827 Bldg Maint City Hall
Proposed Costs
230-81-855
Storm Drain
Maintenance
260-72-707
CDBG General
Admin
260-72-709 CDBG
Capital/Housing
Projects
260-72-710
CDBG Public
Service Grants
265-72-711 BMR
Affordable
Housing Fund
-$ -$ -$ -$ -$ 19,943$ 3,657$ 4,021$ 480$ 14,714$ 14,589$ 14,589$ -$ -$ 14,589$ -$ -$ -$ -$ -$ 451$ 915$ 3,011$ -$ 451$ 554$ 554$ -$ -$ 554$ -$ 1,835$ 7,339$ -$ -$ -$ -$ 28,188$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 9,902$ 17,395$ -$ -$ 28,819$ 3,096$ -$ 1,057$ 1,222$ 3,982$ 8,395$ 1,101$ 3,839$ 459$ 8,213$ 13,794$ 3,097$ -$ -$ 7,562$ 1,641$ 369$ -$ -$ 900$ 53,278$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 67$ 26$ -$ 538$ -$ 668$ -$ -$ 5,342$ 125,644$ 44,246$ 47,481$ 2,162$ 85,665$ FY24 FULL COST ALLOCATION PLAN
_____________________________________________
_________________________________________________________________________________________________________________
CITY OF CUPERTINO, CA
____________________________________________
____________________________________________
Matrix Consulting Group
_________________________________________________________________________________________________________________
____________________________________________
24 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100 10 100 City Council
100 12 120 City Manager
100 12 126 Office of Communications
100 12 633 Disaster Preparedness
100 13 130 City Clerk
100 13 132 Mail Services
100 15 141 City Attorney
100 31 305 Video
100 32 308 Applications
100 40 400 Admin Services Administration
100 41 405 Accounting
100 41 425 Purchasing
100 41 426 Budgeting
100 44 412 Human Resources
100 44 417 Insurance Administration
100 80 800 Public Works Admin
100 82 806 CIP Administration
100 84 815 Civic Center Ground Maint
100 87 827 Bldg Maint City Hall
Proposed Costs
270-85-820
Sidewalk Curb
and Gutter
270-85-821
Street Pavement
Maintenance
270-85-822
Street Sign
Marking
271-0-0
Traffic
Impact
280-0-0
Park
Dedication
281-90-1
Non
Departmental
12,720$ 12,720$ -$ -$ -$ -$ 46,966$ 74,355$ 22,259$ -$ -$ 131$ 14,589$ 14,589$ 14,589$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 14,789$ 13,631$ 150$ 232$ 232$ -$ 185$ 185$ 185$ -$ -$ -$ 19,455$ 18,232$ -$ 612$ 612$ -$ 2,681$ 2,450$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 76,305$ 18,086$ 12,539$ 298$ 8,723$ 1,044$ 13,701$ 31,811$ 5,874$ -$ 1,856$ -$ 14,968$ 32,892$ 6,494$ -$ -$ 125$ 11,913$ 40,508$ 19,124$ -$ -$ -$ 1,418$ 476,036$ 2,276$ -$ -$ -$ 71,027$ 149,266$ 57,187$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 2,143$ -$ -$ -$ -$ -$ 5,008$ -$ -$ -$ -$ 300,716$ 891,910$ 140,675$ 1,141$ 11,423$ 1,300$ FY24 FULL COST ALLOCATION PLAN
_____________________________________________
_________________________________________________________________________________________________________________
CITY OF CUPERTINO, CA
____________________________________________
____________________________________________
Matrix Consulting Group
_________________________________________________________________________________________________________________
____________________________________________
25 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100 10 100 City Council
100 12 120 City Manager
100 12 126 Office of Communications
100 12 633 Disaster Preparedness
100 13 130 City Clerk
100 13 132 Mail Services
100 15 141 City Attorney
100 31 305 Video
100 32 308 Applications
100 40 400 Admin Services Administration
100 41 405 Accounting
100 41 425 Purchasing
100 41 426 Budgeting
100 44 412 Human Resources
100 44 417 Insurance Administration
100 80 800 Public Works Admin
100 82 806 CIP Administration
100 84 815 Civic Center Ground Maint
100 87 827 Bldg Maint City Hall
Proposed Costs
365-90-500 Non
Departmental -
Facility Lease
420-99-7 ADA
Improvements
420-99-47 CIP
Prelim Planning &
Design
420-99-48
Capital Project
Support
420-99-56 St
Light Install -
Annual Infill
-$ 2,544$ -$ 33,072$ -$ 23,380$ 5,205$ 1,091$ 56,751$ 306$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 2,557$ -$ 36,486$ -$ -$ -$ -$ -$ -$ -$ 2,912$ -$ 114,309$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 708$ -$ -$ 42,200$ -$ -$ 1,442$ -$ 31,006$ 3,227$ 22,322$ 834$ 1,042$ 417$ 292$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 82,629$ 103,287$ 41,315$ 28,920$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 46,410$ 98,124$ 105,420$ 355,557$ 32,745$ FY24 FULL COST ALLOCATION PLAN
_____________________________________________
_________________________________________________________________________________________________________________
CITY OF CUPERTINO, CA
____________________________________________
____________________________________________
Matrix Consulting Group
_________________________________________________________________________________________________________________
____________________________________________
26 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100 10 100 City Council
100 12 120 City Manager
100 12 126 Office of Communications
100 12 633 Disaster Preparedness
100 13 130 City Clerk
100 13 132 Mail Services
100 15 141 City Attorney
100 31 305 Video
100 32 308 Applications
100 40 400 Admin Services Administration
100 41 405 Accounting
100 41 425 Purchasing
100 41 426 Budgeting
100 44 412 Human Resources
100 44 417 Insurance Administration
100 80 800 Public Works Admin
100 82 806 CIP Administration
100 84 815 Civic Center Ground Maint
100 87 827 Bldg Maint City Hall
Proposed Costs
420-99-63 CW
Bldg Condition
Assess Impl
420-99-85
Playground EQ
(Creekside&Varian)
420-99-266
SCB/Calabazas
Creek SD Repair
420-99-267
Stevens Creek
Bridge Repair
427-0-0 Stevens
Creek Corridor
Park
-$ 2,544$ -$ 5,088$ -$ 8,732$ 6,951$ 3,667$ 10,166$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 463$ 3,947$ -$ 5,114$ -$ -$ -$ -$ -$ -$ 612$ 7,193$ -$ 5,825$ -$ -$ 4,760$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 1,230$ 996$ 1,230$ -$ -$ -$ 8,337$ 2,501$ 3,501$ 1,434$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 826,294$ 247,888$ 347,043$ 142,122$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 845,433$ 277,014$ 354,212$ 169,749$ 1,230$ FY24 FULL COST ALLOCATION PLAN
_____________________________________________
_________________________________________________________________________________________________________________
CITY OF CUPERTINO, CA
____________________________________________
____________________________________________
Matrix Consulting Group
_________________________________________________________________________________________________________________
____________________________________________
27 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100 10 100 City Council
100 12 120 City Manager
100 12 126 Office of Communications
100 12 633 Disaster Preparedness
100 13 130 City Clerk
100 13 132 Mail Services
100 15 141 City Attorney
100 31 305 Video
100 32 308 Applications
100 40 400 Admin Services Administration
100 41 405 Accounting
100 41 425 Purchasing
100 41 426 Budgeting
100 44 412 Human Resources
100 44 417 Insurance Administration
100 80 800 Public Works Admin
100 82 806 CIP Administration
100 84 815 Civic Center Ground Maint
100 87 827 Bldg Maint City Hall
Proposed Costs
429-90-1 Non
Departmental
520-81-801
Resources
Recovery
560-63-616
BBF Golf
Course
560-87-260
BBF Golf
Maintenance
570-63-621
Sports Center
Operation
570-87-836
Bldg Maint
Sports Center
-$ 7,632$ -$ -$ -$ -$ 17,699$ 54,260$ 11,184$ 901$ 36,963$ 9,303$ -$ 14,589$ 14,589$ -$ 14,589$ 7,295$ -$ -$ -$ -$ -$ -$ 232$ 9,049$ 1,146$ 2,085$ 451$ 451$ -$ 554$ 554$ -$ 554$ 554$ -$ 13,018$ 3,669$ 1,223$ -$ -$ -$ 8,225$ -$ -$ -$ -$ -$ 129,387$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 336$ 51,564$ 101,751$ 12,925$ 285,371$ 13,647$ -$ 6,381$ 5,037$ 952$ 22,854$ 2,984$ 16,898$ 21,978$ 5,355$ 861$ 23,679$ 5,495$ -$ 22,572$ 6,897$ -$ 15,048$ 4,389$ -$ 2,686$ 821$ 5,266$ 1,791$ 41,975$ -$ 113,893$ -$ 2,790$ -$ 26,104$ -$ -$ -$ -$ -$ -$ -$ 1,514$ -$ -$ -$ -$ -$ 15,024$ -$ -$ -$ -$ 35,164$ 472,327$ 151,003$ 27,004$ 401,300$ 112,197$ FY24 FULL COST ALLOCATION PLAN
_____________________________________________
_________________________________________________________________________________________________________________
CITY OF CUPERTINO, CA
____________________________________________
____________________________________________
Matrix Consulting Group
_________________________________________________________________________________________________________________
____________________________________________
28 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100 10 100 City Council
100 12 120 City Manager
100 12 126 Office of Communications
100 12 633 Disaster Preparedness
100 13 130 City Clerk
100 13 132 Mail Services
100 15 141 City Attorney
100 31 305 Video
100 32 308 Applications
100 40 400 Admin Services Administration
100 41 405 Accounting
100 41 425 Purchasing
100 41 426 Budgeting
100 44 412 Human Resources
100 44 417 Insurance Administration
100 80 800 Public Works Admin
100 82 806 CIP Administration
100 84 815 Civic Center Ground Maint
100 87 827 Bldg Maint City Hall
Proposed Costs
580-62-613
Youth Teen
Recreation
580-63-620
Outdoor
Recreation
610-30-300
Administration
610-34-310
Infrastructure
610-35-986
GIS
620-44-418 Workers
Compensation
Insurance
-$ -$ -$ -$ -$ -$ 23,488$ 20,134$ 4,343$ 42,410$ 30,237$ 6,102$ 14,589$ 14,589$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 451$ 451$ 11,500$ 150$ 150$ 451$ 554$ 554$ 185$ 185$ 185$ 554$ -$ -$ 9,174$ -$ 6,116$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 5,495$ 207,110$ 5,288$ 103,616$ 29,471$ 1,352$ 26,883$ 15,185$ 11,424$ 884$ 27,111$ 7,127$ -$ 14,199$ 9,062$ 1,582$ 18,717$ 12,418$ 4,858$ 10,659$ 13,167$ 3,323$ 28,215$ 39,254$ 1,254$ 1,268$ 1,567$ 395$ 3,357$ 2,537$ 149$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 156$ -$ 409$ 2,354$ 2,287$ 135$ -$ -$ 3,539$ 23,371$ 22,703$ 1,335$ 287,661$ 76,237$ 138,949$ 175,341$ 124,367$ 47,217$ FY24 FULL COST ALLOCATION PLAN
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29 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100 10 100 City Council
100 12 120 City Manager
100 12 126 Office of Communications
100 12 633 Disaster Preparedness
100 13 130 City Clerk
100 13 132 Mail Services
100 15 141 City Attorney
100 31 305 Video
100 32 308 Applications
100 40 400 Admin Services Administration
100 41 405 Accounting
100 41 425 Purchasing
100 41 426 Budgeting
100 44 412 Human Resources
100 44 417 Insurance Administration
100 80 800 Public Works Admin
100 82 806 CIP Administration
100 84 815 Civic Center Ground Maint
100 87 827 Bldg Maint City Hall
Proposed Costs
630-85-849
Equipment
Maintenance
630-90-985 Non
Departmental - Fixed
Assets Acquisition
641-44-419
Long Term
Disability
641-44-420
Compensate
d Absence
642-44-414
HR Retiree
Benefits 0-0-0 Other
2,544$ -$ -$ -$ -$ -$ 32,643$ 4,085$ 894$ 5,746$ 12,984$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 3,703$ -$ -$ -$ -$ -$ 554$ -$ -$ -$ -$ -$ 4,136$ -$ -$ -$ -$ 19,291$ -$ -$ -$ -$ -$ 724,912$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 37,615$ -$ -$ 5,443$ 2,423$ -$ 1,236$ 11,126$ -$ -$ -$ -$ 12,514$ 3,900$ 85$ 549$ 1,240$ -$ 18,810$ -$ -$ -$ -$ -$ 2,238$ -$ -$ -$ -$ 108,299$ 76,107$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 5,463$ -$ -$ -$ -$ -$ -$ 192,099$ 19,112$ 979$ 11,738$ 16,646$ 857,964$ FY24 FULL COST ALLOCATION PLAN
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30 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
100 10 100 City Council
100 12 120 City Manager
100 12 126 Office of Communications
100 12 633 Disaster Preparedness
100 13 130 City Clerk
100 13 132 Mail Services
100 15 141 City Attorney
100 31 305 Video
100 32 308 Applications
100 40 400 Admin Services Administration
100 41 405 Accounting
100 41 425 Purchasing
100 41 426 Budgeting
100 44 412 Human Resources
100 44 417 Insurance Administration
100 80 800 Public Works Admin
100 82 806 CIP Administration
100 84 815 Civic Center Ground Maint
100 87 827 Bldg Maint City Hall
Proposed Costs
Subtotal
Direct
Billed Unallocated Total
150,098$ -$ 413,022$ 563,120$
1,921,548$ -$ -$ 1,921,548$
603,545$ -$ 76,857$ 680,401$
152,678$ -$ 675,052$ 827,730$
276,647$ -$ 809,710$ 1,086,357$
32,155$ -$ -$ 32,155$
534,753$ -$ 858,484$ 1,393,237$
855,439$ -$ -$ 855,439$
1,466,385$ -$ -$ 1,466,385$
35,714$ -$ -$ 35,714$
2,078,832$ -$ -$ 2,078,832$
444,852$ -$ -$ 444,852$
688,224$ -$ -$ 688,224$
1,179,868$ -$ -$ 1,179,868$
2,078,574$ -$ -$ 2,078,574$
1,850,136$ -$ -$ 1,850,136$
1,819,498$ -$ -$ 1,819,498$
185,157$ -$ -$ 185,157$
315,507$ -$ -$ 315,507$
16,669,610$ -$ 2,833,125$ 19,502,735$
FY24 FULL COST ALLOCATION PLAN
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31 5. Summary of Functions and Allocation Bases
The Summary of Functions and Allocation Bases provided on the following pages shows a recap of the allocation methodology applied to each Central Service division. For example, if the Building Maintenance function of the Facilities Management Division allocates by square footage, then the basis for the allocation of that function shown on this schedule would be square footage and the source would potentially be blueprints of the building or square footage records.
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32 SUMMARY OF FUNCTIONS AND ALLOCATION BASES
CS DEPARTMENT FUNCTION SUPPORT % ALLOCATION BASIS SOURCE 100-10-100 City Council
Citywide Support 60% # of Agenda Items / Dept Legistar Report Legislative Support 40% Not Allocated -
100-12-120 City Manager
Management Support 33% FTE per Fund / Dept / Program Budget Report Administrative Support 33% Expenditures per Fund / Dept / Program Budget Report Council Support 33% Agenda Items Legistar Report
100-12-126 Office of Communications
General Communications 89% Equal to All -
Law Enforcement Contract Support 1% Direct to Law Enforcement - Public Outreach 10% Not Allocated -
100-12-633 Disaster Preparedness
Law Enforcement Contract Support 18% Direct to Law Enforcement - Disaster Preparedness 82% Not Allocated -
100-13-130 City Clerk
City Council Support 31% # of Agenda Items / Dept Legistar Report Records Management 16% # of Records / Dept Laserfiche Report Mail Services 2% Equal to All Departments -
Elections & Form 700's 12% Not Allocated -
Public Records Request 23% Not Allocated -
Legal Ads 10% Not Allocated -
Notary Services 3% Not Allocated -
Claims 3% Not Allocated -
100-13-132 Mail Services
Mail Services 100% Equal to All Departments -
100-15-141 City Attorney
Legal Support 32% # of Agenda Items Laserfiche Report
Contract Support 17% # of Contracts Cobblestone Report
Council Support 6% Direct to City Council -
Planning Commission Support 2% Direct to Planning Commission - Claims 5% Not Allocated -
Litigation 37% Not Allocated -
100-31-305 Video
Video Production Support 50% Hours of Meetings Supported IT Video & App Report Video Meeting Support 50% # of Meetings Supported IT Video & App Report 100-32-308 Applications
General Application Support 100% # of Applications per Fund / Dept / Program IT Video & App Report 100-40-400 Admin Services Administration
Program Support 100% FTE per Administrative Services Programs Budget Report FY24 FULL COST ALLOCATION PLAN
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33 CS DEPARTMENT FUNCTION SUPPORT % ALLOCATION BASIS SOURCE 100-41-405 Accounting
Payroll 33% Salaries and Benefits / Fund / Dept Payroll Report General Accounting 67% # of Transactions / Dept / Program Transaction Report 100-41-425 Purchasing
PO Creation Support 60% # of POs PO Report
PO Processing 40% $ of POs PO Report
100-41-426 Budgeting
Budget 100% Budgeted Expenditures Budget Report
100-44-412 Human Resources
Recruitment 25% # of Recruitments / Dept / Program HR Email Employee Support 75% # of FTE Budget Report
100-44-417 Insurance Administration
General Liability 71% 3 Year Avg Claim History GL FY Logs (FY20-23) Property 23% Sq. Ft. Sq. Footage Report
Employment Practices 7% # of FTE Budget Report
100-80-800 Public Works Admin
Employee Program Support 50% # of FTE per PW Division Budget Report Administrative Program Support 50% Expenditures per PW Division Budget Report 100-82-806 CIP Administration
CIP Support 100% Expenditures per CIP Project Budget Report 100-84-815 Civic Center Ground Maint
Civic Center Maintenance - Community Hall 7% Rental Hours per Fund / Dept / Entity Report on Community Hall 2023 Civic Center Maintenance - Library 65% Direct to Library - Civic Center Maintenance - City Hall 28% FTE per City Hall Division / Program City Hall Staffing 100-87-827 Bldg Maint City Hall
City Hall Maintenance 100% FTE per City Hall Division / Program City Hall Staffing FY24 FULL COST ALLOCATION PLAN
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34 6. Central Service Divisions (Providers)
The follow page provides a list of all the divisions included as Central Services, including; their fund, division, and or division number, expenditure totals per division, a subtotal of disallowed costs, and a total of all expenditures allocated through the plan.
FY24 FULL COST ALLOCATION PLAN
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35 CENTRAL SERVICES DEPARTMENTS (PROVIDERS)
Fund Dept Div Name
Functional
Expenditures
Disallowed
Costs
Cost
Adjustments Total $
100 10 100 City Council $ 431,393 $ (1,707) $ - $ 429,686 100 12 120 City Manager $ 2,382,405 $ (73,591) $ - $ 2,308,814 100 12 126 Office of Communications $ 680,267 $ (2,214) $ - $ 678,053 100 12 633 Disaster Preparedness $ 753,768 $ (401) $ - $ 753,367 100 13 130 City Clerk $ 774,402 $ (1,120) $ - $ 773,282 100 13 132 Mail Services $ 40,808 $ (462) $ - $ 40,346 100 15 141 City Attorney $ 1,589,268 $ (7,610) $ - $ 1,581,658 100 31 305 Video $ 925,970 $ (46,276) $ - $ 879,694 100 32 308 Applications $ 2,706,815 $ (13,664) $ (521,528) $ 2,171,624 100 40 400 Admin Services Administration $ 367,693 $ (289) $ - $ 367,404 100 41 405 Accounting $ 1,818,249 $ (59,270) $ - $ 1,758,979 100 41 425 Purchasing $ 369,477 $ (22) $ - $ 369,455 100 41 426 Budgeting $ 522,140 $ (215) $ - $ 521,925 100 44 412 Human Resources $ 1,395,466 $ (3,477) $ - $ 1,391,989 100 44 417 Insurance Administration $ 2,297,437 $ (27,352) $ - $ 2,270,085 100 80 800 Public Works Admin $ 1,043,142 $ (147) $ - $ 1,042,995 100 82 806 CIP Administration $ 1,486,037 $ (210) $ - $ 1,485,827 100 84 815 Civic Center Ground Maint $ 182,220 $ (612) $ - $ 181,608 100 87 827 Bldg Maint City Hall $ 500,689 $ (4,745) $ - $ 495,944 TOTAL ALLOCATED EXPENDITURES 20,267,646$ (243,384)$ (521,528)$ 19,502,735$ FY24 FULL COST ALLOCATION PLAN
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36 7. Grantee Divisions (Receivers)
The following page provides a list of all the divisions included as Receiving divisions, including their fund, division, and or division number.
FY24 FULL COST ALLOCATION PLAN
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37 GRANTEE DEPARTMENTS (RECEIVERS)
FUND DEPT DIV NAME
100 10 101 Community Funding
100 10 104 Historical Society
100 10 110 Sister Cities
100 11 131 Telecommunication Commission
100 11 140 Library Commission
100 11 142 Fine Arts Commission
100 11 150 Public Safety Commission
100 11 155 Bike/Ped Safety Commission
100 11 160 Recreation Commission
100 11 165 Teen Commission
100 11 170 Planning Commission
100 11 175 Housing Commission
100 11 180 Sustainability Commission
100 11 190 Audit Committee
100 12 122 Sustainability Division
100 12 305 Video
100 12 307 Public Access Support
100 12 632 Comm Outreach & Neigh Watch
100 12 705 Economic Develop ment
100 13 133 Elections
100 14 123 City Manager Contingency
100 20 200 Law Enforcement SC Sherif
100 41 406 Business Licenses
100 60 601 Rec & Comm Svcs Administration
100 60 636 Library Services
100 61 602 Administration
100 61 605 Cultural Events
100 61 630 Facilities
100 62 608 Administration
100 62 623 Youth, Teen and Senior Adult Rec
100 62 639 Youth and Teen Programs
100 62 640 Neighborhood Events
100 63 612 Park Facilities
100 70 700 Community Development Admin
100 71 701 Current Planning
100 71 702 Mid Long Term Planning
100 72 712 Gen Fund Human Services Grants
100 73 713 General Building
100 73 714 Construction Plan Check
100 73 715 Building Inspection
100 73 718 Muni - Bldg Code Enforcement
FY24 FULL COST ALLOCATION PLAN
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38 GRANTEE DEPARTMENTS (RECEIVERS)
FUND DEPT DIV NAME
100 74 202 Code Enforcement
100 82 804 Plan Review
100 83 807 Service Center Administration
100 84 808 McClellan Ranch Park
100 84 809 Memorial Park
100 84 811 BBF Ground Maintenance
100 84 812 School Site Maintenance
100 84 813 Neighborhood Parks
100 84 814 Sport Fields Jollyman CRK
100 85 848 Street Lighting
100 85 850 Environmental Materials
100 86 261 Trail Maintenance
100 86 824 Overp asses and Medians
100 86 825 Street Tree Maintenance
100 86 826 Weekend Work Program
100 87 828 Bldg Maint Library
100 87 829 Bldg Maint Service Center
100 87 830 Bldg Maint Quinlan Center
100 87 831 Bldg Maint Senior Center
100 87 832 Bldg Maint McClellan Ranch
100 87 833 Bldg Maint Monta Vista Ct
100 87 834 Bldg Maint Wilson
100 87 835 Bldg Maint Portal
100 87 837 Bldg Maint Creekside
100 87 838 Comm Hall Bldg Maint
100 87 839 Teen Center Bldg Maint
100 87 840 Park Bathrooms
100 87 841 BBF Facilities Maintenance
100 87 852 Franco Traffic Operations Center
100 87 857 City Hall Annex
100 88 844 Traffic Engineering
100 88 845 Traffic Signal Maintenance
100 88 846 Safe Routes 2 School
100 90 1 Non Departmental
130 0 0 Investment Fund
210 0 0 Storm Drain Improvement
215 0 0 Storm Drain AB1600
230 81 802 Non Point Source
230 81 853 Storm Drain Fee
230 81 854 General Fund Subsidy
230 81 855 Storm Drain Maintenance
260 72 707 CDBG General Admin
FY24 FULL COST ALLOCATION PLAN
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39 GRANTEE DEPARTMENTS (RECEIVERS)
FUND DEPT DIV NAME
260 72 709 CDBG Capital/Housing Projects
260 72 710 CDBG Public Service Grants
265 72 711 BMR Affordable Housing Fund
270 85 820 Sidewalk Curb and Gutter
270 85 821 Street Pavement Maintenance
270 85 822 Street Sign Marking
271 0 0 Traffic Impact
280 0 0 Park Dedication
281 90 1 Non Departmental
365 90 500 Non Departmental - Facility Lease
420 99 7 ADA Improvements
420 99 47 CIP Prelim Planning & Design
420 99 48 Capital Project Support
420 99 56 St Light Install - Annual Infill
420 99 63 CW Bldg Condition Assess Impl
420 99 85 Playground EQ (Creekside&Varian)
420 99 266 SCB/Calabazas Creek SD Repair
420 99 267 Stevens Creek Bridge Repair
427 0 0 Stevens Creek Corridor Park
429 90 1 Non Departmental
520 81 801 Resources Recovery
560 63 616 BBF Golf Course
560 87 260 BBF Golf Maintenance
570 63 621 Sports Center Operation
570 87 836 Bldg Maint Sports Center
580 62 613 Youth Teen Recreation
580 63 620 Outdoor Recreation
610 30 300 Administration
610 34 310 Infrastructure
610 35 986 GIS
620 44 418 Workers Compensation Insurance
630 85 849 Equip ment Maintenance
630 90 985 Non Departmental - Fixed Assets Acquisition
641 44 419 Long Term Disability
641 44 420 Compensated Absence
642 44 414 HR Retiree Benefits
0 0 0 Other
FY24 FULL COST ALLOCATION PLAN
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40 8. Cost Allocation Plan
The following points highlight the information included for each Central Service division for the Citywide Cost Allocation Plan:
• Divisional Narrative: This describes the overall services provided by each Central Service division, the different functions associated with the division, as well as the allocation bases used to allocate costs to Receiving divisions.
• Costs to be Allocated: This details the total functional cost associated with a division, as well as any cost adjustments, and incoming costs from other Central Service divisions.
• Divisional Expense Detail: This provides a detailed breakout of the expenditures associated with each Central Service division (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 divisions; and accounts for any direct bills for services paid for by divisions to the particular Central Service division.
• Allocation Summary: This summarizes the total costs allocated to divisions by Central Service functional areas.
The following pages provide the detailed information outline above for each Central Service division.
FY24 FULL COST ALLOCATION PLAN
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41 1 City Council
The City Council, acting as the elected representatives of the residents of Cupertino, approve and adopt policies to meet the needs of the community. City Council costs are allocated to Receiving Divisions through the following functions:
• Citywide Support – represents support provided to all City divisions and divisions in providing guidance and policy direction.
These costs are allocated based on the number of agenda items per fund per division.
• Legislative Support – These costs are in relation to providing legislative oversight of the City’s functions and servicing the community. These costs are not in relation to a particular Division and as such are not allocated.
The chart on the following page illustrates the functions and measures used to allocate City Council costs. The top tier shows the Central Service division, the second tier shows the functions developed, and the third tier shows measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the division’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.
FY24 FULL COST ALLOCATION PLAN
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42 CITY COUNCIL
Citywide Support
# of Agenda Items per Dept.
Legislative Support
Not Allocated
FY24 FULL COST ALLOCATION PLAN
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43 COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures 431,393$ 431,393$
Contingencies (1,707)$
Total Disallowed Costs (1,707)$ (1,707)$
Incoming Costs
100-10-100 City Council 26,773$ 26,773$
100-12-120 City Manager 104,999$ 104,999$
100-12-126 Office of Communications 13,080$ 13,080$ 100-13-130 City Clerk 55,899$ 55,899$
100-13-132 Mail Services 549$ 549$
100-15-141 City Attorney 168,620$ 168,620$
100-31-305 Video 52,001$ 52,001$
100-41-405 Accounting 103,467$ 103,467$
100-41-425 Purchasing 348$ 348$
100-41-426 Budgeting 3,116$ 3,116$
100-44-412 Human Resources 33,669$ 33,669$
100-44-417 Insurance Administration 4,345$ 4,345$ 100-84-815 Civic Center Ground Maint 5,741$ 5,741$ 100-87-827 Bldg Maint City Hall 30,260$ 30,260$
Total Incoming Costs -$ 602,869$ 602,869$
Total Cost Adjustments -$ -$
Total Costs to be Allocated 429,686$ 602,869$ 1,032,555$ 100-10-100 City Council
FY24 FULL COST ALLOCATION PLAN
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44 100-10-100 City Council
Distribution Percentage 60.00% 40.00%
Personnel
Salaries & Wages 147,162$ S 88,297$ 58,865$ Fringe Benefits 146,001$ S 87,601$ 58,400$ Subtotal Personnel Cost 293,163$ 175,898$ 117,265$ Operatin g Services & Su pplies
Op erating Exp enses 108,303$ S 64,982$ 43,321$ General Services 28,220$ S 16,932$ 11,288$ Contingencies 1,707$ S 1,024$ 683$ Subtotal Operating Cost 138,230$ 82,938$ 55,292$ FUNCTIONAL EXPENDITURES 431,393$ 258,836$ 172,557$ Disallowed Costs
Contingencies (1,707)$ S (1,024)$ (683)$ Subtotal Disallowed Costs (1,707)$ (1,024)$ (683)$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ FUNCTIONAL COST 429,686$ 257,812$ 171,874$ First Allocation
Incoming - All Others -$ -$ -$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs (171,874)$ -$ (171,874)$ Subtotal of First Allocation 257,812$ 257,812$ -$ Second Allocation
Incoming - All Others 602,869$ 361,721$ 241,147$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs (241,147)$ -$ (241,147)$ Subtotal of Second Allocation 361,721$ 361,721$ -$ TOTAL ALLOCATED 619,533$ 619,533$ -$
EXPENSE DETAIL
S
pr
ea
Citywide
Support
Legislative
SupportExpen se ($)Expen se Type
FY24 FULL COST ALLOCATION PLAN
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45 100-10-100 City Council
.
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Citywide Support .
.
100-10-100 City Council 27.00 10.385% 26,773$ 26,773$ 26,773$ 100-12-120 City Manager 25.00 9.615% 24,790$ 24,790$ 38,811$ 63,601$ 100-13-130 City Clerk 47.00 18.077% 46,604$ 46,604$ 72,965$ 119,570$ 100-15-141 City Attorney 26.00 10.000% 25,781$ 25,781$ 40,364$ 66,145$ 100-32-308 Applications 5.00 1.923% 4,958$ 4,958$ 7,762$ 12,720$ 100-41-405 Accounting 55.00 21.154% 54,537$ 54,537$ 85,385$ 139,922$ 100-44-412 Human Resources 1.00 0.385% 992$ 992$ 1,552$ 2,544$ 100-80-800 Public Works Admin 15.00 5.769% 14,874$ 14,874$ 23,287$ 38,161$ 100-60-636 Library Services 1.00 0.385% 992$ 992$ 1,552$ 2,544$ 100-63-612 Park Facilities 3.00 1.154% 2,975$ 2,975$ 4,657$ 7,632$ 100-71-701 Current Planning 17.00 6.538% 16,857$ 16,857$ 26,392$ 43,249$ 100-82-804 Plan Review 3.00 1.154% 2,975$ 2,975$ 4,657$ 7,632$ 100-84-813 Neighborhood Parks 2.00 0.769% 1,983$ 1,983$ 3,105$ 5,088$ 100-87-841 BBF Facilities Maintenance 1.00 0.385% 992$ 992$ 1,552$ 2,544$ 230-81-802 Non Point Source 1.00 0.385% 992$ 992$ 1,552$ 2,544$ 270-85-820 Sidewalk Curb and Gutter 5.00 1.923% 4,958$ 4,958$ 7,762$ 12,720$ 270-85-821 Street Pavement Maintenance 5.00 1.923% 4,958$ 4,958$ 7,762$ 12,720$ 420-99-7 ADA Improvements 1.00 0.385% 992$ 992$ 1,552$ 2,544$ 420-99-48 Capital Project Support 13.00 5.000% 12,891$ 12,891$ 20,182$ 33,072$ 420-99-85 Playground EQ (Creekside&Varian) 1.00 0.385% 992$ 992$ 1,552$ 2,544$ 420-99-267 Stevens Creek Bridge Repair 2.00 0.769% 1,983$ 1,983$ 3,105$ 5,088$ 520-81-801 Resources Recovery 3.00 1.154% 2,975$ 2,975$ 4,657$ 7,632$ 630-85-849 Equipment Maintenance 1.00 0.385% 992$ 992$ 1,552$ 2,544$ Total 260.00 100.000% 257,812$ -$ 257,812$ 361,721$ 619,533$ .
Allocation Basis: # of Agenda Items / Dept
.
Source of Allocation: Legistar Report
ALLOCATION DETAIL
FY24 FULL COST ALLOCATION PLAN
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46 ALLOCATION SUMMARY
100-10-100 City Council 26,773$ 26,773$
100-12-120 City Manager 63,601$ 63,601$
100-13-130 City Clerk 119,570$ 119,570$
100-15-141 City Attorney 66,145$ 66,145$
100-32-308 Applications 12,720$ 12,720$
100-41-405 Accounting 139,922$ 139,922$
100-44-412 Human Resources 2,544$ 2,544$
100-80-800 Public Works Admin 38,161$ 38,161$
100-60-636 Library Services 2,544$ 2,544$
100-63-612 Park Facilities 7,632$ 7,632$
100-71-701 Current Planning 43,249$ 43,249$
100-82-804 Plan Review 7,632$ 7,632$
100-84-813 Neighborhood Parks 5,088$ 5,088$
100-87-841 BBF Facilities Maintenance 2,544$ 2,544$ 230-81-802 Non Point Source 2,544$ 2,544$
270-85-820 Sidewalk Curb and Gutter 12,720$ 12,720$ 270-85-821 Street Pavement Maintenance 12,720$ 12,720$ 420-99-7 ADA Improvements 2,544$ 2,544$
420-99-48 Capital Project Support 33,072$ 33,072$ 420-99-85 Playground EQ (Creekside&Varian) 2,544$ 2,544$ 420-99-267 Stevens Creek Bridge Repair 5,088$ 5,088$ 520-81-801 Resources Recovery 7,632$ 7,632$
630-85-849 Equipment Maintenance 2,544$ 2,544$ Total 619,533$ 619,533$
100-10-100 City Council
Citywide
Support Total
FY24 FULL COST ALLOCATION PLAN
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47 2 City Manager - Administration
The City Manager’s office carries out the City’s adopted goals and objectives as directed by City Council. The Division is responsible for managing all of the City’s operations, preparing reports and initiating recommendations to City Council. The City Manager’s office also serves to coordinate all the activities of the Divisions. City Manager costs are allocated to Receiving Divisions through the following functions:
• Management Support – reflects the services and support provided to City divisions through the management and oversight of City staff. This function is allocated based on the number of employees per fund per division.
• Administrative Support – represents the support in relation to managing the City’s operations and programs. The costs associated with this function are distributed based on Budgeted Expenditures per Fund / Division / Division
1. • Council Support – represents support provided to City Council. This function is allocated based on the number of agenda items per Fund / Division.
The chart on the following page illustrates the functions and measures used to allocate City Manager – Administration costs. The top tier shows the Central Service division, 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 division’s expenses, a function- by-function breakdown of expenses, each function’s allocation, and an allocation summary.
1 Expenditures associated with Funds 641 and 642 were weighted at 10% as they do not require significant oversight and manageme nt from the City Manager’s office.
FY24 FULL COST ALLOCATION PLAN
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48 CITY MANAGER - ADMINISTRATION
Management Support
# of FTE per Dept.
Administrative Support
Budgeted Expenditures per Dept.
Council Support
# of Agenda Items per Dept.
FY24 FULL COST ALLOCATION PLAN
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49 COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures 2,382,405$ 2,382,405$
Contingencies (1,583)$
General Services (72,008)$
Total Disallowed Costs (73,591)$ (73,591)$
Incoming Costs
100-10-100 City Council 24,790$ 38,811$ 63,601$ 100-12-120 City Manager 115,332$ 115,332$
100-12-126 Office of Communications 13,080$ 13,080$ 100-13-130 City Clerk 48,249$ 48,249$
100-13-132 Mail Services 549$ 549$
100-15-141 City Attorney 67,761$ 67,761$
100-31-305 Video 117,734$ 117,734$
100-32-308 Applications 135,901$ 135,901$
100-41-405 Accounting 30,249$ 30,249$
100-41-425 Purchasing 1,786$ 1,786$
100-41-426 Budgeting 17,210$ 17,210$
100-44-412 Human Resources 88,518$ 88,518$
100-44-417 Insurance Administration 126,362$ 126,362$ 100-84-815 Civic Center Ground Maint 3,129$ 3,129$ 100-87-827 Bldg Maint City Hall 31,548$ 31,548$
Total Incoming Costs 24,790$ 836,219$ 861,009$ Total Cost Adjustments -$ -$
Total Costs to be Allocated 2,333,604$ 836,219$ 3,169,823$ 100-12-120 City Manager
FY24 FULL COST ALLOCATION PLAN
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50 100-12-120 City Manager
Distribution Percentage 33.33% 33.33% 33.33%
Personnel
Salaries & Wages 1,559,339$ S 519,780$ 519,780$ 519,780$ Fringe Benefits 694,847$ S 231,616$ 231,616$ 231,616$ Subtotal Personnel Cost 2,254,186$ 751,395$ 751,395$ 751,395$ Operatin g Services & Su pplies
Op erating Exp enses 54,628$ S 18,209$ 18,209$ 18,209$ General Services 72,008$ s 24,003$ 24,003$ 24,003$ Contingencies 1,583$ S 528$ 528$ 528$ Subtotal Operating Cost 128,219$ 42,740$ 42,740$ 42,740$ FUNCTIONAL EXPENDITURES 2,382,405$ 794,135$ 794,135$ 794,135$ Disallowed Costs
Contingencies (1,583)$ S (528)$ (528)$ (528)$ General Services (72,008)$ S (24,003)$ (24,003)$ (24,003)$ Subtotal Disallowed Costs (73,591)$ (24,530)$ (24,530)$ (24,530)$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ -$ FUNCTIONAL COST 2,308,814$ 769,605$ 769,605$ 769,605$ First Allocation
Incoming - All Others 24,790$ 8,263$ 8,263$ 8,263$ Reallocate Admin Costs -$ -$ -$ -$ Unallocated Costs -$ -$ -$ -$ Subtotal of First Allocation 2,333,604$ 777,868$ 777,868$ 777,868$ Second Allocation
Incoming - All Others 836,219$ 278,740$ 278,740$ 278,740$ Reallocate Admin Costs -$ -$ -$ -$ Unallocated Costs -$ -$ -$ -$ Subtotal of Second Allocation 836,219$ 278,740$ 278,740$ 278,740$ TOTAL ALLOCATED 3,169,823$ 1,056,608$ 1,056,608$ 1,056,608$
EXPENSE DETAIL
Expen se ($)Expen se Type
S
p
r
Management
Support
Administrative
Support
Council
Support
FY24 FULL COST ALLOCATION PLAN
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51 100-12-120 City Manager
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Management Support .
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100-10-100 City Council 5.85 2.759% 21,465$ 21,465$ 21,465$ 100-12-120 City Manager 6.90 3.255% 25,317$ 25,317$ 25,317$ 100-12-126 Office of Communications 2.65 1.250% 9,723$ 9,723$ 3,707$ 13,431$ 100-12-633 Disaster Preparedness 1.95 0.920% 7,155$ 7,155$ 2,728$ 9,883$ 100-13-130 City Clerk 3.50 1.651% 12,842$ 12,842$ 4,896$ 17,738$ 100-15-141 City Attorney 3.00 1.415% 11,008$ 11,008$ 4,197$ 15,204$ 100-31-305 Video 3.00 1.415% 11,008$ 11,008$ 4,197$ 15,204$ 100-32-308 Applications 3.50 1.651% 12,842$ 12,842$ 4,896$ 17,738$ 100-40-400 Admin Services Administration 1.40 0.660% 5,137$ 5,137$ 1,959$ 7,095$ 100-41-405 Accounting 7.05 3.325% 25,868$ 25,868$ 9,863$ 35,730$ 100-41-425 Purchasing 1.20 0.566% 4,403$ 4,403$ 1,679$ 6,082$ 100-41-426 Budgeting 1.95 0.920% 7,155$ 7,155$ 2,728$ 9,883$ 100-44-412 Human Resources 4.85 2.288% 17,796$ 17,796$ 6,785$ 24,580$ 100-44-417 Insurance Administration 0.15 0.071% 550$ 550$ 210$ 760$ 100-80-800 Public Works Admin 3.95 1.863% 14,493$ 14,493$ 5,526$ 20,019$ 100-82-806 CIP Administration 5.75 2.712% 21,098$ 21,098$ 8,044$ 29,142$ 100-84-815 Civic Center Ground Maint 0.80 0.377% 2,935$ 2,935$ 1,119$ 4,055$ 100-87-827 Bldg Maint City Hall 0.70 0.330% 2,568$ 2,568$ 979$ 3,548$ 100-10-110 Sister Cities 0.10 0.047% 367$ 367$ 140$ 507$ 100-11-131 Telecommunication Commission 0.07 0.033% 257$ 257$ 98$ 355$ 100-11-140 Library Commission 0.10 0.047% 367$ 367$ 140$ 507$ 100-11-142 Fine Arts Commission 0.10 0.047% 367$ 367$ 140$ 507$ 100-11-150 Public Safety Commission 0.05 0.024% 183$ 183$ 70$ 253$ 100-11-155 Bike/Ped Safety Commission 0.15 0.071% 550$ 550$ 210$ 760$ 100-11-160 Recreation Commission 0.10 0.047% 367$ 367$ 140$ 507$ 100-11-165 Teen Commission 0.05 0.024% 183$ 183$ 70$ 253$ 100-11-170 Planning Commission 0.26 0.123% 954$ 954$ 364$ 1,318$ 100-11-175 Housing Commission 0.15 0.071% 550$ 550$ 210$ 760$ 100-11-180 Sustainability Commission 0.15 0.071% 550$ 550$ 210$ 760$ 100-11-190 Audit Committee 0.10 0.047% 367$ 367$ 140$ 507$ 100-12-122 Sustainability Division 1.80 0.849% 6,605$ 6,605$ 2,518$ 9,123$ 100-12-632 Comm Outreach & Neigh Watch 1.00 0.472% 3,669$ 3,669$ 1,399$ 5,068$ 100-12-705 Economic Development 1.00 0.472% 3,669$ 3,669$ 1,399$ 5,068$ 100-41-406 Business Licenses 1.10 0.519% 4,036$ 4,036$ 1,539$ 5,575$ 100-60-601 Rec & Comm Svcs Administration 4.90 2.311% 17,979$ 17,979$ 6,855$ 24,834$ 100-61-602 Administration 3.00 1.415% 11,008$ 11,008$ 4,197$ 15,204$ 100-61-605 Cultural Events 1.00 0.472% 3,669$ 3,669$ 1,399$ 5,068$
ALLOCATION DETAIL
FY24 FULL COST ALLOCATION PLAN
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52 100-12-120 City Manager
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
100-61-630 Facilities 2.25 1.061% 8,256$ 8,256$ 3,148$ 11,403$ 100-62-608 Administration 2.95 1.392% 10,824$ 10,824$ 4,127$ 14,951$ 100-62-623 Youth, Teen and Senior Adult Rec 2.05 0.967% 7,522$ 7,522$ 2,868$ 10,390$ 100-62-639 Youth and Teen Programs 0.75 0.354% 2,752$ 2,752$ 1,049$ 3,801$ 100-62-640 Neighborhood Events 0.25 0.118% 917$ 917$ 350$ 1,267$ 100-63-612 Park Facilities 3.18 1.500% 11,668$ 11,668$ 4,449$ 16,117$ 100-70-700 Community Development Admin 0.50 0.236% 1,835$ 1,835$ 699$ 2,534$ 100-71-701 Current Planning 9.48 4.472% 34,784$ 34,784$ 13,262$ 48,046$ 100-71-702 Mid Long Term Planning 3.49 1.646% 12,805$ 12,805$ 4,882$ 17,688$ 100-73-713 General Building 3.12 1.472% 11,448$ 11,448$ 4,365$ 15,813$ 100-73-714 Construction Plan Check 6.70 3.160% 24,584$ 24,584$ 9,373$ 33,956$ 100-73-715 Building Inspection 5.15 2.429% 18,896$ 18,896$ 7,205$ 26,101$ 100-73-718 Muni - Bldg Code Enforcement 0.25 0.118% 917$ 917$ 350$ 1,267$ 100-74-202 Code Enforcement 4.00 1.887% 14,677$ 14,677$ 5,596$ 20,273$ 100-82-804 Plan Review 3.90 1.840% 14,310$ 14,310$ 5,456$ 19,766$ 100-83-807 Service Center Administration 3.05 1.439% 11,191$ 11,191$ 4,267$ 15,458$ 100-84-808 McClellan Ranch Park 0.40 0.189% 1,468$ 1,468$ 560$ 2,027$ 100-84-809 Memorial Park 1.50 0.708% 5,504$ 5,504$ 2,098$ 7,602$ 100-84-811 BBF Ground Maintenance 1.00 0.472% 3,669$ 3,669$ 1,399$ 5,068$ 100-84-812 School Site Maintenance 4.20 1.981% 15,411$ 15,411$ 5,876$ 21,286$ 100-84-813 Neighborhood Parks 8.60 4.057% 31,555$ 31,555$ 12,031$ 43,586$ 100-84-814 Sport Fields Jollyman CRK 2.50 1.179% 9,173$ 9,173$ 3,497$ 12,670$ 100-85-848 Street Lighting 1.25 0.590% 4,586$ 4,586$ 1,749$ 6,335$ 100-85-850 Environmental Materials 0.75 0.354% 2,752$ 2,752$ 1,049$ 3,801$ 100-86-261 Trail Maintenance 0.85 0.401% 3,119$ 3,119$ 1,189$ 4,308$ 100-86-824 Overpasses and Medians 6.55 3.090% 24,033$ 24,033$ 9,163$ 33,196$ 100-86-825 Street Tree Maintenance 7.40 3.491% 27,152$ 27,152$ 10,352$ 37,504$ 100-86-826 Weekend Work Program 2.20 1.038% 8,072$ 8,072$ 3,078$ 11,150$ 100-87-828 Bldg Maint Library 0.60 0.283% 2,202$ 2,202$ 839$ 3,041$ 100-87-829 Bldg Maint Service Center 0.50 0.236% 1,835$ 1,835$ 699$ 2,534$ 100-87-830 Bldg Maint Quinlan Center 0.60 0.283% 2,202$ 2,202$ 839$ 3,041$ 100-87-831 Bldg Maint Senior Center 0.60 0.283% 2,202$ 2,202$ 839$ 3,041$ 100-87-832 Bldg Maint McClellan Ranch 0.60 0.283% 2,202$ 2,202$ 839$ 3,041$ 100-87-833 Bldg Maint Monta Vista Ct 0.30 0.142% 1,101$ 1,101$ 420$ 1,520$ 100-87-834 Bldg Maint Wilson 0.10 0.047% 367$ 367$ 140$ 507$ 100-87-837 Bldg Maint Creekside 0.30 0.142% 1,101$ 1,101$ 420$ 1,520$ 100-87-838 Comm Hall Bldg Maint 0.30 0.142% 1,101$ 1,101$ 420$ 1,520$ 100-87-839 Teen Center Bldg Maint 0.10 0.047% 367$ 367$ 140$ 507$ 100-87-840 Park Bathrooms 0.10 0.047% 367$ 367$ 140$ 507$ FY24 FULL COST ALLOCATION PLAN
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53 100-12-120 City Manager
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
100-87-841 BBF Facilities Maintenance 1.40 0.660% 5,137$ 5,137$ 1,959$ 7,095$ 100-87-857 City Hall Annex 0.10 0.047% 367$ 367$ 140$ 507$ 100-88-844 Traffic Engineering 3.40 1.604% 12,475$ 12,475$ 4,756$ 17,232$ 100-88-845 Traffic Signal Maintenance 2.00 0.943% 7,338$ 7,338$ 2,798$ 10,136$ 100-88-846 Safe Routes 2 School 1.00 0.472% 3,669$ 3,669$ 1,399$ 5,068$ 230-81-802 Non Point Source 2.72 1.283% 9,980$ 9,980$ 3,805$ 13,785$ 230-81-855 Storm Drain Maintenance 2.20 1.038% 8,072$ 8,072$ 3,078$ 11,150$ 260-72-707 CDBG General Admin 0.49 0.233% 1,813$ 1,813$ 691$ 2,504$ 265-72-711 BMR Affordable Housing Fund 1.21 0.569% 4,425$ 4,425$ 1,687$ 6,112$ 270-85-820 Sidewalk Curb and Gutter 1.90 0.896% 6,971$ 6,971$ 2,658$ 9,629$ 270-85-821 Street Pavement Maintenance 3.60 1.698% 13,209$ 13,209$ 5,036$ 18,245$ 270-85-822 Street Sign Marking 3.05 1.439% 11,191$ 11,191$ 4,267$ 15,458$ 520-81-801 Resources Recovery 3.60 1.698% 13,209$ 13,209$ 5,036$ 18,245$ 560-63-616 BBF Golf Course 1.10 0.519% 4,036$ 4,036$ 1,539$ 5,575$ 570-63-621 Sports Center Operation 2.40 1.132% 8,806$ 8,806$ 3,357$ 12,164$ 570-87-836 Bldg Maint Sports Center 0.70 0.330% 2,568$ 2,568$ 979$ 3,548$ 580-62-613 Youth Teen Recreation 1.70 0.802% 6,238$ 6,238$ 2,378$ 8,616$ 580-63-620 Outdoor Recreation 2.10 0.991% 7,705$ 7,705$ 2,938$ 10,643$ 610-30-300 Administration 0.53 0.250% 1,945$ 1,945$ 741$ 2,686$ 610-34-310 Infrastructure 4.50 2.123% 16,511$ 16,511$ 6,295$ 22,807$ 610-35-986 GIS 3.40 1.604% 12,475$ 12,475$ 4,756$ 17,232$ 620-44-418 Workers Compensation Insurance 0.20 0.094% 734$ 734$ 280$ 1,014$ 630-85-849 Equipment Maintenance 3.00 1.415% 11,008$ 11,008$ 4,197$ 15,204$ Total 212.00 100.000% 777,868$ -$ 777,868$ 278,740$ 1,056,608$ .
Allocation Basis: FTE per Fund / Dept / Program
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Source of Allocation: Budget Report
FY24 FULL COST ALLOCATION PLAN
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54 100-12-120 City Manager
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
Administrative Support .
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100-10-100 City Council 431,393.00 0.354% 2,756$ 2,756$ 2,756$ 100-12-120 City Manager 2,382,405.00 1.957% 15,219$ 15,219$ 15,219$ 100-12-126 Office of Communications 680,267.00 0.559% 4,346$ 4,346$ 1,594$ 5,940$ 100-12-633 Disaster Preparedness 753,768.00 0.619% 4,815$ 4,815$ 1,766$ 6,582$ 100-13-130 City Clerk 774,402.00 0.636% 4,947$ 4,947$ 1,815$ 6,762$ 100-13-132 Mail Services 40,808.00 0.034% 261$ 261$ 96$ 356$ 100-15-141 City Attorney 1,589,268.00 1.305% 10,153$ 10,153$ 3,724$ 13,877$ 100-31-305 Video 925,970.00 0.760% 5,915$ 5,915$ 2,170$ 8,085$ 100-32-308 Applications 2,706,815.00 2.223% 17,292$ 17,292$ 6,343$ 23,635$ 100-40-400 Admin Services Administration 367,693.00 0.302% 2,349$ 2,349$ 862$ 3,211$ 100-41-405 Accounting 1,818,249.00 1.493% 11,615$ 11,615$ 4,261$ 15,876$ 100-41-425 Purchasing 369,477.00 0.303% 2,360$ 2,360$ 866$ 3,226$ 100-41-426 Budgeting 522,140.00 0.429% 3,336$ 3,336$ 1,224$ 4,559$ 100-44-412 Human Resources 1,395,466.00 1.146% 8,915$ 8,915$ 3,270$ 12,185$ 100-44-417 Insurance Administration 2,297,437.00 1.887% 14,677$ 14,677$ 5,384$ 20,060$ 100-80-800 Public Works Admin 1,043,142.00 0.857% 6,664$ 6,664$ 2,444$ 9,108$ 100-82-806 CIP Administration 1,486,037.00 1.220% 9,493$ 9,493$ 3,482$ 12,975$ 100-84-815 Civic Center Ground Maint 182,220.00 0.150% 1,164$ 1,164$ 427$ 1,591$ 100-87-827 Bldg Maint City Hall 500,689.00 0.411% 3,199$ 3,199$ 1,173$ 4,372$ 100-10-101 Community Funding 35,573.00 0.029% 227$ 227$ 83$ 311$ 100-10-104 Historical Society 40,000.00 0.033% 256$ 256$ 94$ 349$ 100-10-110 Sister Cities 73,086.00 0.060% 467$ 467$ 171$ 638$ 100-11-131 Telecommunication Commission 35,630.00 0.029% 228$ 228$ 83$ 311$ 100-11-140 Library Commission 42,959.00 0.035% 274$ 274$ 101$ 375$ 100-11-142 Fine Arts Commission 41,512.00 0.034% 265$ 265$ 97$ 362$ 100-11-150 Public Safety Commission 47,393.00 0.039% 303$ 303$ 111$ 414$ 100-11-155 Bike/Ped Safety Commission 62,715.00 0.052% 401$ 401$ 147$ 548$ 100-11-160 Recreation Commission 38,850.00 0.032% 248$ 248$ 91$ 339$ 100-11-165 Teen Commission 42,466.00 0.035% 271$ 271$ 100$ 371$ 100-11-170 Planning Commission 117,655.00 0.097% 752$ 752$ 276$ 1,027$ 100-11-175 Housing Commission 61,377.00 0.050% 392$ 392$ 144$ 536$ 100-11-180 Sustainability Commission 58,109.00 0.048% 371$ 371$ 136$ 507$ 100-11-190 Audit Committee 40,583.00 0.033% 259$ 259$ 95$ 354$ 100-12-122 Sustainability Division 704,037.00 0.578% 4,498$ 4,498$ 1,650$ 6,147$ 100-12-305 Video 16,752.00 0.014% 107$ 107$ 39$ 146$ 100-12-307 Public Access Support 47,732.00 0.039% 305$ 305$ 112$ 417$ 100-12-632 Comm Outreach & Neigh Watch 252,103.00 0.207% 1,610$ 1,610$ 591$ 2,201$ FY24 FULL COST ALLOCATION PLAN
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
100-12-705 Economic Development 466,811.00 0.383% 2,982$ 2,982$ 1,094$ 4,076$ 100-13-133 Elections 977.00 0.001% 6$ 6$ 2$ 9$ 100-14-123 City Manager Contingency 50,000.00 0.041% 319$ 319$ 117$ 437$ 100-20-200 Law Enforcement SC Sherif 17,812,608.00 14.629% 113,791$ 113,791$ 41,740$ 155,531$ 100-41-406 Business Licenses 423,530.00 0.348% 2,706$ 2,706$ 992$ 3,698$ 100-60-601 Rec & Comm Svcs Administration 1,358,144.00 1.115% 8,676$ 8,676$ 3,183$ 11,859$ 100-60-636 Library Services 169,698.00 0.139% 1,084$ 1,084$ 398$ 1,482$ 100-61-602 Administration 586,357.00 0.482% 3,746$ 3,746$ 1,374$ 5,120$ 100-61-605 Cultural Events 437,794.00 0.360% 2,797$ 2,797$ 1,026$ 3,823$ 100-61-630 Facilities 390,211.00 0.320% 2,493$ 2,493$ 914$ 3,407$ 100-62-608 Administration 686,262.00 0.564% 4,384$ 4,384$ 1,608$ 5,992$ 100-62-623 Youth, Teen and Senior Adult Rec 812,264.00 0.667% 5,189$ 5,189$ 1,903$ 7,092$ 100-62-639 Youth and Teen Programs 278,895.00 0.229% 1,782$ 1,782$ 654$ 2,435$ 100-62-640 Neighborhood Events 92,872.00 0.076% 593$ 593$ 218$ 811$ 100-63-612 Park Facilities 1,270,364.00 1.043% 8,115$ 8,115$ 2,977$ 11,092$ 100-70-700 Community Development Admin 570,884.00 0.469% 3,647$ 3,647$ 1,338$ 4,985$ 100-71-701 Current Planning 3,406,046.00 2.797% 21,759$ 21,759$ 7,981$ 29,740$ 100-71-702 Mid Long Term Planning 1,230,606.00 1.011% 7,861$ 7,861$ 2,884$ 10,745$ 100-72-712 Gen Fund Human Services Grants 180,140.00 0.148% 1,151$ 1,151$ 422$ 1,573$ 100-73-713 General Building 945,333.00 0.776% 6,039$ 6,039$ 2,215$ 8,254$ 100-73-714 Construction Plan Check 2,297,027.00 1.886% 14,674$ 14,674$ 5,383$ 20,057$ 100-73-715 Building Inspection 1,519,349.00 1.248% 9,706$ 9,706$ 3,560$ 13,266$ 100-73-718 Muni - Bldg Code Enforcement 88,611.00 0.073% 566$ 566$ 208$ 774$ 100-74-202 Code Enforcement 1,399,853.00 1.150% 8,943$ 8,943$ 3,280$ 12,223$ 100-82-804 Plan Review 1,431,296.00 1.175% 9,143$ 9,143$ 3,354$ 12,497$ 100-83-807 Service Center Administration 1,102,041.00 0.905% 7,040$ 7,040$ 2,582$ 9,622$ 100-84-808 McClellan Ranch Park 176,317.00 0.145% 1,126$ 1,126$ 413$ 1,540$ 100-84-809 Memorial Park 819,001.00 0.673% 5,232$ 5,232$ 1,919$ 7,151$ 100-84-811 BBF Ground Maintenance 367,451.00 0.302% 2,347$ 2,347$ 861$ 3,208$ 100-84-812 School Site Maintenance 1,383,586.00 1.136% 8,839$ 8,839$ 3,242$ 12,081$ 100-84-813 Neighborhood Parks 2,593,101.00 2.130% 16,565$ 16,565$ 6,076$ 22,642$ 100-84-814 Sport Fields Jollyman CRK 939,889.00 0.772% 6,004$ 6,004$ 2,202$ 8,207$ 100-85-848 Street Lighting 1,011,921.00 0.831% 6,464$ 6,464$ 2,371$ 8,836$ 100-85-850 Environmental Materials 218,853.00 0.180% 1,398$ 1,398$ 513$ 1,911$ 100-86-261 Trail Maintenance 199,458.00 0.164% 1,274$ 1,274$ 467$ 1,742$ 100-86-824 Overpasses and Medians 1,670,592.00 1.372% 10,672$ 10,672$ 3,915$ 14,587$ 100-86-825 Street Tree Maintenance 1,788,822.00 1.469% 11,427$ 11,427$ 4,192$ 15,619$ 100-86-826 Weekend Work Program 592,351.00 0.486% 3,784$ 3,784$ 1,388$ 5,172$ 100-87-828 Bldg Maint Library 1,007,493.00 0.827% 6,436$ 6,436$ 2,361$ 8,797$ FY24 FULL COST ALLOCATION PLAN
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
100-87-829 Bldg Maint Service Center 310,886.00 0.255% 1,986$ 1,986$ 728$ 2,715$ 100-87-830 Bldg Maint Quinlan Center 574,659.00 0.472% 3,671$ 3,671$ 1,347$ 5,018$ 100-87-831 Bldg Maint Senior Center 324,289.00 0.266% 2,072$ 2,072$ 760$ 2,832$ 100-87-832 Bldg Maint McClellan Ranch 293,750.00 0.241% 1,877$ 1,877$ 688$ 2,565$ 100-87-833 Bldg Maint Monta Vista Ct 186,417.00 0.153% 1,191$ 1,191$ 437$ 1,628$ 100-87-834 Bldg Maint Wilson 95,722.00 0.079% 611$ 611$ 224$ 836$ 100-87-835 Bldg Maint Portal 46,228.00 0.038% 295$ 295$ 108$ 404$ 100-87-837 Bldg Maint Creekside 136,076.00 0.112% 869$ 869$ 319$ 1,188$ 100-87-838 Comm Hall Bldg Maint 225,544.00 0.185% 1,441$ 1,441$ 529$ 1,969$ 100-87-839 Teen Center Bldg Maint 52,889.00 0.043% 338$ 338$ 124$ 462$ 100-87-840 Park Bathrooms 180,280.00 0.148% 1,152$ 1,152$ 422$ 1,574$ 100-87-841 BBF Facilities Maintenance 525,642.00 0.432% 3,358$ 3,358$ 1,232$ 4,590$ 100-87-852 Franco Traffic Operations Center 15,257.00 0.013% 97$ 97$ 36$ 133$ 100-87-857 City Hall Annex 24,892.00 0.020% 159$ 159$ 58$ 217$ 100-88-844 Traffic Engineering 1,240,071.00 1.018% 7,922$ 7,922$ 2,906$ 10,828$ 100-88-845 Traffic Signal Maintenance 820,029.00 0.673% 5,239$ 5,239$ 1,922$ 7,160$ 100-88-846 Safe Routes 2 School 732,278.00 0.601% 4,678$ 4,678$ 1,716$ 6,394$ 100-90-1 Non Departmental 6,475,103.00 5.318% 41,364$ 41,364$ 15,173$ 56,538$ 230-81-802 Non Point Source 1,177,495.00 0.967% 7,522$ 7,522$ 2,759$ 10,281$ 230-81-853 Storm Drain Fee 25,924.00 0.021% 166$ 166$ 61$ 226$ 230-81-854 General Fund Subsidy 23,164.00 0.019% 148$ 148$ 54$ 202$ 230-81-855 Storm Drain Maintenance 1,007,007.00 0.827% 6,433$ 6,433$ 2,360$ 8,793$ 260-72-707 CDBG General Admin 132,070.00 0.108% 844$ 844$ 309$ 1,153$ 260-72-709 CDBG Capital/Housing Projects 460,487.00 0.378% 2,942$ 2,942$ 1,079$ 4,021$ 260-72-710 CDBG Public Service Grants 55,028.00 0.045% 352$ 352$ 129$ 480$ 265-72-711 BMR Affordable Housing Fund 985,203.00 0.809% 6,294$ 6,294$ 2,309$ 8,602$ 270-85-820 Sidewalk Curb and Gutter 1,795,414.00 1.474% 11,470$ 11,470$ 4,207$ 15,677$ 270-85-821 Street Pavement Maintenance 3,945,450.00 3.240% 25,204$ 25,204$ 9,245$ 34,450$ 270-85-822 Street Sign Marking 778,930.00 0.640% 4,976$ 4,976$ 1,825$ 6,801$ 281-90-1 Non Departmental 15,000.00 0.012% 96$ 96$ 35$ 131$ 365-90-500 Non Departmental - Facility Lease 2,677,600.00 2.199% 17,105$ 17,105$ 6,274$ 23,380$ 420-99-7 ADA Improvements 100,000.00 0.082% 639$ 639$ 234$ 873$ 420-99-47 CIP Prelim Planning & Design 125,000.00 0.103% 799$ 799$ 293$ 1,091$ 420-99-48 Capital Project Support 50,000.00 0.041% 319$ 319$ 117$ 437$ 420-99-56 St Light Install - Annual Infill 35,000.00 0.029% 224$ 224$ 82$ 306$ 420-99-63 CW Bldg Condition Assess Impl 1,000,000.00 0.821% 6,388$ 6,388$ 2,343$ 8,732$ 420-99-85 Playground EQ (Creekside&Varian) 300,000.00 0.246% 1,916$ 1,916$ 703$ 2,619$ 420-99-266 SCB/Calabazas Creek SD Repair 420,000.00 0.345% 2,683$ 2,683$ 984$ 3,667$ 420-99-267 Stevens Creek Bridge Repair 172,000.00 0.141% 1,099$ 1,099$ 403$ 1,502$ FY24 FULL COST ALLOCATION PLAN
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57 100-12-120 City Manager
.
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
429-90-1 Non Departmental 2,027,000.00 1.665% 12,949$ 12,949$ 4,750$ 17,699$ 520-81-801 Resources Recovery 2,636,342.00 2.165% 16,842$ 16,842$ 6,178$ 23,019$ 560-63-616 BBF Golf Course 642,342.00 0.528% 4,103$ 4,103$ 1,505$ 5,609$ 560-87-260 BBF Golf Maintenance 103,244.00 0.085% 660$ 660$ 242$ 901$ 570-63-621 Sports Center Operation 2,840,279.00 2.333% 18,144$ 18,144$ 6,656$ 24,800$ 570-87-836 Bldg Maint Sports Center 659,124.00 0.541% 4,211$ 4,211$ 1,545$ 5,755$ 580-62-613 Youth Teen Recreation 1,703,251.00 1.399% 10,881$ 10,881$ 3,991$ 14,872$ 580-63-620 Outdoor Recreation 1,086,993.00 0.893% 6,944$ 6,944$ 2,547$ 9,491$ 610-30-300 Administration 189,715.00 0.156% 1,212$ 1,212$ 445$ 1,657$ 610-34-310 Infrastructure 2,245,117.00 1.844% 14,342$ 14,342$ 5,261$ 19,603$ 610-35-986 GIS 1,489,528.00 1.223% 9,515$ 9,515$ 3,490$ 13,006$ 620-44-418 Workers Compensation Insurance 582,778.00 0.479% 3,723$ 3,723$ 1,366$ 5,089$ 630-85-849 Equipment Maintenance 1,501,047.00 1.233% 9,589$ 9,589$ 3,517$ 13,106$ 630-90-985 Non Departmental - Fixed Assets Acquisition 467,868.00 0.384% 2,989$ 2,989$ 1,096$ 4,085$ 641-44-419 Long Term Disability 102,381.00 0.084% 654$ 654$ 240$ 894$ 641-44-420 Compensated Absence 658,090.00 0.540% 4,204$ 4,204$ 1,542$ 5,746$ 642-44-414 HR Retiree Benefits 1,486,988.00 1.221% 9,499$ 9,499$ 3,484$ 12,984$ Total 121,765,857.00 100.000% 777,868$ -$ 777,868$ 278,740$ 1,056,608$ .
Allocation Basis: Expenditures per Fund / Dept / Program .
Source of Allocation: Budget Report
FY24 FULL COST ALLOCATION PLAN
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58 100-12-120 City Manager
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
Council Support .
.
100-10-100 City Council 27.00 10.385% 80,779$ 80,779$ 80,779$ 100-12-120 City Manager 25.00 9.615% 74,795$ 74,795$ 74,795$ 100-13-130 City Clerk 47.00 18.077% 140,615$ 140,615$ 62,984$ 203,599$ 100-15-141 City Attorney 26.00 10.000% 77,787$ 77,787$ 34,842$ 112,629$ 100-32-308 Applications 5.00 1.923% 14,959$ 14,959$ 6,700$ 21,659$ 100-41-405 Accounting 55.00 21.154% 164,549$ 164,549$ 73,705$ 238,254$ 100-44-412 Human Resources 1.00 0.385% 2,992$ 2,992$ 1,340$ 4,332$ 100-80-800 Public Works Admin 15.00 5.769% 44,877$ 44,877$ 20,101$ 64,978$ 100-60-636 Library Services 1.00 0.385% 2,992$ 2,992$ 1,340$ 4,332$ 100-63-612 Park Facilities 3.00 1.154% 8,975$ 8,975$ 4,020$ 12,996$ 100-71-701 Current Planning 17.00 6.538% 50,861$ 50,861$ 22,782$ 73,642$ 100-82-804 Plan Review 3.00 1.154% 8,975$ 8,975$ 4,020$ 12,996$ 100-84-813 Neighborhood Parks 2.00 0.769% 5,984$ 5,984$ 2,680$ 8,664$ 100-87-841 BBF Facilities Maintenance 1.00 0.385% 2,992$ 2,992$ 1,340$ 4,332$ 230-81-802 Non Point Source 1.00 0.385% 2,992$ 2,992$ 1,340$ 4,332$ 270-85-820 Sidewalk Curb and Gutter 5.00 1.923% 14,959$ 14,959$ 6,700$ 21,659$ 270-85-821 Street Pavement Maintenance 5.00 1.923% 14,959$ 14,959$ 6,700$ 21,659$ 420-99-7 ADA Improvements 1.00 0.385% 2,992$ 2,992$ 1,340$ 4,332$ 420-99-48 Capital Project Support 13.00 5.000% 38,893$ 38,893$ 17,421$ 56,315$ 420-99-85 Playground EQ (Creekside&Varian) 1.00 0.385% 2,992$ 2,992$ 1,340$ 4,332$ 420-99-267 Stevens Creek Bridge Repair 2.00 0.769% 5,984$ 5,984$ 2,680$ 8,664$ 520-81-801 Resources Recovery 3.00 1.154% 8,975$ 8,975$ 4,020$ 12,996$ 630-85-849 Equipment Maintenance 1.00 0.385% 2,992$ 2,992$ 1,340$ 4,332$ Total 260.00 100.000% 777,868$ -$ 777,868$ 278,740$ 1,056,608$ .
Allocation Basis: Agenda Items
.
Source of Allocation: Legistar Report
FY24 FULL COST ALLOCATION PLAN
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59 ALLOCATION SUMMARY
100-10-100 City Council 21,465$ 2,756$ 80,779$ 104,999$ 100-12-120 City Manager 25,317$ 15,219$ 74,795$ 115,332$ 100-12-126 Office of Communications 13,431$ 5,940$ -$ 19,370$ 100-12-633 Disaster Preparedness 9,883$ 6,582$ -$ 16,464$ 100-13-130 City Clerk 17,738$ 6,762$ 203,599$ 228,099$ 100-13-132 Mail Services -$ 356$ -$ 356$ 100-15-141 City Attorney 15,204$ 13,877$ 112,629$ 141,710$ 100-31-305 Video 15,204$ 8,085$ -$ 23,290$ 100-32-308 Applications 17,738$ 23,635$ 21,659$ 63,033$ 100-40-400 Admin Services Administration 7,095$ 3,211$ -$ 10,306$ 100-41-405 Accounting 35,730$ 15,876$ 238,254$ 289,861$ 100-41-425 Purchasing 6,082$ 3,226$ -$ 9,308$ 100-41-426 Budgeting 9,883$ 4,559$ -$ 14,442$ 100-44-412 Human Resources 24,580$ 12,185$ 4,332$ 41,097$ 100-44-417 Insurance Administration 760$ 20,060$ -$ 20,820$ 100-80-800 Public Works Admin 20,019$ 9,108$ 64,978$ 94,106$ 100-82-806 CIP Administration 29,142$ 12,975$ -$ 42,117$ 100-84-815 Civic Center Ground Maint 4,055$ 1,591$ -$ 5,646$ 100-87-827 Bldg Maint City Hall 3,548$ 4,372$ -$ 7,919$ 100-10-101 Community Funding -$ 311$ -$ 311$ 100-10-104 Historical Society -$ 349$ -$ 349$ 100-10-110 Sister Cities 507$ 638$ -$ 1,145$ 100-11-131 Telecommunication Commission 355$ 311$ -$ 666$ 100-11-140 Library Commission 507$ 375$ -$ 882$ 100-11-142 Fine Arts Commission 507$ 362$ -$ 869$ 100-11-150 Public Safety Commission 253$ 414$ -$ 667$ 100-11-155 Bike/Ped Safety Commission 760$ 548$ -$ 1,308$ 100-11-160 Recreation Commission 507$ 339$ -$ 846$ 100-11-165 Teen Commission 253$ 371$ -$ 624$ 100-11-170 Planning Commission 1,318$ 1,027$ -$ 2,345$ 100-11-175 Housing Commission 760$ 536$ -$ 1,296$ 100-11-180 Sustainability Commission 760$ 507$ -$ 1,268$ 100-11-190 Audit Committee 507$ 354$ -$ 861$ 100-12-122 Sustainability Division 9,123$ 6,147$ -$ 15,270$ 100-12-120 City Manager Total
Management
Support
Administrative
Support
Council
Support
FY24 FULL COST ALLOCATION PLAN
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60 ALLOCATION SUMMARY
100-12-120 City Manager Total
Management
Support
Administrative
Support
Council
Support
100-12-305 Video -$ 146$ -$ 146$ 100-12-307 Public Access Support -$ 417$ -$ 417$ 100-12-632 Comm Outreach & Neigh Watch 5,068$ 2,201$ -$ 7,269$ 100-12-705 Economic Development 5,068$ 4,076$ -$ 9,144$ 100-13-133 Elections -$ 9$ -$ 9$ 100-14-123 City Manager Contingency -$ 437$ -$ 437$ 100-20-200 Law Enforcement SC Sherif -$ 155,531$ -$ 155,531$ 100-41-406 Business Licenses 5,575$ 3,698$ -$ 9,273$ 100-60-601 Rec & Comm Svcs Administration 24,834$ 11,859$ -$ 36,693$ 100-60-636 Library Services -$ 1,482$ 4,332$ 5,814$ 100-61-602 Administration 15,204$ 5,120$ -$ 20,324$ 100-61-605 Cultural Events 5,068$ 3,823$ -$ 8,891$ 100-61-630 Facilities 11,403$ 3,407$ -$ 14,810$ 100-62-608 Administration 14,951$ 5,992$ -$ 20,943$ 100-62-623 Youth, Teen and Senior Adult Rec 10,390$ 7,092$ -$ 17,482$ 100-62-639 Youth and Teen Programs 3,801$ 2,435$ -$ 6,236$ 100-62-640 Neighborhood Events 1,267$ 811$ -$ 2,078$ 100-63-612 Park Facilities 16,117$ 11,092$ 12,996$ 40,205$ 100-70-700 Community Development Admin 2,534$ 4,985$ -$ 7,519$ 100-71-701 Current Planning 48,046$ 29,740$ 73,642$ 151,428$ 100-71-702 Mid Long Term Planning 17,688$ 10,745$ -$ 28,433$ 100-72-712 Gen Fund Human Services Grants -$ 1,573$ -$ 1,573$ 100-73-713 General Building 15,813$ 8,254$ -$ 24,067$ 100-73-714 Construction Plan Check 33,956$ 20,057$ -$ 54,013$ 100-73-715 Building Inspection 26,101$ 13,266$ -$ 39,367$ 100-73-718 Muni - Bldg Code Enforcement 1,267$ 774$ -$ 2,041$ 100-74-202 Code Enforcement 20,273$ 12,223$ -$ 32,495$ 100-82-804 Plan Review 19,766$ 12,497$ 12,996$ 45,259$ 100-83-807 Service Center Administration 15,458$ 9,622$ -$ 25,080$ 100-84-808 McClellan Ranch Park 2,027$ 1,540$ -$ 3,567$ 100-84-809 Memorial Park 7,602$ 7,151$ -$ 14,753$ 100-84-811 BBF Ground Maintenance 5,068$ 3,208$ -$ 8,277$ 100-84-812 School Site Maintenance 21,286$ 12,081$ -$ 33,367$ 100-84-813 Neighborhood Parks 43,586$ 22,642$ 8,664$ 74,891$ FY24 FULL COST ALLOCATION PLAN
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61 ALLOCATION SUMMARY
100-12-120 City Manager Total
Management
Support
Administrative
Support
Council
Support
100-84-814 Sport Fields Jollyman CRK 12,670$ 8,207$ -$ 20,877$ 100-85-848 Street Lighting 6,335$ 8,836$ -$ 15,171$ 100-85-850 Environmental Materials 3,801$ 1,911$ -$ 5,712$ 100-86-261 Trail Maintenance 4,308$ 1,742$ -$ 6,049$ 100-86-824 Overpasses and Medians 33,196$ 14,587$ -$ 47,783$ 100-86-825 Street Tree Maintenance 37,504$ 15,619$ -$ 53,123$ 100-86-826 Weekend Work Program 11,150$ 5,172$ -$ 16,322$ 100-87-828 Bldg Maint Library 3,041$ 8,797$ -$ 11,838$ 100-87-829 Bldg Maint Service Center 2,534$ 2,715$ -$ 5,249$ 100-87-830 Bldg Maint Quinlan Center 3,041$ 5,018$ -$ 8,059$ 100-87-831 Bldg Maint Senior Center 3,041$ 2,832$ -$ 5,872$ 100-87-832 Bldg Maint McClellan Ranch 3,041$ 2,565$ -$ 5,606$ 100-87-833 Bldg Maint Monta Vista Ct 1,520$ 1,628$ -$ 3,148$ 100-87-834 Bldg Maint Wilson 507$ 836$ -$ 1,343$ 100-87-835 Bldg Maint Portal -$ 404$ -$ 404$ 100-87-837 Bldg Maint Creekside 1,520$ 1,188$ -$ 2,709$ 100-87-838 Comm Hall Bldg Maint 1,520$ 1,969$ -$ 3,490$ 100-87-839 Teen Center Bldg Maint 507$ 462$ -$ 969$ 100-87-840 Park Bathrooms 507$ 1,574$ -$ 2,081$ 100-87-841 BBF Facilities Maintenance 7,095$ 4,590$ 4,332$ 16,017$ 100-87-852 Franco Traffic Operations Center -$ 133$ -$ 133$ 100-87-857 City Hall Annex 507$ 217$ -$ 724$ 100-88-844 Traffic Engineering 17,232$ 10,828$ -$ 28,059$ 100-88-845 Traffic Signal Maintenance 10,136$ 7,160$ -$ 17,296$ 100-88-846 Safe Routes 2 School 5,068$ 6,394$ -$ 11,462$ 100-90-1 Non Departmental -$ 56,538$ -$ 56,538$ 230-81-802 Non Point Source 13,785$ 10,281$ 4,332$ 28,399$ 230-81-853 Storm Drain Fee -$ 226$ -$ 226$ 230-81-854 General Fund Subsidy -$ 202$ -$ 202$ 230-81-855 Storm Drain Maintenance 11,150$ 8,793$ -$ 19,943$ 260-72-707 CDBG General Admin 2,504$ 1,153$ -$ 3,657$ 260-72-709 CDBG Capital/Housing Projects -$ 4,021$ -$ 4,021$ 260-72-710 CDBG Public Service Grants -$ 480$ -$ 480$ 265-72-711 BMR Affordable Housing Fund 6,112$ 8,602$ -$ 14,714$ FY24 FULL COST ALLOCATION PLAN
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62 ALLOCATION SUMMARY
100-12-120 City Manager Total
Management
Support
Administrative
Support
Council
Support
270-85-820 Sidewalk Curb and Gutter 9,629$ 15,677$ 21,659$ 46,966$ 270-85-821 Street Pavement Maintenance 18,245$ 34,450$ 21,659$ 74,355$ 270-85-822 Street Sign Marking 15,458$ 6,801$ -$ 22,259$ 281-90-1 Non Departmental -$ 131$ -$ 131$ 365-90-500 Non Departmental - Facility Lease -$ 23,380$ -$ 23,380$ 420-99-7 ADA Improvements -$ 873$ 4,332$ 5,205$ 420-99-47 CIP Prelim Planning & Design -$ 1,091$ -$ 1,091$ 420-99-48 Capital Project Support -$ 437$ 56,315$ 56,751$ 420-99-56 St Light Install - Annual Infill -$ 306$ -$ 306$ 420-99-63 CW Bldg Condition Assess Impl -$ 8,732$ -$ 8,732$ 420-99-85 Playground EQ (Creekside&Varian) -$ 2,619$ 4,332$ 6,951$ 420-99-266 SCB/Calabazas Creek SD Repair -$ 3,667$ -$ 3,667$ 420-99-267 Stevens Creek Bridge Repair -$ 1,502$ 8,664$ 10,166$ 429-90-1 Non Departmental -$ 17,699$ -$ 17,699$ 520-81-801 Resources Recovery 18,245$ 23,019$ 12,996$ 54,260$ 560-63-616 BBF Golf Course 5,575$ 5,609$ -$ 11,184$ 560-87-260 BBF Golf Maintenance -$ 901$ -$ 901$ 570-63-621 Sports Center Operation 12,164$ 24,800$ -$ 36,963$ 570-87-836 Bldg Maint Sports Center 3,548$ 5,755$ -$ 9,303$ 580-62-613 Youth Teen Recreation 8,616$ 14,872$ -$ 23,488$ 580-63-620 Outdoor Recreation 10,643$ 9,491$ -$ 20,134$ 610-30-300 Administration 2,686$ 1,657$ -$ 4,343$ 610-34-310 Infrastructure 22,807$ 19,603$ -$ 42,410$ 610-35-986 GIS 17,232$ 13,006$ -$ 30,237$ 620-44-418 Workers Compensation Insurance 1,014$ 5,089$ -$ 6,102$ 630-85-849 Equipment Maintenance 15,204$ 13,106$ 4,332$ 32,643$ 630-90-985 Non Departmental - Fixed Assets Acquisition -$ 4,085$ -$ 4,085$ 641-44-419 Long Term Disability -$ 894$ -$ 894$ 641-44-420 Compensated Absence -$ 5,746$ -$ 5,746$ 642-44-414 HR Retiree Benefits -$ 12,984$ -$ 12,984$ Total 1,056,608$ 1,056,608$ 1,056,608$ 3,169,823$ FY24 FULL COST ALLOCATION PLAN
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63 3 City Manager - Office of Communications
The City Manager - Office of Communications division conducts community outreach and ensure residents have access to important information about the City. The Office of Communications manages the City’s website, social media accounts, newsletter, press releases, and other lines of communication with the public. This program also acts as a liaison between various City divisions and the community. City Manager – Office of Communications costs are allocated to Receiving Divisions, as follows:
• General Communications – represents costs associated with community outreach on behalf of City divisions. This function has been allocated equally to all divisions.
• Law Enforcement Contract Support – represents costs associated with managing the city’s contract with the Santa Clara County Sheriff. This function has been allocated direct to the Law Enforcement Fund.
• Public Outreach – represents costs associated with informing the public about City news and events. These costs have not been allocated because they are not associated with any receiving division.
The chart on the following page illustrates the functions and measures used to allocate City Manager - Office of Communications costs. The top tier shows the Central Service division, the second tier shows the functions developed, and the third tier shows measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the division’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.
FY24 FULL COST ALLOCATION PLAN
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64 CITY MANAGER - OFFICE OF
COMMUNICATIONS
General
Communications
Equal to All
Law Enforcement
Contract Support
Direct to Law
Enforcement
Public Outreach
Not Allocated
FY24 FULL COST ALLOCATION PLAN
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65 COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures 680,267$ 680,267$
Contingencies (2,214)$
Total Disallowed Costs (2,214)$ (2,214)$
Incoming Costs (4,428)$
100-12-120 City Manager 14,069$ 5,301$ 19,370$ 100-13-130 City Clerk 275$ 275$
100-13-132 Mail Services 549$ 549$
100-15-141 City Attorney 1,031$ 1,031$
100-41-405 Accounting 7,795$ 7,795$
100-41-425 Purchasing 452$ 452$
100-41-426 Budgeting 4,914$ 4,914$
100-44-412 Human Resources 47,789$ 47,789$
100-44-417 Insurance Administration 1,968$ 1,968$
100-84-815 Civic Center Ground Maint 575$ 575$ 100-87-827 Bldg Maint City Hall 5,794$ 5,794$
Total Incoming Costs 14,069$ 76,444$ 90,513$
Total Cost Adjustments -$ -$
Total Costs to be Allocated 692,122$ 76,444$ 768,566$ 100-12-126 Office of Communications
FY24 FULL COST ALLOCATION PLAN
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66 100-12-126 Office of Communications
Distribution Percentage 88.82% 1.18% 10.00%
Personnel
Salaries & Wages 347,188$ S 308,387$ 4,082$ 34,719$ Fringe Benefits 153,731$ S 136,550$ 1,807$ 15,373$ Subtotal Personnel Cost 500,919$ 444,938$ 5,889$ 50,092$ Operatin g Services & Su pplies
Op erating Exp enses 152,134$ S 135,132$ 1,789$ 15,213$ General Services 25,000$ S 22,206$ 294$ 2,500$ Contingencies 2,214$ S 1,967$ 26$ 221$ Subtotal Operating Cost 179,348$ 159,305$ 2,109$ 17,935$ FUNCTIONAL EXPENDITURES 680,267$ 604,242$ 7,998$ 68,027$ Disallowed Costs
Contingencies (2,214)$ S (1,967)$ (26)$ (221)$ Subtotal Disallowed Costs (2,214)$ (1,967)$ (26)$ (221)$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ -$ FUNCTIONAL COST 678,053$ 602,276$ 7,972$ 67,805$ First Allocation
Incoming - All Others 14,069$ 12,497$ 165$ 1,407$ Reallocate Admin Costs -$ -$ -$ -$ Unallocated Costs (69,212)$ -$ -$ (69,212)$ Subtotal of First Allocation 622,910$ 614,772$ 8,137$ -$ Second Allocation
Incoming - All Others 76,444$ 67,901$ 899$ 7,644$ Reallocate Admin Costs -$ -$ -$ -$ Unallocated Costs (7,644)$ -$ -$ (7,644)$ Subtotal of Second Allocation 68,799$ 67,901$ 899$ -$ TOTAL ALLOCATED 691,709$ 682,673$ 9,036$ -$ General
Communications
Law Enforcement
Contract Support
Public
Ou treach
EXPENSE DETAIL
Expen se Type Expen se ($)
S
p
r
FY24 FULL COST ALLOCATION PLAN
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67 100-12-126 Office of Communications
.
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total General Communications .
.
100-10-100 City Council 1.00 2.128% 13,080$ 13,080$ 13,080$ 100-12-120 City Manager 1.00 2.128% 13,080$ 13,080$ 13,080$ 100-12-633 Disaster Preparedness 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-13-130 City Clerk 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-80-800 Public Works Admin 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-82-806 CIP Administration 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-10-110 Sister Cities 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-12-632 Comm Outreach & Neigh Watch 0.50 1.064% 6,540$ 6,540$ 754$ 7,295$ 100-12-705 Economic Development 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-60-601 Rec & Comm Svcs Administration 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-61-602 Administration 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-61-605 Cultural Events 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-61-630 Facilities 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-62-608 Administration 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-62-623 Youth, Teen and Senior Adult Rec 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-62-639 Youth and Teen Programs 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-62-640 Neighborhood Events 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-63-612 Park Facilities 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-70-700 Community Development Admin 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-71-701 Current Planning 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-71-702 Mid Long Term Planning 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-73-713 General Building 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-84-808 McClellan Ranch Park 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-84-809 Memorial Park 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-84-813 Neighborhood Parks 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-84-814 Sport Fields Jollyman CRK 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-85-848 Street Lighting 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-85-850 Environmental Materials 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-86-261 Trail Maintenance 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-86-824 Overpasses and Medians 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-86-825 Street Tree Maintenance 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-88-844 Traffic Engineering 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 100-88-845 Traffic Signal Maintenance 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 230-81-855 Storm Drain Maintenance 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$
ALLOCATION DETAIL
FY24 FULL COST ALLOCATION PLAN
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68 100-12-126 Office of Communications
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
260-72-707 CDBG General Admin 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 265-72-711 BMR Affordable Housing Fund 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 270-85-820 Sidewalk Curb and Gutter 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 270-85-821 Street Pavement Maintenance 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 270-85-822 Street Sign Marking 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 520-81-801 Resources Recovery 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 560-63-616 BBF Golf Course 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 570-63-621 Sports Center Operation 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 570-87-836 Bldg Maint Sports Center 0.50 1.064% 6,540$ 6,540$ 754$ 7,295$ 580-62-613 Youth Teen Recreation 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ 580-63-620 Outdoor Recreation 1.00 2.128% 13,080$ 13,080$ 1,509$ 14,589$ Total 47.00 100.000% 614,772$ -$ 614,772$ 67,901$ 682,673$ .
Allocation Basis: Equal to All
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FY24 FULL COST ALLOCATION PLAN
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69 100-12-126 Office of Communications
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
Law Enforcement Contract Support .
.
100-20-200 Law Enforcement SC Sherif 1.00 100.000% 8,137$ 8,137$ 899$ 9,036$ Total 1.00 100.000% 8,137$ -$ 8,137$ 899$ 9,036$ .
Allocation Basis: Direct to Law Enforcement
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FY24 FULL COST ALLOCATION PLAN
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70 ALLOCATION SUMMARY
100-10-100 City Council 13,080$ -$ 13,080$ 100-12-120 City Manager 13,080$ -$ 13,080$ 100-12-633 Disaster Preparedness 14,589$ -$ 14,589$ 100-13-130 City Clerk 14,589$ -$ 14,589$ 100-15-141 City Attorney 3,647$ -$ 3,647$ 100-80-800 Public Works Admin 14,589$ -$ 14,589$ 100-82-806 CIP Administration 14,589$ -$ 14,589$ 100-10-110 Sister Cities 14,589$ -$ 14,589$ 100-11-131 Telecommunication Commission 1,326$ -$ 1,326.29$ 100-11-140 Library Commission 1,326$ -$ 1,326$ 100-11-142 Fine Arts Commission 1,326$ -$ 1,326$ 100-11-150 Public Safety Commission 1,326$ -$ 1,326$ 100-11-155 Bike/Ped Safety Commission 1,326$ -$ 1,326$ 100-11-160 Recreation Commission 1,326$ -$ 1,326.29$ 100-11-165 Teen Commission 1,326$ -$ 1,326.29$ 100-11-170 Planning Commission 1,326$ -$ 1,326.29$ 100-11-175 Housing Commission 1,326$ -$ 1,326.29$ 100-11-180 Sustainability Commission 1,326$ -$ 1,326$ 100-11-190 Audit Committee 1,326$ -$ 1,326$ 100-12-122 Sustainability Division 3,647$ -$ 3,647.29$ 100-12-632 Comm Outreach & Neigh Watch 7,295$ -$ 7,295$ 100-12-705 Economic Development 14,589$ -$ 14,589.17$ 100-20-200 Law Enforcement SC Sherif -$ 9,036$ 9,036$ 100-41-406 Business Licenses 3,647$ -$ 3,647$ 100-60-601 Rec & Comm Svcs Administration 14,589$ -$ 14,589.17$ 100-61-602 Administration 14,589$ -$ 14,589$ 100-61-605 Cultural Events 14,589$ -$ 14,589.17$ 100-61-630 Facilities 14,589$ -$ 14,589.17$ 100-62-608 Administration 14,589$ -$ 14,589.17$ 100-62-623 Youth, Teen and Senior Adult Rec 14,589$ -$ 14,589$ 100-62-639 Youth and Teen Programs 14,589$ -$ 14,589$ 100-62-640 Neighborhood Events 14,589$ -$ 14,589.17$ 100-63-612 Park Facilities 14,589$ -$ 14,589$ 100-70-700 Community Development Admin 14,589$ -$ 14,589.17$ 100-12-126 Office of Communications Total
General
Communications
Law Enforcement
Contract Support
FY24 FULL COST ALLOCATION PLAN
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71 ALLOCATION SUMMARY
100-12-126 Office of Communications Total
General
Communications
Law Enforcement
Contract Support
100-71-701 Current Planning 14,589$ -$ 14,589.17$ 100-71-702 Mid Long Term Planning 14,589$ -$ 14,589.17$ 100-73-713 General Building 14,589$ -$ 14,589.17$ 100-73-714 Construction Plan Check 3,647$ -$ 3,647.29$ 100-73-715 Building Inspection 3,647$ -$ 3,647$ 100-73-718 Muni - Bldg Code Enforcement 3,647$ -$ 3,647$ 100-74-202 Code Enforcement 3,647$ -$ 3,647$ 100-82-804 Plan Review 3,647$ -$ 3,647.29$ 100-84-808 McClellan Ranch Park 14,589$ -$ 14,589$ 100-84-809 Memorial Park 14,589$ -$ 14,589$ 100-84-813 Neighborhood Parks 14,589$ -$ 14,589$ 100-84-814 Sport Fields Jollyman CRK 14,589$ -$ 14,589.17$ 100-85-848 Street Lighting 14,589$ -$ 14,589.17$ 100-85-850 Environmental Materials 14,589$ -$ 14,589$ 100-86-261 Trail Maintenance 14,589$ -$ 14,589$ 100-86-824 Overpasses and Medians 14,589$ -$ 14,589$ 100-86-825 Street Tree Maintenance 14,589$ -$ 14,589$ 100-88-844 Traffic Engineering 14,589$ -$ 14,589$ 100-88-845 Traffic Signal Maintenance 14,589$ -$ 14,589$ 230-81-855 Storm Drain Maintenance 14,589$ -$ 14,589$ 260-72-707 CDBG General Admin 14,589$ -$ 14,589$ 265-72-711 BMR Affordable Housing Fund 14,589$ -$ 14,589$ 270-85-820 Sidewalk Curb and Gutter 14,589$ -$ 14,589$ 270-85-821 Street Pavement Maintenance 14,589$ -$ 14,589$ 270-85-822 Street Sign Marking 14,589$ -$ 14,589$ 520-81-801 Resources Recovery 14,589$ -$ 14,589$ 560-63-616 BBF Golf Course 14,589$ -$ 14,589$ 570-63-621 Sports Center Operation 14,589$ -$ 14,589$ 570-87-836 Bldg Maint Sports Center 7,295$ -$ 7,295$ 580-62-613 Youth Teen Recreation 14,589$ -$ 14,589$ 580-63-620 Outdoor Recreation 14,589$ -$ 14,589$ Total 682,673$ 9,036$ 691,709$ FY24 FULL COST ALLOCATION PLAN
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72 4 City Manager – Disaster Preparedness
The City Manager – Disaster Preparedness division is responsible for managing the City’s prevention, preparation, response, and recovery from all emergencies. This division manages the city’s Emergency Operations Center, acts as the city’s liaison to state and federal emergency response agencies, and manages the city’s Contract for Law Enforcement Services with the Santa Clara County Sheriff's Office. City Manager – Disaster Preparedness costs are allocated to Receiving Divisions, as follows:
• Law Enforcement Contract Support – represents costs associated with managing the city’s contract with the Santa Clara County Sheriff. This function has been allocated direct to the Law Enforcement Fund.
• Disaster Preparedness – represents costs associated with preparing and responding to emergencies the city faces. These costs have not been allocated because they are not associated with any receiving division.
The chart on the following page illustrates the functions and measures used to allocate City Manager - Disaster Preparedness costs.
The top tier shows the Central Service division, the second tier shows the functions developed, and the third tier shows measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the division’s expenses, a function- by-function breakdown of expenses, each function’s allocation, and an allocation summary.
FY24 FULL COST ALLOCATION PLAN
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73 CITY MANAGER - DISASTER
PREPAREDNESS
Law Enforcement Contract
Support
Direct to Law Enforcement
Disaster Preparedness
Not Allocated
FY24 FULL COST ALLOCATION PLAN
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74 COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures 753,768$ 753,768$
Contingencies (401)$
Total Disallowed Costs (401)$ (401)$
Incoming Costs
100-12-120 City Manager 11,970$ 4,494$ 16,464$ 100-12-126 Office of Communications 13,080$ 1,509$ 14,589$ 100-13-130 City Clerk 275$ 275$
100-13-132 Mail Services 549$ 549$
100-41-405 Accounting 10,237$ 10,237$
100-41-425 Purchasing 332$ 332$
100-41-426 Budgeting 5,445$ 5,445$
100-44-412 Human Resources 11,223$ 11,223$
100-44-417 Insurance Administration 1,448$ 1,448$
100-84-815 Civic Center Ground Maint 1,245$ 1,245$ 100-87-827 Bldg Maint City Hall 12,555$ 12,555$
Total Incoming Costs 25,050$ 49,312$ 74,363$
Total Cost Adjustments -$ -$
Total Costs to be Allocated 778,417$ 49,312$ 827,730$ 100-12-633 Disaster Preparedness
FY24 FULL COST ALLOCATION PLAN
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75 100-12-633 Disaster Preparedness
Distribution Percentage 18.45% 81.55%
Personnel
Salaries & Wages 355,040$ S 65,488$ 289,552$ Fringe Benefits 160,346$ S 29,576$ 130,770$ Subtotal Personnel Cost 515,386$ 95,065$ 420,321$ Operatin g Services & Su pplies
Op erating Exp enses 29,925$ S 5,520$ 24,405$ General Services 2,120$ S 391$ 1,729$ Contingencies 401$ S 74$ 327$ CAP Allocations/Reimbursements 205,936$ S 37,986$ 167,950$ Subtotal Operating Cost 238,382$ 43,970$ 194,412$ FUNCTIONAL EXPENDITURES 753,768$ 139,035$ 614,733$ Disallowed Costs
Contingencies (401)$ S (74)$ (327)$ Subtotal Disallowed Costs (401)$ (74)$ (327)$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ FUNCTIONAL COST 753,367$ 138,961$ 614,406$ First Allocation
Incoming - All Others 25,050$ 4,621$ 20,430$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs (634,836)$ -$ (634,836)$ Subtotal of First Allocation 143,582$ 143,582$ -$ Second Allocation
Incoming - All Others 49,312$ 9,096$ 40,216$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs (40,216)$ -$ (40,216)$ Subtotal of Second Allocation 9,096$ 9,095.82$ -$ TOTAL ALLOCATED 152,678$ 152,678$ -$ Law Enforcement
Contract Support
Disaster
Preparedness
EXPENSE DETAIL
Expen se Type Expen se ($)
S
p
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FY24 FULL COST ALLOCATION PLAN
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76 100-12-633 Disaster Preparedness
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Law Enforcement Contract Support .
.
100-20-200 Law Enforcement SC Sherif 1.00 100.000% 143,582$ 143,582$ 9,096$ 152,678$ Total 1.00 100.000% 143,582$ -$ 143,582$ 9,096$ 152,678$ .
Allocation Basis: Direct to Law Enforcement
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ALLOCATION DETAIL
FY24 FULL COST ALLOCATION PLAN
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77 ALLOCATION SUMMARY
100-20-200 Law Enforcement SC Sherif 152,678$ 152,678$ Total 152,678$ 152,678$
100-12-633 Disaster Preparedness Total
Law Enforcement
Contract Support
FY24 FULL COST ALLOCATION PLAN
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78 5 City Clerk
The City Clerk’s office primarily serves to perform all administrative duties for the City Council, including developing the agenda and actions, publishing legal notices, posting notices of all commission vacancies, records management, codifying the City’s Municipal Code, managing official elections, and providing partial mail service for all City Divisions. City Clerk costs are allocated to Receiving Divisions, as follows:
• City Council Support – includes the support provided by the Division in preparing and developing agenda packets for City Council. The costs associated with this function are based on the number of agenda items per Fund / Division / Division.
• Records Management – represents the costs associated with storing, retaining, and destroying City records for all Divisions.
The costs associated with this function are allocated based on the number of records per Fund / Division / Division.
• Mail Services – represents the cost associated with processing all incoming and outgoing mail for City Divisions. These costs have been allocated equally to all divisions.
• Elections and Form 700’s – includes costs associated with the management and oversight of the City’s election process and are not related to City departments and as such has not been further allocated.
• Public Records Request – includes support provided to citizens associated with processing any public records requests and these costs have not been allocated to departments as it is an external facing division.
• Legal Ads – includes the support provided in developing and publishing all legal ads for the city. These costs are not in relation to legal noticing for residents and as such has not been further allocated.
• Notary Services – represents costs associated with serving as a Notary for City Divisions and citizens. These costs are external and as such have not been allocated.
FY24 FULL COST ALLOCATION PLAN
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79 • Claims – represents staff time associated with processing all claims on behalf of the City. These services are on behalf of residents and as such have not been further reallocated to City departments.
The chart on the following page illustrates the functions and measures used to allocate City Clerk costs. The top tier shows the Central Service division, 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 division’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.
FY24 FULL COST ALLOCATION PLAN
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80 CITY CLERK
City Council
Support
# of Agenda
Items per
Dept.
Records
Mangement
# of Records
per Dept.
Mail Services
Equal to all
Divisions
Elections and
Form 700's
Not Allocated
Public Records
Request
Not Allocated
Legal Ads
Not Allocated
Notary
Services
Not Allocated
Claims
Not Allocated
FY24 FULL COST ALLOCATION PLAN
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81 COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures 774,402$ 774,402$
Contingencies (1,120)$
Total Disallowed Costs (1,120)$ (1,120)$
Incoming Costs
100-10-100 City Council 46,604$ 72,965$ 119,570$ 100-12-120 City Manager 158,404$ 69,695$ 228,099$ 100-12-126 Office of Communications 13,080$ 1,509$ 14,589$ 100-13-130 City Clerk 81,990$ 81,990$
100-13-132 Mail Services 549$ 549$
100-15-141 City Attorney 103,744$ 103,744$
100-31-305 Video 2,447$ 2,447$
100-32-308 Applications 203,851$ 203,851$
100-41-405 Accounting 12,101$ 12,101$
100-41-426 Budgeting 5,594$ 5,594$
100-44-412 Human Resources 20,144$ 20,144$
100-44-417 Insurance Administration 2,600$ 2,600$ 100-84-815 Civic Center Ground Maint 1,898$ 1,898$ 100-87-827 Bldg Maint City Hall 16,096$ 16,096$
Total Incoming Costs 218,088$ 595,184$ 813,272$
Total Cost Adjustments -$ -$
Total Costs to be Allocated 991,370$ 595,184$ 1,586,554$ 100-13-130 City Clerk
FY24 FULL COST ALLOCATION PLAN
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82 100-13-130 City Clerk
Distribution Percentage 8.31% 29.96% 15.43% 1.98% 11.17% 22.52% 4.62% 3.21% 2.80% Personnel
Salaries & Wages 473,192$ S 39,303$ 141,746$ 73,002$ 9,379$ 52,877$ 106,574$ 21,856$ 15,207$ 13,247$ Fringe Benefits 210,511$ S 17,485$ 63,059$ 32,477$ 4,172$ 23,524$ 47,412$ 9,723$ 6,765$ 5,893$ Subtotal Personnel Cost 683,703$ 56,788$ 204,805$ 105,479$ 13,551$ 76,401$ 153,987$ 31,580$ 21,972$ 19,141$ Operatin g Services & Su pplies
Op erating Exp enses 5,201$ S 432$ 1,558$ 802$ 103$ 581$ 1,171$ 240$ 167$ 146$ General Services 47,278$ S 3,927$ 14,162$ 7,294$ 937$ 5,283$ 10,648$ 2,184$ 1,519$ 1,324$ Contingencies 1,120$ S 93$ 335$ 173$ 22$ 125$ 252$ 52$ 36$ 31$ Advertising & Legal Notices 37,100$ 37,100$ Subtotal Operating Cost 90,699$ 4,452$ 16,056$ 8,269$ 1,062$ 5,989$ 12,072$ 39,576$ 1,723$ 1,501$ FUNCTIONAL EXPENDITURES 774,402$ 61,240$ 220,861$ 113,748$ 14,614$ 82,391$ 166,058$ 71,156$ 23,695$ 20,641$ Disallowed Costs
Contingencies (1,120)$ S (93)$ (335)$ (173)$ (22)$ (125)$ (252)$ (52)$ (36)$ (31)$ Subtotal Disallowed Costs (1,120)$ (93)$ (335)$ (173)$ (22)$ (125)$ (252)$ (52)$ (36)$ (31)$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ FUNCTIONAL COST 773,282$ 61,147$ 220,525$ 113,575$ 14,592$ 82,265$ 165,806$ 71,104$ 23,659$ 20,610$ First Allocation
Incoming - All Others 218,088$ 17,245$ 62,195$ 32,031$ 4,115$ 23,201$ 46,762$ 20,053$ 6,672$ 5,813$ Reallocate Admin Costs 0$ (78,392)$ 24,275$ 12,502$ 1,606$ 9,056$ 18,252$ 7,827$ 2,604$ 2,269$ Unallocated Costs (505,954)$ -$ -$ -$ (114,522)$ (230,820)$ (98,984)$ (32,936)$ (28,691)$ Subtotal of First Allocation 485,417$ 306,995$ 158,109$ 20,313$ -$ -$ -$ -$ -$ Second Allocation
Incoming - All Others 595,184$ 47,064$ 169,735$ 87,417$ 11,231$ 63,318$ 127,618$ 54,728$ 18,210$ 15,863$ Reallocate Admin Costs (0)$ (47,064)$ 14,574$ 7,506$ 964$ 5,437$ 10,958$ 4,699$ 1,564$ 1,362$ Unallocated Costs (303,757)$ -$ -$ -$ (68,755)$ (138,576)$ (59,427)$ (19,773)$ (17,225)$ Subtotal of Second Allocation 291,427$ 184,309$ 94,923$ 12,195$ -$ -$ -$ -$ -$ TOTAL ALLOCATED 776,844$ 491,304$ 253,032$ 32,508$ -$ -$ -$ -$ -$
EXPENSE DETAIL
Public Records
Request Legal Ads Notary
Services ClaimsElection s &
Form 700's
General
Admin
City Council
Support
Records
Management
Mail
ServicesExpen se Type Expen se ($)
Sp
rea
d
FY24 FULL COST ALLOCATION PLAN
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83 100-13-130 City Clerk
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total City Council Support .
.
100-10-100 City Council 27.00 10.385% 31,880$ 31,880$ 31,880$ 100-12-120 City Manager 25.00 9.615% 29,519$ 29,519$ 29,519$ 100-13-130 City Clerk 47.00 18.077% 55,495$ 55,495$ 55,495$ 100-15-141 City Attorney 26.00 10.000% 30,700$ 30,700$ 29,764$ 60,464$ 100-32-308 Applications 5.00 1.923% 5,904$ 5,904$ 5,724$ 11,628$ 100-41-405 Accounting 55.00 21.154% 64,941$ 64,941$ 62,963$ 127,904$ 100-44-412 Human Resources 1.00 0.385% 1,181$ 1,181$ 1,145$ 2,326$ 100-80-800 Public Works Admin 15.00 5.769% 17,711$ 17,711$ 17,172$ 34,883$ 100-60-636 Library Services 1.00 0.385% 1,181$ 1,181$ 1,145$ 2,326$ 100-63-612 Park Facilities 3.00 1.154% 3,542$ 3,542$ 3,434$ 6,977$ 100-71-701 Current Planning 17.00 6.538% 20,073$ 20,073$ 19,461$ 39,534$ 100-82-804 Plan Review 3.00 1.154% 3,542$ 3,542$ 3,434$ 6,977$ 100-84-813 Neighborhood Parks 2.00 0.769% 2,362$ 2,362$ 2,290$ 4,651$ 100-87-841 BBF Facilities Maintenance 1.00 0.385% 1,181$ 1,181$ 1,145$ 2,326$ 230-81-802 Non Point Source 1.00 0.385% 1,181$ 1,181$ 1,145$ 2,326$ 270-85-820 Sidewalk Curb and Gutter 5.00 1.923% 5,904$ 5,904$ 5,724$ 11,628$ 270-85-821 Street Pavement Maintenance 5.00 1.923% 5,904$ 5,904$ 5,724$ 11,628$ 420-99-7 ADA Improvements 1.00 0.385% 1,181$ 1,181$ 1,145$ 2,326$ 420-99-48 Capital Project Support 13.00 5.000% 15,350$ 15,350$ 14,882$ 30,232$ 420-99-85 Playground EQ (Creekside&Varian) 1.00 0.385% 1,181$ 1,181$ 1,145$ 2,326$ 420-99-267 Stevens Creek Bridge Repair 2.00 0.769% 2,362$ 2,362$ 2,290$ 4,651$ 520-81-801 Resources Recovery 3.00 1.154% 3,542$ 3,542$ 3,434$ 6,977$ 630-85-849 Equipment Maintenance 1.00 0.385% 1,181$ 1,181$ 1,145$ 2,326$ Total 260.00 100.000% 306,995$ -$ 306,995$ 184,309$ 491,304$ .
Allocation Basis: # of Agenda Items / Dept
.
Source of Allocation: Legistar Report
ALLOCATION DETAIL
FY24 FULL COST ALLOCATION PLAN
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84 100-13-130 City Clerk
.
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
Records Management .
.
100-10-100 City Council 211.00 15.018% 23,744$ 23,744$ 23,744$ 100-12-120 City Manager 164.00 11.673% 18,455$ 18,455$ 18,455$ 100-13-130 City Clerk 233.00 16.584% 26,220$ 26,220$ 26,220$ 100-15-141 City Attorney 21.00 1.495% 2,363$ 2,363$ 2,501$ 4,864$ 100-40-400 Admin Services Administration 144.00 10.249% 16,205$ 16,205$ 17,150$ 33,355$ 100-41-405 Accounting 1.00 0.071% 113$ 113$ 119$ 232$ 100-44-412 Human Resources 12.00 0.854% 1,350$ 1,350$ 1,429$ 2,780$ 100-80-800 Public Works Admin 107.00 7.616% 12,041$ 12,041$ 12,744$ 24,785$ 100-87-827 Bldg Maint City Hall 23.00 1.637% 2,588$ 2,588$ 2,739$ 5,328$ 100-60-601 Rec & Comm Svcs Administration 8.00 0.569% 900$ 900$ 953$ 1,853$ 100-60-636 Library Services 5.00 0.356% 563$ 563$ 596$ 1,158$ 100-61-605 Cultural Events 1.00 0.071% 113$ 113$ 119$ 232$ 100-62-623 Youth, Teen and Senior Adult Rec 56.00 3.986% 6,302$ 6,302$ 6,670$ 12,971$ 100-62-639 Youth and Teen Programs 6.00 0.427% 675$ 675$ 715$ 1,390$ 100-62-640 Neighborhood Events 11.00 0.783% 1,238$ 1,238$ 1,310$ 2,548$ 100-63-612 Park Facilities 5.00 0.356% 563$ 563$ 596$ 1,158$ 100-71-701 Current Planning 85.00 6.050% 9,565$ 9,565$ 10,124$ 19,689$ 100-73-713 General Building 9.00 0.641% 1,013$ 1,013$ 1,072$ 2,085$ 100-73-714 Construction Plan Check 2.00 0.142% 225$ 225$ 238$ 463$ 100-73-715 Building Inspection 3.00 0.214% 338$ 338$ 357$ 695$ 100-74-202 Code Enforcement 5.00 0.356% 563$ 563$ 596$ 1,158$ 100-82-804 Plan Review 86.00 6.121% 9,678$ 9,678$ 10,243$ 19,920$ 100-84-813 Neighborhood Parks 15.00 1.068% 1,688$ 1,688$ 1,787$ 3,474$ 100-86-261 Trail Maintenance 6.00 0.427% 675$ 675$ 715$ 1,390$ 100-86-825 Street Tree Maintenance 9.00 0.641% 1,013$ 1,013$ 1,072$ 2,085$ 100-87-829 Bldg Maint Service Center 1.00 0.071% 113$ 113$ 119$ 232$ 100-87-830 Bldg Maint Quinlan Center 1.00 0.071% 113$ 113$ 119$ 232$ 100-87-831 Bldg Maint Senior Center 2.00 0.142% 225$ 225$ 238$ 463$ 100-87-832 Bldg Maint McClellan Ranch 1.00 0.071% 113$ 113$ 119$ 232$ 100-87-838 Comm Hall Bldg Maint 8.00 0.569% 900$ 900$ 953$ 1,853$ 100-87-839 Teen Center Bldg Maint 2.00 0.142% 225$ 225$ 238$ 463$ 100-87-841 BBF Facilities Maintenance 5.00 0.356% 563$ 563$ 596$ 1,158$ 100-88-844 Traffic Engineering 6.00 0.427% 675$ 675$ 715$ 1,390$ 100-88-846 Safe Routes 2 School 1.00 0.071% 113$ 113$ 119$ 232$ FY24 FULL COST ALLOCATION PLAN
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
260-72-707 CDBG General Admin 2.00 0.142% 225$ 225$ 238$ 463$ 260-72-709 CDBG Capital/Housing Projects 13.00 0.925% 1,463$ 1,463$ 1,548$ 3,011$ 270-85-820 Sidewalk Curb and Gutter 13.00 0.925% 1,463$ 1,463$ 1,548$ 3,011$ 270-85-821 Street Pavement Maintenance 8.00 0.569% 900$ 900$ 953$ 1,853$ 271-0-0 Traffic Impact 1.00 0.071% 113$ 113$ 119$ 232$ 280-0-0 Park Dedication 1.00 0.071% 113$ 113$ 119$ 232$ 420-99-7 ADA Improvements 1.00 0.071% 113$ 113$ 119$ 232$ 420-99-48 Capital Project Support 27.00 1.922% 3,038$ 3,038$ 3,216$ 6,254$ 420-99-63 CW Bldg Condition Assess Impl 2.00 0.142% 225$ 225$ 238$ 463$ 420-99-85 Playground EQ (Creekside&Varian) 7.00 0.498% 788$ 788$ 834$ 1,621$ 420-99-267 Stevens Creek Bridge Repair 2.00 0.142% 225$ 225$ 238$ 463$ 429-90-1 Non Departmental 1.00 0.071% 113$ 113$ 119$ 232$ 520-81-801 Resources Recovery 7.00 0.498% 788$ 788$ 834$ 1,621$ 560-63-616 BBF Golf Course 3.00 0.214% 338$ 338$ 357$ 695$ 560-87-260 BBF Golf Maintenance 9.00 0.641% 1,013$ 1,013$ 1,072$ 2,085$ 610-30-300 Administration 49.00 3.488% 5,514$ 5,514$ 5,836$ 11,350$ 630-85-849 Equipment Maintenance 4.00 0.285% 450$ 450$ 476$ 927$ Total 1,405.00 100.000% 158,109$ -$ 158,109$ 94,923$ 253,032$ .
Allocation Basis: # of Records / Dept
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Source of Allocation: Laserfiche Report
FY24 FULL COST ALLOCATION PLAN
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
Mail Services .
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100-10-100 City Council 1.00 1.351% 275$ 275$ 275$ 100-12-120 City Manager 1.00 1.351% 275$ 275$ 275$ 100-12-126 Office of Communications 1.00 1.351% 275$ 275$ 275$ 100-12-633 Disaster Preparedness 1.00 1.351% 275$ 275$ 275$ 100-13-130 City Clerk 1.00 1.351% 275$ 275$ 275$ 100-15-141 City Attorney 1.00 1.351% 275$ 275$ 177$ 451$ 100-31-305 Video 1.00 1.351% 275$ 275$ 177$ 451$ 100-32-308 Applications 1.00 1.351% 275$ 275$ 177$ 451$ 100-40-400 Admin Services Administration 1.00 1.351% 275$ 275$ 177$ 451$ 100-41-405 Accounting 1.00 1.351% 275$ 275$ 177$ 451$ 100-41-425 Purchasing 1.00 1.351% 275$ 275$ 177$ 451$ 100-41-426 Budgeting 1.00 1.351% 275$ 275$ 177$ 451$ 100-44-412 Human Resources 1.00 1.351% 275$ 275$ 177$ 451$ 100-44-417 Insurance Administration 1.00 1.351% 275$ 275$ 177$ 451$ 100-80-800 Public Works Admin 1.00 1.351% 275$ 275$ 177$ 451$ 100-82-806 CIP Administration 1.00 1.351% 275$ 275$ 177$ 451$ 100-10-110 Sister Cities 1.00 1.351% 275$ 275$ 177$ 451$ 100-11-131 Telecommunication Commission 1.00 1.351% 275$ 275$ 177$ 451$ 100-11-140 Library Commission 1.00 1.351% 275$ 275$ 177$ 451$ 100-11-142 Fine Arts Commission 1.00 1.351% 275$ 275$ 177$ 451$ 100-11-150 Public Safety Commission 1.00 1.351% 275$ 275$ 177$ 451$ 100-11-155 Bike/Ped Safety Commission 1.00 1.351% 275$ 275$ 177$ 451$ 100-11-160 Recreation Commission 1.00 1.351% 275$ 275$ 177$ 451$ 100-11-165 Teen Commission 1.00 1.351% 275$ 275$ 177$ 451$ 100-11-170 Planning Commission 1.00 1.351% 275$ 275$ 177$ 451$ 100-11-175 Housing Commission 1.00 1.351% 275$ 275$ 177$ 451$ 100-11-180 Sustainability Commission 1.00 1.351% 275$ 275$ 177$ 451$ 100-11-190 Audit Committee 1.00 1.351% 275$ 275$ 177$ 451$ 100-12-122 Sustainability Division 1.00 1.351% 275$ 275$ 177$ 451$ 100-12-632 Comm Outreach & Neigh Watch 1.00 1.351% 275$ 275$ 177$ 451$ 100-12-705 Economic Development 1.00 1.351% 275$ 275$ 177$ 451$ 100-41-406 Business Licenses 1.00 1.351% 275$ 275$ 177$ 451$ 100-60-601 Rec & Comm Svcs Administration 1.00 1.351% 275$ 275$ 177$ 451$ 100-61-602 Administration 1.00 1.351% 275$ 275$ 177$ 451$ FY24 FULL COST ALLOCATION PLAN
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
100-61-605 Cultural Events 1.00 1.351% 275$ 275$ 177$ 451$ 100-61-630 Facilities 1.00 1.351% 275$ 275$ 177$ 451$ 100-62-608 Administration 1.00 1.351% 275$ 275$ 177$ 451$ 100-62-623 Youth, Teen and Senior Adult Rec 1.00 1.351% 275$ 275$ 177$ 451$ 100-62-639 Youth and Teen Programs 1.00 1.351% 275$ 275$ 177$ 451$ 100-62-640 Neighborhood Events 1.00 1.351% 275$ 275$ 177$ 451$ 100-63-612 Park Facilities 1.00 1.351% 275$ 275$ 177$ 451$ 100-70-700 Community Development Admin 1.00 1.351% 275$ 275$ 177$ 451$ 100-71-701 Current Planning 1.00 1.351% 275$ 275$ 177$ 451$ 100-71-702 Mid Long Term Planning 1.00 1.351% 275$ 275$ 177$ 451$ 100-73-713 General Building 1.00 1.351% 275$ 275$ 177$ 451$ 100-73-714 Construction Plan Check 1.00 1.351% 275$ 275$ 177$ 451$ 100-73-715 Building Inspection 1.00 1.351% 275$ 275$ 177$ 451$ 100-73-718 Muni - Bldg Code Enforcement 1.00 1.351% 275$ 275$ 177$ 451$ 100-74-202 Code Enforcement 1.00 1.351% 275$ 275$ 177$ 451$ 100-82-804 Plan Review 1.00 1.351% 275$ 275$ 177$ 451$ 100-83-807 Service Center Administration 1.00 1.351% 275$ 275$ 177$ 451$ 100-84-808 McClellan Ranch Park 1.00 1.351% 275$ 275$ 177$ 451$ 100-84-809 Memorial Park 1.00 1.351% 275$ 275$ 177$ 451$ 100-84-814 Sport Fields Jollyman CRK 1.00 1.351% 275$ 275$ 177$ 451$ 100-85-848 Street Lighting 1.00 1.351% 275$ 275$ 177$ 451$ 100-85-850 Environmental Materials 1.00 1.351% 275$ 275$ 177$ 451$ 100-86-824 Overpasses and Medians 1.00 1.351% 275$ 275$ 177$ 451$ 100-86-825 Street Tree Maintenance 1.00 1.351% 275$ 275$ 177$ 451$ 100-87-857 City Hall Annex 1.00 1.351% 275$ 275$ 177$ 451$ 100-88-844 Traffic Engineering 1.00 1.351% 275$ 275$ 177$ 451$ 100-88-845 Traffic Signal Maintenance 1.00 1.351% 275$ 275$ 177$ 451$ 230-81-855 Storm Drain Maintenance 1.00 1.351% 275$ 275$ 177$ 451$ 260-72-707 CDBG General Admin 1.00 1.351% 275$ 275$ 177$ 451$ 265-72-711 BMR Affordable Housing Fund 1.00 1.351% 275$ 275$ 177$ 451$ 270-85-820 Sidewalk Curb and Gutter 0.33 0.450% 92$ 92$ 59$ 150$ 270-85-821 Street Pavement Maintenance 0.33 0.450% 92$ 92$ 59$ 150$ 270-85-822 Street Sign Marking 0.33 0.450% 92$ 92$ 59$ 150$ 520-81-801 Resources Recovery 1.00 1.351% 275$ 275$ 177$ 451$ 560-63-616 BBF Golf Course 1.00 1.351% 275$ 275$ 177$ 451$ 570-63-621 Sports Center Operation 1.00 1.351% 275$ 275$ 177$ 451$ FY24 FULL COST ALLOCATION PLAN
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
570-87-836 Bldg Maint Sports Center 1.00 1.351% 275$ 275$ 177$ 451$ 580-62-613 Youth Teen Recreation 1.00 1.351% 275$ 275$ 177$ 451$ 580-63-620 Outdoor Recreation 1.00 1.351% 275$ 275$ 177$ 451$ 610-30-300 Administration 0.33 0.450% 92$ 92$ 59$ 150$ 610-34-310 Infrastructure 0.33 0.450% 92$ 92$ 59$ 150$ 610-35-986 GIS 0.33 0.450% 92$ 92$ 59$ 150$ 620-44-418 Workers Compensation Insurance 1.00 1.351% 275$ 275$ 177$ 451$ 630-85-849 Equipment Maintenance 1.00 1.351% 275$ 275$ 177$ 451$ Total 74.00 100.000% 20,313$ -$ 20,313$ 12,195$ 32,508$ .
Allocation Basis: Equal to All Departments
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FY24 FULL COST ALLOCATION PLAN
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89 ALLOCATION SUMMARY
100-10-100 City Council 31,880$ 23,744$ 275$ 55,899$ 100-12-120 City Manager 29,519$ 18,455$ 275$ 48,249$ 100-12-126 Office of Communications -$ -$ 275$ 275$ 100-12-633 Disaster Preparedness -$ -$ 275$ 275$ 100-13-130 City Clerk 55,495$ 26,220$ 275$ 81,990$ 100-15-141 City Attorney 60,464$ 4,864$ 451$ 65,779$ 100-31-305 Video -$ -$ 451$ 451$ 100-32-308 Applications 11,628$ -$ 451$ 12,079$ 100-40-400 Admin Services Administration -$ 33,355$ 451$ 33,806$ 100-41-405 Accounting 127,904$ 232$ 451$ 128,587$ 100-41-425 Purchasing -$ -$ 451$ 451$ 100-41-426 Budgeting -$ -$ 451$ 451$ 100-44-412 Human Resources 2,326$ 2,780$ 451$ 5,556$ 100-44-417 Insurance Administration -$ -$ 451$ 451$ 100-80-800 Public Works Admin 34,883$ 24,785$ 451$ 60,119$ 100-82-806 CIP Administration -$ -$ 451$ 451$ 100-87-827 Bldg Maint City Hall -$ 5,328$ -$ 5,328$ 100-10-110 Sister Cities -$ -$ 451$ 451$ 100-11-131 Telecommunication Commission -$ -$ 451$ 451$ 100-11-140 Library Commission -$ -$ 451$ 451$ 100-11-142 Fine Arts Commission -$ -$ 451$ 451$ 100-11-150 Public Safety Commission -$ -$ 451$ 451$ 100-11-155 Bike/Ped Safety Commission -$ -$ 451$ 451$ 100-11-160 Recreation Commission -$ -$ 451$ 451$ 100-11-165 Teen Commission -$ -$ 451$ 451$ 100-11-170 Planning Commission -$ -$ 451$ 451$ 100-11-175 Housing Commission -$ -$ 451$ 451$ 100-11-180 Sustainability Commission -$ -$ 451$ 451$ 100-11-190 Audit Committee -$ -$ 451$ 451$ 100-12-122 Sustainability Division -$ -$ 451$ 451$ 100-12-632 Comm Outreach & Neigh Watch -$ -$ 451$ 451$ 100-12-705 Economic Development -$ -$ 451$ 451$ 100-13-130 City Clerk Total
City Council
Support
Records
Management
Mail
Services
FY24 FULL COST ALLOCATION PLAN
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90 ALLOCATION SUMMARY
100-13-130 City Clerk Total
City Council
Support
Records
Management
Mail
Services
100-41-406 Business Licenses -$ -$ 451$ 451$ 100-60-601 Rec & Comm Svcs Administration -$ 1,853$ 451$ 2,304$ 100-60-636 Library Services 2,326$ 1,158$ -$ 3,484$ 100-61-602 Administration -$ -$ 451$ 451$ 100-61-605 Cultural Events -$ 232$ 451$ 683$ 100-61-630 Facilities -$ -$ 451$ 451$ 100-62-608 Administration -$ -$ 451$ 451$ 100-62-623 Youth, Teen and Senior Adult Rec -$ 12,971$ 451$ 13,423$ 100-62-639 Youth and Teen Programs -$ 1,390$ 451$ 1,841$ 100-62-640 Neighborhood Events -$ 2,548$ 451$ 2,999$ 100-63-612 Park Facilities 6,977$ 1,158$ 451$ 8,586$ 100-70-700 Community Development Admin -$ -$ 451$ 451$ 100-71-701 Current Planning 39,534$ 19,689$ 451$ 59,674$ 100-71-702 Mid Long Term Planning -$ -$ 451$ 451$ 100-73-713 General Building -$ 2,085$ 451$ 2,536$ 100-73-714 Construction Plan Check -$ 463$ 451$ 915$ 100-73-715 Building Inspection -$ 695$ 451$ 1,146$ 100-73-718 Muni - Bldg Code Enforcement -$ -$ 451$ 451$ 100-74-202 Code Enforcement -$ 1,158$ 451$ 1,609$ 100-82-804 Plan Review 6,977$ 19,920$ 451$ 27,348$ 100-83-807 Service Center Administration -$ -$ 451$ 451$ 100-84-808 McClellan Ranch Park -$ -$ 451$ 451$ 100-84-809 Memorial Park -$ -$ 451$ 451$ 100-84-813 Neighborhood Parks 4,651$ 3,474$ -$ 8,126$ 100-84-814 Sport Fields Jollyman CRK -$ -$ 451$ 451$ 100-85-848 Street Lighting -$ -$ 451$ 451$ 100-85-850 Environmental Materials -$ -$ 451$ 451$ 100-86-261 Trail Maintenance -$ 1,390$ -$ 1,390$ 100-86-824 Overpasses and Medians -$ -$ 451$ 451$ 100-86-825 Street Tree Maintenance -$ 2,085$ 451$ 2,536$ 100-87-829 Bldg Maint Service Center -$ 232$ -$ 232$ 100-87-830 Bldg Maint Quinlan Center -$ 232$ -$ 232$ FY24 FULL COST ALLOCATION PLAN
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91 ALLOCATION SUMMARY
100-13-130 City Clerk Total
City Council
Support
Records
Management
Mail
Services
100-87-831 Bldg Maint Senior Center -$ 463$ -$ 463$ 100-87-832 Bldg Maint McClellan Ranch -$ 232$ -$ 232$ 100-87-838 Comm Hall Bldg Maint -$ 1,853$ -$ 1,853$ 100-87-839 Teen Center Bldg Maint -$ 463$ -$ 463$ 100-87-841 BBF Facilities Maintenance 2,326$ 1,158$ -$ 3,484$ 100-87-857 City Hall Annex -$ -$ 451$ 451$ 100-88-844 Traffic Engineering -$ 1,390$ 451$ 1,841$ 100-88-845 Traffic Signal Maintenance -$ -$ 451$ 451$ 100-88-846 Safe Routes 2 School -$ 232$ -$ 232$ 230-81-802 Non Point Source 2,326$ -$ -$ 2,326$ 230-81-855 Storm Drain Maintenance -$ -$ 451$ 451$ 260-72-707 CDBG General Admin -$ 463$ 451$ 915$ 260-72-709 CDBG Capital/Housing Projects -$ 3,011$ -$ 3,011$ 265-72-711 BMR Affordable Housing Fund -$ -$ 451$ 451$ 270-85-820 Sidewalk Curb and Gutter 11,628$ 3,011$ 150$ 14,789$ 270-85-821 Street Pavement Maintenance 11,628$ 1,853$ 150$ 13,631$ 270-85-822 Street Sign Marking -$ -$ 150$ 150$ 271-0-0 Traffic Impact -$ 232$ -$ 232$ 280-0-0 Park Dedication -$ 232$ -$ 232$ 420-99-7 ADA Improvements 2,326$ 232$ -$ 2,557$ 420-99-48 Capital Project Support 30,232$ 6,254$ -$ 36,486$ 420-99-63 CW Bldg Condition Assess Impl -$ 463$ -$ 463$ 420-99-85 Playground EQ (Creekside&Varian) 2,326$ 1,621$ -$ 3,947$ 420-99-267 Stevens Creek Bridge Repair 4,651$ 463$ -$ 5,114$ 429-90-1 Non Departmental -$ 232$ -$ 232$ 520-81-801 Resources Recovery 6,977$ 1,621$ 451$ 9,049$ 560-63-616 BBF Golf Course -$ 695$ 451$ 1,146$ 560-87-260 BBF Golf Maintenance -$ 2,085$ -$ 2,085$ 570-63-621 Sports Center Operation -$ -$ 451$ 451$ 570-87-836 Bldg Maint Sports Center -$ -$ 451$ 451$ 580-62-613 Youth Teen Recreation -$ -$ 451$ 451$ 580-63-620 Outdoor Recreation -$ -$ 451$ 451$ FY24 FULL COST ALLOCATION PLAN
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92 ALLOCATION SUMMARY
100-13-130 City Clerk Total
City Council
Support
Records
Management
Mail
Services
610-30-300 Administration -$ 11,350$ 150$ 11,500$ 610-34-310 Infrastructure -$ -$ 150$ 150$ 610-35-986 GIS -$ -$ 150$ 150$ 620-44-418 Workers Compensation Insurance -$ -$ 451$ 451$ 630-85-849 Equipment Maintenance 2,326$ 927$ 451$ 3,703$ Total 491,304$ 253,032$ 32,508$ 776,844$
FY24 FULL COST ALLOCATION PLAN
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93 6 Mail Services
The Mail Services Division is responsible for processing City mail and is responsible for the maintenance costs of the postage and folder-inserter machines. Mail Services costs are allocated to Receiving Divisions, as follows:
• Mail Services – represents the cost associated with processing all incoming and outgoing mail for City Divisions. These costs have been allocated equally to all divisions.
The chart on the following page illustrates the functions and measures used to allocate Mail Services costs. The top tier shows the Central Service division, 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 division’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.
FY24 FULL COST ALLOCATION PLAN
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94 MAIL SERVICES
Mail Services
Equal to All Departments
FY24 FULL COST ALLOCATION PLAN
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95 COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures 40,808$ 40,808$
Contingencies (462)$
Total Disallowed Costs (462)$ (462)$
Incoming Costs
100-12-120 City Manager 261$ 96$ 356$ 100-41-426 Budgeting 295$ 295$
Total Incoming Costs 261$ 390$ 651$ Total Cost Adjustments -$ -$
Total Costs to be Allocated 40,607$ 390$ 40,997$ 100-13-132 Mail Services
FY24 FULL COST ALLOCATION PLAN
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96 100-13-132 Mail Services
Distribution Percentage 100.00%
Personnel
Subtotal Personnel Cost -$ -$
Operatin g Services & Su pplies
Op erating Exp enses 36,971$ S 36,971$ Contingencies 462$ S 462$
CAP Allocations/Reimbursements 3,375$ S 3,375$ Subtotal Operating Cost 40,808$ 40,808$
FUNCTIONAL EXPENDITURES 40,808$ 40,808$
Disallowed Costs
Contingencies (462)$ P (462)$
Subtotal Disallowed Costs (462)$ (462)$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ FUNCTIONAL COST 40,346$ 40,346$
First Allocation
Incoming - All Others 261$ 261$ Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of First Allocation 40,607$ 40,607$ Second Allocation
Incoming - All Others 390$ 390$ Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of Second Allocation 390$ 390$ TOTAL ALLOCATED 40,997$ 40,997$
EXPENSE
DETAIL
Mail Services
Expen se Type Expen se ($)
Sp
rea
d
FY24 FULL COST ALLOCATION PLAN
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97 100-13-132 Mail Services
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Mail Services .
.
100-10-100 City Council 1.00 1.351% 549$ 549$ 549$ 100-12-120 City Manager 1.00 1.351% 549$ 549$ 549$ 100-12-126 Office of Communications 1.00 1.351% 549$ 549$ 549$ 100-12-633 Disaster Preparedness 1.00 1.351% 549$ 549$ 549$ 100-13-130 City Clerk 1.00 1.351% 549$ 549$ 549$ 100-15-141 City Attorney 1.00 1.351% 549$ 549$ 6$ 554$ 100-31-305 Video 1.00 1.351% 549$ 549$ 6$ 554$ 100-32-308 Applications 1.00 1.351% 549$ 549$ 6$ 554$ 100-40-400 Admin Services Administration 1.00 1.351% 549$ 549$ 6$ 554$ 100-41-405 Accounting 1.00 1.351% 549$ 549$ 6$ 554$ 100-41-425 Purchasing 1.00 1.351% 549$ 549$ 6$ 554$ 100-41-426 Budgeting 1.00 1.351% 549$ 549$ 6$ 554$ 100-44-412 Human Resources 1.00 1.351% 549$ 549$ 6$ 554$ 100-44-417 Insurance Administration 1.00 1.351% 549$ 549$ 6$ 554$ 100-80-800 Public Works Admin 1.00 1.351% 549$ 549$ 6$ 554$ 100-82-806 CIP Administration 1.00 1.351% 549$ 549$ 6$ 554$ 100-10-110 Sister Cities 1.00 1.351% 549$ 549$ 6$ 554$ 100-11-131 Telecommunication Commission 1.00 1.351% 549$ 549$ 6$ 554$ 100-11-140 Library Commission 1.00 1.351% 549$ 549$ 6$ 554$ 100-11-142 Fine Arts Commission 1.00 1.351% 549$ 549$ 6$ 554$ 100-11-150 Public Safety Commission 1.00 1.351% 549$ 549$ 6$ 554$ 100-11-155 Bike/Ped Safety Commission 1.00 1.351% 549$ 549$ 6$ 554$ 100-11-160 Recreation Commission 1.00 1.351% 549$ 549$ 6$ 554$ 100-11-165 Teen Commission 1.00 1.351% 549$ 549$ 6$ 554$ 100-11-170 Planning Commission 1.00 1.351% 549$ 549$ 6$ 554$ 100-11-175 Housing Commission 1.00 1.351% 549$ 549$ 6$ 554$ 100-11-180 Sustainability Commission 1.00 1.351% 549$ 549$ 6$ 554$ 100-11-190 Audit Committee 1.00 1.351% 549$ 549$ 6$ 554$ 100-12-122 Sustainability Division 1.00 1.351% 549$ 549$ 6$ 554$ 100-12-632 Comm Outreach & Neigh Watch 1.00 1.351% 549$ 549$ 6$ 554$ 100-12-705 Economic Development 1.00 1.351% 549$ 549$ 6$ 554$ 100-41-406 Business Licenses 1.00 1.351% 549$ 549$ 6$ 554$ 100-60-601 Rec & Comm Svcs Administration 1.00 1.351% 549$ 549$ 6$ 554$ 100-61-602 Administration 1.00 1.351% 549$ 549$ 6$ 554$
ALLOCATION DETAIL
FY24 FULL COST ALLOCATION PLAN
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98 100-13-132 Mail Services
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
100-61-605 Cultural Events 1.00 1.351% 549$ 549$ 6$ 554$ 100-61-630 Facilities 1.00 1.351% 549$ 549$ 6$ 554$ 100-62-608 Administration 1.00 1.351% 549$ 549$ 6$ 554$ 100-62-623 Youth, Teen and Senior Adult Rec 1.00 1.351% 549$ 549$ 6$ 554$ 100-62-639 Youth and Teen Programs 1.00 1.351% 549$ 549$ 6$ 554$ 100-62-640 Neighborhood Events 1.00 1.351% 549$ 549$ 6$ 554$ 100-63-612 Park Facilities 1.00 1.351% 549$ 549$ 6$ 554$ 100-70-700 Community Development Admin 1.00 1.351% 549$ 549$ 6$ 554$ 100-71-701 Current Planning 1.00 1.351% 549$ 549$ 6$ 554$ 100-71-702 Mid Long Term Planning 1.00 1.351% 549$ 549$ 6$ 554$ 100-73-713 General Building 1.00 1.351% 549$ 549$ 6$ 554$ 100-73-714 Construction Plan Check 1.00 1.351% 549$ 549$ 6$ 554$ 100-73-715 Building Inspection 1.00 1.351% 549$ 549$ 6$ 554$ 100-73-718 Muni - Bldg Code Enforcement 1.00 1.351% 549$ 549$ 6$ 554$ 100-74-202 Code Enforcement 1.00 1.351% 549$ 549$ 6$ 554$ 100-82-804 Plan Review 1.00 1.351% 549$ 549$ 6$ 554$ 100-83-807 Service Center Administration 1.00 1.351% 549$ 549$ 6$ 554$ 100-84-808 McClellan Ranch Park 1.00 1.351% 549$ 549$ 6$ 554$ 100-84-809 Memorial Park 1.00 1.351% 549$ 549$ 6$ 554$ 100-84-814 Sport Fields Jollyman CRK 1.00 1.351% 549$ 549$ 6$ 554$ 100-85-848 Street Lighting 1.00 1.351% 549$ 549$ 6$ 554$ 100-85-850 Environmental Materials 1.00 1.351% 549$ 549$ 6$ 554$ 100-86-824 Overpasses and Medians 1.00 1.351% 549$ 549$ 6$ 554$ 100-86-825 Street Tree Maintenance 1.00 1.351% 549$ 549$ 6$ 554$ 100-87-857 City Hall Annex 1.00 1.351% 549$ 549$ 6$ 554$ 100-88-844 Traffic Engineering 1.00 1.351% 549$ 549$ 6$ 554$ 100-88-845 Traffic Signal Maintenance 1.00 1.351% 549$ 549$ 6$ 554$ 230-81-855 Storm Drain Maintenance 1.00 1.351% 549$ 549$ 6$ 554$ 260-72-707 CDBG General Admin 1.00 1.351% 549$ 549$ 6$ 554$ 265-72-711 BMR Affordable Housing Fund 1.00 1.351% 549$ 549$ 6$ 554$ 270-85-820 Sidewalk Curb and Gutter 0.33 0.450% 183$ 183$ 2$ 185$ 270-85-821 Street Pavement Maintenance 0.33 0.450% 183$ 183$ 2$ 185$ 270-85-822 Street Sign Marking 0.33 0.450% 183$ 183$ 2$ 185$ 520-81-801 Resources Recovery 1.00 1.351% 549$ 549$ 6$ 554$ 560-63-616 BBF Golf Course 1.00 1.351% 549$ 549$ 6$ 554$ 570-63-621 Sports Center Operation 1.00 1.351% 549$ 549$ 6$ 554$ FY24 FULL COST ALLOCATION PLAN
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
570-87-836 Bldg Maint Sports Center 1.00 1.351% 549$ 549$ 6$ 554$ 580-62-613 Youth Teen Recreation 1.00 1.351% 549$ 549$ 6$ 554$ 580-63-620 Outdoor Recreation 1.00 1.351% 549$ 549$ 6$ 554$ 610-30-300 Administration 0.33 0.450% 183$ 183$ 2$ 185$ 610-34-310 Infrastructure 0.33 0.450% 183$ 183$ 2$ 185$ 610-35-986 GIS 0.33 0.450% 183$ 183$ 2$ 185$ 620-44-418 Workers Compensation Insurance 1.00 1.351% 549$ 549$ 6$ 554$ 630-85-849 Equipment Maintenance 1.00 1.351% 549$ 549$ 6$ 554$ Total 74.00 100.000% 40,607$ -$ 40,607$ 390$ 40,997$ .
Allocation Basis: Equal to All Departments
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ALLOCATION SUMMARY
100-10-100 City Council 549$ 549$
100-12-120 City Manager 549$ 549$
100-12-126 Office of Communications 549$ 549$ 100-12-633 Disaster Preparedness 549$ 549$
100-13-130 City Clerk 549$ 549$
100-15-141 City Attorney 554$ 554$
100-31-305 Video 554$ 554$
100-32-308 Applications 554$ 554$
100-40-400 Admin Services Administration 554$ 554$ 100-41-405 Accounting 554$ 554$
100-41-425 Purchasing 554$ 554$
100-41-426 Budgeting 554$ 554$
100-44-412 Human Resources 554$ 554$
100-44-417 Insurance Administration 554$ 554$ 100-80-800 Public Works Admin 554$ 554$
100-82-806 CIP Administration 554$ 554$
100-10-110 Sister Cities 554$ 554$
100-11-131 Telecommunication Commission 554$ 554$ 100-11-140 Library Commission 554$ 554$
100-11-142 Fine Arts Commission 554$ 554$
100-11-150 Public Safety Commission 554$ 554$ 100-11-155 Bike/Ped Safety Commission 554$ 554$ 100-11-160 Recreation Commission 554$ 554$
100-11-165 Teen Commission 554$ 554$
100-11-170 Planning Commission 554$ 554$
100-11-175 Housing Commission 554$ 554$
100-11-180 Sustainability Commission 554$ 554$ 100-11-190 Audit Committee 554$ 554$
100-12-122 Sustainability Division 554$ 554$ 100-12-632 Comm Outreach & Neigh Watch 554$ 554$ 100-12-705 Economic Development 554$ 554$
100-41-406 Business Licenses 554$ 554$
100-13-132 Mail Services Total
Mail
Services
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ALLOCATION SUMMARY
100-13-132 Mail Services Total
Mail
Services
100-60-601 Rec & Comm Svcs Administration 554$ 554$ 100-61-602 Administration 554$ 554$
100-61-605 Cultural Events 554$ 554$
100-61-630 Facilities 554$ 554$
100-62-608 Administration 554$ 554$
100-62-623 Youth, Teen and Senior Adult Rec 554$ 554$ 100-62-639 Youth and Teen Programs 554$ 554$ 100-62-640 Neighborhood Events 554$ 554$
100-63-612 Park Facilities 554$ 554.40$
100-70-700 Community Development Admin 554$ 554$ 100-71-701 Current Planning 554$ 554$
100-71-702 Mid Long Term Planning 554$ 554$ 100-73-713 General Building 554$ 554$
100-73-714 Construction Plan Check 554$ 554$ 100-73-715 Building Inspection 554$ 554$
100-73-718 Muni - Bldg Code Enforcement 554$ 554$ 100-74-202 Code Enforcement 554$ 554$
100-82-804 Plan Review 554$ 554$
100-83-807 Service Center Administration 554$ 554$ 100-84-808 McClellan Ranch Park 554$ 554$
100-84-809 Memorial Park 554$ 554$
100-84-814 Sport Fields Jollyman CRK 554$ 554$ 100-85-848 Street Lighting 554$ 554$
100-85-850 Environmental Materials 554$ 554$ 100-86-824 Overpasses and Medians 554$ 554$ 100-86-825 Street Tree Maintenance 554$ 554$ 100-87-857 City Hall Annex 554$ 554$
100-88-844 Traffic Engineering 554$ 554$
100-88-845 Traffic Signal Maintenance 554$ 554$ 230-81-855 Storm Drain Maintenance 554$ 554$ 260-72-707 CDBG General Admin 554$ 554$
265-72-711 BMR Affordable Housing Fund 554$ 554$ FY24 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
100-13-132 Mail Services Total
Mail
Services
270-85-820 Sidewalk Curb and Gutter 185$ 185$ 270-85-821 Street Pavement Maintenance 185$ 185$ 270-85-822 Street Sign Marking 185$ 185$
520-81-801 Resources Recovery 554$ 554$
560-63-616 BBF Golf Course 554$ 554$
570-63-621 Sports Center Operation 554$ 554$ 570-87-836 Bldg Maint Sports Center 554$ 554$ 580-62-613 Youth Teen Recreation 554$ 554$
580-63-620 Outdoor Recreation 554$ 554$
610-30-300 Administration 185$ 185$
610-34-310 Infrastructure 185$ 185$
610-35-986 GIS 185$ 185$
620-44-418 Workers Compensation Insurance 554$ 554$ 630-85-849 Equipment Maintenance 554$ 554$
Total 40,997$ 40,997$
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7 City Attorney
The City Attorney serves as the legal counsel for the City Council, City Commissions, City Manager, and all other City Divisions.
These legal services include providing legal advice, research and analysis, preparing and reviewing legislation including ordinances and resolutions. The City Attorney also represents the City its divisions and City staff in any litigation, code enforcement, claims or administrative actions involving City Businesses. City Attorney costs are allocated to Receiving Divisions, as follows:
• Legal Support – represents costs associated with any legal support provided to City Divisions. These costs are allocated based upon the number of agenda items per division.
• Contract Support – relates to costs associated with reviewing and approving legal contracts on behalf of the city. These costs have been allocated based upon the number of contracts2 per division.
• Council Support – relates to costs associated with providing legal guidance to City Council. These costs have been allocated directly to the City Council.
• Planning Commission Support – relates to costs associated with providing legal guidance to the city’s Planning Commission.
These costs have been allocated directly to the Planning Commission.
• Claims – relates to costs associated with processing claims submitted to the city. These costs have not been allocated as they are in relation to overall city claims rather than specific departmental support.
• Litigation – relates to costs associated with defending the City against lawsuits and other litigation matters. These costs have not been allocated because they are not associated with any receiving division.
2 The number of contracts associated with Recreation were weighted at 0.25x as they are standardized contracts, whereas contrac ts associated with Development Services have been weighted at 3x due to the extra level of review, and Capital Project and IT contracts have been weighted at 5x due to the specialized requir ements of the contract review.
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The chart on the following page illustrates the functions and measures used to allocate City Attorney costs. The top tier shows the Central Service division, 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 division’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.
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CITY ATTORNEY
Legal Support
# of Agenda
Items
Contract Support
# of Contracts
Council Support
Direct to City
Council
Planning
Commission
Support
Direct to
Planning
Commission
Claims
Not Allocated
Litigation
Not Allocated
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures 1,589,268$ 1,589,268$
Contingencies (7,610)$
Total Deductions (7,610)$ (7,610)$
Incoming Costs
100-10-100 City Council 25,781$ 40,364$ 66,145$ 100-12-120 City Manager 98,947$ 42,763$ 141,710$ 100-12-126 Office of Communications 3,270$ 377$ 3,647$ 100-13-130 City Clerk 33,337$ 32,442$ 65,779$ 100-13-132 Mail Services 549$ 6$ 554$ 100-15-141 City Attorney 56,535$ 56,535$
100-32-308 Applications 67,950$ 67,950$
100-41-405 Accounting 21,693$ 21,693$
100-41-426 Budgeting 11,481$ 11,481$
100-44-412 Human Resources 17,266$ 17,266$
100-44-417 Insurance Administration 2,228$ 2,228$ 100-84-815 Civic Center Ground Maint 1,277$ 1,277$ 100-87-827 Bldg Maint City Hall 12,877$ 12,877$ Total Incoming Costs 161,884$ 307,260$ 469,144$ Total Cost Adjustments -$ -$
Total Costs to be Allocated 1,743,542$ 307,260$ 2,050,802$ 100-15-141 City Attorney
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Distribution Percentage 51.67% 27.11% 10.00% 3.87% 7.35% 0.00% Personnel
Salaries & Wages 679,766$ S 351,266$ 184,294$ 67,977$ 26,287$ 49,943$ -$ Fringe Benefits 293,078$ S 151,447$ 79,458$ 29,308$ 11,333$ 21,533$ -$ Subtotal Personnel Cost 972,844$ 502,712$ 263,752$ 97,284$ 37,620$ 71,475$ -$ Operatin g Services & Su pplies
Op erating Exp enses 19,636$ S 10,147$ 5,324$ 1,964$ 759$ 1,443$ -$ General Services 589,178$ S 589,178$
Contingencies 7,610$ S 3,932$ 2,063$ 761$ 294$ 559$ -$ Subtotal Operating Cost 616,424$ 14,079$ 7,387$ 2,725$ 1,054$ 2,002$ 589,178$ FUNCTIONAL EXPENDITURES 1,589,268$ 516,791$ 271,139$ 100,009$ 38,674$ 73,477$ 589,178$ Disallowed Costs
Contingencies (7,610)$ S (3,932)$ (2,063)$ (761)$ (294)$ (559)$ -$ Subtotal Disallowed Costs (7,610)$ (3,932)$ (2,063)$ (761)$ (294)$ (559)$ -$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ -$ -$ -$ -$ FUNCTIONAL COST 1,581,658$ 512,859$ 269,075$ 99,248$ 38,380$ 72,918$ 589,178$ First Allocation
Incoming - All Others 161,884$ 52,492$ 27,540$ 10,158$ 3,928$ 7,463$ 60,303$ Reallocate Admin Costs -$ -$ -$ -$ -$ -$ -$ Unallocated Costs (729,862)$ -$ -$ -$ -$ (80,381)$ (649,481)$ Subtotal of First Allocation 1,013,680$ 565,351$ 296,616$ 109,406$ 42,308$ -$ -$ Second Allocation
Incoming - All Others 307,260$ 99,630$ 52,272$ 19,280$ 7,456$ 14,165$ 114,456$ Reallocate Admin Costs -$ -$ -$ -$ -$ -$ -$ Unallocated Costs (128,622)$ -$ -$ -$ -$ (14,165)$ (114,456)$ Subtotal of Second Allocation 178,638$ 99,630$ 52,272$ 19,280$ 7,456$ -$ -$ TOTAL ALLOCATED 1,192,318$ 664,981$ 348,887$ 128,686$ 49,764$ -$ -$
EXPENSE DETAIL
Planning Commission
Support
Sp
rea
d
Me
Legal Support Contract
Support
Council
Support Claims Litigation
Expen se Type Expen se ($)
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100-15-141 City Attorney
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Legal Support .
.
100-10-100 City Council 27.00 10.385% 58,709$ 58,709$ 58,709$ 100-12-120 City Manager 25.00 9.615% 54,361$ 54,361$ 54,361$ 100-13-130 City Clerk 47.00 18.077% 102,198$ 102,198$ 102,198$ 100-15-141 City Attorney 26.00 10.000% 56,535$ 56,535$ 56,535$ 100-32-308 Applications 5.00 1.923% 10,872$ 10,872$ 3,690$ 14,562$ 100-41-405 Accounting 55.00 21.154% 119,593$ 119,593$ 40,590$ 160,184$ 100-44-412 Human Resources 1.00 0.385% 2,174$ 2,174$ 738$ 2,912$ 100-80-800 Public Works Admin 15.00 5.769% 32,616$ 32,616$ 11,070$ 43,686$ 100-60-636 Library Services 1.00 0.385% 2,174$ 2,174$ 738$ 2,912$ 100-63-612 Park Facilities 3.00 1.154% 6,523$ 6,523$ 2,214$ 8,737$ 100-71-701 Current Planning 17.00 6.538% 36,965$ 36,965$ 12,546$ 49,511$ 100-82-804 Plan Review 3.00 1.154% 6,523$ 6,523$ 2,214$ 8,737$ 100-84-813 Neighborhood Parks 2.00 0.769% 4,349$ 4,349$ 1,476$ 5,825$ 100-87-841 BBF Facilities Maintenance 1.00 0.385% 2,174$ 2,174$ 738$ 2,912$ 230-81-802 Non Point Source 1.00 0.385% 2,174$ 2,174$ 738$ 2,912$ 270-85-820 Sidewalk Curb and Gutter 5.00 1.923% 10,872$ 10,872$ 3,690$ 14,562$ 270-85-821 Street Pavement Maintenance 5.00 1.923% 10,872$ 10,872$ 3,690$ 14,562$ 420-99-7 ADA Improvements 1.00 0.385% 2,174$ 2,174$ 738$ 2,912$ 420-99-48 Capital Project Support 13.00 5.000% 28,268$ 28,268$ 9,594$ 37,862$ 420-99-85 Playground EQ (Creekside&Varian) 1.00 0.385% 2,174$ 2,174$ 738$ 2,912$ 420-99-267 Stevens Creek Bridge Repair 2.00 0.769% 4,349$ 4,349$ 1,476$ 5,825$ 520-81-801 Resources Recovery 3.00 1.154% 6,523$ 6,523$ 2,214$ 8,737$ 630-85-849 Equipment Maintenance 1.00 0.385% 2,174$ 2,174$ 738$ 2,912$ Total 260.00 100.000% 565,351$ -$ 565,351$ 99,630$ 664,981$ .
Allocation Basis: # of Agenda Items
.
Source of Allocation: Laserfiche Report
ALLOCATION DETAIL
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
Contract Support .
.
100-10-100 City Council 1.00 0.174% 515$ 515$ 515$ 100-12-120 City Manager 26.00 4.518% 13,401$ 13,401$ 13,401$ 100-12-126 Office of Communications 2.00 0.348% 1,031$ 1,031$ 1,031$ 100-13-130 City Clerk 3.00 0.521% 1,546$ 1,546$ 1,546$ 100-31-305 Video 3.00 0.521% 1,546$ 1,546$ 289$ 1,835$ 100-32-308 Applications 6.00 1.043% 3,092$ 3,092$ 577$ 3,669$ 100-40-400 Admin Services Administration 4.00 0.695% 2,062$ 2,062$ 385$ 2,446$ 100-41-405 Accounting 11.00 1.911% 5,669$ 5,669$ 1,058$ 6,727$ 100-41-426 Budgeting 1.00 0.174% 515$ 515$ 96$ 612$ 100-44-412 Human Resources 6.00 1.043% 3,092$ 3,092$ 577$ 3,669$ 100-80-800 Public Works Admin 20.00 3.475% 10,308$ 10,308$ 1,924$ 12,232$ 100-82-806 CIP Administration 1.00 0.174% 515$ 515$ 96$ 612$ 100-87-827 Bldg Maint City Hall 11.00 1.911% 5,669$ 5,669$ 1,058$ 6,727$ 100-12-705 Economic Development 2.00 0.348% 1,031$ 1,031$ 192$ 1,223$ 100-20-200 Law Enforcement SC Sherif 1.00 0.174% 515$ 515$ 96$ 612$ 100-60-601 Rec & Comm Svcs Administration 2.75 0.478% 1,417$ 1,417$ 264$ 1,682$ 100-60-636 Library Services 0.75 0.130% 387$ 387$ 72$ 459$ 100-61-605 Cultural Events 0.50 0.087% 258$ 258$ 48$ 306$ 100-62-623 Youth, Teen and Senior Adult Rec 9.50 1.651% 4,896$ 4,896$ 914$ 5,810$ 100-62-639 Youth and Teen Programs 5.00 0.869% 2,577$ 2,577$ 481$ 3,058$ 100-62-640 Neighborhood Events 3.00 0.521% 1,546$ 1,546$ 289$ 1,835$ 100-63-612 Park Facilities 3.00 0.521% 1,546$ 1,546$ 289$ 1,835$ 100-70-700 Community Development Admin 6.00 1.043% 3,092$ 3,092$ 577$ 3,669$ 100-71-701 Current Planning 60.00 10.426% 30,924$ 30,924$ 5,771$ 36,695$ 100-73-713 General Building 15.00 2.606% 7,731$ 7,731$ 1,443$ 9,174$ 100-73-714 Construction Plan Check 15.00 2.606% 7,731$ 7,731$ 1,443$ 9,174$ 100-73-715 Building Inspection 6.00 1.043% 3,092$ 3,092$ 577$ 3,669$ 100-74-202 Code Enforcement 3.00 0.521% 1,546$ 1,546$ 289$ 1,835$ 100-82-804 Plan Review 55.00 9.557% 28,347$ 28,347$ 5,290$ 33,637$ 100-84-813 Neighborhood Parks 5.00 0.869% 2,577$ 2,577$ 481$ 3,058$ 100-85-848 Street Lighting 15.00 2.606% 7,731$ 7,731$ 1,443$ 9,174$ 100-86-261 Trail Maintenance 10.00 1.738% 5,154$ 5,154$ 962$ 6,116$ FY24 FULL COST ALLOCATION PLAN
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
100-86-825 Street Tree Maintenance 40.00 6.950% 20,616$ 20,616$ 3,847$ 24,463$ 100-87-829 Bldg Maint Service Center 2.00 0.348% 1,031$ 1,031$ 192$ 1,223$ 100-87-830 Bldg Maint Quinlan Center 2.00 0.348% 1,031$ 1,031$ 192$ 1,223$ 100-87-831 Bldg Maint Senior Center 2.00 0.348% 1,031$ 1,031$ 192$ 1,223$ 100-87-841 BBF Facilities Maintenance 3.00 0.521% 1,546$ 1,546$ 289$ 1,835$ 100-87-857 City Hall Annex 2.00 0.348% 1,031$ 1,031$ 192$ 1,223$ 100-88-844 Traffic Engineering 5.00 0.869% 2,577$ 2,577$ 481$ 3,058$ 100-88-846 Safe Routes 2 School 1.00 0.174% 515$ 515$ 96$ 612$ 260-72-707 CDBG General Admin 3.00 0.521% 1,546$ 1,546$ 289$ 1,835$ 260-72-709 CDBG Capital/Housing Projects 12.00 2.085% 6,185$ 6,185$ 1,154$ 7,339$ 270-85-820 Sidewalk Curb and Gutter 8.00 1.390% 4,123$ 4,123$ 769$ 4,893$ 270-85-821 Street Pavement Maintenance 6.00 1.043% 3,092$ 3,092$ 577$ 3,669$ 271-0-0 Traffic Impact 1.00 0.174% 515$ 515$ 96$ 612$ 280-0-0 Park Dedication 1.00 0.174% 515$ 515$ 96$ 612$ 420-99-48 Capital Project Support 125.00 21.720% 64,426$ 64,426$ 12,022$ 76,448$ 420-99-63 CW Bldg Condition Assess Impl 1.00 0.174% 515$ 515$ 96$ 612$ 420-99-85 Playground EQ (Creekside&Varian) 7.00 1.216% 3,608$ 3,608$ 673$ 4,281$ 520-81-801 Resources Recovery 7.00 1.216% 3,608$ 3,608$ 673$ 4,281$ 560-63-616 BBF Golf Course 6.00 1.043% 3,092$ 3,092$ 577$ 3,669$ 560-87-260 BBF Golf Maintenance 2.00 0.348% 1,031$ 1,031$ 192$ 1,223$ 610-30-300 Administration 15.00 2.606% 7,731$ 7,731$ 1,443$ 9,174$ 610-35-986 GIS 10.00 1.738% 5,154$ 5,154$ 962$ 6,116$ 630-85-849 Equipment Maintenance 2.00 0.348% 1,031$ 1,031$ 192$ 1,223$ Total 575.50 100.000% 296,616$ -$ 296,616$ 52,272$ 348,887$ .
Allocation Basis: # of Contracts
.
Source of Allocation: Cobblestone Report
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
Council Support .
.
100-10-100 City Council 1.00 99.990% 109,395$ 109,395$ 109,395$ Total 1.00 100.000% 109,406$ -$ 109,406$ 19,280$ 128,686$ .
Allocation Basis: Direct to City Council
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
Planning Commission Support .
.
100-11-170 Planning Commission 1.00 100.000% 42,308$ 42,308$ 7,456$ 49,764$ Total 1.00 100.000% 42,308$ -$ 42,308$ 7,456$ 49,764$ .
Allocation Basis: Direct to Planning Commission
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ALLOCATION SUMMARY
100-10-100 City Council 58,709$ 515$ 109,395$ -$ 168,620$ 100-12-120 City Manager 54,361$ 13,401$ -$ -$ 67,761$ 100-12-126 Office of Communications -$ 1,031$ -$ -$ 1,031$ 100-13-130 City Clerk 102,198$ 1,546$ -$ -$ 103,744$ 100-15-141 City Attorney 56,535$ -$ -$ -$ 56,535$ 100-31-305 Video -$ 1,835$ -$ -$ 1,835$ 100-32-308 Applications 14,562$ 3,669$ -$ -$ 18,232$ 100-40-400 Admin Services Administration -$ 2,446$ -$ -$ 2,446$ 100-41-405 Accounting 160,184$ 6,727$ -$ -$ 166,911$ 100-41-426 Budgeting -$ 612$ -$ -$ 612$ 100-44-412 Human Resources 2,912$ 3,669$ -$ -$ 6,582$ 100-80-800 Public Works Admin 43,686$ 12,232$ -$ -$ 55,918$ 100-82-806 CIP Administration -$ 612$ -$ -$ 612$ 100-87-827 Bldg Maint City Hall -$ 6,727$ -$ -$ 6,727$ 100-11-170 Planning Commission -$ -$ -$ 49,764$ 49,764$ 100-12-705 Economic Development -$ 1,223$ -$ -$ 1,223$ 100-20-200 Law Enforcement SC Sherif -$ 612$ -$ -$ 612$ 100-60-601 Rec & Comm Svcs Administration -$ 1,682$ -$ -$ 1,682$ 100-60-636 Library Services 2,912$ 459$ -$ -$ 3,371$ 100-61-605 Cultural Events -$ 306$ -$ -$ 306$ 100-62-623 Youth, Teen and Senior Adult Rec -$ 5,810$ -$ -$ 5,810$ 100-62-639 Youth and Teen Programs -$ 3,058$ -$ -$ 3,058$ 100-62-640 Neighborhood Events -$ 1,835$ -$ -$ 1,835$ 100-63-612 Park Facilities 8,737$ 1,835$ -$ -$ 10,572$ 100-70-700 Community Development Admin -$ 3,669$ -$ -$ 3,669$ 100-71-701 Current Planning 49,511$ 36,695$ -$ -$ 86,206$ 100-73-713 General Building -$ 9,174$ -$ -$ 9,174$ 100-73-714 Construction Plan Check -$ 9,174$ -$ -$ 9,174$ 100-73-715 Building Inspection -$ 3,669$ -$ -$ 3,669$ 100-74-202 Code Enforcement -$ 1,835$ -$ -$ 1,835$ 100-82-804 Plan Review 8,737$ 33,637$ -$ -$ 42,374$ 100-84-813 Neighborhood Parks 5,825$ 3,058$ -$ -$ 8,883$ 100-15-141 City Attorney
Legal
Support
Contract
Support
Council
Support
Planning
Commission Support Total
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ALLOCATION SUMMARY
100-15-141 City Attorney
Legal
Support
Contract
Support
Council
Support
Planning
Commission Support Total
100-85-848 Street Lighting -$ 9,174$ -$ -$ 9,174$ 100-86-261 Trail Maintenance -$ 6,116$ -$ -$ 6,116$ 100-86-825 Street Tree Maintenance -$ 24,463$ -$ -$ 24,463$ 100-87-829 Bldg Maint Service Center -$ 1,223$ -$ -$ 1,223$ 100-87-830 Bldg Maint Quinlan Center -$ 1,223$ -$ -$ 1,223$ 100-87-831 Bldg Maint Senior Center -$ 1,223$ -$ -$ 1,223$ 100-87-841 BBF Facilities Maintenance 2,912$ 1,835$ -$ -$ 4,747$ 100-87-857 City Hall Annex -$ 1,223$ -$ -$ 1,223$ 100-88-844 Traffic Engineering -$ 3,058$ -$ -$ 3,058$ 100-88-846 Safe Routes 2 School -$ 612$ -$ -$ 612$ 230-81-802 Non Point Source 2,912$ -$ -$ -$ 2,912$ 260-72-707 CDBG General Admin -$ 1,835$ -$ -$ 1,835$ 260-72-709 CDBG Capital/Housing Projects -$ 7,339$ -$ -$ 7,339$ 270-85-820 Sidewalk Curb and Gutter 14,562$ 4,893$ -$ -$ 19,455$ 270-85-821 Street Pavement Maintenance 14,562$ 3,669$ -$ -$ 18,232$ 271-0-0 Traffic Impact -$ 612$ -$ -$ 612$ 280-0-0 Park Dedication -$ 612$ -$ -$ 612$ 420-99-7 ADA Improvements 2,912$ -$ -$ -$ 2,912$ 420-99-48 Capital Project Support 37,862$ 76,448$ -$ -$ 114,309$ 420-99-63 CW Bldg Condition Assess Impl -$ 612$ -$ -$ 612$ 420-99-85 Playground EQ (Creekside&Varian) 2,912$ 4,281$ -$ -$ 7,193$ 420-99-267 Stevens Creek Bridge Repair 5,825$ -$ -$ -$ 5,825$ 520-81-801 Resources Recovery 8,737$ 4,281$ -$ -$ 13,018$ 560-63-616 BBF Golf Course -$ 3,669$ -$ -$ 3,669$ 560-87-260 BBF Golf Maintenance -$ 1,223$ -$ -$ 1,223$ 610-30-300 Administration -$ 9,174$ -$ -$ 9,174$ 610-35-986 GIS -$ 6,116$ -$ -$ 6,116$ 630-85-849 Equipment Maintenance 2,912$ 1,223$ -$ -$ 4,136$ 0-0-0 Other -$ -$ 19,291$ -$ 19,291$ Total 664,981$ 348,887$ 128,686$ 49,764$ 1,192,318$ FY24 FULL COST ALLOCATION PLAN
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8 Information & Technology - Video
The Information & Technology – Video Division serves to increase awareness and interest in the issues, programs, and services presented by the City. The division manages the City’s 24/7 government access channel, radio station, digital signage network, City website, and online video platforms. The Division also provides multimedia production services and technical support for all City divisions. Information & Technology - Video costs are allocated to Receiving Divisions, as follows:
• Video Production Support – relates to costs associated with producing videos and general public announcements on behalf of the City. These costs are allocated based on the number of hours of meetings supported per Fund per Division.
• Video Meeting Support – relates to costs associated with recording city council meetings. These costs are allocated based on the number of meetings supported per Fund per Division.
The chart on the following page illustrates the functions and measures used to allocate Information & Technology - Video costs.
The top tier shows the Central Service division, 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 division’s expenses, a function- by-function breakdown of expenses, each function’s allocation, and an allocation summary.
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INFORMATION AND
TECHNOLOGY - VIDEO
Video Production Support
Hours of Meetings Supported
Video Meeting Support
# of Meetings Supported
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Departmental Expenditures 925,970$ 925,970$
Contingencies (1,276)$
General Services (45,000)$
Total Disallowed Costs (46,276)$ (46,276)$
Incoming Costs
100-12-120 City Manager 16,923$ 6,367$ 23,290$ 100-13-130 City Clerk 275$ 177$ 451$ 100-13-132 Mail Services 549$ 6$ 554$ 100-15-141 City Attorney 1,546$ 289$ 1,835$ 100-41-405 Accounting 23,845$ 23,845$
100-41-425 Purchasing 59,269$ 59,269$
100-41-426 Budgeting 6,689$ 6,689$
100-44-412 Human Resources 17,266$ 17,266$
100-44-417 Insurance Administration 2,228$ 2,228$ 100-84-815 Civic Center Ground Maint 2,242$ 2,242$ 100-87-827 Bldg Maint City Hall 19,315$ 19,315$
Total Incoming Costs 19,292$ 137,693$ 156,985$
Total Cost Adjustments -$ -$
Total Costs to be Allocated 898,986$ 137,693$ 1,036,679$ 100-31-305 Video
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100-31-305 Video
Distribution Percentage 50.00% 50.00%
Personnel
Salaries & Wages 568,280$ S 284,140$ 284,140$ Fringe Benefits 254,372$ S 127,186$ 127,186$ Subtotal Personnel Cost 822,652$ 411,326$ 411,326$ Operatin g Services & Su pplies
Op erating Exp enses 38,579$ S 19,290$ 19,290$ General Services 63,463$ S 31,732$ 31,732$ Contingencies 1,276$ S 638$ 638$ Subtotal Operating Cost 103,318$ 51,659$ 51,659$ FUNCTIONAL EXPENDITURES 925,970$ 462,985$ 462,985$ Disallowed Costs
Contingencies (1,276)$ S (638)$ (638)$ General Services (45,000)$ S (22,500)$ (22,500)$ Subtotal Disallowed Costs (46,276)$ (23,138.00)$ (23,138.00)$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ FUNCTIONAL COST 879,694$ 439,847$ 439,847$ First Allocation
Incoming - All Others 19,292$ 9,646$ 9,646$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs -$ -$ -$ Subtotal of First Allocation 898,986$ 449,493$ 449,493$ Second Allocation
Incoming - All Others 137,693$ 68,846$ 68,846$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs -$ -$ -$ Subtotal of Second Allocation 137,693$ 68,846$ 68,846$ TOTAL ALLOCATED 1,036,679$ 518,339$ 518,339$
EXPENSE DETAIL
Sp
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Support
Video Meeting
SupportExpen se Type Expen se ($)
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100-31-305 Video
.
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Video Production Support .
.
100-10-100 City Council 15.00 0.647% 2,906$ 2,906$ 2,906$ 100-12-120 City Manager 450.00 19.397% 87,186$ 87,186$ 87,186$ 100-13-130 City Clerk 7.00 0.302% 1,356$ 1,356$ 1,356$ 100-41-426 Budgeting 28.00 1.207% 5,425$ 5,425$ 1,043$ 6,468$ 100-41-406 Business Licenses 20.00 0.862% 3,875$ 3,875$ 745$ 4,620$ 100-60-601 Rec & Comm Svcs Administration 10.00 0.431% 1,937$ 1,937$ 373$ 2,310$ 100-70-700 Community Development Admin 16.00 0.690% 3,100$ 3,100$ 596$ 3,696$ 100-71-701 Current Planning 36.00 1.552% 6,975$ 6,975$ 1,341$ 8,316$ 100-86-261 Trail Maintenance 15.00 0.647% 2,906$ 2,906$ 559$ 3,465$ 100-87-841 BBF Facilities Maintenance 21.00 0.905% 4,069$ 4,069$ 782$ 4,851$ 260-72-709 CDBG Capital/Housing Projects 94.00 4.052% 18,212$ 18,212$ 3,502$ 21,714$ 270-85-820 Sidewalk Curb and Gutter 6.00 0.259% 1,162$ 1,162$ 224$ 1,386$ 270-85-821 Street Pavement Maintenance 5.00 0.216% 969$ 969$ 186$ 1,155$ 420-99-85 Playground EQ (Creekside&Varian) 15.00 0.647% 2,906$ 2,906$ 559$ 3,465$ 520-81-801 Resources Recovery 30.00 1.293% 5,812$ 5,812$ 1,118$ 6,930$ 0-0-0 Other 1,552.00 66.897% 300,695$ 300,695$ 57,819$ 358,514$ Total 2,320.00 100.000% 449,493$ -$ 449,493$ 68,846$ 518,339$ .
Allocation Basis: Hours of Meetings Supported
.
Source of Allocation: IT Video & App Report
ALLOCATION DETAIL
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100-31-305 Video
.
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
Video Meeting Support .
.
100-10-100 City Council 45.00 10.922% 49,095$ 49,095$ 49,095$ 100-12-120 City Manager 28.00 6.796% 30,548$ 30,548$ 30,548$ 100-13-130 City Clerk 1.00 0.243% 1,091$ 1,091$ 1,091$ 100-41-426 Budgeting 2.00 0.485% 2,182$ 2,182$ 407$ 2,589$ 100-41-406 Business Licenses 1.00 0.243% 1,091$ 1,091$ 204$ 1,295$ 100-60-601 Rec & Comm Svcs Administration 13.00 3.155% 14,183$ 14,183$ 2,648$ 16,831$ 100-70-700 Community Development Admin 1.00 0.243% 1,091$ 1,091$ 204$ 1,295$ 100-71-701 Current Planning 27.00 6.553% 29,457$ 29,457$ 5,500$ 34,957$ 100-86-261 Trail Maintenance 1.00 0.243% 1,091$ 1,091$ 204$ 1,295$ 100-87-841 BBF Facilities Maintenance 1.00 0.243% 1,091$ 1,091$ 204$ 1,295$ 260-72-709 CDBG Capital/Housing Projects 5.00 1.214% 5,455$ 5,455$ 1,018$ 6,473$ 270-85-820 Sidewalk Curb and Gutter 1.00 0.243% 1,091$ 1,091$ 204$ 1,295$ 270-85-821 Street Pavement Maintenance 1.00 0.243% 1,091$ 1,091$ 204$ 1,295$ 420-99-85 Playground EQ (Creekside&Varian) 1.00 0.243% 1,091$ 1,091$ 204$ 1,295$ 520-81-801 Resources Recovery 1.00 0.243% 1,091$ 1,091$ 204$ 1,295$ 0-0-0 Other 283.00 68.689% 308,754$ 308,754$ 57,643$ 366,397$ Total 412.00 100.000% 449,493$ -$ 449,493$ 68,846$ 518,339$ .
Allocation Basis: # of Meetings Supported
.
Source of Allocation: IT Video & App Report
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ALLOCATION SUMMARY
100-10-100 City Council 2,906$ 49,095$ 52,001$ 100-12-120 City Manager 87,186$ 30,548$ 117,734$ 100-13-130 City Clerk 1,356$ 1,091$ 2,447$ 100-41-426 Budgeting 6,468$ 2,589$ 9,057$ 100-41-406 Business Licenses 4,620$ 1,295$ 5,915$ 100-60-601 Rec & Comm Svcs Administration 2,310$ 16,831$ 19,141$ 100-70-700 Community Development Admin 3,696$ 1,295$ 4,991$ 100-71-701 Current Planning 8,316$ 34,957$ 43,273$ 100-86-261 Trail Maintenance 3,465$ 1,295$ 4,760$ 100-87-841 BBF Facilities Maintenance 4,851$ 1,295$ 6,146$ 260-72-709 CDBG Capital/Housing Projects 21,714$ 6,473$ 28,188$ 270-85-820 Sidewalk Curb and Gutter 1,386$ 1,295$ 2,681$ 270-85-821 Street Pavement Maintenance 1,155$ 1,295$ 2,450$ 420-99-85 Playground EQ (Creekside&Varian) 3,465$ 1,295$ 4,760$ 520-81-801 Resources Recovery 6,930$ 1,295$ 8,225$ 0-0-0 Other 358,514$ 366,397$ 724,912$ Total 518,339$ 518,339$ 1,036,679$ 100-31-305 Video
Video Production
Support
Video Meeting
Support Total
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9 Information & Technology - Applications
The Information & Technology - Applications Division manages business requirements gathering, design, development, procurement, project management, implementation and ongoing maintenance and support of all enterprise-wide business systems and programs. The division is responsible for the city’s electronic content and procurement management systems. The Applications Division also manages the City's website, Intranet, and mobile apps development.
• General Application Support – relates to costs associated with providing support with purchasing and overseeing citywide and division-specific applications. These costs are allocated based on the number of applications used per fund per division.
The chart on the following page illustrates the functions and measures used to allocate IT - Applications costs. The top tier shows the Central Service division, 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 division’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.
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INFORMATION & TECHNOLOGY -
APPLICATIONS
General Application Support
# of Applications
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures 2,706,815$ 2,706,815$
Contingencies (13,664)$
Total Disallowed Costs (13,664)$ (13,664)$
Incoming Costs (27,328)$
100-10-100 City Council 4,958$ 7,762$ 12,720$ 100-12-120 City Manager 45,093$ 17,940$ 63,033$ 100-13-130 City Clerk 6,178$ 5,901$ 12,079$ 100-13-132 Mail Services 549$ 6$ 554$ 100-15-141 City Attorney 13,965$ 4,267$ 18,232$ 100-32-308 Applications 271,802$ 271,802$
100-41-405 Accounting 39,646$ 39,646$
100-41-425 Purchasing 13,759$ 13,759$
100-41-426 Budgeting 19,554$ 19,554$
100-44-412 Human Resources 20,144$ 20,144$
100-44-417 Insurance Administration 2,600$ 2,600$ 100-84-815 Civic Center Ground Maint 1,597$ 1,597$ 100-87-827 Bldg Maint City Hall 16,096$ 16,096$
Total Incoming Costs 70,742$ 421,072$ 491,814$ Software System Ammortization (521,528)$
Total Cost Adjustments (521,528)$ (521,528)$
Total Costs to be Allocated 2,242,366$ 421,072$ 2,663,437$ 100-32-308 Applications
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100-32-308 Applications
Distribution Percentage 100.00%
Personnel
Salaries & Wages 744,162$ S 744,162$
Fringe Benefits 276,364$ S 276,364$
Subtotal Personnel Cost 1,020,526$ 1,020,526$
Operatin g Services & Su pplies
Op erating Exp enses 966,999$ S 966,999$
General Services 126,151$ S 126,151$
Contingencies 13,664$ S 13,664$
Software Systems 579,475$ S 579,475$
Subtotal Operating Cost 1,686,289$ 1,686,289$
FUNCTIONAL EXPENDITURES 2,706,815$ 2,706,815$
Disallowed Costs
Contingencies (13,664)$ S (13,664)$
Subtotal Disallowed Costs (13,664)$ (13,664)$
Cost Adjustments
Software System Ammortization (521,528)$ S (521,528)$ Subtotal Cost Adjustments (521,528)$ (521,528)$
FUNCTIONAL COST 2,171,624$ 2,171,624$
First Allocation
Incoming - All Others 70,742$ 70,742$
Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of First Allocation 2,242,366$ 2,242,366$
Second Allocation
Incoming - All Others 421,072$ 421,072$
Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of Second Allocation 421,072$ 421,072$
TOTAL ALLOCATED 2,663,437$ 2,663,437$
EXPENSE DETAIL
Sp
rea
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General Application
Support
Expen se Type Expen se ($)
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100-32-308 Applications
.
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total General Application Support .
.
100-12-120 City Manager 2.00 6.061% 135,901$ 135,901$ 135,901$ 100-13-130 City Clerk 3.00 9.091% 203,851$ 203,851$ 203,851$ 100-15-141 City Attorney 1.00 3.030% 67,950$ 67,950$ 67,950$ 100-32-308 Applications 4.00 12.121% 271,802$ 271,802$ 271,802$ 100-41-405 Accounting 2.00 6.061% 135,901$ 135,901$ 36,615$ 172,516$ 100-41-425 Purchasing 1.00 3.030% 67,950$ 67,950$ 18,307$ 86,258$ 100-41-426 Budgeting 2.00 6.061% 135,901$ 135,901$ 36,615$ 172,516$ 100-44-412 Human Resources 1.00 3.030% 67,950$ 67,950$ 18,307$ 86,258$ 100-12-705 Economic Development 1.00 3.030% 67,950$ 67,950$ 18,307$ 86,258$ 100-41-406 Business Licenses 0.75 2.273% 50,963$ 50,963$ 13,731$ 64,693$ 100-60-601 Rec & Comm Svcs Administration 2.00 6.061% 135,901$ 135,901$ 36,615$ 172,516$ 100-71-701 Current Planning 1.33 4.040% 90,601$ 90,601$ 24,410$ 115,011$ 100-73-713 General Building 2.33 7.071% 158,551$ 158,551$ 42,717$ 201,269$ 100-74-202 Code Enforcement 2.25 6.818% 152,889$ 152,889$ 41,192$ 194,080$ 100-82-804 Plan Review 1.33 4.040% 90,601$ 90,601$ 24,410$ 115,011$ 100-88-846 Safe Routes 2 School 1.00 3.030% 67,950$ 67,950$ 18,307$ 86,258$ 230-81-802 Non Point Source 3.50 10.606% 237,827$ 237,827$ 64,076$ 301,903$ 520-81-801 Resources Recovery 1.50 4.545% 101,926$ 101,926$ 27,461$ 129,387$ Total 33.00 100.000% 2,242,366$ -$ 2,242,366$ 421,072$ 2,663,437$ .
Allocation Basis: # of Applications per Fund / Dept / Program .
Source of Allocation: IT Video & App Report
ALLOCATION DETAIL
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ALLOCATION SUMMARY
100-12-120 City Manager 135,901$ 135,901$ 100-13-130 City Clerk 203,851$ 203,851$ 100-15-141 City Attorney 67,950$ 67,950$ 100-32-308 Applications 271,802$ 271,802$ 100-41-405 Accounting 172,516$ 172,516$ 100-41-425 Purchasing 86,258$ 86,258$ 100-41-426 Budgeting 172,516$ 172,516$ 100-44-412 Human Resources 86,258$ 86,258$ 100-12-705 Economic Development 86,258$ 86,258$ 100-41-406 Business Licenses 64,693$ 64,693$ 100-60-601 Rec & Comm Svcs Administration 172,516$ 172,516$ 100-71-701 Current Planning 115,011$ 115,011$ 100-73-713 General Building 201,269$ 201,269$ 100-74-202 Code Enforcement 194,080$ 194,080$ 100-82-804 Plan Review 115,011$ 115,011$ 100-88-846 Safe Routes 2 School 86,258$ 86,258$ 230-81-802 Non Point Source 301,903$ 301,903$ 520-81-801 Resources Recovery 129,387$ 129,387$ Total 2,663,437$ 2,663,437$
100-32-308 Applications
General Application
Support Total
FY24 FULL COST ALLOCATION PLAN
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10 Administrative Services – Administration Program
The Administration Program in Administrative Services oversees the Human Resources/Risk Management, Finance, Purchasing, Budget, and Treasury divisions. The contract for the City’s Fraud, Waste, and Abuse Program is managed by the Administration Program. Administrative Services staff also provides support to the Fiscal Strategic and Audit Committees. Administrative Services – Administration Program costs are allocated to Receiving Divisions, as follows:
• Program Support – represents the level of support provided to Finance and Human Resources Programs. These costs are allocated based number of full-time employees per Administrative Services Programs.
The chart on the following page illustrates the functions and measures used to allocate Administrative Services costs. The top tier shows the Central Service division, 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 division’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.
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ADMINISTRATIVE SERVICES -
ADMINISTRATION PROGRAM
Program Support
# of FTE per Administrative
Services Division
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures 367,693$ 367,693$
Contingencies (289)$
Total Disallowed Costs (289)$ (289)$
Incoming Costs
100-12-120 City Manager 7,486$ 2,820$ 10,306$ 100-13-130 City Clerk 16,479$ 17,327$ 33,806$
100-13-132 Mail Services 549$ 6$ 554$ 100-15-141 City Attorney 2,062$ 385$ 2,446$ 100-41-405 Accounting 17,120$ 17,120$
100-41-426 Budgeting 2,656$ 2,656$
100-44-412 Human Resources 8,058$ 8,058$
100-44-417 Insurance Administration 1,040$ 1,040$
100-84-815 Civic Center Ground Maint 894$ 894$ 100-87-827 Bldg Maint City Hall 9,014$ 9,014$
Total Incoming Costs 26,575$ 59,319$ 85,895$
Total Cost Adjustments -$ -$
Total Costs to be Allocated 393,979$ 59,319$ 453,299$ 100-40-400 Admin Services Administration
FY24 FULL COST ALLOCATION PLAN
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100-40-400 Admin Services Administration
Distribution Percentage 100.00%
Personnel
Salaries & Wages 240,029$ S 240,029$
Fringe Benefits 104,242$ S 104,242$
Subtotal Personnel Cost 344,271$ 344,271$
Operatin g Services & Su pplies
Op erating Exp enses 17,628$ S 17,628$
General Services 5,505$ S 5,505$
Contingencies 289$ S 289$
Subtotal Operating Cost 23,422$ 23,422$
FUNCTIONAL EXPENDITURES 367,693$ 367,693$
Disallowed Costs
Contingencies (289)$ S (289)$
Subtotal Disallowed Costs (289)$ (289)$
Cost Adjustments
Subtotal Cost Adjustments -$ -$
FUNCTIONAL COST 367,404$ 367,404$
First Allocation
Incoming - All Others 26,575$ 26,575$
Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of First Allocation 393,979$ 393,979$
Second Allocation
Incoming - All Others 59,319$ 59,319$
Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of Second Allocation 59,319$ 59,319$ TOTAL ALLOCATED 453,299$ 453,299$
EXPENSE
DETAIL
Sp
rea
d
Program Support
Expen se Type Expen se ($)
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100-40-400 Admin Services Administration
.
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Program Support .
.
100-41-405 Accounting 7.05 42.727% 168,337$ 168,337$ 25,346$ 193,682$ 100-41-425 Purchasing 1.20 7.273% 28,653$ 28,653$ 4,314$ 32,967$ 100-41-426 Budgeting 1.95 11.818% 46,561$ 46,561$ 7,010$ 53,572$ 100-44-412 Human Resources 4.85 29.394% 115,806$ 115,806$ 17,436$ 133,242$ 100-44-417 Insurance Administration 0.15 0.909% 3,582$ 3,582$ 539$ 4,121$ 100-41-406 Business Licenses 1.10 6.667% 26,265$ 26,265$ 3,955$ 30,220$ 620-44-418 Workers Compensation Insurance 0.20 1.212% 4,776$ 4,776$ 719$ 5,495$ Total 16.50 100.000% 393,979$ -$ 393,979$ 59,319$ 453,299$ .
Allocation Basis: FTE per Administrative Services Programs .
Source of Allocation: Budget Report
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ALLOCATION SUMMARY
100-41-405 Accounting 193,682$ 193,682$
100-41-425 Purchasing 32,967$ 32,967$
100-41-426 Budgeting 53,572$ 53,572$
100-44-412 Human Resources 133,242$ 133,242$
100-44-417 Insurance Administration 4,121$ 4,121$ 100-41-406 Business Licenses 30,220$ 30,220$
620-44-418 Workers Compensation Insurance 5,495$ 5,495$ Total 453,299$ 453,299$
100-40-400 Admin Services Administration
Program
Support Total
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11 Accounting
The Accounting division manages all accounting and treasury functions for the City. This includes maintaining all financial records, collecting revenue, managing investment records, disbursing all funds, and processing payroll for all City Divisions. The Finance Division staff also processes all required Federal, State, and other regulatory reporting and generates all reports for fisca l matters of the City for all internal and external customers. Finance costs are allocated to Receiving Divisions, as follows:
• Payroll – represents costs associated with processing payroll for all City employees. These costs are allocated based on the salaries and benefits per fund per department per division.
• General Accounting – represents costs associated with processing accounts payable, journal entries, and other general ledger transactions. These costs are allocated based on the number of total accounting transactions3 per fund per division.
The chart on the following page illustrates the functions and measures used to allocate Accounting costs. The top tier shows the Central Service division, 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 division’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.
3 Accounting transactions associated with recreation and golf were weighted at 5% as they are processed in batches rather than individual reviews compared to other departments.
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ACCOUNTING
Payroll
# of Work Hours
General Accounting
# of Transactions
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures 1,818,249$ 1,818,249$
Contingencies (4,070)$
General Services (55,200)$
Total Disallowed Costs (59,270)$ (59,270)$
Incoming Costs
100-10-100 City Council 54,537$ 85,385$ 139,922$ 100-12-120 City Manager 202,032$ 87,828$ 289,861$ 100-13-130 City Clerk 65,328$ 63,259$ 128,587$ 100-13-132 Mail Services 549$ 6$ 554$ 100-15-141 City Attorney 125,263$ 41,648$ 166,911$ 100-32-308 Applications 135,901$ 36,615$ 172,516$ 100-40-400 Admin Services Administration 168,337$ 25,346$ 193,682$ 100-41-405 Accounting 196,963$ 196,963$
100-41-425 Purchasing 4,627$ 4,627$
100-41-426 Budgeting 13,135$ 13,135$
100-44-412 Human Resources 56,844$ 56,844$
100-44-417 Insurance Administration 5,237$ 5,237$ 100-84-815 Civic Center Ground Maint 4,502$ 4,502$ 100-87-827 Bldg Maint City Hall 45,390$ 45,390$ Total Incoming Costs 751,947$ 666,784$ 1,418,731$ Total Cost Adjustments -$ -$
Total Costs to be Allocated 2,510,926$ 666,784$ 3,177,710$ 100-41-405 Accounting
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100-41-405 Accounting
Distribution Percentage 33.33% 66.67%
Personnel
Salaries & Wages 1,017,009$ S 338,969$ 678,040$ Fringe Benefits 471,563$ S 157,172$ 314,391$ Subtotal Personnel Cost 1,488,572$ 496,141$ 992,431$ Operatin g Services & Su pplies
Op erating Exp enses 14,987$ S 4,995$ 9,992$ General Services 310,620$ S 103,530$ 207,090$ Contingencies 4,070$ S 1,357$ 2,713$ Subtotal Operating Cost 329,677$ 109,881$ 219,796$ FUNCTIONAL EXPENDITURES 1,818,249$ 606,022$ 1,212,227$ Disallowed Costs
Contingencies (4,070)$ S (1,357)$ (2,713)$ General Services (55,200)$ S (18,398)$ (36,802)$ Subtotal Disallowed Costs (59,270)$ (19,755)$ (39,515)$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ FUNCTIONAL COST 1,758,979$ 586,268$ 1,172,711$ First Allocation
Incoming - All Others 751,947$ 250,624$ 501,323$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs -$ -$ -$ Subtotal of First Allocation 2,510,926$ 836,892$ 1,674,034$ Second Allocation
Incoming - All Others 666,784$ 222,239$ 444,545$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs -$ -$ -$ Subtotal of Second Allocation 666,784$ 222,239$ 444,545$ TOTAL ALLOCATED 3,177,710$ 1,059,131$ 2,118,579$
EXPENSE DETAIL
Sp
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Payroll General
AccountingExpen se Type Expen se ($)
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100-41-405 Accounting
.
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Payroll .
.
100-10-100 City Council 102,591.01 0.413% 3,459$ 3,459$ 3,459$ 100-12-120 City Manager 897,101.43 3.614% 30,249$ 30,249$ 30,249$ 100-12-126 Office of Communications 231,191.13 0.931% 7,795$ 7,795$ 7,795$ 100-12-633 Disaster Preparedness 303,608.39 1.223% 10,237$ 10,237$ 10,237$ 100-13-130 City Clerk 358,875.82 1.446% 12,101$ 12,101$ 12,101$ 100-15-141 City Attorney 643,355.79 2.592% 21,693$ 21,693$ 21,693$ 100-31-305 Video 210,617.33 0.849% 7,102$ 7,102$ 7,102$ 100-32-308 Applications 679,229.68 2.737% 22,903$ 22,903$ 22,903$ 100-40-400 Admin Services Administration 507,737.90 2.046% 17,120$ 17,120$ 17,120$ 100-41-405 Accounting 744,016.80 2.998% 25,087$ 25,087$ 25,087$ 100-41-425 Purchasing 27,122.14 0.109% 915$ 915$ 299$ 1,214$ 100-41-426 Budgeting 118,734.77 0.478% 4,004$ 4,004$ 1,310$ 5,314$ 100-80-800 Public Works Admin 607,460.63 2.447% 20,483$ 20,483$ 6,703$ 27,185$ 100-82-806 CIP Administration 1,002,052.09 4.037% 33,788$ 33,788$ 11,057$ 44,844$ 100-84-815 Civic Center Ground Maint 75,812.14 0.305% 2,556$ 2,556$ 837$ 3,393$ 100-87-827 Bldg Maint City Hall 95,652.35 0.385% 3,225$ 3,225$ 1,055$ 4,281$ 100-10-110 Sister Cities 8,251.58 0.033% 278$ 278$ 91$ 369$ 100-11-131 Telecommunication Commission 11,338.38 0.046% 382$ 382$ 125$ 507$ 100-11-140 Library Commission 17,772.25 0.072% 599$ 599$ 196$ 795$ 100-11-142 Fine Arts Commission 102.27 0.000% 3$ 3$ 1$ 5$ 100-11-150 Public Safety Commission 7,884.95 0.032% 266$ 266$ 87$ 353$ 100-11-155 Bike/Ped Safety Commission 26,913.39 0.108% 907$ 907$ 297$ 1,204$ 100-11-160 Recreation Commission 14,438.69 0.058% 487$ 487$ 159$ 646$ 100-11-165 Teen Commission 7,028.96 0.028% 237$ 237$ 78$ 315$ 100-11-170 Planning Commission 30,112.35 0.121% 1,015$ 1,015$ 332$ 1,348$ 100-11-175 Housing Commission 22,239.61 0.090% 750$ 750$ 245$ 995$ 100-11-180 Sustainability Commission 18,730.73 0.075% 632$ 632$ 207$ 838$ 100-11-190 Audit Committee 7,375.09 0.030% 249$ 249$ 81$ 330$ 100-12-122 Sustainability Division 255,928.95 1.031% 8,630$ 8,630$ 2,824$ 11,453$ 100-12-305 Video 306,420.42 1.235% 10,332$ 10,332$ 3,381$ 13,713$ 100-12-632 Comm Outreach & Neigh Watch 96,091.42 0.387% 3,240$ 3,240$ 1,060$ 4,300$ 100-12-705 Economic Development 163,673.18 0.659% 5,519$ 5,519$ 1,806$ 7,325$ 100-41-406 Business Licenses 105,831.70 0.426% 3,569$ 3,569$ 1,168$ 4,736$ 100-60-601 Rec & Comm Svcs Administration 667,112.20 2.688% 22,494$ 22,494$ 7,361$ 29,855$ 100-61-602 Administration 267,740.12 1.079% 9,028$ 9,028$ 2,954$ 11,982$ 100-61-605 Cultural Events 118,384.23 0.477% 3,992$ 3,992$ 1,306$ 5,298$ 100-61-630 Facilities 235,603.99 0.949% 7,944$ 7,944$ 2,600$ 10,544$
ALLOCATION DETAIL
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100-41-405 Accounting
.
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
100-62-608 Administration 310,070.92 1.249% 10,455$ 10,455$ 3,421$ 13,876$ 100-62-623 Youth, Teen and Senior Adult Rec 282,910.29 1.140% 9,539$ 9,539$ 3,122$ 12,661$ 100-62-639 Youth and Teen Programs 85,797.34 0.346% 2,893$ 2,893$ 947$ 3,840$ 100-62-640 Neighborhood Events 12,641.57 0.051% 426$ 426$ 139$ 566$ 100-63-612 Park Facilities 544,149.29 2.192% 18,348$ 18,348$ 6,004$ 24,352$ 100-70-700 Community Development Admin 93,146.52 0.375% 3,141$ 3,141$ 1,028$ 4,169$ 100-71-701 Current Planning 876,102.73 3.530% 29,541$ 29,541$ 9,667$ 39,208$ 100-71-702 Mid Long Term Planning 490,987.57 1.978% 16,555$ 16,555$ 5,418$ 21,973$ 100-73-713 General Building 420,713.70 1.695% 14,186$ 14,186$ 4,642$ 18,828$ 100-73-714 Construction Plan Check 891,985.46 3.594% 30,077$ 30,077$ 9,842$ 39,919$ 100-73-715 Building Inspection 681,435.75 2.746% 22,977$ 22,977$ 7,519$ 30,496$ 100-73-718 Muni - Bldg Code Enforcement 36,157.90 0.146% 1,219$ 1,219$ 399$ 1,618$ 100-74-202 Code Enforcement 351,682.64 1.417% 11,858$ 11,858$ 3,880$ 15,739$ 100-82-804 Plan Review 774,661.16 3.121% 26,121$ 26,121$ 8,548$ 34,668$ 100-83-807 Service Center Administration 440,374.37 1.774% 14,849$ 14,849$ 4,859$ 19,708$ 100-84-808 McClellan Ranch Park 38,203.83 0.154% 1,288$ 1,288$ 422$ 1,710$ 100-84-809 Memorial Park 189,474.95 0.763% 6,389$ 6,389$ 2,091$ 8,480$ 100-84-811 BBF Ground Maintenance 73,735.70 0.297% 2,486$ 2,486$ 814$ 3,300$ 100-84-812 School Site Maintenance 352,140.25 1.419% 11,874$ 11,874$ 3,885$ 15,759$ 100-84-813 Neighborhood Parks 709,713.90 2.859% 23,931$ 23,931$ 7,831$ 31,762$ 100-84-814 Sport Fields Jollyman CRK 208,579.21 0.840% 7,033$ 7,033$ 2,301$ 9,334$ 100-85-848 Street Lighting 129,419.60 0.521% 4,364$ 4,364$ 1,428$ 5,792$ 100-85-850 Environmental Materials 72,850.63 0.294% 2,456$ 2,456$ 804$ 3,260$ 100-86-261 Trail Maintenance 85,705.58 0.345% 2,890$ 2,890$ 946$ 3,836$ 100-86-824 Overpasses and Medians 530,923.03 2.139% 17,902$ 17,902$ 5,858$ 23,760$ 100-86-825 Street Tree Maintenance 615,974.22 2.482% 20,770$ 20,770$ 6,797$ 27,566$ 100-86-826 Weekend Work Program 211,818.91 0.853% 7,142$ 7,142$ 2,337$ 9,479$ 100-87-828 Bldg Maint Library 50,667.83 0.204% 1,708$ 1,708$ 559$ 2,268$ 100-87-829 Bldg Maint Service Center 60,053.27 0.242% 2,025$ 2,025$ 663$ 2,688$ 100-87-830 Bldg Maint Quinlan Center 71,783.47 0.289% 2,420$ 2,420$ 792$ 3,213$ 100-87-831 Bldg Maint Senior Center 57,499.48 0.232% 1,939$ 1,939$ 634$ 2,573$ 100-87-832 Bldg Maint McClellan Ranch 37,603.47 0.152% 1,268$ 1,268$ 415$ 1,683$ 100-87-833 Bldg Maint Monta Vista Ct 31,867.64 0.128% 1,075$ 1,075$ 352$ 1,426$ 100-87-834 Bldg Maint Wilson 18,509.88 0.075% 624$ 624$ 204$ 828$ 100-87-835 Bldg Maint Portal 8,977.41 0.036% 303$ 303$ 99$ 402$ 100-87-837 Bldg Maint Creekside 18,496.07 0.075% 624$ 624$ 204$ 828$ 100-87-838 Comm Hall Bldg Maint 35,688.83 0.144% 1,203$ 1,203$ 394$ 1,597$ 100-87-839 Teen Center Bldg Maint 9,428.20 0.038% 318$ 318$ 104$ 422$ 100-87-840 Park Bathrooms 15,216.48 0.061% 513$ 513$ 168$ 681$ FY24 FULL COST ALLOCATION PLAN
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100-41-405 Accounting
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
100-87-841 BBF Facilities Maintenance 18,822.98 0.076% 635$ 635$ 208$ 842$ 100-88-844 Traffic Engineering 522,878.88 2.107% 17,631$ 17,631$ 5,769$ 23,400$ 100-88-845 Traffic Signal Maintenance 240,028.43 0.967% 8,093$ 8,093$ 2,648$ 10,742$ 100-88-846 Safe Routes 2 School 149,212.89 0.601% 5,031$ 5,031$ 1,646$ 6,678$ 230-81-802 Non Point Source 371,008.45 1.495% 12,510$ 12,510$ 4,094$ 16,604$ 230-81-855 Storm Drain Maintenance 221,259.00 0.891% 7,461$ 7,461$ 2,441$ 9,902$ 260-72-707 CDBG General Admin 78,809.52 0.318% 2,657$ 2,657$ 870$ 3,527$ 265-72-711 BMR Affordable Housing Fund 145,829.52 0.588% 4,917$ 4,917$ 1,609$ 6,526$ 270-85-820 Sidewalk Curb and Gutter 205,628.45 0.828% 6,934$ 6,934$ 2,269$ 9,202$ 270-85-821 Street Pavement Maintenance 404,125.03 1.628% 13,627$ 13,627$ 4,459$ 18,086$ 270-85-822 Street Sign Marking 280,176.05 1.129% 9,447$ 9,447$ 3,091$ 12,539$ 520-81-801 Resources Recovery 461,631.86 1.860% 15,566$ 15,566$ 5,094$ 20,659$ 560-63-616 BBF Golf Course 187,197.44 0.754% 6,312$ 6,312$ 2,066$ 8,378$ 560-87-260 BBF Golf Maintenance 288,817.50 1.164% 9,739$ 9,739$ 3,187$ 12,925$ 570-63-621 Sports Center Operation 64,622.72 0.260% 2,179$ 2,179$ 713$ 2,892$ 570-87-836 Bldg Maint Sports Center 304,934.04 1.229% 10,282$ 10,282$ 3,365$ 13,647$ 580-62-613 Youth Teen Recreation 218,179.01 0.879% 7,357$ 7,357$ 2,407$ 9,764$ 580-63-620 Outdoor Recreation 118,151.77 0.476% 3,984$ 3,984$ 1,304$ 5,288$ 610-30-300 Administration 619,302.00 2.495% 20,882$ 20,882$ 6,833$ 27,715$ 610-34-310 Infrastructure 658,521.46 2.653% 22,205$ 22,205$ 7,266$ 29,471$ 610-35-986 GIS 30,218.32 0.122% 1,019$ 1,019$ 333$ 1,352$ 620-44-418 Workers Compensation Insurance 309,144.49 1.246% 10,424$ 10,424$ 3,411$ 13,835$ Total 24,819,782.72 100.000% 836,892$ -$ 836,892$ 222,239$ 1,059,131$ .
Allocation Basis: Salaries and Benefits / Fund / Dept
.
Source of Allocation: Payroll Report
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100-41-405 Accounting
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
General Accounting .
.
100-10-100 City Council 3,554.00 5.974% 100,007$ 100,007$ 100,007$ 100-31-305 Video 595.00 1.000% 16,743$ 16,743$ 16,743$ 100-32-308 Applications 595.00 1.000% 16,743$ 16,743$ 16,743$ 100-41-405 Accounting 6,108.00 10.267% 171,875$ 171,875$ 171,875$ 100-80-800 Public Works Admin 14,741.00 24.779% 414,803$ 414,803$ 134,729$ 549,531$ 100-20-200 Law Enforcement SC Sherif 108.00 0.182% 3,039$ 3,039$ 987$ 4,026$ 100-60-601 Rec & Comm Svcs Administration 2,228.95 3.747% 62,721$ 62,721$ 20,372$ 83,093$ 100-70-700 Community Development Admin 4,712.00 7.921% 132,593$ 132,593$ 43,066$ 175,659$ 100-90-1 Non Departmental 1,218.00 2.047% 34,274$ 34,274$ 11,132$ 45,406$ 130-0-0 Investment Fund 27.00 0.045% 760$ 760$ 247$ 1,007$ 210-0-0 Storm Drain Improvement 83.00 0.140% 2,336$ 2,336$ 759$ 3,094$ 215-0-0 Storm Drain AB1600 135.00 0.227% 3,799$ 3,799$ 1,234$ 5,033$ 230-81-802 Non Point Source 1,342.00 2.256% 37,763$ 37,763$ 12,266$ 50,029$ 260-72-707 CDBG General Admin 372.00 0.625% 10,468$ 10,468$ 3,400$ 13,868$ 265-72-711 BMR Affordable Housing Fund 598.00 1.005% 16,827$ 16,827$ 5,466$ 22,293$ 270-85-820 Sidewalk Curb and Gutter 1,800.00 3.026% 50,651$ 50,651$ 16,451$ 67,102$ 271-0-0 Traffic Impact 8.00 0.013% 225$ 225$ 73$ 298$ 280-0-0 Park Dedication 234.00 0.393% 6,585$ 6,585$ 2,139$ 8,723$ 281-90-1 Non Departmental 28.00 0.047% 788$ 788$ 256$ 1,044$ 365-90-500 Non Departmental - Facility Lease 19.00 0.032% 535$ 535$ 174$ 708$ 420-99-48 Capital Project Support 1,132.00 1.903% 31,854$ 31,854$ 10,346$ 42,200$ 427-0-0 Stevens Creek Corridor Park 33.00 0.055% 929$ 929$ 302$ 1,230$ 429-90-1 Non Departmental 9.00 0.015% 253$ 253$ 82$ 336$ 520-81-801 Resources Recovery 829.00 1.393% 23,328$ 23,328$ 7,577$ 30,904$ 560-63-616 BBF Golf Course 2,504.70 4.210% 70,481$ 70,481$ 22,892$ 93,373$ 570-63-621 Sports Center Operation 7,577.40 12.737% 213,223$ 213,223$ 69,255$ 282,479$ 580-62-613 Youth Teen Recreation 5,293.75 8.898% 148,963$ 148,963$ 48,383$ 197,346$ 610-30-300 Administration 2,036.00 3.422% 57,292$ 57,292$ 18,608$ 75,900$ 620-44-418 Workers Compensation Insurance 350.00 0.588% 9,849$ 9,849$ 3,199$ 13,048$ 630-85-849 Equipment Maintenance 1,009.00 1.696% 28,393$ 28,393$ 9,222$ 37,615$ 641-44-420 Compensated Absence 146.00 0.245% 4,108$ 4,108$ 1,334$ 5,443$ 642-44-414 HR Retiree Benefits 65.00 0.109% 1,829$ 1,829$ 594$ 2,423$ Total 59,490.80 100.000% 1,674,034$ -$ 1,674,034$ 444,545$ 2,118,579$ .
Allocation Basis: # of Transactions / Dept / Program
.
Source of Allocation: Transaction Report
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ALLOCATION SUMMARY
100-10-100 City Council 3,459$ 100,007$ 103,467$ 100-12-120 City Manager 30,249$ -$ 30,249$ 100-12-126 Office of Communications 7,795$ -$ 7,795$ 100-12-633 Disaster Preparedness 10,237$ -$ 10,237$ 100-13-130 City Clerk 12,101$ -$ 12,101$ 100-15-141 City Attorney 21,693$ -$ 21,693$ 100-31-305 Video 7,102$ 16,743$ 23,845$ 100-32-308 Applications 22,903$ 16,743$ 39,646$ 100-40-400 Admin Services Administration 17,120$ -$ 17,120$ 100-41-405 Accounting 25,087$ 171,875$ 196,963$ 100-41-425 Purchasing 1,214$ -$ 1,214$ 100-41-426 Budgeting 5,314$ -$ 5,314$ 100-80-800 Public Works Admin 27,185$ 549,531$ 576,717$ 100-82-806 CIP Administration 44,844$ -$ 44,844$ 100-84-815 Civic Center Ground Maint 3,393$ -$ 3,393$ 100-87-827 Bldg Maint City Hall 4,281$ -$ 4,281$ 100-10-110 Sister Cities 369$ -$ 369$ 100-11-131 Telecommunication Commission 507$ -$ 507$ 100-11-140 Library Commission 795$ -$ 795$ 100-11-142 Fine Arts Commission 5$ -$ 5$ 100-11-150 Public Safety Commission 353$ -$ 353$ 100-11-155 Bike/Ped Safety Commission 1,204$ -$ 1,204$ 100-11-160 Recreation Commission 646$ -$ 646$ 100-11-165 Teen Commission 315$ -$ 315$ 100-11-170 Planning Commission 1,348$ -$ 1,348$ 100-11-175 Housing Commission 995$ -$ 995$ 100-11-180 Sustainability Commission 838$ -$ 838$ 100-11-190 Audit Committee 330$ -$ 330$ 100-12-122 Sustainability Division 11,453$ -$ 11,453$ 100-41-405 Accounting Payroll
General
Accounting Total
FY24 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
100-41-405 Accounting Payroll
General
Accounting Total
100-12-305 Video 13,713$ -$ 13,713$ 100-12-632 Comm Outreach & Neigh Watch 4,300$ -$ 4,300$ 100-12-705 Economic Development 7,325$ -$ 7,325$ 100-20-200 Law Enforcement SC Sherif -$ 4,026$ 4,026$ 100-41-406 Business Licenses 4,736$ -$ 4,736$ 100-60-601 Rec & Comm Svcs Administration 29,855$ 83,093$ 112,948$ 100-61-602 Administration 11,982$ -$ 11,982$ 100-61-605 Cultural Events 5,298$ -$ 5,298$ 100-61-630 Facilities 10,544$ -$ 10,544$ 100-62-608 Administration 13,876$ -$ 13,876$ 100-62-623 Youth, Teen and Senior Adult Rec 12,661$ -$ 12,661$ 100-62-639 Youth and Teen Programs 3,840$ -$ 3,840$ 100-62-640 Neighborhood Events 566$ -$ 566$ 100-63-612 Park Facilities 24,352$ -$ 24,352$ 100-70-700 Community Development Admin 4,169$ 175,659$ 179,828$ 100-71-701 Current Planning 39,208$ -$ 39,208$ 100-71-702 Mid Long Term Planning 21,973$ -$ 21,973$ 100-73-713 General Building 18,828$ -$ 18,828$ 100-73-714 Construction Plan Check 39,919$ -$ 39,919$ 100-73-715 Building Inspection 30,496$ -$ 30,496$ 100-73-718 Muni - Bldg Code Enforcement 1,618$ -$ 1,618$ 100-74-202 Code Enforcement 15,739$ -$ 15,739$ 100-82-804 Plan Review 34,668$ -$ 34,668$ 100-83-807 Service Center Administration 19,708$ -$ 19,708$ 100-84-808 McClellan Ranch Park 1,710$ -$ 1,710$ 100-84-809 Memorial Park 8,480$ -$ 8,480$ 100-84-811 BBF Ground Maintenance 3,300$ -$ 3,300$ 100-84-812 School Site Maintenance 15,759$ -$ 15,759$ 100-84-813 Neighborhood Parks 31,762$ -$ 31,762$ FY24 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
100-41-405 Accounting Payroll
General
Accounting Total
100-84-814 Sport Fields Jollyman CRK 9,334$ -$ 9,334$ 100-85-848 Street Lighting 5,792$ -$ 5,792$ 100-85-850 Environmental Materials 3,260$ -$ 3,260$ 100-86-261 Trail Maintenance 3,836$ -$ 3,836$ 100-86-824 Overpasses and Medians 23,760$ -$ 23,760$ 100-86-825 Street Tree Maintenance 27,566$ -$ 27,566$ 100-86-826 Weekend Work Program 9,479$ -$ 9,479$ 100-87-828 Bldg Maint Library 2,268$ -$ 2,268$ 100-87-829 Bldg Maint Service Center 2,688$ -$ 2,688$ 100-87-830 Bldg Maint Quinlan Center 3,213$ -$ 3,213$ 100-87-831 Bldg Maint Senior Center 2,573$ -$ 2,573$ 100-87-832 Bldg Maint McClellan Ranch 1,683$ -$ 1,683$ 100-87-833 Bldg Maint Monta Vista Ct 1,426$ -$ 1,426$ 100-87-834 Bldg Maint Wilson 828$ -$ 828$ 100-87-835 Bldg Maint Portal 402$ -$ 402$ 100-87-837 Bldg Maint Creekside 828$ -$ 828$ 100-87-838 Comm Hall Bldg Maint 1,597$ -$ 1,597$ 100-87-839 Teen Center Bldg Maint 422$ -$ 422$ 100-87-840 Park Bathrooms 681$ -$ 681$ 100-87-841 BBF Facilities Maintenance 842$ -$ 842$ 100-88-844 Traffic Engineering 23,400$ -$ 23,400$ 100-88-845 Traffic Signal Maintenance 10,742$ -$ 10,742$ 100-88-846 Safe Routes 2 School 6,678$ -$ 6,678$ 100-90-1 Non Departmental -$ 45,406$ 45,406$ 130-0-0 Investment Fund -$ 1,007$ 1,007$ 210-0-0 Storm Drain Improvement -$ 3,094$ 3,094$ 215-0-0 Storm Drain AB1600 -$ 5,033$ 5,033$ 230-81-802 Non Point Source 16,604$ 50,029$ 66,632$ 230-81-855 Storm Drain Maintenance 9,902$ -$ 9,902$ FY24 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
100-41-405 Accounting Payroll
General
Accounting Total
260-72-707 CDBG General Admin 3,527$ 13,868$ 17,395$ 265-72-711 BMR Affordable Housing Fund 6,526$ 22,293$ 28,819$ 270-85-820 Sidewalk Curb and Gutter 9,202$ 67,102$ 76,305$ 270-85-821 Street Pavement Maintenance 18,086$ -$ 18,086$ 270-85-822 Street Sign Marking 12,539$ -$ 12,539$ 271-0-0 Traffic Impact -$ 298$ 298$ 280-0-0 Park Dedication -$ 8,723$ 8,723$ 281-90-1 Non Departmental -$ 1,044$ 1,044$ 365-90-500 Non Departmental - Facility Lease -$ 708$ 708$ 420-99-48 Capital Project Support -$ 42,200$ 42,200$ 427-0-0 Stevens Creek Corridor Park -$ 1,230$ 1,230$ 429-90-1 Non Departmental -$ 336$ 336$ 520-81-801 Resources Recovery 20,659$ 30,904$ 51,564$ 560-63-616 BBF Golf Course 8,378$ 93,373$ 101,751$ 560-87-260 BBF Golf Maintenance 12,925$ -$ 12,925$ 570-63-621 Sports Center Operation 2,892$ 282,479$ 285,371$ 570-87-836 Bldg Maint Sports Center 13,647$ -$ 13,647$ 580-62-613 Youth Teen Recreation 9,764$ 197,346$ 207,110$ 580-63-620 Outdoor Recreation 5,288$ -$ 5,288$ 610-30-300 Administration 27,715$ 75,900$ 103,616$ 610-34-310 Infrastructure 29,471$ -$ 29,471$ 610-35-986 GIS 1,352$ -$ 1,352$ 620-44-418 Workers Compensation Insurance 13,835$ 13,048$ 26,883$ 630-85-849 Equipment Maintenance -$ 37,615$ 37,615$ 641-44-420 Compensated Absence -$ 5,443$ 5,443$ 642-44-414 HR Retiree Benefits -$ 2,423$ 2,423$ Total 1,059,131$ 2,118,579$ 3,177,710$
FY24 FULL COST ALLOCATION PLAN
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12 Purchasing
The Purchasing Division is responsible for the management of procurement of goods and services on behalf of the City. This includes soliciting formal competitive bids and proposals, obtaining quotes, and participating in cooperative procurements with other governmental agencies. The Purchasing Division also assists in ensuring employees of the City are in compliance with all legal and ethical requirements. Purchasing costs are allocated to Receiving Divisions, as follows:
• PO Creation Support – related to the costs associated with initiating and creating purchase orders . These costs are allocated based on the number of purchase orders per division.
• PO Processing – related to the costs associated with processing purchase orders and maintaining compliance with City procurement requirements. These costs are allocated based on the dollar amount of purchase orders 4 per division.
The chart on the following page illustrates the functions and measures used to allocate Purchasing costs. The top tier shows the Central Service division, 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 division’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.
4 The dollar amount for the Sherriff’s purchase order was weighted at 10% due to the large dollar value not reflecting the level of effort associated with that type of purchase order.
FY24 FULL COST ALLOCATION PLAN
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PURCHASING
PO Creationg Support
# of Purchase Orders
PO Processing
$ of Purchase Orders
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures 369,477$ 369,477$
Contingencies (22)$
Total Disallowed Costs (22)$ (22)$
Incoming Costs
100-12-120 City Manager 6,763$ 2,545$ 9,308$ 100-13-130 City Clerk 275$ 177$ 451$ 100-13-132 Mail Services 549$ 6$ 554$ 100-32-308 Applications 67,950$ 18,307$ 86,258$ 100-40-400 Admin Services Administration 28,653$ 4,314$ 32,967$ 100-41-405 Accounting 915$ 299$ 1,214$ 100-41-426 Budgeting 2,669$ 2,669$
100-44-412 Human Resources 23,175$ 23,175$
100-44-417 Insurance Administration 891$ 891$ 100-84-815 Civic Center Ground Maint 766$ 766$ 100-87-827 Bldg Maint City Hall 7,726$ 7,726$ Total Incoming Costs 105,105$ 60,876$ 165,980$ Total Cost Adjustments -$ -$
Total Costs to be Allocated 474,560$ 60,876$ 535,435$ 100-41-425 Purchasing
FY24 FULL COST ALLOCATION PLAN
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100-41-425 Purchasing
Distribution Percentage 60.00% 40.00%
Personnel
Salaries & Wages 255,179$ S 153,107$ 102,072$
Fringe Benefits 112,524$ S 67,514$ 45,010$
Subtotal Personnel Cost 367,703$ 220,622$ 147,081$ Operatin g Services & Su pplies
Op erating Exp enses 1,752$ S 1,051$ 701$
Contingencies 22$ S 13$ 9$
Subtotal Operating Cost 1,774$ 1,064$ 710$
FUNCTIONAL EXPENDITURES 369,477$ 221,686$ 147,791$ Disallowed Costs
Contingencies (22)$ S (13)$ (9)$
Subtotal Disallowed Costs (22)$ (13)$ (9)$
Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$
FUNCTIONAL COST 369,455$ 221,673$ 147,782$
First Allocation
Incoming - All Others 105,105$ 63,063$ 42,042$
Reallocate Admin Costs -$ -$ -$
Unallocated Costs -$ -$ -$
Subtotal of First Allocation 474,560$ 284,736$ 189,824$ Second Allocation
Incoming - All Others 60,876$ 36,525$ 24,350$
Reallocate Admin Costs -$ -$ -$
Unallocated Costs -$ -$ -$
TOTAL ALLOCATED 535,435$ 321,261$ 214,174$
Expen se Type Expen se ($)
EXPENSE DETAIL
Sp
rea
d
PO Creation
Support PO Processing
FY24 FULL COST ALLOCATION PLAN
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100-41-425 Purchasing
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total PO Creation Support .
.
100-10-100 City Council 1.00 0.116% 331$ 331$ 331$ 100-12-120 City Manager 4.00 0.465% 1,323$ 1,323$ 1,323$ 100-12-126 Office of Communications 1.00 0.116% 331$ 331$ 331$ 100-12-633 Disaster Preparedness 1.00 0.116% 331$ 331$ 331$ 100-31-305 Video 176.00 20.441% 58,204$ 58,204$ 58,204$ 100-32-308 Applications 26.00 3.020% 8,598$ 8,598$ 8,598$ 100-41-405 Accounting 8.00 0.929% 2,646$ 2,646$ 2,646$ 100-44-412 Human Resources 3.00 0.348% 992$ 992$ 170$ 1,162$ 100-80-800 Public Works Admin 1.00 0.116% 331$ 331$ 57$ 387$ 100-84-815 Civic Center Ground Maint 14.00 1.626% 4,630$ 4,630$ 794$ 5,424$ 100-87-827 Bldg Maint City Hall 3.00 0.348% 992$ 992$ 170$ 1,162$ 100-12-122 Sustainability Division 4.00 0.465% 1,323$ 1,323$ 227$ 1,550$ 100-12-305 Video 47.00 5.459% 15,543$ 15,543$ 2,666$ 18,209$ 100-12-632 Comm Outreach & Neigh Watch 2.00 0.232% 661$ 661$ 113$ 775$ 100-12-705 Economic Development 1.00 0.116% 331$ 331$ 57$ 387$ 100-14-123 City Manager Contingency 1.00 0.116% 331$ 331$ 57$ 387$ 100-20-200 Law Enforcement SC Sherif 1.00 0.116% 331$ 331$ 57$ 387$ 100-60-601 Rec & Comm Svcs Administration 1.00 0.116% 331$ 331$ 57$ 387$ 100-61-605 Cultural Events 1.00 0.116% 331$ 331$ 57$ 387$ 100-62-623 Youth, Teen and Senior Adult Rec 6.00 0.697% 1,984$ 1,984$ 340$ 2,325$ 100-62-639 Youth and Teen Programs 7.00 0.813% 2,315$ 2,315$ 397$ 2,712$ 100-63-612 Park Facilities 9.00 1.045% 2,976$ 2,976$ 510$ 3,487$ 100-71-701 Current Planning 7.00 0.813% 2,315$ 2,315$ 397$ 2,712$ 100-71-702 Mid Long Term Planning 2.00 0.232% 661$ 661$ 113$ 775$ 100-72-712 Gen Fund Human Services Grants 4.00 0.465% 1,323$ 1,323$ 227$ 1,550$ 100-73-714 Construction Plan Check 3.00 0.348% 992$ 992$ 170$ 1,162$ 100-74-202 Code Enforcement 2.00 0.232% 661$ 661$ 113$ 775$ 100-82-804 Plan Review 9.00 1.045% 2,976$ 2,976$ 510$ 3,487$ 100-83-807 Service Center Administration 11.00 1.278% 3,638$ 3,638$ 624$ 4,262$ 100-84-808 McClellan Ranch Park 15.00 1.742% 4,961$ 4,961$ 851$ 5,811$ 100-84-809 Memorial Park 23.00 2.671% 7,606$ 7,606$ 1,304$ 8,911$ 100-84-811 BBF Ground Maintenance 21.00 2.439% 6,945$ 6,945$ 1,191$ 8,136$ 100-84-812 School Site Maintenance 20.00 2.323% 6,614$ 6,614$ 1,134$ 7,748$ 100-84-813 Neighborhood Parks 29.00 3.368% 9,590$ 9,590$ 1,645$ 11,235$ 100-84-814 Sport Fields Jollyman CRK 21.00 2.439% 6,945$ 6,945$ 1,191$ 8,136$ 100-85-848 Street Lighting 12.00 1.394% 3,968$ 3,968$ 681$ 4,649$ 100-85-850 Environmental Materials 1.00 0.116% 331$ 331$ 57$ 387$
ALLOCATION DETAIL
FY24 FULL COST ALLOCATION PLAN
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100-41-425 Purchasing
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
100-86-261 Trail Maintenance 28.00 3.252% 9,260$ 9,260$ 1,588$ 10,848$ 100-86-824 Overpasses and Medians 12.00 1.394% 3,968$ 3,968$ 681$ 4,649$ 100-86-825 Street Tree Maintenance 6.00 0.697% 1,984$ 1,984$ 340$ 2,325$ 100-86-826 Weekend Work Program 2.00 0.232% 661$ 661$ 113$ 775$ 100-87-828 Bldg Maint Library 2.00 0.232% 661$ 661$ 113$ 775$ 100-87-829 Bldg Maint Service Center 6.00 0.697% 1,984$ 1,984$ 340$ 2,325$ 100-87-830 Bldg Maint Quinlan Center 2.00 0.232% 661$ 661$ 113$ 775$ 100-87-831 Bldg Maint Senior Center 4.00 0.465% 1,323$ 1,323$ 227$ 1,550$ 100-87-832 Bldg Maint McClellan Ranch 3.00 0.348% 992$ 992$ 170$ 1,162$ 100-87-833 Bldg Maint Monta Vista Ct 1.00 0.116% 331$ 331$ 57$ 387$ 100-87-837 Bldg Maint Creekside 1.00 0.116% 331$ 331$ 57$ 387$ 100-87-838 Comm Hall Bldg Maint 1.00 0.116% 331$ 331$ 57$ 387$ 100-87-841 BBF Facilities Maintenance 4.00 0.465% 1,323$ 1,323$ 227$ 1,550$ 100-88-844 Traffic Engineering 5.00 0.581% 1,654$ 1,654$ 284$ 1,937$ 100-88-845 Traffic Signal Maintenance 19.00 2.207% 6,283$ 6,283$ 1,078$ 7,361$ 100-88-846 Safe Routes 2 School 1.00 0.116% 331$ 331$ 57$ 387$ 210-0-0 Storm Drain Improvement 4.00 0.465% 1,323$ 1,323$ 227$ 1,550$ 230-81-802 Non Point Source 3.00 0.348% 992$ 992$ 170$ 1,162$ 230-81-855 Storm Drain Maintenance 5.00 0.581% 1,654$ 1,654$ 284$ 1,937$ 260-72-709 CDBG Capital/Housing Projects 1.00 0.116% 331$ 331$ 57$ 387$ 260-72-710 CDBG Public Service Grants 2.00 0.232% 661$ 661$ 113$ 775$ 265-72-711 BMR Affordable Housing Fund 4.00 0.465% 1,323$ 1,323$ 227$ 1,550$ 270-85-820 Sidewalk Curb and Gutter 6.00 0.697% 1,984$ 1,984$ 340$ 2,325$ 270-85-821 Street Pavement Maintenance 10.00 1.161% 3,307$ 3,307$ 567$ 3,874$ 270-85-822 Street Sign Marking 12.00 1.394% 3,968$ 3,968$ 681$ 4,649$ 280-0-0 Park Dedication 4.00 0.465% 1,323$ 1,323$ 227$ 1,550$ 420-99-7 ADA Improvements 2.00 0.232% 661$ 661$ 113$ 775$ 420-99-48 Capital Project Support 34.00 3.949% 11,244$ 11,244$ 1,928$ 13,172$ 420-99-56 St Light Install - Annual Infill 5.00 0.581% 1,654$ 1,654$ 284$ 1,937$ 420-99-63 CW Bldg Condition Assess Impl 2.00 0.232% 661$ 661$ 113$ 775$ 420-99-85 Playground EQ (Creekside&Varian) 2.00 0.232% 661$ 661$ 113$ 775$ 520-81-801 Resources Recovery 10.00 1.161% 3,307$ 3,307$ 567$ 3,874$ 560-63-616 BBF Golf Course 6.00 0.697% 1,984$ 1,984$ 340$ 2,325$ 560-87-260 BBF Golf Maintenance 2.00 0.232% 661$ 661$ 113$ 775$ 570-63-621 Sports Center Operation 16.00 1.858% 5,291$ 5,291$ 907$ 6,199$ 570-87-836 Bldg Maint Sports Center 6.00 0.697% 1,984$ 1,984$ 340$ 2,325$ 580-62-613 Youth Teen Recreation 24.00 2.787% 7,937$ 7,937$ 1,361$ 9,298$ 580-63-620 Outdoor Recreation 22.00 2.555% 7,275$ 7,275$ 1,248$ 8,523$ 610-30-300 Administration 1.00 0.116% 331$ 331$ 57$ 387$ FY24 FULL COST ALLOCATION PLAN
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100-41-425 Purchasing
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
610-34-310 Infrastructure 55.00 6.388% 18,189$ 18,189$ 3,119$ 21,308$ 610-35-986 GIS 12.00 1.394% 3,968$ 3,968$ 681$ 4,649$ 630-85-849 Equipment Maintenance 3.00 0.348% 992$ 992$ 170$ 1,162$ 630-90-985 Non Departmental - Fixed Assets Acquisition 13.00 1.510% 4,299$ 4,299$ 737$ 5,036$ Total 861.00 100.000% 284,736$ -$ 284,736$ 36,525$ 321,261$ .
Allocation Basis: # of POs
.
Source of Allocation: PO Report
FY24 FULL COST ALLOCATION PLAN
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100-41-425 Purchasing
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
PO Processing .
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100-10-100 City Council 2,605.36 0.009% 17$ 17$ 17$ 100-12-120 City Manager 69,774.64 0.244% 463$ 463$ 463$ 100-12-126 Office of Communications 18,287.00 0.064% 121$ 121$ 121$ 100-12-633 Disaster Preparedness 182.21 0.001% 1$ 1$ 1$ 100-31-305 Video 160,602.32 0.561% 1,065$ 1,065$ 1,065$ 100-32-308 Applications 777,957.72 2.719% 5,161$ 5,161$ 5,161$ 100-41-405 Accounting 298,676.13 1.044% 1,981$ 1,981$ 1,981$ 100-44-412 Human Resources 110,517.42 0.386% 733$ 733$ 99$ 832$ 100-80-800 Public Works Admin 1,198.52 0.004% 8$ 8$ 1$ 9$ 100-84-815 Civic Center Ground Maint 34,950.00 0.122% 232$ 232$ 31$ 263$ 100-87-827 Bldg Maint City Hall 102,424.00 0.358% 679$ 679$ 91$ 771$ 100-12-122 Sustainability Division 100,919.86 0.353% 669$ 669$ 90$ 760$ 100-12-305 Video 22,790.67 0.080% 151$ 151$ 20$ 172$ 100-12-632 Comm Outreach & Neigh Watch 2,447.66 0.009% 16$ 16$ 2$ 18$ 100-12-705 Economic Development 10,000.00 0.035% 66$ 66$ 9$ 75$ 100-14-123 City Manager Contingency 5,850.00 0.020% 39$ 39$ 5$ 44$ 100-20-200 Law Enforcement SC Sherif 827,909.90 2.893% 5,492$ 5,492$ 739$ 6,231$ 100-60-601 Rec & Comm Svcs Administration 30,400.00 0.106% 202$ 202$ 27$ 229$ 100-61-605 Cultural Events 42,177.00 0.147% 280$ 280$ 38$ 317$ 100-62-623 Youth, Teen and Senior Adult Rec 94,450.00 0.330% 627$ 627$ 84$ 711$ 100-62-639 Youth and Teen Programs 3,991.57 0.014% 26$ 26$ 4$ 30$ 100-63-612 Park Facilities 95,334.94 0.333% 632$ 632$ 85$ 717$ 100-71-701 Current Planning 232,245.00 0.812% 1,541$ 1,541$ 207$ 1,748$ 100-71-702 Mid Long Term Planning 1,126,757.00 3.938% 7,474$ 7,474$ 1,005$ 8,480$ 100-72-712 Gen Fund Human Services Grants 115,780.00 0.405% 768$ 768$ 103$ 871$ 100-73-714 Construction Plan Check 780,000.00 2.726% 5,174$ 5,174$ 696$ 5,870$ 100-74-202 Code Enforcement 264,544.46 0.924% 1,755$ 1,755$ 236$ 1,991$ 100-82-804 Plan Review 112,198.30 0.392% 744$ 744$ 100$ 844$ 100-83-807 Service Center Administration 245,892.53 0.859% 1,631$ 1,631$ 219$ 1,851$ 100-84-808 McClellan Ranch Park 105,954.27 0.370% 703$ 703$ 95$ 797$ 100-84-809 Memorial Park 129,881.00 0.454% 862$ 862$ 116$ 977$ 100-84-811 BBF Ground Maintenance 90,872.00 0.318% 603$ 603$ 81$ 684$ 100-84-812 School Site Maintenance 204,081.58 0.713% 1,354$ 1,354$ 182$ 1,536$ 100-84-813 Neighborhood Parks 335,918.97 1.174% 2,228$ 2,228$ 300$ 2,528$ 100-84-814 Sport Fields Jollyman CRK 105,331.00 0.368% 699$ 699$ 94$ 793$ 100-85-848 Street Lighting 353,131.36 1.234% 2,343$ 2,343$ 315$ 2,658$ 100-85-850 Environmental Materials 3,500.00 0.012% 23$ 23$ 3$ 26$ FY24 FULL COST ALLOCATION PLAN
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100-41-425 Purchasing
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
100-86-261 Trail Maintenance 54,750.00 0.191% 363$ 363$ 49$ 412$ 100-86-824 Overpasses and Medians 289,839.74 1.013% 1,923$ 1,923$ 259$ 2,181$ 100-86-825 Street Tree Maintenance 71,440.00 0.250% 474$ 474$ 64$ 538$ 100-86-826 Weekend Work Program 4,700.00 0.016% 31$ 31$ 4$ 35$ 100-87-828 Bldg Maint Library 62,200.00 0.217% 413$ 413$ 56$ 468$ 100-87-829 Bldg Maint Service Center 449,939.00 1.572% 2,985$ 2,985$ 402$ 3,386$ 100-87-830 Bldg Maint Quinlan Center 31,166.48 0.109% 207$ 207$ 28$ 235$ 100-87-831 Bldg Maint Senior Center 108,822.50 0.380% 722$ 722$ 97$ 819$ 100-87-832 Bldg Maint McClellan Ranch 19,253.00 0.067% 128$ 128$ 17$ 145$ 100-87-833 Bldg Maint Monta Vista Ct 8,629.00 0.030% 57$ 57$ 8$ 65$ 100-87-837 Bldg Maint Creekside 1,595.00 0.006% 11$ 11$ 1$ 12$ 100-87-838 Comm Hall Bldg Maint 893.00 0.003% 6$ 6$ 1$ 7$ 100-87-841 BBF Facilities Maintenance 28,708.66 0.100% 190$ 190$ 26$ 216$ 100-88-844 Traffic Engineering 3,718,079.50 12.993% 24,664$ 24,664$ 3,318$ 27,982$ 100-88-845 Traffic Signal Maintenance 134,914.25 0.471% 895$ 895$ 120$ 1,015$ 100-88-846 Safe Routes 2 School 20,000.00 0.070% 133$ 133$ 18$ 151$ 210-0-0 Storm Drain Improvement 1,575,798.00 5.507% 10,453$ 10,453$ 1,406$ 11,859$ 230-81-802 Non Point Source 72,335.00 0.253% 480$ 480$ 65$ 544$ 230-81-855 Storm Drain Maintenance 154,024.85 0.538% 1,022$ 1,022$ 137$ 1,159$ 260-72-709 CDBG Capital/Housing Projects 88,966.00 0.311% 590$ 590$ 79$ 670$ 260-72-710 CDBG Public Service Grants 59,460.45 0.208% 394$ 394$ 53$ 447$ 265-72-711 BMR Affordable Housing Fund 323,156.00 1.129% 2,144$ 2,144$ 288$ 2,432$ 270-85-820 Sidewalk Curb and Gutter 1,511,648.40 5.283% 10,028$ 10,028$ 1,349$ 11,376$ 270-85-821 Street Pavement Maintenance 3,712,075.23 12.972% 24,624$ 24,624$ 3,312$ 27,937$ 270-85-822 Street Sign Marking 162,700.37 0.569% 1,079$ 1,079$ 145$ 1,224$ 280-0-0 Park Dedication 40,744.00 0.142% 270$ 270$ 36$ 307$ 420-99-7 ADA Improvements 88,672.00 0.310% 588$ 588$ 79$ 667$ 420-99-48 Capital Project Support 2,369,721.61 8.281% 15,720$ 15,720$ 2,115$ 17,834$ 420-99-56 St Light Install - Annual Infill 171,453.70 0.599% 1,137$ 1,137$ 153$ 1,290$ 420-99-63 CW Bldg Condition Assess Impl 29,436.00 0.103% 195$ 195$ 26$ 222$ 420-99-85 Playground EQ (Creekside&Varian) 60,417.55 0.211% 401$ 401$ 54$ 455$ 520-81-801 Resources Recovery 333,122.40 1.164% 2,210$ 2,210$ 297$ 2,507$ 560-63-616 BBF Golf Course 360,461.00 1.260% 2,391$ 2,391$ 322$ 2,713$ 560-87-260 BBF Golf Maintenance 23,560.00 0.082% 156$ 156$ 21$ 177$ 570-63-621 Sports Center Operation 2,213,123.00 7.734% 14,681$ 14,681$ 1,975$ 16,656$ 570-87-836 Bldg Maint Sports Center 87,641.00 0.306% 581$ 581$ 78$ 660$ 580-62-613 Youth Teen Recreation 782,184.39 2.733% 5,189$ 5,189$ 698$ 5,887$ 580-63-620 Outdoor Recreation 385,473.70 1.347% 2,557$ 2,557$ 344$ 2,901$ 610-30-300 Administration 66,000.00 0.231% 438$ 438$ 59$ 497$ FY24 FULL COST ALLOCATION PLAN
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100-41-425 Purchasing
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
610-34-310 Infrastructure 771,023.04 2.694% 5,115$ 5,115$ 688$ 5,803$ 610-35-986 GIS 329,306.90 1.151% 2,184$ 2,184$ 294$ 2,478$ 630-85-849 Equipment Maintenance 9,769.46 0.034% 65$ 65$ 9$ 74$ 630-90-985 Non Departmental - Fixed Assets Acquisition 809,131.71 2.828% 5,367$ 5,367$ 722$ 6,089$ Total 28,615,870.28 100.000% 189,824$ -$ 189,824$ 24,350$ 214,174$ .
Allocation Basis: $ of POs
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Source of Allocation: PO Report
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ALLOCATION SUMMARY
100-10-100 City Council 331$ 17$ 348$ 100-12-120 City Manager 1,323$ 463$ 1,786$ 100-12-126 Office of Communications 331$ 121$ 452$ 100-12-633 Disaster Preparedness 331$ 1$ 332$ 100-31-305 Video 58,204$ 1,065$ 59,269$ 100-32-308 Applications 8,598$ 5,161$ 13,759$ 100-41-405 Accounting 2,646$ 1,981$ 4,627$ 100-44-412 Human Resources 1,162$ 832$ 1,994$ 100-80-800 Public Works Admin 387$ 9$ 396$ 100-84-815 Civic Center Ground Maint 5,424$ 263$ 5,687$ 100-87-827 Bldg Maint City Hall 1,162$ 771$ 1,933$ 100-12-122 Sustainability Division 1,550$ 760$ 2,309$ 100-12-305 Video 18,209$ 172$ 18,380$ 100-12-632 Comm Outreach & Neigh Watch 775$ 18$ 793$ 100-12-705 Economic Development 387$ 75$ 463$ 100-14-123 City Manager Contingency 387$ 44$ 431$ 100-20-200 Law Enforcement SC Sherif 387$ 6,231$ 6,618$ 100-60-601 Rec & Comm Svcs Administration 387$ 229$ 616$ 100-61-605 Cultural Events 387$ 317$ 705$ 100-62-623 Youth, Teen and Senior Adult Rec 2,325$ 711$ 3,035$ 100-62-639 Youth and Teen Programs 2,712$ 30$ 2,742$ 100-63-612 Park Facilities 3,487$ 717$ 4,204$ 100-71-701 Current Planning 2,712$ 1,748$ 4,460$ 100-71-702 Mid Long Term Planning 775$ 8,480$ 9,255$ 100-72-712 Gen Fund Human Services Grants 1,550$ 871$ 2,421$ 100-73-714 Construction Plan Check 1,162$ 5,870$ 7,032$ 100-74-202 Code Enforcement 775$ 1,991$ 2,766$ 100-82-804 Plan Review 3,487$ 844$ 4,331$ 100-83-807 Service Center Administration 4,262$ 1,851$ 6,112$ 100-41-425 Purchasing
PO Creation
Support
PO
Processing Total
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ALLOCATION SUMMARY
100-41-425 Purchasing
PO Creation
Support
PO
Processing Total
100-84-808 McClellan Ranch Park 5,811$ 797$ 6,609$ 100-84-809 Memorial Park 8,911$ 977$ 9,888$ 100-84-811 BBF Ground Maintenance 8,136$ 684$ 8,820$ 100-84-812 School Site Maintenance 7,748$ 1,536$ 9,284$ 100-84-813 Neighborhood Parks 11,235$ 2,528$ 13,763$ 100-84-814 Sport Fields Jollyman CRK 8,136$ 793$ 8,929$ 100-85-848 Street Lighting 4,649$ 2,658$ 7,307$ 100-85-850 Environmental Materials 387$ 26$ 414$ 100-86-261 Trail Maintenance 10,848$ 412$ 11,260$ 100-86-824 Overpasses and Medians 4,649$ 2,181$ 6,830$ 100-86-825 Street Tree Maintenance 2,325$ 538$ 2,862$ 100-86-826 Weekend Work Program 775$ 35$ 810$ 100-87-828 Bldg Maint Library 775$ 468$ 1,243$ 100-87-829 Bldg Maint Service Center 2,325$ 3,386$ 5,711$ 100-87-830 Bldg Maint Quinlan Center 775$ 235$ 1,009$ 100-87-831 Bldg Maint Senior Center 1,550$ 819$ 2,369$ 100-87-832 Bldg Maint McClellan Ranch 1,162$ 145$ 1,307$ 100-87-833 Bldg Maint Monta Vista Ct 387$ 65$ 452$ 100-87-837 Bldg Maint Creekside 387$ 12$ 399$ 100-87-838 Comm Hall Bldg Maint 387$ 7$ 394$ 100-87-841 BBF Facilities Maintenance 1,550$ 216$ 1,766$ 100-88-844 Traffic Engineering 1,937$ 27,982$ 29,919$ 100-88-845 Traffic Signal Maintenance 7,361$ 1,015$ 8,376$ 100-88-846 Safe Routes 2 School 387$ 151$ 538$ 210-0-0 Storm Drain Improvement 1,550$ 11,859$ 13,409$ 230-81-802 Non Point Source 1,162$ 544$ 1,707$ 230-81-855 Storm Drain Maintenance 1,937$ 1,159$ 3,096$ 260-72-709 CDBG Capital/Housing Projects 387$ 670$ 1,057$ 260-72-710 CDBG Public Service Grants 775$ 447$ 1,222$ FY24 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
100-41-425 Purchasing
PO Creation
Support
PO
Processing Total
265-72-711 BMR Affordable Housing Fund 1,550$ 2,432$ 3,982$ 270-85-820 Sidewalk Curb and Gutter 2,325$ 11,376$ 13,701$ 270-85-821 Street Pavement Maintenance 3,874$ 27,937$ 31,811$ 270-85-822 Street Sign Marking 4,649$ 1,224$ 5,874$ 280-0-0 Park Dedication 1,550$ 307$ 1,856$ 420-99-7 ADA Improvements 775$ 667$ 1,442$ 420-99-48 Capital Project Support 13,172$ 17,834$ 31,006$ 420-99-56 St Light Install - Annual Infill 1,937$ 1,290$ 3,227$ 420-99-63 CW Bldg Condition Assess Impl 775$ 222$ 996$ 420-99-85 Playground EQ (Creekside&Varian) 775$ 455$ 1,230$ 520-81-801 Resources Recovery 3,874$ 2,507$ 6,381$ 560-63-616 BBF Golf Course 2,325$ 2,713$ 5,037$ 560-87-260 BBF Golf Maintenance 775$ 177$ 952$ 570-63-621 Sports Center Operation 6,199$ 16,656$ 22,854$ 570-87-836 Bldg Maint Sports Center 2,325$ 660$ 2,984$ 580-62-613 Youth Teen Recreation 9,298$ 5,887$ 15,185$ 580-63-620 Outdoor Recreation 8,523$ 2,901$ 11,424$ 610-30-300 Administration 387$ 497$ 884$ 610-34-310 Infrastructure 21,308$ 5,803$ 27,111$ 610-35-986 GIS 4,649$ 2,478$ 7,127$ 630-85-849 Equipment Maintenance 1,162$ 74$ 1,236$ 630-90-985 Non Departmental - Fixed Assets Acquisition 5,036$ 6,089$ 11,126$ Total 321,261$ 214,174$ 535,435$
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13 Budget
The Budget Division is responsible for developing and managing the annual operating budget, as well as managing and updating the twenty-year long-term financial forecast and revenue and expenditure projections. Also, the Division provides financial planning and fiscal analysis for issues and business decisions facing the city. Budget costs are allocated to Receiving Divisions, as follows:
• Budget – represents the support associated with developing the budget and monitoring the budget on behalf of City divisions.
These costs have been allocated based upon budgeted expenditures per division5.
The chart on the following page illustrates the functions and measures used to allocate Budget costs. The top tier shows the Central Service division, 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 division’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.
5 Expenditures associated with Law Enforcement, Insurance Administration, Compensated Absence Fund, and HR Retiree Benefits wer e discounted as they are primarily a singular line item with minimal effort and support provided by budget staff in developing these budgets.
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BUDGET
Budget
Budgeted Expenditures
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures 522,140$ 522,140$
Contingencies (215)$
Total Disallowed Costs (215)$ (215)$
Incoming Costs
100-12-120 City Manager 10,490$ 3,951$ 14,442$ 100-13-130 City Clerk 275$ 177$ 451$ 100-13-132 Mail Services 549$ 6$ 554$ 100-15-141 City Attorney 515$ 96$ 612$ 100-31-305 Video 7,607$ 1,450$ 9,057$
100-32-308 Applications 135,901$ 36,615$ 172,516$
100-40-400 Admin Services Administration 46,561$ 7,010$ 53,572$ 100-41-405 Accounting 4,004$ 1,310$ 5,314$ 100-41-426 Budgeting 3,772$ 3,772$
100-44-412 Human Resources 27,492$ 27,492$
100-44-417 Insurance Administration 1,448$ 1,448$
100-84-815 Civic Center Ground Maint 1,371$ 1,371$ 100-87-827 Bldg Maint City Hall 12,555$ 12,555$
Total Incoming Costs 205,902$ 97,254$ 303,156$
Total Cost Adjustments -$ -$
Total Costs to be Allocated 727,827$ 97,254$ 825,081$ 100-41-426 Budgeting
FY24 FULL COST ALLOCATION PLAN
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100-41-426 Budgeting
Distribution Percentage 100.00%
Personnel
Salaries & Wages 351,551$ S 351,551$
Fringe Benefits 153,168$ S 153,168$
Subtotal Personnel Cost 504,719$ 504,719$
Operatin g Services & Su pplies
Op erating Exp enses 14,249$ S 14,249$
General Services 2,957$ S 2,957$
Contingencies 215$ S 215$
Subtotal Operating Cost 17,421$ 17,421$
FUNCTIONAL EXPENDITURES 522,140$ 522,140$
Disallowed Costs
Contingencies (215)$ S (215)$
Subtotal Disallowed Costs (215)$ (215.00)$ Cost Adjustments
Subtotal Cost Adjustments -$ -$
FUNCTIONAL COST 521,925$ 521,925$
First Allocation
Incoming - All Others 205,902$ 205,902$
Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of First Allocation 727,827$ 727,827$
Second Allocation
Incoming - All Others 97,254$ 97,254$
Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of Second Allocation 97,254$ 97,254$ TOTAL ALLOCATED 825,081$ 825,081$
EXPENSE
DETAIL
Sp
rea
d
Budget
Expen se Type Expen ses ($)
FY24 FULL COST ALLOCATION PLAN
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100-41-426 Budgeting
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Budget .
.
100-10-100 City Council 431,393.00 0.428% 3,116$ 3,116$ 3,116$ 100-12-120 City Manager 2,382,405.00 2.365% 17,210$ 17,210$ 17,210$ 100-12-126 Office of Communications 680,267.00 0.675% 4,914$ 4,914$ 4,914$ 100-12-633 Disaster Preparedness 753,768.00 0.748% 5,445$ 5,445$ 5,445$ 100-13-130 City Clerk 774,402.00 0.769% 5,594$ 5,594$ 5,594$ 100-13-132 Mail Services 40,808.00 0.041% 295$ 295$ 295$ 100-15-141 City Attorney 1,589,268.00 1.577% 11,481$ 11,481$ 11,481$ 100-31-305 Video 925,970.00 0.919% 6,689$ 6,689$ 6,689$ 100-32-308 Applications 2,706,815.00 2.687% 19,554$ 19,554$ 19,554$ 100-40-400 Admin Services Administration 367,693.00 0.365% 2,656$ 2,656$ 2,656$ 100-41-405 Accounting 1,818,249.00 1.805% 13,135$ 13,135$ 13,135$ 100-41-425 Purchasing 369,477.00 0.367% 2,669$ 2,669$ 2,669$ 100-41-426 Budgeting 522,140.00 0.518% 3,772$ 3,772$ 3,772$ 100-44-412 Human Resources 1,395,466.00 1.385% 10,081$ 10,081$ 1,553$ 11,634$ 100-44-417 Insurance Administration 229,743.70 0.228% 1,660$ 1,660$ 256$ 1,915$ 100-80-800 Public Works Admin 1,043,142.00 1.035% 7,535$ 7,535$ 1,161$ 8,696$ 100-82-806 CIP Administration 1,486,037.00 1.475% 10,735$ 10,735$ 1,654$ 12,389$ 100-84-815 Civic Center Ground Maint 182,220.00 0.181% 1,316$ 1,316$ 203$ 1,519$ 100-87-827 Bldg Maint City Hall 500,689.00 0.497% 3,617$ 3,617$ 557$ 4,174$ 100-10-101 Community Funding 35,573.00 0.035% 257$ 257$ 40$ 297$ 100-10-104 Historical Society 40,000.00 0.040% 289$ 289$ 45$ 333$ 100-10-110 Sister Cities 73,086.00 0.073% 528$ 528$ 81$ 609$ 100-11-131 Telecommunication Commission 35,630.00 0.035% 257$ 257$ 40$ 297$ 100-11-140 Library Commission 42,959.00 0.043% 310$ 310$ 48$ 358$ 100-11-142 Fine Arts Commission 41,512.00 0.041% 300$ 300$ 46$ 346$ 100-11-150 Public Safety Commission 47,393.00 0.047% 342$ 342$ 53$ 395$ 100-11-155 Bike/Ped Safety Commission 62,715.00 0.062% 453$ 453$ 70$ 523$ 100-11-160 Recreation Commission 38,850.00 0.039% 281$ 281$ 43$ 324$ 100-11-165 Teen Commission 42,466.00 0.042% 307$ 307$ 47$ 354$ 100-11-170 Planning Commission 117,655.00 0.117% 850$ 850$ 131$ 981$ 100-11-175 Housing Commission 61,377.00 0.061% 443$ 443$ 68$ 512$ 100-11-180 Sustainability Commission 58,109.00 0.058% 420$ 420$ 65$ 484$ 100-11-190 Audit Committee 40,583.00 0.040% 293$ 293$ 45$ 338$ 100-12-122 Sustainability Division 704,037.00 0.699% 5,086$ 5,086$ 783$ 5,869$ 100-12-305 Video 16,752.00 0.017% 121$ 121$ 19$ 140$
ALLOCATION DETAIL
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100-41-426 Budgeting
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
100-12-307 Public Access Support 47,732.00 0.047% 345$ 345$ 53$ 398$ 100-12-632 Comm Outreach & Neigh Watch 252,103.00 0.250% 1,821$ 1,821$ 281$ 2,102$ 100-12-705 Economic Development 466,811.00 0.463% 3,372$ 3,372$ 519$ 3,892$ 100-13-133 Elections 977.00 0.001% 7$ 7$ 1$ 8$ 100-14-123 City Manager Contingency 50,000.00 0.050% 361$ 361$ 56$ 417$ 100-20-200 Law Enforcement SC Sherif 890,630.40 0.884% 6,434$ 6,434$ 991$ 7,425$ 100-41-406 Business Licenses 423,530.00 0.420% 3,060$ 3,060$ 471$ 3,531$ 100-60-601 Rec & Comm Svcs Administration 1,358,144.00 1.348% 9,811$ 9,811$ 1,511$ 11,322$ 100-60-636 Library Services 169,698.00 0.168% 1,226$ 1,226$ 189$ 1,415$ 100-61-602 Administration 586,357.00 0.582% 4,236$ 4,236$ 653$ 4,888$ 100-61-605 Cultural Events 437,794.00 0.435% 3,163$ 3,163$ 487$ 3,650$ 100-61-630 Facilities 390,211.00 0.387% 2,819$ 2,819$ 434$ 3,253$ 100-62-608 Administration 686,262.00 0.681% 4,957$ 4,957$ 764$ 5,721$ 100-62-623 Youth, Teen and Senior Adult Rec 812,264.00 0.806% 5,868$ 5,868$ 904$ 6,772$ 100-62-639 Youth and Teen Programs 278,895.00 0.277% 2,015$ 2,015$ 310$ 2,325$ 100-62-640 Neighborhood Events 92,872.00 0.092% 671$ 671$ 103$ 774$ 100-63-612 Park Facilities 1,270,364.00 1.261% 9,177$ 9,177$ 1,414$ 10,591$ 100-70-700 Community Development Admin 570,884.00 0.567% 4,124$ 4,124$ 635$ 4,759$ 100-71-701 Current Planning 3,406,046.00 3.381% 24,605$ 24,605$ 3,790$ 28,395$ 100-71-702 Mid Long Term Planning 1,230,606.00 1.221% 8,890$ 8,890$ 1,369$ 10,259$ 100-72-712 Gen Fund Human Services Grants 180,140.00 0.179% 1,301$ 1,301$ 200$ 1,502$ 100-73-713 General Building 945,333.00 0.938% 6,829$ 6,829$ 1,052$ 7,881$ 100-73-714 Construction Plan Check 2,297,027.00 2.280% 16,593$ 16,593$ 2,556$ 19,150$ 100-73-715 Building Inspection 1,519,349.00 1.508% 10,976$ 10,976$ 1,691$ 12,666$ 100-73-718 Muni - Bldg Code Enforcement 88,611.00 0.088% 640$ 640$ 99$ 739$ 100-74-202 Code Enforcement 1,399,853.00 1.389% 10,112$ 10,112$ 1,558$ 11,670$ 100-82-804 Plan Review 1,431,296.00 1.421% 10,339$ 10,339$ 1,593$ 11,932$ 100-83-807 Service Center Administration 1,102,041.00 1.094% 7,961$ 7,961$ 1,226$ 9,187$ 100-84-808 McClellan Ranch Park 176,317.00 0.175% 1,274$ 1,274$ 196$ 1,470$ 100-84-809 Memorial Park 819,001.00 0.813% 5,916$ 5,916$ 911$ 6,828$ 100-84-811 BBF Ground Maintenance 367,451.00 0.365% 2,654$ 2,654$ 409$ 3,063$ 100-84-812 School Site Maintenance 1,383,586.00 1.373% 9,995$ 9,995$ 1,540$ 11,535$ 100-84-813 Neighborhood Parks 2,593,101.00 2.574% 18,732$ 18,732$ 2,886$ 21,618$ 100-84-814 Sport Fields Jollyman CRK 939,889.00 0.933% 6,790$ 6,790$ 1,046$ 7,836$ 100-85-848 Street Lighting 1,011,921.00 1.004% 7,310$ 7,310$ 1,126$ 8,436$ 100-85-850 Environmental Materials 218,853.00 0.217% 1,581$ 1,581$ 244$ 1,825$ 100-86-261 Trail Maintenance 199,458.00 0.198% 1,441$ 1,441$ 222$ 1,663$ FY24 FULL COST ALLOCATION PLAN
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100-41-426 Budgeting
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
100-86-824 Overpasses and Medians 1,670,592.00 1.658% 12,068$ 12,068$ 1,859$ 13,927$ 100-86-825 Street Tree Maintenance 1,788,822.00 1.775% 12,922$ 12,922$ 1,991$ 14,913$ 100-86-826 Weekend Work Program 592,351.00 0.588% 4,279$ 4,279$ 659$ 4,938$ 100-87-828 Bldg Maint Library 1,007,493.00 1.000% 7,278$ 7,278$ 1,121$ 8,399$ 100-87-829 Bldg Maint Service Center 310,886.00 0.309% 2,246$ 2,246$ 346$ 2,592$ 100-87-830 Bldg Maint Quinlan Center 574,659.00 0.570% 4,151$ 4,151$ 640$ 4,791$ 100-87-831 Bldg Maint Senior Center 324,289.00 0.322% 2,343$ 2,343$ 361$ 2,703$ 100-87-832 Bldg Maint McClellan Ranch 293,750.00 0.292% 2,122$ 2,122$ 327$ 2,449$ 100-87-833 Bldg Maint Monta Vista Ct 186,417.00 0.185% 1,347$ 1,347$ 207$ 1,554$ 100-87-834 Bldg Maint Wilson 95,722.00 0.095% 691$ 691$ 107$ 798$ 100-87-835 Bldg Maint Portal 46,228.00 0.046% 334$ 334$ 51$ 385$ 100-87-837 Bldg Maint Creekside 136,076.00 0.135% 983$ 983$ 151$ 1,134$ 100-87-838 Comm Hall Bldg Maint 225,544.00 0.224% 1,629$ 1,629$ 251$ 1,880$ 100-87-839 Teen Center Bldg Maint 52,889.00 0.052% 382$ 382$ 59$ 441$ 100-87-840 Park Bathrooms 180,280.00 0.179% 1,302$ 1,302$ 201$ 1,503$ 100-87-841 BBF Facilities Maintenance 525,642.00 0.522% 3,797$ 3,797$ 585$ 4,382$ 100-87-852 Franco Traffic Operations Center 15,257.00 0.015% 110$ 110$ 17$ 127$ 100-87-857 City Hall Annex 24,892.00 0.025% 180$ 180$ 28$ 208$ 100-88-844 Traffic Engineering 1,240,071.00 1.231% 8,958$ 8,958$ 1,380$ 10,338$ 100-88-845 Traffic Signal Maintenance 820,029.00 0.814% 5,924$ 5,924$ 913$ 6,836$ 100-88-846 Safe Routes 2 School 732,278.00 0.727% 5,290$ 5,290$ 815$ 6,105$ 100-90-1 Non Departmental 6,475,103.00 6.427% 46,775$ 46,775$ 7,206$ 53,981$ 230-81-802 Non Point Source 1,177,495.00 1.169% 8,506$ 8,506$ 1,310$ 9,816$ 230-81-853 Storm Drain Fee 25,924.00 0.026% 187$ 187$ 29$ 216$ 230-81-854 General Fund Subsidy 23,164.00 0.023% 167$ 167$ 26$ 193$ 230-81-855 Storm Drain Maintenance 1,007,007.00 0.999% 7,274$ 7,274$ 1,121$ 8,395$ 260-72-707 CDBG General Admin 132,070.00 0.131% 954$ 954$ 147$ 1,101$ 260-72-709 CDBG Capital/Housing Projects 460,487.00 0.457% 3,326$ 3,326$ 512$ 3,839$ 260-72-710 CDBG Public Service Grants 55,028.00 0.055% 398$ 398$ 61$ 459$ 265-72-711 BMR Affordable Housing Fund 985,203.00 0.978% 7,117$ 7,117$ 1,096$ 8,213$ 270-85-820 Sidewalk Curb and Gutter 1,795,414.00 1.782% 12,970$ 12,970$ 1,998$ 14,968$ 270-85-821 Street Pavement Maintenance 3,945,450.00 3.916% 28,501$ 28,501$ 4,391$ 32,892$ 270-85-822 Street Sign Marking 778,930.00 0.773% 5,627$ 5,627$ 867$ 6,494$ 281-90-1 Non Departmental 15,000.00 0.015% 108$ 108$ 17$ 125$ 365-90-500 Non Departmental - Facility Lease 2,677,600.00 2.658% 19,343$ 19,343$ 2,980$ 22,322$ 420-99-7 ADA Improvements 100,000.00 0.099% 722$ 722$ 111$ 834$ 420-99-47 CIP Prelim Planning & Design 125,000.00 0.124% 903$ 903$ 139$ 1,042$ FY24 FULL COST ALLOCATION PLAN
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100-41-426 Budgeting
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
420-99-48 Capital Project Support 50,000.00 0.050% 361$ 361$ 56$ 417$ 420-99-56 St Light Install - Annual Infill 35,000.00 0.035% 253$ 253$ 39$ 292$ 420-99-63 CW Bldg Condition Assess Impl 1,000,000.00 0.993% 7,224$ 7,224$ 1,113$ 8,337$ 420-99-85 Playground EQ (Creekside&Varian) 300,000.00 0.298% 2,167$ 2,167$ 334$ 2,501$ 420-99-266 SCB/Calabazas Creek SD Repair 420,000.00 0.417% 3,034$ 3,034$ 467$ 3,501$ 420-99-267 Stevens Creek Bridge Repair 172,000.00 0.171% 1,243$ 1,243$ 191$ 1,434$ 429-90-1 Non Departmental 2,027,000.00 2.012% 14,643$ 14,643$ 2,256$ 16,898$ 520-81-801 Resources Recovery 2,636,342.00 2.617% 19,045$ 19,045$ 2,934$ 21,978$ 560-63-616 BBF Golf Course 642,342.00 0.638% 4,640$ 4,640$ 715$ 5,355$ 560-87-260 BBF Golf Maintenance 103,244.00 0.102% 746$ 746$ 115$ 861$ 570-63-621 Sports Center Operation 2,840,279.00 2.819% 20,518$ 20,518$ 3,161$ 23,679$ 570-87-836 Bldg Maint Sports Center 659,124.00 0.654% 4,761$ 4,761$ 734$ 5,495$ 580-62-613 Youth Teen Recreation 1,703,251.00 1.691% 12,304$ 12,304$ 1,895$ 14,199$ 580-63-620 Outdoor Recreation 1,086,993.00 1.079% 7,852$ 7,852$ 1,210$ 9,062$ 610-30-300 Administration 189,715.00 0.188% 1,370$ 1,370$ 211$ 1,582$ 610-34-310 Infrastructure 2,245,117.00 2.228% 16,218$ 16,218$ 2,499$ 18,717$ 610-35-986 GIS 1,489,528.00 1.478% 10,760$ 10,760$ 1,658$ 12,418$ 620-44-418 Workers Compensation Insurance 582,778.00 0.578% 4,210$ 4,210$ 649$ 4,858$ 630-85-849 Equipment Maintenance 1,501,047.00 1.490% 10,843$ 10,843$ 1,670$ 12,514$ 630-90-985 Non Departmental - Fixed Assets Acquisition 467,868.00 0.464% 3,380$ 3,380$ 521$ 3,900$ 641-44-419 Long Term Disability 10,238.10 0.010% 74$ 74$ 11$ 85$ 641-44-420 Compensated Absence 65,809.00 0.065% 475$ 475$ 73$ 549$ 642-44-414 HR Retiree Benefits 148,698.80 0.148% 1,074$ 1,074$ 165$ 1,240$ Total 100,753,473.00 100.000% 727,827$ -$ 727,827$ 97,254$ 825,081$ .
Allocation Basis: Budgeted Expenditures
.
Source of Allocation: Budget Report
FY24 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
100-10-100 City Council 3,116$ 3,116$
100-12-120 City Manager 17,210$ 17,210$
100-12-126 Office of Communications 4,914$ 4,914$ 100-12-633 Disaster Preparedness 5,445$ 5,445$
100-13-130 City Clerk 5,594$ 5,594$
100-13-132 Mail Services 295$ 295$
100-15-141 City Attorney 11,481$ 11,481$
100-31-305 Video 6,689$ 6,689$
100-32-308 Applications 19,554$ 19,554$
100-40-400 Admin Services Administration 2,656$ 2,656$ 100-41-405 Accounting 13,135$ 13,135$
100-41-425 Purchasing 2,669$ 2,669$
100-41-426 Budgeting 3,772$ 3,772$
100-44-412 Human Resources 11,634$ 11,634$
100-44-417 Insurance Administration 1,915$ 1,915$ 100-80-800 Public Works Admin 8,696$ 8,696$
100-82-806 CIP Administration 12,389$ 12,389$
100-84-815 Civic Center Ground Maint 1,519$ 1,519$ 100-87-827 Bldg Maint City Hall 4,174$ 4,174$
100-10-101 Community Funding 297$ 297$
100-10-104 Historical Society 333$ 333$
100-10-110 Sister Cities 609$ 609$
100-11-131 Telecommunication Commission 297$ 297$ 100-11-140 Library Commission 358$ 358$
100-11-142 Fine Arts Commission 346$ 346$
100-11-150 Public Safety Commission 395$ 395$ 100-11-155 Bike/Ped Safety Commission 523$ 523$ 100-11-160 Recreation Commission 324$ 324$
100-11-165 Teen Commission 354$ 354$
100-41-426 Budgeting Budget Total
FY24 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
100-41-426 Budgeting Budget Total
100-11-170 Planning Commission 981$ 981$
100-11-175 Housing Commission 512$ 512$
100-11-180 Sustainability Commission 484$ 484$ 100-11-190 Audit Committee 338$ 338$
100-12-122 Sustainability Division 5,869$ 5,869$ 100-12-305 Video 140$ 140$
100-12-307 Public Access Support 398$ 398$
100-12-632 Comm Outreach & Neigh Watch 2,102$ 2,102$ 100-12-705 Economic Development 3,892$ 3,892$
100-13-133 Elections 8$ 8$
100-14-123 City Manager Contingency 417$ 417$ 100-20-200 Law Enforcement SC Sherif 7,425$ 7,425$ 100-41-406 Business Licenses 3,531$ 3,531$
100-60-601 Rec & Comm Svcs Administration 11,322$ 11,322$ 100-60-636 Library Services 1,415$ 1,415$
100-61-602 Administration 4,888$ 4,888$
100-61-605 Cultural Events 3,650$ 3,650$
100-61-630 Facilities 3,253$ 3,253$
100-62-608 Administration 5,721$ 5,721$
100-62-623 Youth, Teen and Senior Adult Rec 6,772$ 6,772$ 100-62-639 Youth and Teen Programs 2,325$ 2,325$ 100-62-640 Neighborhood Events 774$ 774$
100-63-612 Park Facilities 10,591$ 10,591$
100-70-700 Community Development Admin 4,759$ 4,759$ 100-71-701 Current Planning 28,395$ 28,395$
100-71-702 Mid Long Term Planning 10,259$ 10,259$
100-72-712 Gen Fund Human Services Grants 1,502$ 1,502$ 100-73-713 General Building 7,881$ 7,881$
100-73-714 Construction Plan Check 19,150$ 19,150$ FY24 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
100-41-426 Budgeting Budget Total
100-73-715 Building Inspection 12,666$ 12,666$
100-73-718 Muni - Bldg Code Enforcement 739$ 739$ 100-74-202 Code Enforcement 11,670$ 11,670$
100-82-804 Plan Review 11,932$ 11,932$
100-83-807 Service Center Administration 9,187$ 9,187$ 100-84-808 McClellan Ranch Park 1,470$ 1,470$
100-84-809 Memorial Park 6,828$ 6,828$
100-84-811 BBF Ground Maintenance 3,063$ 3,063$ 100-84-812 School Site Maintenance 11,535$ 11,535$ 100-84-813 Neighborhood Parks 21,618$ 21,618$
100-84-814 Sport Fields Jollyman CRK 7,836$ 7,836$ 100-85-848 Street Lighting 8,436$ 8,436$
100-85-850 Environmental Materials 1,825$ 1,825$ 100-86-261 Trail Maintenance 1,663$ 1,663$
100-86-824 Overpasses and Medians 13,927$ 13,927$
100-86-825 Street Tree Maintenance 14,913$ 14,913$ 100-86-826 Weekend Work Program 4,938$ 4,938$
100-87-828 Bldg Maint Library 8,399$ 8,399$
100-87-829 Bldg Maint Service Center 2,592$ 2,592$ 100-87-830 Bldg Maint Quinlan Center 4,791$ 4,791$ 100-87-831 Bldg Maint Senior Center 2,703$ 2,703$ 100-87-832 Bldg Maint McClellan Ranch 2,449$ 2,449$ 100-87-833 Bldg Maint Monta Vista Ct 1,554$ 1,554$ 100-87-834 Bldg Maint Wilson 798$ 798$
100-87-835 Bldg Maint Portal 385$ 385$
100-87-837 Bldg Maint Creekside 1,134$ 1,134$
100-87-838 Comm Hall Bldg Maint 1,880$ 1,880$
100-87-839 Teen Center Bldg Maint 441$ 441$ 100-87-840 Park Bathrooms 1,503$ 1,503$
FY24 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
100-41-426 Budgeting Budget Total
100-87-841 BBF Facilities Maintenance 4,382$ 4,382$ 100-87-852 Franco Traffic Operations Center 127$ 127$ 100-87-857 City Hall Annex 208$ 208$
100-88-844 Traffic Engineering 10,338$ 10,338$
100-88-845 Traffic Signal Maintenance 6,836$ 6,836$ 100-88-846 Safe Routes 2 School 6,105$ 6,105$
100-90-1 Non Departmental 53,981$ 53,981$
230-81-802 Non Point Source 9,816$ 9,816$
230-81-853 Storm Drain Fee 216$ 216$
230-81-854 General Fund Subsidy 193$ 193$
230-81-855 Storm Drain Maintenance 8,395$ 8,395$ 260-72-707 CDBG General Admin 1,101$ 1,101$
260-72-709 CDBG Capital/Housing Projects 3,839$ 3,839$ 260-72-710 CDBG Public Service Grants 459$ 459$ 265-72-711 BMR Affordable Housing Fund 8,213$ 8,213$ 270-85-820 Sidewalk Curb and Gutter 14,968$ 14,968$ 270-85-821 Street Pavement Maintenance 32,892$ 32,892$ 270-85-822 Street Sign Marking 6,494$ 6,494$
281-90-1 Non Departmental 125$ 125$
365-90-500 Non Departmental - Facility Lease 22,322$ 22,322$ 420-99-7 ADA Improvements 834$ 834$
420-99-47 CIP Prelim Planning & Design 1,042$ 1,042$ 420-99-48 Capital Project Support 417$ 417$ 420-99-56 St Light Install - Annual Infill 292$ 292$ 420-99-63 CW Bldg Condition Assess Impl 8,337$ 8,337$ 420-99-85 Playground EQ (Creekside&Varian) 2,501$ 2,501$ 420-99-266 SCB/Calabazas Creek SD Repair 3,501$ 3,501$ 420-99-267 Stevens Creek Bridge Repair 1,434$ 1,434$ 429-90-1 Non Departmental 16,898$ 16,898$
FY24 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
100-41-426 Budgeting Budget Total
520-81-801 Resources Recovery 21,978$ 21,978$
560-63-616 BBF Golf Course 5,355$ 5,355$
560-87-260 BBF Golf Maintenance 861$ 861$
570-63-621 Sports Center Operation 23,679$ 23,679$ 570-87-836 Bldg Maint Sports Center 5,495$ 5,495$ 580-62-613 Youth Teen Recreation 14,199$ 14,199$
580-63-620 Outdoor Recreation 9,062$ 9,062$
610-30-300 Administration 1,582$ 1,582$
610-34-310 Infrastructure 18,717$ 18,717$
610-35-986 GIS 12,418$ 12,418$
620-44-418 Workers Compensation Insurance 4,858$ 4,858$ 630-85-849 Equipment Maintenance 12,514$ 12,514$
630-90-985 Non Departmental - Fixed Assets Acquisition 3,900$ 3,900$ 641-44-419 Long Term Disability 85$ 85$
641-44-420 Compensated Absence 549$ 549$
642-44-414 HR Retiree Benefits 1,240$ 1,240$
Total 825,081$ 825,081$
FY24 FULL COST ALLOCATION PLAN
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14 Human Resources
The Human Resources Division is responsible for the administration of employee benefits and labor relations, recruitment, classification, compensation, employee development, and benefits. The Division also administers risk management, safety and wellness, and workers compensation programs for all City Divisions. Costs for this division were allocated based on the estimated level of effort associated with support of the Receiving Divisions, as follows:
• Recruitment – represents the support associated with recruiting and onboarding of new employees for vacant positions.
These costs are allocated based on the number of full and part-time recruitments per fund per Division.
• Employee Support – represents the support associated with labor relations, classification and compensation, promotions, and benefits administration. These costs have been allocated based on total number of full-time employees per fund per Division.
The chart on the following page illustrates the functions and measures used to allocate Human Resources costs. The top tier shows the Central Service division, 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 division’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.
FY24 FULL COST ALLOCATION PLAN
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HUMAN RESOURCES
Recruitment
# of Recruitments
Employee Support
# of FTE
FY24 FULL COST ALLOCATION PLAN
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures 1,395,466$ 1,395,466$
Contingencies (3,477)$
Total Disallowed Costs (3,477)$ (3,477)$
Incoming Costs
100-10-100 City Council 992$ 1,552$ 2,544$ 100-12-120 City Manager 29,702$ 11,395$ 41,097$ 100-13-130 City Clerk 2,806$ 2,751$ 5,556$ 100-13-132 Mail Services 549$ 6$ 554$ 100-15-141 City Attorney 5,267$ 1,315$ 6,582$ 100-32-308 Applications 67,950$ 18,307$ 86,258$ 100-40-400 Admin Services Administration 115,806$ 17,436$ 133,242$ 100-41-425 Purchasing 1,725$ 269$ 1,994$ 100-41-426 Budgeting 10,081$ 1,553$ 11,634$ 100-44-412 Human Resources 27,914$ 27,914$
100-44-417 Insurance Administration 3,603$ 3,603$ 100-84-815 Civic Center Ground Maint 2,459$ 2,459$ 100-87-827 Bldg Maint City Hall 24,788$ 24,788$ Total Incoming Costs 234,877$ 113,347$ 348,224$ Total Cost Adjustments -$ -$
Total Costs to be Allocated 1,626,866$ 113,347$ 1,740,213$ 100-44-412 Human Resources
FY24 FULL COST ALLOCATION PLAN
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100-44-412 Human Resources
Distribution Percentage 25.00% 75.00%
Personnel
Salaries & Wages 776,398$ S 194,100$ 582,299$ Fringe Benefits 337,405$ S 84,351$ 253,054$ Subtotal Personnel Cost 1,113,803$ 278,451$ 835,352$ Operatin g Services & Su pplies
Op erating Exp enses 60,192$ S 15,048$ 45,144$ General Services 217,994$ S 54,499$ 163,496$ Contingencies 3,477$ S 869$ 2,608$ Subtotal Operating Cost 281,663$ 70,416$ 211,247$ FUNCTIONAL EXPENDITURES 1,395,466$ 348,867$ 1,046,600$ Disallowed Costs
Contingencies (3,477)$ S (869)$ (2,608)$ Subtotal Disallowed Costs (3,477)$ (869)$ (2,608)$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ FUNCTIONAL COST 1,391,989$ 347,997$ 1,043,992$ First Allocation
Incoming - All Others 234,877$ 58,719$ 176,158$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs -$ -$ -$ Subtotal of First Allocation 1,626,866$ 406,717$ 1,220,150$ Second Allocation
Incoming - All Others 113,347$ 28,337$ 85,010$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs -$ -$ -$ Subtotal of Second Allocation 113,347$ 28,337$ 85,010$ TOTAL ALLOCATED 1,740,213$ 435,053$ 1,305,160$
EXPENSE DETAIL
Sp
rea
d
Recruitment Employee Su pport
Expen se Type Expen ses ($)
FY24 FULL COST ALLOCATION PLAN
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100-44-412 Human Resources
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Recruitment .
.
100-12-120 City Manager 3.00 12.000% 48,806$ 48,806$ 48,806$ 100-12-126 Office of Communications 2.00 8.000% 32,537$ 32,537$ 32,537$ 100-41-405 Accounting 1.00 4.000% 16,269$ 16,269$ 16,269$ 100-41-425 Purchasing 1.00 4.000% 16,269$ 16,269$ 16,269$ 100-41-426 Budgeting 1.00 4.000% 16,269$ 16,269$ 16,269$ 100-80-800 Public Works Admin 3.00 12.000% 48,806$ 48,806$ 5,001$ 53,807$ 100-82-806 CIP Administration 2.00 8.000% 32,537$ 32,537$ 3,334$ 35,871$ 100-12-122 Sustainability Division 1.00 4.000% 16,269$ 16,269$ 1,667$ 17,936$ 100-12-705 Economic Development 1.00 4.000% 16,269$ 16,269$ 1,667$ 17,936$ 100-60-601 Rec & Comm Svcs Administration 2.00 8.000% 32,537$ 32,537$ 3,334$ 35,871$ 100-71-701 Current Planning 2.00 8.000% 32,537$ 32,537$ 3,334$ 35,871$ 100-71-702 Mid Long Term Planning 1.00 4.000% 16,269$ 16,269$ 1,667$ 17,936$ 100-73-714 Construction Plan Check 2.00 8.000% 32,537$ 32,537$ 3,334$ 35,871$ 100-74-202 Code Enforcement 1.00 4.000% 16,269$ 16,269$ 1,667$ 17,936$ 270-85-821 Street Pavement Maintenance 1.00 4.000% 16,269$ 16,269$ 1,667$ 17,936$ 610-35-986 GIS 1.00 4.000% 16,269$ 16,269$ 1,667$ 17,936$ Total 25.00 100.000% 406,717$ -$ 406,717$ 28,337$ 435,053$ .
Allocation Basis: # of Recruitments / Dept / Program
.
Source of Allocation: HR Email
ALLOCATION DETAIL
FY24 FULL COST ALLOCATION PLAN
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100-44-412 Human Resources
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
Employee Support .
.
100-10-100 City Council 5.85 2.759% 33,669$ 33,669$ 33,669$ 100-12-120 City Manager 6.90 3.255% 39,712$ 39,712$ 39,712$ 100-12-126 Office of Communications 2.65 1.250% 15,252$ 15,252$ 15,252$ 100-12-633 Disaster Preparedness 1.95 0.920% 11,223$ 11,223$ 11,223$ 100-13-130 City Clerk 3.50 1.651% 20,144$ 20,144$ 20,144$ 100-15-141 City Attorney 3.00 1.415% 17,266$ 17,266$ 17,266$ 100-31-305 Video 3.00 1.415% 17,266$ 17,266$ 17,266$ 100-32-308 Applications 3.50 1.651% 20,144$ 20,144$ 20,144$ 100-40-400 Admin Services Administration 1.40 0.660% 8,058$ 8,058$ 8,058$ 100-41-405 Accounting 7.05 3.325% 40,576$ 40,576$ 40,576$ 100-41-425 Purchasing 1.20 0.566% 6,907$ 6,907$ 6,907$ 100-41-426 Budgeting 1.95 0.920% 11,223$ 11,223$ 11,223$ 100-44-412 Human Resources 4.85 2.288% 27,914$ 27,914$ 27,914$ 100-44-417 Insurance Administration 0.15 0.071% 863$ 863$ 77$ 941$ 100-80-800 Public Works Admin 3.95 1.863% 22,734$ 22,734$ 2,033$ 24,767$ 100-82-806 CIP Administration 5.75 2.712% 33,094$ 33,094$ 2,959$ 36,053$ 100-84-815 Civic Center Ground Maint 0.80 0.377% 4,604$ 4,604$ 412$ 5,016$ 100-87-827 Bldg Maint City Hall 0.70 0.330% 4,029$ 4,029$ 360$ 4,389$ 100-10-110 Sister Cities 0.10 0.047% 576$ 576$ 51$ 627$ 100-11-131 Telecommunication Commission 0.07 0.033% 403$ 403$ 36$ 439$ 100-11-140 Library Commission 0.10 0.047% 576$ 576$ 51$ 627$ 100-11-142 Fine Arts Commission 0.10 0.047% 576$ 576$ 51$ 627$ 100-11-150 Public Safety Commission 0.05 0.024% 288$ 288$ 26$ 314$ 100-11-155 Bike/Ped Safety Commission 0.15 0.071% 863$ 863$ 77$ 941$ 100-11-160 Recreation Commission 0.10 0.047% 576$ 576$ 51$ 627$ 100-11-165 Teen Commission 0.05 0.024% 288$ 288$ 26$ 314$ 100-11-170 Planning Commission 0.26 0.123% 1,496$ 1,496$ 134$ 1,630$ 100-11-175 Housing Commission 0.15 0.071% 863$ 863$ 77$ 941$ 100-11-180 Sustainability Commission 0.15 0.071% 863$ 863$ 77$ 941$ 100-11-190 Audit Committee 0.10 0.047% 576$ 576$ 51$ 627$ 100-12-122 Sustainability Division 1.80 0.849% 10,360$ 10,360$ 926$ 11,286$ 100-12-632 Comm Outreach & Neigh Watch 1.00 0.472% 5,755$ 5,755$ 515$ 6,270$ 100-12-705 Economic Development 1.00 0.472% 5,755$ 5,755$ 515$ 6,270$ 100-41-406 Business Licenses 1.10 0.519% 6,331$ 6,331$ 566$ 6,897$ FY24 FULL COST ALLOCATION PLAN
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100-44-412 Human Resources
.
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
100-60-601 Rec & Comm Svcs Administration 4.90 2.311% 28,202$ 28,202$ 2,521$ 30,723$ 100-61-602 Administration 3.00 1.415% 17,266$ 17,266$ 1,544$ 18,810$ 100-61-605 Cultural Events 1.00 0.472% 5,755$ 5,755$ 515$ 6,270$ 100-61-630 Facilities 2.25 1.061% 12,950$ 12,950$ 1,158$ 14,108$ 100-62-608 Administration 2.95 1.392% 16,978$ 16,978$ 1,518$ 18,497$ 100-62-623 Youth, Teen and Senior Adult Rec 2.05 0.967% 11,799$ 11,799$ 1,055$ 12,854$ 100-62-639 Youth and Teen Programs 0.75 0.354% 4,317$ 4,317$ 386$ 4,703$ 100-62-640 Neighborhood Events 0.25 0.118% 1,439$ 1,439$ 129$ 1,568$ 100-63-612 Park Facilities 3.18 1.500% 18,302$ 18,302$ 1,636$ 19,939$ 100-70-700 Community Development Admin 0.50 0.236% 2,878$ 2,878$ 257$ 3,135$ 100-71-701 Current Planning 9.48 4.472% 54,561$ 54,561$ 4,878$ 59,440$ 100-71-702 Mid Long Term Planning 3.49 1.646% 20,086$ 20,086$ 1,796$ 21,882$ 100-73-713 General Building 3.12 1.472% 17,957$ 17,957$ 1,606$ 19,562$ 100-73-714 Construction Plan Check 6.70 3.160% 38,561$ 38,561$ 3,448$ 42,009$ 100-73-715 Building Inspection 5.15 2.429% 29,640$ 29,640$ 2,650$ 32,291$ 100-73-718 Muni - Bldg Code Enforcement 0.25 0.118% 1,439$ 1,439$ 129$ 1,568$ 100-74-202 Code Enforcement 4.00 1.887% 23,022$ 23,022$ 2,058$ 25,080$ 100-82-804 Plan Review 3.90 1.840% 22,446$ 22,446$ 2,007$ 24,453$ 100-83-807 Service Center Administration 3.05 1.439% 17,554$ 17,554$ 1,570$ 19,124$ 100-84-808 McClellan Ranch Park 0.40 0.189% 2,302$ 2,302$ 206$ 2,508$ 100-84-809 Memorial Park 1.50 0.708% 8,633$ 8,633$ 772$ 9,405$ 100-84-811 BBF Ground Maintenance 1.00 0.472% 5,755$ 5,755$ 515$ 6,270$ 100-84-812 School Site Maintenance 4.20 1.981% 24,173$ 24,173$ 2,161$ 26,334$ 100-84-813 Neighborhood Parks 8.60 4.057% 49,497$ 49,497$ 4,425$ 53,922$ 100-84-814 Sport Fields Jollyman CRK 2.50 1.179% 14,389$ 14,389$ 1,286$ 15,675$ 100-85-848 Street Lighting 1.25 0.590% 7,194$ 7,194$ 643$ 7,838$ 100-85-850 Environmental Materials 0.75 0.354% 4,317$ 4,317$ 386$ 4,703$ 100-86-261 Trail Maintenance 0.85 0.401% 4,892$ 4,892$ 437$ 5,330$ 100-86-824 Overpasses and Medians 6.55 3.090% 37,698$ 37,698$ 3,371$ 41,069$ 100-86-825 Street Tree Maintenance 7.40 3.491% 42,590$ 42,590$ 3,808$ 46,398$ 100-86-826 Weekend Work Program 2.20 1.038% 12,662$ 12,662$ 1,132$ 13,794$ 100-87-828 Bldg Maint Library 0.60 0.283% 3,453$ 3,453$ 309$ 3,762$ 100-87-829 Bldg Maint Service Center 0.50 0.236% 2,878$ 2,878$ 257$ 3,135$ 100-87-830 Bldg Maint Quinlan Center 0.60 0.283% 3,453$ 3,453$ 309$ 3,762$ 100-87-831 Bldg Maint Senior Center 0.60 0.283% 3,453$ 3,453$ 309$ 3,762$ 100-87-832 Bldg Maint McClellan Ranch 0.60 0.283% 3,453$ 3,453$ 309$ 3,762$ FY24 FULL COST ALLOCATION PLAN
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100-44-412 Human Resources
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
100-87-833 Bldg Maint Monta Vista Ct 0.30 0.142% 1,727$ 1,727$ 154$ 1,881$ 100-87-834 Bldg Maint Wilson 0.10 0.047% 576$ 576$ 51$ 627$ 100-87-837 Bldg Maint Creekside 0.30 0.142% 1,727$ 1,727$ 154$ 1,881$ 100-87-838 Comm Hall Bldg Maint 0.30 0.142% 1,727$ 1,727$ 154$ 1,881$ 100-87-839 Teen Center Bldg Maint 0.10 0.047% 576$ 576$ 51$ 627$ 100-87-840 Park Bathrooms 0.10 0.047% 576$ 576$ 51$ 627$ 100-87-841 BBF Facilities Maintenance 1.40 0.660% 8,058$ 8,058$ 720$ 8,778$ 100-87-857 City Hall Annex 0.10 0.047% 576$ 576$ 51$ 627$ 100-88-844 Traffic Engineering 3.40 1.604% 19,568$ 19,568$ 1,750$ 21,318$ 100-88-845 Traffic Signal Maintenance 2.00 0.943% 11,511$ 11,511$ 1,029$ 12,540$ 100-88-846 Safe Routes 2 School 1.00 0.472% 5,755$ 5,755$ 515$ 6,270$ 230-81-802 Non Point Source 2.72 1.283% 15,655$ 15,655$ 1,400$ 17,054$ 230-81-855 Storm Drain Maintenance 2.20 1.038% 12,662$ 12,662$ 1,132$ 13,794$ 260-72-707 CDBG General Admin 0.49 0.233% 2,843$ 2,843$ 254$ 3,097$ 265-72-711 BMR Affordable Housing Fund 1.21 0.569% 6,941$ 6,941$ 621$ 7,562$ 270-85-820 Sidewalk Curb and Gutter 1.90 0.896% 10,935$ 10,935$ 978$ 11,913$ 270-85-821 Street Pavement Maintenance 3.60 1.698% 20,720$ 20,720$ 1,853$ 22,572$ 270-85-822 Street Sign Marking 3.05 1.439% 17,554$ 17,554$ 1,570$ 19,124$ 520-81-801 Resources Recovery 3.60 1.698% 20,720$ 20,720$ 1,853$ 22,572$ 560-63-616 BBF Golf Course 1.10 0.519% 6,331$ 6,331$ 566$ 6,897$ 570-63-621 Sports Center Operation 2.40 1.132% 13,813$ 13,813$ 1,235$ 15,048$ 570-87-836 Bldg Maint Sports Center 0.70 0.330% 4,029$ 4,029$ 360$ 4,389$ 580-62-613 Youth Teen Recreation 1.70 0.802% 9,784$ 9,784$ 875$ 10,659$ 580-63-620 Outdoor Recreation 2.10 0.991% 12,086$ 12,086$ 1,081$ 13,167$ 610-30-300 Administration 0.53 0.250% 3,050$ 3,050$ 273$ 3,323$ 610-34-310 Infrastructure 4.50 2.123% 25,899$ 25,899$ 2,316$ 28,215$ 610-35-986 GIS 3.40 1.604% 19,568$ 19,568$ 1,750$ 21,318$ 620-44-418 Workers Compensation Insurance 0.20 0.094% 1,151$ 1,151$ 103$ 1,254$ 630-85-849 Equipment Maintenance 3.00 1.415% 17,266$ 17,266$ 1,544$ 18,810$ Total 212.00 100.000% 1,220,150$ -$ 1,220,150$ 85,010$ 1,305,160$ .
Allocation Basis: # of FTE
.
Source of Allocation: Budget Report
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ALLOCATION SUMMARY
100-10-100 City Council -$ 33,669$ 33,669$ 100-12-120 City Manager 48,806$ 39,712$ 88,518$ 100-12-126 Office of Communications 32,537$ 15,252$ 47,789$ 100-12-633 Disaster Preparedness -$ 11,223$ 11,223$ 100-13-130 City Clerk -$ 20,144$ 20,144$ 100-15-141 City Attorney -$ 17,266$ 17,266$ 100-31-305 Video -$ 17,266$ 17,266$ 100-32-308 Applications -$ 20,144$ 20,144$ 100-40-400 Admin Services Administration -$ 8,058$ 8,058$ 100-41-405 Accounting 16,269$ 40,576$ 56,844$ 100-41-425 Purchasing 16,269$ 6,907$ 23,175$ 100-41-426 Budgeting 16,269$ 11,223$ 27,492$ 100-44-412 Human Resources -$ 27,914$ 27,914$ 100-44-417 Insurance Administration -$ 941$ 941$ 100-80-800 Public Works Admin 53,807$ 24,767$ 78,573$ 100-82-806 CIP Administration 35,871$ 36,053$ 71,924$ 100-84-815 Civic Center Ground Maint -$ 5,016$ 5,016$ 100-87-827 Bldg Maint City Hall -$ 4,389$ 4,389$ 100-10-110 Sister Cities -$ 627$ 627$ 100-11-131 Telecommunication Commission -$ 439$ 439$ 100-11-140 Library Commission -$ 627$ 627$ 100-11-142 Fine Arts Commission -$ 627$ 627$ 100-11-150 Public Safety Commission -$ 314$ 314$ 100-11-155 Bike/Ped Safety Commission -$ 941$ 941$ 100-11-160 Recreation Commission -$ 627$ 627$ 100-11-165 Teen Commission -$ 314$ 314$ 100-11-170 Planning Commission -$ 1,630$ 1,630$ 100-11-175 Housing Commission -$ 941$ 941$ 100-11-180 Sustainability Commission -$ 941$ 941$ 100-44-412 Human Resources Recruitment
Employee
Support Total
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ALLOCATION SUMMARY
100-44-412 Human Resources Recruitment
Employee
Support Total
100-11-190 Audit Committee -$ 627$ 627$ 100-12-122 Sustainability Division 17,936$ 11,286$ 29,222$ 100-12-632 Comm Outreach & Neigh Watch -$ 6,270$ 6,270$ 100-12-705 Economic Development 17,936$ 6,270$ 24,206$ 100-41-406 Business Licenses -$ 6,897$ 6,897$ 100-60-601 Rec & Comm Svcs Administration 35,871$ 30,723$ 66,594$ 100-61-602 Administration -$ 18,810$ 18,810$ 100-61-605 Cultural Events -$ 6,270$ 6,270$ 100-61-630 Facilities -$ 14,108$ 14,108$ 100-62-608 Administration -$ 18,497$ 18,497$ 100-62-623 Youth, Teen and Senior Adult Rec -$ 12,854$ 12,854$ 100-62-639 Youth and Teen Programs -$ 4,703$ 4,703$ 100-62-640 Neighborhood Events -$ 1,568$ 1,568$ 100-63-612 Park Facilities -$ 19,939$ 19,939$ 100-70-700 Community Development Admin -$ 3,135$ 3,135$ 100-71-701 Current Planning 35,871$ 59,440$ 95,311$ 100-71-702 Mid Long Term Planning 17,936$ 21,882$ 39,818$ 100-73-713 General Building -$ 19,562$ 19,562$ 100-73-714 Construction Plan Check 35,871$ 42,009$ 77,880$ 100-73-715 Building Inspection -$ 32,291$ 32,291$ 100-73-718 Muni - Bldg Code Enforcement -$ 1,568$ 1,568$ 100-74-202 Code Enforcement 17,936$ 25,080$ 43,016$ 100-82-804 Plan Review -$ 24,453$ 24,453$ 100-83-807 Service Center Administration -$ 19,124$ 19,124$ 100-84-808 McClellan Ranch Park -$ 2,508$ 2,508$ 100-84-809 Memorial Park -$ 9,405$ 9,405$ 100-84-811 BBF Ground Maintenance -$ 6,270$ 6,270$ 100-84-812 School Site Maintenance -$ 26,334$ 26,334$ 100-84-813 Neighborhood Parks -$ 53,922$ 53,922$ FY24 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
100-44-412 Human Resources Recruitment
Employee
Support Total
100-84-814 Sport Fields Jollyman CRK -$ 15,675$ 15,675$ 100-85-848 Street Lighting -$ 7,838$ 7,838$ 100-85-850 Environmental Materials -$ 4,703$ 4,703$ 100-86-261 Trail Maintenance -$ 5,330$ 5,330$ 100-86-824 Overpasses and Medians -$ 41,069$ 41,069$ 100-86-825 Street Tree Maintenance -$ 46,398$ 46,398$ 100-86-826 Weekend Work Program -$ 13,794$ 13,794$ 100-87-828 Bldg Maint Library -$ 3,762$ 3,762$ 100-87-829 Bldg Maint Service Center -$ 3,135$ 3,135$ 100-87-830 Bldg Maint Quinlan Center -$ 3,762$ 3,762$ 100-87-831 Bldg Maint Senior Center -$ 3,762$ 3,762$ 100-87-832 Bldg Maint McClellan Ranch -$ 3,762$ 3,762$ 100-87-833 Bldg Maint Monta Vista Ct -$ 1,881$ 1,881$ 100-87-834 Bldg Maint Wilson -$ 627$ 627$ 100-87-837 Bldg Maint Creekside -$ 1,881$ 1,881$ 100-87-838 Comm Hall Bldg Maint -$ 1,881$ 1,881$ 100-87-839 Teen Center Bldg Maint -$ 627$ 627$ 100-87-840 Park Bathrooms -$ 627$ 627$ 100-87-841 BBF Facilities Maintenance -$ 8,778$ 8,778$ 100-87-857 City Hall Annex -$ 627$ 627$ 100-88-844 Traffic Engineering -$ 21,318$ 21,318$ 100-88-845 Traffic Signal Maintenance -$ 12,540$ 12,540$ 100-88-846 Safe Routes 2 School -$ 6,270$ 6,270$ 230-81-802 Non Point Source -$ 17,054$ 17,054$ 230-81-855 Storm Drain Maintenance -$ 13,794$ 13,794$ 260-72-707 CDBG General Admin -$ 3,097$ 3,097$ 265-72-711 BMR Affordable Housing Fund -$ 7,562$ 7,562$ 270-85-820 Sidewalk Curb and Gutter -$ 11,913$ 11,913$ 270-85-821 Street Pavement Maintenance 17,936$ 22,572$ 40,508$ FY24 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
100-44-412 Human Resources Recruitment
Employee
Support Total
270-85-822 Street Sign Marking -$ 19,124$ 19,124$ 520-81-801 Resources Recovery -$ 22,572$ 22,572$ 560-63-616 BBF Golf Course -$ 6,897$ 6,897$ 570-63-621 Sports Center Operation -$ 15,048$ 15,048$ 570-87-836 Bldg Maint Sports Center -$ 4,389$ 4,389$ 580-62-613 Youth Teen Recreation -$ 10,659$ 10,659$ 580-63-620 Outdoor Recreation -$ 13,167$ 13,167$ 610-30-300 Administration -$ 3,323$ 3,323$ 610-34-310 Infrastructure -$ 28,215$ 28,215$ 610-35-986 GIS 17,936$ 21,318$ 39,254$
620-44-418 Workers Compensation Insurance -$ 1,254$ 1,254$ 630-85-849 Equipment Maintenance -$ 18,810$ 18,810$ Total 435,053$ 1,305,160$ 1,740,213$
FY24 FULL COST ALLOCATION PLAN
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15 Insurance Administration
The Insurance Administration Division oversees the management of Citywide insurances including property, general liability, and employment. Insurance Administration costs are allocated to Receiving Divisions, as follows:
• General Liability – represents the costs associated with administering the General Liability program as well as the premium costs. These costs are allocated based on a three-year average of the number of claims per division.
• Property – refers to costs associated with maintaining the City’s property insurance policies. These costs are allocated based on square feet of insured property occupied per division.
• Employment Practices – represents the costs associated with maintaining and managing the employment practices liability premiums. These costs are allocated based on the total number of full-time employees per division.
The chart on the following page illustrates the functions and measures used to allocate Insurance Administration costs. The top tier shows the Central Service division, 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 division’s expenses, a function-by- function breakdown of expenses, each function’s allocation, and an allocation summary.
FY24 FULL COST ALLOCATION PLAN
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INSURANCE
ADMINISTRATION
General Liability
3 Year Average of
Claims
Property
Square Footage
Employment Practices
# of FTE
FY24 FULL COST ALLOCATION PLAN
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures 2,297,437$ 2,297,437$
Contingencies (27,352)$
Total Disallowed Costs (27,352)$ (27,352)$
Incoming Costs
100-12-120 City Manager 15,227$ 5,593$ 20,820$ 100-13-130 City Clerk 275$ 177$ 451$ 100-13-132 Mail Services 549$ 6$ 554$ 100-40-400 Admin Services Administration 3,582$ 539$ 4,121$ 100-41-426 Budgeting 1,660$ 256$ 1,915$ 100-44-412 Human Resources 863$ 77$ 941$ 100-44-417 Insurance Administration 111$ 111$
100-84-815 Civic Center Ground Maint 96$ 96$ 100-87-827 Bldg Maint City Hall 966$ 966$
Total Incoming Costs 22,155$ 7,821$ 29,976$ Total Cost Adjustments -$ -$
Total Costs to be Allocated 2,292,240$ 7,821$ 2,300,061$ 100-44-417 Insurance Administration
FY24 FULL COST ALLOCATION PLAN
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100-44-417 Insurance Administration
Distribution Percentage 70.52% 22.61% 6.87%
Personnel
Salaries & Wages 21,793$ S 15,368$ 4,927$ 1,497$ Fringe Benefits 9,403$ S 6,631$ 2,126$ 646$ Subtotal Personnel Cost 31,196$ 21,999$ 7,053$ 2,143$ Operatin g Services & Su pplies
General Services 2,188,193$ S 1,543,114$ 494,750$ 150,329$ Contingencies 27,352$ S 19,289$ 6,184$ 1,879$ CAP Allocations/Reimbursements 50,696$ S 35,751$ 11,462$ 3,483$ Subtotal Operating Cost 2,266,241$ 1,598,153$ 512,397$ 155,691$ FUNCTIONAL EXPENDITURES 2,297,437$ 1,620,153$ 519,451$ 157,834$ Disallowed Costs
Contingencies (27,352)$ S (19,289)$ (6,184)$ (1,879)$ Subtotal Disallowed Costs (27,352)$ (19,289)$ (6,184)$ (1,879)$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ -$ FUNCTIONAL COST 2,270,085$ 1,600,864$ 513,266$ 155,955$ First Allocation
Incoming - All Others 22,155$ 15,624$ 5,009$ 1,522$ Reallocate Admin Costs -$ -$ -$ -$ Unallocated Costs -$ -$ -$ -$ Subtotal of First Allocation 2,292,240$ 1,616,487$ 518,275$ 157,477$ Second Allocation
Incoming - All Others 7,821$ 5,515$ 1,768$ 537$ Reallocate Admin Costs -$ -$ -$ -$ Unallocated Costs -$ -$ -$ -$ Subtotal of Second Allocation 7,821$ 5,515$ 1,768$ 537$ TOTAL ALLOCATED 2,300,061$ 1,622,003$ 520,044$ 158,014$ Expen se Type Expen ses ($)
EXPENSE DETAIL
Sp
rea
d
General
Liability Property Employmen t
Practices
FY24 FULL COST ALLOCATION PLAN
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100-44-417 Insurance Administration
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total General Liability .
.
100-12-120 City Manager 3.00 7.500% 121,237$ 121,237$ 121,237$ 100-20-200 Law Enforcement SC Sherif 0.67 1.675% 27,076$ 27,076$ 100$ 27,176$ 100-60-601 Rec & Comm Svcs Administration 6.00 15.000% 242,473$ 242,473$ 894$ 243,367$ 100-61-630 Facilities 2.33 5.825% 94,160$ 94,160$ 347$ 94,508$ 100-63-612 Park Facilities 7.00 17.500% 282,885$ 282,885$ 1,043$ 283,929$ 100-70-700 Community Development Admin 0.33 0.825% 13,336$ 13,336$ 49$ 13,385$ 100-86-825 Street Tree Maintenance 6.00 15.000% 242,473$ 242,473$ 894$ 243,367$ 100-88-844 Traffic Engineering 0.33 0.825% 13,336$ 13,336$ 49$ 13,385$ 270-85-821 Street Pavement Maintenance 11.67 29.175% 471,610$ 471,610$ 1,740$ 473,350$ 0-0-0 Other 2.67 6.675% 107,901$ 107,901$ 398$ 108,299$ Total 40.00 100.000% 1,616,487$ -$ 1,616,487$ 5,515$ 1,622,003$ .
Allocation Basis: 3 Year Avg Claim History
.
Source of Allocation: GL FY Logs (FY20-23)
ALLOCATION DETAIL
FY24 FULL COST ALLOCATION PLAN
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100-44-417 Insurance Administration
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
Property .
.
100-87-827 Bldg Maint City Hall 23,040.00 10.964% 56,825$ 56,825$ 194$ 57,019$ 100-84-809 Memorial Park 1,035.00 0.493% 2,553$ 2,553$ 9$ 2,561$ 100-84-812 School Site Maintenance 744.00 0.354% 1,835$ 1,835$ 6$ 1,841$ 100-84-813 Neighborhood Parks 232.00 0.110% 572$ 572$ 2$ 574$ 100-84-814 Sport Fields Jollyman CRK 529.00 0.252% 1,305$ 1,305$ 4$ 1,309$ 100-87-828 Bldg Maint Library 57,389.00 27.310% 141,542$ 141,542$ 483$ 142,025$ 100-87-829 Bldg Maint Service Center 18,435.00 8.773% 45,468$ 45,468$ 155$ 45,623$ 100-87-830 Bldg Maint Quinlan Center 28,695.00 13.655% 70,772$ 70,772$ 241$ 71,014$ 100-87-831 Bldg Maint Senior Center 15,500.00 7.376% 38,229$ 38,229$ 130$ 38,359$ 100-87-832 Bldg Maint McClellan Ranch 8,991.00 4.279% 22,175$ 22,175$ 76$ 22,251$ 100-87-833 Bldg Maint Monta Vista Ct 11,996.00 5.709% 29,587$ 29,587$ 101$ 29,688$ 100-87-834 Bldg Maint Wilson 2,369.00 1.127% 5,843$ 5,843$ 20$ 5,863$ 100-87-835 Bldg Maint Portal 1,857.00 0.884% 4,580$ 4,580$ 16$ 4,596$ 100-87-837 Bldg Maint Creekside 1,750.00 0.833% 4,316$ 4,316$ 15$ 4,331$ 100-87-838 Comm Hall Bldg Maint 6,000.00 2.855% 14,798$ 14,798$ 50$ 14,849$ 100-87-841 BBF Facilities Maintenance 11,165.00 5.313% 27,537$ 27,537$ 94$ 27,631$ 100-88-845 Traffic Signal Maintenance 1,532.00 0.729% 3,778$ 3,778$ 13$ 3,791$ 560-87-260 BBF Golf Maintenance 2,128.00 1.013% 5,248$ 5,248$ 18$ 5,266$ 570-87-836 Bldg Maint Sports Center 16,750.00 7.971% 41,312$ 41,312$ 141$ 41,453$ Total 210,137.00 100.000% 518,275$ -$ 518,275$ 1,768$ 520,044$ .
Allocation Basis: Sq. Ft.
.
Source of Allocation: Sq. Footage Report
FY24 FULL COST ALLOCATION PLAN
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
Employment Practices .
.
100-10-100 City Council 5.85 2.759% 4,345$ 4,345$ 4,345$ 100-12-120 City Manager 6.90 3.255% 5,125$ 5,125$ 5,125$ 100-12-126 Office of Communications 2.65 1.250% 1,968$ 1,968$ 1,968$ 100-12-633 Disaster Preparedness 1.95 0.920% 1,448$ 1,448$ 1,448$ 100-13-130 City Clerk 3.50 1.651% 2,600$ 2,600$ 2,600$ 100-15-141 City Attorney 3.00 1.415% 2,228$ 2,228$ 2,228$ 100-31-305 Video 3.00 1.415% 2,228$ 2,228$ 2,228$ 100-32-308 Applications 3.50 1.651% 2,600$ 2,600$ 2,600$ 100-40-400 Admin Services Administration 1.40 0.660% 1,040$ 1,040$ 1,040$ 100-41-405 Accounting 7.05 3.325% 5,237$ 5,237$ 5,237$ 100-41-425 Purchasing 1.20 0.566% 891$ 891$ 891$ 100-41-426 Budgeting 1.95 0.920% 1,448$ 1,448$ 1,448$ 100-44-412 Human Resources 4.85 2.288% 3,603$ 3,603$ 3,603$ 100-44-417 Insurance Administration 0.15 0.071% 111$ 111$ 111$ 100-80-800 Public Works Admin 3.95 1.863% 2,934$ 2,934$ 13$ 2,947$ 100-82-806 CIP Administration 5.75 2.712% 4,271$ 4,271$ 19$ 4,290$ 100-84-815 Civic Center Ground Maint 0.80 0.377% 594$ 594$ 3$ 597$ 100-87-827 Bldg Maint City Hall 0.70 0.330% 520$ 520$ 2$ 522$ 100-10-110 Sister Cities 0.10 0.047% 74$ 74$ 0$ 75$ 100-11-131 Telecommunication Commission 0.07 0.033% 52$ 52$ 0$ 52$ 100-11-140 Library Commission 0.10 0.047% 74$ 74$ 0$ 75$ 100-11-142 Fine Arts Commission 0.10 0.047% 74$ 74$ 0$ 75$ 100-11-150 Public Safety Commission 0.05 0.024% 37$ 37$ 0$ 37$ 100-11-155 Bike/Ped Safety Commission 0.15 0.071% 111$ 111$ 0$ 112$ 100-11-160 Recreation Commission 0.10 0.047% 74$ 74$ 0$ 75$ 100-11-165 Teen Commission 0.05 0.024% 37$ 37$ 0$ 37$ 100-11-170 Planning Commission 0.26 0.123% 193$ 193$ 1$ 194$ 100-11-175 Housing Commission 0.15 0.071% 111$ 111$ 0$ 112$ 100-11-180 Sustainability Commission 0.15 0.071% 111$ 111$ 0$ 112$ 100-11-190 Audit Committee 0.10 0.047% 74$ 74$ 0$ 75$ 100-12-122 Sustainability Division 1.80 0.849% 1,337$ 1,337$ 6$ 1,343$ 100-12-632 Comm Outreach & Neigh Watch 1.00 0.472% 743$ 743$ 3$ 746$ 100-12-705 Economic Development 1.00 0.472% 743$ 743$ 3$ 746$ 100-41-406 Business Licenses 1.10 0.519% 817$ 817$ 4$ 821$ 100-60-601 Rec & Comm Svcs Administration 4.90 2.311% 3,640$ 3,640$ 16$ 3,656$ 100-61-602 Administration 3.00 1.415% 2,228$ 2,228$ 10$ 2,238$ 100-61-605 Cultural Events 1.00 0.472% 743$ 743$ 3$ 746$ FY24 FULL COST ALLOCATION PLAN
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100-44-417 Insurance Administration
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
100-61-630 Facilities 2.25 1.061% 1,671$ 1,671$ 7$ 1,679$ 100-62-608 Administration 2.95 1.392% 2,191$ 2,191$ 10$ 2,201$ 100-62-623 Youth, Teen and Senior Adult Rec 2.05 0.967% 1,523$ 1,523$ 7$ 1,529$ 100-62-639 Youth and Teen Programs 0.75 0.354% 557$ 557$ 2$ 560$ 100-62-640 Neighborhood Events 0.25 0.118% 186$ 186$ 1$ 187$ 100-63-612 Park Facilities 3.18 1.500% 2,362$ 2,362$ 10$ 2,373$ 100-70-700 Community Development Admin 0.50 0.236% 371$ 371$ 2$ 373$ 100-71-701 Current Planning 9.48 4.472% 7,042$ 7,042$ 31$ 7,073$ 100-71-702 Mid Long Term Planning 3.49 1.646% 2,592$ 2,592$ 11$ 2,604$ 100-73-713 General Building 3.12 1.472% 2,318$ 2,318$ 10$ 2,328$ 100-73-714 Construction Plan Check 6.70 3.160% 4,977$ 4,977$ 22$ 4,999$ 100-73-715 Building Inspection 5.15 2.429% 3,825$ 3,825$ 17$ 3,842$ 100-73-718 Muni - Bldg Code Enforcement 0.25 0.118% 186$ 186$ 1$ 187$ 100-74-202 Code Enforcement 4.00 1.887% 2,971$ 2,971$ 13$ 2,984$ 100-82-804 Plan Review 3.90 1.840% 2,897$ 2,897$ 13$ 2,910$ 100-83-807 Service Center Administration 3.05 1.439% 2,266$ 2,266$ 10$ 2,276$ 100-84-808 McClellan Ranch Park 0.40 0.189% 297$ 297$ 1$ 298$ 100-84-809 Memorial Park 1.50 0.708% 1,114$ 1,114$ 5$ 1,119$ 100-84-811 BBF Ground Maintenance 1.00 0.472% 743$ 743$ 3$ 746$ 100-84-812 School Site Maintenance 4.20 1.981% 3,120$ 3,120$ 14$ 3,133$ 100-84-813 Neighborhood Parks 8.60 4.057% 6,388$ 6,388$ 28$ 6,416$ 100-84-814 Sport Fields Jollyman CRK 2.50 1.179% 1,857$ 1,857$ 8$ 1,865$ 100-85-848 Street Lighting 1.25 0.590% 929$ 929$ 4$ 933$ 100-85-850 Environmental Materials 0.75 0.354% 557$ 557$ 2$ 560$ 100-86-261 Trail Maintenance 0.85 0.401% 631$ 631$ 3$ 634$ 100-86-824 Overpasses and Medians 6.55 3.090% 4,865$ 4,865$ 21$ 4,887$ 100-86-825 Street Tree Maintenance 7.40 3.491% 5,497$ 5,497$ 24$ 5,521$ 100-86-826 Weekend Work Program 2.20 1.038% 1,634$ 1,634$ 7$ 1,641$ 100-87-828 Bldg Maint Library 0.60 0.283% 446$ 446$ 2$ 448$ 100-87-829 Bldg Maint Service Center 0.50 0.236% 371$ 371$ 2$ 373$ 100-87-830 Bldg Maint Quinlan Center 0.60 0.283% 446$ 446$ 2$ 448$ 100-87-831 Bldg Maint Senior Center 0.60 0.283% 446$ 446$ 2$ 448$ 100-87-832 Bldg Maint McClellan Ranch 0.60 0.283% 446$ 446$ 2$ 448$ 100-87-833 Bldg Maint Monta Vista Ct 0.30 0.142% 223$ 223$ 1$ 224$ 100-87-834 Bldg Maint Wilson 0.10 0.047% 74$ 74$ 0$ 75$ 100-87-837 Bldg Maint Creekside 0.30 0.142% 223$ 223$ 1$ 224$ 100-87-838 Comm Hall Bldg Maint 0.30 0.142% 223$ 223$ 1$ 224$ 100-87-839 Teen Center Bldg Maint 0.10 0.047% 74$ 74$ 0$ 75$ 100-87-840 Park Bathrooms 0.10 0.047% 74$ 74$ 0$ 75$ FY24 FULL COST ALLOCATION PLAN
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100-44-417 Insurance Administration
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
100-87-841 BBF Facilities Maintenance 1.40 0.660% 1,040$ 1,040$ 5$ 1,044$ 100-87-857 City Hall Annex 0.10 0.047% 74$ 74$ 0$ 75$ 100-88-844 Traffic Engineering 3.40 1.604% 2,526$ 2,526$ 11$ 2,537$ 100-88-845 Traffic Signal Maintenance 2.00 0.943% 1,486$ 1,486$ 7$ 1,492$ 100-88-846 Safe Routes 2 School 1.00 0.472% 743$ 743$ 3$ 746$ 230-81-802 Non Point Source 2.72 1.283% 2,020$ 2,020$ 9$ 2,029$ 230-81-855 Storm Drain Maintenance 2.20 1.038% 1,634$ 1,634$ 7$ 1,641$ 260-72-707 CDBG General Admin 0.49 0.233% 367$ 367$ 2$ 369$ 265-72-711 BMR Affordable Housing Fund 1.21 0.569% 896$ 896$ 4$ 900$ 270-85-820 Sidewalk Curb and Gutter 1.90 0.896% 1,411$ 1,411$ 6$ 1,418$ 270-85-821 Street Pavement Maintenance 3.60 1.698% 2,674$ 2,674$ 12$ 2,686$ 270-85-822 Street Sign Marking 3.05 1.439% 2,266$ 2,266$ 10$ 2,276$ 520-81-801 Resources Recovery 3.60 1.698% 2,674$ 2,674$ 12$ 2,686$ 560-63-616 BBF Golf Course 1.10 0.519% 817$ 817$ 4$ 821$ 570-63-621 Sports Center Operation 2.40 1.132% 1,783$ 1,783$ 8$ 1,791$ 570-87-836 Bldg Maint Sports Center 0.70 0.330% 520$ 520$ 2$ 522$ 580-62-613 Youth Teen Recreation 1.70 0.802% 1,263$ 1,263$ 6$ 1,268$ 580-63-620 Outdoor Recreation 2.10 0.991% 1,560$ 1,560$ 7$ 1,567$ 610-30-300 Administration 0.53 0.250% 394$ 394$ 2$ 395$ 610-34-310 Infrastructure 4.50 2.123% 3,343$ 3,343$ 15$ 3,357$ 610-35-986 GIS 3.40 1.604% 2,526$ 2,526$ 11$ 2,537$ 620-44-418 Workers Compensation Insurance 0.20 0.094% 149$ 149$ 1$ 149$ 630-85-849 Equipment Maintenance 3.00 1.415% 2,228$ 2,228$ 10$ 2,238$ Total 212.00 100.000% 157,477$ -$ 157,477$ 537$ 158,014$ .
Allocation Basis: # of FTE
.
Source of Allocation: Budget Report
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ALLOCATION SUMMARY
100-10-100 City Council -$ -$ 4,345$ 4,345$ 100-12-120 City Manager 121,237$ -$ 5,125$ 126,362$ 100-12-126 Office of Communications -$ -$ 1,968$ 1,968$ 100-12-633 Disaster Preparedness -$ -$ 1,448$ 1,448$ 100-13-130 City Clerk -$ -$ 2,600$ 2,600$ 100-15-141 City Attorney -$ -$ 2,228$ 2,228$ 100-31-305 Video -$ -$ 2,228$ 2,228$ 100-32-308 Applications -$ -$ 2,600$ 2,600$ 100-40-400 Admin Services Administration -$ -$ 1,040$ 1,040$ 100-41-405 Accounting -$ -$ 5,237$ 5,237$ 100-41-425 Purchasing -$ -$ 891$ 891$ 100-41-426 Budgeting -$ -$ 1,448$ 1,448$ 100-44-412 Human Resources -$ -$ 3,603$ 3,603$ 100-44-417 Insurance Administration -$ -$ 111$ 111$ 100-80-800 Public Works Admin -$ -$ 2,947$ 2,947$ 100-82-806 CIP Administration -$ -$ 4,290$ 4,290$ 100-84-815 Civic Center Ground Maint -$ -$ 597$ 597$ 100-87-827 Bldg Maint City Hall -$ 57,019$ 522$ 57,541$ 100-10-110 Sister Cities -$ -$ 75$ 75$ 100-11-131 Telecommunication Commission -$ -$ 52$ 52$ 100-11-140 Library Commission -$ -$ 75$ 75$ 100-11-142 Fine Arts Commission -$ -$ 75$ 75$ 100-11-150 Public Safety Commission -$ -$ 37$ 37$ 100-11-155 Bike/Ped Safety Commission -$ -$ 112$ 112$ 100-11-160 Recreation Commission -$ -$ 75$ 75$ 100-11-165 Teen Commission -$ -$ 37$ 37$ 100-11-170 Planning Commission -$ -$ 194$ 194$ 100-11-175 Housing Commission -$ -$ 112$ 112$ 100-11-180 Sustainability Commission -$ -$ 112$ 112$ 100-44-417 Insurance Administration
General
Liability Property
Employment
Practices Total
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ALLOCATION SUMMARY
100-44-417 Insurance Administration
General
Liability Property
Employment
Practices Total
100-11-190 Audit Committee -$ -$ 75$ 75$ 100-12-122 Sustainability Division -$ -$ 1,343$ 1,343$ 100-12-632 Comm Outreach & Neigh Watch -$ -$ 746$ 746$ 100-12-705 Economic Development -$ -$ 746$ 746$ 100-20-200 Law Enforcement SC Sherif 27,176$ -$ -$ 27,176$ 100-41-406 Business Licenses -$ -$ 821$ 821$ 100-60-601 Rec & Comm Svcs Administration 243,367$ -$ 3,656$ 247,023$ 100-61-602 Administration -$ -$ 2,238$ 2,238$ 100-61-605 Cultural Events -$ -$ 746$ 746$ 100-61-630 Facilities 94,508$ -$ 1,679$ 96,186$ 100-62-608 Administration -$ -$ 2,201$ 2,201$ 100-62-623 Youth, Teen and Senior Adult Rec -$ -$ 1,529$ 1,529$ 100-62-639 Youth and Teen Programs -$ -$ 560$ 560$ 100-62-640 Neighborhood Events -$ -$ 187$ 187$ 100-63-612 Park Facilities 283,929$ -$ 2,373$ 286,301$ 100-70-700 Community Development Admin 13,385$ -$ 373$ 13,758$ 100-71-701 Current Planning -$ -$ 7,073$ 7,073$ 100-71-702 Mid Long Term Planning -$ -$ 2,604$ 2,604$ 100-73-713 General Building -$ -$ 2,328$ 2,328$ 100-73-714 Construction Plan Check -$ -$ 4,999$ 4,999$ 100-73-715 Building Inspection -$ -$ 3,842$ 3,842$ 100-73-718 Muni - Bldg Code Enforcement -$ -$ 187$ 187$ 100-74-202 Code Enforcement -$ -$ 2,984$ 2,984$ 100-82-804 Plan Review -$ -$ 2,910$ 2,910$ 100-83-807 Service Center Administration -$ -$ 2,276$ 2,276$ 100-84-808 McClellan Ranch Park -$ -$ 298$ 298$ 100-84-809 Memorial Park -$ 2,561$ 1,119$ 3,681$ 100-84-811 BBF Ground Maintenance -$ -$ 746$ 746$ 100-84-812 School Site Maintenance -$ 1,841$ 3,133$ 4,975$ FY24 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
100-44-417 Insurance Administration
General
Liability Property
Employment
Practices Total
100-84-813 Neighborhood Parks -$ 574$ 6,416$ 6,990$ 100-84-814 Sport Fields Jollyman CRK -$ 1,309$ 1,865$ 3,174$ 100-85-848 Street Lighting -$ -$ 933$ 933$ 100-85-850 Environmental Materials -$ -$ 560$ 560$ 100-86-261 Trail Maintenance -$ -$ 634$ 634$ 100-86-824 Overpasses and Medians -$ -$ 4,887$ 4,887$ 100-86-825 Street Tree Maintenance 243,367$ -$ 5,521$ 248,888$ 100-86-826 Weekend Work Program -$ -$ 1,641$ 1,641$ 100-87-828 Bldg Maint Library -$ 142,025$ 448$ 142,473$ 100-87-829 Bldg Maint Service Center -$ 45,623$ 373$ 45,996$ 100-87-830 Bldg Maint Quinlan Center -$ 71,014$ 448$ 71,462$ 100-87-831 Bldg Maint Senior Center -$ 38,359$ 448$ 38,807$ 100-87-832 Bldg Maint McClellan Ranch -$ 22,251$ 448$ 22,698$ 100-87-833 Bldg Maint Monta Vista Ct -$ 29,688$ 224$ 29,911$ 100-87-834 Bldg Maint Wilson -$ 5,863$ 75$ 5,937$ 100-87-835 Bldg Maint Portal -$ 4,596$ -$ 4,596$ 100-87-837 Bldg Maint Creekside -$ 4,331$ 224$ 4,555$ 100-87-838 Comm Hall Bldg Maint -$ 14,849$ 224$ 15,073$ 100-87-839 Teen Center Bldg Maint -$ -$ 75$ 75$ 100-87-840 Park Bathrooms -$ -$ 75$ 75$ 100-87-841 BBF Facilities Maintenance -$ 27,631$ 1,044$ 28,675$ 100-87-857 City Hall Annex -$ -$ 75$ 75$ 100-88-844 Traffic Engineering 13,385$ -$ 2,537$ 15,922$ 100-88-845 Traffic Signal Maintenance -$ 3,791$ 1,492$ 5,284$ 100-88-846 Safe Routes 2 School -$ -$ 746$ 746$ 230-81-802 Non Point Source -$ -$ 2,029$ 2,029$ 230-81-855 Storm Drain Maintenance -$ -$ 1,641$ 1,641$ 260-72-707 CDBG General Admin -$ -$ 369$ 369$ 265-72-711 BMR Affordable Housing Fund -$ -$ 900$ 900$ FY24 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
100-44-417 Insurance Administration
General
Liability Property
Employment
Practices Total
270-85-820 Sidewalk Curb and Gutter -$ -$ 1,418$ 1,418$ 270-85-821 Street Pavement Maintenance 473,350$ -$ 2,686$ 476,036$ 270-85-822 Street Sign Marking -$ -$ 2,276$ 2,276$ 520-81-801 Resources Recovery -$ -$ 2,686$ 2,686$
560-63-616 BBF Golf Course -$ -$ 821$ 821$
560-87-260 BBF Golf Maintenance -$ 5,266$ -$ 5,266$ 570-63-621 Sports Center Operation -$ -$ 1,791$ 1,791$ 570-87-836 Bldg Maint Sports Center -$ 41,453$ 522$ 41,975$ 580-62-613 Youth Teen Recreation -$ -$ 1,268$ 1,268$ 580-63-620 Outdoor Recreation -$ -$ 1,567$ 1,567$
610-30-300 Administration -$ -$ 395$ 395$
610-34-310 Infrastructure -$ -$ 3,357$ 3,357$
610-35-986 GIS -$ -$ 2,537$ 2,537$
620-44-418 Workers Compensation Insurance -$ -$ 149$ 149$ 630-85-849 Equipment Maintenance -$ -$ 2,238$ 2,238$ 0-0-0 Other 108,299$ -$ -$ 108,299$
Total 1,622,003$ 520,044$ 158,014$ 2,300,061$
FY24 FULL COST ALLOCATION PLAN
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16 Public Works Administration
The Public Works Administration Division oversees all public works related activities throughout the city, managing contracts, personnel, and projects. Public Works Administration costs are allocated to Receiving Divisions, as follows:
• Employee Support – represents the costs associated with managing the different employees throughout Public Works.
These costs are allocated based on the number of FTE per Public Works Division.
• Administrative Support – reflects the costs associated with overseeing the different public works programs and projects.
These costs are allocated based on budgeted expenditures per Public Works Division.
The chart on the following page illustrates the functions and measures used to allocate Public Works Administration costs. The top tier shows the Central Service division, 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 division’s expenses, a function-by- function breakdown of expenses, each function’s allocation, and an allocation summary.
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PUBLIC WORKS
ADMINISTRATION
Employee Program Support
# of FTE per Public Works
Division
Administrative Program
Support
Budgeted Expenditures per
Public Works Division
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures 1,043,142$ 1,043,142$
Contingencies (147)$
Total Disallowed Costs (147)$ (147)$
Incoming Costs
100-10-100 City Council 14,874$ 23,287$ 38,161$ 100-12-120 City Manager 66,034$ 28,072$ 94,106$ 100-12-126 Office of Communications 13,080$ 1,509$ 14,589$ 100-13-130 City Clerk 30,027$ 30,092$ 60,119$ 100-13-132 Mail Services 549$ 6$ 554$ 100-15-141 City Attorney 42,924$ 12,994$ 55,918$ 100-41-405 Accounting 435,285$ 141,431$ 576,717$ 100-41-425 Purchasing 339$ 58$ 396$ 100-41-426 Budgeting 7,535$ 1,161$ 8,696$ 100-44-412 Human Resources 71,540$ 7,033$ 78,573$ 100-44-417 Insurance Administration 2,934$ 13$ 2,947$ 100-84-815 Civic Center Ground Maint 1,884$ 1,884$ 100-87-827 Bldg Maint City Hall 18,993$ 18,993$ Total Incoming Costs 685,122$ 266,532$ 951,653$ Total Cost Adjustments -$ -$
Total Costs to be Allocated 1,728,117$ 266,532$ 1,994,648$ 100-80-800 Public Works Admin
FY24 FULL COST ALLOCATION PLAN
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100-80-800 Public Works Admin
Distribution Percentage 50.00% 50.00%
Personnel
Salaries & Wages 737,866$ S 368,933$ 368,933$ Fringe Benefits 293,386$ S 146,693$ 146,693$ Subtotal Personnel Cost 1,031,252$ 515,626$ 515,626$ Operatin g Services & Su pplies
Op erating Exp enses 11,461$ S 5,731$ 5,731$ General Services 282$ S 141$ 141$ Contingencies 147$ S 74$ 74$ Subtotal Operating Cost 11,890$ 5,945$ 5,945$ FUNCTIONAL EXPENDITURES 1,043,142$ 521,571$ 521,571$ Disallowed Costs
Contingencies (147)$ S (74)$ (74)$ Subtotal Disallowed Costs (147)$ (74)$ (74)$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ FUNCTIONAL COST 1,042,995$ 521,498$ 521,498$ First Allocation
Incoming - All Others 685,122$ 342,561$ 342,561$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs -$ -$ -$ Subtotal of First Allocation 1,728,117$ 864,058$ 864,058$ Second Allocation
Incoming - All Others 266,532$ 133,266$ 133,266$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs -$ -$ -$ Subtotal of Second Allocation 266,532$ 133,266$ 133,266$ TOTAL ALLOCATED 1,994,648$ 997,324$ 997,324$
EXPENSE DETAIL
Employee Program
Support
Administrative
Program SupportExpen se Type Expen ses ($)
Sp
rea
d
FY24 FULL COST ALLOCATION PLAN
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Employee Program Support .
.
100-82-806 CIP Administration 5.75 6.831% 59,027$ 59,027$ 9,104$ 68,131$ 100-84-815 Civic Center Ground Maint 0.80 0.950% 8,213$ 8,213$ 1,267$ 9,479$ 100-87-827 Bldg Maint City Hall 0.70 0.832% 7,186$ 7,186$ 1,108$ 8,294$ 100-82-804 Plan Review 3.90 4.633% 40,036$ 40,036$ 6,175$ 46,211$ 100-83-807 Service Center Administration 3.05 3.624% 31,310$ 31,310$ 4,829$ 36,139$ 100-84-808 McClellan Ranch Park 0.40 0.475% 4,106$ 4,106$ 633$ 4,740$ 100-84-809 Memorial Park 1.50 1.782% 15,398$ 15,398$ 2,375$ 17,773$ 100-84-811 BBF Ground Maintenance 1.00 1.188% 10,266$ 10,266$ 1,583$ 11,849$ 100-84-812 School Site Maintenance 4.20 4.990% 43,116$ 43,116$ 6,650$ 49,765$ 100-84-813 Neighborhood Parks 8.60 10.217% 88,284$ 88,284$ 13,616$ 101,901$ 100-84-814 Sport Fields Jollyman CRK 2.50 2.970% 25,664$ 25,664$ 3,958$ 29,622$ 100-85-848 Street Lighting 1.25 1.485% 12,832$ 12,832$ 1,979$ 14,811$ 100-85-850 Environmental Materials 0.75 0.891% 7,699$ 7,699$ 1,187$ 8,887$ 100-86-261 Trail Maintenance 0.85 1.010% 8,726$ 8,726$ 1,346$ 10,072$ 100-86-824 Overpasses and Medians 6.55 7.782% 67,240$ 67,240$ 10,371$ 77,610$ 100-86-825 Street Tree Maintenance 7.40 8.792% 75,966$ 75,966$ 11,716$ 87,682$ 100-86-826 Weekend Work Program 2.20 2.614% 22,584$ 22,584$ 3,483$ 26,068$ 100-87-828 Bldg Maint Library 0.60 0.713% 6,159$ 6,159$ 950$ 7,109$ 100-87-829 Bldg Maint Service Center 0.50 0.594% 5,133$ 5,133$ 792$ 5,924$ 100-87-830 Bldg Maint Quinlan Center 0.60 0.713% 6,159$ 6,159$ 950$ 7,109$ 100-87-831 Bldg Maint Senior Center 0.60 0.713% 6,159$ 6,159$ 950$ 7,109$ 100-87-832 Bldg Maint McClellan Ranch 0.60 0.713% 6,159$ 6,159$ 950$ 7,109$ 100-87-833 Bldg Maint Monta Vista Ct 0.30 0.356% 3,080$ 3,080$ 475$ 3,555$ 100-87-834 Bldg Maint Wilson 0.10 0.119% 1,027$ 1,027$ 158$ 1,185$ 100-87-837 Bldg Maint Creekside 0.30 0.356% 3,080$ 3,080$ 475$ 3,555$ 100-87-838 Comm Hall Bldg Maint 0.30 0.356% 3,080$ 3,080$ 475$ 3,555$ 100-87-839 Teen Center Bldg Maint 0.10 0.119% 1,027$ 1,027$ 158$ 1,185$ 100-87-840 Park Bathrooms 0.10 0.119% 1,027$ 1,027$ 158$ 1,185$ 100-87-841 BBF Facilities Maintenance 1.40 1.663% 14,372$ 14,372$ 2,217$ 16,588$ 100-87-857 City Hall Annex 0.10 0.119% 1,027$ 1,027$ 158$ 1,185$ 100-88-844 Traffic Engineering 3.40 4.039% 34,903$ 34,903$ 5,383$ 40,286$ 100-88-845 Traffic Signal Maintenance 2.00 2.376% 20,531$ 20,531$ 3,167$ 23,698$ 100-88-846 Safe Routes 2 School 1.00 1.188% 10,266$ 10,266$ 1,583$ 11,849$ 230-81-802 Non Point Source 2.72 3.232% 27,923$ 27,923$ 4,307$ 32,229$
ALLOCATION DETAIL
FY24 FULL COST ALLOCATION PLAN
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
230-81-855 Storm Drain Maintenance 2.20 2.614% 22,584$ 22,584$ 3,483$ 26,068$ 270-85-820 Sidewalk Curb and Gutter 1.90 2.257% 19,505$ 19,505$ 3,008$ 22,513$ 270-85-821 Street Pavement Maintenance 3.60 4.277% 36,956$ 36,956$ 5,700$ 42,656$ 270-85-822 Street Sign Marking 3.05 3.624% 31,310$ 31,310$ 4,829$ 36,139$ 520-81-801 Resources Recovery 3.60 4.277% 36,956$ 36,956$ 5,700$ 42,656$ 570-87-836 Bldg Maint Sports Center 0.70 0.832% 7,186$ 7,186$ 1,108$ 8,294$ 630-85-849 Equipment Maintenance 3.00 3.564% 30,797$ 30,797$ 4,750$ 35,547$ Total 84.17 100.000% 864,058$ -$ 864,058$ 133,266$ 997,324$ .
Allocation Basis: # of FTE per PW Division
.
Source of Allocation: Budget Report
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100-80-800 Public Works Admin
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
Administrative Program Support .
.
100-82-806 CIP Administration 1,486,037.00 4.026% 34,789$ 34,789$ 5,366$ 40,154$ 100-84-815 Civic Center Ground Maint 182,220.00 0.494% 4,266$ 4,266$ 658$ 4,924$ 100-87-827 Bldg Maint City Hall 500,689.00 1.357% 11,721$ 11,721$ 1,808$ 13,529$ 100-82-804 Plan Review 1,431,296.00 3.878% 33,507$ 33,507$ 5,168$ 38,675$ 100-83-807 Service Center Administration 1,102,041.00 2.986% 25,799$ 25,799$ 3,979$ 29,778$ 100-84-808 McClellan Ranch Park 176,317.00 0.478% 4,128$ 4,128$ 637$ 4,764$ 100-84-809 Memorial Park 819,001.00 2.219% 19,173$ 19,173$ 2,957$ 22,130$ 100-84-811 BBF Ground Maintenance 367,451.00 0.996% 8,602$ 8,602$ 1,327$ 9,929$ 100-84-812 School Site Maintenance 1,383,586.00 3.749% 32,390$ 32,390$ 4,996$ 37,386$ 100-84-813 Neighborhood Parks 2,593,101.00 7.026% 60,706$ 60,706$ 9,363$ 70,068$ 100-84-814 Sport Fields Jollyman CRK 939,889.00 2.546% 22,003$ 22,003$ 3,394$ 25,397$ 100-85-848 Street Lighting 1,011,921.00 2.742% 23,689$ 23,689$ 3,654$ 27,343$ 100-85-850 Environmental Materials 218,853.00 0.593% 5,123$ 5,123$ 790$ 5,914$ 100-86-261 Trail Maintenance 199,458.00 0.540% 4,669$ 4,669$ 720$ 5,390$ 100-86-824 Overpasses and Medians 1,670,592.00 4.526% 39,109$ 39,109$ 6,032$ 45,141$ 100-86-825 Street Tree Maintenance 1,788,822.00 4.847% 41,877$ 41,877$ 6,459$ 48,336$ 100-86-826 Weekend Work Program 592,351.00 1.605% 13,867$ 13,867$ 2,139$ 16,006$ 100-87-828 Bldg Maint Library 1,007,493.00 2.730% 23,586$ 23,586$ 3,638$ 27,224$ 100-87-829 Bldg Maint Service Center 310,886.00 0.842% 7,278$ 7,278$ 1,122$ 8,400$ 100-87-830 Bldg Maint Quinlan Center 574,659.00 1.557% 13,453$ 13,453$ 2,075$ 15,528$ 100-87-831 Bldg Maint Senior Center 324,289.00 0.879% 7,592$ 7,592$ 1,171$ 8,763$ 100-87-832 Bldg Maint McClellan Ranch 293,750.00 0.796% 6,877$ 6,877$ 1,061$ 7,937$ 100-87-833 Bldg Maint Monta Vista Ct 186,417.00 0.505% 4,364$ 4,364$ 673$ 5,037$ 100-87-834 Bldg Maint Wilson 95,722.00 0.259% 2,241$ 2,241$ 346$ 2,587$ 100-87-835 Bldg Maint Portal 46,228.00 0.125% 1,082$ 1,082$ 167$ 1,249$ 100-87-837 Bldg Maint Creekside 136,076.00 0.369% 3,186$ 3,186$ 491$ 3,677$ 100-87-838 Comm Hall Bldg Maint 225,544.00 0.611% 5,280$ 5,280$ 814$ 6,094$ 100-87-839 Teen Center Bldg Maint 52,889.00 0.143% 1,238$ 1,238$ 191$ 1,429$ 100-87-840 Park Bathrooms 180,280.00 0.488% 4,220$ 4,220$ 651$ 4,871$ 100-87-841 BBF Facilities Maintenance 525,642.00 1.424% 12,305$ 12,305$ 1,898$ 14,203$ 100-87-852 Franco Traffic Operations Center 15,257.00 0.041% 357$ 357$ 55$ 412$ 100-87-857 City Hall Annex 24,892.00 0.067% 583$ 583$ 90$ 673$ 100-88-844 Traffic Engineering 1,240,071.00 3.360% 29,031$ 29,031$ 4,477$ 33,508$ 100-88-845 Traffic Signal Maintenance 820,029.00 2.222% 19,197$ 19,197$ 2,961$ 22,158$ FY24 FULL COST ALLOCATION PLAN
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100-80-800 Public Works Admin
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
100-88-846 Safe Routes 2 School 732,278.00 1.984% 17,143$ 17,143$ 2,644$ 19,787$ 230-81-802 Non Point Source 1,177,495.00 3.190% 27,566$ 27,566$ 4,252$ 31,817$ 230-81-853 Storm Drain Fee 25,924.00 0.070% 607$ 607$ 94$ 700$ 230-81-854 General Fund Subsidy 23,164.00 0.063% 542$ 542$ 84$ 626$ 230-81-855 Storm Drain Maintenance 1,007,007.00 2.728% 23,574$ 23,574$ 3,636$ 27,210$ 270-85-820 Sidewalk Curb and Gutter 1,795,414.00 4.864% 42,031$ 42,031$ 6,483$ 48,514$ 270-85-821 Street Pavement Maintenance 3,945,450.00 10.690% 92,365$ 92,365$ 14,246$ 106,610$ 270-85-822 Street Sign Marking 778,930.00 2.110% 18,235$ 18,235$ 2,812$ 21,048$ 520-81-801 Resources Recovery 2,636,342.00 7.143% 61,718$ 61,718$ 9,519$ 71,237$ 560-87-260 BBF Golf Maintenance 103,244.00 0.280% 2,417$ 2,417$ 373$ 2,790$ 570-87-836 Bldg Maint Sports Center 659,124.00 1.786% 15,430$ 15,430$ 2,380$ 17,810$ 630-85-849 Equipment Maintenance 1,501,047.00 4.067% 35,140$ 35,140$ 5,420$ 40,560$ Total 36,909,168.00 100.000% 864,058$ -$ 864,058$ 133,266$ 997,324$ .
Allocation Basis: Expenditures per PW Division
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Source of Allocation: Budget Report
FY24 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
100-82-806 CIP Administration 68,131$ 40,154$ 108,286$ 100-84-815 Civic Center Ground Maint 9,479$ 4,924$ 14,403$ 100-87-827 Bldg Maint City Hall 8,294$ 13,529$ 21,823$ 100-82-804 Plan Review 46,211$ 38,675$ 84,886$ 100-83-807 Service Center Administration 36,139$ 29,778$ 65,918$ 100-84-808 McClellan Ranch Park 4,740$ 4,764$ 9,504$ 100-84-809 Memorial Park 17,773$ 22,130$ 39,904$ 100-84-811 BBF Ground Maintenance 11,849$ 9,929$ 21,778$ 100-84-812 School Site Maintenance 49,765$ 37,386$ 87,151$ 100-84-813 Neighborhood Parks 101,901$ 70,068$ 171,969$ 100-84-814 Sport Fields Jollyman CRK 29,622$ 25,397$ 55,019$ 100-85-848 Street Lighting 14,811$ 27,343$ 42,154$ 100-85-850 Environmental Materials 8,887$ 5,914$ 14,800$ 100-86-261 Trail Maintenance 10,072$ 5,390$ 15,461$ 100-86-824 Overpasses and Medians 77,610$ 45,141$ 122,752$ 100-86-825 Street Tree Maintenance 87,682$ 48,336$ 136,018$ 100-86-826 Weekend Work Program 26,068$ 16,006$ 42,074$ 100-87-828 Bldg Maint Library 7,109$ 27,224$ 34,333$ 100-87-829 Bldg Maint Service Center 5,924$ 8,400$ 14,325$ 100-87-830 Bldg Maint Quinlan Center 7,109$ 15,528$ 22,637$ 100-87-831 Bldg Maint Senior Center 7,109$ 8,763$ 15,872$ 100-87-832 Bldg Maint McClellan Ranch 7,109$ 7,937$ 15,047$ 100-87-833 Bldg Maint Monta Vista Ct 3,555$ 5,037$ 8,592$ 100-87-834 Bldg Maint Wilson 1,185$ 2,587$ 3,771$ 100-87-835 Bldg Maint Portal -$ 1,249$ 1,249$ 100-87-837 Bldg Maint Creekside 3,555$ 3,677$ 7,232$ 100-87-838 Comm Hall Bldg Maint 3,555$ 6,094$ 9,649$ 100-87-839 Teen Center Bldg Maint 1,185$ 1,429$ 2,614$ 100-87-840 Park Bathrooms 1,185$ 4,871$ 6,056$ 100-80-800 Public Works Admin Total
Employee Program
Support
Administrative
Program Support
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ALLOCATION SUMMARY
100-80-800 Public Works Admin Total
Employee Program
Support
Administrative
Program Support
100-87-841 BBF Facilities Maintenance 16,588$ 14,203$ 30,792$ 100-87-852 Franco Traffic Operations Center -$ 412$ 412$ 100-87-857 City Hall Annex 1,185$ 673$ 1,858$ 100-88-844 Traffic Engineering 40,286$ 33,508$ 73,794$ 100-88-845 Traffic Signal Maintenance 23,698$ 22,158$ 45,856$ 100-88-846 Safe Routes 2 School 11,849$ 19,787$ 31,636$ 230-81-802 Non Point Source 32,229$ 31,817$ 64,046$ 230-81-853 Storm Drain Fee -$ 700$ 700$ 230-81-854 General Fund Subsidy -$ 626$ 626$ 230-81-855 Storm Drain Maintenance 26,068$ 27,210$ 53,278$ 270-85-820 Sidewalk Curb and Gutter 22,513$ 48,514$ 71,027$ 270-85-821 Street Pavement Maintenance 42,656$ 106,610$ 149,266$ 270-85-822 Street Sign Marking 36,139$ 21,048$ 57,187$ 520-81-801 Resources Recovery 42,656$ 71,237$ 113,893$ 560-87-260 BBF Golf Maintenance -$ 2,790$ 2,790$ 570-87-836 Bldg Maint Sports Center 8,294$ 17,810$ 26,104$ 630-85-849 Equipment Maintenance 35,547$ 40,560$ 76,107$ Total 997,324$ 997,324$ 1,994,648$ FY24 FULL COST ALLOCATION PLAN
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17 CIP Administration
The CIP (Capital Improvement Program) Administration Division is responsible for the planning, management, and implementation of improvements to city land, parks, building and infrastructure. The division ensures that all public improvements are in accordance with community expectations and City standards. CIP Administration costs are allocated to Receiving Divisions, as follows:
• CIP Support – relates to costs associated with the overall management of the Citywide CIP projects. These costs are allocated based on expenditures per CIP project.
The chart on the following page illustrates the functions and measures used to allocate Insurance Administration costs. The top tier shows the Central Service division, 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 division’s expenses, a function-by- function breakdown of expenses, each function’s allocation, and an allocation summary.
FY24 FULL COST ALLOCATION PLAN
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CIP
ADMINISTRATION
CIP Support
Expenditures per CIP Project
FY24 FULL COST ALLOCATION PLAN
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures 1,486,037$ 1,486,037$
Contingencies (210)$
Total Disallowed Costs (210)$ (210)$
Incoming Costs
100-12-120 City Manager 30,591$ 11,526$ 42,117$ 100-12-126 Office of Communications 13,080$ 1,509$ 14,589$ 100-13-130 City Clerk 275$ 177$ 451$ 100-13-132 Mail Services 549$ 6$ 554$ 100-15-141 City Attorney 515$ 96$ 612$ 100-41-405 Accounting 33,788$ 11,057$ 44,844$ 100-41-426 Budgeting 10,735$ 1,654$ 12,389$ 100-44-412 Human Resources 65,631$ 6,293$ 71,924$ 100-44-417 Insurance Administration 4,271$ 19$ 4,290$ 100-80-800 Public Works Admin 93,816$ 14,469$ 108,286$ 100-84-815 Civic Center Ground Maint 3,034$ 3,034$ 100-87-827 Bldg Maint City Hall 30,582$ 30,582$ Total Incoming Costs 253,251$ 80,420$ 333,671$ Total Cost Adjustments -$ -$
Total Costs to be Allocated 1,739,078$ 80,420$ 1,819,498$ 100-82-806 CIP Administration
FY24 FULL COST ALLOCATION PLAN
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100-82-806 CIP Administration
Distribution Percentage 100.00%
Personnel
Salaries & Wages 1,020,704$ S 1,020,704$
Fringe Benefits 448,297$ S 448,297$
Subtotal Personnel Cost 1,469,001$ 1,469,001$
Operatin g Services & Su pplies
Op erating Exp enses 16,826$ S 16,826$
Contingencies 210$ S 210$
Subtotal Operating Cost 17,036$ 17,036$
FUNCTIONAL EXPENDITURES 1,486,037$ 1,486,037$
Disallowed Costs
Contingencies (210)$ S (210)$
Subtotal Disallowed Costs (210)$ (210.00)$ Cost Adjustments
Subtotal Cost Adjustments -$ -$
FUNCTIONAL COST 1,485,827$ 1,485,827$
First Allocation
Incoming - All Others 253,251$ 253,251$
Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of First Allocation 1,739,078$ 1,739,078$ Second Allocation
Incoming - All Others 80,420$ 80,420$
Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of Second Allocation 80,420$ 80,420.32$ TOTAL ALLOCATED 1,819,498$ 1,819,498$
EXPENSE
DETAIL
CIP Support
Expen se Type Expen ses ($)
Sp
rea
d
FY24 FULL COST ALLOCATION PLAN
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100-82-806 CIP Administration
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total CIP Support .
.
420-99-7 ADA Improvements 100,000.00 4.541% 78,977$ 78,977$ 3,652$ 82,629$ 420-99-47 CIP Prelim Planning & Design 125,000.00 5.677% 98,722$ 98,722$ 4,565$ 103,287$ 420-99-48 Capital Project Support 50,000.00 2.271% 39,489$ 39,489$ 1,826$ 41,315$ 420-99-56 St Light Install - Annual Infill 35,000.00 1.589% 27,642$ 27,642$ 1,278$ 28,920$ 420-99-63 CW Bldg Condition Assess Impl 1,000,000.00 45.413% 789,772$ 789,772$ 36,521$ 826,294$ 420-99-85 Playground EQ (Creekside&Varian) 300,000.00 13.624% 236,932$ 236,932$ 10,956$ 247,888$ 420-99-266 SCB/Calabazas Creek SD Repair 420,000.00 19.074% 331,704$ 331,704$ 15,339$ 347,043$ 420-99-267 Stevens Creek Bridge Repair 172,000.00 7.811% 135,841$ 135,841$ 6,282$ 142,122$ Total 2,202,000.00 100.000% 1,739,078$ -$ 1,739,078$ 80,420$ 1,819,498$ .
Allocation Basis: Expenditures per CIP Project
.
Source of Allocation: Budget Report
ALLOCATION DETAIL
FY24 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
420-99-7 ADA Improvements 82,629$ 82,629$
420-99-47 CIP Prelim Planning & Design 103,287$ 103,287$ 420-99-48 Capital Project Support 41,315$ 41,315$ 420-99-56 St Light Install - Annual Infill 28,920$ 28,920$ 420-99-63 CW Bldg Condition Assess Impl 826,294$ 826,294$ 420-99-85 Playground EQ (Creekside&Varian) 247,888$ 247,888$ 420-99-266 SCB/Calabazas Creek SD Repair 347,043$ 347,043$ 420-99-267 Stevens Creek Bridge Repair 142,122$ 142,122$ Total 1,819,498$ 1,819,498$
100-82-806 CIP Administration TotalCIP Support
FY24 FULL COST ALLOCATION PLAN
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18 Civic Center Grounds Maintenance
The Civic Center grounds are managed by the Grounds Division of the Public Works Division. Civic Center maintenance includes the adjacent Library Field. Civic Center Grounds Maintenance costs are allocated to Receiving Divisions, as follows:
• Civic Center Maintenance - Community Hall – relates to the support provided in booking and using the Community Hall Facility. This function is allocated based on the total number of rental hours per program per division.
• Civic Center Maintenance - Library – relates to the support provided in maintaining the grounds outside the Library. These costs are allocated directly to the Library Division.
• Civic Center Maintenance - City Hall – related the support provided in maintaining City Hall grounds. This function has been allocated based upon the full-time employees within City Hall.
The chart on the following page illustrates the functions and measures used to allocate Civic Center Grounds Maintenance costs.
The top tier shows the Central Service division, 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 division’s expenses, a function- by-function breakdown of expenses, each function’s allocation, and an allocation summary.
FY24 FULL COST ALLOCATION PLAN
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CIVIC CENTER
GROUNDS
MAINTENANCE
Civic Center Maintenance -
Community Hall
# of Rental Hours
Civic Center Maintenance -
Library
Direct to Library
Civic Center Maintenance - City
Hall
# of FTE per City Hall Division
FY24 FULL COST ALLOCATION PLAN
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures 182,220$ 182,220$
Contingencies (612)$
Total Disallowed Costs (612)$ (612)$
Incoming Costs
100-12-120 City Manager 4,099$ 1,546$ 5,646$ 100-41-405 Accounting 2,556$ 837$ 3,393$ 100-41-425 Purchasing 4,862$ 825$ 5,687$ 100-41-426 Budgeting 1,316$ 203$ 1,519$ 100-44-412 Human Resources 4,604$ 412$ 5,016$ 100-44-417 Insurance Administration 594$ 3$ 597$ 100-80-800 Public Works Admin 12,478$ 1,925$ 14,403$ Total Incoming Costs 30,511$ 5,750$ 36,260$ Total Cost Adjustments -$ -$
Total Costs to be Allocated 212,119$ 5,750$ 217,868$ 100-84-815 Civic Center Ground Maint
FY24 FULL COST ALLOCATION PLAN
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100-84-815 Civic Center Ground Maint
Distribution Percentage 7.00% 65.00% 28.00%
Personnel
Salaries & Wages 83,860$ S 5,870$ 54,509$ 23,481$ Fringe Benefits 48,754$ S 3,413$ 31,690$ 13,651$ Subtotal Personnel Cost 132,614$ 9,283$ 86,199$ 37,132$ Operatin g Services & Su pplies
Op erating Exp enses 48,994$ S 3,430$ 31,846$ 13,718$ Contingencies 612$ S 43$ 398$ 171$ Subtotal Operating Cost 49,606$ 3,472$ 32,244$ 13,890$ FUNCTIONAL EXPENDITURES 182,220$ 12,755$ 118,443$ 51,022$ Disallowed Costs
Contingencies (612)$ S (43)$ (398)$ (171)$ Subtotal Disallowed Costs (612)$ (42.84)$ (397.80)$ (171.36)$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ -$ FUNCTIONAL COST 181,608$ 12,713$ 118,045$ 50,850$ First Allocation
Incoming - All Others 30,511$ 2,136$ 19,832$ 8,543$ Reallocate Admin Costs -$ -$ -$ -$ Unallocated Costs -$ -$ -$ -$ Subtotal of First Allocation 212,119$ 14,848$ 137,877$ 59,393$ Second Allocation
Incoming - All Others 5,750$ 402$ 3,737$ 1,610$ Reallocate Admin Costs -$ -$ -$ -$ Unallocated Costs -$ -$ -$ -$ Subtotal of Second Allocation 5,750$ 402.47$ 3,737.18$ 1,609.86$ TOTAL ALLOCATED 217,868$ 15,251$ 141,614$ 61,003$
EXPENSE DETAIL
Civic Center Maintenance -
Community Hall
Civic Center Maintenance -
Library
Civic Center Maintenance -
City HallExpen se Type Expen ses ($)
Sp
rea
d
FY24 FULL COST ALLOCATION PLAN
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100-84-815 Civic Center Ground Maint
.
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Civic Center Maintenance - Community Hall .
.
100-10-100 City Council 6,545.75 18.452% 2,740$ 2,740$ 2,740$ 100-13-130 City Clerk 720.00 2.030% 301$ 301$ 301$ 100-31-305 Video 780.00 2.199% 326$ 326$ 326$ 100-41-426 Budgeting 300.00 0.846% 126$ 126$ 126$ 100-12-705 Economic Development 240.00 0.677% 100$ 100$ 4$ 104$ 100-60-601 Rec & Comm Svcs Administration 900.00 2.537% 377$ 377$ 13$ 390$ 100-60-636 Library Services 5,040.00 14.207% 2,110$ 2,110$ 75$ 2,184$ 100-63-612 Park Facilities 1,260.00 3.552% 527$ 527$ 19$ 546$ 100-71-701 Current Planning 2,523.50 7.114% 1,056$ 1,056$ 37$ 1,094$ 100-82-804 Plan Review 240.00 0.677% 100$ 100$ 4$ 104$ 260-72-709 CDBG Capital/Housing Projects 60.50 0.171% 25$ 25$ 1$ 26$ 270-85-821 Street Pavement Maintenance 3,780.00 10.656% 1,582$ 1,582$ 56$ 1,638$ 580-62-613 Youth Teen Recreation 360.50 1.016% 151$ 151$ 5$ 156$ 610-30-300 Administration 120.00 0.338% 50$ 50$ 2$ 52$ 0-0-0 Other 12,604.00 35.530% 5,276$ 5,276$ 187$ 5,463$ Total 35,474.25 100.000% 14,848$ -$ 14,848$ 402$ 15,251$ .
Allocation Basis: Rental Hours per Fund / Dept / Entity .
Source of Allocation: Report on Community Hall 2023
ALLOCATION DETAIL
FY24 FULL COST ALLOCATION PLAN
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100-84-815 Civic Center Ground Maint
.
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
Civic Center Maintenance - Library .
.
100-60-636 Library Services 1.00 100.000% 137,877$ 137,877$ 3,737$ 141,614$ Total 1.00 100.000% 137,877$ -$ 137,877$ 3,737$ 141,614$ .
Allocation Basis: Direct to Library
.
FY24 FULL COST ALLOCATION PLAN
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100-84-815 Civic Center Ground Maint
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
Civic Center Maintenance - City Hall .
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100-10-100 City Council 4.70 5.054% 3,002$ 3,002$ 3,002$ 100-12-120 City Manager 4.90 5.269% 3,129$ 3,129$ 3,129$ 100-12-126 Office of Communications 0.90 0.968% 575$ 575$ 575$ 100-12-633 Disaster Preparedness 1.95 2.097% 1,245$ 1,245$ 1,245$ 100-13-130 City Clerk 2.50 2.688% 1,597$ 1,597$ 1,597$ 100-15-141 City Attorney 2.00 2.151% 1,277$ 1,277$ 1,277$ 100-31-305 Video 3.00 3.226% 1,916$ 1,916$ 1,916$ 100-32-308 Applications 2.50 2.688% 1,597$ 1,597$ 1,597$ 100-40-400 Admin Services Administration 1.40 1.505% 894$ 894$ 894$ 100-41-405 Accounting 7.05 7.581% 4,502$ 4,502$ 4,502$ 100-41-425 Purchasing 1.20 1.290% 766$ 766$ 766$ 100-41-426 Budgeting 1.95 2.097% 1,245$ 1,245$ 1,245$ 100-44-412 Human Resources 3.85 4.140% 2,459$ 2,459$ 2,459$ 100-44-417 Insurance Administration 0.15 0.161% 96$ 96$ 96$ 100-80-800 Public Works Admin 2.95 3.172% 1,884$ 1,884$ 1,884$ 100-82-806 CIP Administration 4.75 5.108% 3,034$ 3,034$ 3,034$ 100-11-131 Telecommunication Commission 0.07 0.075% 45$ 45$ 2$ 47$ 100-11-142 Fine Arts Commission 0.10 0.108% 64$ 64$ 3$ 67$ 100-11-150 Public Safety Commission 0.05 0.054% 32$ 32$ 2$ 34$ 100-11-155 Bike/Ped Safety Commission 0.15 0.161% 96$ 96$ 5$ 101$ 100-11-170 Planning Commission 0.06 0.065% 38$ 38$ 2$ 40$ 100-11-190 Audit Committee 0.10 0.108% 64$ 64$ 3$ 67$ 100-12-122 Sustainability Division 0.35 0.376% 224$ 224$ 12$ 235$ 100-12-632 Comm Outreach & Neigh Watch 1.00 1.075% 639$ 639$ 34$ 673$ 100-12-705 Economic Development 1.00 1.075% 639$ 639$ 34$ 673$ 100-41-406 Business Licenses 1.10 1.183% 703$ 703$ 37$ 740$ 100-70-700 Community Development Admin 0.50 0.538% 319$ 319$ 17$ 336$ 100-71-701 Current Planning 4.18 4.495% 2,670$ 2,670$ 142$ 2,812$ 100-71-702 Mid Long Term Planning 1.94 2.086% 1,239$ 1,239$ 66$ 1,305$ 100-73-713 General Building 2.92 3.140% 1,865$ 1,865$ 99$ 1,964$ 100-73-714 Construction Plan Check 5.90 6.344% 3,768$ 3,768$ 201$ 3,969$ 100-73-715 Building Inspection 5.15 5.538% 3,289$ 3,289$ 175$ 3,464$ 100-73-718 Muni - Bldg Code Enforcement 0.25 0.269% 160$ 160$ 9$ 168$ 100-74-202 Code Enforcement 2.00 2.151% 1,277$ 1,277$ 68$ 1,345$ FY24 FULL COST ALLOCATION PLAN
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100-84-815 Civic Center Ground Maint
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
ALLOCATION DETAIL
100-82-804 Plan Review 2.90 3.118% 1,852$ 1,852$ 99$ 1,951$ 100-88-844 Traffic Engineering 2.40 2.581% 1,533$ 1,533$ 82$ 1,614$ 100-88-846 Safe Routes 2 School 1.00 1.075% 639$ 639$ 34$ 673$ 230-81-802 Non Point Source 2.60 2.796% 1,660$ 1,660$ 89$ 1,749$ 260-72-707 CDBG General Admin 0.10 0.108% 64$ 64$ 3$ 67$ 265-72-711 BMR Affordable Housing Fund 0.80 0.860% 511$ 511$ 27$ 538$ 270-85-821 Street Pavement Maintenance 0.75 0.806% 479$ 479$ 26$ 505$ 520-81-801 Resources Recovery 2.25 2.419% 1,437$ 1,437$ 77$ 1,514$ 610-30-300 Administration 0.53 0.570% 338$ 338$ 18$ 357$ 610-34-310 Infrastructure 3.50 3.763% 2,235$ 2,235$ 119$ 2,354$ 610-35-986 GIS 3.40 3.656% 2,171$ 2,171$ 116$ 2,287$ 620-44-418 Workers Compensation Insurance 0.20 0.215% 128$ 128$ 7$ 135$ Total 93.00 100.000% 59,393$ -$ 59,393$ 1,610$ 61,003$ .
Allocation Basis: FTE per City Hall Division / Program
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Source of Allocation: City Hall Staffing
FY24 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
100-10-100 City Council 2,740$ -$ 3,002$ 5,741$ 100-12-120 City Manager -$ -$ 3,129$ 3,129$ 100-12-126 Office of Communications -$ -$ 575$ 575$ 100-12-633 Disaster Preparedness -$ -$ 1,245$ 1,245$ 100-13-130 City Clerk 301$ -$ 1,597$ 1,898$ 100-15-141 City Attorney -$ -$ 1,277$ 1,277$ 100-31-305 Video 326$ -$ 1,916$ 2,242$ 100-32-308 Applications -$ -$ 1,597$ 1,597$ 100-40-400 Admin Services Administration -$ -$ 894$ 894$ 100-41-405 Accounting -$ -$ 4,502$ 4,502$ 100-41-425 Purchasing -$ -$ 766$ 766$ 100-41-426 Budgeting 126$ -$ 1,245$ 1,371$ 100-44-412 Human Resources -$ -$ 2,459$ 2,459$ 100-44-417 Insurance Administration -$ -$ 96$ 96$ 100-80-800 Public Works Admin -$ -$ 1,884$ 1,884$ 100-82-806 CIP Administration -$ -$ 3,034$ 3,034$ 100-11-131 Telecommunication Commission -$ -$ 47$ 47$ 100-11-142 Fine Arts Commission -$ -$ 67$ 67$ 100-11-150 Public Safety Commission -$ -$ 34$ 34$ 100-11-155 Bike/Ped Safety Commission -$ -$ 101$ 101$ 100-11-170 Planning Commission -$ -$ 40$ 40$ 100-11-190 Audit Committee -$ -$ 67$ 67$ 100-12-122 Sustainability Division -$ -$ 235$ 235$ 100-12-632 Comm Outreach & Neigh Watch -$ -$ 673$ 673$ 100-12-705 Economic Development 104$ -$ 673$ 777$ 100-41-406 Business Licenses -$ -$ 740$ 740$ 100-60-601 Rec & Comm Svcs Administration 390$ -$ -$ 390$ 100-60-636 Library Services 2,184$ 141,614$ -$ 143,799$ 100-63-612 Park Facilities 546$ -$ -$ 546$ 100-70-700 Community Development Admin -$ -$ 336$ 336$ 100-71-701 Current Planning 1,094$ -$ 2,812$ 3,906$ 100-71-702 Mid Long Term Planning -$ -$ 1,305$ 1,305$ 100-73-713 General Building -$ -$ 1,964$ 1,964$ 100-84-815 Civic Center Ground Maint Total
Civic Center Maintenance -
Community Hall
Civic Center
Maintenance - Library
Civic Center
Maintenance - City Hall
FY24 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
100-84-815 Civic Center Ground Maint Total
Civic Center Maintenance -
Community Hall
Civic Center
Maintenance - Library
Civic Center
Maintenance - City Hall
100-73-714 Construction Plan Check -$ -$ 3,969$ 3,969$ 100-73-715 Building Inspection -$ -$ 3,464$ 3,464$ 100-73-718 Muni - Bldg Code Enforcement -$ -$ 168$ 168$ 100-74-202 Code Enforcement -$ -$ 1,345$ 1,345$ 100-82-804 Plan Review 104$ -$ 1,951$ 2,055$ 100-88-844 Traffic Engineering -$ -$ 1,614$ 1,614$ 100-88-846 Safe Routes 2 School -$ -$ 673$ 673$ 230-81-802 Non Point Source -$ -$ 1,749$ 1,749$ 260-72-707 CDBG General Admin -$ -$ 67$ 67$ 260-72-709 CDBG Capital/Housing Projects 26$ -$ -$ 26$ 265-72-711 BMR Affordable Housing Fund -$ -$ 538$ 538$ 270-85-821 Street Pavement Maintenance 1,638$ -$ 505$ 2,143$ 520-81-801 Resources Recovery -$ -$ 1,514$ 1,514$ 580-62-613 Youth Teen Recreation 156$ -$ -$ 156$ 610-30-300 Administration 52$ -$ 357$ 409$ 610-34-310 Infrastructure -$ -$ 2,354$ 2,354$ 610-35-986 GIS -$ -$ 2,287$ 2,287$ 620-44-418 Workers Compensation Insurance -$ -$ 135$ 135$ 0-0-0 Other 5,463$ -$ -$ 5,463$ Total 15,251$ 141,614$ 61,003$ 217,868$ FY24 FULL COST ALLOCATION PLAN
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19 City Hall Maintenance
The City Hall Maintenance Division refers to costs associated with maintaining the City Hall building to ensure efficient operations and a safe, clean work environment for employees of the City. The division also manages, and coordinates work done on the City Hall building by contractors. City Hall Maintenance costs are allocated to Receiving Divisions, as follows:
• City Hall Maintenance – refers to costs associated with providing building and janitorial maintenance services to the occupants of City Hall. These costs are allocated based on the number of full-time employees per City Hall division.
The chart on the following page illustrates the functions and measures used to allocate City Hall Maintenance costs. The top tier shows the Central Service division, 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 division’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.
FY24 FULL COST ALLOCATION PLAN
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CITY HALL
MAINTENANCE
City Hall Maintenance
# of FTE per City Hall Division
FY24 FULL COST ALLOCATION PLAN
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COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures 500,689$ 500,689$
Contingencies (4,745)$
Total Disallowed Costs (4,745)$ (4,745)$
Incoming Costs
100-12-120 City Manager 5,767$ 2,153$ 7,919$ 100-13-130 City Clerk 2,588$ 2,739$ 5,328$ 100-15-141 City Attorney 5,669$ 1,058$ 6,727$ 100-41-405 Accounting 3,225$ 1,055$ 4,281$ 100-41-425 Purchasing 1,672$ 262$ 1,933$ 100-41-426 Budgeting 3,617$ 557$ 4,174$ 100-44-412 Human Resources 4,029$ 360$ 4,389$ 100-44-417 Insurance Administration 57,345$ 196$ 57,541$ 100-80-800 Public Works Admin 18,907$ 2,916$ 21,823$ Total Incoming Costs 102,820$ 11,296$ 114,116$
Total Cost Adjustments -$ -$
Total Costs to be Allocated 598,764$ 11,296$ 610,060$ 100-87-827 Bldg Maint City Hall
FY24 FULL COST ALLOCATION PLAN
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100-87-827 Bldg Maint City Hall
Distribution Percentage 100.00%
Personnel
Salaries & Wages 76,840$ S 76,840$
Fringe Benefits 39,476$ S 39,476$
Subtotal Personnel Cost 116,316$ 116,316$
Operatin g Services & Su pplies
Op erating Exp enses 269,946$ S 269,946$
General Services 109,682$ S 109,682$
Contingencies 4,745$ S 4,745$
Subtotal Operating Cost 384,373$ 384,373$
FUNCTIONAL EXPENDITURES 500,689$ 500,689$
Disallowed Costs
Contingencies (4,745)$ S (4,745)$
Subtotal Disallowed Costs (4,745)$ (4,745.00)$ Cost Adjustments
Subtotal Cost Adjustments -$ -$
FUNCTIONAL COST 495,944$ 495,944$
First Allocation
Incoming - All Others 102,820$ 102,820$
Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of First Allocation 598,764$ 598,764$
Second Allocation
Incoming - All Others 11,296$ 11,296$
Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of Second Allocation 11,296$ 11,296.42$ TOTAL ALLOCATED 610,060$ 610,060$