CC 02-06-2024 Searchable Packet.pdf — Cupertino City Council, February 6, 2024 (part 3 of 3)

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
.

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 were discounted as they are primarily a singular line item with minimal effort and support provided by budget staff in developing these budgets.

FY24 FULL COST ALLOCATION PLAN
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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
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100-41-426 Budgeting
Distribution Percentage 100.00%
Personnel
Salaries & Wages $ 351,551S $ 351,551
Fringe Benefits $ 153,168S $ 153,168
Subtotal Personnel Cost $ 504,719 $ 504,719
Operating Services & Supplies
Operating Expenses $ 14,249S $ 14,249
General Services $ 2,957S $ 2,957
Contingencies $ 215S $ 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 Expense Type Expenses ($)
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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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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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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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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
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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
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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
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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
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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
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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
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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.

HUMAN RESOURCES
Recruitment
# of Recruitments
Employee Support
# of FTE
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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
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100-44-412 Human Resources
Distribution Percentage 25.00% 75.00%
Personnel
Salaries & Wages $ 776,398S $ 194,100 $ 582,299
Fringe Benefits $ 337,405S $ 84,351 $ 253,054
Subtotal Personnel Cost $ 1,113,803 $ 278,451 $ 835,352 Operating Services & Supplies
Operating Expenses $ 60,192S $ 15,048 $ 45,144
General Services $ 217,994S $ 54,499 $ 163,496
Contingencies $ 3,477S $ 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 Support Expense Type Expenses ($)
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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
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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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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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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
.

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
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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
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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-byfunction breakdown of expenses, each function’s allocation, and an allocation summary.

INSURANCE

ADMINISTRATION
General Liability
3 Year Average of
Claims
Property
Square Footage
Employment Practices
# of FTE
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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
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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 Operating Services & Supplies
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 Expense Type Expenses ($)

EXPENSE DETAIL
Sp
rea
d
General
Liability Property Employment Practices
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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
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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
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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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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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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
.

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
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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-byfunction breakdown of expenses, each function’s allocation, and an allocation summary.

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
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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 Operating Services & Supplies
Operating Expenses $ 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
Expense Type Expenses ($) Program Support
Sp
rea
d
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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 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
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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
.

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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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
.

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
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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.

ADMINISTRATION
CIP Support
Expenditures per CIP Project
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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
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100-82-806 CIP Administration
Distribution Percentage 100.00%
Personnel
Salaries & Wages $ 1,020,704S $ 1,020,704
Fringe Benefits $ 448,297S $ 448,297
Subtotal Personnel Cost $ 1,469,001 $ 1,469,001
Operating Services & Supplies
Operating Expenses $ 16,826S $ 16,826
Contingencies $ 210S $ 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 Expense Type Expenses ($)
Sp
rea
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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 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 CIP Support Total
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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 functionby-function breakdown of expenses, each function’s allocation, and an allocation summary.

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
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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
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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 Operating Services & Supplies
Operating Expenses $ 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 -
Expense Type Expenses ($) City Hall
Sp
rea
d
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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 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
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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
.

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

ALLOCATION DETAIL
Civic Center Maintenance - City Hall .
.
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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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
.

Source of Allocation: City Hall Staffing
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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
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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
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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.

CITY HALL

MAINTENANCE
City Hall Maintenance
# of FTE per City Hall Division
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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
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Distribution Percentage 100.00%
Personnel
Salaries & Wages $ 76,840S $ 76,840
Fringe Benefits $ 39,476S $ 39,476
Subtotal Personnel Cost $ 116,316 $ 116,316
Operating Services & Supplies
Operating Expenses $ 269,946S $ 269,946
General Services $ 109,682S $ 109,682
Contingencies $ 4,745S $ 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

EXPENSE
DETAIL
City Hall
Expense Type Expenses ($) Maintenance
Sp
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Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total City Hall Maintenance .
.
100-10-100 City Council 4.70 5.054% $ 30,260 $ 30,260 $ 30,260 100-12-120 City Manager 4.90 5.269% $ 31,548 $ 31,548 $ 31,548 100-12-126 Office of Communications 0.90 0.968% $ 5,794 $ 5,794 $ 5,794 100-12-633 Disaster Preparedness 1.95 2.097% $ 12,555 $ 12,555 $ 12,555 100-13-130 City Clerk 2.50 2.688% $ 16,096 $ 16,096 $ 16,096 100-15-141 City Attorney 2.00 2.151% $ 12,877 $ 12,877 $ 12,877 100-31-305 Video 3.00 3.226% $ 19,315 $ 19,315 $ 19,315 100-32-308 Applications 2.50 2.688% $ 16,096 $ 16,096 $ 16,096 100-40-400 Admin Services Administration 1.40 1.505% $ 9,014 $ 9,014 $ 9,014 100-41-405 Accounting 7.05 7.581% $ 45,390 $ 45,390 $ 45,390 100-41-425 Purchasing 1.20 1.290% $ 7,726 $ 7,726 $ 7,726 100-41-426 Budgeting 1.95 2.097% $ 12,555 $ 12,555 $ 12,555 100-44-412 Human Resources 3.85 4.140% $ 24,788 $ 24,788 $ 24,788 100-44-417 Insurance Administration 0.15 0.161% $ 966 $ 966 $ 966 100-80-800 Public Works Admin 2.95 3.172% $ 18,993 $ 18,993 $ 18,993 100-82-806 CIP Administration 4.75 5.108% $ 30,582 $ 30,582 $ 30,582 100-11-131 Telecommunication Commission 0.07 0.075% $ 451 $ 451 $ 17 $ 467 100-11-142 Fine Arts Commission 0.10 0.108% $ 644 $ 644 $ 24 $ 668 100-11-150 Public Safety Commission 0.05 0.054% $ 322 $ 322 $ 12 $ 334 100-11-155 Bike/Ped Safety Commission 0.15 0.161% $ 966 $ 966 $ 36 $ 1,002 100-11-170 Planning Commission 0.06 0.065% $ 386 $ 386 $ 14 $ 401 100-11-190 Audit Committee 0.10 0.108% $ 644 $ 644 $ 24 $ 668 100-12-122 Sustainability Division 0.35 0.376% $ 2,253 $ 2,253 $ 84 $ 2,337 100-12-632 Comm Outreach & Neigh Watch 1.00 1.075% $ 6,438 $ 6,438 $ 239 $ 6,677 100-12-705 Economic Development 1.00 1.075% $ 6,438 $ 6,438 $ 239 $ 6,677 100-41-406 Business Licenses 1.10 1.183% $ 7,082 $ 7,082 $ 263 $ 7,345 100-70-700 Community Development Admin 0.50 0.538% $ 3,219 $ 3,219 $ 120 $ 3,339 100-71-701 Current Planning 4.18 4.495% $ 26,912 $ 26,912 $ 999 $ 27,912 100-71-702 Mid Long Term Planning 1.94 2.086% $ 12,490 $ 12,490 $ 464 $ 12,954 100-73-713 General Building 2.92 3.140% $ 18,800 $ 18,800 $ 698 $ 19,498 100-73-714 Construction Plan Check 5.90 6.344% $ 37,986 $ 37,986 $ 1,411 $ 39,397 100-73-715 Building Inspection 5.15 5.538% $ 33,157 $ 33,157 $ 1,231 $ 34,389

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

ALLOCATION DETAIL
100-73-718 Muni - Bldg Code Enforcement 0.25 0.269% $ 1,610 $ 1,610 $ 60 $ 1,669 100-74-202 Code Enforcement 2.00 2.151% $ 12,877 $ 12,877 $ 478 $ 13,355 100-82-804 Plan Review 2.90 3.118% $ 18,671 $ 18,671 $ 693 $ 19,364 100-88-844 Traffic Engineering 2.40 2.581% $ 15,452 $ 15,452 $ 574 $ 16,026 100-88-846 Safe Routes 2 School 1.00 1.075% $ 6,438 $ 6,438 $ 239 $ 6,677 230-81-802 Non Point Source 2.60 2.796% $ 16,740 $ 16,740 $ 622 $ 17,361 260-72-707 CDBG General Admin 0.10 0.108% $ 644 $ 644 $ 24 $ 668 265-72-711 BMR Affordable Housing Fund 0.80 0.860% $ 5,151 $ 5,151 $ 191 $ 5,342 270-85-821 Street Pavement Maintenance 0.75 0.806% $ 4,829 $ 4,829 $ 179 $ 5,008 520-81-801 Resources Recovery 2.25 2.419% $ 14,486 $ 14,486 $ 538 $ 15,024 610-30-300 Administration 0.53 0.570% $ 3,412 $ 3,412 $ 127 $ 3,539 610-34-310 Infrastructure 3.50 3.763% $ 22,534 $ 22,534 $ 837 $ 23,371 610-35-986 GIS 3.40 3.656% $ 21,890 $ 21,890 $ 813 $ 22,703 620-44-418 Workers Compensation Insurance 0.20 0.215% $ 1,288 $ 1,288 $ 48 $ 1,335 Total 93.00 100.000% $ 598,764 $ - $ 598,764 $ 11,296 $ 610,060 .

Allocation Basis: FTE per City Hall Division / Program
.

ALLOCATION SUMMARY
100-10-100 City Council $ 30,260 $ 30,260
100-12-120 City Manager $ 31,548 $ 31,548
100-12-126 Office of Communications $ 5,794 $ 5,794
100-12-633 Disaster Preparedness $ 12,555 $ 12,555
100-13-130 City Clerk $ 16,096 $ 16,096
100-15-141 City Attorney $ 12,877 $ 12,877
100-31-305 Video $ 19,315 $ 19,315
100-32-308 Applications $ 16,096 $ 16,096
100-40-400 Admin Services Administration $ 9,014 $ 9,014 100-41-405 Accounting $ 45,390 $ 45,390
100-41-425 Purchasing $ 7,726 $ 7,726
100-41-426 Budgeting $ 12,555 $ 12,555
100-44-412 Human Resources $ 24,788 $ 24,788
100-44-417 Insurance Administration $ 966 $ 966
100-80-800 Public Works Admin $ 18,993 $ 18,993
100-82-806 CIP Administration $ 30,582 $ 30,582
100-11-131 Telecommunication Commission $ 467 $ 467
100-11-142 Fine Arts Commission $ 668 $ 668
100-11-150 Public Safety Commission $ 334 $ 334
100-11-155 Bike/Ped Safety Commission $ 1,002 $ 1,002
100-11-170 Planning Commission $ 401 $ 401
100-11-190 Audit Committee $ 668 $ 668
100-12-122 Sustainability Division $ 2,337 $ 2,337
100-12-632 Comm Outreach & Neigh Watch $ 6,677 $ 6,677
100-12-705 Economic Development $ 6,677 $ 6,677
100-41-406 Business Licenses $ 7,345 $ 7,345
100-70-700 Community Development Admin $ 3,339 $ 3,339
100-71-701 Current Planning $ 27,912 $ 27,912
100-71-702 Mid Long Term Planning $ 12,954 $ 12,954
100-87-827 Bldg Maint City Hall Total
City Hall
Maintenance
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ALLOCATION SUMMARY
100-87-827 Bldg Maint City Hall Total
City Hall
Maintenance
100-73-713 General Building $ 19,498 $ 19,498
100-73-714 Construction Plan Check $ 39,397 $ 39,397
100-73-715 Building Inspection $ 34,389 $ 34,389
100-73-718 Muni - Bldg Code Enforcement $ 1,669 $ 1,669 100-74-202 Code Enforcement $ 13,355 $ 13,355
100-82-804 Plan Review $ 19,364 $ 19,364
100-88-844 Traffic Engineering $ 16,026 $ 16,026
100-88-846 Safe Routes 2 School $ 6,677 $ 6,677
230-81-802 Non Point Source $ 17,361 $ 17,361
260-72-707 CDBG General Admin $ 668 $ 668
265-72-711 BMR Affordable Housing Fund $ 5,342 $ 5,342
270-85-821 Street Pavement Maintenance $ 5,008 $ 5,008
520-81-801 Resources Recovery $ 15,024 $ 15,024
610-30-300 Administration $ 3,539 $ 3,539
610-34-310 Infrastructure $ 23,371 $ 23,371
610-35-986 GIS $ 22,703 $ 22,703
620-44-418 Workers Compensation Insurance $ 1,335 $ 1,335 Total $ 610,060 $ 610,060
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Report on Cost of Services (User Fee) Study

CITY OF CUPERTINO, CALIFORNIA

FINAL REPORT
January 2024
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Table of Contents

1. Introduction and Executive Summary 1

2. Legal Framework and Policy Considerations 5

3. User Fee Study Methodology 8

4. Results Overview 10

5. General Fees 11

6. Building 17

7. Public Works Department 33

8. Planning 37

9. Parks & Recreation 41

10. Development Services Surcharges 47

11. Cost Recovery Considerations 51
Appendix – Comparative Survey 55
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Cost of Services (User Fee) Study Report City of Cupertino, CA Matrix Consulting Group 1

1. Introduction and Executive Summary
The report, which follows, presents the results of the Cost of Services (User Fee) Study conducted by the Matrix Consulting Group for the City of Cupertino, California.

Project Background and Overview
The City of Cupertino last conducted a comprehensive fee analysis in 2016 and has since updated fees based upon annual inflationary factors (Bay Area Consumer Price Index (CPI), Bay Area Construction Cost Index (CCI), or budgeted labor costs). The purpose of this study was to re-evaluate time and cost assumptions from the 2016 analysis and determine the full cost (direct and indirect) of providing City services based upon the current organizational structure and processes. The project team analyzed the cost-of-service relationships that exist between fees for service activities in the following areas: City Clerk, Finance, Building, Code Enforcement, Public Works, Planning, Parks and Recreation, and Emergency Services (OES). The results of this Study provide an updated understanding of current service levels and the max justifiable cost for those services.

General Project Approach and Methodology
The methodology employed by the Matrix Consulting Group is a widely accepted “bottom up” approach to cost analysis, where time spent per unit of fee activity is determined for each position within a Department or Division. Once time spent for a fee activity is determined, all applicable City costs are then considered in the calculation of the “full” cost of providing each service. The following table provides an overview of the types of costs included in establishing the “full” cost of services provided by the City:

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

Indirect Division, departmental, and Citywide support.

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

The work accomplished by the Matrix Consulting Group in the analysis of fees for service involved the following steps:
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Cost of Services (User Fee) Study Report City of Cupertino, CA Matrix Consulting Group 2
• Department / Division Staff Interviews: The project team interviewed department / division staff regarding their needs for clarification to the structure of existing fee items, or for addition of new fee items.
• Data Collection: Data was collected for each permit / service, including time estimates. In addition, all budgeted costs and staffing levels for Fiscal Year 2024 were entered into the Matrix Consulting Group’s analytical software model. • Cost Analysis: The full cost of providing each service included in the analysis was established.
• Review and Approval of Results with City Staff: Department and City management has reviewed and approved these documented results.

A more detailed description of user fee methodology, as well as legal and policy considerations are provided in subsequent chapters of this report.

Summary of Results
When comparing FY24 fee-related budgeted expenditures with fee-related revenue the City is under-recovering its costs by approximately $767,000 or recovering 88% of its costs. The following table shows by major service area: the revenue collected, the total annual cost, the resulting difference, and the resulting cost recovery percentage.

Table 2: Annual Cost Recovery Analysis
Service Area
Current
Revenue Total Cost Difference
Cost
Recovery %
Planning $716,696 $886,158 ($169,462) 81%
Public Works $1,122,328 $1,182,734 ($60,407) 95%
Building $3,800,581 $4,337,761 ($537,180) 88%
Total $5,639,605 $6,406,653 ($767,048) 88%
Building at roughly $537,000 is the primary contributor to the overall deficit. The proposed modifications to their current fee schedules (expanding various flat fees, reorganizing the MEP section, etc.), as well as adding the Planning Review and Inspection fee will help to address the observed cost recovery gap.

The detailed documentation of this study will show an over-collection for some fees (on a per unit basis), and an undercharge for most others. The results of this analysis provide each Department and the City with guidance on how to right-size their fees to ensure that each service unit is set at an amount that does not exceed the full cost of providing that service. The display of the cost recovery figures shown in this report are meant to provide a basis for policy development discussions among Council members and City staff, and 645
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do not represent a recommendation for where or how the Council should act. The setting of the “rate” or “price” for services, whether at 100 percent full cost recovery or lower, is a policy decision to be made only by the Council, with input from City staff and the community.

Considerations for Cost Recovery Policy and Updates
The Matrix Consulting Group recommends that the City use the information contained in this report to make any necessary updates to their formal Cost Recovery polices and continue with their annual updates to fees for service. 1 Adopt a Formal Cost Recovery Policy
The Government Finance Officers Association’s (GFOA) best practices for Establishing Government Charges and fees states that governmental entities should adopt formal policies regarding charges and fees which include the jurisdiction’s intention to recover the full cost or partial costs of providing services, sets forth circumstances under which the jurisdiction might set a charge or fee at less than or more than 100% of full cost, and outlines the considerations that might influence the jurisdiction’s pricing decision.

Matrix Consulting Group strongly recommends that the City adopt a formalized, individual cost recovery policy for each service area included in this Study. Whenever a cost recovery policy is established at less than 100% of the full cost of providing services, a known gap in funding is recognized and may then potentially be recovered through other revenue sources. Matrix Consulting Group considers a formalized cost recovery policy for various fees for service an industry Best Management Practice. 2 Continue Annual Fee Update / Increase Mechanism
The purpose of a comprehensive update is to completely revisit the analytical structure, service level estimates and assumptions, and to account for any major shifts in cost components or organizational structures that have occurred since the District’s previous analysis.

GFOA best practices for Establishing Government Charges and Fees states that governmental entities should review, and update charges and fees periodically based on factors such as the impact of inflation, other cost increases, adequacy of cost recovery, use of services, and the competitiveness of current rates to avoid large infrequent fee increases. Therefore, it is recommended the City continue the practice of conducting comprehensive analyses every three to five years as this practice captures any changes to organizational structure, processes, code amendments, as well as any new service areas.
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In between comprehensive updates, the City should continue to utilize published industry economic factors such as Consumer Price Index (CPI) or other regional factors to update the cost calculations established in the Study on an annual basis. Utilizing an annual increase mechanism ensures that the City receives appropriate fee increases that reflect growth in costs.
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2. Legal Framework and Policy Considerations
This section of the report is intended to provide an overview regarding overall legal rules and regulations as well as general policy considerations for fees for service. A “user fee” is a charge for service provided by a governmental agency to a public citizen or group. In California, several constitutional laws such as Propositions 13, 4, and 218, State Government Codes 66014 and 66016, and more recently Prop 26 and the Attorney General’s Opinion 92-506 set the parameters under which the user fees typically administered by local government are established and administered. Specifically, California State Law, Government Code 66014(a), stipulates that user fees charged by local agencies “…may not exceed the estimated reasonable cost of providing the service for which the fee is charged”.

General Principles and Philosophies Regarding User Fees Local governments are providers of many types of general services to their communities.

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

Table 3: Services in Relation to Benefit Received
“Global” Community Benefit “Global” Benefit and an
Individual or Group Benefit Individual or Group Benefit • Police
• Park Maintenance
• Fire Suppression
• Parks and Recreation
• Fire Prevention
• Building Permits
• Planning and Zoning Approval
• Site Plan Review
• Engineering Development
Review
• Facility Rentals
Funding for local government is obtained from a myriad of revenue sources such as taxes, fines, grants, special charges, user fees, etc. In recent years, alternative tax revenues, which typically offset subsidies for services provided to the community, have become increasingly limited. These limitations have caused increased attention on user fee activities as a revenue source that can offset costs otherwise subsidized (usually) by the general fund. In Table 3, services in the “global benefit” section tend to be funded primarily through voter approved tax revenues. In the middle of the table, one typically finds a mixture of taxes, user fee, and other funding sources. Finally, in the “individual / 648
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group benefit” section of the table, lie the services provided by local government that are typically funded almost entirely by user fee revenue.

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

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

Therefore, it is commonly accepted that user fees are established at a level that will recover up to, and not more than, the cost of providing a particular service.

General Policy Considerations Regarding User Fees
Undoubtedly, there are programs, circumstances, and services that justify a subsidy from a tax based or alternative revenue source. However, it is essential that jurisdictions prioritize the use of revenue sources for the provision of services based on the continuum of benefit received.

Within the services that are typically funded by user fees, the Matrix Consulting Group recognizes several reasons why City staff or the Council may not advocate the full cost recovery of services. The following factors are key policy considerations in setting fees at less than 100 percent of cost recovery:
• Limitations posed by an external agency. The State or an outside agency will occasionally set a maximum, minimum, or limit the jurisdiction’s ability to charge a fee at all. An example includes time spent copying and retrieving public documents and / or transportation permits.
• Encouragement of desired behaviors. Keeping fees for certain services below full cost recovery may provide better compliance from the community. For example, if the cost of a permit for charging a water heater in residential home is higher than the cost of the water heater itself, many citizens will avoid pulling the permit. 649
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• Benefit received by user of the service and the community at large is mutual.

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

The Matrix Consulting Group recognizes the need for policies that intentionally subsidize certain activities. The primary goals of a User Fee Study are to provide a fair and equitable basis for determining the costs of providing services and ensure that the City complies with State law.

Summary of Legal Restrictions and Policy Considerations Once the full cost of providing services is known, the next step is to determine the “rate” or “price” for services at a level which is up to, and not more than the full cost amount.

The City Council is responsible for this decision, which often becomes a question of balancing service levels and funding sources. The placement of a service or activity within the continuum of benefit received may require extensive discussion and at times fall into a “grey area”. However, with the resulting cost of services information from a User Fee Study, the City Council can be assured that the adopted fee for service is reasonable, fair, and legal. The City will need to review all fees for service in this analysis and where subsidies are identified increase them to reduce the deficit, and where overrecoveries are identified the fee must be reduced to be in compliance with the law. 650
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3. User Fee Study Methodology
The Matrix Consulting Group utilizes a cost allocation methodology commonly known and accepted as the “bottom-up” approach to establishing User Fees. The term means that several cost components are calculated for each fee or service. These components then build upon each other to comprise the total cost for providing the service. The following chart describes the components of a full cost calculation:

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

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

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

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

DIRECT
(Salaries, Benefits,
Productive Hours)

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

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

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

Situations arise where the size and complexity of a given project warrants time tracking and billing on a “time and materials” basis. The Matrix Consulting Group has recommended taking a deposit and charging Actual Costs for such fees as appropriate and itemized within the current fee schedule.
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4. Results Overview
The motivation behind a cost of services (User Fee) analysis is for the City and Departmental staff to maintain services at a level that is both accepted and effective for the community, and also to maintain control over the policy and management of these services.

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

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

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

The full analytical results were provided to City staff under separate cover from this summary report.
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5. General Fees
The General Fee category encompasses fees for services which are applied Citywide, such as, photocopies, notary, business licenses, taxicab permits, block parties, etc. While these services can be applied Citywide, the department / division’s which are responsible for processing and administering these fees are as follows: City Clerk, Finance, Code Enforcement, and Emergency Service (OES). The following subsections discuss fee schedule modifications and detail per unit results for each major service area.

Fee Schedule Modifications
In discussions with staff, the following modifications were proposed to the current fee schedule:
• Eliminated Fees: The fee for ‘Microfilm / Microfiche Printout’ was eliminated as this service is no longer offered by the City due to all records being digitized. • New Fees: The following three fees were added as a means to allow staff to accurately charge for their time providing services to the community:
- ‘Code Enforcement Cost Recovery – Hourly Rate’
- ‘Code Enforcement Cost Recovery – Substandard Housing Re-Inspection’ - ‘Permit Update’
- ‘Credit Card Surcharge’
• Consolidated Fee: The following fees were consolidated into single fees as a means to streamline the fee schedule
- ‘Abatement Fee’ and ‘Graffiti Cleanup’ were consolidated as both services are abatement related and are charged based on actual costs incurred. - ‘Commercial Kennel Permit’, ‘Private Kennel Permit’, ‘Pet Shop’, ‘Grooming Business’ and ‘Horse Establishment’ were consolidated under a single ‘Animal Establishment Permit’ fee.
• Formatting Modification: To make it easier for applicants to understand the department / division which is responsible for administering the fee being charged the project team recommends that the City organize their General Fee section by major service area (i.e., City Clerk, Finance, Code Enforcement, etc.).

These modifications ensure that the proposed fee schedule more accurately reflects the services currently being provided while also improving the overall flow of the City’s general fee schedule section.
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Detailed Results – City Clerk
The City Clerk Department is responsible for supporting the City Council and City Manager’s Office by recording meeting minutes and preparing agenda packets.

Additionally, this Department keeps all City record and maintains city archives. The fees examined within this study relate to these responsibilities and encompass lobbyist registration, candidate statement fees, public requests, maps print outs, notary, photocopies, fair political practices, and video / audio services.

The total cost calculated for each service includes direct staff costs and Departmental and Citywide overhead. The following table details the fee name, current fee, total cost, and difference associated with each service offered.

Table 4: Total Cost Per Unit Results – City Clerk
Fee Name
Current
Fee
Total
Cost Difference
Annual Lobbyist Registration Fee $188 $290 ($102)
Candidate Statement Fee (County Regulated Fee) Current County Registrar Cost Public Requests for GIS Printed Maps
Standard pre-formatted maps:

Plotted maps $24 $36 ($12)
Printed maps $3 $5 ($2)
Custom request maps Actual Cost
Prints/plots of aerial photography (see Engineering fees) Actual Cost Municipal Code Book Vendor Invoice
Notary Fee (State Regulated Fee)1 $15 $15 $0
Petitions for Reconsideration $351 $367 ($16)
Photocopies
Standard sizes $13 $0.29 $12.64
For 11 x 17 sizes or color sheets $0.64 $0.67 ($0.03)
For Large format prints $32 $33.57 ($1.69)
Fair Political Practices Commission2 $0.11 $0.10 $0.01
Fair Political Practices Commission (older than five (5) years)2 $5.50 $5.00 $0.50 Video/Audio Service
DVD/CD $26 $25 $1
Flash Drive $16 $27 ($11)
Excluding state set fees, the City Clerk only shows an over-recovery for one fee:
‘Photocopies – Standard Size’. This over-recovery is minimal at roughly $13 and is due to the reduction in material costs associated with DVD / CDs. The largest under-recovery at $102 is in relation to ‘Annual Lobbyist Registration Fee. 1 GOV § 8223 (b)
2 CA Govt Code § 81008(a)
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Detailed Results - Finance
Finance is responsible for fiscal management citywide, including disbursement of funds and payroll, audits, budget and fiscal reporting development, and vendor oversight. The fees examined within this study relate to business licenses duplicates and databases, false alarms, and monthly reports.

Table 5: Total Cost Per Unit Results – Finance
Fee Name Current Fee Total Cost Difference
Business License Database $24 $30 ($5)
Duplicate Business Licenses $13 $15 ($2)
False Alarms $98 $119 ($21)
New Business Monthly Reports $45 $45 $0
Finance under-recovers for all fees reviewed ranging from a low of $2 for ‘Duplicate Business Licenses’ to a high of $21 for ‘False Alarms’.

Detailed Results – Code Enforcement
Code Enforcement is responsible for ensuring enforcement of and compliance with federal, state, and municipal laws and codes. The fees examined within this study relate to dangerous dog registration, solicitor permits, massage therapist establishment permits, taxicab driver permits, and various others.

Table 6: Total Cost Per Unit Results – Code Enforcement Fee Name Current Fee Total Cost Difference
Animal Establishment Permit $318 $361 ($43)
Bingo Permit $191 $255 ($64)
Code Enforcement Cost Recovery
Abatement / Graffiti Cleanup Actual Cost
Hourly Rate New $240 N/A
Substandard Housing Re-Inspection New $240 N/A
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Fee Name Current Fee Total Cost Difference
Dangerous Dogs
Registration $256 $481 ($225)
Sign $88 $25 $63
Fingerprinting $67 $71 ($5)
Handbill Permit
Initial $151 $240 ($90)
Renewal $75 $120 ($45)
Sign Removal (Public Right-of-Way) (All except Political Signs) $6 $180 ($174) Sign Recovery Fee for Political Signs $4 $180 ($177)
Permit Update New $120 N/A
Property Lien $54 $240 ($186)
Solicitor Fee
Initial $301 $481 ($179)
Renewal $76 $120 ($45)
Massage Therapist Fees
Massage Establishment Permit Fee $339 $541 ($202)
Massage Establishment - Renewal $113 $180 ($67)
Massage Managing Employee Permit Fee $301 $481 ($179)
Massage Managing Employee - Renewals $113 $180 ($67)
Massage Permit - Appeal $794 $1,202 ($408)
Taxicab Fees
Driver Permit Fee (Valid for 2 years) $394 $961 ($568)
Driver Permit Fee (Valid for 2 years) - Renewal $76 $120 ($45) Except for ‘Dangerous Dongs – Sign’ which over-recovers by $63, Code Enforcement under-recovers for all their fees. The largest under-recovery is in relation to ‘Taxicab Fees – Driver Permit Fee (Valid for 2 Years)’ at $568; followed by ‘Massage Therapist Fees – Massage Permit – Appeal’ and ‘Dangerous Dogs – Registration’ at $408 and $225, respectively.

Detailed Results – Emergency Service (OES)
Emergency Services (OES) is responsible for coordinating the City’s disaster response and recovery efforts, as such, OES works within the community to educate on proper disaster preparedness and prevention. The fees examined within this study relate to block party presentations and special event medical standby. OES currently does not charges fees for these services.

The following table provides the Division with an overview of what the total cost for providing these services are. The total cost calculated for each service includes direct staff costs and Departmental and Citywide overhead. The following table details the fee name and total cost associated with each service offered. 657
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Table 7: Total Cost Per Unit Results – OES
Fee Name Total Cost
Block Party Presentation $418
First Aid / Medical Stand-by at Special Events $215
The $418 associated with ‘Block Party Presentation’ relates to serving as the liaison between the community and the requested department providing the presentation, along with assisting in preparation for the presentation by compiling data and visualizations.

Likewise, the $215 associated with ‘First Aid / Medical Stand-by at Special Events’ relates to processing the permit, along with coordinating volunteers to be on-site during the event.

Credit Card Surcharge
Many jurisdictions charge applicants a credit card transaction fee for any payments made using a credit card. This surcharge is generally a percentage of the overall fee charged to the city by a bank for processing credit card transactions and acts as a mechanism for recovering costs associated with fees incurred. Currently, the City of Cupertino does not assess a credit card transaction surcharge. Through this study, the project team worked with City staff to determine the appropriate surcharge amount.

In order to calculate the surcharge, the project team divided the total bank fees charged to the City for a year by the same revenue upon which the credit card surcharge was applied. The following table shows this calculation:

Table 8: Credit Card Transaction Fee Calculation
Category Amount
Total Bank Fees $432,668
Total Revenue $12,566,758
Credit Card Fee Rate 3.44%
Based upon this calculation, the City’s full cost associated with credit card fees is 3.44%.

As part of this analysis, the project team conducted a comparative survey of other local jurisdictions and their assessment of the Credit Card Transaction fee. Like other comparative efforts, the survey below simply shows the fees charged by the jurisdiction and does not include the basis upon which the other jurisdictions calculated or developed their fee. The following table shows the results of this comparative analysis:
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Table 9: Credit Card Transaction Fee – Comparative Survey Jurisdiction Fee Amount
Milpitas 2.4% of Fees Paid by Credit Card
Palo Alto 2.7% on Fees over $5,000 Paid by Credit Card
Mountain View N/A
Santa Clara N/A
Sunnyvale N/A
Palo Alto (2.7%) and Milpitas (2.4%) are the only surveyed jurisdictions that charge this fee as a stand-alone surcharge. Both cities charge the credit card transaction fee based on a percentage of the fees paid and at a lower percentage than Cupertino’s calculated full cost of 3.44%. Additionally, Palo Alto only charges their surcharge on fees over $5,000.

Annual Revenue Impact
Due various fees being set by the state and no current tracking methods for general feerelated services, no annual revenue impacts were calculated specific to these fees. 659
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6. Building
The Building division is responsible for ensuring all new construction and modification or additions to existing building are in compliance with federal, state, and local laws and regulations. The fees examined within this study relate to structural, mechanical, electrical, and plumbing plan review and inspections. The following subsections discuss fee schedule modifications and detailed per unit results for the fee-related services provided by Building.

Fee Schedule Modifications
In an effort to streamline the square footage tables, Building staff proposed the following modifications:
• Consolidate the two tables for Plan Check and Inspection into a singular table which encompasses Plan Check and Inspection.
• Consolidate the three construction type categories into a single construction type based on the most common type for the IBC Class.
• Consolidate the IBC Classes into two general categories based on IBC Occupancy type – New Construction and Tenant Improvement. The only expectation was for the R IBC Classes which were left expanded.
• Remove the IBC Occupancy Types ‘Deferred Submittal – All Except R-3 and ‘Deferred Submittal – R3’.
• Add a 1,000 sq. ft. project size threshold for IBC Class U Accessory.

In discussions with staff, the following modifications were proposed to the current flat and MEP fee schedule:
• Eliminated Fees: The following fees were eliminated as the City no longer offers these services
- ‘Close Existing Openings – Interior Wall’
- ‘Close Existing Openings – Exterior Wall’
- ‘Garage / Agricultural Buildings - Wood frame up to 1,000 sf’ - ‘Garage / Agricultural Buildings - Masonry up to 1,000 sf’ - ‘Green Building Deposit – Third Party Certification Process – Single Family Residential ($1,000 max.)’
- ‘Green Building Deposit – Third Party Certification Process – Multi-Family Residential ($20,000 min, $40,000 max.)’
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- ‘Green Building Deposit – Third Party Certification Process – Non-Residential ($35,000 min, $75,000 max.)’
- ‘Life Safety Report’
- ‘Enclosed prefabricated Sun Room – Additional Sun Rooms’ - ‘Plan Review Supplemental Fee (after 2nd review) – Each Additional Hour’ - ‘Standalone MEP Permit Fees - Travel and Documentation’ - ‘Standalone MEP Permit Fees - Permit Issuance’
- ‘Install / Relocate forced air furnace or burner (including attached ducts and vents) – up to and including 100,000 Btu/h’
- ‘Install / Relocate forced air furnace or burner (including attached ducts and vents) – over 100,000 Btu/h’
- ‘Install / Relocate floor furnace, including vent’
- ‘Install or relocate suspended heater, recessed wall heater, or floor-mounted unit – Residential’
- ‘Install or relocate suspended heater, recessed wall heater, or floor-mounted unit – Commercial’
- ‘Repair/Alter/Add heating appliance, refrigeration unit, cooling unit, absorption unit, mini-split system/heat pump, or each heating, cooling, absorption, or evaporative cooling system, including installation of controls and/or ducts – Residential’
- ‘Repair/Alter/Add heating appliance, refrigeration unit, cooling unit, absorption unit, mini-split system/heat pump, or each heating, cooling, absorption, or evaporative cooling system, including installation of controls and/or ducts – Commercial’
- ‘Install or relocate boiler or compressor - up to and including 3HP, or absorption system up to and including 100,000’
- ‘Install or relocate boiler or compressor - over 3HP and up to and including 15 HP, or absorption system over 100,000 Btu/h and up to and including 500,000 Btu/h’
- ‘Install or relocate boiler or compressor - over 15 HP and up to and including 30 HP, or absorption system over 500,000 Btu/h and up to and including 1,000,000 Btu/h’
- Install or relocate boiler or compressor - over 30 HP and up to and including 50 HP, or absorption system over 1,000,000 Btu/h and up to and including 1,750,000 Btu/h’
- Install or relocate boiler or compressor - over 50 HP, or absorption system over 1,750,000 Btu/h’
- ‘Air-handling unit, including attached ducts – Residential’ - Air-handling unit, including attached ducts – Commercial’ - Air-handling unit, including attached ducts – Air-handling unit over 10,000 CFM’ 661
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- ‘Ventilation fan connected to a single duct’
- ‘Ventilation system that is not a portion of any heating or air-conditioning system authorized by a permit’
- ‘Lighting fixtures, sockets, or other lamp-holding devices – Theatrical-type lighting fixtures or assemblies’
- ‘Appliances - Fixed residential appliances or receptacle outlets for same, including wall- mounted electric ovens; counter mounted cooking tops; electric ranges; self- contained room console or through-wall air conditioners; space heaters; food waste grinders; dishwashers; washing machines; water heaters; clothes dryers; or other motor-operated appliances not exceeding one horsepower (HP) in rating’
- ‘Appliances - Residential appliances and self-contained factory-wired, nonresidential appliances not exceeding one horsepower (HP), kilowatt (kW), or kilovolt- ampere (kVA) in rating, including medical and dental devices; food, beverage, and ice cream cabinets; illuminated show cases; drinking fountains; vending machines; laundry machines; or other similar types of equipment’ - ‘Busway – Trolley and plug-in type busways’
- ‘Signs, Outline Lighting, and Marquees - Supplied from one branch circuit’ - ‘Signs, Outline Lighting, and Marquees - Additional branch circuits within the same sign, outline lighting system, or marquee’
- ‘Plumbing fixture or trap or set of fixtures on one trap, including water, drainage piping, and backflow protection’
- ‘Rainwater system inside building’
- ‘Private sewage disposal system’
- ‘Repair/Alter drainage or vent piping’
- ‘Lawn sprinkler system on any one meter, including backflow protection devices’
- ‘Backflow devices not included in other fee services (e.g., building/trailer park)’ - ‘Atmospheric-type vacuum breakers not included in other fee services (e.g., building/trailer park sewer)’
• New Fees: The following fees were proposed for addition to address new services offered by the City or to capture services already offered but not listed on the current fee schedule
- ‘Additions (Non-Hillside R3 Occupancy) - Plan Check Fees (500-999 sq. ft.)’ - ‘Additions (Non-Hillside R3 Occupancy) - Inspection Fees (500-999 sq. ft.)’ - ‘Accessory Buildings (Up to 499 sq. ft.)’
- ‘Accessory Buildings (500-999 sq. ft.)’
- ‘Below Market Rate – Escrow Inspection’
- ‘Photovoltaic System – Residential – Each Additional kW Above 15kW’ 662
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- ‘Thermal System – Residential – Systems up to 10kW’
- ‘Thermal System – Residential – Each Additional kW Above 10kW’ - ‘Thermal System – Multi-Family and Commercial – Systems up to 30kW’ - ‘Thermal System – Multi-Family and Commercial – Each Additional kW between 20kW and 260kW’
- ‘Thermal System – Multi-Family and Commercial – Each Additional kW Above 260kW’
- ‘Expedited Plan Review’
- ‘Install or relocate HVAC system or portion there of – Residential’ - Install or relocate HVAC system or portion there of – Commercial’ - ‘Appliances (Install / Repair / Replace) – Residential’ - Appliances (Install / Repair / Replace) – Commercial’ - ‘Building Drain/Waste/Vent Repair – Residential’
- ‘Building Drain/Waste/Vent Repair – Commercial’
- ‘Any other device/fixture not listed in Plumbing Schedule (Install/Repair/Replace)’
- ‘Planning Review and Inspection of Building Permits’
• Condensed Fees: In an effort to streamline the fee schedule ‘Revisions – Commercial Projects (2hr. Min.)’, ‘Revisions – Single Family Dwelling Projects (2hr.

Min.)’, and ‘Revisions – Remodel’ were condensed into a singular per hour fee called ‘Revisions’
• Expanded Fees: The following fees were expanded as a means to define the services being provided more accurately:
- ‘Power Apparatus - Generator/Transformer or Similar (Install/Repair/Replace)’ was expanded into two categories: ‘Residential’ and ‘Commercial’ - ‘Building sewer lateral or sewer clean-out’ was expanded into two fee categories ‘Building sewer lateral (Install / Repair / Replace)’ and ‘Sewer Cleanout (Install/Repair/Replace)’ each with a ‘Residential’ and ‘Commercial’ subcategory. - ‘Photovoltaic System – Multi-family Res/Commercial, each additional 1 kilowatt’ was expanded into two fees: ‘Photovoltaic System – Multi-Family and Commercial – Each Additional kW between 50kW and 250kW’ and ‘Photovoltaic System – Multi-Family and Commercial – Each Additional kW Above 250kW’.
• Fee Name Changes: In an effort to clearly define what services are associated with fees the following name changes were proposed:
- ‘Deferred Submittal (2 hour minimum)’ was changed to ‘Deferred Submittal’ 663
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- ‘Garage / Agricultural Buildings’ was changed to ‘Accessory Building – Residential’
- ‘Photovoltaic System – Residential’ was changed to ‘Photovoltaic System – Residential – Systems up to 15kW’
- ‘Photovoltaic System – Multi-Family Res/Commercial, up to 8 kilowatts’ was changed to ‘Photovoltaic System – Multi-Family and Commercial – Systems up to 50kW’
- ‘Overtime Plan Review (2 hour minimum)’ was changed to ‘Overtime Plan Review (4 hour minimum)’
- ‘Plan Review Supplemental Fee (after 2nd review)’ was changed to ‘Supplemental Plan Review (After 2nd Review)’
- ‘Skylight – 50 sf or less (cumulative area)’ was changed to ‘Skylight – First (3) Skylights’
- ‘Skylight – Greater than 50 sf or structural’ was changed to ‘Skylight – Each Additional Skylight’
- ‘Appliance or piece of equipment not classed in other appliance categories, or for which no other fee is listed’ was changed to ‘Any other piece of equipment or appliance not listed in Mechanical schedule.’
- ‘Power Apparatus - Motors, generators, transformers, rectifiers, synchronous converters, capacitors, industrial heating, air conditioners and heat pumps, cooking or baking equipment, and other apparatus. Rating in horsepower (HP), kilowatts (kW), or kilovolt-amperes (kVA), or kilovolt-amperes-reactive (kVAR)’ was changed to ‘Power Apparatus - Generator/Transformer or Similar (Install/Repair/Replace)’
- ‘Electrical apparatus, conduits, and conductors for which a permit is required, but for which no fee is herein set forth’ was changed to ‘Any other Electrical apparatus, conduits, and conductors not listed in Electrical Schedule’ - ‘Residential Whole-House Re-Plumbing (up to 2500 sq ft)’ was changed to ‘Residential Whole-House Water Re-Pipe (up to 2500 sq ft)’ - ‘Partial Re-pipe’ was changed to ‘Partial Water Re-pipe’ - ‘Water Service’ was changed ‘Install or Replace Water Meter / Service’ - ‘Install, Alter, or Repair Water Treatment System’ was changed to ‘Water Treatment System (Install/Repair/Replace)’
- ‘Industrial waste pretreatment interceptor, including its trap and vent, excepting kitchen-type grease interceptors functioning as fixture traps’ was changed to ‘Interceptors - Grease/Sand (Install/Repair/Replace)’
- ‘Water Heater (Gas or Solar) and/or Vent’ was changed to ‘Water Heater Replacement / Installation - All Types’
- Gas Piping system per outlet’ was changed to ‘Gas Piping (Install/Repair/Replace)’
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• Unit Changes: Since the minimum time for ‘Supplemental Plan Review (After 2nd Review)’ is one hour the unit was changed from ‘First 1/2 hour minimum’ to ‘Per Hour’
These modifications ensure that the proposed fee schedule not only more accurately reflects the services currently being provided by Building but also will make it easier for applicants to understand fees being charged and for staff to administer and apply fees.

Detailed Results – Fees Based on Square Footage
Building currently utilizes two tables to collect various fees based on occupancy type, construction material, and square footage of the project. As outlined in the modifications section, updates to these tables were proposed by Building staff. After integrating the changes, the project team then calculated total costs for each service which includes direct staff costs and Departmental and Citywide overhead. The following table details the IBC Class, IBC Occupancy Type, project size threshold (square footage), current fee, total cost calculated, and the resulting difference for plan review and inspection services.

Table 10: Total Cost Per Unit Results – Building – Square Footage Based Fees Current Fee Total Cost Difference
IBC
Class
IBC
Occupancy
Type
Project
Threshold
Size (Sq. Ft.)
Base Cost
@
Threshold
Size
Cost for
Each
Addl.
100 sf *
Base Cost
@
Threshold
Size
Cost for
Each
Addl.
100 sf *
Base Cost
@
Threshold
Size
Cost for
Each
Addl.
100 sf *
A Assembly 250 $8,195 $237.12 $8,113 $224.83 $81 $12.29 1,250 $10,566 $261.70 $10,362 $233.96 $204 $27.74
2,500 $13,837 $164.53 $13,286 $92.51 $551 $72.02
5,000 $17,950 $39.37 $15,599 $56.44 $2,352 ($17.08)
12,500 $20,903 $50.88 $19,832 $49.66 $1,071 $1.22
25,000 $27,263 $109.05 $26,039 $104.16 $1,224 $4.89
A A Occupancy 500 $7,331 $108.04 $7,405 $117.39 ($74) ($9.34) Tenant 2,500 $9,491 $118.91 $9,753 $116.34 ($261) $2.57 Improvements 5,000 $12,464 $71.27 $12,661 $43.07 ($197) $28.19 10,000 $16,027 $17.51 $14,815 $26.28 $1,213 ($8.77)
25,000 $18,654 $23.62 $18,757 $24.13 ($103) ($0.50)
50,000 $24,560 $49.12 $24,789 $49.58 ($229) ($0.46)
B Business 1,000 $10,806 $97.03 $11,137 $85.35 ($331) $11.68 5,000 $14,688 $93.07 $14,551 $84.99 $136 $8.08
10,000 $19,341 $53.80 $18,801 $55.79 $540 ($1.99)
20,000 $24,721 $13.89 $24,380 $12.44 $341 $1.45
50,000 $28,889 $18.61 $28,112 $17.91 $777 $0.70
100,000 $38,196 $38.20 $37,068 $37.07 $1,127 $1.13
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Current Fee Total Cost Difference
IBC
Class
IBC
Occupancy
Type
Project
Threshold
Size (Sq. Ft.)
Base Cost
@
Threshold
Size
Cost for
Each
Addl.
100 sf *
Base Cost
@
Threshold
Size
Cost for
Each
Addl.
100 sf *
Base Cost
@
Threshold
Size
Cost for
Each
Addl.
100 sf *
B B Occupancy 300 $6,895 $166.93 $7,338 $208.90 ($443) ($41.97) Tenant 1,500 $8,898 $184.16 $9,845 $160.49 ($947) $23.67 Improvements 3,000 $11,660 $114.55 $12,252 $86.24 ($592) $28.31 6,000 $15,097 $27.56 $14,839 $41.11 $258 ($13.55)
15,000 $17,577 $35.99 $18,539 $36.21 ($962) ($0.21)
30,000 $22,977 $76.59 $23,971 $79.90 ($994) ($3.31)
E Educational 100 $7,122 $514.67 $7,338 $562.07 ($216) ($47.40) 500 $9,180 $568.17 $9,586 $584.90 ($405) ($16.73)
1,000 $12,021 $358.05 $12,510 $258.73 ($489) $99.32
2,000 $15,602 $85.54 $15,098 $123.34 $504 ($37.80)
5,000 $18,168 $110.33 $18,798 $113.80 ($630) ($3.46)
10,000 $23,685 $236.85 $24,488 $244.88 ($803) ($8.03)
E E Occupancy 100 $6,022 $439.09 $6,239 $428.77 ($217) $10.31 Tenant 500 $7,778 $484.12 $7,954 $478.26 ($176) $5.87
Improvements 1,000 $10,199 $298.17 $10,346 $176.34 ($147) $121.83 2,000 $13,181 $72.16 $12,109 $105.56 $1,072 ($33.40)
5,000 $15,346 $95.05 $15,276 $97.64 $70 ($2.59)
10,000 $20,098 $200.98 $20,158 $201.58 ($60) ($0.60)
F Factory 1,000 $11,857 $57.72 $11,945 $65.16 ($88) ($7.44) Industrial 5,000 $14,166 $70.48 $14,551 $79.49 ($385) ($9.02) 10,000 $17,690 $53.46 $18,526 $61.28 ($836) ($7.83)
20,000 $23,036 $10.91 $24,654 $11.53 ($1,619) ($0.61)
50,000 $26,310 $13.13 $28,112 $14.62 ($1,802) ($1.49)
100,000 $32,873 $32.87 $35,420 $35.42 ($2,548) ($2.55)
F F Occupancy 1,000 $9,141 $66.90 $9,554 $72.02 ($413) ($5.12) Tenant 5,000 $11,817 $73.70 $12,435 $74.32 ($618) ($0.63) Improvements 10,000 $15,502 $44.98 $16,151 $29.77 ($649) $15.21 20,000 $20,000 $10.93 $19,128 $16.70 $871 ($5.77)
50,000 $23,279 $14.56 $24,137 $15.26 ($859) ($0.71)
100,000 $30,556 $30.56 $31,769 $31.77 ($1,212) ($1.21)
H High Hazard 100 $9,564 $687.16 $10,020 $695.37 ($455) ($8.20) 500 $12,313 $759.28 $12,801 $749.68 ($488) $9.60
1,000 $16,110 $485.55 $16,550 $341.12 ($440) $144.43
2,000 $20,965 $115.05 $19,961 $168.04 $1,004 ($52.99)
5,000 $24,416 $146.42 $25,002 $151.28 ($586) ($4.86)
10,000 $31,738 $317.38 $32,566 $325.66 ($828) ($8.28)
H H Occupancy 100 $6,723 $488.44 $6,514 $493.41 $210 ($4.97) Tenant 500 $8,677 $538.85 $8,487 $584.90 $190 ($46.05)
Improvements 1,000 $11,371 $334.97 $11,412 $203.80 ($41) $131.17 2,000 $14,721 $80.62 $13,450 $123.34 $1,271 ($42.72)
5,000 $17,140 $105.34 $17,150 $102.81 ($10) $2.53
10,000 $22,406 $224.06 $22,291 $222.91 $116 $1.16
I Institutional 500 $10,327 $148.76 $11,218 $171.51 ($891) ($22.75) 2,500 $13,302 $164.30 $14,648 $171.26 ($1,346) ($6.97)
5,000 $17,410 $104.43 $18,930 $81.52 ($1,520) $22.91
10,000 $22,632 $24.82 $23,006 $38.89 ($374) ($14.06)
25,000 $26,355 $31.79 $28,838 $33.95 ($2,483) ($2.16)
50,000 $34,302 $68.60 $37,326 $74.65 ($3,024) ($6.05)
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Current Fee Total Cost Difference
IBC
Class
IBC
Occupancy
Type
Project
Threshold
Size (Sq. Ft.)
Base Cost
@
Threshold
Size
Cost for
Each
Addl.
100 sf *
Base Cost
@
Threshold
Size
Cost for
Each
Addl.
100 sf *
Base Cost
@
Threshold
Size
Cost for
Each
Addl.
100 sf *
I I Occupancy 100 $6,659 $483.13 $7,338 $562.07 ($679) ($78.94) Tenant 500 $8,591 $533.03 $9,586 $533.19 ($995) ($0.16) Improvements 1,000 $11,256 $332.51 $12,252 $258.73 ($996) $73.78 2,000 $14,581 $79.88 $14,839 $123.34 ($258) ($43.46)
5,000 $16,978 $104.07 $18,539 $108.63 ($1,562) ($4.55)
10,000 $22,181 $221.81 $23,971 $239.71 ($1,789) ($17.89) M Mercantile 2,000 $13,877 $50.21 $14,500 $54.42 ($623) ($4.21) 10,000 $17,894 $55.43 $18,854 $55.90 ($960) ($0.48)
20,000 $23,436 $34.81 $24,444 $23.70 ($1,008) $11.11
40,000 $30,399 $8.31 $29,185 $12.79 $1,214 ($4.48)
100,000 $35,386 $10.78 $36,860 $11.50 ($1,474) ($0.72)
200,000 $46,163 $23.08 $48,355 $24.18 ($2,192) ($1.10)
M M Occupancy 300 $7,007 $171.55 $7,146 $195.64 ($139) ($24.09) Tenant 1,500 $9,066 $188.92 $9,494 $194.97 ($428) ($6.04) Improvements 3,000 $11,900 $114.23 $12,419 $71.79 ($519) $42.44 6,000 $15,327 $27.91 $14,572 $46.86 $754 ($18.95)
15,000 $17,839 $37.44 $18,789 $36.76 ($951) $0.68
30,000 $23,455 $78.18 $24,304 $81.01 ($849) ($2.83)
R-1 Residential— 3,000 $21,538 $15.25 $16,908 $42.88 $4,631 ($27.63) Hotels & 15,000 $23,368 $24.76 $22,053 $42.65 $1,315 ($17.90) Motels 30,000 $27,082 $8.10 $28,451 $18.55 ($1,369) ($10.45) 60,000 $29,512 $3.68 $34,016 $9.69 ($4,504) ($6.01)
150,000 $32,824 $1.91 $42,741 $8.90 ($9,917) ($7.00)
300,000 $35,682 $11.89 $56,094 $18.70 ($20,412) ($6.80) R-2 Residential— 800 $18,400 $47.41 $13,318 $123.86 $5,082 ($76.44) Apartment 4,000 $19,918 $80.63 $17,282 $126.83 $2,636 ($46.20) Building 8,000 $23,143 $24.89 $22,355 $54.38 $788 ($29.50) 16,000 $25,134 $12.13 $26,706 $28.68 ($1,572) ($16.54)
40,000 $28,046 $5.75 $33,589 $26.47 ($5,543) ($20.72)
80,000 $30,346 $37.93 $44,177 $55.22 ($13,831) ($17.29) R-2 Residential— 800 $7,774 $29.92 $6,452 $63.78 $1,321 ($33.85) Apartment 4,000 $8,731 $24.72 $8,493 $58.17 $238 ($33.45) Building 8,000 $9,720 $17.87 $10,820 $2.89 ($1,100) $14.99 - Repeat Unit 16,000 $11,150 $2.83 $11,051 $18.38 $99 ($15.55) 40,000 $11,828 $4.34 $15,462 $14.80 ($3,634) ($10.46)
80,000 $13,563 $16.95 $21,381 $26.73 ($7,818) ($9.77)
R-3 Dwellings— 1,000 $11,253 $64.77 $11,654 $70.02 ($401) ($5.25) Custom 2,500 $12,225 $113.41 $12,705 $124.95 ($480) ($11.53) Homes 4,000 $13,926 $66.83 $14,579 $89.92 ($653) ($23.09) 6,000 $15,262 $72.88 $16,377 $80.78 ($1,115) ($7.91)
Models, 8,000 $16,720 $78.97 $17,993 $89.92 ($1,273) ($10.95) 10,000 $18,299 $182.99 $19,791 $197.91 ($1,492) ($14.92) R-3 Dwellings - 1,000 $7,937 $55.97 $5,060 $111.12 $2,877 ($55.15) Production 2,500 $8,777 $78.14 $6,727 $138.96 $2,050 ($60.82) Phase of 4,000 $9,949 $60.26 $8,811 $25.29 $1,138 $34.97 Master Plan 6,000 $11,154 $46.39 $9,317 $181.79 $1,837 ($135.39) (Repeats) 8,000 $12,082 $72.42 $12,953 $232.12 ($871) ($159.70) 10,000 $13,530 $135.30 $17,595 $175.95 ($4,065) ($40.65) 667
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Current Fee Total Cost Difference
IBC
Class
IBC
Occupancy
Type
Project
Threshold
Size (Sq. Ft.)
Base Cost
@
Threshold
Size
Cost for
Each
Addl.
100 sf *
Base Cost
@
Threshold
Size
Cost for
Each
Addl.
100 sf *
Base Cost
@
Threshold
Size
Cost for
Each
Addl.
100 sf *
R-3 Group Care 1,000 $16,739 $36.10 $12,220 $98.68 $4,519 ($62.58) 5,000 $18,183 $57.17 $16,167 $90.48 $2,016 ($33.31)
10,000 $21,041 $19.29 $20,691 $38.01 $350 ($18.73)
20,000 $22,970 $8.45 $24,492 $21.97 ($1,523) ($13.53)
50,000 $25,505 $4.48 $31,085 $19.53 ($5,580) ($15.04)
100,000 $27,747 $27.75 $40,849 $40.85 ($13,102) ($13.10) R R Occupancy 80 $7,225 $215.54 $6,064 $494.83 $1,161 ($279.29) Tenant 400 $7,914 $288.79 $7,647 $529.16 $267 ($240.37) Improvements 800 $9,069 $119.63 $9,764 $200.54 ($695) ($80.90) 1,600 $10,026 $40.71 $11,368 $142.06 ($1,342) ($101.34) 4,000 $11,004 $28.40 $14,778 $118.07 ($3,774) ($89.67)
8,000 $12,140 $151.75 $19,501 $243.76 ($7,361) ($92.01) S Storage 600 $9,006 $108.76 $9,037 $120.71 ($31) ($11.95) 3,000 $11,616 $120.04 $11,934 $115.26 ($318) $4.79
6,000 $15,217 $75.11 $15,391 $49.62 ($174) $25.48
12,000 $19,724 $18.02 $18,369 $26.39 $1,355 ($8.37)
30,000 $22,967 $23.36 $23,119 $23.77 ($153) ($0.41)
60,000 $29,975 $49.96 $30,250 $50.42 ($275) ($0.46)
S S Occupancy 600 $7,364 $90.22 $7,954 $109.26 ($590) ($19.05) Tenant 3,000 $9,530 $99.39 $10,577 $106.10 ($1,047) ($6.71) Improvements 6,000 $12,511 $59.91 $13,760 $40.47 ($1,248) $19.44 12,000 $16,106 $14.68 $16,188 $23.43 ($82) ($8.75)
30,000 $18,748 $19.68 $20,405 $21.94 ($1,657) ($2.26)
60,000 $24,652 $41.09 $26,986 $44.98 ($2,334) ($3.89)
U Accessory > 1,000 See Flat Fee Schedule
1,000 $7,283 $0.00 $6,048 $665.77 $1,235 ($665.77)
2,000 $7,283 $122.74 $7,989 $294.99 ($707) ($172.26)
4,000 $9,737 $243.43 $10,997 $274.93 ($1,260) ($31.49)
Standard 500 $10,404 $50.22 $6,856 $103.65 $3,548 ($53.43) Comm. 2,500 $11,408 $66.00 $8,929 $105.99 $2,480 ($39.99) Foundation 5,000 $13,058 $28.01 $11,579 $37.58 $1,480 ($9.57) w/o Podium 10,000 $14,459 $9.26 $13,457 $24.45 $1,001 ($15.19) 25,000 $15,848 $6.63 $17,125 $21.99 ($1,277) ($15.36)
50,000 $17,506 $35.01 $22,624 $45.25 ($5,118) ($10.24)
Standard 500 $8,072 $21.51 $7,389 $117.39 $683 ($95.88) Comm. 2,500 $9,793 $41.57 $9,737 $116.34 $56 ($74.77)
Foundation 5,000 $12,586 $9.91 $12,645 $37.58 ($58) ($27.67) with Podium 10,000 $14,702 $6.47 $14,524 $28.01 $178 ($21.54) 25,000 $17,075 $3.74 $18,725 $24.13 ($1,650) ($20.39)
50,000 $21,836 $15.88 $24,757 $49.51 ($2,920) ($33.64)
All Shell 500 $7,402 $108.12 $7,146 $117.39 $255 ($9.26) Buildings 2,500 $9,564 $119.19 $9,494 $116.98 $70 $2.21 5,000 $12,544 $73.09 $12,419 $43.07 $125 $30.02
10,000 $16,198 $17.74 $14,572 $28.11 $1,626 ($10.37)
25,000 $18,860 $23.46 $18,789 $22.06 $70 $1.40
50,000 $24,724 $49.45 $24,304 $48.61 $420 $0.84
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Overall, Building shows an under-recovery for square footage-based fees. The majority of over-recoveries are within the ‘A – Assembly’ and ‘All Shell Building’ categories. The reevaluation of time estimates ensures that each project is paying for their fair share of plan check and inspection costs.

Detailed Results – Flat and MEP Fees
Building collects flat fees for various structural, mechanical, electrical, and plumbing plan reviews and inspections. The total cost calculated for each service includes direct staff costs and Departmental and Citywide overhead. The following table details the fee name, current fee, total cost, and difference associated with each service offered.

Table 11: Total Cost Per Unit Results – Building – Flat & MEP Fees Fee Name Current Fee Total Cost Difference
Miscellaneous Fees
Standard Hourly Rate - Building $243 $263 ($20)
Planning Review and Inspection of Building Permits New 15% N/A Accessibility Hardship Exemption $243 $275 ($32)
Acoustical Review
Single Family Home/Duplex—New $608 $649 ($41)
Single Family Home/Duplex—Addition/Alteration $364 $382 ($18) Multi-Family/Commercial $608 $649 ($41)
Additions (Non-Hillside R3 Occupancy) - Plan Check Fees Plan Check Fees (up to 150 sq. ft.) $487 $2,428 ($1,941) Plan Check Fees (251 - 499 sq. ft.) $971 $4,625 ($3,654) Plan Check Fees (500-999 sq. ft.) New $5,724 N/A
Additions (Non-Hillside R3 Occupancy) - Inspection Fees Inspection Fees (up to 150 sq. ft.) $1,213 $3,103 ($1,890) Inspection Fees (251 - 499 sq. ft.) $1,456 $4,137 ($2,681) Inspection Fees (500-999 sq. ft.) New $5,171 N/A
Accessory Buildings - Residential
Accessory Buildings (Up to 499 sq. ft.) New $1,699 N/A
Accessory Buildings (500 - 999 sq. ft.) New $2,491 N/A
Shed over 120 square feet $1,094 $1,311 ($217)
Accessory Dwelling Unit (ADU) - Plan Check Fees
Plan Check Fees (up to 499 sq. ft.) $971 $2,428 ($1,457) Plan Check Fees (500-999 sq. ft.) $1,940 $3,527 ($1,587) Accessory Dwelling Unit (ADU) - Inspection Fees
Inspection Fees (up to 499 sq. ft.) $1,456 $2,585 ($1,129) Inspection Fees (500-999 sq. ft.) $2,423 $3,620 ($1,197) Address Assignment $243 $231 $12
Alternate Materials and Methods of Construction $243 $253 ($10) Antenna—Telecom Facility
Radio $608 $454 $154
Cellular/Mobile Phone, alterations to existing facility $486 $649 ($163) Cellular/Mobile Phone, free-standing $1,335 $2,248 ($913) Cellular/Mobile Phone, attached to building $1,094 $1,182 ($88) Arbor/Trellis $487 $649 ($162)
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Fee Name Current Fee Total Cost Difference
Awning/Canopy (supported by building) $487 $649 ($162)
Balcony Addition $1,094 $1,572 ($478)
Battery Energy Storage System
First 3 $243 $649 ($406)
Each Additional $121 $382 ($261)
Below Market Rate
Escrow Inspection New 0.52% N/A
Board of Appeals $243 $263 ($20)
Carport $850 $907 ($57)
Certifications
Special Inspector Qualifications (initial review) $487 $506 ($19) Special Inspector Qualifications (renewal / update) $243 $231 $12 Chimney (new) $729 $907 ($178)
Chimney Repair $487 $511 ($24)
Clerical Fee $121 $116 $5
Commercial Coach (per unit) $1,094 $1,182 ($88)
Covered Porch $850 $907 ($57)
Deck (wood) $850 $907 ($57)
Deck Railing $487 $511 ($24)
Deferred Submittal Actual Cost $255
Demolition
Multi-Family and Commercial (up to 3,000 sf) $608 $764 ($156) Multi-Family and Commercial (each additional 3,000
sf) $243 $267 ($24)
Residential (R-3 Occ) (up to 3,000 sf) $487 $764 ($277) Residential (R-3 Occ) (each additional 3,000 sf) $243 $267 ($24) Swimming Pool Residential $487 $511 ($24)
Swimming Pool Multi-Family and Commercial (up to
3,000 sf) $729 $770 ($41)
Swimming Pool Multi-Family and Commercial (each
additional 3,000 sf) $243 $259 ($16)
Disabled Access Compliance Inspection $243 $263 ($20)
Door
New door (nonstructural) $364 $382 ($18)
New door (structural shear wall/masonry) $487 $649 ($162) Duplicate / Replacement Job Card $121 $116 $5
Electric Vehicle Charging Station $243 $382 ($139)
Extensions
Plan Check Applications (within 180 days of
Submittal) $243 $263 ($20)
Permits (within 180 days of Issuance):

Start construction, without plans $121 $137 ($16)
Resume or complete construction, without plans $121 $137 ($16) Start construction, with plans $243 $275 ($32)
Resume or complete construction, with plans $486 $549 ($63) Fence
Non-masonry, over 7 feet in height $487 $511 ($24)
Non-masonry, each additional 100 l.f. $121 $129 ($8)
Masonry, over 7 feet in height $850 $907 ($57)
Masonry, each additional 100 l.f. $487 $517 ($30)
Fireplace
Masonry $850 $907 ($57)
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Fee Name Current Fee Total Cost Difference
Pre-Fabricated/Metal $487 $511 ($24)
Flag pole (over 20 feet in height) $487 $511 ($24)
Foundation Repair $1,094 $1,166 ($72)
Inspections
Pre-Inspection Fee $243 $263 ($20)
Standard Inspection Hourly Rate $243 $263 ($20)
Progress Inspection $243 $263 ($20)
Partial Inspection $243 $263 ($20)
Courtesy Inspection - 2 hour minimum $243 $256 ($13)
Cancelled inspection w/out advance notice $243 $256 ($13) Reinspection $243 $256 ($13)
Outside of normal business hours (4 hour minimum) $243 $305 ($62) Inspection Supplemental Fee (Projects that require
more inspections than average, the Building Official
may charge additional inspection fees)
First 1/2 hour minimum $121 $129 ($8)
Each Additional hour $243 $259 ($16)
Lighting pole $608 $649 ($41)
Each additional pole $243 $267 ($24)
Modular Structures $1,094 $923 $171
Modification of Technical Code $243 $263 ($20)
Occupancy
Certificate of Occupancy/Completion $487 $511 ($24)
Temporary Occupancy Permit $487 $511 ($24)
Partition—Commercial, Interior (up to 30 l.f.) $729 $778 ($49) Additional partition $243 $259 ($16)
Partition—Residential, Interior (up to 30 l.f.) $487 $511 ($24) Additional partition $243 $259 ($16)
Patio Cover / Gazebo
Wood frame $584 $923 ($339)
Metal frame $584 $923 ($339)
Other frame $816 $923 ($107)
Additional patio $350 $396 ($46)
Enclosed prefabricated Sun Room $816 $907 ($91)
Photovoltaic System
Residential:

Systems up to 15kW $427 $450 ($23)
Each Additional kW Above 15kW New $15
Multi-Family and Commercial:

Systems up to 50kW $608 $1,000 ($392)
Each Additional kW between 50kW and 250kW $62 $7 $55
Each Additional kW Above 250kW $62 $5 $57
Thermal System
Residential:

Systems up to 10kW New $450 N/A
Each Additional kW Above 10kW New $15 N/A
Multi-Family and Commercial:

Systems up to 30kW New $1,000 N/A
Each Additional kW between 30kW and 260kW New $7 N/A
Each Additional kW Above 260kW New $5 N/A
Pile Foundation
Cast in Place Concrete (first 10 piles) $1,094 $1,182 ($88) 671
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Fee Name Current Fee Total Cost Difference
Additional Piles (increments of 10) $729 $792 ($63)
Driven (steel, pre-stressed concrete) $1,094 $1,182 ($88) Additional Piles (increments of 10) $729 $792 ($63)
Product Review $243 $253 ($10)
Plan Review
Standard Plan Review Hourly Rate $243 $275 ($32)
Overtime Plan Review (4 hour minimum) $243 $321 ($78)
Pre-Submittal Plan Review (2 hour minimum) $243 $275 ($32) Expedited Plan Review
New

1.5x Plan
Check Fee
Supplemental Plan Review (After 2nd Review) $242 $275 ($33) Pre-Construction Meeting $460 $446 $14
Remodel—Residential
Kitchen (up to 300 sq. ft.) $971 $1,028 ($57)
Bath (up to 300 sq. ft.) $971 $1,028 ($57)
Other Remodel (up to 300 sq. ft.) $729 $907 ($178)
Additional remodel (each 300 sq. ft.) $364 $679 ($315)
Other Remodel (1000 sq. ft.) $2,308 $2,491 ($183)
Additional remodel (each 300 sq. ft.) $364 $158 $206
Other Remodel (2500+ sq. ft.) $3,037 $3,282 ($245)
Additional remodel (each 300 sq. ft.) $364 $79 $285
Re-roof
Residential (maximum $500 per building) $26 $25 $1
Multi-Family Dwelling (maximum $500 per building) $26 $25 $1 Commercial:

Commercial (first 5,000 sf) $608 $633 ($25)
Commercial (each additional 2,500 sf) $243 $259 ($16)
Retaining Wall (concrete or masonry)
Standard (up to 50 l.f.) $1,094 $1,182 ($88)
Additional retaining wall $729 $792 ($63)
Special Design, 3-10' high (up to 50 l.f.) $1,577 $1,715 ($138) Additional retaining wall $729 $1,050 ($321)
Special Design, over 10' high (up to 50 l.f.) $1,821 $1,974 ($153) Additional retaining wall $729 $1,309 ($580)
Gravity/Crib Wall, 0-10' high (up to 50 l.f.) $1,577 $1,715 ($138) Additional Gravity/Crib Wall $971 $1,050 ($79)
Gravity/Crib Wall, over 10' high (up to 50 l.f.) $1,821 $1,974 ($153) Additional Gravity/Crib Wall $971 $1,309 ($338)
Revisions $608 $259 $349
Sauna—steam $850 $907 ($57)
Siding
Stone and Brick Veneer (interior or exterior) $608 $633 ($25) All Other (up to 400 sq. ft.) $487 $503 ($16)
Additional siding (up to 400 sq. ft.) $121 $129 ($8)
Signs
Directional $487 $511 ($24)
Each additional Directional Sign $243 $267 ($24)
Ground/Roof/Projecting Signs $487 $511 ($24)
Master Plan Sign Check $487 $511 ($24)
Rework of any existing Ground Sign $487 $511 ($24)
Other Sign $487 $511 ($24)
Reinspection Fee $121 $122 ($1)
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Fee Name Current Fee Total Cost Difference
Wall/Awning Sign, Non-Electric $364 $382 ($18)
Wall/Awning Sign, Electric $364 $511 ($147)
Skylight
First (3) Skylights Modified $511 N / A
Each Additional Skylight Modified $267 N / A
Stairs—First Flight $487 $511 ($24)
Each additional flight $243 $267 ($24)
Storage Racks
0-8' high (up to 100 l.f.) $608 $649 ($41)
each additional 100 l.f. $121 $129 ($8)
over 8' high (up to 100 l.f.) $608 $778 ($170)
each additional 100 l.f. $121 $129 ($8)
Stucco Applications
Base $487 $503 ($16)
Additional Stucco Application $121 $129 ($8)
Swimming Pool/Spa
Vinyl-lined $1,094 $1,182 ($88)
Fiberglass $1,094 $1,182 ($88)
Gunite (up to 800 sf) $1,577 $1,699 ($122)
Additional pool (over 800 sf) $364 $396 ($32)
Commercial pool (up to 800 sf) $2,672 $2,881 ($209)
Additional pool (over 800 sf) $729 $792 ($63)
Spa or Hot Tub (Pre-fabricated) $487 $511 ($24)
Temporary Structures $729 $778 ($49)
Tenant Improvement Preparation $487 $511 ($24)
Window or Sliding Glass Door
Replacement (first 8 windows) $364 $374 ($10)
Replacement (each additional 8 windows) $121 $129 ($8)
New Window (nonstructural) $305 $320 ($15)
New window (structural shear wall/masonry) $426 $454 ($28) Bay Window (structural) $426 $454 ($28)
Mechanical, Electrical, and Plumbing (MEP) Fees
Mechanical Fees
Mechanical Permit Fee $82 $263 ($181)
Stand Alone Mechanical Plan Check $243 $263 ($20)
Other Mechanical Inspections $243 $263 ($20)
Mechanical Unit Fees
Install or relocate HVAC system or portion there of
Residential New $259 N/A
Commercial New $388 N/A
Hood installation that is served by mechanical
exhaust, including the ducts for
such hood
Residential $121 $129 ($8)
Commercial $364 $517 ($153)
Any other piece of equipment or appliance not listed in Mechanical schedule. $182 $259 ($77)
Electrical Fees
Electrical Permit Fee $82 $263 ($181)
Electrical Plan Check $243 $263 ($20)
Electrical Inspections $243 $263 ($20)
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Fee Name Current Fee Total Cost Difference
Electrical Unit Fees
Residential Whole-House Rewire (up to 2500 sq ft) $486 $517 ($31) Each Additional 1000 sq ft $243 $259 ($16)
Receptacle, switch, lighting, or other outlets at which current is used or controlled, except services, feeders, and meters
First 20 $82 $86 ($4)
Each Additional $7 $9 ($2)
Lighting fixtures, sockets, or other lamp-holding
devices
First 20 $121 $129 ($8)
Each Additional $9 $9 $0
Pole or platform-mounted lighting fixtures $26 $30 ($4) Appliances (Install / Repair / Replace)
Residential New $44 N/A
Commercial New $85 N/A
Power Apparatus - Generator/Transformer or Similar
(Install/Repair/Replace)
Residential $243 $388 ($145)
Commercial $243 $259 ($16)
Services (including Temporary Power)
600 volts or less, up to 200 amperes in rating $82 $86 ($4) 600 volts or less, 201 to 1000 amperes in rating $121 $259 ($138) Over 600 volts or over 1000 amperes in rating $243 $388 ($145) Any other Electrical apparatus, conduits, and
conductors not listed in Electrical Schedule $243 $0 $243 Plumbing / Gas Fees
Plumbing/Gas Permit Fee $82 $263 ($181)
Stand Alone Plumbing Plan Check $243 $263 ($20)
Other Plumbing and Gas Inspections $243 $263 ($20)
Plumbing / Gas Unit Fees
Residential Whole-House Water Re-Pipe (up to 2500
sq ft) $486 $517 ($31)
Each Additional 1000 sq ft $243 $259 ($16)
Partial Water Re-pipe
Residential $24 $517 ($493)
Commercial $15 $259 ($244)
Install or Replace Water Meter / Service $62 $17 $45
Water Treatment System (Install/Repair/Replace) $82 $0 $82 Building sewer lateral (Install / Repair / Replace)
Residential $62 $65 ($3)
Commercial $121 $129 ($8)
Sewer Clean-out (Install/Repair/Replace)
Residential $62 $65 ($3)
Commercial $121 $129 ($8)
Building Drain/Waste/Vent Repair
Residential New $26 N/A
Commercial New $18 N/A
Interceptors - Grease/Sand (Install/Repair/Replace) $182 $194 ($12) Water Heater Replacement / Installation - All Types
Residential $62 $65 ($3)
Commercial $182 $194 ($12)
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Fee Name Current Fee Total Cost Difference
Gas Piping (Install/Repair/Replace) $121 $129 ($8)
Any other device/fixture not listed in Plumbing
Schedule (Install/Repair/Replace) New $129 N/A
Generally, Building under-recovers for their Flat and MEP fees. The largest deficit at $580 is in relation to ‘Retaining Wall (concrete or masonry) – Special Design, over 10’ high – Additional retaining wall’, followed by ‘Partial Water Re-Pipe - Residential’ and ‘Partial Water Re-Pipe – Commercial’ at $493 and $244, respectively. The largest over-recoveries are in relation to ‘Remodel – Residential’ and ‘Skylights’ as both of these fee categories not only have proposed unit changes but the staff effort captured within the fees were modified.

Currently, the City does not capture time associated with the Planning Division’s review and inspection on Building permits. It was determined that a fee based on a percentage of the building permit would be added to Building’s fee schedule to account for Planning support provided during the construction phase. This percentage was calculated at 15% of the building permit fee.

Annual Revenue Impacts
Based on the prior year’s workload information, and current budgeted expenditures, annual cost recovery was evaluated. The following table shows by major fee category:
revenue at current fee, total projected annual cost, and the resulting difference.

Table 12: Annual Results – Building
Fee Category
Revenue at
Current Fee Annual Cost Difference
Flat & MEP Fees $1,290,973 $1,567,052 ($276,079)
Sq. Ft. $2,509,608 $2,577,404 ($67,796)
Planning Cross-Dept Support $0 $193,305 ($193,305)
Total $3,800,581 $4,337,761 ($537,180)
Building has an annual cost recovery of 88%, which translates to roughly a $537,000 subsidy. The majority of the difference is due to Flat and MEP fees, primarily due to ‘Additions (Non-Hillside R3 Occupancy) – Plan Check’ and ‘Additions (Non-Hillside R3 Occupancy) – Inspections’. The next largest subsidy is due to lack of recovery for Planning support on building plan checks and permits. The City should consider implementing a separate fee to allow for greater cost recovery. 675
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7. Public Works Department
The Public Works Department is responsible for the daily upkeep and maintenance of City owned and operated facilities and infrastructure. The fees examined within this study relate to oversight and permitting of improvements that affect the public right of way and public infrastructure, including, encroachments, map services, public improvements, tree planting, and more. The following subsections discuss fee schedule modifications and detailed per unit results for the fee-related services provided by Public Works.

Fee Schedule Modifications
In discussions with staff, the following modifications were proposed to the current fee schedule:
• Fee Name Changes: The following fee names were updated to more accurately reflect the services provided:
- ‘Grading Permit - <10,000 s.f. lot’ is now ‘Grading Permit - <10,000 s.f.’ - ‘Review of Building Permit Only’ is now ‘Stand Alone Building Permit Review’ • Eliminated Fee: The following fees are proposed for elimination from the Public Works fee schedule:
- The ‘Stormwater Permit -Initial Inspection’ fee was eliminated as the City seldomly charged the fee and instead is working towards voluntary cooperation and compliance
- ‘Trash Enclosure’ fees were eliminated as these fees are now captured under Environmental Plan Review.
• New Fees: The following fees are proposed for addition to the Public Works fee schedule:
- Environmental Plan Review
- Construction and Demolition Diversion Compliance Review - Development Project Review
- Planning Application Review
- VMT Monitoring Fee
These modifications ensure that the proposed fee schedule provides a clear and concise list of Public Works services.
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Detailed Results
The Public Works Department collects fees for encroachments, map services, public improvements, tree planting, etc. The total cost calculated for each service includes direct staff costs, Departmental and Citywide overhead, and cross-departmental support3. The following table details the fee name, current fee, total cost, and difference associated with each service offered.

Table 13: Total Cost Per Unit Results – Public Works
Fee Name Current Fee Total Cost Difference
Encroachment Permits
Minor Encroachment Permits (Local Streets) $647 $602 $45 Minor Encroachment Permits (Utility) $447 $416 $31
Major Encroachment Permits (Arterials and
Collectors) $1,115 $1,057 $58
Work without Permit Double the permit cost
Small Cell Facility Encroachment Permit $2,228 $2,195 $33 Minor Street Cuts $1,785 $1,729 $56
Major Street Cuts $3,601 $3,515 $86
Special Major Permit (projects in excess of $30,000 or
over 15 working days) 5% 5% 0%
Special Major Permit (projects in excess of $30,000 or
over 15 working days) $80 $254 ($174)
Permit Extension $524 $523 $1
Crane Lift New $1,415 N/A
Grading Permit
<10,000 s.f. $1,376 $1,338 $38
10,000 s.f. or greater - Min. $4,015 $4,842 ($827)
10,000 s.f. or greater - % of Improvement 6.00% 7.24% (1.24%) Mapping Services
Parcel Map (1‐4 lots) $8,170 $8,299 ($129)
Tract Map (> 4 lots) $13,413 $13,549 ($136)
Certificate of Correction $1,155 $1,113 $42
Certificate of Compliance - Initial Review $1,265 $3,935 ($2,670) Certificate of Compliance - Finalize Certificates $1,265 $3,935 ($2,670) Lot Line Adjustment $4,069 $4,173 ($104)
Annexation (plus County filing fee) $2,948 $3,486 ($538) Plan Check and Inspection
Stand Alone Building Permit Review $1,218 $1,289 ($71)
Additional Plan Review ‐ 3 or more reviews $279 $315 ($36) Revisions to Plans and Permits $279 $315 ($36)
Floodplain Evaluation/Elevation Certificate Review $271 $297 ($26) Streamside Permit $494 $462 $32
Storm Management Plan Review $1,789 $2,202 ($413)
Professional Services 3rd Party Consultant Review Cost of Review + City Administrative Fee Public Works Confirmation $542 $629 ($87)
Review of Public/Private Improvement Plans
Residential - Minimum $5,392 $5,598 ($206)
3 Planning, City Attorney, City Clerk, Maintenance, GIS, and Environmental provide cross-departmental support on various Public Works fees.
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Fee Name Current Fee Total Cost Difference
Residential - Cost of Improvement 5.00% 5.19% (0.19%)
Commercial - Minimum $10,086 $10,621 ($535)
Commercial - Cost of Improvement 6.00% 6.32% (0.32%)
Planning Application Review New $1,573 N/A
VMT Monitoring Fee New $188 N/A
Transportation Permit (State Regulated Fee)4
Single $16 $16 $0
Annual Utility Company $90 $90 $0
Miscellaneous
Large Banners Across Stevens Creek Boulevard $741 $730 $11 Block Party $0 $1,338 ($1,338)
Additional Engineering Investigation or Coordination $279 $315 ($36) Public Works Staff Time $256 $288 ($32)
Vacation of Public Street ROW/PUE
Summary Vacation $3,091 $3,168 ($76)
Full Vacation $4,809 $4,930 ($121)
Rural/Semi‐Rural Classification Application
Application Phase $2,518 $2,571 ($53)
Implementation Phase $1,540 $1,594 ($54)
Permit Parking Study
Application Phase $1,540 $1,397 $143
Implementation phase $1,261 $1,138 $123
Permit Parking Bi‐annual Fee $0 $39 ($39)
Environmental Programs
Stormwater Permit - Re‐Inspection for Violations $355 $431 ($76) Plan Review Fee:

Single Family New $157 N/A
Multi-Family New $313 N/A
Construction and Demolition Diversion Compliance
Review New $106 N/A
Development Project Review New $271 N/A
Public Tree Planting Cost
24" Street Tree $515 $1,018 ($503)
36" Street Tree or larger Actual Costs
Public Works generally under-recovers on fees for service. Under-recoveries range from a low of $26 for ‘Floodplain Evaluation/Elevation Certificate Review’ to a high of $2,670 for ‘Certificate of Compliance – Initial Review’ and ‘Certificate of Compliance – Finalize Certificates’. Due to a policy decision, the City currently does not charge for ‘Block Party’ permits; as such, the $1,338 cost associated with this activity documents the full-cost subsidy provided to applicants by the City.
4 Cal. Code Regs. tit. 21 § 1411.3 (a)
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Annual Revenue Impacts
Utilizing the prior year’s workload information, the project team compared the revenue at current fee to the revenue at the calculated full cost. This analysis provides a ‘per unit’ difference and a cost recovery percentage which can be used to estimate the fiscal impact of implementing the results from this fee study. The following table shows by major fee category: revenue at current fee, revenue at calculated full cost, and the resulting difference.

Table 14: Annual Results – Public Works
Fee Category
Revenue at
Current Fee
Revenue at
Calculated
Full-Cost Difference
Encroachment Permits $660,932 $664,363 ($3,431)
Mapping Services $25,652 $26,020 ($368)
Plan Check and Inspection $133,510 $144,898 ($11,388)
Review of Public/Private Improvement Plans $13,042 $13,540 ($498) Transportation Permit (State Regulated Fee) $834 $834 $0 Miscellaneous $288,358 $333,080 ($44,722)
Total $1,122,328 $1,182,734 ($60,407)
Public Works has an annual cost recovery of 95%, which represents a roughly $60,000 deficit. The largest deficit is in the Miscellaneous fee category associated with services billed out at the public works staff hourly rate. Reviewing and updating this rate will allow the department to achieve greater cost recovery.
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8. Planning
The Planning division is responsible for ensuring current and future development aligns with the City’s general and master plan. As such, the fees examined within this study relate to zoning, subdivisions, exceptions, appeals, etc. The following subsections discuss fee schedule modifications and detailed per unit results for the fee-related services provided by Planning.

Fee Schedule Modifications
In discussions with staff, the following modifications to the fee schedule were proposed. • New Fees: The following fees were proposed for addition to the Planning fee schedule:
- ‘Project Review Meeting’
- ‘Preliminary Application Review – Single Family’
- ‘Preliminary Application Review – Non-Residential (Retail / Industrial / Office / Hotel): <10,000 sf’
- ‘Preliminary Application Review – Non-Residential (Retail / Industrial / Office / Hotel): >10,000 sf’
- ‘Preliminary Application Review – Residential / Mixed Use: Duplex’ - ‘Preliminary Application Review – Residential / Mixed Use: 3-6 Units’ - ‘Preliminary Application Review – Residential / Mixed Use: 6-50 Units’ - ‘Preliminary Application Review – Residential / Mixed Use: >50 Units’ - ‘Planning Inspection’
- ‘Application Revisions (after 2nd Review)’
- Mercury News Ad’
- ‘Special Events’
- ‘Sign Permit’
The proposed addition of new fees ensure that the proposed fee schedule more accurately reflects the services currently being provided by Planning staff.

Detailed Results – Flat Fees
Planning collects flat fees for subdivisions, exceptions, appeals, and more. The total cost calculated for each service includes direct staff costs, Departmental and Citywide overhead, and cross-departmental support5. The following table details the fee name, current fee, total cost, and difference associated with each service offered. 5 Traffic Engineering, Environmental, and Building provide cross-departmental support on various Planning fees. 680
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Table 15: Total Cost Per Unit Results – Planning Flat Fees Fee Name Current Fee Total Cost Difference
Planning Staff Hourly Rate $332 $287 $45
Subdivision
Tentative Map (Five or More Parcels) $34,792 $46,604 ($11,812) Parcel Map (0-4 Parcels) $20,917 $27,117 ($6,200)
Conditional Use/Development Permit
Temporary Use Permit $4,639 $5,030 ($391)
Administrative Conditional Use Permit $7,682 $10,614 ($2,932) Minor $21,043 $25,496 ($4,453)
Major $35,064 $38,905 ($3,841)
Amendment to Conditional Use Permit/Development Permit
Minor $9,666 $11,501 ($1,835)
Major $17,654 $24,819 ($7,165)
Architectural and Site Approval Permit
Minor Duplex/Residential $7,393 $10,584 ($3,191)
Minor $14,557 $16,515 ($1,958)
Major $21,667 $25,195 ($3,528)
Single Family (R-1) Residential Permits
Minor Residential Permit $3,796 $3,983 ($187)
Two-Story Permit without Design Review $4,929 $4,985 ($56) Two-Story Permit with Design Review $5,915 $6,088 ($173) Director Minor Modification $5,185 $5,441 ($256)
Ministerial Residential Permit
Miscellaneous Ministerial Permit $4,322 $4,506 ($184)
Exceptions
Fence Exception - R1 and R2 $1,411 $4,626 ($3,215)
Fence Exception - Other $4,749 $5,132 ($383)
Sign Exception $5,405 $6,911 ($1,506)
R-1 Exception $7,677 $7,742 ($65)
Heart of the City Exception $21,460 $24,873 ($3,413)
Hillside Exception $22,241 $23,724 ($1,483)
Exception - Other $7,408 $7,862 ($454)
Variance $8,489 $8,990 ($501)
Reasonable Accommodation $1,232 $3,570 ($2,338)
Tree Removal Permit
Tree Removal Permit (no Arborist review required):

First Tree $328 $1,260 ($932)
Each Additional Tree $165 $276 ($111)
Tree Removal Permit (Arborist review required):

First Tree $492 $2,305 ($1,813)
Each Additional Tree $247 $950 ($703)
Retroactive Tree Removal Permit $5,464 $5,464 $0
Heritage Tree Designation $411 $4,182 ($3,771)
Tree Management Plan $7,724 $7,871 ($147)
Signs
Temporary Sign Permit $524 $547 ($23)
Sign Program $4,242 $4,411 ($169)
Planning Commission Interpretation $7,822 $7,973 ($151) Extension of Approved Entitlements $2,103 $643 $1,460
Environmental Assessment
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Fee Name Current Fee Total Cost Difference
Categorical Exemption (Plus County Filing Fee) $379 $397 ($18) Appeals
Planning Commission $379 $19,006 ($18,627)
City Council $379 $19,294 ($18,915)
Miscellaneous Fees
Legal Noticing Fee $440 $521 ($81)
Zoning Verification Letter $555 $577 ($22)
Public Convenience & Necessity Letter (Alcohol
Beverage License) $279 $288 ($9)
Short-Term Rental $232 $405 ($173)
Mobile Vending Registration Fee $332 $543 ($211)
Proposed New Fees
Project Review Meeting New $5,106 N/A
Preliminary Application Review
Single Family New $4,042 N/A
Non-Residential (Retail / Industrial / Office / Hotel):
<10,000 sf New $9,421 N/A
>10,000 sf New $12,999 N/A
Residential / Mixed Use:

Duplex New $3,428 N/A
3-6 Units New $14,776 N/A
6-50 Units New $18,427 N/A
>50 Units New $23,213 N/A
Planning Inspection New $860 N/A
Application Revision (after 2nd review) New $10,400 N/A Mercury News Ad New
Actual Cost + 15% Admin
Charge
Special Events New $7,779 N/A
Sign Permit New $6,911 N/A
Planning under-recovers for all their fees. The largest under-recoveries are within the Appeals category, at $18,627 for ‘Appeals – Planning Commission’ and $18,915 for ‘Appeals – City Council’. It is common to see large subsidies in relation to appeals due to the understanding that the benefit to the community having access to the appeal process outweighs the benefit of recovering the full cost to the City. There are also several new fees being proposed to be added to help recover costs for services currently being provided but for which there is no fee on the fee schedule.

Detailed Results – Deposit Based Fees
The Planning division currently collects several deposit-based fees associated with general plan and zoning amendments. These fees are billed at the staff fully burdened hourly rate. The following lists all deposit-based fees assessed by the Planning division:
• General Plan Authorization
• General Plan Amendment
• Zoning Map Amendment
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• Zoning Text Amendment
• Zoning – Single Story Overlay District
• Study Session
These fees would continue to remain deposit-based and should be billed out at the updated fully burdened staff hourly rate of $287 to ensure that there is full cost recovery.

Annual Revenue Impacts
Utilizing the prior year’s workload information, the project team compared the revenue at current fee to the revenue at the calculated full cost. This analysis provides a ‘per unit’ difference and a cost recovery percentage, which can be used to estimate the fiscal impact of implementing the results from this fee study. The following table shows by major fee category: revenue at current fee, revenue at calculated full cost, and the resulting difference.

Table 16: Annual Results – Planning
Fee Category
Revenue at
Current Fee
Revenue at
Calculated Full Cost Difference
Subdivision - Tentative Map (Five or More Parcels) $69,584 $93,209 ($23,625) Conditional Use/Development Permit $107,471 $125,455 ($17,984) Architectural and Site Approval Permit $94,452 $107,772 ($13,320) Single Family (R-1) Residential Permits $272,286 $277,093 ($4,807) Director Minor Modification $119,255 $125,149 ($5,894)
Exceptions $23,652 $28,350 ($4,698)
Tree Removal Permit $22,960 $103,144 ($80,184)
Signs $1,048 $1,094 ($46)
Extension of Approved Entitlements $2,103 $643 $1,460
Zoning Verification Letter $3,885 $4,037 ($152)
Preliminary Application Review - Single Family $0 $20,212 ($20,212) Total $716,696 $886,158 ($169,462)
Planning has an annual cost recovery of 81%, which represent a roughly $169,000 deficit.

Roughly $80,000 of the $169,000 difference is due to ‘Tree Removal Permits’, primarily ‘Tree Removal Permit (Arborist review required)’. The City currently charges this fee at $492 per tree, the full cost was calculated to be $2,305 per tree, resulting in a $1,813 per unit deficit. While Tree Removal Permits are often subsidized to mitigate impacts to the community, due to the large annual volume of these permits even a small adjustment to the fee would have a significant impact on bridging Planning’s cost recovery gap. 683
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9. Parks & Recreation
Within the Parks and Recreation Department, the Recreation Services Organization is responsible for providing residents and visitors with recreational and leisure activities.

The Department coordinates, promotes, and oversees recreation services across various programs. The following dot points provide an overview of each program:
• Cultural Events is responsible for facilitating City hosted events and acting as liaison for community sponsored special events.
• Facilities is responsible for managing daily operations and overseeing the rental of the Community Hall, Quinlan Community Center, and the Creekside Park building.
• Youth Teen Recreation is responsible for developing and overseeing fee-based youth and teen programs (i.e. summer camps, preschool, enrichment classes, etc.).
• Senior Center is responsible for developing and overseeing activities at the Senior Center (i.e., enrichment classes, group trips, social events, etc.). • Youth and Teen Programs is responsible for supporting the Youth Activity Board, coordinating the teen summer volunteer program, producing on youth specific special events, and managing daily operations of the Monta Vista Recreation Center.
• Neighborhood Events is responsible for scheduling summer events at neighborhood parks (i.e., outdoor concerts and movies, fitness programs, performances, etc.).
• Park Facilities is responsible for the operations of Blackberry Farm which provides open spaces for various recreational activities (i.e., swimming, picnics, etc.) along with overseeing and managing the McClellan Ranch Preserve and the Community Garden.
• Blackberry Farms Golf Course is responsible for managing the daily operations of the City’s nine-hole golf facility.
• Sports Center Operations is responsible for managing the daily operations of the Cupertino Sports Center, along with providing various wellness and sport related activities (i.e., tennis, pickleball, fitness classes, etc.). 684
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• Outdoor Recreation is responsible for providing the community with various sports, fitness, and outdoor activities (i.e., swim classes, sports leagues, nature, and science programs, etc.).

Like most cities, Cupertino assess most of their fees within each program on a tiered basis, proportionate to the benefit provided to the community. Depending on where the applicant falls on the tiered system their fee(s) will vary based on the associated cost recovery goal for that group. Cupertino classifies applicants into four groups: Cupertino Non-Profit, Non-Profit, Resident, and Non-Resident. Grants, special funding, or general fund subsidies are then used to offset the difference in cost recovery to ensure that the community and visitors have equitable access to programs and facilities.

Recreation fees are classified as market driven due to their optional nature. Residents have the choice of utilizing the programs and facilities within their own community or those of a neighboring city. Given this, while the project team worked with parks and recreation staff to review costs associated with individual program fees, this report focuses and highlights overall programmatic cost recoveries.

The following subsections provide an overview of the legal framework for recreational fees along with a cost recovery analysis of Cupertino’s Park and Recreation services at the programmatic level.

Parks & Recreation Legal Framework
There are specific rules and regulations within California State Law that impact Parks and Recreation related activities directly. These can be separated into two categories – rental rates and recreation programs. The following points provide further information regarding these items:

1. Rental Rates: One of the exceptions to the tax category under proposition 26 is a charge imposed for entrance to or use of local government property, or the purchase, or rental, or lease of local government property6. There is no requirement that these rates must be limited to the cost of service, as they can be dependent upon a variety of features of the facility or park being rented.

2. Recreation Programs: Under Proposition 26, the exception to the tax category is a charge that is “imposed”. Based upon the League of California Cities implementation guide for Proposition 26, as well as other legal opinions, recreation classes, youth sports, adult sports, are not a charge that is “imposed upon residents”. Rather residents have the option to voluntarily participate in those 6 Proposition 26 Article XIII C(1)(e)(4)
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programs and utilize a private entity (non-governmental entity) for those activities.

Therefore, these rates are allowed to be set based upon the market options within the area rather than being restricted to the cost of service being provided.

Utilizing these two principals is key to understanding the results generated through this analysis. As such, when setting fees specific to Parks and Recreation fees do not need to be set at or under the cost of service, rather, fee amount(s) can and should be based upon the rates that the market can bear.

Cost Recovery Analysis – Direct Expenses
The typical cost recovery for Parks and Recreation services is between 20-50%. The lowcost recovery for these services is due to the belief that these services primarily benefit the community at large, and as such are providing a direct benefit to residents and the community. The Parks and Recreation Department recovers approximately 54% of its direct costs, which is slightly above the average seen in other jurisdictions. This cost recovery percentage equates to an annual subsidy of approximately $4.4 million. In order to assess cost recovery, the project team compared FY24 budgeted expenditures with FY22 actual revenue to assess the direct cost recovery. The following table shows by program: expenditures, revenue, and the resulting cost recovery percentage.

Table 17: Annual Parks & Recreation Program Cost Recovery – Direct Costs Program Revenue Budget Difference Cost Recovery %
Cultural Events $1,221 $437,794 ($436,573) 0.28%
Facilities $203,173 $390,211 ($187,038) 52%
Youth Teen Recreation $854,411 $1,703,251 ($848,840) 50% Senior Center $70,129 $812,264 ($742,135) 9%
Youth and Teen Programs $0 $278,895 ($278,895) 0%
Neighborhood Events $0 $92,872 ($92,872) 0%
Park Facilities $195,207 $1,270,364 ($1,075,157) 15%
BBF Golf Course $602,779 $642,342 ($39,563) 94%
Sports Center Operations $2,796,329 $2,840,279 ($43,950) 98% Outdoor Recreation $439,717 $1,086,993 ($647,276) 40%
Total $5,162,966 $9,555,265 ($4,392,299) 54%
The primary contributor to the Department’s deficit is Park Facilities at $1.1 million; followed by ‘Youth Teen Recreation’ and ‘Senior Center’ at $849,000 and $742,000, respectively. These large differences align with programs which offer a higher community benefit, as such, they are subsidized. While the programs which have a more individual benefit (BBF Golf Course, Sports Center, etc.) have less of a difference and their individual cost recovery percentages are closer to 100%.
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Cost Recovery Analysis – Direct & Indirect Expenses
In the previous section, the cost recovery only incorporated direct budgeted expenditures for the Department. However, various indirect costs are associated with the daily operations within the Department. The following dot points summarize the indirect cost components included in this analysis:
• Citywide: consists of indirect costs from other City departments, such as, Finance, Human Resources, City Manager, etc., who do not deal directly with recreation fees but do support the staff who spend direct time on fees. • Departmental / Administrative: consists of indirect support from the administrative programs within the Parks and Recreation Department who provide administrative and managerial support to staff who spend direct time on fees. • Parks & Recreation Maintenance: consists of costs from programs which act as budgetary centers for the continued maintenance and upkeep of open spaces and facilities.

The result of adding the direct and indirect costs together creates “fully burdened” expenditures, allowing for a more accurate comparison of cost recovery. The following table shows the cost recovery percentages at the programmatic level based upon comparing FY22 Actual Revenue to the calculated “fully burdened” expenditures.

Table 18: Annual Parks & Recreation Program Cost Recovery – Total Costs Program Revenue
Direct &
Indirect Exp Difference Cost Recovery %
Cultural Events $1,221 $768,430 ($767,209) 0.16%
Facilities $203,173 $802,246 ($599,073) 25%
Youth Teen Recreation $854,411 $2,827,397 ($1,972,986) 30% Senior Center $70,129 $1,437,067 ($1,366,938) 5%
Youth and Teen Programs $0 $503,414 ($503,414) 0%
Neighborhood Events $0 $179,317 ($179,317) 0%
Park Facilities $195,207 $2,536,875 ($2,341,668) 8%
BBF Golf Course $602,779 $1,217,291 ($614,512) 50%
Sports Center Operations $2,796,329 $5,116,163 ($2,319,834) 55% Outdoor Recreation $439,717 $1,880,645 ($1,440,928) 23% Total $5,162,966 $17,268,845 ($12,105,879) 30%
With the inclusion of indirect expenses, the Department’s cost recovery percentage decreases from 54% to 30% and the dollar value of the deficit increases from $4.4 million to $12.1 million. At $2.3 million each, Park Facilities and Sports Center Operations are the largest contributors to the Department’s deficit. Since both programs have fees which are primarily based on market-rate it is imperative that staff and management evaluate these 687
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fees and adjust appropriately to not only align with established cost recovery polices and targets but also to lessen the cost recovery gap.

Summary
Certain Parks and Recreation programs tend to achieve higher cost recovery (i.e., rentals and Golf Course); whereas other programs (i.e., neighborhood events and senior activities), due to their benefit to the community, have lower cost recovery. The following table compares both cost recovery percentages at the programmatic level.

Table 19: Programmatic Cost Recovery Comparison
Program
Direct Exp Cost
Recovery %
Direct & Indirect Exp
Cost Recovery %
Cultural Events 0.28% 0.16%
Facilities 52% 25%
Youth Teen Recreation 50% 30%
Senior Center 9% 5%
Youth and Teen Programs 0% 0%
Neighborhood Events 0% 0%
Park Facilities 15% 8%
BBF Golf Course 94% 50%
Sports Center Operations 98% 55%
Outdoor Recreation 40% 23%
Total 54% 30%
By incorporating the indirect costs associated with parks and recreation operations the Departmental cost recovery percentage of 54% decreases to 30%, which is within the typical cost recovery range of 20% – 50%. The following dot points provide a summary of each programs cost recovery comparison:
• Cultural Events recovers 0.28% of its costs providing an annual subsidy of $437,000 in relation to its direct costs. When indirect costs are factored in this program recovers 0.16% off its costs providing an annual subsidy of $767,000. • Facilities recovers 52% of its costs providing an annual subsidy of $187,000 in relation to its direct costs. When indirect costs are factored in this program recovers 25% off its costs providing an annual subsidy of $599,000. • Youth Teen Recreation recovers 50% of its costs providing an annual subsidy of $848,000 in relation to its direct costs. When indirect costs are factored in this program recovers 30% off its costs providing an annual subsidy of $1.97 million. 688
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• Senior Center recovers 9% of its costs providing an annual subsidy of $742,000 in relation to its direct costs. When indirect costs are factored in this program recovers 5% off its costs providing an annual subsidy of $1.4 million. • Youth and Teen Programs recovers 0% of its costs providing an annual subsidy of $279,000 in relation to its direct costs. When indirect costs are factored in this program recovers 0% off its costs providing an annual subsidy of $503,000. • Neighborhood Events recovers 0% of its costs providing an annual subsidy of $93,000 in relation to its direct costs. When indirect costs are factored in this program recovers 0% off its costs providing an annual subsidy of $179,000. • Park Facilities recovers 15% of its costs providing an annual subsidy of $1.1 million in relation to its direct costs. When indirect costs are factored in this program recovers 8% off its costs providing an annual subsidy of $2.3 million. • Blackberry Farms Golf Course recovers 94% of its costs providing an annual subsidy of $40,000 in relation to its direct costs. When indirect costs are factored in this program recovers 50% off its costs providing an annual subsidy of $615,000 • Sports Center Operations recovers 98% of its costs providing an annual subsidy of $44,000 in relation to its direct costs. When indirect costs are factored in this program recovers 55% off its costs providing an annual subsidy of $2.3 million. • Outdoor Recreation recovers 40% of its costs providing an annual subsidy of $647,000 in relation to its direct costs. When indirect costs are factored in this program recovers 23% off its costs providing an annual subsidy of $1.4 million.

Overall, the Department should continue their practice of evaluating cost recovery levels.

The nature of Parks and Recreation services means that fee structures are dynamic, adjusting to economic shifts and public demand. Administrators often develop and approve fee increases, with an aim to maintain the quality and accessibility of park facilities and recreational services. Fee adjustments must balance affordability for users with generating enough revenue to support ongoing operations and improvements.

Program and city management continuously navigate this cycle, considering factors like inflation, facility upgrades, and program popularity to ensure the long-term success of parks and recreation programs and services in the community. 689
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10. Development Services Surcharges
There are two typical surcharges assessed as part of the development review process – General Plan Maintenance Fee and Technology fee. Currently, the City of Cupertino charges a tiered General Plan Maintenance fee; and does not charge a Technology fee.

As part of this study the City requested the project team calculate the full cost of permitrelated technology services for the City. The following subsections discuss the calculation of the General Plan Maintenance Fee and Technology Fee.

General Plan Maintenance Fee
A General Plan Maintenance fee is meant to account for updates to the general plan, zoning ordinance, housing elements, and other long-range planning activities that are part of the larger General Plan.

The General Plan Maintenance fee is governed by Government Code Section 66014(b) which states that fees “may include the costs reasonably necessary to prepare and revise the plans and policies that a local agency is required to adopt before it can make any necessary findings and recommendations.” This code states that fees can be charged against zoning changes, zoning variances, use permits, building inspections, and filing applications.

More typically, the fee is charged during the building permit phase so as to ensure any development project, which gets to that phase, makes enough of an impact to require the need for an update to the Zoning Code or the General Plan. This fee should only be applied to major building permits (i.e., new or remodel / tenant improvements) rather than standalone permits for water heaters or electrical outlets.

The three most common methodologies for assessing a General Plan Maintenance fee are:
• Cost Per Square Foot: the fee is assessed based upon the total potential square footage based upon which it would be assessed.
• Percentage of Valuation: the fee is assessed based upon the total project valuation.
• Percentage of Building Permit Fee: the fee is assessed as a percentage of the total building permit fee assessed to a project.
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The project team calculated and evaluated the full cost of General Plan Maintenance based upon all three methodologies.
1 Annual Long Term Planning Costs
The City of Cupertino has a Long-Term Planning cost center housed within their Planning Division. This Division houses staff dedicated to making updates to the City’s General Plan and Housing Element. In order to determine the full cost of Long Term Planning, the project team calculated the full cost associated with the division, including direct and indirect costs. The following table shows cost component the full annual cost associated with Long Term Planning:

Table 20: Annual Cost – Long-Term Planning
Position Total Cost
Direct Costs $982,428
Indirect Costs $201,639
Annual Cost $1,184,067
Direct costs consist of salaries and benefits associated with division staff, as well as divisional services and supplies. The indirect costs account for managerial and administrative support provided by other Community Development programs, as well as citywide overhead. The roughly $1.18 million in annual division cost was used as the numerator while calculating the three options.
2 General Plan Maintenance Full Cost Calculation
Currently, the City assesses its General Plan Maintenance fee based on project square footage by occupancy type (All Non-Residential and Multi-Family, Residential Single Family, and General Plan Office Allocation). The project team calculated full cost General Plan Maintenance fee options based on the three most common methodologies noted previously. The following table shows General Plan Maintenance costs based on total square footage, total valuation, and total building permit revenue.

Table 21: General Plan Maintenance Calculation
Category
Total Square
Footage
Total
Valuation
Total Building
Permit Revenue
Total Annual Cost $1,184,067 $1,184,067 $1,184,067
General Plan Fee Basis 788,270 $276,621,670 $4,337,761
General Plan Maintenance Fee $1.50 0.43% 27%
If the City wishes to continue using the square footage methodology the full cost fee would be $1.50 per square foot. The City could simplify its current fee structure and use the singular rate of $1.5 per square foot, or proportionately reduce the $1.50 based on 691
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occupancy type. Alternatively, the City could look at changing its methodology, and implementing either a fee based on project valuation (0.43%) or building permit cost (27%).
3 Comparison to Surveyed Jurisdictions
As part of this analysis, the project team conducted a comparative survey of other local jurisdictions and their assessment of the General Plan Maintenance Fee. Like other comparative efforts, the survey below simply shows the fees charged by the jurisdiction and does not include the basis upon which the other jurisdictions calculated or developed their fee. The following table shows the results of this comparative analysis:

Table 22: General Plan Maintenance Fee – Comparative Survey Jurisdiction Fee Amount
Milpitas 5% of Building Permit
Mountain View 0.26% of Building Valuation
Palo Alto 0.00117% of Building Valuation
Santa Clara 12.39% of Building Permit & Plan Check Fee
Sunnyvale 0.15% of Building Valuation
The General Plan Maintenance fees charged by surveyed jurisdictions are either based on building valuation or building permit. None of the surveyed jurisdictions charge fees like Cupertino - based on square footage.

Technology Surcharge Fee
A Technology Fee allows the City to support the costs associated with the City’s permitting system, staff time for managing the systems, acquiring the system, mobile devices used for permitting, etc. The City currently does not assess this fee.

The project team used the annual technology costs of the City’s permit tracking system and divided that by the prior year’s total annual revenue for Building, Planning, and Public Works permits and applications. The following table shows this calculation:

Table 23: Technology Fee Calculation
Category Amount
Total Technology Annual Cost $372,860
Total Projected Development Annual Cost $6,406,653
Technology Fee as % of Permit Fee 5.8%
Based upon this calculation, the City’s full cost Technology fee would be 5.8% of the permit fee. Therefore, if a permit fee was $100, the Technology fee collected would be $5.80; whereas if a permit fee was $1,000; the Technology fee collected would be $58. 692
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This type of structure enables the Technology fee to be more proportionately distributed based upon the projects and their impact upon the system.

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

Table 24: Technology Fee – Comparative Survey
Jurisdiction Fee Amount
Milpitas 3.8% of Permit Fee
Mountain View 4.0% of Permit Fee
Santa Clara 3.37% of Permit Fee
Sunnyvale 5.00% of Permit Fee
Palo Alto N/A
With the exception of Palo Alto, which does not individually charge a technology fee, all surveyed jurisdictions charge their technology fee as a percentage of the permit. The City of Sunnyvale at 5% most closely matches the City’s full cost calculated at 5.8%.

Surcharge Funds
It is a best practice to collect and account for General Plan Maintenance and Technology surcharges in separate accounts. The City of Cupertino already follows this best practice for General Plan Maintenance and should continue to collect these fees separately, along with establishing a fund for fees collected in association with the proposed Technology fee.
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11. Cost Recovery Considerations
The following sections provide guidance regarding how and where to increase fees, determine annual update factors, and develop cost recovery policies and procedures.

Fee Adjustments
This study has documented and outlined on a fee-by-fee basis where the City is under and over collecting for its fee-related services. City and Department management will now need to review the results of the study and adjust fees in accordance with Departmental and City philosophies and policies. The following dot points outline the major options the City has in adjusting its fees.
• Over-Collection: Upon review of the fees that were shown to be over-collecting for costs of services provided, the City should reduce the current fee to be in line with the full cost of providing the service.
• Immediate Increase to Full Cost Recovery: For fees that show an under-collection for costs of services provided, the City may decide to increase the fee to either (1) full cost recovery, or (2) the policy-driven fee cost recovery level of less than 100% of cost recovery.
• Phased Increase: For fees with significantly low-cost recovery levels, or which would have a significant impact on the community, the City could choose to increase fees gradually over a set period to either (1) full cost recovery, or (2) the policy-driven fee cost recovery level of less than 100% of cost recovery.

The City will need to review the results of the fee study and associated cost recovery levels and determine how best to adjust fees. While decisions regarding fees that currently show an over-recovery are fairly straight forward, the following subsections, provide further detail on why and how the City should consider either implementing Full Cost Recovery or a Phased Increase approach to adjusting its fees. 1 Full Cost Recovery
Based on the permit or review type, the City may wish to increase the fee to cover the full cost of providing services. Certain permits may be close to cost recovery already, and an increase to full cost may not be significant. Other permits may have a more significant increase associated with full cost recovery.
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Increasing fees associated with permits and services that are already close to full cost recovery can potentially bring a Department’s overall cost recovery level higher. Often, these minimal increases can provide necessary revenue to counterbalance fees which are unable to be increased.

The City should consider increasing fees for permits for which services are rarely engaged to full cost recovery. These services often require specific expertise and can involve more complex research and review due to their infrequent nature. As such, setting these fees at full cost recovery will ensure that when the permit or review is requested, the City is recovering the full cost of its services.
2 Phased Increases
Depending on current cost recovery levels some current fees may need to be increased significantly in order to comply with established or proposed cost recovery policies. Due to the type of permit or review, or the amount by which a fee needs to be increased, it may be best for the City to use a phased approach to reaching their cost recovery goals.

As an example, you may have a current fee of $200 with a full cost of $1,000, representing 20% cost recovery. If the current policy is 80% cost recovery, the current fee would need to increase by $600, bringing the fee to $800, in order to be in compliance. Assuming this particular service is something the City provides quite often, and affects various members of the community, an instant increase of $600 may not be feasible. Therefore, the City could take a phased approach, whereby it increases the fee annually over a set period until cost recovery is achieved.

Raising fees over a set period of time not only allows the City to monitor and control the impact to applicants, but also ensure that applicants have time to adjust to significant increases. Continuing with the example laid out above, the City could increase the fee by $150 for the next four years, spreading out the increase. Depending on the desired overall increase, and the impact to applicants, the City could choose to vary the number of years by which it chooses to increase fees. However, the project team recommends that the City not phase increases for periods greater than five years, as that is the maximum window for which a comprehensive fee assessment should be completed.

Annual Adjustments
Conducting a comprehensive analysis of fee-related services and costs annually would be quite cumbersome and costly. The general rule of thumb for comprehensive fee analyses is between three and five years. This allows for jurisdictions to ensure they 695
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account for organizational changes such as staffing levels and merit increases, as well as process efficiencies, code or rule changes, or technology improvements.

The City of Cupertino already utilizes an annual update factor, that is based on the Consumer Price Index (CPI). This practice should continue to ensure that the City continues to achieve its expected cost recovery goals.

Policies and Procedures
This study has identified areas where the City is under-collecting the cost associated with providing services. This known funding gap is therefore being subsidized by other City revenue sources. Development of cost recovery policies and procedures will serve to ensure that current and future decision makers understand how and why fees were determined and set, as well as provide a road map for ensuring consistency when moving forward. The following subsections outline typical cost recovery ranges and discuss the benefits associated with developing cost recovery goals and procedures for achieving and increasing cost recovery.
1 Typical Cost Recovery
The Matrix Consulting Group has extensive experience in analyzing local government operations across the United States and has calculated typical cost recovery ranges. The following table outlines these cost recovery ranges by major service area.

Table 25: Typical Cost Recovery Ranges by Major Service Area Service Areas
Typical Cost
Recovery Ranges
Building 80-100%
Planning 50-80%
Public Works 70-100%
Information presented in the table above is based on the Matrix Consulting Group’s experience in analyzing local governments’ operations across the United States and within California and reflects typical cost recovery ranges observed by local adopting authorities. The following graph depicts how Cupertino compares to industry cost recovery range standards.
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Public Works and Building fall within the typical cost recovery ranges, while Planning at 81% is just above the typical cost recovery range.
2 Development of Cost Recovery Policies and Procedures
The City should review the current cost recovery levels and adopt a formal policy regarding cost recovery. This policy can be general in nature and can apply broadly to the City as a whole, or to each department and division specifically. A department specific cost recovery policy would allow the City to better control the cost recovery associated with different types of services being provided and the community benefit received. 88%
81%
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30%
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70%
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90%
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Building Planning Public Works
Cost Recovery %
Current Revenue Cost Recovery vs. Typical Revenue Cost Recovery 697
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Appendix – Comparative Survey
As part of the Cost of Services (User Fee) Study for the City of Cupertino, the Matrix Consulting Group conducted a comparative survey of various fees citywide. The City identified five (5) California jurisdictions to be included in the comparative survey:

Milpitas, Mountain View, Palo Alto, Santa Clara, and Sunnyvale. The project team then reviewed public documents (i.e., agenda items, staff reports, budgets, fee schedules, and ordinances), and or contacted jurisdictions to get comparative information.

The following sections outline key factors to consider when reviewing the comparative survey, as well as graphical comparisons of current fees and total calculated costs for various permits issued or services provided.

Factors to Consider When Reviewing Comparative Survey Results While this report provides a reasonable estimate and understanding of the true costs of providing services, many jurisdictions also wish to consider the local “market rates” for services as a means for assessing what types of changes in fee levels their community can bear. A comparative survey does not provide adequate information regarding the relationship of a jurisdiction’s cost to its fees. The following points highlight various factors to consider when reviewing comparative survey results. • Economic Factors: Three important economic factors to consider when comparing fees across multiple jurisdictions are: population, budget, and workforce size. These factors can impact how and when fees are administered, as a jurisdiction with a smaller population may choose to not charge a fee, or a smaller workforce size may inhibit their ability to administer a fee. • Recency Factors: Recency is two-fold; when did a jurisdiction last update their fee schedule and when did they last undergo a comprehensive fee analysis. It is important to note that even though jurisdictions may have conducted fee studies, fees are not always adopted at full cost recovery. The comparative results only show the adopted fee for the surveyed jurisdiction, not necessarily the full cost associated with the comparable service.
• Cost Recovery Factors: Each jurisdiction and its fees are different, and many are not based on the actual cost of providing services as various policy decision may subsidize services.
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• Fee Variance Factors: The same “fee” with the same name may include different steps or sub-activities. In addition, jurisdictions provide varying levels of service and have varying levels of costs associated with providing services such as staffing levels, salary levels, indirect overhead costs, etc.

In addition to the factors noted, market surveys can also run the risk of creating a confusing excess of data that will obscure rather than clarify policy issues. Because each jurisdiction is different, the Matrix Consulting Group recommends that the information contained in the market comparison of fees be used as supporting information, rather than a tool for establishing an acceptable price point for services.

The following two subsections provide contextual information regarding the jurisdictions included in the comparative survey.
1 Economic Factors
To provide additional context to the comparative survey information, the project team collected economic factors for the jurisdictions included. The following tables rank each jurisdiction from smallest to largest based on population, budget, and FTE.

Table 26: Ranking of Jurisdictions by Population
Jurisdiction Population7
Cupertino 60,381
Palo Alto 66,680
Milpitas 79,066
Mountain View 81,516
Santa Clara 127,151
Sunnyvale 152,258
Table 27: Ranking of Jurisdictions by Citywide Total Budget8 Jurisdiction FY24 Budget
Cupertino $121,765,857
Milpitas $231,719,202
Sunnyvale $308,422,779
Mountain View $477,721,195
Palo Alto $965,945,000
Santa Clara $11,224,306,187
7 The population values used are from the 2021US Census. 8 To ensure appropriate comparisons, full operating budget (all funds) has been used for all jurisdictions. 699
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Table 28: Ranking of Jurisdictions by FTE
Jurisdiction FY24 FTE
Cupertino 212
Milpitas 455
Mountain View 698
Sunnyvale 936
Palo Alto 1,018
Santa Clara 22,205
When compared to the surveyed jurisdictions the City of Cupertino ranks the lowest in terms of budget, staffing, and population. Milpitas, Sunnyvale, and Mountain View tend to be in the bottom middle, while Santa Clara tends to be the highest in most categories. 2 Recency Factor
While the previous comparative information provides some perspective when comparing the City of Cupertino’s population, budget, and staffing with surveyed jurisdictions, other key factors to consider are when a jurisdiction’s fee schedule was last updated and when the last comprehensive analysis was completed. The following tables detail when each surveyed jurisdiction last updated their fee schedule and last conducted a fee study.

Table 29: Last Fee Schedule Updated
Jurisdiction Response
Milpitas 2023
Mountain View 2023
Palo Alto 2023
Santa Clara 2023
Sunnyvale 2023
Table 30: Last Fee Study Conducted
Jurisdiction Response
Sunnyvale 2010
Palo Alto 2013
Mountain View 2018
Milpitas 2019
Santa Clara 2022
All of the surveyed jurisdictions have published new fees within the past year; however, of those surveyed only Santa Clara has conducted a fee study in the last five years.

It is important to note that even though jurisdictions may have conducted fee studies, fees are not always adopted at full cost recovery. The following comparative analysis will only show the adopted fees for the surveyed jurisdictions, not necessarily the full cost associated with the comparable service.
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Comparative Survey Results
As part of this study, the project team conducted a survey of how the Cupertino’s current user fees and calculated full cost compare to other identified jurisdictions. The following subsections summarize the analysis.
1 Massage Establishment - New
The current fee for a new Massage Establishment permit is $113 per permit. Through this study, the project team calculated the full cost of this permit to be $180. The following graph compares Cupertino’s current fee and calculated full cost to those of the surrounding jurisdictions.

The current fee and calculated full cost are well below the jurisdictional average of $795.

Cupertino’s current fee is closest to Mountain View’s fee at $204. Sunnyvale ($1,522) and Milpitas ($1,000) both charge fees above the jurisdictional average. 2 Minor Encroachment Permit (Local Street)
The current fee for a 150-foot Minor Encroachment permit of a local street valued at $15,000 is $647 per permit. Through this study, the project team calculated the full cost of this permit to be $602. The following graph compares Cupertino’s current fee and calculated full cost to those of the surrounding jurisdictions. $0
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The current fee and calculated full cost are well below the jurisdictional average of $1,158. Cupertino’s current fee is closest to Sunnyvale’s fee at $817. Santa Clara charges the highest fee at $1,647.
3 Lot Line Adjustment
The current fee for a Lot Line Adjustment of four lots is $4,069 per permit. Through this study, the project team calculated the full cost of this permit to be $4,173. The following graph compares Cupertino’s current fee and calculated full cost to those of the surrounding jurisdictions.

The current fee and calculated full cost are slightly above the jurisdictional average of $3,628. Cupertino’s current fee is closest to Milpitas’ fee at $3,500. Palo Alto doesn’t have a specific fee for lot line adjustment, however, for 15 hours of plan check and inspection (which is the amount of time used to calculate Cupertino’s full cost) Palo Alto charges $8,415.
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4 Review of Public / Private Improvement Plans
The current fee for a Review of Public / Private Improvement plans for a residential project valued at $10,000 is $4,947 per permit. Through this study, the project team calculated the full cost of this permit to be $5,598. The following graph compares Cupertino’s current fee and calculated full cost to those of the surrounding jurisdictions.

The current fee and calculated full cost are slightly above the jurisdictional average of $4,239. Sunnyvale ($6,453) and Milpitas ($11,084) are the only comparable jurisdictions which charge more than the jurisdictional average.
5 Review of Public / Private Improvement Plans
The current fee for a Review of Public / Private Improvement plans for a commercial project valued at $50,000 is $9,254 per permit. Through this study, the project team calculated the full cost of this permit to be $10,621. The following graph compares Cupertino’s current fee and calculated full cost to those of the surrounding jurisdictions. $0
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The current fee and calculated full cost are slightly above the jurisdictional average of $10,340. Sunnyvale ($22,627) and Milpitas ($11,084) are the only comparable jurisdictions which charge more than the jurisdictional average. 6 Parcel Map
The current fee for a Parcel Map of four lots is $8,170 per permit. Through this study, the project team calculated the full cost of this permit to be $6,885. The following graph compares Cupertino’s current fee and calculated full cost to those of the surrounding jurisdictions.

The current fee and calculated full cost are below the jurisdictional average of $8,370.

Cupertino’s current fee is closest to Santa Clara’s fee at $8,361, while Cupertino’s calculated full cost is closest to Sunnyvale’s fee at $6,995. At $14,255, Milpitas charges the highest fee.
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7 Zoning Map Amendment
The current fee for 40 hours of Zoning Map Amendment is $13,280. Through this study, the project team calculated the full cost of this service to be $11,467. The following graph compares Cupertino’s current fee and calculated full cost to those of the surrounding jurisdictions.

The current and full cost is below the jurisdictional average of $14,693. Milpitas ($20,000) and Palo Alto ($10,976) both charge this fee as a deposit. Of the comparable jurisdictions Santa Clara charges the most for this service at $26,550. 8 Temporary Use Permit
The current fee for a Temporary Use Permit is $4,639 per permit. Through this study, the project team calculated the full cost of this permit to be $5,030. The following graph compares Cupertino’s current fee and calculated full cost to those of the surrounding jurisdictions.
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The current fee and calculated full cost are well above the jurisdictional average of $1,927. At $6,288, Santa Clara charges the highest fee and the closets to Cupertino’s current fee. All other jurisdictions charge below the average. 9 Tree Removal Permit – No Arborist Review
The current fee for a single Tree Removal Permit without arborist review is $328 per permit. Through this study, the project team calculated the full cost of this permit to be $1,260. The following graph compares Cupertino’s current fee and calculated full cost to those of the surrounding jurisdictions.

The current fee is below the jurisdictional average of $490, while the calculated full cost is well above the average. Cupertino’s current fee is closest to what Sunnyvale charges at $358. It should be noted that these permits are often subsidized to mitigate impacts to the community.
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10 Appeal – Planning Commission
The current fee for an Appeal to the Planning Commission is $379 per appeal. Through this study, the project team calculated the full cost of this type of appeal to be $19,006.

The following graph compares Cupertino’s current fee and calculated full cost to those of the surrounding jurisdictions.

The current fee is below the jurisdictional average of $880, while the calculated full cost is well above the average. Cupertino’s current fee is closest to what Sunnyvale charges at $238, while Palo Alto at $700 charges the closest to the jurisdictional average. Of the comparable jurisdictions, Santa Clara charges the highest fee at $10,428. There is a separate fee that they assess for appeals from non-applicant, which is significantly lower ($523). It should be noted that these permits are often subsidized to mitigate impacts to the community.
11 Zoning Verification Letter
The current fee for a Zoning Verification Letter is $555 per letter. Through this study, the project team calculated the full cost to be $577 per letter. The following graph compares Cupertino’s current fee and calculated full cost to those of the surrounding jurisdictions. $0
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The current fee and calculated full cost are above the jurisdictional average of $347.

Cupertino’s current fee is closest to what Santa Clara charges at $508. Palo Alto doesn’t have a specific fee for zoning verification letters, however, for 2 hours of staff time (which is the amount of time used to calculate Cupertino’s full cost) Palo Alto charges $495. 12 Temporary Occupancy
The current fee for a Temporary Occupancy permit is $487. Through this study, the project team calculated the full cost to be $511 per permit. The following graph compares Cupertino’s current fee and calculated full cost to those of the surrounding jurisdictions.

The current fee and calculated full cost are below the jurisdictional average of $738. At $606, Sunnyvale charges the closest to Cupertino’s current fee and full cost calculated.

Mountain View doesn’t have a specific fee for temporary occupancy, however, for 2 hours $0
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of staff time (which is the amount of time used to calculate Cupertino’s full cost) Mountain View’s fee would be $298.
13 Residential Bathroom Remodel
The current fee for a Residential Bathroom Remodel is $971. Through this study, the project team calculated the full cost to be $1,028. The following graph compares Cupertino’s current fee and calculated full cost to those of the surrounding jurisdictions.

The current fee and calculated full cost are well above the jurisdictional average of $585.

At $1,007, Milpitas charges the closest to Cupertino’s current fee and full cost calculated.

Rather than charging a flat fee, Mountain View ($606) and Sunnyvale ($603) charge their fees based on valuation.
14 Residential Reroof
The current fee for a Residential Reroof is $26 per 100 square feet, with a $500 maximum fee. Through this study, the project team calculated the full cost to be $25 per 100 square feet. The following graph compares Cupertino’s current fee and calculated full cost to those of the surrounding jurisdictions.
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The current fee and calculated full cost are in-line with the jurisdictional average of $493.

Santa Clara charges the most at $766 followed by Milpitas at $668. All jurisdictions, with the exception of Mountain View ($324) which charges based on valuation, charge residential reroofs as a flat fee.
15 Ground Sign
The current fee for a Ground Sign is $487. Through this study, the project team calculated the full cost to be $511. The following graph compares Cupertino’s current fee and calculated full cost to those of the surrounding jurisdictions.

The current fee and calculated full cost are well above the jurisdictional average of $284.

At $544, Mountain View charges the closest to Cupertino’s current fee and full cost calculated.
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16 Window Replacement
The current fee for a Window Replacement of five windows is $364. Through this study, the project team calculated the full cost to be $374. The following graph compares Cupertino’s current fee and calculated full cost to those of the surrounding jurisdictions.

The current fee and calculated full cost are in alignment with the jurisdictional average of $332. Milpitas charges the most at $893. Unlike Cupertino, Sunnyvale ($140), Santa Clara ($134), and Mountain View ($107) all charge their fees based on valuation. 17 A-Occupancy New Construction Plan Check & Inspection – 5,000 Square Feet The current fee for a 5,000 square foot A-Occupancy new construction plan check and inspection is $17,950. Through this study, the project team calculated the full cost to be $15,599. The following graph compares Cupertino’s current fee and calculated full cost to those of the surrounding jurisdictions.
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The current fee and calculated full cost are below the jurisdictional average of $19,811.

Santa Clara ($35,500) and Palo Alto ($30,800) charge the highest fees and are the only jurisdictions which charge above the average.
18 B-Occupancy TI Plan Check & Inspection – 15,000 Square Feet The current fee for a 15,000 square foot B-Occupancy tenant improvement plan check and inspection is $17,577. Through this study, the project team calculated the full cost to be $18,539. The following graph compares Cupertino’s current fee and calculated full cost to those of the surrounding jurisdictions.
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A Occupancy New Construction Plan Check & Inspeciton - 5,000 Sq. Ft. Valued at $1 Million $0
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The current fee and calculated full cost are significantly below the jurisdictional average of $32,950. Palo Alto at $77,000 charge the highest fee and is the only jurisdictions which charge above the average.
19 R2 Occupancy New Construction Plan Check & Inspection – 16,000 Square Feet The current fee for a 16,000 square foot R2 Occupancy new construction plan check and inspection is $17,577. Through this study, the project team calculated the full cost to be $18,539. The following graph compares Cupertino’s current fee and calculated full cost to those of the surrounding jurisdictions.

The current fee and calculated full cost are significantly below the jurisdictional average of $54,405. Palo Alto ($107,800) and Santa Clara ($82,688) charge the highest fees and are the only jurisdictions which charge above the average.

Results Summary
Overall, the City of Cupertino’s current fees are on the lower end of fees being surveyed and, in most cases, the full cost helps bring the City more in alignment with other jurisdictions. It is important to note that the results of this survey only show the fees adopted by council, not the cost recovery policy decisions for departments or a jurisdiction. As such, the results of this survey should be used as a secondary decisionmaking tool. $0
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CITY OF CUPERTINO
Agenda Item
23-12668 Agenda Date: 2/6/2024
Agenda #: 13.

Subject: Councilmember Reports
CITY OF CUPERTINO Page 1 of 1 Printed on 1/31/2024
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1 CITY COUNCIL ACTIVITY REPORT
Meeting: February 6, 2024
Reporting Councilmember: Vice Mayor J.R. Fruen
Report Activity Dates: 1/9/24 to 1/30/24
Event Date, Title, and Description:

Event 1. January 11, 2024 – Cupertino Library Foundation Dinner – Together with Councilmembers Moore and Wei, I attended the annual dinner of the Cupertino Library Foundation to celebrate their year of achievements and installation of new board members.

This dinner featured a change in leadership as Kiran Varshneya stepped down after years as president of the board. I filled in for Mayor Mohan to recognize Ms. Varshneya with a certificate from the city commending her for her service to the Foundation and the Cupertino community.

Event 2. January 12, 2024 – Preparation Briefing on Proposed Service Level Reductions – I received a briefing from staff on the study session item regarding proposed service level reductions slated for the January 17, 2024, council meeting. The session offered the opportunity to raise questions and clarify the content of the presentation.

Event 3. January 16, 2024 – UC Berkeley Terner Center Webinar: “Making it Pencil - The Math Behind Housing Development.” This webinar walked through the high-level decisions that go into new market-rate real estate development, using the Terner Center’s prototype pro formas.

A panel of expert practitioners offered insights into how these financial realities and market conditions impact development in the state as well as potential policy responses. The discussion was illuminating and highlighted the full range of challenges to delivering housing even once entitled.

Event 4. January 18, 2024 – Cities Association of Santa Clara County Legislative Action Committee Meeting – I attended this meeting in my capacity as Cupertino’s representative on 715
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2 the Committee. We received an update on upcoming legislation that will affect cities in the coming year with a special focus on the recently-released budget from the Governor’s office.

Event 5. January 24 – 26, 2024 – California League of Cities Mayors and Council Members Academy – Together with Mayor Mohan, and Councilmembers Moore and Wei, I attended this three-day educational seminar series in Monterey, California, to get up to speed on best practices in governance, land use entitlement, and city finance (among other topics). The academy also offered opportunities to meet and share experiences with councilmembers and city officials from across California. All-in-all, it was a useful and edifying experience.

Event 6. January, 26, 2024 – California League of Cities Peninsula Division Legislative Address – The Peninsula Division of the California League of Cities hosted a meet-and-greet with part of our local delegation to the Assembly and Senate, namely Assemblymembers Papan and Berman, and Senators Becker and Wahab. Each had the opportunity to offer their thoughts on legislation they either had introduced or were intending to introduce, and each answered questions from local electeds.
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1 CITY COUNCIL ACTIVITY REPORT
Meeting: February 6, 2024
Reporting Councilmember: Mayor Sheila Mohan
Report Activity Dates: 1/9/24 to 1/29/24
Event Date, Title, and Description:
1/12/24: Participated in a zoom call with League of Women Voters for the purpose of providing feedback on issues pertaining to Assembly District 26 and California’s 17th Congressional District for a forthcoming debate.
1/16/24: Visited the Bianchi Way property site where seven townhomes are proposed to be built. City staff assisted in addressing my concerns about parking, curb improvements and wheelchair accessibility.
1/16/24: Attended a meeting with office holders from the Cupertino Rotary at which sponsorship ideas and offers of support from the Rotary were proposed and acknowledged.
1/16/24: Conducted the first (in a long time) in-person Mayor’s Commissioner’s meeting at the Quinlan Center where each Commission made a presentation of the top three issues pertaining to them. For the commissioners to be made aware of the many city initiatives in progress was a valuable exercise and much appreciated by them.
1/17/24: Attended the Chamber of Commerce Installation of the Board of Directors, and made a few remarks emphasizing the value of the City-Chamber partnership.
1/18/24: Attended a zoom interview with students from Harvard University who had questions about how the City uses objective data in its operations and decision-making.
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2 1/18/24: Attended a meeting with the Sand Hill property team at to be updated on progress at the The Rise. Expectations are that construction will begin in the fall of 2024. 2024 was described as a ‘turning point” year. 1/18/24: As the new Director on the Board of the California Cities of Santa Clara County, I attended their first meeting for 2024. Sheriff Bob Johnson, the invited speaker, spoke about public safety initiatives at the Sheriff’s office. A roundtable discussion followed with each city representative offering recent. highlights in their city.
1/19/24: Participated in a zoom discussion with Silicon Valley Clean Energy about priorities for the City, and how SVCE can assist in electrification of homes and in the permitting process.
1/20/24: Attended the celebration of India’s Republic Day at the India Community Center in Milpitas. The event featured dances, music and food, and was well attended by local elected officials.
1/21/24 Along with Councilmember Hung Wei, attended the Ram Janmabhoomi Temple Inauguration in San Jose. This event coincided with the actual installation in Ayodhya, India, the historical birthplace of Lord Rama. Several elected officials, including mayors from Sunnyvale, Saratoga and Milpitas attended the celebration.
1/22/24: Had a meeting with De Anza College President, Lloyd Holmes where we discussed topics of mutual interest – parking, internships, housing, mental health services.
1/23/24: Attended the swearing in of new Vice Mayor of Sunnyvale, Murali Srinivasan at the Sunnyvale City Hall.
1/24/24 to 1/26/24: Attended the Mayors and Council Members Academy hosted by the League of California Cities. Several informational and interactive workshops were featured: Developing an effective City Council and City Manager Team; Legal Powers of Elected Officials; Policy Role in Land Use Planning; and Financial Responsibilities of a City Council. Vice Mayor Fruen, Councilmember Wei and Councilmember Moore also attended.
1/27/24: Attended a Gala event at the War Memorial in San Francisco hosted by India’s Consul-General to celebrate India’s 75th Republic Day. I was asked to 718
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3 speak about the importance of democracy, diversity and dignity, and the common values that bind India and the United States of America. I also spoke about Cupertino’s diverse population and the many contributions of immigrants. 1/28/24: Along with Councilmember Hung Wei, I attended a theatrical presentation titled “The Chair at Columbia University” about the history of Chinese immigration and the struggles faced by the Chinese community. On behalf of the City, I presented a Proclamation recognizing the value of the Maple Silicon Valley Drama group which produced the play.
1/29/24: At a special meeting of the City Council, we interviewed applicants for openings in various City Commissions and committees. This was the first day in a two-day interview process.
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1 CITY COUNCIL ACTIVITY REPORT
Meeting: February 6, 2024
Reporting Councilmember: Councilmember Hung Wei
Report Activity Dates: 1/8/24 to 1/29/24
Event Date, Title, and Description:

Event 1. Monday January 8, 2024 @ 5:30pm, Palo Alto City Council Re-Organization Meeting Attended Palo Alto City Council Re-Organization Meeting, congratulated newly elected Mayor Greer Stone, and networked with fellow City Councilmembers from Sunnyvale, Mountain View, Saratoga, Los Altos, Los Altos Hills, and other community members.

Event 2. Tuesday January 9, 2024 @ 10:00am, ZOOM Chat with San Jose Spotlight reporter Annalise Freimarck
ZOOM chat with Annalise Freimarck who is the newly appointed reporter from San Jose Spotlight covering news in Cupertino.

Event 3. Wednesday January 10, 2024 @ 2:30pm, ZOOM meeting with Silicon Valley Clean Energy CEO and staff
ZOOM met with Silicon Valley Clean Energy CEO and staff to go over Agenda items for the upcoming Board of Directors meeting as an Alternate.

Event 4. Wednesday January 10, 2024 @ 7:00am, Silicon Valley Clean Energy (SVCE) Board of Directors Meeting
Attended SVCE Board of Directors Meeting at Cupertino Community Hall as an Alternate, voted on 2024 Chair and Vice Chair, reviewed information and voted per Agenda items, 720
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2 including elected New Chair and Vice Chair for 2024, allocated $3.45M to expand existing decarbonization programs.

Event 5. Thursday January 11, 2024 @ 2:15pm, meeting with Jenny Kuo from Taipei Economic and Culture Office (TECO) San Francisco Office @ Cupertino City Hall Met with Jenny Kuo from TECO San Francisco Office, received information and invitation from Taiwan, Republic of China for Mayor, Vice Mayor, Councilmembers, and City staff to attend an Economic Development Summit in Taipei and Kaohsiung.

Event 6. Friday January 12, 2024 @ 11:00am, Special City Council Meeting “Refresher on Policies and Procedures” @ Cupertino Library
Cupertino City Council received informational presentations from City Manager, City Attorney, Assistant City Manager, and staff to refresh on policies and procedures on governance, staff support, IT logistics, and more.

Event 7. Friday January 12, 2024 @ 2:30pm, Prep Session with staff on potential service level reductions for future budget planning
Attended a Prep Session with staff on the upcoming Agenda item re: Potential Service Level Reductions with Q&A.

Event 8. Wednesday January 17, 2024 @ 3:00pm, Chamber Board Installation @ Cupertino Chamber Office
Attended the 2024 Chamber Board Installation at Cupertino Chamber of Commerce Office, congratulated new and seasoned Chamber Board Members and newly elected Chamber Board President.

Event 9. Friday January 19, 2024 @ 8:30am, Santa Clara County Superintendent of Schools “Early Care & Education Policy” Summit @ Santa Clara County Board of Education Office Attended the Early Care & Education Policy Summit with school members and school staff for updates on early childhood education policies and practices.

Event 10. Sunday January 20, 2024 @ 11:00am, Ram Janmabhoomi Temple “Why It Matter Attended the celebration of the restoration of Ram Janmabhoomi Temple and toured exhibits of artwork from children and youths.
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3 Event 11. Monday January 22, 2024 @ 5:00pm Cupertino Distinguished Artist Awards at Cupertino Community Hall
Attended the Cupertino Distinguished Artist Awards hosted by the Cupertino Art and Culture Commission, congratulated winners from various categories ranging from youths to adults.

Event 12. Wednesday January 24, 2024 to Friday January 26, 2024, Mayors and Councilmembers Academy hosted by the League of California Cities Association in Monterey Attended a 3-day Conference with Mayor Mohan, Vice Mayor Fruen, Councilmember Moore, and Assistant City Manager Morely, learning a wide range of topics from Developing Effective City Council and City Manager Team, Legal Powers and Obligations, Policy Role in Land Use Planning, Effective Advocacy, Social Media/Digital Communications & Civic Engagement, Financial Responsibilities and City Revenue Workshop, and networked with fellow City Councilmembers.

Event 13. Friday January 26, 2024 @ 5:30pm, Bay Area Legislators Address hosted by Cal Cities Peninsula Division @ HP, Inc in Palo Alto
Attend the Legislators Address with Panelists State Senator Josh Becker, State Senator Aisha Wahab, State Assemblymember Marc Berman, and State Assemblymember Diane Papan.

Event 14. Sunday 1/28, 2024 @ 3:00pm, A Historic Chinese Immigrant Story Drama @ De Anza College
Attended a Drama by Maple Silicon Valley Drama called “A Chair at Columbia University” depicting a historic Chinese immigrant story, and presented a Certificate of Appreciation to Maple Silicon Valley Drama on behalf Cupertino City with Mayor Mohan. 722
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CITY OF CUPERTINO
Agenda Item
24-12922 Agenda Date: 2/6/2024
Agenda #: 14.

Subject: Adjourn in memory of former Cupertino Mayor Philip Johnson CITY OF CUPERTINO Page 1 of 1 Printed on 1/31/2024
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Cupertino City CouncilFebruary 6, 2024

Cupertino City Council
February 6, 2024