Agenda packet, first session — East Palo Alto City Council, June 17, 2025 (part 2 of 2)

Low Priority Each $547
High Priority Each $547
Discharge Inspection:

Initial Inspection (3 Hours) Each $547
Each Additional Hour Hourly $182
343
Fee Name Unit New Proposed Fee
Monitoring, Sampling or Testing, Lab analysis, cost, and rental equipment charges Deposit Actual Cost Illicit Discharge Clean-Up in the Public Right-of-Way:

Initial Inspection (3 Hours) Each $547
Each Additional Hour Hourly $182
Vacant Property Inspections, Illegal Dumping, Encampments, etc. Per Inspection $319 Administrative Citation
Minor Discarge (inert substance) Each $116
Major Discharge (non-inert substance, per storm drain impact) Each $1,153 Other Services Not Listed Hourly $182
Stormwater Design Review
Single Family Each $729
Other:
2,500 to 10,000 square feet Each $364
10,001 square feet to 1 acre Each $547
1 acre to 5 acres Each $729
5+ acres Each $1,094
Water Efficiency Landscape Ordinance Plan Review
80% or more low-to-no water use Per Acre $1,459
80% or less low-to-no water use Per Acre $1,459
Solid Waste Enclosure Design Review
Less than 1 acre or low concern projects Each $364
1 acre or high concern projects Each $729
Misc. Fees
Each Additional Plan Review after first three reviews Hourly $182 Environmental Impact Studies (EIR) Each $912
Building
Building Permit and Plan Check
Building Plan Check - Single Family Residential
Base fee up to $5,000 Base $246.45
Base fee at $5,000 Base $246.45
Each additional $1,000 or fraction thereof Each additional $1,000 $30.81 Base fee at $25,000 Base $862.58
Each additional $1,000 or fraction thereof Each additional $1,000 $24.65 Base fee at $50,000 Base $1,478.70
Each additional $1,000 or fraction thereof Each additional $1,000 $49.29 Base fee at $100,000 Base $3,943.20
Each additional $1,000 or fraction thereof Each additional $1,000 $14.79 Base fee at $500,000 Base $9,858.00
Each additional $1,000 or fraction thereof Each additional $1,000 $7.39 Base fee at $1,000,000 Base $13,554.75
Each additional $1,000 or fraction thereof Each additional $1,000 $1.23 Base fee at $5,000,000 Base $18,483.75
Each additional $1,000 or fraction thereof Each additional $1,000 $2.46 Base fee at $10,000,000 Base $30,806.25
Each additional $1,000 or fraction thereof Each additional $1,000 $1.23 Building Permit/Inspection - Single Family Residential
Base fee up to $5,000 Base $796.45
344
Fee Name Unit New Proposed Fee
Base fee at $5,000 Base $796.45
Each additional $1,000 or fraction thereof Each additional $1,000 $59.73 Base fee at $25,000 Base $1,991.11
Each additional $1,000 or fraction thereof Each additional $1,000 $55.75 Base fee at $50,000 Base $3,384.90
Each additional $1,000 or fraction thereof Each additional $1,000 $51.77 Base fee at $100,000 Base $5,973.34
Each additional $1,000 or fraction thereof Each additional $1,000 $9.96 Base fee at $500,000 Base $9,955.57
Each additional $1,000 or fraction thereof Each additional $1,000 $9.96 Base fee at $1,000,000 Base $14,933.36
Each additional $1,000 or fraction thereof Each additional $1,000 $6.22 Base fee at $5,000,000 Base $39,822.30
Each additional $1,000 or fraction thereof Each additional $1,000 $3.98 Base fee at $10,000,000 Base $59,733.44
Each additional $1,000 or fraction thereof Each additional $1,000 $1.99 Building Plan Check - Commercial/Multi-Family/Industrial Base fee up to $5,000 Base $246.45
Base fee at $5,000 Base $246.45
Each additional $1,000 or fraction thereof Each add'l $1,000 $16.43 Base fee at $50,000 Base $985.80
Each additional $1,000 or fraction thereof Each add'l $1,000 $29.57 Base fee at $100,000 Base $2,464.50
Each additional $1,000 or fraction thereof Each add'l $1,000 $24.65 Base fee at $500,000 Base $12,322.50
Each additional $1,000 or fraction thereof Each add'l $1,000 $5.91 Base fee at $1,000,000 Base $15,279.90
Each additional $10,000 or fraction thereof Each add'l $10,000 $40.53 Base fee at $10,000,000 Base $51,754.50
Each additional $10,000 or fraction thereof Each add'l $10,000 $61.61 Base fee at $20,000,000 Base $113,367.00
Each additional $10,000 or fraction thereof Each add'l $10,000 $68.51 Base fee at $50,000,000 Base $318,906.30
Each additional $10,000 or fraction thereof Each add'l $10,000 $59.44 Base fee at $100,000,000 Base $616,125.00
Each additional $10,000 or fraction thereof Each add'l $10,000 $9.24 Base fee at $500,000,000 Base $985,800.00
Each additional $10,000 or fraction thereof Each add'l $10,000 $4.62 Building Permit/Inspection - Commercial/Multi-Family/Industrial Base fee up to $5,000 Base $298.67
Base fee at $5,000 Base $298.67
Each additional $1,000 or fraction thereof Each add'l $1,000 $46.46 Base fee at $50,000 Base $2,389.34
Each additional $1,000 or fraction thereof Each add'l $1,000 $51.77 Base fee at $100,000 Base $4,977.79
Each additional $1,000 or fraction thereof Each add'l $1,000 $11.45 Base fee at $500,000 Base $9,557.35
345
Fee Name Unit New Proposed Fee
Each additional $1,000 or fraction thereof Each add'l $1,000 $10.75 Base fee at $1,000,000 Base $14,933.36
Each additional $10,000 or fraction thereof Each add'l $10,000 $98.45 Base fee at $10,000,000 Base $103,537.97
Each additional $10,000 or fraction thereof Each add'l $10,000 $103.54 Base fee at $20,000,000 Base $207,075.93
Each additional $10,000 or fraction thereof Each add'l $10,000 $69.03 Base fee at $50,000,000 Base $414,151.87
Each additional $10,000 or fraction thereof Each add'l $10,000 $124.25 Base fee at $100,000,000 Base $1,035,379.67
Each additional $10,000 or fraction thereof Each add'l $10,000 $25.88 Base fee at $500,000,000 Base $2,070,759.35
Each additional $10,000 or fraction thereof Each add'l $10,000 $12.94 Miscellaneous Fees - Flat Rate Permits
Demolition Minor Flat $406
Commercial Demoliton
Refer to
Valuation Table
ADU Building Permit Resource Center Fee Each $1,700
Single Family Dwelling Remodels (No Modifications to Walls):

Kitchen Remodel Flat $1,042
Bathroom Remodel Flat $843
Door/Window Replacements (up to 20 Windows):

Up to 4 Windows Flat $497
More than 4 and up to 20 Windows Flat $696
Greater than 20 Windows
Refer to
Valuation Table
Fences:

Over 7 ft - 64 l.f. Flat $398
Over 7 ft - Each additional 16 l.f. over 64 l.f. Each Addl. 16 l.f. $66 Non-Wood Fence CMU fence
Refer to
Valuation Table
Photovoltaic Systems (Solar Systems):

Solar - Residential Each $445
Solar - Commercial Each
Up to 50 kW Each $1,336
51kW - 250kW Each $3,071
250+kW Each $6,446
Property Research/Site Inspection for Business License Each $199 Re-roof: - Residential
Up to 10,000 sq. ft. (No structural modification) Flat $597 Structural or Non-structural greater than 10,000 sq. ft.

Refer to
Valuation Table
Electric Vehicle Charging Station (Residential)
Residential Flat $398
Commercial
Refer to
Valuation Table
346
Fee Name Unit New Proposed Fee
Mechanical, Plumbing, Electrical Permit Fees
Processing Fee - MEP % of Permit Fee 40%
MEP Inspections & Plan Check
Water Heaters and Residential Commodes Each $199
Residential/Simple Standalone MPE Permit: (fee includes up to 3 from the list below) Simple Mechanical Items:

Addition to Each heating appliance, refrigeration unit, cooling unit, absorption unit, or Each heating, cooling, absorption, or
evaporative cooling system. Each $199
HVAC change out - existing dwelling Each $199
Air-handling unit over 10,000 CFM Each $398
Evaporative cooler Each $398
Ventilation fan connected to a single duct Each $199
Hood and duct system Each $398
Duct systems Each $199
Miscellaneous mechanical (wall furnace, condensing units, gas outlet/gas test, etc.) Each $199 Other simple mechanical Each $199
Simple Electrical Items:

Receptacle, switch, and lighting outlets and fixtures
1-20 devices Each $398
Each Additional 20 Devices Each Add'l 20 Devices $199
Pole or platform-mounted lighting fixtures Each $199
Residential appliances
1-5 devices Each $199
Each Additional 5 Devices Each Add'l 5 Devices $199
Appliances not exceeding one horsepower (HP), kilowatt
(KW), or kilovolt-ampere (KVA), in rating Each $199
Busways Each $199
Trolley and plug-in-type busways - Each 100 feet or fractionthereof Each $199 Signs, outline lighting, and marquees Each $199
Signs, outline lighting, or marquees supplied from one branchcircuit Each $199 Services of 600 volts or less and not over 400 amperes inrating Each $199 Miscellaneous apparatus, conduits, and conductors Each $199 Residential swimming pools Each $298
Portable generators less than 10,000 W Each $199
Temporary power panel/service Each $199
Temporary power pole Each $199
Other simple electrical Each $199
Simple Plumbing Items:

Plumbing fixtures Per 3 Fixtures $199
Building sewer Each $398
Rainwater systems Each $199
Industrial waste pretreatment interceptor Each $398
Water piping system and/or water treating equipment Each $199 Repair or alteration of drainage or vent piping system Each $199 Lawn sprinkler systems Each $199
Backflow devices Each $199
Atmospheric-type vacuum breakers Each $199
347
Fee Name Unit New Proposed Fee
Gas test Each $199
Gas outlets
1-4 fixtures Each $199
Each Additional 4 Fixtures Each Add'l 4 Fixtures $199
Solar water systems Each $199
Other simple plumbing Each $199
Additional Plan Review / Inspection Services
Complex/Commercial Standalone MEP Permits
Based on
Valuation
Alternative Means and Methods Hourly $222
Extension Requests for Building Permits Hourly $184
Replacement of Job Card (Building Permit Card) Each Hourly $84 Deferred Submittals Hourly $238
Inspection Supplemental Fee (Projects that require more inspections than average, the Building Official may charge additional inspection fees) Hourly $196
Accessibility Hardship Exemption Hourly $227
Additional Plan Check required by changes, additions, or revisionsto plans Hourly $238 Plan Check for Planning Entitlement Projects Hourly $238 Appeals:

Appeal to Building Official Each $629
Appeal to City Council Each $1,049
Certificate of Occupancy / Temporary Certificate of Occupancy Hourly Each $204 Fire Damage Inspection Each $196
Inspections outside of normal business hours Hourly $234 Pre-Site Inspection / Re-inspection - SFD Hourly Each $196 Pre-Site Inspection / Re-inspection - Other than SFD Hourly Each $196 Records Research Per 30 Minutes $91
Reproduction of Plans Per Page $168
Written Interpretation of Building Code Hourly Each $205 Temporary Use Permit
Normal Business Hours Hourly Each $196
After Hours Hourly Each $230
Address Assignment Each $337
Surcharges
General Plan Maintenance Fee % of Building Permit 27.40% Ravenswood Business District (RBD) Specific Plan Maintenance Fee Per Sq. Ft. $0.26 Housing
Inclusionary Housing Agreement Recordation (Resale Restriction, Deed of Trust, Regulatory Agreement)1* Each $616
Below Market Rate (BMR) Fees
Monthly Monitoring Fee (Contracted Out)2 Per Unit $126
Sale or Resale (Contracted Out) % of Loan 3%
Compliance Fee3 Per Incident $411
Monthly Loan Servicing - Amortized Loan (Contracted Out) Per Unit Actual Cost Monthly Loan Servicing - Deferred Loan (Contracted Out) Per Unit Actual Cost Loan Set-Up (Contracted Out) Each Actual Cost
348
Fee Name Unit New Proposed Fee
Loan Foreclosure (Contracted Out) Each Actual Cost
Affordable Housing Compliance Plan (Not Recorded)
Application:

Application Process Each $532
Alternative Compliance Application Review
4 units or less Each $1,671
5 units or more Each $3,343
Application Modification / Amendment Each $266
Review of Household Occupancy Eligibility (Initial Lease-Up / Change of Occupancy)Per Unit $205 Review of Waiver, Adjustment or Reduction Request Per Unit $272 Rent Registry4
Residential Inspection Upon Change in Occupancy Per Unit $330 Annual Monitoring Compliance Fee - Just Cause Units Per Unit $53 Annual Monitoring Compliance Fee - Fully Exempt Units Per Unit $37 $0
1 100% Affordable Housing is exempt $0
2 Monthly fee for the term of affordability for units of affordable housing development agreements starting 7/1/2025 $0 3 Per non-compliance incident $0
4 Any Housing not under rent stablization ordinance $0
*County Fees may apply $0
Rent Stablizations*
Annual Registration Per Year Per Unit $369
Cloud-Storage Per Unit Registered $20
Ellis Act Withdrawn Property Administrative Fee Per Unit Application $309 Late Processing Fee:

Failure to File before Jan. 31st Each $25
Failure to Submit Statement Withing 30 Days After Receipt of the Notice Each $50 Appeal to the Board:

Filing of Appeal Base $1,175
Each Additional Unit Each Addl Unit $587
Landlord Petition:

First Installment
First Unit Base $83
Each Additional Unit in the Same Building Each Addl Unit $41 Second Installment
First Unit Base $55
Each Additional Unit in the Same Building Each Addl Unit $27 Tenant Petition:

First Installment
First Unit Base $35
Each Additional Unit in the Same Building Each Addl Unit $17 Second Installment
First Unit Base $23
Each Additional Unit in the Same Building Each Addl Unit $11 $0
*All Rent Stabilization Fees are subject to RSP Board approval in October 2025 $0 Police
349
Fee Name Unit New Proposed Fee
Fingerprinting (Livescan) Each $170
Vehicle Release:

During Regular Business Hours Each $49
During Nights or Weekends or Holidays Each $193
Tow Company Cost Each Actual Cost
Repossession - Verification Fee Each $15
Proof of Correction Citation - Sign-off Each $25
Clearance Letter Each $127
Permit Review - Private Security Company - CSO Review:

CSO Review Per Hour Each $137
Executive Review Per Hour Each $250
False Alarm Response - (charge is per response after first two responses within a single calendar year) Per Officer $65 Loud Party Response
Per Minute / Per
Officer / Per
Dispatcher Actual Cost
Assistance to Planning Division Security Plan Review for New Business:

CSO Review Per Hour Each $137
Executive Review Per Hour Each $250
Redaction Services - Body Worn Camera Video (Contractor):

City Processing Per Hour Each $186
Consultant Cost Each Actual Cost
Officer Support of City Special Events:

Officer Hourly - Per Officer $223
Sgt Hourly - Per Officer $255
Captain Hourly - Per Officer $250
Community Service Officer Hourly - Per Officer $137
Community Services
Special Event Permit - Application Processing
Community Event Category 2 Events Each $500
Parade/Street Closure Category 3 Events Each $500
Police - Alcohol Distribution Per Event $61
Special Event Permit - On-Site Event Support
Community Services
Business Hours Hourly $106
After Business Hours Hourly $112
Overtime / Holiday Rate Hourly $119
Security Guard Hourly $65
Building Facility Rental Fees
Residents of East Palo Alto
Community Room (at City Hall)
Non Peak Day Rental (Mon-Fri) Hourly $47
Peak Day Rental (Sat-Sun) Hourly $59
Cooley Landing Education Center
Non Peak Day Rental (Mon-Fri) Hourly $84
Peak Day Rental (Sat-Sun) Hourly $105
YMCA City Room
Non Peak Day Rental (Mon-Fri) Hourly $32
350
Fee Name Unit New Proposed Fee
Peak Day Rental (Sat-Sun) Hourly $40
Non-Residents of East Palo Alto
Community Room (at City Hall)
Non Peak Day Rental (Mon-Fri) Hourly $118
Peak Day Rental (Sat-Sun) Hourly $118
Cooley Landing
Non Peak Day Rental (Mon-Fri) Hourly $209
Peak Day Rental (Sat-Sun) Hourly $209
YMCA City Room
Non Peak Day Rental (Mon-Fri) Hourly $80
Peak Day Rental (Sat-Sun) Hourly $80
Non-Profit
Community Room (at City Hall)
Non Peak Day Rental (Mon-Fri) Hourly $30
Peak Day Rental (Sat-Sun) Hourly $30
Cooley Landing
Non Peak Day Rental (Mon-Fri) Hourly $52
Peak Day Rental (Sat-Sun) Hourly $52
YMCA City Room
Non Peak Day Rental (Mon-Fri) Hourly $20
Peak Day Rental (Sat-Sun) Hourly $20
Park Facility Rental Fees
All Locations - rental of park, pavilion, or barbeque areas for special events Hourly $50 Equipment Rentals
Community Room
Projector Each $15
Table Covers Per Table Per Day $10
City Room
Television Each $20
Cooley Landing
Projector Each $15
Table Covers Per Table Per Day $10
East Palo Alto Sanitary District
Plan Check
Additional Plan Review Per Hour $236
Plan Check - New
House Each $708
ADU (Detahced) Each $708
MFR Each $944
COM Each $944
IND Each $944
Plan Check - Remodeling / Existing
SFR Each $472
ADU Each $472
MFR Each $472
COM Each $472
IND Each $472
351
Fee Name Unit New Proposed Fee
Inspections
Lateral Each $992
Additional Inspections Per Hour $496
Permit Application (T1, T2, T3)
SFR (T1) Each $149
ADU (T1) Each $149
MFR (T2) Each $149
COM (T3) Each $149
IND (T3) Each $149
Main Line Extension
Main Line Extension Permit Per Hour $236
352
City of East Palo Alto
Development Impact Fees
Update: effective May 5, 2025
Fee
No.

Fee Name
Unit / Data Input
Required Notes Current Fee
Adopted Fee
(effecitve May
5, 2025)
Development Impact Fees
1 Parks and Trails
ADU (new livable area above 750
sf) Square Foot $1,653/DU $10.57
Single-Family Square Foot $4,133/DU $10.57
Townhouse Square Foot $4,133/DU $10.57
Multi-Family Housing (Rental) Square Foot $2,847/DU $14.89 Office/Research & Development Square Foot $1.15 $2.25
Industrial Square Foot $0.46 $0.90
Retail Square Foot $0.77 $1.50
Other Non-Residential Peak Service Population
(per person) $918.00 $901.00
2 Public Facilities
ADU (new livable area above 750
sf) Square Foot $2,899/DU $8.49
Single-Family Square Foot $7,248/DU $8.49
Townhouse Square Foot $7,248/DU $8.49
Multi-Family Housing Square Foot $4,993/DU $11.80
Office/Research & Development Square Foot $2.01 $1.81
Industrial Square Foot $0.81 $0.72
Retail Square Foot $1.34 $1.21
Other Non-Residential Peak Service Population
(per person) $1,611.00 $724.00
3 Storm Drainage
ADU within RBD (area above 750 sf) Impervious acre (1) $1,936/DU $332,825.00 ADU within RBD (area above 750 sf) Impervious acre (1) $1,120/DU $127,390.00 All Land Uses within RBD Impervious acre [1] $121,000.00 $332,825.00 All Land Uses outside RBD Impervious acre [1] $70,000.00 $127,390.00 4 (1)
ADU (new livable area above 750
sf) Square Foot $943DU $0.58
Single-Family Square Foot $2,358/DU $0.58
Townhouse Square Foot $2,358/DU $0.58
Multi-Family Housing Square Foot $1,775/DU $0.64
Office/Research & Development Square Foot $7.33 $1.28
Industrial Square Foot $4.77 $0.80
Retail Square Foot $7.33 $1.28
Other Non-Residential PM Peak Hour Vehicle Trips
(per trip) $6,898.00 $1,658.00
5 RBD Transportation (applies to projects within RBD only) (1) Citywide Transportation (applies to all projects outside and within RBD)
353
City of East Palo Alto
Development Impact Fees
Update: effective May 5, 2025
ADU (new livable area above 750
sf) Square Foot $943DU $2.14
Single-Family Square Foot $2,358/DU $2.14
Townhouse Square Foot $2,358/DU $2.14
Multi-Family Housing Square Foot $1,775/DU $2.40
Office/Research & Development Square Foot $7.33 $4.75
Industrial Square Foot $4.77 $2.96
Retail Square Foot $7.33 $4.75
Other Non-Residential PM Peak Hour Vehicle Trips
(per trip) $6,898.00 $7,828.00
6 Water Capacity
Within RBD: (1)
ADU (new livable area above 750
sf) Square Foot $5,014/DU $2.72
Single-Family Square Foot $8,147/DU $2.72
Townhouse Square Foot $8,147/DU $2.72
Multi-Family Housing Square Foot $5,014/DU $3.27
Non-Residential Meter Size - 3/4" $11,907.00 $6,749.00
Non-Residential Meter Size - 1" $19,845.00 $11,242.00
Non-Residential Meter Size - 1.5" $39,691.00 $22,502.00 Non-Residential Meter Size - 2" $63,505.00 $36,000.00
Non-Residential Meter Size - 3" $31.33 $67,488.00
Non-Residential Meter Size - 4" $31.33 $112,474.00
Non-Residential Meter Size > 4",
Gallons Per Day $31.33 $17.76
Outside RBD: (1)
ADU (new livable area above 750
sf) Square Foot $5,014/DU $4.52
Single-Family Square Foot $8,147/DU $4.52
Townhouse Square Foot $8,147/DU $4.52
Multi-Family Housing Square Foot $5,014/DU $5.45
Non-Residential Meter Size - 3/4" $11,907.00 $11,237.00 Non-Residential Meter Size - 1" $19,845.00 $18,718.00
Non-Residential Meter Size - 1.5" $39,691.00 $37,465.00 Non-Residential Meter Size - 2" $63,505.00 $59,938.00
Non-Residential Meter Size - 3" $31.33 $112,366.00
Non-Residential Meter Size - 4" $31.33 $187,267.00
Non-Residential Meter Size > 4",
Gallons Per Day $31.33 $29.57
[1] RBD - Ravinswood Business District/4 Corners Specific Plan Area 354

EAST PALO ALTO, CA

FULL COST ALLOCATION PLAN
APRIL 2025
FY24-25 Budgeted Expenditures
355

TABLE OF CONTENTS
Page Number

1. EXECUTIVE SUMMARY 1

2. READING THE PLAN 4

3. ORGANIZATIONAL CHART 6

4. SUMMARY OF RESULTING OVERHEAD ALLOCATIONS 8

5. SUMMARY OF FUNCTIONS AND ALLOCATION BASES 21

6. CENTRAL SERVICES DEPARTMENTS (PROVIDERS) 24

7. GRANTEE DEPARTMENTS (RECEIVERS) 26

8. COST ALLOCATION PLAN 29

8.1 -- Building Use 30
COSTS TO BE ALLOCATED 32
EXPENSE DETAIL 33

ALLOCATION DETAIL
Permit Center 34
Senior Center 35
ALLOCATION SUMMARY 36
356
Page Number

8.2 110-City Council-10101 City Council 37
COSTS TO BE ALLOCATED 39
EXPENSE DETAIL 40

ALLOCATION DETAIL
Citywide Support 41
ALLOCATION SUMMARY 42

8.3 110-City Manager-11111 City Manager - Administration 43 COSTS TO BE ALLOCATED 45
EXPENSE DETAIL 46

ALLOCATION DETAIL
Managerial Support 47
Program Support 48
Policy Support 50
Sanitation District 51
ALLOCATION SUMMARY 52

8.4 110-City Clerk-11112 Clerk Services 54
COSTS TO BE ALLOCATED 56
EXPENSE DETAIL 57

ALLOCATION DETAIL
Council Support 58
Public Records & Records Management 59
Boards, Commissions, and Committees 60
Public Information & Communications 61
ALLOCATION SUMMARY 62

8.5 110-City Manager-11113 Human Resource 63
COSTS TO BE ALLOCATED 65
EXPENSE DETAIL 66

ALLOCATION DETAIL
Employee Support 67
ALLOCATION SUMMARY 68
357
Page Number

8.6 110-City Attorney-12121 City Attorney 69
COSTS TO BE ALLOCATED 71
EXPENSE DETAIL 72

ALLOCATION DETAIL
Legal Advice 73
Council and Board Support 74
Contracts and Insurance 75
ALLOCATION SUMMARY 76

8.7 110-Finance-13131 Finance 77
COSTS TO BE ALLOCATED 79
EXPENSE DETAIL 80

ALLOCATION DETAIL
Accounting and Financial Reporting 81
Payroll 83
Budget 84
Treasury 86
EPASD Accounting 88
ALLOCATION SUMMARY 89

8.8 110-Public Works-21211 PW - Administration 93
COSTS TO BE ALLOCATED 95
EXPENSE DETAIL 96

ALLOCATION DETAIL
Management & Oversight 97
ALLOCATION SUMMARY 98

8.9 110-Public Works-21213 PW - Maintenance 99
COSTS TO BE ALLOCATED 101
EXPENSE DETAIL 102

ALLOCATION DETAIL
Facility Maintenance 103
ALLOCATION SUMMARY 104
358
Page Number

8.10 110-Non-Departmental-95951 Non-Departmental 105
COSTS TO BE ALLOCATED 107
EXPENSE DETAIL 108

ALLOCATION DETAIL
City Hall Leases 109
Citywide Support 110
ALLOCATION SUMMARY 111
359
The Matrix Consulting Group has prepared this Full Cost Allocation Plan (CAP) for the City of East Palo Alto, CA. The report, which follows, presents a summary of the comprehensive analysis undertaken to identify the appropriate distribution of Citywide administrative and support costs to all City operating departments and programs.

METHODOLOGY
The primary objective of a CAP is to spread costs from central support departments, generally called “Central Service Departments,” to those departments, cost centers, and/or funds that receive services in support of conducting their operations. In doing so, an organization can both better understand its full cost of providing specific services to the community and generate organizational awareness regarding indirect (overhead) costs associated with operations. This plan was compiled in accordance with Generally Accepted Accounting Principles and is based on many of the methods of indirect cost allocation defined by the federal Office of Management and Budget’s (OMB) Title 2 CFR 200.

These principles can be summarized in the following points:
• Necessary and reasonable: costs included for allocation should be necessary to the purpose of a department and the services it provides.

Expenditures should be in alignment with reasonable costs associated with services, not arbitrarily or intentionally inflated. • Determined by allocation “bases” that relate to benefit received: allocation metrics used to allocate costs should have a nexus to the service being provided and generally reflect associated service levels.

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

It should be noted that there are two types of cost allocation plans: Full Cost and OMB Compliant. A Full Cost Allocation Plan is generally concerned with determining indirect costs associated with non-general fund sources, as well as funds and departments that charge fees for service. For example, a Full Cost Allocation Plan could be used to justify transfers from non-general fund sources or included in a cost-ofservice study to account for indirect overhead. The second form of Cost Allocation Plan is known as an OMB Compliant Plan. An OMB Compliant Plan is generally concerned with the use of the resulting cost allocations to develop, submit, and secure approval for claims. For

EXECUTIVE SUMMARY
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 1 360
example, OMB Compliant allocations could be used to reimburse indirect costs associated with the administration of State and/or Federal grants. An OMB Compliant Plan is far more sensitive in terms of recovering administrative costs within the framework of the specific federal requirements outlined by OMB. This plan is a Full Cost Allocation Plan.

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

SUMMARY
In summary, key project details for the cost plan are as follows:
• Cost figures are based on fiscal year 2024-2025 budgeted expenditures • The allocation methodology is Full Cost, not OMB Title 2 CFR 200 Compliant • The results presented in this plan were derived using a double “step-down” allocation process FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 2 361
The following report provides a well-documented and defensible basis for the team’s indirect overhead costs, including the full detail regarding how cost centers were derived, the allocation bases used to allocate associated costs, and a summary schedule that illustrates the total indirect costs associated with Receiving departments and funds.

FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 3 362
The final documentation of a CAP can be hundreds of pages in length. The following provides a guide for navigating and reviewing the plan:
• Table of Contents: All summary and detail allocation schedules can be referenced here and appear in the same order as shown. • Summary of Overhead Allocations: Lists Central Service departments on one axis and Receiving departments on the other. Shows how much was allocated from each Central Service department to each Receiving department. Summarizes unallocated and direct billed entries and produces a grand total for each axis.
• Summary of Functions and Allocation Bases: Recaps the source and basis for each function of each Central Service department. For example, if the Building Maintenance function of the Facilities Management Department allocates by square footage, then the basis for the allocation of that function shown on this schedule would be square footage, and the source would potentially be blueprints of the building or square footage records.
• Central Service Departments: Lists all Central Service departments, including their fund, department, and/or division number, along with expenditure totals per department, as well as a subtotal of disallowed costs and a total of all expenditures being allocated through the plan.
• Grantee Departments: Lists all Receiving departments, including their fund, department, and/or division number. • Detail Reports: Each Central Service department in the plan has one set of reports. The reports show an aggregate picture of the department’s expenses, a function-by-function breakdown of the expenses, each function’s allocation, and an allocation summary. Each set of Detail Reports contains:
– Narrative: This is a summary of the Central Service department, including a brief description of the activities performed, the major functions and services provided, and how costs associated with each function are allocated to Receiving departments, or those departments and programs within the organization that benefit from services. – Costs to Be Allocated: This is a summary of the costs being allocated for the identified Central Service department. This worksheet shows the total expenditures for the Central Service department, along with the incoming allocations from all other Central Service departments.
– Departmental Expense Detail: This worksheet details the Central Service’s direct expenditures, provides a recap of the incoming expenses, and arrives at a total this department encumbers on each pass of allocations. This worksheet also adds in incoming allocations and breaks total costs down by function. It also demonstrates how the G&A (General and Administrative)

READING THE PLAN
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 4 363
column is reallocated and subtotals for each pass of the allocations. Here, unallocated functions are dropped from the Plan’s calculations.
– Allocation Detail: For each allocable function, this report shows the Receiving departments its costs are allocated to and the amount allocated per pass.
– Allocation Summary: This worksheet shows the total costs being allocated to Receiving departments by function.

The Summary of Overhead Allocations and the Summary of Functions and Allocation Bases are the optimal documents for beginning review of the Cost Allocation Plan. The Summary of Overhead Allocations provides a summary of results and “bottom-line” picture of the analysis.

The reviewer may then refer to the Detail Reports for more information on how allocations are derived and shown on the Summary of Overhead Allocations. The Summary of Functions and Allocation Bases provides a matrix detailing the allocation methodology applied to each Central Service department along with the source of the data.

FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 5 364
The organizational chart on the following page shows the overall structure for the City of East Palo Alto, including illustrating how each of the City’s Departments are organized.

ORGANIZATIONAL CHART
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 6 365
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 7 366
Provided on the following pages are a summary of results and a “bottom-line” picture of the resulting cost allocation plan analysis. This summary shows how much was allocated from each Central Service department to each end Receiving department. Departmental costs have been summarized with unallocated and direct billed entries and produces a grand total for each Central Service department, as well as for each Receiving department. The Central Service departments are listed down the left-hand side and Receiving departments across the top.

SUMMARY OF OVERHEAD ALLOCATIONS
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 8 367

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
110-City Manager14142 Admin
Srvcs - Community
Programs and
Services
110-City
Manager-14143
Admin Srvcs -
Senior Services
110-Public
Works-21212
PW -
Engineering
110-Public
Works-21214
PWEnvironmental
Programs
110-Community
& Economic
Development31311 CEDEAdministration
Building Use $ - $ 1,290,290 $ 225,000 $ 22,500 $ -
110 City Council 10101 City Council $ 5,939 $ 31,181 $ 23,757 $ 10,394 $ 1,485 110 City Manager 11111 City Manager - Administration $ 69,745 $ 33,725 $ 115,565 $ 27,231 $ 30,340 110 City Clerk 11112 Clerk Services $ 12,991 $ 17,067 $ 27,281 $ 9,094 $ 16,290 110 City Manager 11113 Human Resource $ 55,095 $ 44,076 $ 66,114 $ 6,611 $ 33,498 110 City Attorney 12121 City Attorney $ 27,246 $ 6,314 $ 15,567 $ 7,892 $ 29,259 110 Finance 13131 Finance $ 47,602 $ 41,258 $ 32,931 $ 18,614 $ 27,996 110 Public Works 21211 PW - Administration $ - $ - $ 24,788 $ 6,970 $ - 110 Public Works 21213 PW - Maintenance $ 146,675 $ 11,756 $ 7,838 $ - $ - 110 Non-Departmental 95951 Non-Departmental $ 36,129 $ 28,527 $ 2,534 $ 713 $ 1,815 Total Allocated $ 401,423 $ 1,504,194 $ 541,375 $ 110,018 $ 140,682 Direct Bill Adjustments
Proposed Costs $ 401,423 $ 1,504,194 $ 541,375 $ 110,018 $ 140,682 FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 9 368

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
Building Use
110 City Council 10101 City Council
110 City Manager 11111 City Manager - Administration
110 City Clerk 11112 Clerk Services
110 City Manager 11113 Human Resource
110 City Attorney 12121 City Attorney
110 Finance 13131 Finance
110 Public Works 21211 PW - Administration
110 Public Works 21213 PW - Maintenance
110 Non-Departmental 95951 Non-Departmental
Total Allocated
Direct Bill Adjustments
Proposed Costs
110-Community
& Economic
Development31313 CEDE -
Rent Stabilization
110-Community
& Economic
Development31314 CEDE -
Planning
110-Community &
Economic
Development31315 CEDE -
Building Inspection
110-Community &
Economic
Development-31777
CEDE - Housing
Development
$ - $ 187,500 $ 262,500 $ 13,125
$ - $ 26,727 $ 2,970 $ 22,272
$ 30 $ 106,440 $ 88,170 $ 54,592
$ - $ 35,090 $ 6,156 $ 19,487
$ - $ 55,095 $ 77,133 $ 3,857
$ 2,093 $ 63,808 $ 23,677 $ 31,352
$ 3,297 $ 34,181 $ 75,650 $ 13,450
$ - $ - $ - $ -
$ 1,120 $ - $ 13,716 $ 3,919
$ 5 $ 2,938 $ 7,233 $ 581
$ 6,544 $ 511,780 $ 557,205 $ 162,635
$ 6,544 $ 511,780 $ 557,205 $ 162,635
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 10 369

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
Building Use
110 City Council 10101 City Council
110 City Manager 11111 City Manager - Administration
110 City Clerk 11112 Clerk Services
110 City Manager 11113 Human Resource
110 City Attorney 12121 City Attorney
110 Finance 13131 Finance
110 Public Works 21211 PW - Administration
110 Public Works 21213 PW - Maintenance
110 Non-Departmental 95951 Non-Departmental
Total Allocated
Direct Bill Adjustments
Proposed Costs
110-Police41411 PoliceAdministration110-Police41412 PoliceOperations110-Police41413 PoliceInvestigations 110-Public
Works99991
Capital
Projects
111-FinanceInformation
Services
112-FinanceEquipment &
Vehicle
Replacement
$ - $ - $ - $ - $ - $ -
$ 17,818 $ - $ - $ - $ 1,485 $ -
$ 162,303 $ 275,687 $ 99,399 $ - $ 28,885 $ 2,376
$ 73,271 $ - $ - $ - $ 1,299 $ -
$ 99,171 $ 319,552 $ 154,267 $ - $ 11,019 $ -
$ 30,814 $ 21,046 $ 21,046 $ - $ 31,569 $ -
$ 159,568 $ 110,168 $ 43,161 $ 216 $ 39,351 $ 8,557
$ - $ - $ - $ - $ - $ -
$ 121,483 $ - $ - $ - $ 560 $ -
$ 12,157 $ 20,083 $ 4,365 $ - $ 10,100 $ -
$ 676,586 $ 746,537 $ 322,238 $ 216 $ 124,269 $ 10,933
$ 676,586 $ 746,537 $ 322,238 $ 216 $ 124,269 $ 10,933
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 11 370

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
Building Use
110 City Council 10101 City Council
110 City Manager 11111 City Manager - Administration
110 City Clerk 11112 Clerk Services
110 City Manager 11113 Human Resource
110 City Attorney 12121 City Attorney
110 Finance 13131 Finance
110 Public Works 21211 PW - Administration
110 Public Works 21213 PW - Maintenance
110 Non-Departmental 95951 Non-Departmental
Total Allocated
Direct Bill Adjustments
Proposed Costs
113-FinanceSelf
Insurance
115-FinanceGeneral
Fund
Reserve
117-FinanceCommunity
Development
Pass Through
Fund
201-Public
Works-Gas
Tax Fund
202-Public
WorksMeasure A
Smc 20 1/2
Sales Tax
203-Public
Works-Nat'l
Pollutant
Discharged
Elimation Sys
$ - $ - $ - $ - $ - $ 26,250
$ - $ - $ - $ 2,970 $ - $ -
$ 17,718 $ - $ 16,580 $ 26,330 $ 56 $ 19,119
$ - $ - $ - $ 2,598 $ - $ -
$ - $ - $ - $ 7,914 $ - $ 16,198
$ - $ - $ - $ - $ - $ -
$ 32,444 $ 72 $ 43,234 $ 59,151 $ 7,066 $ 43,318
$ - $ - $ - $ 49,573 $ 46,121 $ 17,917
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ 50,163 $ 72 $ 59,814 $ 148,535 $ 53,243 $ 122,801
$ 50,163 $ 72 $ 59,814 $ 148,535 $ 53,243 $ 122,801
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 12 371

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
Building Use
110 City Council 10101 City Council
110 City Manager 11111 City Manager - Administration
110 City Clerk 11112 Clerk Services
110 City Manager 11113 Human Resource
110 City Attorney 12121 City Attorney
110 Finance 13131 Finance
110 Public Works 21211 PW - Administration
110 Public Works 21213 PW - Maintenance
110 Non-Departmental 95951 Non-Departmental
Total Allocated
Direct Bill Adjustments
Proposed Costs
204-Community
& Economic
DevelopmentRent Stabilization
Program
206-Public
Works-ParkIn-Lieu Fund
207-Community
& Economic
DevelopmentHousing-In-Lieu
Fund
209-Community
& Economic
DevelopmentRevolving
Housing Loans
213-PoliceFederal And
State Law
Enforcement
Grants
$ - $ - $ - $ - $ -
$ 2,970 $ - $ - $ - $ -
$ 28,568 $ - $ 1,654 $ 50 $ 2,683
$ 14,304 $ - $ - $ - $ -
$ 22,038 $ - $ - $ - $ -
$ 139,835 $ - $ - $ - $ -
$ 59,167 $ 1,080 $ 8,812 $ 8,931 $ 14,118
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 13,737 $ - $ - $ - $ -
$ 280,619 $ 1,080 $ 10,466 $ 8,981 $ 16,801
$ 280,619 $ 1,080 $ 10,466 $ 8,981 $ 16,801
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 13 372

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
Building Use
110 City Council 10101 City Council
110 City Manager 11111 City Manager - Administration
110 City Clerk 11112 Clerk Services
110 City Manager 11113 Human Resource
110 City Attorney 12121 City Attorney
110 Finance 13131 Finance
110 Public Works 21211 PW - Administration
110 Public Works 21213 PW - Maintenance
110 Non-Departmental 95951 Non-Departmental
Total Allocated
Direct Bill Adjustments
Proposed Costs
215-Community
& Economic
DevelopmentMisc Federal And
State Grants
218-Community &
Economic DevelopmentAffordable Housing
Transient Occupancy
Tax (TOT)
219-
Community &
Economic
DevelopmentMeasure HH
220-FinanceLMIH
Successor
Fund
221-Public
WorksLighting
Fund
$ - $ - $ 18,750 $ 43,125 $ -
$ 1,485 $ - $ 2,970 $ - $ -
$ 8,011 $ 464 $ 17,208 $ 14,018 $ 5,675
$ 1,299 $ - $ 2,598 $ - $ -
$ - $ - $ 13,002 $ 15,757 $ 1,003
$ - $ - $ - $ - $ -
$ 17,879 $ 7,073 $ 50,856 $ 59,991 $ 30,151
$ - $ - $ - $ - $ 15,386
$ - $ - $ - $ - $ -
$ - $ - $ - $ 9,819 $ -
$ 28,674 $ 7,538 $ 105,384 $ 142,710 $ 52,215
$ 28,674 $ 7,538 $ 105,384 $ 142,710 $ 52,215
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 14 373

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
Building Use
110 City Council 10101 City Council
110 City Manager 11111 City Manager - Administration
110 City Clerk 11112 Clerk Services
110 City Manager 11113 Human Resource
110 City Attorney 12121 City Attorney
110 Finance 13131 Finance
110 Public Works 21211 PW - Administration
110 Public Works 21213 PW - Maintenance
110 Non-Departmental 95951 Non-Departmental
Total Allocated
Direct Bill Adjustments
Proposed Costs
222-Public
WorksDrainage
Fund
230-Public
Safety-Local
Grant Fund
231-City ManagerCYSFF - Children/
Youth/ Senior/
Family Fund
233-Community
& Economic
DevelopmentSilicon Valley
Community Fund
234-Public
WorksMeasure W
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 6,279 $ 8,421 $ 771 $ - $ 27
$ - $ - $ - $ - $ -
$ 2,862 $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 37,299 $ 25,415 $ 8,240 $ 3,565 $ 6,524
$ 12,539 $ - $ - $ - $ 12,253
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 58,979 $ 33,836 $ 9,011 $ 3,565 $ 18,804
$ 58,979 $ 33,836 $ 9,011 $ 3,565 $ 18,804
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 15 374

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
Building Use
110 City Council 10101 City Council
110 City Manager 11111 City Manager - Administration
110 City Clerk 11112 Clerk Services
110 City Manager 11113 Human Resource
110 City Attorney 12121 City Attorney
110 Finance 13131 Finance
110 Public Works 21211 PW - Administration
110 Public Works 21213 PW - Maintenance
110 Non-Departmental 95951 Non-Departmental
Total Allocated
Direct Bill Adjustments
Proposed Costs
301-Public
Works-Capital
Improvements
Project Funds -
Local matching
303-Public WorksCapital
Improvements
Project Funds -
Grant expenditure
305-Public
Works-Parks
and Trails
Impact Fee
Fund
306-Public
Works-Public
Faculties
Impact Fee
Fund
307-Public
WorksTransportation
Infrastructure
Impact Fee Fund
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 3,660 $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 5,510 $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 28,852 $ 9,831 $ 2,125 $ 2,125 $ 2,233
$ 133,007 $ 311,408 $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 171,029 $ 321,239 $ 2,125 $ 2,125 $ 2,233
$ 171,029 $ 321,239 $ 2,125 $ 2,125 $ 2,233
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 16 375

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
Building Use
110 City Council 10101 City Council
110 City Manager 11111 City Manager - Administration
110 City Clerk 11112 Clerk Services
110 City Manager 11113 Human Resource
110 City Attorney 12121 City Attorney
110 Finance 13131 Finance
110 Public Works 21211 PW - Administration
110 Public Works 21213 PW - Maintenance
110 Non-Departmental 95951 Non-Departmental
Total Allocated
Direct Bill Adjustments
Proposed Costs
308-Public
Works-RBD-I
Storm Drain
Impact Fee
Fund
309-Public
Works-RBDO Storm
Drain Impact
Fee Fund
510-Public
Works-Water
Service Fund
511-Public
Works-Water
Capital
Surcharge
Fund
512-Public
WorksWater Meter
Surcharge
Fund
$ - $ - $ 37,500 $ - $ -
$ - $ - $ 8,909 $ - $ -
$ - $ - $ 31,529 $ 4,814 $ -
$ - $ - $ 7,795 $ - $ -
$ - $ - $ 11,019 $ - $ -
$ - $ - $ 31,569 $ - $ -
$ 1,873 $ 1,621 $ 45,042 $ 16,760 $ 2,521
$ - $ - $ 10,447 $ 7,449 $ 4,884
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 1,873 $ 1,621 $ 183,810 $ 29,022 $ 7,405
$ 1,873 $ 1,621 $ 183,810 $ 29,022 $ 7,405
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 17 376

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
Building Use
110 City Council 10101 City Council
110 City Manager 11111 City Manager - Administration
110 City Clerk 11112 Clerk Services
110 City Manager 11113 Human Resource
110 City Attorney 12121 City Attorney
110 Finance 13131 Finance
110 Public Works 21211 PW - Administration
110 Public Works 21213 PW - Maintenance
110 Non-Departmental 95951 Non-Departmental
Total Allocated
Direct Bill Adjustments
Proposed Costs
513-Public
Works-Water
Capacity Fee
Fund
520-Public
Works-Garbage
Collection Fund
(Prop. Tax)
530-Public
Works-EPA
Sanitary District
705-NonDepartmentalTrust and
Agency Fund
706-NonDepartmentalDebt Service
Trust
$ - $ 63,750 $ - $ - $ -
$ - $ 4,454 $ 29,697 $ - $ -
$ - $ 24,371 $ 246,295 $ 499 $ -
$ - $ 3,897 $ 43,541 $ - $ -
$ - $ 25,613 $ 18,732 $ 1,071 $ -
$ - $ - $ 122,009 $ - $ -
$ 2,665 $ 45,731 $ 344,932 $ 13,241 $ 684
$ - $ 9,128 $ 134,091 $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 2,665 $ 176,943 $ 939,297 $ 14,810 $ 684
$ 2,665 $ 176,943 $ 939,297 $ 14,810 $ 684
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 18 377

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
Fund Dept Div Name
Building Use
110 City Council 10101 City Council
110 City Manager 11111 City Manager - Administration
110 City Clerk 11112 Clerk Services
110 City Manager 11113 Human Resource
110 City Attorney 12121 City Attorney
110 Finance 13131 Finance
110 Public Works 21211 PW - Administration
110 Public Works 21213 PW - Maintenance
110 Non-Departmental 95951 Non-Departmental
Total Allocated
Direct Bill Adjustments
Proposed Costs
Subtotal Direct Billed Unallocated Total
$2,190,290 $ - $ - $ 2,190,290
$ 261,330 $ - $ - $ 261,330
$1,579,287 $ - $ - $ 1,579,287
$ 349,920 $ - $ 32,924 $ 382,843
$1,066,208 $ - $ - $ 1,066,208
$ 605,099 $ - $ 652,734 $ 1,257,833
$1,703,320 $ - $ - $ 1,703,320
$ 795,960 $ - $ - $ 795,960
$ 307,066 $ - $2,894,028 $ 3,201,094
$ 150,736 $ - $4,145,527 $ 4,296,264
$9,009,218 $ - $7,725,213 $ 16,734,431
$ -
$9,009,218 $ - $7,725,213 $ 16,734,431
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 20 379
The Summary of Functions and Allocation Bases provided on the following pages shows a recap of the allocation methodology applied to each Central Service department. For example, if the Building Maintenance function of the Facilities Management Department allocates by square footage, then the basis for the allocation of that function shown on this schedule would be square footage, and the source would potentially be blueprints of the building or square footage records.

SUMMARY OF FUNCTIONS AND ALLOCATION BASES
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 21 380

SUMMARY OF FUNCTIONS AND ALLOCATION BASES
CS DEPARTMENT FUNCTION SUPPORT % ALLOCATION BASIS SOURCE -- Building Use
Permit Center 41% FTE per Permit Center Occupant Personnel File Senior Center 59% Direct to Senior Center -
110-City Council-10101 City Council
Citywide Support 100% # of Agenda Items Agenda Report
110-City Manager-11111 City Manager - Administration
Managerial Support 30% # of FTE Personnel File
Program Support 30% Budgeted Expenditures Expenditure Report Policy Support 30% # of Staff Reports Staff Report List Sanitation District 11% Direct to Sanitation -
110-City Clerk-11112 Clerk Services
Council Support 57% # of Agenda Items Agenda Report
Public Records & Records Management 13% # of Public Records Requests PRR Report Boards, Commissions, and Committees 10% # of Board Members Board Members List Public Information & Communications 15% Equal to All -
Elections 5% Not Allocated -
110-City Manager-11113 Human Resource
Employee Support 100% # of FTE Personnel File
110-City Attorney-12121 City Attorney
Legal Advice 35% Equal to All -
Council and Board Support 10% # of Meetings Meetings Report Contracts and Insurance 10% # of Contracts Contracts Report Public Records and Subpoenas 8% Not Allocated -
Litigation 32% Not Allocated -
Elections 5% Not Allocated -
110-Finance-13131 Finance
Accounting and Financial Reporting 45% # of Transactions Transaction Report Payroll 13% # of FTE Personnel File
Budget 24% Non-personnel budgeted expenditures Expenditure Report Treasury 6% Equal to all -
EPASD Accounting 12% Direct to EPASD -
110-Public Works-21211 PW - Administration
Management & Oversight 100% Budget for Public Works Divisions (including Capital Projects & EPASD) Expenditure Report 110-Public Works-21213 PW - Maintenance
Facility Maintenance 21% # of Work Orders that are specific to Facilities Work Orders Report General Citywide Maintenance 79% Not Allocated -
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 22 381
CS DEPARTMENT FUNCTION SUPPORT % ALLOCATION BASIS SOURCE 110-Non-Departmental-95951 Non-Departmental
City Hall Leases 5% FTE per City Hall dept Personnel File Citywide Support 2% Budget Expenditure Report
Transfers, JPA Costs, & Overhead Allocation 93% Not Allocated - FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 23 382
The following page provides a list of all the departments included as Central Services, including their fund, department, and/or division number, along with expenditure totals per department, a subtotal of disallowed costs and cost adjustments, and a total of all expenditures allocated through the plan.

CENTRAL SERVICE DEPARTMENTS (PROVIDERS)
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 24 383

CENTRAL SERVICES DEPARTMENTS (PROVIDERS)
Fund Dept Div Name
Functional
Expenditures
Disallowed
Costs
Cost
Adjustments Total $
Building Use $ - $ - $2,190,290 $ 2,190,290
110 City Council 10101 City Council $ 190,693 $ - $ - $ 190,693 110 City Manager 11111 City Manager - Administration $1,789,936 $ - $ 22,265 $ 1,812,201 110 City Clerk 11112 Clerk Services $ 519,926 $ - $ - $ 519,926 110 City Manager 11113 Human Resource $1,047,825 $ - $ - $ 1,047,825 110 City Attorney 12121 City Attorney $1,224,052 $ - $ 18,397 $ 1,242,449 110 Finance 13131 Finance $1,401,873 $ - $ 184,832 $ 1,586,705 110 Public Works 21211 PW - Administration $ 669,781 $ - $ 9,674 $ 679,455 110 Public Works 21213 PW - Maintenance $3,023,508 $ - $ - $ 3,023,508 110 Non-Departmental 95951 Non-Departmental $3,512,197 $ - $ 929,182 $ 4,441,379 TOTAL ALLOCATED EXPENDITURES $ 16,734,431
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 25 384
The following page provides a list of all the departments included as Receiving departments, including their fund, department, and/or division number.

GRANTEE DEPARTMENTS (RECEIVERS)
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 26 385

GRANTEE DEPARTMENTS (RECEIVERS)

FUND DEPT DIV NAME
110 City Manager 14142 Admin Srvcs - Community Programs and Services 110 City Manager 14143 Admin Srvcs - Senior Services
110 Public Works 21212 PW - Engineering
110 Public Works 21214 PW- Environmental Programs
110 Community & Economic Development 31311 CEDE- Administration 110 Community & Economic Development 31313 CEDE - Rent Stabilization 110 Community & Economic Development 31314 CEDE - Planning 110 Community & Economic Development 31315 CEDE - Building Inspection 110 Community & Economic Development 31777 CEDE - Housing Development 110 Police 41411 Police-Administration
110 Police 41412 Police-Operations
110 Police 41413 Police-Investigations
110 Public Works 99991 Capital Projects
111 Finance - Information Services
112 Finance - Equipment & Vehicle Replacement
113 Finance - Self Insurance
115 Finance - General Fund Reserve
117 Finance - Community Development Pass Through Fund
201 Public Works - Gas Tax Fund
202 Public Works - Measure A Smc 20 1/2 Sales Tax
203 Public Works - Nat'l Pollutant Discharged Elimation Sys 204 Community & Economic Development - Rent Stabilization Program 206 Public Works - Park-In-Lieu Fund
207 Community & Economic Development - Housing-In-Lieu Fund 209 Community & Economic Development - Revolving Housing Loans 213 Police - Federal And State Law Enforcement Grants
215 Community & Economic Development - Misc Federal And State Grants 218 Community & Economic Development - Affordable Housing Transient Occupancy Tax (TOT) 219 Community & Economic Development - Measure HH
220 Finance - LMIH Successor Fund
221 Public Works - Lighting Fund
222 Public Works - Drainage Fund
230 Public Safety - Local Grant Fund
231 City Manager - CYSFF - Children/ Youth/ Senior/ Family Fund 233 Community & Economic Development - Silicon Valley Community Fund 234 Public Works - Measure W
301 Public Works - Capital Improvements Project Funds - Local matching 303 Public Works - Capital Improvements Project Funds - Grant expenditure 305 Public Works - Parks and Trails Impact Fee Fund
306 Public Works - Public Faculties Impact Fee Fund
307 Public Works - Transportation Infrastructure Impact Fee Fund FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 27 386

GRANTEE DEPARTMENTS (RECEIVERS)

FUND DEPT DIV NAME
308 Public Works - RBD-I Storm Drain Impact Fee Fund
309 Public Works - RBD-O Storm Drain Impact Fee Fund
510 Public Works - Water Service Fund
511 Public Works - Water Capital Surcharge Fund
512 Public Works - Water Meter Surcharge Fund
513 Public Works - Water Capacity Fee Fund
520 Public Works - Garbage Collection Fund (Prop. Tax)
530 Public Works - EPA Sanitary District
705 Non-Departmental - Trust and Agency Fund
706 Non-Departmental - Debt Service Trust
810 Non-Departmental - General Fixed Asset Account Group 820 Non-Departmental - General Long-Term Debt
830 Non-Departmental - -
999 Non-Departmental - Pooled Cash
- - - Other
- - - Other - Closed Out Funds
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 28 387
The following points highlight the information included for each Central Service department for the Cost Allocation Plan:
• Departmental narrative: This describes the overall services provided by each Central Service department, the different functions associated with the department, and the allocation bases used to allocate costs to Receiving departments. • Costs to be allocated: This details the total functional cost associated with a department as well as any cost adjustments and incoming costs from other Central Service departments.
• Departmental expense detail: This provides a detailed breakout of the expenditures associated with each Central Service department (including personnel and non-personnel expenses), any cost adjustments, disallowed costs, incoming costs, and any unallocated costs. • Allocation detail: This details the allocation metric(s) used to determine the percentage of support and ultimate cost allocated to Receiving departments and accounts for any direct bills for services paid for by departments to the Central Service department. • Allocation summary: This summarizes the total costs allocated to departments by Central Service functional areas.

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

COST ALLOCATION PLAN
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 29 388
1 BUILDING USE
Building Use was created to distribute annual general fund costs associated with the depreciation of city owned buildings. Building Use costs are allocated to Receiving Departments as follows:
• Permit Center – represents the annual depreciation cost associated with the city's permit center. This function is allocated based on the full-time employees per permit center department / division occupant. • Senior Center – represents the annual utilization cost associated with the cities senior center. This function is allocated directly to the senior center.

The chart on the following page illustrates the functions and measures used to allocate Building Use costs. The top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs countywide.

The pages following the chart provide an aggregate picture of the depreciation expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 30 389
Building Use
Permit Center
FTE per Permit
Center Occupant
Senior Center
Direct to Senior
Center
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 31 390

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ - $ -
Total Disallowed Costs $ - $ -
Incoming Costs
Total Incoming Costs $ - $ - $ -
Building Depreciation $ 2,190,290
Total Cost Adjustments $ 2,190,290 $ 2,190,290
Total Costs to be Allocated $ 2,190,290 $ - $ 2,190,290 -- Building Use
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 32 391
-- Building Use
Distribution Percentage 41.00% 59.00%
Personnel
Subtotal Personnel Cost $ - $ - $ -
Operating Services & Supplies
Subtotal Operating Cost $ - $ - $ -
FUNCTIONAL EXPENDITURES $ - $ - $ -
Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Building Depreciation $ 2,190,290 P $ 900,000 $ 1,290,290 Subtotal Cost Adjustments $ 2,190,290 $ 900,000 $ 1,290,290 FUNCTIONAL COST $ 2,190,290.00 $ 900,000.00 $ 1,290,290.00 First Allocation
Incoming - All Others $ - $ - $ -
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ - $ -
Subtotal of First Allocation $ 2,190,290.00 $ 900,000.00 $ 1,290,290.00 Second Allocation
Incoming - All Others $ - $ - $ -
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ - $ -
Subtotal of Second Allocation $ - $ - $ -
TOTAL ALLOCATED $ 2,190,290 $ 900,000 $ 1,290,290
Expense Type Expense ($)

EXPENSE DETAIL
S
p
re Permit Center Senior Center
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 33 392
-- Building Use
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Permit Center .
.
110-Public Works-21212 PW - Engineering 6.00 25.000% $ 225,000 $ 225,000 $ - $ 225,000 110-Public Works-21214 PW- Environmental Programs 0.60 2.500% $ 22,500 $ 22,500 $ - $ 22,500 110-Community & Economic Development-31314 CEDE - Planning 5.00 20.833% $ 187,500 $ 187,500 $ - $ 187,500 110-Community & Economic Development-31315 CEDE - Building Inspection 7.00 29.167% $ 262,500 $ 262,500 $ - $ 262,500 110-Community & Economic Development-31777 CEDE - Housing Development 0.35 1.458% $ 13,125 $ 13,125 $ - $ 13,125 203-Public Works-Nat'l Pollutant Discharged Elimation Sys 0.70 2.917% $ 26,250 $ 26,250 $ - $ 26,250 219-Community & Economic Development-Measure HH 0.50 2.083% $ 18,750 $ 18,750 $ - $ 18,750 220-Finance-LMIH Successor Fund 1.15 4.792% $ 43,125 $ 43,125 $ - $ 43,125 510-Public Works-Water Service Fund 1.00 4.167% $ 37,500 $ 37,500 $ - $ 37,500 520-Public Works-Garbage Collection Fund (Prop. Tax) 1.70 7.083% $ 63,750 $ 63,750 $ - $ 63,750 Total 24.00 100.000% $ 900,000 $ - $ 900,000 $ - $ 900,000 .

Allocation Basis: FTE per Permit Center Occupant
.

Source of Allocation: Personnel File

ALLOCATION DETAIL
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 34 393
-- Building Use
.

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

ALLOCATION DETAIL
Senior Center .
.
110-City Manager-14143 Admin Srvcs - Senior Services 1.00 100.000% $ 1,290,290 $ 1,290,290 $ - $ 1,290,290 Total 1.00 100.000% $ 1,290,290 $ - $ 1,290,290 $ - $ 1,290,290 .

Allocation Basis: Direct to Senior Center
.

FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 35 394

ALLOCATION SUMMARY
110-City Manager-14143 Admin Srvcs - Senior Services $ - $1,290,290 $1,290,290 110-Public Works-21212 PW - Engineering $ 225,000 $ - $ 225,000 110-Public Works-21214 PW- Environmental Programs $ 22,500 $ - $ 22,500 110-Community & Economic Development-31314 CEDE - Planning $ 187,500 $ - $ 187,500 110-Community & Economic Development-31315 CEDE - Building Inspection $ 262,500 $ - $ 262,500 110-Community & Economic Development-31777 CEDE - Housing Development $ 13,125 $ - $13,125.00 203-Public Works-Nat'l Pollutant Discharged Elimation Sys $ 26,250 $ - $ 26,250 219-Community & Economic Development-Measure HH $ 18,750 $ - $ 18,750 220-Finance-LMIH Successor Fund $ 43,125 $ - $ 43,125
510-Public Works-Water Service Fund $ 37,500 $ - $ 37,500 520-Public Works-Garbage Collection Fund (Prop. Tax) $ 63,750 $ - $ 63,750 Total $ 900,000 $1,290,290 $2,190,290
-- Building Use Permit Center Senior Center Total
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 36 395
2 CITY COUNCIL
City Council is responsible for overseeing legislative processes and providing policy direction to city departments and staff. The Office also manages intergovernmental affairs for the city. City Council costs are allocated to Receiving Departments as follows:
• Citywide Support – represents the support associated with overseeing city policies and objectives. These costs have been allocated based on the number of agenda1 items per department.

The chart on the following page illustrates the functions and measures used to allocate City Council costs. The top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.
1 EPA Sanitary District weighted at 2x due to additional level of effort associated with providing oversight to that functional area.

FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 37 396

CITY COUNCIL
Citywide
Support
# of Agenda
Items
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 38 397

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $190,693 $ 190,693
Total Disallowed Costs $ - $ -
Incoming Costs
110-City Council-10101 City Council $ 9,599 $ 9,599
110-City Manager-11111 City Manager - Administration $ 54,813 $ 54,813 110-City Clerk-11112 Clerk Services $ 27,855 $ 27,855
110-City Manager-11113 Human Resource $ 43,731 $ 43,731 110-City Attorney-12121 City Attorney $ 79,988 $ 79,988 110-Finance-13131 Finance $ 22,650 $ 22,650
110-Non-Departmental-95951 Non-Departmental $ 476 $ 476 Total Incoming Costs $ - $ 239,112 $ 239,112
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $190,693 $ 239,112 $ 429,805 110-City Council-10101 City Council
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 39 398
110-City Council-10101 City Council
Distribution Percentage 100.00%
Personnel
Salaries & Benefits $ 126,193S $ 126,193
Subtotal Personnel Cost $ 126,193 $ 126,193
Operating Services & Supplies
Communication Expenses $ 7,300s $ 7,300
Professional Services $ 15,000S $ 15,000
Special Events $ 10,000S $ 10,000
Supplies and Materials $ 2,000S $ 2,000
Training Related $ 30,200S $ 30,200
Subtotal Operating Cost $ 64,500 $ 64,500
FUNCTIONAL EXPENDITURES $ 190,693.00 $ 190,693.00
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ -
FUNCTIONAL COST $ 190,693.00 $ 190,693.00
First Allocation
Incoming - All Others $ - $ -
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 190,693.00 $ 190,693.00
Second Allocation
Incoming - All Others $ 239,112 $ 239,112
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 239,112.27 $ 239,112.27 TOTAL ALLOCATED $ 429,805 $ 429,805

EXPENSE
DETAIL
Expense Type Expense ($)
Sp
re Citywide Support
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 40 399
110-City Council-10101 City Council
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Citywide Support .
.
110-City Council-10101 City Council 15.00 5.034% $ 9,599 $ 9,599 $ 9,599 110-City Manager-11111 City Manager - Administration 23.00 7.718% $ 14,718 $ 14,718 $ 19,433 $ 34,151 110-City Clerk-11112 Clerk Services 12.00 4.027% $ 7,679 $ 7,679 $ 10,139 $ 17,818 110-City Manager-11113 Human Resource 17.00 5.705% $ 10,878 $ 10,878 $ 14,364 $ 25,242 110-City Attorney-12121 City Attorney 11.00 3.691% $ 7,039 $ 7,039 $ 9,294 $ 16,333 110-Finance-13131 Finance 31.00 10.403% $ 19,837 $ 19,837 $ 26,193 $ 46,030 110-Public Works-21211 PW - Administration 10.00 3.356% $ 6,399 $ 6,399 $ 8,449 $ 14,848 110-Public Works-21213 PW - Maintenance 3.00 1.007% $ 1,920 $ 1,920 $ 2,535 $ 4,454 110-City Manager-14142 Admin Srvcs - Community Programs and Services 4.00 1.342% $ 2,560 $ 2,560 $ 3,380 $ 5,939 110-City Manager-14143 Admin Srvcs - Senior Services 21.00 7.047% $ 13,438 $ 13,438 $ 17,743 $ 31,181 110-Public Works-21212 PW - Engineering 16.00 5.369% $ 10,239 $ 10,239 $ 13,519 $ 23,757 110-Public Works-21214 PW- Environmental Programs 7.00 2.349% $ 4,479 $ 4,479 $ 5,914 $ 10,394 110-Community & Economic Development-31311 CEDE- Administration 1.00 0.336% $ 640 $ 640 $ 845 $ 1,485 110-Community & Economic Development-31314 CEDE - Planning 18.00 6.040% $ 11,518 $ 11,518 $ 15,209 $ 26,727 110-Community & Economic Development-31315 CEDE - Building Inspection 2.00 0.671% $ 1,280 $ 1,280 $ 1,690 $ 2,970 110-Community & Economic Development-31777 CEDE - Housing Development 15.00 5.034% $ 9,599 $ 9,599 $ 12,674 $ 22,272 110-Police-41411 Police-Administration 12.00 4.027% $ 7,679 $ 7,679 $ 10,139 $ 17,818 111-Finance-Information Services 1.00 0.336% $ 640 $ 640 $ 845 $ 1,485 201-Public Works-Gas Tax Fund 2.00 0.671% $ 1,280 $ 1,280 $ 1,690 $ 2,970 204-Community & Economic Development-Rent Stabilization Program 2.00 0.671% $ 1,280 $ 1,280 $ 1,690 $ 2,970 215-Community & Economic Development-Misc Federal And State Grants 1.00 0.336% $ 640 $ 640 $ 845 $ 1,485 219-Community & Economic Development-Measure HH 2.00 0.671% $ 1,280 $ 1,280 $ 1,690 $ 2,970 510-Public Works-Water Service Fund 6.00 2.013% $ 3,839 $ 3,839 $ 5,070 $ 8,909 520-Public Works-Garbage Collection Fund (Prop. Tax) 3.00 1.007% $ 1,920 $ 1,920 $ 2,535 $ 4,454 530-Public Works-EPA Sanitary District 20.00 6.711% $ 12,798 $ 12,798 $ 16,898 $ 29,697 Other 43.00 14.430% $ 27,516 $ 27,516 $ 36,332 $ 63,848 Total 298.00 100.000% $ 190,693 $ - $ 190,693 $ 239,112 $ 429,805 .

Allocation Basis: # of Agenda Items
.

Source of Allocation: Agenda Report

ALLOCATION DETAIL
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 41 400

ALLOCATION SUMMARY
110-City Council-10101 City Council $ 9,599 $ 9,599
110-City Manager-11111 City Manager - Administration $ 34,151 $ 34,151 110-City Clerk-11112 Clerk Services $ 17,818 $ 17,818
110-City Manager-11113 Human Resource $ 25,242 $ 25,242 110-City Attorney-12121 City Attorney $ 16,333 $ 16,333 110-Finance-13131 Finance $ 46,030 $ 46,030
110-Public Works-21211 PW - Administration $ 14,848 $ 14,848 110-Public Works-21213 PW - Maintenance $ 4,454 $ 4,454 110-City Manager-14142 Admin Srvcs - Community Programs and Services $ 5,939 $ 5,939 110-City Manager-14143 Admin Srvcs - Senior Services $ 31,181 $ 31,181 110-Public Works-21212 PW - Engineering $ 23,757 $ 23,757 110-Public Works-21214 PW- Environmental Programs $ 10,394 $ 10,394 110-Community & Economic Development-31311 CEDE- Administration $ 1,485 $ 1,485 110-Community & Economic Development-31314 CEDE - Planning $ 26,727 $ 26,727 110-Community & Economic Development-31315 CEDE - Building Inspection $ 2,970 $ 2,970 110-Community & Economic Development-31777 CEDE - Housing Development $ 22,272 $22,272.44 110-Police-41411 Police-Administration $ 17,818 $ 17,818 111-Finance-Information Services $ 1,485 $ 1,484.83
201-Public Works-Gas Tax Fund $ 2,970 $ 2,970
204-Community & Economic Development-Rent Stabilization Program $ 2,970 $ 2,970 215-Community & Economic Development-Misc Federal And State Grants $ 1,485 $ 1,485 219-Community & Economic Development-Measure HH $ 2,970 $ 2,970 510-Public Works-Water Service Fund $ 8,909 $ 8,909
520-Public Works-Garbage Collection Fund (Prop. Tax) $ 4,454 $ 4,454 530-Public Works-EPA Sanitary District $ 29,697 $ 29,697 Other $ 63,848 $ 63,848
Total $ 429,805 $ 429,805
110-City Council-10101 City Council Citywide Support Total FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 42 401
3 CITY MANAGER
The City Manager’s Office is responsible for overseeing City Council policy implementation and providing oversight to City departments and staff. The Office also manages communications and economic development for the City. City Manager costs are allocated to Receiving Departments as follows:
• Managerial Support – represents the costs associated with managerial support provided to the city. These costs are allocated based on the number of full-time equivalents per fund, department, and division2 .
• Program Support – represents the costs associated with support provided to city programs. These costs are allocated based on budgeted expenditures per fund, department, and division3
.
• Policy Support – represents the costs associated with providing policy support to the city. These costs have been allocated based on the number of Staff reports per fund, department, and division4 .
• Sanitation District – represents the costs associated with the cities Sanitation District. These costs are allocated directly to Sanitation.

The chart on the following page illustrates the functions and measures used to allocate City Manager’s costs. The top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.
2 We excluded the sanitation district from FTE as there is a separate dedicated function related to the City Manager serving as the General Manager of the District.
3 We excluded the sanitation district from Expenditures as there is a separate dedicated function related to the City Manager serving as the General Manager of the District.
4 We excluded the sanitation district from Staff Reports as there is a separate dedicated function related to the City Manager serving as the General Manager of the District.

FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 43 402

CITY MANAGER
Managerial
Support
# of FTE
Program
Support
Budgeted
Expenditures
Policy Support
# of Staff
Reports
Sanitation
District
Direct to
Sanitation
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 44 403

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 1,789,936 $ 1,789,936
Total Disallowed Costs $ - $ -
Incoming Costs
110-City Council-10101 City Council $ 14,718 $ 19,433 $ 34,151 110-City Manager-11111 City Manager - Administration $ 83,310 $ 83,310 110-City Clerk-11112 Clerk Services $ 39,250 $ 39,250
110-City Manager-11113 Human Resource $ 43,731 $ 43,731 110-City Attorney-12121 City Attorney $ 16,655 $ 16,655 110-Finance-13131 Finance $ 41,768 $ 41,768
110-Public Works-21213 PW - Maintenance $ 107,907 $ 107,907 110-Non-Departmental-95951 Non-Departmental $ 38,750 $ 38,750 Total Incoming Costs $ 14,718 $ 390,803 $ 405,521
Mid-Year Salary Adjustments $ 22,265
Total Cost Adjustments $ 22,265 $ 22,265
Total Costs to be Allocated $ 1,826,919 $ 390,803 $ 2,217,722 110-City Manager-11111 City Manager - Administration
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 45 404
110-City Manager-11111 City Manager - Administration
Distribution Percentage 30.00% 30.00% 30.00% 10.00%
Personnel
Salaries & Benefits $ 1,328,196 S $ 398,459 $ 398,459 $ 398,459 $ 132,820 Subtotal Personnel Cost $ 1,328,196 $ 398,459 $ 398,459 $ 398,459 $ 132,820 Operating Services & Supplies
Communication Expenses $ 11,500 S $ 3,450 $ 3,450 $ 3,450 $ 1,150 Professional Services $ 275,000 S $ 82,500 $ 82,500 $ 82,500 $ 27,500 Property Services $ 15,240 S $ 4,572 $ 4,572 $ 4,572 $ 1,524 Staff Support $ 130,000 S $ 39,000 $ 39,000 $ 39,000 $ 13,000 Supplies and Materials $ 5,000 S $ 1,500 $ 1,500 $ 1,500 $ 500 Training Related $ 25,000 S $ 7,500 $ 7,500 $ 7,500 $ 2,500 Subtotal Operating Cost $ 461,740 $ 138,522 $ 138,522 $ 138,522 $ 46,174 FUNCTIONAL EXPENDITURES $ 1,789,936.00 $ 536,980.80 $ 536,980.80 $ 536,980.80 $ 178,993.60 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ - $ -
Cost Adjustments
Mid-Year Salary Adjustments $ 22,265 P $ 22,265
Subtotal Cost Adjustments $ 22,265 $ - $ - $ - $ 22,265 FUNCTIONAL COST $ 1,812,201.00 $ 536,980.80 $ 536,980.80 $ 536,980.80 $ 201,258.60 First Allocation
Incoming - All Others $ 14,718 $ 4,361 $ 4,361 $ 4,361 $ 1,635 Reallocate Admin Costs $ - $ - $ - $ - $ -
Unallocated Costs $ - $ - $ - $ - $ -
Subtotal of First Allocation $ 1,826,918.92 $ 541,341.93 $ 541,341.93 $ 541,341.93 $ 202,893.14 Second Allocation
Incoming - All Others $ 390,803 $ 115,801 $ 115,801 $ 115,801 $ 43,402 Reallocate Admin Costs $ - $ - $ - $ - $ -
Unallocated Costs $ - $ - $ - $ - $ -
Subtotal of Second Allocation $ 390,803.44 $ 115,800.59 $ 115,800.59 $ 115,800.59 $ 43,401.67 TOTAL ALLOCATED $ 2,217,722 $ 657,143 $ 657,143 $ 657,143 $ 246,295

EXPENSE DETAIL
Expense Type Expense ($)
Sanitation
District
S
p
re
Managerial
Support
Program
Support Policy Support
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 46 405
110-City Manager-11111 City Manager - Administration
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Managerial Support .
.
110-City Council-10101 City Council 5.00 3.846% $ 20,821 $ 20,821 $ 20,821 110-City Manager-11111 City Manager - Administration 5.00 3.846% $ 20,821 $ 20,821 $ 20,821 110-City Clerk-11112 Clerk Services 2.00 1.538% $ 8,328 $ 8,328 $ 1,930 $ 10,258 110-City Manager-11113 Human Resource 4.00 3.077% $ 16,657 $ 16,657 $ 3,860 $ 20,517 110-City Attorney-12121 City Attorney 3.00 2.308% $ 12,492 $ 12,492 $ 2,895 $ 15,387 110-Finance-13131 Finance 6.40 4.923% $ 26,651 $ 26,651 $ 6,176 $ 32,827 110-Public Works-21211 PW - Administration 3.00 2.308% $ 12,492 $ 12,492 $ 2,895 $ 15,387 110-Public Works-21213 PW - Maintenance 6.54 5.031% $ 27,234 $ 27,234 $ 6,311 $ 33,545 110-City Manager-14142 Admin Srvcs - Community Programs and Services 5.00 3.846% $ 20,821 $ 20,821 $ 4,825 $ 25,646 110-City Manager-14143 Admin Srvcs - Senior Services 4.00 3.077% $ 16,657 $ 16,657 $ 3,860 $ 20,517 110-Public Works-21212 PW - Engineering 6.00 4.615% $ 24,985 $ 24,985 $ 5,790 $ 30,775 110-Public Works-21214 PW- Environmental Programs 0.60 0.462% $ 2,498 $ 2,498 $ 579 $ 3,077 110-Community & Economic Development-31311 CEDE- Administration 3.04 2.338% $ 12,659 $ 12,659 $ 2,934 $ 15,593 110-Community & Economic Development-31314 CEDE - Planning 5.00 3.846% $ 20,821 $ 20,821 $ 4,825 $ 25,646 110-Community & Economic Development-31315 CEDE - Building Inspection 7.00 5.385% $ 29,149 $ 29,149 $ 6,755 $ 35,904 110-Community & Economic Development-31777 CEDE - Housing Development 0.35 0.269% $ 1,457 $ 1,457 $ 338 $ 1,795 110-Police-41411 Police-Administration 9.00 6.923% $ 37,477 $ 37,477 $ 8,685 $ 46,162 110-Police-41412 Police-Operations 29.00 22.308% $ 120,760 $ 120,760 $ 27,985 $ 148,745 110-Police-41413 Police-Investigations 14.00 10.769% $ 58,298 $ 58,298 $ 13,510 $ 71,808 111-Finance-Information Services 1.00 0.769% $ 4,164 $ 4,164 $ 965 $ 5,129 201-Public Works-Gas Tax Fund 0.72 0.552% $ 2,991 $ 2,991 $ 693 $ 3,684 203-Public Works-Nat'l Pollutant Discharged Elimation Sys 1.47 1.131% $ 6,121 $ 6,121 $ 1,419 $ 7,540 204-Community & Economic Development-Rent Stabilization Program 2.00 1.538% $ 8,328 $ 8,328 $ 1,930 $ 10,258 219-Community & Economic Development-Measure HH 1.18 0.908% $ 4,914 $ 4,914 $ 1,139 $ 6,052 220-Finance-LMIH Successor Fund 1.43 1.100% $ 5,955 $ 5,955 $ 1,380 $ 7,335 221-Public Works-Lighting Fund 0.09 0.070% $ 379 $ 379 $ 88 $ 467 222-Public Works-Drainage Fund 0.26 0.200% $ 1,081 $ 1,081 $ 251 $ 1,332 301-Public Works-Capital Improvements Project Funds - Local matching 0.50 0.385% $ 2,082 $ 2,082 $ 483 $ 2,565 510-Public Works-Water Service Fund 1.00 0.769% $ 4,164 $ 4,164 $ 965 $ 5,129 520-Public Works-Garbage Collection Fund (Prop. Tax) 2.32 1.788% $ 9,679 $ 9,679 $ 2,243 $ 11,922 705-Non-Departmental-Trust and Agency Fund 0.10 0.075% $ 405 $ 405 $ 94 $ 499 Total 130.00 100.000% $ 541,342 $ - $ 541,342 $ 115,801 $ 657,143 .

Allocation Basis: # of FTE
.

Source of Allocation: Personnel File

ALLOCATION DETAIL
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 47 406
110-City Manager-11111 City Manager - Administration
.

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

ALLOCATION DETAIL
Program Support .
.
110-City Council-10101 City Council 190,693.00 0.454% $ 2,458 $ 2,458 $ 2,458 110-City Manager-11111 City Manager - Administration 1,789,936.00 4.262% $ 23,071 $ 23,071 $ 23,071 110-City Clerk-11112 Clerk Services 519,926.00 1.238% $ 6,701 $ 6,701 $ 1,504 $ 8,206 110-City Manager-11113 Human Resource 1,047,825.31 2.495% $ 13,506 $ 13,506 $ 3,032 $ 16,538 110-City Attorney-12121 City Attorney 1,224,052.00 2.914% $ 15,777 $ 15,777 $ 3,542 $ 19,319 110-Finance-13131 Finance 1,401,873.43 3.338% $ 18,069 $ 18,069 $ 4,056 $ 22,125 110-Public Works-21211 PW - Administration 669,781.00 1.595% $ 8,633 $ 8,633 $ 1,938 $ 10,571 110-Public Works-21213 PW - Maintenance 3,023,507.74 7.199% $ 38,970 $ 38,970 $ 8,749 $ 47,719 110-Non-Departmental-95951 Non-Departmental 145,906.00 0.347% $ 1,881 $ 1,881 $ 422 $ 2,303 110-City Manager-14142 Admin Srvcs - Community Programs and Services 719,240.76 1.712% $ 9,270 $ 9,270 $ 2,081 $ 11,352 110-City Manager-14143 Admin Srvcs - Senior Services 421,889.00 1.005% $ 5,438 $ 5,438 $ 1,221 $ 6,659 110-Public Works-21212 PW - Engineering 1,014,978.00 2.417% $ 13,082 $ 13,082 $ 2,937 $ 16,019 110-Public Works-21214 PW- Environmental Programs 285,397.20 0.680% $ 3,679 $ 3,679 $ 826 $ 4,504 110-Community & Economic Development-31311 CEDE- Administration 726,923.84 1.731% $ 9,369 $ 9,369 $ 2,103 $ 11,473 110-Community & Economic Development-31313 CEDE - Rent Stabilization 1,900.00 0.005% $ 24 $ 24 $ 5 $ 30 110-Community & Economic Development-31314 CEDE - Planning 1,176,783.00 2.802% $ 15,168 $ 15,168 $ 3,405 $ 18,573 110-Community & Economic Development-31315 CEDE - Building Inspection 2,896,620.00 6.897% $ 37,335 $ 37,335 $ 8,382 $ 45,717 110-Community & Economic Development-31777 CEDE - Housing Development 232,824.75 0.554% $ 3,001 $ 3,001 $ 674 $ 3,675 110-Police-41411 Police-Administration 4,868,787.58 11.592% $ 62,754 $ 62,754 $ 14,088 $ 76,843 110-Police-41412 Police-Operations 8,043,078.00 19.150% $ 103,668 $ 103,668 $ 23,274 $ 126,942 110-Police-41413 Police-Investigations 1,748,150.00 4.162% $ 22,532 $ 22,532 $ 5,058 $ 27,591 111-Finance-Information Services 1,297,689.08 3.090% $ 16,726 $ 16,726 $ 3,755 $ 20,481 112-Finance-Equipment & Vehicle Replacement 150,565.50 0.358% $ 1,941 $ 1,941 $ 436 $ 2,376 113-Finance-Self Insurance 1,122,624.00 2.673% $ 14,470 $ 14,470 $ 3,248 $ 17,718 117-Finance-Community Development Pass Through Fund 1,050,500.00 2.501% $ 13,540 $ 13,540 $ 3,040 $ 16,580 201-Public Works-Gas Tax Fund 1,019,857.66 2.428% $ 13,145 $ 13,145 $ 2,951 $ 16,096 202-Public Works-Measure A Smc 20 1/2 Sales Tax 3,539.00 0.008% $ 46 $ 46 $ 10 $ 56 203-Public Works-Nat'l Pollutant Discharged Elimation Sys 733,650.16 1.747% $ 9,456 $ 9,456 $ 2,123 $ 11,579 204-Community & Economic Development-Rent Stabilization Program 745,119.00 1.774% $ 9,604 $ 9,604 $ 2,156 $ 11,760 207-Community & Economic Development-Housing-In-Lieu Fund 104,768.00 0.249% $ 1,350 $ 1,350 $ 303 $ 1,654 209-Community & Economic Development-Revolving Housing Loans 3,174.00 0.008% $ 41 $ 41 $ 9 $ 50 213-Police-Federal And State Law Enforcement Grants 170,000.00 0.405% $ 2,191 $ 2,191 $ 492 $ 2,683 215-Community & Economic Development-Misc Federal And State Grants 300,060.00 0.714% $ 3,868 $ 3,868 $ 868 $ 4,736 218-Community & Economic Development-Affordable Housing Transient Occupancy Tax (TOT) 29,418.00 0.070% $ 379 $ 379 $ 85 $ 464 219-Community & Economic Development-Measure HH 291,845.58 0.695% $ 3,762 $ 3,762 $ 844 $ 4,606 220-Finance-LMIH Successor Fund 423,458.83 1.008% $ 5,458 $ 5,458 $ 1,225 $ 6,683 221-Public Works-Lighting Fund 329,995.31 0.786% $ 4,253 $ 4,253 $ 955 $ 5,208 222-Public Works-Drainage Fund 313,454.26 0.746% $ 4,040 $ 4,040 $ 907 $ 4,947 230-Public Safety-Local Grant Fund 533,563.00 1.270% $ 6,877 $ 6,877 $ 1,544 $ 8,421 231-City Manager-CYSFF - Children/ Youth/ Senior/ Family Fund 48,822.00 0.116% $ 629 $ 629 $ 141 $ 771 234-Public Works-Measure W 1,740.00 0.004% $ 22 $ 22 $ 5 $ 27 301-Public Works-Capital Improvements Project Funds - Local matching 69,435.50 0.165% $ 895 $ 895 $ 201 $ 1,096 FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 48 407
110-City Manager-11111 City Manager - Administration
.

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

ALLOCATION DETAIL
510-Public Works-Water Service Fund 427,767.12 1.018% $ 5,514 $ 5,514 $ 1,238 $ 6,751 511-Public Works-Water Capital Surcharge Fund 305,000.00 0.726% $ 3,931 $ 3,931 $ 883 $ 4,814 520-Public Works-Garbage Collection Fund (Prop. Tax) 373,754.79 0.890% $ 4,817 $ 4,817 $ 1,082 $ 5,899 Total 41,999,873.40 100.000% $ 541,342 $ - $ 541,342 $ 115,801 $ 657,143 .

Allocation Basis: Budgeted Expenditures
.

Source of Allocation: Expenditure Report
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 49 408
110-City Manager-11111 City Manager - Administration
.

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

ALLOCATION DETAIL
Policy Support .
.
110-City Council-10101 City Council 12.00 5.825% $ 31,534 $ 31,534 $ 31,534 110-City Manager-11111 City Manager - Administration 15.00 7.282% $ 39,418 $ 39,418 $ 39,418 110-City Clerk-11112 Clerk Services 5.00 2.427% $ 13,139 $ 13,139 $ 3,235 $ 16,374 110-City Manager-11113 Human Resource 16.00 7.767% $ 42,046 $ 42,046 $ 10,351 $ 52,397 110-City Attorney-12121 City Attorney 6.00 2.913% $ 15,767 $ 15,767 $ 3,882 $ 19,649 110-Finance-13131 Finance 27.00 13.107% $ 70,953 $ 70,953 $ 17,467 $ 88,420 110-Public Works-21211 PW - Administration 5.00 2.427% $ 13,139 $ 13,139 $ 3,235 $ 16,374 110-Public Works-21213 PW - Maintenance 16.00 7.767% $ 42,046 $ 42,046 $ 10,351 $ 52,397 110-City Manager-14142 Admin Srvcs - Community Programs and Services 10.00 4.854% $ 26,279 $ 26,279 $ 6,469 $ 32,748 110-City Manager-14143 Admin Srvcs - Senior Services 2.00 0.971% $ 5,256 $ 5,256 $ 1,294 $ 6,550 110-Public Works-21212 PW - Engineering 21.00 10.194% $ 55,185 $ 55,185 $ 13,586 $ 68,771 110-Public Works-21214 PW- Environmental Programs 6.00 2.913% $ 15,767 $ 15,767 $ 3,882 $ 19,649 110-Community & Economic Development-31311 CEDE- Administration 1.00 0.485% $ 2,628 $ 2,628 $ 647 $ 3,275 110-Community & Economic Development-31314 CEDE - Planning 19.00 9.223% $ 49,930 $ 49,930 $ 12,292 $ 62,221 110-Community & Economic Development-31315 CEDE - Building Inspection 2.00 0.971% $ 5,256 $ 5,256 $ 1,294 $ 6,550 110-Community & Economic Development-31777 CEDE - Housing Development 15.00 7.282% $ 39,418 $ 39,418 $ 9,704 $ 49,122 110-Police-41411 Police-Administration 12.00 5.825% $ 31,534 $ 31,534 $ 7,763 $ 39,298 111-Finance-Information Services 1.00 0.485% $ 2,628 $ 2,628 $ 647 $ 3,275 201-Public Works-Gas Tax Fund 2.00 0.971% $ 5,256 $ 5,256 $ 1,294 $ 6,550 204-Community & Economic Development-Rent Stabilization Program 2.00 0.971% $ 5,256 $ 5,256 $ 1,294 $ 6,550 215-Community & Economic Development-Misc Federal And State Grants 1.00 0.485% $ 2,628 $ 2,628 $ 647 $ 3,275 219-Community & Economic Development-Measure HH 2.00 0.971% $ 5,256 $ 5,256 $ 1,294 $ 6,550 510-Public Works-Water Service Fund 6.00 2.913% $ 15,767 $ 15,767 $ 3,882 $ 19,649 520-Public Works-Garbage Collection Fund (Prop. Tax) 2.00 0.971% $ 5,256 $ 5,256 $ 1,294 $ 6,550 Total 206.00 100.000% $ 541,342 $ - $ 541,342 $ 115,801 $ 657,143 .

Allocation Basis: # of Staff Reports
.

Source of Allocation: Staff Report List
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 50 409
110-City Manager-11111 City Manager - Administration
.

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

ALLOCATION DETAIL
Sanitation District .
.
530-Public Works-EPA Sanitary District 1.00 100.000% $ 202,893 $ 202,893 $ 43,402 $ 246,295 Total 1.00 100.000% $ 202,893 $ - $ 202,893 $ 43,402 $ 246,295 .

Allocation Basis: Direct to Sanitation
.

FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 51 410

ALLOCATION SUMMARY
110-City Council-10101 City Council $ 20,821 $ 2,458 $ 31,534 $ - $ 54,813 110-City Manager-11111 City Manager - Administration $ 20,821 $ 23,071 $ 39,418 $ - $ 83,310 110-City Clerk-11112 Clerk Services $ 10,258 $ 8,206 $ 16,374 $ - $ 34,838 110-City Manager-11113 Human Resource $ 20,517 $ 16,538 $ 52,397 $ - $ 89,451 110-City Attorney-12121 City Attorney $ 15,387 $ 19,319 $ 19,649 $ - $ 54,355 110-Finance-13131 Finance $ 32,827 $ 22,125 $ 88,420 $ - $ 143,372 110-Public Works-21211 PW - Administration $ 15,387 $ 10,571 $ 16,374 $ - $ 42,332 110-Public Works-21213 PW - Maintenance $ 33,545 $ 47,719 $ 52,397 $ - $ 133,661 110-Non-Departmental-95951 Non-Departmental $ - $ 2,303 $ - $ - $ 2,303 110-City Manager-14142 Admin Srvcs - Community Programs and Services $ 25,646 $ 11,352 $ 32,748 $ - $ 69,745 110-City Manager-14143 Admin Srvcs - Senior Services $ 20,517 $ 6,659 $ 6,550 $ - $ 33,725 110-Public Works-21212 PW - Engineering $ 30,775 $ 16,019 $ 68,771 $ - $ 115,565 110-Public Works-21214 PW- Environmental Programs $ 3,077 $ 4,504 $ 19,649 $ - $ 27,231 110-Community & Economic Development-31311 CEDE- Administration $ 15,593 $ 11,473 $ 3,275 $ - $ 30,340 110-Community & Economic Development-31313 CEDE - Rent Stabilization $ - $ 30 $ - $ - $ 30 110-Community & Economic Development-31314 CEDE - Planning $ 25,646 $ 18,573 $ 62,221 $ - $ 106,440 110-Community & Economic Development-31315 CEDE - Building Inspection $ 35,904 $ 45,717 $ 6,550 $ - $ 88,170 110-Community & Economic Development-31777 CEDE - Housing Development $ 1,795 $ 3,675 $ 49,122 $ - $54,591.88 110-Police-41411 Police-Administration $ 46,162 $ 76,843 $ 39,298 $ - $ 162,303 110-Police-41412 Police-Operations $ 148,745 $ 126,942 $ - $ - $ 275,687 110-Police-41413 Police-Investigations $ 71,808 $ 27,591 $ - $ - $ 99,399 111-Finance-Information Services $ 5,129 $ 20,481 $ 3,275 $ - $28,885.07 112-Finance-Equipment & Vehicle Replacement $ - $ 2,376 $ - $ - $ 2,376 113-Finance-Self Insurance $ - $ 17,718 $ - $ - $ 17,718 117-Finance-Community Development Pass Through Fund $ - $ 16,580 $ - $ - $ 16,580 201-Public Works-Gas Tax Fund $ 3,684 $ 16,096 $ 6,550 $ - $ 26,330 202-Public Works-Measure A Smc 20 1/2 Sales Tax $ - $ 56 $ - $ - $ 56 203-Public Works-Nat'l Pollutant Discharged Elimation Sys $ 7,540 $ 11,579 $ - $ - $ 19,119 204-Community & Economic Development-Rent Stabilization Program $ 10,258 $ 11,760 $ 6,550 $ - $ 28,568 207-Community & Economic Development-Housing-In-Lieu Fund $ - $ 1,654 $ - $ - $ 1,654 209-Community & Economic Development-Revolving Housing Loans $ - $ 50 $ - $ - $ 50.09 213-Police-Federal And State Law Enforcement Grants $ - $ 2,683 $ - $ - $ 2,683 215-Community & Economic Development-Misc Federal And State Grants $ - $ 4,736 $ 3,275 $ - $ 8,011 218-Community & Economic Development-Affordable Housing Transient Occupancy Tax (TOT) $ - $ 464 $ - $ - $ 464 219-Community & Economic Development-Measure HH $ 6,052 $ 4,606 $ 6,550 $ - $ 17,208 220-Finance-LMIH Successor Fund $ 7,335 $ 6,683 $ - $ - $ 14,018 221-Public Works-Lighting Fund $ 467 $ 5,208 $ - $ - $ 5,675 222-Public Works-Drainage Fund $ 1,332 $ 4,947 $ - $ - $ 6,279 230-Public Safety-Local Grant Fund $ - $ 8,421 $ - $ - $ 8,421 110-City Manager-11111 City Manager - Administration Total Managerial
Support
Program
Support
Policy
Support
Sanitation
District
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 52 411

ALLOCATION SUMMARY
110-City Manager-11111 City Manager - Administration Total Managerial
Support
Program
Support
Policy
Support
Sanitation
District
231-City Manager-CYSFF - Children/ Youth/ Senior/ Family Fund $ - $ 771 $ - $ - $ 771 234-Public Works-Measure W $ - $ 27 $ - $ - $ 27
301-Public Works-Capital Improvements Project Funds - Local matching $ 2,565 $ 1,096 $ - $ - $ 3,660 510-Public Works-Water Service Fund $ 5,129 $ 6,751 $ 19,649 $ - $ 31,529 511-Public Works-Water Capital Surcharge Fund $ - $ 4,814 $ - $ - $ 4,813.74 520-Public Works-Garbage Collection Fund (Prop. Tax) $ 11,922 $ 5,899 $ 6,550 $ - $ 24,371 530-Public Works-EPA Sanitary District $ - $ - $ - $ 246,295 $ 246,295 705-Non-Departmental-Trust and Agency Fund $ 499 $ - $ - $ - $ 499 Total $ 657,143 $ 657,143 $ 657,143 $ 246,295 $2,217,722 FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 53 412
4 CLERK SERVICES
The Clerk Services Office is responsible for assisting the Mayor and City Council, conducting research, managing records, and providing customer service to the public. Costs associated with the Clerk Services are allocated to Receiving Departments as follows:
• Council Support – represents the support associated with supporting the operations and activities of the City Council. These costs are allocated based on the number of agenda items per department. • Public Records & Records Management – represents the support associated with responding to public records requests and managing records on behalf of City departments. These costs are allocated based on the number of public records requests. • Boards, Committees, and Commissions – represents the support associated with managing the activities of the Boards and Commissions. These costs are allocated based on the number of board members per board, committee, and commissions per department.
• Public Information & Communications Requests – represents the costs associated with processing public information and communications requests. These costs are equally allocated to all departments. • Elections – represents the costs associated with conducting elections. These costs have not been allocated as this function is in service of the community.

The chart on the following page illustrates the functions and measures used to allocate Clerk Services costs. The top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide.

The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 54 413

CLERK SERVICES
Council Support
# of Agenda Items
Public Records &
Records Management
# of Public Records
Request
Boards, Commissions,
and Committees
# of Board Members
Public Information &
Communications
Equal to All
Elections
Not Allocated
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 55 414

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 519,926 $ 519,926
Total Disallowed Costs $ - $ -
Incoming Costs
110-City Council-10101 City Council $ 7,679 $ 10,139 $ 17,818 110-City Manager-11111 City Manager - Administration $ 28,169 $ 6,669 $ 34,838 110-City Clerk-11112 Clerk Services $ 24,317 $ 24,317
110-City Manager-11113 Human Resource $ 17,492 $ 17,492 110-City Attorney-12121 City Attorney $ 9,000 $ 9,000
110-Finance-13131 Finance $ 20,070 $ 20,070
110-Non-Departmental-95951 Non-Departmental $ 15,014 $ 15,014 Total Incoming Costs $ 35,848 $ 102,701 $ 138,549
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 555,774 $ 102,701 $ 658,475 110-City Clerk-11112 Clerk Services
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 56 415
110-City Clerk-11112 Clerk Services
Distribution Percentage 57.00% 13.00% 10.00% 15.00% 5.00% Personnel
Salaries & Benefits $ 291,576 S $ 166,198 $ 37,905 $ 29,158 $ 43,736 $ 14,579 Subtotal Personnel Cost $ 291,576 $ 166,198 $ 37,905 $ 29,158 $ 43,736 $ 14,579 Operating Services & Supplies
Communication Expenses $ 30,800 S $ 17,556 $ 4,004 $ 3,080 $ 4,620 $ 1,540 County Services $ 100,000 S $ 57,000 $ 13,000 $ 10,000 $ 15,000 $ 5,000 Professional Services $ 90,000 S $ 51,300 $ 11,700 $ 9,000 $ 13,500 $ 4,500 Supplies and Materials $ 2,550 S $ 1,454 $ 332 $ 255 $ 383 $ 128 Training Related $ 5,000 S $ 2,850 $ 650 $ 500 $ 750 $ 250 Subtotal Operating Cost $ 228,350 $ 130,160 $ 29,686 $ 22,835 $ 34,253 $ 11,418 FUNCTIONAL EXPENDITURES $ 519,926.00 $ 296,357.82 $ 67,590.38 $ 51,992.60 $ 77,988.90 $ 25,996.30 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ - $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ - $ - $ - $ -
FUNCTIONAL COST $ 519,926.00 $ 296,357.82 $ 67,590.38 $ 51,992.60 $ 77,988.90 $ 25,996.30 First Allocation
Incoming - All Others $ 35,848 $ 20,433 $ 4,660 $ 3,585 $ 5,377 $ 1,792 Reallocate Admin Costs $ - $ - $ - $ - $ - $ -
Unallocated Costs $ (27,789) $ - $ - $ - $ - $(27,789)
Subtotal of First Allocation $ 527,985.28 $ 316,791.17 $ 72,250.62 $ 55,577.40 $ 83,366.10 $ - Second Allocation
Incoming - All Others $ 102,701 $ 58,540 $ 13,351 $ 10,270 $ 15,405 $ 5,135 Reallocate Admin Costs $ - $ - $ - $ - $ - $ -
Unallocated Costs $ (5,135) $ - $ - $ - $ - $ (5,135)
Subtotal of Second Allocation $ 97,566.13 $ 58,539.68 $ 13,351.15 $ 10,270.12 $ 15,405.18 $ - TOTAL ALLOCATED $ 625,551 $ 375,331 $ 85,602 $ 65,848 $ 98,771 $ -

EXPENSE DETAIL
Expense Type Expense ($) Elections Public Information & Communications
S
p
re
Council
Support
Public Records & Records
Management
Boards, Commissions,
and Committees
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 57 416
110-City Clerk-11112 Clerk Services
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Council Support .
.
110-City Council-10101 City Council 15.00 5.034% $ 15,946 $ 15,946 $ 15,946 110-City Manager-11111 City Manager - Administration 23.00 7.718% $ 24,450 $ 24,450 $ 24,450 110-City Clerk-11112 Clerk Services 12.00 4.027% $ 12,757 $ 12,757 $ 12,757 110-City Manager-11113 Human Resource 17.00 5.705% $ 18,072 $ 18,072 $ 4,013 $ 22,085 110-City Attorney-12121 City Attorney 11.00 3.691% $ 11,694 $ 11,694 $ 2,597 $ 14,290 110-Finance-13131 Finance 31.00 10.403% $ 32,955 $ 32,955 $ 7,317 $ 40,272 110-Public Works-21211 PW - Administration 4.00 1.342% $ 4,252 $ 4,252 $ 944 $ 5,196 110-Public Works-21213 PW - Maintenance 16.00 5.369% $ 17,009 $ 17,009 $ 3,777 $ 20,786 110-City Manager-14142 Admin Srvcs - Community Programs and Services 10.00 3.356% $ 10,631 $ 10,631 $ 2,360 $ 12,991 110-City Manager-14143 Admin Srvcs - Senior Services 3.00 1.007% $ 3,189 $ 3,189 $ 708 $ 3,897 110-Public Works-21212 PW - Engineering 21.00 7.047% $ 22,324 $ 22,324 $ 4,957 $ 27,281 110-Public Works-21214 PW- Environmental Programs 7.00 2.349% $ 7,441 $ 7,441 $ 1,652 $ 9,094 110-Community & Economic Development-31311 CEDE- Administration 1.00 0.336% $ 1,063 $ 1,063 $ 236 $ 1,299 110-Community & Economic Development-31314 CEDE - Planning 18.00 6.040% $ 19,135 $ 19,135 $ 4,249 $ 23,384 110-Community & Economic Development-31315 CEDE - Building Inspection 2.00 0.671% $ 2,126 $ 2,126 $ 472 $ 2,598 110-Community & Economic Development-31777 CEDE - Housing Development 15.00 5.034% $ 15,946 $ 15,946 $ 3,541 $ 19,487 110-Police-41411 Police-Administration 12.00 4.027% $ 12,757 $ 12,757 $ 2,833 $ 15,589 111-Finance-Information Services 1.00 0.336% $ 1,063 $ 1,063 $ 236 $ 1,299 201-Public Works-Gas Tax Fund 2.00 0.671% $ 2,126 $ 2,126 $ 472 $ 2,598 204-Community & Economic Development-Rent Stabilization Program 2.00 0.671% $ 2,126 $ 2,126 $ 472 $ 2,598 215-Community & Economic Development-Misc Federal And State Grants 1.00 0.336% $ 1,063 $ 1,063 $ 236 $ 1,299 219-Community & Economic Development-Measure HH 2.00 0.671% $ 2,126 $ 2,126 $ 472 $ 2,598 510-Public Works-Water Service Fund 6.00 2.013% $ 6,378 $ 6,378 $ 1,416 $ 7,795 520-Public Works-Garbage Collection Fund (Prop. Tax) 3.00 1.007% $ 3,189 $ 3,189 $ 708 $ 3,897 530-Public Works-EPA Sanitary District 20.00 6.711% $ 21,261 $ 21,261 $ 4,721 $ 25,982 Other 43.00 14.430% $ 45,711 $ 45,711 $ 10,150 $ 55,862 Total 298.00 100.000% $ 316,791 $ - $ 316,791 $ 58,540 $ 375,331 .

Allocation Basis: # of Agenda Items
.

Source of Allocation: Agenda Report

ALLOCATION DETAIL
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 58 417
110-City Clerk-11112 Clerk Services
.

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

ALLOCATION DETAIL
Public Records & Records Management .
.
110-City Manager-11111 City Manager - Administration 1.00 4.000% $ 2,890 $ 2,890 $ 2,890 110-City Clerk-11112 Clerk Services 4.00 16.000% $ 11,560 $ 11,560 $ 11,560 110-City Manager-11113 Human Resource 1.00 4.000% $ 2,890 $ 2,890 $ 668 $ 3,558 110-Finance-13131 Finance 1.00 4.000% $ 2,890 $ 2,890 $ 668 $ 3,558 110-Public Works-21211 PW - Administration 5.00 20.000% $ 14,450 $ 14,450 $ 3,338 $ 17,788 110-Community & Economic Development-31315 CEDE - Building Inspection 1.00 4.000% $ 2,890 $ 2,890 $ 668 $ 3,558 110-Police-41411 Police-Administration 12.00 48.000% $ 34,680 $ 34,680 $ 8,011 $ 42,691 Total 25.00 100.000% $ 72,251 $ - $ 72,251 $ 13,351 $ 85,602 .

Allocation Basis: # of Public Records Requests
.

Source of Allocation: PRR Report
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 59 418
110-City Clerk-11112 Clerk Services
.

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

ALLOCATION DETAIL
Boards, Commissions, and Committees .
.
110-Public Works-21211 PW - Administration 8.00 17.778% $ 9,880 $ 9,880 $ 1,826 $ 11,706 110-City Manager-14143 Admin Srvcs - Senior Services 9.00 20.000% $ 11,115 $ 11,115 $ 2,054 $ 13,170 110-Community & Economic Development-31314 CEDE - Planning 8.00 17.778% $ 9,880 $ 9,880 $ 1,826 $ 11,706 204-Community & Economic Development-Rent Stabilization Program 8.00 17.778% $ 9,880 $ 9,880 $ 1,826 $ 11,706 530-Public Works-EPA Sanitary District 12.00 26.667% $ 14,821 $ 14,821 $ 2,739 $ 17,559 Total 45.00 100.000% $ 55,577 $ - $ 55,577 $ 10,270 $ 65,848 .

Allocation Basis: # of Board Members
.

Source of Allocation: Board Members List
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 60 419
110-City Clerk-11112 Clerk Services
.

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

ALLOCATION DETAIL
Public Information & Communications .
.
110-City Council-10101 City Council 1.00 14.286% $ 11,909 $ 11,909 $ 11,909 110-City Manager-11111 City Manager - Administration 1.00 14.286% $ 11,909 $ 11,909 $ 11,909 110-City Attorney-12121 City Attorney 1.00 14.286% $ 11,909 $ 11,909 $ 3,081 $ 14,990 110-Finance-13131 Finance 1.00 14.286% $ 11,909 $ 11,909 $ 3,081 $ 14,990 110-Public Works-21211 PW - Administration 1.00 14.286% $ 11,909 $ 11,909 $ 3,081 $ 14,990 110-Community & Economic Development-31311 CEDE- Administration 1.00 14.286% $ 11,909 $ 11,909 $ 3,081 $ 14,990 110-Police-41411 Police-Administration 1.00 14.286% $ 11,909 $ 11,909 $ 3,081 $ 14,990 Total 7.00 100.000% $ 83,366 $ - $ 83,366 $ 15,405 $ 98,771 .

Allocation Basis: Equal to All
.

FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 61 420

ALLOCATION SUMMARY
110-City Council-10101 City Council $ 15,946 $ - $ - $ 11,909 $ 27,855 110-City Manager-11111 City Manager - Administration $ 24,450 $ 2,890 $ - $ 11,909 $ 39,250 110-City Clerk-11112 Clerk Services $ 12,757 $ 11,560 $ - $ - $ 24,317 110-City Manager-11113 Human Resource $ 22,085 $ 3,558 $ - $ - $ 25,642 110-City Attorney-12121 City Attorney $ 14,290 $ - $ - $ 14,990 $ 29,281 110-Finance-13131 Finance $ 40,272 $ 3,558 $ - $ 14,990 $ 58,820 110-Public Works-21211 PW - Administration $ 5,196 $ 17,788 $ 11,706 $ 14,990 $ 49,681 110-Public Works-21213 PW - Maintenance $ 20,786 $ - $ - $ - $ 20,786 110-City Manager-14142 Admin Srvcs - Community Programs and Services $ 12,991 $ - $ - $ - $ 12,991 110-City Manager-14143 Admin Srvcs - Senior Services $ 3,897 $ - $ 13,170 $ - $ 17,067 110-Public Works-21212 PW - Engineering $ 27,281 $ - $ - $ - $ 27,281 110-Public Works-21214 PW- Environmental Programs $ 9,094 $ - $ - $ - $ 9,094 110-Community & Economic Development-31311 CEDE- Administration $ 1,299 $ - $ - $ 14,990 $ 16,290 110-Community & Economic Development-31314 CEDE - Planning $ 23,384 $ - $ 11,706 $ - $ 35,090 110-Community & Economic Development-31315 CEDE - Building Inspection $ 2,598 $ 3,558 $ - $ - $ 6,156 110-Community & Economic Development-31777 CEDE - Housing Development $ 19,487 $ - $ - $ - $19,486.57 110-Police-41411 Police-Administration $ 15,589 $ 42,691 $ - $ 14,990 $ 73,271 111-Finance-Information Services $ 1,299 $ - $ - $ - $ 1,299.10 201-Public Works-Gas Tax Fund $ 2,598 $ - $ - $ - $ 2,598 204-Community & Economic Development-Rent Stabilization Program $ 2,598 $ - $ 11,706 $ - $ 14,304 215-Community & Economic Development-Misc Federal And State Grants $ 1,299 $ - $ - $ - $ 1,299 219-Community & Economic Development-Measure HH $ 2,598 $ - $ - $ - $ 2,598 510-Public Works-Water Service Fund $ 7,795 $ - $ - $ - $ 7,795 520-Public Works-Garbage Collection Fund (Prop. Tax) $ 3,897 $ - $ - $ - $ 3,897 530-Public Works-EPA Sanitary District $ 25,982 $ - $ 17,559 $ - $ 43,541 Other $ 55,862 $ - $ - $ - $ 55,862
Total $ 375,331 $ 85,602 $ 65,848 $ 98,771 $ 625,551
110-City Clerk-11112 Clerk Services Total
Council
Support
Public Records &
Records
Management
Boards, Commissions,
and Committees
Public Information &
Communications
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 62 421
5 HUMAN RESOURCES
The Human Resources Department assists with hiring and discipline, provides training opportunities, manages labor relations, and administers the City’s benefits plans. Human Resources costs are allocated to Receiving Departments as follows:
• Employee Support – represents the support associated with providing resources and assistance to employees as it relates to recruitment, training, benefits, and disciplinary action. These costs are allocated based on the number of full-time equivalents per fund, department, and 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 department, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 63 422

HUMAN RESOURCES
Employee Support
# of FTE
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 64 423

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 1,047,825 $ 1,047,825
Total Disallowed Costs $ - $ -
Incoming Costs
110-City Council-10101 City Council $ 10,878 $ 14,364 $ 25,242 110-City Manager-11111 City Manager - Administration $ 72,208 $ 17,243 $ 89,451 110-City Clerk-11112 Clerk Services $ 20,962 $ 4,680 $ 25,642 110-City Manager-11113 Human Resource $ 34,985 $ 34,985 110-City Attorney-12121 City Attorney $ 12,190 $ 12,190 110-Finance-13131 Finance $ 42,459 $ 42,459
110-Public Works-21213 PW - Maintenance $ 107,000 $ 107,000 110-Non-Departmental-95951 Non-Departmental $ 30,048 $ 30,048 Total Incoming Costs $ 104,049 $ 262,969 $ 367,017
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 1,151,874 $ 262,969 $ 1,414,843 110-City Manager-11113 Human Resource
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 65 424
110-City Manager-11113 Human Resource
Distribution Percentage 100.00%
Personnel
Salaries & Benefits $ 633,375S $ 633,375
Subtotal Personnel Cost $ 633,375 $ 633,375
Operating Services & Supplies
Communication Expenses $ 44,500S $ 44,500
County Services $ 50,200S $ 50,200
JPA $ 1,000S $ 1,000
Professional Services $ 100,000S $ 100,000
Special Events $ 15,000S $ 15,000
Staff Support $ 150,000S $ 150,000
Supplies and Materials $ 16,750S $ 16,750
Training Related $ 37,000S $ 37,000
Subtotal Operating Cost $ 414,450 $ 414,450
FUNCTIONAL EXPENDITURES $ 1,047,825.31 $ 1,047,825.31
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ -
FUNCTIONAL COST $ 1,047,825.31 $ 1,047,825.31
First Allocation
Incoming - All Others $ 104,049 $ 104,049
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 1,151,873.92 $ 1,151,873.92 Second Allocation
Incoming - All Others $ 262,969 $ 262,969
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 262,968.89 $ 262,968.89 TOTAL ALLOCATED $ 1,414,843 $ 1,414,843
Expense Type Expense ($)
Sp
re

EXPENSE DETAIL
Employee Support
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 66 425
110-City Manager-11113 Human Resource
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Employee Support .
.
110-City Council-10101 City Council 5.00 3.797% $ 43,731 $ 43,731 $ 43,731 110-City Manager-11111 City Manager - Administration 5.00 3.797% $ 43,731 $ 43,731 $ 43,731 110-City Clerk-11112 Clerk Services 2.00 1.519% $ 17,492 $ 17,492 $ 17,492 110-City Manager-11113 Human Resource 4.00 3.037% $ 34,985 $ 34,985 $ 34,985 110-City Attorney-12121 City Attorney 3.00 2.278% $ 26,239 $ 26,239 $ 6,819 $ 33,057 110-Finance-13131 Finance 6.40 4.862% $ 56,000 $ 56,000 $ 14,553 $ 70,553 110-Public Works-21211 PW - Administration 3.00 2.278% $ 26,239 $ 26,239 $ 6,819 $ 33,057 110-Public Works-21213 PW - Maintenance 6.54 4.963% $ 57,171 $ 57,171 $ 14,857 $ 72,028 110-City Manager-14142 Admin Srvcs - Community Programs and Services 5.00 3.797% $ 43,731 $ 43,731 $ 11,364 $ 55,095 110-City Manager-14143 Admin Srvcs - Senior Services 4.00 3.037% $ 34,985 $ 34,985 $ 9,091 $ 44,076 110-Public Works-21212 PW - Engineering 6.00 4.556% $ 52,477 $ 52,477 $ 13,637 $ 66,114 110-Public Works-21214 PW- Environmental Programs 0.60 0.456% $ 5,248 $ 5,248 $ 1,364 $ 6,611 110-Community & Economic Development-31311 CEDE- Administration 3.04 2.308% $ 26,588 $ 26,588 $ 6,909 $ 33,498 110-Community & Economic Development-31314 CEDE - Planning 5.00 3.797% $ 43,731 $ 43,731 $ 11,364 $ 55,095 110-Community & Economic Development-31315 CEDE - Building Inspection 7.00 5.315% $ 61,223 $ 61,223 $ 15,910 $ 77,133 110-Community & Economic Development-31777 CEDE - Housing Development 0.35 0.266% $ 3,061 $ 3,061 $ 795 $ 3,857 110-Police-41411 Police-Administration 9.00 6.834% $ 78,716 $ 78,716 $ 20,456 $ 99,171 110-Police-41412 Police-Operations 29.00 22.020% $ 253,640 $ 253,640 $ 65,913 $ 319,552 110-Police-41413 Police-Investigations 14.00 10.630% $ 122,447 $ 122,447 $ 31,820 $ 154,267 111-Finance-Information Services 1.00 0.759% $ 8,746 $ 8,746 $ 2,273 $ 11,019 201-Public Works-Gas Tax Fund 0.72 0.545% $ 6,282 $ 6,282 $ 1,632 $ 7,914 203-Public Works-Nat'l Pollutant Discharged Elimation Sys 1.47 1.116% $ 12,857 $ 12,857 $ 3,341 $ 16,198 204-Community & Economic Development-Rent Stabilization Program 2.00 1.519% $ 17,492 $ 17,492 $ 4,546 $ 22,038 219-Community & Economic Development-Measure HH 1.18 0.896% $ 10,321 $ 10,321 $ 2,682 $ 13,002 220-Finance-LMIH Successor Fund 1.43 1.086% $ 12,507 $ 12,507 $ 3,250 $ 15,757 221-Public Works-Lighting Fund 0.09 0.069% $ 796 $ 796 $ 207 $ 1,003 222-Public Works-Drainage Fund 0.26 0.197% $ 2,271 $ 2,271 $ 590 $ 2,862 301-Public Works-Capital Improvements Project Funds - Local matching 0.50 0.380% $ 4,373 $ 4,373 $ 1,136 $ 5,510 510-Public Works-Water Service Fund 1.00 0.759% $ 8,746 $ 8,746 $ 2,273 $ 11,019 520-Public Works-Garbage Collection Fund (Prop. Tax) 2.32 1.765% $ 20,330 $ 20,330 $ 5,283 $ 25,613 530-Public Works-EPA Sanitary District 1.70 1.291% $ 14,869 $ 14,869 $ 3,864 $ 18,732 705-Non-Departmental-Trust and Agency Fund 0.10 0.074% $ 850 $ 850 $ 221 $ 1,071 Total 131.70 100.000% $ 1,151,874 $ - $ 1,151,874 $ 262,969 $ 1,414,843 .

Allocation Basis: # of FTE
.

Source of Allocation: Personnel File

ALLOCATION DETAIL
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 67 426

ALLOCATION SUMMARY
110-City Council-10101 City Council $ 43,731 $ 43,731
110-City Manager-11111 City Manager - Administration $ 43,731 $ 43,731 110-City Clerk-11112 Clerk Services $ 17,492 $ 17,492
110-City Manager-11113 Human Resource $ 34,985 $ 34,985 110-City Attorney-12121 City Attorney $ 33,057 $ 33,057 110-Finance-13131 Finance $ 70,553 $ 70,553
110-Public Works-21211 PW - Administration $ 33,057 $ 33,057 110-Public Works-21213 PW - Maintenance $ 72,028 $ 72,028 110-City Manager-14142 Admin Srvcs - Community Programs and Services $ 55,095 $ 55,095 110-City Manager-14143 Admin Srvcs - Senior Services $ 44,076 $ 44,076 110-Public Works-21212 PW - Engineering $ 66,114 $ 66,114 110-Public Works-21214 PW- Environmental Programs $ 6,611 $ 6,611 110-Community & Economic Development-31311 CEDE- Administration $ 33,498 $ 33,498 110-Community & Economic Development-31314 CEDE - Planning $ 55,095 $ 55,095 110-Community & Economic Development-31315 CEDE - Building Inspection $ 77,133 $ 77,133 110-Community & Economic Development-31777 CEDE - Housing Development $ 3,857 $ 3,856.67 110-Police-41411 Police-Administration $ 99,171 $ 99,171 110-Police-41412 Police-Operations $ 319,552 $ 319,552
110-Police-41413 Police-Investigations $ 154,267 $ 154,267 111-Finance-Information Services $ 11,019 $11,019.05
201-Public Works-Gas Tax Fund $ 7,914 $ 7,914
203-Public Works-Nat'l Pollutant Discharged Elimation Sys $ 16,198 $ 16,198 204-Community & Economic Development-Rent Stabilization Program $ 22,038 $ 22,038 219-Community & Economic Development-Measure HH $ 13,002 $ 13,002 220-Finance-LMIH Successor Fund $ 15,757 $ 15,757
221-Public Works-Lighting Fund $ 1,003 $ 1,003
222-Public Works-Drainage Fund $ 2,862 $ 2,862
301-Public Works-Capital Improvements Project Funds - Local matching $ 5,510 $ 5,510 510-Public Works-Water Service Fund $ 11,019 $ 11,019
520-Public Works-Garbage Collection Fund (Prop. Tax) $ 25,613 $ 25,613 530-Public Works-EPA Sanitary District $ 18,732 $ 18,732 705-Non-Departmental-Trust and Agency Fund $ 1,071 $ 1,071 Total $ 1,414,843 $1,414,843
110-City Manager-11113 Human Resource Employee Support Total FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 68 427
6 CITY ATTORNEY
The City Attorney is responsible for providing legal support and advice to City staff and elected and appointed officials. City Attorney costs are allocated to Receiving Departments as follows:
• Legal Advice – represents the support associated with providing legal counsel and services to City departments. These costs are allocated equally5 to all departments.
• Council and Board Support – represents the support with providing legal support to City Council and Boards and committees. These costs have been allocated based on the number of meetings per department. • Contracts and Insurance – represents the support associated with developing legal contracts reviewing insurance requirements on behalf of City departments. These costs have been allocated based on the number of contracts per department. • Public Records and Subpoenas – represents the support associated with responding to public records requests and processing subpoenas. These costs have not been allocated as this function is in relation to requests driven by the public. • Litigation – represents the costs associated with managing and resolving legal disputes on behalf of the overall city. These costs have not been allocated as this function is not directly in relation to specific city departments and is on behalf of the larger city. • Elections – represents the support associated with preparing ballot measures, advising council members that are up for re-election, and other similar services. These costs have not been allocated as this function is not in relation to a specific city department.

The chart on the following page illustrates the functions and measures used to allocate City Attorney costs. The top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide.

The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.
5 CEDE was weighted at 3x, Police was weighted at 2x, & Rent stabilization was weighted at 4x.

FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 69 428
City
Attorney
Legal Advice
Equal to All
Council and
Board Support
# of Meetings
Contracts and
Insurance
# of Contracts
Public
Records and
Subpoenas
Not Allocated
Litigation
Not Allocated
Elections
Not Allocated
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 70 429

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 1,224,052 $ 1,224,052
Total Disallowed Costs $ - $ -
Incoming Costs
110-City Council-10101 City Council $ 7,039 $ 9,294 $ 16,333 110-City Manager-11111 City Manager - Administration $ 44,037 $ 10,319 $ 54,355 110-City Clerk-11112 Clerk Services $ 23,603 $ 5,678 $ 29,281 110-City Manager-11113 Human Resource $ 26,239 $ 6,819 $ 33,057 110-Finance-13131 Finance $ 44,508 $ 44,508
110-Public Works-21213 PW - Maintenance $ 4,534 $ 4,534 110-Non-Departmental-95951 Non-Departmental $ 23,621 $ 23,621 Total Incoming Costs $ 100,917 $ 104,772 $ 205,689
Mid-Year Salary Adjustments $ 18,397
Total Cost Adjustments $ 18,397 $ 18,397
Total Costs to be Allocated $ 1,343,366 $ 104,772 $ 1,448,138 110-City Attorney-12121 City Attorney
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 71 430
110-City Attorney-12121 City Attorney
Distribution Percentage 50.58% 14.85% 14.85% 12.14% 0.00% 7.57% Personnel
Salaries & Benefits $ 740,002 S $ 374,299 $ 109,926 $ 109,926 $ 89,814 $ - $ 56,037 Subtotal Personnel Cost $ 740,002 $ 374,299 $ 109,926 $ 109,926 $ 89,814 $ - $ 56,037 Operating Services & Supplies
Communication Expenses $ 3,650 S $ 1,846 $ 542 $ 542 $ 443 $ - $ 276 Furniture & Equipment $ 37,100 S $ 18,765 $ 5,511 $ 5,511 $ 4,503 $ - $ 2,809 Legal & Accounting Services $ 392,500 S $ 392,500
Professional Services $ 33,000 S $ 16,692 $ 4,902 $ 4,902 $ 4,005 $ - $ 2,499 Supplies and Materials $ 7,750 S $ 3,920 $ 1,151 $ 1,151 $ 941 $ - $ 587 Training Related $ 10,050 S $ 5,083 $ 1,493 $ 1,493 $ 1,220 $ - $ 761 Subtotal Operating Cost $ 484,050 $ 46,307 $ 13,600 $ 13,600 $ 11,111 $ 392,500 $ 6,933 FUNCTIONAL EXPENDITURES $ 1,224,052.00 $ 420,605.28 $ 123,525.48 $ 123,525.48 $ 100,925.70 $ 392,500.00 $ 62,970.06 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ - $ - $ - $ -
Cost Adjustments
Mid-Year Salary Adjustments $ 18,397 S $ 9,305 $ 2,733 $ 2,733 $ 2,233 $ - $ 1,393 Subtotal Cost Adjustments $ 18,397 $ 9,305 $ 2,733 $ 2,733 $ 2,233 $ - $ 1,393 FUNCTIONAL COST $ 1,242,449.00 $ 429,910.62 $ 126,258.32 $ 126,258.32 $ 103,158.55 $ 392,500.00 $ 64,363.19 First Allocation
Incoming - All Others $ 100,917 $ 34,919 $ 10,255 $ 10,255 $ 8,379 $ 31,881 $ 5,228 Reallocate Admin Costs $ - $ - $ - $ - $ - $ - $ -
Unallocated Costs $ (605,509) $ - $ - $ - $ (111,538) $ (424,381) $ (69,591) Subtotal of First Allocation $ 737,857.09 $ 464,829.91 $ 136,513.59 $ 136,513.59 $ - $ - $ - Second Allocation
Incoming - All Others $ 104,772 $ 36,253 $ 10,647 $ 10,647 $ 8,699 $ 33,098 $ 5,428 Reallocate Admin Costs $ - $ - $ - $ - $ - $ - $ -
Unallocated Costs $ (47,225) $ - $ - $ - $ (8,699) $ (33,098) $ (5,428) Subtotal of Second Allocation $ 57,546.92 $ 36,253.00 $ 10,646.96 $ 10,646.96 $ - $ - $ - TOTAL ALLOCATED $ 795,404 $ 501,083 $ 147,161 $ 147,161 $ - $ - $ - Contracts and
Expense Type Expense ($) Insurance
S
p
re

EXPENSE DETAIL
Litigation Elections Public Records and
Subpoenas Legal Advice Council and Board Support
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 72 431
110-City Attorney-12121 City Attorney
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Legal Advice .
.
110-City Council-10101 City Council 1.00 6.250% $ 29,052 $ 29,052 $ 29,052 110-City Manager-11111 City Manager - Administration 0.20 1.250% $ 5,810 $ 5,810 $ 5,810 110-City Clerk-11112 Clerk Services 0.20 1.250% $ 5,810 $ 5,810 $ 5,810 110-City Manager-11113 Human Resource 0.20 1.250% $ 5,810 $ 5,810 $ 5,810 110-Finance-13131 Finance 1.00 6.250% $ 29,052 $ 29,052 $ 2,518 $ 31,569 110-Public Works-21211 PW - Administration 0.25 1.563% $ 7,263 $ 7,263 $ 629 $ 7,892 110-Public Works-21213 PW - Maintenance 0.25 1.563% $ 7,263 $ 7,263 $ 629 $ 7,892 110-City Manager-14142 Admin Srvcs - Community Programs and Services 0.20 1.250% $ 5,810 $ 5,810 $ 504 $ 6,314 110-City Manager-14143 Admin Srvcs - Senior Services 0.20 1.250% $ 5,810 $ 5,810 $ 504 $ 6,314 110-Public Works-21212 PW - Engineering 0.25 1.563% $ 7,263 $ 7,263 $ 629 $ 7,892 110-Public Works-21214 PW- Environmental Programs 0.25 1.563% $ 7,263 $ 7,263 $ 629 $ 7,892 110-Community & Economic Development-31311 CEDE- Administration 0.75 4.688% $ 21,789 $ 21,789 $ 1,888 $ 23,677 110-Community & Economic Development-31314 CEDE - Planning 0.75 4.688% $ 21,789 $ 21,789 $ 1,888 $ 23,677 110-Community & Economic Development-31315 CEDE - Building Inspection 0.75 4.688% $ 21,789 $ 21,789 $ 1,888 $ 23,677 110-Community & Economic Development-31777 CEDE - Housing Development 0.75 4.688% $ 21,789 $ 21,789 $ 1,888 $ 23,677 110-Police-41411 Police-Administration 0.67 4.167% $ 19,368 $ 19,368 $ 1,678 $ 21,046 110-Police-41412 Police-Operations 0.67 4.167% $ 19,368 $ 19,368 $ 1,678 $ 21,046 110-Police-41413 Police-Investigations 0.67 4.167% $ 19,368 $ 19,368 $ 1,678 $ 21,046 111-Finance-Information Services 1.00 6.250% $ 29,052 $ 29,052 $ 2,518 $ 31,569 204-Community & Economic Development-Rent Stabilization Program 4.00 25.000% $ 116,207 $ 116,207 $ 10,070 $ 126,278 510-Public Works-Water Service Fund 1.00 6.250% $ 29,052 $ 29,052 $ 2,518 $ 31,569 530-Public Works-EPA Sanitary District 1.00 6.250% $ 29,052 $ 29,052 $ 2,518 $ 31,569 Total 16.00 100.000% $ 464,830 $ - $ 464,830 $ 36,253 $ 501,083 .

Allocation Basis: Equal to All
.

ALLOCATION DETAIL
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 73 432
110-City Attorney-12121 City Attorney
.

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

ALLOCATION DETAIL
Council and Board Support .
.
110-City Council-10101 City Council 28.00 35.443% $ 48,385 $ 48,385 $ 48,385 110-Community & Economic Development-31314 CEDE - Planning 20.00 25.316% $ 34,560 $ 34,560 $ 4,175 $ 38,736 204-Community & Economic Development-Rent Stabilization Program 7.00 8.861% $ 12,096 $ 12,096 $ 1,461 $ 13,557 530-Public Works-EPA Sanitary District 24.00 30.380% $ 41,472 $ 41,472 $ 5,010 $ 46,483 Total 79.00 100.000% $ 136,514 $ - $ 136,514 $ 10,647 $ 147,161 .

Allocation Basis: # of Meetings
.

Source of Allocation: Meetings Report
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 74 433
110-City Attorney-12121 City Attorney
.

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

ALLOCATION DETAIL
Contracts and Insurance .
.
110-City Council-10101 City Council 4.00 1.869% $ 2,552 $ 2,552 $ 2,552 110-City Manager-11111 City Manager - Administration 17.00 7.944% $ 10,845 $ 10,845 $ 10,845 110-City Clerk-11112 Clerk Services 5.00 2.336% $ 3,190 $ 3,190 $ 3,190 110-City Manager-11113 Human Resource 10.00 4.673% $ 6,379 $ 6,379 $ 6,379 110-Finance-13131 Finance 7.00 3.271% $ 4,465 $ 4,465 $ 419 $ 4,884 110-Public Works-21211 PW - Administration 15.00 7.009% $ 9,569 $ 9,569 $ 897 $ 10,466 110-Public Works-21213 PW - Maintenance 14.00 6.542% $ 8,931 $ 8,931 $ 837 $ 9,768 110-City Manager-14142 Admin Srvcs - Community Programs and Services 30.00 14.019% $ 19,137 $ 19,137 $ 1,794 $ 20,932 110-Public Works-21212 PW - Engineering 11.00 5.140% $ 7,017 $ 7,017 $ 658 $ 7,675 110-Community & Economic Development-31311 CEDE- Administration 8.00 3.738% $ 5,103 $ 5,103 $ 479 $ 5,582 110-Community & Economic Development-31313 CEDE - Rent Stabilization 3.00 1.402% $ 1,914 $ 1,914 $ 179 $ 2,093 110-Community & Economic Development-31314 CEDE - Planning 2.00 0.935% $ 1,276 $ 1,276 $ 120 $ 1,395 110-Community & Economic Development-31777 CEDE - Housing Development 11.00 5.140% $ 7,017 $ 7,017 $ 658 $ 7,675 110-Police-41411 Police-Administration 14.00 6.542% $ 8,931 $ 8,931 $ 837 $ 9,768 530-Public Works-EPA Sanitary District 63.00 29.439% $ 40,189 $ 40,189 $ 3,768 $ 43,957 Total 214.00 100.000% $ 136,514 $ - $ 136,514 $ 10,647 $ 147,161 .

Allocation Basis: # of Contracts
.

Source of Allocation: Contracts Report
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 75 434

ALLOCATION SUMMARY
110-City Council-10101 City Council $ 29,052 $ 48,385 $ 2,552 $ 79,988 110-City Manager-11111 City Manager - Administration $ 5,810 $ - $ 10,845 $ 16,655 110-City Clerk-11112 Clerk Services $ 5,810 $ - $ 3,190 $ 9,000 110-City Manager-11113 Human Resource $ 5,810 $ - $ 6,379 $ 12,190 110-Finance-13131 Finance $ 31,569 $ - $ 4,884 $ 36,454 110-Public Works-21211 PW - Administration $ 7,892 $ - $ 10,466 $ 18,358 110-Public Works-21213 PW - Maintenance $ 7,892 $ - $ 9,768 $ 17,661 110-City Manager-14142 Admin Srvcs - Community Programs and Services $ 6,314 $ - $ 20,932 $ 27,246 110-City Manager-14143 Admin Srvcs - Senior Services $ 6,314 $ - $ - $ 6,314 110-Public Works-21212 PW - Engineering $ 7,892 $ - $ 7,675 $ 15,567 110-Public Works-21214 PW- Environmental Programs $ 7,892 $ - $ - $ 7,892 110-Community & Economic Development-31311 CEDE- Administration $ 23,677 $ - $ 5,582 $ 29,259 110-Community & Economic Development-31313 CEDE - Rent Stabilization $ - $ - $ 2,093 $ 2,093 110-Community & Economic Development-31314 CEDE - Planning $ 23,677 $ 38,736 $ 1,395 $ 63,808 110-Community & Economic Development-31315 CEDE - Building Inspection $ 23,677 $ - $ - $ 23,677 110-Community & Economic Development-31777 CEDE - Housing Development $ 23,677 $ - $ 7,675 $31,352.09 110-Police-41411 Police-Administration $ 21,046 $ - $ 9,768 $ 30,814 110-Police-41412 Police-Operations $ 21,046 $ - $ - $ 21,046 110-Police-41413 Police-Investigations $ 21,046 $ - $ - $ 21,046 111-Finance-Information Services $ 31,569 $ - $ - $31,569.44 204-Community & Economic Development-Rent Stabilization Program $ 126,278 $ 13,557 $ - $ 139,835 510-Public Works-Water Service Fund $ 31,569 $ - $ - $ 31,569 530-Public Works-EPA Sanitary District $ 31,569 $ 46,483 $ 43,957 $ 122,009 Total $ 501,083 $ 147,161 $ 147,161 $ 795,404
110-City Attorney-12121 City Attorney Legal Advice Total Council and
Board
Support
Contracts
and
Insurance
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 76 435
6 FINANCE
The Finance Department is responsible for the oversight of the Finance department and associated divisions. This division also assists with revenue collection. Finance costs are allocated to Receiving Departments as follows:
• Accounting and Financial Reporting – represents the support associated with processing accounting transactions (accounts receivable, accounts payable, journal entries, etc.) as well as developing annual financial reports. These costs are allocated based on the number of Transactions.
• Payroll – represents the support associated with processing payroll for all city employees. These costs are allocated based on the full-time equivalents per fund, department, and division.
• Budget – represents the support associated with overseeing the budget process and working with city departments to monitor the budget throughout the year. These costs are allocated to the non-personnel budgeted expenditures. • Treasury – represents the support associated with managing the city’s investments. These costs are allocated equally to all departments. • EPASD Accounting – represents the support associated with providing financial support such as accounts payable, accounts receivable, financial reporting, and journal entry related support to the East Palo Alto Sanitation District. These costs are allocated directly to East Palo Alto Sanitation District.

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

FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 77 436

FINANCE
Accounting and
Financial
Reporting
# of
Transactions
Payroll
# of FTE
Budget
Non-personnel
budgeted
expenditures
Treasury
Equal to all
EPASD
Accounting
Direct to EPASD
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 78 437

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 1,401,873 $ 1,401,873
Total Deductions $ - $ -
Incoming Costs
110-City Council-10101 City Council $ 19,837 $ 26,193 $ 46,030 110-City Manager-11111 City Manager - Administration $ 115,672 $ 27,700 $ 143,372 110-City Clerk-11112 Clerk Services $ 47,754 $ 11,066 $ 58,820 110-City Manager-11113 Human Resource $ 56,000 $ 14,553 $ 70,553 110-City Attorney-12121 City Attorney $ 33,517 $ 2,936 $ 36,454 110-Finance-13131 Finance $ 31,728 $ 31,728
110-Public Works-21213 PW - Maintenance $ 22,216 $ 22,216 110-Non-Departmental-95951 Non-Departmental $ 47,396 $ 47,396 Total Incoming Costs $ 272,781 $ 183,787 $ 456,568
Mid-Year Salary Adjustments $ 184,832
Total Cost Adjustments $ 184,832 $ 184,832
Total Costs to be Allocated $ 1,859,486 $ 183,787 $ 2,043,274 110-Finance-13131 Finance
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 79 438
110-Finance-13131 Finance
Distribution Percentage 51.00% 15.00% 27.00% 7.00% 0.00% Personnel
Salaries & Benefits $1,082,632 S $ 552,143 $ 162,395 $ 292,311 $ 75,784 $ - Subtotal Personnel Cost $1,082,632 $ 552,143 $ 162,395 $ 292,311 $ 75,784 $ - Operating Services & Supplies
Communication Expenses $ 4,500 S $ 2,295 $ 675 $ 1,215 $ 315 $ - Legal & Accounting Services $ 248,578 S $ 126,775 $ 37,287 $ 67,116 $ 17,400 $ - Other Services $ 20,594 S $ 10,503 $ 3,089 $ 5,560 $ 1,442 $ - Professional Services $ 11,150 S $ 5,687 $ 1,673 $ 3,011 $ 781 $ - Supplies and Materials $ 6,500 S $ 3,315 $ 975 $ 1,755 $ 455 $ - Training Related $ 27,919 S $ 14,239 $ 4,188 $ 7,538 $ 1,954 $ - Subtotal Operating Cost $ 319,241 $ 162,813 $ 47,886 $ 86,195 $ 22,347 $ - FUNCTIONAL EXPENDITURES $ 1,401,873.43 $ 714,955.45 $ 210,281.01 $ 378,505.83 $ 98,131.14 $ - Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ - $ - $ -
Cost Adjustments
Mid-Year Salary Adjustments $ 184,832 P $ 184,832
Subtotal Cost Adjustments $ 184,832 $ - $ - $ - $ - $ 184,832 FUNCTIONAL COST $ 1,586,705.43 $ 714,955.45 $ 210,281.01 $ 378,505.83 $ 98,131.14 $ 184,832.00 First Allocation
Incoming - All Others $ 272,781 $ 122,913 $ 36,151 $ 65,071 $ 16,870 $ 31,776 Reallocate Admin Costs $ - $ - $ - $ - $ - $ -
Unallocated Costs $ - $ - $ - $ - $ - $ -
Subtotal of First Allocation $ 1,859,486.37 $ 837,868.13 $ 246,431.80 $ 443,577.25 $ 115,001.51 $ 216,607.68 Second Allocation
Incoming - All Others $ 183,787 $ 82,813 $ 24,357 $ 43,842 $ 11,366 $ 21,409 Reallocate Admin Costs $ - $ - $ - $ - $ - $ -
Unallocated Costs $ - $ - $ - $ - $ - $ -
Subtotal of Second Allocation $ 183,787.25 $ 82,812.91 $ 24,356.74 $ 43,842.13 $ 11,366.48 $ 21,408.99 TOTAL ALLOCATED $2,043,274 $ 920,681 $ 270,789 $ 487,419 $ 126,368 $ 238,017 Expense Type Expense ($)

EXPENSE DETAIL
Treasury
S
p
re
Accounting and
Financial Reporting Payroll Budget EPASD Accounting
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 80 439
110-Finance-13131 Finance
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Accounting and Financial Reporting .
.
110-City Council-10101 City Council 271.00 1.048% $ 8,777 $ 8,777 $ 8,777 110-City Manager-11111 City Manager - Administration 627.00 2.424% $ 20,306 $ 20,306 $ 20,306 110-City Clerk-11112 Clerk Services 268.00 1.036% $ 8,680 $ 8,680 $ 8,680 110-City Manager-11113 Human Resource 734.00 2.837% $ 23,772 $ 23,772 $ 23,772 110-City Attorney-12121 City Attorney 814.00 3.146% $ 26,363 $ 26,363 $ 26,363 110-Finance-13131 Finance 320.00 1.237% $ 10,364 $ 10,364 $ 10,364 110-Public Works-21211 PW - Administration 274.00 1.059% $ 8,874 $ 8,874 $ 994 $ 9,867 110-Public Works-21213 PW - Maintenance 1,401.00 5.415% $ 45,373 $ 45,373 $ 5,080 $ 50,454 110-Non-Departmental-95951 Non-Departmental 287.00 1.109% $ 9,295 $ 9,295 $ 1,041 $ 10,336 110-City Manager-14142 Admin Srvcs - Community Programs and Services 775.50 2.998% $ 25,116 $ 25,116 $ 2,812 $ 27,928 110-City Manager-14143 Admin Srvcs - Senior Services 709.50 2.742% $ 22,978 $ 22,978 $ 2,573 $ 25,551 110-Public Works-21212 PW - Engineering 499.00 1.929% $ 16,161 $ 16,161 $ 1,810 $ 17,970 110-Public Works-21214 PW- Environmental Programs 310.00 1.198% $ 10,040 $ 10,040 $ 1,124 $ 11,164 110-Community & Economic Development-31311 CEDE- Administration 460.00 1.778% $ 14,898 $ 14,898 $ 1,668 $ 16,566 110-Community & Economic Development-31313 CEDE - Rent Stabilization 70.00 0.271% $ 2,267 $ 2,267 $ 254 $ 2,521 110-Community & Economic Development-31314 CEDE - Planning 459.00 1.774% $ 14,865 $ 14,865 $ 1,664 $ 16,530 110-Community & Economic Development-31315 CEDE - Building Inspection 618.00 2.389% $ 20,015 $ 20,015 $ 2,241 $ 22,256 110-Community & Economic Development-31777 CEDE - Housing Development 241.00 0.932% $ 7,805 $ 7,805 $ 874 $ 8,679 110-Police-41411 Police-Administration 1,924.00 7.437% $ 62,311 $ 62,311 $ 6,977 $ 69,288 110-Police-41412 Police-Operations 1,258.00 4.863% $ 40,742 $ 40,742 $ 4,562 $ 45,304 110-Police-41413 Police-Investigations 382.00 1.477% $ 12,372 $ 12,372 $ 1,385 $ 13,757 110-Public Works-99991 Capital Projects 6.00 0.023% $ 194 $ 194 $ 22 $ 216 111-Finance-Information Services 330.00 1.276% $ 10,688 $ 10,688 $ 1,197 $ 11,884 112-Finance-Equipment & Vehicle Replacement 47.00 0.182% $ 1,522 $ 1,522 $ 170 $ 1,693 113-Finance-Self Insurance 139.00 0.537% $ 4,502 $ 4,502 $ 504 $ 5,006 115-Finance-General Fund Reserve 2.00 0.008% $ 65 $ 65 $ 7 $ 72 117-Finance-Community Development Pass Through Fund 481.00 1.859% $ 15,578 $ 15,578 $ 1,744 $ 17,322 201-Public Works-Gas Tax Fund 987.00 3.815% $ 31,965 $ 31,965 $ 3,579 $ 35,544 202-Public Works-Measure A Smc 20 1/2 Sales Tax 92.00 0.356% $ 2,980 $ 2,980 $ 334 $ 3,313 203-Public Works-Nat'l Pollutant Discharged Elimation Sys 703.00 2.717% $ 22,768 $ 22,768 $ 2,549 $ 25,317 204-Community & Economic Development-Rent Stabilization Program 1,199.00 4.635% $ 38,831 $ 38,831 $ 4,348 $ 43,179 206-Public Works-Park-In-Lieu Fund 30.00 0.116% $ 972 $ 972 $ 109 $ 1,080 207-Community & Economic Development-Housing-In-Lieu Fund 81.00 0.313% $ 2,623 $ 2,623 $ 294 $ 2,917 209-Community & Economic Development-Revolving Housing Loans 144.00 0.557% $ 4,664 $ 4,664 $ 522 $ 5,186 213-Police-Federal And State Law Enforcement Grants 190.00 0.734% $ 6,153 $ 6,153 $ 689 $ 6,842 215-Community & Economic Development-Misc Federal And State Grants 218.00 0.843% $ 7,060 $ 7,060 $ 791 $ 7,851 218-Community & Economic Development-Affordable Housing Transient Occupancy Tax (TOT) 77.00 0.298% $ 2,494 $ 2,494 $ 279 $ 2,773 219-Community & Economic Development-Measure HH 1,196.00 4.623% $ 38,734 $ 38,734 $ 4,337 $ 43,071 220-Finance-LMIH Successor Fund 1,380.00 5.334% $ 44,693 $ 44,693 $ 5,004 $ 49,697 221-Public Works-Lighting Fund 547.00 2.114% $ 17,715 $ 17,715 $ 1,984 $ 19,699 222-Public Works-Drainage Fund 766.00 2.961% $ 24,808 $ 24,808 $ 2,778 $ 27,586 230-Public Safety-Local Grant Fund 290.00 1.121% $ 9,392 $ 9,392 $ 1,052 $ 10,444

ALLOCATION DETAIL
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 81 440
110-Finance-13131 Finance
.

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

ALLOCATION DETAIL
231-City Manager-CYSFF - Children/ Youth/ Senior/ Family Fund 98.00 0.379% $ 3,174 $ 3,174 $ 355 $ 3,529 233-Community & Economic Development-Silicon Valley Community Fund 99.00 0.383% $ 3,206 $ 3,206 $ 359 $ 3,565 234-Public Works-Measure W 78.00 0.301% $ 2,526 $ 2,526 $ 283 $ 2,809 301-Public Works-Capital Improvements Project Funds - Local matching 772.00 2.984% $ 25,002 $ 25,002 $ 2,799 $ 27,802 303-Public Works-Capital Improvements Project Funds - Grant expenditure 273.00 1.055% $ 8,841 $ 8,841 $ 990 $ 9,831 305-Public Works-Parks and Trails Impact Fee Fund 59.00 0.228% $ 1,911 $ 1,911 $ 214 $ 2,125 306-Public Works-Public Faculties Impact Fee Fund 59.00 0.228% $ 1,911 $ 1,911 $ 214 $ 2,125 307-Public Works-Transportation Infrastructure Impact Fee Fund 62.00 0.240% $ 2,008 $ 2,008 $ 225 $ 2,233 308-Public Works-RBD-I Storm Drain Impact Fee Fund 52.00 0.201% $ 1,684 $ 1,684 $ 189 $ 1,873 309-Public Works-RBD-O Storm Drain Impact Fee Fund 45.00 0.174% $ 1,457 $ 1,457 $ 163 $ 1,621 510-Public Works-Water Service Fund 904.00 3.494% $ 29,277 $ 29,277 $ 3,278 $ 32,555 511-Public Works-Water Capital Surcharge Fund 184.00 0.711% $ 5,959 $ 5,959 $ 667 $ 6,626 512-Public Works-Water Meter Surcharge Fund 70.00 0.271% $ 2,267 $ 2,267 $ 254 $ 2,521 513-Public Works-Water Capacity Fee Fund 74.00 0.286% $ 2,397 $ 2,397 $ 268 $ 2,665 520-Public Works-Garbage Collection Fund (Prop. Tax) 979.00 3.784% $ 31,706 $ 31,706 $ 3,550 $ 35,256 705-Non-Departmental-Trust and Agency Fund 362.00 1.399% $ 11,724 $ 11,724 $ 1,313 $ 13,037 706-Non-Departmental-Debt Service Trust 19.00 0.073% $ 615 $ 615 $ 69 $ 684 810-Non-Departmental-General Fixed Asset Account Group 14.00 0.054% $ 453 $ 453 $ 51 $ 504 820-Non-Departmental-General Long-Term Debt 4.00 0.015% $ 130 $ 130 $ 15 $ 144 830-Non-Departmental-0 10.00 0.039% $ 324 $ 324 $ 36 $ 360 Other - Closed Out Funds 47.00 0.182% $ 1,522 $ 1,522 $ 170 $ 1,693 Total 25,871.00 100.000% $ 837,868 ## $ 837,868 $ 82,813 $ 920,681 .

Allocation Basis: # of Transactions
.

Source of Allocation: Transaction Report
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 82 441
110-Finance-13131 Finance
.

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

ALLOCATION DETAIL
Payroll .
.
110-City Council-10101 City Council 5.00 3.797% $ 9,356 $ 9,356 $ 9,356 110-City Manager-11111 City Manager - Administration 5.00 3.797% $ 9,356 $ 9,356 $ 9,356 110-City Clerk-11112 Clerk Services 2.00 1.519% $ 3,742 $ 3,742 $ 3,742 110-City Manager-11113 Human Resource 4.00 3.037% $ 7,485 $ 7,485 $ 7,485 110-City Attorney-12121 City Attorney 3.00 2.278% $ 5,613 $ 5,613 $ 5,613 110-Finance-13131 Finance 6.40 4.862% $ 11,981 $ 11,981 $ 11,981 110-Public Works-21211 PW - Administration 3.00 2.278% $ 5,613 $ 5,613 $ 687 $ 6,301 110-Public Works-21213 PW - Maintenance 6.54 4.963% $ 12,231 $ 12,231 $ 1,498 $ 13,729 110-City Manager-14142 Admin Srvcs - Community Programs and Services 5.00 3.797% $ 9,356 $ 9,356 $ 1,146 $ 10,501 110-City Manager-14143 Admin Srvcs - Senior Services 4.00 3.037% $ 7,485 $ 7,485 $ 917 $ 8,401 110-Public Works-21212 PW - Engineering 6.00 4.556% $ 11,227 $ 11,227 $ 1,375 $ 12,602 110-Public Works-21214 PW- Environmental Programs 0.60 0.456% $ 1,123 $ 1,123 $ 137 $ 1,260 110-Community & Economic Development-31311 CEDE- Administration 3.04 2.308% $ 5,688 $ 5,688 $ 697 $ 6,385 110-Community & Economic Development-31314 CEDE - Planning 5.00 3.797% $ 9,356 $ 9,356 $ 1,146 $ 10,501 110-Community & Economic Development-31315 CEDE - Building Inspection 7.00 5.315% $ 13,098 $ 13,098 $ 1,604 $ 14,702 110-Community & Economic Development-31777 CEDE - Housing Development 0.35 0.266% $ 655 $ 655 $ 80 $ 735 110-Police-41411 Police-Administration 9.00 6.834% $ 16,840 $ 16,840 $ 2,062 $ 18,903 110-Police-41412 Police-Operations 29.00 22.020% $ 54,264 $ 54,264 $ 6,645 $ 60,909 110-Police-41413 Police-Investigations 14.00 10.630% $ 26,196 $ 26,196 $ 3,208 $ 29,404 111-Finance-Information Services 1.00 0.759% $ 1,871 $ 1,871 $ 229 $ 2,100 201-Public Works-Gas Tax Fund 0.72 0.545% $ 1,344 $ 1,344 $ 165 $ 1,508 203-Public Works-Nat'l Pollutant Discharged Elimation Sys 1.47 1.116% $ 2,751 $ 2,751 $ 337 $ 3,087 204-Community & Economic Development-Rent Stabilization Program 2.00 1.519% $ 3,742 $ 3,742 $ 458 $ 4,201 219-Community & Economic Development-Measure HH 1.18 0.896% $ 2,208 $ 2,208 $ 270 $ 2,478 220-Finance-LMIH Successor Fund 1.43 1.086% $ 2,676 $ 2,676 $ 328 $ 3,003 221-Public Works-Lighting Fund 0.09 0.069% $ 170 $ 170 $ 21 $ 191 222-Public Works-Drainage Fund 0.26 0.197% $ 486 $ 486 $ 60 $ 545 301-Public Works-Capital Improvements Project Funds - Local matching 0.50 0.380% $ 936 $ 936 $ 115 $ 1,050 510-Public Works-Water Service Fund 1.00 0.759% $ 1,871 $ 1,871 $ 229 $ 2,100 520-Public Works-Garbage Collection Fund (Prop. Tax) 2.32 1.765% $ 4,349 $ 4,349 $ 533 $ 4,882 530-Public Works-EPA Sanitary District 1.70 1.291% $ 3,181 $ 3,181 $ 390 $ 3,571 705-Non-Departmental-Trust and Agency Fund 0.10 0.074% $ 182 $ 182 $ 22 $ 204 Total 131.70 100.000% $ 246,432 ## $ 246,432 $ 24,357 $ 270,789 .

Allocation Basis: # of FTE
.

Source of Allocation: Personnel File
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 83 442
110-Finance-13131 Finance
.

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

ALLOCATION DETAIL
Budget .
.
110-City Council-10101 City Council 64,500.00 0.278% $ 1,232 $ 1,232 $ 1,232 110-City Manager-11111 City Manager - Administration 461,740.00 1.988% $ 8,820 $ 8,820 $ 8,820 110-City Clerk-11112 Clerk Services 228,350.00 0.983% $ 4,362 $ 4,362 $ 4,362 110-City Manager-11113 Human Resource 414,450.00 1.785% $ 7,917 $ 7,917 $ 7,917 110-City Attorney-12121 City Attorney 484,050.00 2.085% $ 9,246 $ 9,246 $ 9,246 110-Finance-13131 Finance 319,241.00 1.375% $ 6,098 $ 6,098 $ 6,098 110-Public Works-21211 PW - Administration 29,000.00 0.125% $ 554 $ 554 $ 60 $ 614 110-Public Works-21213 PW - Maintenance 1,741,700.00 7.501% $ 33,271 $ 33,271 $ 3,594 $ 36,864 110-Non-Departmental-95951 Non-Departmental 145,906.00 0.628% $ 2,787 $ 2,787 $ 301 $ 3,088 110-City Manager-14142 Admin Srvcs - Community Programs and Services 346,500.00 1.492% $ 6,619 $ 6,619 $ 715 $ 7,334 110-City Manager-14143 Admin Srvcs - Senior Services 258,300.00 1.112% $ 4,934 $ 4,934 $ 533 $ 5,467 110-Public Works-21212 PW - Engineering 68,000.00 0.293% $ 1,299 $ 1,299 $ 140 $ 1,439 110-Public Works-21214 PW- Environmental Programs 249,000.00 1.072% $ 4,756 $ 4,756 $ 514 $ 5,270 110-Community & Economic Development-31311 CEDE- Administration 203,600.00 0.877% $ 3,889 $ 3,889 $ 420 $ 4,309 110-Community & Economic Development-31313 CEDE - Rent Stabilization 1,900.00 0.008% $ 36 $ 36 $ 4 $ 40 110-Community & Economic Development-31314 CEDE - Planning 303,040.00 1.305% $ 5,789 $ 5,789 $ 625 $ 6,414 110-Community & Economic Development-31315 CEDE - Building Inspection 1,793,300.00 7.723% $ 34,256 $ 34,256 $ 3,700 $ 37,956 110-Community & Economic Development-31777 CEDE - Housing Development 155,935.00 0.672% $ 2,979 $ 2,979 $ 322 $ 3,300 110-Police-41411 Police-Administration 3,285,450.00 14.149% $ 62,760 $ 62,760 $ 6,779 $ 69,539 110-Police-41412 Police-Operations 100,000.00 0.431% $ 1,910 $ 1,910 $ 206 $ 2,117 111-Finance-Information Services 1,024,737.18 4.413% $ 19,575 $ 19,575 $ 2,114 $ 21,689 112-Finance-Equipment & Vehicle Replacement 150,565.50 0.648% $ 2,876 $ 2,876 $ 311 $ 3,187 113-Finance-Self Insurance 1,122,624.00 4.835% $ 21,445 $ 21,445 $ 2,316 $ 23,761 117-Finance-Community Development Pass Through Fund 1,050,500.00 4.524% $ 20,067 $ 20,067 $ 2,167 $ 22,234 201-Public Works-Gas Tax Fund 870,296.00 3.748% $ 16,625 $ 16,625 $ 1,796 $ 18,420 202-Public Works-Measure A Smc 20 1/2 Sales Tax 3,539.00 0.015% $ 68 $ 68 $ 7 $ 75 203-Public Works-Nat'l Pollutant Discharged Elimation Sys 530,838.00 2.286% $ 10,140 $ 10,140 $ 1,095 $ 11,236 204-Community & Economic Development-Rent Stabilization Program 383,150.00 1.650% $ 7,319 $ 7,319 $ 791 $ 8,110 207-Community & Economic Development-Housing-In-Lieu Fund 104,768.00 0.451% $ 2,001 $ 2,001 $ 216 $ 2,217 209-Community & Economic Development-Revolving Housing Loans 3,174.00 0.014% $ 61 $ 61 $ 7 $ 67 213-Police-Federal And State Law Enforcement Grants 170,000.00 0.732% $ 3,247 $ 3,247 $ 351 $ 3,598 215-Community & Economic Development-Misc Federal And State Grants 300,060.00 1.292% $ 5,732 $ 5,732 $ 619 $ 6,351 218-Community & Economic Development-Affordable Housing Transient Occupancy Tax (TOT) 29,418.00 0.127% $ 562 $ 562 $ 61 $ 623 219-Community & Economic Development-Measure HH 76,952.00 0.331% $ 1,470 $ 1,470 $ 159 $ 1,629 220-Finance-LMIH Successor Fund 170,653.00 0.735% $ 3,260 $ 3,260 $ 352 $ 3,612 221-Public Works-Lighting Fund 311,045.00 1.339% $ 5,942 $ 5,942 $ 642 $ 6,583 222-Public Works-Drainage Fund 259,373.00 1.117% $ 4,955 $ 4,955 $ 535 $ 5,490 230-Public Safety-Local Grant Fund 533,563.00 2.298% $ 10,192 $ 10,192 $ 1,101 $ 11,293 231-City Manager-CYSFF - Children/ Youth/ Senior/ Family Fund 48,822.00 0.210% $ 933 $ 933 $ 101 $ 1,033 FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 84 443
110-Finance-13131 Finance
.

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

ALLOCATION DETAIL
234-Public Works-Measure W 1,740.00 0.007% $ 33 $ 33 $ 4 $ 37 510-Public Works-Water Service Fund 316,957.00 1.365% $ 6,055 $ 6,055 $ 654 $ 6,709 511-Public Works-Water Capital Surcharge Fund 305,000.00 1.313% $ 5,826 $ 5,826 $ 629 $ 6,456 520-Public Works-Garbage Collection Fund (Prop. Tax) 90,453.00 0.390% $ 1,728 $ 1,728 $ 187 $ 1,914 530-Public Works-EPA Sanitary District 4,708,900.00 20.279% $ 89,951 $ 89,951 $ 9,716 $ 99,667 Total 23,221,089.68 100.000% $ 443,577 ## $ 443,577 $ 43,842 $ 487,419 .

Allocation Basis: Non-personnel budgeted expenditures
.

Source of Allocation: Expenditure Report
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 85 444
110-Finance-13131 Finance
.

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

ALLOCATION DETAIL
Treasury .
.
110-City Council-10101 City Council 1.00 2.857% $ 3,286 $ 3,286 $ 3,286 110-City Manager-11111 City Manager - Administration 1.00 2.857% $ 3,286 $ 3,286 $ 3,286 110-City Clerk-11112 Clerk Services 1.00 2.857% $ 3,286 $ 3,286 $ 3,286 110-City Manager-11113 Human Resource 1.00 2.857% $ 3,286 $ 3,286 $ 3,286 110-City Attorney-12121 City Attorney 1.00 2.857% $ 3,286 $ 3,286 $ 3,286 110-Finance-13131 Finance 1.00 2.857% $ 3,286 $ 3,286 $ 3,286 110-Public Works-21211 PW - Administration 0.25 0.714% $ 821 $ 821 $ 98 $ 919 110-Public Works-21213 PW - Maintenance 0.25 0.714% $ 821 $ 821 $ 98 $ 919 110-Non-Departmental-95951 Non-Departmental 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 110-City Manager-14142 Admin Srvcs - Community Programs and Services 0.50 1.429% $ 1,643 $ 1,643 $ 196 $ 1,839 110-City Manager-14143 Admin Srvcs - Senior Services 0.50 1.429% $ 1,643 $ 1,643 $ 196 $ 1,839 110-Public Works-21212 PW - Engineering 0.25 0.714% $ 821 $ 821 $ 98 $ 919 110-Public Works-21214 PW- Environmental Programs 0.25 0.714% $ 821 $ 821 $ 98 $ 919 110-Community & Economic Development-31311 CEDE- Administration 0.20 0.571% $ 657 $ 657 $ 78 $ 736 110-Community & Economic Development-31313 CEDE - Rent Stabilization 0.20 0.571% $ 657 $ 657 $ 78 $ 736 110-Community & Economic Development-31314 CEDE - Planning 0.20 0.571% $ 657 $ 657 $ 78 $ 736 110-Community & Economic Development-31315 CEDE - Building Inspection 0.20 0.571% $ 657 $ 657 $ 78 $ 736 110-Community & Economic Development-31777 CEDE - Housing Development 0.20 0.571% $ 657 $ 657 $ 78 $ 736 110-Police-41411 Police-Administration 0.50 1.429% $ 1,643 $ 1,643 $ 196 $ 1,839 110-Police-41412 Police-Operations 0.50 1.429% $ 1,643 $ 1,643 $ 196 $ 1,839 111-Finance-Information Services 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 112-Finance-Equipment & Vehicle Replacement 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 113-Finance-Self Insurance 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 117-Finance-Community Development Pass Through Fund 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 201-Public Works-Gas Tax Fund 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 202-Public Works-Measure A Smc 20 1/2 Sales Tax 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 203-Public Works-Nat'l Pollutant Discharged Elimation Sys 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 204-Community & Economic Development-Rent Stabilization Program 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 207-Community & Economic Development-Housing-In-Lieu Fund 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 209-Community & Economic Development-Revolving Housing Loans 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 213-Police-Federal And State Law Enforcement Grants 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 215-Community & Economic Development-Misc Federal And State Grants 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 218-Community & Economic Development-Affordable Housing Transient Occupancy Tax (TOT) 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 219-Community & Economic Development-Measure HH 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 220-Finance-LMIH Successor Fund 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 221-Public Works-Lighting Fund 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 222-Public Works-Drainage Fund 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 230-Public Safety-Local Grant Fund 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 231-City Manager-CYSFF - Children/ Youth/ Senior/ Family Fund 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 86 445
110-Finance-13131 Finance
.

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

ALLOCATION DETAIL
234-Public Works-Measure W 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 510-Public Works-Water Service Fund 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 511-Public Works-Water Capital Surcharge Fund 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 520-Public Works-Garbage Collection Fund (Prop. Tax) 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 530-Public Works-EPA Sanitary District 1.00 2.857% $ 3,286 $ 3,286 $ 392 $ 3,678 Total 35.00 100.000% $ 115,002 ## $ 115,002 $ 11,366 $ 126,368 .

Allocation Basis: Equal to all
.

FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 87 446
110-Finance-13131 Finance
.

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

ALLOCATION DETAIL
EPASD Accounting .
.
530-Public Works-EPA Sanitary District 1.00 100.000% $ 216,608 $ 216,608 $ 21,409 $ 238,017 Total 1.00 100.000% $ 216,608 ## $ 216,608 $ 21,409 $ 238,017 .

Allocation Basis: Direct to EPASD
.

FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 88 447

ALLOCATION SUMMARY
110-City Council-10101 City Council $ 8,777 $ 9,356 $ 1,232 $ 3,286 110-City Manager-11111 City Manager - Administration $ 20,306 $ 9,356 $ 8,820 $ 3,286 110-City Clerk-11112 Clerk Services $ 8,680 $ 3,742 $ 4,362 $ 3,286 110-City Manager-11113 Human Resource $ 23,772 $ 7,485 $ 7,917 $ 3,286 110-City Attorney-12121 City Attorney $ 26,363 $ 5,613 $ 9,246 $ 3,286 110-Finance-13131 Finance $ 10,364 $ 11,981 $ 6,098 $ 3,286 110-Public Works-21211 PW - Administration $ 9,867 $ 6,301 $ 614 $ 919 110-Public Works-21213 PW - Maintenance $ 50,454 $ 13,729 $ 36,864 $ 919 110-Non-Departmental-95951 Non-Departmental $ 10,336 $ - $ 3,088 $ 3,678 110-City Manager-14142 Admin Srvcs - Community Programs and Services $ 27,928 $ 10,501 $ 7,334 $ 1,839 110-City Manager-14143 Admin Srvcs - Senior Services $ 25,551 $ 8,401 $ 5,467 $ 1,839 110-Public Works-21212 PW - Engineering $ 17,970 $ 12,602 $ 1,439 $ 919 110-Public Works-21214 PW- Environmental Programs $ 11,164 $ 1,260 $ 5,270 $ 919 110-Community & Economic Development-31311 CEDE- Administration $ 16,566 $ 6,385 $ 4,309 $ 736 110-Community & Economic Development-31313 CEDE - Rent Stabilization $ 2,521 $ - $ 40 $ 736 110-Community & Economic Development-31314 CEDE - Planning $ 16,530 $ 10,501 $ 6,414 $ 736 110-Community & Economic Development-31315 CEDE - Building Inspection $ 22,256 $ 14,702 $ 37,956 $ 736 110-Community & Economic Development-31777 CEDE - Housing Development $ 8,679 $ 735 $ 3,300 $ 736 110-Police-41411 Police-Administration $ 69,288 $ 18,903 $ 69,539 $ 1,839 110-Police-41412 Police-Operations $ 45,304 $ 60,909 $ 2,117 $ 1,839 110-Police-41413 Police-Investigations $ 13,757 $ 29,404 $ - $ - 110-Public Works-99991 Capital Projects $ 216 $ - $ - $ - 111-Finance-Information Services $ 11,884 $ 2,100 $ 21,689 $ 3,678 112-Finance-Equipment & Vehicle Replacement $ 1,693 $ - $ 3,187 $ 3,678 113-Finance-Self Insurance $ 5,006 $ - $ 23,761 $ 3,678 115-Finance-General Fund Reserve $ 72 $ - $ - $ -
117-Finance-Community Development Pass Through Fund $ 17,322 $ - $ 22,234 $ 3,678 201-Public Works-Gas Tax Fund $ 35,544 $ 1,508 $ 18,420 $ 3,678 202-Public Works-Measure A Smc 20 1/2 Sales Tax $ 3,313 $ - $ 75 $ 3,678 203-Public Works-Nat'l Pollutant Discharged Elimation Sys $ 25,317 $ 3,087 $ 11,236 $ 3,678 204-Community & Economic Development-Rent Stabilization Program $ 43,179 $ 4,201 $ 8,110 $ 3,678 206-Public Works-Park-In-Lieu Fund $ 1,080 $ - $ - $ -
207-Community & Economic Development-Housing-In-Lieu Fund $ 2,917 $ - $ 2,217 $ 3,678 209-Community & Economic Development-Revolving Housing Loans $ 5,186 $ - $ 67 $ 3,678 110-Finance-13131 Finance
Accounting
and
Financial Payroll Budget Treasury
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 89 448

ALLOCATION SUMMARY
110-Finance-13131 Finance
Accounting
and
Financial Payroll Budget Treasury
213-Police-Federal And State Law Enforcement Grants $ 6,842 $ - $ 3,598 $ 3,678 215-Community & Economic Development-Misc Federal And State Grants $ 7,851 $ - $ 6,351 $ 3,678 218-Community & Economic Development-Affordable Housing Transient Occupancy Tax (TOT) $ 2,773 $ - $ 623 $ 3,678 219-Community & Economic Development-Measure HH $ 43,071 $ 2,478 $ 1,629 $ 3,678 220-Finance-LMIH Successor Fund $ 49,697 $ 3,003 $ 3,612 $ 3,678 221-Public Works-Lighting Fund $ 19,699 $ 191 $ 6,583 $ 3,678 222-Public Works-Drainage Fund $ 27,586 $ 545 $ 5,490 $ 3,678 230-Public Safety-Local Grant Fund $ 10,444 $ - $ 11,293 $ 3,678 231-City Manager-CYSFF - Children/ Youth/ Senior/ Family Fund $ 3,529 $ - $ 1,033 $ 3,678 233-Community & Economic Development-Silicon Valley Community Fund $ 3,565 $ - $ - $ - 234-Public Works-Measure W $ 2,809 $ - $ 37 $ 3,678
301-Public Works-Capital Improvements Project Funds - Local matching $ 27,802 $ 1,050 $ - $ - 303-Public Works-Capital Improvements Project Funds - Grant expenditure $ 9,831 $ - $ - $ - 305-Public Works-Parks and Trails Impact Fee Fund $ 2,125 $ - $ - $ - 306-Public Works-Public Faculties Impact Fee Fund $ 2,125 $ - $ - $ - 307-Public Works-Transportation Infrastructure Impact Fee Fund $ 2,233 $ - $ - $ - 308-Public Works-RBD-I Storm Drain Impact Fee Fund $ 1,873 $ - $ - $ - 309-Public Works-RBD-O Storm Drain Impact Fee Fund $ 1,621 $ - $ - $ - 510-Public Works-Water Service Fund $ 32,555 $ 2,100 $ 6,709 $ 3,678 511-Public Works-Water Capital Surcharge Fund $ 6,626 $ - $ 6,456 $ 3,678 512-Public Works-Water Meter Surcharge Fund $ 2,521 $ - $ - $ - 513-Public Works-Water Capacity Fee Fund $ 2,665 $ - $ - $ - 520-Public Works-Garbage Collection Fund (Prop. Tax) $ 35,256 $ 4,882 $ 1,914 $ 3,678 530-Public Works-EPA Sanitary District $ - $ 3,571 $ 99,667 $ 3,678 705-Non-Departmental-Trust and Agency Fund $ 13,037 $ 204 $ - $ - 706-Non-Departmental-Debt Service Trust $ 684 $ - $ - $ - 810-Non-Departmental-General Fixed Asset Account Group $ 504 $ - $ - $ - 820-Non-Departmental-General Long-Term Debt $ 144 $ - $ - $ - 830-Non-Departmental-0 $ 360 $ - $ - $ -
Other - Closed Out Funds $ 1,693 $ - $ - $ -
Total $ 920,681 $ 270,789 $ 487,419 $ 126,368
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 90 449

ALLOCATION SUMMARY
110-City Council-10101 City Council
110-City Manager-11111 City Manager - Administration
110-City Clerk-11112 Clerk Services
110-City Manager-11113 Human Resource
110-City Attorney-12121 City Attorney
110-Finance-13131 Finance
110-Public Works-21211 PW - Administration
110-Public Works-21213 PW - Maintenance
110-Non-Departmental-95951 Non-Departmental
110-City Manager-14142 Admin Srvcs - Community Programs and Services 110-City Manager-14143 Admin Srvcs - Senior Services
110-Public Works-21212 PW - Engineering
110-Public Works-21214 PW- Environmental Programs
110-Community & Economic Development-31311 CEDE- Administration 110-Community & Economic Development-31313 CEDE - Rent Stabilization 110-Community & Economic Development-31314 CEDE - Planning 110-Community & Economic Development-31315 CEDE - Building Inspection 110-Community & Economic Development-31777 CEDE - Housing Development 110-Police-41411 Police-Administration
110-Police-41412 Police-Operations
110-Police-41413 Police-Investigations
110-Public Works-99991 Capital Projects
111-Finance-Information Services
112-Finance-Equipment & Vehicle Replacement
113-Finance-Self Insurance
115-Finance-General Fund Reserve
117-Finance-Community Development Pass Through Fund
201-Public Works-Gas Tax Fund
202-Public Works-Measure A Smc 20 1/2 Sales Tax
203-Public Works-Nat'l Pollutant Discharged Elimation Sys 204-Community & Economic Development-Rent Stabilization Program 206-Public Works-Park-In-Lieu Fund
207-Community & Economic Development-Housing-In-Lieu Fund 209-Community & Economic Development-Revolving Housing Loans 110-Finance-13131 Finance
$ - $ 22,650
$ - $ 41,768
$ - $ 20,070
$ - $ 42,459
$ - $ 44,508
$ - $ 31,728
$ - $ 17,702
$ - $ 101,966
$ - $ 17,102
$ - $ 47,602
$ - $ 41,258
$ - $ 32,931
$ - $ 18,614
$ - $ 27,996
$ - $ 3,297
$ - $ 34,181
$ - $ 75,650
$ -$13,450.15
$ - $ 159,568
$ - $ 110,168
$ - $ 43,161
$ - $ 216
$ -$39,351.38
$ - $ 8,557
$ - $ 32,444
$ - $ 72
$ - $ 43,234
$ - $ 59,151
$ - $ 7,066
$ - $ 43,318
$ - $ 59,167
$ - $ 1,080
$ - $ 8,812
$ - $ 8,930.71
Total
EPASD
Accounting
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 91 450

ALLOCATION SUMMARY
110-Finance-13131 Finance
213-Police-Federal And State Law Enforcement Grants
215-Community & Economic Development-Misc Federal And State Grants 218-Community & Economic Development-Affordable Housing Transient Occupancy Tax (TOT) 219-Community & Economic Development-Measure HH
220-Finance-LMIH Successor Fund
221-Public Works-Lighting Fund
222-Public Works-Drainage Fund
230-Public Safety-Local Grant Fund
231-City Manager-CYSFF - Children/ Youth/ Senior/ Family Fund 233-Community & Economic Development-Silicon Valley Community Fund 234-Public Works-Measure W
301-Public Works-Capital Improvements Project Funds - Local matching 303-Public Works-Capital Improvements Project Funds - Grant expenditure 305-Public Works-Parks and Trails Impact Fee Fund
306-Public Works-Public Faculties Impact Fee Fund
307-Public Works-Transportation Infrastructure Impact Fee Fund 308-Public Works-RBD-I Storm Drain Impact Fee Fund
309-Public Works-RBD-O Storm Drain Impact Fee Fund
510-Public Works-Water Service Fund
511-Public Works-Water Capital Surcharge Fund
512-Public Works-Water Meter Surcharge Fund
513-Public Works-Water Capacity Fee Fund
520-Public Works-Garbage Collection Fund (Prop. Tax)
530-Public Works-EPA Sanitary District
705-Non-Departmental-Trust and Agency Fund
706-Non-Departmental-Debt Service Trust
810-Non-Departmental-General Fixed Asset Account Group
820-Non-Departmental-General Long-Term Debt
830-Non-Departmental-0
Other - Closed Out Funds
Total
Total
EPASD
Accounting
$ - $ 14,118
$ - $ 17,879
$ - $ 7,073
$ - $ 50,856
$ - $ 59,991
$ - $ 30,151
$ - $ 37,299
$ - $ 25,415
$ - $ 8,240
$ - $ 3,565
$ - $ 6,524
$ - $ 28,852
$ - $ 9,831
$ - $ 2,125
$ - $ 2,125
$ - $ 2,233
$ - $ 1,873
$ - $ 1,621
$ - $ 45,042
$ - $16,759.55
$ - $ 2,521
$ - $ 2,665
$ - $ 45,731
$ 238,017 $ 344,932
$ - $ 13,241
$ - $ 684
$ - $ 504
$ - $ 144
$ - $ 360
$ - $ 1,693
$ 238,017 $2,043,274
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 92 451
7 PUBLIC WORKS - ADMINISTRATION
The Public Works – Administration division includes staff that provide support to all of the City’s public works functions including – maintenance, water, sewer, sanitation, engineering, and capital project support. Public Works – Administration costs are allocated to as follows:
• Management & Oversight – represents the support associated with providing management related assistance and oversight to maintenance, water, sewer, environmental, engineering, & capital projects. These costs are allocated based on budgeted expenditures per public works division including capital projects and the East Palo Alto Sanitation District budgets.

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

FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 93 452
Public Works - Administration
Management & Oversight
Budget for Public Works Divisions
(Including Capital Projects & EPASD)
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 94 453

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Departmental Expenditures $ 669,781 $ 669,781
Total Disallowed Costs $ - $ -
Incoming Costs
110-City Council-10101 City Council $ 6,399 $ 8,449 $ 14,848 110-City Manager-11111 City Manager - Administration $ 34,265 $ 8,068 $ 42,332 110-City Clerk-11112 Clerk Services $ 40,492 $ 9,189 $ 49,681 110-City Manager-11113 Human Resource $ 26,239 $ 6,819 $ 33,057 110-City Attorney-12121 City Attorney $ 16,832 $ 1,527 $ 18,358 110-Finance-13131 Finance $ 15,863 $ 1,839 $ 17,702
110-Public Works-21213 PW - Maintenance $ 12,695 $ 12,695 110-Non-Departmental-95951 Non-Departmental $ 1,671 $ 1,671 Total Incoming Costs $ 140,089 $ 50,256 $ 190,345
Mid-Year Salary Adjustments $ 9,674
Total Cost Adjustments $ 9,674 $ 9,674
Total Costs to be Allocated $ 819,544 $ 50,256 $ 869,800 110-Public Works-21211 PW - Administration
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 95 454
110-Public Works-21211 PW - Administration
Distribution Percentage 100.00%
Personnel
Salaries & Benefits $ 640,781S $ 640,781
Subtotal Personnel Cost $ 640,781 $ 640,781
Operating Services & Supplies
Communication Expenses $ 6,000S $ 6,000
Maint. $ 1,000S $ 1,000
Special Events $ 3,000S $ 3,000
Supplies and Materials $ 8,500S $ 8,500
Training Related $ 10,500S $ 10,500
Subtotal Operating Cost $ 29,000 $ 29,000
FUNCTIONAL EXPENDITURES $ 669,781.00 $ 669,781.00
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Mid-Year Salary Adjustments $ 9,674P $ 9,674
Subtotal Cost Adjustments $ 9,674 $ 9,674
FUNCTIONAL COST $ 679,455.00 $ 679,455.00
First Allocation
Incoming - All Others $ 140,089 $ 140,089
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 819,544.06 $ 819,544.06
Second Allocation
Incoming - All Others $ 50,256 $ 50,256
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 50,255.78 $ 50,255.78
TOTAL ALLOCATED $ 869,800 $ 869,800
Expense Type Expense ($)

EXPENSE
DETAIL
Sp
re
Management
& Oversight
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 96 455
110-Public Works-21211 PW - Administration
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Management & Oversight .
.
110-Public Works-21213 PW - Maintenance 3,023,507.74 8.489% $ 69,573 $ 69,573 $ 4,266 $ 73,839 110-Public Works-21212 PW - Engineering 1,014,978.00 2.850% $ 23,355 $ 23,355 $ 1,432 $ 24,788 110-Public Works-21214 PW- Environmental Programs 285,397.20 0.801% $ 6,567 $ 6,567 $ 403 $ 6,970 201-Public Works-Gas Tax Fund 2,029,857.66 5.699% $ 46,708 $ 46,708 $ 2,864 $ 49,573 202-Public Works-Measure A Smc 20 1/2 Sales Tax 1,888,539.00 5.303% $ 43,457 $ 43,457 $ 2,665 $ 46,121 203-Public Works-Nat'l Pollutant Discharged Elimation Sys 733,650.16 2.060% $ 16,882 $ 16,882 $ 1,035 $ 17,917 221-Public Works-Lighting Fund 629,995.31 1.769% $ 14,497 $ 14,497 $ 889 $ 15,386 222-Public Works-Drainage Fund 513,454.26 1.442% $ 11,815 $ 11,815 $ 725 $ 12,539 234-Public Works-Measure W 501,740.00 1.409% $ 11,545 $ 11,545 $ 708 $ 12,253 301-Public Works-Capital Improvements Project Funds - Local matching 5,446,234.52 15.292% $ 125,322 $ 125,322 $ 7,685 $ 133,007 303-Public Works-Capital Improvements Project Funds - Grant expenditure 12,751,253.00 35.802% $ 293,415 $ 293,415 $ 17,993 $ 311,408 510-Public Works-Water Service Fund 427,767.12 1.201% $ 9,843 $ 9,843 $ 604 $ 10,447 511-Public Works-Water Capital Surcharge Fund 305,000.00 0.856% $ 7,018 $ 7,018 $ 430 $ 7,449 512-Public Works-Water Meter Surcharge Fund 200,000.00 0.562% $ 4,602 $ 4,602 $ 282 $ 4,884 520-Public Works-Garbage Collection Fund (Prop. Tax) 373,754.79 1.049% $ 8,600 $ 8,600 $ 527 $ 9,128 530-Public Works-EPA Sanitary District 5,490,650.00 15.416% $ 126,344 $ 126,344 $ 7,748 $ 134,091 Total 35,615,778.76 100.000% $ 819,544 $ - $ 819,544 $ 50,256 $ 869,800 .

Allocation Basis: Budget for Public Works Divisions (including Capital Projects & EPASD) .

Source of Allocation: Expenditure Report

ALLOCATION DETAIL
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 97 456

ALLOCATION SUMMARY
110-Public Works-21213 PW - Maintenance $ 73,839 $ 73,839 110-Public Works-21212 PW - Engineering $ 24,788 $ 24,788 110-Public Works-21214 PW- Environmental Programs $ 6,970 $ 6,970 201-Public Works-Gas Tax Fund $ 49,573 $ 49,573
202-Public Works-Measure A Smc 20 1/2 Sales Tax $ 46,121 $ 46,121 203-Public Works-Nat'l Pollutant Discharged Elimation Sys $ 17,917 $ 17,917 221-Public Works-Lighting Fund $ 15,386 $ 15,386
222-Public Works-Drainage Fund $ 12,539 $ 12,539
234-Public Works-Measure W $ 12,253 $ 12,253
301-Public Works-Capital Improvements Project Funds - Local matching $ 133,007 $ 133,007 303-Public Works-Capital Improvements Project Funds - Grant expenditure $ 311,408 $ 311,408 510-Public Works-Water Service Fund $ 10,447 $ 10,447
511-Public Works-Water Capital Surcharge Fund $ 7,449 $7,448.64 512-Public Works-Water Meter Surcharge Fund $ 4,884 $ 4,884 520-Public Works-Garbage Collection Fund (Prop. Tax) $ 9,128 $ 9,128 530-Public Works-EPA Sanitary District $ 134,091 $ 134,091 Total $ 869,800 $ 869,800
110-Public Works-21211 PW - Administration Total
Management &
Oversight
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 98 457
8 PUBLIC WORKS - MAINTENANCE
The Public Works Maintenance Division is responsible for maintaining the city’s parks, public areas, medians, fleet, landscaping, streets, sidewalks, and other city facilities like storm drain facilities. They also manage a number of the city’s municipal service contracts. Public Works-Maintenance costs are allocated to Receiving Departments as follows:
• Facility Maintenance – represents the costs associated with maintaining city owned facilities. These costs are allocated based on the number of work orders per facility per occupant.
• General Citywide Maintenance – represents the costs associated with maintenance-related services to the city’s right of way, median, and various other city-owned properties. These costs have not been allocated as they do not support city funds and departments.

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

FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 99 458

PUBLIC WORKS -

MAINTENANCE
Facility Maintenance
# of Work Orders
General Citywide
Maintenance
Not Allocated
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 100 459

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 3,023,508 $ 3,023,508
Total Disallowed Costs $ - $ -
Incoming Costs $ -
110-City Council-10101 City Council $ 1,920 $ 2,535 $ 4,454 110-City Manager-11111 City Manager - Administration $ 108,250 $ 25,411 $ 133,661 110-City Clerk-11112 Clerk Services $ 17,009 $ 3,777 $ 20,786 110-City Manager-11113 Human Resource $ 57,171 $ 14,857 $ 72,028 110-City Attorney-12121 City Attorney $ 16,194 $ 1,467 $ 17,661 110-Finance-13131 Finance $ 91,697 $ 10,270 $ 101,966
110-Public Works-21211 PW - Administration $ 69,573 $ 4,266 $ 73,839 110-Public Works-21213 PW - Maintenance $ 207,880 $ 207,880 110-Non-Departmental-95951 Non-Departmental $ 7,544 $ 7,544 Total Incoming Costs $ 361,813 $ 278,006 $ 639,819
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 3,385,321 $ 278,006 $ 3,663,327 110-Public Works-21213 PW - Maintenance
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 101 460
110-Public Works-21213 PW - Maintenance
Distribution Percentage 21.00% 79.00%
Personnel
Salaries & Benefits $ 1,281,808 S $ 269,180 $ 1,012,628 Subtotal Personnel Cost $ 1,281,808 $ 269,180 $ 1,012,628 Operating Services & Supplies
Communication Expenses $ 16,200 S $ 3,402 $ 12,798
County Services $ 10,000 S $ 2,100 $ 7,900
Furniture & Equipment $ 15,000 S $ 3,150 $ 11,850
Janitorial $ 150,000 S $ 31,500 $ 118,500
Maint. $ 505,000 S $ 106,050 $ 398,950
Professional Services $ 361,000 S $ 75,810 $ 285,190
Property Services $ 10,000 S $ 2,100 $ 7,900
Rentals $ 280,000 S $ 58,800 $ 221,200
Supplies and Materials $ 384,500 S $ 80,745 $ 303,755
Training Related $ 10,000 S $ 2,100 $ 7,900
Subtotal Operating Cost $ 1,741,700 $ 365,757 $ 1,375,943 FUNCTIONAL EXPENDITURES $ 3,023,507.74 $ 634,936.63 $ 2,388,571.11 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ -
FUNCTIONAL COST $ 3,023,507.74 $ 634,936.63 $ 2,388,571.11 First Allocation
Incoming - All Others $ 361,813 $ 75,981 $ 285,832
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $(2,674,404) $ - $ (2,674,404)
Subtotal of First Allocation $ 710,917.39 $ 710,917.39 $ - Second Allocation
Incoming - All Others $ 278,006 $ 58,381 $ 219,624
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (219,624) $ - $ (219,624)
Subtotal of Second Allocation $ 58,381.19 $ 58,381.19 $ - TOTAL ALLOCATED $ 769,299 $ 769,299 $ -
Expense Type Expense ($)

EXPENSE DETAIL
S
p
re
Facility
Maintenance
General Citywide
Maintenance
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 102 461
110-Public Works-21213 PW - Maintenance
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Facility Maintenance .
.
110-City Manager-11111 City Manager - Administration 68.00 15.179% $ 107,907 $ 107,907 $ 107,907 110-City Manager-11113 Human Resource 67.43 15.051% $ 107,000 $ 107,000 $ 107,000 110-City Attorney-12121 City Attorney 2.86 0.638% $ 4,534 $ 4,534 $ 4,534 110-Finance-13131 Finance 14.00 3.125% $ 22,216 $ 22,216 $ 22,216 110-Public Works-21211 PW - Administration 8.00 1.786% $ 12,695 $ 12,695 $ 12,695 110-Public Works-21213 PW - Maintenance 131.00 29.241% $ 207,880 $ 207,880 $ 207,880 110-City Manager-14142 Admin Srvcs - Community Programs and Services 74.86 16.709% $ 118,788 $ 118,788 $ 27,887 $ 146,675 110-City Manager-14143 Admin Srvcs - Senior Services 6.00 1.339% $ 9,521 $ 9,521 $ 2,235 $ 11,756 110-Public Works-21212 PW - Engineering 4.00 0.893% $ 6,347 $ 6,347 $ 1,490 $ 7,838 110-Community & Economic Development-31313 CEDE - Rent Stabilization 0.57 0.128% $ 907 $ 907 $ 213 $ 1,120 110-Community & Economic Development-31315 CEDE - Building Inspection 7.00 1.563% $ 11,108 $ 11,108 $ 2,608 $ 13,716 110-Community & Economic Development-31777 CEDE - Housing Development 2.00 0.446% $ 3,174 $ 3,174 $ 745 $ 3,919 110-Police-41411 Police-Administration 62.00 13.839% $ 98,386 $ 98,386 $ 23,097 $ 121,483 111-Finance-Information Services 0.29 0.064% $ 453 $ 453 $ 106 $ 560 Total 448.00 100.000% $ 710,917 $ - $ 710,917 $ 58,381 $ 769,299 .

Allocation Basis: # of Work Orders that are specific to Facilities .

Source of Allocation: Work Orders Report

ALLOCATION DETAIL
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 103 462

ALLOCATION SUMMARY
110-City Manager-11111 City Manager - Administration $ 107,907 $ 107,907 110-City Manager-11113 Human Resource $ 107,000 $ 107,000 110-City Attorney-12121 City Attorney $ 4,534 $ 4,534
110-Finance-13131 Finance $ 22,216 $ 22,216
110-Public Works-21211 PW - Administration $ 12,695 $ 12,695 110-Public Works-21213 PW - Maintenance $ 207,880 $ 207,880 110-City Manager-14142 Admin Srvcs - Community Programs and Services $ 146,675 $ 146,675 110-City Manager-14143 Admin Srvcs - Senior Services $ 11,756 $ 11,756 110-Public Works-21212 PW - Engineering $ 7,838 $ 7,838 110-Community & Economic Development-31313 CEDE - Rent Stabilization $ 1,120 $ 1,120 110-Community & Economic Development-31315 CEDE - Building Inspection $ 13,716 $ 13,716 110-Community & Economic Development-31777 CEDE - Housing Development $ 3,919 $3,918.80 110-Police-41411 Police-Administration $ 121,483 $ 121,483 111-Finance-Information Services $ 560 $ 559.83
Total $ 769,299 $ 769,299
110-Public Works-21213 PW - Maintenance
Facility
Maintenance Total
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 104 463
9 NON-DEPARTMENTAL
Non-departmental is typically a catch all department that captures any general fund expenses that cannot be identified to a specific department. Non-departmental costs are allocated as follows:
• City Hall Leases – represents expenditures associated with leasing city hall. These costs are allocated based on the Full-time Equivalent (FTE) per City Hall dept.
• Citywide Support – represents the costs associated with citywide communications, training, and dues. These costs are allocated based on budget.
• Transfers, JPA Costs, & Overhead Allocation – represents the costs associated with budget transfers, Joint Powers Authority Costs, & overhead allocations. These costs have not been allocated as they are not in relation to a specific city department.

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

FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 105 464
Non-Departmental
City Hall Leases
FTE per City Hall dept
Citywide Support
Budget
Transfers, JPA Costs, &
Overhead Allocation
Not Allocated
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 106 465

COSTS TO BE ALLOCATED
First Second
Allocation Allocation Total
Functional Expenditures $ 3,512,197 $ 3,512,197
Total Disallowed Costs $ - $ -
Incoming Costs
110-City Manager-11111 City Manager - Administration $ 1,881 $ 422 $ 2,303 110-Finance-13131 Finance $ 15,368 $ 1,734 $ 17,102
110-Non-Departmental-95951 Non-Departmental $ 364 $ 364 Total Incoming Costs $ 17,248 $ 2,520 $ 19,768
Overhead Allocation $ 929,182
Total Cost Adjustments $ 929,182 $ 929,182
Total Costs to be Allocated $ 4,458,627 $ 2,520 $ 4,461,147 110-Non-Departmental-95951 Non-Departmental
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 107 466
110-Non-Departmental-95951 Non-Departmental
Distribution Percentage 0.00% 0.00% 0.00%
Personnel
Subtotal Personnel Cost $ - $ - $ - $ -
Operating Services & Supplies
Communication Expenses $ 14,715 S $ - $ 14,715 $ -
County Services $ 93,500 S $ - $ - $ 93,500
JPA $ 452,367 S $ - $ - $ 452,367
Overhead Allocation $ (929,182) S $ - $ - $ (929,182)
Professional Services $ 215,000 S $ - $ - $ 215,000
Property Services $ 27,313 S $ - $ 27,313 $ -
Rentals $ 240,093 S $ 231,093 $ 9,000 $ -
Supplies and Materials $ 200 S $ - $ 200 $ -
Training Related $ 31,900 S $ - $ 31,900 $ -
Transfers $ 3,366,291 S $ - $ - $ 3,366,291
Subtotal Operating Cost $ 3,512,197 $ 231,093 $ 83,128 $ 3,197,976 FUNCTIONAL EXPENDITURES $ 3,512,196.67 $ 231,093.00 $ 83,128.00 $ 3,197,975.67 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ -
Cost Adjustments
Overhead Allocation $ 929,182 P $ 929,182
Subtotal Cost Adjustments $ 929,182 $ - $ - $ 929,182
FUNCTIONAL COST $ 4,441,378.67 $ 231,093.00 $ 83,128.00 $ 4,127,157.67 First Allocation
Incoming - All Others $ 17,248 $ 897 $ 323 $ 16,028
Reallocate Admin Costs $ - $ - $ - $ -
Unallocated Costs $ (4,143,186) $ - $ - $ (4,143,186)
Subtotal of First Allocation $ 315,441.30 $ 231,990.47 $ 83,450.83 $ - Second Allocation
Incoming - All Others $ 2,520 $ 131 $ 47 $ 2,342
Reallocate Admin Costs $ - $ - $ - $ -
Unallocated Costs $ (2,342) $ - $ - $ (2,342)
Subtotal of Second Allocation $ 178.28 $ 131.12 $ 47.17 $ - TOTAL ALLOCATED $ 315,620 $ 232,122 $ 83,498 $ -
Expense Type Expense ($)

EXPENSE DETAIL
S
p
re
City Hall
Leases
Citywide
Support
Transfers, JPA Costs, & Overhead
Allocation
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 108 467
110-Non-Departmental-95951 Non-Departmental
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total City Hall Leases .
.
110-City Manager-11111 City Manager - Administration 1,972.00 14.778% $ 34,284 $ 34,284 $ 34,284 110-City Clerk-11112 Clerk Services 789.00 5.913% $ 13,717 $ 13,717 $ 13,717 110-City Manager-11113 Human Resource 1,578.00 11.826% $ 27,434 $ 27,434 $ 27,434 110-City Attorney-12121 City Attorney 1,183.00 8.865% $ 20,567 $ 20,567 $ 20,567 110-Finance-13131 Finance 2,525.00 18.922% $ 43,898 $ 43,898 $ 43,898 110-City Manager-14142 Admin Srvcs - Community Programs and Services 1,972.00 14.778% $ 34,284 $ 34,284 $ 49 $ 34,333 110-City Manager-14143 Admin Srvcs - Senior Services 1,578.00 11.826% $ 27,434 $ 27,434 $ 39 $ 27,473 111-Finance-Information Services 394.00 2.953% $ 6,850 $ 6,850 $ 10 $ 6,860 204-Community & Economic Development-Rent Stabilization Program 789.00 5.913% $ 13,717 $ 13,717 $ 20 $ 13,737 220-Finance-LMIH Successor Fund 564.00 4.227% $ 9,805 $ 9,805 $ 14 $ 9,819 Total 13,344.00 100.000% $ 231,990 $ - $ 231,990 $ 131 $ 232,122 .

Allocation Basis: FTE per City Hall dept
.

Source of Allocation: Personnel File

ALLOCATION DETAIL
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 109 468
110-Non-Departmental-95951 Non-Departmental
.

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

ALLOCATION DETAIL
Citywide Support .
.
110-City Council-10101 City Council 190,693.00 0.570% $ 476 $ 476 $ 476 110-City Manager-11111 City Manager - Administration 1,789,936.00 5.351% $ 4,466 $ 4,466 $ 4,466 110-City Clerk-11112 Clerk Services 519,926.00 1.554% $ 1,297 $ 1,297 $ 1,297 110-City Manager-11113 Human Resource 1,047,825.31 3.133% $ 2,614 $ 2,614 $ 2,614 110-City Attorney-12121 City Attorney 1,224,052.00 3.660% $ 3,054 $ 3,054 $ 3,054 110-Finance-13131 Finance 1,401,873.43 4.191% $ 3,498 $ 3,498 $ 3,498 110-Public Works-21211 PW - Administration 669,781.00 2.002% $ 1,671 $ 1,671 $ 1,671 110-Public Works-21213 PW - Maintenance 3,023,507.74 9.039% $ 7,544 $ 7,544 $ 7,544 110-Non-Departmental-95951 Non-Departmental 145,906.00 0.436% $ 364 $ 364 $ 364 110-City Manager-14142 Admin Srvcs - Community Programs and Services 719,240.76 2.150% $ 1,794 $ 1,794 $ 1 $ 1,796 110-City Manager-14143 Admin Srvcs - Senior Services 421,889.00 1.261% $ 1,053 $ 1,053 $ 1 $ 1,053 110-Public Works-21212 PW - Engineering 1,014,978.00 3.035% $ 2,532 $ 2,532 $ 2 $ 2,534 110-Public Works-21214 PW- Environmental Programs 285,397.20 0.853% $ 712 $ 712 $ 1 $ 713 110-Community & Economic Development-31311 CEDE- Administration 726,923.84 2.173% $ 1,814 $ 1,814 $ 1 $ 1,815 110-Community & Economic Development-31313 CEDE - Rent Stabilization 1,900.00 0.006% $ 5 $ 5 $ 0 $ 5 110-Community & Economic Development-31314 CEDE - Planning 1,176,783.00 3.518% $ 2,936 $ 2,936 $ 2 $ 2,938 110-Community & Economic Development-31315 CEDE - Building Inspection 2,896,620.00 8.660% $ 7,227 $ 7,227 $ 6 $ 7,233 110-Community & Economic Development-31777 CEDE - Housing Development 232,824.75 0.696% $ 581 $ 581 $ 0 $ 581 110-Police-41411 Police-Administration 4,868,787.58 14.556% $ 12,147 $ 12,147 $ 10 $ 12,157 110-Police-41412 Police-Operations 8,043,078.00 24.047% $ 20,067 $ 20,067 $ 16 $ 20,083 110-Police-41413 Police-Investigations 1,748,150.00 5.227% $ 4,362 $ 4,362 $ 4 $ 4,365 111-Finance-Information Services 1,297,689.08 3.880% $ 3,238 $ 3,238 $ 3 $ 3,240 Total 33,447,761.69 100.000% $ 83,451 $ - $ 83,451 $ 47 $ 83,498 .

Allocation Basis: Budget
.

Source of Allocation: Expenditure Report
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 110 469

ALLOCATION SUMMARY
110-City Council-10101 City Council $ - $ 476 $ 476
110-City Manager-11111 City Manager - Administration $ 34,284 $ 4,466 $ 38,750 110-City Clerk-11112 Clerk Services $ 13,717 $ 1,297 $ 15,014 110-City Manager-11113 Human Resource $ 27,434 $ 2,614 $ 30,048 110-City Attorney-12121 City Attorney $ 20,567 $ 3,054 $ 23,621 110-Finance-13131 Finance $ 43,898 $ 3,498 $ 47,396
110-Public Works-21211 PW - Administration $ - $ 1,671 $ 1,671 110-Public Works-21213 PW - Maintenance $ - $ 7,544 $ 7,544 110-Non-Departmental-95951 Non-Departmental $ - $ 364 $ 364 110-City Manager-14142 Admin Srvcs - Community Programs and Services $ 34,333 $ 1,796 $ 36,129 110-City Manager-14143 Admin Srvcs - Senior Services $ 27,473 $ 1,053 $ 28,527 110-Public Works-21212 PW - Engineering $ - $ 2,534 $ 2,534 110-Public Works-21214 PW- Environmental Programs $ - $ 713 $ 713 110-Community & Economic Development-31311 CEDE- Administration $ - $ 1,815 $ 1,815 110-Community & Economic Development-31313 CEDE - Rent Stabilization $ - $ 5 $ 5 110-Community & Economic Development-31314 CEDE - Planning $ - $ 2,938 $ 2,938 110-Community & Economic Development-31315 CEDE - Building Inspection $ - $ 7,233 $ 7,233 110-Community & Economic Development-31777 CEDE - Housing Development $ - $ 581 $ 581.36 110-Police-41411 Police-Administration $ - $ 12,157 $ 12,157 110-Police-41412 Police-Operations $ - $ 20,083 $ 20,083 110-Police-41413 Police-Investigations $ - $ 4,365 $ 4,365 111-Finance-Information Services $ 6,860 $ 3,240 $10,099.89 204-Community & Economic Development-Rent Stabilization Program $ 13,737 $ - $ 13,737 220-Finance-LMIH Successor Fund $ 9,819 $ - $ 9,819
Total $ 232,122 $ 83,498 $ 315,620
110-Non-Departmental-95951 Non-Departmental
City Hall
Leases
Citywide
Support Total
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 111 470

EAST PALO ALTO, CA

COMPREHENSIVE USER FEE

STUDY REPORT
JUNE 2025
471
INTRODUCTION AND EXECUTIVE SUMMARY 1
LEGAL FRAMEWORK 4
USER FEE STUDY METHODOLOGY 7
RESULTS OVERVIEW 9
BUILDING SERVICES 10
CODE ENFORCEMENT 19
COMMUNITY SERVICES 20
ENGINEERING 23
ENVIRONMENTAL SERVICES 27
FINANCE 30
HOUSING 31
PLANNING 33
POLICE 37
RENT STABILIZATION 39
EAST PALO ALTO SANITATION DISTRICT 41
COST RECOVERY CONSIDERATIONS 43
APPENDIX – COMPARATIVE SURVEY 47

TABLE OF CONTENTS
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EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 1
The report, which follows, presents the results of the Comprehensive User Fee study conducted by Matrix Consulting Group for the City of East Palo Alto, California.

PROJECT BACKGROUND AND OVERVIEW
The City of East Palo Alto last conducted a formal fee study in 2020. The purpose of this study is to evaluate and determine the full cost (direct and indirect) of providing a variety of city services. The Matrix Consulting Group analyzed the cost-of-service relationships that exist between fees for service activities in the following areas: Building, Code Enforcement, Community Services, Engineering, Environmental Services, Finance, Housing, Planning, Police, Rent Stabilization, and East Palo Alto Sanitation District. The results of this study provide a tool for understanding current service levels and the cost for those services.

GENERAL PROJECT APPROACH AND METHODOLOGY
The methodology employed by 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 Program. Once time spent for a fee activity is determined, all applicable City costs are then considered in the calculation of the “full” cost of providing each service. The following table provides an overview of types of costs applied in establishing the “full” cost of services provided by the City:

TABLE 1: OVERVIEW OF COST COMPONENTS
Cost Component Description
Direct Fiscal Year 2024-25 Budgeted salaries, benefits, and allowable expenditures.

Indirect Division, departmental, clerical, and Citywide support.

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

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

INTRODUCTION AND EXECUTIVE SUMMARY
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MATRIX CONSULTING GROUP 2
• Data Collection: Data was collected for each permit / service, including time estimates. In addition, all budgeted costs and staffing levels for Fiscal Year 2024-25 were entered into 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 management has reviewed and approved these documented results.

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

SUMMARY OF RESULTS
When comparing fee-related revenue with the calculated total annual cost, the City is under-recovering its costs by approximately $549,000 or recovering 86% of its costs. The following table shows the revenue collected, the total annual cost, the resulting difference, and the resulting cost recovery percentage by major division.

TABLE 2: ANNUAL COST RECOVERY ANALYSIS
Division
Fee-Related
Revenue Fee-Related Cost Difference
Cost
Recovery %
Building $2,300,000 $2,485,326 ($185,326) 93%
Community Services $43,676 $131,085 ($87,409) 33%
Engineering $120,501 $140,284 ($19,783) 86%
Planning $268,638 $208,231 $60,407 129%
Rent Stabilization $549,900 $867,150 ($317,250) 63%
Total $3,282,715 $3,832,076 ($549,361) 86%
The largest deficit is in relation to Rent Stabilization at $317,000, which is in relation to incorporating overhead associated with administering the rent stabilization program. The high level of cost recovery is anticipated for the City as the City had recently completed a fee study in 2020 and has conducted annual fee increases.

The detailed documentation of this study will show an over-collection for some fees (on a per unit basis) and an undercharge for most others. The results of this analysis will provide the Department and the City with guidance on how to right-size their fees to ensure that each service unit is set at an amount that does not exceed the full cost of providing that service. The display of the cost recovery figures shown in this report are meant to provide a basis for policy development discussions among City Councilmembers and City staff and do not represent a recommendation for where or how the City Council should act. The setting of the “rate” or “price” for services, whether at full cost recovery or lower, is a policy decision to be made only by the City Council with input from City staff and the community. 474

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 3

CONSIDERATIONS FOR COST RECOVERY POLICY AND UPDATES
The Matrix Consulting Group recommends that the City use the information contained in this report to discuss, adopt, and implement a formal Cost Recovery Policy, including a mechanism for the annual update of fees for service.

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 for fee at less than or more than 100% of full cost, and outlines the considerations that might influence the jurisdiction’s pricing decision.

The Matrix Consulting Group strongly recommends that the Council adopt a formalized, individual cost recovery policy for each service area included in this Study. Whenever a cost recovery policy is established at less than 100% of the full cost of providing services, a known gap in funding is recognized and may then potentially be recovered through other revenue sources. The Matrix Consulting Group considers a formalized cost recovery policy for various fees for service an industry Best Management Practice.

ADOPT AN ANNUAL FEE UPDATE / INCREASE MECHANISM
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.

The purpose of a comprehensive update is to completely revisit the analytical structure, service level estimates and assumptions, and to account for any major shifts in cost components or organizational structures that have occurred since the City’s previous analysis. It’s recommended the City continue the practice of conducting comprehensive analyses every five to seven years as this practice captures any changes to organizational structure, processes, as well as any new service areas.

In between comprehensive updates, the City should continue to utilize published industry economic factors such as Consumer Price Index (CPI) or other regional factors to update the cost calculations established in the Study on an annual basis.
475

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 4
This section of the report is intended to provide an overview of the legal rules and regulations that govern what is considered a fee for service, how those fees can be calculated, general principles, philosophies, and general policy considerations for setting fees for service.

LEGAL FRAMEWORK
A “user fee” is a charge for service provided by a governmental agency to a public citizen or group.

California has several Government Codes and Propositions that regulate fees for service, with the purpose of ensuring that fees are reasonable and justified. The most prominent and relevant of these includes:
• Proposition 26: Passed in 2010, specifically outlined the difference between a fee and a tax and dictates that fees must be directly related to a service and cannot exceed the reasonable cost of that service.
• Government Code § 50076: clarifies that fees for service costs are not special taxes and do not need voter approval.
• Government Code § 65104: gives local governments the authority to charge planning and zoning fees to recover processing costs.

When determining fees for service it is important to ensure there is a direct benefit – the service is provided directly to the payer, and that it is cost based, and does not exceed the reasonable cost of providing the service.

EXCEPTIONS TO THE RULE
While Proposition 26 defines what constitutes a user fee, and how those fees can be determined, it also provides a key exception for fees charged for facility or property rentals. This exception outlines that fees for use of government property (e.g., renting public buildings, parks, or event spaces) are voluntary transactions. Therefore, governments can charge market-based rental fees for these services.

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:

LEGAL FRAMEWORK
476

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 5
TABLE 3: SERVICES IN RELATION TO BENEFIT RECEIVED
Funding for local government is obtained from myriad 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 community 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 fees, and other funding sources. Finally, in the “individual / group benefit” section of the table are 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:
v 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. v 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. "Global" Community Benefit
•Police
•Park Maintenance
•Fire Suppression
"Global" Benefit and an
Individual or Group Benefit
•Recreation / Community
Services
•Fire Prevention
Individual or Group Benefit
•Building Permits
•Planning and Zoning
Approval
•Engineering Development
Review
477

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 6
Within the services that are typically funded by user fees, the Matrix Consulting Group recognizes several reasons why City staff or City 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 on the jurisdiction’s ability to charge a fee. Examples 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 changing a water heater in residential home is higher than the cost of the water heater itself, many citizens will avoid pulling the permit.
• 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. 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. Overall, city staff has reviewed all fees for service in this analysis and where subsidies were identified, they recommended increases where appropriate to reduce the deficit; and where overrecoveries were identified, reduced the fee to comply with the law. 478

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 7
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 following subsections discuss the two components of the basis of the full cost.

TIME ESTIMATION
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.
• Estimates reflect the time associated with the position or positions that typically perform a service. • 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 over-allocation 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 on 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 very large and complex projects, Matrix Consulting Group believes this approach to not be cost effective or reasonable for the following reasons:

TIME ASSUMPTION
(by position)

FULLY BURDENED
HOURLY RATE Total Cost

USER FEE STUDY METHODOLOGY
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EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 8
• 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.

FULLY BURDENED HOURLY RATES
The fully burdened hourly rates calculated through this study include the following components:
• Salaries: FY24-25 Budgeted salaries were utilized and consolidated at the positional level. • Benefits: FY24-25 Budgeted benefits were utilized and consolidated at the positional level. • Productive Hours: Based on East Palo Altos’ current personnel system rules, working or productive hours were calculated. This means taking the starting total working hours and reducing the hours by vacation, sick, holidays, trainings, and administrative leave based on each bargaining unit • Departmental / Divisional Overhead: This captures any internal service charges or operating supply costs such as vehicles, supplies, etc. Additionally, this component includes the cost associated with support from Director, Administrative and Analytical staff that do not directly work on fees. • Citywide Overhead: This captures support provided by the City Council, City Manager, City Clerk, City Attorney, Finance, and Human Resources. The costs are based on the Citywide Cost Allocation Plan (provided under separate cover).

Together these components result in the generation of fully burdened hourly rates by position / classification and / or department / division. These rates were multiplied against the time assumptions to calculate the full cost of services noted in this report. 480

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 9
The motivation behind a cost of services (User Fee) analysis is for City Council and Departmental staff to maintain services at a level that is both accepted and effective for the community and 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, City Council and Department staff should rely conservatively upon these estimates to gauge the impact of implementation going forward.

Discussion of results in the following chapters is intended as a summary of extensive and voluminous cost allocation documentation produced during the Study. Each chapter will include detailed cost calculation results for each fee 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.

RESULTS OVERVIEW
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EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 10
The Building Services Division is part of the Community and Economic Development Department. The Building Division ensures that new developments are in compliance with the California Building codes and regulations, by providing customer assistance to residents, property owners, contracts, professions, etc. The following subsections discuss fee schedule modifications, detailed per unit results, and annual revenue impacts for the fee-related services provided by the Building Division.

FEE SCHEDULE MODIFICATIONS
In discussions with City staff, the following modifications were proposed to the current fee schedule:
• Eliminated Fees: Staff proposed eliminating fees associated with Building’s review of Planning or Engineering Services, as those are captured on their respective fee schedules. It was also discussed to eliminate the ‘Processing Fee’ as that is captured in the base permit fees. • New Fees: Staff proposed the addition of the following fees, to capture services already provided but not codified:
o ‘Processing Fee – MEP’
o ‘Reproduction of Plans’
o ‘ADU Building Permit Resource Center Fee’
• Condensed Fees: Staff proposed the removal of the per kw fee for solar residential projects to better capture the level of effort associated with solar residential. • Expanded Fees: Due to variability in how the fees are administered, staff proposed expanding the following fee categories into separate fee categories:
o Single Family Dwelling Remodels (No modifications to walls) into ‘kitchen’ and ‘bathroom’ remodels.
o Receptacles and Outlets into ‘1-20 devices’ and ‘Each additional 20 devices’ o Residential appliances into ‘1-5 Devices’ and ‘Each additional 5 devices’ o Appeals into ‘Appeal to Building Official’ and ‘Appeal to City Council’ • Valuation-Based Fees: The valuation structure was expanded to capture higher dollar valuation projects, both for single-family residential and multi-family / commercial projects.

The modifications noted ensure that the proposed fee schedule more accurately reflects the services being provided by Building staff.

DETAILED RESULTS
The Building Division collects fees for Building Plan Check and Inspection, Flat Rate Permits, Mechanical, Plumbing, and Electrical Permits. The total cost calculated for each service includes direct staff costs,

BUILDING SERVICES
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Divisional, 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 – BUILDING SERVICES Fee Name Current Fee Total Cost Difference
Building Permit and Plan Check
Building Plan Check - Single Family Residential
Base fee up to $5,000 $218.00 $246.45 ($28.45)
Base fee at $5,000 $218.00 $246.45 ($28.45)
Each additional $1,000 or fraction thereof $21.77 $30.81 ($9.04) Base fee at $25,000 $653.00 $862.58 ($209.58)
Each additional $1,000 or fraction thereof $8.71 $24.65 ($15.94) Base fee at $50,000 $871.00 $1,478.70 ($607.70)
Each additional $1,000 or fraction thereof $8.71 $49.29 ($40.58) Base fee at $100,000 $1,307.00 $3,943.20 ($2,636.20)
Each additional $1,000 or fraction thereof $3.27 $14.79 ($11.52) Base fee at $500,000 $2,612.00 $9,858.00 ($7,246.00)
Each additional $1,000 or fraction thereof $2.06 $7.39 ($5.33) Base fee at $1,000,000 $3,647.00 $13,554.75 ($9,907.75) Each additional $1,000 or fraction thereof $2.06 $1.23 $0.83 Base fee at $5,000,000 $11,887.00 $18,483.75 ($6,596.75) Each additional $1,000 or fraction thereof $2.06 $2.46 ($0.40) Base fee at $10,000,000 $22,187.00 $30,806.25 ($8,619.25) Each additional $1,000 or fraction thereof $2.06 $1.23 $0.83 Building Permit/Inspection - Single Family Residential
Base fee up to $5,000 $218.00 $796.45 ($578.45)
Base fee at $5,000 $218.00 $796.45 ($578.45)
Each additional $1,000 or fraction thereof $21.77 $59.73 ($37.96) Base fee at $25,000 $653.00 $1,991.11 ($1,338.11)
Each additional $1,000 or fraction thereof $8.71 $55.75 ($47.04) Base fee at $50,000 $653.00 $3,384.90 ($2,731.90)
Each additional $1,000 or fraction thereof $17.42 $51.77 ($34.35) Base fee at $100,000 $1,525.00 $5,973.34 ($4,448.34)
Each additional $1,000 or fraction thereof $7.08 $9.96 ($2.88) Base fee at $500,000 $4,355.00 $9,955.57 ($5,600.57)
Each additional $1,000 or fraction thereof $5.66 $9.96 ($4.30) Base fee at $1,000,000 $7,185.00 $14,933.36 ($7,748.36) Each additional $1,000 or fraction thereof $5.66 $6.22 ($0.56) Base fee at $5,000,000 $29,825.00 $39,822.30 ($9,997.30) Each additional $1,000 or fraction thereof $5.66 $3.98 $1.68 Base fee at $10,000,000 $58,125.00 $59,733.44 ($1,608.44) Each additional $1,000 or fraction thereof $5.66 $1.99 $3.67 Building Plan Check - Commercial/Multi-Family/Industrial Base fee up to $5,000 $218.00 $246.45 ($28.45)
Base fee at $5,000 $218.00 $246.45 ($28.45)
Each additional $1,000 or fraction thereof $24.20 $16.43 $7.77 Base fee at $50,000 $1,307.00 $985.80 $321.20
Each additional $1,000 or fraction thereof $60.98 $29.57 $31.41 483

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Fee Name Current Fee Total Cost Difference
Base fee at $100,000 $4,355.00 $2,464.50 $1,890.50
Each additional $1,000 or fraction thereof $16.33 $24.65 ($8.32) Base fee at $500,000 $10,887.00 $12,322.50 ($1,435.50)
Each additional $1,000 or fraction thereof $108.87 $5.91 $102.96 Base fee at $1,000,000 $16,332.00 $15,279.90 $1,052.10
Each additional $10,000 or fraction thereof $33.63 $40.53 ($6.90) Base fee at $10,000,000 $46,597.00 $51,754.50 ($5,157.50) Each additional $10,000 or fraction thereof $33.63 $61.61 ($27.98) Base fee at $20,000,000 $56,686.00 $113,367.00 ($56,681.00) Each additional $10,000 or fraction thereof $33.63 $68.51 ($34.88) Base fee at $50,000,000 $157,576.00 $318,906.30 ($161,330.30) Each additional $10,000 or fraction thereof $33.63 $59.44 ($25.81) Base fee at $100,000,000 $325,726.00 $616,125.00 ($290,399.00) Each additional $10,000 or fraction thereof $33.63 $9.24 $24.39 Base fee at $500,000,000 $1,670,926.00 $985,800.00 $685,126.00 Each additional $10,000 or fraction thereof $33.63 $4.62 $29.01 Building Permit/Inspection - Commercial/Multi-Family/Industrial Base fee up to $5,000 $218.00 $298.67 ($80.67)
Base fee at $5,000 $218.00 $298.67 ($80.67)
Each additional $1,000 or fraction thereof $14.52 $46.46 ($31.94) Base fee at $50,000 $871.00 $2,389.34 ($1,518.34)
Each additional $1,000 or fraction thereof $13.07 $51.77 ($38.70) Base fee at $100,000 $1,525.00 $4,977.79 ($3,452.79)
Each additional $1,000 or fraction thereof $15.79 $11.45 $4.34 Base fee at $500,000 $7,839.00 $9,557.35 ($1,718.35)
Each additional $1,000 or fraction thereof $156.78 $10.75 $146.03 Base fee at $1,000,000 $15,678.00 $14,933.36 $744.64
Each additional $10,000 or fraction thereof $90.25 $98.45 ($8.20) Base fee at $10,000,000 $96,897.00 $103,537.97 ($6,640.97) Each additional $10,000 or fraction thereof $90.25 $103.54 ($13.29) Base fee at $20,000,000 $123,972.00 $207,075.93 ($83,103.93) Each additional $10,000 or fraction thereof $90.25 $69.03 $21.22 Base fee at $50,000,000 $394,722.00 $414,151.87 ($19,429.87) Each additional $10,000 or fraction thereof $90.25 $124.25 ($34.00) Base fee at $100,000,000 $845,972.00 $1,035,379.67 ($189,407.67) Each additional $10,000 or fraction thereof $90.25 $25.88 $64.37 Base fee at $500,000,000 $4,455,972.00 $2,070,759.35 $2,385,212.65 Each additional $10,000 or fraction thereof $90.25 $12.94 $77.31 Miscellaneous Fees - Flat Rate Permits
Demolition Minor $545 $406 $139
Commercial Demolition
Refer to Valuation
Table
ADU Building Permit Resource Center Fee New $1,700 N/A
Single Family Dwelling Remodels (No Modifications to Walls):

Kitchen Remodel Modified $1,042 N/A
Bathroom Remodel Modified $43 N/A
Door/Window Replacements (up to 20 Windows):

Up to 4 Windows $435 $497 ($62)
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Fee Name Current Fee Total Cost Difference
More than 4 and up to 20 Windows $545 $696 ($151)
Greater than 20 Windows Based on Valuation
Fences:

Over 7 ft - 64 l.f. $327 $398 ($71)
Over 7 ft - Each additional 16 l.f. over 64 l.f. $54 $66 ($12) Non-Wood Fence Based on Valuation
Photovoltaic Systems (Solar Systems):

Solar - Residential $435 $445 ($10)
Solar - Commercial
Up to 50 kW $871 $1,336 ($465)
51kW - 250kW Modified $3,071 N/A
Above 250kW Modified $6,446 N/A
Property Research/Site Inspection for Business
License $545 $199 $346
Re-roof:

Up to 10,000 sq. ft. (No structural modification) $435 $597 ($162) Structural or Non-structural greater than 10,000
sq. ft. Based on Valuation
Electric Vehicle Charging Station
Residential $197 $398 ($201)
Commercial Based on Valuation
Mechanical, Plumbing, Electrical Permit Fees
Processing Fee - MEP New 40% N/A
MEP Inspections & Plan Check
Water Heaters $144 $199 ($55)
Residential/Simple Standalone MPE Permit:

Simple Mechanical Items:

Addition to Each heating appliance,
refrigeration unit, cooling unit, absorption unit,
or Each heating, cooling, absorption, or
evaporative cooling system. $202 $199 $3
HVAC change out - existing dwelling $202 $199 $3
Air-handling unit over 10,000 CFM $202 $398 ($196)
Evaporative cooler $202 $398 ($196)
Ventilation fan connected to a single duct $202 $199 $3 Hood and duct system $202 $398 ($196)
Duct systems $202 $199 $3
Miscellaneous mechanical (wall furnace,
condensing units, gas outlet/gas test, etc.) $202 $199 $3 Other simple mechanical $202 $199 $3
Simple Electrical Items:

Receptacle, switch, and lighting outlets and
fixtures
1-20 devices $202 $398 ($196)
Each Additional 20 Devices $202 $199 $3
Pole or platform-mounted lighting fixtures $202 $199 $3 Residential appliances
1-5 devices $202 $199 $3
Each Additional 5 Devices $202 $199 $3
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Fee Name Current Fee Total Cost Difference
Appliances not exceeding one horsepower
(HP), kilowatt
(KW), or kilovolt-ampere (KVA), in rating $202 $199 $3
Busways $202 $199 $3
Trolley and plug-in-type busways - Each 100
feet or fraction
thereof $202 $199 $3
Signs, outline lighting, and marquees $202 $199 $3
Signs, outline lighting, or marquees supplied
from one branch
circuit $202 $199 $3
Services of 600 volts or less and not over 400
amperes in
rating $202 $199 $3
Miscellaneous apparatus, conduits, and
conductors $202 $199 $3
Residential swimming pools $202 $298 ($96)
Portable generators less than 10,000 W $202 $199 $3
Temporary power panel/service $202 $199 $3
Temporary power pole $202 $199 $3
Other simple electrical $202 $199 $3
Simple Plumbing Items:

Plumbing fixtures $202 $199 $3
Building sewer $202 $398 ($196)
Rainwater systems $202 $199 $3
Industrial waste pretreatment interceptor $202 $398 ($196) Water piping system and/or water treating
equipment $202 $199 $3
Repair or alteration of drainage or vent piping
system $202 $199 $3
Lawn sprinkler systems $202 $199 $3
Backflow devices $202 $199 $3
Atmospheric-type vacuum breakers $202 $199 $3
Gas test $202 $199 $3
Gas outlets
1-4 fixtures $202 $199 $3
Each Additional 4 Fixtures $202 $199 $3
Solar water systems $202 $199 $3
Other simple plumbing $202 $199 $3
Additional Plan Review / Inspection Services
Complex/Commercial Standalone MEP Permits Based on Valuation Alternative Means and Methods $218 $222 ($4)
Extension Requests for Building Permits $218 $184 $34
Replacement of Job Card (Building Permit Card) $109 $84 $25 Deferred Submittals $218 $238 ($20)
Inspection Supplemental Fee (Projects that require
more inspections than average, the Building Official
may charge additional inspection fees) $218 $196 $22
Accessibility Hardship Exemption $218 $227 ($9)
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MATRIX CONSULTING GROUP 15
Fee Name Current Fee Total Cost Difference
Additional Plan Check required by changes,
additions, or revisions to plans $218 $238 ($20)
Plan Check for Planning Entitlement Projects $218 $238 ($20) Appeals:

Appeal to Building Official $575 $629 ($54)
Appeal to City Council $575 $1,049 ($474)
Certificate of Occupancy / Temporary Certificate of
Occupancy $435 $204 $231
Fire Damage Inspection $692 $196 $496
Inspections outside of normal business hours
(overtime inspection) $247 $234 $13
Pre-Site Inspection / Re-inspection - SFD $218 $196 $22 Pre-Site Inspection / Re-inspection - Other than SFD $327 $196 $131 Records Research $109 $91 $18
Reproduction of Plans New $168 N/A
Written Interpretation of Building Code $435 $205 $230
Temporary Use Permit
Normal Business Hours $327 $196 $131
After Hours $327 $230 $97
Address Assignment $664 $337 $327
The fees administered by the Building Division have a mix of over and under-recoveries. The largest variances are in the valuation-related fees, which are expected as those fees are reviewed and updated to reflect updated costs as well as staff level and effort associated with activities. As it relates to the MEP fees, the per unit variance is minimal and due to the change in structure from covering up to 3 fixtures to be more standalone-based.

ANNUAL RESULTS
Based on the prior year’s workload information, Building has a deficit of roughly $185,000. The following table shows the revenue at the current fee, total projected annual cost, and the resulting difference by major fee category.

TABLE 5: ANNUAL RESULTS – BUILDING
Fee Category Revenue at Current Fee Annual Cost Difference Valuation-Based Fees $2,093,811 $2,254,072 ($160,261)
Misc. Flat Rate Fees $161,207 $183,259 ($22,051)
Mechanical, Electrical, Plumbing $44,318 $47,658 ($3,340) Additional Services $664 $337 $327
Total $2,300,000 $2,485,326 ($185,326)
Building Services has an annual cost recovery of 93%. The largest under-recovery is in relation to the valuation-based fees, specifically on the lower dollar valuation projects. Right-sizing those fees will help ensure that the City continues to achieve full cost recovery for Building Services. 487

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MATRIX CONSULTING GROUP 16

GENERAL PLAN MAINTENANCE FEE
A common surcharge assessed as part of the Building fee process supports long-range planning. The 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 City already assesses this fee.

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.

Typically, the fee is charged during the building permit phase to ensure any development project that 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 project team divided the estimated cost associated with updating the General Plan and related elements by the years between updates to calculate an annualized cost. In addition to consultant costs, City staff spend time annually working on these activities. The following table breaks out the components that comprise the total annual cost calculation.

TABLE 6: GENERAL PLAN MAINTENANCE FEE – ANNUAL COSTS
Task Estimated Cost Years Annualized Cost
General Plan Update $2,404,559 15 $160,304
Staff Support $515,307 1 $515,307
Total Annual Cost $675,611
The annual cost to the City for their long-range activities is approximately $676,000. The City currently assesses this fee as a percentage of different planning applications and building projects. However, to streamline the process and make it more consistent with general industry standards, the project team is proposing that the City consider converting the fee to be assessed as a percentage of the building permit fees. The project team used the annual building permit fee revenue as a base to calculate the General Plan Maintenance Fee. The following table shows this calculation.

TABLE 7: GENERAL PLAN MAINTENANCE FEE CALCULATION
Category Amount
Total Annual Cost $675,974
Base $2,486,326
General Plan Maintenance Fee 27.2%
The calculated General Plan Maintenance Fee is 27.2% of the Building Permit Fee. The following table compares the City’s current fee to its full cost and presents the resulting difference. 488

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TABLE 8: GENERAL PLAN MAINTENANCE FEE COMPARISON
Current Fee Full Cost Difference

25.3% 27.2% (1.9%)
The City’s calculated full cost is approximately 2% points lower.

As part of this analysis, the project team conducted a comparative survey of other local jurisdictions and their assessment of a 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 9: GENERAL PLAN MAINTENANCE FEE – COMPARATIVE SURVEY Jurisdiction Fee Amount
Belmont 0.75% of Building Valuation
Burlingame 0.2% of Building Valuation
Foster City 0.50% of the Application Value above $500
Menlo Park 3% of All Planning and Building Fees
Millbrae 0.39% of Project Valuation
As the table indicates, the comparative jurisdictions largely charge their General Plan Maintenance Fees based on valuation; as a result, their fees are not directly comparable to the City of East Palo Alto’s fee.

Menlo Park is the only jurisdiction that assesses their fee as a percentage of all Planning and Building fees, rather than only Building fees; because this is also a different basis than EPA’s fee, a direct comparison is not possible.

The City collects and accounts for the General Plan surcharge in a separate account or subaccount, as doing so ensures compliance with funding requirements, enables appropriate allocation of funds to longterm planning and technology-related activities, and mitigates any potential issues with the comingling of funds. The City should continue to implement this best practice.

RAVENSWOOD BUSINESS DISTRICT (RBD) SPECIFIC PLAN MAINTENANCE FEE The City is looking to charge a Specific Plan Maintenance Fee for development projects within the Ravenswood Business District (RBD). In 2013, the RBD Specific Plan was adopted by Council, since then a Subsequent Environmental Impact Report (SEIR) outlined two scenarios which propose net new square footage of development that exceeds initial projections in the 2013 plan.

The project team used the information from the SEIR as well as the City’s most recent nexus study to calculate Specific Plan Maintenance Fee rates. The net new commercial square footage is estimated at 3,998,970. The nexus study provided information regarding the expected units. The nexus study anticipates that there will only be multi-family units totaling 1,600 new units. To arrive at the total square footage for residential, each unit was then multiplied by the average square footage for each unit type.

The table below shows this calculation:
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TABLE 10: NET NEW SQUARE FOOTAGE – MULTI-FAMILY & SINGLE-FAMILY Type Average Square Feet1 Net New (Sq. Ft.)
Multi-Family 875 1,400,000
The total net new square footage was divided by the annual specific plan cost to the City for the RBD Specific Plan, resulting in a cost per square foot. The following table shows this calculation.

TABLE 11: RBD SPECIFIC PLAN MAINTENANCE FEE CALCULATION Category Scenario Two
Specific Plan Cost $1,405,219
Total Net New Sq. Ft. 5,398,970
Cost Per Sq. Ft. $0.26
The calculated RBD Specific Plan Maintenance Fee is $0.26 per square foot, dependent on the level of development.
1 Average square footage was taken from the 2025 Development Impact Fee Nexus Study Update, page 19. 490

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 19
The City of East Palo Alto’s Code Enforcement program, which is part of the City’s Building Services Division, is responsible for ensuring compliance with the City’s municipal code. The following sections discuss fee schedule modifications and detailed per unit results for the fee-related services associated with Code Enforcement.

FEE SCHEDULE MODIFICATIONS
In discussions with City staff, staff proposed the addition of ‘Code Enforcement Investigation’ and ‘Recording & Removal of Liens’ to more accurately reflects the services being provided by Code Enforcement staff.

DETAILED RESULTS
The Code Enforcement Division collects fees for Investigations and the Recording & Removal of Liens.

The total cost calculated for each service includes direct staff costs and Division and Citywide overhead.

The following table details the fee name, current fee, total cost, and difference associated with each service offered.

TABLE 12: TOTAL COST PER UNIT RESULTS – CODE ENFORCEMENT Fee Name Current Fee Total Cost Difference
Code Enforcement Investigation New $185 N/A
Recording & Removal of Liens New $600 N/A
Notary2 $15 $15 $0
Due to the majority of code enforcement’s fees being new, there is no comparison between the current fee and the total cost. The notary fee is set by state so there is no difference there.

ANNUAL REVENUE IMPACT
The Code Enforcement Division does not keep records of the number of investigations and liens recorded and removed; therefore, annual revenue impacts were not calculated. 2 GOV § 8223 (b)

CODE ENFORCEMENT
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MATRIX CONSULTING GROUP 20
The Community Services Department is responsible for recreation opportunities through people, parks, and programs. The following subsections discuss fee schedule modifications, detailed per unit results, and annual revenue impacts as appropriate for the fee-related services provided by the Community Services.

FEE SCHEDULE MODIFICATIONS
In discussions with City staff, the following modifications were made to the current fee schedule:
• Eliminated Fees: Staff proposed eliminating ‘Category 1 Events’ as those are covered under general facility and park rentals, and ‘Senior Center’ hourly fees, as those are operated by a non-profit. • New Fees: Staff proposed the addition of the following fees as they highlight services already offered but not codified on the fee schedule:
o ‘Security Guard’
o ‘Non-Profit’ category of building facility rentals
o Equipment rentals such as projectors, TVs, and table covers o ‘YMCA City Room’
• Expanded Fees: Due to variability in how the fees are administered, staff proposed expanding the ‘Community Services’ fee to include an ‘Overtime / Holiday Rate’. • Modified Fees: To clarify the fee schedule, the ‘Category 2 Events’ fee was renamed ‘Community Event’ to better reflect the service offered. Additionally, the ‘Category 3 Events’ fee was renamed ‘Parade/Street Closure’ to better reflect the service offered.

The modifications noted ensure that the proposed fee schedule more accurately reflects the services being provided by Community Services staff.

DETAILED RESULTS
The Community Services Department collects fees for Special Events & Building and Park Facility Rentals. 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 13: TOTAL COST PER UNIT RESULTS – COMMUNITY SERVICES Fee Name Current Fee Total Cost Difference
Special Event Permit - Application Processing
Community Event $182 $1,038 ($856)

COMMUNITY SERVICES
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Fee Name Current Fee Total Cost Difference
Parade/Street Closure $489 $1,922 ($1,433)
Police - Alcohol Distribution $65 $61 $4
Special Event Permit - On-Site Event Support
Community Services
Business Hours $236 $106 $130
After Business Hours $255 $112 $143
Overtime / Holiday Rate New $119 N/A
Security Guard $60 $65 ($5)
Building Facility Rental Fees
Residents of East Palo Alto
Community Room (at City Hall)
Non Peak Day Rental (Mon-Fri) $17 $118 ($101)
Peak Day Rental (Sat-Sun) $17 $118 ($101)
Cooley Landing Education Center
Non Peak Day Rental (Mon-Fri) $87 $209 ($122)
Peak Day Rental (Sat-Sun) $87 $209 ($122)
YMCA City Room
Non Peak Day Rental (Mon-Fri) $17 $80 ($63)
Peak Day Rental (Sat-Sun) $17 $80 ($63)
Non-Residents of East Palo Alto
Community Room (at City Hall)
Non Peak Day Rental (Mon-Fri) $41 $118 ($77)
Peak Day Rental (Sat-Sun) $41 $118 ($77)
Cooley Landing
Non Peak Day Rental (Mon-Fri) $154 $209 ($55)
Peak Day Rental (Sat-Sun) $154 $209 ($55)
YMCA City Room
Non Peak Day Rental (Mon-Fri) New $80 N/A
Peak Day Rental (Sat-Sun) New $80 N/A
Non-Profit
Community Room (at City Hall)
Non Peak Day Rental (Mon-Fri) New $118 N/A
Peak Day Rental (Sat-Sun) New $118 N/A
Cooley Landing
Non Peak Day Rental (Mon-Fri) New $209 N/A
Peak Day Rental (Sat-Sun) New $209 N/A
YMCA City Room
Non Peak Day Rental (Mon-Fri) New $80 N/A
Peak Day Rental (Sat-Sun) New $80 N/A
Park Facility Rental Fees
All Locations - rental of park, pavilion, or
barbeque areas for special events $17 $112 ($95)
Equipment Rentals
Community Room
Projector New $15 N/A
Table Covers New $0.75 N/A
City Room
Television New $12 N/A
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Fee Name Current Fee Total Cost Difference
Cooley Landing
Projector New $15 N/A
Table Covers New $0.75 N/A
The fees administered by the Community Services Department generally under-recover for its services.

The largest deficit is in relation to Parade / Street Closures at $1,643 with the smallest under recovery for the Security Guard at $5. There is a handful of over-recovery associated with on-site support per hour for the Community Services fees.

ANNUAL REVENUE IMPACT
Based on the prior year’s workload information, Community Services has a deficit of roughly $87,000.

The following table shows the revenue at the current fee, total projected annual cost, and the resulting difference by major fee category.

TABLE 14: ANNUAL RESULTS – COMMUNITY SERVICES
Fee Category Revenue at Current Fee Annual Cost Difference Special Event Permit - Application Processing $1,467 $6,396 ($4,929) Building Facility Rental Fees $41,852 $122,337 ($80,485) Park Facility Rental Fees $357 $2,352 ($1,995)
Total $43,676 $131,085 ($87,409)
Community Services has an annual cost recovery of roughly 33%. The largest under-recovery is in relation to the Building Facility Rental fees, specifically the ‘Peak Day Rental (Sat-Sun)’ for the Cooley Landing Education Center. The per unit deficit for this fee is $122 and it was rented approximately 292 hours resulting in the large deficit amount. The department should review these results and adjust fees appropriately.
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MATRIX CONSULTING GROUP 23
Engineering is a Division under the Public Works Department. Engineering is responsible for issuing permits and reviews as well as overseeing the design, development & construction, including streets, roadways, water supply, & storm drain, for the city. The following subsections discuss fee schedule modifications, detailed per unit results, and annual results for the fee-related services provided by Engineering.

FEE SCHEDULE MODIFICATIONS
In discussions with City staff, the following modifications were made to the current fee schedule:
• New Fees: Staff proposed the addition of the following fees as they highlight services already offered but not codified on the fee schedule:
o ‘Administration and Coordination of Water Meter’
o ‘Hauling’
o ‘Parking Restriction in the Right of Way’
o ‘Staff Augmentation / Technical Review’
• Eliminated Fees: Staff proposed eliminating the following fees, as these services are no longer offered by City staff, covered under other fees, or are now offered by other departments within the City:
o ‘Job Card Replacement’
o ‘Design Review – Administrative’
o ‘Architectural Supervision’
o ‘General Plan Amendment’
o ‘Zone Change / Text Amendment’
o ‘Tree Removal Permit’
o ‘Zoning Relief’
o ‘Initial Study’
o ‘EIR’
o ‘Mitigation Monitoring’
o ‘Encroachment Permit – Fence’
• Modifications: Final Parcel Map / Tract Map was renamed to include ‘City Admin Cost (consultant costs are passed through to applicant)’ to better reflect the services offered.

ENGINEERING
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The modifications noted ensure that the proposed fee schedule more accurately reflects the services being provided by Engineering staff.

DETAILED RESULTS
The Engineering Division collects fees for Grading Permits, Public Improvements, Planning Applications, Building Plan Reviews, Parcel Maps, ROW Compliance, and transportation permits. The total cost calculated for each service includes direct staff costs and Division and Citywide overhead. The following table details the fee name, current fee, total cost, and difference associated with each service offered.

TABLE 15: TOTAL COST PER UNIT RESULTS – ENGINEERING
Fee Name Current Fee Total Cost Difference
Grading - Plan Review
< 50 Cubic Yards $2,888 $4,335 ($1,447)
50 - 100 Cubic Yards $2,888 $4,335 ($1,447)
101-500 Cubic Yards $5,776 $6,098 ($322)
> 501 Cubic Yards $17,328 $17,357 ($29)
Grading - Inspection
< 50 Cubic Yards $2,888 $5,586 ($2,698)
50 - 100 Cubic Yards $4,333 $8,594 ($4,261)
101-500 Cubic Yards $17,328 $21,485 ($4,157)
> 501 Cubic Yards $23,050 $25,782 ($2,732)
Public Improvements - Plan Review
Base fee up to $10,000 $2,888 $3,271 ($383)
Base fee at $10,000 $2,888 $3,271 ($383)
Each add'l $10,000 or fraction thereof $2,888 $3,066 ($178) Base fee at $50,000 $14,439 $15,535 ($1,096)
Each add'l $10,000 or fraction thereof $1,732 $2,174 ($442) Base fee at $100,000 $23,103 $26,404 ($3,301)
Each add'l $10,000 or fraction thereof $289 $1,087 ($798) Base fee above $500,000 $34,654 $37,169 ($2,515)
Public Improvements - Inspection
Base fee up to $10,000 $1,444 $2,149 ($705)
Base fee at $10,000 $1,444 $2,149 ($705)
Each add'l $10,000 or fraction thereof $721 $1,074 ($353) Base fee at $50,000 $4,333 $6,446 ($2,113)
Each add'l $10,000 or fraction thereof $2,021 $2,578 ($557) Base fee at $100,000 $14,439 $19,337 ($4,898)
Each add'l $10,000 or fraction thereof $506 $1,289 ($783) Base fee above $500,000 $34,654 $38,674 ($4,020)
Encroachment Permit
Minor Frontage Improvements such
as sidewalk, curb, gutter, driveway $520 $721 ($201)
Utility connections, excavations,
potholing $867 $1,033 ($166)
Temporary closure of sidewalk,
bike/vehicle lane(s), street $867 $1,033 ($166)
496

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 25
Fee Name Current Fee Total Cost Difference
Any other work encroaching into the
public right-of-way $867 $1,033 ($166)
Street Cut Fee $867 $1,033 ($166)
Encroachment Permit - Other
Administration and Coordination of
Water Meter New $402 N/A
Debris Box / Temporary Storage $1,155 $1,234 ($79)
Traffic Control Plan Review $1,155 $1,192 ($37)
Traffic Control Field
Inspection/Monitoring $1,155 $537 $618
Hauling New $617 N/A
Parking Restriction in the Right of
Way New $506 N/A
Final Parcel Map / Tract Map: City Admin Cost (consultant costs are passed through to applicant) Parcel Map (4 Lots Less) $4,333 $4,545 ($212)
Tract Map (5 or More Lots) $5,776 $6,061 ($285)
Certificate of Compliance / Street Right-of-Way (ROW) Vacation Certificate of Compliance $4,333 $4,545 ($212)
Street ROW Vacation $4,333 $4,545 ($212)
Transportation Permit3
Single Trip $18 $16 $2
Annual $103 $90 $13
Administrative Fees
Request for Letter (e.g.- Flood
Hazard Letter) $289 $750 ($461)
Bond Administration and Release $289 $375 ($86)
4th and Subsequent Plan Review Fee $867 $937 ($70)
Re-inspection Fee $867 $1,074 ($207)
After-Hours Inspection (minimum 4
hours) $326 $253 $73
Staff Augmentation / Technical
Review New $252 N/A
Planning Application Review / Support
Tentative Maps (4 lots or less) $2,888 $5,811 ($2,923)
Tentative Maps (5 lots or more) $4,333 $5,811 ($1,478)
Tentative Map Extension /
Modification $1,444 $3,915 ($2,471)
Second Unit Permit $577 $750 ($173)
Use Permit (all types) $577 $750 ($173)
Zoning Relief (all types) $577 $0 $577
Hourly Pre-Application $289 $473 ($184)
Lot Line Adjustment $4,333 $4,545 ($212)
Lot Line Merger $4,333 $4,545 ($212)
Building Plan Review / Support
Minor Residential Improvement $347 $375 ($28)
Tl (Tenant Improvement) or Addition
of square feet $577 $750 ($173)
New SFD (Single Family/ Dwelling) $1,155 $1,500 ($345)
3 Cal. Code Regs. tit. 21 § 1411.3 (a)
497

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 26
Fee Name Current Fee Total Cost Difference
New Multifamily or Commercial $2,311 $3,000 ($689)
Nearly all of the fees administered by the Engineering Division are under-recovering for their associated costs. The largest under-recovery is $4,898 for a ‘Base Fee at $100,000’ for Public Improvement Inspections. The smallest undercharge is in the Grading - Plan Review category of ‘> 501 Cubic Yards’ at $29. The only over-recoveries are for the State permits and the after-hours inspections.

ANNUAL REVENUE IMPACT
Based on the prior year’s workload information, Engineering has a deficit of roughly $20,000. The following table shows the revenue at the current fee, total projected annual cost, and the resulting difference by major fee category.

TABLE 16: ANNUAL RESULTS – ENGINEERING
Fee Category Revenue at Current Fee Annual Cost Difference Encroachment Permits $103,173 $122,927 ($19,754)
Total $103,173 $122,927 ($19,754)
Engineering has an annual cost recovery of roughly 84%. The largest under-recovery is in relation to the Encroachment Permits, specifically the ‘Utility connections, excavations, potholing’. The per unit deficit for this fee is $166 and it was permitted approximately 88 times resulting in the large deficit amount.

Changing just that one fee can have a large impact on the Division’s revenue. The division should review these results and adjust fees appropriately.
498

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 27
The Environmental Services Division is part of the Public Works Department. Environmental Services is responsible for managing environmental contracts which include street sweeping, tree services, and public education. The following sections discuss fee schedule modifications, detailed per unit results, and annual results for the fee-related services provided by Environmental Services staff.

The modifications noted ensure that the proposed fee schedule more accurately reflects the services being provided by Environmental Services staff.

DETAILED RESULTS
The Environmental Services Division collects fees for NPEDS, Stormwater Design Reviews, Solid Waste Design Reviews and Impact Studies. The total cost calculated for each service includes direct staff costs and Division and Citywide overhead. The following table details the fee name, current fee, total cost, and difference associated with each service offered.

TABLE 17: TOTAL COST PER UNIT RESULTS – ENVIRONMENTAL SERVICES Fee Name Current Fee Total Cost Difference
NPDES
BMP Inspection: $310 $364 ($54)
2,500 to 10,000 square feet $777 $547 $230

ENVIRONMENTAL SERVICES
499

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 28
Fee Name Current Fee Total Cost Difference
10,001 square feet to 1 acre $2,329 $729 $1,600
1 acre to 5 acres Modified $1,094 N/A
5+ acres $310 $364 ($54)
C.4 Inspection:

Low Priority $156 $547 ($391)
High Priority $388 $547 ($159)
Discharge Inspection:

Initial Inspection (3 Hours) $465 $547 ($82)
Each Additional Hour $156 $182 ($26)
Monitoring, Sampling or
Testing, Lab analysis, cost,
and rental equipment
charges Actual Cost Actual Cost N/A
Illicit Discharge Clean-Up in the
Public Right-of-Way:

Initial Inspection (3 Hours) $465 $547 ($82)
Each Additional Hour $156 $182 ($26)
Vacant Property Inspections,
Illegal Dumping, Encampments,
etc. $310 $319 ($9)
Other Services Not Listed $156 $182 ($26)
Stormwater Design Review
Single Family $40 $729 ($689)
Other:
2,500 to 10,000 square feet $310 $364 ($54)
10,001 square feet to 1 acre $777 $547 $230
1 acre to 5 acres $2,329 $729 $1,600
5+ acres $545 $1,094 ($549)
Water Efficiency Landscape Ordinance Plan Review
80% or more low-to-no water
use $232 $1,459 ($1,227)
80% or less low-to-no water use $933 $1,459 ($526)
Solid Waste Enclosure Design Review
Less than 1 acre or low concern
projects Modified $364 N/A
1 acre or high concern projects Modified $729 N/A
Misc. Fees
Each Additional Plan Review
after first three reviews $156 $182 ($26)
Environmental Impact Studies
(EIR) $777 $912 ($135)
Nearly half of the fees administered by the Environmental Services Division under-recover for their associated costs. The largest under-recovery is $1,227 for ‘80% or more low-to-no water use’ under the Water Efficiency Landscape Ordinance Plan Review. The smallest undercharge is in the NPEDS category of ‘Vacant Property Inspections, Illegal Dumping, Encampments, etc.’ at $9. 500

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 29

ANNUAL REVENUE IMPACT
The Environmental Services Division does not keep records of the number of NPDES, Stormwater Design Reviews, Water Efficiency Landscape Ordinance Plan Review, Solid Waste Enclosure Design Review, & Misc. Fees; therefore, annual revenue impacts were not calculated. 501

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 30
The Finance Department is responsible for providing monitoring and developing the city’s budget and forecasting. The following subsections discuss fee schedule modifications and detailed per unit results for the fee-related services provided by Finance.

FEE SCHEDULE MODIFICATIONS
In discussions with City staff, staff proposed eliminating the ‘Business License – First Time License Application Fee’ as this is now outsourced and moving the ‘Ellis Act Withdrawn Property Administrative Fee’ to rent stabilization, as those staff now perform this service.

DETAILED RESULTS
The Finance Department collects fees for photocopies, returned checks, and overdue invoices. 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 18: TOTAL COST PER UNIT RESULTS – FINANCE
Fee Name Current Fee Total Cost Difference
Photocopy4:

8.5" x 11" (black & white single side) $0.10 $0.10 $0.00

8.5" x 11" (color single side) $0.25 $0.25 $0.00
Checks Returned by Bank or Financial Institution Due to Insufficient Funds5 First Returned Check $25 $25 $0
Each Additional Check $35 $35 $0
All Fees provided by the Finance Department are state set and do not show any under or over-recoveries.

ANNUAL REVENUE IMPACT
The Finance Department does not keep records of photocopies, returned checks, and overdue invoices; therefore, annual revenue impacts were not calculated.
4 GOV § 7922.530
5 CIV § 1719(a)

FINANCE
502

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 31
The Housing Division is part of the Community and Economic Development Department. The Housing Division is responsible for overseeing the city’s affordable housing development and economic development programs. The following subsections discuss fee schedule modifications, detailed per unit results, and annual revenue impacts for the fee-related services provided by the Housing Division.

FEE SCHEDULE MODIFICATIONS
The City passed Ordinance No. 425 in 2019 and codified the Inclusionary Housing as part of its Municipal Code Chapter 18.37. Both of these items allow the City to charge fees for Housing, as long as there is a fee schedule to support these fees. Through this study, the City proposes to establish a fee schedule for assessing these services.

DETAILED RESULTS
The Housing Division is proposing to collect fees for inclusionary housing agreements, housing applications, monitoring, household occupancy eligibility reviews, waiver reviews, annual monitoring compliance fees, and residential inspection fees. The total cost calculated for each service includes direct staff costs and Division and Citywide overhead. The following table details the fee name and total cost associated with each service offered.

TABLE 19: TOTAL COST PER UNIT RESULTS – HOUSING
Fee Name Total Cost
Inclusionary Housing Agreement Recordation (Resale Restriction, Deed of Trust, Regulatory Agreement) $616
Below Market Rate (BMR) Fees
Monthly Monitoring Fee (Contracted Out) $126
Sale or Resale (Contracted Out) 3%
Compliance Fee $411
Monthly Loan Servicing - Amortized Loan (Contracted Out) Actual Cost Monthly Loan Servicing - Deferred Loan (Contracted Out) Actual Cost Loan Set-Up (Contracted Out) Actual Cost
Loan Foreclosure (Contracted Out) Actual Cost
Affordable Housing Compliance Plan (Not Recorded)
Application:

Application Process $532
Alternative Compliance Application Approval
4 Unit or Less $1,671
5 Units or More $3,343
Application Modification / Amendment $266
Review of Household Occupancy Eligibility (Initial Lease-Up / Change of Occupancy) $205 Review of Waiver, Adjustment or Reduction Request $272

HOUSING
503

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 32
Fee Name Total Cost
Rent Registry
Residential Inspection Upon Change in Occupancy $330
Annual Monitoring Compliance Fee - Just Cause Units $53 Annual Monitoring Compliance Fee - Fully Exempt Units $37 All of the fees administered by the Housing Division are newly proposed. The cost for these services ranges from a low of $37 for ‘Annual Monitoring Compliance Fee - Just Cause Units’ to a high of $3,343 for ‘Alternative Compliance Application Approval – 5 Units or More’.

ANNUAL REVENUE IMPACT
Currently housing does not charge fees any of its services and therefore no annual revenue impact was calculated.
504

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 33
The Planning Division is part of the Community and Economic Development Department. The Planning Division is responsible for current and long-range planning within the city. The division maintains and updates the city’s General Plan and interprets and enforces the city’s Zoning Regulations. The division provides support to the Planning Commission. The following subsections discuss fee schedule modifications, detailed per unit results, and annual revenue impacts for the fee-related services provided by Planning.

FEE SCHEDULE MODIFICATIONS
In discussions with City staff, the following modifications were proposed to the current fee schedule:
• Eliminated Fees: Staff proposed eliminating the following fees, as these services are no longer offered by City staff or are now offered by other departments within the City:
o ‘Zoning Review for Business License’
o ‘Public Utility Tower’
o ‘Research / Document Review’
o ‘Address Assignment’
• New Fees: Staff proposed the addition of Permit Adjustment fees based on major or minor projects. • Condensed Fees: To streamline the fee schedule, staff proposed condensing the following fees:
o The ‘Temporary Use Permit’ section was condensed into a ‘Minor’, ‘Administrative’, and ‘Major’ fee to streamline the fee schedule.
o The ‘Parking Exception’ fee was condensed into a singular per hour fee. o The ‘Variance’ fees were condensed into a singular fee. o The ‘Staff Management & Review’ was removed from all Environmental related fees. o The ‘Zoning Clearance’ was consolidated into a singular fee. o ‘Minor Modification to Conditions’ and ‘Modifications to Conditions’ are captured within the Renewal / Modifications to Conditions section under the respective fee category that aligns with the type of application being modified.
o ‘Zoning Text Amendment’ and ‘Zone Change’ were combined into a single fee. o ‘Initial Study - Negative Declaration’ is captured under ‘Initial Study - Mitigated Negative Declaration/ Negative Declaration’.
o ‘Noticing Fee’ is captured under ‘Noticing/Special Noticing’.

PLANNING
505

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 34
• Modified Fees: The following fee modifications were proposed to better clarify the services being provided.
o The ‘Hourly SB 35 Pre-Application (5 hr. minimum)’ was renamed the ‘Preliminary Ministerial Review Hourly (2 hr. minimum)’ to accurately reflect the service offered. o ‘Condominium Conversion’ was switched to a deposit fee. o The ‘Garage Conversions / Minor ADR (120 s-f. or less)’ was renamed the ‘Garage Conversions / Minor ADR (400 s-f. or less)’ to accurately reflect the service offered. o The ‘Permanent Sign’ fee’s wording was modified.
o The ‘1 Year Approval Renewal’ was renamed the ‘Major TUP Annual Renewal’ to accurately reflect the service offered.

The modifications noted ensure that the proposed fee schedule more accurately reflects the services being provided by Planning staff.

DETAILED RESULTS
The Planning Division collects fees for pre-application fee, appeals, design reviews, tree removals, zoning relief, environmental, zoning clearance, and other administrative reviews. The total cost calculated for each service includes direct staff costs and Division and Citywide overhead. The following table details the fee name, current fee, total cost, and difference associated with each service offered.

TABLE 20: TOTAL COST PER UNIT RESULTS – PLANNING
Fee Name Current Fee Total Cost Difference
Pre-Application Fees
Hourly Pre-Application (1 hr. minimum) $332 $337 ($5)
Pre-Application Services for Projects Subject to
City's Pre-Application Ordinance $11,624 $8,312 $3,312
Preliminary Ministerial Review Hourly (2 hr.
minimum) $332 $337 ($5)
Appeals
Appeals to City Council (if initiated by City Council
- no charge) $9,051 $9,361 ($310)
Appeals to Planning Commission $9,051 $9,361 ($310)
Subdivision
Certificate of Compliance $5,148 $2,147 $3,001
Condominium Conversion $40,523 $41,000 ($477)
Final Maps Planning Review of Engineering
Application
4 lots or less $4,982 $1,682 $3,300
5 - 25 lots $5,646 $2,020 $3,626
>25 lots $6,311 $2,357 $3,954
Lot Line Adjustment $5,315 $2,695 $2,620
Lot Line Merger $5,315 $2,695 $2,620
Tentative Map
506

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 35
Fee Name Current Fee Total Cost Difference
4 lots or less $16,607 $8,354 $8,253
5 - 25 lots $23,251 $10,042 $13,209
>25 lots $45,172 $11,730 $33,442
Tentative Map Extension $9,965 $2,731 $7,234
Tentative Map Modification $10,628 $3,744 $6,884
Design Review
Administrative $4,651 $4,715 ($64)
Planning Commission Review $14,947 $14,866 $81
Garage Conversions / Minor ADR (400 s-f. or less) $332 $337 ($5) Permit Adjustment Minor New $693 N/A
Permit Adjustment Major New $1,345 N/A
Legislative Actions
General Plan Amendment $21,590 $22,000 ($410)
Planned Unit Development $21,590 $15,000 $6,590
Zone Change/Text Amendment $21,590 $12,000 $9,590
Tree Removal
Dead Trees $0 $506 ($506)
1-2 trees $404 $506 ($102)
3 or more (Fee for two trees + 0.10 hours by
number of trees above two) $865 $1,114 ($249)
Signage
Master/Common Sign Program $3,985 $8,154 ($4,169)
Permanent Sign $865 $1,048 ($183)
Temporary Sign $230 $494 ($264)
Use Permit
Administrative Use Permit (AUP) / Special Use
Permit (SUP) $3,985 $4,715 ($730)
Conditional Use Permits (CUP) $12,372 $14,866 ($2,494)
Public Convenience/Necessity Application - Filing
Fees $12,372 $1,775 $10,597
Renewal /Modification to Conditions
AUP / SUP $2,882 $2,900 ($18)
CUP $9,383 $7,269 $2,114
Temporary Use Permit
Minor Modified $337 N/A
Administrative Modified $2,734 N/A
Major Modified $4,715 N/A
Major TUP Annual Renewal $1,728 $1,386 $342
Zoning Relief
Parking Exception $332 $337 ($5)
Variance Modified $3,406 N/A
Environmental
Categorical Exemption
Standard $1,661 $1,386 $275
Infill/Other
Staff Led $1,661 $3,412 ($1,751)
Environmental Impact Studies (EIR)
Mitigation Monitoring - one-time $3,886 $3,749 $137
Zoning Clearance (Administrative Review)
507

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 36
Fee Name Current Fee Total Cost Difference
Other Accessory $332 $337 ($5)
Other Administrative Fees
Building Permit Review
Minor Res- Improvement $697 $337 $360
Tenant Improvements $2,823 $1,012 $1,811
Addition of s. f. $2,259 $337 $1,922
New SFD $1,496 $337 $1,159
New Multifamily $6,145 $1,350 $4,795
New Commercial $6,145 $1,350 $4,795
Miscellaneous Planning
Noticing/Special Noticing (each mailing) $664 $675 ($11) Newspaper Ad Publication $400 $400 $0
Written Determination by City Planning Manager $1,661 $1,422 $239 Planning Hourly Fee (1 hr. minimum) $332 $337 ($5)
The fees charged by the Planning Division are a mix of under and over-recoveries. The largest underrecovery is $4,166 for ‘Master/Common Sign Program’. The largest over-recovery is in relation to the ‘Tentative Maps’. In discussion with staff, changes in processes and increased efficiencies are resulting in a reduced level of staff effort needed to process these entitlements. For example, final maps are primarily a Public Works / Engineering function, and therefore, the cost has shifted from Planning to Engineering for those services.

ANNUAL REVENUE IMPACT
Based on the prior year’s workload information, Planning has a surplus of roughly $60,000. The following table shows the revenue at the current fee, total projected annual cost, and the resulting difference by major fee category.

TABLE 21: ANNUAL RESULTS – PLANNING
Fee Category Revenue at Current Fee Annual Cost Difference Pre-Application Fees $23,240 $23,590 ($350)
Subdivision $98,984 $40,366 $58,618
Design Review $39,532 $40,079 ($547)
Tree Removal $11,597 $14,678 ($3,081)
Signage $2,595 $3,144 ($549)
Use Permit $3,985 $4,715 ($730)
Temporary Use Permit $30,937 $23,021 $7,916
Zoning Clearance (Administrative Review) $38,512 $39,092 ($580) Other Administrative Fees $19,256 $19,546 ($290)
Total $268,638 $208,231 $60,407
Planning has an annual cost recovery of roughly 129%. The largest over-recovery is in relation to the Subdivision fees, specifically the ‘5-25 lots’ for the Tentative Map. Through this analysis staff worked with the project team to right size fees within this category, ensuring the time to administer these services reflected the current process needed to conduct these reviews. The per unit surplus for this fee is $13,209 and it was administered 2 times resulting in the large surplus amount. The division should review these results and adjust fees appropriately.
508

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 37
The Police Department is responsible for law enforcement to ensure safety within the community. There are several divisions within the Police Department: Administration, Operations, & Investigations that are involved with charging fees for services. The following subsections discuss fee schedule modifications, detailed per unit results, and annual revenue impacts for the fee-related services provided by the Police Department.

FEE SCHEDULE MODIFICATIONS
In discussions with Police staff, the following modifications were made to the current fee schedule:
• Eliminated Fees: Staff proposed eliminating the ‘Redaction Services - Body Worn Camera Video (City Staff)’ as this service is no longer offered and is covered through the contractor category. • New Fees: Staff proposed the addition of the following fees as they highlight services already offered but not codified on the fee schedule:
o ‘Permit Review - Private Security Company - CSO Review’ o ‘Assistance to Planning Division Security Plan Review for New Business’ • Expanded Fees: Due to large variability in how the fees are administered, staff proposed expanding ‘Officer Support of City Special Events’ to include multiple classifications.

The modifications noted ensure that the proposed fee schedule more accurately reflects the services being provided by Police Department.

DETAILED RESULTS
The Police Department collects fees for Fingerprints, Vehicle Releases, Repossessions, Permit Reviews, and Security Plan Reviews. 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 22: TOTAL COST PER UNIT RESULTS – POLICE
Fee Name Current Fee Total Cost Difference
Fingerprinting (Livescan) $25 $170 ($145)
Vehicle Release:

During Regular Business Hours $25 $49 ($24)
During Nights or Weekends or Holidays $145 $193 ($48)
Tow Company Cost Actual Cost Actual Cost N/A
Repossession - Verification Fee6 $15 $15 $0
6 GOV § 26751
POLICE
509

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 38
Fee Name Current Fee Total Cost Difference
Proof of Correction Citation - Sign-off7 $25 $25 $0
Clearance Letter $15 $127 ($112)
Permit Review - Private Security Company - CSO
Review:

CSO Review $359 $137 $222
Executive Review $359 $250 $109
Assistance to Planning Division Security Plan Review
for New Business:

CSO Review $462 $137 $325
Executive Review $462 $250 $212
Redaction Services - Body Worn Camera Video
(Contractor):

City Processing $128 $186 ($58)
Consultant Cost Actual Cost Actual Cost N/A
Officer Support of City Special Events:

Officer $128 $223 ($95)
Sgt $128 $255 ($127)
Captain $128 $250 ($122)
Community Service Officer $128 $137 ($9)
Nearly all the fees administered by the Police Department show an under-recovery for the associated costs. The largest under-recovery is for a ’Fingerprinting (Livescan)’ at $145. The smallest undercharge is for a ‘Community Service Officer’ at $9.

ANNUAL REVENUE IMPACT
The Police Department does not keep records of Fingerprints, Vehicle Releases, Repossessions, Permit Reviews, and Security Plan Reviews; therefore, annual revenue impacts were not calculated. 7 VEH § 40611
510

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 39
The Rent Stabilization Program is part of the Housing and Economic Development Department. The Rent Stabilization Program is responsible for the administration and enforcement of the City's Rent Stabilization and Eviction for Just Cause Ordinance. The following subsections discuss fee schedule modifications, detailed per unit results, and annual revenue impacts for the fee-related services provided by Rent Stabilization.

FEE SCHEDULE MODIFICATIONS
In discussions with Rent Stabilization staff, the only modification proposed was the moving of the ‘Ellis Act Withdrawn Property Administrative fee’ from Finance to Rent Stabilization. The fees under this section are governed by Ordinance No. 330 and Chapter 14.04 of the Municipal Code.

DETAILED RESULTS
The Rent Stabilization Program collects fees for Annual Registrations, Ellis Act Withdrawn Property Administrative Fees, Processing Fees, Appeals, and Landlord Petitions. The total cost calculated for each service includes direct staff costs and Program and Citywide overhead. The following table details the fee name, current fee, total cost, and difference associated with each service offered.

TABLE 23: TOTAL COST PER UNIT RESULTS – RENT STABILIZATION Fee Name Current Fee Total Cost Difference
Annual Registration $234 $369 ($135)
Cloud-Storage $20 $20 $0
Ellis Act Withdrawn Property Administrative Fee $405 $312 $93 Appeal to the Board:

Filing of Appeal $100 $1,175 ($1,075)
Each Additional Unit $5 $587 ($582)
Landlord Petition:

First Installment
First Unit $75 $83 ($8)
Each Additional Unit in the Same Building $35 $41 ($6)
Second Installment
First Unit $35 $55 ($20)
Each Additional Unit in the Same Building $25 $27 ($2)
Tenant Petition:

First Installment
First Unit $25 $35 ($10)
Each Additional Unit in the Same Building $15 $17 ($2)
Second Installment
First Unit $25 $23 $2
Each Additional Unit in the Same Building $10 $11 ($1)

RENT STABILIZATION
511

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 40
The majority of the fees administered by the Rent Stabilization Program under-recover for their associated costs. The largest under-recovery at $1,075 is for a ‘Filing of Appeal’. The smallest undercharge is in the Tenant Petition category for ‘Second Installment - Each Additional Unit in the Same Building’ at $1.

ANNUAL REVENUE IMPACT
Based on the prior year’s workload information, Rent Stabilization has a deficit of roughly $317,000. The following table shows the revenue at the current fee, total projected annual cost, and the resulting difference by major fee category.

TABLE 24: ANNUAL RESULTS – RENT STABILIZATION
Fee Category Revenue at Current Fee Annual Cost Difference Annual Registration $549,900 $867,150 ($317,250)
Total $549,900 $867,150 ($317,250)
Rent Stabilization has an annual cost recovery of roughly 63%. This under-recovery is in relation to the Annual Registration. The per-unit deficit for this fee is $135, and approximately 2,350 units were permitted, resulting in the large annual deficit. While the program is meant to be self-sustaining the difference in costs is due to the overhead component that is currently not factored into these fees. The program should review these results and adjust fees appropriately. 512

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The East Palo Alto Sanitation District has recently been absorbed by the City and is overseen by the Public Works Department. The District is responsible for the collection, processing, and disposal of solid waste and recyclable materials within the district. The following subsections discuss fee schedule modifications, detailed per unit results, and annual revenue impacts for the fee-related services provided by the Sanitation District.

FEE SCHEDULE MODIFICATIONS
In discussions with Sanitation District staff, only the ‘Main Line Extension Permit’ fee was proposed on an hourly basis to capture the services provided but not currently captured.

DETAILED RESULTS
The Sanitation District collects fees for Plan Checks, Inspections, Permit Applications, & Main Line Extensions. The total cost calculated for each service includes direct staff costs and District and Citywide overhead. The following table details the fee name, current fee, total cost, and difference associated with each service offered.

TABLE 25: TOTAL COST PER UNIT RESULTS – SANITATION DISTRICT Fee Name Current Fee Total Cost Difference
Plan Check
Additional Plan Review $236 $236 $0
Plan Check - New
House $800 $708 $92
ADU (Detached) $800 $708 $92
MFR $800 $944 ($144)
COM $800 $944 ($144)
IND $800 $944 ($144)
Plan Check - Remodeling / Existing
SFR $400 $472 ($72)
ADU $400 $472 ($72)
MFR $400 $472 ($72)
COM $400 $472 ($72)
IND $400 $472 ($72)
Inspections
Lateral $200 $992 ($792)
Additional Inspections $496 $496 $0
Permit Application (T1, T2, T3)
SFR (T1) $100 $149 ($49)
ADU (T1) $100 $149 ($49)
MFR (T2) $100 $149 ($49)
COM (T3) $100 $149 ($49)

EAST PALO ALTO SANITATION DISTRICT
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Fee Name Current Fee Total Cost Difference
IND (T3) $100 $149 ($49)
Main Line Extension
Main Line Extension Permit New $236 N/A
Nearly all the fees administered by the Sanitation District show an under-recovery for the associated costs. The largest under-recovery is for a ‘Lateral’ at $792. The smallest undercharges are for Permit Application (T1, T2, T3) Category at $49.

ANNUAL REVENUE IMPACT
The Sanitation District does not keep records for Plan Checks, Inspections, Permit Applications, & Main Line Extensions; therefore, annual revenue impacts were not calculated. 514

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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 overcollecting for its fee-related services. City and Department management will now need to review the study results and adjust fees per Departmental and City philosophies and policies. The following 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.
• Full Cost Recovery: For fees that show an under-collection for costs of services provided, the City may decide to increase the fee to full cost recovery immediately. • 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.

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 straightforward, 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.

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.

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 that cannot 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.

COST RECOVERY CONSIDERATIONS
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PHASED INCREASES
Depending on current cost recovery levels, some current fees may need to be increased significantly 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 its 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, to comply with proposed recovery levels. Assuming this 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 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 above, the City could increase the fee by $150 per year 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 after 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 recommendation is that a comprehensive fee analysis should be conducted every three to five years. This allows jurisdictions to ensure they account for organizational changes, such as staffing levels and merit increases, and process efficiencies, code or rule changes, or technology improvements. Developing annual update mechanisms allow jurisdictions to maintain current levels of cost recovery, while accounting for increases in staffing or expenditures related to permit services. The two most common types of update mechanisms are Consumer Price Index (CPI) and Cost of Living Adjustment (COLA) factors. The following points provide further detail on each of these mechanisms:
• COLA / Personnel Cost Factor: Jurisdictions often provide their staff with annual salary adjustments to account for increases in local cost of living. These increases are not tied to merit or seniority but rather meant to offset rising costs associated with housing, gas, and other livability factors. Sometimes these factors vary depending on the bargaining group of a specific employee. Generally, these factors are around two or three percent annually. • CPI / ECI Factor: A common method of increasing fees or cost is to look at regional cost indicators, such as the Consumer Price Index or Employment Cost Index. These factors are calculated by the Bureau of Labor Statistics, are put out at various intervals within a year, and are specific to states and regions.
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The City of East Palo Alto already utilizes a CPI factor and it should continue to do so to ensure that fees are increased in alignment with cost increases.

POLICIES AND PROCEDURES
This study has identified areas where the City is under-collecting the costs 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 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 levels and discuss the benefits of developing target cost recovery goals and procedures for achieving and increasing cost recovery.

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 cost recovery ranges by major service area.

TABLE 26: TYPICAL COST RECOVERY RANGES BY MAJOR SERVICE AREA Service Areas
Typical Cost Recovery
Ranges
Building 80-100%
Community Services 20-50%
Planning 50-80%
Engineering 70-100%
The following graph depicts how East Palo Alto compares to industry cost recovery range standards. 93%
33%
86%
129%
0%
20%
40%
60%
80%
100%
120%
Building Community Services Engineering Planning
Cost Recovery %
Current Revenue Cost Recovery vs. Typical Revenue Cost Recovery Typical Cost Recovery Current Cost Recovery
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Building, Community Services, and Engineering are within the typical cost recovery range, while Planning is above the typical cost recovery range.

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.
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As part of the Cost of Services (User Fee) study for the City of East Palo Alto, Matrix Consulting Group conducted a comparative survey of user fees. The City identified five municipalities to be included in the comparative survey: Menlo Park, Millbrae, Burlingame, Belmont, and Foster City. 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.

While this full report provides the City with a reasonable estimate and understanding of the true costs of providing services, many jurisdictions also wish to benchmark themselves against other comparable jurisdictions to understand the local “rates” for comparable services. This type of comparative analysis allows for the City to assess what types of changes in fee levels their community can bear. However, benchmarking does not provide adequate information regarding the relationship of other jurisdictions’ costs to their fees (i.e., policy decisions to subsidize, cost recovery goals, etc.). To contextualize this portion of the analysis, the project team provided economic and recency factors for the comparable jurisdictions.

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

ECONOMIC FACTORS
To provide additional context to the comparative survey information, the project team collected economic factors for the jurisdictions included. 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.

The following tables rank each jurisdiction from smallest to largest for each of these economic factors:

TABLE 27: RANKING OF JURISDICTIONS BY POPULATION
Jurisdiction Population8
Millbrae 23,093
Belmont 26,931
East Palo Alto 29,078
Burlingame 30,513
Foster City 32,581
Menlo Park 33,140
8 California Finance estimates as of 1/1/2024 were used to determine each jurisdiction’s population.

APPENDIX – COMPARATIVE SURVEY
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TABLE 28: RANKING OF JURISDICTIONS BY CITYWIDE TOTAL BUDGET Jurisdiction FY24-25 Budget9
East Palo Alto $68,928,000
Belmont $77,085,466
Burlingame $93,561,987
Millbrae $101,406,000
Foster City $142,860,115
Menlo Park $140,146,863
TABLE 29: RANKING OF JURISDICTIONS BY FTE
Jurisdiction FY24-25 Authorized FTE
Millbrae 97.75
East Palo Alto 140.00
Belmont 144.25
Foster City 179.00
Burlingame 231.40
Menlo Park 288.00
When compared to the surveyed jurisdictions, the City of East Palo Alto ranks near the middle in terms of population, but on the lower end for budget and staffing.

RECENCY FACTOR
While the above comparative information can provide some perspective when paralleling East Palo Alto’s fees 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 undertaken. It is important to note that even though jurisdictions may have conducted recent fee studies, their 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.

The following tables detail when each surveyed jurisdiction last conducted a fee analysis and when they last updated their fee schedule:

TABLE 30: LAST FEE SCHEDULE UPDATE
Jurisdiction Response
Menlo Park 2024
Millbrae 2024
Burlingame 2024
Belmont 2024
Foster City 2024
9 To ensure appropriate comparisons, full operating budget (all funds) has been used for all jurisdictions. 520

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TABLE 31: LAST FEE STUDY CONDUCTED
Jurisdiction Response
Menlo Park Over 10 years ago
Millbrae 2019
Burlingame 2024
Belmont 2015
Foster City 2023
All surveyed jurisdictions have published an updated fee schedule within the last year. Additionally, all the jurisdictions except for Millbrae and Belmont have conducted a fee study within the last five years.

ADDITIONAL FACTORS
Along with keeping the statistics outlined in the previous sections in mind, the following issues should also be noted regarding the use of market surveys in the setting of fees for 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 decisions may subsidize services. • Fee Variance Factors: A fee with the same name may encompass different types of services or activities across jurisdictions. Variability may stem from differences in service delivery models (e.g., in-house vs. contracted), the scope of work included under the fee, and staffing configurations, all of which can influence how indirect and overhead costs are allocated.

In addition to the issues 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 a secondary decision-making tool, rather than the primary method for determining an acceptable price point for services.

COMPARATIVE SURVEY RESULTS
As part of this study, the project team conducted a survey of how the City’s current user fees and calculated full cost compare to other identified jurisdictions. The following subsections provide a comparative look at several fee-related services provided by the City versus the surveyed jurisdictions. 1 SINGLE FAMILY RESIDENCE (PLAN CHECK & INSPECTION): $500,000 VALUATION, 3,500 SQUARE FEET - NEW
Building currently charges a fee of $6,967 for building plan check and inspection of a new Single-Family Residence valued at $500,000 and 3,500 sq. ft. Through this study, the project team calculated the full cost of this service to be $19,814. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.
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East Palo Alto’s current fee is the lowest among the jurisdictions at $6,967. However, its full cost of $19,825 is above the jurisdictional average of $13,599. The City’s current fee is most similar to Menlo Park’s fee of $9,687, while the calculated full cost is most comparable to Belmont’s fee at $17,023. 2 SINGLE FAMILY RESIDENCE (PLAN CHECK & INSPECTION): $150,000 VALUATION, 900 SQUARE FEET - REMODEL
Building currently charges a fee of $3,350 for plan check and inspection of Remodel of a Single-Family Residence valued at $150,000 Valuation at 900 sq. ft. Through this study, the project team calculated the full cost of this service to be $11,154. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.
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East Palo Alto -
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East Palo AltoFull CostBelmont Burlingame Foster City Menlo Park Milbrae Single Family Residence (Plan Check & Inspection):
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East Palo AltoFull CostBelmont Burlingame Foster City Menlo Park Milbrae Single Family Residence (Plan Check & Inspection):
$150,000 Valuation, 900 Square Feet - Remodel
Fee Average
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East Palo Alto’s current fee is the lowest among the rest of the jurisdictions at $2,832. However, their full cost of $11,917 is above the jurisdictional average of $8,196. The City’s current fee is most similar to Menlo Park’s fee of $3,029, while the calculated full cost is most comparable to Belmont’s fee at $11,003.
3 COMMERCIAL (PLAN CHECK & INSPECTION): $1 MILLION VALUATION, 10,000

SQUARE FEET - TI
Building currently charges a fee of $32,010 for plan checking and inspecting a tenant improvement (TI) on Commercial projected at $1 million at 10,000 sq. ft. Through this study, the project team calculated the full cost of this service to be $30,213. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.

East Palo Alto’s current fee is the highest among the rest of the jurisdictions at $32,010. Their full cost of $30,230 is above the jurisdictional average of $21,976. The City’s current fee and Full Cost is most similar to Millbrae’s fee of $31,349.
4 COMMERCIAL/MULTI-FAMILY/INDUSTRIAL (PLAN CHECK & INSPECTION): $50 MILLION VALUATION, 157,000 SQUARE FEET - NEW
Building currently charges a fee of $552,298 for a Commercial/Multi-Family/Industrial (Plan Check & Inspection): $50 million Valuation, 157,000 Square Feet - New. Through this study, the project team calculated the full cost of this service to be $733,058. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions. $0
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East Palo Alto -
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East Palo AltoFull CostBelmont Burlingame Foster City Menlo Park Millbrae Commercial TI (Plan Check & Inspection): $1 million Valuation, 10,000 Sq. Ft.

Fee Average
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EAST PALO ALTO FEE STUDY REPORT
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East Palo Alto’s current fee is the middle among the rest of the jurisdictions at $552,298. Their full cost of $733,526 is above the jurisdictional average of $489,507. The City’s current fee is most similar to Belmont’s fee of $474,879, while the calculated full cost is most comparable to Foster City’s fee at $664,358.
5 REROOF VALUED AT $5,000
Building currently charges a fee of $435 for plan check and inspection of a Reroof, valued at $5,000.

Through this study, the project team calculated the full cost of this service to be $597. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.

East Palo Alto’s current fee is the middle among the rest of the jurisdictions at $435. Their full cost of $598 is below the jurisdictional average of $822. The City’s current fee is most similar to Foster City’s fee of $524, while the calculated full cost is most comparable to Millbrae’s fee at $584. $0
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East Palo Alto
- Current Fee
East Palo AltoFull CostBelmont Burlingame Foster City Menlo Park Milbrae Commercial/Multi-Family/Industrial (Plan Check &
Inspection): $50 million Valuation, 157,000 Square
Feet - New
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East Palo AltoFull CostBelmont Burlingame Foster City Menlo Park Milbrae Reroof, valued at $5,000
Fee Average
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6 EV CHARGING STATION - RESIDENTIAL
Building currently charges a fee of $197 for an EV Charging Station - Residential. Through this study, the project team calculated the full cost of this service to be $398. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.

East Palo Alto’s current fee is the middle among the rest of the jurisdictions at $197. Their full cost of $398 is above the jurisdictional average of $254. The City’s current fee is most similar to Foster City’s fee of $189, while the calculated full cost is most comparable to Belmont’s fee at $383. 7 DOOR/WINDOW REPLACEMENTS (UP TO 20 WINDOWS)
Building currently charges a fee of $435 for a Door/Window Replacements (up to 20 Windows). For this scenario, we considered 4 windows, valued at $2,000. Through this study, the project team calculated the full cost of this service to be $497. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.
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East Palo Alto -
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East Palo AltoFull CostBelmont Burlingame Foster City Menlo Park Milbrae EV Charging Station - Residential
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East Palo AltoFull CostBelmont Burlingame Foster City Menlo Park Millbrae Door/Window Replacements (up to 20 windows)
Fee Average
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EAST PALO ALTO FEE STUDY REPORT
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East Palo Alto’s current fee is the middle among the rest of the jurisdictions at $435. Their full cost of $498 is below the jurisdictional average of $803. The City’s current fee and full cost is most similar to Menlo City’s fee of $445.
8 DEMOLITION MINOR, VALUED AT $10,000
Building currently charges a fee of $545 for a Demolition Minor, Valued at $10,000. Through this study, the project team calculated the full cost of this service to be $406. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.

East Palo Alto’s current fee is the middle among the rest of the jurisdictions at $545. Their full cost of $407 is below the jurisdictional average of $739. The City’s current fee is most similar to Belmont’s fee of $478, while the calculated full cost is most comparable to Menlo’s fee at $384. 9 COMMUNITY ROOM (AT CITY HALL) - 4 HOURS, RESIDENT RENTAL, MON-FRI Community Services currently charges a fee of $68 for a Community Room (at City Hall) - 4 hours, Resident Rental, Mon-Fri. Through this study, the project team calculated the full cost of this service to be $472. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.
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East Palo Alto -
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East Palo AltoFull CostBelmont Burlingame Foster City Menlo Park Milbrae Demolition - Minor, Valued at $10,000
Fee Average
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East Palo Alto’s current fee is the lower among the rest of the jurisdictions at $68. Their full cost of $472 is above the jurisdictional average of $415. The City’s current fee is most similar to Millbrae’s fee of $244, while the calculated full cost is most comparable to Belmont’s fee at $409. 10 COOLEY LANDING EDUCATION CENTER - 8 HOURS, NON-RESIDENT RENTAL, SATSUN Community Services currently charges a fee of $1,232 for a Cooley Landing Education Center - 8 hours, Non-Resident Rental, Sat-Sun. Through this study, the project team calculated the full cost of this service to be $1,672. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.

East Palo Alto’s current fee is the lower among the rest of the jurisdictions at $1,232. Their full cost of $1,672 is below the jurisdictional average of $2,373. The City’s current fee is most similar to Millbrae’s fee of $1,410, while the calculated full cost is most comparable to Foster City’s fee at $1,690. $0
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East Palo AltoFull CostBelmont Burlingame Foster City Menlo Park Milbrae Community Room (at City Hall) - 4 hours, Resident
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East Palo AltoFull CostBelmont Burlingame Foster City Menlo Park Milbrae Cooley Landing Education Center - 8 hours, NonResident Rental, Sat-Sun Fee Average
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11 YMCA CITY ROOM - 1 HOUR, NON-PROFIT RENTAL, MON-FRI
Community Services currently charges a fee of $17 for a YMCA City Room - 1 hour, Non-Profit Rental, Mon-Fri. Through this study, the project team calculated the full cost of this service to be $80. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.

East Palo Alto’s current fee is the lower among the rest of the jurisdictions at $17. Their full cost of $80 is above the jurisdictional average of $71. The City’s current fee is most similar to Millbrae’s fee of $26, while the calculated full cost is most comparable to Burlingame’s fee at $98. 12 PAVILLION RENTAL - 4 HOURS
Community Services currently charges a fee of $68 for a Pavillion Rental - 4 hours. Through this study, the project team calculated the full cost of this service to be $448. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.

East Palo Alto’s current fee is in the middle among the rest of the jurisdictions at $68. Their full cost of $448 is above the jurisdictional average of $78. The City’s current fee is most similar to Menlo Park’s fee of $60, while the calculated full cost is most comparable to Burlingame’s fee of $130. $0
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East Palo AltoFull CostBelmont Burlingame Foster City Menlo Park Milbrae Pavillion Rental - 4 Hours
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13 COMMUNITY EVENT
Community Services currently charges a fee of $182 for a Community Event. Through this study, the project team calculated the full cost of this service to be $1,038. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.

East Palo Alto’s current fee is in the middle among the rest of the jurisdictions at $182. Their full cost of $1,038 is above the jurisdictional average of $314. The City’s current fee is most similar to Menlo Park’s fee of $125, while the calculated full cost is most comparable to Foster City’s fee of $1,061. 14 ENCROACHMENT PERMIT: MINOR FRONTAGE IMPROVEMENTS SUCH AS

SIDEWALK, CURB, GUTTER, DRIVEWAY
Engineering currently charges a fee of $520 for Encroachment Permit: Minor Frontage Improvements such as sidewalk, curb, gutter, driveway. Through this study, the project team calculated the full cost of this service to be $721. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.
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East Palo AltoFull CostBelmont Burlingame Foster City Menlo Park Milbrae Community Event
Fee Average
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East Palo Alto’s current fee is in the middle when compared to the rest of the jurisdictions at $520. Their full cost of $721 is below the jurisdictional average of $770. The City’s current fee is most similar to Burlingame’s fee of $540, while the calculated full cost is most comparable to Menlo Park’s fee of $670. 15 PUBLIC IMPROVEMENT (PLAN REVIEW & INSPECTION): VALUED AT $50,000 Engineering currently charges a fee of $18,772 for Public Improvement (Plan Review & Inspection):
valued at $50,000. Through this study, the project team calculated the full cost of this service to be $21,981. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.

East Palo Alto’s current fee is higher when compared to the rest of the jurisdictions at $18,772. Their full cost of $21,981 is above the jurisdictional average of $3,567. The City’s current fee and full cost is most similar to Menlo Park’s fee of $6,160.
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East Palo AltoFull CostBelmont Burlingame Foster City Menlo Park Milbrae Encroachment Permit: Minor Frontage Improvements
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$15,000
$20,000
$25,000
East Palo Alto -
Current Fee
East Palo Alto- Full
Cost
Foster City Menlo Park Milbrae
Public Improvement (Plan Review & Inspection):
valued at $50,000
Fee Average
530

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 59
16 PUBLIC IMPROVEMENT (PLAN REVIEW & INSPECTION): VALUED AT $300,000 Engineering currently charges a fee of $37,542 for Public Improvement (Plan Review & Inspection):
valued at $300,000. Through this study, the project team calculated the full cost of this service to be $45,742. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.

East Palo Alto’s current fee is higher when compared to the rest of the jurisdictions at $37,542. Their full cost of $45,742 is below the jurisdictional average of $18,484. The City’s current fee and full cost is most similar to Menlo Park’s fee of $32,910.
17 STREET ROW VACATION
Engineering currently charges a fee of $4,333 for Street ROW Vacation. Through this study, the project team calculated the full cost of this service to be $4,545. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions. $0
$10,000
$20,000
$30,000
$40,000
$50,000
East Palo Alto -
Current Fee
East Palo Alto- Full
Cost
Foster City Menlo Park Milbrae
Public Improvement (Plan Review & Inspection):
valued at $300,000
Fee Average
$0
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
East Palo Alto -
Current Fee
East Palo AltoFull CostBelmont Burlingame Menlo Park Milbrae Street ROW Vacation
Fee Average
531

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 60
East Palo Alto’s current fee is in the middle when compared to the rest of the jurisdictions at $4,333.

Their full cost of $4,545 is above the jurisdictional average of $4,375. The City’s current fee and full cost is most similar to Burlingame’s fee of $6,239.
18 ENCROACHMENT PERMIT - UTILITY CONNECTIONS, EXCAVATIONS, POTHOLING Engineering currently charges a fee of $867 for Encroachment Permit - Utility connections, excavations, potholing. Through this study, the project team calculated the full cost of this service to be $1,033. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.

East Palo Alto’s current fee is in the middle when compared to the rest of the jurisdictions at $867. Their full cost of $1,033 is below the jurisdictional average of $1,310. The City’s current fee and full cost is most similar to Millbrae’s fee of $933.
19 BMP INSPECTION: 10,000 SQ. FT.

Environmental Services currently charges a fee of $310 for a BMP Inspection: 10,000 sq. ft. Through this study, the project team calculated the full cost of this service to be $364. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions. $0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
East Palo Alto -
Current Fee
East Palo AltoFull CostBelmont Burlingame Foster City Menlo Park Milbrae Encroachment Permit - Utility connections,
excavations, potholing
Fee Average
532

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 61
East Palo Alto’s current fee is lower among the rest of the jurisdictions at $310. Their full cost of $364 is below the jurisdictional average of $635. The City’s current fee and full cost is most similar to Millbrae’s fee of $370.
20 BMP INSPECTION: 2 ACRES
Environmental Services currently charges a fee of $2,329 for a BMP Inspection: 2 acres. Through this study, the project team calculated the full cost of this service to be $729. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.

East Palo Alto’s current fee is higher than most of the rest of the jurisdictions at $2,329. Their full cost of $729 is below the jurisdictional average of $2,435. The City’s current fee is most similar to Burlingame’s fee of $1,959, while the calculated full cost is most comparable to Millbrae’s fee of $370. $0
$200
$400
$600
$800
$1,000
$1,200
East Palo Alto -
Current Fee
East Palo Alto- Full
Cost
Belmont Burlingame Milbrae
BMP Inspection: 10,000 sq. ft.

Fee Average
$0
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
East Palo Alto -
Current Fee
East Palo Alto- Full
Cost
Belmont Burlingame Milbrae
BMP Inspection: 2 acres
Fee Average
533

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 62
21 DISCHARGE INSPECTION: 4 HOURS
Environmental Services currently charges a fee of $621 for a Discharge inspection: 4 hours. Through this study, the project team calculated the full cost of this service to be $729. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.

East Palo Alto’s current fee is in the middle when compared to the rest of the jurisdictions at $2,329.

Their full cost of $729 is below the jurisdictional average of $820. The City’s current fee is most similar to Burlingame’s fee of $638, while the calculated full cost is most comparable to Foster City’s fee of $728. 22 MASTER/COMMON SIGN PROGRAM
Planning currently charges a fee of $3,985 for a Master/Common Sign Program. Through this study, the project team calculated the full cost of this service to be $8,154. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.

East Palo Alto’s current fee is higher than most of the rest of the jurisdictions at $3,985. Their full cost of $8,151 is above the jurisdictional average of $2,025. The City’s current fee and full cost is most similar to Burlingame’s fee of $2,379.
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
$1,600
East Palo Alto -
Current Fee
East Palo AltoFull CostBelmont Burlingame Foster City Milbrae Discharge inspection: 2 hours
Fee Average
$0
$2,000
$4,000
$6,000
$8,000
$10,000
East Palo Alto -
Current Fee
East Palo AltoFull CostBelmont Burlingame Foster City Menlo Park Milbrae Master/Common Sign Program
Fee Average
534

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 63
23 ZONING CLEARANCE (ADMINISTRATIVE REVIEW)
Planning currently charges a fee of $332 for a Zoning Clearance (Administrative Review). Through this study, the project team calculated the full cost of this service to be $337. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.

East Palo Alto’s current fee is in the middle when compared to the rest of the jurisdictions at $332. Their full cost of $337 is below the jurisdictional average of $350. The City’s current fee and full cost is most similar to Burlingame’s fee of $212.
24 APPEALS TO PLANNING COMMISSION
Planning currently charges a fee of $9,051 for an Appeals to Planning Commission. Through this study, the project team calculated the full cost of this service to be $9,361. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions. $0
$100
$200
$300
$400
$500
$600
$700
East Palo Alto -
Current Fee
East Palo Alto- Full
Cost
Burlingame Foster City Menlo Park Milbrae
Zoning Clearance (Administrative Review)
Fee Average
$0
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
$10,000
East Palo Alto -
Current Fee
East Palo AltoFull CostBelmont Burlingame Foster City Menlo Park Milbrae Appeals to Planning Commission
Fee Average
535

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 64
East Palo Alto’s current fee and full cost calculated are than the jurisdictional average of $1,244. The City’s current fee and full cost is most similar to Millbrae’s fee of $4,106. 25 DESIGN REVIEW - ADMINISTRATIVE
Planning currently charges a fee of $4,651 for a Design Review - Administrative. Through this study, the project team calculated the full cost of this service to be $4,715. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.

East Palo Alto’s current fee is higher than most of the rest of the jurisdictions at $4,651. Their full cost of $4,713 is above the jurisdictional average of $3,693. The City’s current fee and full cost is most similar to Belmont’s fee of $3,559.
26 CONDITIONAL USE PERMITS (CUP)
Planning currently charges a fee of $12,372 for Conditional Use Permits (CUP). Through this study, the project team calculated the full cost of this service to be $14,866. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions. $0
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
East Palo Alto -
Current Fee
East Palo AltoFull CostBelmont Burlingame Foster City Menlo Park Milbrae Design Review - Administrative
Fee Average
536

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 65
With the exception of Belmont at $12,456, East Palo Alto’s current fee is higher than all other surveyed jurisdictions. The City’s full cost of $14,860 is significantly above the jurisdictional average of $5,17 27 FINGERPRINTING (LIVESCAN)
Police currently charges a fee of $25 for Fingerprinting (Livescan). Through this study, the project team calculated the full cost of this service to be $170. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.

East Palo Alto’s current fee is lower than most of the rest of the jurisdictions at $25. Their full cost of $170 is above the jurisdictional average of $56. The City’s current fee is most similar to Burlingame’s fee of $35, whereas the full cost is most similar to Belmont’s fee of $98. $0
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
East Palo Alto -
Current Fee
East Palo AltoFull CostBelmont Burlingame Foster City Menlo Park Milbrae Conditional Use Permit (CUP)
Fee Average
$0
$20
$40
$60
$80
$100
$120
$140
$160
$180
East Palo Alto -
Current Fee
East Palo AltoFull CostBelmont Burlingame Foster City Menlo Park Fingerprinting (Livescan)
Fee Average
537

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 66
28 CLEARANCE LETTER
Police currently charges a fee of $15 for a Clearance Letter. Through this study, the project team calculated the full cost of this service to be $127. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.

East Palo Alto’s current fee is lower than most of the rest of the jurisdictions at $15. Their full cost of $127 is above the jurisdictional average of $33. The City’s current fee is most similar to Millbrae’s fee of $17, whereas the full cost is most similar to Belmont’s fee of $49. 29 VEHICLE RELEASE: DURING NORMAL BUSINESS HOURS
Police currently charges a fee of $25 for Vehicle Release: during normal business hours. Through this study, the project team calculated the full cost of this service to be $49. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions. $0
$20
$40
$60
$80
$100
$120
$140
East Palo Alto -
Current Fee
East Palo AltoFull CostBelmont Burlingame Foster City Menlo Park Milbrae Clearance Letter
Fee Average
$0
$20
$40
$60
$80
$100
$120
$140
$160
$180
$200
East Palo Alto -
Current Fee
East Palo AltoFull CostBelmont Burlingame Menlo Park Milbrae Vehicle Release: During normal business hours
Fee Average
538

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 67
East Palo Alto’s current fee is lower than most of the rest of the jurisdictions at $25. Their full cost of $49 is below the jurisdictional average of $133. The City’s current fee and full cost is most similar to Belmont’s fee of $98.
30 PERMIT REVIEW - PRIVATE SECURITY COMPANY - CSO REVIEW Police currently charges a fee of $359 for Permit Review – Private Security Company – CSO Review.

Through this study, the project team calculated the full cost of this service to be $137. The following graph shows how East Palo Alto’s current fee and full cost compares to surveyed jurisdictions.

East Palo Alto’s current fee is higher than most of the rest of the jurisdictions at $359. Their full cost of $137 is below the jurisdictional average of $594. The City’s current fee is most similar to Belmont’s fee of $293, whereas the full cost is most similar to Foster City’s fee of $106.

SUMMARY
Overall, East Palo Alto generally has current fees that are lower, or in the middle when compared to the fees of the other surveyed jurisdictions. Of the surveyed jurisdictions, East Palo Alto’s current fees are most comparable with Burlingame, Menlo, & Millbrae, while the City’s full cost calculated is most comparable to fees charged by Belmont, Burlingame, & Millbrae. It is important to note that the results of this survey only show the fees adopted by the 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
$200
$400
$600
$800
$1,000
$1,200
$1,400
$1,600
East Palo Alto -
Current Fee
East Palo Alto- Full
Cost
Belmont Burlingame Foster City
Permit Review - Private Security Company - CSO
Review: CSO Review
Fee Average
539
Fee Name Unit Current Fee Total Cost Proposed Fee
Miscellaneous Fees
Photocopy:

8.5" x 11" (black & white single side) Each $0.10 $0.10 $0.10

8.5" x 11" (color single side) Each $0.25 $0.25 $0.25
Finance Department
Checks Returned by Bank or Financial Institution Due to Insufficient Funds First Returned Check Per Check $25 $25 $25
Each Additional Check Per Check $35 $35 $35
Overdue Invoices Per Annum
$10 or 10%
whichever is
greater
$10 or 10%
whichever is
greater
Credit Card Surcharge
% of
Transaction New 3.50%
Planning
Pre-Application Fees
Hourly Pre-Application (1 hr. minimum) Per Hour $332 $337 $337 Pre-Application Services for Projects Subject to City's Pre-Application Ordinance Deposit $11,624 $8,312 $8,312 Preliminary Ministerial Review Hourly (2 hr. minimum) Per Hour $332 $337 $337 Appeals
Appeals to City Council (if initiated by City Council - no charge) Each $9,051 $9,361 $9,361 Appeals to Planning Commission Each $9,051 $9,361 $9,361 Subdivision
Certificate of Compliance Each $5,148 $2,147 $2,147
Condominium Conversion Deposit $40,523 $41,000 $41,000
Final Maps Planning Review of Engineering Application
4 lots or less Each $4,982 $1,682 $1,682
5 - 25 lots Each $5,646 $2,020 $2,020
>25 lots Each $6,311 $2,357 $2,357
Lot Line Adjustment Each $5,315 $2,695 $2,695
Lot Line Merger Each $5,315 $2,695 $2,695
Tentative Map
4 lots or less Each $16,607 $8,354 $8,354
5 - 25 lots Each $23,251 $10,042 $10,042
>25 lots Deposit $45,172 $11,730 $11,730
Tentative Map Extension Each $9,965 $2,731 $2,731
Tentative Map Modification Each $10,628 $3,744 $3,744
Design Review*
Administrative Each $4,651 $4,715 $4,715
Planning Commission Review Each $14,947 $14,866 $14,866 Garage Conversions / Minor ADR (400 s-f. or less) Per Hour $332 $337 $337 Permit Adjustment Minor Each New $693 $693
Permit Adjustment Major Each New $1,345 $1,345
Legislative Actions
General Plan Amendment Deposit $21,590 $22,000 $22,000
Planned Unit Development Deposit $21,590 $15,000 $15,000 Zone Change/Text Amendment Deposit $21,590 $12,000 $12,000 Tree Removal*
Dead Trees Each $0 $506 $0
1-2 trees Each $404 $506 $506
3 or more (Fee for two trees + 0.10 hours by number of trees above two) Each $865 $1,114 $506 Signage*
Master/Common Sign Program Each $3,985 $8,154 $8,154
Permanent Sign Per Sign $865 $1,048 $1,048
Temporary Sign Per Sign $230 $494 $494
Use Permit*
Administrative Use Permit (AUP) / Special Use Permit (SUP) Each $3,985 $4,715 $4,715 Conditional Use Permits (CUP) Each $12,372 $14,866 $14,866 Public Convenience/Necessity Application - Filing Fees Each $12,372 $1,775 $1,775 Renewal /Modification to Conditions
540
Fee Name Unit Current Fee Total Cost Proposed Fee
AUP / SUP Each $2,882 $2,900 $2,900
CUP Each $9,383 $7,269 $7,269
Temporary Use Permit
Minor Each Modified $337 $337
Administrative Each Modified $2,734 $2,734
Major Each Modified $4,715 $4,715
Major TUP Annual Renewal Each $1,728 $1,386 $1,386
Zoning Relief
Parking Exception Per Hour $332 $337 $337
Variance Each Modified $3,406 $3,406
Environmental
Categorical Exemption
Standard Each $1,661 $1,386 $1,386
Infill/Other
Staff Led Each $3,412 $3,412
Consultant Cost Deposit Actual Cost Actual Cost Actual Cost Initial Study
Consultant Cost Deposit Actual Cost Actual Cost Actual Cost Initial Study - Mitigated Negative Declaration/ Negative Declaration Consultant Cost (Will include a 15% staff management fee) Deposit Actual Cost Actual Cost Actual Cost Environmental Impact Studies (EIR)
EIR Report - Consultant Cost (Will include a 15% staff management fee) Deposit Actual Cost Actual Cost Actual Cost Mitigation Monitoring - one-time Each $3,886 $3,749 $3,749 Notice of Determination (NOD) - CEQA Filing Each Per State Per State Per State Zoning Clearance (Administrative Review)
Other Accessory Per Hour $332 $337 $337
Other Administrative Fees
Building Permit Review
Minor Res- Improvement Each $697 $337 $337
Tenant Improvements Each $2,823 $1,012 $1,012
Addition of s. f. Each $2,259 $337 $337
New SFD Each $1,496 $337 $337
New Multifamily Each $6,145 $1,350 $1,350
New Commercial Each $6,145 $1,350 $1,350
Miscellaneous Planning
Noticing/Special Noticing (each mailing) Each $664 $675 $675 Newspaper Ad Publication Deposit $400 $400 $400
Written Determination by City Planning Manager Each $1,661 $1,422 $1,422 Planning Hourly Fee (1 hr. minimum) Per Hour $332 $337 $337 Refund Administrative Fee Each Per Policy Per Policy Per Policy $0
*Note: Time extensions will be charged at 10% of base Permit fee Code Enforcement
Code Enforcement Investigation Per Hour New $185 $185
Recording & Removal of Liens Each New $600 $600
Notary Each $15 $15 $15
Engineering
Grading - Plan Review
< 50 Cubic Yards Each $2,888 $4,335 $4,335
50 - 100 Cubic Yards Each $2,888 $4,335 $4,335
101-500 Cubic Yards Each $5,776 $6,098 $6,098
> 501 Cubic Yards Deposit $17,328 $17,357 $17,357
Grading - Inspection
< 50 Cubic Yards Each $2,888 $5,586 $5,586
50 - 100 Cubic Yards Each $4,333 $8,594 $8,594
101-500 Cubic Yards Each $17,328 $21,485 $21,485
> 501 Cubic Yards Deposit $23,050 $25,782 $25,782
Public Improvements - Plan Review
Base fee up to $10,000 Base $2,888 $3,271 $3,271
541
Fee Name Unit Current Fee Total Cost Proposed Fee
Base fee at $10,000 Base $2,888 $3,271 $3,271
Each add'l $10,000 or fraction thereof Each add'l $10,000 or fraction thereof $2,888 $3,066 $3,066 Base fee at $50,000 Base $14,439 $15,535 $15,535
Each add'l $10,000 or fraction thereof Each add'l $10,000 or fraction thereof $1,732 $2,174 $2,174 Base fee at $100,000 Base $23,103 $26,404 $26,404
Each add'l $10,000 or fraction thereof Each add'l $10,000 or fraction thereof $289 $1,087 $1,087 Base fee above $500,000 Deposit $34,654 $37,169 $37,169 Public Improvements - Inspection
Base fee up to $10,000 Base $1,444 $2,149 $2,149
Base fee at $10,000 Base $1,444 $2,149 $2,149
Each add'l $10,000 or fraction thereof Each add'l $10,000 or fraction thereof $721 $1,074 $1,074 Base fee at $50,000 Base $4,333 $6,446 $6,446
Each add'l $10,000 or fraction thereof Each add'l $10,000 or fraction thereof $2,021 $2,578 $2,578 Base fee at $100,000 Base $14,439 $19,337 $19,337
Each add'l $10,000 or fraction thereof Each add'l $10,000 or fraction thereof $506 $1,289 $1,289 Base fee above $500,000 Deposit $34,654 $38,674 $38,674 Encroachment Permit
Minor Frontage Improvements such as sidewalk, curb, gutter, driveway Each $520 $721 $721 Utility connections, excavations, potholing Each $867 $1,033 $1,033 Temporary closure of sidewalk, bike/vehicle lane(s), street Each $867 $1,033 $1,033 Any other work encroaching into the public right-of-way Each $867 $1,033 $1,033 Street Cut Fee Each $867 $1,033 $1,033
Encroachment Permit - Other
Administration and Coordination of Water Meter Each New $402 $402 Debris Box / Temporary Storage Per Week $1,155 $1,234 $1,234 Traffic Control Plan Review Per Street $1,155 $1,192 $1,192 Traffic Control Field Inspection/Monitoring Per Day $1,155 $537 $537 Hauling Per Week New $617 $617
Parking Restriction in the Right of Way Each New $506 $506 Final Parcel Map / Tract Map: City Admin Cost (consultant costs are passed through to applicant) Parcel Map (4 Lots Less) Each $4,333 $4,545 $4,545
Tract Map (5 or More Lots) Each $5,776 $6,061 $6,061
Certificate of Compliance / Street Right-of-Way (ROW) Vacation Certificate of Compliance Each $4,333 $4,545 $4,545
Street ROW Vacation Each $4,333 $4,545 $4,545
Transportation Permit
Single Trip Per Trip $18 $16 $16
Annual Yearly $103 $90 $90
Administrative Fees
Request for Letter (e.g.- Flood Hazard Letter) Each $289 $750 $750 Bond Administration and Release Each $289 $375 $375
4th and Subsequent Plan Review Fee Each $867 $937 $937
Re-inspection Fee Each $867 $1,074 $1,074
After-Hours Inspection (minimum 4 hours) Hourly $326 $253 $253 Staff Augmentation / Technical Review Houlr New $252 $252 Planning Application Review / Support
Tentative Maps (4 lots or less) Each $2,888 $5,811 $5,811 Tentative Maps (5 lots or more) Each $4,333 $5,811 $5,811 Tentative Map Extension / Modification Each $1,444 $3,915 $3,915 Second Unit Permit Each $577 $750 $750
Use Permit (all types) Each $577 $750 $750
Hourly Pre-Application Each $289 $473 $473
Lot Line Adjustment Each $4,333 $4,545 $4,545
Lot Line Merger Each $4,333 $4,545 $4,545
Building Plan Review / Support
Minor Residential Improvement Each $347 $375 $375
Tl (Tenant Improvement) or Addition of square feet Each $577 $750 $750 New SFD (Single Family/ Dwelling) Each $1,155 $1,500 $1,500 542
Fee Name Unit Current Fee Total Cost Proposed Fee
New Multifamily or Commercial Each $2,311 $3,000 $3,000 Environmental Services Programs
NPDES
BMP Inspection:
2,500 to 10,000 square feet Each $310 $364 $364
10,001 square feet to 1 acre Each $777 $547 $547
1 acre to 5 acres Each $2,329 $729 $729
5+ acres Each Modified $1,094 $1,094
C.4 Inspection:

Low Priority Each $156 $547 $547
High Priority Each $388 $547 $547
Discharge Inspection:

Initial Inspection (3 Hours) Each $465 $547 $547
Each Additional Hour Hourly $156 $182 $182
Monitoring, Sampling or Testing, Lab analysis, cost, and rental equipment charges Deposit Actual Cost Actual Cost Actual Cost Illicit Discharge Clean-Up in the Public Right-of-Way:

Initial Inspection (3 Hours) Each $465 $547 $547
Each Additional Hour Hourly $156 $182 $182
Vacant Property Inspections, Illegal Dumping, Encampments, etc. Per Inspection $310 $319 $319 Administrative Citation
Minor Discarge (inert substance) Each $116 $116
Major Discharge (non-inert substance, per storm drain impact) Each $1,153 $1,153 Other Services Not Listed Hourly $156 $182 $182
Stormwater Design Review
Single Family Each $40 $729 $729
Other:
2,500 to 10,000 square feet Each $310 $364 $364
10,001 square feet to 1 acre Each $777 $547 $547
1 acre to 5 acres Each $2,329 $729 $729
5+ acres Each $545 $1,094 $1,094
Water Efficiency Landscape Ordinance Plan Review
80% or more low-to-no water use Per Acre $232 $1,459 $1,459 80% or less low-to-no water use Per Acre $933 $1,459 $1,459 Solid Waste Enclosure Design Review
Less than 1 acre or low concern projects Each Modified $364 $364 1 acre or high concern projects Each Modified $729 $729 Misc. Fees
Each Additional Plan Review after first three reviews Hourly $156 $182 $182 Environmental Impact Studies (EIR) Each $777 $912 $912
Building
Building Permit and Plan Check
Building Plan Check - Single Family Residential
Base fee up to $5,000 Base $218 $246.45 $246.45
Base fee at $5,000 Base $218 $246.45 $246.45
Each additional $1,000 or fraction thereof Each additional $1,000 $21.77 $30.81 $30.81 Base fee at $25,000 Base $653 $862.58 $862.58
Each additional $1,000 or fraction thereof Each additional $1,000 $8.71 $24.65 $24.65 Base fee at $50,000 Base $871 $1,478.70 $1,478.70
Each additional $1,000 or fraction thereof Each additional $1,000 $8.71 $49.29 $49.29 Base fee at $100,000 Base $1,307 $3,943.20 $3,943.20
Each additional $1,000 or fraction thereof Each additional $1,000 $3.27 $14.79 $14.79 Base fee at $500,000 Base $2,612 $9,858.00 $9,858.00
Each additional $1,000 or fraction thereof Each additional $1,000 $2.06 $7.39 $7.39 Base fee at $1,000,000 Base $3,647 $13,554.75 $13,554.75 Each additional $1,000 or fraction thereof Each additional $1,000 $2.06 $1.23 $1.23 Base fee at $5,000,000 Base $11,887 $18,483.75 $18,483.75 Each additional $1,000 or fraction thereof Each additional $1,000 $2.06 $2.46 $2.46 Base fee at $10,000,000 Base $22,187 $30,806.25 $30,806.25 543
Fee Name Unit Current Fee Total Cost Proposed Fee
Each additional $1,000 or fraction thereof Each additional $1,000 $2.06 $1.23 $1.23 Building Permit/Inspection - Single Family Residential
Base fee up to $5,000 Base $218 $796.45 $796.45
Base fee at $5,000 Base $218 $796.45 $796.45
Each additional $1,000 or fraction thereof Each additional $1,000 $21.77 $59.73 $59.73 Base fee at $25,000 Base $653 $1,991.11 $1,991.11
Each additional $1,000 or fraction thereof Each additional $1,000 $8.71 $55.75 $55.75 Base fee at $50,000 Base $653 $3,384.90 $3,384.90
Each additional $1,000 or fraction thereof Each additional $1,000 $17.42 $51.77 $51.77 Base fee at $100,000 Base $1,525 $5,973.34 $5,973.34
Each additional $1,000 or fraction thereof Each additional $1,000 $7.08 $9.96 $9.96 Base fee at $500,000 Base $4,355 $9,955.57 $9,955.57
Each additional $1,000 or fraction thereof Each additional $1,000 $5.66 $9.96 $9.96 Base fee at $1,000,000 Base $7,185 $14,933.36 $14,933.36 Each additional $1,000 or fraction thereof Each additional $1,000 $5.66 $6.22 $6.22 Base fee at $5,000,000 Base $29,825 $39,822.30 $39,822.30 Each additional $1,000 or fraction thereof Each additional $1,000 $5.66 $3.98 $3.98 Base fee at $10,000,000 Base $58,125 $59,733.44 $59,733.44 Each additional $1,000 or fraction thereof Each additional $1,000 $5.66 $1.99 $1.99 Building Plan Check - Commercial/Multi-Family/Industrial Base fee up to $5,000 Base $218 $246.45 $246.45
Base fee at $5,000 Base $218 $246.45 $246.45
Each additional $1,000 or fraction thereof Each add'l $1,000 $24.20 $16.43 $16.43 Base fee at $50,000 Base $1,307 $985.80 $985.80
Each additional $1,000 or fraction thereof Each add'l $1,000 $60.98 $29.57 $29.57 Base fee at $100,000 Base $4,355 $2,464.50 $2,464.50
Each additional $1,000 or fraction thereof Each add'l $1,000 $16.33 $24.65 $24.65 Base fee at $500,000 Base $10,887 $12,322.50 $12,322.50 Each additional $1,000 or fraction thereof Each add'l $1,000 $108.87 $5.91 $5.91 Base fee at $1,000,000 Base $16,332 $15,279.90 $15,279.90 Each additional $10,000 or fraction thereof Each add'l $10,000 $33.63 $40.53 $40.53 Base fee at $10,000,000 Base $46,597 $51,754.50 $51,754.50 Each additional $10,000 or fraction thereof Each add'l $10,000 $33.63 $61.61 $61.61 Base fee at $20,000,000 Base $56,686 $113,367.00 $113,367.00 Each additional $10,000 or fraction thereof Each add'l $10,000 $33.63 $68.51 $68.51 Base fee at $50,000,000 Base $157,576 $318,906.30 $318,906.30 Each additional $10,000 or fraction thereof Each add'l $10,000 $33.63 $59.44 $59.44 Base fee at $100,000,000 Base $325,726 $616,125.00 $616,125.00 Each additional $10,000 or fraction thereof Each add'l $10,000 $33.63 $9.24 $9.24 Base fee at $500,000,000 Base $1,670,926 $985,800.00 $985,800.00 Each additional $10,000 or fraction thereof Each add'l $10,000 $33.63 $4.62 $4.62 Building Permit/Inspection - Commercial/Multi-Family/Industrial Base fee up to $5,000 Base $218 $298.67 $298.67
Base fee at $5,000 Base $218 $298.67 $298.67
Each additional $1,000 or fraction thereof Each add'l $1,000 $14.52 $46.46 $46.46 Base fee at $50,000 Base $871 $2,389.34 $2,389.34
Each additional $1,000 or fraction thereof Each add'l $1,000 $13.07 $51.77 $51.77 Base fee at $100,000 Base $1,525 $4,977.79 $4,977.79
Each additional $1,000 or fraction thereof Each add'l $1,000 $15.79 $11.45 $11.45 Base fee at $500,000 Base $7,839 $9,557.35 $9,557.35
Each additional $1,000 or fraction thereof Each add'l $1,000 $156.78 $10.75 $10.75 Base fee at $1,000,000 Base $15,678 $14,933.36 $14,933.36 Each additional $10,000 or fraction thereof Each add'l $10,000 $90.25 $98.45 $98.45 Base fee at $10,000,000 Base $96,897 $103,537.97 $103,537.97 Each additional $10,000 or fraction thereof Each add'l $10,000 $90.25 $103.54 $103.54 Base fee at $20,000,000 Base $123,972 $207,075.93 $207,075.93 Each additional $10,000 or fraction thereof Each add'l $10,000 $90.25 $69.03 $69.03 Base fee at $50,000,000 Base $394,722 $414,151.87 $414,151.87 544
Fee Name Unit Current Fee Total Cost Proposed Fee
Each additional $10,000 or fraction thereof Each add'l $10,000 $90.25 $124.25 $124.25 Base fee at $100,000,000 Base $845,972 $1,035,379.67 $1,035,379.67 Each additional $10,000 or fraction thereof Each add'l $10,000 $90.25 $25.88 $25.88 Base fee at $500,000,000 Base $4,455,972 $2,070,759.35 $2,070,759.35 Each additional $10,000 or fraction thereof Each add'l $10,000 $90.25 $12.94 $12.94 Miscellaneous Fees - Flat Rate Permits
Demolition Minor Flat $545 $406 $406
Commercial Demoliton
Refer to
Valuation
Table
Refer to
Valuation
Table
Refer to
Valuation
Table
ADU Building Permit Resource Center Fee Each New $1,700 $1,700 Single Family Dwelling Remodels (No Modifications to Walls):

Kitchen Remodel Flat Modified $1,042 $1,042
Bathroom Remodel Flat Modified $843 $843
Door/Window Replacements (up to 20 Windows):

Up to 4 Windows Flat $435 $497 $497
More than 4 and up to 20 Windows Flat $545 $696 $696
Greater than 20 Windows
Refer to
Valuation
Table
Refer to
Valuation
Table
Refer to
Valuation
Table
Fences:

Over 7 ft - 64 l.f. Flat $327 $398 $398
Over 7 ft - Each additional 16 l.f. over 64 l.f. Each Addl. 16 l.f. $54 $66 $66 Non-Wood Fence CMU fence
Refer to
Valuation
Table
Refer to
Valuation
Table
Refer to
Valuation
Table
Photovoltaic Systems (Solar Systems):

Solar - Residential Each $435 $445 $445
Solar - Commercial Each
Up to 50 kW Each $871 $1,336 $1,336
51kW - 250kW Each Modified $3,071 $3,071
250+kW Each Modified $6,446 $6,446
Property Research/Site Inspection for Business License Each $545 $199 $199 Re-roof: - Residential
Up to 10,000 sq. ft. (No structural modification) Flat $435 $597 $597 Structural or Non-structural greater than 10,000 sq. ft.

Refer to
Valuation
Table
Refer to
Valuation
Table
Refer to
Valuation
Table
Electric Vehicle Charging Station (Residential)
Residential Flat $197 $398 $398
Commercial
Refer to
Valuation
Table
Refer to
Valuation
Table
Refer to
Valuation
Table
Mechanical, Plumbing, Electrical Permit Fees
Processing Fee - MEP % of Permit Fee New 40% 40%
MEP Inspections & Plan Check
Water Heaters and Residential Commodes Each $144 $199 $199 Residential/Simple Standalone MPE Permit: (fee includes up to 3 from the list below) Simple Mechanical Items:

Addition to Each heating appliance, refrigeration unit, cooling unit, absorption unit, or Each heating, cooling, absorption, or evaporative cooling system. Each $202 $199 $199
HVAC change out - existing dwelling Each $202 $199 $199 Air-handling unit over 10,000 CFM Each $202 $398 $398
Evaporative cooler Each $202 $398 $398
Ventilation fan connected to a single duct Each $202 $199 $199 Hood and duct system Each $202 $398 $398
Duct systems Each $202 $199 $199
Miscellaneous mechanical (wall furnace, condensing units, gas outlet/gas test, etc.) Each $202 $199 $199 Other simple mechanical Each $202 $199 $199
545
Fee Name Unit Current Fee Total Cost Proposed Fee
Simple Electrical Items:

Receptacle, switch, and lighting outlets and fixtures
1-20 devices Each $202 $398 $398
Each Additional 20 Devices Each Add'l 20 Devices $202 $199 $199 Pole or platform-mounted lighting fixtures Each $202 $199 $199 Residential appliances
1-5 devices Each $202 $199 $199
Each Additional 5 Devices Each Add'l 5 Devices $202 $199 $199 Appliances not exceeding one horsepower (HP), kilowatt
(KW), or kilovolt-ampere (KVA), in rating Each $202 $199 $199 Busways Each $202 $199 $199
Trolley and plug-in-type busways - Each 100 feet or fractionthereof Each $202 $199 $199 Signs, outline lighting, and marquees Each $202 $199 $199 Signs, outline lighting, or marquees supplied from one branchcircuit Each $202 $199 $199 Services of 600 volts or less and not over 400 amperes inrating Each $202 $199 $199 Miscellaneous apparatus, conduits, and conductors Each $202 $199 $199 Residential swimming pools Each $202 $298 $298
Portable generators less than 10,000 W Each $202 $199 $199 Temporary power panel/service Each $202 $199 $199
Temporary power pole Each $202 $199 $199
Other simple electrical Each $202 $199 $199
Simple Plumbing Items:

Plumbing fixtures Per 3 Fixtures $202 $199 $199
Building sewer Each $202 $398 $398
Rainwater systems Each $202 $199 $199
Industrial waste pretreatment interceptor Each $202 $398 $398 Water piping system and/or water treating equipment Each $202 $199 $199 Repair or alteration of drainage or vent piping system Each $202 $199 $199 Lawn sprinkler systems Each $202 $199 $199
Backflow devices Each $202 $199 $199
Atmospheric-type vacuum breakers Each $202 $199 $199
Gas test Each $202 $199 $199
Gas outlets
1-4 fixtures Each $202 $199 $199
Each Additional 4 Fixtures Each Add'l 4 Fixtures $202 $199 $199 Solar water systems Each $202 $199 $199
Other simple plumbing Each $202 $199 $199
Additional Plan Review / Inspection Services
Complex/Commercial Standalone MEP Permits
Based on
Valuation
Based on
Valuation
Based on
Valuation
Alternative Means and Methods Hourly $218 $222 $222
Extension Requests for Building Permits Hourly $218 $184 $184 Replacement of Job Card (Building Permit Card) Each Hourly $109 $84 $84 Deferred Submittals Hourly $218 $238 $238
Inspection Supplemental Fee (Projects that require more inspections than average, the Building Official may charge additional inspection fees) Hourly $218 $196 $196
Accessibility Hardship Exemption Hourly $218 $227 $227
Additional Plan Check required by changes, additions, or revisionsto plans Hourly $218 $238 $238 Plan Check for Planning Entitlement Projects Hourly $218 $238 $238 Appeals:

Appeal to Building Official Each $575 $629 $629
Appeal to City Council Each $575 $1,049 $1,049
Certificate of Occupancy / Temporary Certificate of Occupancy Hourly Each $435 $204 $204 Fire Damage Inspection Each $692 $196 $196
Inspections outside of normal business hours Hourly $247 $234 $234 Pre-Site Inspection / Re-inspection - SFD Hourly Each $218 $196 $196 Pre-Site Inspection / Re-inspection - Other than SFD Hourly Each $327 $196 $196 Records Research Per 30 Minutes $109 $91 $91
546
Fee Name Unit Current Fee Total Cost Proposed Fee
Reproduction of Plans Per Page New $168 $168
Written Interpretation of Building Code Hourly Each $435 $205 $205 Temporary Use Permit
Normal Business Hours Hourly Each $327 $196 $196
After Hours Hourly Each $327 $230 $230
Address Assignment Each $664 $337 $337
Surcharges
General Plan Maintenance Fee % of Building Permit 25.30% 27.40% 27.40% Ravenswood Business District (RBD) Specific Plan Maintenance Fee Per Sq. Ft. New $0.26 $0.26 Housing
Inclusionary Housing Agreement Recordation (Resale Restriction, Deed of Trust, Regulatory Agreement)1* Each New $616 $616
Below Market Rate (BMR) Fees
Monthly Monitoring Fee (Contracted Out)2 Per Unit New $126 $126 Sale or Resale (Contracted Out) % of Loan New 3% 3%
Compliance Fee3 Per Incident New $411 $411
Monthly Loan Servicing - Amortized Loan (Contracted Out) Per Unit New Actual Cost Actual Cost Monthly Loan Servicing - Deferred Loan (Contracted Out) Per Unit New Actual Cost Actual Cost Loan Set-Up (Contracted Out) Each New Actual Cost Actual Cost Loan Foreclosure (Contracted Out) Each New Actual Cost Actual Cost Affordable Housing Compliance Plan (Not Recorded)
Application:

Application Process Each New $532 $532
Alternative Compliance Application Review
4 units or less Each New $1,671 $1,671
5 units or more Each New $3,343 $3,343
Application Modification / Amendment Each New $266 $266 Review of Household Occupancy Eligibility (Initial Lease-Up / Change of Occupancy)Per Unit New $205 $205 Review of Waiver, Adjustment or Reduction Request Per Unit New $272 $272 Rent Registry4
Residential Inspection Upon Change in Occupancy Per Unit New $330 $330 Annual Monitoring Compliance Fee - Just Cause Units Per Unit New $53 $53 Annual Monitoring Compliance Fee - Fully Exempt Units Per Unit New $37 $37 $0
1 100% Affordable Housing is exempt $0
2 Monthly fee for the term of affordability for units of affordable housing development agreements starting 7/1/2025 $0 3 Per non-compliance incident $0
4 Any Housing not under rent stablization ordinance $0
*County Fees may apply $0
Rent Stablizations
Annual Registration Per Year Per Unit $234 $369 $369
Cloud-Storage Per Unit Registered $20 $20 $20
Ellis Act Withdrawn Property Administrative Fee Per Unit Application $405 $309 $309 Late Processing Fee:

Failure to File before Jan. 31st Each $25 $25
Failure to Submit Statement Withing 30 Days After Receipt of the Notice Each $50 $50 Appeal to the Board:

Filing of Appeal Base $100 $1,175 $1,175
Each Additional Unit Each Addl Unit $5 $587 $587
Landlord Petition:

First Installment
First Unit Base $75 $83 $83
Each Additional Unit in the Same Building Each Addl Unit $35 $41 $41 Second Installment
First Unit Base $35 $55 $55
Each Additional Unit in the Same Building Each Addl Unit $25 $27 $27 Tenant Petition:

First Installment
First Unit Base $25 $35 $35
547
Fee Name Unit Current Fee Total Cost Proposed Fee
Each Additional Unit in the Same Building Each Addl Unit $15 $17 $17 Second Installment
First Unit Base $25 $23 $23
Each Additional Unit in the Same Building Each Addl Unit $10 $11 $11 Police
Fingerprinting (Livescan) Each $25 $170 $170
Vehicle Release:

During Regular Business Hours Each $25 $49 $49
During Nights or Weekends or Holidays Each $145 $193 $193 Tow Company Cost Each Actual Cost Actual Cost Actual Cost Repossession - Verification Fee Each $15 $15 $15
Proof of Correction Citation - Sign-off Each $25 $25 $25 Clearance Letter Each $15 $127 $127
Permit Review - Private Security Company - CSO Review:

CSO Review Per Hour Each $359 $137 $137
Executive Review Per Hour Each $359 $250 $250
False Alarm Response - (charge is per response after first two responses within a single calendar year) Per Officer $65 $65 Loud Party Response
Per Minute /
Per Officer /
Per Dispatcher Actual Cost Actual Cost Actual Cost
Assistance to Planning Division Security Plan Review for New Business:

CSO Review Per Hour Each $462 $137 $137
Executive Review Per Hour Each $462 $250 $250
Redaction Services - Body Worn Camera Video (Contractor):

City Processing Per Hour Each $128 $186 $186
Consultant Cost Each Actual Cost Actual Cost Actual Cost Officer Support of City Special Events:

Officer Hourly - Per Officer $128 $223 $223
Sgt Hourly - Per Officer $128 $255 $255
Captain Hourly - Per Officer $128 $250 $250
Community Service Officer Hourly - Per Officer $128 $137 $137 Community Services
Special Event Permit - Application Processing
Community Event Category 2 Events Each $182 $1,038 $500 Parade/Street Closure Category 3 Events Each $489 $2,132 $500 Police - Alcohol Distribution Per Event $65 $61 $61
Special Event Permit - On-Site Event Support
Community Services
Business Hours Hourly $236 $106 $106
After Business Hours Hourly $255 $112 $112
Overtime / Holiday Rate Hourly New $119 $119
Security Guard Hourly $60 $65 $65
Building Facility Rental Fees
Residents of East Palo Alto
Community Room (at City Hall)
Non Peak Day Rental (Mon-Fri) Hourly $17 $118 $47
Peak Day Rental (Sat-Sun) Hourly $17 $118 $59
Cooley Landing Education Center
Non Peak Day Rental (Mon-Fri) Hourly $87 $209 $84
Peak Day Rental (Sat-Sun) Hourly $87 $209 $105
YMCA City Room
Non Peak Day Rental (Mon-Fri) Hourly $17 $80 $32
Peak Day Rental (Sat-Sun) Hourly $17 $80 $40
Non-Residents of East Palo Alto
Community Room (at City Hall)
Non Peak Day Rental (Mon-Fri) Hourly $41 $118 $118
Peak Day Rental (Sat-Sun) Hourly $41 $118 $118
Cooley Landing
548
Fee Name Unit Current Fee Total Cost Proposed Fee
Non Peak Day Rental (Mon-Fri) Hourly $154 $209 $209
Peak Day Rental (Sat-Sun) Hourly $154 $209 $209
YMCA City Room
Non Peak Day Rental (Mon-Fri) Hourly New $80 $80
Peak Day Rental (Sat-Sun) Hourly New $80 $80
Non-Profit
Community Room (at City Hall)
Non Peak Day Rental (Mon-Fri) Hourly New $118 $30
Peak Day Rental (Sat-Sun) Hourly New $118 $30
Cooley Landing
Non Peak Day Rental (Mon-Fri) Hourly New $209 $52
Peak Day Rental (Sat-Sun) Hourly New $209 $52
YMCA City Room
Non Peak Day Rental (Mon-Fri) Hourly New $80 $20
Peak Day Rental (Sat-Sun) Hourly New $80 $20
Park Facility Rental Fees
All Locations - rental of park, pavilion, or barbeque areas for special events Hourly $17 $112 $50 Equipment Rentals
Community Room
Projector Each New $15 $15
Table Covers Per Table Per Day New $0.75 $10
City Room
Television Each New $12 $20
Cooley Landing
Projector Each New $15 $15
Table Covers Per Table Per Day New $0.75 $10
East Palo Alto Sanitary District
Connection Fees
SFR Each $10,621 $10,621
ADU Each $10,621 $10,621
MFR Each $10,621 $10,621
COM Each $10,621 $10,621
IND Each $10,621 $10,621
Plan Check
Additional Plan Review Per Hour $236 $236 $236
Plan Check - New
House Each $800 $708 $708
ADU (Detahced) Each $800 $708 $708
MFR Each $800 $944 $944
COM Each $800 $944 $944
IND Each $800 $944 $944
Plan Check - Remodeling / Existing
SFR Each $400 $472 $472
ADU Each $400 $472 $472
MFR Each $400 $472 $472
COM Each $400 $472 $472
IND Each $400 $472 $472
Inspections
Lateral Each $200 $992 $992
Additional Inspections Per Hour $496 $496 $496
Permit Application (T1, T2, T3)
SFR (T1) Each $100 $149 $149
ADU (T1) Each $100 $149 $149
MFR (T2) Each $100 $149 $149
COM (T3) Each $100 $149 $149
IND (T3) Each $100 $149 $149
Main Line Extension
Main Line Extension Permit Per Hour New $236 $236
549
Fee Name Unit Current Fee Total Cost Proposed Fee
550
EPASD CONSENT ITEM 7.1

EAST PALO ALTO

SANITARY DISTRICT

STAFF REPORT
DATE: June 17, 2025
TO: Honorable Members of the City of East Palo Alto City Council, Governing Board to the East Palo Sanitary District, a Subsidiary of the City of East Palo Alto
VIA: Melvin E. Gaines, General Manager
BY: Tomohito Oku, District Treasurer
Jessica Y Caballero, Senior Accountant
SUBJECT: Cash Disbursement Report for April 2025
Recommendation
Accept the cash disbursement report required pursuant to California Health and Safety Code Section 6794.

Alignment with City Council Strategic Plan
This recommendation is primarily aligned with:
 Priority: Promote Health & Public Safety
 Priority: Ensure Our Financial and Organizational Health Background
On November 15, 2023, the San Mateo Local Area Formation Commission (“LAFCo”) unanimously approved the City of East Palo Alto’s application requesting that the East Palo Alto Sanitary District (“District” or “EPASD”) be made a subsidiary of the City of East Palo Alto.

On October 1, 2024, the reorganization of the District as a subsidiary of the City of East Palo Alto (City), and the City Council its governing board, became effective. Prior to and since that time, staff has worked diligently toward a peaceful and smooth transition. To that end, one aspect of that transition has required staff to review local rules and regulations of EPASD that may require amendment in light of the reorganization. 551
EPASD CONSENT ITEM 7.1
California Health and Safety Code (H&S) Section 6794 allows the Board to adopt a procedure that provides for checks or warrants to pay claims and demands without approval by the Board of Directors before payment if the District Treasurer determines that the demands are payable within the District’s approved budget.

On December 3, 2024, the Board adopted an ordinance amending various provisions of the Sanitary District Code including Section 303 Appointed Positions, which authorizes District Treasurers to perform duties including the deposit and withdrawal of funds of the District, issuance of checks or warrants to pay claims and demands without approval by the Board before payment if the District Treasurer determines that the demands are payable within the District’s approved budget.

Furthermore, H&S Section 6794 requires staff to present cash disbursements to the Board at the next regular Board meeting and seek Board approval if demands exceed the District’s approved budget.

This staff report is informational and includes all cash disbursements for the month ending April 30, 2025, approved by District Treasurer. As of April 30, 2025, the actual expenses did not exceed the District’s approved budget.

Analysis
The following cash disbursements have been approved by the District Treasurer pursuant to the District Code Section 303, and are hereby reported to the Board:

EPASD Cash Disbursement Reports
For Period Ending April 30, 2025
Vendor Name Description
Check
Amount
Check
Number
Check
Issue Date
BACKFLOW PREVENTION SPECI Annual backflow testing and certification at EPASD $ 199.00 71821 4/1/2025 CALIF PUBLIC EMPLOYEES' Employer contributions UAL PEPRA $ 53.67 782 4/30/2025 CALIF PUBLIC EMPLOYEES' Admin fee late fee $ 200.00 782 4/30/2025 CALIF PUBLIC EMPLOYEES' REPLACEMENT BENIFIT CALPERS CONTRIBUTION $ 226.42 782 4/30/2025 CALIF PUBLIC EMPLOYEES' Empoyer Contribution PEPRA $ 387.38 782 4/30/2025 CALIF PUBLIC EMPLOYEES' Employer contributions PEPRA $ 387.38 782 4/30/2025 CALIF PUBLIC EMPLOYEES' Employer contributions UAL CLASSIC $ 2,290.25 782 4/30/2025 CALIF PUBLIC EMPLOYEES' Health PA Billing $ 9,408.50 782 4/30/2025 CALIFORNIA NEWSPAPERS PAR Notice of publication in the newspaper EPASD subject to ch 2.84 $ 148.68 71980 4/18/2025 COMCAST Recurring charges for ACCT#905067630 $ 413.62 71828 4/1/2025 COMCAST Recurring charges for ACCT#905067630 $ 412.13 72030 4/25/2025 COMCAST Recurring charges for ACCT#8155 20 007 0165362 $ 321.20 71927 4/11/2025 COMCAST Recurring charges for ACCT#8155 20 007 0165362 $ 647.85 71827 4/1/2025 FREYER & LAURETA INC. Sanitary sewer service application plan reviews $ 9,648.00 71937 4/11/2025 FREYER & LAURETA INC. Summary of work for Jan 2025 $ 59,723.25 71988 4/18/2025 FREYER & LAURETA INC. Summary of work for Feb 2025 $ 65,135.00 71988 4/18/2025 FREYER & LAURETA INC. General technical support prepare master plan update $ 60,151.25 71988 4/18/2025 IWORQ SYSTEMS INC. Sewer management set up costs and management support for March 2025 $ 2,166.67 71944 4/11/2025 KEVIN LEWIS Reimbursement for gas for supplies $ 69.97 71947 4/11/2025 PACIFIC GAS & ELECTRIC PACIFIC GAS & ELECTRIC EPASD $ 163.30 71954 4/11/2025 PACIFIC GAS & ELECTRIC PACIFIC GAS & ELECTRIC EPASD $ 329.60 71844 4/1/2025 PACIFIC GAS & ELECTRIC PACIFIC GAS & ELECTRIC EPASD $ 253.83 71844 4/1/2025 RECOLOGY PENINSULA SERVIC Waste for month of Mar 2025 $ 206.80 71958 4/11/2025 *Manual Checks have three-digit check numbers.
552
EPASD CONSENT ITEM 7.1
Fiscal Impact
There are no budget impacts by this action as the year-to-date cash disbursements did not exceed the District’s approved budget.

Public Notice
The public was provided notice by making the agenda and report available on the City’s website and on a bulletin board located at City Hall: 2415 University Avenue, East Palo Alto.

Environmental
The proposed action is not a “project” under California Environmental Quality Act (CEQA) pursuant to CEQA Guideline section 15378(b)(4) because it is a fiscal activity which does not involve any commitment to any specific project which may result in a potentially significant impact on the environment.

Government Code § 84308
Applicability of Levine Act: No, as the proposed action involves no entitlement.

Analysis of Levine Act Compliance: Not applicable.

Attachments: None.

Vendor Name Description
Check
Amount
Check
Number
Check
Issue Date
U.S.BANK CORPORATE PAYMENT SYSTEM Utility Management Ed 3 Course Package $ 182.80 71851 4/1/2025 U.S.BANK CORPORATE PAYMENT SYSTEM General Office Supplies $ 59.99 71851 4/1/2025 U.S.BANK CORPORATE PAYMENT SYSTEM Catering for Meeting 2/26 $ 245.97 71851 4/1/2025 U.S.BANK CORPORATE PAYMENT SYSTEM Catering for Meeting 2/26 $ 48.29 71851 4/1/2025 U.S.BANK CORPORATE PAYMENT SYSTEM General Office Supplies $ 29.14 71851 4/1/2025 VEOLIA WATER NORTH AMERIC WATER BILL FOR EPASD FOR 3/1/25-4/5/25 $ 357.43 72017 4/18/2025 VEOLIA WATER NORTH AMERIC WATER BILL FOR EPASD FOR 3/6/25-4/5/25 $ 65.18 72017 4/18/2025 VEOLIA WATER NORTH AMERIC EPASD WATER BILLS $ 645.56 71910 4/7/2025 VEOLIA WATER NORTH AMERIC WATER BILL FOR EPASD FOR 3/6/25-4/5/25 $ 31.13 72017 4/18/2025 WEST BAY SANITARY DISTRIC Maintenance services agreement 3/2025 $ 118,415.97 72018 4/18/2025 Everon, LLC EPASD $ 1,072.62 71936 4/11/2025
Richard Perez USA EVENT 4/9/25 MILES CONCORD $ 54.81 72006 4/18/2025 AppleOne, Inc Staffing Services $ 1,865.62 71818 4/1/2025 AppleOne, Inc Staffing Services $ 1,782.40 71917 4/11/2025 AppleOne, Inc Staffing Services $ 1,822.46 71975 4/18/2025 Michael Woo Forensic Accounting Services for EPASD $ 4,675.00 72049 4/25/2025 Green Source Janitorial Monthly Janitorial Service April 2025 $ 2,458.65 71938 4/11/2025 ADP PAYROLL FEES EPASD $ 49.85 781 4/30/2025
Marquee Pest Management, Inc. R&M Ants/Roach /GP for 901 Weeks $ 77.00 71889 4/7/2025 Marquee Pest Management, Inc. SERVICE FOR E.B.S STATIONS $ 125.00 71889 4/7/2025 SDRMA 7111 Labor Law Posters 2025 $ 16.95 71959 4/11/2025 Total $ 134,081.82
*Manual Checks have three-digit check numbers.
553
EPASD PUBLIC HEARING ITEM 8.1

EAST PALO ALTO

SANITARY DISTRICT

STAFF REPORT
DATE: June 17, 2025
TO: Honorable East Palo Sanitary District Governing Board/Members of the City of East Palo Alto City Council
VIA: Melvin E. Gaines, General Manager
BY: Tomohito Oku, District Treasurer
SUBJECT: Adoption of EPASD FY 2025-26 Proposed Budget
Recommendation
Adopt a resolution approving the FY 2025-26 EPASD budget.

Background
On May 27, 2025, the East Palo Alto Sanitary District (EPASD or “District”) Board held a budget hearing to review the proposed FY2025–26 budget. During that session, staff presented detailed budget information and highlighted key differences between the prior year’s budget—developed under the former administration—and the current proposal prepared by the City. The presentation focused in particular on changes to the staffing model and the introduction of overhead charges allocated through the Citywide Cost Allocation Plan, which is scheduled for City Council adoption on June 17, 2025. Following the presentation, the Board did not recommend any changes to the proposed budget.

The City will include EPASD’s budget in the Citywide budget document as a separate enterprise fund. However, staff also prepared this distinct EPASD budget document for Board adoption.

This dual approach ensures public transparency and preserves the District’s separate identity.

EPASD will continue to issue standalone audited financial statements and maintain an independent operational and capital budget structure.

Analysis
554
EPASD PUBLIC HEARING ITEM 8.1
FY 2025-26 Budget Overview and Highlights
The District’s FY 2025-26 proposed budget is balanced, with total funding requirements fully supported by available funding sources. Total funding requirements, including capital projects, are $6.6 million, fully covered by $13.7 million in revenues, yielding a $7.1 million surplus. The table below provides a high-level overview of the District’s proposed budget compared to the prior year adopted budget.

Description FY 24-25
Adopted
FY 25-26
Proposed Variance
Total Revenues 8,260 13,701 5,441
Total Expenditures (11,142) (6,603) 4,539
Net Sources / (Uses) (2,882) 7,099 4,217
Net Transfers - - -
Change in Fund (2,882) 7,099 4,217
FY 2025-26 - EPASD (In 000's)
The following table provides a detailed breakdown of revenue and expenditure budgets by category, along with a comparative analysis of the FY 2024-25 and FY 2025-26 budgets. The FY 2025-26 operating revenue budget, primarily consisting of sewer service charges, has no significant change compared to FY 2024-25. Meanwhile, the operating expenditure budget increased by 12.4% ($0.7 million) which is due largely to the increase in the wastewater treatment contract with City of Palo Alto (+ $0.5 million). The budget anticipates total operating revenues of $5.2 million and total operating expenditures of $6.5 million, resulting in an expected operating deficit of approximately $1.3 million.

Under GAAP and GASB standards, operating revenues in enterprise funds are those earned through the agency’s core services—such as sewer service charges—which involve an exchange of value between the District and its customers. Property tax revenues, by contrast, are general, non-exchange revenues not directly tied to service volume or usage and are therefore classified as non-operating revenues. This classification also aligns with Proposition 218, which requires utility rates to reflect the actual cost of service. Presenting property taxes as non-operating revenues ensures transparency and highlights when rate adjustments may be necessary to achieve full cost recovery through user fees.

Non-operating revenues – primarily property taxes, connection fees, and interest income – are budgeted at $8.5 million, reflecting a 177.6% increase ($5.4 million) from the prior year. The primary cause of the difference came from the changes in the projection of property tax and connections fee revenues for $1.0 million and $3.9 million, respectively. Non-operating revenues generally support capital project expenditures, resulting in a net capital surplus of $8.4 million 555
EPASD PUBLIC HEARING ITEM 8.1
by subtracting the capital expenditures of $150K from the total non-operating revenues of $8.5 million.

When combined, the operating deficit and the capital surplus result in total budget surplus of approximately $7.1 million added to the reserve. The projected ending reserve as of June 30, 2025 is estimated at $23.6 million, which provides a healthy reserve level relative to the annual operating budget of $6.5 million.

Operating Revenue Budget Analysis
The District’s primary source of operating revenue is sewer service charges. These charges are based on the number of residential units and the historical water usage of commercial customers, using a flat rate of $660 per Equivalent Residential Unit (ERU). With no change to the rate structure in FY 2025–26, projected sewer service charge revenue remains consistent with the prior year at approximately $5.2 million.

Adopted Budget Proposed Budget
FY2024-25 FY2025-26 %
Operating Revenue:

Sewer Service Charges $ 5,197,840 $ 5,200,000 $ 2,160 0.0% Total Operating Revenue 5,197,840 5,200,000 2,160 0.0%
Non-operating Revenues:

Property taxes 680,000 1,700,000 1,020,000 150.0%
Connection Fee 2,000,000 5,910,000 3,910,000 195.5%
Interest Income 345,675 805,000 459,325 132.9%
Rental Income 36,360 36,360 - 0.0%
Other fees - 50,000 50,000 0.0%
Total Non-operating Revenues 3,062,035 8,501,360 5,439,325 177.6% Total Revenues $ 8,259,875 $ 13,701,360 $ 5,441,485 65.9% Operating Expenditures:

Salaries and Benefits $ 781,750 $ 459,471 $ (322,279) -41.2% Treatment Contract 2,186,000 2,700,000 514,000 23.5%
Contractual Services for Operation 890,000 1,200,000 310,000 34.8% Engineering Services 180,000 576,520 396,520 220.3%
Legal Services 750,000 40,000 (710,000) -94.7%
Accounting and related Services 230,000 57,100 (172,900) -75.2% Insurance 220,000 - (220,000) -100.0%
Meeting, Travel, and Training 48,000 50,500 2,500 5.2%
Other Operating Expenditures 455,900 245,716 (210,184) -46.1% Overhead Charges - 1,123,373 1,123,373 N/A
Total Operating Expenditures 5,741,650 6,452,680 711,030 12.4% Capital Expenditures 5,400,000 150,000 (5,250,000) -97.2% Total Expenditures $ 11,141,650 $ 6,602,680 $ (4,538,970) -40.7% Change in Fund Balance $ (2,881,775) $ 7,098,680 $ 9,980,455 -346.3% Use of Reserve 2,881,775 - (2,881,775) -100.0%
Budget Surplus (Deficit) $ - $ 7,098,680 - 0.0%
Projected ending reserve $ 23,630,000 $ 30,728,680 $ 7,098,680 30.0% Variance
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EPASD PUBLIC HEARING ITEM 8.1
Non-operating Revenue Budget Analysis
Non-operating revenues consist primarily of property tax allocations, connection (developer impact) fees, and investment income.
 Property Tax: Projected at $1.7 million, reflecting a $1.0 million increase from the prior year due to alignment with updated historical trends and assessed valuation growth.  Connection Fees: Estimated at $5.9 million, a $3.9 million increase, based on known pipeline development projects anticipated for FY 2025–26.  Interest Income: Budgeted at $0.8 million, reflecting improved returns based on San Mateo County investment pool projections.

Together, non-operating revenues are projected at $8.5 million, supporting capital project needs and contributing significantly to the District’s surplus.

Operating Expenditures
Salaries and Benefits:

Personnel costs in FY 2025–26 reflect the post-reorganization staffing model. The prior year budget included approximately $782,000 for the former General Manager, board stipends, and related benefits, including pension and OPEB obligations. In contrast, the proposed budget includes $459,000 for 1.7 full-time-equivalent (FTE) dedicated employees through City’s employment (Utility Manager and Administrative Assistant), plus continuing OPEB and pension UAL costs. This realignment results in direct savings of approximately $322,000.

Executive and operational oversight is now provided by City staff under assigned District roles (General Manager, Treasurer, Engineer, Counsel, and Secretary), with associated costs captured through the City’s cost allocation plan, expected to be finalized in June 2025.

Treatment Contracts:

Sewage treatment services are provided by the City of Palo Alto under a regional contract. The FY 2025–26 budget includes $2.7 million for this item, a $0.5 million increase from FY 2024– 25, based on the most recent estimate from Palo Alto.

Contractual Services for Operation:

In lieu of prior in-house staff and temporary consultants, sewer system maintenance is now performed by West Bay Sanitary District. The FY 2025–26 budget includes $1.2 million for this contract, an increase of approximately $310,000, reflecting expanded services and improved regulatory compliance capacity.

Engineering Services:

This category includes on-call consulting, capital project planning, and rate/impact fee studies.

The FY 2025–26 budget is $577,000, supporting sewer master planning, development impact fee updates, sewer rate study, and augmentation of City engineering staff working on EPASD 557
EPASD PUBLIC HEARING ITEM 8.1
projects.

Legal Services:

Outside legal counsel needs have significantly diminished following reorganization. The FY 2025–26 budget includes $40,000, down from $750,000 in the prior year, when the former Board increased legal support for the LAFCo process. Ongoing general legal support is now provided by the City Attorney’s Office and will be charged through the cost allocation study.

Accounting and Related Services:

External accounting support previously provided by a contract CPA has been replaced by the City’s Finance Department, with the prior contract terminated in January 2025. While this change saves approximately $173,000 in direct consulting costs, internal finance support will be charged through the cost allocation plan.

Insurance:

The District currently participates in the Special District Risk Management Authority (SDRMA) pool, with FY 2024–25 premiums totaling $205,000. The District will transition to the City’s selfinsurance pool (PLAN JPA) in FY 2025–26. As insurance costs will be fully captured in the City’s cost allocation model going forward, no direct insurance expense is budgeted for FY 2025–26.

Overhead Charges:

Given the heightened public interest and need for accountability to ratepayers, it is important to underscore that the overhead charges allocated to EPASD are based on a transparent and defensible methodology that reflects the actual cost of City services provided. The inclusion of EPASD in the CAP promotes equity and fiscal integrity across all funds and ensures that EPASD pays only its proportionate share of shared City resources.

The total FY 2025-26 overhead allocated to EPASD is $939,297 (excluding insurance and IT).

It should be noted that insurance and information technology (IT) services are not included in the CAP but are instead allocated separately through the City’s internal service funds, which are structured as sub-funds of the General Fund. EPASD pays its proportional share of these costs based on the models using the number of employees managed through those internal service mechanisms. The IT internal service fund’s and the insurance internal services fund’s charges are $99,800 and $84,300, respectively resulting in a total overhead charge of $1.1 million from City’s General Fund to EPASD.

Where direct activity data was unavailable, estimates were developed using conservative, industry-standard allocation bases. Future iterations of the CAP will incorporate refined data as the City further integrates EPASD operations.

Next Steps and Conclusion
The proposed FY 2025–26 budget for EPASD reflects the City’s continued efforts to stabilize 558
EPASD PUBLIC HEARING ITEM 8.1
and modernize District operations under the new governance structure. It incorporates key organizational, financial, and operational changes implemented over the past fiscal year, while positioning the District to invest in long-term infrastructure and maintain high-quality service delivery.

Following adoption of the FY 2025–26 budget, staff will continue to monitor revenues, expenditures, and operational needs throughout the fiscal year. In accordance with City’s budget practices and promoting transparency, staff will return to the EPASD Board in February 2026 with a mid-year budget update. This update will include a financial performance review through December 31, 2025, and identify any recommended budget amendments needed to address emerging priorities, cost adjustments, or revenue trends.

The City remains committed to ensuring strong fiscal oversight and accountability in the management of EPASD, and this budget represents another key step in advancing that goal.

Public Notice
The public was provided notice by making the agenda and report available on the City’s website and on a bulletin board located at City Hall: 2415 University Avenue, East Palo Alto. In addition, a notice of public hearing was published on a local newspaper on June 10, 2025.

Government Code § 84308
Applicability of Levine Act: No, as the proposed action involves no entitlement.

Analysis of Levine Act Compliance: Not applicable.

Attachments:

1. Resolution to adopt EPASD FY 2025-26 proposed budget

2. FY 2025-26 EPASD Proposed Budget Report with Detail Information 559
DRAFT
Resolution No. XX-2025 1 of 2
RESOLUTION NO. XX– 2025

A RESOLUTION OF THE BOARD OF

DIRECTORS OF THE EAST PALO

ALTO SANITARY DISTRICT
ADOPTING EAST PALO ALTO SANITARY DISTRICT (EPASD) FY 2025-26 BUDGET WHEREAS, on November 23, 2023, the San Mateo Local Agency Formation Commission (LAFCo) approved, and on September 16, 2024, LAFCo finalized the action to establish the East Palo Alto Sanitary District (EPASD) as a subsidiary district of the City of East Palo Alto (City); and WHEREAS, pursuant to the LAFCo’s Certificate of Completion designates the City Council of the City as the Board of Directors of the EPASD and, accordingly, the action to establish EPASD as a subsidiary district of the City became effective October 1, 2024; and WHEREAS, on May 27, 2025, the Board of Directors held a budget hearing session and reviewed FY2025-26 EPASD proposed budget presented by staff; and

NOW, THEREFORE, BE IT RESOLVED THAT THE BOARD OF DIRECTORS OF THE EAST PALO ALTO SANITARY DISTRICT HEREBY:

1. Finds the foregoing recitals are true and correct and are incorporated by reference into this action;

2. Adopts the FY 2025-26 EPASD Proposed Budget as follows; Revenues..............................................................................................................$13,701,360 Operating Expenditures...................................................................................... $6,452,680 Capital Expenditures ...............................................................................................$150,000 Total Expenditure ................................................................................................. $6,602,680

3. Finds that the action being considered does not constitute a “Project” within the meaning of the California Environmental Quality Act (CEQA), pursuant to CEQA Guideline section 15378 (b)(5), in that it is a government administrative activity that will not result in direct or indirect changes in the environment.

PASSED AND ADOPTED 17th day of June 2025, by the following vote:

AYES:

NOES:

ABSENT:
560
DRAFT
Resolution No. XX-2025 2 of 2
ABSTAIN:

Mark Dinan, Board President
ATTEST: APPROVED AS TO FORM:

James Colin, Secretary John D. Lê, District Counsel
561
BUDGET

PROPOSAL
FY 2025 - 2026
www.cityofepa.org
562
Adopted Budget Proposed Budget
FY2024-25 FY2025-26 %
Operating Revenue:

Sewer Service Charges $ 5,200,000 5,197,840 $ 2,160 $ 0.0% Total Operating Revenue 5,200,000 5,197,840 2,160 0.0%
Non-operating Revenues:

Property taxes 1,700,000 680,000 1,020,000 150.0%
Connection Fee 5,910,000 2,000,000 3,910,000 195.5%
Interest Income 805,000 345,675 459,325 132.9%
Rental Income 36,360 36,360 - 0.0%
Other fees 50,000 - 50,000 0.0%
Total Non-operating Revenues 8,501,360 3,062,035 5,439,325 177.6% Total Revenues $ 13,701,360 8,259,875 $ 5,441,485 $ 65.9% Operating Expenditures:

Salaries and Benefits $ 459,471 781,750 $ (322,279) $ -41.2% Treatment Contract 2,700,000 2,186,000 514,000 23.5%
Contractual Services for Operation 1,200,000 890,000 310,000 34.8% Engineering Services 576,520 180,000 396,520 220.3%
Legal Services 40,000 750,000 (710,000) -94.7%
Accounting and related Services 57,100 230,000 (172,900) -75.2% Insurance - 220,000 (220,000) -100.0%
Meeting, Travel, and Training 50,500 48,000 2,500 5.2%
Other Operating Expenditures 245,716 455,900 (210,184) -46.1% Overhead Charges 1,123,373 - 1,123,373 N/A
Total Operating Expenditures 6,452,680 5,741,650 711,030 12.4% Capital Expenditures 150,000 5,400,000 (5,250,000) -97.2% Total Expenditures $ 6,602,680 11,141,650 $ (4,538,970) $ -40.7% Change in Fund Balance $ 7,098,680 (2,881,775) $ 9,980,455 $ -346.3% Use of Reserve - 2,881,775 (2,881,775) -100.0%
Budget Surplus (Deficit) $ 7,098,680 - $ - 0.0%
Projected ending reserve $ 30,728,680 23,630,000 $ 7,098,680 $ 30.0% Variance
563
FY26
Expense Detail request (Excl. Payroll)
Department/Fund: East Palo Alto Sanitary District (Fund 530) Fund Division Adopted FY 25 Proposed FY 26
53101 Staff Augmentation
530 21212 Staff Augmentation - Temp Employee through AppleOne - 39,520 Subtotal - 39,520
53201 Other Professional and Technic
530 13131 Other Professional and Technic - 10,000
530 21212 Other Professional and Technic
530 21212 EPASD Data Service Tax Roll 2,300
530 21212 Office Expenses 5,000
530 21212 Palo Alto Treatment 2,700,000
530 21212 West Bay Contract 1,200,000
530 21212 Freyer & Lauretta Engineering Services- both cost recovery and staff aug 350,000 530 21212 Wildan Impact Fee Study for EPASD** 30,000
530 21212 Wildan Rate Study for EPASD** 150,000
530 21212 Wildan EDS Tax Roll 7,000
530 95952 Other Professional and Technic 20,000 -
Subtotal 3,261,000 4,454,300
53210 Legal and Accounting Services
530 12121 Legal and Accounting Services - Legal Advise-Colantuono 750,000 40,000 530 13131 Legal and Accounting Services 230,000 47,100
Subtotal 980,000 87,100
54240 Building Maintenance
530 21213 Building Maintenance 32,000 95,876
Subtotal 32,000 95,876
54280 Janitorial Services
530 21213 Building Maintenance 20,000 25,000
Subtotal 20,000 25,000
54290 Other Repair and Maintenance
530 21212 Other Repair and Maintenance 68,000 -
Subtotal 68,000 -
54410 Land and Building Lease and Rental
530 21212 Land and Building Lease and Rental 8,000 -
Subtotal 8,000 -
55210 Premiums
530 21212 Premium 220,000 -
Subtotal 220,000 -
55300 Communications
530 95952 Communications 15,000 15,040
Subtotal 15,000 15,040
55400 Advertising
530 21212 Advertising - Publication & Legal Notice 28,000 25,000 Subtotal 28,000 25,000
Detail
3,241,000
564
FY26
Expense Detail request (Excl. Payroll)
Department/Fund: East Palo Alto Sanitary District (Fund 530) Fund Division Detail Adopted FY 25 Proposed FY 26
55800 Transportation and Training
530 10101 Training for Board Members - 7,500
530 12121 Transportation and Training - Special District Conference - 2,000 530 21212 Transportation and Training 48,000 11,000
Subtotal 48,000 20,500
55910 Membership and Dues
530 21212 Membership and Dues 30,000 30,000
Subtotal 30,000 30,000
55920 Special Events
530 21212 Special Events 70,000
Subtotal 70,000 -
55990 Other Services
530 21212 Research and Monitoring 50,400
Subtotal 50,400 -
60202 Uniform & Safety Apparel
530 21213 Uniform & Safety Apparel 10,000
Subtotal 10,000 -
60207 Utilities
530 21212 Utilities - PG&E, Water, Recology 54,000 54,000 Subtotal 54,000 54,000
60208 Fuel
530 21212 Fuel 15,000
Subtotal 15,000 -
60209 Other Operating Supplies
530 21212 Other Operating Supplies 10,500 8,500
Subtotal 10,500 8,500
60301 General Office Supplies
530 21212 General Office Supplies 10,000 10,000
Subtotal 10,000 10,000
60302 Postage and Delivery
530 21212 Postage and Delivery 5,000 5,000
Subtotal 5,000 5,000
70410 Furniture & Equipment Under $5K
530 21212 Furniture & Equip Under$5k 25,000
Subtotal 25,000 -
90310 Overhead Allocation
530 95951 Cost allocation 939,297
530 95951 Insurance Internal Service allocation 84,318
530 95952 IT Internal Service allocation 99,758
Subtotal - 1,123,373
* One-time expense
** Periodic expense (ex: every 5 years) Division Total 4,959,900 5,993,209 565
JOINT SUCCESSOR AGENCY ITEM 12.1

EAST PALO ALTO

CITY COUNCIL

STAFF REPORT
DATE: June 17, 2025
TO: Honorable Mayor and Members of the City Council
VIA: Melvin E. Gaines, City Manager
BY: Tomohito Oku, Finance Director
SUBJECT: Adoption of FY 2025-26 Successor Agency Budget Recommendation
Adopt a Resolution approving the Fiscal Year 2025-26 Successor Agency Budget.

Background
California dissolved all redevelopment agencies effective February 1, 2012, through ABx1 26 (codified in California Health and Safety Code at s e c t i o n 3 4 1 7 2 ( a ) ) This action was upheld by the California Supreme Court. The dissolution framework was later amended by AB 1484 (2012), AB 471 (2014), and SB 107 (2015) (collectively, “Dissolution Statutes”).

On January 10, 2012, the East Palo Alto City Council elected to become the Successor Agency to the Former Redevelopment Agency of the City of East Palo Alto (the “Successor Agency”).

The Successor Agency is responsible for winding down the former agency’s affairs, including paying off existing obligations and disposing of assets.

City staff manage day-to-day Successor Agency operations. This includes preparing the Recognized Obligation Payment Schedule (“ROPS”), which determines the amount of Redevelopment Property Tax Trust Fund (“RPTTF”) revenue to be allocated for authorized obligations of the former Agency.

As of July 1, 2018, a Countywide Oversight Board staffed by the San Mateo County Auditor566 JOINT SUCCESSOR AGENCY ITEM 12.1
Controller oversees all successor agencies within the County. On January 8, 2025, the Oversight Board approved the obligation payments for the Fiscal Year (FY) 2025-26 ROPS period.

The City maintains all financial transactions for the Successor Agency through the “Successor Agency Trust Fund.” Staff now seek Successor Board approval of the FY 2025-26 Successor Agency Budget.

Analysis
The FY 2025-26 Successor Agency Trust Fund Budget includes:
 Total Revenues: $1,643,805
 Total Expenditures: $1,660,205
 Net Change in Fund Balance: -$16,400 (deficit)
$1.64M Revenues reflect the total RPTTF funding approved by the Oversight Board and the Department of Finance for the FY 2025–26 ROPS and projected needs for the FY 2026–27 period.
$1.66M Expenditures include:
 $1.55 million for 2015 Refunding Bonds debt service
 $60,000 for Bay Road Loan advances
 $46,000 for administrative overhead
Fiscal Impact
Adopting the FY 2025-26 Successor Agency Budget provides the necessary local authority to appropriate funds for obligation payments from the Successor Trust.

Public Notice
The public was provided notice by making the agenda and report available on the City’s 567
JOINT SUCCESSOR AGENCY ITEM 12.1
website and on a bulletin board located at City Hall: 2415 University Avenue, East Palo Alto. In addition, a notice of public hearing was published on a local newspaper on June 10, 2025.

Environmental
The action being considered does not constitute a “Project” within the meaning of the California Environmental Quality Act (CEQA), pursuant to CEQA Guideline section 15378 (b)(5), in that it is a government administrative activity that will not result in direct or indirect changes in the environment.

Government Code § 84308
Applicability of Levine Act: No, as the proposed action does not involve an entitlement.

Analysis of Levine Act Compliance: Not applicable.

Attachments

1. Resolution
568
1 of 3
RESOLUTION NO. XX – 2025

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EAST PALO ALTO

ACTING AS THE GOVERNING BOARD OF THE SUCCESSOR AGENCY TO THE FORMER

REDEVELOPMENT AGENCY OF THE CITY OF EAST PALO ALTO
APPROVING THE FISCAL YEAR 2025-26 REVENUE AND EXPENDITURE BUDGET

FOR THE SUCCESSOR AGENCY
WHEREAS, Redevelopment agencies in California were dissolved effective February 1, 2012, under ABx1 26 enacted June 2011 (codified at section 34172 of the California Health and Safety Code) and held by the California Supreme Court to be constitutional. The Dissolution Statutes were further amended by AB 1484 enacted June 2012, AB 471 enacted February 2014, and SB107 enacted September 2015 (collectively, “Dissolution Statutes”); and WHEREAS, pursuant to section 34172(a) of the California Health and Safety Code, the Redevelopment Agency of the City of East Palo Alto (the “Former Agency”) has been dissolved and no longer exists as a public body, corporate and politic, and pursuant to section 34173, and the Successor Agency to the Former Redevelopment Agency of the City of East Palo Alto (the “Successor Agency”) has become the successor entity to the Former Agency; and WHEREAS, under Health and Safety Code §34179 (j), effective July 1, 2018, a Countywide Oversight Board staffed by the County Auditor-Controller was established to provide direction and oversight to successor agencies regarding the wind-down of the former Redevelopment Agencies; and WHEREAS, each related period, the Finance Department prepares a Recognized Obligation Payment Schedule (“ROPS”) which provides the basis for receiving Redevelopment Property Tax Trust Fund (“RPTTF”) monies utilized to pay the authorized obligations of the former Agency; and WHEREAS, the County Oversight Board to the Successor Agency adopted a Resolution on January 6, 2025 approving the 2025-26 Annual Recognized Obligations Schedule (ROPS); and on March 21, 2025, the Department of Finance issued a determination letter authorizing payments on the 2025-26 Annual ROPS; and
WHEREAS, the Successor Agency accounts for, and transacts, the revenues and disbursements authorized by the Oversight Board and the Department of Finance, including authorizing budget appropriations for the same, including maintaining all accounting, financial, and debt activity for the Successor Agency in a fund referred as the “Successor Agency Trust”; as such, based on staff’s recommendation, the City should seek Successor Board approval of the FY 2025-26 Successor Agency Budget.

NOW, THEREFORE, THE SUCCESSOR AGENCY TO THE FORMER REDEVELOPMENT AGENCY OF THE CITY OF EAST PALO ALTO HEREBY:

1. Finds the foregoing recitals to be true and correct and are incorporated by reference into this action; and

2. Adopts the Fiscal Year 2025-26 Successor Agency Budget, as follows:
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3. Finds that the proposed action does not constitute a “project” with the meaning of the California Environmental Quality Act (“CEQA”) pursuant to CEQA Guidelines sections 15378(b)(4) and (5) in that it is a governmental fiscal, organizational or administrative activity that will not result in direct or indirect changes in the environment.

PASSED AND ADOPTED this 17th day of June 2025 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
570
3 of 3
Martha Barragan
Mayor
ATTEST:

James Colin
City Clerk
APPROVED AS TO FORM:

John D. Lê
City Attorney
571

East Palo Alto City CouncilJune 17, 2025

East Palo Alto City Council
June 17, 2025