Agenda packet — East Palo Alto City Council, July 15, 2025 (part 3 of 3)

WHEREAS, on July 18, 2023, the City Council determined that the Construction Cost Index (CCI) is a reasonable alternative index for calculating the Rental In-Lieu Fee, which when applied results in a Rental In-Lieu Fee of $306,100 for Fiscal Year 2025-2026; and WHEREAS, on July 18, 2023, the City Council also determined that the three-year average of the 30-year loan term interest rates taken from Freddie Mac Mortgage Market Survey is a reasonable alternative variable for calculating the Ownership/For-Sale In-Lieu Fee, which when applied results in an Ownership/For-Sale In-Lieu Fee of $268,800 for Fiscal Year 2025-2026.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF 402
2 of 3
EAST PALO ALTO THAT IT HEREBY:

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

2. Adopts the inclusionary In-Lieu Fees for Ownership/For-Sale and Rental Units commencing September 16, 2025, as shown in Exhibit A, attached and incorporated by reference; and

3. Finds that the action being considered by the City Council is exempt from the California Environmental Quality Act (CEQA) because it is not a “project” pursuant to 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.

PASSED AND ADOPTED this 15
th day of July 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

SIGNED: ________________________
Martha Barragan, Mayor
ATTEST: APPROVED AS TO FORM:

James Colin, City Clerk John D. Lê, City Attorney
403
3 of 3
Exhibit A
inclusionary In-Lieu Fees
Ownership/For-Sale In-Lieu Fee $268,800 per Unit
Rental In-Lieu Fee $306,100 per Unit
The inclusionary In-Lieu Fees shall be updated by resolution by the City Council on an annual basis and published on the City of East Palo Alto website.
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CITY OF EAST PALO ALTO INCLUSIONARY HOUSING GUIDELINES - FISCAL YEAR 2025-2026 Date of Publication: 7.16.2025 1
Chapter 2A Calculation of Ownership/For-Sale In-Lieu Fees - Section 18.37.050 (B) This attachment to the Guidelines describes the method utilized in calculating the ForSale In-Lieu Fee. The figures below reflect the In-Lieu Fee through Fiscal Year 2025- 2026, effective July 16, 2025.

City of East Palo Alto
Ownership/For-Sale Housing In-Lieu Fee Calculation*
Affordable Price for 100% AMI Household $484,600**
Market Sales Price (3-Yr SMC Association
of Realtors Average)
$748,100
Gap for In-Lieu Fee (100% AMI) $263,500 per unit
2% Increase Due to Delay $5,300 per unit
Ownership/For-Sale In-Lieu Fee $268,800 per unit
*Figures are rounded in this chart, but not in the actual calculation. Ownership/For-Sale In-Lieu Fee rounded to nearest hundredth. **Note change in methodology to average three-year interest rate for loan term.

Illustrative Calculation for the For-Sale In-Lieu Fee for FY 2025-26 I. Annual 100% San Mateo County Income Limit for a 2 and 3-Person Household 2-Person Household 100% AMI 3-Person Household 100% AMI $149,300 $167,950
The final calculation in Section II below will reflect a household size of 2.5. This will be a weighted average, where the 1-bedroom sales price is weighted as 23% of the total and the 2-bedroom sales price is weighted as 77% of the total based on the assumed distribution of dwelling units by bedroom count in the prototype (See Table A-2 in Attachment 2, Condominium column).

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CITY OF EAST PALO ALTO INCLUSIONARY HOUSING GUIDELINES – FISCAL YEAR 2025-2026 Date of Publication: 7.16.2025 2
II. Calculation of the Annual and Monthly 100% Affordable Payment 2-Person Household
100%AMI
3-Person Household
100%AMI
Explanation
$149,300 $167,950 100% of AMI for 2.5-person
household
X .30 X .30 Affordable housing cost not to
exceed 30% of annual income
= $44,790 = $50,385 Maximum affordable payment
Divided by 12 Divided by 12
= $3,733 = $4,199 Maximum monthly affordable
payment
III. Assumptions to Calculate the Affordable Housing Cost for the For-Sale In-Lieu Fee
After the initial adoption of In-Lieu Fees, which were effective through Fiscal Year 2021- 22, the following elements of the affordable housing cost calculation will be assumed each year, based upon relevant data pertaining to each. These elements will be determined by referencing industry standard sources. For Fiscal Year 2025-26, the Housing Division has determined the following values:

ITEM VALUE RATIONALE/DATA SOURCE DATE SET
Interest Rate 6.29%
Freddie Mac Primary Mortgage
Market Survey (PMMS)
http://www.freddiemac.com/pmms/
pmms_archives.html
3-Year Average,
first week of
January
Down Payment 5%
Industry standard/David Rosen &
Associates NA
Property
Tax/Special
Assessments

1.2% David Rosen & Associates
NA
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CITY OF EAST PALO ALTO INCLUSIONARY HOUSING GUIDELINES - FISCAL YEAR 2025-2026 Date of Publication: 7.16.2025 3
Homeowner
Associations
Dues (HOA)
$200 Average of monthly HOA dues for
prototypical developments in East Palo
Alto/David Rosen & Associates
NA
Utilities
$259-
$325
Monthly estimated utility costs for County of
San Mateo Housing Authority (by bedroom
count)
Annually, as of
5/1/2025
Property
Insurance
$100 Includes homeowners insurance (fire,
hazard, etc.)/David Rosen & Associates
NA
IV. Determination of Purchase Related Costs & Affordable Monthly Mortgage Payment (The figures used in this section are based upon the above chart) 2-Person Household
100% AMI
3-Person Household
100% AMI
Explanation
Maximum monthly affordable
payment of $3,733 less:

Maximum monthly affordable
payment of $4,199 less:

See Part II above
[-] $635 [-] $635 Property taxes and
assessments (per month) 1.2%
[-] $200 [-] $200 Homeowner’s association dues
(per month) $200
[-] $259 [-] $325 Utility allowance (per month)
[-] $100 [-] $100 Property insurance (per month)
[-] $1,194 [-]$1,260 Subtract the sum of all housing
related expenses
= $2,539 =$2,939 Remaining amount for
maximum monthly mortgage
payment
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CITY OF EAST PALO ALTO INCLUSIONARY HOUSING GUIDELINES - FISCAL YEAR 2025-2026 Date of Publication: 7.16.2025 4
V. Determination of Affordable Housing Cost (aka Maximum Sales Price) The maximum sales price is calculated by adding the maximum monthly mortgage payment amount to the assumed down payment that will be contributed by the borrower.

The maximum mortgage amount will be based on a fixed rate, 5% down, fully amortizing, widely available owner-occupied loan, and the above calculated maximum monthly mortgage payment allowable. The calculation functions as follows:
2-Person Household
100% AMI
3-Person Household
100% AMI
Explanation

6.29% 6%.29 3 yr avg interest rate, 30 yr loan term
$2,539 $2,939 Maximum monthly mortgage payment
allowed
$410,547 $475,279 Maximum mortgage amount
$21,608 $25,015 Assumed downpayment (5%)
$432,155 $500,294 Maximum affordable sales price
$484,600 affordable sales price for 2.5-person
household (rounded to nearest thousandth)
Weighted average based on condominium
prototype
This amount is known as the “Affordable Housing Cost” for the purpose of determining the for-sale in-lieu fee amount for FY 2024-25.

VI. Calculation of the Annual Median Sales Price
The market-rate sales price is based on a weighted 3-year average of median home prices in San Mateo County provided by the San Mateo County Association of Realtors.

This calculation is shown below.
1) First, utilize information provided by the San Mateo County Association of Realtors to determine the annual median sales price of an attached market rate unit (condominiums) for the most recent completed year and for the two prior years.
2) Utilizing the median sale price for each 12-month period, the Housing Department will calculate the median sale price over the past 36-month period. 3) Below is the current estimate based on sales from calendar years 2021-2023.

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CITY OF EAST PALO ALTO INCLUSIONARY HOUSING GUIDELINES - FISCAL YEAR 2025-2026 Date of Publication: 7.16.2025 5
t
Median Home Prices
City of East Palo Alto 2021-2023
Year Median Price # Sales
Single Family
2022 $1,062,500
$960,000
$1,050,000
$1,027,000 (rounded to
nearest thousandth)
90 2023 80
2024 91
Weighted Average
Condominium
2022 $788,000 17
2023 $759,500 10
2024 $635,000 7
Weighted Average $748,000 (rounded to
nearest thousandth)
This amount is known as the “Median Sales Price Calculation” for the purpose of determining the for-sale in-lieu fee amount for FY 2025-26.

VII. In Lieu Fee Additional Charges
The Ordinance also allows the Housing Department to collect an administrative fee account for the estimated costs of administration. This administrative fee may be levied as part of the In-Lieu Fee or as a separate charge. In addition, the In-Lieu Fee can account for the estimated cost of increases in the price of housing and construction between payment and the acquisition of land and construction of affordable units.

At this time, the In-Lieu Fee described in this document does not include an administrative fee in the calculation. However, the In-Lieu Fee amount shown at the beginning of this Chapter will include a 2% increase to account for the delay between payment and construction of affordable dwelling units, as illustrated in Section VIII.

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CITY OF EAST PALO ALTO INCLUSIONARY HOUSING GUIDELINES - FISCAL YEAR 2025-2026 Date of Publication: 7.16.2025 6
VIII. Calculation of the For-Sale In-Lieu Fee
Calculate the For-Sale In-Lieu Fee by subtracting the Maximum Affordable Price (Step V) from Median Sales Price Calculation (Step VI). The In-Lieu Fee shall be collected on twenty percent (20%) of the total dwelling units in the Residential Development.

Median Sales Price Calculation (Section VI): $748,100
-
Affordable Housing Cost (Section V): $484,600
=
Difference: $ 263,500
+
In-Lieu Fee Additional Charges: $ 0
[Administrative Fee] +
[2% Increase Due to Delay] $5,300
=
In-Lieu fee Per Inclusionary Unit 268,800
Please see the calculation below using an example Residential Development project containing 100 dwelling units:

Total Number of Dwelling Units: 100
X
Multiplied by 25%: .25
=
Units required to pay In-Lieu Fee: 25
X
In-Lieu Fee per Inclusionary Unit: $ $268,800
=
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CITY OF EAST PALO ALTO INCLUSIONARY HOUSING GUIDELINES - FISCAL YEAR 2025-2026 Date of Publication: 7.16.2025 7
In-Lieu Fee for a Residential Development of
100 Dwelling Units:
$ 6,720,000
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CITY OF EAST PALO ALTO INCLUSIONARY HOUSING GUIDELINES - FISCAL YEAR 2025-2026 Date of Publication: 7.16.2025 1
Chapter 2B Calculation of In-Lieu Fees – Rental - Section 18.37.080 (B) I. Introduction
The Rental In-Lieu Fee is calculated from the financing gap required to build affordable rental dwelling units using 4% Low Income Housing Tax Credits (LIHTC or tax credits) assuming a blended affordability of 25% of the Inclusionary Units affordable to households at or below 35% AMI (35% AMI), 50% of the Inclusionary Units affordable to households at or below 50% of AMI (very low-income), and the remaining 25% of Inclusionary Units affordable to households at or below 60% AMI (low-income). This reflects the requirement in Section 18.37.050(2).

II. Calculation of the Rental In-Lieu Fee
The City retained David Rosen & Associates to conduct the analysis for the initial calculation of the Rental In-Lieu Fee, beginning in 2020. The multifamily rental prototype used in this calculation is based on historical data from affordable rental multifamily housing prototypes in East Palo Alto and an analysis of 2017-2019 Low Income Housing Tax Credit applications. Further detailed analysis and methodology can be found in Attachment 2C.

During the FY 2021-2022 and FY 2022-2023 updates, the fees were updated using the percentage change in new home prices in the fourth quarter of the previous two years.

Given that the data source for new home prices was discontinued, for FY 2024-2025, the City opted to update the fees using the Construction Cost Index (CCI). A summary of the current FY 2025-2026 Rental Housing In-Lieu Fees, updated from the FY 2024-25 Rental Housing In-Lieu Fee Calculation, is provided below:

City of East Palo Alto
Baseline Rental Housing In-Lieu Fee Calculation (2020)* Apartments, Structured Parking
Tax Credit Equity per Dwelling Unit $233,000
Permanent Mortgage Financing per
Dwelling Unit
$182,400
Total Sources per Dwelling Unit $415,400
Development Cost per Dwelling Unit $665,000
Gap for In-Lieu Fee (Blended AMI) $250,000 per unit
2% Increase Due to Delay $5,000 per unit
Baseline In-Lieu Fee for Rental (2020) $255,000 per unit FY 2025-26 Rental Housing In-Lieu Fee Calculation*
December 2023 CCI
December 2024 CCI
Percentage Change
2024 Rental In-Lieu Fee
9,654
9,876
+2.3%
$299,200
FY 2025-2026 Rental InLieu Fee 2.3% increase)
$306,100 per unit
*Figures are rounded in this chart, but not in the actual calculation. Rental In-Lieu Fee rounded to nearest hundredth.

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CITY OF EAST PALO ALTO INCLUSIONARY HOUSING GUIDELINES - FISCAL YEAR 2025-2026 2 Date of Publication: 7.16.2025
The full calculation of the baseline Rental In-Lieu Fee and subsequent annual increases are described below.

1. The Total Development Cost is calculated based on the following cost assumptions:

Assumption Amount
Land price $16,335,000
Building Hard Construction Cost
(including prevailing wage and structured
parking)
$73,095,000
Soft Costs (including development impact
fees)
$22,033,500 (30%)
Total Development Cost $111,358,500 ($636,334 per unit)

2. The Affordable Rent calculation is based on the maximum household income at the income levels specified below, adjusted by household size, less utilities:
• 35% AMI [25% of dwelling units]
• 50% AMI [50% of dwelling units]
• 60% AMI [25% of dwelling units]
Utility cost varies by bedroom count and is based on the utilities allowances from the Housing Authority of San Mateo County. The occupancy standard is 1.5 persons per bedroom.

3. Net Operating Income and Supportable Mortgage amount are calculated based on Affordable Gross Rents less the following:

Assumption
Operating Costs $2,365,078
Replacement Reserves $43,750
Vacancy $182,044 (5%)

4. Tax credit equity from 4% tax-exempt bonds is assumed and added to the Permanent Mortgage Amount to calculate the total sources for the project.

Source Amount
Permanent Mortgage $31,925,408
Tax Credit Equity (4%) $40,803,684
Total Sources $72,729,092

5. The gap between the Total Sources and the Total Development Cost is the InLieu Fee.

Total Sources $72,729,092
Total Development Cost (incl.

Developer Fee and Capitalized
Operating Reserves assumption)
$116,490,147
Gap (In-Lieu Amount) $43,761,056 ($250,000 per unit)
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CITY OF EAST PALO ALTO INCLUSIONARY HOUSING GUIDELINES - FISCAL YEAR 2025-2026 3 Date of Publication: 7.16.2025
This In-Lieu Fee is effective through FY 2025-2026, starting July 16, 2025.

Annual adjustments of the Rental In-Lieu Fee were formerly based on the Northern California Real Estate Construction Report published by the Real Estate Research Council of Southern California at California State Polytechnic University, Pomona. The Rental In-Lieu Fee was adjusted based upon the percentage difference in the current completed year new home prices in San Mateo County from the immediately preceding year as published in the Northern California Real Estate Construction Report. Given that the report and data for new home prices is no longer available, the Construction Cost Index (CCI) is used to calculate the Rental In-Lieu Fee adjustment instead.

The updated calculation for annual adjustment is made as follows:

December 2022 Construction Cost Index
December 2023 Construction Cost Index
Difference:

Divide the difference by the 2022 figure to
determine the % difference of the current year
and the preceding year:

Then multiply the current In-Lieu Fee by 100%
plus this percentage:
9,654
9,876
222

2.3%
102.3% x $299,200
In-Lieu Fee per Unit: $306,100* *Figure rounded to nearest hundredth.

III. In-Lieu Fee Additional Charges
The Housing Division may collect an administrative fee to account for the estimated costs of administration. This administrative fee may be levied as part of the In-Lieu Fee or as a separate charge. In addition, the In-Lieu Fee can account for the estimated cost of increases in the price of housing and construction between payment and the acquisition of land and construction of affordable dwelling units.

The In-Lieu Fee described in this document does not currently include an administrative fee in the calculation. However, the In-Lieu Fee amount shown at the beginning of this Chapter includes a 2% increase to account for the delay between payment and construction of affordable dwelling units.

Please see the calculation below using an example Residential Development project of 100 dwelling units:

Rental In-Lieu Fee (FY 2024-25)
Total Number of Dwelling Units:

Multiplied by 25%:

Units Required to Pay In-Lieu Fee:

In-Lieu Fee Per Inclusionary Unit
$299,200
100
X
.25
25 X
$306,100
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CITY OF EAST PALO ALTO INCLUSIONARY HOUSING GUIDELINES - FISCAL YEAR 2025-2026 4 Date of Publication: 7.16.2025
In-Lieu Fee for a Residential Development of
100 Dwelling Units:
$7,652,500
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April 27, 2020
To: Rachel Horst, Patrick Heisinger, Victor Ramirez
From: Nora Lake-Brown
Subject: Inclusionary Housing In Lieu Fee Update
DRA was retained by the City of East Palo to prepare an analysis estimating the in lieu fee associated with potential new requirements under the City’s Inclusionary Housing Ordinance to help inform the City Council’s consideration of the proposed changes. DRA estimates in lieu fees for both rental and owner housing using an analysis of prototypical housing developments appropriate for East Palo Alto, as summarized in the City of East Palo Alto Inclusionary Housing In Lieu Fee Analysis report dated September 19, 2019. This memorandum summarizes DRA’s update of the in lieu fee estimates based on data available through the date of this memo.

The gap calculations are based on the City’s intended use of any in-lieu fees raised.

For the for-sale units, the in-lieu fee is calculated as the difference between affordable prices by income level and the median sales price of single-family detached or condominium units over the past 36 months1. This approximates the gap needed to assist a homebuyer at a target income level to purchase a market-rate home at an affordable housing costs, which is how the City is most likely to use in lieu fees for owner housing. For the rental units, the in lieu fee is calculated from the financing gap required to build affordable rental units using 4% Low Income Housing Tax Credits (LIHTC or tax credits) assuming a blended affordability of 25% of the affordable units at 35% AMI, 50% of affordable units at 50% of AMI, and the remaining 25% of affordable units at 60% AMI. The City anticipates using in lieu fees to assist housing developers in developing affordable rental units as part of a new 4% tax credit-financed projects.

The calculated 2020 In Lieu Fees are summarized on the next page. The tables in Attachment A to this memo detail the updated calculations. 1 Calculated as the weighted average median price for 2017 to 2019 from the San Mateo County Association of Realtors.
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Rachel Horst, et al.

April 27, 2020

Page 2 of 2 ends

Ownership Housing In Lieu Fee Calculation
City of East Palo Alto
April, 2020
Condominium Type
Affordable Purchase Price for 100% AMI Household $477,000 Market Sales Price
(SMC Association of Realtors 3-Yr Average)
$671,000
Gap for In-Lieu Fee (100% AMI) $194,000 per Unit
$227 per Gross SF
Sources: San Mateo County Association of Realtors, David Rosen & Associates Renter Housing In-Lieu Fees per Affordable Unit and per Square Foot City of East Palo Alto
April, 2020
Apartments,
Structured Parking
Tax Credit Equity Per Unit
Permanent Mortgage Financing Per Unit
Total Sources Per Unit
$233,000
$182,400
$250,000
Development Cost Per Unit $665,000
Gap for In-Lieu Fee (Blended AMI) 2 $250,000
$263 per Gross SF
Source: David Rosen & Associates
2 Fee represents a blended affordability assuming 25% of the affordable units at 35% AMI, 50% of affordable units at 50% of AMI, and the remaining 25% of affordable units at 60% AMI. 417
East Palo Alto
Affordability Gap and In Lieu Fee Tables
4/27/20
Attachment A
418
List of Tables
Table
Number Table Title Table Subheading
Page
No.

Table A-1 Summary of Indicated In Lieu Fees Per Affordable Unit and per Affordable Gross Square Foot by Housing Prototype
A-1
Table A-2 Development Prototypes A-2
Table A-3 Development Cost Assumptions and Budgets A-3
Table A-4 Affordable Sales Price Calculations by Income Level Owner Housing A-4 Table A-5 Median Home Prices 2017 to 2019 A-5
Table A-6 Owner Gap and In Lieu Fee Calculation Condominium A-6 Table A-7 Utility Allowances Rental Housing A-7
Table A-8 Affordable Rent Calculations by Income Level Rental Housing A-8 Table A-9 Rental Net Operating Income and Supportable Mortgage Apartments with Structured Parking
A-9
Table A-10 Rental Gap and In Lieu Fee With 4% Tax Credits Apartments with Structured Parking
A-10
419
Table A-1
Summary of Indicated In Lieu Fees Per Affordable Unit and per Affordable Gross Square Foot by Housing P East Palo Alto Affordability Gap and In Lieu Fee Analysis Condominiums
Apts. w/ Struct.

Pkg
Tenure Owner Rental
Total Residential Units 175 175
Affordable Residential Units 35 35
Site Area (SF) 108,900 108,900
Residential Net SF 149,500 132,900
Total Net SF 149,500 132,900
Building Efficiency Ratio 80% 80%
Residential Gross SF 186,875 166,125
Approximate Building Stories 4 Stories 4 Stories
100% AMI
Per Affordable Housing Unit $193,964 N/A
Per Affordable Housing Gross Square Foot (GSF) $227.12 N/A Blended Affordability (1) $
Per Affordable Housing Unit N/A $250,063
Per Affordable Housing Gross Square Foot (GSF) N/A $263.42 (1) Assumes the following percentage distribution of affordable rental units by % of AMI:
25% of affordable units at 35% AMI; 50% of affordable units at 50% AMI and 25% of affordable units at 60% AMI. Hard costs in renter gap calculation assume payment of prevailing wages. Assumes leverage from 4% Low Income Housing Tax Credits.

Source: DRA.

Owner Rental
Affordability Gap and In Lieu Fee, Owner Housing
Affordability Gap and In Lieu Fee, Renter Housing
East Palo Alto Gap and In Lieu Fee Analysis
April 27, 2020
1 420
Table A-2
Development Prototypes
East Palo Alto Affordability Gap and In Lieu Fee Analysis

Condominiums Apts. w/ Struct. Pkg
Total Housing Unit Count 175 Units 175 Units
Tenure Owner Rental
Existing Zoning
Permitted FAR
Total Site Area (Acre) 2.50 Acres 2.50 Acres
Total Site Area (SF) 108,900 108,900
Density (Units Per Acre) 70 70
Construction Type Podium Podium
Parking Type Structured/UG Structured/UG
Approximate Building Stories 4 Stories 4 Stories
Total Gross Building SF (Excl. Pkg.) 186,875 166,125
FAR Based on Gross SF 1.7 1.5
Net Residential Square Feet 149,500 SF 132,900 SF
Net SF Retail/Community Facility 0 SF 0 SF
Net SF Common Space 0 SF 0 SF
Total Net Building SF 149,500 SF 132,900 SF
Building Efficiency Ratio (%) 80% 80%
Unit Bedroom Count Distribution
Studio/Loft 0% 0%
One Bedroom 23% 40%
Two Bedroom 77% 50%
Three Bedroom 0% 10%
Four Bedroom 0% 0%
Total 100% 100%
Units by BR Count
Studio/Loft 0 0
One Bedroom 40 70
Two Bedroom 135 88
Three Bedroom 0 17
Four Bedroom 0 0
Total Residential Units 175 175
Unit Size (Net SF)
Studio/Loft
One Bedroom 700 SF 650 SF
Two Bedroom 900 SF 800 SF
Three Bedroom 1,100 SF 1,000 SF
Four Bedroom
Average Unit Size 854 SF 759 SF
Parking Ratio (Spaces/Unit)
Studio/Loft 1.00 0.00
One Bedroom 1.00 1.00
Two Bedroom 1.50 1.50
Three Bedroom 2.00 2.00
Four Bedroom 2.00 2.00
Average Spaces/Unit 1.39 1.35
Structured/Underground Parking Spaces 243 Spaces 236 Spaces Tuck-Under Parking Spaces 0 Spaces 0 Spaces
Surface Parking Spaces 0 Spaces 0 Spaces
Total Parking Spaces Provided 243 Spaces 236 Spaces
Gross SF/Parking Space (Incl. Circulation) 300 SF 300 SF Total Gross Parking SF 72,900 SF 70,800 SF
Parking SF Underground/Structured 72,900 SF 70,800 SF
Parking SF Tuck Under 0 SF 0 SF
Parking SF Surface 0 SF 0 SF
Source: DRA.

East Palo Alto Gap and In Lieu Fee Analysis
April 27, 2020
2 421
Table A-3
Development Cost Assumptions and Budgets
East Palo Alto Affordability Gap and In Lieu Fee Analysis 2019
Condominiums Apts. w/ Struct. Pkg
Tenure Owner Rental
Construction Type Podium Podium
Total Residential Units 175 175
Average Unit Size (Net SF) 854 759
Residential Net SF 149,500 132,900
Total Net Building SF 149,500 132,900
Total Gross SF Building Area (Excluding Parking) 186,875 166,125 Total Gross SF Building Area (Including Subt. Parking) 259,775 236,925 Structured/Underground Parking Spaces 243 236
Underground Parking Area (SF) 72,900 70,800
Total Parking Spaces 243 236
Total Parking SF 72,900 70,800
Site Area (SF) 108,900 108,900
Approximate Building Stories 4 4
FAR (Based on Gross SF) 1.37 1.22
Buildable Square Feet 149,500 132,900

ASSUMPTIONS
Development Cost Assumptions
Land Price Per Hsg. Unit $43,560 $93,343
Per Site SF $70 $150
Bldg. Hard Construction Cost Per Net SF (1)
Bldg. Hard Construction Cost (1) Per Net SF $350 $550
Pkg. Costs Incl. In Hard Costs 1=No, 0=Yes 0 0
Underground Parking Construction Per SF Parking Area $0 $0 Hard Cost Contingency % of Hard Costs 0.0% 0.0%
Soft Costs (Incl. Dev. Impact Fees) % of Hard Costs + Cont. 30% 30% Owner Housing Sales Costs % of Gross Sales 5% 5%
Loan to Cost Ratio % of TDC 65% 65%
Equity as a % of TDC 35% 35%
Loan to Value Ratio % of Capitaliz. Value 75% 75%
Debt Coverage Ratio 1.25 1.25
Interest Rate 5.5% 5.5%
Amortization Term Years 30.0 30.0
Capitalization Rate (2)
Return on Cost % of TDC, Incl. Land 12.0% 12.0%
Construction and Sales/Stabilization Period (Months) 36 Months 24 Months

DEVELOPMENT BUDGET
Low Scenario
Land Acquisition $7,623,000 $16,335,000
Construction Hard Costs $52,325,000 $73,095,000
Soft Costs $15,697,500 $21,928,500
___________ ___________
Total Development Costs, Including Land $75,645,500 $111,358,500 TDC Per Gross SF $405 $670
TDC Per Housing Unit $432,260 $636,334
TDC per Net SF Residential Area $506 $838
Total Development Costs, Excluding Land $68,022,500 $95,023,500 TDC per Gross SF $364 $572
TDC Per Housing Unit $388,700 $542,991
TDC per Net SF Residential Area $455 $715
(1) Hard construction costs include parking construction. For renter prototypes, estimated hard costs assume payment of prevailing wages. (2) Based on CBRE "U.S. Cap Rate Survey, Advance Review, H1 2019", July 2019. For San Jose, multifamily infill cap rates are 4.00% to 4.25% for the first half of 2019.

Source: DRA
East Palo Alto Gap and In Lieu Fee Analysis
April 27, 2020
3 422
Table A-4
Affordable Sales Price Calculations by Income Level
Owner Housing
East Palo Alto Affordability Gap and In Lieu Fee Analysis

Assumptions
2019 Median Income, San Mateo County $143,100
Affordable Mortgage Principal and Interest as a % of Income 30% No. of Bedrooms 1 Bedroom 2 Bedroom 3 Bedroom
Household Size 2.0 Persons 3.0 Persons 4 Persons
Household Size Income Adjust. Factor 80% 90% 100%
Owner Utility Allowance (1) $151 $189 $234
Monthly HOA Fee: Market-Rate Units $200
Monthly Property Insurance $100
Property Tax Rate (2) 1.20%
Mortgage Interest Rate (3) 3.50%
Term (Years) 30
Downpayment (% of Sales Price) 5.00%
Per Unit Affordable Sales Price by Unit Bedroom Count
1 Bedroom 2 Bedroom 3 Bedroom
100% AMI
Annual Gross Income $114,480 $128,790 $143,100
Affordable Monthly Housing Expense $2,862 $3,220 $3,578 Less: Monthly Utility Allowance ($151) ($189) ($234)
Less: HOA/Maintenance Expense ($200) ($200) ($200)
Less: Property Insurance ($100) ($100) ($100)
________ ________ ________
Available for Principal, Interest, Taxes $2,411 $2,731 $3,044 Less: Property Taxes (4) 1.20% $565 $640 $714
Supportable Mortgage $536,918 $608,180 $677,884
Assumed Assessed Value at Sale 95.00% $565,176 $640,189 $713,562 Available for Mortg. Principal and Interest $1,846 $2,091 $2,330 Supportable Mortgage $411,056 $465,613 $518,977
Plus: Downpayment @ 5.00% $21,635 $24,505 $27,315
Affordable Sales Price (Rounded) $432,700 $490,100 $546,300 (1) Assumes electric heating, cooking, water heating, other electric, water and trash collection. (2) Estimated to include property taxes and assessments. (3) Source: Freddie Mac Primary Mortgage Market Survey (PMMS) average weekly rate for March 26, 2020 for a 30-year, fixed (4) Property taxes estimated by multiplying the affordable sales price by the property tax rates.

Source: DRA
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Table A-5
Median Home Prices
City of East Palo Alto
2017 to 2019
Year Median Price # of Sales
Single-Family
2017 $839,000 123
2018 $980,000 112
2019 $965,000 91
Weighted Average
Total
$922,613
326
Condominium
2017 $672,000 15
2018 $750,000 4
2019 $637,500 10
Weighted Average/
Total
$670,862
29 Source: San Mateo County Association of Realtors; DRA.

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Table A-6
Owner Gap and In Lieu Fee Calculation
Condominium
City of East Palo Alto Affordability Gap Analysis
Income Level No. of BR Unit SF
Maximum
Monthly
Housing
Cost (1)
Affordable
Sales Price
Per Unit (1)
3-Year Trailing
Ave. SingleFamily Median
Home Price (2)
Gap Per
Affordable
Unit
Gap Per
Affordable
Unit SF
% of Total
Units by Unit
Bedroom
Count (3)
70% of AMI 1 700 $2,436 $356,200 $670,862 $314,662 $449.52 23% 80% of AMI 1 700 $2,784 $418,700 $670,862 $252,162 $360.23 23% 90% of AMI 1 700 $3,132 $481,100 $670,862 $189,762 $271.09 23% 100% of AMI 1 700 $2,862 $432,700 $670,862 $238,162 $340.23 23% 120% of AMI 1 700 $3,434 $535,300 $670,862 $135,562 $193.66 23% 70% of AMI 2 900 $2,741 $404,200 $670,862 $266,662 $296.29 77% 80% of AMI 2 900 $3,132 $474,300 $670,862 $196,562 $218.40 77% 90% of AMI 2 900 $3,524 $544,700 $670,862 $126,162 $140.18 77% 100% of AMI 2 900 $3,220 $490,100 $670,862 $180,762 $200.85 77% 120% of AMI 2 900 $3,864 $605,700 $670,862 $65,162 $72.40 77% 70% of AMI
Weighted
Average (1) 854 $2,671 $393,160 $670,862 $277,702 $325.18 100% 80% of AMI
Weighted
Average (1) 854 $3,052 $461,512 $670,862 $209,350 $245.14 100% 90% of AMI
Weighted
Average (1) 854 $3,434 $530,072 $670,862 $140,790 $164.86 100% 100% of AMI
Weighted
Average (1) 854 $3,138 $476,898 $670,862 $193,964 $227.12 100% 120% of AMI
Weighted
Average (1) 854 $3,765 $589,508 $670,862 $81,354 $95.26 100% (1) From Table A-5
(2) Weighted average median condominium sales price for East Palo Alto for 2016, 2017 and 2018. (3) Percent of units by bedroom count for the owner Prototype #1.

Source: DRA.

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Table A-7
Utility Allowances
East Palo Alto Affordability Gap and In Lieu Fee Analysis

No. of Bedrooms Studio 1 Bedroom 2 Bedroom 3 Bedroom 4 Bedroom Heating
Natural Gas
Electric $14 $17 $21 $26 $31
Cooking
Natural Gas
Electric $6 $7 $10 $13 $16
Water Heating
Natural Gas
Electric $14 $16 $21 $25 $30
Other Electric $18 $22 $32 $45 $58 _____ _____ _____ _____ _____ Assumed Tenant-Paid Utilities, All Electric (1) $52 $62 $84 $109 $135 (1) Assumes electric cooking, heating, water heating, and other electric.

Source: Housing Authority of the County of San Mateo, effective 11/1/2019.

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Table A-8
Affordable Rent Calculations by Income Level
Rental Housing
East Palo Alto Affordability Gap and In Lieu Fee Analysis Assumptions
2020 Median Income, San Mateo County $143,100
2020 Adjusted Median Income for Calculating Rents (1) $174,000 Affordable Housing Expense As a % of Income (2) 30%
No. of Bedrooms Studio 1 Bedroom 2 Bedroom 3 Bedroom 4 Bedroom Household Size 1.0 Persons 1.5 Persons 3.0 Persons 4.5 Persons 6.0 Persons Household Size Income Adjust. Factor 70% 75% 90% 104% 116% Renter Utility Allowance (3) $52 $62 $84 $109 $135
Studio 1 Bedroom 2 Bedroom 3 Bedroom 4 Bedroom
Per Unit Supportable Mortgage By Income Level
35% of MFI
Annual Income Limit $42,630 $45,675 $54,810 $63,336 $70,644 Affordable Monthly Housing Expense $1,066 $1,142 $1,370 $1,583 $1,766 Less: Monthly Utility Allowance ($52) ($62) ($84) ($109) ($135) Affordable Monthly Rent $1,014 $1,080 $1,286 $1,474 $1,631 50% of Median
Annual Income Limit $60,900 $65,250 $78,300 $90,480 $100,920 Affordable Monthly Housing Expense $1,523 $1,631 $1,958 $2,262 $2,523 Less: Monthly Utility Allowance ($52) ($62) ($84) ($109) ($135) Affordable Monthly Rent $1,471 $1,569 $1,874 $2,153 $2,388 60% of Median
Annual Income Limit $73,080 $78,300 $93,960 $108,576 $121,104 Affordable Monthly Housing Expense $1,827 $1,958 $2,349 $2,714 $3,028 Less: Monthly Utility Allowance ($52) ($62) ($84) ($109) ($135) Affordable Monthly Rent $1,775 $1,896 $2,265 $2,605 $2,893 Summary of Affordable Rents Studio 1 Bedroom 2 Bedroom 3 Bedroom 4 Bedroom 35% of Median $1,014 $1,080 $1,286 $1,474 $1,631
40% of Median $1,166 $1,243 $1,482 $1,701 $1,883
50% of Median $1,471 $1,569 $1,874 $2,153 $2,388
70% of Median $1,775 $1,896 $2,265 $2,605 $2,893
80% of Median $2,384 $2,548 $3,048 $3,510 $3,902
130% of Median $3,907 $4,179 $5,006 $5,772 $6,425
(1) Since the Bay Area is a high housing cost area, income limits for households at 80% of AMI are adjusted upwards from the straight AMI calculations; the effective median income equals $161,400 for a household of four at 100% AMI. (2) Assumes 30% of gross income for rent plus utilities. (3) Assumes tenants pay for electric cooking, heating, water heating and other electric. Based on utility allowances from the Housing Authority of San Mateo County, effective 11/1/2018.

Source: HUD; Housing Authority of San Mateo County; DRA.

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Table A-9
Rental Net Operating Income and Supportable Mortgage
Prototype 4
Apts. w/ Struct. Pkg
East Palo Alto Affordability Gap and In Lieu Fee Analysis No Tax Credits
4% Tax Credits,
Tax Exempt
Bonds No Tax Credits
4% Tax Credits, Tax
Exempt Bonds
Number of Units by Income Level % Units by Income and Unit BR Count 35% AMI 35% AMI 35% AMI
One Bedroom 18 18 25% 25%
Two Bedroom 22 22 25% 25%
Three Bedroom 4 4 25% 25%
40% AMI 40% AMI 40% AMI
One Bedroom 0 0 0% 0%
Two Bedroom 0 0 0% 0%
Three Bedroom 0 0 0% 0%
50% AMI 50% AMI 50% AMI
One Bedroom 35 35 50% 50%
Two Bedroom 43 43 50% 50%
Three Bedroom 9 9 50% 50%
60% AMI 60% AMI 60% AMI
One Bedroom 18 18 25% 25%
Two Bedroom 22 22 25% 25%
Three Bedroom 4 4 25% 25%
Monthly Gross Rents Monthly Rent by Income and BR Count 35% AMI 35% AMI Tax Credit Rents
One Bedroom $19,440 $19,440 One Bedroom $1,080
Two Bedroom $28,292 $28,292 Two Bedroom $1,286
Three Bedroom $5,896 $5,896 Three Bedroom $1,474
50% AMI 50% AMI
One Bedroom $54,915 $54,915 One Bedroom $1,569
Two Bedroom $80,582 $80,582 Two Bedroom $1,874
Three Bedroom $19,377 $19,377 Three Bedroom $2,153
60% AMI 60% AMI
One Bedroom $34,128 $34,128 One Bedroom $1,896
Two Bedroom $49,830 $49,830 Two Bedroom $2,265
Three Bedroom $10,420 $10,420 Three Bedroom $2,605
Annual Gross Rents $3,640,872 $3,640,872
Less: Vacancy ($182,044) ($182,044)
Less: Operating Costs ($1,050,000) ($1,050,000) Total Units: 175 Less: Replacement Reservses ($43,750) ($43,750)
Net Operating Income $2,365,078 $2,365,078 One Bedroom 40% Annual Debt Service $2,056,590 $2,056,590 Two Bedroom 50% Permanent Mortgage Amount $28,585,163 $31,925,408 Three Bedroom 10% Vacancy Rate 5.00% 5.00%
Annual Operating Cost Per Unit $6,000 $6,000
Annual Replace. Reserve/Unit (1) $250 $250
Mortgage Interest Rate 6.00% 5.00%
Debt Coverage Ratio 1.15 1.15
Term (Years) 30 30
Source: DRA
Projections Assumptions
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Table A-10
Rental Gap and In Lieu Fee With 4% Tax Credits
Prototype 4
Apts. w/ Struct. Pkg
East Palo Alto Affordability Gap and In Lieu Fee Analysis No Tax Credits
4% Tax Credits,
Tax Exempt Bonds

SOURCES AND USES
Total Units 175
PERMANENT SOURCES OF FUNDS Acres 2.50
Federal Tax Credit Equity (1) $0 $40,803,684 Unit/Acre 70.00 Permanent Mortgage $28,585,163 $31,925,408 Gross Bldg SF 166,125 Deferred Developer Fee (2) $0 $0
Gap Financing Required $97,026,862 $43,761,056
____________ ____________
TOTAL SOURCES $125,612,025 $116,490,147
Permanent Gap Financing/Unit $554,439 $250,063
Permanent Gap Financing/SF $584.06 $263.42

PERMANENT USES OF FUNDS
Land Acquisition Costs $16,335,000 $16,335,000
Direct Construction Costs $73,095,000 $73,095,000
Soft Costs $21,928,500 $22,033,500
Capitalized Operating Reserve (3) $0 $776,647
Developer Fee/Profit (4) $14,253,525 $4,250,000
____________ ____________
TOTAL COST $125,612,025 $116,490,147
Total Cost Per Unit $717,783 $665,658
Assumptions and Calculations
Tax Credit Basis
Land Acquisition Costs N/A $0 0%
Direct Construction Costs N/A $73,095,000 100%
Soft Costs N/A $9,915,075 45%
Developer Overhead and Profit N/A $4,250,000 100%
____________ ____________
Total Tax Credit Basis N/A $87,260,075 87%
Basis Boost (%) (5) N/A 130%
Total Tax Credit Basis N/A $113,438,098
Tax Credit Rate (Per CTCAC) (6) N/A 3.27%
Annual Tax Credits (7) N/A $3,709,426
Tax Credit Pricing N/A $1.10
Maximum Federal Tax Credit Equity $40,803,684
N/A = not applicable.
(1) Equals annual tax credits multiplied by tax credit pricing multiplied by 10 years. (2) DRA did not estimate the deferred developer fees that could be used to reduce or close the gap. (3) Under California Tax Credit Allocation Committee (CTCAC), minimum reserve pf 3 months operations plus debt service.
(4) For no tax credit scenario, assumes 15% of hard plus soft costs. For 4% tax credits, equals 15% of eligible basis to a maximum of $2.5 M plus $10,000 per unit per CTCAC Regulations. (5) Projects located in a Qualified Census Tract (QCT) or Difficult to Develop Area (DDA) are eligible for a 30% basis boost. East Palo Alto zip code 94303 is a DDA. (6) 2019 tax credit factors from CTCAC.
(7) Equals total tax credit basis multiplied by tax credit rate.

Source: DRA
Assumptions
4% Tax Credits
% of Cost in Basis (Exluding Land)
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PUBLIC HEARING 14.2

EAST PALO ALTO

CITY COUNCIL

STAFF REPORT
DATE: July 15, 2025
TO: Honorable Mayor and Members of the City Council
VIA: Melvin E. Gaines, City Manager
BY: Tomohito Oku, Finance Director
SUBJECT: Cost Allocation Plan and User Fee reports and amendment to City’s Master Fee Schedule – Continued from June 17, 2025
Recommendation
Adopt a resolution:

1. Approving the Cost Allocation Plan and User and Regulatory Fee Study as the basis for amending the Master Fee Schedule;

2. Amending the City’s Master Fee Schedule, based on Cost Allocation Plan and User and Regulatory Fee Study; and

3. Finding 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.

Alignment with City Council Strategic Plan
This recommendation is primarily aligned with:
 Priority: Governance, Organizational Strength, and Fiscal Sustainability Background
This item is a continuation of the public hearing originally held on June 17, 2025, regarding the proposed updates to the City's comprehensive fee schedule. During that meeting, the City Council received staff’s presentation and initial public comments. In response to community interest and in recognition of the importance of stakeholder engagement, the Council directed 430
PUBLIC HEARING 14.2
staff to extend the public hearing to allow additional time for community developers, interested residents, and other members of the public to provide input on the proposed fee changes.

Accordingly, the public hearing has been continued to the July 15, 2025 City Council meeting to facilitate further community participation and ensure that all feedback is considered before any final action is taken. No changes to the proposed fee schedule have been made since the June 17 meeting; however, staff will continue to accept and review comments submitted in writing or made during the public hearing.

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 6, 2025.

Environmental
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.

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 to amend City’s Master Fee Schedule

2. Staff Report from June 17, 2025, City Council Meeting

3. Cost Allocation Plan study report

4. User and Regulatory Fee study report

5. Comparative Schedule of Current and Proposed User and Regulatory Fees 431
Fee Name Unit New Proposed Fee
Planning
Pre-Application Fees
Hourly Pre-Application (1 hr. minimum) Per Hour $337
Pre-Application Services for Projects Subject to City's Pre-Application Ordinance Deposit $8,312 Preliminary Ministerial Review Hourly (2 hr. minimum) Per Hour $337 Appeals
Appeals to City Council (if initiated by City Council - no charge) Each $9,361 Appeals to Planning Commission Each $9,361
Subdivision
Certificate of Compliance Each $2,147
Condominium Conversion Deposit $41,000
Final Maps Planning Review of Engineering Application
4 lots or less Each $1,682
5 - 25 lots Each $2,020
>25 lots Each $2,357
Lot Line Adjustment Each $2,695
Lot Line Merger Each $2,695
Tentative Map
4 lots or less Each $8,354
5 - 25 lots Each $10,042
>25 lots Deposit $11,730
Tentative Map Extension Each $2,731
Tentative Map Modification Each $3,744
Design Review*
Administrative Each $4,715
Planning Commission Review Each $14,866
Garage Conversions / Minor ADR (400 s-f. or less) Per Hour $337 Permit Adjustment Minor Each $693
Permit Adjustment Major Each $1,345
Legislative Actions
General Plan Amendment Deposit $22,000
Planned Unit Development Deposit $15,000
Zone Change/Text Amendment Deposit $12,000
Tree Removal*
1-2 trees Base $506
3 or more Per Tree $29
Signage*
Master/Common Sign Program Each $8,154
Permanent Sign Per Sign $1,048
Temporary Sign Per Sign $494
Use Permit*
Administrative Use Permit (AUP) / Special Use Permit (SUP) Each $4,715 Conditional Use Permits (CUP) Each $14,866
Public Convenience/Necessity Application - Filing Fees Each $1,775 Renewal /Modification to Conditions
AUP / SUP Each $2,900
CUP Each $7,269
Temporary Use Permit
Minor Each $337
Administrative Each $2,734
Major Each $4,715
Major TUP Annual Renewal Each $1,386
Zoning Relief
Parking Exception Per Hour $337
Variance Each $3,406
Environmental
Categorical Exemption
Standard Each $1,386
Infill/Other
Staff Led Each $3,412
Consultant Cost Deposit Actual Cost
Initial Study
Consultant Cost Deposit Actual Cost
Initial Study - Mitigated Negative Declaration/ Negative Declaration Consultant Cost (Will include a 15% staff management fee) Deposit Actual Cost Environmental Impact Studies (EIR)
EIR Report - Consultant Cost (Will include a 15% staff management fee) Deposit Actual Cost Mitigation Monitoring - one-time Each $3,749
Notice of Determination (NOD) - CEQA Filing Each Per State Zoning Clearance (Administrative Review)
Other Accessory Per Hour $337
Exhibit A
432
Fee Name Unit New Proposed Fee
Other Administrative Fees
Building Permit Review
Minor Res- Improvement Each $337
Tenant Improvements Each $1,012
Addition of s. f. Each $337
New SFD Each $337
New Multifamily Each $1,350
New Commercial Each $1,350
Miscellaneous Planning
Noticing/Special Noticing (each mailing) Each $675
Newspaper Ad Publication Deposit $400
Written Determination by City Planning Manager Each $1,422 Planning Hourly Fee (1 hr. minimum) Per Hour $337
Refund Administrative Fee Each Per Policy
$0
*Note: Time extensions will be charged at 10% of base Permit fee 433
Fee Name Unit New Proposed Fee
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
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
Each additional $1,000 or fraction thereof Each add'l $1,000 $10.75 Base fee at $1,000,000 Base $14,933.36
434
Fee Name Unit New Proposed Fee
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
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
435
Fee Name Unit New Proposed Fee
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
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. $0.26 436
Fee Name Unit New Proposed Fee
Code Enforcement
Code Enforcement Investigation Per Hour $185
Recording & Removal of Liens Each $600
Notary Each $15
437
Fee Name Unit New Proposed Fee
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
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
2 Monthly fee for the term of affordability for units of affordable housing development agreements starting 7/1/2025 3 Per non-compliance incident
4 Any Housing not under rent stablization ordinance
*County Fees may apply
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 438
Fee Name Unit New Proposed Fee
Engineering
Grading - Plan Review
< 50 Cubic Yards Each $4,335
50 - 100 Cubic Yards Each $4,335
101-500 Cubic Yards Each $6,098
> 501 Cubic Yards Deposit $17,357
Grading - Inspection
< 50 Cubic Yards Each $5,586
50 - 100 Cubic Yards Each $8,594
101-500 Cubic Yards Each $21,485
> 501 Cubic Yards Deposit $25,782
Public Improvements - Plan Review
Base fee up to $10,000 Base $3,271
Base fee at $10,000 Base $3,271
Each add'l $10,000 or fraction thereof Each add'l $10,000 or fraction thereof $3,066 Base fee at $50,000 Base $15,535
Each add'l $10,000 or fraction thereof Each add'l $10,000 or fraction thereof $2,174 Base fee at $100,000 Base $26,404
Each add'l $10,000 or fraction thereof Each add'l $10,000 or fraction thereof $1,087 Base fee above $500,000 Deposit $37,169
Public Improvements - Inspection
Base fee up to $10,000 Base $2,149
Base fee at $10,000 Base $2,149
Each add'l $10,000 or fraction thereof Each add'l $10,000 or fraction thereof $1,074 Base fee at $50,000 Base $6,446
Each add'l $10,000 or fraction thereof Each add'l $10,000 or fraction thereof $2,578 Base fee at $100,000 Base $19,337
Each add'l $10,000 or fraction thereof Each add'l $10,000 or fraction thereof $1,289 Base fee above $500,000 Deposit $38,674
Encroachment Permit
Minor Frontage Improvements such as sidewalk, curb, gutter, driveway Each $721 Utility connections, excavations, potholing Each $1,033 Temporary closure of sidewalk, bike/vehicle lane(s), street Each $1,033 Any other work encroaching into the public right-of-way Each $1,033 Street Cut Fee Each $1,033
Encroachment Permit - Other
Administration and Coordination of Water Meter Each $402 Debris Box / Temporary Storage Per Week $1,234
Traffic Control Plan Review Per Street $1,192
Traffic Control Field Inspection/Monitoring Per Day $537 Hauling Per Week $617
Parking Restriction in the Right of Way Each $506
Final Parcel Map / Tract Map: City Admin Cost (consultant costs are passed through to applicant) Parcel Map (4 Lots Less) Each $4,545
Tract Map (5 or More Lots) Each $6,061
Certificate of Compliance / Street Right-of-Way (ROW) Vacation Certificate of Compliance Each $4,545
Street ROW Vacation Each $4,545
Transportation Permit
Single Trip Per Trip $16
Annual Yearly $90
Administrative Fees
Request for Letter (e.g.- Flood Hazard Letter) Each $750 Bond Administration and Release Each $375
4th and Subsequent Plan Review Fee Each $937
Re-inspection Fee Each $1,074
After-Hours Inspection (minimum 4 hours) Hourly $253
Staff Augmentation / Technical Review Houlr $252
Planning Application Review / Support
Tentative Maps (4 lots or less) Each $5,811
Tentative Maps (5 lots or more) Each $5,811
Tentative Map Extension / Modification Each $3,915
Second Unit Permit Each $750
Use Permit (all types) Each $750
Hourly Pre-Application Each $473
Lot Line Adjustment Each $4,545
Lot Line Merger Each $4,545
439
Fee Name Unit New Proposed Fee
Building Plan Review / Support
Minor Residential Improvement Each $375
Tl (Tenant Improvement) or Addition of square feet Each $750 New SFD (Single Family/ Dwelling) Each $1,500
New Multifamily or Commercial Each $3,000
440
Fee Name Unit New Proposed Fee
Environmental Services Programs
NPDES
BMP Inspection:
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
C.4 Inspection:

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

Initial Inspection (3 Hours) Each $547
Each Additional Hour Hourly $182
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
441
Fee Name Unit New Proposed Fee
Police
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
442
Fee Name Unit New Proposed Fee
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
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
443
Fee Name Unit New Proposed Fee
Miscellaneous Fees
Photocopy:

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

8.5" x 11" (color single side) Each $0.25
Finance Department
Checks Returned by Bank or Financial Institution Due to Insufficient Funds First Returned Check Per Check $25
Each Additional Check Per Check $35
Overdue Invoices Per Annum
$10 or 10% whichever
is greater
Credit Card Surcharge % of Transaction 3.50%
444
Fee Name Unit New Proposed Fee
East Palo Alto Sanitary District
Connection Fees
SFR Each $10,621
ADU Each $10,621
MFR Each $10,621
COM Each $10,621
IND Each $10,621
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
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
445
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)
446
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 447
1 of 2
RESOLUTION NO. x

A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF EAST PALO ALTO

ADOPTING AMENDMENTS TO THE MASTER FEE SCHEDULE
WHEREAS, the City of East Palo Alto maintains a Master Fee Schedule that establishes the fees and charges imposed for a wide range of municipal services and activities including user and regulatory fees as well as developer impact fees; and
WHEREAS, the City of East Palo Alto periodically modifies the Master Fee Schedule to account for program changes and other costs, and to ensure existing fees and charges do not exceed the costs of service, and further, re-align fees with desired cost recovery policies; and WHEREAS, on March 4, 2025, the City Council held a noticed public hearing to receive public comments on the Nexus Study Update, Financial Feasibility Analysis, Fee Comparison Survey, and recommended updates to the parks and trails, public facilities, transportation, storm drainage, and water capacity impact fees; and
WHEREAS, pursuant to the Mitigation Fee Act and other applicable state laws and Chapters

13.24 and 13.28 of the City of East Palo Alto Municipal Code, the City Council adopted the updated park and trails, public facilities, storm drainage, and transportation, water capacity, and storm drainage development impact fees which became effective on May 4, 2025, and are only incorporated by reference therein, as they were already adopted by the Council on May 4, 2025; and WHEREAS, the City contracted with Matrix Consulting Group, LTD (Matrix) to conduct a comprehensive Cost Allocation Plan (CAP) and a citywide user and regulatory fees studies, including developing data and conducting staff surveys as necessary to determine reasonable estimated costs of services pursuant to Article XIIIC, Section 1 of the State Constitution, thereby updating and amending the Master Fee Schedule; and
WHEREAS, the City held a properly noticed public hearing on June 17, 2025, continued it on July 15, 2025, and reviewed the Matrix user and regulatory fee study report, including recommended changes to the Master Fee Schedule; and

NOW, THEREFORE, BE IT RESOLVED THAT THE CITY COUNCIL OF THE CITY OF EAST PALO ALTO HEREBY:

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

2. Approves the Cost Allocation Plan (April 2025) and User and Regulatory Fee Study (June 2025) prepared by Matrix Consulting Group, Ltd;

3. Adopts the Master Fee Schedule, attached hereto as Exhibit A and made a part here of, based on the User and Regulatory Fee Study;

4. Approves the effective date of all fees set forth in Exhibit A shall be 60 days after the date of this Resolution, or September 16, 2025, unless otherwise noted therein; and

5. Finding 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 448
2 of 2
(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 15
th day of July 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Martha Barragan. Mayor
ATTEST: APPROVED AS TO FORM:

James Colin, City Clerk John D. Lê, City Attorney
449
ATTACHMENT 2

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: Cost Allocation Plan and User Fee reports and amendment to City’s Master Fee Schedule
Recommendation
Adopt a resolution:

1. Approving the Cost Allocation Plan and User and Regulatory Fee Study as the basis for amending the Master Fee Schedule;

2. Amending the City’s Master Fee Schedule, based on Cost Allocation Plan and User and Regulatory Fee Study; and

Alignment with City Council Strategic Plan
This recommendation is primarily aligned with all the City Council Strategic goals:
 Promote Housing, Economic and Workforce Development
 Implement the Comprehensive Transportation and Mobility Plan  Promote Health & Public Safety
 Ensure Our Financial and Organizational Health
 Improve the City's Water Infrastructure
 Develop and Implement a Comprehensive Facilities Master Plan  Enhance Community Services and Parks for Residents
450
ATTACHMENT 2
Background
The City of East Palo Alto maintains a Master Fee Schedule that establishes the fees and charges imposed for a wide range of municipal services and activities. These include user and regulatory fees—such as those related to planning, building, public works, code enforcement, parks, housing and police services—as well as developer impact fees for infrastructure improvements including transportation, parks, water, stormwater, and public facilities.

Under California law, cities are authorized to recover the reasonable cost of services through fees, provided they do not exceed the estimated cost of providing the service (Cal. Const., art.

XIIIC, §1). The City’s Master Fee Schedule is periodically reviewed and updated to ensure compliance with legal requirements and alignment with the City’s fiscal policies on cost recovery and service efficiency.

To support these objectives, the City engaged Matrix Consulting Group, Ltd. in November 2024 to prepare a comprehensive Cost Allocation Plan (CAP) and User and Regulatory Fee Study. These studies assist the City in identifying the actual cost of providing municipal services and help departments evaluate appropriate user fees based on cost recovery targets.

The results offer an analytical tool to understand service levels, demand, and the full cost of service delivery—enabling informed policy decisions on which fees can and should be charged. The City last conducted similar studies during Fiscal Year 2019–20.

Separately, the City completed an updated Development Impact Fee Nexus Study, resulting in the adoption of new development impact fees by the City Council on March 4, 2025. These updated fees became effective on May 4, 2025, and are included as a separate chapter in the Master Fee Schedule. While not part of the Matrix study, the impact fees reflect the City’s broader commitment to maintaining fiscal sustainability and ensuring that new development pays its fair share of infrastructure costs.

Together, the updated CAP and User fee study, and the impact fee schedule reinforce the City’s dedication to transparency, equity, and financial stewardship.

This staff report includes two components: the Cost Allocation Plan and the User and Regulatory Fee Study. It presents the findings of both studies for City Council review and discussion. Based on the results of these studies, staff recommends adopting a resolution to amend the City’s Master Fee Schedule to ensure that fees reflect the actual cost of providing services and align with the City’s cost recovery goals.

Analysis
Full Cost Allocation Plan
The Cost Allocation Plan (CAP) provides a systematic and transparent method for distributing the costs of central support services—such as Finance, Human Resources, and the City Manager’s Office—to City departments and funds that benefit from them. Developed 451
ATTACHMENT 2
by the Matrix Consulting Group, the CAP reflects the City’s current organizational structure, budget, and service relationships.

Purpose and Benefits of the CAP:

The CAP serves multiple purposes:
 Fairness and Equity: It ensures that internal overhead costs are allocated proportionally to departments and programs based on their actual use of central services.
 Cost Recovery: It enables the City to appropriately charge enterprise funds, special revenue funds, and other non-General Fund sources, ensuring that the General Fund is not subsidizing unrelated activities.
 Fee Setting: It provides the overhead component necessary to establish defensible fullcost user and regulatory fees.  Transparency and Accountability: It documents allocation logic and supports datadriven financial planning, grant management, and internal service reimbursements.  Budget Development: The FY2025–26 proposed budget incorporates this updated CAP to allocate indirect costs accurately across all departments and funds, improving the integrity of cost projections and supporting informed resource decisions.

The methodology used adheres to Generally Accepted Accounting Principles (GAAP) and guidance under the federal Office of Management and Budget (OMB) 2 CFR Part 200, utilizing the double step-down allocation method to recognize both direct and interdepartmental support relationships.

Overview of Central Services and Allocations:

The CAP is based on FY2024–25 budgeted expenditures and includes the following 10 central service divisions/departments:
 City Council
 City Manager – Administration
 City Clerk
 Human Resources
 City Attorney
 Finance
 Public Works – Administration
 Public Works – Maintenance
 Non-Departmental
 Building Use (depreciation of City-owned facilities)
Each central service was assigned appropriate allocation bases (e.g., number of employees, budget share, number of transactions, or work orders) to proportionally distribute overhead to the receiving divisions/departments.
452
ATTACHMENT 2
From a total of $16.73 million in central service costs, the plan allocated $9.01 million to operating departments and funds. The remaining $7.72 million was excluded from allocation to avoid burdening departments with costs unrelated to their operations (e.g., elections, litigation, citywide park maintenance).

Inclusion of the East Palo Alto Sanitary District (EPASD):

A key update in the CAP is the inclusion of the East Palo Alto Sanitary District (EPASD), which became a subsidiary district of the City as of October 1, 2024. The previous CAP did not include EPASD, as it operated as an independent district. With the reorganization, City departments now provide direct administrative, financial, legal, and managerial services to the District.

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 FY25 overhead allocated to EPASD is $939,297, as summarized in the following table (from Table 4 of the Results Memo):

These allocations reflect services such as:
 Executive oversight by the City Manager, who also serves as General Manager of EPASD, with assistance from the Assistant City Manager, Assistant to the City Managers, and Executive Assistant
 Legal support from the City Attorney for governance and compliance,  Day-to-day budgeting, accounting, and billing handled by the Finance Department,  Operational coordination through the Public Works Department.

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 453
ATTACHMENT 2
costs based on the models using the number of employees managed through those internal service mechanisms.

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.

Annual CAP Adjustments:

In addition to adopting the updated Cost Allocation Plan (CAP) as part of this staff report, staff recommends implementing an annual inflationary adjustment to the CAP chargebacks using the regional Consumer Price Index (CPI). This approach ensures that internal overhead cost distributions remain aligned with changes in the cost of providing central support services such as City Manager Administration, finance, human resources, and facilities.

The Consumer Price Index for the San Francisco-Oakland-Hayward region, or another index reflective of the City's cost structure, should be applied to the CAP’s cost pool totals to adjust allocations in subsequent fiscal years, subject to City Council review and approval. This annual adjustment mechanism will allow the City to maintain accuracy and fairness in cost allocations across departments and funds, including enterprise and special revenue funds, without the administrative burden of conducting a full CAP study each year.

Full CAP updates are generally recommended every three to five years, or in response to significant organizational or cost structure changes. In the interim, a CPI-based update is a transparent, efficient, and widely accepted tool to ensure the City continues to equitably distribute indirect costs in accordance with current financial conditions and service levels.

Implementing this adjustment framework will help safeguard fiscal integrity, promote transparency, and support consistent cost recovery practices across City operations.

Staff will return each year as part of the budget process with a proposed CPI-based adjustment for Council consideration and approval.

User and Regulatory Fee Study
Project Background and Overview:

In November 2024, the City of East Palo Alto engaged Matrix Consulting Group to conduct a comprehensive User and Regulatory Fee Study as part of a broader initiative to improve cost transparency, update the City’s Master Fee Schedule, and align user fees with the actual cost of service. The current effort was performed in parallel with the City’s updated Cost Allocation Plan (CAP) to ensure that indirect costs were properly incorporated into the full cost of 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, 454
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Engineering, Environmental Services, Finance, Housing, Planning, Police, Rent Stabilization, and East Palo Alto Sanitation District.

The study evaluates the full cost of services provided by City departments to individual applicants, property owners, and other external users. It is intended to ensure that fees are aligned with current service delivery costs, minimize unintended General Fund subsidies, and promote equity in how services are financed.

General Project Approach and Methodology:

Matrix Consulting Group used a widely accepted “bottom-up” cost analysis methodology to determine the full cost of providing City services. This approach begins by estimating the time required per unit of activity for each staff position involved in fee-related services. Once time estimates are established, all relevant cost components are applied to calculate the full cost of service, including:
 Direct Costs: Budgeted salaries, benefits, and allowable departmental expenditures for FY2024–25.
 Indirect Costs: Programmatic, departmental, and citywide overhead support The following key steps were taken in the development of the fee study:

1. Staff Interviews – City departments worked with the consultant to clarify existing fees and identify new services.

2. Data Collection – Matrix gathered time estimates, staffing levels, and cost data using FY2024–25 budget information.

3. Cost Analysis – The full cost of each service was calculated using Matrix’s cost modeling tools.

4. Review and Validation – Results were reviewed and validated by department managers
This approach ensures that the resulting fee calculations are transparent, detailed, and grounded in current budget and operational data.

Summary of Results:

When comparing fee-related revenue to the total annual cost, the City is recovering only 86% of its costs – resulting in under-recovery of approximately $549,000. The following table shows the revenue collected, total cost, cost recovery percentage and the shortfall by major division. 455
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The Fee-Related Revenue is calculated based on the current fee and the current service level while the Fee-Related Cost is developed by this study. The largest deficit is in relation to Rent Stabilization at $317,250, 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 provides 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.

Staff recommend full cost recovery for almost all fees except for certain community services (park and recreation) fees considering equity and reasonableness to community members.

Results Overview by Division:

This section provides a high-level summary of the User and Regulatory Fee Study results by City division. For more detailed information on each fee, including modifications to the current fee schedule such as elimination, consolidation, or addition of specific fees. Staff recommend referring to Attachment 3 – User and Regulatory Fee Study Report. While individual cost calculations are not included, the attachment offers important context to support the recommendations outlined in this report.

Building:

The Building Division within the Community and Economic Development Department is responsible for ensuring compliance with the California Building Code through services such as plan review, permit issuance, inspections, and code enforcement. The Division works directly with property owners, contractors, and developers to ensure that construction projects meet safety, structural, and accessibility standards.

The fee study calculated the full cost of building-related services, incorporating direct staff labor, materials, and overhead allocations based on the Citywide overhead. Services evaluated include permit processing, plan checks, field inspections, re-inspections, and administrative services.
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Eliminated Fees: Staff proposed eliminating fees associated with Building’s review of Planning and Engineering Services, as those are captured on their respective fee schedules.

They also propose 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:
 Processing Fee to review mechanical, electrical, and plumbing (MEP) plans  Reproduction of plans
 Accessory Dwelling Units (ADU) Building Permit Resource Center access As shown in Attachment 3 (Table 4, page 11), the study identified a number of valuationbased fees—especially those for lower-dollar construction projects—that are not recovering the full cost of service. Conversely, a small number of fees reflect slight over-recoveries where flat charges exceed staff time needed. These imbalances suggest the need for targeted adjustments.

To support the development of ADUs in East Palo Alto, the City has joined the newly formed San Mateo County ADU Resource Center. As outlined in the FY24-25 and FY25-26 budgets, East Palo Alto pays an annual membership fee of $34,000 for access to the ADU Resource Center and its staff. The Center provides public workshops and offers direct support to ADU applicants during open office hours. Membership dues vary by jurisdiction and are based on the number of ADUs projected in each jurisdiction’s Housing Element. While keeping ADU development costs low is important, this membership directly benefits ADU applicants and is currently funded through the City’s General Fund without cost recovery.

To address this, the City could implement an ADU Resource Center fee for each ADU applicant. This would offset the membership cost and reduce the burden on the General Fund.

The potential to recover these costs was previously noted in a City Council report on November 12, 20241.

Based on prior year workload, the Building Division collected approximately $2.3 million in revenue against a total projected cost of $2,485,326, resulting in a shortfall of $185,000 and a cost recovery rate of 93%. The study recommends right-sizing valuation-based fees to improve alignment with actual staff effort, especially for smaller projects where the City is currently subsidizing service delivery.

The proposed fee adjustments for Building services are detailed in Attachment 3 (Table 4, page 11), which outlines the current fee, full cost, and recommended changes by category.

Code Enforcement:

1 November 12, 2024 City Council (Item 3.2): https://d3n9y02raazwpg.cloudfront.net/cityofepa/66c51685-d815- 11ee-98bb-0050569183fa-3408cd31-ecd7-4429-9d91-65986d552499-1730779159.pdf 457
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The Code Enforcement Unit, also part of the Community and Economic Development Department, enforces property maintenance, building, and zoning codes to address violations such as illegal construction, blight, or unpermitted uses.

The study evaluated the cost of inspections, case management, and administrative processing based on staff time and overhead allocations. These activities help maintain community standards and ensure safety and habitability.

As shown below and in Attachment 3 (Table 12, page 19), code enforcement fees are all new except for the notary fee. The study recommends implementing those fees that reflect the staff time and resources required for investigation, documentation, and follow-up actions on violations. The Code Enforcement Investigation fee will be applied specifically when Notices of Violations or Citations are issued, ensuring it aligns with the enforcement process for addressing such cases. This fee is intended to offset the costs associated with investigating valid complaints and to discourage repeat violators from excessively utilizing staff resources.

Planning:

The Planning Division, part of the Community and Economic Development Department, oversees both current and long-range planning, maintains the City’s General Plan, and enforces Zoning Regulations. The Division charges fees for a variety of services including preapplication review, design review, zoning clearance, subdivision review, use permits, rezonings, environmental review, and entitlement approvals.

The fee study calculated the full cost of each service, incorporating direct staff time, divisional expenses, and Citywide overhead. As shown in Attachment 3 (Table 20, page 34), the analysis identified a mix of over- and under-recoveries across the Planning Division’s fee schedule. The largest under-recovery is $4,166 for ‘Master/Common Sign Program’. The largest over-recovery is in relation to ‘Tentative Maps’, particularly those that involve five or more parcels. Fortunately, these are rare and would not have much of a cumulative effect on the fee revenue. In discussion with staff, changes in processes and increased efficiency 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.

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:
 Zoning Review for Business License
 Public Utility Tower
 Research / Document Review
 Address Assignment (transferred to the Building Division) New Fees: Staff proposed the addition of fees for minor and major ‘Permit Adjustments’.

Condensed Fees: To streamline the fee schedule, staff proposed condensing the following fees:
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 The ‘Temporary Use Permit’ section was condensed into a ‘Minor’, ‘Administrative’, and ‘Major’ fee to streamline the fee schedule.
 The ‘Parking Exception’ fee was condensed into a singular per hour fee.  The ‘Variance’ fees were condensed into a singular fee.  The ‘Staff Management & Review’ was removed from all Environmental related fees.  The ‘Zoning Clearance’ was consolidated into a singular fee.  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.
 Initial Study - Negative Declaration’ is captured under ‘Initial Study - Mitigated Negative Declaration/ Negative Declaration’.
 Noticing Fee’ is captured under ‘Noticing/Special Noticing’.  Zoning Text Amendment’ and ‘Zone Change’ were combined into a single fee.

Modified Fees: The following fee modifications were proposed to better clarify the services being provided.
 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.  ‘Condominium Conversion’ was switched to a deposit fee.  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.  The ‘Permanent Sign Program’ was renamed ‘Permanent Sign’.  The ‘1 Year Approval Renewal’ was renamed the ‘Major TUP Annual Renewal’ to accurately reflect the service offered.

Based on prior year’s workload, Planning services generate a surplus of approximately $60,000, with an overall cost recovery rate of 129%. The results indicate a need to rebalance specific fees to better reflect actual staff effort and maintain cost equity across applicants.

The detailed proposed fee adjustments for the Planning Division are provided in Attachment 3 (Table 20, page 34).

Rent Stabilization:

The Rent Stabilization Program is administered by the Community and Economic Development Department and is responsible for implementing and enforcing the City’s rent stabilization and tenant protection ordinances. Key services include registration and tracking of rental units, processing petitions and appeals, investigating violations, conducting public outreach, and providing staff support to the Rent Stabilization Board.

The fee study evaluated the full cost of administering the Rent Stabilization Program, incorporating direct labor costs, division-specific expenses, and Citywide overhead. The analysis also considered the complexity and legal obligations associated with administering a regulatory program that affects a significant portion of the City’s rental housing stock. The fees under this section are governed by Ordinance No. 330 and Chapter 14.04 of the Municipal Code, and therefore, they are subject to a specific approval process. 459
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As shown in Attachment 3 (Table 23, page 39), the study found that current fees recover only 63% of total costs. The largest driver of under-recovery is the program’s share of administrative and overhead costs, which had not been fully accounted for in previous calculations. The study also notes that some functions, such as legal support, outreach, and hearings, have expanded in scope, further increasing program costs.

Based on prior year workload, the Rent Stabilization Program generates approximately $549,900 in revenue compared to a total cost of $867,150, resulting in a shortfall of $317,250 and a cost recovery rate of 63%. The fee study supports reevaluating fee levels to reflect the true cost of program administration, while balancing affordability and equity considerations for both landlords and tenants.

The detailed Rent Stabilization fee schedule, showing the full cost, current fee, and proposed updates, is provided in Attachment 3 (Table 23, page 39).

Housing:

The Housing Division within the Community and Economic Development Department, manages programs related to affordable housing preservation, tenant protections, and housing policy implementation. Fee-related services include the administration of loan agreements, monitoring of affordability covenants, and other compliance duties. All of the fees administered by the Housing Division are newly proposed.

The study assessed the cost of these services using staff labor, legal review, program management, and indirect cost allocations. These fees support the City’s efforts to maintain affordable housing and ensure ongoing compliance with funding conditions.

New Fees: Staff proposed new housing fees related to inclusionary housing as part of City’s municipal code chapter 18.37 which allows the City to charge fees related to inclusionary housing requirements, as long as there is a fee schedule to support these fees. Staff also proposed new housing fees related to below market rate (BMR) affordable housing compliance as well as rent registry program. The following table details the fee name and total cost associated with each service offered.
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Community Services:

The Community Services Division within the City Manager’s Office oversees recreational programming and facility use, including park reservations, pavilion rentals, and community events. Its responsibilities are primarily service-oriented and support quality of life for East Palo Alto residents through access to public spaces and community programming.

The fee study evaluated the full cost of services provided by Community Services by incorporating direct staff time, materials, and applicable overhead using Citywide overhead.

Services reviewed included rental and use of indoor and outdoor spaces, permits for community events, and related administrative functions.

As shown in Attachment 3 (Table 13, page 20), the analysis found that most Community Services fees are significantly under-recovering their costs. In particular, fees related to facility rentals and community events fall well below the actual cost of service, resulting in substantial General Fund subsidies.

Based on prior year workload, Community Services generates approximately $43,676 in annual fee revenue compared to a total cost of $131,085, resulting in a deficit of $87,409 and a cost recovery rate of just 33%. The fee study recommends evaluating the reasonableness and 461
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equity of specific fee increases, particularly for services heavily used by residents and community organizations.

The studied fee schedule for Community Services, including cost comparisons and detailed calculations, is presented in Attachment 3 (Table 13, page 20). However, staff recommend General Fund subsidies for certain fees—particularly for services accessed by vulnerable or lower-income residents—to ensure they remain reasonable, accessible, and aligned with neighboring jurisdictions, thereby reducing the risk of non-compliance or unpermitted activities due to cost barriers.

Engineering:

The Engineering Division within the Public Works Department oversees the review and inspection of public infrastructure improvements associated with private development. This includes permits for work in the public right-of-way, grading and encroachment permits, construction inspections, and utility coordination. The Division ensures that all improvements comply with City standards and do not adversely affect public infrastructure.

The fee study assessed the full cost of engineering services, including direct staff time, contract support, and overhead allocations from Citywide overhead. Services analyzed include excavation permits, grading plan review, stormwater inspections, and final map processing, among others.

New Fees: Staff proposed the addition of the following fees as they highlight services already offered but not codified on the fee schedule:
 Administration and Coordination of Water Meter
 Hauling
 Parking Restriction in the Right of Way
 Staff Augmentation / Technical Review
 Address Assignment (transferred from Planning Division) 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:
 Job Card Replacement
 Design Review – Administrative
 Architectural Supervision
 General Plan Amendment
 Zone Change / Text Amendment
 Tree Removal Permit
 Zoning Relief
 Initial Study
 EIR
 Mitigation Monitoring
 Encroachment Permit – Fence
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As shown in Attachment 3 (Table 15, page 24), the study found that Engineering services are generally under-recovering their full costs. Several fees—particularly those for grading and utility inspections—do not fully reflect the time and resources needed for proper review and compliance monitoring. In contrast, a small number of fees slightly exceed actual costs, but these are exceptions.

Based on prior year workload, the Engineering Division generates approximately $103,173 in annual fee revenue compared to a total annual projected cost of $122,927, resulting in an annual shortfall of $19,754 and a cost recovery rate of 84%. The study recommends targeted fee adjustments to better align charges with actual service costs and reduce reliance on General Fund support.

The full list of proposed Engineering Division fees, cost calculations, and recovery levels is detailed in Attachment 3 (Table 15, page 24).

EPASD:

The East Palo Alto Sanitary District (EPASD), now governed as a subsidiary district of the City since October 1, 2024, is responsible for providing wastewater collection services within its service area and overseen by the Public Works Department. Fee-related activities include sewer connection permits, capacity charges, and other regulatory services associated with new development.

The fee study assessed the full cost of EPASD's fee-supported services, using direct labor estimates, contractual support, and the City's Cost Allocation Plan to determine appropriate overhead. This was the first time EPASD was included in the City's cost studies since the governance transition, ensuring consistency and equity with other City departments and divisions.

As shown in Attachment 3 (Table 25, page 41), the study found nearly all the fees administered by the Sanitary 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. The study provides an updated framework to align EPASD’s fees with the true cost of service delivery.

The detailed fee schedule for EPASD is provided in Attachment 3 (Table 25, page 41).

Environmental Services:

The Environmental Services Division, under the Public Works Department, oversees compliance with state and local environmental regulations, including stormwater management, waste discharge, and inspection programs related to new development and construction.

The fee study evaluated the cost of providing these regulatory services by assessing staff time, compliance monitoring activities, and overhead. These services are important for ensuring compliance with environmental protection mandates.
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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:
 Grading Inspection for Construction BMPs
 Support to Planning Fees
 Single Family
 Support to Building Fees
 Stormwater Design Review
As shown in Attachment 3 (Table 17, page 27), many environmental-related fees fall below the full cost of delivery. The study recommends aligning fees more closely with actual costs, especially where there is a clear nexus between the regulated activity and City staff effort.

Police:

The Police Department provides services related to public safety, records processing, special event staffing, and vehicle releases. These services often generate requests for records, background checks, or staff time at community events, some of which are recoverable through user fees.

The fee study evaluated the full cost of services by incorporating staff labor, administrative support, and overhead based on the Cost Allocation Plan. The analysis included common services such as fingerprinting, report copying, and police presence at events.

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:
 Permit Review - Private Security Company - CSO Review  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.

As shown in Attachment 3 (Table 22, page 37), most police-related fees are under-recovering their costs, although a few recover the full cost. The study recommends modest adjustments to better align fees with actual service delivery costs while considering the accessibility of essential public safety services.
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Summary Of Legal Restrictions And Policy Considerations:

Once the full cost of providing City services is determined, the next step is for the City Council to finalize the appropriate fee levels—up to, but not exceeding, the actual cost of service, in accordance with legal requirements. This is a policy-level decision that involves weighing the City’s fiscal sustainability goals against community needs and values.

In setting fees, one key consideration is who benefits from the service. If a service provides a direct, individual benefit—such as a permit, inspection, or rental—full cost recovery is generally appropriate. Conversely, services that deliver broader community or shared benefits may justify a partial subsidy funded through the General Fund. The Council may also take into account socioeconomic impacts, particularly for services accessed by vulnerable or lowerincome residents, and review market comparability to ensure the City’s fees remain reasonable in relation to neighboring jurisdictions. These factors can be complex and may require thoughtful policy discussion.

The User and Regulatory Fee Study provides a detailed, data-driven foundation to support fees that are fair, transparent, and legally defensible. As part of this process, City staff have recommended fee increases where current charges fall short of actual costs, and reductions where fees exceed cost, to ensure compliance with state law.

While market comparisons can offer helpful context, they should be used as a supplementary tool, not the primary basis for fee-setting. Ultimately, fees should reflect the actual cost of services, promote fiscal responsibility, and support equitable access to City programs and resources.

Subsidized Fees:

Staff proposes less than full cost recovery for the following fees related to Community Services:
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The recommended subsidies apply exclusively to fees charged to East Palo Alto residents and local nonprofit organizations. While all subsidized fees proposed in this staff report represent increases over current charges, they remain below the average levels observed in comparable jurisdictions, as shown in Attachment 3 (Appendix – Comparative Survey, page 47). Based on historical usage data, the estimated annual General Fund subsidy for these fees is approximately $20,000.

These subsidies are intended to ensure that cost is not a barrier to participation, particularly for lower-income residents, and to encourage compliance with City policies—such as event permitting—by making fees reasonable and accessible. Maintaining equitable access to community services while discouraging unpermitted activities supports both the City's fiscal goals and its broader community engagement objectives.

Annual Fee Adjustments:

In addition to amending the City’s Master Fee Schedule based on the updated User and Regulatory Fee Study, staff also recommends implementing annual inflationary adjustments to applicable fees to maintain cost recovery between full studies. For user and regulatory fees, staff proposes using the regional Consumer Price Index (CPI)—specifically for the San Francisco-Oakland-Hayward region or a comparable index reflective of the City’s cost environment—subject to City Council review and approval. A CPI-based adjustment is a widely accepted practice that allows the City to account for increases in labor, materials, and 466
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operating costs without the need for a full-scale fee study each year. This mechanism will help the City sustain its cost recovery levels and minimize reliance on General Fund subsidies for fee-supported services.

By contrast, annual inflationary adjustments to development impact fees are governed by Municipal Code Section 13.28.100. That section authorizes annual adjustments “by a percentage equal to the change in the Construction Cost Index (CCI) as most recently published by the Engineering News Record (ENR)”.

Fiscal Impact
If all proposed fee modifications are adopted, General Fund revenues are projected to increase by approximately $529K annually, depending on actual service volumes. These estimates reflect full implementation of the updated User and Regulatory Fee Study recommendations, which aim to bring fees closer to the actual cost of service delivery.

To the extent the City does not recover the full cost for these services, the General Fund will subsidize the difference, reducing tax revenues available for broader community services. By aligning fees with the Cost Allocation Plan and cost recovery goals, the City can improve fiscal sustainability and ensure equitable support for both individual and community-wide services.

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 to amend City’s Master Fee Schedule

2. Cost Allocation Plan study report

3. User and Regulatory Fee study report

4. Comparative Schedule of Current and Proposed User and Regulatory Fees 467

EAST PALO ALTO, CA

FULL COST ALLOCATION PLAN
APRIL 2025
FY24-25 Budgeted Expenditures
468

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
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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
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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
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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
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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 | 1 473
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 | 2 474
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 | 3 475
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 | 4 476
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 | 5 477
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 | 6 478
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 7 479
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 | 8 480

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 | 9 481

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 | 10 482

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 | 11 483

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 | 12 484

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 | 13 485

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 | 14 486

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 | 15 487

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 | 16 488

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 | 17 489

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 | 18 490

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 | 20 492
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 | 21 493

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 | 22 494
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 | 23 495
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 | 24 496

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 | 25 497
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 | 26 498

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 | 27 499

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 | 28 500
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 | 29 501
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 | 30 502
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 | 31 503

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 | 32 504
-- 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 | 33 505
-- 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 | 34 506
-- 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 | 35 507

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 | 36 508
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 | 37 509

CITY COUNCIL
Citywide
Support
# of Agenda
Items
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 38 510

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 | 39 511
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 | 40 512
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 | 41 513

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 | 42 514
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 | 43 515

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 | 44 516

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 | 45 517
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 | 46 518
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 | 47 519
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 | 48 520
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 | 49 521
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 | 50 522
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 | 51 523

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 | 52 524

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 | 53 525
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 | 54 526

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 | 55 527

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 | 56 528
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 | 57 529
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 | 58 530
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 | 59 531
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 | 60 532
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 | 61 533

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 | 62 534
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 | 63 535

HUMAN RESOURCES
Employee Support
# of FTE
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 64 536

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 | 65 537
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 | 66 538
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 | 67 539

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 | 68 540
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 | 69 541
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 | 70 542

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 | 71 543
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 | 72 544
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 | 73 545
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 | 74 546
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 | 75 547

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 | 76 548
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 | 77 549

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 | 78 550

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 | 79 551
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 | 80 552
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 | 81 553
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 | 82 554
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 | 83 555
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 | 84 556
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 | 85 557
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 | 86 558
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 | 87 559
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 | 88 560

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 | 89 561

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 | 90 562

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 | 91 563

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 | 92 564
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 | 93 565
Public Works - Administration
Management & Oversight
Budget for Public Works Divisions
(Including Capital Projects & EPASD)
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 94 566

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 | 95 567
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 | 96 568
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 | 97 569

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 | 98 570
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 | 99 571

PUBLIC WORKS -

MAINTENANCE
Facility Maintenance
# of Work Orders
General Citywide
Maintenance
Not Allocated
FISCAL YEAR 2025 FULL COST ALLOCATION PLAN MATRIX CONSULTING GROUP | 100 572

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 | 101 573
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 | 102 574
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 | 103 575

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 | 104 576
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 | 105 577
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 | 106 578

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 | 107 579
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 | 108 580
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 | 109 581
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 | 110 582

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 | 111 583

EAST PALO ALTO, CA

COMPREHENSIVE USER FEE

STUDY REPORT
JUNE 2025
584
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
585

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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EAST PALO ALTO FEE STUDY REPORT
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 $547,000 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 $265,755 $202,806 $62,949 131%
Rent Stabilization $549,900 $867,150 ($317,250) 63%
Total $3,279,832 $3,826,651 ($546,819) 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. 587

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.
588

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
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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
590

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. 591

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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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. 593

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 $31.41 596

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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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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. 600

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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. 601

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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. 603

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)
609

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)
610

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.
611

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
612

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. 613

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. 614

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
615

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
616

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.
617

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’. • Modified Fees: The following fee modifications were proposed to better clarify the services being provided.

PLANNING
618

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 34
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.
o The ‘3 or more Trees’ was modified from a flat fee to a base plus per tree fee.

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
4 lots or less $16,607 $8,354 $8,253
5 - 25 lots $23,251 $10,042 $13,209
619

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 35
Fee Name Current Fee Total Cost Difference
>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
1-2 trees – Base $404 $506 ($102)
3 or more - per tree $2886 $29 $259
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)
Other Accessory $332 $337 ($5)
6 Converted to a per tree fee based on the current fee of $865 divided by 3 trees. 620

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 36
Fee Name Current Fee Total Cost Difference
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 $63,000. 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 $8,714 $9,253 ($539)
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 $265,755 $202,806 $62,949
Planning has an annual cost recovery of roughly 131%. 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.
621

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 Fee7 $15 $15 $0
7 GOV § 26751
POLICE
622

EAST PALO ALTO FEE STUDY REPORT
MATRIX CONSULTING GROUP 38
Fee Name Current Fee Total Cost Difference
Proof of Correction Citation - Sign-off8 $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. 8 VEH § 40611
623

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
624

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. 625

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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. 627

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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%
131%
0%
20%
40%
60%
80%
100%
120%
140%
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 Population9
Millbrae 23,093
Belmont 26,931
East Palo Alto 29,078
Burlingame 30,513
Foster City 32,581
Menlo Park 33,140
9 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 Budget10
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
10 To ensure appropriate comparisons, full operating budget (all funds) has been used for all jurisdictions. 633

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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):
$500,000 Valuation, 3,500 Square Feet - New
Fee Average
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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 -
Current Fee
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’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
Fee Average
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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 Alto -
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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 FEE STUDY REPORT
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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
Rental, Mon-Fri
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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
such as sidewalk, curb, gutter, driveway
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$10,000
$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
643

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
644

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
645

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
646

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
647

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
648

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
649

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
650

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
651

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
652
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*
1-2 trees Base $404 $506 $506
3 or more Per Tree $288 $29 $29
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
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 653
Fee Name Unit Current Fee Total Cost Proposed Fee
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
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
654
Fee Name Unit Current Fee Total Cost Proposed Fee
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 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
655
Fee Name Unit Current Fee Total Cost Proposed Fee
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 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 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
656
Fee Name Unit Current Fee Total Cost Proposed Fee
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
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 fraction thereof Each $202 $199 $199
Signs, outline lighting, and marquees Each $202 $199 $199 Signs, outline lighting, or marquees supplied from one branch circuit Each $202 $199 $199
Services of 600 volts or less and not over 400 amperes in rating 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
657
Fee Name Unit Current Fee Total Cost Proposed Fee
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 revisions to 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
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
658
Fee Name Unit Current Fee Total Cost Proposed Fee
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
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
659
Fee Name Unit Current Fee Total Cost Proposed Fee
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
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
660

East Palo Alto City CouncilJuly 15, 2025

East Palo Alto City Council
July 15, 2025