Foster City City Council
April 10, 2023

CITY OF FOSTER CITY/
ESTERO MUNICIPAL IMPROVEMENT DISTRICT
FOSTER CITY COUNCIL CHAMBERS
620 FOSTER CITY BOULEVARD
FOSTER CITY, CALIFORNIA
MEMBERS OF THE PUBLIC THAT WISH TO ATTEND AND/OR PARTICIPATE IN A MEETING MAY DO SO IN PERSON OR BY JOINING THE ZOOM MEETING  https://fostercity­ org.zoom.us/j/82250104322 PUBLIC COMMENTS WILL BE ACCEPTED BOTH IN PERSON AND VIA ZOOM MEETING. ANY EMAILS SENT TO [email protected] WILL BE PROVIDED TO THE CITY COUNCIL PRIOR TO THE MEETING.

To Attend the Meeting in Person:

Location: 620 Foster City Blvd, Foster City, California, 94404 To Provide Public Comment in Person:

Members of the public wishing to speak will be asked to fill out a Request to Speak Form. Forms will be accepted until the staff presentation on an agenda item ends, or until the public comment period on non­ agenda items is closed. For special meetings, public comment is limited to item(s) on the agenda only.

To Observe the Meeting via Teleconference/Video Conference:

To access the meeting by computer / smartphone, go to: https://fostercity­ org.zoom.us/j/82250104322
To dial­in via phone:
1­669­900­6833 or
1­408­638­0968
And enter Webinar ID: 822 5010 4322
To Participate in the Meeting by Providing Public Comment via Teleconference/Video Conference:

During the Meeting: Live verbal public comments may be made by members of the public joining the meeting via Zoom. Zoom access information is provided above. Use the “raise hand” feature (for those joining by phone, press *9 to “raise hand”) during the public comment period for the agenda item you wish to address. The Zoom Host will call on people to speak by name provided or last 4 digits of phone number for dial­in attendees. Please clearly state your full name for the record at the start of your public comment.

Before the Meeting: Written public comments for the record may be submitted in advance by 4:00 p.m. the day of the meeting by email to: [email protected] and will be made part of the written record but will not be read verbally at the meeting. Written public comments submitted by email should adhere to the following:

Clearly indicate the Agenda Item No. or specify “Public” in the Subject Line for items not on the agenda Include the submitter’s full name (Recommended but not required) Written public comments received by 4:00 p.m. the day of the meeting will be provided in their entirety to the City Council prior to the meeting and will be made part of the written record but will not be read verbally at the meeting.

Written public comments will be posted to the City’s website for review prior to the meeting.

AGENDA
Monday, April 10, 2023 6:30 PM
SPECIAL MEETING AS CITY COUNCIL/EMID BOARD OF

DIRECTORS

1. CALL TO ORDER

2. ROLL CALL
Councilmembers/ex officio EMID Directors Sam Hindi, Stacy Jimenez, Art Kiesel, Patrick Sullivan, and Mayor/President Jon Froomin

3. PUBLIC
Pursuant to Government Code Section 54954.3(a), members of the public wishing to address the Council may do so, and the comments shall be limited to the Special Meeting notice topic(s). Speakers may join the Zoom meeting via the meeting link and using the “raise hand” feature and the Zoom host will call on people.

4. STUDY SESSION

4.1. Cost Allocation Plan and User Fee Study and City Council Direction Regarding Proposed Changes to the Master Fee and Service Charges Schedule for Fiscal Year 2023­2024

4.2. Updates for CalOpps Fees and Service Charges for Fiscal Year 2023­2024

4.3. Updates for Public Works Department Fees and Service Charges for Fiscal Year 2023­2024

4.4. Updates for Community Development Department Fees and Service Charges for Fiscal Year 2023­2024

4.5. Updates for Parks and Recreation Department Fees and Service Charges for Fiscal Year 2023­2024

4.6. Updates for Police Department Fees and Service Charges for Fiscal Year 2023­2024

5. CLOSED SESSION

5.1. Conference with Legal Counsel – Anticipated Litigation­ Initiation of litigation pursuant to paragraph (4) of subdivision (d) of Section 54956.9: (One potential case)

5.2. Report Out from Closed Session

6. ADJOURNMENT
The public is invited to attend.

Any attendee wishing special accommodations at the meeting should contact the City Clerk’s Department at (650) 286­3250 or [email protected] at least 48 hours in advance of the meeting.

The City has a procedure for receiving and swiftly resolving requests for reasonable accommodation for individuals with disabilities, consistent with the federal Americans with Disabilities Act of 1990 (42 U.S.C. Sec. 12132), and resolving any doubt in favor of accessibility.

That procedure for receiving and resolving requests for accommodation is available at the City Clerk’s Office.  All meetings are conducted in a manner consistent with applicable civil rights and nondiscrimination laws.

Any writings or documents provided to a majority of the City Council or EMID Board regarding any item on this agenda after the agenda packet was distributed will be made available for public inspection in the City Clerk Department at City Hall located at 610 Foster City Boulevard during normal business hours and at the meeting.

City Council meetings on FCTV on Comcast Channel 27 and AT&T Channel 99:

LIVE every 1st and 3rd Monday of the month
REPLAY next day at 1:00 pm (that week only)
REPLAY Saturday at 5:00 pm (only on Saturday the week the actual meeting occurs) City Council meetings on https://www.fostercity.org/community/page/fctv­live­stream:

STREAMED LIVE every 1st and 3rd Monday of the month
City Council meetings on­demand:
https://www.fostercity.org/agendasandminutes

1 CITY OF FOSTER CITY/
ESTERO MUNICIPAL IMPROVEMENT DISTRICT
FOSTER CITY COUNCIL CHAMBERS
620 FOSTER CITY BOULEVARD
FOSTER CITY, CALIFORNIA
MEMBERS OF THE PUBLIC THAT WISH TO ATTEND AND/OR PARTICIPATE IN A MEETING MAY DO SO IN PERSON OR BY JOINING THE ZOOM MEETING  https://fostercity­ org.zoom.us/j/82250104322 PUBLIC COMMENTS WILL BE ACCEPTED BOTH IN PERSON AND VIA ZOOM MEETING. ANY EMAILS SENT TO [email protected] WILL BE PROVIDED TO THE CITY COUNCIL PRIOR TO THE MEETING.

To Attend the Meeting in Person:

Location: 620 Foster City Blvd, Foster City, California, 94404 To Provide Public Comment in Person:

Members of the public wishing to speak will be asked to fill out a Request to Speak Form. Forms will be accepted until the staff presentation on an agenda item ends, or until the public comment period on non­ agenda items is closed. For special meetings, public comment is limited to item(s) on the agenda only.

To Observe the Meeting via Teleconference/Video Conference:

To access the meeting by computer / smartphone, go to: https://fostercity­ org.zoom.us/j/82250104322
To dial­in via phone:
1­669­900­6833 or
1­408­638­0968
And enter Webinar ID: 822 5010 4322
To Participate in the Meeting by Providing Public Comment via Teleconference/Video Conference:

During the Meeting: Live verbal public comments may be made by members of the public joining the meeting via Zoom. Zoom access information is provided above. Use the “raise hand” feature (for those joining by phone, press *9 to “raise hand”) during the public comment period for the agenda item you wish to address. The Zoom Host will call on people to speak by name provided or last 4 digits of phone number for dial­in attendees. Please clearly state your full name for the record at the start of your public comment.

Before the Meeting: Written public comments for the record may be submitted in advance by 4:00 p.m. the day of the meeting by email to: [email protected] and will be made part of the written record but will not be read verbally at the meeting. Written public comments submitted by email should adhere to the following:

Clearly indicate the Agenda Item No. or specify “Public” in the Subject Line for items not on the agenda Include the submitter’s full name (Recommended but not required) Written public comments received by 4:00 p.m. the day of the meeting will be provided in their entirety to the City Council prior to the meeting and will be made part of the written record but will not be read verbally at the meeting.

Written public comments will be posted to the City’s website for review prior to the meeting.

AGENDA
Monday, April 10, 2023 6:30 PM
SPECIAL MEETING AS CITY COUNCIL/EMID BOARD OF

DIRECTORS

1. CALL TO ORDER

2. ROLL CALL
Councilmembers/ex officio EMID Directors Sam Hindi, Stacy Jimenez, Art Kiesel, Patrick Sullivan, and Mayor/President Jon Froomin

3. PUBLIC
Pursuant to Government Code Section 54954.3(a), members of the public wishing to address the Council may do so, and the comments shall be limited to the Special Meeting notice topic(s). Speakers may join the Zoom meeting via the meeting link and using the “raise hand” feature and the Zoom host will call on people.

4. STUDY SESSION

4.1. Cost Allocation Plan and User Fee Study and City Council Direction Regarding Proposed Changes to the Master Fee and Service Charges Schedule for Fiscal Year 2023­2024

4.2. Updates for CalOpps Fees and Service Charges for Fiscal Year 2023­2024

4.3. Updates for Public Works Department Fees and Service Charges for Fiscal Year 2023­2024

4.4. Updates for Community Development Department Fees and Service Charges for Fiscal Year 2023­2024

4.5. Updates for Parks and Recreation Department Fees and Service Charges for Fiscal Year 2023­2024

4.6. Updates for Police Department Fees and Service Charges for Fiscal Year 2023­2024

5. CLOSED SESSION

5.1. Conference with Legal Counsel – Anticipated Litigation­ Initiation of litigation pursuant to paragraph (4) of subdivision (d) of Section 54956.9: (One potential case)

5.2. Report Out from Closed Session

6. ADJOURNMENT
The public is invited to attend.

Any attendee wishing special accommodations at the meeting should contact the City Clerk’s Department at (650) 286­3250 or [email protected] at least 48 hours in advance of the meeting.

The City has a procedure for receiving and swiftly resolving requests for reasonable accommodation for individuals with disabilities, consistent with the federal Americans with Disabilities Act of 1990 (42 U.S.C. Sec. 12132), and resolving any doubt in favor of accessibility.

That procedure for receiving and resolving requests for accommodation is available at the City Clerk’s Office.  All meetings are conducted in a manner consistent with applicable civil rights and nondiscrimination laws.

Any writings or documents provided to a majority of the City Council or EMID Board regarding any item on this agenda after the agenda packet was distributed will be made available for public inspection in the City Clerk Department at City Hall located at 610 Foster City Boulevard during normal business hours and at the meeting.

City Council meetings on FCTV on Comcast Channel 27 and AT&T Channel 99:

LIVE every 1st and 3rd Monday of the month
REPLAY next day at 1:00 pm (that week only)
REPLAY Saturday at 5:00 pm (only on Saturday the week the actual meeting occurs) City Council meetings on https://www.fostercity.org/community/page/fctv­live­stream:

STREAMED LIVE every 1st and 3rd Monday of the month
City Council meetings on­demand:
https://www.fostercity.org/agendasandminutes

2 CITY OF FOSTER CITY/
ESTERO MUNICIPAL IMPROVEMENT DISTRICT
FOSTER CITY COUNCIL CHAMBERS
620 FOSTER CITY BOULEVARD
FOSTER CITY, CALIFORNIA
MEMBERS OF THE PUBLIC THAT WISH TO ATTEND AND/OR PARTICIPATE IN A MEETING MAY DO SO IN PERSON OR BY JOINING THE ZOOM MEETING  https://fostercity­ org.zoom.us/j/82250104322 PUBLIC COMMENTS WILL BE ACCEPTED BOTH IN PERSON AND VIA ZOOM MEETING. ANY EMAILS SENT TO [email protected] WILL BE PROVIDED TO THE CITY COUNCIL PRIOR TO THE MEETING.

To Attend the Meeting in Person:

Location: 620 Foster City Blvd, Foster City, California, 94404 To Provide Public Comment in Person:

Members of the public wishing to speak will be asked to fill out a Request to Speak Form. Forms will be accepted until the staff presentation on an agenda item ends, or until the public comment period on non­ agenda items is closed. For special meetings, public comment is limited to item(s) on the agenda only.

To Observe the Meeting via Teleconference/Video Conference:

To access the meeting by computer / smartphone, go to: https://fostercity­ org.zoom.us/j/82250104322
To dial­in via phone:
1­669­900­6833 or
1­408­638­0968
And enter Webinar ID: 822 5010 4322
To Participate in the Meeting by Providing Public Comment via Teleconference/Video Conference:

During the Meeting: Live verbal public comments may be made by members of the public joining the meeting via Zoom. Zoom access information is provided above. Use the “raise hand” feature (for those joining by phone, press *9 to “raise hand”) during the public comment period for the agenda item you wish to address. The Zoom Host will call on people to speak by name provided or last 4 digits of phone number for dial­in attendees. Please clearly state your full name for the record at the start of your public comment.

Before the Meeting: Written public comments for the record may be submitted in advance by 4:00 p.m. the day of the meeting by email to: [email protected] and will be made part of the written record but will not be read verbally at the meeting. Written public comments submitted by email should adhere to the following:

Clearly indicate the Agenda Item No. or specify “Public” in the Subject Line for items not on the agenda Include the submitter’s full name (Recommended but not required) Written public comments received by 4:00 p.m. the day of the meeting will be provided in their entirety to the City Council prior to the meeting and will be made part of the written record but will not be read verbally at the meeting.

Written public comments will be posted to the City’s website for review prior to the meeting.

AGENDA
Monday, April 10, 2023 6:30 PM
SPECIAL MEETING AS CITY COUNCIL/EMID BOARD OF

DIRECTORS

1. CALL TO ORDER

2. ROLL CALL
Councilmembers/ex officio EMID Directors Sam Hindi, Stacy Jimenez, Art Kiesel, Patrick Sullivan, and Mayor/President Jon Froomin

3. PUBLIC
Pursuant to Government Code Section 54954.3(a), members of the public wishing to address the Council may do so, and the comments shall be limited to the Special Meeting notice topic(s). Speakers may join the Zoom meeting via the meeting link and using the “raise hand” feature and the Zoom host will call on people.

4. STUDY SESSION

4.1. Cost Allocation Plan and User Fee Study and City Council Direction Regarding Proposed Changes to the Master Fee and Service Charges Schedule for Fiscal Year 2023­2024

4.2. Updates for CalOpps Fees and Service Charges for Fiscal Year 2023­2024

4.3. Updates for Public Works Department Fees and Service Charges for Fiscal Year 2023­2024

4.4. Updates for Community Development Department Fees and Service Charges for Fiscal Year 2023­2024

4.5. Updates for Parks and Recreation Department Fees and Service Charges for Fiscal Year 2023­2024

4.6. Updates for Police Department Fees and Service Charges for Fiscal Year 2023­2024

5. CLOSED SESSION

5.1. Conference with Legal Counsel – Anticipated Litigation­ Initiation of litigation pursuant to paragraph (4) of subdivision (d) of Section 54956.9: (One potential case)

5.2. Report Out from Closed Session

6. ADJOURNMENT
The public is invited to attend.

Any attendee wishing special accommodations at the meeting should contact the City Clerk’s Department at (650) 286­3250 or [email protected] at least 48 hours in advance of the meeting.

The City has a procedure for receiving and swiftly resolving requests for reasonable accommodation for individuals with disabilities, consistent with the federal Americans with Disabilities Act of 1990 (42 U.S.C. Sec. 12132), and resolving any doubt in favor of accessibility.

That procedure for receiving and resolving requests for accommodation is available at the City Clerk’s Office.  All meetings are conducted in a manner consistent with applicable civil rights and nondiscrimination laws.

Any writings or documents provided to a majority of the City Council or EMID Board regarding any item on this agenda after the agenda packet was distributed will be made available for public inspection in the City Clerk Department at City Hall located at 610 Foster City Boulevard during normal business hours and at the meeting.

City Council meetings on FCTV on Comcast Channel 27 and AT&T Channel 99:

LIVE every 1st and 3rd Monday of the month
REPLAY next day at 1:00 pm (that week only)
REPLAY Saturday at 5:00 pm (only on Saturday the week the actual meeting occurs) City Council meetings on https://www.fostercity.org/community/page/fctv­live­stream:

STREAMED LIVE every 1st and 3rd Monday of the month
City Council meetings on­demand:
https://www.fostercity.org/agendasandminutes

3 DATE: April 10, 2023

TO: Mayor and Members of the City Council President and Members of the Estero Municipal Improvement District (EMID) Board of Directors
VIA: Stefan Chatwin, City/District Manager

FROM: Edmund Suen, Finance Director
DEPARTMENT: Finance
SUBJECT: COST ALLOCATION PLAN AND USER FEE STUDY AND CITY

COUNCIL DIRECTION REGARDING PROPOSED CHANGES TO

THE MASTER FEE AND SERVICE CHARGES SCHEDULE FOR
FY 2023-24

RECOMMENDATION
Staff seeks City Council/EMID Board comments on the draft Cost Allocation Plan and User Fee Study and direction regarding proposed changes to the Master Fee and Service Charges Schedule for FY 2023-24.

EXECUTIVE SUMMARY
The last time the City/District (City) did a CAP and User Fee study was back in 2017 (for use in FY 2017-18) and it is generally considered a best practice to do updates every 4 to 6 years. As a result, the City Council approved funds to conduct a Cost Allocation Plan (CAP) and User Fee study update in the adopted FY 2022-23 budget. The purpose of a Cost Allocation Plan (CAP) is to provide a reasonable basis for the recovery of city administrative and central support services costs. It is a tool to calculate and spread city- wide indirect costs to departments and funds that receive support services from city administrative and central services divisions/departments. Such indirect costs are administrative in nature and are incurred while providing services to other departments/programs in the City. The purpose of a User Fee study is to provide a defensible methodology for calculating fees for services and determining the full cost

4.1 4.1 Staff Report

4 recovery potential of individually based services. The CAP and a draft User Fee study have now been completed and staff is recommending adjustments to the Master Fee and User Charges Schedule (MFS) for FY 2023-24. The Administrative Services, Community Development, Parks and Recreation, Public Works, and Police Departments are recommending adjustments in various services to reflect time that is spent on each of their respective services as well as a reasonable charge for the recovery of cost to provide such services. Recommendations from these Departments are presented in greater detail under separate reports.

BACKGROUND
As part of the annual expenditures budgeting process, City staff allocates central support costs originating in General Fund 001 administrative and central services divisions/departments to various non-General Fund operating departments including the CalOpps Special Revenue Fund and the Water and Wastewater operating funds. These cost allocations help the General Fund recover its costs from these non-General Fund programs. In addition, the City Staff makes recommendations to the City Council/EMID Board on the cost recovery for providing individually based services to the community through fees and charges enumerated in its MFS. Building permit fees, plan check fees, encroachment permits, inspections, fingerprinting, copying and duplication charges are examples of the fees charged to residents and businesses. City staff has typically introduced proposed MFS adjustments to the City Council/EMID Board for comments and direction in a budget study session. Based on City Council/EMID Board direction, staff will then prepare a staff report incorporating such direction for a May 1, 2023 public hearing. At the conclusion of that public hearing, the City Council/EMID Board then adopts the revised Master Fee Schedule, which will take effect on July 1, 2023 (after allowing for the statutorily required minimum 60 day for adjustments to development fees to take effect).

ANALYSIS
The proposed Cost Allocation Plan assessments in FY 2023-24 is as follows: A cost allocation is recommended to the Special Recreation Fund to recognize the General Fund Recreation Administration Division’s administrative support that has not been previously assigned to the programs offered under Special Recreation. There is a reduction for the CalOpps Fund for revisions of HR staff support to that program.

Adjustments are also recommended for the Water and Wastewater Fund based on the updated Cost Allocation Plan. Cost allocations for the Vehicle Replacement, Information Technology, and Building Maintenance Internal Service Funds have been eliminated since they would in turn reassess these costs back to City departments.

4.1 4.1 Staff Report

5 Fee increases are proposed in various Departments/programs and are supported by the draft user fee analysis in Attachment 2 as well as the proposed Staff Hourly Billing Rates for FY 2023-24 in Attachment 3.

Increases in Miscellaneous Fees

Staff recommends several miscellaneous fees be increased to allow for a greater cost recovery of staff time and/or materials (see Attachment 4). These include New Business License Review, Document Printing and Copying, Document Certification, Records and Information Research, Agenda/Minutes Mailing, and Outgoing Wire Fee. Staff also recommends adding a $15 Notary Fee (new).

Utility Rates – Water and Wastewater Services

Due to the Proposition 218 45-day noticing requirements, the EMID Board reviewed proposed water and wastewater rate adjustments separately at the March 27 Budget Study Session. As a result, they will be on a separate track with a public hearing scheduled on June 5, 2023.

Increases in Other Master Fees and Service Charges
The Community Development, Parks and Recreation, Public Works, and Police Departments are proposing increases in various services. These increases are predominantly derived from a thorough review of the User Fee Study (see Attachment 2) conducted by Willdan Financial Services (Willdan). City staff from its various Departments met with Willdan to review and analyze their respect fees and service charges. The User Fee Study identified the full cost of service for each specific service, program, or activity. The proposed increases from each Department represent the Department recommended adjustments, taking into consideration current fees and charges, the proposed increase (in terms of both dollar amount and % change), comparability to other similar agencies, safety and compliance, and market rates for like services. These recommendations are presented in greater detail under each Department’s separate report. For work requiring outside consultants, the City recommends the continuation of its current methodology of seeking reimbursement at the consultant’s rate/fees charged to the City plus 15% for administrative cost recovery.

Willdan concurred that this is a reasonable and acceptable methodology. Since user fee studies are typically done every 4-6 years, City staff recommends that the City/District adjust its fees annually using the December San Francisco Area (San

4.1 4.1 Staff Report

6 Francisco-Oakland-Hayward) CPI-U cost inflator until the next User Fee Study is conducted unless another methodology is otherwise identified (e.g. Construction Cost Index cost inflator for Community Development Department fees) or specific adjustments to individual services.

CALIFORNIA ENVIRONMENTAL QUALITY ACT
Not Applicable

FISCAL IMPACT
Based on the updated Cost Allocation Plan, the proposed General Fund (Funds 001 to 003) aggregate cost recovery for FY 2023-24 from the CalOpps Fund, Water Operating Fund, and Wastewater Operating Funds total $2,287,585. Upon City Council’s final approval of the fees and service charges at the public hearing scheduled for May 1, 2023, the estimated additional revenues from such adjustments will be incorporated into the proposed FY 2023-24 revenues budget.

CITY COUNCIL VISION, MISSION, AND VALUE/PRIORITY AREA
Staff Empowerment and Operational Excellence
ATTACHMENTS:

Attachment 1 - Cost Allocation Plan
Attachment 2 - User Fee Study - Draft Fee Analysis
Attachment 3 - Proposed Staff Billing Hourly Rate FY 2023-24 Attachment 4 - Proposed changes to Miscellaneous Fees and Charges

4.1 4.1 Staff Report

7 City of Foster City, CA
Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

8 Table of Contents
Table of Contents........................................................................................................................................... i List of Tables ................................................................................................................................................. ii Certification of Cost Allocation Plan .............................................................................................................1 Executive Summary.......................................................................................................................................2 Introduction ..................................................................................................................................................5 Approach.......................................................................................................................................................6 Methodology.............................................................................................................................................................6 Applications...............................................................................................................................................................7 OMB Super Circular and 2 CFR Part 200....................................................................................................................7 Central Service Departments.....................................................................................................................................8 Distribution Bases......................................................................................................................................................9 Allocable Costs and Distribution Bases.......................................................................................................10 Allocable Costs ........................................................................................................................................................10 Central Service Allocation Methodology .................................................................................................................11 Section 1: City Attorney ......................................................................................................................................11 Section 2: City Clerk - Administration .................................................................................................................11 Section 3: City Clerk - Communications..............................................................................................................12 Section 4: City/District Manager - Administration..............................................................................................12 Section 5: City/District Manager – Self Insurance ..............................................................................................13 Section 6: Council/Board – Council/Board..........................................................................................................13 Section 7: Council/Board – Parks & Rec Committee...........................................................................................14 Section 8: Council/Board – Planning Commission ..............................................................................................15 Section 9: Financial Services – Administration ...................................................................................................15 Section 10: Financial Services – General Accounting..........................................................................................16 Section 11: Financial Services – Taxes & Licenses...............................................................................................16 Section 12: Financial Services – Utility Accounting.............................................................................................17 Section 13: Human Resources ............................................................................................................................17 Section 14: Recreation Administration...............................................................................................................18 Section 15: Police Administration.......................................................................................................................18 Section 16: Community Development - Planning Administration ......................................................................19 Section 17: Disaster Preparedness......................................................................................................................19 Section 18: Public Works Administration............................................................................................................20 Iterative Allocation..................................................................................................................................................21 Appendix A..................................................................................................................................................22 Appendix B..................................................................................................................................................31 i Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

9 List of Tables
Table 1: Allocated Costs to Recipient Departments (OMB Compliant CAP).................................................3 Table 2: Allocated Costs to Recipient Departments (Full CAP).....................................................................4 Table 3: Allocable Cost Summary................................................................................................................10 Table A-1a: Initial Allocation Percentages (OMB Compliant CAP)..............................................................23 Table A-1b: Initial Allocation Percentages (OMB Compliant CAP) – continued..........................................24 Table A-1c: Initial Allocation Percentages (OMB Compliant CAP) - continued...........................................25 Table A-1d: Initial Allocation Percentages (OMB Compliant CAP) - continued...........................................26 Table A-2a: Final Allocation Percentages (OMB Compliant CAP) ...............................................................27 Table A-2b: Final Allocation Percentages (OMB Compliant CAP) - continued............................................28 Table A-3a: Final Allocation Amounts (OMB Compliant CAP) ....................................................................29 Table A-3b: Final Allocation Amounts (OMB Compliant CAP) - continued.................................................30 Table B-1a: Final Allocation Amounts (Full CAP).........................................................................................32 Table B-1b: Final Allocation Amounts (Full CAP) - continued .....................................................................33 ii Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

10 Certification of Cost Allocation Plan
This is to certify that I have reviewed the cost allocation plan submitted herewith and to the best of my knowledge and belief:
(1) All costs included in this proposal 2/24/2023 to establish cost allocations or billings for Fiscal Year 2022 – 2023 are allowable in accordance with the requirements of this Part and the Federal award(s) to which they apply. Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan.
(2) All costs included in this proposal are properly allocable to Federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the Federal awards to which they are allocated in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently.

I declare that the foregoing is true and correct.

Governmental Unit:

Signature:

City of Foster City
___________________________________________________________________ ___________________________________________________________________ ___________________________________________________________________ ___________________________________________________________________ Name of Official:

Title:

Date of Execution:
1 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

11 Executive Summary
This cost allocation plan (“CAP”) summarizes a comprehensive analysis that has been completed for the City of Foster City, California (the “City”) to determine the appropriate allocation of costs from central service departments to the operating departments. The primary objective is to allocate costs from departments that provide services internally to operating departments that conduct the day-to-day operations necessary to serve the community. The internal service costs typically represent (a) incurred for a common or joint purpose benefiting more than one cost objective, and (b) not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved. The term "indirect costs," as used herein, applies to costs of this type originating in the central service departments.

To ensure central service department costs are appropriately allocated to the operating departments, Willdan analyzed the City’s cost code structure to determine which types of costs are allowable versus unallowable in accordance with standard and accepted cost allocation principles. The term “allocable costs” as used herein, applies to costs that are allowable for allocation.

The study is comprised of two separate allocation plans. Table 1 is the summary results of the allocation in compliance with the Office of Management and Budget Super Circular (the OMB Super Circular) and CFR Part 200 (Cost Principles). Table 2 that follows is the summary results of the full plan. The report below includes descriptions of the differences between the two plans, their separate purposes, and specific details of when the plans deviate from each other.
2 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

12 Table 1: Allocated Costs to Recipient Departments (OMB Compliant CAP) Allocated Cost Summary Fiscal Year 2022-23
Direct Cost Base
Modified Total Direct
Cost
Indirect Cost
RateOperating Department / Division / Fund Total Allocation $17,637,066 $65,847,207 26.8%
001: COMMUNITY DEVELOPMENT
001: FIRE
001: LIBRARY SERVICES
001: PARKS & RECREATION
001: POLICE
001: PUBLIC WORKS
003: SPECIAL RECREATION
005: COMMUNITY BENEFIT PROGRAM
006: DRUG ABUSE RESIST EDUCATI
007: SOLAR INCENTIVE GRANT PRG
008: EE RENTAL ASSISTANCE PRGM
009: ASSET SEIZURE
012: SUSTAINABLE FOSTER CITY
101: TRAFFIC SAFETY
102: MEASURE "A"
$1,406,835
$421,720
$69,965
$2,503,455
$8,672,124
$472,053
$1,566,770
$19,097
$14
$3,273,697
$11,404,128
$503,744
$6,157,248
$9,922,940
$4,222,607
$2,143,940
$520,000
$600

43.0%

3.7%

13.9%

40.7%

87.4%

11.2%

73.1%

3.7%

2.4%

5.0%$1,251
$0
$8,834
$11,525
$1,817
$0
$25,000
$0
$22,175
$132,602
$60,000
$0

39.8%

8.7%

3.0%
103: GAS TAX
104: PARK IN-LIEU FEES
$17,127
$0
$565,500
$0

3.0%
105: MEASURE M $0 $0
114: CalOpps Fund $65,156
$18,229
$0
$13,255
$13,635
$36,959
$15,801
$5,132
$360
$506
$2,866
$757
$633
$0
$564,135
$33,372
$0
$136,320
$400,000
$842,679
$302,000
$105,485
$1,300
$500

11.5%

54.6%116: FOSTER CITY FOUNDATION FD
119: SB1 ROAD MAINT&REHAB A/C
122: LMIHAF-HOUSING SUCCESSOR
124: FC AFFORDABLE HOUSING
128: GENERAL PLAN MAINTENANCE
129: CONST & DEMO RECYCLING FD
130: TECHNOLOGY MAINTENANCE FD
131: SB 1186 FUND
132: SMIP FEE FUND
133: CRV GRANT FUND
134: CURBSIDE RECYCLING FEE FD
135: GREEN BUILDING FEE FUND
136: MEASURE W

9.7%

3.4%

4.4%

5.2%

4.9%

27.7%
101.2%

20.5%

3.0%
$14,000
$25,000
$500 126.6%
$0
138: TENANT RELOCATION ASSIST
139: WORKFORCE HOUSING FUND
140: EQUIPMENT WORKFORCE HSG
141: SB1383 IMPLEMENTATIONS
230: LEVEE PROTECT I&R IMP FD
401: WATER REVENUE
408: WATER EQUIPMENT REPLACEMN
409: WATER CONNECTION FEES
451: SEWER REVENUE
453: WSTWTR RATE STABILIZATION
454: WASTEWTR REVENUE BOND FD
458: WASTEWATER EQUIP REPLACE
459: WSTWTR NOTES & WIFIA LOAN
460: WASTEWATER CONNECTION FEE
604: SA-RPTTF
$2,012
$11,790
$0
$51,640
$329,136
$0

3.9%

3.6%
$1,433
$256,835
$1,131,686
$3,142
$0
$852,804
$0
$2,805
$2,401
$2,674
$0
$47,314
$2,275
$15,928,275
$0

3.0%
11289.4%

7.1%
$0
$7,810,726
$0

10.9%
113.3%

54.0%

7.3%
$2,475
$0
$4,950
$0
$290,944
$0
$21,161
$2,446607: TOURISM ASSESSMENT
3 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

13 Table 2: Allocated Costs to Recipient Departments (Full CAP) Allocated Cost Summary Fiscal Year 2022-23
Direct Cost Base
Modified Total Direct
Cost
Indirect Cost
RateOperating Department / Division / Fund Total Allocation $18,694,051 $65,847,207 28.4%
001: COMMUNITY DEVELOPMENT
001: FIRE
001: LIBRARY SERVICES
001: PARKS & RECREATION
001: POLICE
001: PUBLIC WORKS
003: SPECIAL RECREATION
005: COMMUNITY BENEFIT PROGRAM
006: DRUG ABUSE RESIST EDUCATI
007: SOLAR INCENTIVE GRANT PRG
008: EE RENTAL ASSISTANCE PRGM
009: ASSET SEIZURE
012: SUSTAINABLE FOSTER CITY
101: TRAFFIC SAFETY
102: MEASURE "A"
$1,696,242
$469,377
$72,067
$2,617,307
$8,907,519
$527,603
$1,652,136
$20,968
$16
$3,273,697
$11,404,128
$503,744
$6,157,248
$9,922,940
$4,222,607
$2,143,940
$520,000
$600

51.8%

4.1%

14.3%

42.5%

89.8%

12.5%

77.1%

4.0%

2.7%

5.4%$1,360
$0
$8,996
$12,231
$2,047
$0
$25,000
$0
$22,175
$132,602
$60,000
$0

40.6%

9.2%

3.4%
103: GAS TAX
104: PARK IN-LIEU FEES
$19,291
$0
$565,500
$0

3.4%
105: MEASURE M $0 $0
114: CalOpps Fund $70,744
$18,612
$0
$13,964
$15,045
$41,626
$17,133
$5,545
$373
$521
$2,984
$853
$651
$0
$564,135
$33,372
$0
$136,320
$400,000
$842,679
$302,000
$105,485
$1,300
$500

12.5%

55.8%116: FOSTER CITY FOUNDATION FD
119: SB1 ROAD MAINT&REHAB A/C
122: LMIHAF-HOUSING SUCCESSOR
124: FC AFFORDABLE HOUSING
128: GENERAL PLAN MAINTENANCE
129: CONST & DEMO RECYCLING FD
130: TECHNOLOGY MAINTENANCE FD
131: SB 1186 FUND
132: SMIP FEE FUND
133: CRV GRANT FUND
134: CURBSIDE RECYCLING FEE FD
135: GREEN BUILDING FEE FUND
136: MEASURE W

10.2%

3.8%

4.9%

5.7%

5.3%

28.7%
104.2%

21.3%

3.4%
$14,000
$25,000
$500 130.3%
$0
138: TENANT RELOCATION ASSIST
139: WORKFORCE HOUSING FUND
140: EQUIPMENT WORKFORCE HSG
141: SB1383 IMPLEMENTATIONS
230: LEVEE PROTECT I&R IMP FD
401: WATER REVENUE
408: WATER EQUIPMENT REPLACEMN
409: WATER CONNECTION FEES
451: SEWER REVENUE
453: WSTWTR RATE STABILIZATION
454: WASTEWTR REVENUE BOND FD
458: WASTEWATER EQUIP REPLACE
459: WSTWTR NOTES & WIFIA LOAN
460: WASTEWATER CONNECTION FEE
604: SA-RPTTF
$2,229
$13,131
$0
$51,640
$329,136
$0

4.3%

4.0%
$1,614
$261,691
$1,248,325
$3,225
$0
$935,390
$0
$2,887
$2,464
$2,760
$0
$47,314
$2,275
$15,928,275
$0

3.4%
11502.9%

7.8%
$0
$7,810,726
$0

12.0%
116.6%

55.8%

7.8%
$2,475
$0
$4,950
$0
$290,944
$0
$22,553
$2,571607: TOURISM ASSESSMENT
4 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

14 Introduction
In the early 1970s, the cost allocation plan concept was introduced to many government agencies. The purpose of a typical cost allocation plan is to identify costs related to rendering internal central support services and allocate those costs to operating departments or programs that utilize and benefit from them, in a fair and equitable manner.

Before indirect costs and central support service charges may be claimed for reimbursement by an operating department, there must be some formal means of identifying, accumulating and distributing these types of costs to all benefiting departments. Regardless of whether an agency has a formal comprehensive cost accounting system, the best method of accumulating, identifying, and determining a distribution of indirect costs is a cost allocation plan.

A City is made up of many departments, each with their own specific purposes or functions. Departments whose primary function is to provide support internally to other City departments are called central services.

Examples of central services are City Manager, Human Resources, Finance, and City Council. Within these groups there are numerous functions performed that provides support to the direct cost centers. The direct cost centers, or departments and funds, that require support from Central Services and provide services directly to the community through their day-to-day operations, are called operating departments. Examples of operating departments are Community Development, Police, Public Works, and Parks and Recreation.

The Cost Allocation Plan allocates the costs of the central services to the operating departments based on the nature of the functions of each central service, upon which the operating departments depend. This is done to determine the total cost associated with providing direct services. The overall goal of the cost allocation plan process is to allow cities to allocate a portion of the central service costs to the operating departments, thus 1) accounting for “all” costs, direct and indirect, for each operating department, and 2) facilitating the calculation of a fully burdened cost estimate of providing services to the public.

The purpose of this study is to:
.
.
.

Identify the central support and operating departments in the City; Identify the functions and services provided by the central departments; Identify allocable and non-allocable costs associated with the City’s central service departments; and
. Distribute those costs to operating entities in a fair and equitable manner. 5 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

15 Approach
Methodology
The way in which each Indirect Service provides support to the operating departments is determined in order to perform allocations in a manner consistent with the nature of that Indirect Service. This ensures that the costs can be allocated to each operating department in a fair and equitable way. The Cost Allocation Plan identifies the functions of each central service department, and then determines a methodology to allocate or spread the central service costs in a manner that best represents the nature of those functions.

The mathematical representations of central service functions used to allocate indirect costs are commonly called distribution bases. A distribution basis is a set of data displayed as the level of measure of each department’s participation in a specific activity or City function. This basis is then used to distribute costs that reasonably relate to the activity or City function that the basis represents. Some examples of distribution bases are salary and benefits costs, number of full-time equivalent employees, square footage, and accounts payable. The data sets associated with these distribution bases for each department and fund is collected to facilitate the allocation of indirect costs.

The methodology used for this Cost Allocation Plan is the iterative method, which is one of the most equitable methods for allocating costs from central services to operating departments. While not used as prevalently as simpler allocation methods, it is widely considered to be the most accurate. The iterative method utilizes a recursive application of central service cost distribution to allocate indirect costs. In the first step, the allocable costs of central service departments are identified and distributed to all departments including the central service departments themselves, based on the appropriate allocation bases that were selected to represent the manner in which central services are utilized. This is repeated ad infinitum until all costs have been distributed to the operating departments, and none remain with the central service departments.

As an example, consider the allocation of central service costs associated with Financial Services – Taxes & Licenses. The function of Financial Services – Taxes & Licenses is identified, and an appropriate distribution basis is determined to be the total accounts receivable processed per department and fund. The allowable costs are then distributed to all City departments and funds based on their proportional share of the total accounts receivable, including other central services. The costs allocated from central service to central service in the initial allocation are then allocated out using the same distribution methodology. This function is performed as many times as necessary until all costs for Financial Services – Taxes & Licenses have been allocated.

All central service departments are treated equally. That is to say, this method is performed concurrently for the allowable costs in each of the central service departments for each iteration until all costs associated with the central service departments have been allocated to each direct service department. The method is complete when the total amount of allocable costs remaining in the central service departments is equal to zero.
6 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

16 Applications
Public agencies use cost allocation plans for many purposes such as internal accounting, the justification of user fees, application for reimbursement from federal programs or the determination of administrative effort associated with special districts and/or municipal service activities. In many of these cases, the agency will be required to certify that the costs identified are “reasonable”. Per the Code of Federal Regulations, a cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost. The question of reasonableness is particularly important when determining the amount that a public agency should be reimbursed for central service overhead activities associated with a federally funded program. Additionally, public agencies should consider special care to only identify the portion of central service costs that have not been reimbursed through other means (such as grants, user fee revenues, transfers from other departments or internal service funds) to avoid double-counting. These cost reductions are done before the allocation methodologies are used and are detailed within the model itself.

OMB Super Circular and 2 CFR Part 200
This report details the allocations for two separate cost allocation plans. The primary model, presented in text and tables in the below sections and in Appendix A, provides a plan that complies with the Office of Management and Budget Super Circular (the OMB Super Circular) and CFR Part 200 (Cost Principles) that are used to determine central overhead costs incurred while carrying out activities associated with Federal awards, cost reimbursement contracts and some other intergovernmental agreements (as required). The secondary model presented in Appendix B of this report is the full cost allocation plan, which the City should use for standard City operations and budgeting. Unless otherwise indicated, the details of this report and Appendix A contain the OMB compliant allocation plan. The Appendix B tables contain the full cost plan and utilize the same distribution methodology as the OMB Compliant plan. While the overall methodology used for both plans is the same, there are specific guidelines that require additional cost exemptions for OMB Super Circular compliance outside of what was done for the full cost plan. Where such exemptions are done in the methodology has been explained below. Some commonly encountered examples that are usually exempt under OMB Super Circular guidelines are:
.
.
.
.
.
.
.
.
.
.

General Advertising
Bad Debt
Contingencies
Litigation
Debt Service
Entertainment
Capital
Lobbying
Legislative Body (City Council)
Promotional Items
7 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

17 Central Service Departments
Eighteen (18) central service functions were identified for the purposes of this cost allocation plan:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

City Attorney
City Clerk – Administration
City Clerk – Communications
City/District Manager – Administration
City/District Manager – Self Insurance
Council/Board – Council/Board
Council/Board – Parks & Rec Committee
Council/Board – Planning Commission
Financial Services - Administration
Financial Services – General Accounting
Financial Services – Taxes & Licenses
Financial Services – Utility Accounting
Human Resources
Rec Administration
Police – Administration
CD: Planning Administration
Disaster Preparedness
Public Works Administration
8 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

18 Distribution Bases
Distribution bases are the allocation factors that may be used to distribute the allocable costs to all departments and funds. As discussed previously, distribution bases are measurable and readily available data that are utilized to represent activities or functions, and which are then used to distribute costs matching that activity or function. Below are the bases that were analyzed in this study and used to allocate Central Services costs to operating departments.
.
.
.
.
.
.
.
.
.

Total FTEs – The total number of full-time equivalent personnel for all positions for each department and fund.

Total New and Terminated Employees – The total number of new and terminated employees for each department and fund.

Total Accounts Payable – The total number of Account Payable Invoices processed for each department and fund in a year.

Total Accounts Receivable – The total number of Account Receivable Invoices processed for each department and fund in a year.

Total Purchase Orders – The total number of Purchase Orders processed for each department and fund in a year.

Total Attorney Invoices – The total amount of Attorney Invoices processed for each department and fund in a year.

Total Contracts/Agreements – The total number of Contracts/Agreements for each department and fund in a year.

Communication Division Projects – The total number of Communication Division Projects for each department and fund in a year
City Council Agenda Frequency – City Council agendas spanning a 12-month period were used to determine the number of times each department and fund had matters brought before the City Council.
.
.
.
.

Building Square Footage – The building square footage for City maintained spaces for each department and fund.

Modified Total Direct Cost – The total allowable expenditure budgeted for each department and fund for fiscal year 2022-23 which excludes capital, debt, and transfers.

Salaries and Benefits – The salary and benefit expenditures budgeted for each department and fund for the 2022-2023 fiscal year.

Utility Revenue – The total revenues for Water and Sewer Revenue funds. 9 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

19 Allocable Costs and Distribution Bases
Allocable Costs
Table 3 identifies the allocable cost of each central service department for the OMB compliant allocation plan, with the total allocable costs for this study being $17,637,066. The total expenditures from the central service departments were $18,840,302. However, $1,203,236 of the expenditures identified as unallowable by the 200 CFR Part 200 and have been excluded from allocation. The exclusions were related to City Council/Board, , California League of Cities membership, litigation, and for Business License efforts. The remaining amount was distributed to the operating departments and the central services departments by distribution factor(s) that best represents the functions of each central service department and the demand placed on that central service by all City departments, as previously described in the Methodology section of this report. The allocation methodology for each central service is detailed in the following section of this report.

Table 3: Allocable Cost Summary
Allocable Cost Summary - Central Services Fiscal Year 2022-23 Unallocable
CostTotal Cost
18,840,302
Allocable Cost
17,637,066Summary
Central Service
$ $ 1,203,236 $
001: CITY ATTORNEY 608,813
658,204
591,057
1,912,953
536,953
516,299
2,260
517,852 90,961
658,204
591,057
1,899,310
536,953
-
001: CITY CLERK - ADMINISTRATION
001: CITY CLERK - COMMUNICATIONS
001: CITY/DISTRICT MANAGER - ADMINISTRATION
001: CITY/DISTRICT MANAGER - SELF INSURANCE
001: COUNCIL/BOARD - COUNCIL/BOARD
001: COUNCIL/BOARD - PARKS & REC COMMITTEE
001: COUNCIL/BOARD - PLANNING COMMISSION
001: FINANCIAL SERVICES - ADMINISTRATION
001: FINANCIAL SERVICES - GENERAL ACCOUNTING
001: FINANCIAL SERVICES - TAXES & LICENSES
001: FINANCIAL SERVICES - UTILITY ACCOUNTING
001: HUMAN RESOURCES DEPT
001: REC ADMINISTRATION
001: POLICE : ADMINISTRATION
001: CD: PLANNING ADMINISTRATION
001: DISASTER PREPAREDNESS
001: PUBLIC WORKS: ADMIN
-
-
13,643
-
516,299
2,260
20,574
-
-20,574
738,441
1,224,489
165,760
383,480
1,158,743
2,240,325
6,802,383
564,941
26,132
-
-
738,441
1,224,489
33,152
383,480
1,158,743
2,240,325
6,802,383
564,941
26,132
688,495
132,608
-
-
-
-
-
-
-688,495
10 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

20 Central Service Allocation Methodology
The first step of the iterative allocation method is to distribute the allocable costs of the central service departments to other central service departments and operating departments based on the distribution methodology and bases that best represent the activity of the central service, and the functions it serves.

The sections below describe each central service and the methodology used to allocate their costs.

Corresponding tables detailing each distribution are attached in the Appendices as tables A-1 through A-3 for the OMB compliant plan and B-1 for the full cost plan.

Section 1: City Attorney
The City Attorney/District Legal Counsel Department is tasked with providing legal services to minimize the City/EMID’s liability risks, ensuring that the policies and procedures employed by all departments are legally compliant, and ensuring that the City Council receives information and advice needed to make well-informed decisions.

Core activities for the City Attorney/District Legal Counsel Department include responding to requests for legal advice from Council and staff, drafting/reviewing staff reports, resolutions, ordinances, contracts and other legal documents, prosecuting violations of the Municipal Code, representing the City/EMID in administrative/legal actions, and attending City Council and Planning Commission meetings, as requested.

Allocation Method
Based on the assessment of the functions of the City Attorney Department, it is reasonable to distribute the allocable cost by using the method(s) described below.
. One hundred percent (100%) of the allocable cost was allocated based on the total number of attorney invoices processed for each department and fund 001: CITY ATTORNEY
Total Attorney Invoices 100%
Section 2: City Clerk - Administration
The City Clerk Division is responsible for the following functions: Legislative administration, Managing city records, and Administering local elections and acting as the Elections Official for the City.

Allocation Method
Based on the assessment of the functions of the City Clerk Division, it is reasonable to distribute the allocable cost by using the method(s) described below.
.
.

Fifty percent (50%) of the allocable cost was allocated based on the total contracts/agreements for each department and fund
Fifty percent (50%) of the allocable cost was allocated based on the total agenda items for each department and fund
11 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

21 001: CITY CLERK - ADMINISTRATION
Total Contracts/Agreements
Total Agendas
50%
50%
Section 3: City Clerk - Communications
The Communications Division is responsible for the following functions: External communication, Video services/FCTV, and Social media
Allocation Method
Based on the assessment of the functions of the Communications Division, it is reasonable to distribute the allocable cost by using the method(s) described below.
.
.

Sixty percent (60%) of the allocable cost was allocated based on the communications division projects for each department and fund
Twenty five percent (25%) of the allocable cost was allocated based on the support directly to Fund 230
.
.

Ten percent (10%) of the allocable cost was allocated based on the support directly to Fund 401 Five percent (5%) of the allocable cost was allocated based on the support directly to Fund 451 001: CITY CLERK - COMMUNICATIONS
Communications Division Projects
Direct to Fund 230
60%
25%
10%
5%
Direct to Fund 401
Direct to Fund 451
Section 4: City/District Manager - Administration
The City/District Manager Department provides administrative and legislative/policy support to the City Council/EMID Board and City staff, general oversight of all City operations, and specific City-wide oversight in the following areas: Economic Development, Environmental Sustainability, Community Relations/Services, Legislative Advocacy, Budget, Animal Control, Transportation, Information Technology, and Emergency Preparedness
Allocation Method
Based on the assessment of functions of the City/District Manager - Administration, it is reasonable to distribute the allocable cost by using the method(s) described below. .
.

One third (33%) of the allocable cost was allocated based on the amount of modified total direct costs of each department and fund
One third (33%) of the allocable cost was allocated based on the total FTEs for each department and fund
12 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

22 . One third (33%) of the allocable cost was allocated based on the total agenda items for each department and fund
001: CITY/DISTRICT MANAGER -

ADMINISTRATION
Total Agendas 33%
33%
33%
Modified Total Direct Cost
Total FTE's
Section 5: City/District Manager – Self Insurance
The City/District Manager Department provides administrative and legislative/policy support to the City Council/EMID Board and City staff, general oversight of all City operations, and specific City-wide oversight in the following areas: Economic Development, Environmental Sustainability, Community Relations/Services, Legislative Advocacy, Budget, Animal Control, Transportation, Information Technology, and Emergency Preparedness
Allocation Method
Based on the assessment of functions of Self Insurance, it is reasonable to distribute the allocable cost by using the method(s) described below.
.
.

Fifty percent (50%) of the allocable cost was allocated based on the total square footage of City maintained facilities for each department and fund
Fifty percent (50%) of the allocable cost was allocated based on the total salaries and benefits for each department and fund
001: CITY/DISTRICT MANAGER - SELF

INSURANCE
GF Building Square Footage
GF Salaries & Benefits
50%
50%
Section 6: Council/Board – Council/Board
The City Council is the legislative body of the organization and is comprised of five members elected per District to four year overlapping terms of office. After completion of the 2020 Redistricting process, the City restructured to four districts and an elected Mayor. Beginning with the 2022 General Municipal Election, the City will have an elected Mayor. The Council Members also serve as the Successor Agency, Joint Powers Financing Authority and the Foster City Community Resources Foundation Board. The City Council formulates policy guidelines to ensure the provision of high quality municipal services for the residents and businesses in Foster City. The City Council appoints a City Manager charged with the implementation of 13 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

23 adopted policies, as well as a City Attorney that reviews Council actions and policies for legal considerations.

Allocation Method
Based on the assessment of functions of the Council/Board, it is reasonable to distribute the allocable cost by using the method(s) described below.
.
.
.
.

One third (33%) of the allocable cost was allocated based on the amount of modified total direct costs of each department and fund
One third (33%) of the allocable cost was allocated based on the total FTEs for each department and fund
One third (33%) of the allocable cost was allocated based on the total agenda items for each department and fund
For the OMB plan the costs of City Council are not allocated to ensure OMB compliance 001: COUNCIL/BOARD -

COUNCIL/BOARD
Total Agendas 33%
33%
33%
Modified Total Direct Cost
Total FTE's
Section 7: Council/Board – Parks & Rec Committee
The Parks and Recreation Committee of the City of Foster City serves in an advisory capacity at the pleasure of the City Council. The Parks and Recreation Committee shall support the spirit of the City Council priorities and Parks and Recreation goals and objectives in order to provide for a parks and recreation program that is responsive to the interests of Foster City citizens and strives for comprehensive community engagement.

Allocation Method
Based on the assessment of functions of the Parks and Recreation Committee, it is reasonable to distribute the allocable cost by using the method(s) described below. .
.

Parks and Recreation Committee provides support directly to the Parks and Recreation Department and Special Recreation Fund
For the OMB plan the costs of Parks and Recreation Committee are not allocated to ensure OMB compliance
001: COUNCIL/BOARD - PARKS & REC

COMMITTEE
Direct to Parks and Rec 100%
14 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

24 Section 8: Council/Board – Planning Commission
The Planning Commission consists of five residents of the City. The Planning Commission shall have all powers and duties imposed upon a planning commission and zoning agency by the Planning and Zoning Law of the State, subject to the provisions of the City Municipal Code and shall act as the advisory agency pursuant to the Subdivision Map Act of the State.

In addition, the Planning Commission shall consider the overall site and architectural development, and the redevelopment of properties of all commercial, industrial and residential districts.

Allocation Method
Based on the assessment of functions of the Planning Commission, it is reasonable to distribute the allocable cost by using the method(s) described below.
.
.
.

Fifty percent (50%) of the allocable cost was allocated based on the amount of modified total direct cost for each department and fund that Community Development Administration supports Fifty percent (50%) of the allocable cost was allocated based on the total FTEs for each department and fund that Community Development Administration supports For the OMB plan the costs of Planning Commission are not allocated to ensure OMB compliance 001: COUNCIL/BOARD - PLANNING

COMMISSION
Community Development Admin (FTE Allocation) 50%
Community Development Admin (MTDC Allocation) 50%
Section 9: Financial Services – Administration
The Financial Services Administration Division oversees cash, debt, and investment management, budgeting, financial reporting, design, and evaluates internal controls, and the formulation of financial policies for the City/ District and the Successor Agency of the former Community Development Agency.

Allocation Method
Based on the assessment of duties of the Finance Services Administration Division, it is reasonable to distribute the allocable cost by using the method(s) described below. .
.
.

Fifty percent (49.66%) of the allocable cost was allocated based on the amount of modified total direct costs of each department and fund
Forty nine percent (49.66%) of the allocable cost was allocated based on the total FTEs for each department and fund.

One percent (0.67%) of the allocable cost was allocated based on direct staff support to Fund 604 15 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

25 001: FINANCIAL SERVICES -

ADMINISTRATION
Modified Total Direct Cost
Total FTE's

49.7%

49.7%

0.7%Direct to Fund 604
Section 10: Financial Services – General Accounting
The General Accounting Division is responsible for general ledger, cashiering, capital assets, accounts payable, payroll, annual audits, and preparation of the Annual Financial Report, Annual State Controller’s reports, Annual Government Compensation in California Report (GCC), and other external and internal financial reports.

Allocation Method
Based on the assessment of duties of the General Accounting Division, it is reasonable to distribute the allocable cost by using the method(s) described below.
.
.
.
.
.

Forty percent (39.9%) of the allocable cost was allocated based on the amount of modified total direct costs of each department and fund
Twenty percent (19.9%) of the allocable cost was allocated based on the total number of purchase orders each department and fund
Twenty percent (19.9%) of the allocable cost was allocated based on the total number of accounts payable each department and fund
Twenty percent (19.9%) of the allocable cost was allocated based on the total FTEs for each department and fund
Less than One percent (0.4%) of the allocable cost was allocated based on direct staff support to Fund 604
001: FINANCIAL SERVICES - GENERAL

ACCOUNTING
Modified Total Direct Cost
Total Accounts Payable
Total Purchase Orders
Total FTE's

39.9%

19.9%

19.9%

19.9%

0.4%Direct to Fund 604
Section 11: Financial Services – Taxes & Licenses
The Taxes and Licenses Division is responsible for processing business license applications and collecting business license taxes; processes accounts receivable billing and performs collections on delinquent accounts.
16 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

26 Allocation Method
Based on the assessment of duties of the Taxes and Licenses Division, it is reasonable to distribute the allocable cost by using the method(s) described below.
. One hundred percent (100%) of the allocable cost was allocated based on the total number of accounts receivable each department and fund
001: FINANCIAL SERVICES - TAXES &

LICENSES
Total Accounts Receivable 100%
Section 12: Financial Services – Utility Accounting
The Utility Accounting Division is responsible for water/wastewater billing, collection, and works in conjunction with Public Works Maintenance for the integration of meter reading data.

Allocation Method
Based on the assessment of duties of the Utility Accounting Division, it is reasonable to distribute the allocable cost by using the method(s) described below.
. One hundred percent (100%) of the allocable cost was allocated based on the total utility revenue each department and fund
001: FINANCIAL SERVICES - UTILITY

ACCOUNTING
Utility Revenue 100%
Section 13: Human Resources
The Human Resources Department is responsible for recruiting, retaining, and developing the “human capital” of the City. The Department manages the City’s recruitment and selection process, workers’ compensation, classification, compensation and benefits programs, labor relations and negotiations.

Additionally, the Department ensures that the City complies with State and Federal employment laws and regulations. The Department provides training and other professional and organizational development programs and helps build and maintain positive relationships with its employees and labor organizations.

The Department is also responsible for providing consultation and advice regarding employee discipline and employment liability issues, overseeing the Employee Assistance Program (EAP), participating on the wellness committee, and working with other Departments on workforce development and planning programs. The Department also oversees risk management on behalf of the City, reviewing and attending to liability, property, vehicle and cyber claims.
17 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

27 Allocation Method
Based on the assessment of the functions of the Human Resources Department, it is reasonable to distribute the allocable cost by using the method(s) described below. .
.
.

One third (33%) of the allocable cost was allocated based on the total FTEs for each department and fund
One third (33%) of the allocable cost was allocated based on the total salaries and benefits for each department and fund
One third (33%) of the allocable cost was allocated based on the total new and terminated employees each department and fund
001: HUMAN RESOURCES DEPT
Total Salaries and Benefits
Total FTE's
33%
33%
33%Total New and Terminated Employees
Section 14: Recreation Administration
Parks and Recreation manages the City's parks, recreation activities, and community events.

Allocation Method
Based on the assessment of functions of Recreation Administration, it is reasonable to distribute the allocable cost by using the method(s) described below.
.
.

Fifty percent (50%) of the allocable cost was allocated based on the amount of modified total direct cost for each department and fund that Recreation Administration supports Fifty percent (50%) of the allocable cost was allocated based on the total FTEs for each department and fund that Recreation Administration supports
001: REC ADMINISTRATION
Parks and Rec Admin (FTE Allocation)
Parks and Rec Admin (MTDC Allocation)
50%
50%
Section 15: Police Administration
The Police Administrative Services Division is comprised of sworn and non-sworn assignments based out of the police station. These assignments include the Detective Bureau, Community Engagement, Recruitment & Hiring, Policy & Procedure, Crime Prevention, Property & Evidence, Dispatch Communications, Records Bureau, Emergency Service Volunteers, and Police Explorers.

Allocation Method
Based on the assessment of functions of Police Administration, it is reasonable to distribute the allocable cost by using the method(s) described below.
18 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

28 .
.

Fifty percent (50%) of the allocable cost was allocated based on the amount of modified total direct cost for each department and fund that Police Administration supports Fifty percent (50%) of the allocable cost was allocated based on the total FTEs for each department and fund that Police Administration supports
001: POLICE : ADMINISTRATION
Police Admin (FTE Allocation)
Police Admin (MTDC Allocation)
50%
50%
Section 16: Community Development - Planning Administration The Community Development Department is committed to planning, maintaining and improving the quality of life and public safety of Foster City in keeping with the vision of the City Council in the General Plan and other measures that reflect the City’s heritage as a Master Planned community.

Allocation Method
Based on the assessment of functions of Planning Administration, it is reasonable to distribute the allocable cost by using the method(s) described below.
.
.

Fifty percent (50%) of the allocable cost was allocated based on the amount of modified total direct cost for each department and fund that Community Development Administration supports Fifty percent (50%) of the allocable cost was allocated based on the total FTEs for each department and fund that Community Development Administration supports 001: CD: PLANNING ADMINISTRATION
Community Development Admin (FTE Allocation) 50%
Community Development Admin (MTDC Allocation) 50%
Section 17: Disaster Preparedness
Disaster Preparedness is a division within the Fire Department.

Allocation Method
Based on the assessment of functions of Disaster Preparedness, it is reasonable to distribute the allocable cost by using the method(s) described below.
. One hundred percent (100%) of the allocable cost was allocated based on the total FTEs for each department and fund
001: DISASTER PREPAREDNESS
Total FTE's 100%
19 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

29 Section 18: Public Works Administration
The Public Works Department manages infrastructure engineering, construction, operations and maintenance programs for streets (including traffic signal system, street lighting, sweeping and signage, pavement markings and striping), lagoons, levees, drainage, buildings, the water distribution system, wastewater collection and treatment system and the vehicle fleet. The Department also manages the City’s Capital Improvement Program (CIP) and reviews infrastructure improvements for private developments within the City.

Allocation Method
Based on the assessment of functions of Public Works Administration, it is reasonable to distribute the allocable cost by using the method(s) described below.
.
.

Fifty percent (50%) of the allocable cost was allocated based on the amount of modified total direct cost for each department and fund that Public Works Administration supports Fifty percent (50%) of the allocable cost was allocated based on the total FTEs for each department and fund that Public Works Administration supports
001: PUBLIC WORKS: ADMIN
Public Works Admin (FTE Allocation)
Public Works Admin (MTDC Allocation)
50%
50%
20 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

30 Iterative Allocation
The total allocable expenditures of each central service department were allocated to other departments (including both operating departments and other central service departments) based on the individual methodologies outlined above in Sections 1 through 18 of the Allocation Percentages chapter. Any cost allocated from central service to central service is then reallocated out using the same methodology. This operation is done iteratively until all allocable cost is received by the operating departments and funds, and none remain with the central services. After completion of the iterative allocation method, a total combined allocable cost of $17,637,066 was distributed to all departments and funds until the allocable cost remained only in the operating departments and funds, and the amount of allocable costs remaining in central service departments was equal to zero.

The full cost plan follows the same methodology with the exception that all costs that were excluded solely for OMB compliance, but were reasonable for the full plan, were made allowable and included in the allocation. See Table B-1 for additional details for the full cost plan.

After implementing the iterative allocation methodology, all allocable central service costs have been distributed to the operating departments and funds. Table 1 in the Executive Summary of this report summarized the distribution of the total allocable cost of $17,637,066 to each recipient department for the OMB compliant CAP. Table 2 summarized the distribution of the total allocable cost of $18,694,051 to each recipient department for the full cost CAP.
21 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

31 Appendix A
Appendix A lists the tables detailing the allocation methodology performed in allocating central service costs for the OMB Compliant cost allocation plan.
22 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

32 Table A-1a: Initial Allocation Percentages (OMB Compliant CAP) First Iteration Central Service Departments
001: CITY/DISTRICT 001: CITY/DISTRICT001: CITY 001: CITY CLERK - 001: CITY CLERK -Central Service/Operating Departments MANAGER - MANAGER - SELF

INSURANCEATTORNEY ADMINISTRATION COMMUNICATIONS ADMINISTRATION 001: CITY ATTORNEY 0.0%

5.3%

0.3%

21.4%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.2%

0.9%

20.0%

1.0%

0.0%

10.5%

21.8%

0.0%

0.0%

1.9%

4.1%

0.5%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

1.2%

0.0%

0.0%

1.2%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

1.1%

2.1%

0.7%

16.0%

0.0%

4.8%

0.0%

0.0%

6.9%

4.3%

0.0%

0.5%

7.1%

8.1%

0.5%

18.7%

0.0%

1.2%

0.0%

0.4%

1.1%

2.2%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

2.5%

0.0%

0.0%

1.9%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

18.0%

0.0%

12.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

1.2%

0.0%

0.0%

0.0%

0.0%

0.6%

0.0%

10.8%

4.8%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

37.0%

10.6%

0.0%

0.0%

5.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

1.0% 0.0%
001: CITY CLERK - ADMINISTRATION
001: CITY CLERK - COMMUNICATIONS
001: CITY/DISTRICT MANAGER - ADMINISTRATION
001: CITY/DISTRICT MANAGER - SELF INSURANCE
001: COUNCIL/BOARD - COUNCIL/BOARD
001: COUNCIL/BOARD - PARKS & REC COMMITTEE
001: COUNCIL/BOARD - PLANNING COMMISSION
001: FINANCIAL SERVICES - ADMINISTRATION
001: FINANCIAL SERVICES - GENERAL ACCOUNTING
001: FINANCIAL SERVICES - TAXES & LICENSES
001: FINANCIAL SERVICES - UTILITY ACCOUNTING
001: HUMAN RESOURCES DEPT
001: REC ADMINISTRATION
001: POLICE : ADMINISTRATION
001: CD: PLANNING ADMINISTRATION
001: COMMUNITY DEVELOPMENT
001: FIRE
001: LIBRARY SERVICES
001: PARKS & RECREATION

1.9%

1.1%

6.7%

0.2%

3.4%

0.0%

0.0%

4.1%

4.3%

0.2%

0.7%

4.8%

3.6%

6.8%

5.2%

4.0%

4.5%

0.2%

6.2%

11.2%

5.0%

3.9%

0.2%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.2%

0.0%

0.0%

0.4%

0.0%

0.0%

0.1%

0.2%

0.3%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

9.7%

0.0%

0.0%

6.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

2.1%

1.2%

4.4%

0.0%

3.1%

0.0%

0.0%

1.4%

3.0%

0.4%

0.7%

2.8%

0.0%

0.0%

0.0%

7.6%

5.0%

10.0%

28.2%

21.6%

8.6%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
001: POLICE
001: PUBLIC WORKS
003: SPECIAL RECREATION
005: COMMUNITY BENEFIT PROGRAM
006: DRUG ABUSE RESIST EDUCATI
007: SOLAR INCENTIVE GRANT PRG
008: EE RENTAL ASSISTANCE PRGM
009: ASSET SEIZURE
012: SUSTAINABLE FOSTER CITY
101: TRAFFIC SAFETY
102: MEASURE "A"
103: GAS TAX
104: PARK IN-LIEU FEES
105: MEASURE M
114: CalOpps Fund
116: FOSTER CITY FOUNDATION FD
119: SB1 ROAD MAINT&REHAB A/C
122: LMIHAF-HOUSING SUCCESSOR
124: FC AFFORDABLE HOUSING
128: GENERAL PLAN MAINTENANCE
129: CONST & DEMO RECYCLING FD
130: TECHNOLOGY MAINTENANCE FD
131: SB 1186 FUND
132: SMIP FEE FUND
133: CRV GRANT FUND
134: CURBSIDE RECYCLING FEE FD
135: GREEN BUILDING FEE FUND
136: MEASURE W
138: TENANT RELOCATION ASSIST
139: WORKFORCE HOUSING FUND
140: EQUIPMENT WORKFORCE HSG
141: SB1383 IMPLEMENTATIONS
230: LEVEE PROTECT I&R IMP FD
401: WATER REVENUE
408: WATER EQUIPMENT REPLACEMN
409: WATER CONNECTION FEES
451: SEWER REVENUE
453: WSTWTR RATE STABILIZATION
454: WASTEWTR REVENUE BOND FD
458: WASTEWATER EQUIP REPLACE
459: WSTWTR NOTES & WIFIA LOAN
460: WASTEWATER CONNECTION FEE
604: SA-RPTTF
607: TOURISM ASSESSMENT
23 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

33 Table A-1b: Initial Allocation Percentages (OMB Compliant CAP) – continued First Iteration Central Service Departments
001:

COUNCIL/BOARD -

COUNCIL/BOARD
001: COUNCIL/BOARD - 001: COUNCIL/BOARD - 001: FINANCIAL

PARKS & REC

COMMITTEE
001: FINANCIAL

SERVICES - GENERAL

ACCOUNTING
Central Service/Operating Departments PLANNING

COMMISSION

SERVICES -

ADMINISTRATION
001: CITY ATTORNEY 1.0%

1.9%

1.1%

6.7%

0.2%

3.4%

0.0%

0.0%

4.1%

4.3%

0.2%

0.7%

4.8%

3.6%

6.8%

5.2%

4.0%

4.5%

0.2%

6.2%

11.2%

5.0%

3.9%

0.2%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.2%

0.0%

0.0%

0.4%

0.0%

0.0%

0.1%

0.2%

0.3%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

9.7%

0.0%

0.0%

6.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0% 0.0% 0.4%

1.0%

1.1%

2.6%

0.3%

0.3%

0.0%

0.0%

0.9%

2.2%

0.3%

0.6%

1.7%

2.6%

10.1%

0.9%

5.9%

6.7%

0.3%

9.1%

15.5%

5.2%

5.8%

0.3%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.3%

0.0%

0.0%

0.5%

0.0%

0.0%

0.1%

0.2%

0.5%

0.2%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

13.0%

0.0%

0.0%

8.3%

0.0%

0.0%

0.0%

0.0%

0.0%

0.8%

0.0%

0.5%

1.4%

1.2%

2.2%

0.3%

0.7%

0.2%

0.0%

1.1%

1.6%

0.5%

0.7%

2.3%

2.7%

7.6%

1.0%

3.9%

5.5%

0.2%

9.8%

10.1%

6.2%

9.1%

0.7%

0.0%

0.0%

0.0%

0.0%

0.6%

0.0%

0.0%

0.3%

0.0%

0.0%

0.8%

0.3%

0.0%

0.7%

0.5%

1.1%

0.6%

0.2%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.3%

0.0%

0.0%

0.2%

12.5%

0.2%

0.0%

8.1%

0.0%

0.2%

0.2%

0.2%

0.0%

0.7%

0.0%
001: CITY CLERK - ADMINISTRATION
001: CITY CLERK - COMMUNICATIONS
001: CITY/DISTRICT MANAGER - ADMINISTRATION
001: CITY/DISTRICT MANAGER - SELF INSURANCE
001: COUNCIL/BOARD - COUNCIL/BOARD
001: COUNCIL/BOARD - PARKS & REC COMMITTEE
001: COUNCIL/BOARD - PLANNING COMMISSION
001: FINANCIAL SERVICES - ADMINISTRATION
001: FINANCIAL SERVICES - GENERAL ACCOUNTING
001: FINANCIAL SERVICES - TAXES & LICENSES
001: FINANCIAL SERVICES - UTILITY ACCOUNTING
001: HUMAN RESOURCES DEPT
001: REC ADMINISTRATION
001: POLICE : ADMINISTRATION
001: CD: PLANNING ADMINISTRATION
001: COMMUNITY DEVELOPMENT
001: FIRE
001: LIBRARY SERVICES
001: PARKS & RECREATION

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

33.3%

0.0%

0.0%

0.0%

0.0%

0.0%

33.3%

0.0%

0.0%

33.3%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
100.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
001: POLICE
001: PUBLIC WORKS
003: SPECIAL RECREATION
005: COMMUNITY BENEFIT PROGRAM
006: DRUG ABUSE RESIST EDUCATI
007: SOLAR INCENTIVE GRANT PRG
008: EE RENTAL ASSISTANCE PRGM
009: ASSET SEIZURE
012: SUSTAINABLE FOSTER CITY
101: TRAFFIC SAFETY
102: MEASURE "A"
103: GAS TAX
104: PARK IN-LIEU FEES
105: MEASURE M
114: CalOpps Fund
116: FOSTER CITY FOUNDATION FD
119: SB1 ROAD MAINT&REHAB A/C
122: LMIHAF-HOUSING SUCCESSOR
124: FC AFFORDABLE HOUSING
128: GENERAL PLAN MAINTENANCE
129: CONST & DEMO RECYCLING FD
130: TECHNOLOGY MAINTENANCE FD
131: SB 1186 FUND
132: SMIP FEE FUND
133: CRV GRANT FUND
134: CURBSIDE RECYCLING FEE FD
135: GREEN BUILDING FEE FUND
136: MEASURE W
138: TENANT RELOCATION ASSIST
139: WORKFORCE HOUSING FUND
140: EQUIPMENT WORKFORCE HSG
141: SB1383 IMPLEMENTATIONS
230: LEVEE PROTECT I&R IMP FD
401: WATER REVENUE
408: WATER EQUIPMENT REPLACEMN
409: WATER CONNECTION FEES
451: SEWER REVENUE
453: WSTWTR RATE STABILIZATION
454: WASTEWTR REVENUE BOND FD
458: WASTEWATER EQUIP REPLACE
459: WSTWTR NOTES & WIFIA LOAN
460: WASTEWATER CONNECTION FEE
604: SA-RPTTF
607: TOURISM ASSESSMENT
24 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

34 Table A-1c: Initial Allocation Percentages (OMB Compliant CAP) - continued First Iteration Central Service Departments
001: FINANCIAL

SERVICES - TAXES SERVICES - UTILITY RESOURCES
& LICENSES ACCOUNTING DEPT

0.0% 0.0%
001: FINANCIAL 001: HUMAN 001: REC 001: POLICE :Central Service/Operating Departments ADMINISTRATION ADMINISTRATION 001: CITY ATTORNEY 0.0%

1.2%

0.9%

3.7%

0.0%

0.1%

0.0%

0.7%

0.8%

2.9%

0.2%

0.5%

2.3%

2.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

64.5%

0.0%

0.0%

35.5%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

99.7%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
001: CITY CLERK - ADMINISTRATION
001: CITY CLERK - COMMUNICATIONS
001: CITY/DISTRICT MANAGER - ADMINISTRATION
001: CITY/DISTRICT MANAGER - SELF INSURANCE
001: COUNCIL/BOARD - COUNCIL/BOARD
001: COUNCIL/BOARD - PARKS & REC COMMITTEE
001: COUNCIL/BOARD - PLANNING COMMISSION
001: FINANCIAL SERVICES - ADMINISTRATION
001: FINANCIAL SERVICES - GENERAL ACCOUNTING
001: FINANCIAL SERVICES - TAXES & LICENSES
001: FINANCIAL SERVICES - UTILITY ACCOUNTING
001: HUMAN RESOURCES DEPT
001: REC ADMINISTRATION
001: POLICE : ADMINISTRATION
001: CD: PLANNING ADMINISTRATION
001: COMMUNITY DEVELOPMENT
001: FIRE
001: LIBRARY SERVICES
001: PARKS & RECREATION

0.0%

0.0%

0.8%

0.0%

0.0%

0.0%

0.0%

0.0%

0.6%

0.0%

0.0%

3.3%

0.0%

0.4%

4.5%

0.0%

0.4%

0.0%

0.0%

15.6%

0.8%

4.3%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

57.6%

0.4%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

1.4%

0.0%

0.0%

0.0%

0.0%

4.9%

0.0%

0.0%

0.6%

0.0%

0.0%

0.0%

0.0%

0.0%

0.2%

2.9%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

48.3%

0.0%

0.0%

51.7%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

10.2%

0.8%

7.0%

2.1%

0.0%

7.9%

16.2%

4.3%

19.6%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.3%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

5.8%

0.0%

0.0%

7.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
001: POLICE
001: PUBLIC WORKS
003: SPECIAL RECREATION
005: COMMUNITY BENEFIT PROGRAM
006: DRUG ABUSE RESIST EDUCATI
007: SOLAR INCENTIVE GRANT PRG
008: EE RENTAL ASSISTANCE PRGM
009: ASSET SEIZURE
012: SUSTAINABLE FOSTER CITY
101: TRAFFIC SAFETY
102: MEASURE "A"
103: GAS TAX
104: PARK IN-LIEU FEES
105: MEASURE M
114: CalOpps Fund
116: FOSTER CITY FOUNDATION FD
119: SB1 ROAD MAINT&REHAB A/C
122: LMIHAF-HOUSING SUCCESSOR
124: FC AFFORDABLE HOUSING
128: GENERAL PLAN MAINTENANCE
129: CONST & DEMO RECYCLING FD
130: TECHNOLOGY MAINTENANCE FD
131: SB 1186 FUND
132: SMIP FEE FUND
133: CRV GRANT FUND
134: CURBSIDE RECYCLING FEE FD
135: GREEN BUILDING FEE FUND
136: MEASURE W
138: TENANT RELOCATION ASSIST
139: WORKFORCE HOUSING FUND
140: EQUIPMENT WORKFORCE HSG
141: SB1383 IMPLEMENTATIONS
230: LEVEE PROTECT I&R IMP FD
401: WATER REVENUE
408: WATER EQUIPMENT REPLACEMN
409: WATER CONNECTION FEES
451: SEWER REVENUE
453: WSTWTR RATE STABILIZATION
454: WASTEWTR REVENUE BOND FD
458: WASTEWATER EQUIP REPLACE
459: WSTWTR NOTES & WIFIA LOAN
460: WASTEWATER CONNECTION FEE
604: SA-RPTTF
607: TOURISM ASSESSMENT
25 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

35 Table A-1d: Initial Allocation Percentages (OMB Compliant CAP) - continued First Iteration Central Service Departments
001: CD: 001: DISASTER 001: PUBLICCentral Service/Operating Departments PLANNING PREPAREDNESS WORKS: ADMINADMINISTRATION 001: CITY ATTORNEY 0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
100.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

1.3%

1.4%

2.9%

0.0%

0.0%

0.0%

0.0%

1.0%

3.0%

0.4%

0.8%

2.0%

2.6%

12.4%

1.1%

8.1%

0.0%

0.0%

11.0%

19.6%

5.5%

9.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.4%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

7.3%

0.0%

0.0%

7.5%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.4%

1.1%

1.1%

2.8%

0.0%

0.3%

0.0%

0.0%

0.0%

0.0%

0.3%

0.7%

1.8%

2.8%

11.0%

0.9%

6.4%

7.2%

0.3%

9.8%

16.8%

5.6%

6.2%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.4%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.5%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

14.0%

0.0%

0.0%

9.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
001: CITY CLERK - ADMINISTRATION
001: CITY CLERK - COMMUNICATIONS
001: CITY/DISTRICT MANAGER - ADMINISTRATION
001: CITY/DISTRICT MANAGER - SELF INSURANCE
001: COUNCIL/BOARD - COUNCIL/BOARD
001: COUNCIL/BOARD - PARKS & REC COMMITTEE
001: COUNCIL/BOARD - PLANNING COMMISSION
001: FINANCIAL SERVICES - ADMINISTRATION
001: FINANCIAL SERVICES - GENERAL ACCOUNTING
001: FINANCIAL SERVICES - TAXES & LICENSES
001: FINANCIAL SERVICES - UTILITY ACCOUNTING
001: HUMAN RESOURCES DEPT
001: REC ADMINISTRATION
001: POLICE : ADMINISTRATION
001: CD: PLANNING ADMINISTRATION
001: COMMUNITY DEVELOPMENT
001: FIRE
001: LIBRARY SERVICES
001: PARKS & RECREATION
001: POLICE
001: PUBLIC WORKS
003: SPECIAL RECREATION
005: COMMUNITY BENEFIT PROGRAM
006: DRUG ABUSE RESIST EDUCATI
007: SOLAR INCENTIVE GRANT PRG
008: EE RENTAL ASSISTANCE PRGM
009: ASSET SEIZURE
012: SUSTAINABLE FOSTER CITY
101: TRAFFIC SAFETY
102: MEASURE "A"
103: GAS TAX
104: PARK IN-LIEU FEES
105: MEASURE M
114: CalOpps Fund
116: FOSTER CITY FOUNDATION FD
119: SB1 ROAD MAINT&REHAB A/C
122: LMIHAF-HOUSING SUCCESSOR
124: FC AFFORDABLE HOUSING
128: GENERAL PLAN MAINTENANCE
129: CONST & DEMO RECYCLING FD
130: TECHNOLOGY MAINTENANCE FD
131: SB 1186 FUND
132: SMIP FEE FUND
133: CRV GRANT FUND
134: CURBSIDE RECYCLING FEE FD
135: GREEN BUILDING FEE FUND
136: MEASURE W
138: TENANT RELOCATION ASSIST
139: WORKFORCE HOUSING FUND
140: EQUIPMENT WORKFORCE HSG
141: SB1383 IMPLEMENTATIONS
230: LEVEE PROTECT I&R IMP FD
401: WATER REVENUE
408: WATER EQUIPMENT REPLACEMN
409: WATER CONNECTION FEES
451: SEWER REVENUE
453: WSTWTR RATE STABILIZATION
454: WASTEWTR REVENUE BOND FD
458: WASTEWATER EQUIP REPLACE
459: WSTWTR NOTES & WIFIA LOAN
460: WASTEWATER CONNECTION FEE
604: SA-RPTTF
607: TOURISM ASSESSMENT
26 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

36 Table A-2a: Final Allocation Percentages (OMB Compliant CAP) Central Service Departments
001:001:

CITY/DISTRICT

MANAGER -
001: 001: 001:COUNCIL/

BOARD -

COUNCIL/
BOARD
001: FINANCIAL

SERVICES -

ADMINISTRATION
001: CITY 001: CITY CLERK -

ATTORNEY ADMINISTRATION COMMUNICATIONS
001: CITY CLERK - CITY/DISTRICT

MANAGER - SELF

INSURANCE

COUNCIL/BOARD - COUNCIL/BOARD -

PARKS & REC

COMMITTEE
Central Service/Operating Departments PLANNING

COMMISSIONADMINISTRATION
001: COMMUNITY DEVELOPMENT
001: FIRE
001: LIBRARY SERVICES
001: PARKS & RECREATION
001: POLICE
001: PUBLIC WORKS
003: SPECIAL RECREATION
005: COMMUNITY BENEFIT PROGRAM
006: DRUG ABUSE RESIST EDUCATI
007: SOLAR INCENTIVE GRANT PRG
008: EE RENTAL ASSISTANCE PRGM
009: ASSET SEIZURE
012: SUSTAINABLE FOSTER CITY
101: TRAFFIC SAFETY
102: MEASURE "A"
103: GAS TAX
104: PARK IN-LIEU FEES
105: MEASURE M
114: CalOpps Fund
116: FOSTER CITY FOUNDATION FD
119: SB1 ROAD MAINT&REHAB A/C
122: LMIHAF-HOUSING SUCCESSOR
124: FC AFFORDABLE HOUSING
128: GENERAL PLAN MAINTENANCE
129: CONST & DEMO RECYCLING FD
130: TECHNOLOGY MAINTENANCE FD
131: SB 1186 FUND

39.2%

2.9%

0.1%

9.4%

19.6%

3.9%

7.8%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.4%

0.0%

0.0%

0.0%

0.1%

0.4%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.4%

8.4%

0.0%

0.0%

6.8%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

25.6%

5.1%

0.2%

13.5%

18.6%

6.1%

9.1%

0.1%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.2%

0.0%

0.0%

0.4%

0.0%

0.0%

0.1%

0.1%

0.3%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.6%

11.4%

0.0%

0.0%

8.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

4.0%

2.5%

0.1%

14.7%

12.9%

2.1%

2.8%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.1%

0.1%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

37.2%

14.9%

0.0%

0.0%

7.9%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

12.8%

6.3%

0.3%

12.4%

25.9%

6.9%

8.5%

0.3%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.3%

0.0%

0.0%

0.7%

0.1%

0.0%

0.1%

0.2%

0.5%

0.2%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.2%

0.0%

0.0%

0.6%

14.1%

0.0%

0.0%

9.2%

0.0%

0.0%

0.0%

0.0%

0.0%

0.2%

0.0%

9.8%

6.0%

10.0%

30.4%

26.0%

9.7%

2.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.3%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.5%

2.7%

0.0%

0.0%

2.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

12.8%

6.3%

0.3%

12.4%

25.9%

6.9%

8.5%

0.3%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.3%

0.0%

0.0%

0.7%

0.1%

0.0%

0.1%

0.2%

0.5%

0.2%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.2%

0.0%

0.0%

0.6%

14.1%

0.0%

0.0%

9.2%

0.0%

0.0%

0.0%

0.0%

0.0%

0.2%

0.0%

0.0% 100.0% 8.2%

7.4%

0.4%

12.4%

28.7%

5.9%

7.9%

0.3%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.4%

0.0%

0.0%

0.8%

0.0%

0.0%

0.1%

0.3%

0.6%

0.2%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.2%

0.0%

0.0%

0.5%

14.9%

0.0%

0.0%

9.7%

0.0%

0.0%

0.0%

0.0%

0.0%

0.9%

0.0%

0.0%

0.0%

54.8%

0.0%

0.0%

45.2%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
132: SMIP FEE FUND
133: CRV GRANT FUND
134: CURBSIDE RECYCLING FEE FD
135: GREEN BUILDING FEE FUND
136: MEASURE W
138: TENANT RELOCATION ASSIST
139: WORKFORCE HOUSING FUND
140: EQUIPMENT WORKFORCE HSG
141: SB1383 IMPLEMENTATIONS
230: LEVEE PROTECT I&R IMP FD
401: WATER REVENUE
408: WATER EQUIPMENT REPLACEMN
409: WATER CONNECTION FEES
451: SEWER REVENUE
453: WSTWTR RATE STABILIZATION
454: WASTEWTR REVENUE BOND FD
458: WASTEWATER EQUIP REPLACE
459: WSTWTR NOTES & WIFIA LOAN
460: WASTEWATER CONNECTION FEE
604: SA-RPTTF
607: TOURISM ASSESSMENT
27 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

37 Table A-2b: Final Allocation Percentages (OMB Compliant CAP) - continued Central Service Departments
001: FINANCIAL

SERVICES -

TAXES &
001: FINANCIAL

SERVICES - GENERAL

ACCOUNTING
001: FINANCIAL

SERVICES - UTILITY

ACCOUNTING
001: HUMAN

RESOURCES
DEPT
001: CD:

PLANNING

ADMINISTRATION
001: PUBLIC
WORKS:

ADMIN
001: REC 001: POLICE : 001: DISASTER
PREPAREDNESSCentral Service/Operating Departments ADMINISTRATION ADMINISTRATION

LICENSES
001: COMMUNITY DEVELOPMENT
001: FIRE
001: LIBRARY SERVICES
001: PARKS & RECREATION
001: POLICE
001: PUBLIC WORKS
003: SPECIAL RECREATION
005: COMMUNITY BENEFIT PROGRAM
006: DRUG ABUSE RESIST EDUCATI
007: SOLAR INCENTIVE GRANT PRG
008: EE RENTAL ASSISTANCE PRGM
009: ASSET SEIZURE
012: SUSTAINABLE FOSTER CITY
101: TRAFFIC SAFETY
102: MEASURE "A"
103: GAS TAX
104: PARK IN-LIEU FEES
105: MEASURE M
114: CalOpps Fund
116: FOSTER CITY FOUNDATION FD
119: SB1 ROAD MAINT&REHAB A/C
122: LMIHAF-HOUSING SUCCESSOR
124: FC AFFORDABLE HOUSING
128: GENERAL PLAN MAINTENANCE
129: CONST & DEMO RECYCLING FD
130: TECHNOLOGY MAINTENANCE FD
131: SB 1186 FUND

6.6%

6.3%

0.3%

13.4%

21.2%

7.0%

11.6%

0.7%

0.0%

0.0%

0.0%

0.0%

0.6%

0.0%

0.0%

0.3%

0.0%

0.0%

1.2%

0.4%

0.0%

0.8%

0.5%

1.1%

0.6%

0.2%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.4%

0.0%

0.0%

0.7%

14.7%

0.2%

0.0%

9.7%

0.0%

0.2%

0.2%

0.2%

0.0%

0.7%

0.1%

5.1% 0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

48.3%

0.0%

0.0%

51.7%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

10.0% 0.0%

0.0%

0.0%

64.5%

0.0%

0.0%

35.5%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

99.7%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
100.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

10.6%

0.8%

0.0%

14.5%

35.5%

6.3%

11.5%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.7%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.6%

9.6%

0.0%

0.0%

9.2%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

8.4%

7.6%

0.3%

12.6%

29.6%

6.0%

8.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.4%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.6%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.5%

15.3%

0.0%

0.0%

10.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.7%

0.0%

0.7%

17.7%

1.1%

5.3%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

57.6%

0.4%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

1.4%

0.0%

0.0%

0.0%

0.0%

5.6%

0.0%

0.0%

1.2%

0.0%

0.0%

0.0%

0.0%

0.0%

0.2%

2.9%

3.0%

0.0%

11.2%

30.2%

5.2%

21.9%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.5%

0.0%

0.0%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.4%

8.1%

0.0%

0.0%

8.8%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
132: SMIP FEE FUND
133: CRV GRANT FUND
134: CURBSIDE RECYCLING FEE FD
135: GREEN BUILDING FEE FUND
136: MEASURE W
138: TENANT RELOCATION ASSIST
139: WORKFORCE HOUSING FUND
140: EQUIPMENT WORKFORCE HSG
141: SB1383 IMPLEMENTATIONS
230: LEVEE PROTECT I&R IMP FD
401: WATER REVENUE
408: WATER EQUIPMENT REPLACEMN
409: WATER CONNECTION FEES
451: SEWER REVENUE
453: WSTWTR RATE STABILIZATION
454: WASTEWTR REVENUE BOND FD
458: WASTEWATER EQUIP REPLACE
459: WSTWTR NOTES & WIFIA LOAN
460: WASTEWATER CONNECTION FEE
604: SA-RPTTF
607: TOURISM ASSESSMENT
28 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

38 Table A-3a: Final Allocation Amounts (OMB Compliant CAP) Central Service Departments
001: 001: 001:001: CITY/DISTRICT 001: COUNCIL/BOARD - 001: FINANCIAL001: CITY 001: CITY CLERK - 001: CITY CLERK - CITY/DISTRICT COUNCIL/BOARD COUNCIL/BOARD -Department Classification Department MANAGER - PLANNING SERVICES -ATTORNEY ADMINISTRATION COMMUNICATIONS MANAGER - SELF

INSURANCE
- PARKS & REC

COMMITTEEADMINISTRATION COMMISSION ADMINISTRATIONCOUNCIL/BOARD 90,961 658,204
168,195
591,057
23,355
1,899,310 536,953 0 0 0 738,441
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
001: COMMUNITY DEVELOPMENT
001: FIRE
001: LIBRARY SERVICES
001: PARKS & RECREATION
001: POLICE
001: PUBLIC WORKS
003: SPECIAL RECREATION
005: COMMUNITY BENEFIT PROGRAM
006: DRUG ABUSE RESIST EDUCATI
007: SOLAR INCENTIVE GRANT PRG
008: EE RENTAL ASSISTANCE PRGM
009: ASSET SEIZURE
012: SUSTAINABLE FOSTER CITY
101: TRAFFIC SAFETY
102: MEASURE "A"
103: GAS TAX
104: PARK IN-LIEU FEES
105: MEASURE M
114: CalOpps Fund
116: FOSTER CITY FOUNDATION FD
119: SB1 ROAD MAINT&REHAB A/C
122: LMIHAF-HOUSING SUCCESSOR
124: FC AFFORDABLE HOUSING
128: GENERAL PLAN MAINTENANCE
129: CONST & DEMO RECYCLING FD
130: TECHNOLOGY MAINTENANCE FD
131: SB 1186 FUND
35,639
2,681
102
8,509
17,832
3,529
7,134
70 242,562
119,162
5,605
236,065
492,482
130,452
160,865
5,417
6 52,727
32,280
53,672
163,487
139,604
52,005
10,499
282
0 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
60,553
54,413
2,619
91,225
211,767
43,756
58,680
2,480
3 33,824
1,132
88,634
122,322
40,200
60,212
809
1 14,886
526
86,666
76,491
12,550
16,574
508
1 27
-
40 175
57 -
0 5 66 287
-
419
17 -
18 155
24 -
227
-
-
124
-
194
721
283
-
-
9 35
11 -
107
-
-
377
21 -
29 52
373
66 16
1 -
78 485
127
-
1,199
-
1,860
607
-
537
-
-
1,216
94 5,722
-
2,664
-
- - -
2,764
251
-
436
594
2,128
821
198
10 14
96 53
18 12,657
977
1,782
100
-
5,723
363
-
756
1,894
4,118
1,509
519
10 - -
188
384
885
331
111
3 4
29 24
5 -
54 359
-
45 1,989
4,094
9,354
3,515
1,186
35 185
203
491
211
74 5
132: SMIP FEE FUND
133: CRV GRANT FUND
1 6
5 1
39 310
253
48 7 9
97 118
10 -
39 10
9 134: CURBSIDE RECYCLING FEE FD
135: GREEN BUILDING FEE FUND
136: MEASURE W
138: TENANT RELOCATION ASSIST
139: WORKFORCE HOUSING FUND
140: EQUIPMENT WORKFORCE HSG
141: SB1383 IMPLEMENTATIONS
230: LEVEE PROTECT I&R IMP FD
401: WATER REVENUE
408: WATER EQUIPMENT REPLACEMN
409: WATER CONNECTION FEES
451: SEWER REVENUE
453: WSTWTR RATE STABILIZATION
454: WASTEWTR REVENUE BOND FD
458: WASTEWATER EQUIP REPLACE
459: WSTWTR NOTES & WIFIA LOAN
460: WASTEWATER CONNECTION FEE
604: SA-RPTTF
- - - -
11 54
-
80 539
-
100
3,828
74,716
85 569 50
177
-
272
1,774
-
223
3,357
109,753
40 3,797
-
9 479 19
2,832
14,540
42 -
346
7,662
4 219,710
88,304
21 10,610
268,616
217
- - - - -
6,185
-
52,971
-
46,448
-
174,285
-
10,707
-
71,721
-
4 3
4 79
65 79
20 16
21 213
166
224
-
38 32
36 -
289
77 47
31 56
- - - -
56 11
935
60 371
21 3,948
219
6,475
82607: TOURISM ASSESSMENT
29 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

39 Table A-3b: Final Allocation Amounts (OMB Compliant CAP) - continued Central Service Departments
001: 001:001: FINANCIAL

SERVICES -

TAXES &

FINANCIAL

SERVICES -

GENERAL

FINANCIAL

SERVICES -

UTILITY
001: CD:

PLANNING
001: PUBLIC
WORKS:001: HUMAN 001: REC 001: POLICE : 001: DISASTER
PREPAREDNESSDepartment Classification Department Total Allocation 17,637,066

RESOURCES DEPT ADMINISTRATION ADMINISTRATION ADMINISTRATION ADMINLICENSESACCOUNTING ACCOUNTING 1,224,489 33,152 383,480 1,158,743
116,027
2,240,325 6,802,383 564,941 26,132 688,495
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
001: COMMUNITY DEVELOPMENT
001: FIRE
001: LIBRARY SERVICES
001: PARKS & RECREATION
001: POLICE
001: PUBLIC WORKS
003: SPECIAL RECREATION
005: COMMUNITY BENEFIT PROGRAM
006: DRUG ABUSE RESIST EDUCATI
007: SOLAR INCENTIVE GRANT PRG
008: EE RENTAL ASSISTANCE PRGM
009: ASSET SEIZURE
012: SUSTAINABLE FOSTER CITY
101: TRAFFIC SAFETY
102: MEASURE "A"
80,240
76,938
3,577
164,353
259,182
85,260
142,075
8,993
4 577
-
259
7,172
387
1,682 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
564,941 2,779
213
58,136
52,060
2,285
86,622
203,753
41,563
55,690
84 0
114
-
92 611
271
-
2,556
-
-
1,539
155
-
34 63
3,842
1,375
19 1
1 67
113
3 -
39 62
1,406,835
421,720
69,965
2,503,455
8,672,124
472,053
1,566,770
19,097
14 1,251
-
8,834
11,525
1,817
-
230
3 246
35,033
435
129,574
350,090
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
9 1,444,282 3,792
9,271
1,651
3,007
10 0
1 5,880 -
-
6,783,450
378 60,709 -
-
-
-
-
-
1,746 254,244
441
0 796,043
3 0
0 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
33 - - -
0 2
0 162
302
49 7,558
-
-
-
-
-
-
-
4 7
1 - - - -
103: GAS TAX 3,643
-
-
4 458
-
-
9 17,127
-
-
104: PARK IN-LIEU FEES
105: MEASURE M
114: CalOpps Fund
-
-
-
-
14,198
4,376
-
9,298
6,029
13,888
7,545
2,883
285
419
2,145
161
523
-
19,102 5,612
379
-
330
312
1,851
417
122
9 13
75 20
16 188
10 -
8 7
21 9
3 0
0 2
0 0
65,156
18,229
-
13,255
13,635
36,959
15,801
5,132
360
506
2,866
757
633
-
2,012
11,790
-
1,433
256,835
1,131,686
3,142
-
852,804
-
2,805
2,401
2,674
-
116: FOSTER CITY FOUNDATION FD
119: SB1 ROAD MAINT&REHAB A/C
122: LMIHAF-HOUSING SUCCESSOR
124: FC AFFORDABLE HOUSING
128: GENERAL PLAN MAINTENANCE
129: CONST & DEMO RECYCLING FD
130: TECHNOLOGY MAINTENANCE FD
131: SB 1186 FUND
131
-
2 2
8 3
1 0
0 1
0 0
11,375
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
132: SMIP FEE FUND
133: CRV GRANT FUND
134: CURBSIDE RECYCLING FEE FD
135: GREEN BUILDING FEE FUND
136: MEASURE W
138: TENANT RELOCATION ASSIST
139: WORKFORCE HOUSING FUND
140: EQUIPMENT WORKFORCE HSG
141: SB1383 IMPLEMENTATIONS
230: LEVEE PROTECT I&R IMP FD
401: WATER REVENUE
408: WATER EQUIPMENT REPLACEMN
409: WATER CONNECTION FEES
451: SEWER REVENUE
453: WSTWTR RATE STABILIZATION
454: WASTEWTR REVENUE BOND FD
458: WASTEWATER EQUIP REPLACE
459: WSTWTR NOTES & WIFIA LOAN
460: WASTEWATER CONNECTION FEE
604: SA-RPTTF
- - -
411
4,340
-
452
2 -
0 9
-
-
-
-
72 664
-
2 21
- -
305 38 1
158
2,518
214
3,174
105,069
8,219
179,607
2,644
-
118,759
-
2,313
2,020
2,156
-
8,491
816
- 4,591
93,861
81 1,845 185,194
1 -
384
-
0 0
-
-
2 5
- - -
198,286 101,950
-
2,411
-
68,697
-
15 4
26 -
-
-
-
-
-
-
-
73 62
69 2
1 2
-
10 4
0 - -
67 968
448
118
71 70
21,161
2,446607: TOURISM ASSESSMENT
30 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

40 Appendix B
Appendix B provides the table detailing the allocation performed in allocating central service costs for the full cost allocation plan. The methodology for the full plan is the same as for the OMB compliant plan, as it is the most reasonable and represents how indirect support is provided in the City. The difference between the two plans, as has been described in this report, is in the costs that can be allocated. 31 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

41 Table B-1a: Final Allocation Amounts (Full CAP)
Central Service Departments
001:

CITY/DISTRICT COUNCIL/BOARD COUNCIL/BOARD -
001: 001:001: CITY/DISTRICT

MANAGER -

ADMINISTRATION
001: COUNCIL/BOARD - 001: FINANCIAL001: CITY 001: CITY CLERK - 001: CITY CLERK -Department Classification Department PLANNING

COMMISSION

SERVICES -

ADMINISTRATIONATTORNEY ADMINISTRATION COMMUNICATIONS MANAGER - SELF

INSURANCE
-

COUNCIL/BOARD

PARKS & REC

COMMITTEE
608,813 658,204
168,195
591,057
23,355
1,899,310 536,953 516,299 2,260 20,574 738,441
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
001: COMMUNITY DEVELOPMENT
001: FIRE
001: LIBRARY SERVICES
001: PARKS & RECREATION
001: POLICE
001: PUBLIC WORKS
003: SPECIAL RECREATION
005: COMMUNITY BENEFIT PROGRAM
006: DRUG ABUSE RESIST EDUCATI
007: SOLAR INCENTIVE GRANT PRG
008: EE RENTAL ASSISTANCE PRGM
009: ASSET SEIZURE
012: SUSTAINABLE FOSTER CITY
101: TRAFFIC SAFETY
102: MEASURE "A"
103: GAS TAX
104: PARK IN-LIEU FEES
105: MEASURE M
114: CalOpps Fund
116: FOSTER CITY FOUNDATION FD
119: SB1 ROAD MAINT&REHAB A/C
122: LMIHAF-HOUSING SUCCESSOR
124: FC AFFORDABLE HOUSING
128: GENERAL PLAN MAINTENANCE
129: CONST & DEMO RECYCLING FD
130: TECHNOLOGY MAINTENANCE FD
131: SB 1186 FUND
238,534
17,945
679
56,951
119,353
23,617
47,751
467
0 242,562
119,162
5,605
236,065
492,482
130,452
160,865
5,417
6 52,727
32,280
53,672
163,487
139,604
52,005
10,499
282
0 65,937
32,393
1,524
64,171
133,874
35,461
43,729
1,473
2 -
-
-
20,574 60,553
54,413
2,619
91,225
211,767
43,756
58,680
2,480
3 33,824
1,132
88,634
122,322
40,200
60,212
809
1 14,886
526
86,666
76,491
12,550
16,574
508
1 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,239
-
-
1,021
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
36 66 27 287
-
419
17 -
18 155
24 -
227
-
-
78 124
-
194
721
283
-
- - - -
57 236
76 78 40
175
57 114
506
165
-
485
127
-
1,199
-
1,860
607
- - -
716
-
-
537
-
-
1,216
94 5,722
-
1,555
-
2,664
-
- - - -
2,524
138
-
197
350
2,497
442
106
4 5
40 32
6 2,764
251
-
436
594
2,128
821
198
10 14
96 53
18 12,657
977
1,782
100
-
3,441
266
-
541
1,113
2,543
955
322
10 5,723
363
-
756
1,894
4,118
1,509
519
10 - -
188
384
885
331
111
3 4
29 24
5 1,989
4,094
9,354
3,515
1,186
35 185
203
491
211
74 5
132: SMIP FEE FUND
133: CRV GRANT FUND
39 310
253
48 7 11
84 69
13 9
97 118
10 -
39 10
9 134: CURBSIDE RECYCLING FEE FD
135: GREEN BUILDING FEE FUND
136: MEASURE W
138: TENANT RELOCATION ASSIST
139: WORKFORCE HOUSING FUND
140: EQUIPMENT WORKFORCE HSG
141: SB1383 IMPLEMENTATIONS
230: LEVEE PROTECT I&R IMP FD
401: WATER REVENUE
408: WATER EQUIPMENT REPLACEMN
409: WATER CONNECTION FEES
451: SEWER REVENUE
453: WSTWTR RATE STABILIZATION
454: WASTEWTR REVENUE BOND FD
458: WASTEWATER EQUIP REPLACE
459: WSTWTR NOTES & WIFIA LOAN
460: WASTEWATER CONNECTION FEE
604: SA-RPTTF
- - - - - -
73 364
-
80 539
-
100
3,828
74,716
85 54
359
-
569 50
177
-
155
1,032
-
130
2,884
73,019
59 272
1,774
-
223
3,357
109,753
40 3,797
-
60 45 479 19
2,832
14,540
42 -
2,319
51,282
28 219,710
88,304
21 10,610
268,616
217
- - - - - -
41,394
-
52,971
-
46,448
-
174,285
-
10,707
-
47,377
-
71,721
-
28 22
29 79
65 79
20 16
21 213
166
224
-
38 32
36 -
289
77 58
45 61
47 31
56 - - - - -
375
77 935
60 371
21 3,948
219
1,073
60 6,475
82607: TOURISM ASSESSMENT
32 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

42 Table B-1b: Final Allocation Amounts (Full CAP) - continued Central Service Departments
001: 001:

FINANCIAL

SERVICES -

UTILITY
001: FINANCIAL

SERVICES -

TAXES &

FINANCIAL

SERVICES -

GENERAL
001: CD:

PLANNING

ADMINISTRATION
001: PUBLIC
WORKS:

ADMIN
001: HUMAN 001: REC 001: POLICE :

RESOURCES DEPT ADMINISTRATION ADMINISTRATION
001: DISASTER
PREPAREDNESSDepartment Classification Department Total Allocation 18,694,051

LICENSESACCOUNTING
1,224,489

ACCOUNTING
383,48033,152 1,158,743
116,027
2,240,325 6,802,383 564,941 26,132 688,495
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
001: COMMUNITY DEVELOPMENT
001: FIRE
001: LIBRARY SERVICES
001: PARKS & RECREATION
001: POLICE
001: PUBLIC WORKS
003: SPECIAL RECREATION
005: COMMUNITY BENEFIT PROGRAM
006: DRUG ABUSE RESIST EDUCATI
007: SOLAR INCENTIVE GRANT PRG
008: EE RENTAL ASSISTANCE PRGM
009: ASSET SEIZURE
012: SUSTAINABLE FOSTER CITY
101: TRAFFIC SAFETY
102: MEASURE "A"
80,240
76,938
3,577
164,353
259,182
85,260
142,075
8,993
4 577
-
259
7,172
387
1,682
230
3 246
5,880
378
1,746
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
564,941 2,779
213
58,136
52,060
2,285
86,622
203,753
41,563
55,690
84 0
114
-
92 611
271
-
2,556
-
-
1,539
155
-
34 63
3,842
1,375
19 1
1 67
113
3 -
39 62
1,696,242
469,377
72,067
2,617,307
8,907,519
527,603
1,652,136
20,968
16 1,360
-
8,996
12,231
2,047
-
35,033
435
129,574
350,090
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
9 1,444,282 3,792
9,271
1,651
3,007
10 0
1 - 6,783,450
60,709 - -
254,244
441
0 796,043 -
3 0
0 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
33 - - -
0 2
0 162
302
49 7,558
-
-
-
-
-
-
-
4 7
1 - - - -
103: GAS TAX 3,643
-
-
4 458
-
-
9 19,291
-
-
104: PARK IN-LIEU FEES
105: MEASURE M
114: CalOpps Fund
-
-
-
-
14,198
4,376
-
9,298
6,029
13,888
7,545
2,883
285
419
2,145
161
523
-
19,102
131
-
5,612
379
-
330
312
1,851
417
122
9 13
75 20
16 188
10 -
8 7
21 9
3 0
0 2
0 0
70,744
18,612
-
13,964
15,045
41,626
17,133
5,545
373
521
2,984
853
651
-
2,229
13,131
-
1,614
261,691
1,248,325
3,225
-
935,390
-
2,887
2,464
2,760
-
116: FOSTER CITY FOUNDATION FD
119: SB1 ROAD MAINT&REHAB A/C
122: LMIHAF-HOUSING SUCCESSOR
124: FC AFFORDABLE HOUSING
128: GENERAL PLAN MAINTENANCE
129: CONST & DEMO RECYCLING FD
130: TECHNOLOGY MAINTENANCE FD
131: SB 1186 FUND
11,375
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2 2
8 3
1 0
0 1
132: SMIP FEE FUND
133: CRV GRANT FUND
134: CURBSIDE RECYCLING FEE FD
135: GREEN BUILDING FEE FUND
136: MEASURE W
138: TENANT RELOCATION ASSIST
139: WORKFORCE HOUSING FUND
140: EQUIPMENT WORKFORCE HSG
141: SB1383 IMPLEMENTATIONS
230: LEVEE PROTECT I&R IMP FD
401: WATER REVENUE
408: WATER EQUIPMENT REPLACEMN
409: WATER CONNECTION FEES
451: SEWER REVENUE
453: WSTWTR RATE STABILIZATION
454: WASTEWTR REVENUE BOND FD
458: WASTEWATER EQUIP REPLACE
459: WSTWTR NOTES & WIFIA LOAN
460: WASTEWATER CONNECTION FEE
604: SA-RPTTF
0 0
- - -
411
4,340
-
452
2 -
0 9
1,845
1 -
384
-
0 -
-
-
-
72 664
-
2 21
- -
305 38 1
158
2,518
214
3,174
105,069
8,219
179,607
2,644
-
118,759
-
2,313
2,020
2,156
-
8,491
816
- 4,591
93,861
81 185,194
-
-
2 5
- - -
198,286 101,950
-
2,411
-
68,697
-
15 4
26 -
-
-
-
-
-
-
-
73 62
69 2
1 2
-
10 4
0 0
- -
67 968
448
118
71 70
22,553
2,571607: TOURISM ASSESSMENT
33 Cost Allocation Plan

4.1 Attachment 1 - Cost Allocation Plan

43 27368 Via Industria, Suite 200
Temecula, CA 92590
800.755.6864 | Fax: 888.326.6864
951.587.3500 | Fax: 951.587.3510
www.willdan.com

4.1 Attachment 1 - Cost Allocation Plan

44 ATTACHMENT 2 - USER FEE STUDY - DRAFT FEE ANALYSIS
Community Development
#
1 2
REF No. Fee Description Current Fee/Charge Unit Notes Full Cost Subsidy % Suggested Fee Unit Fee Δ CDB-01 A - H) Building Permit Fees (Based on Valuation) I) Solar (Photovoltaic) Panels
Building Permit Fee Schedule
Exempt from Building Permit
Fees.

Exempt from Building Permit
Fees.3 NA NA $0.00
4 5
6 J) General Plan and Title 15 Building and Title 17 Zoning Ordinance Maintenance Fees 1) $1 to $500 No Fee
New
NA
NA
NA
NA
No Fee
No Fee
$0.00
NA4) Accessory Dwelling Units
5) Affordable Housing Projects that are 100%
income restricted7
8 New NA
NA
NA
NA
No Fee NA

0.50% of the application value 0.50% of the application value above $500
$478.60
6) $501 and up $0.00above $500
381.65
305.75
9 K) Kitchen Remodel Flat Rate
L) Single Bathroom Remodel Flat Rate
Plan Checking Fees
$924.09
$628.56
48%
39%
$96.95
$77.6510
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 26
27 28
29 30
31 32
33 34
35 36
$383.40
CDP-01
CDB-02
1st Plan Check
2nd Plan Check
70% of building fee
No additional cost
Actual Cost
NA
NA
NA
NA
NA
0%
70% of building fee
No additional cost
Actual Cost
$0.00
$0.00
$0.00
NA
3rd and following
Express Plan Check Fee
NA
$161.20New $161.00
Plumbing Permit Fees

1. Plumbing Permit Fee
Per Unit Per Unit

89.45 89.45

26.35 56.70

26.35 26.35

26.35 4.15
$506.73
$253.77
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$624.34
$156.09
$156.09
78%
56%
79%
54%
79%
79%
79%
97%
97%
79%
79%
79%
79%
54%
85%
97%
88%
62%
85%
0%
$112.43
$112.43
$33.22
$71.37
$33.22
$33.22
$33.22
$5.22
$22.98
$22.98
$6.87
$14.67
$6.87
$6.87
$6.87
$1.07
$1.07
$6.87
$6.87
$6.87
$6.87
$14.67
$4.90
$1.07
$3.92
$48.98
$4.90
$4.94

2. Plumbing Supplemental Permit Fee

3. For each trap

4. For each building sewer system

5. For each building water system

6. For each rainwater system per drain

7. For each water heater or vent

8. For each gas piping system (1-5 outlets)

9. For each gas outlet over 5 (per outlet)

10. For each interceptor or grease trap

11. For each repair to a water system

12. For each repair to a drain/vent

13. For each check/backflow (2" or smaller)

14. For each check/backflow (over 2")

15. For each vacuum breaker (1-5)

16. For each vacuum breaker over 5

17. For fire sprinkler systems

18. For medical gas piping system

19. For each medical gas outlet

20. For graywater system

4.15 $5.22

26.35 26.35

26.35 26.35

56.70 18.45

4.15 $33.22
$33.22
$33.22
$33.22
$71.37
$23.35
$5.22

14.65 190.40

18.45 151.15
$18.57
$239.38
$23.35
$156.09
per each $1,000 in
valuation or fraction
thereof
per each $1,000 in
valuation or fraction
thereof
37 21. For Plumbing per valuation 11.36 $23.17 40% $13.98 $2.62 38 39
40 41
42 43
44 45
46 47
48 49
CDB-03 Mechanical Permit Fees

1. Mechanical Permit Fee
Per Unit Per Unit

89.45 89.45

56.10 68.80

56.10 56.10

26.95 50.95

55.40 $685.24
$633.21
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
84%
82%
55%
45%
55%
55%
78%
59%
55%
17%
0%
$112.43
$112.43
$70.50
$86.61
$70.50
$70.50
$34.09
$64.12
$69.92
$129.84
$156.09
$22.98
$22.98
$14.40
$17.81
$14.40
$14.40
$7.14

2. Mechanical Supplement Permit Fee

3. For each furnace/heat pump to 100,000 BTU

4. For each furnace/heat pump over 100,000 BTU

5. For each floor furnace

6. For each suspended or wall furnace

7. For each appliance vent

8. For repair to a heating or cooling appliance.

9. For each boiler/comp. to 100,000 BTU (3hp)
$13.17
$14.52
$26.59
$15.34

10. For each boiler/comp. over 100,000 BTU (15hp) 103.25

11. For each boiler/comp. over 500,000 BTU (30hp) 140.75 50 12. For each boiler/comp. over 1,000,000 BTU (50hp) 211.30 $156.09 0% $156.09 -$55.21

13. For each boiler/comp. over 1,750,000 BTU (over
50 hp)

14. For each AC unit up to 10,000 CFM
51 52
350.95

40.00 $156.09
$156.09
0% $156.09
$50.34
-$194.86
$10.3468%
1 4.1
Attachment 2 - User Fee Study - Draft Fee Analysis

45 Community Development
# REF No. Fee Description Current Fee/Charge Unit Notes Full Cost $156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
Subsidy % Suggested Fee Unit Fee Δ
53 54
55 56
57 58
59 60
61 15. For each AC unit over 10,000 CFM

16. For each single duct vent fan

17. For each ventilation system

18. For each hood

68.45 26.95

40.00 40.00

68.80 55.00

40.00 39.25

39.25 45%
78%
68%
68%
45%
56%
68%
69%
69%
$86.17
$34.09
$50.34
$50.34
$86.61
$69.34
$50.34
$48.28
$48.28
$17.72
$7.14
$10.34
$10.34
$17.81
$14.34
$10.34
$9.03

19. For each domestic type incinerator

20. For each commercial type incinerator

21. For any other appliance

22. Fireplace Inserts

23. Freestanding Stove $9.03
per each $1,000 in
valuation or fraction
thereof
per each $1,000 in
valuation or fraction
thereof
62 24. For Mechanical per valuation 11.36 $23.17 40% $13.98 $2.62 63 64
65 66
67 68
69 70
71 72
73 74
75 76
77 78
79 80
81 82
83 84
85 86
CDB-04 Electrical Permit Fees

1. Electrical Permit Fee
Per Unit Per Unit

89.45 89.45

2.68 $886.18
$253.77
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
$156.09
87%
56%
98%
98%
91%
43%
0%
$112.43
$112.43
$3.38
$22.98
$22.98
$0.70

2. Electrical Supplement Permit Fee

3. For each receptacle/switch/fixture

4. For each circuit 2.68 $3.38 $0.70
$3.025. For each fixed electrical appliance

6. For each new service to 200 amps

7. For each new service 200 to 1,000 amps

8. For each service upgrade 0 to 1,000 amps

9. For each service upgrade over 1,000 amps

10. For each additional meter

11. For each temporary power pole

12. For each circuit for a sign

13. For each sub-panel

11.34 70.05
142.10

94.80 284.40

1.56 $14.36
$88.20
$156.09
$119.25
$156.09
$1.98
$18.15
$13.99
$24.45
-$128.31
$0.42
24%
0%
99%
54%
54%
66%
54%
91%
91%
91%
77%
54%
3%

56.70 56.70

41.70 56.75

11.30 11.30

11.30 28.20

56.75 113.60

11.30 11.30

28.20 $71.37
$71.37
$52.51
$71.37
$14.36
$14.36
$14.36
$35.54
$71.37
$150.73
$14.36
$14.36
$35.54
$14.67
$14.67
$10.81
$14.62
$3.06

14. For each pool/spa/hot-tub

15. For each electric water heater

16. For each electric heater $3.06
$3.06
$7.34

17. For each motor 0 to 1 HP

18. For each motor 2 to 10 HP

19. For each motor 11 to 50 HP

20. For each motor 51 to 100 HP

21. For low voltage/wireless per $100 val.

22. For each busway
$14.62
$37.13
$3.0691%
91%
77%
$3.06
$7.3423. For each miscellaneous
per each $1,000 in
valuation or fraction
thereof
per each $1,000 in
valuation or fraction
thereof
87 24. For Electrical per val. 11.36 $23.17 40% $13.98 $2.62 88 89
90 91
92 6. Plan Review Fees for Grading Projects (formerly fee type CDB-06) a. Plan Review for up to 50 cu. yds.
b. Plan Review for 51-100 cu. yds.
c. Plan Review for 101-1,000 cu. yds.
d. Plan Review for 1,001-10,000 cu. yds.

No Fee

89.45 $286.04
$286.04
$286.04
$286.04
100%
61%
39%
18%
$0.00 $0.00
$112.43
$174.09
$233.58
$22.98
$36.29
$48.73
137.80
184.85
+ $90.50 /each 10,000
yd³
+ $113.88 /each 10,000
yd³93
94 e. Plan Review for 10,001-100,000 cu. yds.
f. Plan Review for 100,001-200,000 cu. yds.
187.00 $286.04
$572.08
12%
0%
$253.03
$572.00
$572.00
$66.03
+ $49.85/each 10,000
yd³
+ $62.81/each 10,000
yd³1,005.10
1,507.05
-$433.10
+ $26.65/each 10,000
yd³
+ $33.65/each 10,000
yd³95
96 97
g. Plan Review for 200,001 or more
Express Plan Check Fee
$572.08
$161.20
NA
0%
0%
NA
-$935.05
NANew
Per Uniform Building Code-
Current Edition
$161.00
Per Uniform Building Code-
Current EditionCDB-06
CDB-07
Grading Plan Fees $0.00
98 99
Penalty Fee - Building Division
a. R-1
b. Others
312.75
787.40

3.52 processing fee
processing fee
Plan Sheet
+ 200% of the permit fee
+ 200% of the permit fee
$344.17
$688.34
$42.26
$42.26
$42.26
0%
0%
$344.00
$688.00
$4.43
processing fee
processing fee
Plan Sheet
$31.25
-$99.40
$0.91
100
101
102
103
CDB-08
CDB-09
Micro/Filming Processing Fee 90%
95%
62%

1.78 12.65
Document Sheet
Min. (or Actual Cost*)
Less than 8 1/2" x 14" $2.26
$15.91
Document Sheet
Min. (or Actual Cost*)
$0.48
$3.26Administrative Fee
2 4.1
Attachment 2 - User Fee Study - Draft Fee Analysis

46 Community Development
# REF No. Fee Description Current Fee/Charge Unit Notes Full Cost Subsidy % Suggested Fee Unit Fee Δ + $.80 per each $1,000 in valuation or
fraction thereof104 CDB-10 Technology Fee 4.80 per application $0.00 #DIV/0! per application -$4.80 105
106
107
CDB-11
CDM-01
Permit Processing Fee
Miscellaneous Fees

1. Reinspection Fee

46.80 $73.03
NA
20%
NA
$58.68 $11.88
$0.00
$0.00
Actual Cost Actual Cost
Actual overtime cost, including
overhead,
4 hour minimum
Actual overtime cost,
including overhead,
4 hour minimum

2. After hours inspections / inspections outside of
normal hours108 NA NA
Per state of California
Department of Conservation
latest edition 2004 fees:

Category 1 Construction (all
Residential under 3 stories):
$13.00 per $100,000 permit
valuation;
Per state of California
Department of Conservation
latest edition 2004 fees:

Category 1 Construction (all
Residential under 3 stories):
$13.00 per $100,000 permit
valuation;

3. Strong Motion Instrumentation and Seismic
Hazard Mapping Fee109 NA NA $0.00
Category 2 Construction
(Residential over 3 stories, all
Commercial): $28.00 per
$100,000 permit valuation
Category 2 Construction
(Residential over 3 stories, all
Commercial): $28.00 per
$100,000 permit valuation
Required deposit: per
ton of debris estimated
to be generated by
project.

Required deposit: per
ton of debris estimated
to be generated by
project.

4. Construction and Demolition Debris Recycling
Deposit. Note: A pro-rata deposit refund is made for 50.00 diversion rates less than required by ordinance.
110 NA NA $50.00 $0.00
111
112
All Projects: If calculation is less than $1,000 1,000.00 Residential Projects: If calculation exceeds $10,000 10,000.00 minimum deposit
maximum deposit
NA
NA
NA
NA
$1,000.00
$10,000.00
minimum deposit
maximum deposit
$0.00
$0.00
113
114
Commercial Projects: If calculation exceeds $30,000 30,000.00 maximum deposit base fee
NA NA $30,000.00
$40.62
maximum deposit
base fee
$0.00
$8.525. Request for author's release of plans. 32.10 $173.42 77% Per current state of California-
State and Consumer Services
Agency-Building Standards
Commission valuation
schedule
Per current state of California-
State and Consumer Services
Agency-Building Standards

6. Building Standards Administration Special
Revolving Fund115 NA NA $0.00
Commission valuation schedule
116
117
118
119

7. C&D Application Fee
a. C&D Application Fee - Roof
b. C&D Application Fee - Others
Preliminary Project Review Fees
126.55
354.65
$161.20
$427.99
0%
0%
$161.00
$427.00
$34.45
$72.35
CDP-02
Actual Cost* Subject to a
minimum $2,000 Deposit at time
of filing
Actual Cost* Subject to a
minimum $2,000 Deposit at
time of filing
120
121
122
123
a. City Council/Planning Commission Review
b. Staff Review
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
$0.00
$0.00
$0.00
$0.00
$0.00
Actual Cost* Subject to a
minimum $1,000 Deposit at time
of filing
Actual Cost* Subject to a
minimum $1,000 Deposit at
time of filing
Actual Cost* Subject to a
minimum $5,000 Deposit at time
of filing
Actual Cost* Subject to a
minimum $5,000 Deposit at
time of filing
CDP-03
CDP-04
General Plan Amendment Fees
Variance Fees
Actual Cost* Subject to a
minimum $2,000 Deposit at time
of filing
Actual Cost* Subject to a
minimum $2,000 Deposit at
time of filing
Actual Cost* Subject to a
minimum $5,000 Deposit at time
of filing
Actual Cost* Subject to a
minimum $5,000 Deposit at
time of filing
124
125
CDP-05
CDP-06
Zoning Text/Map Amendment Fees
Use Permit Modification Fees
3 4.1
Attachment 2 - User Fee Study - Draft Fee Analysis

47 Community Development
# REF No. Fee Description Current Fee/Charge Unit Notes Full Cost Subsidy % Suggested Fee Unit Fee Δ a. Administrative Minor Use Permit Modification
(e.g. paint change, landscape modifications,
prototype amendments and other improvements per minimum $500 Deposit at time Actual Cost* Subject to a Actual Cost* Subject to a
minimum $500 Deposit at
time of filing
126 NA NA $0.00
Section 17.06.030 of Title 17 Zoning of Foster City
Municipal Code)
of filing
Actual Cost* Subject to a
minimum $3,000 Deposit at time
of filing
Actual Cost* Subject to a
minimum $3,000 Deposit at
time of filing
b. Administrative Major Use Permit Modification
(e.g. Façade and site improvements)127 NA
NA
NA
NA
$0.00
c. Planning Commission/City Council Use Permit Actual Cost* Subject to a Modification (e.g. Use Permit list, facade upgrades to minimum $3,000 Deposit at time Actual Cost* Subject to a
minimum $5,000 Deposit at
time of filing
128
129
130
$2,000.00
existing commercial/office buildings)
Use Permit Fees
of filing
CDP-07
Actual Cost* Subject to a
minimum $750 Deposit at time
of filing
Actual Cost* Subject to a
minimum $750 Deposit at
time of filing
a. Administrative Use Permit (e.g. changes to existing
wireless facility) NA NA $0.00
b. Planning Commission/City Council Use Permit (e.g. Actual Cost* Subject to a Residential Additions to Waterfront properties,
Conditional Use Permits, new wireless facility)
Actual Cost* Subject to a
minimum $5,000 Deposit at
time of filing
131
132
minimum $3,000 Deposit at time
of filing
$6,009.14 0% $3,000.00
c. Use Permit accompanying Specific Development Actual Cost* Subject to a Plan per Section 17.36.050 Title 17 Zoning of Foster minimum $5,000 Deposit at time Actual Cost* Subject to a
minimum $5,000 Deposit at
time of filing
NA
NA
NA
NA
$0.00
$0.00
City Municipal Code of filing
Actual Cost* Subject to a
minimum $500 Deposit at time
of filing
Actual Cost* Subject to a
minimum $500 Deposit at
time of filing
d. Density Bonus Fees per Section 17.86.040 of Title
17 Zoning of Foster City Municipal Code133
134
135
CDP-08 Architectural Review Fees (Excluding Solar Panels, which are exempt) a. Administrative Minor Architectural Review (e.g. Actual Cost* Subject to a windows, decks, fences, front yard paving, skylights, minimum $750 Deposit at time Actual Cost* Subject to a
minimum $750 Deposit at
time of filing
NA
NA
NA
NA
$0.00
accessory structures) of filing
b. Administrative Major Architectural Review (e.g.
additions to non-water front homes or residential
additions less than 400 SF)
Actual Cost* Subject to a
minimum $2,000 Deposit at time
of filing
Actual Cost* Subject to a
minimum $2,000 Deposit at
time of filing
136
137
$0.00
c. Planning Commission Architectural Review per
Section 2.28.100 of Title 2 of the Foster City
Municipal Code
Actual Cost* Subject to a
minimum $3,000 deposit at time
of filing
Actual Cost* Subject to a
minimum $5,000 Deposit at
time of filing
$6,009.14 0% $3,000.00
138
139
CDP-09 Sign Review (Note 1)
a. Administrative Sign Permit 342.65 $445.21
NA
0%
NA
$445.00 $102.35
$0.00
Actual Cost* Subject to a
minimum $1,500 Deposit at time
of filing
Actual Cost* Subject to a
minimum $1,500 Deposit at
time of filing
140 b. Planning Commission Review/Sign Use Permit
c. Temporary/Promotional/Public Convenience Sign
Review
Appeal Fees
141
142
114.15 $177.07 0% $177.00 $62.85
CDP-10
Actual Cost* Subject to a
minimum $500 Deposit at time
of filing
Actual Cost* Subject to a
minimum $500 Deposit at
time of filing
143
144
145
146
147
a. Appeal by Resident / Applicant NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
$0.00
Actual Cost* Subject to a
minimum $1,000 Deposit at time
of filing
Actual Cost* Subject to a
minimum $1,000 Deposit at
time of filing
b. Appeal by Non-Resident / Non-Applicant $0.00
Actual Cost* Subject to a
minimum $1,000 Deposit at time
of filing
Actual Cost* Subject to a
minimum $1,000 Deposit at
time of filing
Request for Planning Commission Interpretation
FeesCDP-11
CDP-12
CDP-13
$0.00
Actual Cost* Subject to a
minimum $1,000 Deposit at time
of filing
Actual Cost* Subject to a
minimum $1,000 Deposit at
time of filing
Environmental Assessment Fees
Environmental Impact Report Fees
$0.00
Actual Cost* Subject to a
minimum $5,000 Deposit at time
of filing
Actual Cost* Subject to a
minimum $10,000 Deposit at
time of filing
$5,000.00
4 4.1
Attachment 2 - User Fee Study - Draft Fee Analysis

48 Community Development
# REF No. Fee Description Current Fee/Charge
Actual cost* Subject to a
minimum $500 initial deposit
Unit Notes Full Cost Subsidy % Suggested Fee Unit Fee Δ Actual cost* Subject to a148 CDP-14 Zoning Compliance Letter NA NA $0.00minimum $500 initial deposit Actual cost* Subject to a
minimum $5,000 initial
deposit
Actual cost* Subject to a
minimum $5,000 initial deposit149
150
151
CDP-15
CDP-16
Development Agreement NA
NA
NA
NA $0.00
$0.00
$0.00
Actual cost* Subject to a
minimum $5,000 initial
deposit
Actual cost* Subject to a
minimum $5,000 initial depositDisposition and Development Agreement Owner Participation Agreement
NA
NA
Actual cost* Subject to a
minimum $5,000 initial
deposit
Actual cost* Subject to a
minimum $5,000 initial depositCDP-17
CDP-18152
153
154
Subdivision Map Fees
a. Tentative Subdivision Map Fees
b. Tentative Parcel Map Fees
772.55
772.55
(or Actual Cost*)
(or Actual Cost*)
$810.83
$810.83
0%
0%
$810.00
$810.00
(or Actual Cost*)
(or Actual Cost*)
$37.45
$37.45
155
156
c. Tentative Subdivision or Parcel Map Revision Fees 772.55 (or Actual Cost*) $810.83 0% $810.00 (or Actual Cost*) $37.45 d. Tentative Subdivision or Parcel Map Extension
Fees 772.55
465.20
(or Actual Cost*)
(or Actual Cost*)
$810.83
$476.92
0%
0%
$810.00
$476.00
(or Actual Cost*)
(or Actual Cost*)
$37.45
$10.80157
158
e. Lot Line Adjustment Fee
Temporary Use PermitCDP-19
- Minor Events/Use (as determined by the Director
of Community Development Services) including
shopping center promotional events; outdoor sales
by individual stores within shopping centers; parking
lot sales/fairs; outdoor exhibits or open displays;
special small scale events sponsored by religious
institutions or their supporting clubs, schools or
school organizations and clubs or civic groups and
clubs
159
160
Exempt
156.15
NA NA Exempt
$286.00
$0.00
- Major Events/Uses (as determined by the
Community Development Director) including
commercial operations by other than civic, school or
religious organizations, clubs and institutions
Code Enforcement
(or Actual Cost*) $286.04 0% (or Actual Cost*) $129.85
161
162
CDP-20
CDP-21
a. 1st Inspection and/or 1st Letter 0.00 $247.74
$247.74
100%
3%
$0.00 $0.00
b. 2nd Inspection and/or 2nd Letter, and each
additional inspection / letter thereafter
Penalty Fee - Planning Division (per Section 17.06.175 of Title 17 of the Municipal Code) plus actual cost of City Attorney time,
until compliance is achieved163
164
125.15 $240.00 $114.85
Deposit of twice the standard time
and materials costs, against which
200% of the actual processing fees
will be applied.
165 a. R-1 309.45 penalty processing fee
penalty processing fee
$333.90 0% $333.00 penalty processing fee $23.55
Deposit of twice the standard time
and materials costs, against which
200% of the actual processing fees
will be applied.
166
167
b. Others 779.05
376.10
$779.11
$374.58
0%
0%
$779.00
$374.00
penalty processing fee -$0.05
-$2.10Photography / Filming Temporary Use Permit
Processing FeeCDP-22
Interdepartmental Evaluation Committee Review of
Proposals by Persons, Businesses and Organizations
168 CDP-23
CDP-24
Located Outside of Foster City (Excluding Land Use 125.15 and Photography / Filming Temporary Use Permit
see S-122 above)
$354.15 0% $354.00 $228.85
169
170
Affordable Housing Commercial Linkage Fees for New Nonresiden￿al Development Projects (Fee per Square Foot of Net New Gross Floor Area) Hotel (effective till 8/19/2022) 12.50 NA
NA
NA
NA
$12.50
$6.25
$0.00
$0.00Retail, Restaurant and Services (effective till
8/19/2022)171
172

6.25 Office , Medical Office and Research and
Development Uses (effective till 8/19/2022) 27.50 NA NA $27.50 $0.00 5 4.1
Attachment 2 - User Fee Study - Draft Fee Analysis

49 Community Development
# REF No. Fee Description Current Fee/Charge Unit Notes Full Cost Subsidy % Suggested Fee Unit Fee Δ Office (including Medical Office) (effective starting
8/20/2022)173 30.00

5.00 NA NA
NA
NA
$30.00
$5.00
$0.00
Retail (including Restaurant and Services) (effective
starting 8/20/2022)174
175
NA
NA
$0.00
$0.00Industrial (including Research & Development)
(effective starting 8/20/2022) 30.00 $30.00
176
177
Hotel (effective starting 8/20/2022)
Annual Wireless Facilities Site License (Per Site)

10.00 270.00
NA
NA
NA
NA
$10.00
$270.00
$0.00
$0.00CDP-25
The fees shall be computed
based on fair market value of
land that would otherwise
have been dedicated, and at a
ratio of five acres per one
thousand project residents.

Project residents shall be
computed as provided in
Section 16.36.040.

The fees shall be computed
based on fair market value of
land that would otherwise have
been dedicated, and at a ratio of
five acres per one thousand
project residents. Project
residents shall be computed as
provided in Section 16.36.040.

Park in Lieu of Land Dedication Fee (Per Section
178 CDP-26 16.36.100 of Title 16 of Foster City Municipal Code) The population that will reside within a proposed project shall
be calculated using the following
NA NA $0.00The population that will reside
within a proposed project
shall be calculated using the
following factors and based
upon the following formula:
factors and based upon the
following formula:

Average Household Size X
Number of Dwelling Units
Proposed for Construction =
Project Resident Population.

Average Household Size X
Number of Dwelling Units
Proposed for Construction =
Project Resident Population.
179 CDP-27 Below Market Rate Housing In-Lieu Fee
a. Rental – to be multiplied by the net rentable
square feet. All net rentable square footage includes
measurements from the outside surface of the
exterior walls and includes all finished living space. It does not include parking areas, common hallways
and stairways, common rooms, building lobbies,
balconies, elevator shafts, and utility rooms. On July180 75.32 sq ft NA NA $75.32 sq ft $0.001st of each year beginning in 2023 the fee amount shall be automatically adjusted in accordance with
the change in the Engineering Construction Cost
Index for San Francisco, California, most recently
published by Engineering News-Record, for the
elapsed time period from May of the previous year
to May of the current year.
b. For Sale – to be multiplied by the habitable area
measured from the outside surface of the exterior
walls, including all finished living space and common
areas inside the dwelling unit. It does not include
unheated areas such as parking and balconies. On
July 1st of each year beginning in 2023 the fee
amount shall be automatically adjusted in181 48.21 sq ft NA NA $48.21 sq ft $0.00 accordance with the change in the Engineering
Construction Cost Index for San Francisco, California,
most recently published by Engineering News-
Record, for the elapsed time period from May of the
previous year to May of the current year.
182 CDP-28 PARKS FACILITIES IMPACT FEE (effective starting 8/20/2022) (Note 3) (NEW)
6 4.1
Attachment 2 - User Fee Study - Draft Fee Analysis

50 Community Development
# REF No. Fee Description Current Fee/Charge Unit Notes Full Cost Subsidy % Suggested Fee Unit Fee Δ 183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
Residential Development Projects (per unit) (Note2)
Single Famility Residential 14,926.00
11,639.00
NA
NA
NA
NA
$14,926.00
$11,639.00
$0.00
$0.00Mulitfamily Residential
Non-Residential Development Projects (per Sq. Ft.)
Office
Retail

6.24 2.35

3.51 2.14
NA
NA
NA
NA
NA
NA
NA
NA
$6.24
$2.35
$3.51
$2.14
$0.00
$0.00
$0.00
$0.00
Industrial
Hotel
CDP-29 PUBLIC SAFETY IMPACT FEE (effective starting 8/20/2022) (Note 3) (NEW) Residential Development Projects (per unit) (Note2)
Single Famility Residential
Mulitfamily Residential
1,594.00
1,243.00
NA
NA
NA
NA
$1,594.00
$1,243.00
$0.00
$0.00
Non-Residential Development Projects (per Sq. Ft.)
Office 1.14

0.64 0.38

0.23 NA
NA
NA
NA
NA
NA
NA
NA
$1.14
$0.64
$0.38
$0.23
$0.00
$0.00
$0.00
$0.00
Retail
Industrial
Hotel
CDP-30 TRANSPORTATION IMPACT FEE (effective starting 8/20/2022) (Note 3) (NEW) Residential Development Projects (per unit) (Note2)
Single Famility Residential
Mulitfamily Residential
2,123.00
1,656.00
NA
NA
NA
NA
$2,123.00
$1,656.00
$0.00
$0.00
Non-Residential Development Projects (per Sq. Ft.)
Office 3.62

2.01 1.19

0.72 NA
NA
NA
NA
NA
NA
NA
NA
$3.62
$2.01
$1.19
$0.72
$0.00
$0.00
$0.00
$0.00
Retail
Industrial
Hotel
Note 1: The penalty fee for sign installed prior to obtaining a sign permit shall be double the normal fee. Signs erected by nonprofit and community interest groups, senior clubs and organizations deemed "similar" by the Community Development Director shall be exempt from the payment of sign permit application fees.

A seventy-five percent (75%) reduction will be applied for very low and low income affordable units as defined in FCMC sections 17.90.020.P and 17.90.020.X, provided that at least twenty percent (20%) of units in the project are designated as affordable, and a one hundred percent (100%) fee reduction will be applied for very low and low units if at least twenty-five (25%) of the units in the project are designated as affordable.

These fees are subject to annual adjustment to account for inflation based on construction cost data from the Engineering News Record Construction Cost Index (ENR CCI).

Note 2:

Note 3:

FOOTNOTE: * "Actual Cost" is time and materials, including all direct and indirect overhead costs. "Actual Cost" billing begins after the initial fee payment amount is exceeded by direct and/or indirect costs.

Proposals designed and located in strict conformance with approved residential development design prototypical guidelines for property improvements in the specific subdivision shall be charged 1/2 of the usual fee for such improvements.

Initial fees paid at the time of project submittal for all project categories without deposit are considered minimum fees which are not refundable. Initial fees paid for project categories with deposits may be refunded in part, depending upon the amount of staff time and reimbursable expenditures expended on the project as determined by the Director of Community Development. * "Actual Cost" is time and materials, including all direct and indirect overhead costs.

For work requiring an outside consultant, the City will be reimbursed at the rate of the consultant plus 15% for administration.

EIR and other technical consultant contracts for a project shall be paid in full by the applicant.

When the account balance goes negative, the request to replenish funds shall be paid in full by the applicant within five (5) business days. If the payment is not paid in full, the project will be put on hold. 7 4.1
Attachment 2 - User Fee Study - Draft Fee Analysis

51 Building Permit Fee Schedule (Based on Valuation)
Minimum
Value
Current Base Suggested Base Current
Rate Rate Plus $$
Suggested
Plus $$Maximum Value For every
0 500 51.15 74.21 0.00 0.00 0.00
501
2,001
2,000
25,000

51.15 152.55

74.21 221.32

6.45 30.75

21.40 15.20

11.95 10.30

6.10 9.36 0.00

44.61 100.00
25,001 50,000 864.20 1,253.79
2,036.35
3,163.41
10,248.80
17,826.51

31.05 1,000.00

22.05 1,000.00

17.34 1,000.00

14.94 1,000.00

8.85 1,000.00
50,001 100,000 1,403.60
2,180.45
7,064.20
12,287.30
100,001
500,001
1,000,001
500,000
1,000,000
9,999,999,999
Percent Change = 45%
Cost Recovery Level = 86%
8 4.1
Attachment 2 - User Fee Study - Draft Fee Analysis

52 Parks & Recreation
# REF No. Fee Description Current Fee/Charge Unit Notes Full Cost Subsidy % Suggested Fee Per current City The Guide
Fee Δ
1 PR-01 Adult Special Interest Class Per current City The Guide (NOTE 3) NA NA NA
NA
NA
NA
NA
$0.00(NOTE 3)
Per current City The Guide
(NOTE 3)2
3 4
5 6
PR-02 Youth Special Interest Class
PR-03 Day Camp
Per current City The Guide (NOTE 3)
Per current City The Guide (NOTE 3)
Per current City The Guide (NOTE 3)
NA
NA
NA
NA
NA
$0.00
$0.00
$0.00
$0.00
$0.00
Per current City The Guide
(NOTE 3)
Per current City The Guide
(NOTE 3)PR-04 Pre-School
Per current City Sports Package (NOTE
3)
Per current City Sports Package
(NOTE 3)PR-05 City Adult Sports Program
Private Youth/Adult Sports Coordination & Field Refer to Municipal Code 12.16.090 for Classification
Refer to Municipal Code

12.16.090 for Classification
Per attached Schedule B
Per attached Schedule B
Per attached Schedule B
Per attached Schedule B
Per attached Schedule B
PR-06 Maintenance
7 Classification A Per attached Schedule B
Per attached Schedule B
Per attached Schedule B
Per attached Schedule B
Per attached Schedule B
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
$0.00
$0.00
$0.00
$0.00
$0.00
8 Classification B
9 Classification C per hour
per hour
per hour
10 11
Classification D
Classification E
City Youth Sports Organization Coordination &
Field Maintenance12
13 14
PR-07 Per attached Schedule B NA
NA
NA
NA
NA
NA
Per attached Schedule B $0.00
$0.00
$0.00
Per current City The Guide
(NOTE 3)PR-08 Summer Parks Youth Program
PR-09 Trips and Tours
Per current City The Guide (NOTE 3)
Per current City The Guide (NOTE 3) Per current City The Guide (NOTE 3)
15 16
PR-10 Recreation Building Rental Per attached Schedule B Per attached Schedule B
NA
NA
NA
NA
Per attached Schedule B
Per attached Schedule B
Per current City The Guide
(NOTE 3)
$0.00
$0.00PR-11 Elementary School Recreation Rental
17 PR-12 Senior Citizen Programs Per current City The Guide (NOTE 3) NA NA $0.00 18 19
20 21
22 23
PR-13 Library Building Maintenance
PR-14 Parks & Recreation Concessions
PR-15 Library Community Center Rental
PR-16 Park Fees
Per Lease Agreement
Per Contract
NA NA
NA
NA
NA
NA
NA
57%
Per Lease Agreement
Per Contract
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
NA
Per attached Schedule B
Per attached Schedule B
Per attached Schedule B
Per attached Schedule B
1,061.00
NA Per attached Schedule B
Per attached Schedule B
Per attached Schedule B
Per attached Schedule B
$1,061.00
NA
PR-17 Sports Field Rental NA
PR-18 Special Event Fees NA
Application Fee - Low Impact Events
Application Fee - Recurring High Impact Events (See
Definition)
$2,475.26
2,089.00
3,482.00
$2,333.07
$3,482.01
10%
0%
$2,089.00
$3,482.00
$0.00
$0.00Application Fee - Nonrecurring High Impact Events
(See Definition)
High Impact Recreation Center Day Fee
Street Closure Approval Fee
2,152.00
1,201.00
23,830.00
NA NA $2,152.00
$1,201.00
$23,830.00
$0.00
$0.00
$0.00
$1,901.91
$26,286.24
37%
9%Boulevard Closure by City Staff
9 4.1
Attachment 2 - User Fee Study - Draft Fee Analysis

53 Parks & Recreation
# REF No. Fee Description Current Fee/Charge
Per attached Schedule B
Unit Notes Full Cost Subsidy % Suggested Fee
NA Per attached Schedule B
Fee Δ
Council Chambers Rental / Video Production24 PR-19 NA $0.00Services NOTE 3:The Recreation Division sets activity fees according to :

1. Competing fees in other cities and colleges.

2. Session length and length of class time per meeting.

3. Class enrollment statistics regarding an activity and the fees that were charged for that activity.

4. Commensurate with instructor's qualification and experience. 10 4.1
Attachment 2 - User Fee Study - Draft Fee Analysis

54 FY 2022-23 Foster City Recreation Center and Community Center Rental Fees Current Suggested Current
Unit
Suggested
UnitRoom Day of the Week Resident Unit Resident Unit Non-Resident Resident Lagoon Room Monday -Thursday
Friday - Sunday
$104.00 hr $104.00 hr $156.00 hr $156.00 hr
$182.00 hr. (5 hr. min.)
$26.00 flat fee
$182.00 hr. (5 hr. min.)
$26.00 flat fee
$52.00 flat fee
$78.00 flat fee
$260.00 hr. (5 hr. min.)
$26.00 flat fee
$52.00 flat fee
$78.00 flat fee
$260.00 hr. (5 hr. min.)
$26.00 flat feeAdministrative Fee
Custodial Fee For groups of over $52.00 flat fee $52.00 flat fee Lagoon Rm Kitchen Fee $78.00 flat fee $78.00 flat fee
Mist, Crane, Gull, Mallard, Bluebird, Spirit, Clipper, Sunfish, Port (LCC), Starboard (LCC), Sail (LCC). Conf Monday – Thursday $52.00 hr $52.00 hr $78.00 hr $78.00 hr Friday – Sunday $88.40 hr $88.40 hr $104.00 hr $104.00 hr Bluebird Kitchen Fee $104.00 flat fee $104.00 flat fee $104.00 flat fee $104.00 flat fee Spray and Bow
Wind (LCC)
Monday – Thursday
Friday – Sunday
$41.60 hr
$67.60 hr
$41.60 hr
$67.60 hr
$67.60 hr
$88.40 hr
$67.60 hr
$88.40 hr
Monday – Thursday
Friday – Saturday
$78.00 hr $78.00 hr $104.00 hr $104.00 hr
$130.00 hr. (5 hr. min.)
$52.00 flat fee
$130.00 hr. (5 hr. min.)
$52.00 flat fee
$187.20 hr. (5 hr. min.)
$52.00 flat fee
$187.20 hr. (5 hr. min.)
$52.00 flat feeCustodial Fee For groups of over 80
Patio (with Wind Room) $104.00 flat fee $104.00 flat fee $104.00 flat fee $104.00 flat fee VIBE- Kitchen, Small Activity Monday – Sunday
Monday – Sunday
$74.80 hr $74.80 hr $91.50 hr $91.50 hr
The VIBE- (Entire Facility: includes Kitchen, Small Activity Rm, Main Floor, and Patio) $156.00 hr $156.00 hr $208.00 hr $208.00 hr Administrative Fee $26.00 flat fee
$52.00 flat fee
$26.00 flat fee
$52.00 flat fee
$26.00 flat fee
$52.00 flat fee
$26.00 flat fee
$52.00 flat feeCustodial Fee For groups of over 100
(LCC) = Library Community Center
*
*
*
*
Deposit for Lagoon and VIBE is $500.00; Deposit for Wind Room is $350.00. Deposit for all other rooms is $200.00 Proof of insurance will be required for all parties or if serving alcohol.

Custodial fee of $52 required for all parties/events larger than 100 (80 for LCC).

First change to a facility and park rental is free. For additional changes (location and date), Renter will incur a $10.40 charge per change.
11 4.1
Attachment 2 - User Fee Study - Draft Fee Analysis

55 FY 2022-23 Non-Profit Organization Fee Structure
Current
Unit
Suggested
Room Day of the Week Non-Profit Rate Non-Profit Rate Unit Lagoon Room Monday –Thursday
Friday – Sunday
$57.20 hr $57.20 hr
$78.00 hr. (5 hr. min.)
$26.00 flat fee
$78.00 hr. (5 hr. min.)
$26.00 flat feeAdministrative Fee
Custodial Fee For groups over 100 $52.00 flat fee $52.00 flat fee Lagoon Rm. Kitchen Fee $78.00 flat fee $78.00 flat fee
Mist, Crane, Gull, Mallard, Bluebird, Spirit, Clipper, Sunfish, Port (LCC), Starboard (LCC) Monday – Thursday Friday – Sunday
$36.40 hr $36.40 hr
$52.00 hr $52.00 hr
Bluebird Kitchen Fee
Spray and Bow
$104.00 flat fee $104.00 flat fee
Monday – Thursday
Friday – Sunday
$26.00 hr
$36.40 hr
$26.00 hr
$36.40 hr
Wind (LCC) Monday - Thursday
Friday - Sunday
$57.20 hr $57.20 hr
$88.40 hr $88.40 hr
Administrative Fee
Custodial Fee
$26.00 flat fee
$52.00 flat fee
$26.00 flat fee
$52.00 flat feeFor groups over 100
* To be eligible for this rate structure, groups must present the Parks and Recreation Department with their letter of non- profit status 501(c)(3)
*
*
*
Deposit fees still apply
Proof of insurance will be required for all parties or if serving alcohol.

First change to a facility and park rental is free. For additional changes (location and date), Renter will incur a $10.40 charge per change. 12 4.1
Attachment 2 - User Fee Study - Draft Fee Analysis

56 FY 2022-23 FOSTER CITY FACILITY RENTALS- MATERIAL
BASED FEES Current Suggested
UnitRecreation Center Material Fees
Material
Fees Unit Fees
$10.40 $10.40
Coffee Maker*
Air Pots
$10.40 for 3
$10.40 each
$10.40 each
$10.40
$10.40 for 3
$10.40 each
$10.40 each
$10.40
Portable Coat Racks*
Portable Stage*
Podium* $10.40 each
$10.40
$10.40 each
$10.40Microphone*
TV/DVD Combo
Large Screen 75" TV
CD Player*
$10.40 $10.40
New
Fees
$50.00 flat fee
$10.40
Suggested
$10.40
The Vibe & LCC Material Fees
Material
Current
BBQ Grill $15.60 $15.60
Patio Heater $15.60 each
$15.60 each
$15.60 each
$15.60 each
$15.60 each
$15.60 each
Patio Umbrella
Cover for Pool Table
*Lagoon room only
13 4.1
Attachment 2 - User Fee Study - Draft Fee Analysis

57 FY 2022-23 Foster City School and Audubon Elementary School - Rental Fees Current Suggested
$52.00
Room Day of the Week Resident Non-resident Resident Non-resident $98.80School MPRs Monday-Thursday $52 $98.80
Friday-Sunday $114.40 $140.40 $114.40 $140.40
* Proof of insurance will be required for all parties or if serving alcohol.

FY 2022-23 Foster City School and Audubon Elementary School - Rental Fees – Non-Profit Current Suggested
Non-resident
$36.40 hr
Room Day of the Week Resident Non-Profit unit Non-resident Non-Profit unit Resident Non-Profit unit unit School MPRs Monday-Thursday $31.20 hr $36.40 hr $31.20 hr Friday-Sunday $46.80 hr $67.60 hr $46.80 hr $67.60 hr
*
*
*
Deposit for School MPR Rooms is $200.00
To be eligible for the non-profit rate structure, groups must present the Parks and Recreation Department with their letter of non-profit status 501(c)(3) To be eligible for the resident non-profit rate, a roster must be presented showing at least 51% of the group to be Foster City residents in addition to the non-profit letter
*
*
Deposit still applies
Proof of insurance will be required for all parties or if serving alcohol.

FY 2022-23 Special Non-Profit Facility Rental Fees – Non-Profit Current
unit
Suggested
unitSpecial Non-Profit Category Rate Rate
County-Wide Community Group $20.80 hr
$10.40 hr
$20.80 hr
$10.40 hrFoster City Based Non-Profit Community Group
City Use or City Affiliated Community Group No charge No charge 14 4.1
Attachment 2 - User Fee Study - Draft Fee Analysis

58 FY 2022-23 Foster City Park Rental Rates
Current Suggested
Resident RatePark Resident Rate Unit Non-Resident Non-Resident $78.00 N/AGull, Marlin, Erckenbrack $78.00 N/A
Capacity 50 people
Boothbay $130.00 25-50 people
$182.00 51-100 people
$234.00 101-150 people
$78.00
N/A
N/A
$130.00 N/A
$182.00
$234.00
Leo Ryan Patio Area $78.00 N/A
Capacity 50 people
Leo Ryan Amphitheater $156.00 1-100 people, flat fee N/A $260.00 101-150, flat fee
$156.00 N/A
$260.00Four (4) hour maximum rental time
Leo Ryan Gazebo $41.60 N/A $41.60 N/A
Two (2) hour maximum rental time Capacity 25 people
Leo Ryan Grass West
Bridgeview and Shorebird Park
Catamaran, Farragut
$41.60
$41.60
$67.60
N/A
N/A
N/A
$41.60 N/A
$41.60 N/A
$67.60 N/A
Capacity 25 people
Capacity 30 people
Capacity 30 people
*Inflatable jump house -$31.20 administrative fee
*
*
*
*
First change to a facility and park rental is free. For additional changes (location and date), Renter will incur a $10.40 charge per change.

A $26 cancellation fee will be charged for park rentals cancelled less than seven (7) calendar days in advance of the reservation.

Proof of insurance will be required for all parties that are serving alcohol.

Rain Out Policy- Full refunds will be issued if it rains during a scheduled rental and makes the reserved area unusable. Park user must contact Parks and Recreation Department staff within the week following the date of the permit. Requests to cancel a permit due to the forecast of bad weather will not be granted without a $26 cancellation fee. * If you are expecting at least 50 people at your event, it may require a Special Event Application, regardless of whether it is open to the public. If it requires three or more permits, it is considered to have a high impact for review as it must be
reviewed by multiple departments in the City’s Interdepartmental Evaluation Committee (IDEC). * Damage reimbursement agreement.
15 4.1
Attachment 2 - User Fee Study - Draft Fee Analysis

59 FY 2022-23 Foster City Park Sports Fields Rental Rate Current Suggested
FY 2022-23 Foster City Youth
Programs
Unit Resident Rate and Foster Unit
City Based Non-profits and
Businesses
Non-Resident
Youth and Teen
Rate
Unit Full Cost Weekday Hourly Weekend Hourly
Rate Rate
(Priority A & B Groups)
(Priority C & D) (Priority E)
Softball/ Baseball Fields
Soccer Fields
$10.40 resident
$46.80 Non-resident
$10.40 resident
$46.80 Non-resident
$31.20 hour
$15.60 /hour/team, plus $36.40 hour
hour
$66.27
$36.40 /non-resident/season
$20.80 /hour per team, plus
$36.40 per non-resident/season
$36.40 hour
$66.27
$66.27
$66.27
$66.27
$36.40 hour
hour
$4.00 $6.00
Field Lights $36.40 hour
PRIORITY SCHEDULE (In accordance with Foster City Municipal Code Section 12.16.090):

A. City of Foster City sponsored activities
B. Foster City residents
C. Foster City based non-profit organizations & businesses D. Non-city non-profit residents, clubs or organizations City of Foster City sponsored activities E. Foster City youth organizations (AYSO, PYSC, FCLL, FCYSA, FCYBA), city community service organizations, and special interest clubs conducting business meetings or programs which are free and open to the public Foster City Bocce Court Rental Rates
Resident and Non-Resident Rates Current
unit
Suggested
Rate Rate
Court 1 $26.00 hr
$26.00 hr
$26.00
$26.00Court 2
Proof of insurance (required if serving alcohol)
Brewer Island Elementary School Gymnasium
Resident and Non-Resident Rates Current Suggested
Rate Unit Rate
Gym $78.00 hr
$1,000,000 coverage
$100.00
Liability Insurance*
*Coverage required for any and all use of the gymnasium Tennis Courts
Resident Groups/Organizations Only. No private rentals. Current Unit
Suggested
Rate Rate
Edgewater Court #1 $26.00 hr
$26.00 hr
$26.00 hr
$26.00 hr
$26.00 hr
$26.00 hr
$26.00
$26.00
$26.00
$26.00
$26.00
$26.00
Edgewater Court #3
Edgewater Court #4
Edgewater Court #5
Boothbay Court #1
Boothbay Court #2
FY 22/23: Foster City Tennis Club non-resident rate $36.40 per year.

Pickleball Courts
Resident Groups/Organizations Only.

No private rentals.

Current
Unit
Suggested
Rate Rate
Leo Ryan Pickleball Court #1
Leo Ryan Pickleball Court #2
Leo Ryan Pickleball Court #3
Leo Ryan Pickleball Court #4
Leo Ryan Pickleball Court #5
Leo Ryan Pickleball Court #6
$26.00 hr
$26.00 hr
$26.00 hr
$26.00 hr
$26.00 hr
$26.00 hr
$26.00
$26.00
$26.00
$26.00
$26.00
$26.00
Foster City Outdoor Volleyball Court Rental Rates
Resident and Non-Resident Rates Current
Rate
$26.00 hr
$26.00 hr
Suggested
Rate Rate
Sand Court at Catamaran Park
Sand Court at Boothbay Park
$26.00
$26.00
16 4.1
Attachment 2 - User Fee Study - Draft Fee Analysis

60 FY 2022-23 Citywide Special Event Fees
The goal of Special Event Fees is full cost recovery of events, while encouraging and supporting events that help promote a sense of community, enrich Foster City's culture and support the City's philosophy of inclusiveness and other values, by helping organizers A) lower costs and B) eliminate process burden and bureaucracy, where possible, without adding risks/unintended consequences.

DEFINITIONS
￿
Recurring Event ‐ For the purpose of this fee, a "Recurring Event" is an event that has been held in Leo Ryan Park for at least the previous three (3) years without incident and has an anticipated attendance of under 3,000 people.
￿ Foster City Based Organizer ‐ For the purpose of this discount, a "Foster City Based Organizer" maintains a physical presence (e.g., an office) in Foster City and its membership is at least 51% Foster‐City based.

A special event is often referred to an outdoor function with over 50 people in attendance. Once the application is reviewed by City Staff, it will be forwarded to IDEC for further review if applicable. Per City Council direction, non‐city co‐sponsored special events are to be cost recovery. *IDEC stands for Interdepartmental Evaluation Committee Current Suggested
FEE TITLE Rate Unit Rate
Application Fee - Low Impact Events $1,061.00 $1,061.00 $2,089.00
$3,482.00
$2,152.00
$1,201.00
$23,830.00
Application Fee - Recurring High Impact Events (See Definition) Application Fee - Nonrecurring High Impact Events (See
High Impact Recreation Center Day Fee
Street Closure Approval Fee
$2,089.00
$3,482.00
$2,152.00
$1,201.00
$23,830.00Boulevard Closure by City Staff
Special Events Open to the General Public without an entrance cost - Discount for Foster City Based Organizers (See Definition)
50% off Non-Permit 50% off Non-Permit fees
up to $10,000 capfees up to $10,000 cap
Special Events Open to the General Public without an entrance cost - Discount for Organizers Not Based 25% off Non-Permit in Foster City fees up to $5,000 cap
25% off Non-Permit fees
up to $5,000 cap
17 4.1
Attachment 2 - User Fee Study - Draft Fee Analysis

61 Public Works
#
1 2
REF No.

PW-01
Fee Description Current Fee/Charge Unit Notes Full Cost Subsidy % Suggested Fee Notes Fee Δ Subdivision Fees
Public Works Plan Review and Inspection Fee
a. Common area improvements in planned unit
developments, including but not limited to recreational facilities (other than those covered by building fees)
landscaping and irrigation, underground structures and
utilities, curb and gutter, paving, sidewalks and other walkways and lighting.

3.0% of the approved
engineers' estimated costs of
construction of

6.0% of the approved
engineers' estimated costs
of construction of3 NA NA 3%
improvements including a
10% contingency
improvements including a
10% contingency

3.0% of the approved
engineers' estimated costs of
construction of

6.0% of the approved
engineers' estimated costs
of construction of
b. Improvements in commercial and industrial developments, including but not limited to landscaping, and irrigation, underground structures and utilities, curb and gutter, paving, sidewalks and other walkways and lighting
4 5
NA NA 3%
improvements including a
10% contingency
improvements including a
10% contingency
(Requires a deposit of 3% of the estimated
construction cost with a $5,000 minimum; deposit will
be renewed when it reaches 50% of the original
required amount)
(Requires a deposit of 6% of the estimated
construction cost with a $7,000 minimum; deposit will
be renewed when it reaches 50% of the original
required amount)
PW-02 Minor Land Division Fees 83.95 Application Fee plus Actual Cost* $177.27 15% $150.00 $66.05 per acre chargeable against
undeveloped land6
7 PW-04
PW-05
Storm Drain Pumping Capacity Fee
Water Storage Tank Capacity Fee
461.25 NA
NA
NA
NA
$461.25 $0.00
$0.00per acre chargeable against
undeveloped land1,984.40 $1,984.40
(Requires a deposit of 5% of the estimated
construction cost with a $1,000 minimum; deposit will
be renewed when it reaches 50% of the original
required amount)
(Requires a deposit of 5% of the estimated
construction cost with a $1,000 minimum; deposit will
be renewed when it reaches 50% of the original
required amount)
8 9
PWE-01
PWE-02
Encroachment Permit/Non-Utility 171.25 Application Fee plus Actual Cost* Application Fee plus Actual Cost*
$467.18 57% $200.00 $28.75
Encroachment Permit/Utility
Encroachment Permit/Temporary placement of
debris/storage box
171.25

57.00 169.00
New
$419.53
$149.87
$409.97
NA
5% $400.00 $228.75
$8.00
$31.00
NA
10 PWE-03
11 PWE-04
12 PWE-05
57%
51%
NA
$65.00
Encroachment Permit/Banner Application Fee plus $750.00 required deposit $200.00 plus $750.00 required deposit Encroachment Permit Renewal Fee 15% of original permit fee The penalty fee for
performing work prior to
obtaining the13 PWE-06
14 PWE-07
Work done without Encroachment Permit New NA
NA
NA
NA
NAencroachment permit
shall be double the normal
fee.

Per CA Vehicle Code 35795 -
$16.00 per trip or $90.00
annual permit
Per CA Vehicle Code 35795
- $16.00 per trip or $90.00
annual permit
Transportation Permit $0.00
Flat rate to be charged at time of Business License
renewal for first inspection- list of businesses to be
inspected to be provided annually to Finance by PW.

Second and subsequent inspections billed at time and
materials hourly rate per master fee schedule.

Rate of Sr. Engineering
Technician or Actual Cost*15 PWE-08
16 PWE-09
Business Stormwater Inspection Fee $212.46
NA
29%
NA
$150.00 $0.00
NAPW Research (providing research, reports, etc.) New Actual cost plus $750.00 required deposit * "Actual Cost" is time and materials, including all direct and indirect overhead costs. "Actual Cost" is charged against the required deposit.

For work requiring an outside consultant, the City will be reimbursed at the rate of the consultant plus 15% for administration. 18 4.1
Attachment 2 - User Fee Study - Draft Fee Analysis

62 Police
# REF No. Fee Description Current Fee/Charge Unit Notes Full Cost Subsidy % Suggested Fee Fee Δ Municipal Ordinance Enforcement (Police Enforcement1 PD-01 87.30 (or Actual Cost*) $277.16 67% $91.58 $4.28Only) Per attached ParkingPer attached Parking Violations
Fine Schedule A, plus $3.00 State
parking penalty assessment
Violations Fine Schedule A,
plus $3.00 State parking
penalty assessment
2 3
PD-02 Parking Enforcement NA
NA
NA $0.00
$0.00Per Current CA State Court
Approved Bail Schedule
Per Current CA State Court
Approved Bail SchedulePD-03 Vehicle Code Enforcement NA 4 5
PD-04 Abandoned Vehicle
a. Mark 0.00 $90.02 100%
0%
$0.00 $0.00
6 b. Tow Release Fee 264.45 $180.05 $180.05 -$84.40
7 PD-05 Police Security Alarm Response - Standard Response 8 1st False Alarm 0.00 2 officers
2 officers
2 officers
2 officers
2 officers
2 officers
2 officers
$138.58
$138.58
$138.58
$138.58
NA
100%
53%
3%
$0.00 $0.00
$3.07
$6.31
$6.31
$11.18
$11.18
$16.01
9 2nd False Alarm 62.75 $65.82
10 11
12 13
14 15
3rd Alarm 128.80
128.80
228.25
228.25
326.70
$135.11
$135.11
$239.43
$239.43
$342.71
4th Alarm 3%
5th Alarm NA
6th and 7th Alarm NA NA
8th Alarm and thereafter each NA NA
PD-06 Police Security Alarm Response - High Risk Response 3 officers, 1 Corporal & 1
Sergeant16
17 18
19 20
21 22
23 1st False Alarm
2nd False Alarm
3rd False Alarm
4th False Alarm
5th False Alarm
6th False Alarm
7th False Alarm

0.00 $736.27
NA
100%
NA
$0.00 $0.00
3 officers, 1 Corporal & 1
Sergeant811.50 $851.26 $39.76
$47.72
$55.72
$63.67
$71.63
$79.63
3 officers, 1 Corporal & 1
Sergeant973.80 NA NA $1,021.52
$1,192.87
$1,363.12
$1,533.38
$1,704.78
3 officers, 1 Corporal & 1
Sergeant1,137.15
1,299.45
1,461.75
1,625.15
NA NA
3 officers, 1 Corporal & 1
Sergeant NA NA
3 officers, 1 Corporal & 1
Sergeant NA NA
3 officers, 1 Corporal & 1
Sergeant NA NA
3 officers, 1 Corporal & 1
Sergeant8th Alarm and thereafter 1,787.40

42.10 each NA NA
0%
$1,874.98
$90.02
$87.58
$47.9224
25 26
27 28
PD-07 Fingerprinting per card $90.02
PD-08 Report copying (including reports for Property Damage, Minor Accident or Injury Accident) a. 1-2 Pages
b. 3-9 Pages
c. 10+ pages

4.52 5.07

6.28 $43.89
$43.89
$43.89
89%
88%
85%
$4.74
$5.32
$6.59
$0.22
$0.25
$0.31
Government Code-Emergency
Response Cost reimbursement
up to $12,000
Government Code-
29 PD-09 DUI Emergency Cost Recovery NA NA Emergency Response Cost reimbursement up to $12,000
$0.00
19 4.1
Attachment 2 - User Fee Study - Draft Fee Analysis

63 Police
# REF No. Fee Description
PD-10 Solicitor Review
Non-Profit
Current Fee/Charge Unit Notes Full Cost Subsidy % Suggested Fee Fee Δ 30 31
32 33
34 69.55
139.25

46.70 67.25
$76.52
$229.56
$76.52
$207.87
0%
0%
0%
0%
$76.52 $6.97
For-Profit (Initial Review) $229.56 $90.31
$29.82
$140.62
For-Profit (Renewal) $76.52
PD-11 Enforcement Vehicle Tow $207.87
Per Current San Mateo County Per Current San Mateo
County Charges
$87.77
35 PD-12 Booking Fee NA NA $0.00Charges

33.0536
37 PD-13 Local Records Check $87.77 0% $54.72
$4.83PD-14 Court Ordered Record Sealing 98.50 $223.75 54% $103.33 38 39
40 PD-15 Records check processing Federal / State actual charges NA NA
NA
NA
NA
NA
Federal / State actual charges $0.00
PD-16 Concealed Weapon Permit Processing (non-refundable) 268.35 $281.50 $13.15 $0.00Planning Application Review and Inspection Services -PD-19 Actual Costs *

36.30 Actual Costs *Police
PD-20 Video/Audio Duplication41
42 $55.94
NA
0%
NA
$55.94
$20.00
$19.64
$0.00PD-21 Vehicle Repossession Fee -Per California Vehicle Code 20.00 * "Actual Cost" is time and materials, including all direct and indirect overhead costs. 20 4.1
Attachment 2 - User Fee Study - Draft Fee Analysis

64 SCHEDULE
A
Current Suggested
Code Section Fine Penalty
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$0.00
Fine Penalty Description
27600 27600 cvc $38.00
$328.00
$38.00
$123.00
$38.00
$38.00
$328.00
$15.00
$38.00
$38.00
$328.00
$38.00
$123.00
$38.00
$38.00
$328.00
$15.00
$38.00
$328.00
$38.00
$123.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$123.00
$38.00
$38.00
$38.00
$123.00
$38.00
$38.00
$38.00
$38.00
$328.00
$38.00
$328.00
$38.00
$38.00
$38.00
$38.00
$0.00
$42.00 MUDGUARD REQ $10/PROOF CORR
$42.00 OBSTRUCTING HANDICAPPED RAMP
$42.00 FIRE LANE/POSTED
22522
10207G
4457
22522 cvc

10.207 (G) UFC
4457 cvc $42.00 STOLEN/LOST CARDS OR PLATES
$42.00 FOR SALE SIGN1032060 10.32.060 MO
1044040 10.44.040 MC $42.00 LOADING ZONE, COMMERCIAL
$42.00 DISABLED PARKING225078 22507.8 cvc
BOUNCE NSF FEE $0.00 RETURNED CHECK FEE
1032030C 10.32.030 (C) MO $42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$0.00
$42.00 RED ZONE
225078C2 22507.8(C)(2)CVC $328.00 $42.00 PARKED IN HASH MARKS $42.00 CROSSWALK22500B
41525
22500 (B) cvc
41525 cvc
$38.00
$123.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$123.00
$38.00
$38.00
$38.00
$123.00
$38.00
$38.00
$38.00
$38.00
$328.00
$38.00
$328.00
$38.00
$38.00
$38.00
$38.00
$0.00
$42.00 FOREIGN REG $10 W/PROOF CORR
$42.00 GREEN ZONE - 24 MIN PKG
$42.00 WITHIN AN INTERSECTION
$42.00 TURN SIGNALS $10 W/PROOF CORR
$42.00 TINTED WINDOWS $10 W/PRF CORR
$42.00 REPAIR ON THE STREET
1032170 10.32.170 MO
22500A
24951B
267085
22500 (A) cvc
24951 (B) cvc
267085 cvc
1032070 10.32.070 MO
1044050 10.44.050 MO $42.00 PASSENGER LOADING ZONE
$42.00 15 FT. OF FIREHOUSE22500D 22500 CD) cvc
1032040 10.32.040 MO $42.00 PARKING ON PARKWAYS PROHIBITED $42.00 BICYCLE ON SIDEWALK21210 21210 cvc
620010
27155

62.00.10 MO
27155 cvc
$42.00 FIRE LANE
$42.00 NO GAS CA-$10 W/PROOF OF CORR
$42.00 BRIDGE22500K 22500 CK) cvc
1032250 10.32.250 MO $42.00 NO STOPPING ZONE
22500E
932020
21113A
22502A
22500 CE) cvc

9.32.020 EMIDC
21113 (A) cvc
22502 (A) cvc
$42.00 BLOCKING A DRIVEWAY
$42.00 NO PKG 1:00 AM TO SUNRISE
$42.00 DRIVE/PARK ON PUBLIC GROUNDS
$42.00 PARKED WITHIN 18IN OF CURB
$42.00 VENDING IN VISTA AREA
$42.00 ABANDONED VEHICLE
224206A 224206 CA) cvc
22523A/B 22523 A/B cvc
1032252 10.32.252 MO
1032252A 10.32.252 (A) MO
$42.00 RESTR PKG-OVERSIZED VEH
$42.00 RESTRICTED PARKING
5204 5204 cvc $42.00 NO TABS-$10 W/PROOF CORRECTION
$42.00 FALSE EVIDENCE OF REG-$10/PRF
$42.00 CITY PROPERTY POSTED
$42.00 PLATES COVERED-$10 W/PRF CORR
$42.00 PARKING OVER 3 MINUTES
$42.00 ON A HIGHWAY
44625 4462.5 cvc
1032150 10.32.150 MO
5201F 5201 (F) cvc
1044020C 10.44.020(C) MC
22504 22504 cvc
225078C 22507.8 (C) cvc
5202 5204 cvc
225078A 22507.8 (A) cvc
$42.00 HANDICAP UNLOADING ZONE
$42.00 IMPROP DISPLAY OF PLT-$10/PRF
$42.00 HANDICAPPED PARKING
$42.00 PARKING ON SIDEWALK
$42.00 NEAR EXCAVATION
22500F
22500G
26709A
22500 (F) cvc
22500 (G) cvc
26709 (A) cvc $42.00 MIRRORS REQ $10 W/PROOF CORR
$42.00 COMMERCIAL VEH PROHIBITED
$0.00 ORIGINAL CITATION NOT RECEIVED
1049020 10.49.020 MO
xxxx xxxx
21 4.1
Attachment 2 - User Fee Study - Draft Fee Analysis

65 SCHEDULE
A
Current Suggested
Code Section Fine Penalty
$42.00
$42.00
$42.00
$42.00
$42.00
$0.00
Fine Penalty Description
5201
58 1032030D 10.32.030 (D) MO
5201 cvc $38.00
$38.00
$38.00
$38.00
$38.00
$25.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$0.00
$38.00
$38.00
$38.00
$38.00
$38.00
$25.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$0.00
$42.00 POS OF PLATES $10 W/PROOF CORR
$42.00 NO PKG 1 AM TO SUNRISE
$42.00 POSTED NO PARKING
58 EMID
22515A
5200
22515 (A) cvc
5200 cvc
$42.00 UNATTENDED RUNNING VEHICLE
$42.00 DISPLAY OF PLATES-$10/PROOF
$0.00 ADMINISTRATIVE FEEADMINFEE ADMIN FEE
1032140 10.32.140 MO $42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$0.00
$42.00 COMM VEHICLE RESIDENTIAL DIST
$42.00 LEVEE/CANAL BANK21116A
24607A
21116 (A) cvc
24607 (A) cvc $42.00 REAR REFLECTORS $10 W/PRF CORR
$42.00 TRAILER ON CITY STREET
$42.00 WINDSHIELD REQ $10 W/PRF CORR
$42.00 LOW TIRE TREAD-$10/PROOF CORR
$0.00 EFFECTIVE DATE OF FINES
$42.00 MUST PK IN DIRECT FLOW TRAFF
$42.00 FIRE LANE
10322251 10.32.225{l)D MO
26710 26710 cvc
27465B 27465 (B) cvc
EFFDATE 20110101
22502 22502 cvc
1017010 10.17.010 MO
$38.00
$38.00
$38.00
$328.00
$123.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$123.00
$38.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$42.00
$0.00
$38.00
$38.00
$38.00
$328.00
$123.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$123.00
$38.00
$10.00
$38.00
$38.00
$38.00
$123.00
$123.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$38.00
$123.00
22502E
22500L
226510
22520
22502 (E) cvc
22500 {L) cvc
22651 (O) cvc
22520 cvc
$42.00 WITHIN 18 INCHES OF CURB
$42.00 PKDED RED ZONE HNDCAP RAMP
$42.00 REG EXPIRED - 1 YR & 1 DAY
$42.00 ON FREEWAY
22500C 22500 (C) cvc $42.00 BETWEEN ZONE AND CURB
$42.00 OVER 72 HOURS1032050 10.32.050 MO
1032130 10.32.130 MC $42.00 NO STOP/STAND/PARK
$42.00 FIRE HYDRANT/PRIVATE PROPERTY
$42.00 POSTED NO PARKING
10206
22505
22500]