Los Altos Hills City Council
June 18, 2026

4 City Council Special Meeting Minutes
November 13, 2023
Council discussion ensued.

MOTION MADE AND SECONDED: Councilmember Tankha moved to approve Resolution 100-23 Authorizing the City Manager to Submit a Letter to the Santa Clara County Office of the Sheriff Requesting a Five-Year Extension of the Current Law Enforcement Agreement with the Town and Associated Pro-Rata Lease Costs for The Five-Year Lease Agreement for The Santa Clara County Sheriff, West Valley Substation. The motion was seconded by Vice Mayor Mok.

MOTION PASSED 5-0:

AYES: Swan, Mok, Schmidt, Tankha, Tyson
NOES: None
ABSTAIN: None
RECUSE: None
ABSENT: None
B. Request by the Pathways Committee on a Designation of Juan Bautista de Anza County Trail through Town

Joe Mitchell, Chair of the Los Altos Hills Pathways Committee, presented the recommendation of the Pathways Committee to approve the pathway through town marking the Juan Bautista de Anza County Trail.

Director Kim said the staff would notify the residents and notice the item for a public hearing.

MOTION MADE AND SECONDED: Councilmember Tyson moved to designate staff to follow the request of the Pathways Committee on the designation of the Juan Bautista de Anza County Trail through the town. The motion was seconded by Councilmember Schmidt.

MOTION PASSED 5-0:

AYES: Swan, Mok, Schmidt, Tankha, Tyson
NOES: None
ABSTAIN: None
RECUSE: None
ABSENT: None

6. STAFF REPORTS

A. City Attorney - No report.

B. City Clerk

5 City Council Special Meeting Minutes
November 13, 2023
City Clerk Padovan provided a brief update on the City Council Chambers AV Project.

C. Community Development Director
Building Official Jay Bradford provided an update on the Building Department activity.

Rajiv Bhateja, Los Altos Hills, said the Technology Committee has been discussing converting the submittal to be all electronic. It is also possible to automate the plan checks - a lot of the effort can be automated.

Allan Epstein, Los Altos Hills, commented on the fact that the traffic system which is used for tracking permits isn’t being maintained the way it should be. He pointed out that the fee study is not on the list of priorities, nor is the audit of the building permits from the prior year.

D. Administrative Services Director - No report.

E. Public Works Director - No report.

F. City Manager
City Manager Peter Pirnejad reported on the following:

Battery Back-up Energy Storage System
Neighborhood Watch Drill
Friendsgiving
He introduced Hyun “Sunny” Hong, our newest employee and Finance Manager at the town.

Upcoming Events:
45th Annual Festival of Lights Parade
Barn Lighting
New Year’s Day Pathway Hike

7. REPORTS FROM COMMITTEES, SUB-COMMITTEES, AND

COUNCILMEMBERS ON OUTSIDE AGENCIES

A. Report by the Undergrounding Subcommittee (Councilmember Tyson)

Councilmember Tyson reported that the plan is to put things out to bid in the first part of next year.

B. Report from the Council Ad Hoc Committee Focusing on Broadband (Councilmembers Mok and Tankha)

There may be one competitor for Internet in Los Altos Hills.

6 City Council Special Meeting Minutes
November 13, 2023
C. Report from the Council Ad Hoc Committee on Residential Burglaries (Councilmembers Tankha and Tyson)

No report.

D. Status Reports from All Councilmembers on Committee Liaison Assignments and Outside Agencies Activities
Councilmember Tyson announced that Monica Padilla has been selected as the next CEO of SVCE and she will start her role on April 1, 2024.

8. COUNCIL INITIATED ITEMS
A. Request that Maple Leaf to Middle Fork be added to the Pathway Master Plan (Mayor Swan)
Mayor Swan presented the item.

Pathways Committee Member Bob Elson presented a proposal to add a pathway to the Master Pathway Plan. He requested a staff person to do the appropriate process to move this through the public hearing process.

MOTION MADE AND SECONDED: Councilmember Tankha moved to direct staff to work with the pathways committee to get this pathway on the master path plan and determine resources needed; staff shall return to the Council. The motion was seconded by Vice Mayor Mok.

MOTION PASSED 5-0:

AYES: Swan, Mok, Schmidt, Tankha, Tyson
NOES: None
ABSTAIN: None
RECUSE: None
ABSENT: None

9. ADJOURN
The meeting was adjourned at 7:33 p.m.

Respectfully submitted,
Deborah Padovan
City Clerk

7 City Council Special Meeting Minutes
November 13, 2023
The minutes of the November 13, 2023, special City Council meeting were approved as presented at the December 14, 2023, special City Council meeting.

TOWN OF LOS ALTOS HILLS June 18, 2026
Staff Report to City Council
_____________________________________________________________________________ SUBJECT: REVIEW OF THE TOWN’S CODE ENFORCEMENT PROGRAM.

FROM: Jay Bradford, Community Development Director
APPROVED: Cody Einfalt, City Manager
_____________________________________________________________________________ RECOMMENDATION:

Staff recommends that the City Council review the Town’s existing code enforcement program and provide direction on whether to prepare amendments to the Los Altos Hills Municipal Code to strengthen administrative enforcement, cost recovery, civil penalty options, and alternative dispute resolution tools.

Staff recommends that the Council direct staff and the City Attorney to evaluate amendments that would:

1. Establish a comprehensive Code Enforcement Administrative Cost Recovery Ordinance authorizing recovery of staff, consultant, inspection, legal, hearing, and administrative costs associated with code violations.

2. Add a standalone Administrative Citation Program and administrative penalty process.

3. Evaluate penalties for work performed without permits and other significant violations.

4. Maintain due process protections, including notice, cure periods where required, hearing rights, and hardship procedures where applicable.

5. Evaluate opportunities to expand voluntary mediation and arbitration resources for neighborhood disputes involving noise, drainage, lighting, landscaping, construction impacts, and other compatibility issues.

BACKGROUND:

Over the past several years, the Town has experienced an increasing number of complex code enforcement cases involving unpermitted development, grading, tree removal, property maintenance concerns, and long-standing compliance issues. While the Town’s existing enforcement framework has generally been effective, some cases have required substantial staff, consultant, and legal resources and have remained unresolved for extended periods.

The Town’s existing code enforcement program is intended to protect public health, safety, ITEM 6C

welfare, environmental resources, and neighborhood character while promoting voluntary compliance whenever possible.

Historically, the Town has emphasized education, communication, and voluntary correction before pursuing formal enforcement actions. While this approach remains appropriate for many situations, staff has experienced mixed results in some complex or long-standing cases and is evaluating whether additional enforcement tools could improve consistency and compliance outcomes.

As part of ongoing discussions regarding customer service, cost recovery, and efficient use of Town resources, staff reviewed the Town’s enforcement program and compared it to practices utilized by peer jurisdictions within Santa Clara County and Northern California. The purpose of this review is to determine whether additional administrative tools would improve compliance outcomes, increase consistency, reduce General Fund subsidies associated with enforcement activities, and provide additional options for resolving recurring neighborhood disputes.

Compared with many California jurisdictions, the Town’s existing code provides substantial authority to compel compliance and recover costs associated with nuisance abatement actions.

However, staff’s review identified several areas where the Town’s enforcement framework differs from many contemporary code enforcement programs.

Specifically, the Town does not currently maintain a comprehensive administrative cost recovery ordinance, a standalone administrative citation program, or broader mediation and dispute resolution tools beyond those contained within the View Ordinance. Staff also identified opportunities to evaluate whether existing penalties for work performed without permits remain appropriate.

Staff’s review indicates that the Town already possesses strong nuisance abatement authority and does not require significant expansion of those powers at this time. Instead, opportunities for modernization primarily involve administrative enforcement, cost recovery, dispute resolution, and clarification of existing enforcement policies.

1. Existing Regulations
The Town’s code enforcement authority is primarily found within:
• Title 1 – Administrative Provisions;
• Title 6 – Public Health, Safety and Welfare;
• Title 8 – Building Regulations;
• Title 10 – Zoning and Site Development Regulations; and • Various specific enforcement provisions throughout the Municipal Code.

2. Existing Enforcement Tools

The Town’s existing enforcement program utilizes a graduated enforcement approach that generally emphasizes voluntary compliance before pursuing administrative, civil, or criminal remedies. Depending upon the severity of the violation, the risk posed to public health and safety, and the responsiveness of the property owner, staff may utilize one or more enforcement tools to obtain compliance.

Notices of Violation
The Town may issue written notices identifying violations and requiring corrective action within specified timeframes. These notices provide property owners with an opportunity to voluntarily resolve violations before additional enforcement measures are pursued.

Nuisance Abatement
The Town possesses extensive nuisance abatement authority, including notice procedures, administrative hearings, abatement by Town forces or contractors, cost recovery, special assessments, and nuisance abatement liens.

These provisions provide strong authority for addressing long-standing violations and threats to public health and safety. California law authorizes local agencies to recover nuisance abatement costs through liens and special assessments following appropriate notice and hearing procedures.

Civil Enforcement
The Town may pursue civil actions seeking injunctive relief, court orders requiring compliance, recovery of costs, attorney fees where authorized, and civil penalties authorized by law.

Criminal Enforcement
Municipal Code violations may be prosecuted as misdemeanors or infractions where authorized.

Criminal enforcement is generally reserved for serious, willful, or repeated violations.

Permit Withholding
The Town may withhold permits, approvals, inspections, or other discretionary actions until outstanding violations are corrected. This authority can be particularly effective where future development activity is anticipated.

Unpermitted Construction and Development
The Municipal Code contains specific penalties for development activities undertaken without required approvals.

Pursuant to Municipal Code Section 10-2.1318, work commenced without a required Site Development Permit is currently subject to:
• A permit fee equal to ten (10) times the normal permit fee; and

• Potential misdemeanor prosecution punishable by:
o A fine of up to $1000;
o Imprisonment for up to six months; or
o Both.

Mediation and Arbitration (View Ordinance)
The Town’s View Ordinance includes mediation and arbitration procedures designed to provide for resolution of view disputes between neighboring property owners without direct involvement of the Town. Similar procedures are not currently available for most other code enforcement matters.

DISCUSSION:

The Town maintains a comprehensive code enforcement program intended to promote compliance with the Municipal Code, protect public health and safety, preserve neighborhood character, and ensure fair and consistent application of Town regulations. Existing enforcement tools include notices of violation, permit withholding, nuisance abatement proceedings, special assessments, nuisance abatement liens, civil remedies, criminal enforcement, and other administrative procedures authorized by the Municipal Code.

Staff reviewed enforcement programs utilized by peer jurisdictions within Santa Clara County and Northern California to identify common enforcement practices and evaluate how the Town's current program compares to those used elsewhere. While each jurisdiction's enforcement program reflects its unique community needs and policy priorities, several common themes emerged. Many jurisdictions have adopted administrative cost recovery programs, administrative citation procedures, and clearly defined due process protections intended to improve compliance, reduce General Fund subsidies, and provide enforcement options that fall between voluntary compliance efforts and formal legal proceedings. The review also identified approaches used by other jurisdictions to address unpermitted construction, neighborhood disputes, and private civil matters.

1. Administrative Cost Recovery
Comparison of Common California Enforcement Practices
Many California jurisdictions have adopted administrative cost recovery programs to ensure that the costs associated with investigating and resolving Municipal Code violations are borne by the responsible party rather than subsidized by the general taxpayer. Enforcement cases often require substantial staff and consultant involvement before nuisance abatement proceedings are initiated.

Site inspections, research, legal review, correspondence, monitoring, compliance verification,

consultant review, and administrative processing may occur over many months before a violation is resolved.

While the Town currently has authority to recover certain nuisance abatement costs, many jurisdictions authorize recovery of a broader range of enforcement-related expenses regardless of whether a nuisance abatement proceeding is ultimately required. These programs commonly allow recovery of staff time, consultant services, legal expenses, inspection costs, administrative processing costs, hearing costs, and collection expenses associated with confirmed violations.

Potential Amendments and Council Considerations
Staff recommends evaluating whether the Town should adopt a Code Enforcement Administrative Cost Recovery Ordinance authorizing recovery of Building, Planning, Engineering, Code Enforcement, and legal staff time; consultant and contract staff services; investigation and inspection costs; reinspection fees; notice preparation and mailing expenses; hearing costs; administrative record preparation; recording expenses; collection costs; and other reasonable enforcement expenditures associated with confirmed violations.

The Town does not currently maintain a comprehensive administrative cost recovery ordinance of this nature. As a result, significant enforcement activities may continue to be subsidized by the General Fund even when violations are ultimately confirmed. The Council may wish to consider whether cost recovery should apply to all confirmed violations or only significant violations, whether recovery should begin upon confirmation of a violation or after expiration of a compliance deadline, whether recovery should be capped for minor violations, and whether hardship provisions or payment plan options should be incorporated into any future ordinance.

2. Administrative Citations
Current Practice and Comparison with Other Jurisdictions Many California jurisdictions utilize administrative citation programs as an intermediate enforcement tool between voluntary compliance efforts and more formal legal proceedings.

Government Code Section 53069.4 authorizes local agencies to establish administrative citation programs by ordinance and provides a framework for administrative hearings, appeals, and judicial review.

Administrative citation programs are commonly used to address violations that remain uncorrected after notice has been provided. These programs provide jurisdictions with an enforcement mechanism that is generally less resource intensive than nuisance abatement proceedings, civil litigation, or criminal prosecution while preserving due process protections.

The Town currently relies primarily on notices of violation, permit withholding, nuisance abatement proceedings, civil remedies, and criminal enforcement. Unlike many California jurisdictions, Los Altos Hills does not currently maintain a comprehensive administrative citation program.

Potential Amendments and Council Considerations
If the Council elects to pursue an administrative citation program, staff recommends that any program be structured consistent with Government Code Section 53069.4 and designed primarily to encourage compliance rather than generate revenue.

The Council may consider an escalating administrative penalty schedule for violations that remain uncorrected after notice has been provided. The following schedule is illustrative only and is generally consistent with administrative citation programs adopted by other California jurisdictions.

Table 1: Fine Scenario 1
Violation Occurrence Proposed Administrative Penalty
First Violation $100
Second Violation Within 12 Months $250
Third Violation Within 12 Months $500
Fourth and Subsequent Violations Within 12 Months $1,000 In some jurisdictions, the ordinance or penalty resolution allows higher initial penalties for violations that would otherwise be prosecuted as misdemeanors. Some jurisdictions authorize firsttime penalties of up to $500 for certain planning and building violations.

For violations that continue after a compliance deadline, the Council may also consider a daily penalty structure such as the following:

Table 2: Fine Scenario 2
Continuing Violation Proposed Administrative Penalty
Days 1–30 $100 per day
Days 31–90 $250 per day
More Than 90 Days $500 per day
The last approach would admittedly need to be reserved for the most significant compliance cases, as in other situations the penalty costs could dramatically outweigh the cost of compliance.

As an alternative to administrative citations, the Council may also consider administrative compliance orders. Under this approach, a responsible party would be ordered to correct a violation by a specified date. If compliance is not achieved, the matter would proceed to an administrative hearing where a hearing officer may impose daily penalties, administrative costs, or other corrective measures. This approach emphasizes compliance while preserving meaningful enforcement authority.

The Council may wish to consider appropriate penalty amounts, daily penalties for continuing violations, enhanced penalties for repeat violations, enhanced penalties for violations involving environmentally sensitive areas, grading activities, tree removal, or similar activities that may result in significant environmental impacts, whether administrative citations should serve as an intermediate enforcement tool before nuisance abatement proceedings, and whether administrative compliance orders may be preferable in certain circumstances.

3. Unpermitted Construction and Development
Current Practice and Comparison with Other Jurisdictions Most California jurisdictions impose enhanced penalties for construction, grading, tree removal, or development activities undertaken without required permits. These penalties commonly include increased permit fees, administrative penalties, stop-work orders, permit withholding, or a combination of enforcement measures.

The purpose of such penalties is both deterrence and fairness. Jurisdictions generally seek to ensure that applicants who comply with permitting requirements are not disadvantaged relative to those who proceed without approvals. Many communities reserve enhanced penalties for violations involving environmentally sensitive areas, grading activities, protected trees, creek corridors, or other activities that may result in significant environmental impacts.

Potential Amendments and Council Considerations
Under the proposed Comprehensive Master Fee Schedule currently under consideration by the Town, the permit fee penalty for work performed without permits would be reduced from ten times the normal permit fee to four times the normal permit fee. The misdemeanor provisions of Municipal Code Section 10-2.1318 would remain unchanged unless separately amended by the Council.

The proposed change would maintain a substantial financial consequence for unpermitted development while reducing the magnitude of the existing fee multiplier. The Council may wish to consider whether the proposed reduction appropriately balances deterrence, fairness, consistency with other enforcement tools, and the Town's overall compliance objectives.

4. Due Process Considerations
Administrative enforcement programs commonly include written notice requirements, cure periods, hearing rights, administrative appeals, and judicial review. These protections are intended to ensure fairness while preserving a jurisdiction's ability to obtain compliance. Due process considerations become increasingly important when administrative penalties, cost recovery obligations, or other financial consequences may be imposed upon a property owner.

Any future administrative citation or cost recovery ordinance should incorporate procedural safeguards sufficient to protect property owners and ensure compliance with constitutional due process requirements. Such safeguards may include written notice of the alleged violation, reasonable compliance periods where immediate correction is not necessary to protect public health or safety, opportunities to contest alleged violations before an impartial hearing officer, administrative appeal procedures, hardship provisions, payment plans, judicial review as authorized by state law, substantial evidence standards, and clearly defined notice and hearing procedures.

The Town's existing enforcement program incorporates notice requirements, hearing procedures, and appeal rights. The Council may wish to consider the appropriate balance between efficient enforcement and procedural safeguards, including compliance periods, hearing procedures, appeal rights, hardship provisions, payment plans, and standards for judicial review. Staff recommends that any future enforcement ordinance maintain the Town's longstanding emphasis on voluntary compliance while providing additional administrative tools when voluntary compliance efforts are unsuccessful.

Current Practice and Comparison with Other Jurisdictions Most jurisdictions distinguish between Municipal Code violations and private civil disputes. Local governments generally focus enforcement resources on violations of applicable laws and regulations while directing parties involved in private disputes toward mediation, arbitration, or civil court remedies. Many agencies maintain policies allowing staff to discontinue investigations when it is determined that no independent Municipal Code violation exists.

Although mediation and arbitration are not common components of municipal code enforcement programs, some jurisdictions utilize alternative dispute resolution procedures to address recurring neighborhood disputes and compatibility concerns. These programs are generally intended to supplement, rather than replace, traditional code enforcement activities.

The Town currently provides mediation and arbitration procedures under the View Ordinance for protected view disputes. The Town does not currently maintain similar alternative dispute resolution procedures for other recurring neighborhood conflicts.

In practice, staff frequently receives complaints involving both code compliance concerns and broader neighbor-to-neighbor disputes. Examples may include noise complaints, drainage concerns, landscaping disputes, screening issues, lighting impacts, privacy concerns, constructionrelated conflicts, property maintenance concerns, boundary disputes, easement disputes, encroachments, private contractual disagreements, property damage claims, and other neighborhood compatibility matters.

Many of these complaints consume significant staff resources and may involve both Municipal Code issues and broader private conflicts. Where no independent Municipal Code violation exists, the Town's legal authority to intervene is often limited and the matter is more appropriately addressed through mediation, arbitration, civil litigation, or other private legal remedies.

Potential Amendments and Council Considerations
The Council may wish to consider whether mediation or arbitration procedures modeled after the View Ordinance should be expanded to additional categories of recurring neighborhood disputes where voluntary resolution may be more effective than traditional enforcement. The Council may also wish to consider whether staff should be authorized to discontinue investigations involving solely private civil disputes where no Municipal Code violation exists, whether mediation referrals should be encouraged, whether public education materials should be developed regarding the distinction between Municipal Code enforcement and private legal disputes, and whether administrative policies should more clearly define the Town's role in private civil matters.

Staff does not recommend replacing code enforcement with mediation for objective Municipal Code violations. However, expanded dispute resolution resources may help reduce staff time devoted to recurring neighbor-to-neighbor conflicts while providing residents with more effective avenues for resolving disputes.

Staff's review indicates that the Town already possesses substantial nuisance abatement authority and enforcement tools. Opportunities for modernization primarily involve administrative cost recovery, administrative citations, clarification of due process protections, evaluation of penalties for work performed without permits, expansion of alternative dispute resolution resources, and clarification of the Town's role in private civil disputes.

Collectively, these tools may improve administrative efficiency, enhance cost recovery, reduce General Fund subsidies, and provide additional flexibility in addressing code violations while maintaining the Town's longstanding emphasis on voluntary compliance. Staff seeks Council direction regarding whether preparation of ordinance amendments or administrative policy changes addressing these topics should be pursued.

ENVIRONMENTAL REVIEW:

The City Council’s receipt of this report and discussion of potential policy options does not constitute a project under the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Section 15378 because no action that may result in a direct or reasonably foreseeable indirect physical change in the environment is being approved.

Future code amendments, if pursued, will be evaluated for CEQA compliance as part of any subsequent legislative action.

WORK PLAN
The code enforcement tools discussed in this report are not currently identified as a standalone project within the adopted 2026-2027 City Council Work Plan.

FISCAL IMPACT:

There is no immediate fiscal impact associated with receiving this report. Future code amendments related to administrative citations, code enforcement cost recovery, or alternative dispute resolution may increase the Town's ability to recover costs associated with code enforcement activities and reduce General Fund subsidies associated with violation cases. Any future code amendments would return to the City Council for consideration and direction prior to implementation.

ATTACHMENTS
N/A

TOWN OF LOS ALTOS HILLS June 18, 2026
Staff Report to City Council
_____________________________________________________________________________ SUBJECT: RECEIVE THE COST ALLOCATION PLAN AND DEVELOPMENT

SERVICES FEE STUDY AND APPROVE A RESOLUTION ADOPTING

THE TOWN OF LOS ALTOS HILLS MASTER FEE SCHEDULE AND

LOCAL BUILDING VALUATION MULTIPLIER
FROM: Thomas Leung, Finance Director
Jay Bradford, Community Development Director
APPROVED: Cody Einfalt, City Manager
_____________________________________________________________________________ RECOMMENDATION:

Staff recommends that the City Council receive the Cost Allocation Plan (CAP) and Development Services Fee Study (Fee Study) and approve a resolution adopting the Town of Los Altos Hills Master Fee Schedule and Local Building Valuation Multiplier (see Attachment 1).

Staff recommends adopting the master fee schedule at 90% cost recovery, as that has been aligned with our 2026-28 budget proposal, while assuming an 80% cost recovery on ADU fees (building permit, plan check and town plan check) and an 80% recovery on water heater, HV/AC, and heat pumps. However, we have presented options for 100% and 80% recommendations as proposed by the FIC.

BACKGROUND:

Staff presented the Cost Allocation Plan (CAP) and Development Services Fee Study to the Council on May 14, 2026, and to the Finance and Investment Committee (FIC) beginning April 6, 2026. Since then, staff met with the FIC on April 6, May 4, May 11, and June 1 to review the methodology, time estimates, and the full‑cost recovery model in detail. Throughout these meetings, the FIC consistently expressed confidence in the accuracy of staff’s time estimates and in the soundness of the NBS full‑cost methodology, including the construction of Fully Burdened Hourly Rates.

At the May 4 meeting, the FIC requested several refinements, including improved formatting, updated sample project assumptions, and clearer contextual analysis, which staff prepared and reviewed with individual committee members throughout the week. This helped bring the committee to a shared understanding ahead of the May 11 meeting. Following the Council’s direction on May 14, staff returned to the FIC on June 1 with further analysis on inspection volumes, ADU and single‑family home timelines, Planning and Engineering hour estimates, and overall permit activity. After this final review, the FIC expressed general support for both the CAP and the Fee Study.

The FIC recommended that staff present Council with multiple cost‑recovery options (80%, 90%, and 100%) to give flexibility and better accommodate policy preferences, particularly around subsidizing ADUs and certain public‑safety‑related activities. While staff recognizes these policy considerations, we strongly recommend adoption of between 90-100% cost‑recovery target, as it reflects the actual cost of delivering development services and ensures revenues appropriately match the work performed. The significant increases shown in the CAP, such as the roughly 75% increase in overhead since the last study in 2020, underscore the importance of recovering current costs, and not continuing to rely on the prior fee model.

Staff has assumed 90% cost recovery with Council recommendations in the proposed budget and notes that, if the Council accepts staff’s recommendation, the Town can absorb a 90% cost‑recovery target for the upcoming fiscal year. Adjustments for specific subsidized activities can be incorporated in future years as part of deliberate policy decisions rather than embedded in the fee structure itself.

To support transparency and stakeholder input, staff notified contractors directly and placed public notices in the Los Altos Town Crier and the Bay Area Building Agency.

These supplemental materials are included below for Council’s review:
• A resolution adopting the master fee schedule and local building valuation multiplier (see Attachment 1)
• The full written report for the Cost Allocation Plan, dated from September 2025 (see Attachment 2)
• The full written Development Services Fee Study, dated from June 2026 (see Attachment 3)
• A Master Fee Schedule Fee Comparison, identifying proposed new fees, deposits, and modified fee recovery amounts of 90% and 80% through highlighted revisions for ease of review (see Attachment 4).
• A comparative fee analysis evaluating the estimated Building Division fees associated with construction of a new single-family residences and accessory dwelling units (ADU) under both the existing and proposed fee schedules. This analysis includes comparisons under 100%, 90%, 80% and 50% cost recovery models. (see Attachment 5).
• Local Building Multiplier Analysis and historical review of permits over the past five years to understand the average valuations and square footage in Town (see Attachment 6).
• NBS Construction Valuation Plan Check and Building Permit methodology and breakdown per valuation line of old fee amounts and changes to the new fees based on the new valuation and construction tiered table (see Attachment 7).

DISCUSSION:

1. Cost Allocation Plan Overview

The 2025-26 Cost Allocation Plan updates the Town’s approach to distributing indirect and shared costs by using clearer, metric‑based allocation methods. The Plan separates major administrative functions into individual cost centers and allocates expenses based on measurable workload indicators such as FTEs, payroll activity, and transaction counts. It also formalizes the treatment of facilities, technology, and other shared costs, and more clearly distinguishes development-related work from general government services. Overall, the updated Plan improves transparency, accuracy, and defensibility in cost recovery.

2. Development Services Fee Study Overview
The Development Services Fee Study modernizes the Town’s cost‑recovery structure for Planning, Building, and Engineering services. Its primary goal is to reduce the General Fund subsidy for private development by aligning fees with the full cost of delivering development‑related services.

The Study identifies $3.4 million in annual fee‑eligible costs and establishes updated fee amounts based on fully burdened labor rates, the Town’s Cost Allocation Plan (see Attachment 2), and detailed staff‑time estimates. Under the proposed schedule, annual revenue is projected to increase by approximately $2 million, bringing total fee‑supported activity (including consultant pass‑throughs) to about $4.1 million (see Attachment 3).

A major improvement in this update is the realignment of fees by division. Costs that were previously absorbed within Building are reassigned to Planning and Engineering where the work is actually performed, improving transparency, compliance with state cost‑recovery standards, and the clarity of the development review process.

Staff also evaluated revenue targets at 80%, 90%, and 100% cost‑recovery levels, with each 10% reduction in cost recovery decreasing potential revenue by about $340,000.

Townwide changes included in the Study support all three development divisions:
• Adoption of a fully cost‑based fee methodology
• Cleanup and modernization of the fee schedule
• Publication of composite hourly rates and time‑and‑materials tools • Realignment of fee items across departments to match actual responsibilities

Table 1. Impact of subsidizing private development with the general fund.

Construction Valuation Update
Staff reviewed historical permit data, reported project valuations, and regional construction cost trends to evaluate how well applicant‑reported valuations reflect actual construction conditions in Los Altos Hills. The analysis showed that local construction costs are consistently higher than typical industry assumptions due to the size, complexity, and custom nature of homes in the Town. It also revealed wide variation in reported valuations for similar projects, leading to inconsistent fee assessments.

To improve accuracy and consistency, the updated model uses valuation assumptions grounded in ICC Building Valuation Data, local market trends, and the Town’s historical project data.

This analysis supports applying a local valuation multiplier of approximately 2.25 to better reflect true construction costs and create a more reliable baseline for permit fee calculations (see Attachment 6).

The proposed methodology increases transparency, reduces discrepancies between reported and actual construction values, and provides a more equitable basis for allocating development service costs. For context, comparable jurisdictions such as Los Altos use even higher valuation assumptions, averaging about $577 per square foot, compared to roughly $394 per square foot in Los Altos Hills.

3. Master Fee Schedule
Staff has written the draft of the new master fee schedule that would be in effect from August 1, 2026, if adopted. The fee amounts are indicated and representative of the calculations in the User Fee Study and the amount is calculated as the division’s FBHR multiplied by the number of hours a task would take. Staff has also presented 100%, 90% and 80% cost recovery options

to showcase the impact on the fee amounts based upon Council direction (see Attachment 4).

Assuming fees are adopted at the 90% cost recovery target, we anticipate an incremental $1.6 million in revenue being collected from development services fees in Building, Planning and Engineering.

4. Implementation
With the receipt of the Cost Allocation Plan and Development Services Fee Study, and the adoption of the proposed fee schedule and local valuation multiplier with an anticipated effective date of August 1, 2026, staff will begin implementation of the updated development services fee program. This will include updates to internal fee calculation procedures, permit valuation methodologies, application materials, public facing fee schedules, TRAKiT system configurations, and related administrative processes necessary to support consistent implementation of the revised cost recovery framework. Staff has begun to conduct outreach and coordination with applicants, contractors, consultants, and design professionals to facilitate a smooth transition to the updated fee structure.

Projects and permit applications that were submitted and determined complete prior to the effective date of the new fee schedule shall remain subject to the fee schedule in effect at the time of application submittal. This approach preserves fee certainty for applicants with active applications already in process. However, any new permit application associated with an existing project, as well as any new project or permit application submitted on or after August 1, 2026, shall be subject to the fees established in the new fee schedule then in effect.

ENVIRONMENTAL REVIEW:

Receiving the Cost Allocation Plan and adopting a resolution approving the Development Services Fee Study do not constitute a project under CEQA because they have no potential to cause a physical impact on the environment (CEQA Guidelines §15061(b)(3)). The CAP and Development Services Fee Study are administrative and fiscal planning tools only.

FISCAL IMPACT:

Receiving the Cost Allocation Plan and User Fee Study has no direct fiscal impact, but it provides a more accurate and defensible basis for allocating indirect costs across all funds and departments and for calculating fully burdened service costs.

Adopting the updated master fee schedule and the local building valuation multiplier will enable the Town to substantially improve cost recovery for development services, reducing the General Fund subsidy that currently supports fee-eligible activities and increasing annual fee recovery capacity by up to approximately $2.0 million, depending on the fee levels ultimately adopted.

ATTACHMENTS:

1. Resolution Adopting the Master Fee Schedule and Local Building Valuation Multiplier a. Master Fee Schedule

2. Cost Allocation Plan (September 2025)

3. Development Services Fee Study (June 2026)

4. Master Fee Schedule w/ 100%, 90% and 80% Cost Recovery Options

5. Comparative Fee Analysis – Cost Recovery Percentages (Single Family Residentials and ADU)

6. Local Building Valuation Multiplier Analysis

7. NBS – Construction Valuation Plan Check and Building Permit Methodology

RESOLUTION xx-26

A RESOLUTION ADOPTING THE TOWN OF LOS ALTOS HILLS MASTER FEE

SCHEDULE AND LOCAL BUILDING VALUATION MULTIPLIER
WHEREAS, the Town of Los Altos Hills initiated a comprehensive Cost Allocation Plan (CAP) to identify and equitably distribute indirect and overhead costs across Town departments and funds, so that internal service rates, fees, and charges more accurately reflect the full cost of providing services; and
WHEREAS, the CAP establishes a defensible and transparent methodology for allocating indirect costs, including legislative, administrative, legal, technology, facilities, and fleet support, consistent with applicable cost allocation standards, including federal cost principles under 2 CFR Part 200; and
WHEREAS, the Town concurrently completed a Development Services Development Services Fee Study evaluating fee-supported services within the Planning, Building, and Engineering divisions, including analysis of direct labor, indirect and overhead cost allocation (informed by the CAP), fully burdened hourly rates, and appropriate cost recovery targets consistent with applicable California law governing regulatory and service fees, including Government Code section 66014; and
WHEREAS, the Development Services Fee Study provides a documented cost-of-service methodology, updated fully burdened hourly rates by division, recommended fee adjustments, and a reorganized master fee structure intended to enhance transparency, equity, and administrative clarity while improving cost recovery for development-related services; and WHEREAS, the Town Council desires to adopt an updated Master Fee Schedule to consolidate and clarify the fees charged for Town services and to ensure that adopted fees do not exceed the reasonable cost of providing the underlying service; and WHEREAS, the Town Council further desires to approve a local building valuation multiplier to better align construction valuations used for building permit and plan check fee calculations with local construction cost conditions and to improve consistency and transparency in permit valuation practices; and
WHEREAS, adoption of the CAP is necessary to ensure that overhead allocations used in the Development Services Fee Study and Master Fee Schedule are accurate, defensible, and consistent with industry best practices and applicable legal requirements; and WHEREAS, adoption of the CAP, Development Services Fee Study, Master Fee Schedule, and local building valuation multiplier are administrative actions that establish methodologies and fee amounts and do not approve a specific development project, and therefore are not a project under

the California Environmental Quality Act (CEQA) or, alternatively, are exempt under CEQA Guidelines section 15061(b)(3); and
NOW, THEREFORE, BE IT RESOLVED by the Town Council of the Town of Los Altos Hills that:

1. The Town Council receives and accepts the Town of Los Altos Hills Cost Allocation Plan.

2. The Town Council receives and accepts the Development Services Fee Study.

3. The Town Council adopts the Town of Los Altos Hills Master Fee Schedule, attached hereto as Exhibit A.

4. The Town Council adopts the local building valuation multiplier as set forth in Exhibit A

5. This Resolution shall take effect a minimum of 30 days after adoption with Staff aiming for August 1, 2026.

The above and foregoing Resolution was passed and adopted by the City Council of the Town of Los Altos Hills at a regular meeting held on the ___ day of _____ 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

BY:
_______________________________
Rajiv Bhateja, Mayor
ATTEST:
______________________________
Arika Miller, City Clerk

ID# General New Fee
(100%)
New
Deposit
New Fee
(90%)
New Fee
(80%) Notes
Note
*12
P001A Pre-Application Meeting – 15-min appt $75 $68 $60 *13 P001B Pre-Application Meeting – formal meeting $603 $543 $482 P002A Pre-Application Meeting (ADU) – 15-min appt $75 $68 $60 *13 P002B Pre-Application Meeting (ADU) – formal meeting $603 $543 $482 P003 Additional Plan Review $603 $543 $482 *14
P004 Permit Modification $2,712 $2,441 $2,170
P005 Extension – Administrative $301 $271 $241
P006 Extension – City Council $1,507 $1,356 $1,206
P007A Site Analysis - Minimum Processing Fee $603 $543 $482 *15 P007B Site Analysis - Additional Processing Fee $603 $543 $482 P008 Appeal $2,411 $2,411 $2,170 $1,929 *1, *15
P008 Note
P009A Town Attorney Land Use Review - Staff Administrative Fee $301 $271 $241 P009B Town Attorney Land Use Review - Legal Review $2,000 N/A N/A # Zoning Permits New Fee New
Deposit
New Fee
(90%)
New Fee
(80%)
P010A Fence Permit – Administrative $1,507 $1,356 $1,206 P010B Fence Permit – Public Hearing $2,109 $1,898 $1,687 P011 Wireless Facility Mod – Administrative $1,808 $1,627 $1,446 P012A Oak Tree Removal (Volunteer) $904 $814 $723
P012B Hazardess Oak Tree Removal (Dead/Emergency/Defensible Space) No Fee N/A N/A P013 Arborist Report Review $1,000 N/A N/A *2
P013 Note
# Site Development New Fee New
Deposit
New Fee
(90%)
New Fee
(80%)
P014 Minor Administrative Review $9,342 $8,408 $7,474 *10 P015 Major Administrative Review $10,849 $9,764 $8,679 *10 P016 Site Development Hearing Review $15,369 $13,832 $12,295 P017 Fast Track Hearing Review $18,383 $16,545 $14,706 *11 P018 Planning Commission Hearing Review $21,396 $19,256 $17,117 P019 Conditional Development Permit $5,726 $5,153 $4,581 P020 Geotechnical Report Review $10,000 N/A N/A
P021 Grading Policy Exception Planning Commission Review $5,726 N/A N/A P022 Landscape Performance Deposit – Director’s Discretion $10,000 N/A N/A # Variances and Conditional Use Permits New Fee New
Deposit
New Fee
(90%)
New Fee
(80%)
P023 Minor Variance - Site Development Committee $1,808 $1,627 $1,446 P024 Major Variance - Planning Commission $5,726 $5,153 $4,581 P025A Conditional Use Permit - Minimum Processing $2,109 $1,898 $1,687 *15 P025B Conditional Use Permit - Additional Processing $24,410 N/A N/A P027A CUP Renewal/Amendment - Minimum Processing $2,109 $1,898 $1,687 *15 P027B CUP Renewal/Amendment – Additional Processing $24,410 N/A N/A P028 Initial Study/Negative Declaration/EIR $301 $271 $241 *16 # Subdivisions and Mapping New Fee New
Deposit
New Fee
(90%)
New Fee
(80%)
*15
P029 Minimum Processing Fee $1,808 $1,627 $1,446
P030 Additional Processing $9,041 N/A N/A
P031 SB9 Lot Split $4,219 $3,797 $3,375
P032 Extension $3,014 $2,713 $2,411
P033A Modification/Amendment - Minimum Processing $1,808 $1,627 $1,446 *15 P033B Modification/Amendment - Additional Processing $5,424 N/A N/A *15 P034 Lot-Line Adjustment and Merger (billed per hour) $301 $271 $241 P035 Certificate of Compliance (billed per hour) $301 $271 $241 P036 Easement Review (billed per hour) $301 $271 $241
# Short-Term Rental Licenses New Fee New
Deposit
New Fee
(90%)
New Fee
(80%)
P037 Initial Short-Term Rental License $603 $543 $482
P038 Short-Term Rental Renewal $301 $271 $241
P039 Conditional Short-Term Rental License $1,205 $1,085 $964 *4 P037 to
P039 Note
# Other Fees New Fee New
Deposit
New Fee
(90%)
New Fee
(80%)
P040A Annexation - Minimum Processing $1,205 $1,085 $964 *15 P040B Annexation - Additional Processing $30,136 N/A N/A *15 P041A General Plan Amendment - Minimum Processing $1,205 $1,085 $964 *15 P041B General Plan Amendment - Additional Processing $12,054 N/A N/A *15 P042A Municipal Code Amendment - Minimum Processing $1,205 $1,085 $964 *15 P042B Municipal Code Amendment - Additional Processing $12,054 N/A N/A *15 P043A Historic Review/Mills Act Agreement - Minimum Processing $904 $814 $723 *15 P043B Historic Review/Mills Act Agreement - Additional Processing $4,219 N/A N/A *15 P044 Post Entitlement Building Permit Review $301 $271 $241 *15 P045 Application Process Violation
Up to 10X
application
fee N/A N/A *5
P046 Code Compliance Inspection $603 $543 $482
P047 Street Address Change $904 $814 $723
P048A Williamson Act - Minimum Processing $1,205 $1,085 $964 *15 P048B Williamson Act - Additional Processing $12,054 N/A N/A *15 #
*6
P050A New Single-Family Residence
P050B Accessory Dwelling Unit (900 sq ft or larger)*
P050C Additions (900 sq ft or larger)
P050D Equestrian Barns (900 sq ft or larger)
P050 Note
P051 Recreation In-Lieu Fee *7
P052 Storm Drainage Fee *8
P053 Impact Fees and Waivers
# Planning Staff Billable Rates
P054 Planning Staff Blended Rate (NEW) *3
P054 Note
*1
*2
*3
*4
*5
*6
*7
*8
*10
*11
*12
*13
*14
*15
*16
The minimum fee is a non‑refundable processing fee, and the deposit is used to cover all time accrued in the review and processing of the permit/project.

Fee is equal to the actual cost to prepare the work based on an approved proposal from an outside consultant. Town staff will charge hourly to cover administrative time/review.

Notes
Minor Administrative projects do not require coordination with other reviewing agencies. Major Administrative projects require coordination with Public Works, Fire Department, Geotechnical Consultant, etc.

Fast Track Hearing Review are projects that require Planning Commission review but may qualify for Fast Track with review from just the CDD Director.

Deposits are collected and are not closed until the project is complete; additional planning hours/costs may apply during Engineering and/or Building plan check and permitting processes.

Pre‑Application consultations up to 15 minutes will be provided at no charge to the applicant.

Fee applies to projects that are not deposit‑based and where submittals exceeding 3 resubmittals require additional staff review and support.

These fees are set per Municipal Code Section 10‑1.1206.

The violation fee is per Municipal Code Section 10‑2.1318, with the specific amount determined by the Planning and Building Director based on the nature of the violation.

This fee is set per Resolution 62‑19. For Accessory Dwelling Units, this fee shall be waived for the Planning Period 2023‑2031.

This fee is set per Municipal Code Section 9‑1.1403.

This fee assessed on all subdivisions for new hardscape/impervious area added within a public right‑of‑way or easement. $301/hr.

Planning Staff Billable Rates are the rates used when staff time is billed against a deposit.

This fee is set per Article 10 in Chapter 1 in Title 10 (Zoning) in the Municipal Code. The fee is non‑refundable, and the deposit is used to cover all time accrued in the review and processing of the appeal.

This fee is collected when a peer review of a third‑party consulting arborist report is necessary.

These are the rates used when staff time is billed against a deposit. These hourly rates are set as part of the Town’s annual adopted budget.

Deposits will be charged the actual cost of time & materials plus a 10% administrative fee to cover the Town’s costs for engineering, planning and building fees.

The Planning Appeal fee is set per Article 10 in Chapter 1 of Title 10 (Zoning) in the Municipal Code. The fee is nonrefundable, and the deposit is used to cover all time accrued in the review and processing of the appeal.

This Arborist Report Review fee is collected when a peer review of an arborist report is necessary.

New Fee
Rate
Tentative Map
Other Applications
Short-Term Rental Licenses fees are set per LAHMC Section 10-1.1206.

P052 Note
$5.49 per sq/ft
See LAHMC 9-1.14
$0.69/sf
Impact Fees
Pathway Fees:

Planned Drainage Facilities fee is set per LAHMC Title 8, Chapter 7, 8-7.05).

This fee assessed on all subdivisions for new hardscape/impervious area added within a public right-of-way or easement.

Pathway Impact Fees are set by Resolution 62-19 and amended by Program A10 in the Town' s 6 cycle Housing Element for Accessory Dwelling Units (ADUs). The Pathway Impact fee for ADUs shall be waived for the Planning Period 2023-2031. $5.49 per sq/ft
$0
$5.49 per sq/ft
Exhibit A

ID# Application and Permit New Fee New Deposit New Fee (90%) New Fee (80%) Notes B001 Construction Valuations (Building Permits) *1, *2, *4 Service Fee up to $50,000 $1,267 $1,140 $1,014
Each additional $1,000 or fraction thereof $39.82 per $1,000 $35.84 per $1,000 $31.86 per $1,000 Service fee @ $100,001 $3,258 $2,932 $2,606
Each additional $1,000 or fraction thereof $12.22 per $1,000 $11.00 per $1,000 $9.78 per $1,000 Service fee @ $500,001 $8,145 $7,331 $6,516
Each additional $1,000 or fraction thereof $5.07 per $1,000 $4.56 per $1,000 $4.06 per $1,000 Service fee @ $1,000,001 $10,679 $9,611 $8,543
Each additional $1,000 or fraction thereof $0.63 per $1,000 $0.57 per $1,000 $0.50 per $1,000 Service fee @ $5,000,001 $13,213 $11,892 $10,570
Each additional $1,000 or fraction thereof $2.64 per $1,000 $2.38 per $1,000 $2.11 per $1,000 B002 Building Plan Check Administrative Fee
28% of Building
Permit Fee N/A N/A
B003 Plan Check Fee
65% of Permit Fee
(Town keeps 25% and
Contractor keeps 75%)
OR 48.75% of
Building Fee N/A N/A
# Itemized Permits New Fee New Deposit New Fee (90%) New Fee (80%) B004A Reroof (<$50K Construction Valuation) $906 $815 $725 B004B Reroof (>$50K Construction Valuation)
See Construction
Valuation Permits
(B001) N/A N/A *2, *4
B005 Demolition $579 $521 $463
B006 Swimming Pools $1,738 $1,564 $1,390
B007A Solar – Residential up to 15kW $450 N/A N/A *3
B007B Solar – Residential per kW over 15kW $15 N/A N/A *3 B007C Solar – Commercial up to 50 kW (per kW) $1,000 N/A N/A *3 B007D Solar – Commercial between 51 kW and 250 kW (per kW) $7 N/A N/A *3 B007E Solar – Commercial (250 kW) (per permit) $2,400 N/A N/A *3 B007F Solar – Commercial for each kW above 250 kW (per kW) $5 N/A N/A *3 B007
Note
# Mechanical, Electrical and Plumbing Permits New Fee New Deposit New Fee (90%) New Fee (80%) B008 Furnace $579 N/A $463
B009 Gas Line $579 N/A $463
B010 Water Heater $579 N/A $463
B011 Other Stand-Alone Building Permits $579 $521 $463
B012 Seismic Gas Shutoff Valve No Fee N/A N/A
B008,
B010
Note
# Inspections New Fee New Deposit New Fee (90%) New Fee (80%) *4 B012 During normal business hours (per 1/2 hour) $181 $163 $145 B013 After normal business hours (per 1/2 hour) $181 $163 $145 B014 Reinspection (per 1/2 hour) $181 $163 $145
B015 Inspection for which no fee is otherwise indicated (per 1/2 hour) $181 $163 $145 # Other Permit Activities New Fee New Deposit New Fee (90%) New Fee (80%) B016A Appeal Fee - Initial Processing $724 $652 $579
B016B Appeal Fee - Additional Processing $7,240 N/A N/A B017 Extension of Building Permit $362 $326 $290
B018 Replacement Inspection Card $362 $326 $290
B019 Additional Plan Review - Minimum Processing by Town Staff $543 $489 $434 *4 B020 Additional Plan Review - Plan Check Consultant Actual Cost N/A N/A *4 B052
Note
B021 Temporary Certificiate of Occupancy $362 $326 $290 *5 B053
Note
B022 Credit Card Transaction Fees
B023 Refund Policy Fee
B023
Note
B024 Building Department Review of Planning/Engineering Submittals $362 $326 $290 *6 B025 Expedited Service Fee - Staff Administrative Fee $385 $347 $308 B026 Expedited Service Fee - Consultant Fee
Actual Cost + Staff
Admin Fee N/A N/A *12
# Planning and Engineering Review and Inspection Fees *7 # Penalties
B027 Work Without a Permit *9
B027
Note
B028 Construction Time Limits Exceeded *10
# Planned Drainage Facilities
B030 Impermeable Structure (per sq ft of development area added) *12 B030
Note
# California Passthroughs
$0.96/s.f.

Additional Plan Review costs are applied when an application requires more than three plan checks to be completed.

Approval by the Building Official is required to issue a Temporary Certificate of Occupancy and the project must demonstrate special circumstances.

Per City Policy
New Fee
See Finance Fee Schedule
Refund Policy per City Policy
HV/AC, heat pump and water heaters will be charged at 80% cost as directed by City Council. For full list of incentives available to applicants, please visit:
https://www.losaltoshills.ca.gov/565/Building-Electrification Fee
B031
Building Standards Administration Special Revolving Fund (BSASRF) or Green Fee
$4/$100,000 of assessed valuation
(Minimum $1/$25,000 of valuation)
B001
Note
After historical review of all new construction building permits since FY21-22, the Town will be applying a building multiplier of 2.25x to the ICC building valuation figure of $175. This will mean projects will be evaluated at a $394 per sq ft minimum to bring up local valuations to historical averages. Any project below that valuation will be evaluated at minimum of $394 per sq ft, and if the valuation exceeds that, then Staff will use the applicant's self reported valuation per square foot.

Solar energy system fees are set by California Government Code Section 66015.

ADU projects will pay 80% of Building Permit Fee (B001), Building Plan Check Administrative Fee (B002) and Plan Check Fee (B003) as these include fee reductions as directed by the City Council.

The violation fee is set by Resolution 77-23 in reference to Municipal Code sections 8-8.05 and 10-2.1318 with the specific amount determined by the Community Development Director based on the nature of the violation.

Planned Drainage Facilities fee is set per LAHMC Title 8, Chapter 7, 8-7.05. This fee is not charged for ADUs which are 750 sq/ft or less per Government Code Section 66311.5, subdivision (c)(1)
Up to 4X the Building Permit Fee
New Fee
Refer to Municipal Code Section 8-10.08

B031
Note
B032
Note
B033 Disability Access and Education Revolving Fund (DAERF) B033
Note
# Building Staff Billable Rates
B034 Building Staff Blended Rate
B034
Note
*1
*2
*3
*4
*5
*6
*7
*9
*10
*11
*12 Fees Set as contract passthrough.

Fee is non‑refundable and is applied across all permit types.

Planning will continue to charge against open deposits until projects are complete; See Engineering fee schedule for specific building plan and permit review fees.

The violation fee is set per Municipal Code sections 8‑8.05 and 10‑2.1318, with the specific amount determined by the Planning and Building Director based on the nature of the violation.

This fee set per Municipal Code section 8‑10.08 Penalty for Failure to comply with construction time limits.

This fee set per Municipal Code Section 8‑7.05.

The project valuation is provided by the applicant at time of submittal and confirmed by Building Dept staff during initial plan review.

This fee is set per California Government Code Section 66015.

If more than three reviews are required to issue a permit or more than six inspections required final a permit, additional review/inspection fees may be assessed.

Approval by the Planning and Building Director is required to issue a Temporary Certificate of Occupancy and the project must demonstrate special circumstances.

Other department fees may apply.

Rate
$362/hr
Building Staff Billable Rates are the rates used when staff time is billed against a deposit.

Notes
The SMIP fee is set per Public Resources Code Section 2705.

See Business Licensing
The DAERF fee is set per Government Code Section 4467. This is collected by business licensing.

The BSASRF fee is set per California Health and Safety Code Section 18931.6.

B032 Strong Motion Instrumentation Program (SMIP)
$0.13/$1,000 of assessed valuation
(Minimum fee is $0.50)

# Engineering Review of Planning Applications*3 New Fee New Deposit New Fee (90%)
New Fee
(80%) Notes
Note
E001A Site Development and Other Planning Reviews – Minor Reviews $1,796 $1,616 $1,437 E001B Site Development and Other Planning Reviews – Major Reviews $3,593 $3,234 $2,874 E001C Site Development and Other Planning Reviews – Miscellaneous Reviews Engineering Staff $1,000 N/A N/A E001D Site Development and Other Planning Reviews – Miscellaneous Reviews 3rd Party - Staff's Review Oversight $719 $647 $575 E001E Site Development and Other Planning Reviews - Miscellaneous Reviews 3rd Party - Consultant $3,000 N/A N/A E002A Tentative Map – Minor Land Division (<5 lots) $1,078 $970 $862 *12 E002B Tentative Map – Subdivision (5+ lots) $1,796 $1,616 $1,437 *12 E002C Tentative Map – Modification/Amendment $359 $323 $287 *12 E003A Final Map – Minor Land Division (<5 lots) - Staff $1,796 $1,616 $1,437 *12 E003B Final Map – Minor Land Division (<5 lots) - Consultant $5,000 N/A N/A E003C Final Map – Minor Land Division (<5 lots) Subdivision Improvement Plan Review - Staff $1,796 $1,616 $1,437 E003D Final Map – Minor Land Division (<5 lots) Subdivision Improvement Plan Review - Consultant $5,000 N/A N/A E003E Final Map – Minor Land Division (<5 lots) Subdivision Improvements Inspections - Staff's Review Oversight $1,796 $1,616 $1,437 E003F Final Map – Minor Land Division (<5 lots) Subdivision Improvements Inspections - Consultant $10,000 N/A N/A E003G Final Map – Subdivision (5+ lots) - Staff's Review Oversight $2,874 $2,587 $2,299 *12 E003H Final Map – Subdivision (5+ lots) - Consultant $10,000 N/A N/A *12 E003I Final Map – Subdivision (5+ lots) Improvement Plan Review - Staff's Review Oversight $2,874 $2,587 $2,299 E003J Final Map – Subdivision (5+ lots) Improvement Plan Review - Consultant $10,000 N/A N/A E003K Final Map – Subdivision (5+ lots) Subdivision Improvements Inspections - Staff's Review Oversight $10,000 N/A N/A E003L Final Map – Subdivision (5+ lots) Subdivision Improvements Inspections - Consultant $20,000 N/A N/A E004 Certificate of Correction $359 $323 $287 *12
E005A
Engineering Review of Lot Line Adjustments, Mergers, Certificate of Compliance, Easement Reviews, Public Easements (Utility or Pathways), and ROW Dedication - Staff's Review Oversight $2,156 $1,940 $1,725 E005B
Engineering Review of Lot Line Adjustments, Mergers, Certificate of Compliance, Easement Reviews, Public Easements (Utility or Pathways), and ROW Dedication - Consultant $5,000 N/A N/A E006A Sight Distance and Traffic Study Peer Review - Staff's Review Oversight $719 $647 $575 E006B Sight Distance and Traffic Study Peer Review - Consultant $3,000 N/A N/A *1,*5,*14 E007A NPDES C.3 Projects Review - Staff's 3rd Party Review Oversight $719 $647 $575 *1 E007B NPDES C.3 Projects Review - Consultant $5,000 N/A N/A *1 E008 NPDES C.3 Maintenance Agreement and Inspections $3,593 $3,234 $2,874 *1 # Engineering Review of Building Permits New Fee New Deposit New Fee (90%)
New Fee
(80%)
E009 Engineering Review (New construction, additions, remodels, pools, decks, and retaining walls) $1,527 $1,374 $1,222 E010 Engineering Review – ADU and SB9 $1,527 $1,374 $1,222 E011 Erosion Control Inspections/SWPPP (per inspection) $719 $647 $575 *13 # Encroachment into Public Right-of-Way New Fee New Deposit New Fee (90%)
New Fee
(80%)
E012 Application Fee $898 N/A N/A
E013 Other Street Charges
$520 + $11/sq ft of area
over 47/sq ft N/A N/A *4
E014 Other Pathway Charges
$520 + $11/sq ft of area
over 47/sq ft N/A N/A *4
E015 Trenching Fee
$400 + $17/lf of trench
over 24lf N/A N/A *4
E016 Driveway Cuts $17/lf N/A N/A *4
E017A Bond Deposit - Tier 1 (upto $30K project valuation) $3,000 N/A N/A *1,*9 E017B Bond Deposit - Tier 2 (over $30K project valuation) Valuation N/A N/A *1,*9 E017C Bond Processing Fee $539 N/A N/A
E017D Encroachment Permit Application Process Violation) Up to 10X application
fee (3X minimum) N/A N/A
E018 Inspection Deposit for Minor Utilities (e.g. sewer laterals)/ projects above $30K valuation that staff can inspect $10,000 -
$40,000 N/A N/A
E019A Inspection Fee for Major Utilities/projects over $100K valuation that a 3rd Party can inspect - Staff Review Oversight $1,437 $1,293 $1,150 E019B Inspection Deposit for Major Utilities/projects over $100K valuation that a 3rd Party can inspect - Consultant $10,000 -
$40,000 N/A N/A
E020A Traffic Control Plan Review (Traffic Consultant) - Staff's 3rd Party Review Oversight & Admin $719 $647 $575 E020B Traffic Control Plan Review (Traffic Consultant) - Standard Lane Closures Actual Cost per Sheet N/A N/A *10,*14 E020C Traffic Control Plan Review (Traffic Consultant) - Long-Term Lane Closures Actual Cost per Sheet N/A N/A *10,*14 E021A Staking of Pathway by 3rd Party Surveyor - Staff's 3rd Party Review Oversight $719 $647 $575 *1,*5 E021B Staking of Pathway by 3rd Party Surveyor - Consultant $3,000 - $8,000 N/A N/A *1,*5 E022A Review of Pathway Staking by 3rd Party Surveyor - Staff's 3rd Party Review Oversight $719 $647 $575 *1,*5 E022B Review of Pathway Staking by 3rd Party Surveyor - Consultant $3,000 N/A N/A *1,*5 E023 Pathway Survey/Environmental/Design Review (onsite or offsite) - Engineering Staff $1,000 N/A N/A *1,*5,*11 E024 Pathway Construction Inspections and Compaction Testing $1,000 N/A N/A *1,*5,*11 # Grading New Fee New Deposit New Fee
(90%)
New Fee
(80%)
E025 Grading Inspections $1,796 $1,616 $1,437 *1
E026A Grading Moratorium Exception Review - Staff's 3rd Party Review Oversight $719 $647 $575 E026B Grading Moratorium Exception Review - Consultant $5,000 N/A N/A *1,*5 # Sewer Disposal New Fee New Deposit New Fee
(90%)
New Fee
(80%)
E027 Sewer Connection Review by Staff $1,796 N/A N/A *1 E028 Sanitary Sewer Main Extension Review by Staff $5,000 N/A N/A *1 E029 Sewer Reimbursement Fee
E030 Annual Sewer Charge
E031 Industrial Waste Discharge Permit
E032 Solid Waste Collection and Disposal Monthly Fee *6 E033 Sewer Capacity/Impact/Rate Study - Staff Admin Cost $2,156 $1,940 $1,725 *5 E034 Sewer Capacity/Impact/Rate Study - Consultant $10,000 N/A N/A *1,*5 E035 Sewer Connection Fee (Residence) (X1 unit of service) *6 E036 Sewer Connection Fee (Church) (X1 unit of service) *6 E037 Sewer Connection Fee (Country Club) (X2.68 unit of service) *6 E038 Sewer Connection Fee (Office) (X1.84 unit of service) *6 E039 Sewer Connection Fee (Fire Station) (X3 unit of service) *6 E040 Sewer Connection Fee (Elementary School) (X1 unit of service for each 26 students) *6 E041 Sewer Connection Fee (Junior High School w/o gym or cafeteria) (X1 unit of service for each 26 students) *6 E042 Sewer Connection Fee (Junior High School w/ gym or cafeteria) (X1 unit of service for each 20 students) *6 E043 Sewer Connection Fee (High School) (X1 unit of service for each 15 students) *6 E044 Sewer Connection Fee (Junior College) (X1 unit of service for each 10 students) *6 E045 Sewer Connection Fee (Boarding Schools) (X1 unit of service for ea. 3.5 resident students, plus 1 for each 10 non resident) *6 E046 Sewer Reimbursement Fee (When connecting to a privately developed sewer line) *6 # Other Charges New Fee New Deposit New Fee
(90%)
New Fee
(80%)
E047A Appeal Fee - Minimum Processing Fee $2,874 $2,587 $2,299 E047B Appeal Fee - Additional Processing Fee $2,874 N/A N/A E048A Town Attorney Land Use Review - Staff Admin Fee $359 $323 $287 E048B Town Attorney Land Use Review - Legal Review $2,000 N/A N/A E049 Effort Out of Standard Scope Varies, based on scope N/A N/A E050 Fee for any work done without grading approval
Up to 10X application
fee (3X minimum) N/A N/A *8
As determined in Town Resolution
As determined in Town Resolution
As determined in Town Resolution
As determined in Town Resolution
As determined in Town Resolution
As determined in Town Resolution
As determined in Town Resolution
As determined in Town Resolution
As determined in Town Resolution
As determined in Town Resolution
Full Cost
Deposits will be charged the actual cost of time & materials plus a 10% administrative fee to cover the Town’s costs.

See Solid Waste Fee Schedule
As determined in Town Resolution
As determined in Town Resolution
As determined in Town Resolution
As determined in Town Resolution

# Engineering Staff and Consultant Billable Rates
E051 Engineering Staff Fully Burdened Hourly Rate (FBHR) *2 E051 Note
*1
*2
*3
*4
*5
*6
*8
*9
*10
*11
*12
*13
Any remaining balance of the deposit will be refunded within 90 days of project close out.

For Third-party surveyor deposit, refer to Planning Fee.

For projects that has site disturbance or grading. Add additional inspections if needed.

Set per Town Policy
Subject to P218 or the Mitigation fee act and not evaluated by NBS; Set per 2003 Sewer Fee Schedule.

Penalty
Cash bond amount set by Town Policy; $3,000 up to $15,000 in project value in ROW. Over $15,000 is based on valuation of the work in Public ROW.

Passthrough Consultant Fees
Notes
All items marked as a “deposit” require replenishment once the initial amount has been exhausted, and any unused portion will be refunded to the applicant once final project review is completed.

These are the rates used when staff time is billed against a deposit. These hourly rates are set as part of the Town’s annual adopted budget.

If there is more than one action associated with a project, including zoning permits, Site Development, Variances, Conditional Use Permits, Environmental Review, separate fees for each action apply and the applicant shall pay.

Fees for impact to infrastructure
Rate
$359/hr.

Engineering Staff and Consultant Billable Rates are the rates used when staff time is billed against a deposit.

Fiscal Year # Permits # Outliers Average Valuation Average SQ Footage Average $ per SQ_FT Delta to ICC Multiplier FY 2021-2022 19 2 $2,018,385 6,533 $338.70 $163.70 1.94 FY 2022-2023 11 3 $2,620,773 6,996 $389.69 $214.69 2.23 FY 2023-2024 13 0 $2,957,838 6,890 $444.42 $269.42 2.54 FY 2024-2025 14 2 $2,249,643 6,574 $395.61 $220.61 2.26 FY 2025-2026 8 2 $2,106,881 6,482 $402.65 $227.65 2.3
13 $2,390,704 6,695 $394.21 2.25

32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516 Fax: 951.286.1998
Town of Los Altos Hills
Cost Allocation Plan for Use Fiscal Year 2025/26
o Based on Fiscal Year 2024/25 Budgeted Expenditures
o Full Cost Iteration
September 04, 2025
ITEM 7A ATTACHMENT 2

Full Cost Allocation Plan – Town of Los Altos Hills Table of Contents Prepared by NBS

TABLE OF CONTENTS
Section 1. Purpose ...................................................................................................................................... 1

Section 2. Support Service Department Narratives ..................................................................................... 3 Section 3. Navigating the Cost Plan ............................................................................................................. 8 Exhibits
A. Full Cost Allocation Plan Detail ....................................................................................... Exhibit A

Full Cost Allocation Plan – Town of Los Altos Hills 1
Prepared by NBS
SECTION 1 – PURPOSE
This report documents the approach, methods, and results of the Cost Allocation Plan prepared for the Town of Los Altos Hills.

A Cost Allocation Plan (CAP) identifies and apportions the indirect costs of an organization to its individual direct cost centers. Indirect costs are those that support and benefit the organization as a whole and are therefore shared across multiple areas of the organization. These costs cannot be easily attributed to a specific department, service, or project. Indirect costs are sometimes also referred to as “administrative” costs, or “overhead” costs. For local governments, indirect cost centers typically include legislative, managerial, financial, administrative, legal, personnel, technology, building, and equipment use, and risk management activities, among others. Direct cost centers, on the other hand, are organizational units and costs directly associated with the provision of a specific service or project. Direct cost centers are commonly identified as departments, divisions, and/or programs within the General Fund, as well as whole funds, departments, divisions, and/or programs outside of the General Fund.

The following is a brief description of the process NBS used for identifying and allocating indirect costs within this CAP analysis:

1. Organizational Analysis: An organizational analysis identifies entire departments or functions within departments that provide indirect support services, broadly or specifically, to departments outside their own. In addition to evaluating published data sources, NBS conferred with Town staff on multiple occasions to identify indirect cost centers within the Town’s organizational and accounting structure.

2. Expenditure Analysis: A review of line-item expenditures determines the inclusion/exclusion of specific expenditures for each indirect cost center. For example, NBS ensures that the resulting costs allocated through the CAP exclude large one-time expenditures for capital outlay, transfers between funds, debt service, or special contract services. Resulting allocable expenditures are linked to each indirect cost center identified through the Organizational Analysis to create allocable cost pools.

3. Allocation Factor Assignment: An allocation factor distributes indirect costs to direct cost centers that receive support or benefit from the indirect cost pool. Allocation factors can include general data sets such as employee count or budgeted expenditures in each department, or other data that identifies how each indirect cost center supports all identified direct cost centers. Ultimately, the allocation factor should represent the actual or estimated workload of the function allocated, or a reasonable and generally accepted means of apportioning benefit for the function allocated.

4. Cost Allocation Exercise: Each indirect cost pool is distributed to direct cost centers, as appropriate, following the distribution inherent in the selected Allocation Factor for each indirect cost pool. This results in a total share of indirect services costs for each direct cost center.

5. Derivation of Outcomes: Various outcomes are generated and reported based on the total share of indirect costs identified for each direct cost center.

Data Sources
NBS used the following data sources to support the development of this Cost Allocation Plan for the Town of Los Altos Hills:

Full Cost Allocation Plan – Town of Los Altos Hills 2
Prepared by NBS
 Budgeted expenditures for FY 2024/25, as provided by the Town’s Finance Department.  Various correspondences with Town staff to support the nature and purposes of line item expenditures, estimate of labor efforts across various indirect cost center service categories, and compile allocation factor data.
 A complete listing of all Town personnel and their budgeted salary and benefit expenditures for FY 2024/25, as provided by the Town’s Finance Department.

The Town’s budgeted expenditure information is the most significant source of information affecting the Cost Allocation Plan’s results. NBS consultants did not conduct separate efforts to audit or validate the Town’s financial management or support services practices, nor was cost information adjusted to reflect various levels of service or any specific, targeted performance benchmarks. This study accepts the Town’s expenditure reports and staff input as the most appropriate and reasonable basis for development of the Plan.

Beyond budgeted expenditure information provided by the Town, original data sets were also developed to support this study, including estimated staff time at various levels of detail, and allocation statistics. To develop these data sets, consultants prepared questionnaires and conducted meetings and interviews with individual departments as needed. Consultants and departmental management reviewed and questioned all responses to ensure the most accurate set of data for the CAP.

Versions of the Cost Allocation Plan
The goal of the CAP is to define the total share of indirect services costs that are applicable to various direct cost centers such as departments, revenue funds, and grant funded programs.

NBS provides two types of cost allocation plan analyses that are either more or less restrictive in the application of guidelines set forth in Title 2, Code of Federal Regulations, Part 200, Cost Principles for Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Title 2 CFR 200), depending on whether the primary intended use of the Plan is for internal budgeting purposes, or specifically for reimbursement of costs from State and Federal grants:

Full Cost Allocation Plan
Exhibit A presents a version of the CAP which allocates all reasonably identifiable indirect services costs to receivers of those services within the organization. All costs, whether acceptable for federal reimbursement purposes or not, are considered in the results of this CAP. Local government agencies typically apply the Full CAP results as the internal budgeting tool for establishing indirect support costs at the fund, department, program, and/or project level, depending on the intended application of the results.

Title 2 CFR 200 Cost Allocation Plan
The Title 2 CFR 200 version of the CAP complies with the stipulations of Title 2 CFR 200. Because the primary goal of this CAP version is to obtain reimbursement of indirect services costs associated with State and Federal grants, NBS includes only costs considered allowable by Title 2 CFR 200 for in developing the allocated cost outcomes.

All NBS-developed cost allocation plans follow the general guidelines set forth in Title 2 CFR 200, as well as Generally Accepted Accounting Principles (GAAP).

Full Cost Allocation Plan – Town of Los Altos Hills 3
Prepared by NBS
SECTION 2 – INDIRECT COST CENTER NARRATIVES
As shown in table 1 below, this Cost Allocation Plan prepared for Los Altos Hills identified thirteen indirect cost centers, with total costs of $3.7 million. Below the table, NBS provides a description of each allocable budget unit, along with a general explanation of how functional costs are either allocated or excluded within the CAP:

Table 1: Total Allocation Results Summary
Total Allocable
Allocable Budget Unit

Expense
BLDG Building Use $ 130,638
EQUIP Equipment Use 37,315
011 - 1100 City Council 404,077
011 - 1200 City Manager 1,100,409
011 - 1300 City Clerk 239,406
011 - 1400 Finance & Administrative Services 974,544
011 - 1500 City Attorney 180,000
011 - 1510 Insurance 400,000
011 - 1700 Committees 239,994
061 - 1470 Fringe Benefits Allocation1
-
061 - 1480 Town Center Operations1
-
061 - 4300 Corp Yard Operations1
-
061 - 4400 Vehicle / Equipment Operations1
-
Grand Total $ 3,706,384
1Denotes Internal Service Fund. Departmental costs are directly charged to receivers of services. This Cost Plan allocates only incoming overhead costs associated with each Fund
Building Use
Per Title 2 CFR 200 guidelines, NBS calculates an allowable amount of depreciation expense that is allocated to departments operating in buildings owned by the General Fund. The Town’s FY 23/24 fixed asset schedule serves as the basis for establishing the amount of expense allocated. In general, costs are allocated to departments and programs housed in each building. 100% of the allocable Fiscal Year 2024/25 budgeted expenditures are assigned to two cost pools and allocated to each department benefiting from the services provided by each cost pool. The cost pool(s) and allocation factors are:
o Building Use – Town Hall — Costs are allocated based on the budgeted number of full time equivalents (FTEs) per fund, department, and/or division for FY 24/25 occupying Town Hall. o Building Use – Parks and Recreation — Costs are allocated directly to Parks and Recreation.

Equipment Use
Similar to the Building Use allocation described above, NBS identifies and allocates equipment depreciation expenses to departments and divisions that benefit from the use of each asset. For this Cost Allocation Plan, allowable depreciation expense for only vehicle assets are allocated based on the amount of vehicle expense directly assignable to a Town fund, department, or division for FY 2023-24.

Full Cost Allocation Plan – Town of Los Altos Hills 4
Prepared by NBS
City Council (011-1100)
The City Council is the governing board of the Town. It provides community leadership, enacts laws, adopts resolutions, ordinances and establishes policies for the Town government. The City Council also adopts the annual budget.
100% of the allocable Fiscal Year 2024/25 budgeted expenditures for this department are assigned to a single general cost pool and allocated to each department presumed to benefit from the services provided by the cost pool. The cost pool(s) and allocation factors are:
o Town-wide Support — Costs are allocated based on the number of agenda items per fund, department, and/or divisions for FY 23/24.

City Manager (011-1200)
The City Manager is responsible for carrying out the policies and directives of the City Council and for the overall management of the Town operations. The City Manager is responsible for preparing and submitting the adopted annual budget and salary plan to the Council. The City Manager hires and supervises the Executive Leadership Team, which includes the department heads of each Town department.
100% of the allocable Fiscal Year 2024/25 budgeted expenditures for this department are assigned to three cost pools and allocated to each department presumed to benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are:
o City Council/Legislative Support — Costs are allocated based on the number of agenda items per fund, department, and/or divisions for FY 23/24.
o Town-wide Operations Management Including Development — Costs are allocated based on the budgeted expenditures per fund, department, and/or division for FY 24/25 (excluding debt, capital outlay, and transfers).
o Town-wide Operations Management Excluding Development — Costs are allocated based on the budgeted expenditures per fund, department, and/or division for FY 24/25 (excluding debt, capital outlay, and transfers) – excluding Planning, Building, & Engineering.

City Clerk (011-1300)
The City Clerk is the liaison and public information officer between the public and the City Council. The Clerk also provides logistical support to Town committees. The basic function of the City Clerk office is to provide administrative support for City Council meetings by preparing agendas, minutes, resolutions and ordinances, coordinate municipal elections, oversee and manage the vital records program, receive Fair Political Practices Commission filings, oversee updating and codification of the Municipal Code and assist the public, maintaining the permanent, non-permanent and historical records and respond to requests for public information in accordance with the Town’s records retention schedule and State Law. 100% of the allocable Fiscal Year 2024/25 budgeted expenditures for this department are assigned to three cost pools and allocated to each department presumed to benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are:

Full Cost Allocation Plan – Town of Los Altos Hills 5
Prepared by NBS
o Town-wide City Clerk Support — Costs are allocated based on the number of agenda items per fund, department, and/or divisions for FY 23/24.
o Public Records Act Request — Costs are allocated based on the number of Public Records Act (PRA) Requests per fund, department, and/or division for FY 23/24. o Contracts — Costs are allocated based on the number of contracts per fund, department, and/or division for FY 23/24.

Finance & Administrative Services (011-1400)
The Finance & Administrative Services Department provides overall management of the Town’s administrative services, execution of the Town’s administrative policies, and ensures the Town organization, including officials, management, and staff, receive high quality effective and efficient administrative support. The goals of this department are to effectively protect and maximize the use of Town resources for the good of the community; support for workforce best practices and policies consistent with Federal, State, and local mandates and regulations; and implementation of safety policies and risk management best practices and procedures to mitigate the Town’s risk exposure. 100% of the allocable Fiscal Year 2024/25 budgeted expenditures for this department are assigned to four cost pools and allocated to each department presumed to benefit from the services provided by each cost pool. The cost pool(s) and allocation factors are:
o Human Resources — Costs are allocated based on the budgeted number of full time equivalents (FTEs) per fund, department, and/or division for FY 24/25. o Town-wide Finance Support — Costs are allocated based on the budgeted expenditures per fund, department, and/or division for FY 24/25 (excluding debt, capital outlay, and transfers). o Payroll - Costs are allocated based on the number of payroll transactions per fund, department, and/or division for FY 23/24 excluding payroll.
o Town-wide Accounting Support - Costs are allocated based on the number of accounting transactions per fund, department, and/or division for FY 23/24.

City Attorney (011-1500)
The City Attorney reports directly to the City Council and is charged with the task of serving as the legal counsel to the City Council, Planning Commission, City Manager, and staff on all legal aspects of municipal operations.
100% of the allocable Fiscal Year 2024/25 budgeted expenditures for this department have been assigned to a single cost pool and allocated to each department presumed to benefit from the services provided by the cost pool. The cost pool(s) and allocation factors are:
o Town-wide Support — Costs are allocated based on the budgeted expenditures per fund, department, and/or division for FY 24/25 (excluding debt, capital outlay, and transfers).

Insurance (011 - 1510)
The Town of Los Altos Hills is a member of PLAN JPA (Pooled Liability Annuity Network), a public agency insurance pool sponsored by PLAN that is comprised of 28 greater Bay Area municipalities, including the Town’s benchmark agencies of Woodside, Portola Valley, Atherton, and Hillsborough. As a member, the

Full Cost Allocation Plan – Town of Los Altos Hills 6
Prepared by NBS
Town manages all general liability coverage for the Town and participates in PLAN’s property insurance program to provide property insurance for all Town owned facilities and capital equipment (vehicles, etc.).
100% of the allocable Fiscal Year 2024/25 budgeted expenditures for this department have been assigned to a single cost pool and allocated to each department presumed to benefit from the services provided by the cost pool. The cost pool(s) and allocation factors are:
o Town-wide Liability Support — Costs are allocated based on the budgeted expenditures per fund, department, and/or division for FY 24/25 (excluding debt, capital outlay, and transfers).

Committees (011-1700)
The City Council has established 15 committees/commissions to review Town programs, projects, and community issues. The purpose of these established committees is to build community consensus for proposals or projects; to review written materials; to facilitate a study of issues; to guide implementation of new programs to or regulate established programs; to assess alternatives regarding issues of community concern and to ultimately forward these recommendations to the City Council for consideration.
100% of the allocable Fiscal Year 2024/25 budgeted expenditures for this department have been assigned to a single cost pool and allocated to each department presumed to benefit from the services provided by the cost pool. The cost pool(s) and allocation factors are:
o Town-wide Committee Support — Costs are allocated based on the number of committees supported per fund, department, and/or division.

Internal Service Funds
An Internal Service Fund is responsible for billing its operating costs to the various Town funds, departments, and divisions that receive its services throughout the year. This is typically done through transactional charges on a per instance basis for services, or through an annual allocation and funds transfer process. Therefore, the Cost Allocation Plan does not allocate any operating expenditure associated with the following funds. Only incoming overhead costs received by each fund are allocated.

Fringe Benefits Allocation (061-1470)
The Town Benefits department houses funds for town-wide benefits and represents costs associated with workers comp, state payroll taxes, and other personnel related costs. The cost allocation plan allocates only the overhead costs received by this Fund. Costs are assigned to a single cost pool and allocated based on the salary cost distribution per fund, department, and/or division for FY 24/25.

Town Center Operations (061-1480)
The Town Center Department holds costs for supplies, maintenance, and personnel related costs associated with Town Hall, Council Chambers, the Recreation Building, and the grounds around Town Center. The cost allocation plan allocates only the overhead costs received by this Fund. Costs are assigned to a three cost pools and allocated as follows:

Full Cost Allocation Plan – Town of Los Altos Hills 7
Prepared by NBS
o Town Center Operations — Costs are allocated based on the budgeted number of full time equivalents (FTEs) per fund, department and/or division occupying town hall for FY 24/25. o Town-wide Operations — Costs are allocated based on the budgeted expenditures per fund, department, and/or division for FY 24/25 (excluding debt, capital outlay, and transfers). o Town-wide IT Support - Costs are allocated based on the budgeted number of full time equivalents (FTEs) per fund, department, and/or division for FY 24/25.

Corp Yard Operations (061-4300)
The Corporation Yard Operations Department holds costs for Corp Yard facility usage and represents costs associated with personnel and maintenance support associated with Town operations. The cost allocation plan allocates only the overhead costs received by this Fund. Costs are assigned to a single cost pool and allocated based on FY 24/25 budgeted expenditures for the Public Works Departments (excluding debt, capital outlay, and transfers).

Vehicle / Equipment Operations (061-4400)
Vehicle /Equipment Operations is an internal service fund division. The Vehicle Operations Department manages maintenance, repair, and replacement of Town vehicles. The cost allocation plan allocates only the overhead costs received by this Fund. Costs are assigned to a single cost pool and allocated based on the count of vehicles maintained for each Town fund, department, and/or division for FY 23/24.

Full Cost Allocation Plan – Town of Los Altos Hills 8
Prepared by NBS
SECTION 3 – NAVIGATING THE COST ALLOCATION PLAN
The schedules showing the complete Cost Allocation Plan are attached to this report, and are organized as follows:
 Table of Contents
 Allocation Inventory: Pages are denoted with “Allocation 2” in the bottom right-hand corner of the page.

Identifies each indirect cost center department, the costs allocated to each identified cost pool, and the factor chosen for allocating costs to budget units that benefit from the support services provided.  Total Allocation of Town-wide Administrative & Support Services: Pages are denoted with “Allocation 3” in the bottom right-hand corner of the page. Summarizes the total Town-wide indirect services costs allocated to each Fund/Department/Division.
 Departmental Expense Schedules: Pages are denoted with “1-EXP” through “13-EXP” in the bottom righthand corner of the page. Details of the expenses of Town-wide indirect services costs for each administrative or support service budget unit. Total amounts to be allocated, and adjustments for nonallocable items, are identified in these worksheets.  Costs to be Allocated: Pages are denoted with “1-Costs” through “13-Costs” in the bottom right-hand corner of the page. Provides the incoming cost details for each administrative or support service budget unit.
 Allocation Detail Schedules: Pages are denoted with “1-Allocations” through “13-Allocations” in the bottom right hand corner of the page. Per Title 2 CFR 200, NBS performs the allocations as a “two-step” process. A first pass of allocation calculations allows all support service departments to send costs to both themselves and to all benefiting departments. A final second pass of allocation calculations sends all resulting allocations to support service departments from the first pass to benefiting departments, based on the same approaches described in Section 2 of this report.  Allocation Summary: Pages are denoted with “1-Summary” through “13-Summary” in the bottom righthand corner of the page. Provides the summary of allocated costs by function for each administrative or support service budget unit.
 Workspace C: Pages are denoted with “C” in the bottom right-hand corner of the page. Factor data provides statistical information for each factor used to allocate costs to individual budget units.

Prepared by NBS for the Town of Los Altos Hills

EXHIBIT A

FULL COST ALLOCATION PLAN

Full Cost Allocation Plan
Based on Fiscal Year 2024-25 Budgeted Expenditures
Prepared for the
Town of Los Altos Hills
DATE: September 4, 2025
OFFICE LOCATIONS:

San Francisco - Regional Office
870 Market Street, Suite 1223
San Francisco, CA 94102
Temecula – Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
(P) 800.676.7516
nbsgov.com

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures

SCHEDULES
Summary No. Purpose Page Number
Allocation 2 ALLOCATION INVENTORY 5
Allocation 3 TOTAL ALLOCATION OF CITYWIDE ADMINISTRATIVE & SUPPORT SERVICES 6 Schedule No. Central Service Budget Unit Allocation Detail Page Number BLDG- Building Use
1 - EXP Departmental Expense Detail 9
1 - COSTS Costs to be Allocated 10
1 - ALLOCATIONS 1.1 Building Use - Town Hall 11
1 - ALLOCATIONS 1.2 Building Use - Parks and Recreation 12 1 - SUMMARY Allocation Summary 13
2 - EXP Departmental Expense Detail 14
2 - COSTS Costs to be Allocated 15
2 - ALLOCATIONS 2.1 Equipment Use - Town Vehicles 16
2 - SUMMARY Allocation Summary 17
011 - 1100- City Council
3 - EXP Departmental Expense Detail 18
3 - COSTS Costs to be Allocated 19
3 - ALLOCATIONS 3.1 City Council - Town-wide Support 20 3 - SUMMARY Allocation Summary 21
011 - 1200- City Manager
4 - EXP Departmental Expense Detail 22
4 - COSTS Costs to be Allocated 23
4 - ALLOCATIONS 4.1 City Manager - Council / Legislative Support 24 4 - ALLOCATIONS 4.2 City Manager - Town-wide Operations Management - Including Development 25 4 - ALLOCATIONS 4.3 City Manager - Town-wide Operations Management - Excluding Development 26 4 - SUMMARY Allocation Summary 27
011 - 1300- City Clerk
5 - EXP Departmental Expense Detail 28
5 - COSTS Costs to be Allocated 29
5 - ALLOCATIONS 5.1 City Clerk - Town-wide City Clerk Support 30 5 - ALLOCATIONS 5.2 City Clerk - Public Records Act Request 31 5 - ALLOCATIONS 5.3 City Clerk - Contracts 32
5 - SUMMARY Allocation Summary 33
011 - 1400- Finance & Administrative Services
6 - EXP Departmental Expense Detail 34
6 - COSTS Costs to be Allocated 35
6 - ALLOCATIONS 6.1 Finance & Administrative Services - Human Resources 36 6 - ALLOCATIONS 6.2 Finance & Administrative Services - Town-wide Finance Support 37 6 - ALLOCATIONS 6.3 Finance & Administrative Services - Payroll 38 6 - ALLOCATIONS 6.4 Finance & Administrative Services - Town-wide Accounting Support 39 6 - SUMMARY Allocation Summary 40

TABLE OF CONTENTS
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
Contents

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures

SCHEDULES

TABLE OF CONTENTS
Schedule No. Central Service Budget Unit Allocation Detail Page Number 011 - 1500- City Attorney
7 - EXP Departmental Expense Detail 41
7 - COSTS Costs to be Allocated 42
7 - ALLOCATIONS 7.1 City Attorney - Town-wide Support 43 7 - SUMMARY Allocation Summary 44
011 - 1510- Insurance
8 - EXP Departmental Expense Detail 45
8 - COSTS Costs to be Allocated 46
8 - ALLOCATIONS 8.1 Insurance - Town-wide Liability Support 47 8 - SUMMARY Allocation Summary 48
011 - 1700- Committees
9 - EXP Departmental Expense Detail 49
9 - COSTS Costs to be Allocated 50
9 - ALLOCATIONS 9.1 Committees - Town-wide Committee Support 51 9 - SUMMARY Allocation Summary 52
061 - 1470- Fringe Benefits Allocation
10 - EXP Departmental Expense Detail 53
10 - COSTS Costs to be Allocated 54
10 - ALLOCATIONS 10.1 Fringe Benefits Allocation - Town-wide Benefits [1] 55 10 - SUMMARY Allocation Summary 56
061 - 1480- Town Center Operations
11 - EXP Departmental Expense Detail 57
11 - COSTS Costs to be Allocated 59
11 - ALLOCATIONS 11.1 Town Center Operations - Town Center Operations [1] 60 11 - ALLOCATIONS 11.2 Town Center Operations - Town-wide Operations [1] 61 11 - ALLOCATIONS 11.3 Town Center Operations - Town-wide IT Support [1] 62 11 - SUMMARY Allocation Summary 63
061 - 4300- Corp Yard Operations
12 - EXP Departmental Expense Detail 64
12 - COSTS Costs to be Allocated 66
12 - ALLOCATIONS 12.1 Corp Yard Operations - Corporation Yard Support [1] 67 12 - SUMMARY Allocation Summary 68
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
Contents

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures

SCHEDULES

TABLE OF CONTENTS
Schedule No. Central Service Budget Unit Allocation Detail Page Number 061 - 4400- Vehicle / Equipment Operations
13 - EXP Departmental Expense Detail 69
13 - COSTS Costs to be Allocated 70
13 - ALLOCATIONS 13.1 Vehicle / Equipment Operations - Town-wide Fleet Maintenance [1] 71 13 - SUMMARY Allocation Summary 72

WORKSPACES
Series Purpose
C Central Summary of Allocation Factor Data 73
1-13 Expenses Allocable Budget Unit Detail and Derivation of Cost Pools 1-13 Costs Central Service Incoming Cost Allocation Detail 1-13 Allocations Allocation Factor Data Detail
1-13 Summary Summary of Allocated Costs by function for each Central Service Budget Unit Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
Contents

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures

ALLOCATION INVENTORY
Total
Allocable Budget Unit Allocable Cost Pool Expense ¹ Allocation Basis BLDG Building Use 1.1 Town Hall $ 122,030 FY 24/25 Budgeted FTE Occupying Town Hall BLDG Building Use 1.2 Parks and Recreation $ 8,608 Direct to Parks and Recreation Subtotal Building Use 130,638 $
EQUIP Equipment Use 2.1 Town Vehicles $ 37,315 FY 23/24 Vehicle Depreciation Expense by Department Subtotal Equipment Use 37,315 $
011 - 1100 City Council 3.1 Town-wide Support $ 404,077 FY 23/24 Agenda Item Count per Fund, Department, and/or Division Subtotal City Council 404,077 $
011 - 1200 City Manager 4.1 Council / Legislative Support $ 550,205 FY 23/24 Agenda Item Count per Fund, Department, and/or Division 011 - 1200 City Manager 4.2 Town-wide Operations Management - Including Development $ 425,015 FY 24/25 Budgeted Expenditures per Fund, Department, and/or Division (excl. debt, capital outlay, transfers) 011 - 1200 City Manager 4.3 Town-wide Operations Management - Excluding Development $ 125,189 FY 24/25 Budgeted Expenditures per Fund, Department, and/or Division (excl. debt, capital outlay, transfers) - Excluding Planning, Building, & Engineering
Subtotal City Manager 1,100,409 $
011 - 1300 City Clerk 5.1 Town-wide City Clerk Support $ 186,258 FY 23/24 Agenda Item Count per Fund, Department, and/or Division 011 - 1300 City Clerk 5.2 Public Records Act Request $ 41,178 FY 23/24 Public Records Act (PRA) Requests per Fund, Department, and/or Division 011 - 1300 City Clerk 5.3 Contracts $ 11,970 FY 23/24 Contracts Count per Fund, Department, and/or Division Subtotal City Clerk 239,406 $
011 - 1400 Finance & Administrative Services 6.1 Human Resources $ 69,193 FY 24/25 Budgeted FTE per Fund, Department, and/or Division 011 - 1400 Finance & Administrative Services 6.2 Town-wide Finance Support $ 341,091 FY 24/25 Budgeted Expenditures per Fund, Department, and/or Division (excl. debt, capital outlay, transfers) 011 - 1400 Finance & Administrative Services 6.3 Payroll $ 78,938 FY 23/24 Number of Payroll Transactions excluding Payroll per Fund, Department, and/or Division 011 - 1400 Finance & Administrative Services 6.4 Town-wide Accounting Support $ 485,323 FY 23/24 Number of Accounting Transactions per Fund, Department, and/or Division Subtotal Finance & Administrative Services 974,544 $
011 - 1500 City Attorney 7.1 Town-wide Support $ 180,000 FY 24/25 Budgeted Expenditures per Fund, Department, and/or Division (excl. debt, capital outlay, transfers) Subtotal City Attorney 180,000 $
011 - 1510 Insurance 8.1 Town-wide Liability Support $ 400,000 FY 24/25 Budgeted Expenditures per Fund, Department, and/or Division (excl. debt, capital outlay, transfers) Subtotal Insurance 400,000 $
011 - 1700 Committees 9.1 Town-wide Committee Support $ 239,994 Number of Committees Supported per Department Subtotal Committees 239,994 $
061 - 1470 Fringe Benefits Allocation 10.1 Town-wide Benefits [1] $ - FY 24/25 Salary Cost Distribution per Fund, Department, and/or Division Subtotal Fringe Benefits Allocation - $
061 - 1480 Town Center Operations 11.1 Town Center Operations [1] $ - FY 24/25 Budgeted FTE Occupying Town Hall 061 - 1480 Town Center Operations

11.2 Town-wide Operations [1] $ - FY 24/25 Budgeted Expenditures per Fund, Department, and/or Division (excl. debt, capital outlay, transfers) 061 - 1480 Town Center Operations 11.3 Town-wide IT Support [1] $ - FY 24/25 Budgeted FTE per Fund, Department, and/or Division Subtotal Town Center Operations - $
061 - 4300 Corp Yard Operations 12.1 Corporation Yard Support [1] $ - FY 24/25 Budgeted Expenditures (PW Departments Only) Subtotal Corp Yard Operations - $
061 - 4400 Vehicle / Equipment Operations 13.1 Town-wide Fleet Maintenance [1] $ - FY 23/24 Vehicles Maintained per Department Subtotal Vehicle / Equipment Operations - $
Grand Total 3,706,384 $
Notes
[1] Denotes Internal Service Fund. Departmental costs are directly charged to receivers of services. This Cost Plan allocates only incoming overhead costs associated with each Fund Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
Allocation 2

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures

TOTAL ALLOCATION RESULTS SUMMARY

FUND/ DEPT

ACCOUNT

NUMBER NAME
011 - 0000-
Administration
011 - 1000-
Recreation
Administration
011 - 1600-
Community
Service Grants
011 - 2100-
Public Safety
011 - 2150-
Animal Control
011 - 3100-
Planning
Admin
011 - 3110-
Planning
Commission
011 - 3120-
Code
Enforcement
011 - 3200-
Building Admin
011 - 3300-
Engineering
Administration
011 - 4110- P
& R Fee
Programs
BLDG Building Use - $ 8,608 $ - $ - $ - $ 22,930 $ - $ - $ 22,066 $ 10,994 $ - $ EQUIP Equipment Use - - - - - - - - - - -
011 - 1100 City Council 2,741 - 2,741 27,414 - 109,657 2,741 - - 49,346 - 011 - 1200 City Manager 2,794 39,331 4,599 144,651 6,973 179,954 6,182 9,168 81,096 92,323 1,980 011 - 1300 City Clerk 1,855 1,571 1,855 20,120 - 98,755 1,855 - - 92,932 - 011 - 1400 Finance & Administrative Services 135,986 38,940 2,879 111,157 4,850 123,936 25,583 8,321 126,993 86,932 3,244 011 - 1500 City Attorney - 17,947 824 53,257 3,182 44,624 1,546 4,183 53,064 27,503 904 011 - 1510 Insurance - 20,322 933 60,305 3,603 50,529 1,750 4,737 60,086 31,143 1,023 011 - 1700 Committees - 59,517 - - - 148,792 - - - - -
061 - 1470 Fringe Benefits Allocation - 744 - - - 3,357 288 235 3,119 1,815 - 061 - 1480 Town Center Operations - 972 14 936 56 60,943 1,647 949 58,825 29,327 16 061 - 4300 Corp Yard Operations - - - - - - - - - 33,521 - 061 - 4400 Vehicle / Equipment Operations - - - - - - - - - 5,883 - Allocated Costs 143,376 $ 187,952 $ 13,845 $ 417,841 $ 18,664 $ 843,476 $ 41,593 $ 27,593 $ 405,249 $ 461,717 $ 7,167 $ Notes
[1] Unallowable costs not allocated through cost plan
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
Allocation 3

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures

TOTAL ALLOCATION RESULTS SUMMARY

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use
011 - 1100 City Council
011 - 1200 City Manager
011 - 1300 City Clerk
011 - 1400 Finance & Administrative Services
011 - 1500 City Attorney
011 - 1510 Insurance
011 - 1700 Committees
061 - 1470 Fringe Benefits Allocation
061 - 1480 Town Center Operations
061 - 4300 Corp Yard Operations
061 - 4400 Vehicle / Equipment Operations
Allocated Costs
Notes
[1] Unallowable costs not allocated through cost plan
011 - 4120-
Parks & Rec
Special Events
011 - 4500-
Storm Drain
Operations
011 - 4600-
Street
Operations
011 - 4740-
Pathway
Operations
011 - 5100-
Playing Fields
011 - 5300-
WWB Facility
019- ARPA -

AMERICAN

RESCUE PLAN
ACT
021- COPS
FUND
041- GENERAL

CIP FUND
042-

PATHWAYS CIP
043-

WESTWIND

BARN CIP
ADMIN
$ - - $ - $ - $ - $ 3,220 $ - $ - $ - $ - $ - $
- - - - - - - - - - -
2,741 - 8,224 2,741 - - - - - - -
24,600 11,355 44,586 37,983 10,849 15,741 - - - - -
3,112 - 6,507 3,426 314 - - - - - 628
22,608 26,102 48,373 50,464 35,617 35,479 - 1,412 43,610 4,652 649 9,950 5,181 16,521 16,057 4,950 7,183 - - - - -
11,267 5,867 18,707 18,182 5,605 8,134 - - - - -
- - - 59,517 - - - - - - -
1,385 593 1,658 2,416 351 410 - - - - -
5,429 2,280 8,391 12,542 2,057 8,573 - - - - -
12,127 - 20,135 19,570 6,033 8,755 - - - - -
5,049 - 7,784 11,782 1,894 1,725 - - - - -
$ 98,268 51,379 $ 180,887 $ 234,680 $ 67,671 $ 89,219 $ - $ 1,412 $ 43,610 $ 4,652 $ 1,278 $ Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
Allocation 3

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures

TOTAL ALLOCATION RESULTS SUMMARY

FUND/ DEPT

ACCOUNT

NUMBER NAME
BLDG Building Use
EQUIP Equipment Use
011 - 1100 City Council
011 - 1200 City Manager
011 - 1300 City Clerk
011 - 1400 Finance & Administrative Services
011 - 1500 City Attorney
011 - 1510 Insurance
011 - 1700 Committees
061 - 1470 Fringe Benefits Allocation
061 - 1480 Town Center Operations
061 - 4300 Corp Yard Operations
061 - 4400 Vehicle / Equipment Operations
Allocated Costs
Notes
[1] Unallowable costs not allocated through cost plan
045-

DRAINAGE CIP
046- STREET
CIP
048-6900-

SEWER FUND
CIP
051-0000-
SEWER FUND AO- All Other Subtotal Direct Billed Unallocated 1Total $ - - $ - $ - $ - $ 67,817 $ - $ - $ 67,817 $
- - - - - - - - -
- - 2,741 19,190 - 230,279 - - 230,279
- - 2,794 85,648 - 802,607 - - 802,607
- - 1,855 17,069 - 251,853 - - 251,853
4,146 5,227 4,494 75,782 31,490 1,058,926 - - 1,058,926 - - - 30,158 - 297,035 - - 297,035
- - - 34,148 - 336,341 - - 336,341
- - - - - 267,826 - - 267,826
- - - 1,666 - 18,036 - - 18,036
- - - 6,222 - 199,181 - - 199,181
- - - 36,756 - 136,896 - - 136,896
- - - 5,470 - 39,587 - - 39,587
$ 4,146 5,227 $ 11,885 $ 312,107 $ 31,490 $ 3,706,384 $ - $ - $ 3,706,384 $ Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
Allocation 3

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures BLDG- Building Use
Expense Type $
Straight Line Depreciation Amount
Building Depreciation $ 130,638 D $ 8,608 122,030 $
Subtotal 130,638 $ 122,030 $ 8,608 $
Disallowed Expenses
$ - $ - - $
Subtotal Disallowed Costs - $ - $ - $
DEPARTMENTAL EXPENDITURES 130,638 $ 122,030 $ 8,608 $
Reallocation of Incoming Costs
First Allocation - $ $ 8,608 122,030 $
Unallocated Costs - $ $ - - $
Subtotal of First Allocation - $ 122,030 $ 8,608 $
Second Allocation - $ $ - - $
Unallocated Costs - $ $ - - $
Subtotal of Second Allocation - $ - $ - $
TOTAL FUNCTIONAL COSTS 130,638 $ 122,030 $ 8,608 $
Spread
Method

DEPARTMENTAL EXPENSE DETAIL
Town Hall Parks and
Recreation
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
1 - EXP

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures BLDG- Building Use First Second
Allocation Allocation Total
Departmental Expenditures $ 130,638 $ 130,638
Incoming Costs
BLDG- Building Use $ - $ -
EQUIP- Equipment Use - -
011 - 1100- City Council - -
011 - 1200- City Manager - -
011 - 1300- City Clerk - -
011 - 1400- Finance & Administrative Services - -
011 - 1500- City Attorney - -
011 - 1510- Insurance - -
011 - 1700- Committees - -
061 - 1470- Fringe Benefits Allocation - -
061 - 1480- Town Center Operations - -
061 - 4300- Corp Yard Operations - -
061 - 4400- Vehicle / Equipment Operations - -
Total Incoming Costs $ - $ - $ -
Total Costs to be Allocated $ 130,638 $ - $ 130,638

COSTS TO BE ALLOCATED
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
1 - Costs

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Town Hall 1.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - - -
011 - 1100- City Council - 0.000% - - - -
011 - 1200- City Manager 3.00 19.305% 23,558 23,558 - 23,558 011 - 1300- City Clerk 1.00 6.435% 7,853 7,853 - 7,853
011 - 1400- Finance & Administrative Services 4.00 25.740% 31,411 31,411 - 31,411 011 - 1500- City Attorney - 0.000% - - - -
011 - 1510- Insurance - 0.000% - - - -
011 - 1700- Committees - 0.000% - - - -
061 - 1470- Fringe Benefits Allocation - 0.000% - - - - 061 - 1480- Town Center Operations - 0.000% - - - -
061 - 4300- Corp Yard Operations - 0.000% - - - -
061 - 4400- Vehicle / Equipment Operations - 0.000% - - - -

RECEIVING BUDGET UNITS
011 - 0000- Administration - 0.000% - - - -
011 - 1000- Recreation Administration - 0.000% - - - -
011 - 1600- Community Service Grants - 0.000% - - - -
011 - 2100- Public Safety - 0.000% - - - -
011 - 2150- Animal Control - 0.000% - - - -
011 - 3100- Planning Admin 2.92 18.790% 22,930 22,930 - 22,930 011 - 3110- Planning Commission - 0.000% - - - -
011 - 3120- Code Enforcement - 0.000% - - - -
011 - 3200- Building Admin 2.81 18.082% 22,066 22,066 - 22,066 011 - 3300- Engineering Administration 1.40 9.009% 10,994 10,994 - 10,994 011 - 4110- P & R Fee Programs - 0.000% - - - -
011 - 4120- Parks & Rec Special Events - 0.000% - - - - 011 - 4500- Storm Drain Operations - 0.000% - - - -
011 - 4600- Street Operations - 0.000% - - - -
011 - 4740- Pathway Operations - 0.000% - - - -
011 - 5100- Playing Fields - 0.000% - - - -
011 - 5300- WWB Facility 0.41 2.638% 3,220 3,220 - 3,220 019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN - 0.000% - - - -
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP - 0.000% - - - -
051-0000- SEWER FUND - 0.000% - - - -
AO- All Other - 0.000% - - - -
Total 15.54 100.000% $ 122,030 $ - $ 122,030 $ - $ 122,030 Allocation Basis: FY 24/25 Budgeted FTE Occupying Town Hall Source of Allocation: Allocations 3.2025 NBS.xlsx
BLDG- Building Use
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
1 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total BLDG- Building Use
Parks and Recreation 1.2

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - - -
011 - 1100- City Council - 0.000% - - - -
011 - 1200- City Manager - 0.000% - - - -
011 - 1300- City Clerk - 0.000% - - - -
011 - 1400- Finance & Administrative Services - 0.000% - - - - 011 - 1500- City Attorney - 0.000% - - - -
011 - 1510- Insurance - 0.000% - - - -
011 - 1700- Committees - 0.000% - - - -
061 - 1470- Fringe Benefits Allocation - 0.000% - - - - 061 - 1480- Town Center Operations - 0.000% - - - -
061 - 4300- Corp Yard Operations - 0.000% - - - -
061 - 4400- Vehicle / Equipment Operations - 0.000% - - - -

RECEIVING BUDGET UNITS
011 - 0000- Administration - 0.000% - - - -
011 - 1000- Recreation Administration 1.00 100.000% 8,608 8,608 - 8,608 011 - 1600- Community Service Grants - 0.000% - - - -
011 - 2100- Public Safety - 0.000% - - - -
011 - 2150- Animal Control - 0.000% - - - -
011 - 3100- Planning Admin - 0.000% - - - -
011 - 3110- Planning Commission - 0.000% - - - -
011 - 3120- Code Enforcement - 0.000% - - - -
011 - 3200- Building Admin - 0.000% - - - -
011 - 3300- Engineering Administration - 0.000% - - - - 011 - 4110- P & R Fee Programs - 0.000% - - - -
011 - 4120- Parks & Rec Special Events - 0.000% - - - - 011 - 4500- Storm Drain Operations - 0.000% - - - -
011 - 4600- Street Operations - 0.000% - - - -
011 - 4740- Pathway Operations - 0.000% - - - -
011 - 5100- Playing Fields - 0.000% - - - -
011 - 5300- WWB Facility - 0.000% - - - -
019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN - 0.000% - - - -
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP - 0.000% - - - -
051-0000- SEWER FUND - 0.000% - - - -
AO- All Other - 0.000% - - - -
Total 1.00 100.000% $ 8,608 $ - $ 8,608 $ - $ 8,608
Allocation Basis: Direct to Parks and Recreation
Source of Allocation: N/A
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
1 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures BLDG- Building Use

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ -
EQUIP- Equipment Use - - -
011 - 1100- City Council - - -
011 - 1200- City Manager 23,558 - 23,558
011 - 1300- City Clerk 7,853 - 7,853
011 - 1400- Finance & Administrative Services 31,411 - 31,411 011 - 1500- City Attorney - - -
011 - 1510- Insurance - - -
011 - 1700- Committees - - -
061 - 1470- Fringe Benefits Allocation - - -
061 - 1480- Town Center Operations - - -
061 - 4300- Corp Yard Operations - - -
061 - 4400- Vehicle / Equipment Operations - - -

RECEIVING BUDGET UNITS
011 - 0000- Administration - - -
011 - 1000- Recreation Administration - 8,608 8,608
011 - 1600- Community Service Grants - - -
011 - 2100- Public Safety - - -
011 - 2150- Animal Control - - -
011 - 3100- Planning Admin 22,930 - 22,930
011 - 3110- Planning Commission - - -
011 - 3120- Code Enforcement - - -
011 - 3200- Building Admin 22,066 - 22,066
011 - 3300- Engineering Administration 10,994 - 10,994
011 - 4110- P & R Fee Programs - - -
011 - 4120- Parks & Rec Special Events - - -
011 - 4500- Storm Drain Operations - - -
011 - 4600- Street Operations - - -
011 - 4740- Pathway Operations - - -
011 - 5100- Playing Fields - - -
011 - 5300- WWB Facility 3,220 - 3,220
019- ARPA - AMERICAN RESCUE PLAN ACT - - -
021- COPS FUND - - -
041- GENERAL CIP FUND - - -
042- PATHWAYS CIP - - -
043- WESTWIND BARN CIP ADMIN - - -
045- DRAINAGE CIP - - -
046- STREET CIP - - -
048-6900- SEWER FUND CIP - - -
051-0000- SEWER FUND - - -
AO- All Other - - -
Total $ 122,030 $ 8,608 $ 130,638
Parks and
Recreation

ALLOCATION SUMMARY
Town Hall Total
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
1 - Summary

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures EQUIP- Equipment Use
Distribution Percentage 100.00%
Expense Type $
Straight Line Depreciation Amount
Equipment Use Allowance $ 37,315 S 37,315 $
Subtotal Operating Cost 37,315 $ 37,315 $
Disallowed Expenses
$ - $ -
Subtotal Disallowed Costs - $ - $
DEPARTMENTAL EXPENDITURES 37,315 $ 37,315 $
Reallocation of Incoming Costs
First Allocation - $ $ 37,315
Unallocated Costs - $ $ -
Subtotal of First Allocation - $ 37,315 $
Second Allocation - $ $ -
Unallocated Costs - $ $ -
Subtotal of Second Allocation - $ - $
TOTAL FUNCTIONAL COSTS 37,315 $ 37,315 $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method Town Vehicles
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
2 - EXP

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures EQUIP- Equipment Use First Second
Allocation Allocation Total
Departmental Expenditures $ 37,315 $ 37,315
Incoming Costs
BLDG- Building Use $ - $ - $ -
EQUIP- Equipment Use - -
011 - 1100- City Council - -
011 - 1200- City Manager - -
011 - 1300- City Clerk - -
011 - 1400- Finance & Administrative Services - -
011 - 1500- City Attorney - -
011 - 1510- Insurance - -
011 - 1700- Committees - -
061 - 1470- Fringe Benefits Allocation - -
061 - 1480- Town Center Operations - -
061 - 4300- Corp Yard Operations - -
061 - 4400- Vehicle / Equipment Operations - -
Total Incoming Costs $ - $ - $ -
Total Costs to be Allocated $ 37,315 $ - $ 37,315

COSTS TO BE ALLOCATED
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
2 - Costs

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Town Vehicles 2.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - -
011 - 1100- City Council - 0.000% - - - -
011 - 1200- City Manager 8,200 21.975% 8,200 8,200 - 8,200 011 - 1300- City Clerk - 0.000% - - - -
011 - 1400- Finance & Administrative Services - 0.000% - - - - 011 - 1500- City Attorney - 0.000% - - - -
011 - 1510- Insurance - 0.000% - - - -
011 - 1700- Committees - 0.000% - - - -
061 - 1470- Fringe Benefits Allocation - 0.000% - - - - 061 - 1480- Town Center Operations - 0.000% - - - -
061 - 4300- Corp Yard Operations 29,115 78.025% 29,115 29,115 - 29,115 061 - 4400- Vehicle / Equipment Operations - 0.000% - - - -

RECEIVING BUDGET UNITS -
011 - 0000- Administration - 0.000% - - - -
011 - 1000- Recreation Administration - 0.000% - - - -
011 - 1600- Community Service Grants - 0.000% - - - -
011 - 2100- Public Safety - 0.000% - - - -
011 - 2150- Animal Control - 0.000% - - - -
011 - 3100- Planning Admin - 0.000% - - - -
011 - 3110- Planning Commission - 0.000% - - - -
011 - 3120- Code Enforcement - 0.000% - - - -
011 - 3200- Building Admin - 0.000% - - - -
011 - 3300- Engineering Administration - 0.000% - - - - 011 - 4110- P & R Fee Programs - 0.000% - - - -
011 - 4120- Parks & Rec Special Events - 0.000% - - - - 011 - 4500- Storm Drain Operations - 0.000% - - - -
011 - 4600- Street Operations - 0.000% - - - -
011 - 4740- Pathway Operations - 0.000% - - - -
011 - 5100- Playing Fields - 0.000% - - - -
011 - 5300- WWB Facility - 0.000% - - - -
019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN - 0.000% - - - -
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP - 0.000% - - - -
051-0000- SEWER FUND - 0.000% - - - -
AO- All Other - 0.000% - - - -
Total $ 37,315 100.000% $ 37,315 $ - $ 37,315 $ - $ 37,315 Allocation Basis: FY 23/24 Vehicle Depreciation Expense by Department Source of Allocation: Vehicle Listing - Dept usage_NBS.xlsx EQUIP- Equipment Use
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
2 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures EQUIP- Equipment Use

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ -
EQUIP- Equipment Use - -
011 - 1100- City Council - -
011 - 1200- City Manager 8,200 8,200
011 - 1300- City Clerk - -
011 - 1400- Finance & Administrative Services - -
011 - 1500- City Attorney - -
011 - 1510- Insurance - -
011 - 1700- Committees - -
061 - 1470- Fringe Benefits Allocation - -
061 - 1480- Town Center Operations - -
061 - 4300- Corp Yard Operations 29,115 29,115
061 - 4400- Vehicle / Equipment Operations - -

RECEIVING BUDGET UNITS
011 - 0000- Administration - -
011 - 1000- Recreation Administration - -
011 - 1600- Community Service Grants - -
011 - 2100- Public Safety - -
011 - 2150- Animal Control - -
011 - 3100- Planning Admin - -
011 - 3110- Planning Commission - -
011 - 3120- Code Enforcement - -
011 - 3200- Building Admin - -
011 - 3300- Engineering Administration - -
011 - 4110- P & R Fee Programs - -
011 - 4120- Parks & Rec Special Events - -
011 - 4500- Storm Drain Operations - -
011 - 4600- Street Operations - -
011 - 4740- Pathway Operations - -
011 - 5100- Playing Fields - -
011 - 5300- WWB Facility - -
019- ARPA - AMERICAN RESCUE PLAN ACT - -
021- COPS FUND - -
041- GENERAL CIP FUND - -
042- PATHWAYS CIP - -
043- WESTWIND BARN CIP ADMIN - -
045- DRAINAGE CIP - -
046- STREET CIP - -
048-6900- SEWER FUND CIP - -
051-0000- SEWER FUND - -
AO- All Other - -
Total $ 37,315 $ 37,315

ALLOCATION SUMMARY
Town Vehicles Total
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
2 - Summary

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 011 - 1100- City Council
Distribution Percentage 100.00%
Expense Type $
Personnel
6001 - Regular Salaries $ 18,000 S $ 18,000
6005 - Other Compensation 826 S 826
6023 - Medicare Matching 261 S 261
6024 - FICA Matching Expense 1,116 S 1,116
6031 - Health Insurance Premium Paid 71,360 S 71,360
6033 - Dental Insurance Premium 8,978 S 8,978
6034 - Vision Care Plan 837 S 837
Subtotal Personnel Cost 101,377 $ 101,377 $
Operating Services & Supplies
6199 - Other Contract Services $ 180,000 S $ 180,000
6207 - Advertising/Publishing 15,000 S 15,000
6208 - Programming & Computer 3,000 S 3,000
6209 - Other Program & Proj Consult 30,000 S 30,000
6301 - Office Supplies 3,000 S 3,000
6302 - City Membership 14,000 S 14,000
6304 - Printing, copying & scanning 37,000 S 37,000
6308 - Travel & Meetings 16,000 S 16,000
6309 - Instruction & Training 2,700 S 2,700
6361 - Special Events & Awards 45,000 S 45,000
6398 - Other General Expense 2,000 S 2,000
Subtotal Operating Cost 347,700 $ 347,700 $
Disallowed Expenses
6361 - Special Events & Awards (45,000) $ [1] $ (45,000) Subtotal Disallowed Costs (45,000) $ (45,000) $
DEPARTMENTAL EXPENDITURES 404,077 $ 404,077 $
Reallocation of Incoming Costs
First Allocation - $ $ 404,077
Unallocated Costs - $ $ -
Subtotal of First Allocation - $ 404,077 $
Second Allocation 357,227 $ $ 357,227
Unallocated Costs - $ $ -
Subtotal of Second Allocation $ 357,227 $ 357,227
TOTAL FUNCTIONAL COSTS 761,304 $ 761,304 $
[1] Community program expenses excluded.

Notes

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Town-wide
Support
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
3 - EXP

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 011 - 1100- City Council First Second
Allocation Allocation Total
Departmental Expenditures $ 404,077 $ 404,077
Incoming Costs
BLDG- Building Use $ - $ - $ -
EQUIP- Equipment Use - - -
011 - 1100- City Council 56,760 56,760
011 - 1200- City Manager 97,362 97,362
011 - 1300- City Clerk 43,628 43,628
011 - 1400- Finance & Administrative Services 36,677 36,677 011 - 1500- City Attorney 6,627 6,627
011 - 1510- Insurance 9,541 9,541
011 - 1700- Committees 106,429 106,429
061 - 1470- Fringe Benefits Allocation 96 96
061 - 1480- Town Center Operations 107 107
061 - 4300- Corp Yard Operations - -
061 - 4400- Vehicle / Equipment Operations - -
Total Incoming Costs $ - $ 357,227 $ 357,227
Total Costs to be Allocated $ 404,077 $ 357,227 $ 761,304

COSTS TO BE ALLOCATED
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
3 - Costs

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Town-wide Support 3.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - -
011 - 1100- City Council 42 14.047% 56,760 56,760 56,760 011 - 1200- City Manager 35 11.706% 47,300 47,300 48,650 95,950 011 - 1300- City Clerk 43 14.381% 58,111 58,111 59,770 117,881 011 - 1400- Finance & Administrative Services 52 17.391% 70,274 70,274 72,279 142,554 011 - 1500- City Attorney 21 7.023% 28,380 28,380 29,190 57,570 011 - 1510- Insurance - 0.000% - - - -
011 - 1700- Committees 21 7.023% 28,380 28,380 29,190 57,570 061 - 1470- Fringe Benefits Allocation - 0.000% - - - - 061 - 1480- Town Center Operations 1 0.334% 1,351 1,351 1,390 2,741 061 - 4300- Corp Yard Operations - 0.000% - - - -
061 - 4400- Vehicle / Equipment Operations - 0.000% - - - -

RECEIVING BUDGET UNITS
011 - 0000- Administration 1 0.334% 1,351 1,351 1,390 2,741 011 - 1000- Recreation Administration - 0.000% - - - -
011 - 1600- Community Service Grants 1 0.334% 1,351 1,351 1,390 2,741 011 - 2100- Public Safety 10 3.344% 13,514 13,514 13,900 27,414 011 - 2150- Animal Control - 0.000% - - - -
011 - 3100- Planning Admin 40 13.378% 54,057 54,057 55,600 109,657 011 - 3110- Planning Commission 1 0.334% 1,351 1,351 1,390 2,741 011 - 3120- Code Enforcement - 0.000% - - - -
011 - 3200- Building Admin - 0.000% - - - -
011 - 3300- Engineering Administration 18 6.020% 24,326 24,326 25,020 49,346 011 - 4110- P & R Fee Programs - 0.000% - - - -
011 - 4120- Parks & Rec Special Events - 0.000% - - - - 011 - 4500- Storm Drain Operations 1 0.334% 1,351 1,351 1,390 2,741 011 - 4600- Street Operations 3 1.003% 4,054 4,054 4,170 8,224 011 - 4740- Pathway Operations 1 0.334% 1,351 1,351 1,390 2,741 011 - 5100- Playing Fields - 0.000% - - - -
011 - 5300- WWB Facility - 0.000% - - - -
019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN - 0.000% - - - -
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP 1 0.334% 1,351 1,351 1,390 2,741 051-0000- SEWER FUND 7 2.341% 9,460 9,460 9,730 19,190
AO- All Other - 0.000% - - - -
Total 299 100.000% $ 404,077 $ - $ 404,077 $ 357,227 $ 761,304 Allocation Basis: FY 23/24 Agenda Item Count per Fund, Department, and/or Division Source of Allocation: Agenda Items by Dept.Fund.Program FY 23-24_NBS.xlsx 011 - 1100- City Council
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
3 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 011 - 1100- City Council

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ -
EQUIP- Equipment Use - -
011 - 1100- City Council 56,760 56,760
011 - 1200- City Manager 95,950 95,950
011 - 1300- City Clerk 117,881 117,881
011 - 1400- Finance & Administrative Services 142,554 142,554 011 - 1500- City Attorney 57,570 57,570
011 - 1510- Insurance - -
011 - 1700- Committees 57,570 57,570
061 - 1470- Fringe Benefits Allocation - -
061 - 1480- Town Center Operations 2,741 2,741
061 - 4300- Corp Yard Operations - -
061 - 4400- Vehicle / Equipment Operations - -

RECEIVING BUDGET UNITS
011 - 0000- Administration 2,741 2,741
011 - 1000- Recreation Administration - -
011 - 1600- Community Service Grants 2,741 2,741
011 - 2100- Public Safety 27,414 27,414
011 - 2150- Animal Control - -
011 - 3100- Planning Admin 109,657 109,657
011 - 3110- Planning Commission 2,741 2,741
011 - 3120- Code Enforcement - -
011 - 3200- Building Admin - -
011 - 3300- Engineering Administration 49,346 49,346
011 - 4110- P & R Fee Programs - -
011 - 4120- Parks & Rec Special Events - -
011 - 4500- Storm Drain Operations 2,741 2,741
011 - 4600- Street Operations 8,224 8,224
011 - 4740- Pathway Operations 2,741 2,741
011 - 5100- Playing Fields - -
011 - 5300- WWB Facility - -
019- ARPA - AMERICAN RESCUE PLAN ACT - -
021- COPS FUND - -
041- GENERAL CIP FUND - -
042- PATHWAYS CIP - -
043- WESTWIND BARN CIP ADMIN - -
045- DRAINAGE CIP - -
046- STREET CIP - -
048-6900- SEWER FUND CIP 2,741 2,741
051-0000- SEWER FUND 19,190 19,190
AO- All Other - -
Total $ 761,304 $ 761,304

ALLOCATION SUMMARY
Town-wide
Support Total
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
3 - Summary

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 011 - 1200- City Manager
Distribution Percentage 50.00% 38.62% 11.38%
Expense Type $
Personnel
6001 - Regular Salaries $ 360,731 S $ 139,326 180,365 $ 41,039 $ 6003 - Hourly Salaries 10,400 S 4,017 5,200 1,183
6005 - Other Compensation 7,771 S 3,001 3,885 884
6009 - Health Insurance Opt Out 8,580 S 3,314 4,290 976 6012 - 401A ER 17,827 S 6,885 8,913 2,028
6015 - Retirement-City Share 48,607 S 18,774 24,304 5,530 6023 - Medicare Matching 5,231 S 2,020 2,615 595
6025 - Life Insurance 1,075 S 415 537 122
6026 - Long Term Disability 1,252 S 484 626 142
6031 - Health Insurance Premium Paid 6,944 S 2,682 3,472 790 6033 - Dental Insurance Premium 4,794 S 1,851 2,397 545 6034 - Vision Care Plan 454 S 175 227 52
Labor Cost Budget Adjustment [1] 193,545 S 74,754 96,773 22,019 Subtotal Personnel Cost 667,209 $ 333,605 $ 257,699 $ 75,906 $ Operating Services & Supplies
6111 - Contract Personnel $ 25,000 S $ 9,656 12,500 $ 2,844 $ 6199 - Other Contract Services 140,000 S 54,073 70,000 15,927 6207 - Advertising/Publishing 200 S 77 100 23
6208 - Programming & Computer 1,000 S 386 500 114
6301 - Office Supplies 1,000 S 386 500 114
6302 - City Membership 13,000 S 5,021 6,500 1,479
6304 - Printing & Copying 37,200 S 14,368 18,600 4,232
6308 - Travel & Meetings 20,000 S 7,725 10,000 2,275
6309 - Instruction & Training 5,000 S 1,931 2,500 569
6312 - Books/Films/Publications 300 S 116 150 34
6361 - Special Events & Awards 3,000 S 1,159 1,500 341
6362 - Telephone 2,500 S 966 1,250 284
6398 - Other General Expense 23,000 S 8,883 11,500 2,617 6811 - City Manager's Contingency 232,000 S 89,606 116,000 26,394 Subtotal Operating Cost 503,200 $ 251,600 $ 194,353 $ 57,247 $ Disallowed Expenses
6199 - Other Contract Services (70,000) $ [2] $ (27,036) (35,000) $ $ (7,964) Subtotal Disallowed Costs (70,000) $ (35,000) $ (27,036) $ (7,964) $ DEPARTMENTAL EXPENDITURES 1,100,409 $ 550,205 $ 425,015 $ 125,189 $ Reallocation of Incoming Costs
First Allocation 79,058 $ $ 455,550 589,733 $ 134,183 $ Unallocated Costs - $ $ - - $ - $
Subtotal of First Allocation 79,058 $ 589,733 $ 455,550 $ 134,183 $ Second Allocation 364,778 $ $ 140,890 182,389 $ 41,499 $ Unallocated Costs - $ $ - - $ - $
Subtotal of Second Allocation 364,778 $ 182,389 $ 140,890 $ 41,499 $ TOTAL FUNCTIONAL COSTS 1,544,245 $ 772,123 $ 596,440 $ 175,683 $ [1] Personnel budget adjustment; Labor cost increases not reflected in the adopted budget [2] Excluded Expense for one-time equipment expenditure

DEPARTMENTAL EXPENSE DETAIL
Notes
Spread
Method
Council / Legislative
Support
Town-wide
Operations
Management -
Including
Development
Town-wide
Operations
Management -
Excluding
Development
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
4 - EXP

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 011 - 1200- City Manager First Second
Allocation Allocation Total
Departmental Expenditures $ 1,100,409 $ 1,100,409
Incoming Costs
BLDG- Building Use $ 23,558 $ - $ 23,558
EQUIP- Equipment Use 8,200 - 8,200
011 - 1100- City Council 47,300 48,650 95,950
011 - 1200- City Manager 100,624 100,624
011 - 1300- City Clerk 44,663 44,663
011 - 1400- Finance & Administrative Services 51,792 51,792 011 - 1500- City Attorney 14,416 14,416
011 - 1510- Insurance 20,754 20,754
011 - 1700- Committees 42,572 42,572
061 - 1470- Fringe Benefits Allocation 1,923 1,923
061 - 1480- Town Center Operations 37,294 37,294
061 - 4300- Corp Yard Operations - -
061 - 4400- Vehicle / Equipment Operations 2,091 2,091
Total Incoming Costs $ 79,058 $ 364,778 $ 443,836
Total Costs to be Allocated $ 1,179,467 $ 364,778 $ 1,544,245

COSTS TO BE ALLOCATED
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
4 - Costs

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Council / Legislative Support 4.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - -
011 - 1100- City Council 42 14.047% 82,839 82,839 82,839 011 - 1200- City Manager 35 11.706% 69,032 69,032 69,032 011 - 1300- City Clerk 43 14.381% 84,811 84,811 35,328 120,139 011 - 1400- Finance & Administrative Services 52 17.391% 102,562 102,562 42,722 145,284 011 - 1500- City Attorney 21 7.023% 41,419 41,419 17,253 58,672 011 - 1510- Insurance - 0.000% - - - -
011 - 1700- Committees 21 7.023% 41,419 41,419 17,253 58,672 061 - 1470- Fringe Benefits Allocation - 0.000% - - - - 061 - 1480- Town Center Operations 1 0.334% 1,972 1,972 822 2,794 061 - 4300- Corp Yard Operations - 0.000% - - - -
061 - 4400- Vehicle / Equipment Operations - 0.000% - - - -

RECEIVING BUDGET UNITS
011 - 0000- Administration 1 0.334% 1,972 1,972 822 2,794 011 - 1000- Recreation Administration - 0.000% - - - -
011 - 1600- Community Service Grants 1 0.334% 1,972 1,972 822 2,794 011 - 2100- Public Safety 10 3.344% 19,724 19,724 8,216 27,939 011 - 2150- Animal Control - 0.000% - - - -
011 - 3100- Planning Admin 40 13.378% 78,894 78,894 32,863 111,757 011 - 3110- Planning Commission 1 0.334% 1,972 1,972 822 2,794 011 - 3120- Code Enforcement - 0.000% - - - -
011 - 3200- Building Admin - 0.000% - - - -
011 - 3300- Engineering Administration 18 6.020% 35,502 35,502 14,788 50,291 011 - 4110- P & R Fee Programs - 0.000% - - - -
011 - 4120- Parks & Rec Special Events - 0.000% - - - - 011 - 4500- Storm Drain Operations 1 0.334% 1,972 1,972 822 2,794 011 - 4600- Street Operations 3 1.003% 5,917 5,917 2,465 8,382 011 - 4740- Pathway Operations 1 0.334% 1,972 1,972 822 2,794 011 - 5100- Playing Fields - 0.000% - - - -
011 - 5300- WWB Facility - 0.000% - - - -
019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN - 0.000% - - - -
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP 1 0.334% 1,972 1,972 822 2,794 051-0000- SEWER FUND 7 2.341% 13,806 13,806 5,751 19,557 AO- All Other - 0.000% - - - -
Total 299 100.000% $ 589,733 $ - $ 589,733 $ 182,389 $ 772,123 Allocation Basis: FY 23/24 Agenda Item Count per Fund, Department, and/or Division Source of Allocation: Agenda Items by Dept.Fund.Program FY 23-24_NBS.xlsx 011 - 1200- City Manager
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
4 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 011 - 1200- City Manager
Town-wide Operations Management - Including Development 4.2

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - -
011 - 1100- City Council 449,077 2.229% 10,156 10,156 10,156 011 - 1200- City Manager 976,864 4.849% 22,091 22,091 22,091 011 - 1300- City Clerk 279,406 1.387% 6,319 6,319 2,103 8,422 011 - 1400- Finance & Administrative Services 1,004,544 4.987% 22,717 22,717 7,561 30,278 011 - 1500- City Attorney 340,000 1.688% 7,689 7,689 2,559 10,248 011 - 1510- Insurance 400,000 1.986% 9,046 9,046 3,011 12,056 011 - 1700- Committees 261,994 1.301% 5,925 5,925 1,972 7,897 061 - 1470- Fringe Benefits Allocation 105,800 0.525% 2,393 2,393 796 3,189 061 - 1480- Town Center Operations 952,161 4.727% 21,532 21,532 7,167 28,699 061 - 4300- Corp Yard Operations 181,682 0.902% 4,109 4,109 1,367 5,476 061 - 4400- Vehicle / Equipment Operations 132,086 0.656% 2,987 2,987 994 3,981

RECEIVING BUDGET UNITS
011 - 0000- Administration - 0.000% - - - -
011 - 1000- Recreation Administration 909,980 4.517% 20,579 20,579 6,849 27,428 011 - 1600- Community Service Grants 41,762 0.207% 944 944 314 1,259 011 - 2100- Public Safety 2,700,326 13.405% 61,066 61,066 20,325 81,391 011 - 2150- Animal Control 161,335 0.801% 3,648 3,648 1,214 4,863 011 - 3100- Planning Admin 2,262,601 11.232% 51,167 51,167 17,030 68,197 011 - 3110- Planning Commission 78,382 0.389% 1,773 1,773 590 2,363 011 - 3120- Code Enforcement 212,111 1.053% 4,797 4,797 1,597 6,393 011 - 3200- Building Admin 2,690,548 13.356% 60,845 60,845 20,251 81,096 011 - 3300- Engineering Administration 1,394,527 6.923% 31,536 31,536 10,496 42,033 011 - 4110- P & R Fee Programs 45,820 0.227% 1,036 1,036 345 1,381 011 - 4120- Parks & Rec Special Events 262,721 1.304% 5,941 5,941 1,977 7,919 011 - 4500- Storm Drain Operations 504,509 2.504% 11,409 11,409 3,797 15,206 011 - 4600- Street Operations 837,652 4.158% 18,943 18,943 6,305 25,248 011 - 4740- Pathway Operations 814,148 4.042% 18,411 18,411 6,128 24,539 011 - 5100- Playing Fields 251,003 1.246% 5,676 5,676 1,889 7,566 011 - 5300- WWB Facility 364,205 1.808% 8,236 8,236 2,741 10,978 019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN - 0.000% - - - -
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP - 0.000% - - - -
051-0000- SEWER FUND 1,529,103 7.591% 34,580 34,580 11,509 46,089 AO- All Other - 0.000% - - - -
Total $ 20,144,346 100.000% $ 455,550 $ - $ 455,550 $ 140,890 $ 596,440 Allocation Basis: FY 24/25 Budgeted Expenditures per Fund, Department, and/or Division (excl. debt, capital outlay, transfers) Source of Allocation: 1. Detail vs Budget Report FY 24-25 7.1-12.31.24_NBS.xlsx Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
4 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 011 - 1200- City Manager
Town-wide Operations Management - Excluding Development 4.3

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - -
011 - 1100- City Council 449,077 3.255% 4,368 4,368 4,368 011 - 1200- City Manager 976,864 7.080% 9,501 9,501 9,501 011 - 1300- City Clerk 279,406 2.025% 2,717 2,717 937 3,655 011 - 1400- Finance & Administrative Services 1,004,544 7.281% 9,770 9,770 3,370 13,140 011 - 1500- City Attorney 340,000 2.464% 3,307 3,307 1,141 4,447 011 - 1510- Insurance 400,000 2.899% 3,890 3,890 1,342 5,232 011 - 1700- Committees 261,994 1.899% 2,548 2,548 879 3,427 061 - 1470- Fringe Benefits Allocation 105,800 0.767% 1,029 1,029 355 1,384 061 - 1480- Town Center Operations 952,161 6.901% 9,260 9,260 3,194 12,455 061 - 4300- Corp Yard Operations 181,682 1.317% 1,767 1,767 609 2,376 061 - 4400- Vehicle / Equipment Operations 132,086 0.957% 1,285 1,285 443 1,728

RECEIVING BUDGET UNITS
011 - 0000- Administration - 0.000% - - - -
011 - 1000- Recreation Administration 909,980 6.596% 8,850 8,850 3,053 11,903 011 - 1600- Community Service Grants 41,762 0.303% 406 406 140 546 011 - 2100- Public Safety 2,700,326 19.572% 26,263 26,263 9,059 35,321 011 - 2150- Animal Control 161,335 1.169% 1,569 1,569 541 2,110 011 - 3100- Planning Admin - 0.000% - - - -
011 - 3110- Planning Commission 78,382 0.568% 762 762 263 1,025 011 - 3120- Code Enforcement 212,111 1.537% 2,063 2,063 712 2,774 011 - 3200- Building Admin - 0.000% - - - -
011 - 3300- Engineering Administration - 0.000% - - - - 011 - 4110- P & R Fee Programs 45,820 0.332% 446 446 154 599 011 - 4120- Parks & Rec Special Events 262,721 1.904% 2,555 2,555 881 3,436 011 - 4500- Storm Drain Operations 504,509 3.657% 4,907 4,907 1,692 6,599 011 - 4600- Street Operations 837,652 6.071% 8,147 8,147 2,810 10,957 011 - 4740- Pathway Operations 814,148 5.901% 7,918 7,918 2,731 10,649 011 - 5100- Playing Fields 251,003 1.819% 2,441 2,441 842 3,283 011 - 5300- WWB Facility 364,205 2.640% 3,542 3,542 1,222 4,764 019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN - 0.000% - - - -
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP - 0.000% - - - -
051-0000- SEWER FUND 1,529,103 11.083% 14,872 14,872 5,130 20,001 AO- All Other - 0.000% - - - -
Total $ 13,796,671 100.000% $ 134,183 $ - $ 134,183 $ 41,499 $ 175,683 Allocation Basis:

Source of Allocation: 1. Detail vs Budget Report FY 24-25 7.1-12.31.24_NBS.xlsx FY 24/25 Budgeted Expenditures per Fund, Department, and/or Division (excl. debt, capital outlay, transfers) - Excluding Planning, Building, & Engineering
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
4 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 011 - 1200- City Manager

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - $ -
EQUIP- Equipment Use - - - -
011 - 1100- City Council 82,839 10,156 4,368 97,362
011 - 1200- City Manager 69,032 22,091 9,501 100,624
011 - 1300- City Clerk 120,139 8,422 3,655 132,215
011 - 1400- Finance & Administrative Services 145,284 30,278 13,140 188,702 011 - 1500- City Attorney 58,672 10,248 4,447 73,368
011 - 1510- Insurance - 12,056 5,232 17,289
011 - 1700- Committees 58,672 7,897 3,427 69,996
061 - 1470- Fringe Benefits Allocation - 3,189 1,384 4,573 061 - 1480- Town Center Operations 2,794 28,699 12,455 43,948 061 - 4300- Corp Yard Operations - 5,476 2,376 7,853
061 - 4400- Vehicle / Equipment Operations - 3,981 1,728 5,709

RECEIVING BUDGET UNITS
011 - 0000- Administration 2,794 - - 2,794
011 - 1000- Recreation Administration - 27,428 11,903 39,331 011 - 1600- Community Service Grants 2,794 1,259 546 4,599 011 - 2100- Public Safety 27,939 81,391 35,321 144,651
011 - 2150- Animal Control - 4,863 2,110 6,973
011 - 3100- Planning Admin 111,757 68,197 - 179,954
011 - 3110- Planning Commission 2,794 2,363 1,025 6,182 011 - 3120- Code Enforcement - 6,393 2,774 9,168
011 - 3200- Building Admin - 81,096 - 81,096
011 - 3300- Engineering Administration 50,291 42,033 - 92,323 011 - 4110- P & R Fee Programs - 1,381 599 1,980
011 - 4120- Parks & Rec Special Events - 7,919 3,436 11,355 011 - 4500- Storm Drain Operations 2,794 15,206 6,599 24,600 011 - 4600- Street Operations 8,382 25,248 10,957 44,586 011 - 4740- Pathway Operations 2,794 24,539 10,649 37,983 011 - 5100- Playing Fields - 7,566 3,283 10,849
011 - 5300- WWB Facility - 10,978 4,764 15,741
019- ARPA - AMERICAN RESCUE PLAN ACT - - - -
021- COPS FUND - - - -
041- GENERAL CIP FUND - - - -
042- PATHWAYS CIP - - - -
043- WESTWIND BARN CIP ADMIN - - - -
045- DRAINAGE CIP - - - -
046- STREET CIP - - - -
048-6900- SEWER FUND CIP 2,794 - - 2,794
051-0000- SEWER FUND 19,557 46,089 20,001 85,648
AO- All Other - - - -
Total $ 772,123 $ 596,440 $ 175,683 $ 1,544,245

ALLOCATION SUMMARY
Council / Legislative
Support
Town-wide
Operations
Management -
Including
Development
Town-wide
Operations
Management -
Excluding
Development Total
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
4 - Summary

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 011 - 1300- City Clerk
Distribution Percentage 77.80% 17.20% 5.00%
Expense Type $
Personnel
6001 - Regular Salaries $ 132,101 S $ 22,721 102,774 $ 6,605 $ 6005 - Other Compensation 3,599 S 619 2,800 180
6009 - Health Insurance Opt Out 6,780 S 1,166 5,275 339 6012 - 401A ER 5,548 S 954 4,317 277
6015 - Retirement-City Share 20,287 S 3,489 15,783 1,014 6023 - Medicare Matching 1,915 S 329 1,490 96
6025 - Life Insurance 555 S 95 432 28
6026 - Long Term Disability 690 S 119 537 35
6033 - Dental Insurance Premium 3,200 S 550 2,489 160
6034 - Vision Care Plan 281 S 48 219 14
Subtotal Personnel Cost 174,956 $ 136,116 $ 30,092 $ 8,748 $ Operating Services & Supplies
6207 - Advertising/Publishing 5,000 $ S $ 860 3,890 $ 250 $ 6209 - Other Program & Proj Consult 16,000 S 2,752 12,448 800 6301 - Office Supplies 2,000 S 344 1,556 100
6302 - City Membership 750 S 129 584 38
6304 - Printing & Copying 30,000 S 5,160 23,340 1,500
6307 - Mileage Reimbursement 200 S 34 156 10
6308 - Travel & Meetings 5,500 S 946 4,279 275
6309 - Instruction & Training 2,500 S 430 1,945 125
6312 - Books/Films/Publications 200 S 34 156 10
6319 - Records Management Supplies 300 S 52 233 15
6352 - Election Expense 40,000 S 6,880 31,120 2,000
6361 - Special Events & Awards 500 S 86 389 25
6362 - Telephone 1,000 S 172 778 50
6399 - Other Supplies/Materials 500 S 86 389 25
Subtotal Operating Cost 104,450 $ 81,262 $ 17,965 $ 5,223 $ Disallowed Expenses
6352 - Election Expense (40,000) $ [1] $ (6,880) (31,120) $ (2,000) $ Subtotal Disallowed Costs (40,000) $ (31,120) $ (6,880) $ (2,000) $ DEPARTMENTAL EXPENDITURES 239,406 $ 186,258 $ 41,178 $ 11,970 $ Reallocation of Incoming Costs
First Allocation 159,811 $ $ 68,665 310,591 $ 19,961 $
Unallocated Costs - $ $ - - $ - $
Subtotal of First Allocation 159,811 $ 310,591 $ 68,665 $ 19,961 $ Second Allocation 187,779 $ $ 32,298 146,092 $ 9,389 $
Unallocated Costs - $ $ - - $ - $
Subtotal of Second Allocation 187,779 $ 146,092 $ 32,298 $ 9,389 $ TOTAL FUNCTIONAL COSTS 586,996 $ 456,683 $ 100,963 $ 29,350 $ [1] Election Expenses were excluded from calculation
Notes

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Town-wide City
Clerk Support Contracts Public Records Act Request
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
5 - EXP

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 011 - 1300- City Clerk First Second
Allocation Allocation Total
Departmental Expenditures $ 239,406 $ 239,406
Incoming Costs
BLDG- Building Use $ 7,853 $ - $ 7,853
EQUIP- Equipment Use - - -
011 - 1100- City Council 58,111 59,770 117,881
011 - 1200- City Manager 93,847 38,368 132,215
011 - 1300- City Clerk 45,636 45,636
011 - 1400- Finance & Administrative Services 20,837 20,837 011 - 1500- City Attorney 4,123 4,123
011 - 1510- Insurance 5,936 5,936
011 - 1700- Committees - -
061 - 1470- Fringe Benefits Allocation 689 689
061 - 1480- Town Center Operations 12,420 12,420
061 - 4300- Corp Yard Operations - -
061 - 4400- Vehicle / Equipment Operations - -
Total Incoming Costs $ 159,811 $ 187,779 $ 347,590
Total Costs to be Allocated $ 399,217 $ 187,779 $ 586,996

COSTS TO BE ALLOCATED
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
5 - Costs

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Town-wide City Clerk Support 5.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - -
011 - 1100- City Council 42 14.047% 43,628 43,628 43,628 011 - 1200- City Manager 35 11.706% 36,357 36,357 36,357 011 - 1300- City Clerk 43 14.381% 44,667 44,667 44,667
011 - 1400- Finance & Administrative Services 52 17.391% 54,016 54,016 42,440 96,456 011 - 1500- City Attorney 21 7.023% 21,814 21,814 17,139 38,953 011 - 1510- Insurance - 0.000% - - - -
011 - 1700- Committees 21 7.023% 21,814 21,814 17,139 38,953 061 - 1470- Fringe Benefits Allocation - 0.000% - - - - 061 - 1480- Town Center Operations 1 0.334% 1,039 1,039 816 1,855 061 - 4300- Corp Yard Operations - 0.000% - - - -
061 - 4400- Vehicle / Equipment Operations - 0.000% - - - -

RECEIVING BUDGET UNITS
011 - 0000- Administration 1 0.334% 1,039 1,039 816 1,855 011 - 1000- Recreation Administration - 0.000% - - - -
011 - 1600- Community Service Grants 1 0.334% 1,039 1,039 816 1,855 011 - 2100- Public Safety 10 3.344% 10,388 10,388 8,162 18,549 011 - 2150- Animal Control - 0.000% - - - -
011 - 3100- Planning Admin 40 13.378% 41,551 41,551 32,646 74,197 011 - 3110- Planning Commission 1 0.334% 1,039 1,039 816 1,855 011 - 3120- Code Enforcement - 0.000% - - - -
011 - 3200- Building Admin - 0.000% - - - -
011 - 3300- Engineering Administration 18 6.020% 18,698 18,698 14,691 33,389 011 - 4110- P & R Fee Programs - 0.000% - - - -
011 - 4120- Parks & Rec Special Events - 0.000% - - - - 011 - 4500- Storm Drain Operations 1 0.334% 1,039 1,039 816 1,855 011 - 4600- Street Operations 3 1.003% 3,116 3,116 2,448 5,565 011 - 4740- Pathway Operations 1 0.334% 1,039 1,039 816 1,855 011 - 5100- Playing Fields - 0.000% - - - -
011 - 5300- WWB Facility - 0.000% - - - -
019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN - 0.000% - - - -
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP 1 0.334% 1,039 1,039 816 1,855 051-0000- SEWER FUND 7 2.341% 7,271 7,271 5,713 12,984
AO- All Other - 0.000% - - - -
Total 299 100.000% $ 310,591 $ - $ 310,591 $ 146,092 $ 456,683 Allocation Basis: FY 23/24 Agenda Item Count per Fund, Department, and/or Division Source of Allocation: Agenda Items by Dept.Fund.Program FY 23-24_NBS.xlsx 011 - 1300- City Clerk
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
5 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 011 - 1300- City Clerk
Public Records Act Request 5.2

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - -
011 - 1100- City Council - 0.000% - - -
011 - 1200- City Manager 2 6.452% 4,430 4,430 4,430
011 - 1300- City Clerk - 0.000% - - -
011 - 1400- Finance & Administrative Services 6 19.355% 13,290 13,290 6,682 19,972 011 - 1500- City Attorney - 0.000% - - - -
011 - 1510- Insurance - 0.000% - - - -
011 - 1700- Committees - 0.000% - - - -
061 - 1470- Fringe Benefits Allocation - 0.000% - - - - 061 - 1480- Town Center Operations - 0.000% - - - -
061 - 4300- Corp Yard Operations - 0.000% - - - -
061 - 4400- Vehicle / Equipment Operations - 0.000% - - - -

RECEIVING BUDGET UNITS -
011 - 0000- Administration - 0.000% - - - -
011 - 1000- Recreation Administration - 0.000% - - - -
011 - 1600- Community Service Grants - 0.000% - - - -
011 - 2100- Public Safety - 0.000% - - - -
011 - 2150- Animal Control - 0.000% - - - -
011 - 3100- Planning Admin 7 22.581% 15,505 15,505 7,796 23,301 011 - 3110- Planning Commission - 0.000% - - - -
011 - 3120- Code Enforcement - 0.000% - - - -
011 - 3200- Building Admin - 0.000% - - - -
011 - 3300- Engineering Administration 16 51.613% 35,440 35,440 17,820 53,260 011 - 4110- P & R Fee Programs - 0.000% - - - -
011 - 4120- Parks & Rec Special Events - 0.000% - - - - 011 - 4500- Storm Drain Operations - 0.000% - - - -
011 - 4600- Street Operations - 0.000% - - - -
011 - 4740- Pathway Operations - 0.000% - - - -
011 - 5100- Playing Fields - 0.000% - - - -
011 - 5300- WWB Facility - 0.000% - - - -
019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN - 0.000% - - - -
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP - 0.000% - - - -
051-0000- SEWER FUND - 0.000% - - - -
AO- All Other - 0.000% - - - -
Total 31 100.000% $ 68,665 $ - $ 68,665 $ 32,298 $ 100,963 Allocation Basis: FY 23/24 Public Records Act (PRA) Requests per Fund, Department, and/or Division Source of Allocation: 5.2 PRAs by Program.xlsx
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
5 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 011 - 1300- City Clerk
Contracts 5.3

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - -
011 - 1100- City Council - 0.000% - - -
011 - 1200- City Manager 20 19.417% 3,876 3,876 3,876
011 - 1300- City Clerk 5 4.854% 969 969 969
011 - 1400- Finance & Administrative Services 11 10.680% 2,132 2,132 1,324 3,456 011 - 1500- City Attorney 2 1.942% 388 388 241 628
011 - 1510- Insurance - 0.000% - - - -
011 - 1700- Committees - 0.000% - - - -
061 - 1470- Fringe Benefits Allocation - 0.000% - - - - 061 - 1480- Town Center Operations - 0.000% - - - -
061 - 4300- Corp Yard Operations 3 2.913% 581 581 361 942 061 - 4400- Vehicle / Equipment Operations - 0.000% - - - -

RECEIVING BUDGET UNITS -
011 - 0000- Administration - 0.000% - - - -
011 - 1000- Recreation Administration 5 4.854% 969 969 602 1,571 011 - 1600- Community Service Grants - 0.000% - - - -
011 - 2100- Public Safety 5 4.854% 969 969 602 1,571
011 - 2150- Animal Control - 0.000% - - - -
011 - 3100- Planning Admin 4 3.883% 775 775 481 1,257
011 - 3110- Planning Commission - 0.000% - - - -
011 - 3120- Code Enforcement - 0.000% - - - -
011 - 3200- Building Admin - 0.000% - - - -
011 - 3300- Engineering Administration 20 19.417% 3,876 3,876 2,407 6,283 011 - 4110- P & R Fee Programs - 0.000% - - - -
011 - 4120- Parks & Rec Special Events - 0.000% - - - - 011 - 4500- Storm Drain Operations 4 3.883% 775 775 481 1,257 011 - 4600- Street Operations 3 2.913% 581 581 361 942
011 - 4740- Pathway Operations 5 4.854% 969 969 602 1,571 011 - 5100- Playing Fields 1 0.971% 194 194 120 314
011 - 5300- WWB Facility - 0.000% - - - -
019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN 2 1.942% 388 388 241 628
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP - 0.000% - - - -
051-0000- SEWER FUND 13 12.621% 2,519 2,519 1,565 4,084 AO- All Other - 0.000% - - - -
Total 103 100.000% $ 19,961 $ - $ 19,961 $ 9,389 $ 29,350 Allocation Basis: FY 23/24 Contracts Count per Fund, Department, and/or Division Source of Allocation: 5.3 Contracts per Program.xlsx
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
5 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 011 - 1300- City Clerk

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - $ -
EQUIP- Equipment Use - - - -
011 - 1100- City Council 43,628 - - 43,628
011 - 1200- City Manager 36,357 4,430 3,876 44,663
011 - 1300- City Clerk 44,667 - 969 45,636
011 - 1400- Finance & Administrative Services 96,456 19,972 3,456 119,884 011 - 1500- City Attorney 38,953 - 628 39,582
011 - 1510- Insurance - - - -
011 - 1700- Committees 38,953 - - 38,953
061 - 1470- Fringe Benefits Allocation - - - -
061 - 1480- Town Center Operations 1,855 - - 1,855
061 - 4300- Corp Yard Operations - - 942 942
061 - 4400- Vehicle / Equipment Operations - - - -

RECEIVING BUDGET UNITS
011 - 0000- Administration 1,855 - - 1,855
011 - 1000- Recreation Administration - - 1,571 1,571
011 - 1600- Community Service Grants 1,855 - - 1,855
011 - 2100- Public Safety 18,549 - 1,571 20,120
011 - 2150- Animal Control - - - -
011 - 3100- Planning Admin 74,197 23,301 1,257 98,755
011 - 3110- Planning Commission 1,855 - - 1,855
011 - 3120- Code Enforcement - - - -
011 - 3200- Building Admin - - - -
011 - 3300- Engineering Administration 33,389 53,260 6,283 92,932 011 - 4110- P & R Fee Programs - - - -
011 - 4120- Parks & Rec Special Events - - - -
011 - 4500- Storm Drain Operations 1,855 - 1,257 3,112
011 - 4600- Street Operations 5,565 - 942 6,507
011 - 4740- Pathway Operations 1,855 - 1,571 3,426
011 - 5100- Playing Fields - - 314 314
011 - 5300- WWB Facility - - - -
019- ARPA - AMERICAN RESCUE PLAN ACT - - - -
021- COPS FUND - - - -
041- GENERAL CIP FUND - - - -
042- PATHWAYS CIP - - - -
043- WESTWIND BARN CIP ADMIN - - 628 628
045- DRAINAGE CIP - - - -
046- STREET CIP - - - -
048-6900- SEWER FUND CIP 1,855 - - 1,855
051-0000- SEWER FUND 12,984 - 4,084 17,069
AO- All Other - - - -
Total $ 456,683 $ 100,963 $ 29,350 $ 586,996

ALLOCATION SUMMARY
Town-wide City
Clerk Support
Public Records Act
Request Contracts Total
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
5 - Summary

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 011 - 1400- Finance & Administrative Services
Distribution Percentage 7.10% 35.00% 8.10% 49.80%
Expense Type $
Personnel
6001 - Regular Salaries 567,363 $ S $ 198,577 40,283 $ 45,956 $ 282,547 $ 6003 - Hourly Salaries 10,400 S 3,640 738 842 5,179
6005 - Other Compensation 9,284 S 3,250 659 752 4,624
6012 - 401A ER 23,829 S 8,340 1,692 1,930 11,867
6015 - Retirement-City Share 87,959 S 30,786 6,245 7,125 43,803 6023 - Medicare Matching 8,227 S 2,879 584 666 4,097
6025 - Life Insurance 2,115 S 740 150 171 1,053
6026 - Long Term Disability 2,808 S 983 199 227 1,398
6031 - Health Insurance Premium Paid 102,164 S 35,757 7,254 8,275 50,878 6033 - Dental Insurance Premium 10,623 S 3,718 754 860 5,290 6034 - Vision Care Plan 1,002 S 351 71 81 499
Subtotal Personnel Cost 825,774 $ 58,630 $ 289,021 $ 66,888 $ 411,236 $ Operating Services & Supplies
6199 - Other Contract Services $ 52,000 S $ 18,200 3,692 $ 4,212 $ 25,896 $ 6203 - Audit & Financial 57,700 S 20,195 4,097 4,674 28,735 6207 - Advertising/Publishing 1,000 S 350 71 81 498
6301 - Office Supplies 700 S 245 50 57 349
6302 - City Membership 10,200 S 3,570 724 826 5,080
6308 - Travel & Meetings 1,200 S 420 85 97 598
6309 - Instruction & Training 3,600 S 1,260 256 292 1,793 6331 - Bank Fees 50,000 S 17,500 3,550 4,050 24,900
6362 - Telephone 2,020 S 707 143 164 1,006
6399 - Other Supplies/Materials 350 S 123 25 28 174
Subtotal Operating Cost 178,770 $ 12,693 $ 62,570 $ 14,480 $ 89,027 $ Disallowed Expenses
6199 - Other Contract Services $ (30,000) [1] $ (10,500) (2,130) $ (2,430) $ (14,940) $ Subtotal Disallowed Costs (30,000) $ (2,130) $ (10,500) $ (2,430) $ (14,940) $ DEPARTMENTAL EXPENDITURES 974,544 $ 69,193 $ 341,091 $ 78,938 $ 485,323 $ Reallocation of Incoming Costs
First Allocation 306,172 $ $ 448,251 90,931 $ 103,738 $ 637,797 $ Unallocated Costs - $ $ - - $ - $ - $
Subtotal of First Allocation 306,172 $ 90,931 $ 448,251 $ 103,738 $ 637,797 $ Second Allocation 389,021 $ $ 136,157 27,620 $ 31,511 $ 193,732 $ Unallocated Costs - $ $ - - $ - $ - $
Subtotal of Second Allocation $ 389,021 $ 27,620 $ 136,157 $ 31,511 $ 193,732 TOTAL FUNCTIONAL COSTS 1,669,737 $ 118,551 $ 584,408 $ 135,249 $ 831,529 $ [1] Business license expenses excluded; depends on other revenue source.

Notes

DEPARTMENTAL EXPENSE DETAIL
Town-wide
Accounting
Support
Spread
Method Human Resources Town-wide Finance Support
Payroll
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
6 - EXP

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 011 - 1400- Finance & Administrative Services First Second Allocation Allocation Total
Departmental Expenditures $ 974,544 $ 974,544
Incoming Costs
BLDG- Building Use $ 31,411 $ - $ 31,411
EQUIP- Equipment Use - - -
011 - 1100- City Council 70,274 72,279 142,554
011 - 1200- City Manager 135,049 53,653 188,702
011 - 1300- City Clerk 69,438 50,447 119,884
011 - 1400- Finance & Administrative Services 102,555 102,555 011 - 1500- City Attorney 14,824 14,824
011 - 1510- Insurance 21,342 21,342
011 - 1700- Committees 21,286 21,286
061 - 1470- Fringe Benefits Allocation 2,980 2,980
061 - 1480- Town Center Operations 49,655 49,655
061 - 4300- Corp Yard Operations - -
061 - 4400- Vehicle / Equipment Operations - -
Total Incoming Costs $ 306,172 $ 389,021 $ 695,193
Total Costs to be Allocated $ 1,280,716 $ 389,021 $ 1,669,737

COSTS TO BE ALLOCATED
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
6 - Costs

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Human Resources 6.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - -
011 - 1100- City Council - 0.000% - - -
011 - 1200- City Manager 3.00 11.111% 10,103 10,103 10,103 011 - 1300- City Clerk 1.00 3.704% 3,368 3,368 3,368
011 - 1400- Finance & Administrative Services 4.00 14.815% 13,471 13,471 13,471 011 - 1500- City Attorney - 0.000% - - - -
011 - 1510- Insurance - 0.000% - - - -
011 - 1700- Committees 0.95 3.519% 3,199 3,199 1,381 4,580 061 - 1470- Fringe Benefits Allocation - 0.000% - - - - 061 - 1480- Town Center Operations 0.85 3.148% 2,863 2,863 1,236 4,098 061 - 4300- Corp Yard Operations 0.35 1.296% 1,179 1,179 509 1,688 061 - 4400- Vehicle / Equipment Operations 0.49 1.815% 1,650 1,650 712 2,363

RECEIVING BUDGET UNITS
011 - 0000- Administration - 0.000% - - - -
011 - 1000- Recreation Administration 0.15 0.556% 505 505 218 723 011 - 1600- Community Service Grants - 0.000% - - - -
011 - 2100- Public Safety - 0.000% - - - -
011 - 2150- Animal Control - 0.000% - - - -
011 - 3100- Planning Admin 2.92 10.815% 9,834 9,834 4,245 14,079 011 - 3110- Planning Commission 0.37 1.370% 1,246 1,246 538 1,784 011 - 3120- Code Enforcement 0.20 0.741% 674 674 291 964 011 - 3200- Building Admin 2.81 10.407% 9,464 9,464 4,085 13,548 011 - 3300- Engineering Administration 1.40 5.185% 4,715 4,715 2,035 6,750 011 - 4110- P & R Fee Programs - 0.000% - - - -
011 - 4120- Parks & Rec Special Events 0.50 1.852% 1,684 1,684 727 2,411 011 - 4500- Storm Drain Operations 1.20 4.444% 4,041 4,041 1,744 5,786 011 - 4600- Street Operations 1.85 6.852% 6,230 6,230 2,689 8,920 011 - 4740- Pathway Operations 2.80 10.370% 9,430 9,430 4,070 13,500 011 - 5100- Playing Fields 0.45 1.667% 1,516 1,516 654 2,170 011 - 5300- WWB Facility 0.41 1.519% 1,381 1,381 596 1,977 019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN - 0.000% - - - -
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP - 0.000% - - - -
051-0000- SEWER FUND 1.30 4.815% 4,378 4,378 1,890 6,268 AO- All Other - 0.000% - - - -
Total 27.00 100.000% $ 90,931 $ - $ 90,931 $ 27,620 $ 118,551 Allocation Basis: FY 24/25 Budgeted FTE per Fund, Department, and/or Division Source of Allocation: Allocations 3.2025 NBS
011 - 1400- Finance & Administrative Services
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
6 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 011 - 1400- Finance & Administrative Services
Town-wide Finance Support 6.2

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - -
011 - 1100- City Council 449,077 2.229% 9,993 9,993 9,993 011 - 1200- City Manager 976,864 4.849% 21,737 21,737 21,737 011 - 1300- City Clerk 279,406 1.387% 6,217 6,217 6,217 011 - 1400- Finance & Administrative Services 1,004,544 4.987% 22,353 22,353 22,353 011 - 1500- City Attorney 340,000 1.688% 7,566 7,566 2,655 10,221 011 - 1510- Insurance 400,000 1.986% 8,901 8,901 3,124 12,025 011 - 1700- Committees 261,994 1.301% 5,830 5,830 2,046 7,876 061 - 1470- Fringe Benefits Allocation 105,800 0.525% 2,354 2,354 826 3,181 061 - 1480- Town Center Operations 952,161 4.727% 21,187 21,187 7,436 28,623 061 - 4300- Corp Yard Operations 181,682 0.902% 4,043 4,043 1,419 5,462 061 - 4400- Vehicle / Equipment Operations 132,086 0.656% 2,939 2,939 1,032 3,971

RECEIVING BUDGET UNITS
011 - 0000- Administration - 0.000% - - - -
011 - 1000- Recreation Administration 909,980 4.517% 20,249 20,249 7,107 27,355 011 - 1600- Community Service Grants 41,762 0.207% 929 929 326 1,255 011 - 2100- Public Safety 2,700,326 13.405% 60,087 60,087 21,089 81,176 011 - 2150- Animal Control 161,335 0.801% 3,590 3,590 1,260 4,850 011 - 3100- Planning Admin 2,262,601 11.232% 50,347 50,347 17,670 68,017 011 - 3110- Planning Commission 78,382 0.389% 1,744 1,744 612 2,356 011 - 3120- Code Enforcement 212,111 1.053% 4,720 4,720 1,657 6,376 011 - 3200- Building Admin 2,690,548 13.356% 59,870 59,870 21,012 80,882 011 - 3300- Engineering Administration 1,394,527 6.923% 31,031 31,031 10,891 41,922 011 - 4110- P & R Fee Programs 45,820 0.227% 1,020 1,020 358 1,377 011 - 4120- Parks & Rec Special Events 262,721 1.304% 5,846 5,846 2,052 7,898 011 - 4500- Storm Drain Operations 504,509 2.504% 11,226 11,226 3,940 15,166 011 - 4600- Street Operations 837,652 4.158% 18,639 18,639 6,542 25,181 011 - 4740- Pathway Operations 814,148 4.042% 18,116 18,116 6,358 24,475 011 - 5100- Playing Fields 251,003 1.246% 5,585 5,585 1,960 7,546 011 - 5300- WWB Facility 364,205 1.808% 8,104 8,104 2,844 10,949 019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN - 0.000% - - - -
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP - 0.000% - - - -
051-0000- SEWER FUND 1,529,103 7.591% 34,025 34,025 11,942 45,967 AO- All Other - 0.000% - - - -
Total $ 20,144,346 100.000% $ 448,251 $ - $ 448,251 $ 136,157 $ 584,408 Allocation Basis: FY 24/25 Budgeted Expenditures per Fund, Department, and/or Division (excl. debt, capital outlay, transfers) Source of Allocation: 1. Detail vs Budget Report FY 24-25 7.1-12.31.24_NBS Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
6 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 011 - 1400- Finance & Administrative Services
Payroll 6.3

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - -
011 - 1100- City Council 130 13.402% 13,903 13,903 13,903 011 - 1200- City Manager 72 7.423% 7,700 7,700 7,700
011 - 1300- City Clerk 59 6.082% 6,310 6,310 6,310
011 - 1400- Finance & Administrative Services 58 5.979% 6,203 6,203 6,203 011 - 1500- City Attorney - 0.000% - - - -
011 - 1510- Insurance - 0.000% - - - -
011 - 1700- Committees - 0.000% - - - -
061 - 1470- Fringe Benefits Allocation - 0.000% - - - - 061 - 1480- Town Center Operations - 0.000% - - - -
061 - 4300- Corp Yard Operations 144 14.845% 15,400 15,400 6,970 22,370 061 - 4400- Vehicle / Equipment Operations - 0.000% - - - -

RECEIVING BUDGET UNITS
011 - 0000- Administration - 0.000% - - - -
011 - 1000- Recreation Administration 50 5.155% 5,347 5,347 2,420 7,767 011 - 1600- Community Service Grants - 0.000% - - - -
011 - 2100- Public Safety - 0.000% - - - -
011 - 2150- Animal Control - 0.000% - - - -
011 - 3100- Planning Admin 127 13.093% 13,582 13,582 6,147 19,729 011 - 3110- Planning Commission 130 13.402% 13,903 13,903 6,292.46 20,195 011 - 3120- Code Enforcement - 0.000% - - - -
011 - 3200- Building Admin 50 5.155% 5,347 5,347 2,420.18 7,767 011 - 3300- Engineering Administration 150 15.464% 16,041.96 16,041.96 7,260.53 23,302.49 011 - 4110- P & R Fee Programs - 0.000% - - - -
011 - 4120- Parks & Rec Special Events - 0.000% - - - - 011 - 4500- Storm Drain Operations - 0.000% - - - -
011 - 4600- Street Operations - 0.000% - - - -
011 - 4740- Pathway Operations - 0.000% - - - -
011 - 5100- Playing Fields - 0.000% - - - -
011 - 5300- WWB Facility - 0.000% - - - -
019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN - 0.000% - - - -
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP - 0.000% - - - -
051-0000- SEWER FUND - 0.000% - - - -
AO- All Other - 0.000% - - - -
Total 970 100.000% $ 103,738 $ - $ 103,738 $ 31,511 $ 135,249 Allocation Basis: FY 23/24 Number of Payroll Transactions excluding Payroll per Fund, Department, and/or Division Source of Allocation: Los Altos Hills _Count of Transactions.pdf Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
6 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 011 - 1400- Finance & Administrative Services
Town-wide Accounting Support 6.4

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - -
011 - 1100- City Council 60 2.004% 12,781 12,781 12,781 011 - 1200- City Manager 58 1.921% 12,251 12,251 12,251 011 - 1300- City Clerk 23 0.775% 4,942 4,942 4,942
011 - 1400- Finance & Administrative Services 285 9.490% 60,528 60,528 60,528 011 - 1500- City Attorney 32 1.053% 6,714 6,714 2,377 9,090 011 - 1510- Insurance 1 0.038% 240 240 85 325
011 - 1700- Committees 16 0.520% 3,316 3,316 1,174 4,490 061 - 1470- Fringe Benefits Allocation 47 1.579% 10,070 10,070 3,565 13,635 061 - 1480- Town Center Operations 639 21.237% 135,447 135,447 47,946 183,393 061 - 4300- Corp Yard Operations 220 7.311% 46,629 46,629 16,506 63,135 061 - 4400- Vehicle / Equipment Operations 64 2.133% 13,607 13,607 4,817 18,424

RECEIVING BUDGET UNITS -
011 - 0000- Administration 474 15.747% 100,434 100,434 35,552 135,986 011 - 1000- Recreation Administration 11 0.358% 2,285 2,285 809 3,094 011 - 1600- Community Service Grants 6 0.188% 1,199 1,199 424 1,623 011 - 2100- Public Safety 104 3.472% 22,143 22,143 7,838 29,981 011 - 2150- Animal Control - 0.000% - - - -
011 - 3100- Planning Admin 77 2.560% 16,330 16,330 5,780 22,110 011 - 3110- Planning Commission 4 0.144% 921 921 326 1,247 011 - 3120- Code Enforcement 3 0.114% 724 724 256 980
011 - 3200- Building Admin 86 2.871% 18,312 18,312 6,482 24,795 011 - 3300- Engineering Administration 52 1.732% 11,047 11,047 3,910.40 14,957 011 - 4110- P & R Fee Programs 7 0.216% 1,379 1,379 488.03 1,867 011 - 4120- Parks & Rec Special Events 55 1.829% 11,665 11,665 4,129 15,794 011 - 4500- Storm Drain Operations 6 0.192% 1,223 1,223 433 1,656 011 - 4600- Street Operations 50 1.653% 10,541 10,541 3,731 14,272 011 - 4740- Pathway Operations 43 1.446% 9,224 9,224 3,265 12,489 011 - 5100- Playing Fields 90 2.999% 19,130 19,130 6,772 25,902 011 - 5300- WWB Facility 79 2.612% 16,657 16,657 5,896 22,554 019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND 5 0.164% 1,043 1,043 369 1,412
041- GENERAL CIP FUND 152 5.050% 32,209 32,209 11,401 43,610 042- PATHWAYS CIP 16 0.539% 3,436 3,436 1,216 4,652
043- WESTWIND BARN CIP ADMIN 2 0.075% 480 480 170 649
045- DRAINAGE CIP 18 0.605% 3,860 3,860 1,366 5,227
046- STREET CIP 14 0.480% 3,062 3,062 1,084 4,146
048-6900- SEWER FUND CIP 16 0.520% 3,319 3,319 1,175 4,494 051-0000- SEWER FUND 82 2.727% 17,390 17,390 6,156 23,546 AO- All Other 110 3.646% 23,257 23,257 8,233 31,490
Total 3,007 100.000% $ 637,797 $ - $ 637,797 $ 193,732 $ 831,529 Allocation Basis: FY 23/24 Number of Accounting Transactions per Fund, Department, and/or Division Source of Allocation: 6.4 JE count by Dept request.xlsx & 6.4 Invoices by Program.xlsx Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
6 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 011 - 1400- Finance & Administrative Services

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - $ - $ -
EQUIP- Equipment Use - - - - -
011 - 1100- City Council - 9,993 13,903 12,781 36,677
011 - 1200- City Manager 10,103 21,737 7,700 12,251 51,792 011 - 1300- City Clerk 3,368 6,217 6,310 4,942 20,837
011 - 1400- Finance & Administrative Services 13,471 22,353 6,203 60,528 102,555 011 - 1500- City Attorney - 10,221 - 9,090 19,311
011 - 1510- Insurance - 12,025 - 325 12,349
011 - 1700- Committees 4,580 7,876 - 4,490 16,946
061 - 1470- Fringe Benefits Allocation - 3,181 - 13,635 16,816 061 - 1480- Town Center Operations 4,098 28,623 - 183,393 216,115 061 - 4300- Corp Yard Operations 1,688 5,462 22,370 63,135 92,655 061 - 4400- Vehicle / Equipment Operations 2,363 3,971 - 18,424 24,757

RECEIVING BUDGET UNITS
011 - 0000- Administration - - - 135,986 135,986
011 - 1000- Recreation Administration 723 27,355 7,767 3,094 38,940 011 - 1600- Community Service Grants - 1,255 - 1,623 2,879 011 - 2100- Public Safety - 81,176 - 29,981 111,157
011 - 2150- Animal Control - 4,850 - - 4,850
011 - 3100- Planning Admin 14,079 68,017 19,729 22,110 123,936 011 - 3110- Planning Commission 1,784 2,356 20,195 1,247 25,583 011 - 3120- Code Enforcement 964 6,376 - 980 8,321
011 - 3200- Building Admin 13,548 80,882 7,767 24,795 126,993 011 - 3300- Engineering Administration 6,750 41,922 23,302 14,957 86,932 011 - 4110- P & R Fee Programs - 1,377 - 1,867 3,244
011 - 4120- Parks & Rec Special Events 2,411 7,898 - 15,794 26,102 011 - 4500- Storm Drain Operations 5,786 15,166 - 1,656 22,608 011 - 4600- Street Operations 8,920 25,181 - 14,272 48,373 011 - 4740- Pathway Operations 13,500 24,475 - 12,489 50,464 011 - 5100- Playing Fields 2,170 7,546 - 25,902 35,617
011 - 5300- WWB Facility 1,977 10,949 - 22,554 35,479
019- ARPA - AMERICAN RESCUE PLAN ACT - - - - -
021- COPS FUND - - - 1,412 1,412
041- GENERAL CIP FUND - - - 43,610 43,610
042- PATHWAYS CIP - - - 4,652 4,652
043- WESTWIND BARN CIP ADMIN - - - 649 649
045- DRAINAGE CIP - - - 5,227 5,227
046- STREET CIP - - - 4,146 4,146
048-6900- SEWER FUND CIP - - - 4,494 4,494
051-0000- SEWER FUND 6,268 45,967 - 23,546 75,782
AO- All Other - - - 31,490 31,490
Total $ 118,551 $ 584,408 $ 135,249 $ 831,529 $ 1,669,737

ALLOCATION SUMMARY
Human Resources
Town-wide
Finance Support Payroll
Town-wide
Accounting
Support Total
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
6 - Summary

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 011 - 1500- City Attorney
Distribution Percentage 100%
Expense Type $
Personnel
$ - S $ -
Subtotal Personnel Cost - $ - $
Operating Services & Supplies
6112 - Legal - Special Projects $ 150,000 S $ 150,000
6177 - Attorney Fees - Billable 10,000 S 10,000
6201 - Legal - City Attorney 180,000 S 180,000
Subtotal Operating Cost 340,000 $ 340,000 $
Disallowed Expenses
6112 - Legal - Special Projects $ (150,000) [1] $ (150,000) 6177 - Attorney Fees - Billable (10,000) $ [1] (10,000) Subtotal Disallowed Costs (160,000) $ (160,000) $
DEPARTMENTAL EXPENDITURES 180,000 $ 180,000 $
Reallocation of Incoming Costs
First Allocation 117,276 $ $ 297,276
Unallocated Costs - $ $ -
Subtotal of First Allocation 117,276 $ 297,276 $
Second Allocation 84,877 $ $ 84,877
Unallocated Costs - $ $ -
Subtotal of Second Allocation 84,877 $ 84,877 $
TOTAL FUNCTIONAL COSTS 382,153 $ 382,153 $
[1] One-time legal expenses unallowable

DEPARTMENTAL EXPENSE DETAIL
Notes
Spread
Method
Town-wide
Support
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
7 - EXP

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 011 - 1500- City Attorney First Second
Allocation Allocation Total
Departmental Expenditures $ 180,000 $ 180,000
Incoming Costs
BLDG- Building Use $ - $ - $ -
EQUIP- Equipment Use - - -
011 - 1100- City Council 28,380 29,190 57,570
011 - 1200- City Manager 52,415 20,953 73,368
011 - 1300- City Clerk 22,202 17,380 39,582
011 - 1400- Finance & Administrative Services 14,279 5,032 19,311 011 - 1500- City Attorney 5,017 5,017
011 - 1510- Insurance 7,224 7,224
011 - 1700- Committees - -
061 - 1470- Fringe Benefits Allocation - -
061 - 1480- Town Center Operations 81 81
061 - 4300- Corp Yard Operations - -
061 - 4400- Vehicle / Equipment Operations - -
Total Incoming Costs $ 117,276 $ 84,877 $ 202,153
Total Costs to be Allocated $ 297,276 $ 84,877 $ 382,153

COSTS TO BE ALLOCATED
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
7 - Costs

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Town-wide Support 7.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - -
011 - 1100- City Council 449,077 2.229% 6,627 6,627 6,627 011 - 1200- City Manager 976,864 4.849% 14,416 14,416 14,416 011 - 1300- City Clerk 279,406 1.387% 4,123 4,123 4,123 011 - 1400- Finance & Administrative Services 1,004,544 4.987% 14,824 14,824 14,824 011 - 1500- City Attorney 340,000 1.688% 5,017 5,017 5,017 011 - 1510- Insurance 400,000 1.986% 5,903 5,903 1,986 7,889 011 - 1700- Committees 261,994 1.301% 3,866 3,866 1,301 5,167 061 - 1470- Fringe Benefits Allocation 105,800 0.525% 1,561 1,561 525 2,087 061 - 1480- Town Center Operations 952,161 4.727% 14,051 14,051 4,728 18,779 061 - 4300- Corp Yard Operations 181,682 0.902% 2,681 2,681 902 3,583 061 - 4400- Vehicle / Equipment Operations 132,086 0.656% 1,949 1,949 656 2,605

RECEIVING BUDGET UNITS
011 - 0000- Administration - 0.000% - - - -
011 - 1000- Recreation Administration 909,980 4.517% 13,429 13,429 4,518 17,947 011 - 1600- Community Service Grants 41,762 0.207% 616 616 207 824 011 - 2100- Public Safety 2,700,326 13.405% 39,850 39,850 13,408 53,257 011 - 2150- Animal Control 161,335 0.801% 2,381 2,381 801 3,182 011 - 3100- Planning Admin 2,262,601 11.232% 33,390 33,390 11,234 44,624 011 - 3110- Planning Commission 78,382 0.389% 1,157 1,157 389 1,546 011 - 3120- Code Enforcement 212,111 1.053% 3,130 3,130 1,053 4,183 011 - 3200- Building Admin 2,690,548 13.356% 39,705 39,705 13,359 53,064 011 - 3300- Engineering Administration 1,394,527 6.923% 20,579 20,579 6,924 27,503 011 - 4110- P & R Fee Programs 45,820 0.227% 676 676 228 904 011 - 4120- Parks & Rec Special Events 262,721 1.304% 3,877 3,877 1,304 5,181 011 - 4500- Storm Drain Operations 504,509 2.504% 7,445 7,445 2,505 9,950 011 - 4600- Street Operations 837,652 4.158% 12,361 12,361 4,159 16,521 011 - 4740- Pathway Operations 814,148 4.042% 12,015 12,015 4,042 16,057 011 - 5100- Playing Fields 251,003 1.246% 3,704 3,704 1,246 4,950 011 - 5300- WWB Facility 364,205 1.808% 5,375 5,375 1,808 7,183 019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN - 0.000% - - - -
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP - 0.000% - - - -
051-0000- SEWER FUND 1,529,103 7.591% 22,565 22,565 7,592 30,158 AO- All Other - 0.000% - - - -
Total $ 20,144,346 100.000% $ 297,276 $ - $ 297,276 $ 84,877 $ 382,153 Allocation Basis: FY 24/25 Budgeted Expenditures per Fund, Department, and/or Division (excl. debt, capital outlay, transfers) Source of Allocation: 1. Detail vs Budget Report FY 24-25 7.1-12.31.24_NBS 011 - 1500- City Attorney
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
7 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 011 - 1500- City Attorney

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ -
EQUIP- Equipment Use - -
011 - 1100- City Council 6,627 6,627
011 - 1200- City Manager 14,416 14,416
011 - 1300- City Clerk 4,123 4,123
011 - 1400- Finance & Administrative Services 14,824 14,824 011 - 1500- City Attorney 5,017 5,017
011 - 1510- Insurance 7,889 7,889
011 - 1700- Committees 5,167 5,167
061 - 1470- Fringe Benefits Allocation 2,087 2,087
061 - 1480- Town Center Operations 18,779 18,779
061 - 4300- Corp Yard Operations 3,583 3,583
061 - 4400- Vehicle / Equipment Operations 2,605 2,605

RECEIVING BUDGET UNITS
011 - 0000- Administration - -
011 - 1000- Recreation Administration 17,947 17,947
011 - 1600- Community Service Grants 824 824
011 - 2100- Public Safety 53,257 53,257
011 - 2150- Animal Control 3,182 3,182
011 - 3100- Planning Admin 44,624 44,624
011 - 3110- Planning Commission 1,546 1,546
011 - 3120- Code Enforcement 4,183 4,183
011 - 3200- Building Admin 53,064 53,064
011 - 3300- Engineering Administration 27,503 27,503
011 - 4110- P & R Fee Programs 904 904
011 - 4120- Parks & Rec Special Events 5,181 5,181
011 - 4500- Storm Drain Operations 9,950 9,950
011 - 4600- Street Operations 16,521 16,521
011 - 4740- Pathway Operations 16,057 16,057
011 - 5100- Playing Fields 4,950 4,950
011 - 5300- WWB Facility 7,183 7,183
019- ARPA - AMERICAN RESCUE PLAN ACT - -
021- COPS FUND - -
041- GENERAL CIP FUND - -
042- PATHWAYS CIP - -
043- WESTWIND BARN CIP ADMIN - -
045- DRAINAGE CIP - -
046- STREET CIP - -
048-6900- SEWER FUND CIP - -
051-0000- SEWER FUND 30,158 30,158
AO- All Other - -
Total $ 382,153 $ 382,153

ALLOCATION SUMMARY
Total
Town-wide
Support
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
7 - Summary

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 011 - 1510- Insurance
Distribution Percentage 100.00%
Expense Type $
Personnel
$ - S $ -
Subtotal Personnel Cost - $ - $
Operating Services & Supplies
6305 - Insurance $ 400,000 S $ 400,000
Subtotal Operating Cost 400,000 $ 400,000 $
Disallowed Expenses
$ - $ -
Subtotal Disallowed Costs - $ - $
DEPARTMENTAL EXPENDITURES 400,000 $ 400,000 $
Reallocation of Incoming Costs
First Allocation 27,979 $ $ 427,979
Unallocated Costs - $ $ -
Subtotal of First Allocation 27,979 $ 427,979 $
Second Allocation 18,141 $ $ 18,141
Unallocated Costs - $ $ -
Subtotal of Second Allocation 18,141 $ 18,141 $
TOTAL FUNCTIONAL COSTS 446,121 $ 446,121 $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Town-wide
Liability Support
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
8 - EXP

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 011 - 1510- Insurance First Second
Allocation Allocation Total
Departmental Expenditures $ 400,000 $ 400,000
Incoming Costs
BLDG- Building Use $ - $ - $ -
EQUIP- Equipment Use - - -
011 - 1100- City Council - - -
011 - 1200- City Manager 12,936 4,353 17,289
011 - 1300- City Clerk - - -
011 - 1400- Finance & Administrative Services 9,141 3,209 12,349 011 - 1500- City Attorney 5,903 1,986 7,889
011 - 1510- Insurance 8,498 8,498
011 - 1700- Committees - -
061 - 1470- Fringe Benefits Allocation - -
061 - 1480- Town Center Operations 96 96
061 - 4300- Corp Yard Operations - -
061 - 4400- Vehicle / Equipment Operations - -
Total Incoming Costs $ 27,979 $ 18,141 $ 46,121
Total Costs to be Allocated $ 427,979 $ 18,141 $ 446,121

COSTS TO BE ALLOCATED
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
8 - Costs

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Town-wide Liability Support 8.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - -
011 - 1100- City Council 449,077 2.229% 9,541 9,541 9,541 011 - 1200- City Manager 976,864 4.849% 20,754 20,754 20,754 011 - 1300- City Clerk 279,406 1.387% 5,936 5,936 5,936 011 - 1400- Finance & Administrative Services 1,004,544 4.987% 21,342 21,342 21,342 011 - 1500- City Attorney 340,000 1.688% 7,224 7,224 7,224 011 - 1510- Insurance 400,000 1.986% 8,498 8,498 8,498
011 - 1700- Committees 261,994 1.301% 5,566 5,566 285 5,851 061 - 1470- Fringe Benefits Allocation 105,800 0.525% 2,248 2,248 115 2,363 061 - 1480- Town Center Operations 952,161 4.727% 20,229 20,229 1,035 21,264 061 - 4300- Corp Yard Operations 181,682 0.902% 3,860 3,860 197 4,057 061 - 4400- Vehicle / Equipment Operations 132,086 0.656% 2,806 2,806 144 2,950

RECEIVING BUDGET UNITS
011 - 0000- Administration - 0.000% - - - -
011 - 1000- Recreation Administration 909,980 4.517% 19,333 19,333 989 20,322 011 - 1600- Community Service Grants 41,762 0.207% 887 887 45 933 011 - 2100- Public Safety 2,700,326 13.405% 57,370 57,370 2,934 60,305 011 - 2150- Animal Control 161,335 0.801% 3,428 3,428 175 3,603 011 - 3100- Planning Admin 2,262,601 11.232% 48,070 48,070 2,459 50,529 011 - 3110- Planning Commission 78,382 0.389% 1,665 1,665 85 1,750 011 - 3120- Code Enforcement 212,111 1.053% 4,506 4,506 230 4,737 011 - 3200- Building Admin 2,690,548 13.356% 57,162 57,162 2,924 60,086 011 - 3300- Engineering Administration 1,394,527 6.923% 29,628 29,628 1,515 31,143 011 - 4110- P & R Fee Programs 45,820 0.227% 973 973 50 1,023 011 - 4120- Parks & Rec Special Events 262,721 1.304% 5,582 5,582 285 5,867 011 - 4500- Storm Drain Operations 504,509 2.504% 10,719 10,719 548 11,267 011 - 4600- Street Operations 837,652 4.158% 17,796 17,796 910 18,707 011 - 4740- Pathway Operations 814,148 4.042% 17,297 17,297 885 18,182 011 - 5100- Playing Fields 251,003 1.246% 5,333 5,333 273 5,605 011 - 5300- WWB Facility 364,205 1.808% 7,738 7,738 396 8,134 019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN - 0.000% - - - -
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP - 0.000% - - - -
051-0000- SEWER FUND 1,529,103 7.591% 32,487 32,487 1,662 34,148 AO- All Other - 0.000% - - - -
Total $ 20,144,346 100.000% $ 427,979 $ - $ 427,979 $ 18,141 $ 446,121 Allocation Basis: FY 24/25 Budgeted Expenditures per Fund, Department, and/or Division (excl. debt, capital outlay, transfers) Source of Allocation: 1. Detail vs Budget Report FY 24-25 7.1-12.31.24_NBS 011 - 1510- Insurance
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
8 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 011 - 1510- Insurance

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ -
EQUIP- Equipment Use - -
011 - 1100- City Council 9,541 9,541
011 - 1200- City Manager 20,754 20,754
011 - 1300- City Clerk 5,936 5,936
011 - 1400- Finance & Administrative Services 21,342 21,342 011 - 1500- City Attorney 7,224 7,224
011 - 1510- Insurance 8,498 8,498
011 - 1700- Committees 5,851 5,851
061 - 1470- Fringe Benefits Allocation 2,363 2,363
061 - 1480- Town Center Operations 21,264 21,264
061 - 4300- Corp Yard Operations 4,057 4,057
061 - 4400- Vehicle / Equipment Operations 2,950 2,950

RECEIVING BUDGET UNITS
011 - 0000- Administration - -
011 - 1000- Recreation Administration 20,322 20,322
011 - 1600- Community Service Grants 933 933
011 - 2100- Public Safety 60,305 60,305
011 - 2150- Animal Control 3,603 3,603
011 - 3100- Planning Admin 50,529 50,529
011 - 3110- Planning Commission 1,750 1,750
011 - 3120- Code Enforcement 4,737 4,737
011 - 3200- Building Admin 60,086 60,086
011 - 3300- Engineering Administration 31,143 31,143
011 - 4110- P & R Fee Programs 1,023 1,023
011 - 4120- Parks & Rec Special Events 5,867 5,867
011 - 4500- Storm Drain Operations 11,267 11,267
011 - 4600- Street Operations 18,707 18,707
011 - 4740- Pathway Operations 18,182 18,182
011 - 5100- Playing Fields 5,605 5,605
011 - 5300- WWB Facility 8,134 8,134
019- ARPA - AMERICAN RESCUE PLAN ACT - -
021- COPS FUND - -
041- GENERAL CIP FUND - -
042- PATHWAYS CIP - -
043- WESTWIND BARN CIP ADMIN - -
045- DRAINAGE CIP - -
046- STREET CIP - -
048-6900- SEWER FUND CIP - -
051-0000- SEWER FUND 34,148 34,148
AO- All Other - -
Total $ 446,121 $ 446,121

ALLOCATION SUMMARY
Total
Town-wide
Liability Support
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
8 - Summary

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 011 - 1700- Committees
Distribution Percentage 100%
Expense Type $
Personnel
6001 - Regular Salaries $ 167,259 S $ 167,259
6005 - Other Compensation 3,563 S 3,563
6009 - Health Insurance Opt Out 4,188 S 4,188
6012 - 401A ER 7,013 S 7,013
6015 - Retirement-City Share 26,665 S 26,665
6023 - Medicare Matching 2,425 S 2,425
6025 - Life Insurance 640 S 640
6026 - Long Term Disability 876 S 876
6031 - Health Insurance Premium Paid 14,436 S 14,436
6033 - Dental Insurance Premium 3,149 S 3,149
6034 - Vision Care Plan 279 S 279
Subtotal Personnel Cost 230,494 $ 230,494 $
Operating Services & Supplies
6207 - Advertising/Publishing 1,000 S $ 1,000
6209 - Other Program & Proj Consult 20,000 S 20,000
6301 - Office Supplies 1,000 S 1,000
6308 - Travel & Meetings 1,000 S 1,000
6361 - Special Events & Awards 2,000 S 2,000
6398 - Other General Expense 6,000 S 6,000
6399 - Other Supplies/Materials 500 S 500
Subtotal Operating Cost 31,500 $ 31,500 $
Disallowed Expenses
6209 - Other Program & Proj Consult $ (20,000) [1] $ (20,000) 6361 - Special Events & Awards (2,000) [1] (2,000)
Subtotal Disallowed Costs (22,000) $ (22,000) $
DEPARTMENTAL EXPENDITURES 239,994 $ 239,994 $
Reallocation of Incoming Costs
First Allocation 121,864 $ $ 361,858
Unallocated Costs - $ $ -
Subtotal of First Allocation 121,864 $ 361,858 $
Second Allocation 76,254 $ $ 76,254
Unallocated Costs - $ $ -
Subtotal of Second Allocation 76,254 $ 76,254 $
TOTAL FUNCTIONAL COSTS 438,112 $ 438,112 $
[1] Community program expenses excluded.

DEPARTMENTAL EXPENSE DETAIL
Notes
Spread
Method
Town-wide
Committee
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
9 - EXP

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 011 - 1700- Committees First Second
Allocation Allocation Total
Departmental Expenditures $ 239,994 $ 239,994
Incoming Costs
BLDG- Building Use $ - $ - $ -
EQUIP- Equipment Use - - -
011 - 1100- City Council 28,380 29,190 57,570
011 - 1200- City Manager 49,892 20,104 69,996
011 - 1300- City Clerk 21,814 17,139 38,953
011 - 1400- Finance & Administrative Services 12,345 4,601 16,946 011 - 1500- City Attorney 3,866 1,301 5,167
011 - 1510- Insurance 5,566 285 5,851
011 - 1700- Committees - -
061 - 1470- Fringe Benefits Allocation 867 867
061 - 1480- Town Center Operations 2,767 2,767
061 - 4300- Corp Yard Operations - -
061 - 4400- Vehicle / Equipment Operations - -
Total Incoming Costs $ 121,864 $ 76,254 $ 198,118
Total Costs to be Allocated $ 361,858 $ 76,254 $ 438,112

COSTS TO BE ALLOCATED
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
9 - Costs

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Town-wide Committee Support 9.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - -
011 - 1100- City Council 5 29.412% 106,429 106,429 106,429 011 - 1200- City Manager 2 11.765% 42,572 42,572 42,572 011 - 1300- City Clerk - 0.000% - - -
011 - 1400- Finance & Administrative Services 1 5.882% 21,286 21,286 21,286 011 - 1500- City Attorney - 0.000% - - -
011 - 1510- Insurance - 0.000% - - -
011 - 1700- Committees - 0.000% - - -
061 - 1470- Fringe Benefits Allocation - 0.000% - - - - 061 - 1480- Town Center Operations - 0.000% - - - -
061 - 4300- Corp Yard Operations - 0.000% - - - -
061 - 4400- Vehicle / Equipment Operations - 0.000% - - - -

RECEIVING BUDGET UNITS
011 - 0000- Administration - 0.000% - - - -
011 - 1000- Recreation Administration 2 11.765% 42,572 42,572 16,945 59,517 011 - 1600- Community Service Grants - 0.000% - - - -
011 - 2100- Public Safety - 0.000% - - - -
011 - 2150- Animal Control - 0.000% - - - -
011 - 3100- Planning Admin 5 29.412% 106,429 106,429 42,363 148,792 011 - 3110- Planning Commission - 0.000% - - - -
011 - 3120- Code Enforcement - 0.000% - - - -
011 - 3200- Building Admin - 0.000% - - - -
011 - 3300- Engineering Administration - 0.000% - - - - 011 - 4110- P & R Fee Programs - 0.000% - - - -
011 - 4120- Parks & Rec Special Events - 0.000% - - - - 011 - 4500- Storm Drain Operations - 0.000% - - - -
011 - 4600- Street Operations - 0.000% - - - -
011 - 4740- Pathway Operations 2 11.765% 42,572 42,572 16,945 59,517 011 - 5100- Playing Fields - 0.000% - - - -
011 - 5300- WWB Facility - 0.000% - - - -
019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN - 0.000% - - - -
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP - 0.000% - - - -
051-0000- SEWER FUND - 0.000% - - - -
AO- All Other - 0.000% - - - -
Total 17 100.000% $ 361,858 $ - $ 361,858 $ 76,254 $ 438,112 Allocation Basis: Number of Committees Supported per Department Source of Allocation: Committees 3.20.25.xlsx
011 - 1700- Committees
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
9 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 011 - 1700- Committees

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ -
EQUIP- Equipment Use - -
011 - 1100- City Council 106,429 106,429
011 - 1200- City Manager 42,572 42,572
011 - 1300- City Clerk - -
011 - 1400- Finance & Administrative Services 21,286 21,286 011 - 1500- City Attorney - -
011 - 1510- Insurance - -
011 - 1700- Committees - -
061 - 1470- Fringe Benefits Allocation - -
061 - 1480- Town Center Operations - -
061 - 4300- Corp Yard Operations - -
061 - 4400- Vehicle / Equipment Operations - -

RECEIVING BUDGET UNITS
011 - 0000- Administration - -
011 - 1000- Recreation Administration 59,517 59,517
011 - 1600- Community Service Grants - -
011 - 2100- Public Safety - -
011 - 2150- Animal Control - -
011 - 3100- Planning Admin 148,792 148,792
011 - 3110- Planning Commission - -
011 - 3120- Code Enforcement - -
011 - 3200- Building Admin - -
011 - 3300- Engineering Administration - -
011 - 4110- P & R Fee Programs - -
011 - 4120- Parks & Rec Special Events - -
011 - 4500- Storm Drain Operations - -
011 - 4600- Street Operations - -
011 - 4740- Pathway Operations 59,517 59,517
011 - 5100- Playing Fields - -
011 - 5300- WWB Facility - -
019- ARPA - AMERICAN RESCUE PLAN ACT - -
021- COPS FUND - -
041- GENERAL CIP FUND - -
042- PATHWAYS CIP - -
043- WESTWIND BARN CIP ADMIN - -
045- DRAINAGE CIP - -
046- STREET CIP - -
048-6900- SEWER FUND CIP - -
051-0000- SEWER FUND - -
AO- All Other - -
Total $ 438,112 $ 438,112

ALLOCATION SUMMARY
Total
Town-wide
Committee
Support
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
9 - Summary

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 061 - 1470- Fringe Benefits Allocation
Distribution Percentage 100.00%
Expense Type $
Personnel
6021 - State Unemployment Tax $ 1,500 S $ 1,500
6029 - Workers Comp Insurance Prem. 100,000 S 100,000
6031 - Health Insurance Premium Paid 500 S 500
6032 - Health Insurance - Retirees - S -
6037 - Employee Assistance Program 3,800 S 3,800
6098 - Benefits Allocation - S -
Subtotal Personnel Cost 105,800 $ 105,800 $
Operating Services & Supplies
$ S - $ -
Subtotal Operating Cost - $ - $
Disallowed Expenses
4900 - General Services Allocation $ (105,800) [1] $ (105,800) Subtotal Disallowed Costs (105,800) $ (105,800) $
DEPARTMENTAL EXPENDITURES - $ - $
Reallocation of Incoming Costs
First Allocation 19,655 $ $ 19,655
Unallocated Costs - $ $ -
Subtotal of First Allocation 19,655 $ 19,655 $
Second Allocation 6,208 $ $ 6,208
Unallocated Costs - $ $ -
Subtotal of Second Allocation 6,208 $ 6,208 $
TOTAL FUNCTIONAL COSTS 25,863 $ 25,863 $
Notes
[1] Cost Allocation Plan allocates citywide overhead ,but operating expenses are allocated to each budget unit separately. Adjustment equals total costs directly allocated through budgeting/accounting procedures.

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Town-wide
Benefits [1]
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
10 - EXP

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 061 - 1470- Fringe Benefits Allocation First Second
Allocation Allocation Total
Departmental Expenditures $ - $ -
Incoming Costs
BLDG- Building Use $ - $ - $ -
EQUIP- Equipment Use - - -
011 - 1100- City Council - - -
011 - 1200- City Manager 3,422 1,151 4,573
011 - 1300- City Clerk - - -
011 - 1400- Finance & Administrative Services 12,425 4,391 16,816 011 - 1500- City Attorney 1,561 525 2,087
011 - 1510- Insurance 2,248 115 2,363
011 - 1700- Committees - - -
061 - 1470- Fringe Benefits Allocation - -
061 - 1480- Town Center Operations 25 25
061 - 4300- Corp Yard Operations - -
061 - 4400- Vehicle / Equipment Operations - -
Total Incoming Costs $ 19,655 $ 6,208 $ 25,863
Total Costs to be Allocated $ 19,655 $ 6,208 $ 25,863

COSTS TO BE ALLOCATED
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
10 - Costs

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Town-wide Benefits [1] 10.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - -
011 - 1100- City Council 18,826 0.486% 95.56 95.56 95.56 011 - 1200- City Manager 378,901 9.785% 1,923 1,923 1,923 011 - 1300- City Clerk 135,699 3.504% 688.79 688.79 688.79 011 - 1400- Finance & Administrative Services 587,047 15.160% 2,980 2,980 2,980 011 - 1500- City Attorney - 0.000% - - -
011 - 1510- Insurance - 0.000% - - -
011 - 1700- Committees 170,823 4.411% 867 867 867
061 - 1470- Fringe Benefits Allocation - 0.000% - - -
061 - 1480- Town Center Operations 95,116 2.456% 482.79 482.79 228.77 712 061 - 4300- Corp Yard Operations 36,073 0.932% 183 183 87 270 061 - 4400- Vehicle / Equipment Operations 38,893 1.004% 197 197 93.55 291

RECEIVING BUDGET UNITS
011 - 0000- Administration - 0.000% - - - -
011 - 1000- Recreation Administration 99,452 2.568% 504.80 504.80 239.20 744 011 - 1600- Community Service Grants - 0.000% - - - -
011 - 2100- Public Safety - 0.000% - - - -
011 - 2150- Animal Control - 0.000% - - - -
011 - 3100- Planning Admin 448,767 11.589% 2,277.88 2,277.88 1,079.37 3,357.26 011 - 3110- Planning Commission 38,525 0.995% 195.55 195.55 92.66 288.21 011 - 3120- Code Enforcement 31,407 0.811% 159.42 159.42 75.54 234.96 011 - 3200- Building Admin 416,920 10.767% 2,116.23 2,116.23 1,002.77 3,119.00 011 - 3300- Engineering Administration 242,597 6.265% 1,231.39 1,231.39 583.49 1,814.88 011 - 4110- P & R Fee Programs - 0.000% - - - -
011 - 4120- Parks & Rec Special Events 79,211 2.046% 402.06 402.06 190.52 592.58 011 - 4500- Storm Drain Operations 185,107 4.780% 940 940 445.22 1,385 011 - 4600- Street Operations 221,664 5.724% 1,125.14 1,125.14 533.15 1,658.28 011 - 4740- Pathway Operations 322,996 8.341% 1,639 1,639 777 2,416 011 - 5100- Playing Fields 46,878 1.211% 238 238 112.75 351 011 - 5300- WWB Facility 54,784 1.415% 278 278 132 410
019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN - 0.000% - - - -
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP - 0.000% - - - -
051-0000- SEWER FUND 222,643 5.750% 1,130.10 1,130.10 535.50 1,665.60 AO- All Other - 0.000% - - - -
Total $ 3,872,327 100.000% $ 19,655 $ - $ 19,655 $ 6,208 $ 25,863 Allocation Basis: FY 24/25 Salary Cost Distribution per Fund, Department, and/or Division Source of Allocation: 1. Detail vs Budget Report FY 24-25 7.1-12.31.24_NBS 061 - 1470- Fringe Benefits Allocation
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
10 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 061 - 1470- Fringe Benefits Allocation

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ -
EQUIP- Equipment Use - -
011 - 1100- City Council 96 96
011 - 1200- City Manager 1,923 1,923
011 - 1300- City Clerk 689 689
011 - 1400- Finance & Administrative Services 2,980 2,980 011 - 1500- City Attorney - -
011 - 1510- Insurance - -
011 - 1700- Committees 867 867
061 - 1470- Fringe Benefits Allocation - -
061 - 1480- Town Center Operations 712 712
061 - 4300- Corp Yard Operations 270 270
061 - 4400- Vehicle / Equipment Operations 291 291

RECEIVING BUDGET UNITS
011 - 0000- Administration - -
011 - 1000- Recreation Administration 744 744
011 - 1600- Community Service Grants - -
011 - 2100- Public Safety - -
011 - 2150- Animal Control - -
011 - 3100- Planning Admin 3,357 3,357
011 - 3110- Planning Commission 288 288
011 - 3120- Code Enforcement 235 235
011 - 3200- Building Admin 3,119 3,119
011 - 3300- Engineering Administration 1,815 1,815
011 - 4110- P & R Fee Programs - -
011 - 4120- Parks & Rec Special Events 593 593
011 - 4500- Storm Drain Operations 1,385 1,385
011 - 4600- Street Operations 1,658 1,658
011 - 4740- Pathway Operations 2,416 2,416
011 - 5100- Playing Fields 351 351
011 - 5300- WWB Facility 410 410
019- ARPA - AMERICAN RESCUE PLAN ACT - -
021- COPS FUND - -
041- GENERAL CIP FUND - -
042- PATHWAYS CIP - -
043- WESTWIND BARN CIP ADMIN - -
045- DRAINAGE CIP - -
046- STREET CIP - -
048-6900- SEWER FUND CIP - -
051-0000- SEWER FUND 1,666 1,666
AO- All Other - -
Total $ 25,863 $ 25,863

ALLOCATION SUMMARY
Total
Town-wide
Benefits [1]
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
10 - Summary

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 061 - 1480- Town Center Operations
Expense Type $
Personnel
6001 - Regular Salaries $ 72,898 D $ - 72,898 $ - $
6003 - Hourly Salaries 1,400 D - 1,400 -
6004 - Overtime Salaries 5,000 D - 5,000 -
6005 - Other Compensation 15,817 D - 15,817 -
6009 - Health Insurance Opt Out 996 D - 996 -
6012 - 401A ER 3,062 D - 3,062 -
6015 - Retirement-City Share 12,024 D - 12,024 -
6023 - Medicare Matching 1,057 D - 1,057 -
6025 - Life Insurance 306 D - 306 -
6026 - Long Term Disability 498 D - 498 -
6031 - Health Insurance Premium Paid 10,302 D - 10,302 - 6033 - Dental Insurance Premium 1,593 D - 1,593 -
6034 - Vision Care Plan 169 D - 169 -
Subtotal Personnel Cost 125,123 $ 125,123 $ - $ - $
Operating Services & Supplies
6111 - Contract Personnel $ 150,000 D $ - - $ 150,000 $ 6118 - Facility Maint & Security 14,000 D - 14,000 -
6122 - Lawncare/Landscaping 34,000 D - 34,000 -
6123 - Housekeeping 40,000 D - 40,000 -
6124 - Tree Maintenance 7,000 D - 7,000 -
6130 - Pest Control 8,500 D - 8,500 -
6199 - Other Contract Services 20,000 D 20,000 - -
6208 - Programming & Computer 145,000 D - - 145,000
6209 - Other Program & Proj Consult 9,000 D - 9,000 -
6210 - Website Program/Maintenance 58,000 D - 58,000 -
6301 - Office Supplies 15,000 D - 15,000 -
6303 - Postage 12,000 D - 12,000 -
6304 - Printing & Copying 1,000 D - 1,000 -
6310 - On-Line Service 5,000 D - 5,000 -
6311 - Training & Safety 5,000 D - 5,000 -
6315 - Permits for Operation 700 D - 700 -
6323 - Disposal Services 2,000 D - 2,000 -
6332 - Town Recruitment 10,000 D - 10,000 -
6361 - Special Events & Awards 17,000 D - 17,000 -
6362 - Telephone 38,000 D - 38,000 -
6363 - Electric 19,000 D - 19,000 -
6364 - Water 9,000 D - 9,000 -
6398 - Other General Expense 28,000 D - 28,000 -
6399 - Other Supplies/Materials 200 D - 200 -
6402 - Office Mach & Furniture Rental 25,000 D - 25,000 - 6503 - Non-Capital Computer Equipment 24,000 D - - 24,000 6613 - Computer Equipment 130,638 D - 130,638 -
Subtotal Operating Cost 827,038 $ 488,038 $ 20,000 $ 319,000 $ Disallowed Expenses

DEPARTMENTAL EXPENSE DETAIL
Town-wide IT
Support [1]
Spread
Method
Town Center
Operations [1]
Town-wide
Operations [1]
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
11 - EXP

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 061 - 1480- Town Center Operations
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Town-wide IT
Support [1]
Spread
Method
Town Center
Operations [1]
Town-wide
Operations [1]
4901 - Town Center Allocation $ (952,161) [1] $ (20,000) (613,161) $ (319,000) $ Subtotal Disallowed Costs (952,161) $ (613,161) $ (20,000) $ (319,000) $ DEPARTMENTAL EXPENDITURES - $ - $ - $ - $
Reallocation of Incoming Costs
First Allocation 229,416 $ $ 4,819 147,737 $ 76,861 $
Unallocated Costs - $ $ - - $ - $
Subtotal of First Allocation 229,416 $ 147,737 $ 4,819 $ 76,861 $ Second Allocation 78,645 $ $ 1,652 50,645 $ 26,348 $
Unallocated Costs - $ $ - - $ - $
Subtotal of Second Allocation $ 78,645 $ 50,645 $ 1,652 $ 26,348 TOTAL FUNCTIONAL COSTS 308,061 $ 198,381 $ 6,471 $ $ 103,209 Notes
[1] Cost Allocation Plan allocates citywide overhead ,but operating expenses are allocated to each budget unit separately. Adjustment equals total costs directly allocated through budgeting/accounting procedures.

Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
11 - EXP

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 061 - 1480- Town Center Operations First Second
Allocation Allocation Total
Departmental Expenditures $ - $ -
Incoming Costs
BLDG- Building Use $ - $ - $ -
EQUIP- Equipment Use - - -
011 - 1100- City Council 1,351 1,390 2,741
011 - 1200- City Manager 32,765 11,182 43,948
011 - 1300- City Clerk 1,039 816 1,855
011 - 1400- Finance & Administrative Services 159,497 56,618 216,115 011 - 1500- City Attorney 14,051 4,728 18,779
011 - 1510- Insurance 20,229 1,035 21,264
011 - 1700- Committees - - -
061 - 1470- Fringe Benefits Allocation 483 229 712
061 - 1480- Town Center Operations 2,647 2,647
061 - 4300- Corp Yard Operations - -
061 - 4400- Vehicle / Equipment Operations - -
Total Incoming Costs $ 229,416 $ 78,645 $ 308,061
Total Costs to be Allocated $ 229,416 $ 78,645 $ 308,061

COSTS TO BE ALLOCATED
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
11 - Costs

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Town Center Operations [1] 11.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - -
011 - 1100- City Council - 0.000% - - -
011 - 1200- City Manager 3.00 19.305% 28,521 28,521 28,521 011 - 1300- City Clerk 1.00 6.435% 9,507 9,507 9,507
011 - 1400- Finance & Administrative Services 4.00 25.740% 38,027 38,027 38,027 011 - 1500- City Attorney - 0.000% - - -
011 - 1510- Insurance - 0.000% - - -
011 - 1700- Committees - 0.000% - - -
061 - 1470- Fringe Benefits Allocation - 0.000% - - -
061 - 1480- Town Center Operations - 0.000% - - -
061 - 4300- Corp Yard Operations - 0.000% - - - -
061 - 4400- Vehicle / Equipment Operations - 0.000% - - - -

RECEIVING BUDGET UNITS
011 - 0000- Administration - 0.000% - - - -
011 - 1000- Recreation Administration - 0.000% - - - -
011 - 1600- Community Service Grants - 0.000% - - - -
011 - 2100- Public Safety - 0.000% - - - -
011 - 2150- Animal Control - 0.000% - - - -
011 - 3100- Planning Admin 2.92 18.790% 27,760 27,760 19,613 47,373 011 - 3110- Planning Commission - 0.000% - - - -
011 - 3120- Code Enforcement - 0.000% - - - -
011 - 3200- Building Admin 2.81 18.082% 26,714 26,714 18,874 45,589 011 - 3300- Engineering Administration 1.40 9.009% 13,310 13,310 9,404 22,713 011 - 4110- P & R Fee Programs - 0.000% - - - -
011 - 4120- Parks & Rec Special Events - 0.000% - - - - 011 - 4500- Storm Drain Operations - 0.000% - - - -
011 - 4600- Street Operations - 0.000% - - - -
011 - 4740- Pathway Operations - 0.000% - - - -
011 - 5100- Playing Fields - 0.000% - - - -
011 - 5300- WWB Facility 0.41 2.638% 3,898 3,898 2,754 6,652 019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN - 0.000% - - - -
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP - 0.000% - - - -
051-0000- SEWER FUND - 0.000% - - - -
AO- All Other - 0.000% - - - -
Total 15.54 100.000% $ 147,737 $ - $ 147,737 $ 50,645 $ 198,381 Allocation Basis: FY 24/25 Budgeted FTE Occupying Town Hall Source of Allocation: Allocations 3.2025 NBS
061 - 1480- Town Center Operations
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
11 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 061 - 1480- Town Center Operations
Town-wide Operations [1] 11.2

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - -
011 - 1100- City Council 449,077 2.229% 107 107 107
011 - 1200- City Manager 976,864 4.849% 234 234 234
011 - 1300- City Clerk 279,406 1.387% 67 67 67
011 - 1400- Finance & Administrative Services 1,004,544 4.987% 240 240 240 011 - 1500- City Attorney 340,000 1.688% 81 81 81
011 - 1510- Insurance 400,000 1.986% 96 96 96
011 - 1700- Committees 261,994 1.301% 63 63 63
061 - 1470- Fringe Benefits Allocation 105,800 0.525% 25 25 25 061 - 1480- Town Center Operations 952,161 4.727% 228 228 228 061 - 4300- Corp Yard Operations 181,682 0.902% 43 43 20 63 061 - 4400- Vehicle / Equipment Operations 132,086 0.656% 32 32 14 46

RECEIVING BUDGET UNITS -
011 - 0000- Administration - 0.000% - - - -
011 - 1000- Recreation Administration 909,980 4.517% 218 218 98 315 011 - 1600- Community Service Grants 41,762 0.207% 10 10 4 14 011 - 2100- Public Safety 2,700,326 13.405% 646 646 290 936 011 - 2150- Animal Control 161,335 0.801% 39 39 17 56
011 - 3100- Planning Admin 2,262,601 11.232% 541 541 243 784 011 - 3110- Planning Commission 78,382 0.389% 19 19 8 27 011 - 3120- Code Enforcement 212,111 1.053% 51 51 23 74 011 - 3200- Building Admin 2,690,548 13.356% 644 644 289 933 011 - 3300- Engineering Administration 1,394,527 6.923% 334 334 150 483 011 - 4110- P & R Fee Programs 45,820 0.227% 11 11 5 16 011 - 4120- Parks & Rec Special Events 262,721 1.304% 63 63 28 91 011 - 4500- Storm Drain Operations 504,509 2.504% 121 121 54 175 011 - 4600- Street Operations 837,652 4.158% 200 200 90 290 011 - 4740- Pathway Operations 814,148 4.042% 195 195 87 282 011 - 5100- Playing Fields 251,003 1.246% 60 60 27 87
011 - 5300- WWB Facility 364,205 1.808% 87 87 39 126
019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN - 0.000% - - - -
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP - 0.000% - - - -
051-0000- SEWER FUND 1,529,103 7.591% 366 366 164 530
AO- All Other - 0.000% - - - -
Total $ 20,144,346 100.000% $ 4,819 $ - $ 4,819 $ 1,652 $ 6,471 Allocation Basis: FY 24/25 Budgeted Expenditures per Fund, Department, and/or Division (excl. debt, capital outlay, transfers) Source of Allocation: 1. Detail vs Budget Report FY 24-25 7.1-12.31.24_NBS Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
11 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 061 - 1480- Town Center Operations
Town-wide IT Support [1] 11.3

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - -
011 - 1100- City Council - 0.000% - - -
011 - 1200- City Manager 3.00 11.111% 8,540 8,540 8,540 011 - 1300- City Clerk 1.00 3.704% 2,847 2,847 2,847
011 - 1400- Finance & Administrative Services 4.00 14.815% 11,387 11,387 11,387 011 - 1500- City Attorney - 0.000% - - -
011 - 1510- Insurance - 0.000% - - -
011 - 1700- Committees 0.95 3.519% 2,704 2,704 2,704
061 - 1470- Fringe Benefits Allocation - 0.000% - - -
061 - 1480- Town Center Operations 0.85 3.148% 2,420 2,420 2,420 061 - 4300- Corp Yard Operations 0.35 1.296% 996 996 536 1,532 061 - 4400- Vehicle / Equipment Operations 0.49 1.815% 1,395 1,395 751 2,145

RECEIVING BUDGET UNITS
011 - 0000- Administration - 0.000% - - - -
011 - 1000- Recreation Administration 0.15 0.556% 427 427 230 657 011 - 1600- Community Service Grants - 0.000% - - - -
011 - 2100- Public Safety - 0.000% - - - -
011 - 2150- Animal Control - 0.000% - - - -
011 - 3100- Planning Admin 2.92 10.815% 8,312 8,312 4,473 12,785 011 - 3110- Planning Commission 0.37 1.370% 1,053 1,053 567 1,620 011 - 3120- Code Enforcement 0.20 0.741% 569 569 306 876 011 - 3200- Building Admin 2.81 10.407% 7,999 7,999 4,305 12,304 011 - 3300- Engineering Administration 1.40 5.185% 3,985 3,985 2,145 6,130 011 - 4110- P & R Fee Programs - 0.000% - - - -
011 - 4120- Parks & Rec Special Events 0.50 1.852% 1,423 1,423 766 2,189 011 - 4500- Storm Drain Operations 1.20 4.444% 3,416 3,416 1,838 5,254 011 - 4600- Street Operations 1.85 6.852% 5,266 5,266 2,834 8,100 011 - 4740- Pathway Operations 2.80 10.370% 7,971 7,971 4,289 12,260 011 - 5100- Playing Fields 0.45 1.667% 1,281 1,281 689 1,970 011 - 5300- WWB Facility 0.41 1.519% 1,167 1,167 628 1,795 019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN - 0.000% - - - -
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP - 0.000% - - - -
051-0000- SEWER FUND 1.30 4.815% 3,701 3,701 1,991 5,692 AO- All Other - 0.000% - - - -
Total 27.00 100.000% $ 76,861 $ - $ 76,861 $ 26,348 $ 103,209 Allocation Basis: FY 24/25 Budgeted FTE per Fund, Department, and/or Division Source of Allocation: Allocations 3.2025 NBS
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
11 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 061 - 1480- Town Center Operations

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - $ -
EQUIP- Equipment Use - - - -
011 - 1100- City Council - 107 - 107
011 - 1200- City Manager 28,521 234 8,540 37,294
011 - 1300- City Clerk 9,507 67 2,847 12,420
011 - 1400- Finance & Administrative Services 38,027 240 11,387 49,655 011 - 1500- City Attorney - 81 - 81
011 - 1510- Insurance - 96 - 96
011 - 1700- Committees - 63 2,704 2,767
061 - 1470- Fringe Benefits Allocation - 25 - 25
061 - 1480- Town Center Operations - 228 2,420 2,647
061 - 4300- Corp Yard Operations - 63 1,532 1,595
061 - 4400- Vehicle / Equipment Operations - 46 2,145 2,191

RECEIVING BUDGET UNITS
011 - 0000- Administration - - - -
011 - 1000- Recreation Administration - 315 657 972
011 - 1600- Community Service Grants - 14 - 14
011 - 2100- Public Safety - 936 - 936
011 - 2150- Animal Control - 56 - 56
011 - 3100- Planning Admin 47,373 784 12,785 60,943
011 - 3110- Planning Commission - 27 1,620 1,647
011 - 3120- Code Enforcement - 74 876 949
011 - 3200- Building Admin 45,589 933 12,304 58,825
011 - 3300- Engineering Administration 22,713 483 6,130 29,327 011 - 4110- P & R Fee Programs - 16 - 16
011 - 4120- Parks & Rec Special Events - 91 2,189 2,280 011 - 4500- Storm Drain Operations - 175 5,254 5,429
011 - 4600- Street Operations - 290 8,100 8,391
011 - 4740- Pathway Operations - 282 12,260 12,542
011 - 5100- Playing Fields - 87 1,970 2,057
011 - 5300- WWB Facility 6,652 126 1,795 8,573
019- ARPA - AMERICAN RESCUE PLAN ACT - - - -
021- COPS FUND - - - -
041- GENERAL CIP FUND - - - -
042- PATHWAYS CIP - - - -
043- WESTWIND BARN CIP ADMIN - - - -
045- DRAINAGE CIP - - - -
046- STREET CIP - - - -
048-6900- SEWER FUND CIP - - - -
051-0000- SEWER FUND - 530 5,692 6,222
AO- All Other - - - -
Total $ 198,381 $ 6,471 $ 103,209 $ 308,061
Town-wide
Operations [1]
Town-wide IT
Support [1]

ALLOCATION SUMMARY
Total
Town Center
Operations [1]
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
11 - Summary

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 061 - 4300- Corp Yard Operations
Distribution Percentage 100.00%
Expense Type $
Personnel
6001 - Regular Salaries $ 31,152 S $ 31,152
6003 - Hourly Salaries 1,400 S 1,400
6004 - Overtime Salaries 3,150 S 3,150
6005 - Other Compensation 372 S 372
6009 - Health Insurance Opt Out 996 S 996
6012 - 401A ER 1,308 S 1,308
6015 - Retirement-City Share 5,472 S 5,472
6023 - Medicare Matching 452 S 452
6025 - Life Insurance 131 S 131
6026 - Long Term Disability 191 S 191
6031 - Health Insurance Premium Paid 4,621 S 4,621
6033 - Dental Insurance Premium 1,085 S 1,085
6034 - Vision Care Plan 104 S 104
Subtotal Personnel Cost 50,432 $ 50,432 $
Operating Services & Supplies
6117 - Equipment Maint & Repair $ 8,000 S $ 8,000
6118 - Facility Maint & Security 4,000 S 4,000
6122 - Lawncare/Landscaping 6,000 S 6,000
6123 - Housekeeping 7,500 S 7,500
6208 - Programming & Computer 1,000 S 1,000
6301 - Office Supplies 500 S 500
6302 - City Membership 3,000 S 3,000
6308 - Travel & Meetings 3,000 S 3,000
6309 - Instruction & Training 4,000 S 4,000
6311 - Training & Safety 2,000 S 2,000
6315 - Permits for Operation 1,500 S 1,500
6317 - Minor Tools & Field Work 3,000 S 3,000
6324 - Uniforms 13,000 S 13,000
6325 - Safety Gear 7,500 S 7,500
6341 - Signs 5,000 S 5,000
6342 - Gas and Oil 9,000 S 9,000
6351 - Auto & Equipment Parts 5,000 S 5,000
6362 - Telephone 6,000 S 6,000
6363 - Electric 6,000 S 6,000
6364 - Water 2,000 S 2,000
6398 - Other General Expense 17,750 S 17,750
6399 - Other Supplies/Materials 6,000 S 6,000
6404 - Tools & Equipment Rental 3,000 S 3,000
6405 - Outside Equipment Rental 5,000 S 5,000
6614 - Tools & Equipment 2,500 S 2,500
Subtotal Operating Cost 131,250 $ 131,250 $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Corporation Yard
Support [1]
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
12 - EXP

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 061 - 4300- Corp Yard Operations
Distribution Percentage 100.00%
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Corporation Yard
Support [1]
Disallowed Expenses
4905 - Corp Yard Allocation $ (181,682) [1] $ (181,682) Subtotal Disallowed Costs (181,682) $ (181,682) $
DEPARTMENTAL EXPENDITURES - $ - $
Reallocation of Incoming Costs
First Allocation 110,587 $ $ 110,587
Unallocated Costs - $ $ -
Subtotal of First Allocation 110,587 $ 110,587 $
Second Allocation 29,484 $ $ 29,484
Unallocated Costs - $ $ -
Subtotal of Second Allocation 29,484 $ 29,484 $
TOTAL FUNCTIONAL COSTS 140,071 $ 140,071 $
Notes
[1] Cost Allocation Plan allocates citywide overhead ,but operating expenses are allocated to each budget unit separately. Adjustment equals total costs directly allocated through budgeting/accounting procedures.

Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
12 - EXP

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 061 - 4300- Corp Yard Operations First Second
Allocation Allocation Total
Departmental Expenditures $ - $ -
Incoming Costs
BLDG- Building Use $ - $ - $ -
EQUIP- Equipment Use 29,115 - 29,115
011 - 1100- City Council - - -
011 - 1200- City Manager 5,876 1,977 7,853
011 - 1300- City Clerk 581 361 942
011 - 1400- Finance & Administrative Services 67,251 25,404 92,655 011 - 1500- City Attorney 2,681 902 3,583
011 - 1510- Insurance 3,860 197 4,057
011 - 1700- Committees - - -
061 - 1470- Fringe Benefits Allocation 183 87 270
061 - 1480- Town Center Operations 1,040 556 1,595
061 - 4300- Corp Yard Operations - -
061 - 4400- Vehicle / Equipment Operations - -
Total Incoming Costs $ 110,587 $ 29,484 $ 140,071
Total Costs to be Allocated $ 110,587 $ 29,484 $ 140,071

COSTS TO BE ALLOCATED
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
12 - Costs

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Corporation Yard Support [1] 12.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - -
011 - 1100- City Council - 0.000% - - -
011 - 1200- City Manager - 0.000% - - -
011 - 1300- City Clerk - 0.000% - - -
011 - 1400- Finance & Administrative Services - 0.000% - - - 011 - 1500- City Attorney - 0.000% - - -
011 - 1510- Insurance - 0.000% - - -
011 - 1700- Committees - 0.000% - - -
061 - 1470- Fringe Benefits Allocation - 0.000% - - -
061 - 1480- Town Center Operations - 0.000% - - -
061 - 4300- Corp Yard Operations - 0.000% - - -
061 - 4400- Vehicle / Equipment Operations 132,086 2.267% 2,507 2,507 668 3,175

RECEIVING BUDGET UNITS
011 - 0000- Administration - 0.000% - - - -
011 - 1000- Recreation Administration - 0.000% - - - -
011 - 1600- Community Service Grants - 0.000% - - - -
011 - 2100- Public Safety - 0.000% - - - -
011 - 2150- Animal Control - 0.000% - - - -
011 - 3100- Planning Admin - 0.000% - - - -
011 - 3110- Planning Commission - 0.000% - - - -
011 - 3120- Code Enforcement - 0.000% - - - -
011 - 3200- Building Admin - 0.000% - - - -
011 - 3300- Engineering Administration 1,394,527 23.931% 26,465 26,465 7,055.83 33,521 011 - 4110- P & R Fee Programs - 0.000% - - - -
011 - 4120- Parks & Rec Special Events - 0.000% - - - - 011 - 4500- Storm Drain Operations 504,509 8.658% 9,574 9,574 2,553 12,127 011 - 4600- Street Operations 837,652 14.375% 15,897 15,897 4,238 20,135 011 - 4740- Pathway Operations 814,148 13.971% 15,451 15,451 4,119 19,570 011 - 5100- Playing Fields 251,003 4.307% 4,763 4,763 1,270 6,033 011 - 5300- WWB Facility 364,205 6.250% 6,912 6,912 1,843 8,755 019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN - 0.000% - - - -
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP - 0.000% - - - -
051-0000- SEWER FUND 1,529,103 26.241% 29,019 29,019 7,737 36,756 AO- All Other - 0.000% - - - -
Total $ 5,827,233 100.000% $ 110,587 $ - $ 110,587 $ 29,484 $ 140,071 Allocation Basis: FY 24/25 Budgeted Expenditures (PW Departments Only) Source of Allocation: 1. Detail vs Budget Report FY 24-25 7.1-12.31.24_NBS 061 - 4300- Corp Yard Operations
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
12 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 061 - 4300- Corp Yard Operations

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ -
EQUIP- Equipment Use - -
011 - 1100- City Council - -
011 - 1200- City Manager - -
011 - 1300- City Clerk - -
011 - 1400- Finance & Administrative Services - -
011 - 1500- City Attorney - -
011 - 1510- Insurance - -
011 - 1700- Committees - -
061 - 1470- Fringe Benefits Allocation - -
061 - 1480- Town Center Operations - -
061 - 4300- Corp Yard Operations - -
061 - 4400- Vehicle / Equipment Operations 3,175 3,175

RECEIVING BUDGET UNITS
011 - 0000- Administration - -
011 - 1000- Recreation Administration - -
011 - 1600- Community Service Grants - -
011 - 2100- Public Safety - -
011 - 2150- Animal Control - -
011 - 3100- Planning Admin - -
011 - 3110- Planning Commission - -
011 - 3120- Code Enforcement - -
011 - 3200- Building Admin - -
011 - 3300- Engineering Administration 33,521 33,521
011 - 4110- P & R Fee Programs - -
011 - 4120- Parks & Rec Special Events - -
011 - 4500- Storm Drain Operations 12,127 12,127
011 - 4600- Street Operations 20,135 20,135
011 - 4740- Pathway Operations 19,570 19,570
011 - 5100- Playing Fields 6,033 6,033
011 - 5300- WWB Facility 8,755 8,755
019- ARPA - AMERICAN RESCUE PLAN ACT - -
021- COPS FUND - -
041- GENERAL CIP FUND - -
042- PATHWAYS CIP - -
043- WESTWIND BARN CIP ADMIN - -
045- DRAINAGE CIP - -
046- STREET CIP - -
048-6900- SEWER FUND CIP - -
051-0000- SEWER FUND 36,756 36,756
AO- All Other - -
Total $ 140,071 $ 140,071

ALLOCATION SUMMARY
Total
Corporation Yard
Support [1]
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
12 - Summary

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 061 - 4400- Vehicle / Equipment Operations
Distribution Percentage 100.00%
Expense Type $
Personnel
6001 - Regular Salaries $ 36,009 S $ 36,009
6003 - Hourly Salaries 1,400 S 1,400
6004 - Overtime Salaries 1,050 S 1,050
6005 - Other Compensation 434 S 434
6009 - Health Insurance Opt Out 996 S 996
6012 - 401A ER 1,512 S 1,512
6015 - Retirement-City Share 6,524 S 6,524
6023 - Medicare Matching 522 S 522
6025 - Life Insurance 151 S 151
6026 - Long Term Disability 225 S 225
6031 - Health Insurance Premium Paid 6,161 S 6,161
6033 - Dental Insurance Premium 1,279 S 1,279
6034 - Vision Care Plan 123 S 123
Subtotal Personnel Cost 56,386 $ 56,386 $
Operating Services & Supplies
6117 - Equipment Maint & Repair $ 5,000 S $ 5,000
6308 - Travel & Meetings 200 S 200
6318 - Vehicle Repair 20,000 S 20,000
6342 - Gas and Oil 22,500 S 22,500
6351 - Auto & Equipment Parts 5,000 S 5,000
6398 - Other General Expense 3,000 S 3,000
6399 - Other Supplies/Materials 2,000 S 2,000
6506 - Non Capital - Vehicles & Access 18,000 S 18,000
Subtotal Operating Cost 75,700 $ 75,700 $
Disallowed Expenses
4400 - Vehicle / Equipment Operation totals $ (132,086) [1] $ (132,086) Subtotal Disallowed Costs (132,086) $ (132,086) $
DEPARTMENTAL EXPENDITURES - $ - $
Reallocation of Incoming Costs
First Allocation 31,354 $ $ 31,354
Unallocated Costs - $ $ -
Subtotal of First Allocation 31,354 $ 31,354 $
Second Allocation 10,324 $ $ 10,324
Unallocated Costs - $ $ -
Subtotal of Second Allocation 10,324 $ 10,324 $
TOTAL FUNCTIONAL COSTS 41,678 $ 41,678 $
Notes
[1] Cost Allocation Plan allocates citywide overhead ,but operating expenses are allocated to each budget unit separately. Adjustment equals total costs directly allocated through budgeting/accounting procedures.

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Town-wide Fleet
Maintenance [1]
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
13 - EXP

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 061 - 4400- Vehicle / Equipment Operations First Second Allocation Allocation Total
Departmental Expenditures $ - $ -
Incoming Costs
BLDG- Building Use $ - $ - $ -
EQUIP- Equipment Use - - -
011 - 1100- City Council - - -
011 - 1200- City Manager 4,272 1,437 5,709
011 - 1300- City Clerk - - -
011 - 1400- Finance & Administrative Services 18,197 6,561 24,757 011 - 1500- City Attorney 1,949 656 2,605
011 - 1510- Insurance 2,806 144 2,950
011 - 1700- Committees - - -
061 - 1470- Fringe Benefits Allocation 197 94 291
061 - 1480- Town Center Operations 1,426 765 2,191
061 - 4300- Corp Yard Operations 2,507 668 3,175
061 - 4400- Vehicle / Equipment Operations - -
Total Incoming Costs $ 31,354 $ 10,324 $ 41,678
Total Costs to be Allocated $ 31,354 $ 10,324 $ 41,678

COSTS TO BE ALLOCATED
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
13 - Costs

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total Town-wide Fleet Maintenance [1] 13.1

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - -
011 - 1100- City Council - 0.000% - - -
011 - 1200- City Manager 1.00 6.668% 2,091 2,091 2,091
011 - 1300- City Clerk - 0.000% - - -
011 - 1400- Finance & Administrative Services - 0.000% - - - 011 - 1500- City Attorney - 0.000% - - -
011 - 1510- Insurance - 0.000% - - -
011 - 1700- Committees - 0.000% - - -
061 - 1470- Fringe Benefits Allocation - 0.000% - - -
061 - 1480- Town Center Operations - 0.000% - - -
061 - 4300- Corp Yard Operations - 0.000% - - -
061 - 4400- Vehicle / Equipment Operations - 0.000% - - -

RECEIVING BUDGET UNITS
011 - 0000- Administration - 0.000% - - - -
011 - 1000- Recreation Administration - 0.000% - - - -
011 - 1600- Community Service Grants - 0.000% - - - -
011 - 2100- Public Safety - 0.000% - - - -
011 - 2150- Animal Control - 0.000% - - - -
011 - 3100- Planning Admin - 0.000% - - - -
011 - 3110- Planning Commission - 0.000% - - - -
011 - 3120- Code Enforcement - 0.000% - - - -
011 - 3200- Building Admin - 0.000% - - - -
011 - 3300- Engineering Administration 2.08 13.869% 4,349 4,349 1,534 5,883 011 - 4110- P & R Fee Programs - 0.000% - - - -
011 - 4120- Parks & Rec Special Events - 0.000% - - - - 011 - 4500- Storm Drain Operations 1.79 11.905% 3,733 3,733 1,317 5,049 011 - 4600- Street Operations 2.75 18.353% 5,754 5,754 2,030 7,784 011 - 4740- Pathway Operations 4.17 27.777% 8,709 8,709 3,073 11,782 011 - 5100- Playing Fields 0.67 4.464% 1,400 1,400 494 1,894 011 - 5300- WWB Facility 0.61 4.067% 1,275 1,275 450 1,725 019- ARPA - AMERICAN RESCUE PLAN ACT - 0.000% - - - -
021- COPS FUND - 0.000% - - - -
041- GENERAL CIP FUND - 0.000% - - - -
042- PATHWAYS CIP - 0.000% - - - -
043- WESTWIND BARN CIP ADMIN - 0.000% - - - -
045- DRAINAGE CIP - 0.000% - - - -
046- STREET CIP - 0.000% - - - -
048-6900- SEWER FUND CIP - 0.000% - - - -
051-0000- SEWER FUND 1.93 12.897% 4,044 4,044 1,427 5,470 AO- All Other - 0.000% - - - -
Total 15.00 100.000% $ 31,354 $ - $ 31,354 $ 10,324 $ 41,678 Allocation Basis: FY 23/24 Vehicles Maintained per Department Source of Allocation: CapAssets_All_listing_CostAllocation_Nicole_04.01.2025_NBS 061 - 4400- Vehicle / Equipment Operations
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
13 - Allocations

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures 061 - 4400- Vehicle / Equipment Operations

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ -
EQUIP- Equipment Use - -
011 - 1100- City Council - -
011 - 1200- City Manager 2,091 2,091
011 - 1300- City Clerk - -
011 - 1400- Finance & Administrative Services - -
011 - 1500- City Attorney - -
011 - 1510- Insurance - -
011 - 1700- Committees - -
061 - 1470- Fringe Benefits Allocation - -
061 - 1480- Town Center Operations - -
061 - 4300- Corp Yard Operations - -
061 - 4400- Vehicle / Equipment Operations - -

RECEIVING BUDGET UNITS
011 - 0000- Administration - -
011 - 1000- Recreation Administration - -
011 - 1600- Community Service Grants - -
011 - 2100- Public Safety - -
011 - 2150- Animal Control - -
011 - 3100- Planning Admin - -
011 - 3110- Planning Commission - -
011 - 3120- Code Enforcement - -
011 - 3200- Building Admin - -
011 - 3300- Engineering Administration 5,883 5,883
011 - 4110- P & R Fee Programs - -
011 - 4120- Parks & Rec Special Events - -
011 - 4500- Storm Drain Operations 5,049 5,049
011 - 4600- Street Operations 7,784 7,784
011 - 4740- Pathway Operations 11,782 11,782
011 - 5100- Playing Fields 1,894 1,894
011 - 5300- WWB Facility 1,725 1,725
019- ARPA - AMERICAN RESCUE PLAN ACT - -
021- COPS FUND - -
041- GENERAL CIP FUND - -
042- PATHWAYS CIP - -
043- WESTWIND BARN CIP ADMIN - -
045- DRAINAGE CIP - -
046- STREET CIP - -
048-6900- SEWER FUND CIP - -
051-0000- SEWER FUND 5,470 5,470
AO- All Other - -
Total $ 41,678 $ 41,678

ALLOCATION SUMMARY
Total
Town-wide Fleet
Maintenance [1]
Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
13 - Summary

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures Budget Unit
FY 24/25 Budgeted
FTE Occupying Town
Hall
Direct to Parks and
Recreation
FY 23/24 Agenda
Item Count per Fund,
Department, and/or
Division
FY 24/25 Budgeted
Expenditures per Fund,
Department, and/or Division
(excl. debt, capital outlay,
transfers)
FY 24/25 Budgeted Expenditures
per Fund, Department, and/or
Division (excl. debt, capital outlay,
transfers) - Excluding Planning,
Building, & Engineering
FY 24/25 Budgeted FTE
per Fund, Department,
and/or Division
FY 23/24 Number of
Payroll Transactions
excluding Payroll per Fund,
Department, and/or
Division

ALLOCABLE BUDGET UNITS
BLDG Building Use
EQUIP Equipment Use
011 - 1100 City Council 449,077 42.00 449,077 130
011 - 1200 City Manager 35.00 3.00 976,864 976,864 3.00 72 011 - 1300 City Clerk 43.00 1.00 279,406 279,406 1.00 59 011 - 1400 Finance & Administrative Services 52.00 4.00 1,004,544 1,004,544 4.00 58 011 - 1500 City Attorney 340,000 21.00 340,000
011 - 1510 Insurance 400,000 400,000
011 - 1700 Committees 261,994 21.00 261,994 0.95
061 - 1470 Fringe Benefits Allocation 105,800 105,800
061 - 1480 Town Center Operations 952,161 1.00 952,161 0.85 061 - 4300 Corp Yard Operations 181,682 181,682 0.35 144 061 - 4400 Vehicle / Equipment Operations 132,086 132,086 0.49

RECEIVING BUDGET UNITS
011 - 0000 Administration 1.00
011 - 1000 Recreation Administration 909,980 1.00 909,980 0.15 50 011 - 1600 Community Service Grants 41,762 1.00 41,762
011 - 2100 Public Safety 2,700,326 10.00 2,700,326
011 - 2150 Animal Control 161,335 161,335
011 - 3100 Planning Admin 40.00 2.92 2,262,601 2.92 127 011 - 3110 Planning Commission 78,382 1.00 78,382 0.37 130 011 - 3120 Code Enforcement 212,111 212,111 0.20
011 - 3200 Building Admin 2,690,548 2.81 2.81 50
011 - 3300 Engineering Administration 18.00 1.40 1,394,527 1.40 150 011 - 4110 P & R Fee Programs 45,820 45,820
011 - 4120 Parks & Rec Special Events 262,721 262,721 0.50 011 - 4500 Storm Drain Operations 504,509 1.00 504,509 1.20 011 - 4600 Street Operations 837,652 3.00 837,652 1.85
011 - 4740 Pathway Operations 814,148 1.00 814,148 2.80 011 - 5100 Playing Fields 251,003 251,003 0.45
011 - 5300 WWB Facility 364,205 0.41 364,205 0.41
019 ARPA - AMERICAN RESCUE PLAN ACT
021 COPS FUND
041 GENERAL CIP FUND
042 PATHWAYS CIP
043 WESTWIND BARN CIP ADMIN
045 DRAINAGE CIP
046 STREET CIP
048-6900 SEWER FUND CIP 1.00
051-0000 SEWER FUND 1,529,103 7.00 1,529,103 1.30
AO All Other
Grand Total 15.54 1.00 299.00 20,144,346 $ 13,796,671 $ 27.00 970.00 Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
C

Town of Los Altos Hills
Cost Allocation Plan for Fiscal Year 2025-26, Full Cost Iteration Source Cost Data from Fiscal Year 2024-25 Budgeted Expenditures Budget Unit

ALLOCABLE BUDGET UNITS
BLDG Building Use
EQUIP Equipment Use
011 - 1100 City Council
011 - 1200 City Manager
011 - 1300 City Clerk
011 - 1400 Finance & Administrative Services
011 - 1500 City Attorney
011 - 1510 Insurance
011 - 1700 Committees
061 - 1470 Fringe Benefits Allocation
061 - 1480 Town Center Operations
061 - 4300 Corp Yard Operations
061 - 4400 Vehicle / Equipment Operations

RECEIVING BUDGET UNITS
011 - 0000 Administration
011 - 1000 Recreation Administration
011 - 1600 Community Service Grants
011 - 2100 Public Safety
011 - 2150 Animal Control
011 - 3100 Planning Admin
011 - 3110 Planning Commission
011 - 3120 Code Enforcement
011 - 3200 Building Admin
011 - 3300 Engineering Administration
011 - 4110 P & R Fee Programs
011 - 4120 Parks & Rec Special Events
011 - 4500 Storm Drain Operations
011 - 4600 Street Operations
011 - 4740 Pathway Operations
011 - 5100 Playing Fields
011 - 5300 WWB Facility
019 ARPA - AMERICAN RESCUE PLAN ACT
021 COPS FUND
041 GENERAL CIP FUND
042 PATHWAYS CIP
043 WESTWIND BARN CIP ADMIN
045 DRAINAGE CIP
046 STREET CIP
048-6900 SEWER FUND CIP
051-0000 SEWER FUND
AO All Other
Grand Total
Number of
Committees
Supported per
Department
FY 24/25 Salary Cost
Distribution per Fund,
Department, and/or
Division
FY 24/25 Budgeted
Expenditures (PW
Departments Only)
FY 23/24 Vehicles
Maintained per
Department
FY 23/24 Vehicle
Depreciation
Expense by
Department
FY 23/24 Public
Records Act (PRA)
Requests per Fund,
Department, and/or
Division
FY 23/24 Contracts
Count per Fund,
Department, and/or
Division
FY 23/24 Number of
Accounting Transactions
per Fund, Department,
and/or Division
18,826 5.00 60
378,901 2.00 1.00 8,200 2.00 20 58
5 135,699 23
587,047 1.00 6.00 11 285
32 2
1 16 170,823
47 639 95,116
29,115 36,073 3 220
132,086.30 38,893 64
474
99,452 2.00 5 11
6 104 5
448,767 5.00 7.00 4 77
4 38,525
3 31,407
86 416,920
1,394,526.69 242,597 2.08 16.00 20 52
7 55 79,211
504,508.79 185,107 1.79 4 6
837,651.76 221,664 2.75 3 50
322,996 2.00 814,148.46 4.17 5 43
251,003.36 46,878 0.67 1 90
364,205.15 54,784 0.61 79
5 - - 152
- - 16
- - 2 2
- - 18
- - 14
- - 16
1,529,102.77 222,643 1.93 13 82
110
3,872,327 17.00 $ 5,827,233 $ 15.00 37,315 $ 31.00 103 3,007 Prepared by NBS for the Town of Los Altos Hills
Fiscal Year 2025-26
C

nbsgov.com
Prepared by:

Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516
Final DRAFT Report for:

Development Services Fee Study
June 4, 2026
ITEM 7A ATTACHMENT 3

Town of Los Altos Hills
Development Services Fee Study 2

TABLE OF CONTENTS
Executive Summary ........................................................................................................ 4

1.1 Findings ................................................................................................................... 4

1.2 Report Format ......................................................................................................... 5 Introduction and Fundamentals ...................................................................................... 6

2.1 Scope of Study ......................................................................................................... 6

2.2 Methods of Analysis ................................................................................................ 6 Planning Administration Division .................................................................................. 12

3.1 Cost of Service Analysis ......................................................................................... 12

3.2 Fee Establishment ................................................................................................. 13

3.3 Cost Recovery Evaluation ...................................................................................... 14 Building Administration Division ................................................................................... 15

4.1 Cost of Service Analysis ......................................................................................... 15

4.2 Fee Establishment ................................................................................................. 16

4.3 Cost Recovery Evaluation ...................................................................................... 17 Engineering Administration Division ............................................................................. 19

5.1 Cost of Service Analysis ......................................................................................... 19

5.2 Fee Establishment ................................................................................................. 20

5.3 Cost Recovery Evaluation ...................................................................................... 21 Conclusion .................................................................................................................... 22

Town of Los Altos Hills
Development Services Fee Study 3
Appendices
Cost of Service Analysis (Fee Tables)
Planning Administration Division Appendix A.1
Building Administration Division Appendix A.2
Engineering Administration Division Appendix A.3
Fully Burdened Hourly Rate Analysis
Planning Administration Division Appendix B.1
Building Administration Division Appendix B.2
Engineering Administration Division Appendix B.3
Comparative Fee Survey
Planning Administration Division Appendix C.1
Building Administration Division Appendix C.2
Engineering Administration Division Appendix C.3

Town of Los Altos Hills
Development Services Fee Study 4

EXECUTIVE SUMMARY
NBS performed a Development Services Fee Study (Study) for the Town of Los Altos Hills. The purpose of this report is to present the findings and recommendations of the various fee analyses performed as part of the Study and provide the Town with the information needed to update and establish fees for services.

Throughout the process, the Study afforded much effort to ensure that not only are the fees and charges reasonable and equitable, but that they also meet industry standards and uphold the statutory requirements of the State of California.

California cities, counties, and special districts may impose user and regulatory fees for services and activities they provide through provisions set forth in the State Constitution, Article XIII C § 1(e). Under this legal framework, a fee may not exceed the reasonable cost of providing the service or performing the activity. For a fee to qualify as such, it must relate to a service or activity performed at the request of an individual or entity upon which the fee is imposed, or their actions specifically cause the local government agency to perform additional activities. In this instance, the service or underlying action causing the local agency to perform the service is either discretionary and/or is subject to regulation. As a discretionary service or regulatory activity, the user fees and regulatory fees considered in this Study fall outside of the definition and statutory requirement to impose general taxes, special taxes, and fees as a result of property ownership.

The Town’s main reason for conducting this Study was twofold: (1) first, to ensure that existing fees do not exceed the costs of service, and (2) second, to provide an opportunity for the Town Council to re-align fee amounts with localized cost recovery policies.

1.1 Findings
This Study examined user and regulatory fees managed by the Town’s Planning, Building and Public Works department/divisions. The Study identified an estimated $3.4 million in eligible costs for recovery from fees for service compared to approximately $1.5 million the Town is currently collecting each year from fees. The following table provides a summary of the Study’s results:

Table 1. Report Summary.

As shown in Table 1, the Town is currently recovering approximately 43% of the costs associated with providing fee-related services. Should the Town Council adopt fees at 100% of the full cost recovery amounts determined by this Study, an additional $2 million in costs could be recovered.

However, Section 2.2.3 later explains, there may be other local policy considerations that support adopting fees at less than the calculated full cost recovery amount. Since this element of the Study is subjective, NBS provided the maximum potential of fee amounts at 100% full cost recovery for the Town

Town of Los Altos Hills
Development Services Fee Study 5
to consider. Staff has provided an initial round of “Recommended Cost Recovery Fee” amounts either at or below the 100% full cost recovery amounts calculated by NBS. Once the Town Council has reviewed and evaluated the results of the Study, the Town can set fees at appropriate cost recovery levels according to local policy goals and considerations.

1.2 Report Format
This report documents the analytical methods and data sources used in the Study, presents findings regarding current levels of cost recovery achieved from user and regulatory fees, discusses recommended fee amounts, and provides a comparative survey of fees to neighboring agencies for similar services. The report is organized into the following sections:
 Section 2 - Outlines the general framework, approach, and methodology of the Fee Study.  Sections 3 through 5 - Discuss the results of the cost of service analysis performed by department and/or fee program. The analysis includes: (1) fully burdened hourly rate(s); (2) calculation of the costs of providing service; (3) the cost recovery performance of each fee category; and (4) the staff-recommended fees for providing services.  Section 6 - Presents the conclusions of the analysis provided in the preceding sections.  Appendices to this report - Include additional details of the analysis performed and a comparison of the fees imposed by neighboring agencies for similar services.

Town of Los Altos Hills
Development Services Fee Study 6

INTRODUCTION AND FUNDAMENTALS

2.1 Scope of Study
The following is a summary of the fees evaluated during the Study:
 Planning Administration Division
o General Administrative Processing
o Zoning Permits
o Site Development Fees
o Variances and Conditional Use Permits
o Environmental Reviews
o Subdivisions and Mapping
o Short-Term Rental Licenses
o Miscellaneous Fees
 Building Administration Division
o Building Permit Fees
o Itemized Permits such as Reroofs, Demolition, Pools, and Solar o Building Plan Check Fee
o Mechanical, Electrical, and Plumbing Permits
o Inspection Request Fees
o Other Miscellaneous Processing Fees
 Engineering Administration Division
o Engineering Review of Planning Applications
o Engineering Review of Building Permits
o Encroachment into the Public Right-of-Way and Public Easements o Grading Fees
o Sewer Reviews
o Other Miscellaneous Fees
The fees examined in this report specifically exclude development impact fees, utility rates, and any special tax assessments which fall under a different set of statutory and procedural requirements from the body of user and regulatory fees analyzed in this Study. The Study also excludes facility and equipment rental rates, as well as most fines and penalties imposed by the Town for violations of its requirements or codes.

2.2 Methods of Analysis
Three phases of analysis were completed for each Town department, division or section studied:

Town of Los Altos Hills
Development Services Fee Study 7

2.2.1 COST OF SERVICE ANALYSIS
This cost of service analysis is a quantitative effort that compiles the full cost of providing governmental services and activities. There are two primary types of costs considered: direct and indirect costs. Direct costs are those that specifically relate to an activity or service, including the real-time provision of the service. Indirect costs are those that support the provision of services in general but cannot be directly or easily assigned to a singular activity or service.

Direct Costs:
 Direct personnel costs – Salary, wages and benefits expenses for personnel specifically involved in the provision of services and activities to the public.  Direct non-personnel costs – Discrete expenses attributable to a specific service or activity performed, such as contractor costs, third-party charges, and materials used in the service or activity.

Indirect Costs:
 Indirect personnel costs – Personnel expenses supporting the provision of services and activities. This can include line supervision and departmental management, administrative support within a department, and staff involved in technical support activities related to the direct services provided to the public.
 Indirect non-personnel costs – Expenses other than labor involved in the provision of services. In most cases, these costs are allocated across all services provided by a department, rather than directly assigned to individual fee/rate categories.  Overhead costs – These are expenses, both labor and non-labor, related to agency-wide support services. Support services include general administrative services such as Town Manager, Finance, Human Resources, etc. The amount of costs attributable to the departments or divisions included in this Study were sourced from the Town’s Cost Allocation Plan.

All cost components in this Study use annual (or annualized) figures, representing a twelve-month cycle of expenses incurred by the by the Town in the provision of all services and activities studied.

Nearly all the fees reviewed in this Study require specific actions on the part of Town staff to provide the service or conduct the activity. Since labor is the primary underlying factor in these activities, the Study expresses the full cost of service as a fully burdened cost per labor hour. NBS calculated a composite, fully burdened, hourly rate for each department, division, program, or activity applicable to the specific organization and needs of each area studied. This rate serves as the basis for further quantifying the average full cost of providing individual services and activities. Determining the fully burdened labor rate for each department, and the various functional divisions within a department, requires two data sets: (1) the full costs of service, and (2) the number of staff hours available to perform those services. NBS derived the hours available based on the complete list of all Town employees and/or available service hours of its contracted professionals (where applicable).

The Town supplied NBS with the total number of paid labor hours for each employee involved in the delivery of services included in this Study. These available hours represent the amount of productive time available to provide both fee-recoverable and non-fee recoverable services and activities. Available labor

Town of Los Altos Hills
Development Services Fee Study 8
hours divided into the annual full costs of service equal the composite, fully burdened, labor rate. Some agencies may also use the resulting rates for purposes other than setting fees, such as calculating the full cost of general services or structuring a cost recovery agreement with another agency or third party.

NBS also assisted the Town in estimating the staff time for the services and activities listed in the Town’s fee schedule. Time tracking records for the fee programs studied as part of this analysis, when available, proved useful in identifying time spent providing general categories of service (e.g., division administration, plan review, inspection, public information assistance, etc.). However, the Town does not systematically track the service time of activities for all departments or all individual fee-level services provided. Therefore, NBS also relied on interviews and questionnaires to develop the necessary data sets of estimated labor time. In many cases, the Town provided estimates of the average amount of time (in minutes and hours) required to complete a typical service or activity considered on a per-occurrence basis.

It should be noted that the development of these time estimates was not a one-step process but required careful review by both NBS and fee program managers to assess the reasonableness of such estimates.

Based on the results of this review, the Town reconsidered its time estimates until all parties were comfortable that the fee models reasonably reflected the average service level provided by the Town.

Finally, the fully burdened labor rate(s) calculated in earlier steps were applied at the individual fee level time estimates, yielding an average total cost of providing each fee for service or activity. The graphic below provides a visual representation of the steps discussed in this section.

2.2.2 FEE ESTABLISHMENT
The fee establishment process includes a range of considerations, including the following:
 Addition to and deletion of fees – The Study provided each department/division with the opportunity to propose additions and deletions to their current fee schedules, as well as rePage 658 of 1234 Town of Los Altos Hills
Development Services Fee Study 9
name, re-organize, and clarify which fees were to be imposed. Many of these fee revisions allowed for better adherence to current practices, as well as the improvement in the calculation, application, and collection of the fees owed by an individual. Some additions to the fee schedule were simply the identification of existing services or activities performed by Town staff for which no fee is currently charged.
 Revision to the structure of fees – In most cases, the focus was to re-align the fee amount to match the costs of service and leave the current structure of fees unchanged. However, in several cases, fee categories and fee names had to be simplified or re-structured to increase the likelihood of full cost recovery or to enhance the fairness of how the fee is applied to the various types of fee payers.
 Documentation of the tools used to calculate special cost recovery – The Town’s fee schedule should include the list of fully burdened rates developed by the Study. Documenting these rates in the fee schedule provides an opportunity for the Town Council to approve rates for cost recovery under a “time and materials” approach. It also provides clear publication of those rates so that all fee payers can readily reference the basis of any fee amounts. The fee schedule should provide language that supports special forms of cost recovery for activities and services not included in the adopted master fee schedule. In these rare instances, published rates are used to estimate a flat fee or bill on an hourly basis, which is at the department director’s discretion.

2.2.3 COST RECOVERY EVALUATION
The NBS fee model compares the existing fee for each service or activity to the average total cost of service quantified through this analysis. Here are the possible outcomes of the fee analysis:
 Cost recovery rate of 0% - This signifies that there is currently no current recovery of costs from fee revenues (or insufficient information available for evaluation).  Cost recovery rate of 100% - This means that the fee currently recovers the full cost of service.
 Cost recovery rate between 0% and 100% - This indicates partial recovery of the full cost of service through fees.
 Cost recovery rate greater than 100% - This means that the fee exceeds the full cost of service. User fees and regulatory fees should not exceed the full cost of service.

In all cases, the cost recovery rate achieved by a fee should not be greater than 100%. In most cases, imposing a fee above this threshold could change the definition of the charge from a cost of service based fee to a tax which has other procedural requirements, such as ballot protest or voter approval.

NBS assisted with modeling the “recommended” or “target” level of cost recovery for each fee, established at either 100% or any amount less than the calculated full cost of service. Targets and recommendations reflect discretion on the part of the agency based on a variety of factors, such as existing Town policies and agency-wide or departmental revenue objectives, economic goals, community values, market conditions, level of demand, and others.

A general method of selecting an appropriate cost recovery target is to consider the public and private benefits of the service or activity in question, such as:

Town of Los Altos Hills
Development Services Fee Study 10
 To what degree does the public benefit from the service at large?  To what degree does the individual or entity requesting, requiring, or causing the service benefit?
When a service or activity benefits the public at large, there is generally little to no recommended fee amount (i.e., 0% cost recovery), reinforcing the fact that a service which truly benefits the public is best funded by general resources of the Town, such as revenues from the General Fund (e.g., taxes).

Conversely, when a service or activity wholly benefits an individual or entity, the cost recovery is generally closer to or equal to 100% of cost recovery from fees collected from the individual or entity.

In some cases, a strict public-versus-private benefit judgment may not be sufficient to finalize a cost recovery target. Any of the following factors and considerations may influence or supplement the publicversus-private benefit perception of a service or activity:
 If optimizing revenue potential is an overriding goal, is it feasible to recover the full cost of service?
 Will increasing fees result in non-compliance or public safety problems?  Are there desired behaviors or modifications to behaviors of the service population helped or hindered through the degree of pricing for the activities?  Does current demand for services support a fee increase without adverse impact to the community served or current revenue levels? In other words, would fee increases have the unintended consequence of driving away the population served?  Is there a good policy basis for differentiating between the type of user (e.g., residents vs. non-residents, residential vs. commercial, non-profit entities, and business entities)?  Are there broader Town objectives that merit a less than full cost recovery target from fees, such as economic development goals and local social values? NBS provided the cost of service calculation based on 100% full cost recovery and the framework for the Town’s use to adjust the amount of cost recovery in accordance with its broader goals as they pertain to code compliance, cost recovery, economic development, and social values.

2.2.4 COMPARATIVE FEE SURVEY
Appendix C presents the results of the Comparative Fee Survey for the Town. Policy makers often request a comparison of their jurisdictional fees to those of surrounding or similar communities. The purpose of a comparison is to provide a sense of the local market pricing for services, and to use that information to gauge the impact of recommendations for fee adjustments.

In this effort, NBS worked with the Town to choose five comparative agencies – Town of Woodside, Town of Portola Valley, City of Monte Sereno, Town of Atherton, and Town of Hillsborough. It is important to keep the following in mind when interpreting the general approach to, and use of, comparative survey data:
 Comparative surveys do not provide information about cost recovery policies or procedures inherent in each comparison agency.
 A “market-based” decision to price services below the full cost of service calculation is the same as deciding to subsidize that service.

Town of Los Altos Hills
Development Services Fee Study 11
 Comparative agencies may or may not base their fee amounts on the estimated and reasonable cost of providing services. NBS did not perform the same level of analysis of the comparative agencies’ fees.
 The results of comparative fee surveys are often non-conclusive for many fee categories.

Comparison agencies typically use varied terminology for the provision of similar services.

NBS made every reasonable attempt to source each comparison agency’s fee schedule from their respective websites and compile a comparison of fee categories and amounts for the most readily comparable fee items that match the Town’s existing fee structure.

2.2.5 DATA SOURCES
The following data sources were used to support the cost of service analysis and fee establishment phases of this Study:
 The Town’s Adopted Budget for Fiscal Year 2025-2026.
 Cost Allocation Plan Final Report as of 09/04/2025.
 A complete list of all Town personnel, salary/wage rates, regular hours, paid benefits, and paid leave amounts provided by the Finance Department
 Various correspondences with Town staff supporting the adopted budgets and current fees, including budget notes and expenditure detail not shown in the published document.  Prevailing fee schedules as adopted by Council
 Annual workload data provided by each department and/or fee program evaluated in the Study
The Town’s adopted budget serves as an important source of information that affects the cost of service results. NBS did not audit or validate the Town’s financial documents and budget practices, nor was the cost information adjusted to reflect different levels of service or any specific, targeted performance benchmarks. This Study accepts the Town’s budget as a legislatively adopted directive describing the most appropriate and reasonable level of Town spending. NBS consultants accept the Town Council’s deliberative process and the Town’s budget plan and further assert that through this legislative process, the Town has yielded a reasonable and valid expenditure plan to use in setting cost-based fees.

Town of Los Altos Hills
Development Services Fee Study 12

PLANNING ADMINISTRATION DIVISION
The Planning Administration Division provides support to the Planning Commission and Town Council on development and land use matters, and coordinates with the Environmental Design and Protection, Open Space, and Pathway committees in the review and processing of Site Development applications.

The Division administers Site Development, Zoning and other planning related permits, reviews proposed development for compliance with the General Plan, Zoning Ordinance and other polices and regulations, and prepares long range planning and policy documents. Planning is also responsible for the administration and updates to the General Plan and Zoning Ordinance, conducting environmental review pursuant to CEQA and providing general customer service to the public.

3.1 Cost of Service Analysis
The following table summarizes the Planning Administration Division’s estimated full cost of providing services on an annual basis and the fully burdened cost per hour developed for cost recovery from fees for services.

Table 2. Fully Burdened Hourly Rate
As shown in the table above, the Total cost of providing services for the Division is approximately $2.4 million per year. Of the Total cost, the results of the cost of service analysis identified $1.4 million in costs eligible for recovery from the Town’s Current Planning fees for services. The remaining $1 million in costs are recommended for recovery through funding sources other than fees. All subsequent cost of service calculations at the individual fee level assumes a fully burdened hourly rate of $301.

Table 2 shows segregation of the total cost of services into four primary service categories. In order to further document the assumptions used to calculate the total costs eligible for recovery in fees as well as the fully burdened hourly rate, the following provides a description of each service category:
 Public Information/General Counter – Activities associated with providing general public counter and informational services that support the development review process. Typically, some portion of costs for the provision of general public information and assistance do not apply toward recovery from fees and are considered a basic function of governmental services to the public. Planning staff estimated that approximately 40% of these costs support Cost Element
Public
Information/
General Counter
Long Range /
Advance
Planning
Code
Enforcement
Current Planning
- Direct Services
Total
Labor 79,682 $ 152,095 $ 13,003 $ 409,305 $ 654,084 $
Recurring Non-Labor 32,183 61,430 258,472 200,316 552,401 Townwide Overhead 85,010 162,266 50,874 436,675 734,825 Allocated Common Activities 44,919 85,741 73,547 238,724 442,932 DIVISION TOTAL 241,794 $ 461,532 $ 395,896 $ 1,285,020 $ 2,384,243 $ Cost Recovery Targeted from Fees 40% 0% 0% 100%
Amount Targeted for Consideration in Billings/Fees 96,718 - - 1,285,020 1,381,738 Amount Requiring Another Funding Source 145,077 461,532 395,896 - 1,002,505 Fully Burdened Hourly Rate $ 301 Reference: Direct Hours Only 4,585

Town of Los Altos Hills
Development Services Fee Study 13
land use application review activities, while the remaining costs should not be considered in the calculation of fees for services.
 Long Range / Advanced Planning – Planning staff supports the preparation, maintenance and implementation of the Town’s General Plan and Municipal Code. These costs are not recommended to be included in the fully burdened hourly rate that recovered costs from current planning fees; however, many agencies recover some or all of these costs in a separate general plan fee/surcharge.
 Code Enforcement – Work activities in response to a service or inspection request received by the Planning Division related to violation of a prior condition of approval, Town Ordinance or State law. Includes complaint investigation, follow up, and any associated abatement or enforcement actions. The Town’s costs for code enforcement activities are recovered directly from those who violate the code and are not recommended for recovery in current planning fees for services.
 Current Planning Direct Services – Planning’s responsibilities involving the administration of the Town’s zoning and site development codes which involves the review and processing of all site development and zoning applications, use permits, environmental reviews (CEQA) compliance. 100% of these costs are recoverable from Planning’s routine fees for service.

The fully burdened hourly rate involves both analytical and policy-related decisions regarding the inclusion of categorized activity costs. The decision to either include or exclude certain costs toward recovery in fees for service stems from the basic fee setting parameters set forth by industry standard fee calculation methods and the California State Constitution.

Section 2.2, Methods of Analysis, further describes the types of expenditures and allocated costs considered in the development of the rate. Appendix B.1 of this report provides a detailed analysis of the rate.

3.2 Fee Establishment
Appendix A.1 presents the results of the detailed cost recovery analysis of fees for the Town’s Planning Administration Division. The following is a summary of the overall changes to Planning’s fee schedule reflected in Appendix A.1.1:
 Deletion of Fees that are no longer used or needed such as:
o General Zoning Permit
o Conditional Use Permit and CUP Renewal / Ammendment by Planning Commission o Technical Environment Study Review
o Preparation of Initial Study/Negative Declaration
o Zoning Ordinance Interpretations.
 Reorganization of fee categories or clarification of fee names to create a more user-friendly fee structure
o Position Classification Level Hourly Rates to Composite Fully Burdened Rate 1 Refer to Section 2.2, Methods of Analysis, for additional discussion on the Study’s approach to adding, deleting, and revising fee categories.

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Development Services Fee Study 14
o Subdivision and Mapping Fees
o Annexation Fees
o Post Entitlement Building Permit Reviews (moved from Building fee schedule to Planning Fee Schedule)
 Movement of fees from the Planning Fee schedule to the Engineering Fee schedule to align with division-specific responsibilities. These fees include:
o NPDES C.3 Reviews
o Site Distance and Traffic Study Peer Reviews
o Sewer Capacity/ Impact/ Rate Study fees
 Addition of new fee categories, notated as “New” in the “Current Fee / Deposit” column of Appendix A.1 such as:
o Site Analysis Additional Processing
o SB9 Lot Split
o Williamson Act Applications

3.3 Cost Recovery Evaluation
In Appendix A.1 the “Cost of Service per Activity” column establishes the maximum adoptable fee amount for the corresponding service identified in the “Fee Name” list.

Currently, Planning is recovering approximately 27% of the total cost of providing services from fees. As the table below shows, the Town collects approximately $341,000 per year in revenue at the current fee amounts. At full cost recovery fee amounts and the same demand level for these services, the Town would recover approximately $1.3 million.

Table 3. Cost Recovery Outcomes
NBS provided a full cost of service evaluation and the framework for considering fees. Town staff reviewed the results and made an initial recommendation within the fee model for Town Council’s consideration, either equal to or below the maximum fee amount calculated by NBS.

The “Recommended Fee / Deposit Level” column in Appendix A.1 shows the Town staff’s initial recommended fee amounts. Based on this information, the staff recommends that all fees recover 100% of the costs of providing services.

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Development Services Fee Study 15

BUILDING ADMINISTRATION DIVISION
The Building Division is responsible for the built environment of the Town, ensuring that development and construction activities are consistent with the land use management and development entitlement efforts performed by Planning, as well as compliant with construction standards and Life/Health/Safety regulations established by the State and other entities.

The Division reviews architectural and structural plans for compliance with applicable building, plumbing, electrical, mechanical, and energy codes, conducts building inspections to ensure compliance with approved plans and applicable codes and provides general customer service to the public.

4.1 Cost of Service Analysis
The following table shows the Building Administration Division’s estimated full cost of providing services on an annual basis and the fully burdened cost per hour developed for cost recovery from fees for services.

Table 4. Fully Burdened Hourly Rate
As shown in the table above, the total cost of providing services for the Division is approximately $1.5 million per year. Of the Total cost, the results of the cost of service analysis identified $1.4 million in costs eligible for recovery from the Town’s Building Plan Check and Permitting fees for services. The remaining $52,000 in costs are recommended for recovery through funding sources other than fees. All subsequent cost of service calculations at the individual fee level assume a fully burdened hourly rate of $362.

Table 4 shows segregation of the total cost of services into two primary service categories. To further document the assumptions used to calculate the total costs eligible for recovery in fees as well as the fully burdened hourly rate, the following provides a description of each service category:
 Public Counter/General Information – Activities associated with providing general public counter and informational services that support the building permitting process. Typically, some portion of costs for the provision of general public information and assistance do not apply toward recovery from fees and are considered a basic function of governmental services to the public. Building staff estimated that approximately 80% of these costs support Cost Element
Public
Information/
General Counter
Building Plan Check
/ Permitting
Services
Total
Labor 69,831 $ 291,817 $ 361,648 $
Recurring Non-Labor 56,104 407,029 463,134 Division and Townwide Overhead 88,789 328,329 417,118 Allocated Common Activities 43,852 209,774 253,626
DIVISION TOTAL 258,575 $ 1,236,949 $ 1,495,525 $
Cost Recovery Targeted from Fees 80% 100%
Amount Targeted for Consideration in Billings/Fees 206,860 1,236,949 1,443,810 Amount Requiring Another Funding Source 51,715 - 51,715 Fully Burdened Hourly Rate $ 362 Reference: Direct Hours Only 3,988