Agenda packet — Orange City Council, September 9, 2025 (part 2 of 3)

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Item #: 4.1. 5/7/2025 File #: 24-0687

14. ATTACHMENTS
· Attachment 1 Vicinity Map
· Attachment 2 Existing Site Photographs
· Attachment 3 2023 Draft EIR No. 1870-20, dated March 2023 · Attachment 4 Final EIR No. 1870-20 [State Clearinghouse (SCH) No. 2021090399], dated June 28, 2023
· Attachment 5 Final EIR No. 1870-20 Technical Appendices · Attachment 6 Addendum to Certified EIR (SCH No. 2021090399) No. 1889 · Attachment 7 Addendum to Certified EIR (SCH No. 2021090399) No. 1889 Technical Appendices
· Attachment 8 Project Plans, date stamped received April 16, 2025 · Attachment 9 Color and Material Boards; Physical Boards Provided at Meeting City of Orange Printed on 5/1/2025Page 10 of 10
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CONDITIONAL USE PERMIT NO.3221
MAJOR SITE PLAN REVIEW NO. 1166
DESIGN REVIEW NO.5140
EN\TIRONMENTAL REVIEW NO. 1889, ADDENDUM TO CERTIFIED
ENVTRONMENTAL TMPACT REPORT NO. 1870-20 (SCH NO. 2021090399) RESOLUTION NO. PC 09-25

A RESOLUTION OF THE PLANNING COMMISSION

OF THE CITY OF ORANGE RECOMMENDING

APPROVAL TO THE CITY COUNCIL OF
CONDITIONAL USE PERMIT NO. 3221, MAJOR SITE
PLAN REVIEW NO. 1166, DESIGN REVIEW NO. 5140,
ENVIRONMENTAL REVIEW NO. 1889, ADDENDUM

TO CERTIFIED ENVIRONMENTAL IMPACT REPORT
NO. 1870-20 (SCH NO. 2021090399) FOR THE
DEMOLITION OF AN EXTSTING 40,000 SQUARE-FOOT

MANUFACTURING FACILITY AND CONSTRUCTION
oF A NEW 213,572 SQUARE-FOOT WAREHOUSE
FACILITY THAT INCLUDES 199,572 SQUARE FEET OF
WAREHOUSE AND 14,000 SQUARE FEET OF OFFICE
SPACE, A 450 SQUARE-FOOT DETACHED PUMP

ROOM, AND RELATED SITE IMPROVEMENTS,
LOCATED AT 534 W. STRUCK AVENUE
APPLICANT: PROLOGIS, MAGGIE XU
WHEREAS, the Planning Commission has authority per Orange Municipal Code (OMC) Sections 17.10.030.C and 17 .10.060.E to make recommendations to the City Council to take action on Conditional Use Permit No. 3221, Maior Site Plan Review No. 1 166, Design Review No. 5 140, and Environmental Review No. 1889, Addendum to Certified Environmental Impact Report No. 1870-20 (SCH No. 2021090399) for the demolition of an existing 40,000 square-foot manufacturing facility and construction of a213,572 square-foot warehouse facility that includes 199,572 square feet of warehouse space and I 4,000 square feet of office space, a 450 square-foot detached pump room, and related site improvements, located at 534 W. Struck Avenue. OMC Section 17.08.020 establishes the Planning Commission's authority to review and make recommendations to the City Council on all of the applications for the subject Project; and WHEREAS, Conditional Use Permit No. 3221, Major Site Plan Review No. 1166, Design Review No. 5140, and Environmental Review No. 1889, Addendum to Certified Environmental Impact Report No. 1870-20 (SCH No.2021090399) were filed by Prologis, Maggie Xu in accordance with the provisions of the OMC; and
WHEREAS, Conditional Use Permit No. 3221 , Major Site Plan Review No. I 166, Design Review No. 5140, and Environmental Review No. 1889, Addendum to Certified Environmental 284
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Impact Report No. 1870-20 (SCH No. 2021090399) were processed in the time and manner prescribed by state and local law; and
WHEREAS, on January 15,2025, the City's interdepartmental Staff Review Committee completed its review of the project and recommended the applications proceed to the Design Review Committee subject to conditions; and
WHEREAS, on May 7,2025, the City's Design Review Committee reviewed the Project and recommended approval with conditions to the Planning Commission by a 6-0-l vote.

WHEREAS, Environmental Review No. 1889, Addendum to Certified Environmental Impact Report No. 1870-20 (SCH No. 2021090399) was prepared to evaluate the physical environmental impacts of the project, in conformance with the provisions of the California Environmental Quality Act (CEQA) and in conformance with the Local CEQA Guidelines; and WHEREAS, the Planning Commission conducted one duly advertised public hearing on July 21, 2025, at which time interested persons had an opportunity to testifu either in support of or opposition to Conditional Use Permit No. 3221, Major Site Plan Review No. 1 166, Design Review No. 5140, and Environmental Review No. 1889, Addendum to Certified Environmental Impact Report No. 1870-20 (SCH No. 2021090399) upon property described in Exhibit "A" to this Resolution;
NOW, THEREFORE, BE IT RESOLVED that the Planning Commission recommends approval to the City Council of Conditional Use Permit No. 3221, Major Site Plan Review No. 1166, Design Review No. 5140, and Environmental Review No. 1889, Addendum to Certified Environmental Impact Report 1870-20 (SCH No. 2021090399) for the demolition of an existing 40,000 square-foot manufacturing facility and construction of a213,572 square-foot warehouse facility that includes 199,572 square feet of warehouse space and 14,000 square feet of office space, a 450 square-foot detached pump room, and related site improvements based on the following findings:

SECTION 1 _ FINDINGS
General Plan Finding

1. The project must be consistent with the goals and policies stated within the City's General Plan.

The project is consistent with the goals and policies stated within the City's General Plan Land Use and Economic Development Elements in that the proposed warehouse facility helps to provide a service that contributes to a diversified mix of land uses in the surrounding community. Redevelopment of the existing vacant and degraded site will re-establish the economic viability of the property through aesthetic enhancement and the elimination of physical deterioration. In addition, redevelopment of the site will provide warehouse and distribution services that support local revenue generating businesses which will in turn contribute to the economic vitality and support the employment base in the area. 285
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Conditional Use Permit Findings

1. A Conditional Use Permit shall be granted upon sound principles of land use and in response to services required by the community (OMC 17.10.030.F.1).

The granting of this Conditional Use Permit is based upon sound principles of land use and in response to the services required by the community. The proposed project supports the goals of the existing General Plan Land Use Element by fulfilling a range of desired uses. The project implements site and building design features to be compatible with adjacent surrounding residential, public facility, commercial, and industrial uses. The proposed contemporary building design complements the character ofthe area, and the landscaping provides the project frontages with a hierarchy of plant material that softens the building mass and scale. New trees and landscaping will provide a visual buffer for the residential development to the north and adjacent HUB Resource Center. Granting a permit in this instance is therefore based upon sound land use principles and responds to the needs of the community at-large.

2. A Conditional (Jse Permit shall not be granted if it will couse deterioration of bordering land uses or ueate special problemsfor the area inwhich it is located (OMC I7.I0.030.F.2).

Consideration has been given to whether the proposed 24-hour warehouse and distribution use will detrimentally affect adjacent land uses. The project is located approximately 47 to 147 feet from residential uses to the north and northeast. The project is designed to be mindful of these neighboring residential uses and incorporates various site and building design features, including warehouse layout with the truck loading dock on the east side adjacent to the existing railroad tracks and away from the adjacent residential properties, two designated truck/trailer access driveways on the northeast and northwest corners to ensure adequate on-site queueing and circulation, installation of a 14-foot-tall concrete screen wall along the north side of the loading dock, layered landscape setbacks including at the northeast corner truck yard entrance, on-site signage that provides directional guidance to trucks entering and exiting the property, and truck idling restrictions. In addition, Staff included Conditions of Approval to ensure that grading and construction operations, and truck traffic generated by the project minimize impacts to adjacent residential uses.

The project complies with the development standards of the Industrial (M-2) zone.

Development of the project would re-introduce business activity to the property and enhance the existing industrial character of the site and surroundingarea with a new contemporary building design, new landscaping, hardscape, on-site improvements, and street frontage improvements.

3. A Conditional Use Permit must be considered in relationship to its elfect on the community or neighborhood planfor the area inwhich it is located (OMC 17.10.030.F.3).

There is no community or neighborhood plan for the area. As stated in the General Plan finding, the project is consistent with and implements the goals and policies of the General Plan. The project site is designated Light Industrial in the City of Orange General Plan, which allows for 286
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the warehousing and distribution of goods. The exterior design, including colors and materials, and landscape palette provides an internally consistent and integrated design theme that upholds community aesthetics.

4. A Conditional Use Permit, if granted, shall be made subject to those conditions necessary to preserve the general welfore, not the individual welfare of any particular applicant (OMC

17.10.030.F.4).

All project conditions maintain a purpose of preserving the general welfare of the City and community. Conditions specifically serve to manage project construction, provide for site maintenance, address water quality, protect or improve the public right-of-way, protect or improve utilities, and accommodate aesthetics.

Major Site Plan Review Findings:

1. The project design is compatible with surrounding development and neighborhoods (OMC

17.10.060.H.1).

The surrounding development and neighborhood consist of public facility and multi-family residential uses to the north and northeast, industrial and commercial uses to the south and west, and the railroad and industrial uses to the east. The project complies with the development standards of the M-2 zone and is compatible with the adjacent surrounding development and uses. The project incorporates site and building design features to be mindful of residential uses to the north and northeast, including warehouse layout with the truck loading dock on the east side facing the existing railroad and away from residential uses, two designated truck/trailer access driveways on the northeast and northwest comers to ensure adequate on-site queueing and circulation, installation of a 14-foot-tall concrete screen wall along the north side of the loading dock, layered landscape setbacks including at the northeast comer truck yard entrance, on-site signage that provides directional guidance to trucks entering and exiting the property, and truck idling restrictions. The proposed contemporary building design and scale complement the eclectic character of the area and the landscaping provides the project frontage with a hierarchy of plant material that soften the building mass and scale.

Overall, the proposed project presents an integrated design that provides a renewed, updated, and improved appearance to the site and to the surrounding community.

2. Major Site Plan approval shall be gronted if the project conforms to City development standards and any applicable special design guidelines or specific plan requirements (OMC

17.10.060.H.2).

The project as proposed conforms to City's development standards for the .}i4-2 zonrng district.

There are no special design guidelines or specific plans affecting the property.

3. Major Site Plan approval shall be granted if the project provides for safe and adequate vehicular and pedestrian circulation, both on- and off-site (OMC 17.10.060.H.3). 287
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The project provides safe and adequate access and circulation for vehicles and pedestrians from West Struck Avenue. The on-site circulation is designed to accommodate all access needs to parking spaces and for emergency vehicles, and disabled parking and access is provided to accommodate building code requirements. Pedestrian access to the building is provided along the north, east, and west sides of the building, and pedestrian gates are located at the truck yard gated entries on the northeast side and southeast corner of the building.

4. Major Site Plan approval shall be granted f City services are available and adequate to serve the project (OMC 17.10.060.H.4).

A review of the project with all City Departments concludes that City services will be available and adequate to serve this site, including water, sewer, police, and fire services.

5. Maior Site Plan approval shall be granted if the project has been designed to fully mitigate or substantially minimize adver s e environmental ffi cts (O MC I 7. I 0. 060. H. 5).

Any potentially significant environmental effects have been evaluated in Environmental Review No. 1889, Addendum to Certified Environmental Impact Report No. 1810-20 (SCH No. 2021090399) and mitigated to a less than significant level. Project conditions, mitigation measures, and the OMC will adequately manage construction and use regulation needs of the project.

Design Review Finding:

The project design upholds community aesthetics through the use of an internally consistent, integrated design theme and is consistent with all adopted specific plans, applicable design standards, and their required findings (OMC I 7. I 0.070.G.3).

The proposed project complies with the Orange Municipal Code, including, but not limited to the industrial development standards, parking, and landscape standards. The project is appropriate for the location and for the site. The consistent architectural design of the building and accessory structures, including colors and materials, brings a contemporary aesthetic to an area that is characterized by an eclectic mix of industrial, commercial, and multi-family residential development. The proposed landscaping provides the project frontage with flowering trees, shrubs, and accent foliage that soften the building height and massing as seen from the public right-of-way, and provides an appealing pedestrian environment between the project and surrounding uses. The project presents an internally consistent and integrated design theme that upholds community aesthetics. The project as proposed will generally provide positive improvements to the vacant site. There are no specific plans or design standards that are applicable to this site.

SECTION 2 _ ENVIRONMENTAL REVIEW
A Mitigated Negative Declaration (lvIND) was originally prepared for the previous truck terminal project. On September 23,2021, the City circulated a Notice of Intent to Adopt MND No. 1870- 20 for the project. The MND was circulated for public review from September 23 to October 25, 288
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2021. During the 30-day public review period, comments received requested additional technical analysis (e.g., air quality and noise modeling, traffic). In order to address the environmental concems raised, additional technical analyses were prepared and Draft EIR No. 1870-20 was prepared to provide a comprehensive environmental review of the project. The Draft EIR was available for public review for 45 days, beginning on March 31,2023, and ending on May 15, 2023. Staff received five comments during the public review period and prepared responses to comments to address any environmental concems.

On August 22,2023, the City Council approved Resolution No. 1 1487 certifying Final EIR No. 1870-20 [State Clearinghouse (SCH) No. 20210903991, adopting a Mitigation Monitoring and Reporting Program and Findings of Fact; and approving CUP No. 3137-21, MJSP No. 1039-21, and DRC No. 5028-21. The 2023 Certified EIR and its technical appendices are attached for reference (Attachments 8 - 10). The 2023 Certified EIR concluded that the truck terminal project would not result in any significant and unavoidable environmental impacts. Project-level mitigation measures were required to reduce potentially significant impacts to levels considered less than significant for the following topical issues: Biological Resources (due to the potential to impact nesting migratory birds protected by the Migratory Bird Treaty Act and California Fish and Game Code); Cultural Resources (due to the potential to encounter buried archaeological resources); Geology and Soils (due to the potential to encounter buried paleontological resources); Hazards andHazardous Materials (due to the potential to uncover contaminated soils); and Tribal Cultural Resources (due to the potential to encounter buried tribal cultural resources).

Environmental Review No. 1889, an Addendum to Certified EIR No. 1870-20 (SCH No. 2021090399) was prepared for the current warehouse project. The purpose of the Addendum is to evaluate the potential environmental impacts of the proposed project. In accordance with the California Environmental Quality Act (CEQA), the Addendum analyzes the warehouse project and demonstrates that all potential environmental impacts associated with the project at buildout would be within the envelope of impacts already evaluated in the 2023 Certified EIR. Accordingly, this Addendum provides an analysis of the revised project and verification that the revised project will not result in any new, increased or substantially different impacts, other than those previously considered and addressed in the 2023 Certified EIR. The 2023 Certified EIR Mitigation measures are included in the Addendum that reduce potential impacts to less than significant levels. Public review of the Addendum is not required.

SECTION 3- CONDITIONS OF APPROVAL
BE IT FURTHER RESOLVED that the following conditions are imposed:

Community Development Department, Planning Division :

1. All Site and Building Design Features and Mitigation Measures identified in Environmental Review No. 1889, Addendum to Certified Environmental Impact Report No. 1870-20 (SCH No. 2021090399) and in the associated Mitigation Monitoring and Reporting Program, included as Attachments 1l and 12 to the Planning Commission staff report for this project, shall be incorporated as conditions ofapproval for the project by the final decision-making body and shall be implemented as described in Environmental 289
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6. Review No. 1889, Addendum to Certified Environmental Impact Report No. 1870-20 (SCH No. 2021090399).

If not utilized, project approvals expire two years from the approval date. Extensions of time may be granted in accordance with Orange Municipal Code (OMC) Section

17.08.060.

Within two (2) business days of approval by the final decision-making body for this project, the applicant shall deliver to the Planning Division a cashier's check payable to the Orange County Clerk in an amount required to fulfill the fee requirements of Fish and Game Code Section 7l|4(d)(2) and the County Administrative fee, to enable the City to file the Notice of Determination required under Public Resources Code 21152, & Cal Code Regulations 15075. If it is determined that there will be no impact on wildlife resources, the fee shall be as required based on the current fee schedule.

Within two (2) business days of approval by the final decision-making body for this project, the applicant shall submit a deposit to the Planning Division for the Mitigation Monitoring and Reporting Program. Time spent by City staffto complete the project will be charged to the applicant on an hourly basis, in accordance with the city's fee schedule.

The final conditions of approval shall be reprinted on a dedicated sheet (or sheets) after the Title Sheet of the construction documents when submitting to the Building Division for the plan check process.

The applicant agrees, as a condition of City's approval of Conditional Use Permit No. 3221, Major Site Plan Review No. 1166, Design Review No. 5140, and Environmental Review No. 1889, an Addendum to Certified Environmental Impact Report No. 1870-20 (SCH No. 2021090399), to indemnifu, defend, and hold harmless, at applicant's expense, the City, its officers, agents, and employees ("City") from and against any claim, action or proceeding brought against the City, including, but not limited to, any claim, action or proceeding commenced within the time period provided in Government Code Section 66499.37 to attack, review, set aside, void or annul the City's approval, to challenge the determination made by the City under the California Environmental Quality Act ("CEQA") or to challenge the reasonableness, legality or validity of any condition attached hereto.

City shall promptly notify applicant of any such claim, action or proceeding to which the City receives notice and to cooperate fully with the applicant in the defense thereof.

Applicant shall reimburse the City for any and all costs and expenses, including, but not limited to, court costs and attorney's fees that the City may be required to pay, including any expenses ordered by a court or expenses incurred through the Office of the City Attorney in connection with said claim, action or proceeding. City may, in its sole discretion, participate in the defense of any claim, action or proceeding but such participation shall not relieve applicant of the obligations of this condition. In the event the applicant is required to defend City in connection with such claim, action or proceeding, City shall have the right to approve counsel to so defend the City, approve all significant decisions concerning the manner in which the defense is conducted and approve any all settlements, which approval(s) shall not be unreasonably withheld. The obligations set 290
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forth herein remain in full force and effect throughout all stages of litigation including any and all appeals of any lower court judgment rendered in the proceeding. Further, applicant agrees to indemnifu, defend and hold harmless the City for all costs and expenses incurred in enforcing this provision.

The applicant shall comply with all federal, state, and local laws, including all City regulations. Violation of any of those laws in connection with the use may be cause for revocation of this permit.

This project is approved as a precise plan and shall conform to and be maintained in accordance with plans and exhibits labeled as Attachment l3 in the Planning Commission staff report. After any application has been approved, if plan modifications are proposed regarding the location or alteration of any use or structure, or deviations become necessary to site improvements including, but not limited to, landscaping and parking because of unforeseen requirements from any City Department, utility provider, or State or Federal statute, a changed plan may be submitted to the Community Development Director for approval. If the Community Development Director determines that the proposed change complies with the findings, conditions, and the spirit and intent of the approval action, and that the action would have been the same for the changed plan as for the approved plan, the Community Development Director may approve the changed plan administratively.

Should the modifications be considered substantial, the modifications shall be reviewed and approved by the Design Review Committee, Planning Commission, and/or City Council, as appropriate, and as determined by the Community Development Director.

Subsequent modifications to the approved architecture, color scheme, and landscape plan shall be submiued for review and approval to the Community Development Director.

Should the modifications be considered substantial, the modifications shall be reviewed and approved by the Design Review Committee.

Any future expansion in area or in the nature and operation of the approved use by Conditional Use Permit No. 3221, Major Site Plan Review No. I166, Design Review No. 5140, and Environmental Review No. 1889, an Addendum to Certified Environmental Impact Report No. 1870-20 (SCH No. 2021090399) shall require new or amended applications.

The project approval includes certain fees and/or other exactions. Pursuant to Government Code Section 66020, these conditions or requirements constitute written notice of the fees and/or exactions. The applicant is hereby notified that the ninety (90) day protest period commencing from the date of approval of the project has begun. If the applicant fails to file a protest regarding these conditions or requirements, the applicant is legally barred from later challenging such exactions per Government Code Section 66020.

Prior to building permit issuance, the applicant shall pay all applicable development fees, including but not limited to: City sewer connection, Orange County Sanitation District Connection Fee, Transportation System Improvement Program (TSIP), Fire Facility, 9 t2
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Police Facility, Park Acquisition, Library, Sanitation District, and School District, as required.

13. Prior to building permit issuance, the applicant shall pay any outstanding monies due to the City of Orange for Planning Division entitlement activities related to this project.

14. Building permits shall be obtained for all construction work, as required by the City of Orange, Community Development Department's Building and Safety Services. Failure to obtain the required building permits may be cause for revocation of the entitlements provided.

15. All signage shall comply with Sign Regulations of the OMC, Chapter 11.36 and subject to approval by the Community Development Director.

16. Grading operations shall be restricted to Monday through Friday between the hours of 7:30 a.m. and 5:00 p.m., with limited grading as necessary permitted on Saturdays between the hours of 8:00 a.m. and 4:30 p.m. Mechanics may service the equipment up to two hours after each shift.

17. All other construction activities (i.e. not grading operations) shall conform to the City's Noise Ordinance, OMC Chapter 8.24, and shall be limited to the hours between 7:00 a.m. and 8:00 p.m. Monday through Saturday. No construction activity will be permitted on Sundays and Federal holidays.

18. Any graffiti shall be removed within 72 hours from the time the City of Orange Notice of Violation is received by the applicant/property owner. This condition applies to both the pre-and post-project site.

19. The applicant shall at all times provide the required number of parking spaces designated on the approved building permit plans.

20. Any new lighting on the premise shall be installed in such a way to direct, control, and screen the lighting to prevent off site light spillage onto adjoining properties and shall not be maintained in a manner constituting a nuisance to adjacent and surrounding properties.

21. Prior to building permit issuance, the private tracks on the property shall be abandoned and removed.

22. Prior to building permit issuance, the applicant shall demonstrate to the satisfaction of the Director that all mechanical and air conditioning equipment shall be shielded and screened from view from adjacent streets and properties. The screening shall be integrated architecturally with the building and painted to match the walls of the building.

23. Prior to building permit issuance, all required parking spaces shall be shown on construction documents as doubled striped to City standards at the time of approval.

24. Prior to building permit issuance, the applicant shall identify the precise location of existing walls proposed for demolition, if applicable. If the location of the existing wall slated for demolition is wholly or partially upon an adjacent property, the applicant shall secure the 292
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25. property owner(s) approval to demolish and replace the wall prior to building permit issuance. The applicant will be responsible for any site repairs to walls damaged through demolition activity.

Prior to building permit issuance, the applicant shall prepare a final landscaping and irrigation plan consistent with the grading plans, site plans, and the conceptual landscaping plan as proposed for the project for the review and approval of the Community Development Director in coordination with the Public Works Director. Landscape and irrigation plans shall be prepared by a landscape architect. The City may require peer review of submitted landscape and inigation plans by a separate registered landscape architect at the applicant's cost. Subsequently, upon final inspection, the City may require a separate landscape architect to verifu, at the applicant's cost, that planting materials and irrigation are installed according to approved landscape plans.

Prior to City approval of the landscape plans, the applicant shall review the approved Water Quality Management Plan (WQMP) and ensure the proposed landscape plans are consistent with the project grading plans and show the proposed structural storm water treatment BMPs incorporated into the project.

Prior to building permit issuance, all landscaping located within public areas shall be shown on the landscape plans and shall include the installation of root baniers acceptable to the Public Works Department on the sidewalk side of the tree or where conditions warrant the installation of a Deep Root box as directed by the Public Works Director.

Prior to building permit issuance, final landscaping plans for the project shall be designed to comply with the City's Water Efficient Landscape Guidelines as described in Section IX et al of the City of Orange Landscape Standards and Specifications. The project landscape architect shall submit documentation certifying compliance with this requirement (Appendix B of the City of Orange Landscape Standards and Specifications) for review and approval by the Community Development Director in coordination with the Public Works Director.

Prior to certificate of occupancy issuance, all landscaping improvements shall be completed according to the approved plans, the City of Orange Water Efficient Landscape Guidelines, and City of Orange Landscape Standards and Specifications. The project landscape architect shall submit documentation certiffing compliance with this requirement (Appendix E of the City of Orange Landscape Standards and Specifications) for review and approval by the Community Development Director, in coordination with the Public Works Director.

Prior to building permit issuance, City required inigation and landscape inspection notes, in accordance with the City of Orange Landscape Standards and Specifications, shall be placed on the final landscape plan, to the satisfaction of the Community Development Director in coordination with the Public Works Director.

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Prior to building permit issuance, the final landscape plan shall be reviewed and approved by the Public Works Director when landscaping is proposed within the public right-of-way and/or the project is constructing Storm Water Quality Best Management Practices (BMPs) in landscaped areas.

Prior to building permit issuance, the final landscape plan shall include a note that a fully automated irrigation system will be provided.

Prior to building permit issuance, landscape plans shall include landscape area calculations needed for State landscape water use reporting.

Landscape maintenance shall be performed in such a manner as to allow all trees to retain their full canopy height for screening and full canopy breadth for shade at point of maturity, except as required for public safety purposes.

Landscaping shall be maintained so as to not interfere with lighting or addressing. All landscape areas shall be maintained in a neat and healthy condition. Should the plant material die, the property owner/operator shall replace it with similar new plant material.

Prior to certificate of occupancy issuance, all parking lot and landscaping improvements shall be completed according to the approved plans and to the satisfaction of the Community Development Director.

The property owner shall be responsible for maintaining the property to a level deemed adequate by the Community Development Director. This includes, but is not limited to, the buildings, landscaping, trash areas, signage, utilities, property walls, and gates.

Construction equipment shall be properly maintained per manufacturers specifications and fitted with the best available noise suppression devices (i.e., mufflers, silencers, wraps, etc).

Construction equipment shall not idle for extended periods of time in the vicinity of sensitive receptors.

Prior to grading permit issuance, the construction contractor shall prepare a traffic control plan detailing the locations of equipment staging areas, material stockpiles, proposed road closures, and hours of construction operations to minimize impacts to sensitive receptors.

Fixed and/or stationary construction equipment shall be located as far as possible from sensitive receptors (e.g., generators, compressors, rock crushers, cement mixers). Shroud or shield all impact tools, and muffle or shield all intake and exhaust ports on powered construction equipment.

In conjunction with the operation of the business(es), should parking or queuing issues arise on the site or the surrounding neighborhood, the applicant shall work with the Community Development Department to resolve any issues. If such issues are not resolved to the City's satisfaction, the Major Site Plan Review application shall be presented to the Planning Commission for its consideration of further conditions and modifications. 40 39.
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47 Prior to building permit issuance, the applicant shall demonstrate that all trash enclosures shall conform to City Standard Plan 409 Trash Enclosures.

Prior to building permit issuance, the applicant shall demonstrate that the trash enclosures utilize similar materials, colors, and finishes as the industrial buildings, including any roofing.

Prior to building permit issuance, the applicant shall demonstrate to the satisfaction of the City that coordination has occurred with CR&R Environmental Services to schedule trash collection from the site a minimum of once a week.

Prior to grading permit/construction permit issuance, the applicant shall coordinate with the Southern Califomia Regional Rail Authority (SCRRA) and the Orange County Transit Authority (OCTA) on any potential modifications to the rail crossing, including adjacent development which may require a diagnostic in accordance with California Public Utilities Commission and the Federal Railroad Administration requirements at the onset of the final design phase.

Prior to approval of the final landscape plan, the applicant shall coordinate with the City and OCTA with respect to the type and location of trees at the northeast corner and along the northem boundary of the project site to ensure consistency with Metrolink SCRRA's Design Criteria Manual.

The applicant shall contact and coordinate with SCRRA should a fught-of-Way Encroachment Agreement be necessary.

Prior to operation of the business(es), the applicant shall file for, or if applicable, amend a business license with the Business License Division. Failure to obtain the required business license will be cause for revocation of this approval.

In conjunction with the operation of the business(es), all loading and unloading (i.e. deliveries) activities shall only occur in the designated loading dock and loading zone areas on the subject site.

In conjunction with the operation of the business(es), all loading and trash enclosure areas shall be maintained and kept clean and free of debris.

In conjunction with the operation of the business(es), all noise levels generated shall conform to the levels allowed by the OMC.

Truck trips generated by the project shall utilize the City's existing truck routes to travel to and from the project vicinity.

Prior to certificate of occupancy issuance, the applicant shall complete the following: 1) posting of the truck routes in the building; 2) tenant provided driver education on the truck routes; 3) install truck route street signage; and 4) install anti-idling signs on the site that stipulate a 5-minute idling restriction pursuant to Title 13 of the California Code of Regulations Section 2485.

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55. Prior to building permit issuance, a Transportation Management Program shall be submitted for review to the Community Development Department.

Design Review Committee :

56. Prior to building permit issuance, the Magnolia trees located at the front ofthe project shall be upsized to a 36-inch box size.

57. Prior to building permit issuance, the six-foot wrought iron fencing along the north property line shall be moved from back of sidewalk to the back of trees at the edge of the parking lot.

58. Prior to building permit issuance, the tree palette shall be revised to reflect more water effrcient species for drought tolerance and security in consultation with staff.

Fire Department:

59. Plans submitted for building plan review shall comply with the California Fire Code as amended by the City and as frequently amended and in effect at the time of application for Building Permit. Onsite fire department access will require easement recording prior to Rough Grading Permit issuance and shall be reviewed by the Fire Department prior to approval.

Police Department:

60. Prior to building permit issuance, the project shall comply with the requirements of OMC Chapter 15.52 (Building Security Standards), which relates to hardware, doors, windows, lighting, etc. Approved structural drawings, if any, shall include sections of the security code that apply. Specifications, details, or security notes may be used to convey the compliance.

61. Security and design measures that employ Defensible Space concepts shall be utilized in development and construction plans. These measures incorporate the concepts of Crime Prevention through Environmental Design (CPTED), which involves consideration such as placement and orientation of structures, access and visibility of common areas, placement of doors, windows, addressing and landscaping. 62 Prior to building permit issuance, a photometric study shall be reviewed and approved by the Police Department. A minimum of one foot candle shall be maintained on all surfaces of the parking lot, from dusk until the termination of business every operating day. The applicant shall ensure that lighting on the site shall be directed, controlled, and screened in such a manner so as to refrain from shining directly on surrounding properties.

Prior to certificate of occupancy issuance, the applicant shall schedule a light reading inspection with the Crime Prevention Bureau. The lighting shall be tested and confirmed to determine if the lighting meets or exceeds the exterior boundary standards. The applicant shall use shielding so as to ensure that the light standards meet the requirements of OMC 63 296
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Section 17.12.030 for the areas beyond the property's exterior boundaries; light spillage or pollution to surrounding residential areas shall not exceed a maintained minimum of 0.5 foot-candle.

Public Works Department, Solid Waste, Tree Removal Permits Section:

64. Should the tenant or business operator produce more solid waste than the designed amount, they shall be responsible for constructing additional trash enclosures, compactors, or expanding the current enclosure to adequately accommodate the solid waste generated. The proposed location(s) of the new (or expanded) trash enclosure(s)/compactors shall be approved by the Community Development Director or designee prior to construction.

65. Prior to building permit issuance, a Tree Removal Permit shall be approved by the Public Works Director in accordance with OMC Chapter 12.32. A plan is required for submittal to the City depicting all of the existing on-site trees, the species of each tree, and the number of trees proposed for removal and replacement.

Public Works Department, Subdivision Section:

66. Prior to building permit issuance, the applicant shall dedicate and record a Fire Access Easement per Fire Department requirements.

67. The applicant shall obtain a letter from Southern California Edison (SCE) indicating that the existing SCE easements on site will be abandoned. Formal abandonment or quitclaim documents will be required prior to grading permit issuance.

68. Prior to grading permit issuance, all works within the public right-of-way and public utility easements will require Encroachment Permits, including sidewalk and driveway constructions and utility main and lateral constructions.

69. Prior to grading permit issuance, all public infrastructures, including street sections, sidewalk, driveway apron, and utilities shall comply with City of Orange Standard Plans and Specifications.

70. Prior to certificate of occupancy issuance, utilities serving the development, such as electric, cable television, street lighting and communication shall be installed underground, and completed and approved by the appropriate utility provider.

71. Prior to certificate of occupancy issuance, the applicant shall remove unused driveway approaches and restore them to full height curb and gutter, including any sidewalk restoration at the driveway apron.

72. Prior to grading permit issuance, driveway aprons shall conform to Public Works Standard Plan 115 for commercial driveways with ADA accessibility. 73- Prior to grading permit issuance, all driveway approaches shall conform to ADA standards for wheelchair access conforming to Public Works Standard Plans 115 and 116. 297
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74. Prior to certificate of occupancy issuance, the applicant shall repair any cracked, uneven, or damaged public sidewalk, curb and gutter along the property frontage.

75. Prior to certificate of occupancy issuance, all landscaping shall include the installation of root barriers on the sidewalk side of tree, or where conditions warrant, the installation of Deep Root box as directed by the Public Works Department.

76. Prior to certihcate of occupancy issuance, sanitary sewer system connecting from the buildings to the public mainline shall be private and maintained by the property owner.

77. Prior to building permit issuance, any private sewer system connecting directly to Orange County Sanitation District (OCSD) lines without using City of Orange sewer systems shall require a permit from OCSD.

78. Prior to certificate of occupancy issuance, pavement restorations on streets, under Moratorium or with a Pavement Condition Index of 75 or greater, shall be done per Instruction 15 of the Encroachment Permit.

Prior to certificate of occupancy issuance, the applicant shall construct sidewalks to meet current standards along W. Struck Avenue per City of Orange Engineering Standard Plan r 18.

Prior to grading permit issuance, the applicant shall submit a grading plan in compliance with City standards for review and approval by the Public Works Director. All grading and improvements on the subject property shall be made in accordance with the Manual of Grading and Standard Plans and Specihcations to the satisfaction of the Public Works Director. The applicant may be required to include Phased Erosion and Sediment Control Plans, Site Demolition Plan, and Utility Plan as parts of the grading plan.

Prior to grading permit issuance, plans preparation and submittals shall be per Development Services Plan Preparation Guidelines and Checklist, and Checklist for Submittal Packages.

Prior to grading permit issuance, the applicant shall submit a Drainage Report (Hydrology Study) for review and approval by the City. The Drainage Report format and contents shall be per the City guidelines in conjunction with the Orange County Hydrology Manual.

Prior to grading permit issuance, the applicant shall submit a Sewer Capacity Analysis for review and approval by the City.

Prior to grading permit issuance, a geotechnical report shall accompany the grading plan review.

Prior to grading permit issuance, the contractor shall obtain a grading permit from Public Works Department prior to start of any site demolition, clearing and grubbing, and grading.

Prior to grading permit issuance, any soil imported or exported shall require a Transportation Permit from the Public Works Department Traffic Division.

81. 82.

83. 84.

85. 86.
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87. 88.

89. 90.

91. 92.

93. 94.

95. 96.

97. Public

98. Prior to grading permit issuance, an approval by the City Council is required prior to import or export ofsoil exceeding 30,000 cubic yards. A dirt haul route shall be approved by the City Council and the travel path is subject to pavement deterioration evaluation [O.M.C.

10.67.030(B)1.

Prior to grading permit issuance, upon submittal of grading plan for plan check, the applicant shall submit a deposit to cover plan check and inspection services related to the grading activities.

Prior to grading permit issuance, the grading plan shall detail all of the locations where retaining walls will be constructed. Geometric detail of retaining walls shall be shown on the grading plan, including material type, dimensions, backfill, and subdrains. A building permit is also required for retaining walls over 4 feet in height as measured from the bottom of the footing to the top of the wall prior to construction. Structural details and design calculations shall be submitted as a separate document and will be reviewed and permitted by City Building Division.

Prior to grading permit issuance, any grading outside of the owner's property boundary shall require the applicant to either obtain a temporary construction easements or permission by adjacent property owners in a form suitable to the Public Works Director.

Prior to grading permit issuance, trash receptacle locations and details shall be included on the grading plan. The trash storage area shall be constructed per Public Works Standard Plan 409.

Prior to grading permit issuance, show all sewer and storm drain lines on the grading plan.

Other utility lines, such as water lines, may also be shown on grading plan for reference.

Prior to grading permit issuance, show all structural BMPs for water quality purpose on grading plan. Water quality features shown on the grading plan must match the WQMP.

Prior to grading permit issuance, any direct storm water discharge into the Orange County Flood Control (OCFD) channels shall require a permit from OCFD.

Prior to grading permit issuance, the applicant shall maintain in good condition, all on-site driveways where heavy-duty trucks would travel.

Prior to grading permit issuance and prior to building foundation construction, a Certificate Letter of Line and Grade shall be submitted to the Public Works Construction Inspector demonstrating that the site grading and pad elevation are completed according to the grading plan.

Prior to grading permit issuance, the applicant shall construct a new sidewalk to join the existing sidewalk at the terminus of the cul-de-sac.

Works Department, Trffic Division:

In addition to other impact fees that may be applicable, the proposed project, as is currently shown on the plans, will be responsible for paying Transportation Systems Improvement 299
Program (TSIP) fees. Final TSIP fees will be calculated using current rates at the time of building permit issuance.

99. Prior to grading permit issuance, applicant shall, to the satisfaction of the Public Works Department, conduct all necessary activities, including, but not limited to, soils analysis, to determine pavement section of Struck Avenue (between Batavia Street and the east terminus/cu1-de-sac) needed to support the traffic loading (TI of 9.5) identified in the Project's approved Traffic Impact Study. The proposed pavement section shall be approved by the Public Works Department.
100. Prior to certificate of occupancy issuance, applicant shall (remove and) reconstruct Struck Avenue (between Batavia Street and the east terminus/cul-de-sac) to provide for the approved pavement section. The pavements section shall be no less than the minimum identified in the City's Standard Plan No. 104 (Standard Commercial and Industrial Street Section.) Applicant shall design and construct the aforementioned and any associated street improvements to the satisfaction of the Public Works Department, and accordance with all applicable laws, requirements, and standards.
101. Truck traffic shall be routed to impact the least number of sensitive receptors 102. Truck trips generated by the project shall utilize the City's existing truck routes to travel to and from the project vicinity.

Public Works Department, Water Division:
103. Prior to building permit issuance, the applicant shall submit improvement plans to the Water Division for review and approval for any new fire hydrants, domestic water services, fire services, landscape services, backflow prevention devices, and any other proposed improvements or relocations affecting the public water system facilities. 104. Prior to the grading permit issuance, the applicant shall construct all public and/or private improvements to the satisfaction of the Water Division. The applicant may be required to enter into an agreement with the City of Orange, and post security in a form and amount acceptable to the City Engineer and/or Water Division to ensure construction of said improvements.
105. Prior to building permit issuance, the applicant shall be responsible for the installation andlor relocation of the proposed or existing public water system facilities to a location and of a design per the improvement plans approved by the Water Division. 106. Prior to certificate of occupancy issuance, the applicant shall be responsible for the installation of necessary fire hydrants and fire services as approved by the Fire Department and Water Division.
107. Prior to grading permit issuance, the Water Division shall approve the type and location of landscaping and fire service (backflow prevention) device for proposed City seruices.

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108. Prior to building permit issuance, construction documents shall show that a six-foot minimum horizontal clearance and a one-foot minimum vertical clearance would be maintained between City water mains, laterals, services, meters, lire hydrants and all other utilities except sewer. The Water Division shall review and approve the construction documents.
109. Prior to building permit issuance, construction documents shall show that an eight-foot minimum clearance is provided between City water mains, laterals, services, meters, fire hydrants, signs, or trees or other substantial shrubs and plants as required by the Water Division. The Water Division shall review and approve the construction documents. 1 10. Prior to building permit issuance, construction documents shall show that permanent signs, awning, surface water quality management features or other structures are not built over water mains, laterals, services, meters, or fire hydrants as required by the Water Division. 1 1 1. Prior to building permit issuance for the first phase of work, the applicant shall be responsible for obtaining approval of all necessary encroachment permits from affected agencies for all public water construction work.
112. Prior to approval of a water improvement plan, the applicant shall satisfl, all water main connection, plan check, and inspections charges as determined by the Water Division. 113. Plans submitted during plan check shall show that the water improvement plans are consistent with the fire suppression plans and or fire master plan. The applicant's consultant preparing the water improvement plans shall coordinate their plans with the consultant preparing the fire suppression plans and/or fire master plan so that their designs concul.
tr4.
1 15.
1 16.

Public
tt7.

Plans submitted during plan check shall show that the minimum separation requirements are met and that each of the various designer's plan sets match. The applicant's consultant preparing the improvement and utility plans shall coordinate their plans with the consultants preparing the landscape, architectural, surface water quality management, fire master and/or fire suppression plans so that their designs are consistent.

At least fourteen calendar days prior to commencing construction, the applicant's civil engineer shall prepare and provide product material submittals consistent with the water improvement plans for all proposed public water system facilities to the Water Division per the City of Orange General Water Construction Notes for review and approval.

Prior to certificate of occupancy issuance, the applicant shall fumish and install individual pressure regulators on new services where the incoming pressure exceeds eighty-pounds per square inch.

Works Department, Water Quality Section;
Prior to grading permit issuance, the applicant shall submit a Priority Project WQMP for review and approval to the Public Works Department that:
301
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1 18.
a. Prioritizes the use of Low Impact Development principles as follows: preserves natural features; minimizes runoff and reduces impervious surfaces; and utilizes infiltration of runoff as the method of pollutant treatment. Infiltration BMPs to be considered include the use of permeable materials such as concrete and concrete pavers, infiltration trenches, infiltration planters, and other infiltration BMPs as applicable,
b. Incorporates the applicable Site Design, Routine Source, Structural Control and Low Impact BMPs as defined in the Model Water Quality Management Plan and Technical Guidance Document,
c. Maintains the hydrologic characteristics of the site by matching time of concentration, runoff, velocity, volume and hydrograph for a2-year storm event, d. Minimizes the potential increase in downstream erosion and avoids downstream impacts to physical structures, aquatic and riparian habitat, e. Generally describes the long-term operation and maintenance requirements for structural and Treatment Control BMPs,
f. Identifies the entity or employees that will be responsible for long-term operation, maintenance, repair and or replacement of the structural and Treatment Control BMPs and the training that qualifies them to operate and maintain the BMPs, g. Describes the mechanism for funding the long-term operation and maintenance of all structural and Treatment Control BMPs,
h. Includes a copy of the forms to be used in conducting maintenance and inspection activities,
i. Meets recordkeeping requirements (forms to be kept for 5 years), j. Includes a copy of the form to be submitted annually by the project owner to the Public Works Department that certifies that the project's structural and treatment BMPs are being inspected and maintained in accordance with the project's WQMP.

Prior to the certificate of occupancy issuance, the applicant shall demonstrate the following to the Public Works Department:
a. That all structural and treatment control best management practices (BMPs) described in the Project WQMP have been constructed and installed in conformance with the approved plans and specifications, b. That the applicant is prepared to implement all non-structural BMPs described in the Project WQMP,
c. That an adequate number of copies of the project's approved final Project WQMP are available for the future occupiers.
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Resolution PC 09-25
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1 19. Prior to certificate of occupancy issuance or final signoff by the Public Works Depaftment, the applicant shall demonstrate to the satisfaction of Public Works, that the preparer of the WQMP has reviewed the BMP maintenance requirements in Section V of the WQMP with the responsible person and that a copy of the WQMP has been provided to that person. A certification letter from the WQMP preparer may be used to satisff this condition. 120. Prior to building permit issuance, the applicant shall review the approved Water Quality Management Plan (WQMP) and grading plan to ensure the structure's downspouts or drainage outlet locations are consistent with those documents. Copies of the building or architectural plans specifically showing the downspouts and drainage outlets shall be submitted to the Public Works Department for review.
l2l. The project applicant shall maintain all structural, treatment and low impact development BMPs at the frequency specified in the approved WQMP. Upon transfer of ownership or management responsibilities for the project site, the applicant shall notiff the City of Orange Public Works Department of the new person(s) or entity responsible for maintenance of the BMPs.

I22. Prior to the grading permit issuance (including, as appropriate: clearing, grubbing, surface mining, orpaving permits), the applicant shall demonstrate that coverage has been obtained under the State's General Permit for Stormwater Discharges Associated with Construction Activity (Construction General Permit) by providing a copy of the Notice of Intent (NOI) submitted to the State Water Resources Control Board and a copy of the subsequent notification of the issuance of a Waste Discharge Identification (WDID) Number or other proof of filing. A copy of the SWPPP required by the General Permit shall be kept at the project site and be available for review by City representatives upon request. 123. Prior to City approval of the landscape plans, the applicant shall review the approved Water Quality Management Plan and ensure the proposed landscape plans are consistent with the project grading plans. The plans must show any proposed storm water treatment Best Management Practices such as bioretention planters, drywells, permeable pavers, or any other proposed surface water quality BMPs.

ADOPTED this 2lst day of July,2025.
!"^rl', erX,-
Isaiah Leslie
Planning Commission Vice Chair
303
Resolution PC 09-25
Page2l of21
I hereby certifr that the foregoing Resolution was adopted by the Planning Commission of the City of Orange at a regular meeting thereof held on the 21st day of July 2025, by the following vote:

AYES:

NOES:

RECUSED:

ABSENT:

Le slie, Martinez, Maldonado, Tucker, Mc C ormack
None
Vejar
Yazquez
Planning Manager
304

EXHIBIT A
The Land referred to herein below is situated in the City of Orange, County of Orange, State of Califomia, and is described as follows:

PARCEL I
THAT PORTION OF THE LAND ALLOTTED TO A. SEBASTIAN VAN DECLARATION GRAAF IN DECREE OF PARTITION OF THE RANCHO SANTIAGO DE SANTA ANA, RECORDED IN CASE NO. 1192, AND ENTERED SEPTEMBER 12, 1868 IN BOOK B, PAGE 4IO OF JUDGMENTS OF THE ITTH ruDICIAL

DISTRICT COURT OF CALIFORNIA, IN THE CITY OF ORANGE, COUNTY OF ORANGE, STATE OF CALIFORNIA, DESCRIBED AS FOLLOWS:

BEGINNING AT A POINT ON THE SOUTH BOUNDARY OF SAID VAN DE GRAAF ALLOTMENT DISTANT NORTH 89'39'30" WEST 6600.00 FEET FROM THE SOUTHEAST CORNER OF SAID ALLOTMENT:

THENCE NORTH 0"12'40 EAST 1320.00 FEET: THENCE NORTH 89"35'35" WEST 579.48 FEET TO THE EAST LINE OF LAND DESCRIBED IN DEED RECORDED IN BOOK I 16I, PAGE 547 OF OFFICIAL RECORDS; THENCE ALONG SAID EAST LINES SOUTH 0'12'40" WEST 1320.66 FEET TO THE SOUTH BOUNDARY OF SAID ALLOTMENT;THENCE SOUTH 89"39'30" EAST 579.48 FEET ALONG SAID SOUTH BOUNDARY TO THE POINT OF BEGINNING.

EXCEPTING THAT PORTION LYING EASTERLY OF THE EASTERLY LINE AND THE SOUTHERLY PROLONGATION THEREOF, OF THE LAND SHOWN ON A MAP FILED IN BOOK 32, PAGE 25 OF RECORDS OF SURVEY, IN THE OFFICE OF THE COUNTY RECORDER OF SAID COUNTY.

ALSO EXCEPTING THAT PORTION INCLUDED WITHIN THE FOLLOWING DESCRIBED LINES BEGINNING AT THE INTERSECTION OF THE CENTER LINE OF COLLINS AVENUE, 60.00 FEET WIDE, WITH THE SOUTHERLY PROLONGATION OF THE EASTERLY LINE OF THE 5.075 ACRE PARCEL OF LAND SHOWN ON A MAP FILED IN BOOK 32, PAGE 25 OF RECORDS OF SURVEY, IN THE OFFICE OF

THE COUNTY RECORDER OF SAID COUNTY, SAID EASTERLY LINE BEING ALSO THE WESTERLY

LINE OF THE ATCHISON, TOPEKA AND SANTA FE RAILWAY COMPANY RIGHT-OF-WAY AS DESCRIBED IN THE DEED TO SAID RAILWAY COMPANY, RECORDED MAY I9, I959 AS INSTRUMENT NO. 78387, IN BOOK 4719, PAGE 405 OF OFFICIAL RECORDS; THENCE ALONG SAID CENTER LINE NORTH 89"39'30" WEST 549.21 FEET; THENCE NORTH 0"12'40" EAST 506.00 FEET PARALLEL WITH SAID WESTERLY LINE; THENCE SOUTH 89'39'30" EAST 550.07 FEET PARALLEL WITH SAID CENTER LINE TO SAID WESTERLY LINE; THENCE SOUTH 0"18'30" WEST 506.09 FEET ALONG SAID WESTERLY LINE TO THE POINT OF BEGINNING.

ALSO EXCEPT THEREFROM THAT PORTION DESCRIBED AS FOLLOWS BEGINNING AT A POINT ON THE SOUTH LINE OF SAID ALLOTMENT, NORTH 89'45'OO" WEST 71'79.48 FEET FROM THE SOUTHEAST CORNER OF SAID ALLOTMENT AS PER MAP RECORDED IN BOOK 4, PAGE 440 OF MISCELLANEOUS RECORDS, IN THE OFFICE OF THE COUNTY RECORDER OF LOS ANGELES COUNTY, CALIFORNIA; THENCE NORTH 0'l l'00" EAST 1320.66 FEET TO A POINT ON THE CENTERLINE OF STRUCK AVENUE AS ESTABLISHED BY THE DEED RECORDED MAY 13, 1965 AS INSTRUMENT NO. 95I7, IN BOOK 75I8, PAGE 808 OF OFFICIAL RECORDS, SAID POINT ALSO BEING

THE NORTHWEST CORNER OF THE PROPERTY CONVEYED TO THE PLASTIC AND REALTY PROPERTIES COMPANY BY DEED RECORDED NOVEMBER 15, 1974 AS INSTRUMENT NO. I3043, IN BOOK I 1288, PAGE 672 OF OFFICIAL RECORDS, AND SAID POINT IS HEREAFTER REFERRED TO AS THE TRUE POINT OF BEGINNING; THENCE FROM SAID TRUE POINT OF BEGINNING, SOUTH 89"43'00" EAST 467.86 FEET ALONG THE NORTH LINE OF THE PLASTIC AND REALTY PROPERTIES COMPANY LAND AS ESTABLISHED IN THE ABOVE MENTIONED DOCUMENT. TO A POINT OF CUSP WITH A NON.

TANGENT CURVE CONCAVE NORTHERLY, HAVING A RADIUS OF 60.00 FEET, A RADIAL LINE THROUGH SAID POINT BEARS SOUTH 89'43'00" EAST;THENCE SOUTHERLY AND SOUTHWESTERLY 305
ALONG SAID CURVE THROUGH A CENTRAL ANGLE OF 133'20'30'" AN ARC DISTANCE OF 139.64 FEET TO A POINT ON A TANGENT CURVE, CONCAVE SOUTHERLY HAVING A RADIUS OF 5O.OO FEET;

THENCE NORTHERLY AND NORTHWESTERLY ALONG SAID CURVE THROUGH A CENTRAL ANCLE OF 43"20'30" AN ARC DISTANCE OF 37.82 FEET; THENCE TANGENT TO SAID CURVE NORTH 89"43'00" WEST 332.31FEET; THENCE NORTH 0'1 1'00" EAST 30.00 FEET TO THE TRUE POINT OF BEGINNING. AS CONVEYED TO THE CITY OF ORANGE BY DEED RECORDED FEBRUARY 24. 1975 AS INSTRUMENT NO. 14940,IN BOOK 11345,PAGE24 OF OFFICIAL RECORDS.

PARCEL 2:

A NON-EXCLUSIVE EASEMENT FOR SPECIFIC PURPOSES OF LAYING, ORCAUSING TO BE LAID, GAS, WATER, STORM DRAIN, AND SEWER PIPES AND MAINS AND CONDUITS AT LEAST I8 INCHES OR

MORE UNDER, AND THROUGH THE WESTERLY IO FEET OF THE FOLLOWING DESCRIBED LAND AS

PERMITTED BY THE DEPARTMENT OF PUBLIC WORKS OF THE CITY OF ORANGE, TOGETHER WITH

THE RIGHT OF ACCESS TO SAID GAS, WATER, STORM DRAIN, AND SEWER LINES FOR THE PURPOSES

OF INSTALLATION, INSPECTION, ALTERATION, REPAIR, REPLACEMENT OR OTHER RELATED

ACTIVITY, UPON THE CONDITIONS SET FORTH IN THAT CERTAIN DEED AND GRANT OF EASEMENT DATED OCTOBER 15,1974, EXECUTED BY WILLIAM C. LAZIER AND OTHERS, RECORDED NOVEMBER 15,1974 AS INSTRUMENT NO. 13043, IN BOOK I I288, PAGE 672 OF OFFICIAL RECORDS.

THAT PORTION OF THE LAND ALLOTTED TO A. SEBASTIAN VAN DE GRAAF. IN DECREE OF PARTITION OF THE RANCHO SANTIAGO DE SANTA ANA, RENDERED IN CASE NO. I I92 AND ENTERED SEPTEMBER 12, 1968 IN BOOK B, PAGE 4IO OF JUDGMENTS OF THE ITTH ruDICIAL DISTRICT COURT OF CALIFORNIA, DESCRIBED AS FOLLOWS:

BEGINNING AT THE INTERSECTION OF THE CENTER LINE OF COLLINS AVENUE, 60.00 FEET WIDE, THE SOUTHERLY PROLONGATION OF THE EASTERLY LINE OF THE 5.075 ACRE PARCEL OF LAND SHOWN ON A MAP FILED IN BOOK 32, PAGE 25 OF RECORDS OF SURVEY, IN THE OFFICE OF THE

COUNTY RECORDER OF SAID COUNTY, SAID EASTERLY LINE BEING ALSO THE WESTERLY LINE OF

THE ATCHISON, TOPEKA AND SANTA FEY RAILWAY COMPANY RIGHT-OF-WAY AS DESCRIBED IN THE DEED TO SAID RAILWAY COMPANY, RECORDED MAY 19, 1959 AS INSTRUMENT NO. 78387, IN BOOK 4719, PAGE 405 OF OFFICIAL RECORDS; THENCE ALONG SAID CENTER LINE NORTH 89"39'30" WEST 549.21 FEET; THENCE NORTH 0"12'40" EAST 506.00 FEET PARALLEL WITH SAID WESTERLY LINE: THENCE SOUTH 89'39'30" EAST 550.07 FEET PARALLEL WITH SAID CENTER LINE TO SAID WESTERLY LINE; THENCE SOUTH 0"18'30" WEST 506.00 FEET ALONG SAID WESTERLY LINE TO THE POINT OF BEGINNING.

EXCEPTING THEREFROM THE SOUTHERLY 4O.OO FEET AS DESCRIBED IN THE DEED TO THE CITY OF ORANGE, RECORDED JUNE 30, I97O AS INSTRUMENT NO. 2071 1, IN BOOK 936I, PAGE 347 OF OFFICIAL RECORDS OF SAID COUNTY.

ALSO EXCEPTING THERE FROM THE FOLLOWINC:

BEGINNING AT A POINT ON THE SOUTH LINE OF SAID ALLOTMENT. NORTH 89"45'OO'' V/EST 7179,48 FEET FROM THE SOUTHEAST CORNER OF SAID ALLOTMENT AS PER MAP RECORDED IN BOOK 4.

PAGE 440 OF MISCELLANEOUS RECORDS, IN THE OFFICE OF THE COUNTY RECORDER OF LOS ANGELES COLINTY, CALIFORNIA; THENCE NORTH 0"1l'00" EAST 1320.66 FEET TO A POINT ON THE CENTERLINE OF STRUCK AVENUE AS ESTABLISHED BY THE DEED RECORDED MAY 13, I965 AS INSTRUMENT NO. 95I7, IN BOOK 7518, PAGE 808 OF OFFICIAL RECORDS, SAID POINT ALSO BEING

THE NORTHWEST CORNER OF THE PROPERTY CONVEYED TO THE PLASTIC AND REALTY PROPERTIES COMPANY BY DEED RECORDED NOVEMBER \5" 1974 AS INSTRUMENT NO. I3043, IN BOOK I I288, PAGE 672 OF OFFICIAL RECORDS, AND SAID POINT IS HEREAFTER REFERRED TO AS THE TRUE POINT OF BEGINNING; THENCE FROM SAID TRUE POINT OF BEGINNING, SOUTH 89'43'00" EAST 467.86 FEET ALONG THE NORTH LINE OF THE PLASTIC AND REALTY PROPERTIES COMPANY LAND AS ESTABLISHED IN THE ABOVE MENTIONED DOCUMENT. TO A POINT OF CUSP WITH A NON- TANGENT CURVE CONCAVE NORTHERLY, HAVING A RADIUS OF 60.00 FEET, A RADIAL LINE 306
THROUGH SAID POINT BEARS SOUTH 89"43,OO,,EAST;THENCE SOUTHERLY AND SOUTHWESTERLY ALONG SAID CURVE THROUGH A CENTRAL ANGLE OF I33'20'30'' AN ARC DISTANCE OF I39.64 FEET TO A POINT ON A TANGENT CURVE, CONCAVE SOUTHERLY HAVING A RADIUS OF 5O.OO FEET;

THENCE NORTHERLY AND NORTHWESTERLY ALONG SAID CURVE THROUGH A CENTRAL ANGLE OF 43'20'30" AN ARC DISTANCE OF 37.82 FEET; THENCE TANGENT TO SAID CURVE NORTH 89"43'00" WEST 33231 FEET; THENCE NORTH 0" I l'00" EAST 30.00 FEET TO THE TRUE POINT OF BEGINNING, AS CONVEYED TO THE CITY OF ORANGE BY DEED RECORDED FEBRUARY 24. 1975 AS INSTRUMENT NO. I4940, IN BOOK I I345, PAGE 24 OF OFFICIAL RECORDS.

PARCEL 3
A NON-EXCLUSIVE EASEMENT FOR INGRESS AND EGRESS ON AND OVER THE WESTERLY 20 FEET OF PARCEL 2 OF PARCEL MAP NO. 84-757, IN THE CITY OF ORANGE, AS SHOWN ON A MAP FILED IN BOOK I94, PAGES 5 AND 6 OF PARCEL MAPS, AS SET FORTH IN THAT CERTAIN DEED AND GRANT OF EASEMENT RECORDED APRIL 05, I985 AS INSTRUMENT NO. 85.121284 OF OFFICIAL RECORDS OF THE COUNTY OF ORANGE.

PARCEL 4:

A NON-EXCLUSIVE EASEMENT FOR THE PLACEMENT AND INSTALLATION OF UTILITIES ON. IN AND OVER THE WESTERLY IO FEET OF PARCEL 2 OF PARCEL MAP NO. 84-757, IN THE CITY OF ORANGE, AS SHOWN ON A MAP FILED IN BOOK I94, PAGES 5 AND 6 OF PARCEL MAPS, AS SET FORTH IN THAT CERTAIN DEED AND GRANT OF EASEMENT RECORDED APRIL 05. 1985 AS INSTRUMENT NO. 85- 121284 OF OFFICIAL RECORDS OF THE COUNTY OF ORANGE.

APN: FOR CONVEYANCING PURPOSES ONLY: 37 5-33 I -04
307
Agenda Item
Planning Commission
Item #: 4.2. 7/21/2025 File #: 25-0391
TO: Chair and Members of the Planning Commission
THRU: Hayden Beckman, Planning Manager
FROM: Monique Schwartz, Senior Planner

1. SUBJECT
Public Hearing to consider a request to construct a new warehouse facility at 534 W. Struck Avenue.

2. SUMMARY
The applicant proposes to redevelop an existing 9.98-acre industrial site with a 213,572 square-foot warehouse facility, a 450 square-foot detached pump house, truck yard, surface parking, landscaping, and related site improvements. Environmental Review No. 1889, an Addendum to Certified Environmental Impact Report No. 1870-20 [State Clearinghouse (SCH) No. 2021090399] was prepared to evaluate the physical environmental impacts of the project in conformance with the provisions of the California Environmental Quality Act (CEQA), [Conditional Use Permit No. 3221, Major Site Plan Review No. 1166, Design Review No. 5140, and Environmental Review No. 1889, an Addendum to Certified Environmental Impact Report No. 1870-20 (SCH No. 2021090399)].

3. RECOMMENDED ACTION

1. Conduct and close Public Hearing

2. Adopt Planning Commission Resolution No. PC 09-25 recommending approval to the City Council of Conditional Use Permit No. 3221, Major Site Plan Review No. 1166, Design Review No. 5140, and Environmental Review No. 1889, an Addendum to Certified Environmental Impact Report No. 1870-20 (SCH No. 2021090399) for the demolition of an existing 40,000 square-foot manufacturing facility and construction of a new 213,572 square-foot warehouse facility that includes 199,572 square feet of warehouse and 14,000 square feet of office space, a 450 square- foot detached pump house, and related site improvements, located at 534 W. Struck Avenue.

4. AUTHORIZING GUIDELINES
Orange Municipal Code (OMC) Table 17.08.020 depicts the authority of the City’sreviewing bodies to make decisions and/or recommendations on land use applications. This project involves applications for a Conditional Use Permit, Major Site Plan Review, Design Review, and an Addendum to a Certified Environmental Impact Report which requires a final determination by the City Council. OMC Table 17.08.020(b) states that when more than one type of application is filed for a single project, the application requiring the highest level of approval shall dictate the review process for the entire group of applications. Therefore, the Planning Commission is to act in an advisory capacity to the City Council for the sum of applications because the City Council is the final decision-maker for the City of Orange Printed on 7/17/2025Page 1 of 9
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308
Item #: 4.2. 7/21/2025 File #: 25-0391
environmental document.

5. PROJECT BACKGROUND
Applicant: Prologis, Maggie Xu
Property Owner Prologis, Maggie Xu
Property Location 534 W. Struck Avenue
Existing General Plan Land Use
Element Designation
Light Industrial, Max 1.0 Floor Area Ratio, Three-Story Height Limit (LI)
Existing Zoning Classification Industrial (M-2)
Old Towne No
Specific Plan/PC No
Site Size 9.98 acres
Circulation Vehicle access for the project is provided by three two-way driveways along the Struck Avenue frontage. The driveways at the northeast and northwest corners are designated for
truck/trailer access, while the center driveway will be used by passenger vehicles. These driveways connect to interior drive aisles that lead to the project’s required parking. All three driveways will not have gated entries.

Existing Conditions The site is currently developed with a vacant 40,000 square-foot concrete tilt-up building and parking lot that was formerly occupied until the end of 2020 by Nursery Supplies, Inc., which was a manufacturer of plastic nursery planting pots. There is an existing private railroad track on the eastern portion of the site that connects to the Orange County Transportation
Authority/Southern California Regional Rail Authority
(OCTA/SCRRA) railroad track. The site contains mature trees and landscaping along the property frontage. The existing building, site improvements, and private railroad track will be removed to accommodate the project.

Surrounding Land Uses and
Zoning
To the north are West Struck Avenue and public facility uses including the City of Orange Public Works Department
Corporation Yard, The HUB Resource Center, and a recently constructed affordable multi-family apartment development called Valencia Garden Apartments, zoned Public Institution (P-I). To the south are industrial and commercial uses including Public Self Storage, California Gasket and Rubber Corp., and Alliance Hose & Extrusions, Inc., zoned Industrial (M-2). To the east are the OCTA/SCRRA railroad and industrial uses including a vehicle storage yard, and storage facilities, zoned Light Industrial (M-1) and Industrial (M-2). To the west are industrial and commercial businesses including Surecoat Systems, Devito’s Porsche Repair, and Coach Auto Restyler Inc., zoned Industrial (M-2).

Previous
Applications/Entitlements
On August 22, 2023, the City Council approved Resolution No. 11487, approving Conditional Use Permit No. 3137-21, Major Site Plan Review No. 1039-21, Design Review No. 5028-21, and Environmental Impact Report (EIR) No. 1870-20 [State
Clearinghouse (SCH) No. 2021090399] for the demolition of an existing 40,000 square-foot manufacturing facility and
construction of a 57,900 square-foot truck terminal that included 52,900 square feet of warehouse space, 5,000 square feet of office space, and a 5,400 square-foot accessory maintenance building (previous project). On February 11, 1982, Conditional Use Permit No. 1190 was approved to allow use of a trailer as a temporary office for recreational vehicle storage.

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Applicant: Prologis, Maggie Xu
Property Owner Prologis, Maggie Xu
Property Location 534 W. Struck Avenue
Existing General Plan Land Use
Element Designation
Light Industrial, Max 1.0 Floor Area Ratio, Three-Story Height Limit (LI)
Existing Zoning Classification Industrial (M-2)
Old Towne No
Specific Plan/PC No
Site Size 9.98 acres
Circulation Vehicle access for the project is provided by three two-way driveways along the Struck Avenue frontage. The driveways at the northeast and northwest corners are designated for
truck/trailer access, while the center driveway will be used by passenger vehicles. These driveways connect to interior drive aisles that lead to the project’s required parking. All three driveways will not have gated entries.

6. PROJECT DESCRIPTION
Background
On August 22, 2023, the City Council approved the demolition of an existing 40,000 square-foot manufacturing facility and construction of a 57,900 square-foot truck terminal that included 52,900 square feet of warehouse space, 5,000 square feet of office space, and a 5,400 square-foot accessory maintenance building. Subsequent to project approval, the applicant determined that a truck terminal was no longer in line with current market demands and decided to pursue new entitlements for a warehouse facility.

Proposed Project
The applicant proposes to demolish the existing 40,000 square-foot manufacturing facility and remove an unused Burlington Northern & Santa Fe railroad track located on the east side of the site in order to redevelop the property with a new 213,572 square-foot warehouse that includes 199,572 square feet of warehouse and 14,000 square feet of office space, a 450 square-foot detached pump house, truck yard, surface parking, landscaping, and related site improvements (See Attachment 13 - Project Plans).

The proposed warehouse building is situated towards the center of the site. The east side of the building is inset from the east property line to accommodate a truck loading dock with 27 overhead sectional doors, two delivery doors, and 45 trailer parking spaces.

Although the building is undivided, it has been designed to accommodate two potential tenants. Main entrances are located at both the northwest and southwest corners of the building. The interior of the building will be configured with office area, restrooms, break rooms, conference rooms, and a large warehouse on the first floor, and office area and restrooms on the second floor.

Below are the floor plan square footage breakdowns:

Floor Plans Office (Square Feet) Warehouse (Square Feet) Total Building Area (Square Feet)
Floor 1 Northwest Corner: 3,500
Southwest Corner: 3,500
199,572 206,572
Floor 2 Northwest Corner: 3,500
Southwest Corner: 3,500
7,000
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Floor Plans Office (Square Feet) Warehouse (Square Feet) Total Building Area (Square Feet)
Floor 1 Northwest Corner: 3,500
Southwest Corner: 3,500
199,572 206,572
Floor 2 Northwest Corner: 3,500
Southwest Corner: 3,500
7,000
Total 14,000 199,572 213,572
There are no specific tenants proposed for occupancy within the building at this time; however, the building will be utilized for warehouse and distribution purposes. Typical operational characteristics will include employees traveling to and from the site, delivery of materials for storage within the building, truck loading and unloading, and product distribution. It is anticipated that the facility will operate 24 hours a day, 7 days a week, and will employ between 150-200 people.

Site Access and Parking
Access to the project site is provided by three two-way driveways located along Struck Avenue. The driveways at the northeast and northwest corners are designated for truck/trailer access, while the center driveway will be used by passenger vehicles. These driveways connect to interior drive aisles that lead to 108 open parking spaces and two company owned vehicle spaces located in the gated truck yard, for a total of 110 parking spaces. In addition, 45 trailer parking spaces are located along the east property line in the gated truck yard.

Pedestrian access to the building is provided along the north, east, and west sides of the building, and pedestrian gates are located at the truck yard gated entries on the northeast side and southeast corner of the building.

Building Architecture
The project features a contemporary architectural style that reflects current trends in industrial development. Architectural features include 45-foot-tall flat roof lines, varied rectangular windows, enhanced corner detailing at the main entrances at the northwest and southwest corners, and at the northeast corner, horizonal and vertical reveals, and geometric scoring accent details. The use of a variety of exterior building materials also contributes to this distinctive architectural style, including concrete tilt-up wall panels in a painted finish, black anodized aluminum storefront systems, green reflective glazing, painted metal canopies at main entrances, painted sectional roll-up loading dock doors, and painted hollow metal building access doors. The building will incorporate a coordinated color scheme in contrasting shades of gray and white.

Accessory Structures
A 14-foot-tall, 450 square-foot detached pump house used for water supply and drainage purposes will be located north of the vehicle access gates adjacent to the northeast corner of the building. A trash enclosure, designed to current City regulations regarding solid waste (trash, recycling, and organics) will be attached to the west side of this building. The combination pump house and trash enclosure will incorporate similar design features and matching colors and materials as the warehouse building, including simple rectangular design, painted concrete tilt-up panels, and painted metal gates and access doors. A corrugated metal roof is proposed over the trash enclosure.

A second concrete tilt-up trash enclosure is proposed on the east side of the warehouse building adjacent to the southeast corner. This trash enclosure will be compliant with City regulations and will consist of similar design, materials, and colors as the trash enclosure attached to the pump house.

Streetscape and Landscaping
The existing project frontage does not include a sidewalk along Struck Avenue. The applicant is City of Orange Printed on 7/17/2025Page 4 of 9
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The existing project frontage does not include a sidewalk along Struck Avenue. The applicant is proposing the construction of a 6-foot-wide sidewalk along the entire property frontage that will connect to the existing sidewalk at the terminus of the Struck Avenue cul-de-sac. The Public Works Department does not require the installation of street trees due to the width of the new sidewalk.

The existing site has many existing mature trees, primarily along the property frontage; however, 52 trees will be removed to accommodate the project, and 165 new trees are proposed, consistent with the City’s benchmark tree calculation.

The Landscape Plans illustrate the proposed landscape palette for the project. The project incorporates a variety of water efficient plant material along the street frontage and at the building foundation as seen from the public right-of-way, including Crape Myrtle, Afghan Pine, Canary Island Pine, Holly Oak, and Chinese Pistache trees as well as a mix of shrubs and groundcover, including Dwarf Bottle Brush, Texas Privet, Indian Hawthorn, Dwarf Acacia, and Yellow Lantana.

The project interior will include Brisbane Box trees along the west and south property lines, and Afghan Pine, Canary Island Pine, Holly Oak, and Chinese Pistache trees in the parking areas. Similar groupings of shrubs and ground cover are also proposed. There is no landscaping proposed along the east property line that borders the existing railroad right-of-way.

Project hardscape includes concrete walkways in a medium broom finish, and decorative paving at the three driveway entries.

Fences/Walls
All existing perimeter fencing will be removed. New six-foot-tall open wrought iron fencing is proposed approximately 8 feet-8 inches south of the north property line, and along the east property line. Eight-foot-tall open wrought iron fencing is proposed along the west and south property lines. No vehicle access gates are proposed at the three driveway entries off Struck Avenue. There will be a new 14-foot-tall screen wall with eight-foot-tall metal sliding vehicle access gates located at the entrance to the truck yard adjacent to the northeast corner of the building, and eight-foot-tall metal fencing with swinging vehicle access gates located at the southeast corner of the building. The proposed wall and vehicle gates provide secure access and screening to the truck yard and loading dock area.

Lighting
Wall mounted LED light fixtures are proposed on all building elevations, including at the two main building entrances. The fixture styles are contemporary and compatible with the architecture of the building. Pole-mounted LED parking lot and drive aisle lighting are also proposed for safety and security purposes. These fixtures will have shields directed downward to prevent off-site light spillage.

Signage
Conceptual signage is included for illustrative purposes and is not part of this project proposal. A monument sign is proposed along the property frontage at the west driveway entrance and wall signage is proposed on the west elevation. All signage will conform with the City’s sign regulations.

7. PROJECT ANALYSIS
Hours of Operation and Project Adjacency to Residential Development:

The applicant is requesting a Conditional Use Permit to operate a warehouse facility 24 hours a day, 7 days a week. OMC Section 17.20.300 limits hours of operation from 7:00 a.m. to 10:00 p.m. for City of Orange Printed on 7/17/2025Page 5 of 9
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7 days a week. OMC Section 17.20.300 limits hours of operation from 7:00 a.m. to 10:00 p.m. for industrial uses with outdoor activities within 300 feet of any residential zone. The Planning Commission may approve additional hours by Conditional Use Permit when the Commission finds that such hours will not generate additional disturbance or that mitigation measures will ensure compatibility with nearby residential districts.

The project site is located approximately 47 feet from a residentially zoned apartment development (Citrus Grove Apartments) to the northeast, across the railroad tracks. The project site is also located approximately 147 feet from the newly constructed Valencia Garden Apartments property to the north across Struck Avenue, although not residentially zoned. The proposed warehouse building itself is located between 311 to 317 feet from the nearest residential building on each of these properties.

The project has been designed to be mindful of these neighboring residential uses by incorporating various site and building design features, including warehouse layout with the truck loading dock on the east side facing the existing railroad and away from residential uses, two designated truck/trailer access driveways on the northeast and northwest corners to ensure adequate on-site queueing and circulation, installation of a 14-foot-tall concrete screen wall along the north side of the loading dock, layered landscape setbacks including at the northeast corner truck yard entrance, on-site signage that provides directional guidance to trucks entering and exiting the property, and truck idling restrictions. Please refer to the Addendum (Attachment 11) for a more detailed description of the site and building design features that serve to reduce potential impacts on the adjacent residential uses.

In addition, the Addendum indicates that the prior approved truck terminal project would have produced 396 two-way trips per day, while the proposed warehouse project would generate 372 two- way trips per day. The operational air quality emissions, noise volumes, and greenhouse gas emissions would be similar or reduced due to the decrease in vehicle trips. Staff included Conditions of Approval within Resolution No. PC 09-25 (Attachment 1) to ensure that potential impacts from grading and construction operations, and truck traffic generated by the project are minimized.

Project Design
The project complies with the development standards of the M-2 zone as illustrated in the Industrial Development Summary Table included on Sheet DAB-A0.1 of the project plans (Attachment 13). As conditioned, the project incorporates site and building design features to reduce potential impacts on the adjacent residential uses. The proposed contemporary building design and scale complement the eclectic character of the area, and the landscaping provides the project frontages with a hierarchy of plant material that soften the building mass and scale. Overall, the proposed project presents an integrated design that provides a renewed, updated, and improved appearance to the site and to the surrounding community.

8. PUBLIC NOTICE
On July 10, 2025, the City sent a Public Hearing Notice to a total of 250 property owners/tenants within a 300-foot radius of the project site and persons specifically requesting notice. The project site was also posted in two locations with the notification on that same date.

9. ENVIRONMENTAL REVIEW
Previous Project (Truck Terminal)
A Mitigated Negative Declaration (MND) was originally prepared for the previous truck terminal project proposed on the subject site. On September 23, 2021, the City circulated a Notice of Intent to Adopt MND No. 1870-20 for the project. The MND was circulated for public review from September 23 to October 25, 2021. During the 30-day public review period, comments received requested City of Orange Printed on 7/17/2025Page 6 of 9
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23 to October 25, 2021. During the 30-day public review period, comments received requested additional technical analysis (e.g., air quality and noise modeling, traffic). In order to address the environmental concerns raised, additional technical analyses were prepared and Draft EIR No. 1870- 20 was prepared to provide a comprehensive environmental review of the project. The Draft EIR was available for public review for 45 days, beginning on March 31, 2023 and ending on May 15, 2023.

Staff received five comments during the public review period and prepared responses to comments to address any environmental concerns.

On August 22, 2023, the City Council approved Resolution No. 11487 certifying Final EIR No. 1870- 20 [State Clearinghouse (SCH) No. 2021090399], adopting a Mitigation Monitoring and Reporting Program and Findings of Fact; and approving CUP No. 3137-21, MJSP No. 1039-21, and DRC No. 5028-21. The 2023 Certified EIR and its technical appendices are attached for reference (Attachments 8 - 10). The 2023 Certified EIR concluded that the truck terminal project would not result in any significant and unavoidable environmental impacts. Project-level mitigation measures were required to reduce potentially significant impacts to levels considered less than significant for the following topical issues: Biological Resources (due to the potential to impact nesting migratory birds protected by the MBTA and California Fish and Game Code); Cultural Resources (due to the potential to encounter buried archaeological resources); Geology and Soils (due to the potential to encounter buried paleontological resources); Hazards and Hazardous Materials (due to the potential to uncover contaminated soils); and Tribal Cultural Resources (due to the potential to encounter buried tribal cultural resources).

Proposed Project (Warehouse)
Environmental Review No. 1889, an Addendum to Certified EIR No. 1870-20 (SCH No. 2021090399) (Attachments 11 - 12), was prepared for the proposed warehouse project. The purpose of the Addendum is to evaluate the potential environmental impacts of the proposed project. In accordance with the California Environmental Quality Act (CEQA), the Addendum analyzes the warehouse project and demonstrates that all potential environmental impacts associated with the project at buildout would be within the envelope of impacts already evaluated in the 2023 Certified EIR. Accordingly, this Addendum provides an analysis of the revised project and verification that the revised project will not result in any new, increased or substantially different impacts, other than those previously considered and addressed in the 2023 Certified EIR. Public review of the Addendum is not required.

10. ADVISORY BOARD ACTION
Staff Review Committee
The City’sinterdepartmental Staff Review Committee (SRC) conducted reviews of the project on June 5, 2024, August 14, 2024, and on October 10, 2024. On January 15, 2025, SRC recommended that the project proceed to the Design Review Committee (DRC).

Design Review Committee
The DRC reviewed the project on May 7, 2025, where the DRC provided comments relating to design intent of the geometric scoring on the building exterior, perimeter fencing and concern with tree maintenance and mature canopy along the west and south property lines, building color selection as it relates to local context and sense of place, retention of existing mature trees, concerns with public domain and location of fencing along the north property line, tree size at the front of the project, tree palette to reflect more water efficient species, and project lighting. The DRC recommended project approval with the following conditions to the Planning Commission by a 6-0-1 City of Orange Printed on 7/17/2025Page 7 of 9
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vote:

1. The Magnolia trees located at the front of the project shall be upsized to a 36-inch box size.

2. The six-foot wrought iron fencing along the north property line shall be moved from back of sidewalk to the back of trees at the edge of the parking lot.

3. The tree palette shall be revised to reflect more water efficient species for drought tolerance and security in consultation with staff.

The Staff Report and Minutes for the May 7, 2025 meeting are provided as Attachments 5 and 6 to this report. The DRC conditions of approval are included within Planning Commission Resolution No.

PC 09-25 (Attachment 1).

The applicant has subsequently revised the project plans (Attachment 13), addressing the Conditions of Approval recommended by the DRC. Also included are the applicant’sresponses to the DRC comments (Attachment 7).

11. ATTACHMENTS
· Attachment 1 Planning Commission Resolution No. PC 09-25 · Attachment 2 Vicinity Map
· Attachment 3 Applicant’s Letter of Justification
· Attachment 4 Existing Site Photographs
· Attachment 5 Design Review Committee Staff Report dated May 7, 2025 · Attachment 6 Design Review Committee Minutes dated May 7, 2025 · Attachment 7 Applicant’s Responses to the May 7, 2025 DRC Meeting Added Conditions of Approval
· Attachment 8 2023 Draft EIR No. 1870-20, dated March 2023 City of Orange Printed on 7/17/2025Page 8 of 9
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· Attachment 9 Final EIR No. 1870-20 [State Clearinghouse (SCH) No. 2021090399], dated June 28, 2023
· Attachment 10 Final EIR No. 1870-20 Technical Appendices · Attachment 11 Environmental Review No 1889, Addendum to Certified EIR (SCH No. 2021090399)
· Attachment 12 Environmental Review No. 1889, Addendum to Certified EIR (SCH No. 2021090399) Technical Appendices
· Attachment 13 Project Plans, date stamped received June 12, 2025 · Attachment 14 Color and Materials Board; Physical Boards Provided at Meeting City of Orange Printed on 7/17/2025Page 9 of 9
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1 APPROVED BY THE PLANN]NG COMM]SS]ON ON AUGUST 18, 2025

MINUTES
City of Orange
Planning Commission
July 21,2025
The Planning Commission of the City of Orange, California convened on July 21,2025, at 5:30 p.m. in a Regular [Meeting in the Council Chamber, 300 E. Chapman Avenue, Orange, California.

OPENING/CALL TO ORDER
Chair Vejar called the meeting to order at 5:34 p.m

1.1 PLEDGE OF ALLEGIANCE
Commissioner [/aldonado led the flag salute.

1.2 ROLL CALL

Present: Leslie, ltlartinez, [Valdonado, Tucker, lvlcCormack, and Veiar

Absent: Yazquez

PUBLIC COMMENTS
None.

3. CONSENT CALENDAR
All matters listed under the Consent Calendar are considered to be routine by the Planning Commission and will be enacted by one motion. There will be no separate discussion of said items unless members of the Planning Commission, staff or the public request specific items removed from the Consent Calendar for separate action.

3.1. Approval of meeting minutes of the City of Orange Planning Commission Regular Meeting held on July 7, 2025.

ACTION: Approved minutes as presented
Approval of the Consent Calendar
A motion was made by Commissioner lrlartinez, seconded by Vice Chair Leslie, to approve the Consent Calendar. The motion carried by the following vote:

Aves: Leslie, Martinez, [t/aldonado, Tucker, [VlcCormack, and Veiar Noes: None

Absent: Vazquez
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4. PUBLIC HEARINGS

4.1. Public Hearing to consider an ordinance establishing farmworker and employee housing as a permitted land use for certain qualifying properties and finding ol CEQA exemption.

Associate Planner, Arlen Beck presented a summary of the staff report. Commissioner lvlaldonado suggested a language change to one of the proposed special use regulations.

Chair Vejar opened the public hearing at 5:41 p.m

4.2. There being no public speakers, Chair Vejar closed the public hearing al5:42 p.m.

A motion was made by Commissioner Martinez, seconded by Commissioner lrlaldonado to:

1. Adopt Plannrng Commission Resolution No. 08-25 recommending the City Council adopt an Ordinance amending Title 17 of the Orange Municipal Code to comply with the Employee Housing Act (Health and Safety Code Sections 17000-17062.5) regarding farmworker and employee housing as a permitted use in certain zoning districts and related definitions and development standards, with suggested special use regulation language modification.

2. Recommend that the City Council find the ordinance categorically exempt from the California Environmental Quality Act (CEQA) per State CEQA Guidelines Sections 15061(b)(3).

Aves: Leslie, Martinez, Ivlaldonado, Tucker, IvlcCormack, and Veiar Noes: None

Absent: Vazquez
Public Hearing to consider a request to construct a new warehouse facility at 534 W. Struck Avenue.

Due to a potential conflict with employment, Chair Vejar recused herself and left the meeting at 5:48 p.m.

Senior Planner, Monique Schwartz presented a summary of the staff report.

Vice Chair Leslie opened the public hearing at 5:49 p.m.

The following members of the applicant team spoke on behalf of the project:

Maggie Xu with Prologis
Joshua Lesinski with Albert Webb & Associates
Nicole Morse with T&B Planning
Public S eakers:

The following spoke in favor of the project:

Juan Serrato with Labors lnternational Union of North America Jose Garcia with Labors lnternational Union of North America Vice Chair Leslie closed the public hearing at 6:23 p.m The Planning Commission requested
operation, on-site storm drain water
clarification regarding warehouse peak hours of
retention and parking lot run-off, and possible

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conflicting hours of operation wrth the Valencia Gardens Apartments.

A motion was made by Commrssioner Tucker, seconded by Commissioner Martinez to:

Adopt Planning Commission Resolution No. PC 09-25 recommending approval to the City Council of Conditional Use Permit No. 3221, Major Site Plan Review No. 1'166, Design Review No. 5140, and Environmental Review No. 1889, an Addendum to Certified Environmental lmpact Report No. 1870-20 (SCH No. 2021090399) for the demolition of an existing 40,000 square-fool manufacturing facility and construction of a new 213,572 square-foot warehouse facility that includes 199,572 square feet of warehouse and 14,000 square feet of office space, a 450 square-foot detached pump house, and related site improvements, located at 534 W. Struck Avenue.

Aves: Leslie, Martinez, lvlaldonado, Tucker, and l\4ccormack Noes: None

Absent: Yazquez
Recuse: Veiar

ADJOURNMENT
There being no further business, the meeting was adjourned at 6:30 p.m.

The next Regular Planning Commission lr/eeting will be held on l/onday, August 4 2025 at 5:30 p.m ., in the Council Chamber.

Ha e eckman
Planning I\.4anager
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homeaidocla.org

July 18, 2025

City of Orange
Planning Commission
300 E. Chapman Avenue
Orange, CA 92866

Sent via email 07/18/25

Dear Planning Commissioners,

I am writing to express my enthusiastic support for the warehouse project that Prologis is proposing in the City of Orange.

Over the years, the Prologis team has consistently demonstrated a strong commitment to the communities in which it operates. In Orange, that commitment has been evident through meaningful contributions to organizations like HomeAid OCLA and the Hub OC. Prologis team members have active participation in fundraising events, and direct support of our facilities through community engagement.

In addition to sponsoring our annual gala for several consecutive years, the Prologis team has volunteered their time to help clean local facilities and donated materials for both our Holiday gift drive and our annual diaper drive. Prologis has proven to be more than just a business - it is a dedicated and valued community partner.

The proposed warehouse project not only promises to create jobs and stimulate local economic growth but also reflects Prologis’s ongoing tradition of being a responsible and engaged corporate neighbor. We are confident that this development will be executed with thoughtfulness and care.

I respectfully urge the Planning Commission to approve this project, as it will provide lasting benefits for our city and its residents. I am personally in support of this as a City of Orange resident and business leader in our community.

Sincerely,
Gina R. Cunningham
Executive Director

Resident: 231 North Cambridge Street
Orange, CA 92866
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Agenda Item
Orange City Council
Item #: 8.2. 9/9/2025 File #: 25-0479
TO: Honorable Mayor and Members of the City Council
THRU: Jarad Hildenbrand, City Manager
FROM: Russell Bunim, Community Development Director

1. SUBJECT
Public Hearing to consider Introduction and First Reading of an ordinance establishing farmworker/employee housing as a permitted land use for certain qualifying properties and finding of California Environmental Quality Act (CEQA) exemption. Ordinance No. 14-25.

2. SUMMARY
The proposed ordinance amends the Orange Municipal Code to align with State law by allowing certain types of employee and farmworker housing as permitted uses in applicable residential and agricultural zoning districts. The ordinance ensures consistency with the Employee Housing Act (Health and Safety Code Sections 17000-17062.5) and supports the City’s housing goals by facilitating the development and operation of housing for farmworkers and other employees.

3. RECOMMENDED ACTION

1. Conduct and close the public hearing.

2. Introduce and conduct First Reading of Ordinance No. 14-25. An Ordinance of the City Council of the City of Orange amending Title 17 of the Orange Municipal Code to comply with the Employee Housing Act (Health and Safety Code Sections 17000-17062.5) regarding farmworker and employee housing.

3. Find the ordinance categorically exempt from the California Environmental Quality Act (CEQA) per State CEQA Guidelines Sections 15061(b)(3).

4. FISCAL IMPACT
None.

5. STRATEGIC PLAN GOALS
Not Applicable.

6. DISCUSSION AND BACKGROUND
The City’sHousing Element, includes Housing Policy Action 3C, which commits the City to amend its zoning regulations to comply with the Employee Housing Act.

The California Employee Housing Act requires local jurisdictions to treat certain forms of employee and farmworker housing as a residential use. Specifically:
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employee housing for six or fewer persons in residential zones. · Health and Safety Code §17021.6 requires farmworker housing of up to 36 beds or 12 units to be treated as an agricultural use in agricultural zones This ordinance provides compliance with State law while expanding housing options for essential workers, including those in the agricultural sector. Key benefits include:
· Supporting low- and moderate-income workers with affordable housing opportunities. · Removing local zoning barriers that conflict with State housing laws. · Strengthening the City’s ability to meet Regional Housing Needs Assessment (RHNA) obligations.

The ordinance is largely technical in nature and brings the City into statutory compliance, ensuring legal defensibility of its zoning ordinance and Housing Element.

It should be noted that there are limited locations in the city with agricultural zoning; specifically surrounding Orange Hill Restaurant on East Chapman Avenue, and surrounding the Edison transfer facility in the northeastern portion of the city off of Cannon Street (northwest of Serrano Heights).

Maps of each area are provided as Attachment 4.

Planning Commission
At the July 21, 2025, Planning Commission meeting, the Planning Commission approved a resolution recommending that the City Council approve the draft ordinance with the following modification to Section IV: Section 17.13.040(JJJ)(2).

Original language:

2. Employee Housing for Six or Fewer Persons.

In accordance with Health and Safety Code Section 17021.5, employee housing providing accommodations for six or fewer employees shall be considered a residential use of property by a single family.

Suggested language:

2. Employee Housing for Six or Fewer Persons.

In accordance with Health and Safety Code Section 17021.5, employee housing providing accommodations for six or fewer employees shall be considered a single-family residential use.

Commissioner Martinez included Commissioner Maldonado's suggested language change in the motion to approve the item.

7. ENVIRONMENTAL REVIEW
The proposed project is not subject to the provisions of the California Environmental Quality Act (CEQA) pursuant to (1) Section 15061(b)(3) of the state CEQA Guidelines (Common Sense Exemption) because it can be seen with certainty that there is no possibility that it would have a City of Orange Printed on 9/4/2025Page 2 of 3
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Exemption) because it can be seen with certainty that there is no possibility that it would have a significant effect on the environment.

8. ATTACHMENTS
· Attachment 1 - Ordinance No. 14-25
· Attachment 2 - Planning Commission Staff Report, July 21, 2025 · Attachment 3 - Planning Commission Meeting Minutes, July 21, 2025 · Attachment 4 - Agriculture Zones on Zoning Map
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Agenda Item
Orange City Council
Item #: 8.2. 9/9/2025 File #: 25-0479
TO: Honorable Mayor and Members of the City Council
THRU: Jarad Hildenbrand, City Manager
FROM: Russell Bunim, Community Development Director

3. RECOMMENDED ACTION

1. Conduct and close the public hearing.

3. Find the ordinance categorically exempt from the California Environmental Quality Act (CEQA) per State CEQA Guidelines Sections 15061(b)(3).

4. FISCAL IMPACT
None.

5. STRATEGIC PLAN GOALS
Not Applicable.

6. DISCUSSION AND BACKGROUND
The City’sHousing Element, includes Housing Policy Action 3C, which commits the City to amend its zoning regulations to comply with the Employee Housing Act.

The California Employee Housing Act requires local jurisdictions to treat certain forms of employee and farmworker housing as a residential use. Specifically:
· Health and Safety Code §17021.5 prohibits jurisdictions from requiring a use permit for City of Orange Printed on 9/4/2025Page 1 of 3
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Item #: 8.2. 9/9/2025 File #: 25-0479
employee housing for six or fewer persons in residential zones. · Health and Safety Code §17021.6 requires farmworker housing of up to 36 beds or 12 units to be treated as an agricultural use in agricultural zones This ordinance provides compliance with State law while expanding housing options for essential workers, including those in the agricultural sector. Key benefits include:
· Supporting low- and moderate-income workers with affordable housing opportunities. · Removing local zoning barriers that conflict with State housing laws. · Strengthening the City’s ability to meet Regional Housing Needs Assessment (RHNA) obligations.

The ordinance is largely technical in nature and brings the City into statutory compliance, ensuring legal defensibility of its zoning ordinance and Housing Element.

Maps of each area are provided as Attachment 4.

Original language:

2. Employee Housing for Six or Fewer Persons.

In accordance with Health and Safety Code Section 17021.5, employee housing providing accommodations for six or fewer employees shall be considered a residential use of property by a single family.

Suggested language:

2. Employee Housing for Six or Fewer Persons.

In accordance with Health and Safety Code Section 17021.5, employee housing providing accommodations for six or fewer employees shall be considered a single-family residential use.

Commissioner Martinez included Commissioner Maldonado's suggested language change in the motion to approve the item.

7. ENVIRONMENTAL REVIEW
The proposed project is not subject to the provisions of the California Environmental Quality Act (CEQA) pursuant to (1) Section 15061(b)(3) of the state CEQA Guidelines (Common Sense Exemption) because it can be seen with certainty that there is no possibility that it would have a City of Orange Printed on 9/4/2025Page 2 of 3
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Item #: 8.2. 9/9/2025 File #: 25-0479
Exemption) because it can be seen with certainty that there is no possibility that it would have a significant effect on the environment.

AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF ORANGE AMENDING TITLE 17 OF THE

ORANGE MUNICIPAL CODE TO COMPLY WITH

THE EMPLOYEE HOUSING ACT (HEALTH AND
SAFETY CODE SECTIONS 17000 –17062.5)

REGARDING FARMWORKER AND EMPLOYEE

HOUSING

WHEREAS, the City of Orange 2021-2029 Housing Element was adopted by City Council on October 20, 2023, and the California State Department of Housing and Community Development found the Housing Element in substantial compliance with State Housing Element Law on January 2, 2024; and

WHEREAS, the 2021-2029 Housing Element, Housing Plan Program 4I, states the City will update the Orange Municipal Code to comply with provisions for farmworker housing in compliance with the Employee Housing Act (Sections 17000-17062.5 of the California Health and Safety Code); and

WHEREAS, the State of California enacted the Employee Housing Act (California Health and Safety Code Sections 17000 through 17062.5) to promote and facilitate the development of employee and farmworker housing; and

WHEREAS, Health and Safety Code Section 17021.5 provides that employee housing consisting of no more than six employees shall be deemed a single -family structure with a residential land use designation and permitted in the same manner as other similar dwellings in all residential zones; and

WHEREAS, Health and Safety Code Section 17021.6 provides that employee housing for agricultural employees consisting of no more than 12 units or 36 beds shall be considered an agricultural use, and must be treated the same as other agricultural uses in the same zone; and

WHEREAS, the City of Orange seeks to comply with these statutory provisions by amending the Orange Municipal Code (OMC) to appropriately classify and allow employee housing in applicable zoning districts; and

WHEREAS, the Planning Commission having considered the proposed revisions to the OMC at a public hearing held on July 21, 2025, including review of the staff report, and having received public testimony on the item, and adopted Resolution No. 08-25 recommending that the City Council approve the proposed amendments to Title 17, Chapter 17.13 of the Orange Municipal Code; and

WHEREAS, the City Council, having now considered the proposed changes to the OMC at a public hearing held on September 9, 2025, including review of the staff report, and having received public testimony on the item, desires to adopt the Proposed Ordinance. 327
2 NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ORANGE DOES ORDAIN AS FOLLOWS:

SECTION I:

The recitals stated above are true and correct, incorporated herein, and with the public record, form the basis for this Ordinance.

SECTION II:

Section 17.04.0 20 of the Orange Municipal Code, “Zoning – Definitions – “A” Definitions,” is hereby amended to include the following definition, in alphabetical order:

“Agricultural Employee ” a s defined by Health and Safety Code Section 17021.6 and Section 1140.4(b) of Title 8 of the California Code of Regulations.

SECTION III:

Section 17.04.0 24 of the Orange Municipal Code, “Zoning – Definitions – “E” Definitions,” is hereby amended to include the following definition, in alphabetical order:

“Employee Housing” any housing accommodation as defined in Health and Safety Code Section 17008, including housing for farmworkers or other employees.

SECTION IV:

Table 17.13.030, of the Orange Municipal Code, “Zoning – Master Land Use Table – Permitted Uses,” is hereby amended to add the following:
328
3 ZONING

RESIDENTIAL

COMMERCIAL

MIXED USE

INDUSTR
IAL

AGRICULTU
RAL

OPEN SPACE

P
I

OVERL
AY
SAND
&
GRA
VEL
LAND
USE
R1-5
R1-6
to
R-15
R1-20 to
R-140 &
R1-R
R2-6 to
R2-8
R-3
R-4
MH
OP
CP/C1
CTR
C2
C3
CR
OTMU-15S
OTMU-15
OTMU-24
NMU-24
UMU
M1
M2
A1
RO
SH
PI
FP-1
FP-2
SG
Housing—Includes all structures permitted as living quarters whether they be for short or long-term occupancy. Includes all uses identified in California Building Code definitions that are preceded with main entry words (key terms) that include one of the following: Dwelling, unit, house, housing, congregate, residence, multifamily, dormitory, home(s), hotel, motel, residential care facility, residential facility, or lodging.

Duplex - - - P* P
*
P
*
- - - - - - - - - - - - - - - - - - - - -
Employ
ee
Housin
g, for
six of
fewer
people
P
*
P* P* P* P
*
P
*
- - - - - - - - - - - - - - - - - - - - -
Employ
ee
Housin
g, for
seven
or more
people

C C C C C C - - - - - - - - - - - - - - - - - - - - -
329
4 Employ
ee
Housin
g for
Agricul
tural
Worker
s,
Up to
12 Units
or 36
Beds
- - - - - - - - - - - - - - - - - - - - P
*
P
*
P* - - - -
Employ
ee
Housin
g for
Agricul
tural
Worker
s,
13 Units
or
more,
or 37
Beds or
more
- - - - - - - - - - - - - - - - - - - - C C C - - - -
Fraterni
ty,
sorority
- - - - C C - C - - - - - - - - - - - - - - - - - - -
330

5 SECTION V:

Title 17, Section 17.13.040 of the Orange Municipal Code is hereby amended to add the following:

JJJ. Employee Housing. Employee housing may occur in residential zones as specified in Table 17.13.030 pursuant to the following:

1. Purpose. The purpose of this section is to bring the Orange Municipal Code into compliance with the California Employee Housing Act (Health and Safety Code Sections 17000 –17062.5) by clarifying the regulation of employee and farmworker housing.

2. Employee Housing for Six or Fewer Persons. In accordance with Health and Safety Code Section 17021.5, employee housing providing accommodations for six or fewer employees shall be considered a residential use of property . Such housing shall be permitted in all zones that allow residential uses, subject to the same standards and restrictions applicable to other residential dwellings of the same type in the same zone.

3. Employee Housing for Agricultural Workers (Up to 12 Units or 36 Beds). In accordance with Health and Safety Code Section 17021.6, employee housing consisting of no more than 12 units or 36 beds and exclusively for agricultural employees shall be considered an agricultural use. Such housing shall be permitted in all zones that allow agricultural uses and shall not be subject to any zoning requirements that are more restrictive than those applicable to other agricultural uses in the same zone.

4. Conditional Use and Development Standards. Any employee housing that exceeds the thresholds described in subsections 2. and 3. shall be subject to the applicable zoning, permitting, and conditional use requirements of the underlying zone, consistent with all local and state housing laws.

SECTION VI:

This ordinance is exempt from the requirements of the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Section 15061(b)(3) (Common Sense Exemption), because it can be seen with certainty that there is no possibility that the ordinanc e may have a significant effect on the environment. The proposed amendments do not significantly increase the potential (in manner or degree) for future development, beyond what is currently permitted by the City of Orange Zoning Code. Therefore, the pro ject would not result in a direct or reasonably foreseeable indirect physical change in the environment.

SECTION VII:

If any section, subdivision, paragraph, sentence, clause or phrase of this Ordinance is for any reason held to be invalid or unconstitutional, such decision shall not affect the validity of the 331

6 remaining portions of this Ordinance. The City Council hereby declares that it would have passed this Ordinance, and each section, subdivision, paragraph, sentence, clause and phrase thereof, irrespective of the fact that any one (or more) section, subdivision, paragraph, sentence, clause or phrase had been declared invalid or unconstitutional.

SECTION VIII:

The City Clerk is hereby directed to certify the adoption of this Ordinance and cause the same to be published as required by law. This Ordinance shall take effect thirty (30) days from and after the date of its final passage.

ADOPTED this ____ day of ___________________, 2025.

Daniel R. Slater, Mayor, City of Orange

ATTEST:

Pamela Coleman, City Clerk, City of Orange

APPROVED AS TO FORM:

Wayne W. Winthers
Interim City Attorney, City of Orange

332

7 STATE OF CALIFORNIA )

COUNTY OF ORANGE )

CITY OF ORANGE )

I, PAMELA COLEMAN, City Clerk of the City of Orange, California, do hereby certify that the foregoing Ordinance was introduced at the regular meeting of the City Council held on the ___ day of _______ ________, 2025, and thereafter at the regular meeting of said City Council duly held on the ___ day of _______________, 2025 was duly passed and adopted by the following vote, to wit:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

Pamela Coleman, City Clerk, City of Orange

333
Agenda Item
Planning Commission
Item #: 4.1. 7/21/2025 File #: 25-0425
TO: Chair and Members of the Planning Commission
THRU: Hayden Beckman, Planning Manager
FROM: Arlen Beck, Associate Planner

1. SUBJECT
Public Hearing to consider an ordinance establishing farmworker and employee housing as a permitted land use for certain qualifying properties and finding of CEQA exemption.

2. SUMMARY
The proposed ordinance amends the Orange Municipal Code to align with State law by allowing certain types of housing as permitted land uses in applicable residential and agricultural zoning districts. The ordinance ensures consistency with the Employee Housing Act (Health and Safety Code Sections 17000-17062.5) and supports the City’shousing goals by facilitating the development and operation of housing for farmworkers and other employees.

3. RECOMMENDED ACTION

1. Conduct and close the Public Hearing.

2. Adopt Planning Commission Resolution No. 08-25 recommending the City Council adopt an Ordinance amending Title 17 of the Orange Municipal Code to comply with the Employee Housing Act (Health and Safety Code Sections 17000-17062.5) regarding farmworker and employee housing as a permitted use in certain zoning districts and related definitions and development standards.

3. Recommend that the City Council find the ordinance categorically exempt from the California Environmental Quality Act (CEQA) per State CEQA Guidelines Sections 15061(b)(3).

4. AUTHORIZING GUIDELINES
Orange Municipal Code Section 17.08.020 authorizes the Planning Commission to review and make advisory recommendations to the City Council on Zoning Ordinance Amendments.

5. PROJECT BACKGROUND
The City of Orange General Plan 2021-2029 Housing Element was adopted by the City Council on October 30, 2023, and the California State Department of Housing and Community Development (HCD) found the Housing Element in substantial compliance with State Housing Element Law on January 2, 2024.

The City’s Housing Element, includes Housing Policy Action 4I, which commits the City to amend its zoning regulations to comply with the Employee Housing Act.

City of Orange Printed on 7/17/2025Page 1 of 3
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Item #: 4.1. 7/21/2025 File #: 25-0425
The California Employee Housing Act requires local jurisdictions to treat certain forms of employee and farmworker housing as a residential use. Specifically:
· Health and Safety Code §17021.5 prohibits jurisdictions from requiring a use permit for employee housing for six or fewer persons in residential zones. · Health and Safety Code §17021.6 requires farmworker housing of up to 36 beds or 12 units to be treated as an agricultural use in agricultural zones.

6. PROJECT DESCRIPTION
The proposed Ordinance would amend Orange Municipal Code Chapter 17.13.040, Special Use Regulations, to explicitly allow:
· Employee Housing for six or fewer persons as a permitted residential use in all zones allowing single-family uses.
· Farmworker Housing consisting of 36 beds or 12 units as a permitted agricultural use in zones allowing agricultural uses.

In addition, definitions are proposed for “EmployeeHousing”and “FarmworkerHousing”in alignment with State law, and the Ordinance would prohibit standards or requirements beyond those imposed on similar residential dwellings in the same zone.

Consistent with State Law, operators of employee housing must register with HCD annually. The annual registration report includes details about the facility type, number of residents, and facility conditions. Currently, HCD has enforcement authority of employee housing units. However, should a particular development become an issue, the City may assume responsibility for enforcement upon written notice to HCD.

In 2019, American Community Survey (ACS) data reported that within Orange County there were 205 people employed in the farming, fishing, and forestry industries. Because of the low number of people employed in the agriculture and farming industries, the City of Orange has not previously provided specific housing accommodation for this population.

7. DISCUSSION
This ordinance provides compliance with State law while expanding housing options for essential workers, including those in the agricultural sector. Key benefits include:
· Supporting low- and moderate-income workers with affordable housing opportunities. · Removing local zoning barriers that conflict with State housing laws. · Strengthening the City’s ability to meet Regional Housing Needs Assessment (RHNA) obligations.

The ordinance is largely technical in nature and brings the City into statutory compliance, ensuring City of Orange Printed on 7/17/2025Page 2 of 3
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Item #: 4.1. 7/21/2025 File #: 25-0425
The ordinance is largely technical in nature and brings the City into statutory compliance, ensuring legal defensibility of its zoning ordinance and Housing Element.

8. PUBLIC NOTICE
On June 26, 2025, a notice was published in the Orange City News newspaper for a public hearing before the Planning Commission on July 21, 2025.

9. ENVIRONMENTAL REVIEW
The proposed project is not subject to the provisions of the California Environmental Quality Act (CEQA) pursuant to Section 15061(b)(3) of the state CEQA Guidelines (Common Sense Exemption) because it can be seen with certainty that there is no possibility that it would have a significant effect on the environment. For this reason, no further CEQA documentation is required.

10. ADVISORY BOARD ACTION
No advisory board review was required for this ordinance.

11. ATTACHMENTS
· Attachment 1 - Planning Commission Resolution No. PC 08-25 with Draft Ordinance City of Orange Printed on 7/17/2025Page 3 of 3
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1 APPROVED BY THE PLANN]NG COMM]SS]ON ON AUGUST 18, 2025

OPENING/CALL TO ORDER
Chair Vejar called the meeting to order at 5:34 p.m

1.1 PLEDGE OF ALLEGIANCE
Commissioner [/aldonado led the flag salute.

1.2 ROLL CALL

Present: Leslie, ltlartinez, [Valdonado, Tucker, lvlcCormack, and Veiar

Absent: Yazquez

PUBLIC COMMENTS
None.

3.1. Approval of meeting minutes of the City of Orange Planning Commission Regular Meeting held on July 7, 2025.

Aves: Leslie, Martinez, [t/aldonado, Tucker, [VlcCormack, and Veiar Noes: None

Absent: Vazquez
2

Page 1 of 3 ends

337
Planning Commission Minutes July 21 , 2025

4. PUBLIC HEARINGS

4.1. Public Hearing to consider an ordinance establishing farmworker and employee housing as a permitted land use for certain qualifying properties and finding ol CEQA exemption.

Associate Planner, Arlen Beck presented a summary of the staff report. Commissioner lvlaldonado suggested a language change to one of the proposed special use regulations.

Chair Vejar opened the public hearing at 5:41 p.m

4.2. There being no public speakers, Chair Vejar closed the public hearing al5:42 p.m.

A motion was made by Commissioner Martinez, seconded by Commissioner lrlaldonado to:

2. Recommend that the City Council find the ordinance categorically exempt from the California Environmental Quality Act (CEQA) per State CEQA Guidelines Sections 15061(b)(3).

Aves: Leslie, Martinez, Ivlaldonado, Tucker, IvlcCormack, and Veiar Noes: None

Absent: Vazquez
Public Hearing to consider a request to construct a new warehouse facility at 534 W. Struck Avenue.

Due to a potential conflict with employment, Chair Vejar recused herself and left the meeting at 5:48 p.m.

Senior Planner, Monique Schwartz presented a summary of the staff report.

Vice Chair Leslie opened the public hearing at 5:49 p.m.

The following members of the applicant team spoke on behalf of the project:

Maggie Xu with Prologis
Joshua Lesinski with Albert Webb & Associates
Nicole Morse with T&B Planning
Public S eakers:

The following spoke in favor of the project:

Page 2 of 3 ends

338
Planning Commission Minutes July 21,2025
conflicting hours of operation wrth the Valencia Gardens Apartments.

A motion was made by Commrssioner Tucker, seconded by Commissioner Martinez to:

Aves: Leslie, Martinez, lvlaldonado, Tucker, and l\4ccormack Noes: None

Absent: Yazquez
Recuse: Veiar

ADJOURNMENT
There being no further business, the meeting was adjourned at 6:30 p.m.

The next Regular Planning Commission lr/eeting will be held on l/onday, August 4 2025 at 5:30 p.m ., in the Council Chamber.

Ha e eckman
Planning I\.4anager
5

Page 3 of 3 ends

339
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Legend
City Boundary Zoning Designation
A1 - Agricultural
RO - Recreation Open Space
SH - Slope and Hazard
J:\GisProjects\Planning\Zoning\A1_Zoning_Locations\GIS\APRX\A1_Zoning_Locations\A1_Zoning_Locations.aprx\Farmworker Housing Zoning Districts 9/2/2025
Source: City of Orange (2025)

CITY OF ORANGE

FARMWORKER HOUSING ZONING DISTRICTS
0 10.5
Miles
.
340
Agenda Item
Orange City Council
Item #: 9.1. 9/9/2025 File #: 25-0429
TO: Honorable Mayor and Members of the City Council
FROM: Jarad Hildenbrand, City Manager

1. SUBJECT
Approve a three-year professional services agreement with Townsend Public Affairs, Inc. for legislative advocacy and grant writing services.

2. SUMMARY
On July 12, 2022, the City Council directed staff to develop a request for proposals for legislative advocacy and grant writing services. The City Council awarded a one-year agreement with Townsend Public Affairs, Inc. on October 11, 2022, and then awarded a two-year agreement on September 23, 2023. The proposed agreement would continue services with Townsend Public Affairs, Inc. for an additional three years.

3. RECOMMENDED ACTION
Approve the agreement with Townsend Public Affairs, Inc. in the amount of $342,000 for legislative advocacy and grant writing services; and authorize the Mayor and City Clerk to execute on behalf of the City.

4. FISCAL IMPACT
The expense for this agreement is $108,000 during year one, and $117,000 annually during years two and three, and will be funded through the General Fund (100):
100-0000-56999 Other Repair/Maintenance Services
This agreement is for three years totaling $342,000, payable in annual installments of $108,000 during year one and $117,000 annually during years two and three. Future installments will be requested in conjunction with the annual operating budget.

5. STRATEGIC PLAN GOALS
Goal 3: Enhance Public Communication Strategy and Quality of Life.

6. DISCUSSION AND BACKGROUND
On July 12, 2022, the City Council directed staff to develop a request for proposals (RFP) for legislative advocacy and grant writing services. In response to that RFP, the City received six proposals, and on October 11, 2022, the City Council approved a one-year agreement with Townsend Public Affairs, Inc. (TPA). A year later, the City Council approved a two-year agreement with TPA.

Legislation
Over the past three years, TPA has assisted the City on legislative matters, including resolutions that memorialize the City Council’sposition on Statewide legislation or ballot measures; they provided City of Orange Printed on 9/4/2025Page 1 of 3
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memorialize the City Council’sposition on Statewide legislation or ballot measures; they provided committee hearing testimony on the City’sbehalf for Senate Bill 900 (Umberg), and they are currently helping draft legislation regarding municipal investment instruments. Additionally, TPA provides consistent legislative updates, ensuring the City is informed on consequential matters occurring in Sacramento and Washington, D.C.

Grants and Community Project Funding Requests
TPA has also assisted the City in securing money through grants and community project funding requests. Since entering into an agreement with TPA, TPA has helped secure a little over $5 million for the City. When considering the total amount paid to TPA over the past three years ($312,000), the City has received $15 for every $1 paid to TPA.

In addition to the money already received, as of this writing, TPA has submitted the following grants for the City which are still pending:

Grant Name Purpose Request Match Total
Assistance to
Firefighters Grant
Purchase turnout
gear, rope kit, and
Lucas devices
$277,715 $27,771 $305,486
Gary Sinise
Foundation-First
Responders Grant
Program
Emergency
Operations Center
Training
$30,000 $0 $30,000
California
Department of
Justice-Tobacco
Grant Program
Assistance to
enforce the City’s
tobacco control
ordinance.
$301,440 $0 $301,440
South Coast Air
Quality
Management
District-Carl Moyer
Program
Replace one
pumper truck
$900,000 $591,866.84 $1,491,866.84
U.S. Department of
Justice-Law
Enforcement Mental
Health and
Wellness Act
Mental health
wellness program
for Orange Police
Officers
$60,000 $0 $60,000
Firehouse Subs
Foundation-Public
Safety Grant
Program
Automated Chest
Compression
System and
batteries
$23,084.20 $0 $23,084.20
Lastly, aside from grants, TPA has also worked with the City’s elected Members of Congress (Members) to secure the following community project funding requests which are proceeding through the Congressional appropriations process.

As reference, Members may select up to 15 projects, and with Members receiving numerous project City of Orange Printed on 9/4/2025Page 2 of 3
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Item #: 9.1. 9/9/2025 File #: 25-0429
As reference, Members may select up to 15 projects, and with Members receiving numerous project requests from multiple entities, this is often a competitive process. For this year, three City of Orange projects were selected.

Project Members Recommending the Project
Real-Time Crime Center for the Orange
Police Department
Senator Schiff and Congressman Correa
Orange County Flood Control Parcel
Improvement Project
Congressman Correa
Fire Station 3 Improvements Congresswoman Kim
During the Congressional appropriations process, initial project recommendation amounts are often lowered. As of this writing, the City may receive $2.5 million for all three projects.

Agreement Structure and Cost
Like previous arrangements with TPA, staff proposes a retainer-based agreement. This means the City may utilize TPA’s services as much as necessary for a fixed monthly rate.

For the past two years, the City paid TPA $9,000 per month. TPA proposes to keep this rate for the agreement’sfirst year. Thereafter, the agreement increases to $9,750 per month for agreement years two through three.

7. ATTACHMENT
· Agreement with Townsend Public Affairs, Inc.

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Agenda Item
Orange City Council
Item #: 9.1. 9/9/2025 File #: 25-0429
TO: Honorable Mayor and Members of the City Council
FROM: Jarad Hildenbrand, City Manager

1. SUBJECT
Approve a three-year professional services agreement with Townsend Public Affairs, Inc. for legislative advocacy and grant writing services.

5. STRATEGIC PLAN GOALS
Goal 3: Enhance Public Communication Strategy and Quality of Life.

Legislation
Over the past three years, TPA has assisted the City on legislative matters, including resolutions that memorialize the City Council’sposition on Statewide legislation or ballot measures; they provided City of Orange Printed on 9/4/2025Page 1 of 3
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Item #: 9.1. 9/9/2025 File #: 25-0429
memorialize the City Council’sposition on Statewide legislation or ballot measures; they provided committee hearing testimony on the City’sbehalf for Senate Bill 900 (Umberg), and they are currently helping draft legislation regarding municipal investment instruments. Additionally, TPA provides consistent legislative updates, ensuring the City is informed on consequential matters occurring in Sacramento and Washington, D.C.

In addition to the money already received, as of this writing, TPA has submitted the following grants for the City which are still pending:

As reference, Members may select up to 15 projects, and with Members receiving numerous project City of Orange Printed on 9/4/2025Page 2 of 3
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Item #: 9.1. 9/9/2025 File #: 25-0429
As reference, Members may select up to 15 projects, and with Members receiving numerous project requests from multiple entities, this is often a competitive process. For this year, three City of Orange projects were selected.

7. ATTACHMENT
· Agreement with Townsend Public Affairs, Inc.

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PROFESSIONAL SERVICES AGREEMENT
[Grant Writing and Legislative Advocacy Services]

THIS PROFESSIONAL SERVICES AGREEMENT (the “Agreement”) is made at Orange, California, on thi s ____ day of ________________ 2025 (the “Effective Date”) by and between the CITY OF ORANGE, a municipal corporation (“City”), and TOWNSEND PUBLIC AFFAIRS, INC., a California corporation (“Contractor”), who agree as follows:

1. Services. Subject to the terms and conditions set forth in this Agreement, Contractor shall provide to the reasonable satisfaction of City the services set forth in Exhibit “A,” which is attached hereto and incorporated herein by reference. As a material inducement to City to enter into this Agreement, Contractor represents and warrants that it has thoroughly investigated and considered the scope of services and fully understands the difficulties and restrictions in performing the work. The services which are th e subject of this Agreement are not in the usual course of City’s business and City relies on Contractor’s representation that it is independently engaged in the busi ness of providing such services and is experienced in performing the work.

Contractor shall perform all services in a manner reasonably satisfactory to City and in a manner in conformance with the standards of quality normally observed by an entity provid ing such services to a municipal agency. All services provided shall conform to all federal, state and local laws, rules and regulations and to the best professional standards and practices. The terms and conditions set forth in this Agreement shall control over any terms and conditions in Exhibit "A" to the contrary.

Jack Morgan, Senior Assistant to the City Manager (“City’s Project Manager”), shall be the person to whom Contractor will report for the performance of services hereunder. It is understood that Contractor’s performance hereunder shall be under the supervision of City’s Project Manager (or his/her designee), that Contractor shall coordinate its services hereunder with City’s Project Manager to the extent required by City’s Project Manager, and that all performances required hereunder by Contractor shall be performed to the satisfaction of City’s Project Manager and the City Manager.

2. Compensation and Fees.

a. Contractor's total compensation for all services performed under this Agreement, shall not exceed THREE HUNDRED FORTY-TWO THOUSAND DOLLARS and 00/100 ($342,000.00) without the prior written authorization of City.

b. The above compensation shall include all costs, including, but not limited to, all clerical, administrative, overhead, insurance, reproduction, telephone, travel, auto rental, subsistence and all related expenses.

3. Payment. Contractor shall submit monthly invoices for services described in Exhibit A at fixed rates that do not exceed the following:

347
2 a. October 2025 – September 2026: $9,000 per month.
b. October 2026 – September 2027: $9,750 per month.
c. October 2027 – September 2028: $9,750 per month.

4. Change Orders. No payment for extra services caused by a change in the scope or complexity of work, or for any other reason, shall be made unless and until such extra services and a price therefor have been previously authorized in writing and approved by City as an amendment to this Agreement. City’s Project Manager is authorized to approve a reduction in the services to be performed and compensation therefor. All amendments shall set forth the changes of work, extension of time, and/or adjustment of the compensation to be paid by City to Contractor and shall be signed by the City’s Project Manager, City Manager or City Council, as applicable.

5. Licenses. Contractor represents that it and any subcontractors it may engage, possess any and all licenses which are required under state or federal law to perform the work contemplated by this Agreement and that Contractor and its subcontractors shall maintain all appropriate licenses, including a City of Orange business license, at its cost, during the performance of this Agreement.

6. Independent Contractor . At all times during the term of this Agreement, Contractor shall be an independent contractor and not an employee of City. City shall have the right to control Contractor only insofar as the result of Contractor's services rendered pursuant to this Agreement. City shall not have the right to control the means by which Contractor accomplishes services rendered pursuant to this Agreement. Contractor shall, at its sole cost and expense, furnish all facilities, materials and equi pment which may be required for furnishing services pursuant to this Agreement. Contractor shall be solely responsible for, and shall indemnify, defend and save City harmless from all matters relating to the payment of its subcontractors, agents and employees, including compliance with social security withholding and all other wages, salaries, benefits, taxes, exactions, and regulations of any nature whatsoever.

Contractor acknowledges that it and any subcontractors, agents or employees employed by Contractor shall not, under any circumstances, be considered employees of City, and that they shall not be entitled to any of the benefits or rights afforded employees of City, including, but not limited to, sick leave, vacation leave, holiday pay, Public Employees Retirement System benefits, or health, life, dental, long-term disability or workers' compensation insurance benefits.

7. Contractor Not Agent. Except as City may specify in writing, Contractor shall have no authority, express or implied, to act on behalf of City in any capacity whatsoever as an agent. Contractor shall have no authority, express or implied, to bind City to any obligation whatsoever.

8. Designated Persons. Only those qualified persons authorized by City’s Project Manager, or as designated in Exhibit “A,” shall perform work provided for under this Agreement.

It is understood by the parties that clerical and other nonprofessional work may be performed by persons other than those designated.

9. Assignment or Subcontracting. No assignment or subcontracting by Contractor of any part of this Agreement or of funds to be received under this Agreement shall be of any force 348
3 or effect unless the assignment has the prior written approval of City. City may terminate this Agreement rather than accept any proposed assignment or subcontracting. Such assignment or subcontracting may be approved by the City Manager or his/her designee.

10. Time of Completion . Except as otherwise specified in Exhibit “A,” Contractor shall commence the work provided for in this Agreement within five (5) days of the Effective Date of this Agreement and diligently prosecute completion of the work in accordance with the time period set forth in Exhibit “A” hereto or as otherwise agreed to by and between the representatives of the parties.

11. Time Is of the Essence. Time is of the essence in this Agreement. Contractor shall do all things necessary and incidental to the prosecution of Contractor's work.

12. Reserved.

13. Delays and Extensions of Time . Contractor's sole remedy for delays outside its control, other than those delays caused by City, shall be an extension of time. No matter what the cause of the delay, Contractor must document any delay and request an extension of time in writing at the time of the delay to the satisfaction of City. Any extensions granted shall be limited to the length of the delay outside Contractor’s control. If Contractor believes that delays caused by City will cause it to incur additional costs, it must specify, in writing, wh y the delay has caused additional costs to be incurred and the exact amount of such cost at the time the delay occurs. No additional costs can be paid that exceed the not to exceed amount stated in Section 2.a, above, absent a written amendment to this Agreement.

14. Products of Contractor. The documents, studies, evaluations, asses sments, reports, plans, citations, materials, manuals, technical data, logs, files, designs and other products produced or provided by Contractor for this Agreement shall become the property of City upon receipt. Contractor shall deliver all such products to City prior to payment for same. City may use, reuse or otherwise utilize such products without restriction.

15. Equal Employment Opportunity . During the performance of this Agreement, Contractor agrees as follows:

a. Contractor shall not discriminate against any employee or applicant for employment because of race, color, religion, sex, national origin, mental or physical disability, or any other basis prohibited by applicable law. Contractor shall ensure that applicants are employed, and that employees are treated during employment, without regard to their race, color, religion, sex, national origin, mental or physical disability, or any other basis prohibited by applicable law.

Such actions shall include, but not be limited to the following: employment, upgrading, demotion or transfer, recruitment or recruitment advertising, layoff or termination, rates of pay or other forms of compensation and selection for training, including apprenticeship. Contractor agrees to post in conspicuous places, available to employees and applicants for employment, a notice setting forth provisions of this non-discrimination clause.

349
4 b. Contractor shall, in all solicitations and advertisements for employees placed by, or on behalf of Contractor, state that all qualified applicants will receive consideration for employment without regard to race, color, religion, sex, national origin, mental or physical disability, or any other basis prohibited by applicable law.

c. Contractor shall cause the foregoing paragraphs (a) and (b) to be inserted in all subcontracts for any work covered by this Agreement, provided that the foregoing provisions shall not apply to subcontracts for standard commercial supplies or raw materials.

16. Conflicts of Interest. Contractor agrees that it shall not make, participate in the making, or in any way attempt to use its position as a consultant to influence any decision of City in which Contractor knows or has reason to know that Contractor, its officers, partners, or employees have a financial interest as defined in Section 8710 3 of the Government Code.

Contractor further agrees that it shall not be eligible to work as the design/build firm for the project that is the subject of this Agreement.

17. Indemnity.

a. To the fullest extent permitted by law , Contractor agrees to indemnify, defend and hold City, its City Council and each member thereof, and the officers, officials, agents and employees of City (collectively the “Indemnitees”) entirely harmless from all liability arising out of:

(1) Any and all claims under workers’ compensation acts and other employee benefit acts with respect to Contractor’s employees or Contractor’s subcontractor’s employees arising out of Contractor’s work under this Agreement, including any and all claims under any law pertaining to Contractor or its employees’ status as an independent contractor and any and all claims under Labor Code section 1720 related to the payment of prevailing wages for public works projects; and

(2) Any claim, loss, injury to or death of persons or damage to property caused by any act, neglect, default, or omission other than a professional act or omission of Contractor, or person, firm or corporation employed by Contractor, either directly or by independent contract, including all damages due to loss or theft sustained by any person, firm or corporation including the Indemnitees, or any of them, arising out of, or in any way connected with the work or services which are the subject of this Agreement, including injury or damage either on or off City’s property; but not for any loss, injury, death or damage caused by the active negligence or willful misconduct of City. Contractor, at its own expense, cost and risk, shall indemnify any and all claims, actions, suits or other proceedings that may be brought or instituted against the Indemnitees on any such claim or liability covered by this subparagraph, and shall pay or satisfy any judgmen t that may be rendered against the Indemnitees, or any of them, in any action, suit or other proceedings as a result of coverage under this subparagraph.

b. To the fullest extent permitted by law, and as limited by California Civil Code 2782.8, Contractor agrees to indemnify and hold Indemnitees harmless from all liability arising out of any claim, loss, injury to or death of persons or damage to property to the extent 350
5 caused by its negligent professional act or omission in the performance of professional services pursuant to this Agreement.

c. Except for the Indemnitees, the indemnifications provided in this Agreement shall not be construed to extend any third party indemnification rights of any kind to any person or entity which is not a signatory to this Agreement.

d. The indemniti es set forth in this section shall survive any closing, rescission, or termination of this Agreement, and shall continue to be binding and in full force and effect in perpetuity with respect to Contractor and its successors.

18. Insurance.

a. Contractor shall carry workers ’ compensation insurance as required by law for the protection of its employees during the progress of the work. Contractor understands that it is an independent contractor and not entitled to any worker s’ compensation benefits under any City program.

b. Contractor shall maintain during the life of this Agreement the following minimum amount of comprehensive general liability insurance or commercial general liability insurance: the greater of (1) Million Dollars ($1,000,000) per occurrence; or (2) all the insurance coverage and/or limits carried by or available to Contractor. Said insurance shall cover bodily injury, death and property damage and be written on an occurrence basis.

c. Contractor shall maintain during the life of this Agreement, the following minimum amount of automotive liability insurance: the greater of (1) a combined single limit of One Million Dollars ($ 1,000,000); or (2) all the insurance coverage and/or limits carried by or available to Contractor. Said insurance shall cover bodily injury, death and property damage for all owned, non-owned and hired vehicles and be written on an occurrence basis.

d. Any insurance proceeds in excess of or broader than the minimum required coverage and/or minimum required limits which are applicable to a given loss shall be available to City. No representation is made that the minimum insurance requirements of this Agreement are sufficient to cover the obligations of Contractor under this Agreement.

e. Each policy of general liability and automotive liability shall provide that City, its officers, officials, agents, and employees are declared to be additional insureds under the terms of the policy, but only with respect to the work performed by Contractor under this Agreement. A policy endorsement to that effect shall be provided to City along with the certificate of insurance. In lieu of an endorsement, City will accept a copy of the policy(ies) which evidences that City is an additional insured as a c ontracting party. The minimum coverage required by Subsection 18.b and c, above, shall apply to City as an additional insured. Any umbrella liability insurance that is provided as part of the general or automobile liability minimums set forth herein shall be maintained for the duration of the Agreement.

f. Reserved.
351
6 g. The insurance policies maintained by Contractor shall be primary insurance and no insurance held or owned by City shall be called upon to cover any loss under the policy.

Contractor will determine its own needs in procurement of insurance to cover liabilities other than as stated above.

h. Before Contractor performs any work or prepares or delivers any materials, Contractor shall furnish certificates of insurance and endorsements, as required by City, evidencing the aforementioned minimum insurance coverages on forms acceptable to City, which shall provide that the insurance in force will not be canceled or allowed to lapse without at least ten (10) days’ prior written notice to City.

i. Except for professional liability insurance coverage that may be required by this Agreement, all insurance maintained by Contractor shall be issued by companies admitted to conduct the pertinent line of insurance business in California and having a rating of Grade A or better and Class VII or better by the latest edition of Best Key Rating Guide. In the case of professional liability insurance coverage, such coverage shall be issued by companies either licensed or admitted to conduct business in Califo rnia so long as such insurer pos sesses the aforementioned Best rating.

j Contractor shall immediately notify City if any required insurance lapses or is otherwise modified and cease performance of this Agreement unless otherwise directed by City.

In such a case, City may procure insurance or self-insure the risk and charge Contractor for such costs and any and all damages resulting therefrom, by way of set -off from any sums owed Contractor.

k. Contractor agrees that in the event of loss due to any of the perils for which it has agreed to provide insurance, Contractor shall look solely to its insurance for recovery.

Contractor hereby grants to City, on behalf of any insurer providing insurance to either Contractor or City with respect to the services of Contractor herein, a waiver of any right to subrogation which any such insurer may acquire against City by virtue of the payment of any loss under such insurance.

l. Contractor shall include all subcontractors, if any, as insureds under its policies or shall furnish separate certificates and endorsements for each subcontractor to City for review and approval. All coverages for subcontractors shall be subject to all of the requirements stated herein.

19. Termination. City may for any reason terminate this Agreement by giving Contractor not less than five (5) days’ written notice of intent to terminate. Upon receipt of such notice, Contractor shall immediately cease work, unless the notice from City provides otherwise.

Upon the termination of this Agreement, City shall pay Contractor for services satisfactorily provided and all allowable reimbursements incurred to the date of termination in compliance with this Agreement, unless termination by City shall be for cause, in which event City may withhold any disputed compensation. City shall not be liable for any claim of lost profits.

352
7 20. Maintenance and Inspection of Records. In accordance with generally accepted accounting principles, Contractor and its subcontractors shall maintain reasonably full and complete books, documents, papers, accounting records, and other information (collectively, the “records”) pertaining to the costs of and completion of services performed under this Agreement.

City and its authorized representatives shall have access to and the right to audit and reproduce any of Contractor's records regarding the services provided under this Agreement. Contractor shall maintain all such records for a period of at least three (3) years after termination or completion of this Agreement. Contractor agrees to make available all such records for inspection or audit at its offices during normal business hours and upon three (3) days’ notice from City, and copies thereof shall be furnished if requested.

21. Compliance with all Laws/Immigration Laws.

a. Contractor shall be knowledgeable of and comply with all local, state and federal laws which may apply to the performance of this Agreement.

b. If the work provided for in this Agreement constitutes a “public works,” as that term is defined in Section 1720 of the California Labor Code, for which prevailing wages must be paid, to the extent Contractor’s employees will perform any work that falls within any of the classifications for which the Department of Labor Relations of the State of California promulgates prevailing wage determinations, Contractor hereby agrees that it, and any subcontractor under it, shall pay not less than the specified p revailing rates of wages to all such workers . The general prevailing wage determinations for c rafts can be located on the web site of the Department of Industrial Relations (www.dir.ca.gov/DLSR). Additionally, to perform work under this Contract, Contractor must meet all State registration requirements and criteria, including project compliance monitoring.

c. Contractor represents and warrants that it:

(1) Has complied and shall at all times during the term of this Agreement comply, in all respects, with all immigration laws, regulations, statutes, rules, codes, and orders, including, without limitation, the Immigration Reform and Control Act of 1986 (IRCA); and

(2) Has not and will not knowingly employ any individual to perform services under this Agreement who is ineligible to work in the United States or under the terms of this Agreement; and

(3) Has properly maintained, and shall at all times during the term of this Agreement properly maintain, all related employment documentation records including, without limitation, the completion and maintenance of the Form I -9 for each of Contractor’s employees; and

(4) Has responded, and shall at all times during the term of this Agreement respond, in a timely fashion to any government inspection requests relating to immigration law compliance and/or Form I -9 compliance and/or worksite enforcement by the 353
8 Department of Homeland Security, the Department of Labor, or the Social Security Administration.

d. Contractor shall require all subcontractors or subconsultants to make the same representations and warranties as set forth in Subsection 21.c.

e. Contractor shall, upon request of City, provide a list of all employees working under this Agreement and shall provide, to the reasonable satisfaction of City, verification that all such employees are eligible to work in the United States. All costs associated with such verification shall be borne by Contractor. Once such request has been made, Contractor may not change employees working under this Agreement without written notice to City, accompanied by the verification required herein for such employees.

f. Contractor shall require all subcontractors or sub-consultants to make the same verification as set forth in Subsection 21.e.

g. If Contractor or subcontractor knowingly employs an employee providing work under this Agreement who is not authorized to work in the United States, and/or fails to follow federal laws to determine the status of such employee, that shall constitute a material breach of this Agreement and may be cause for immediate termination of this Agreement by City.

h. Contractor agrees to indemnify and hold City, its officers, officials, agents and employees harmless for, of and from any loss, including but not limited to fines, penalties and corrective measures City may sustain by reason of Contractor's failure to comply with said laws, rules and regulations in connection with the performance of this Agreement.

22. Governing Law and Venue. This Agreement shall be construed in accordance with and governed by the laws of the State of California and Contractor agrees to submit to the jurisdiction of California courts. Venue for any dispute arising under this Agreement shall be in Orange County, California.

23. Integration. This Agreement constitutes the entire agreement of the parties. No other agreement, oral or written, pertaining to the work to be performed under this Agreement shall be of any force or effect unless it is in writing and signed by both parties. Any wo rk performed which is inconsistent with or in violation of the provisions of this Agree ment shall not be compensated.

24. Notice. Except as otherwise provided herein, all notices required under this Agreement shall be in writing and delivered personally , by e -mail, or by first class U.S. mail, postage prepaid, to each party at the address listed below. Either party may change the notice address by notifying the other party in writing. Notices shall be deemed received upon receipt of same or within three (3) days of deposit in the U.S. Mail, whichever is earlier. Notices sent by e- mail shall be deemed received on the date of the e-mail transmission.

354
9 “CONTRACTOR” “CITY”

Townsend Public Affairs, Inc. City of Orange
1401 Dove Street, Ste. 330 300 E. Chapman Avenue
Newport Beach, CA 92660 Orange, CA 92866-1591
Attn.: Christopher Townsend Attn.: Jack Morgan

Telephone: 949-399-9050 Telephone: 714-744-2220
E-Mail: [email protected] E-Mail: [email protected]

25. Counterparts. This Agreement may be executed in one or more counterparts, each of which shall be deemed an original, but all of which together shall constitute one and the same instrument. Signatures transmitted via facsimile and electronic mail shall have the same effect as original signatures.

[Remainder of page intentionally left blank; signatures on next page]

355
356

EXHIBIT “A”

SCOPE OF SERVICES

[Beneath this sheet.]
357

Exhibit “A”

Page 1 of 3 ends

EXHIBIT “A”
S

COPE OF SERVICES

A. STATE LEGISLATIVE ADVOCACY

1. Work with the City Council, the City Manager, and key staff to discuss goals, objectives, opportunities, and priorities.

2. Maintain a working relationship with the City’s legislative delegation.

3. Work effectively at the Sacramento -level with the Governor’s office and various state departments.

4. Demonstrate an extensive knowledge of state laws, regulations and issues impacting the City.

5. On an annual basis, work with the City to update its Legislative Platform to look at upcoming legislative trends.

6. Undertake advocacy, including strategy development and all related activities to attain the objectives of the City. Related activities include policy analysis, drafting legislation, meeting with legislators and staff, obtaining sponsor(s) for legislation, drafting legislative amendments, coordinating testimony at legislative hearings and administrative agencies, attending meetings, organizing advocacy trips, and otherwise representing the City’s positions.

7. Review all proposed, introduced, and amended legislation and administrative rules and regulations, to determine and provide analysis as appropriate on their impact on the City and recommend positions to be taken on the legislation and administrative rules and regulations.

8. Provide monthly electronic reports on status of legislation and other related matters such as bill language and committee analysis, an annual report giving an overview of approved legislation and final administrative rules and regulations and a forecast of important issues in the upcoming year.

9. Coordinate and cooperate with the League of California Cities, Association of California Cities – Orange County and other organizations, municipalities, companies and firms having similar legislative obje ctives as the City. Where appropriate, advocate positions on legislation and work to secure language in law that will advance the City’s interests.

10. Regularly communicate with the City to assess legislative options, analyze legislation and discuss policy objectives including review and input into the City’s legislative policy guide. Present legislative issues to the full City Council as needed/upon request.

11. Participate in regular informational, planning and coordination meetings with City staff as needed. As sist City Management and City Council during visits to Sacramento on official business.

12. Undertake advocacy on technical matters, compliance reporting and associated activities.

13. Prepare and file all applicable Fair Political Practices Commission lobbying documents and reports within all applicable deadlines, per the provisions of the Political Reform Act of 1974 as amended. Provide the City notification of any changes or modifications that may be pertinent.
358

Exhibit “A”

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B. FEDERAL LEGISLATIVE ADVOCACY

1. Work with the City Council, the City Manager, and key staff to discuss goals, objectives, opportunities, and priorities.

2. Maintain a working relationship with the City’s legislative delegation.

3. Work effectively at the federal level with various federal departments.

4. Demonstrate an extensive knowledge of federal laws, regulations and issues impacting the City.

5. On an annual basis, work with the City to update its Legislative Platform to look at upcoming legislative trends.

9. Coordinate and cooperate with the League of C alifornia Cities, Association of California Cities – Orange County and other organizations, municipalities, companies and firms having similar legislative objectives as the City. Where appropriate, advocate positions on legislation and work to secure langu age in law that will advance the City’s interests.

11. Participate in regular informational, planning and coordination meetings with City staff as needed. Assist City Management and City Council during visits to Washington D.C. on official business.

12. Undertake advocacy on technical matters, compliance reporting and associated activities.

13. Prepare and file all applicable Fair Political Practices Commission lobbying documents and reports within all applicable deadlines, per the provisions of the Political Ref orm Act of 1974 as amended. Provide the City notification of any changes or modifications that may be pertinent.

359

Exhibit “A”

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C. GRANT WRITING

1. Work with City staff to facilitate meetings with City departments to assess the validity of current funding priority areas, identify changes in funding priority areas, and identify new priority areas for possible funding.

2. Conduct research to identify grant resources including, but not limited to, federal, state, foundation, agencies and organizations that support the City’s funding needs and priorities (emphasizing grants which require no “matching” funds), including, but not limited to:
a. Infrastructure and park development/maintenance
b. Public safety
c. Economic development
d. Housing and housing programs
e. Technology
f. Parks and recreation programs
g. Multimodal transportation
h. Workforce development
i. Records management
j. Senior, family, and youth programs
k. Energy, efficiency and sustainability
l. Historic building maintenance and reuse
m. Acquisition of open space

3. Provide general grant proposal writing services associated with the completion of grant applications on behalf of the City, including the preparation of funding abstracts and production and submittal of applications to funding sources. Provide a copy of each grant applica tion package submitted for funding, in its entirety, to the City.

4. Submit monthly reports to the City summarizing the amount of time expended, describe activities undertaken during the previous month, and status of those activities.

5. Manage grants awarded to the City as needed.

CONTRACT TERM
Unless otherwise terminated pursuant to Section 19 of the agreement, this agreement shall remain in full force and effect until Septem ber 26, 2028 and shall not exceed the Contractor's total compensation as further detailed in Section 2 of the agreement. 360
Agenda Item
Orange City Council
Item #: 9.2. 9/9/2025 File #: 25-0404
TO: Honorable Mayor and Members of the City Council
THRU: Jarad Hildenbrand, City Manager
FROM: Cody Kleen, Acting Human Resources Director

1. SUBJECT
Re-organization of positions within the Community Development Department and Information Technology Department.

2. SUMMARY
A request to reclassify an underfilled Associate Planner position to an Assistant Planner, to reclassify an Administrative Assistant position to an Administrative Analyst I in the Community Development Department, and to reclassify an Information Technology Specialist to a Senior Administrative Analyst position utilizing the savings from the reduced Help Desk contract to meet key operational needs and more efficiently and effectively use staff and financial resources.

3. RECOMMENDED ACTION
The following recommended actions pertaining to Community Development Block Grant funds are contingent upon the City Council appropriating the awarded Community Development Block Grant funds into the Fiscal Year 2025-2026 budget:

1. Approve the reclassification of an underfilled Associate Planner position to an Assistant Planner and the reclassification of an Administrative Assistant position to an Administrative Analyst I effective September 21, 2025.

2. Approve the following Fixed Cost Distribution change for the Administrative Analyst I:
· 89% 100-6001-51002
· 11% 310-6001-51002

3. Approve the following transfers:
a. Reduce expenditure account 310-6410-55999 - Other Prof/Technical Services by $15,900
b. Increase expenditure account number 310-6410-51002 - Regular Salaries- Miscellaneous by $15,900

4. Approve the reclassification of the vacant Information Technology Specialist position to a Senior Administrative Analyst (IT Business Analyst) position effective September 21, 2025.

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Item #: 9.2. 9/9/2025 File #: 25-0404

4. FISCAL IMPACT
The proposed restructuring results in net savings of $26,000, including $200 to the General Fund and $41,700 to the IT Fund, offset by an increase of $15,900 to the CDBG Fund.

Fund Description Amount
100 General Fund -$200
310 Community Development Block Grant (CDBG) Fund $15,900 780 Information Technology Fund -$41,700
Net Fiscal Impact -$26,000

5. STRATEGIC PLAN GOALS
Goal 4: Improve Employee Retention and Recruitment
Objective 4.6: Support change management processes, embrace technology improvements, and digitalization.

6. DISCUSSION AND BACKGROUND
The Community Development and Information Technology Departments have conducted evaluations of their existing structures and operational needs to ensure the City’scontinued delivery of high- quality services and customer support. Following reviews of workflows under the current structures, various position changes are recommended to address the needs of the City and the respective departments:

Community Development
The Community Development Department is requesting the creation of an Administrative Analyst I to address key operational needs and help alleviate existing administrative responsibilities from Planning and Management staff. Additionally, this will redirect a portion of the Community Development Block Grant (CDBG) funding and reliance on external consultants to in-house administration to create a more efficient and financially sustainable staffing structure. The responsibilities of the Administrative Analyst I would include, but not be limited to the following key functions:
· Business Practice innovation for staff and customer experience. · Modernization of records management and technology integration. · Budget and Administrative Process support.
· Policy and Procedure Manual maintenance and improvement. · Administrative and compliance management of the Mills Act Program. · CDBG Program support.

To accomplish this, Community Development is requesting the following position changes:
· Reclassify one Administrative Assistant position to Administrative Analyst I.

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Item #: 9.2. 9/9/2025 File #: 25-0404
· Reclassify an underfilled Associate Planner position to an Assistant Planner.

Table 1 displays a summary of these changes:

Position Change FTE Impact Fiscal Impact
Reclassify: Associate Planner to Assistant Planner 0.00 -$25,500 Reclassify: Administrative Assistant to Administrative
Analyst I

0.00 41,200
Net Fiscal Impact 0.00 $15,700
Fiscal Impact by Fund - General Fund -200
Fiscal Impact by Fund - CDBG Fund 15,900
Lastly, as a qualifying note regarding these proposed adjustments, due to changes in federal processes, awarded CDBG funds came after the FY26 budget adoption. The requests detailed in this staff report pertaining to CDBG are contingent upon the City Council formerly appropriating the awarded CDBG funds into the FY26 annual budget. It is anticipated this appropriation request will come to the City Council for consideration shortly. In the interim, approving the reorganization at this time will allow the recruitment process to begin with staff finalizing the selection after the CDBG funds have been formerly appropriated into the FY26 annual budget.

Information Technology (IT)
The IT Department is requesting the creation of a Senior Administrative Analyst (IT Business Analyst) position to address current department challenges related to constrained budgets, misaligned IT solutions, inefficient processes, and communication gaps between City departments and IT. Without a dedicated IT Business Analyst, the organization risks project delays, cost overruns, and solutions that fail to meet business requirements and priorities. An IT Business Analyst will serve as a liaison between City departments and IT, ensuring that technology solutions align with City objectives. Key responsibilities will include:
· Gathering and documenting business requirements.
· Analyzing processes to identify inefficiencies and recommend improvements. · Facilitating communication between stakeholders and IT. · Supporting project management with risk mitigation and scope definition. · Ensuring solutions are user-focused and deliver measurable value.

Hiring an IT Business Analyst is a strategic investment that will align IT initiatives with City goals, reduce costs, and improve project outcomes. To accomplish this, the Department reduced the Help Desk contract by $78,400. In utilizing these savings, the Department recommends the reclassification of one Information Technology Specialist position to Senior Administrative Analyst (IT Business Analyst).

In considering the reduced Help Desk contract amount, Table 2 displays a summary of these City of Orange Printed on 9/4/2025Page 3 of 4
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Item #: 9.2. 9/9/2025 File #: 25-0404
proposed changes:

Position Change FTE
Impact
Fiscal
Impact
Reduced help desk contract N/A -$78,400
Reclassify: Information Technology Specialist to Senior Administrative Analyst

0.00 36,700
Net Fiscal Impact - Information Technology Fund 0.00 -$41,700

7. ATTACHMENT
· Attachment 1 Existing and Proposed Community Development Department Organization Chart
· Attachment 2 Existing and Proposed Information Technology Department Organization Chart
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Agenda Item
Orange City Council
Item #: 9.2. 9/9/2025 File #: 25-0404
TO: Honorable Mayor and Members of the City Council
THRU: Jarad Hildenbrand, City Manager
FROM: Cody Kleen, Acting Human Resources Director

1. SUBJECT
Re-organization of positions within the Community Development Department and Information Technology Department.

2. Approve the following Fixed Cost Distribution change for the Administrative Analyst I:
· 89% 100-6001-51002
· 11% 310-6001-51002

4. Approve the reclassification of the vacant Information Technology Specialist position to a Senior Administrative Analyst (IT Business Analyst) position effective September 21, 2025.

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Item #: 9.2. 9/9/2025 File #: 25-0404

4. FISCAL IMPACT
The proposed restructuring results in net savings of $26,000, including $200 to the General Fund and $41,700 to the IT Fund, offset by an increase of $15,900 to the CDBG Fund.

Fund Description Amount
100 General Fund -$200
310 Community Development Block Grant (CDBG) Fund $15,900 780 Information Technology Fund -$41,700
Net Fiscal Impact -$26,000

5. STRATEGIC PLAN GOALS
Goal 4: Improve Employee Retention and Recruitment
Objective 4.6: Support change management processes, embrace technology improvements, and digitalization.

To accomplish this, Community Development is requesting the following position changes:
· Reclassify one Administrative Assistant position to Administrative Analyst I.

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366
Item #: 9.2. 9/9/2025 File #: 25-0404
· Reclassify an underfilled Associate Planner position to an Assistant Planner.

Table 1 displays a summary of these changes:

Position Change FTE Impact Fiscal Impact
Reclassify: Associate Planner to Assistant Planner 0.00 -$25,500 Reclassify: Administrative Assistant to Administrative
Analyst I

In considering the reduced Help Desk contract amount, Table 2 displays a summary of these City of Orange Printed on 9/4/2025Page 3 of 4
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Item #: 9.2. 9/9/2025 File #: 25-0404
proposed changes:

Position Change FTE
Impact
Fiscal
Impact
Reduced help desk contract N/A -$78,400
Reclassify: Information Technology Specialist to Senior Administrative Analyst

0.00 36,700
Net Fiscal Impact - Information Technology Fund 0.00 -$41,700

COMMUNITY

DEVELOPMENT

DIRECTOR

ASSISTANT

COMMUNITY

DEVELOPMENT

DIRECTOR

PLANNING MANAGER

CURRENT AND DRC

SENIOR PLANNER

CURRENT

ASSOCIATE PLANNER

CURRENT

ASSISTANT PLANNER

SENIOR PLANNER

CURRENT

ASSISTANT PLANNER

PLANNING AIDE

PRINCIPAL PLANNER

ADVANCED AND PC

HISTORIC

PRESERVATION

PLANNER

ASSOCIATE PLANNER

ADVANCED

CONSULTANTS

HISTORIC

PRESERVATION

AS NEEDED WITH

GRANT FUNDING

CODE COMPLIANCE

MANAGER

SENIOR CODE

COMPLIANCE

CODE COMPLIANCE

OFFICER

CODE COMPLIANCE

OFFICER

CODE COMPLIANCE

OFFICER

CODE COMPLIANCE

OFFICER

CODE COMPLIANCE

OFFICER

PERMIT CODE TECH

PERMIT CODE TECH
Part time
Part time

CHIEF BUILDING

OFFICIAL

BUILDING

INSPECTOR

SUPERVISOR
SR. COMBINATION

BUILDING

INSPECTOR

COMBINATION

BUILDING

INSPECTOR

COMBINATION

BUILDING

INSPECTOR

COMBINATION

BUILDING

INSPECTOR

PERMIT TECHNICIAN

SUPERVISOR

SENIOR PERMIT

TECHNICIAN

PERMIT TECHNICIAN

SENIOR CIVIL

ENGINEER
MARK

PLAN CHECK

ENGINEER

PLAN CHECK

ENGINEER

HOUSING MANAGER

EXECUTIVE

ASSISTANT

ADMINISTRATIVE

ASSISTANT

ADMINISTRATIVE

ASSISTANT

IT PROJECT

MANAGER
369
Community Development
Organization Chart
Proposed

COMMUNITY

DEVELOPMENT

DIRECTOR

ASSISTANT

COMMUNITY

DEVELOPMENT

DIRECTOR

PLANNING MANAGER

CURRENT AND DRC

SENIOR PLANNER

CURRENT

ASSISTANT PLANNER

CURRENT

ASSISTANT PLANNER

SENIOR PLANNER

CURRENT

ASSISTANT PLANNER

PLANNING AIDE

PRINCIPAL PLANNER

ADVANCED AND PC

HISTORIC

PRESERVATION

PLANNER

ASSOCIATE PLANNER

ADVANCED

CONSULTANTS

HISTORIC

PRESERVATION

AS NEEDED WITH

GRANT FUNDING

CODE COMPLIANCE

MANAGER

SENIOR CODE

COMPLIANCE

CODE COMPLIANCE

OFFICER

CODE COMPLIANCE

OFFICER

CODE COMPLIANCE

OFFICER

CODE COMPLIANCE

OFFICER

CODE COMPLIANCE

OFFICER

PERMIT CODE TECH

PERMIT CODE TECH
Part time
Part time

CHIEF BUILDING

OFFICIAL

BUILDING

INSPECTOR

SUPERVISOR
SR. COMBINATION

BUILDING

INSPECTOR

COMBINATION

BUILDING

INSPECTOR

COMBINATION

BUILDING

INSPECTOR

COMBINATION

BUILDING

INSPECTOR

PERMIT TECHNICIAN

SUPERVISOR

SENIOR PERMIT

TECHNICIAN

PERMIT TECHNICIAN

SENIOR CIVIL

ENGINEER
MARK

PLAN CHECK

ENGINEER

PLAN CHECK

ENGINEER

HOUSING MANAGER

EXECUTIVE

ASSISTANT

ADMINISTRATIVE

ASSISTANT

ADMINISTRATIVE

ANALYST

IT PROJECT

MANAGER
370
Orange IT Current Organization Chart
IT Manager
IT Project
Manager
IT Supervisor
Help Desk
(Contracted)
Desktop Support
(Contracted)
Desktop Support
(Contracted)
IT Specialist
IT Specialist
IT Specialist
Network Analyst
Systems Analyst
IT Manager
371
Orange IT Proposed Organization Chart
IT Manager
IT Project
Manager
IT Supervisor
Desktop
Support
(Contracted)
Desktop
Support
(Contracted)
IT Specialist
IT Specialist
<OPEN>
IT Business
Analyst
Network
Analyst
Systems
Analyst
372
Agenda Item
Orange City Council
Item #: 9.3. 9/9/2025 File #: 25-0504
TO: Honorable Mayor and Members of the City Council
THRU: Jarad Hildenbrand, City Manager
FROM: Trang Nguyen, Finance Director

1. SUBJECT
Results of the Cost Allocation and Draft Fee Study.

2. SUMMARY
A Cost Allocation and Fee Study has been conducted by Matrix Consulting Group for the city. The draft results will be presented for City Council review and input.

3. RECOMMENDED ACTION

1. Receive and file the Cost Allocation Plan and Draft User Fee Study.

2. Provide staff with direction on the Draft User Fee Study.

4. FISCAL IMPACT
None at this time.

5. STRATEGIC PLAN GOALS
Goal 2: Enhance Economic Development and Achieve Fiscal Sustainability

2.6 Reduce subsidy from general tax revenues

6. DISCUSSION AND BACKGROUND
Background and Purpose
In September 2024, City Council approved a contract with Matrix Consulting to prepare a Cost Allocation Plan and User Fee Study.

The purpose of the cost allocation plan is to identify and distribute central service and other administrative support costs to the users of those services. These kinds of costs include finance, facility maintenance, personnel, and certain departmental administrative functions. Cost Allocation plans help a city determine the full costs by identifying the indirect/overhead allocations to be added to a program’sdirect cost. Once developed, the full program costs can help set internal city charges and be used as a basis to establish user fees, permits and applications, billing rates, hourly rates, and costs of special services. Furthermore, a cost allocation plan can be used to charge indirect overhead to federal and state grants and charge external agencies and funds their fair share of support costs.

A user fee study determines the full cost of services offered by a government agency for which user fees are currently charged or could be charged. According to State law, city fees for services cannot exceed the cost of providing the service. The purpose of this updated study is to identify the full cost City of Orange Printed on 9/4/2025Page 1 of 3
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exceed the cost of providing the service. The purpose of this updated study is to identify the full cost of providing these services, therefore identifying any subsidy of General Fund tax dollars for said services. This study examined and determined if the actual costs associated with city services are achieving full cost recovery. The last comprehensive citywide user fee study was completed in 2018.

It is recommended by industry professionals in the cost recovery sector that local governments update their cost-based fee studies every three to five years.

The scope of services provided by Matrix included examining the total costs associated with providing city services and providing recommendations for changes on fees that will achieve full cost recovery. Matrix’scosting model is built based on the City’soperations, budget details and intended use for the results. The method used is a customized approach specific to the City.

As part of the Cost of Services (User Fee) study for the City of Orange, Matrix Consulting Group conducted a comparative survey of user fees. The City identified six municipalities to be included in the comparative survey: Brea, Costa Mesa, Fullerton, Garden Grove, Huntington Beach, and Santa Ana. When compared to the surveyed jurisdictions, the City of Orange ranks near the middle in terms of population, but on the lower end for budget and staffing. Overall, Orange generally has current fees that are higher, or in the middle when compared to the fees of the other surveyed jurisdictions.

Of the surveyed jurisdictions, Orange’scurrent fees are most comparable with Huntington Beach, Fullerton, and Costa Mesa while the City’sfull cost calculated is most comparable to fees charged by Santa Ana and Huntington Beach. It is important to note that the results of this survey only show the fees adopted by the council, not the cost recovery policy decisions for departments or a jurisdiction.

Multiple in-depth meetings have been held with department heads and staff to ensure the cost allocation was appropriate and the proposed fees would recapture full cost recovery or a level of recovery that was suitable based on information from Matrix, comparison to other jurisdictions, and impacts to the residents and business community. Each department went through several iterations of the proposed fees discussing changes with Matrix and fine-tuning the results that are presented in the complete draft report that is attached to this staff report.

Findings
Currently, based on comparing FY 25 fee-related budgeted expenditures with fee-related FY 24 revenue, the City is under-recovering its costs by approximately $2.9 million or recovering about 60% of its costs. Depending on current cost recovery levels, some current fees may need to be increased significantly to comply with established or proposed cost recovery policies, however the City can choose to use a phased-in approach to reaching its cost recovery goals.

While full-cost recovery is not practical in all situations, staff has recommended fees to increase overall cost recovery to 85%, resulting in an increase in General Fund revenue of approximately $1.9 million. Additionally, the draft report includes a new credit card surcharge of 3.12% which will recover an estimated $300,000 in credit card fees, if the surcharge is adopted.

Next Steps
Based on feedback from the City Council and the community, a finalized Master Schedule of Fees is tentatively scheduled for public notice and City Council consideration in October. Moving forward, the Cost Allocation Plan and User Fee Study will be integrated into the City’sannual budget process.

Matrix has provided a model to support annual fee updates, ensuring that any future adjustments are analyzed and presented to Council for adoption.

To establish best practices and align with City Council objectives, Matrix recommends consideration City of Orange Printed on 9/4/2025Page 2 of 3
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Item #: 9.3. 9/9/2025 File #: 25-0504
To establish best practices and align with City Council objectives, Matrix recommends consideration of a formal Cost Recovery Policy. This policy would provide a clear and consistent framework for setting fees, require periodic review, and ensure that adjustments are based on objective and supportable criteria available to the public. A draft policy will be developed with Department Head input, presented during the FY 2026-27 budget workshop, and considered for adoption with the annual budget.

7. ATTACHMENTS
· Cost Allocation Plan Report
· Draft User Fee Study Report
· Draft Master Fee Schedule
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Agenda Item
Orange City Council
Item #: 9.3. 9/9/2025 File #: 25-0504
TO: Honorable Mayor and Members of the City Council
THRU: Jarad Hildenbrand, City Manager
FROM: Trang Nguyen, Finance Director

1. SUBJECT
Results of the Cost Allocation and Draft Fee Study.

2. SUMMARY
A Cost Allocation and Fee Study has been conducted by Matrix Consulting Group for the city. The draft results will be presented for City Council review and input.

3. RECOMMENDED ACTION

1. Receive and file the Cost Allocation Plan and Draft User Fee Study.

2. Provide staff with direction on the Draft User Fee Study.

4. FISCAL IMPACT
None at this time.

5. STRATEGIC PLAN GOALS
Goal 2: Enhance Economic Development and Achieve Fiscal Sustainability

2.6 Reduce subsidy from general tax revenues

6. DISCUSSION AND BACKGROUND
Background and Purpose
In September 2024, City Council approved a contract with Matrix Consulting to prepare a Cost Allocation Plan and User Fee Study.

A user fee study determines the full cost of services offered by a government agency for which user fees are currently charged or could be charged. According to State law, city fees for services cannot exceed the cost of providing the service. The purpose of this updated study is to identify the full cost City of Orange Printed on 9/4/2025Page 1 of 3
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Item #: 9.3. 9/9/2025 File #: 25-0504
exceed the cost of providing the service. The purpose of this updated study is to identify the full cost of providing these services, therefore identifying any subsidy of General Fund tax dollars for said services. This study examined and determined if the actual costs associated with city services are achieving full cost recovery. The last comprehensive citywide user fee study was completed in 2018.

It is recommended by industry professionals in the cost recovery sector that local governments update their cost-based fee studies every three to five years.

Matrix has provided a model to support annual fee updates, ensuring that any future adjustments are analyzed and presented to Council for adoption.

To establish best practices and align with City Council objectives, Matrix recommends consideration City of Orange Printed on 9/4/2025Page 2 of 3
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377
Item #: 9.3. 9/9/2025 File #: 25-0504
To establish best practices and align with City Council objectives, Matrix recommends consideration of a formal Cost Recovery Policy. This policy would provide a clear and consistent framework for setting fees, require periodic review, and ensure that adjustments are based on objective and supportable criteria available to the public. A draft policy will be developed with Department Head input, presented during the FY 2026-27 budget workshop, and considered for adoption with the annual budget.

7. ATTACHMENTS
· Cost Allocation Plan Report
· Draft User Fee Study Report
· Draft Master Fee Schedule
City of Orange Printed on 9/4/2025Page 3 of 3
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CITY OF ORANGE, CA

FULL COST ALLOCATION PLAN
MARCH 2025
FY24-25 Budgeted Expenditures
379
Page Number

1.EXECUTIVE SUMMARY 1

2.READING THE PLAN 4

3.ORGANIZATIONAL CHART 6

4.SUMMARY OF RESULTING OVERHEAD ALLOCATIONS 8

5.SUMMARY OF FUNCTIONS AND ALLOCATION BASES 36

6.CENTRAL SERVICES DEPARTMENTS (PROVIDERS) 39

7.GRANTEE DEPARTMENTS (RECEIVERS) 41

8.COST ALLOCATION PLAN 45

8.1100-01-0101 CITY COUNCIL 46
COSTS TO BE ALLOCATED 48
EXPENSE DETAIL 49
Allocation Detail
Legislative Support 50
ALLOCATION SUMMARY 52

TABLE OF CONTENTS
380

8.2100-02-0201 CITY MANAGER 54
COSTS TO BE ALLOCATED 56
EXPENSE DETAIL 57
Allocation Detail
Council Support 58
Legislative Support 59
Employee Support 61
Budget Support 63
Communications 66
ALLOCATION SUMMARY 68

8.3100-03-0301 CITY ATTORNEY 71
COSTS TO BE ALLOCATED 73
EXPENSE DETAIL 74
Allocation Detail
Legal Support 75
ALLOCATION SUMMARY 76

8.4100-04-0401 CITY CLERK 77
COSTS TO BE ALLOCATED 79
EXPENSE DETAIL 80
Allocation Detail
City Council Support 81
Boards, Committees, and Commissions 83
Records Management 84
Public Records Requests 86
Campaign Disclosures / FPPC Filings 87
Subpoenas, Claims, and Summons 89
ALLOCATION SUMMARY 90
381

8.5100-12-1201 FINANCE ADMIN 93
COSTS TO BE ALLOCATED 95
EXPENSE DETAIL 96
Allocation Detail
Department Administration 97
Investment Management 98
Budget Development / Management 102
ALLOCATION SUMMARY 105

8.6100-12-1205 PURCHASING AND WAREHOUSE 109
COSTS TO BE ALLOCATED 111
EXPENSE DETAIL 112
Allocation Detail
Formal Procurement 113
CalCards 114
Procurement Lifecycle Management 115
Warehouse 117
Surplus 119
UPS Deliveries 120
Mail 121
ALLOCATION SUMMARY 122

8.7100-12-1221 GENERAL REVENUE 124
COSTS TO BE ALLOCATED 126
EXPENSE DETAIL 127
Allocation Detail
Revenue Support 128
Cash Receipts 130
ALLOCATION SUMMARY 133

8.8100-12-1231 GENERAL ACCOUNTING 137
COSTS TO BE ALLOCATED 139
EXPENSE DETAIL 140
Allocation Detail
Accounts Payable 141
CalCards 144
GL Management 147
Financial Reporting 150
Payroll Support 153
ALLOCATION SUMMARY 155
382

8.9100-14-1401 HUMAN RESOURCES 159
COSTS TO BE ALLOCATED 161
EXPENSE DETAIL 162
Allocation Detail
Employee Support 163
ALLOCATION SUMMARY 165

8.10100-50-5028 FACILITY MAINTENANCE 168
COSTS TO BE ALLOCATED 170
EXPENSE DETAIL 171
Allocation Detail
Maintenance 172
Custodial 173
ALLOCATION SUMMARY 175
383
The Mat
rix Consulting Group has prepared this Full Cost Allocation Plan (CAP) for the City of Orange, CA. The report, which follows, presents a summary of the comprehensive analysis undertaken to identify the appropriate distribution of Citywide administrative and support costs to all City operating departments and programs.

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

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

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

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

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

EXECUTIVE SUMMARY
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Compliant Plan is generally concerned with the use of the resulting cost allocations to develop, submit, and secure approval for claims. For example, OMB Compliant allocations could be used to reimburse indirect costs associated with the administration of State and/or Federal grants. An OMB Compliant Plan is far more sensitive in terms of recovering administrative costs within the framework of the speciﬁc federal requirements outlined by OMB. This plan is a Full Cost Allocation Plan.

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

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

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

READING THE PLAN
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
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incoming allocations and breaks total costs down by function. It also demonstrates how the G&A (General and Administrative) column is reallocated and subtotals for each pass of the allocations. Here, unallocated functions are dropped from the Plan’s calculations.
– Allocation Detail: For each allocable function, this report shows the Receiving departments its costs are allocated to and the am
ount allocated per pass.
– Allocation Summary: This worksheet shows the total costs being allocated to Receiving departments by function.

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

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

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The organizational chart on the following page shows the overall structure for the City of Orange, including illustrating how each of the City’s Departments are organized.

ORGANIZATIONAL CHART
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
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FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
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Provided on the following pages are a summary of results and a “bottom-line” picture of the resulting cost allocation plan analysis. This summary shows how much was allocated from each Central Service department to each end Receiving department. Departmental costs have been summarized with unallocated and direct billed entries and produces a grand total for each Central Service department, as well as for each Receiving department. The Central Service departments are listed down the left-hand side and Receiving departments across the top.

SUMMARY OF OVERHEAD ALLOCATIONS
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT DIV NAME
100-00-0000 NON

DEPARTMENTAL
100-02-0218

ECONOMIC

DEVELOPMENT
100-05-0501

CITY TREASURER
100-20-2001

LIBRARY

ADMINISTRATION
100-20-2004

TECHNOLOGY &

SUPPORT

SERVICES
100 01 0101 CITY COUNCIL -$ 3,717$ -$ 8,673$ 2,478$ 100 02 0201 CITY MANAGER -$ 25,078$ 192$ 17,500$ 12,303$ 100 03 0301 CITY ATTORNEY -$ -$ -$ 13,901$ -$
100 04 0401 CITY CLERK -$ 5,288$ -$ 70,765$ 6,260$ 100 12 1201 FINANCE ADMIN -$ 137$ 16$ 22,763$ 6,563$ 100 12 1205 PURCHASING AND WAREHOUSE 6,051$ 1,422$ -$ 13,909$ 653$ 100 12 1221 GENERAL REVENUE 72,469$ 102$ -$ 2,274$ -$ 100 12 1231 GENERAL ACCOUNTING 38,834$ 1,619$ 434$ 16,105$ 5,979$ 100 14 1401 HUMAN RESOURCES -$ -$ 3,563$ 17,724$ 21,287$ 100 50 5028 FACILITY MAINTENANCE -$ -$ -$ 437,050$ -$ Proposed Costs 117,354$ 37,362$ 4,205$ 620,664$ 55,523$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

LENDING

SERVICES
100-20-2016

ADULT & BRANCH

SERVICES
100-20-2017

CHILDREN & TEEN

SERVICES
100-30-3001

OFFICE OF THE

FIRE CHIEF
100-30-3011 FIRE

ADMINISTRATION
-$ 1,239$ -$ 2,271$ 3,717$
12,344$ 12,326$ 10,405$ 10,245$ 11,666$ -$ -$ -$ -$ 13,901$
2,735$ 4,498$ 2,735$ 101,549$ 7,599$ 7,826$ 7,633$ 5,006$ 1,502$ 7,434$ -$ 57$ 707$ -$ 63,689$ 32,284$ 10,252$ 170$ -$ 2,802$ 9,325$ 8,023$ 5,311$ 4,519$ 24,135$ 52,104$ 36,161$ 19,506$ 7,125$ 10,688$ -$ -$ -$ -$ 230,636$
116,617$ 80,189$ 43,841$ 127,212$ 376,268$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

PREVENTION
100-30-3015 EMT

PROGRAM
100-30-3021 FIRE

SUPPRESSION
100-30-3022

PARAMEDICS
100-30-3023 FIRE

TRAINING
-$ -$ 2,478$ -$ 1,239$
11,161$ -$ 27,241$ 22,119$ 9,052$ -$ -$ -$ -$ -$
2,507$ -$ 9,739$ 3,873$ 4,269$ 9,725$ -$ 52,363$ 39,526$ 595$
603$ -$ 123,442$ 707$ -$
77,231$ 306$ 1,097$ 4,722$ 51$ 26,138$ 197$ 125,720$ 95,855$ 6,583$ 42,752$ -$ 199,509$ 169,226$ 7,125$ 4,198$ -$ 63,086$ -$ -$
174,315$ 502$ 604,674$ 336,027$ 28,915$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

OFFICE OF THE

POLICE CHIEF
100-40-4011
POLICE

ADMINISTRATION
100-40-4012

DISPATCH
100-40-4013

RECORDS
2,478$ 413$ 13,629$ -$ -$
1,692$ 8,051$ 21,661$ 9,791$ 8,941$ -$ -$ 173,768$ -$ -$
3,525$ 18,306$ 21,438$ 1,270$ 1,270$ -$ 9,694$ 15,361$ 5,356$ 3,376$ -$ 3,940$ 54,572$ 3,128$ 569$
3,422$ 1,649$ 43,766$ -$ 9,964$ 1,446$ 11,911$ 53,260$ 24,865$ 22,588$ -$ 10,688$ 67,156$ 71,253$ 65,642$ -$ 3,398$ 21,348$ 22,651$ 20,867$ 12,563$ 68,048$ 485,960$ 138,314$ 133,217$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

DETECTIVES
100-40-4032
GANGS
100-40-4033

NARCOTICS
100-40-4034

LAB/PROPERTY
1,239$ 2,478$ -$ 2,478$ 1,239$ 40,295$ 13,631$ 7,483$ 9,808$ 6,402$ -$ -$ -$ -$ -$
4,008$ 5,185$ 1,270$ 4,795$ 3,032$ 43,316$ 10,024$ 3,884$ 4,794$ 1,411$ 6,857$ 3,146$ -$ 241$ 4,790$ 500$ 366$ 52$ 539$ 25$ 159,335$ 34,173$ 13,640$ 17,632$ 5,442$ 429,644$ 87,196$ 35,627$ 42,752$ 12,380$ 136,580$ 27,719$ 11,325$ 13,590$ 3,936$ 821,773$ 183,919$ 73,281$ 96,630$ 38,658$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

TRAFFIC

SERVICES
100-40-4081

HOMELAND

SECURITY
100-50-5001

GENERAL

ADMINISTRATION

AND SUPPORT
100-50-5011

ENGINEERING
100-50-5012

DEVELOPMENT

SERVICES
2,478$ -$ 44,604$ -$ -$
14,081$ -$ 36,473$ 5,966$ 5,115$ -$ -$ 3,823$ 6,256$ 3,823$
4,990$ -$ 66,672$ 3,375$ 5,661$ 10,415$ -$ 9,074$ 3,925$ 2,728$ 40,592$ 121$ 50,754$ 1,057$ 624$ 1,746$ 17$ 16,572$ 6,533$ 43,471$ 37,708$ 9$ 11,682$ 7,382$ 4,672$ 93,609$ -$ 18,348$ 31,102$ 18,312$ 29,757$ -$ 43,631$ 4,886$ 2,877$ 235,376$ 147$ 301,632$ 70,481$ 87,282$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 14
397

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

BUILDING &
SAFETY
100-50-5021
STREET

MAINTENANCE

SERVICES
100-50-5022

REFUSE &

SANITATION

SERVICES
100-50-5025
TREE

MAINTENANCE
100-50-5031

TRANSPORTATION

PLANNING
-$ 1,239$ -$ 1,858$ -$
4,133$ 7,264$ 3,984$ 5,476$ 4,851$ 1,390$ 7,646$ 695$ 348$ 2,433$ 1,270$ 3,032$ 1,270$ 3,914$ 1,563$ -$ 4,670$ 425$ 2,667$ 3,017$ 244$ 95,920$ 199$ 34$ 719$ 102$ 509$ 439$ -$ 5,683$ 1,243$ 8,361$ 1,358$ 2,381$ 5,244$ 7,125$ 37,586$ 3,206$ 1,425$ 12,576$ 1,119$ 32,793$ 418$ 186$ 1,639$ 16,627$ 199,020$ 11,993$ 18,289$ 37,724$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 15
398

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

TRAFFIC

OPERATIONS
100-50-5073

ROADWAY

MAINTENANCE
100-50-5074

TRANSPORTATION

SERVICES
100-50-5095
Reimbursable
100-60-6001

PLANNING &

DEVELOPMENT

ADMINISTRATION
4,956$ -$ 1,239$ 1,239$ 10,841$ 7,646$ 3,841$ 4,746$ 857$ 24,419$ 1,390$ -$ -$ -$ 88,274$
35,035$ -$ 1,763$ 1,763$ 266,526$ 913$ 623$ 1,034$ 78$ 10,199$ 42,236$ 717$ 3,066$ 241$ 9,846$ 3,773$ 2,037$ 1,833$ 44$ 21,774$ 1,385$ 2,267$ 2,577$ 225$ 8,986$ 7,125$ -$ -$ -$ 21,376$
928$ -$ -$ -$ 9,923$
105,388$ 9,485$ 16,258$ 4,447$ 472,166$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 16
399

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

ADVANCE

PLANNING
100-60-6021

CURRENT

PLANNING
100-60-6031

BUILDING

INSPECTION
100-60-6032
CODE

ENFORCEMENT
100-60-6034

PERMIT SERVICES
-$ 1,239$ 1,239$ -$ -$
8,932$ 10,533$ 10,477$ 9,992$ 9,353$ -$ -$ -$ -$ -$
2,897$ 13,581$ 151,133$ 16,753$ 2,507$ 3,011$ 4,060$ 3,469$ 6,176$ 4,001$ -$ 241$ 639$ 906$ -$
6,624$ 21,319$ 86,736$ 1,086$ 1,988$ 3,926$ 6,087$ 6,062$ 8,364$ 5,188$ 21,376$ 17,813$ 17,813$ 35,627$ 24,012$ 9,923$ 8,269$ 8,269$ 16,539$ 11,147$ 56,689$ 83,143$ 285,839$ 95,442$ 58,196$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 17
400

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

COMMUNITY

SERVICES

ADMINISTRATION
100-70-7011

LEISURE

SERVICES
100-70-7014

RECREATION -

ATHLETICS
100-70-7015

SPECIAL EVENTS
100-70-7022

ENVIRONMENTAL

SERVICES
11,151$ 1,858$ -$ 2,478$ 7,434$ 17,454$ 15,199$ 9,599$ 9,340$ 19,572$ 52,130$ -$ -$ -$ -$
44,198$ 5,574$ 2,540$ 3,525$ 13,310$ 12,181$ 12,836$ 9,278$ 1,487$ 18,763$ 102,274$ 5,571$ 348$ 114$ 31,050$ 26,693$ -$ 44$ 2,478$ 1,959$ 12,214$ 22,176$ 7,911$ 4,634$ 36,978$ 17,813$ 93,164$ 29,303$ -$ 81,318$ 63,087$ -$ 17,340$ -$ -$
359,196$ 156,378$ 76,363$ 24,056$ 210,384$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 18
401

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

SENIOR SERVICES
100-80-8041
WATER

DISTRIBUTION
100-98-9810 RDA

ADMINISTRATION
& OPERATIONS
105-00- NON-

DEPARTMENTAL
110-60- BUILDING

RECORDS MGMT
FEE
-$ -$ -$ -$ -$
7,898$ 15$ 182$ 18$ 501$ -$ -$ -$ -$ -$
2,540$ -$ 12,699$ -$ -$
3,526$ 103$ 10$ 126$ 5,206$ 121$ 121$ -$ 121$ 482$
-$ -$ -$ 175$ 15,276$
1,282$ 249$ 753$ 429$ 5,938$ 3,563$ -$ 3,385$ -$ 926$
16,657$ -$ -$ -$ -$
35,587$ 487$ 17,028$ 869$ 28,331$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 19
402

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

TRANSPORT FUND
126-30- OPIOID

SETTLEMENT
130-00- 1% PEG
Program
140-60- CASp
Certification &
Training Fund
-$ 7,227$ -$ 1,858$ -$
965$ 55,167$ 49$ 1,436$ 66$ -$ -$ -$ -$ -$
-$ 23,176$ -$ 2,644$ -$
2,934$ 3,882$ 235$ 1,291$ 812$ 2,332$ 482$ -$ -$ 121$
110$ 1,069$ 51$ 441$ -$
6,938$ 33,599$ 679$ 2,281$ 1,864$ 3,563$ 64,039$ -$ -$ -$
-$ -$ -$ -$ -$
16,841$ 188,642$ 1,013$ 9,951$ 2,863$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 20
403

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

HEADSTART
(OCPT) BUILDING
MAINT 220-50- SEWER
245-70- AB 2766

AIR POLLUTION

REDUCTION
263-50- TRAFFIC

IMPROVEMNT -
MEASURE M2
270-50- GAS TAX

MAINTENANCE
1,239$ 13,629$ -$ 8,053$ -$
852$ 63,507$ 45$ 8,928$ 5,107$ -$ 15,639$ -$ -$ 11,121$
1,763$ 32,916$ -$ 11,456$ 13,090$ 108$ 37,245$ 881$ 25,843$ 15,178$ -$ 38,114$ 121$ 4,945$ 16,867$ 526$ 27,227$ 136$ 441$ 4,551$ 1,468$ 37,524$ 1,710$ 18,243$ 25,730$ -$ 77,310$ -$ -$ 55,007$
-$ 16,409$ -$ -$ 37,798$
5,957$ 359,521$ 2,893$ 77,910$ 184,450$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 21
404

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

SANTIAGO HLS

LANDSCP MAINT
1986 & 2015
293-50- 94-1

SYCAMORE

CROSSING

LNDSCPE MAINT
DIS
294-50- DEL RIO

LANDSCAPE

MAINTENANCE

DISTRICT
12,390$ 1,239$ 2,478$ 1,239$ -$
11,076$ 1,674$ 2,266$ 881$ 69$ -$ -$ 348$ 174$ 174$
17,625$ 1,763$ 3,525$ 1,763$ -$
19,084$ 7,149$ 4,090$ 224$ 529$ 241$ 724$ 264$ 5$ 5$
373$ 1,188$ 1,775$ 611$ 509$ 8,361$ 4,811$ 5,398$ 2,679$ 2,597$ -$ -$ 1,247$ 178$ 178$
-$ -$ 162$ 23$ 23$
69,150$ 18,548$ 21,552$ 7,778$ 4,084$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 22
405

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

COMMUNITY

DEVELOPMENT

BLOCK GRANT
312-60- SB2-

BUILDING HOMES
& JOBS ACT
315-60- CDBG -

HOUSING

REHAB/LOANS
316-60- FEDERAL
RENTAL
REHABILITATION 317-60- HOME
9,602$ 1,239$ -$ -$ 3,407$
58,884$ 3,199$ -$ -$ 49,880$ -$ -$ -$ -$ -$
29,469$ 3,032$ -$ -$ 6,117$
3,718$ 11,206$ 159$ 51$ 2,275$ 241$ -$ -$ -$ 724$
-$ 204$ 68$ -$ 214$
5,627$ 4,736$ 1,376$ 904$ 6,872$ 7,125$ -$ -$ -$ -$
-$ -$ -$ -$ -$
114,667$ 23,617$ 1,602$ 955$ 69,489$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 23
406

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

CALIFORNIA

PARKLANDS
350-40- TRAFFIC
SAFETY
353-40- FEDERAL

POLICE GRANTS
354-40- AB3229-

COPS/STATE-(SUPPL

LAW ENF SERVS
355-40- ASSET

SEIZURE-

FEDERAL
-$ -$ 1,239$ 413$ -$
-$ 43$ 853$ 981$ 196$ -$ -$ -$ -$ -$
-$ 1,270$ 3,032$ 1,857$ 1,270$ 43$ 429$ 48$ 1,754$ 1,416$ -$ -$ -$ -$ 121$
-$ 2,784$ 44$ 76$ 110$ 904$ 1,705$ 27$ 3,881$ 3,289$ -$ -$ -$ 5,255$ -$
-$ -$ -$ -$ -$
947$ 6,231$ 5,242$ 14,217$ 6,403$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 24
407

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

SEIZURE - STATE
(85%)
357-40- ASSET

SEIZURE - STATE
(15%)
358-40- RNSP -

FEDERAL
359-40- RNSP -

TREASURY
360-40- ASSET

SEIZURE -

TREASURY
-$ -$ -$ -$ -$
10$ -$ 39$ -$ 61$
-$ -$ -$ -$ -$
1,270$ -$ 1,270$ -$ 1,270$
68$ 74$ 246$ 2$ 576$ 241$ -$ -$ -$ -$
8$ 8$ 85$ -$ -$
897$ 747$ 1,084$ 747$ 2,900$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$
2,495$ 829$ 2,724$ 749$ 4,807$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 25
408

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

DEBT SERVICE
500-50- CAPITAL

PROJECTS
510-70- PARK

ACQUISITION
(INFILL)
511-70- PARK

ACQUISITION &

DEVELOPMENT
(QUIMBY)
512-70- EL

MODENA PARK

FACILITY - CELL

TOWER FEE
-$ 11,770$ 12,390$ -$ 1,239$
-$ 55,223$ 8,783$ -$ 894$
-$ -$ -$ -$ -$
-$ 29,443$ 17,625$ -$ 1,763$
0$ 19,487$ 8,542$ 5$ 1,058$ -$ 2,895$ 724$ 241$ -$
-$ 68$ 1,426$ 34$ 658$
432$ 10,633$ 4,407$ 1,263$ 1,147$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$
432$ 129,519$ 53,897$ 1,543$ 6,758$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 26
409

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

CONSTRUCTION
530-50-

DRAINAGE

DISTRICTS
540-50- OLD

TOWNE PARKING

FACILITY
550-50-

REIMBURSABLE

CAPITAL

PROJECTS
551-70-

GRIJALVA PARK
FUND
-$ -$ -$ 2,478$ 619$
-$ -$ 6$ 5,898$ 426$
-$ -$ -$ -$ -$
-$ -$ -$ 3,525$ 881$
1,676$ 1$ 55$ 29,967$ 23$ 965$ -$ -$ 2,895$ -$
2,300$ -$ 136$ 989$ -$
1,797$ 904$ 1,117$ 15,227$ 533$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$
6,738$ 905$ 1,314$ 60,979$ 2,483$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 27
410

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

INFRASTRUCTURE
BOND
555-50- PARKING

IN LIEU
560-30- FIRE

FACILITY FEE

DISTRICTS ALL
COM 6/07
570-40- POLICE

FACILITY FEES
573-70- LIBRARY

FACILITY FEES
-$ -$ 1,652$ 413$ -$
222$ 6$ 1,511$ 316$ 77$ -$ -$ -$ -$ -$
-$ -$ 2,350$ 588$ -$
1,879$ 71$ 974$ 401$ 1,575$ 844$ -$ 241$ -$ -$
34$ -$ 1,935$ 306$ 2,648$ 8,205$ 1,060$ 4,464$ 1,521$ 1,697$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$
11,185$ 1,137$ 13,127$ 3,544$ 5,996$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 28
411

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

EQUIPMENT

EXPENSE
720-50-

EQUIPMENT

REPLACEMENT
725-50- MAJOR

BUILDING

IMPROVEMENTS
730-03- SELF

INSURANCE -

WORKERS

COMPENSATION
19,824$ 1,239$ 6,814$ -$ -$
96,911$ 4,551$ 6,602$ -$ 3,292$ 39,967$ 6,603$ -$ -$ -$
40,900$ 14,803$ 9,694$ -$ 12,895$ 203,161$ 13,662$ 15,163$ 63$ 20,962$ 79,093$ 179,766$ 8,684$ -$ 865$
47,557$ 487$ 1,364$ -$ 747$
147,909$ 25,244$ 118,758$ 98$ 19,139$ 195,590$ 32,598$ -$ -$ 9,085$
24,593$ 4,248$ -$ -$ -$
895,505$ 283,202$ 167,080$ 161$ 66,984$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 29
412

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

INSURANCE -

LIABILITY
752-14- SELF

INSURANCE -
DENTAL
760-00-

EMPLOYEE

ACCRUED

LIABILITY
780-16-

INFORMATION

SYSTEMS FUND
790-16-

COMPUTER

REPLACEMENT
12,390$ -$ -$ 6,814$ 6,195$
11,842$ 222$ 2,530$ 53,785$ 5,960$ -$ -$ -$ -$ -$
30,325$ -$ -$ 22,784$ 8,813$
21,885$ 1,730$ 19,986$ 33,663$ 26,870$ 2,654$ -$ -$ 13,639$ 362$
3,191$ -$ -$ 68$ -$
18,819$ 1,704$ 7,658$ 18,452$ 5,985$ 5,522$ -$ -$ 31,886$ -$
-$ -$ -$ 22,785$ -$
106,626$ 3,656$ 30,174$ 203,877$ 54,184$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 30
413

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

BOND DEPOSIT
811-00- DPW
Advance Payment
812-00- Building
Department/Cash
Bond Deposit
830-50- County
Sanitation District
15 840-50- Eastern
Foothill
Transportation
Corridor
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
8$ 379$ 0.31$ 24$ 17$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$
410$ 28$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
418$ 407$ 0.31$ 24$ 17$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 31
414

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

COMMUNITY

FACILITIES
DISTRICT 91-2
878-12- COMM

FACILITIES
DISTRICT 06-1

DEL RIO
916-60-

AFFORDABLE

HOUSING - NEW

CONSTRUCTION
920-98-

REDEVELOPMENT

OBLIGATION

RETIREMENT
FUND
921-60- LOW &

MODERATE

INCOME HOUSING

ASSET FUND
-$ -$ -$ -$ 1,549$
-$ -$ 11$ -$ 2,372$
-$ -$ -$ -$ -$
-$ -$ -$ -$ 2,203$
669$ 519$ 214$ 586$ 1,076$ -$ -$ -$ -$ 241$
306$ 238$ 68$ 68$ 828$ 1,482$ 1,625$ 2,033$ 1,965$ 8,818$ -$ -$ -$ -$ 2,743$
-$ -$ -$ -$ -$
2,457$ 2,382$ 2,326$ 2,619$ 19,830$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 32
415

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

MERGED CAPITAL

PROJECTS
951-98- City Trf:

Tustin Project-
Taxable Bonds
952-98- CITY TRF:

NW & SW MERGED
2003 TXBL BONDS
953-98- CITY TRF:

NW & SW MERGED
2003 TAX
EXEMPT
954-98- CITY TRF:

MERGED 2008

TAX EXEMPT
BONDS
-$ -$ -$ -$ -$
37$ -$ 84$ -$ 1,654$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
1,591$ 418$ 1,081$ 240$ 12,470$ 121$ -$ -$ -$ -$
2,174$ -$ -$ -$ -$
4,117$ 904$ 1,348$ 904$ 5,289$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$
8,039$ 1,322$ 2,513$ 1,144$ 19,413$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 33
416

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

MERGED DEBT

SERVICE
998-00- GENERAL

FIXED ASSETS
ACC. GR.
999-00- GENERAL

LONG TERM
ACCT. GR. -- Other
-$ -$ -$ -$
-$ -$ -$ 59,599$
-$ -$ -$ -$
-$ -$ -$ -$
419$ -$ -$ -$
-$ -$ -$ -$
34$ -$ -$ -$
2,908$ 2,712$ 943$ -$
-$ -$ -$ -$
-$ -$ -$ -$
3,361$ 2,712$ 943$ 59,599$
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 34
417

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT DIV NAME
100 01 0101 CITY COUNCIL
100 02 0201 CITY MANAGER
100 03 0301 CITY ATTORNEY
100 04 0401 CITY CLERK
100 12 1201 FINANCE ADMIN
100 12 1205 PURCHASING AND WAREHOUSE
100 12 1221 GENERAL REVENUE
100 12 1231 GENERAL ACCOUNTING
100 14 1401 HUMAN RESOURCES
100 50 5028 FACILITY MAINTENANCE
Proposed Costs
Subtotal Direct Billed Unallocated Total
294,261$ -$ 293,229$ 587,490$
1,156,353$ -$ 457,094$ 1,613,447$
443,804$ -$ 982,318$ 1,426,122$
1,312,173$ -$ 354,299$ 1,666,472$
976,433$ -$ -$ 976,433$
1,036,619$ -$ -$ 1,036,619$
643,226$ -$ 254,867$ 898,093$
1,573,975$ -$ -$ 1,573,975$
2,498,337$ -$ -$ 2,498,337$
1,381,814$ -$ -$ 1,381,814$
11,316,997$ -$ 2,341,807$ 13,658,803$
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 35
418

The Summary of Functions and Allocation Bases provided on the following pages shows a recap of the allocation methodology applied to each Central Service department. For example, if the Building Maintenance function of the Facilities Management Department allocates by square footage, then the basis for the allocation of that function shown on this schedule would be square footage, and the source would potentially be blueprints of the building or square footage records.

SUMMARY OF FUNCTIONS AND ALLOCATION BASES
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 36
419

SUMMARY OF FUNCTIONS AND ALLOCATION BASES
CS DEPARTMENT FUNCTION SUPPORT % ALLOCATION BASIS SOURCE 100-1-0101 CITY COUNCIL
Legislative Support 60% # of Agenda Items Agenda Report Community Support 40% Not Allocated
100-2-0201 CITY MANAGER
Council Support 25% Direct to Council
Legislative Support 13% # of Agenda Items Agenda Report Employee Support 6% # of FTE Personnel Log
Budget Support 6% Budgeted Expenditures Budgeted Expenditures Communications 33% Equal to All
Economic Development 12% Not Allocated
Film Permits 6% Not Allocated
100-3-0301 CITY ATTORNEY
Legal Support 45% Actual Legal Hours Legal Hours Log
Prosecution 10% Not allocated
Litigation 45% Not allocated
100-4-0401 CITY CLERK
City Council Support 31% # of Council Agenda Items City Council Agenda Report Boards, Committees, and Commissions 15% # of Boards, Committees, and Commissions BCC - Dept Support Chart Records Management 14% Equal to All
Public Records Requests 13% # of Public Records Requests PRR by Department and PRR Details Campaign Disclosures / FPPC Filings 2% # of Filings FPPC Filings Subpoenas, Claims, and Summons 7% Direct to Fire and Community Development Elections 7% Not allocated
Passports 11% Not allocated
100-12-1201 FINANCE ADMIN
Department Administration 47% # of FTE per Finance Divisions Personnel Log Investment Management 3% Value of investments Investment Report Budget Development / Management 50% Budgeted Expenditures Budgeted Expenditures FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 37
420

SUMMARY OF FUNCTIONS AND ALLOCATION BASES
CS DEPARTMENT FUNCTION SUPPORT % ALLOCATION BASIS SOURCE 100-12-1205 PURCHASING AND WAREHOUSE
Formal Procurement 34% # of RFPs and Bids RFPs and Bids Report CalCards 2% # of CalCards CalCards Report
Procurement Lifecycle Management 6% # of Change Orders / Amendments Change Orders, Amendments Report Warehouse 14% # of Warehouse Requsitions Processed Warehouse Requisitions Processed Report Surplus 14% $ Value of Assets Surplused Surplus Log
UPS Deliveries 14% # of UPS Requests UPS Requests Report Mail 14% Minutes per Mail Route Warehouse Services Daily Mail Delivery Route 100-12-1221 GENERAL REVENUE
Revenue Support 36% # of ARs Transaction Report
Cash Receipts 36% # of Cashiering Transactions Transaction Report Business Licenses 27% Not allocated
100-12-1231 GENERAL ACCOUNTING
Accounts Payable 15% # of AP Transactions Transaction Report CalCards 6% # of CalCard Transactions CalCards Report
GL Management 18% # of Journal Entries Journal Entries Log Financial Reporting 23% Budgeted Expenditures Budgeted Expenditures Payroll Support 39% FTE weighted by # of Paycodes Personnel Log 100-14-1401 HUMAN RESOURCES
Employee Support 100% # of FTE Personnel Log
100-50-5028 FACILITY MAINTENANCE
Maintenance 72% # of Work Orders Facility Maintenance Report Custodial 28% Sq. Ft. Occupied Building Listing
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 38
421

The following page provides a list of all the departments included as Central Services, including their fund, department, and/or division number, along with expenditure totals per department, a subtotal of disallowed costs and cost adjustments, and a total of all expenditures allocated through the plan.

CENTRAL SERVICE DEPARTMENTS (PROVIDERS)
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 39
422

CENTRAL SERVICES DEPARTMENTS (PROVIDERS)

FUND DEPT DIV NAME
Functional
Expenditures
Disallowed
Costs
Cost
Adjustments TOTAL $
100 1 0101 CITY COUNCIL 82,601$ -$ -$ 82,601$ 100 2 0201 CITY MANAGER 2,304,542$ -$ -$ 2,304,542$ 100 3 0301 CITY ATTORNEY 1,654,675$ -$ -$ 1,654,675$ 100 4 0401 CITY CLERK 1,451,335$ -$ -$ 1,451,335$ 100 12 1201 FINANCE ADMIN 1,681,264$ -$ -$ 1,681,264$ 100 12 1205 PURCHASING AND WAREHOUSE 762,172$ -$ -$ 762,172$ 100 12 1221 GENERAL REVENUE 639,523$ -$ -$ 639,523$ 100 12 1231 GENERAL ACCOUNTING 1,255,838$ -$ -$ 1,255,838$ 100 14 1401 HUMAN RESOURCES 2,393,811$ -$ -$ 2,393,811$ 100 50 5028 FACILITY MAINTENANCE 1,713,042$ (280,000)$ -$ 1,433,042$ TOTAL ALLOCATED EXPENDITURES 13,658,803$
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 40
423

The following page provides a list of all the departments included as Receiving departments, including their fund, department, and/or division number.

GRANTEE DEPARTMENTS (RECEIVERS)
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 41
424

GRANTEE DEPARTMENTS (RECEIVERS)

FUND DEPT DIV NAME
100 00 0000 NON DEPARTMENTAL
100 02 0218 ECONOMIC DEVELOPMENT
100 05 0501 CITY TREASURER
100 20 2001 LIBRARY ADMINISTRATION
100 20 2004 TECHNOLOGY & SUPPORT SERVICES
100 20 2014 LENDING SERVICES
100 20 2016 ADULT & BRANCH SERVICES
100 20 2017 CHILDREN & TEEN SERVICES
100 30 3001 OFFICE OF THE FIRE CHIEF
100 30 3011 FIRE ADMINISTRATION
100 30 3012 FIRE PREVENTION
100 30 3015 EMT PROGRAM
100 30 3021 FIRE SUPPRESSION
100 30 3022 PARAMEDICS
100 30 3023 FIRE TRAINING
100 30 3024 Strike Team
100 40 4001 OFFICE OF THE POLICE CHIEF
100 40 4011 POLICE ADMINISTRATION
100 40 4012 DISPATCH
100 40 4013 RECORDS
100 40 4021 PATROL
100 40 4031 DETECTIVES
100 40 4032 GANGS
100 40 4033 NARCOTICS
100 40 4034 LAB/PROPERTY
100 40 4041 TRAFFIC SERVICES
100 40 4081 HOMELAND SECURITY
100 50 5001 GENERAL ADMINISTRATIO N AND SUPPO RT
100 50 5011 ENGINEERING
100 50 5012 DEVELOPMENT SERVICES
100 50 5013 BUILDING & SAFETY
100 50 5021 STREET MAINTENANCE SERVICES
100 50 5022 REFUSE & SANITATION SERVICES
100 50 5025 TREE MAINTENANCE
100 50 5031 TRANSPORTATION PLANNING
100 50 5032 TRAFFIC OPERATIONS
100 50 5073 ROADWAY MAINTENANCE
100 50 5074 TRANSPORTATION SERVICES
100 50 5095 Reimbursable
100 60 6001 PLANNING & DEVELOPMENT ADMINISTRATION
100 60 6011 ADVANCE PLANNING
100 60 6021 CURRENT PLANNING
100 60 6031 BUILDING INSPECTION
100 60 6032 CODE ENFORCEMENT
100 60 6034 PERMIT SERVICES
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 42
425

GRANTEE DEPARTMENTS (RECEIVERS)

FUND DEPT DIV NAME
100 70 7001 COMMUNITY SERVICES ADMINISTRATION
100 70 7011 LEISURE SERVICES
100 70 7014 RECREATION - ATHLETICS
100 70 7015 SPECIAL EVENTS
100 70 7022 ENVIRONMENTAL SERVICES
100 70 7041 SENIOR SERVICES
100 80 8041 WATER DISTRIBUTION
100 98 9810 RDA ADMINISTRATION & OPERATIONS
105 00 NON-DEPARTMENTAL
110 60 BUILDING RECORDS MGMT FEE
120 40 PROP 172
125 30 EMT TRANSPORT FUND
126 30 OPIOID SETTLEMENT
130 00 1% PE G Program
140 60 CASp Certification & Training Fund
150 50 OC HEADSTART (OCPT) BUILDING MAINT
220 50 SEWER
245 70 AB 2766 AIR POLLUTION REDUCTION
263 50 TRAFFIC IMPROVEMNT -MEASURE M2
270 50 GAS TAX MAINTENANCE
274 50 RMRA Road Maint Rehabilitation Account
287 50 City-Wide TSIP
291 50 SANTIAGO HLS LANDSCP MAINT 1986 & 2015
293 50 94-1 SYCAMO RE CRO SSING LNDSCPE MAINT DIS
294 50 DEL RIO LANDSCAPE MAINTENANCE DISTRICT
310 60 COMMUNITY DEVELOPMENT BLOCK GRANT
312 60 SB2-BUILDING HOMES & JOBS ACT
315 60 CDBG - HOUSING REHAB/LOANS
316 60 FEDERAL RENTAL REHABILITATION
317 60 HOME
320 70 CALIFORNIA PARKLANDS
350 40 TRAFFIC SAFETY
353 40 FEDERAL POLICE GRANTS
354 40 AB3229-COPS/STATE-(SUPPL LAW ENF SERVS
355 40 ASSET SEIZURE- FEDERAL
356 40 ASSET SEIZURE - STATE (85%)
357 40 ASSET SEIZURE - STATE (15%)
358 40 RNSP - FEDERAL
359 40 RNSP - TREASURY
360 40 ASSET SEIZURE - TREASURY
400 00 CITY DEBT SERVICE
500 50 CAPITAL PROJECTS
510 70 PARK ACQUISITION (INFILL)
511 70 PARK ACQUISITION & DEVELOPMENT (QUIMBY)
512 70 EL MODENA PARK FACILITY - CELL TOWER FEE
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 43
426

GRANTEE DEPARTMENTS (RECEIVERS)

FUND DEPT DIV NAME
520 50 SEWER CONSTRUCTION
530 50 DRAINAGE DISTRICTS
540 50 OLD TOWNE PARKING FACILITY
550 50 REIMBURSABLE CAPITAL PROJECTS
551 70 GRIJALVA PARK FUND
553 50 CITY INFRASTRUCTURE BOND
555 50 PARKING IN LIEU
560 30 FIRE FACILITY FEE DISTRICTS ALL COM 6/07
570 40 POLICE FACILITY FEES
573 70 LIBRARY FACILITY FEES
600 80 WATER
710 50 EQUIPMENT EXPENSE
720 50 EQUIPMENT REPLACEMENT
725 50 MAJOR BUILDING IMPROVEMENTS
730 03 SELF INSURANCE - WORKERS COMPENSATION
740 03 SELF INSURANCE - LIABILITY
752 14 SELF INSURANCE - DENTAL
760 00 EMPLOYEE ACCRUED LIABILITY
780 16 INFORMATION SYSTEMS FUND
790 16 COMPUTER REPLACEMENT
810 00 CASH BOND DEPOSIT
811 00 DPW Advance Payment
812 00 Building Department/Cash Bond Deposit
830 50 County Sanitation District 15
840 50 Eastern Foothill Transp ortation Corridor
877 12 COMMUNITY FACILITIES DISTRICT 91-2
878 12 COMM FACILITIES DISTRICT 06-1 DEL RIO
916 60 AFFORDABLE HOUSING - NEW CONSTRUCTION
920 98 REDEVELOPMENT OBLIGATION RETIREMENT FUND
921 60 LOW & MODERATE INCOME HOUSING ASSET FUND
940 98 ORANG E MERG ED CAPITAL PROJECTS
951 98 City Trf: Tustin Project-Taxable Bonds
952 98 CITY TRF: NW & SW MERGED 2003 TXBL BONDS
953 98 CITY TRF: NW & SW MERGED 2003 TAX EXEMPT
954 98 CITY TRF: MERGED 2008 TAX EXEMPT BONDS
987 98 ORANG E MERG ED DEBT SERVICE
998 00 GENERAL FIXED ASSETS ACC. GR.
999 00 GENERAL LO NG TERM ACCT. GR.

Other
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 44
427

The following points highlight the information included for each Central Service department for the Cost Allocation Plan:
• Departmental narrative: This describes the overall services provided by each Central Service department, the different functions associated with the department, and the allocation bases used to allocate costs to Receiving departments. • Costs to be allocated: This details the total functional cost associated with a department as well as any cost adjustments and incoming costs from other Central Service departments.
• Departmental expense detail: This provides a detailed breakout of the expenditures associated with each Central Service department (including personnel and non-personnel expenses), any cost adjustments, disallowed costs, incoming costs, and any unallocated costs. • Allocation detail: This details the allocation metric(s) used to determine the percentage of support and ultimate cost allocated to Receiving departments and accounts for any direct bills for services paid for by departments to the Central Service department. • Allocation summary: This summarizes the total costs allocated to departments by Central Service functional areas.

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

COST ALLOCATION PLAN
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 45
428

1 CITY COUNCIL
The City Council Oﬃce is responsible for overseeing legislative processes and providing policy direction to City departments and staff. The Oﬃce also manages intergovernmental affairs for the City. City Council costs are allocated to Receiving Departments as follows:
• Legislative Support – represents the costs associated with facilitating legislative processes and activities. These costs have been allocated based on number of agenda items per department. • Community Support – represents the costs associated with providing services and resources to constituents. These costs have not been allocated as this function is in service of the overall community.

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

FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 46
429

CITY COUNCIL
Legislative
Support
# of Agenda
Items
Community
Support
Not Allocated
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 47
430

COSTS TO BE ALLOCATED
First Second
100-01-0101 CITY COUNCIL Allocation Allocation Total
Departmental Expenditures 82,601$ 82,601$
Total Deductions -$ -$
Incoming Costs
100-02-0201 CITY MANAGER 613,326$ 613,326$
100-04-0401 CITY CLERK 12,100$ 12,100$
100-12-1201 FINANCE ADMIN 281$ 281$
100-12-1221 GENERAL REVENUE 32$ 32$
100-12-1231 GENERAL ACCOUNTING 747$ 747$
100-14-1401 HUMAN RESOURCES 23,985$ 23,985$
Total Incoming Costs -$ 650,471$ 650,471$
Total Cost Adjustments -$ -$
Total Costs to be Allocated 82,601$ 650,471$ 733,072$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 48
431
100-01-0101 CITY COUNCIL
Distribution Percentage 60.00% 40.00%
Expense Type Expense ($)
Personnel
Salary and Benefits 67,925$ S 40,755$ 27,170$
Subtotal Personnel Cost 67,925$ 40,755$ 27,170$
Operatin g Services & Su pplies
Materials and Supplies 8,000$ S 4,800$ 3,200$
Subtotal Operating Cost 14,676$ 8,806$ 5,870$
DEPARTMENTAL EXPENDITURES 82,601$ 49,561$ 33,040$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ -$
Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$
FUNCTIONAL COST 82,601$ 49,561$ 33,040$
First Allocation
Incoming - All Others -$ -$ -$
Reallocate Admin Costs -$ -$ -$
Unallocated Costs (33,040)$ -$ (33,040)$
Subtotal of First Allocation 49,561$ 49,561$ -$
Second Allocation
Incoming - All Others 650,471$ 390,282$ 260,188$
Reallocate Admin Costs -$ -$ -$
Unallocated Costs (260,188)$ -$ (260,188)$
Subtotal of Second Allocation 390,282$ 390,282$ -$
TOTAL ALLOCATED 439,843$ 439,843$ -$

EXPENSE DETAIL
Spread
Method
Legislative
Support
Community
Support
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 49
432
100-01-0101 CITY COUNCIL
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Legislative Support .
.
100-02-0201 CITY MANAGER 12.00 3.380% 1,675$ 1,675$ 13,193$ 14,868$ 100-03-0301 CITY ATTORNEY 2.00 0.563% 279$ 279$ 2,199$ 2,478$ 100-04-0401 CITY CLERK 61.00 17.183% 8,516$ 8,516$ 67,063$ 75,579$ 100-12-1201 FINANCE ADMIN 24.00 6.761% 3,351$ 3,351$ 26,385$ 29,736$ 100-12-1231 GENERAL ACCOUNTING 2.00 0.563% 279$ 279$ 2,199$ 2,478$ 100-14-1401 HUMAN RESOURCES 12.00 3.380% 1,675$ 1,675$ 13,193$ 14,868$ 100-50-5028 FACILITY MAINTENANCE 4.50 1.268% 628$ 628$ 4,947$ 5,575$ 100-02-0218 ECONOMIC DEVELOPMENT 3.00 0.845% 419$ 419$ 3,298$ 3,717$ 100-20-2001 LIBRARY ADMINISTRATION 7.00 1.972% 977$ 977$ 7,696$ 8,673$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 2.00 0.563% 279$ 279$ 2,199$ 2,478$ 100-20-2016 ADULT & BRANCH SERVICES 1.00 0.282% 140$ 140$ 1,099$ 1,239$ 100-30-3001 OFFICE OF THE FIRE CHIEF 1.83 0.516% 256$ 256$ 2,016$ 2,271$ 100-30-3011 FIRE ADMINISTRATION 3.00 0.845% 419$ 419$ 3,298$ 3,717$ 100-30-3021 FIRE SUPPRESSION 2.00 0.563% 279$ 279$ 2,199$ 2,478$ 100-30-3023 FIRE TRAINING 1.00 0.282% 140$ 140$ 1,099$ 1,239$ 100-30-3024 Strike Team 2.00 0.563% 279$ 279$ 2,199$ 2,478$ 100-40-4001 OFFICE OF THE POLICE CHIEF 0.33 0.094% 47$ 47$ 366$ 413$ 100-40-4011 POLICE ADMINISTRATION 11.00 3.099% 1,536$ 1,536$ 12,093$ 13,629$ 100-40-4021 PATROL 1.00 0.282% 140$ 140$ 1,099$ 1,239$ 100-40-4031 DETECTIVES 2.00 0.563% 279$ 279$ 2,199$ 2,478$ 100-40-4033 NARCOTICS 2.00 0.563% 279$ 279$ 2,199$ 2,478$ 100-40-4034 LAB/PROPERTY 1.00 0.282% 140$ 140$ 1,099$ 1,239$ 100-40-4041 TRAFFIC SERVICES 2.00 0.563% 279$ 279$ 2,199$ 2,478$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 36.00 10.141% 5,026$ 5,026$ 39,578$ 44,604$ 100-50-5021 STREET MAINTENANCE SERVICES 1.00 0.282% 140$ 140$ 1,099$ 1,239$ 100-50-5025 TREE MAINTENANCE 1.50 0.423% 209$ 209$ 1,649$ 1,858$ 100-50-5032 TRAFFIC OPERATIONS 4.00 1.127% 558$ 558$ 4,398$ 4,956$ 100-50-5074 TRANSPORTATION SERVICES 1.00 0.282% 140$ 140$ 1,099$ 1,239$ 100-50-5095 Reimbursable 1.00 0.282% 140$ 140$ 1,099$ 1,239$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 8.75 2.465% 1,222$ 1,222$ 9,620$ 10,841$ 100-60-6021 CURRENT PLANNING 1.00 0.282% 140$ 140$ 1,099$ 1,239$ 100-60-6031 BUILDING INSPECTION 1.00 0.282% 140$ 140$ 1,099$ 1,239$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 9.00 2.535% 1,256$ 1,256$ 9,894$ 11,151$ 100-70-7011 LEISURE SERVICES 1.50 0.423% 209$ 209$ 1,649$ 1,858$ 100-70-7015 SPECIAL EVENTS 2.00 0.563% 279$ 279$ 2,199$ 2,478$

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 50
433
100-01-0101 CITY COUNCIL
.

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

ALLOCATION DETAIL
100-70-7022 ENVIRONMENTAL SERVICES 6.00 1.690% 838$ 838$ 6,596$ 7,434$ 125-30- EMT TRANSPORT FUND 5.83 1.643% 814$ 814$ 6,413$ 7,227$ 130-00- 1% PEG Program 1.50 0.423% 209$ 209$ 1,649$ 1,858$ 150-50- OC HEADSTART (OCPT) BUILDING MAINT 1.00 0.282% 140$ 140$ 1,099$ 1,239$ 220-50- SEWER 11.00 3.099% 1,536$ 1,536$ 12,093$ 13,629$ 263-50- TRAFFIC IMPROVEMNT -MEASURE M2 6.50 1.831% 907$ 907$ 7,146$ 8,053$ 274-50- RMRA Road Maint Rehabilitation Account 10.00 2.817% 1,396$ 1,396$ 10,994$ 12,390$ 287-50- City-Wide TSIP 1.00 0.282% 140$ 140$ 1,099$ 1,239$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 2.00 0.563% 279$ 279$ 2,199$ 2,478$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS 1.00 0.282% 140$ 140$ 1,099$ 1,239$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT 7.75 2.183% 1,082$ 1,082$ 8,520$ 9,602$ 312-60- SB2-BUILDING HOMES & JOBS ACT 1.00 0.282% 140$ 140$ 1,099$ 1,239$ 317-60- HOME 2.75 0.775% 384$ 384$ 3,023$ 3,407$ 353-40- FEDERAL POLICE GRANTS 1.00 0.282% 140$ 140$ 1,099$ 1,239$ 354-40- AB3229-COPS/STATE-(SUPPL LAW ENF SERVS 0.33 0.094% 47$ 47$ 366$ 413$ 500-50- CAPITAL PROJECTS 9.50 2.676% 1,326$ 1,326$ 10,444$ 11,770$ 510-70- PARK ACQUISITION (INFILL) 10.00 2.817% 1,396$ 1,396$ 10,994$ 12,390$ 512-70- EL MODENA PARK FACILITY - CELL TOWER FEE 1.00 0.282% 140$ 140$ 1,099$ 1,239$ 550-50- REIMBURSABLE CAPITAL PROJECTS 2.00 0.563% 279$ 279$ 2,199$ 2,478$ 551-70- GRIJALVA PARK FUND 0.50 0.141% 70$ 70$ 550$ 619$ 560-30- FIRE FACILITY FEE DISTRICTS ALL COM 6/07 1.33 0.376% 186$ 186$ 1,466$ 1,652$ 570-40- POLICE FACILITY FEES 0.33 0.094% 47$ 47$ 366$ 413$ 600-80- WATER 16.00 4.507% 2,234$ 2,234$ 17,590$ 19,824$ 710-50- EQUIPMENT EXPENSE 1.00 0.282% 140$ 140$ 1,099$ 1,239$ 720-50- EQUIPMENT REPLACEMENT 5.50 1.549% 768$ 768$ 6,047$ 6,814$ 740-03- SELF INSURANCE - LIABILITY 10.00 2.817% 1,396$ 1,396$ 10,994$ 12,390$ 780-16- INFORMATION SYSTEMS FUND 5.50 1.549% 768$ 768$ 6,047$ 6,814$ 790-16- COMPUTER REPLACEMENT 5.00 1.408% 698$ 698$ 5,497$ 6,195$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND 1.25 0.352% 175$ 175$ 1,374$ 1,549$ Total 355.00 100.000% 49,561$ -$ 49,561$ 390,282$ 439,843$ .

Allocation Basis: # of Agenda Items
.

Source of Allocation: Agenda Report
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 51
434

ALLOCATION SUMMARY
100-01-0101 CITY COUNCIL
100-02-0201 CITY MANAGER 14,868$ 14,868$
100-03-0301 CITY ATTORNEY 2,478$ 2,478$
100-04-0401 CITY CLERK 75,579$ 75,579$
100-12-1201 FINANCE ADMIN 29,736$ 29,736$
100-12-1231 GENERAL ACCOUNTING 2,478$ 2,478$
100-14-1401 HUMAN RESOURCES 14,868$ 14,868$
100-50-5028 FACILITY MAINTENANCE 5,575$ 5,575$ 100-02-0218 ECONOMIC DEVELOPMENT 3,717$ 3,717$ 100-20-2001 LIBRARY ADMINISTRATION 8,673$ 8,673$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 2,478$ 2,478$ 100-20-2016 ADULT & BRANCH SERVICES 1,239$ 1,239$ 100-30-3001 OFFICE OF THE FIRE CHIEF 2,271$ 2,271$ 100-30-3011 FIRE ADMINISTRATION 3,717$ 3,717$ 100-30-3021 FIRE SUPPRESSION 2,478$ 2,478$
100-30-3023 FIRE TRAINING 1,239$ 1,239$
100-30-3024 Strike Team 2,478$ 2,478$
100-40-4001 OFFICE OF THE POLICE CHIEF 413$ 413$ 100-40-4011 POLICE ADMINISTRATION 13,629$ 13,629$ 100-40-4021 PATROL 1,239$ 1,239$
100-40-4031 DETECTIVES 2,478$ 2,478$
100-40-4033 NARCOTICS 2,478$ 2,478$
100-40-4034 LAB/PROPERTY 1,239$ 1,239$
100-40-4041 TRAFFIC SERVICES 2,478$ 2,478$
100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 44,604$ 44,604$ 100-50-5021 STREET MAINTENANCE SERVICES 1,239$ 1,239$ 100-50-5025 TREE MAINTENANCE 1,858$ 1,858$
100-50-5032 TRAFFIC OPERATIONS 4,956$ 4,956$
100-50-5074 TRANSPORTATION SERVICES 1,239$ 1,239$ 100-50-5095 Reimbursable 1,239$ 1,239$
100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 10,841$ 10,841$ 100-60-6021 CURRENT PLANNING 1,239$ 1,239$
100-60-6031 BUILDING INSPECTION 1,239$ 1,239$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 11,151$ 11,151$ Legislative
Support Total
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 52
435

ALLOCATION SUMMARY
100-01-0101 CITY COUNCIL
Legislative
Support Total
100-70-7011 LEISURE SERVICES 1,858$ 1,858$
100-70-7015 SPECIAL EVENTS 2,478$ 2,478$
100-70-7022 ENVIRONMENTAL SERVICES 7,434$ 7,434$ 125-30- EMT TRANSPORT FUND 7,227$ 7,227$
130-00- 1% PEG Program 1,858$ 1,858$
150-50- OC HEADSTART (OCPT) BUILDING MAINT 1,239$ 1,239$ 220-50- SEWER 13,629$ 13,629$
263-50- TRAFFIC IMPROVEMNT -MEASURE M2 8,053$ 8,053$ 274-50- RMRA Road Maint Rehabilitation Account 12,390$ 12,390$ 287-50- City-Wide TSIP 1,239$ 1,239$
291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 2,478$ 2,478$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS 1,239$ 1,239$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT 9,602$ 9,602$ 312-60- SB2-BUILDING HOMES & JOBS ACT 1,239$ 1,239$ 317-60- HOME 3,407$ 3,407$
353-40- FEDERAL POLICE GRANTS 1,239$ 1,239$
354-40- AB3229-COPS/STATE-(SUPPL LAW ENF SERVS 413$ 413$ 500-50- CAPITAL PROJECTS 11,770$ 11,770$
510-70- PARK ACQUISITION (INFILL) 12,390$ 12,390$ 512-70- EL MODENA PARK FACILITY - CELL TOWER FEE 1,239$ 1,239$ 550-50- REIMBURSABLE CAPITAL PROJECTS 2,478$ 2,478$ 551-70- GRIJALVA PARK FUND 619$ 619$
560-30- FIRE FACILITY FEE DISTRICTS ALL COM 6/07 1,652$ 1,652$ 570-40- POLICE FACILITY FEES 413$ 413$
600-80- WATER 19,824$ 19,824$
710-50- EQUIPMENT EXPENSE 1,239$ 1,239$
720-50- EQUIPMENT REPLACEMENT 6,814$ 6,814$
740-03- SELF INSURANCE - LIABILITY 12,390$ 12,390$ 780-16- INFORMATION SYSTEMS FUND 6,814$ 6,814$ 790-16- COMPUTER REPLACEMENT 6,195$ 6,195$
921-60- LOW & MODERATE INCOME HOUSING ASSET FUND 1,549$ 1,549$ Total 439,843$ 439,843$
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 53
436

2 CITY MANAGER
The City Manager’s Oﬃce is responsible for overseeing City Council policy implementation and providing oversight to City departments and staff. The Oﬃce also manages communications and economic development for the City. City Manager costs are allocated to Receiving Departments as follows:
• Council Support – represents the costs associated with supporting the operations and activities of the City Council. These costs have been allocated directly to City Council.
• Legislative Support – represents the costs associated with facilitating legislative processes and activities. These costs are allocated based on based on number of agenda items per department.1 • Employee Support – represents the costs associated with providing resources and assistance to employees. These costs have been allocated based on the number of full-time equivalents (FTEs) per division. • Budget Support – represents the costs associated with aiding in budget development and management. These costs are allocated based on budgeted expenditures per department.
• Communications – represents the costs associated with managing internal and external communications on behalf of other departments.

These costs are allocated equally to all departments.
• Economic Development – represents the costs associated with promoting economic growth and stability in the community. These costs have not been allocated as this function is externally focused. • Film Permits – represents the costs associated with issuing and managing ﬁlm permits. These costs have not been allocated as this function is in service of the community.

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

1 Due to the increased effort involved in processing agenda items related to Community Development, that department’s agenda items were weighted by two (2).

FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 54
437

CITY MANAGER
Council Support
Direct to Council
Legislative
Support
# of Agenda Items
Employee Support
# of FTE
Budget Support
Budgeted
Expenditures
Communications
Equal to All
Economic
Development
Not Allocated
Film Permits
Not Allocated
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 55
438

COSTS TO BE ALLOCATED
First Second
100-02-0201 CITY MANAGER Allocation Allocation Total
Departmental Expenditures 2,304,542$ 2,304,542$
Total Deductions -$ -$
Incoming Costs
100-01-0101 CITY COUNCIL 1,675$ 13,193$ 14,868$
100-02-0201 CITY MANAGER 31,834$ 31,834$
100-03-0301 CITY ATTORNEY 66,262$ 66,262$
100-04-0401 CITY CLERK 34,941$ 34,941$
100-12-1201 FINANCE ADMIN 7,318$ 7,318$
100-12-1205 PURCHASING AND WAREHOUSE 2,382$ 2,382$
100-12-1221 GENERAL REVENUE 389$ 389$
100-12-1231 GENERAL ACCOUNTING 13,924$ 13,924$
100-14-1401 HUMAN RESOURCES 28,525$ 28,525$
100-50-5028 FACILITY MAINTENANCE 41,684$ 41,684$
Total Incoming Costs 1,675$ 240,450$ 242,126$
Total Cost Adjustments -$ -$
Total Costs to be Allocated 2,306,217$ 240,450$ 2,546,668$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 56
439
100-02-0201 CITY MANAGER
Distribution Percentage 25.00% 18.59% 9.40% 4.27% 4.27% 25.00% 8.97% 4.49% Expense Type Expense ($)
Personnel
Salary and Benefits 1,883,718$ S 470,930$ 350,178$ 177,102$ 80,501$ 80,501$ 470,930$ 169,052$ 84,526$ Subtotal Personnel Cost 1,883,718$ 470,930$ 350,178$ 177,102$ 80,501$ 80,501$ 470,930$ 169,052$ 84,526$ Operatin g Services & Su pplies
Contractual Services 236,599$ S 59,150$ 43,983$ 22,244$ 10,111$ 10,111$ 59,150$ 21,233$ 10,617$ Materials and Supplies 32,400$ S 8,100$ 6,023$ 3,046$ 1,385$ 1,385$ 8,100$ 2,908$ 1,454$ Internal Service Costs 151,825$ S 37,956$ 28,224$ 14,274$ 6,488$ 6,488$ 37,956$ 13,625$ 6,813$ Subtotal Operating Cost 420,824$ 105,206$ 78,230$ 39,565$ 17,984$ 17,984$ 105,206$ 37,766$ 18,883$ DEPARTMENTAL EXPENDITURES 2,304,542$ 576,136$ 428,408$ 216,666$ 98,485$ 98,485$ 576,136$ 206,818$ 103,409$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ -$ -$ -$ -$ -$ -$ -$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ -$ -$ -$ -$ -$ -$ FUNCTIONAL COST 2,304,542$ 576,136$ 428,408$ 216,666$ 98,485$ 98,485$ 576,136$ 206,818$ 103,409$ First Allocation
Incoming - All Others 1,675$ 419$ 311$ 158$ 72$ 72$ 419$ 150$ 75$ Reallocate Admin Costs (0)$ (576,554)$ 142,907$ 72,275$ 32,852$ 32,852$ 192,185$ 68,989$ 34,495$ Unallocated Costs (413,936)$ -$ -$ -$ -$ -$ (275,958)$ (137,979)$ Subtotal of First Allocation 1,892,281$ 571,627$ 289,098$ 131,408$ 131,408$ 768,739$ -$ -$ Second Allocation -$ -$ -$ -$ Incoming - All Others 240,450$ 60,113$ 44,699$ 22,606$ 10,276$ 10,276$ 60,113$ 21,579$ 10,789$ Reallocate Admin Costs 0$ (60,113)$ 14,900$ 7,535$ 3,425$ 3,425$ 20,038$ 7,193$ 3,596$ Unallocated Costs (43,158)$ -$ -$ -$ -$ -$ (28,772)$ (14,386)$ Subtotal of Second Allocation 197,293$ 59,599$ 30,142$ 13,701$ 13,701$ 80,150$ -$ -$ TOTAL ALLOCATED 2,089,573$ 631,225$ 319,240$ 145,109$ 145,109$ 848,889$ -$ -$

EXPENSE DETAIL
Budget
Support
Spread
Method General Admin Council Support Legislative
Support
Employee
Support Communications Economic
Development Film Permits
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 57
440
100-02-0201 CITY MANAGER
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Council Support .
.
100-01-0101 CITY COUNCIL 100.00 100.000% 571,626$ 571,626$ 571,626$ Total 100.00 100.000% 571,627$ -$ 571,627$ 59,599$ 631,225$ .

Allocation Basis: Direct to Council
.

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 58
441
100-02-0201 CITY MANAGER
.

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

ALLOCATION DETAIL
Legislative Support .
.
100-02-0201 CITY MANAGER 12.00 3.170% 9,166$ 9,166$ 9,166$ 100-03-0301 CITY ATTORNEY 2.00 0.528% 1,528$ 1,528$ 164$ 1,692$ 100-04-0401 CITY CLERK 61.00 16.116% 46,592$ 46,592$ 5,017$ 51,609$ 100-12-1201 FINANCE ADMIN 24.00 6.341% 18,331$ 18,331$ 1,974$ 20,305$ 100-12-1231 GENERAL ACCOUNTING 2.00 0.528% 1,528$ 1,528$ 164$ 1,692$ 100-14-1401 HUMAN RESOURCES 12.00 3.170% 9,166$ 9,166$ 987$ 10,153$ 100-50-5028 FACILITY MAINTENANCE 4.50 1.189% 3,437$ 3,437$ 370$ 3,807$ 100-02-0218 ECONOMIC DEVELOPMENT 3.00 0.793% 2,291$ 2,291$ 247$ 2,538$ 100-20-2001 LIBRARY ADMINISTRATION 7.00 1.849% 5,347$ 5,347$ 576$ 5,922$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 2.00 0.528% 1,528$ 1,528$ 164$ 1,692$ 100-20-2016 ADULT & BRANCH SERVICES 1.00 0.264% 764$ 764$ 82$ 846$ 100-30-3001 OFFICE OF THE FIRE CHIEF 1.83 0.484% 1,400$ 1,400$ 151$ 1,551$ 100-30-3011 FIRE ADMINISTRATION 3.00 0.793% 2,291$ 2,291$ 247$ 2,538$ 100-30-3021 FIRE SUPPRESSION 2.00 0.528% 1,528$ 1,528$ 164$ 1,692$ 100-30-3023 FIRE TRAINING 1.00 0.264% 764$ 764$ 82$ 846$ 100-30-3024 Strike Team 2.00 0.528% 1,528$ 1,528$ 164$ 1,692$ 100-40-4001 OFFICE OF THE POLICE CHIEF 0.33 0.088% 255$ 255$ 27$ 282$ 100-40-4011 POLICE ADMINISTRATION 11.00 2.906% 8,402$ 8,402$ 905$ 9,306$ 100-40-4021 PATROL 1.00 0.264% 764$ 764$ 82$ 846$ 100-40-4031 DETECTIVES 2.00 0.528% 1,528$ 1,528$ 164$ 1,692$ 100-40-4033 NARCOTICS 2.00 0.528% 1,528$ 1,528$ 164$ 1,692$ 100-40-4034 LAB/PROPERTY 1.00 0.264% 764$ 764$ 82$ 846$ 100-40-4041 TRAFFIC SERVICES 2.00 0.528% 1,528$ 1,528$ 164$ 1,692$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 36.00 9.511% 27,497$ 27,497$ 2,961$ 30,458$ 100-50-5021 STREET MAINTENANCE SERVICES 1.00 0.264% 764$ 764$ 82$ 846$ 100-50-5025 TREE MAINTENANCE 1.50 0.396% 1,146$ 1,146$ 123$ 1,269$ 100-50-5032 TRAFFIC OPERATIONS 4.00 1.057% 3,055$ 3,055$ 329$ 3,384$ 100-50-5074 TRANSPORTATION SERVICES 1.00 0.264% 764$ 764$ 82$ 846$ 100-50-5095 Reimbursable 1.00 0.264% 764$ 764$ 82$ 846$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 17.50 4.624% 13,367$ 13,367$ 1,439$ 14,806$ 100-60-6021 CURRENT PLANNING 2.00 0.528% 1,528$ 1,528$ 164$ 1,692$ 100-60-6031 BUILDING INSPECTION 2.00 0.528% 1,528$ 1,528$ 164$ 1,692$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 9.00 2.378% 6,874$ 6,874$ 740$ 7,614$ 100-70-7011 LEISURE SERVICES 1.50 0.396% 1,146$ 1,146$ 123$ 1,269$ 100-70-7015 SPECIAL EVENTS 2.00 0.528% 1,528$ 1,528$ 164$ 1,692$ 100-70-7022 ENVIRONMENTAL SERVICES 6.00 1.585% 4,583$ 4,583$ 493$ 5,076$ 125-30- EMT TRANSPORT FUND 5.83 1.541% 4,456$ 4,456$ 480$ 4,935$ 130-00- 1% PEG Program 1.50 0.396% 1,146$ 1,146$ 123$ 1,269$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 59
442
100-02-0201 CITY MANAGER
.

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

ALLOCATION DETAIL
150-50- OC HEADSTART (OCPT) BUILDING MAINT 1.00 0.264% 764$ 764$ 82$ 846$ 220-50- SEWER 11.00 2.906% 8,402$ 8,402$ 905$ 9,306$ 263-50- TRAFFIC IMPROVEMNT -MEASURE M2 6.50 1.717% 4,965$ 4,965$ 535$ 5,499$ 274-50- RMRA Road Maint Rehabilitation Account 10.00 2.642% 7,638$ 7,638$ 822$ 8,460$ 287-50- City-Wide TSIP 1.00 0.264% 764$ 764$ 82$ 846$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 2.00 0.528% 1,528$ 1,528$ 164$ 1,692$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS 1.00 0.264% 764$ 764$ 82$ 846$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT 15.50 4.095% 11,839$ 11,839$ 1,275$ 13,114$ 312-60- SB2-BUILDING HOMES & JOBS ACT 2.00 0.528% 1,528$ 1,528$ 164$ 1,692$ 317-60- HOME 5.50 1.453% 4,201$ 4,201$ 452$ 4,653$ 353-40- FEDERAL POLICE GRANTS 1.00 0.264% 764$ 764$ 82$ 846$ 354-40- AB3229-COPS/STATE-(SUPPL LAW ENF SERVS 0.33 0.088% 255$ 255$ 27$ 282$ 500-50- CAPITAL PROJECTS 9.50 2.510% 7,256$ 7,256$ 781$ 8,037$ 510-70- PARK ACQUISITION (INFILL) 10.00 2.642% 7,638$ 7,638$ 822$ 8,460$ 512-70- EL MODENA PARK FACILITY - CELL TOWER FEE 1.00 0.264% 764$ 764$ 82$ 846$ 550-50- REIMBURSABLE CAPITAL PROJECTS 2.00 0.528% 1,528$ 1,528$ 164$ 1,692$ 551-70- GRIJALVA PARK FUND 0.50 0.132% 382$ 382$ 41$ 423$ 560-30- FIRE FACILITY FEE DISTRICTS ALL COM 6/07 1.33 0.352% 1,018$ 1,018$ 110$ 1,128$ 570-40- POLICE FACILITY FEES 0.33 0.088% 255$ 255$ 27$ 282$ 600-80- WATER 16.00 4.227% 12,221$ 12,221$ 1,316$ 13,537$ 710-50- EQUIPMENT EXPENSE 1.00 0.264% 764$ 764$ 82$ 846$ 720-50- EQUIPMENT REPLACEMENT 5.50 1.453% 4,201$ 4,201$ 452$ 4,653$ 740-03- SELF INSURANCE - LIABILITY 10.00 2.642% 7,638$ 7,638$ 822$ 8,460$ 780-16- INFORMATION SYSTEMS FUND 5.50 1.453% 4,201$ 4,201$ 452$ 4,653$ 790-16- COMPUTER REPLACEMENT 5.00 1.321% 3,819$ 3,819$ 411$ 4,230$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND 2.50 0.661% 1,910$ 1,910$ 206$ 2,115$ Total 378.50 100.000% 289,098$ -$ 289,098$ 30,142$ 319,240$ .

Allocation Basis: # of Agenda Items
.

Source of Allocation: Agenda Report
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 60
443
100-02-0201 CITY MANAGER
.

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

ALLOCATION DETAIL
Employee Support .
.
100-01-0101 CITY COUNCIL 7.00 0.914% 1,201$ 1,201$ 1,201$ 100-02-0201 CITY MANAGER 8.33 1.087% 1,429$ 1,429$ 1,429$ 100-03-0301 CITY ATTORNEY 3.90 0.509% 669$ 669$ 71$ 741$ 100-04-0401 CITY CLERK 7.50 0.980% 1,287$ 1,287$ 137$ 1,424$ 100-12-1201 FINANCE ADMIN 3.78 0.494% 649$ 649$ 69$ 718$ 100-12-1205 PURCHASING AND WAREHOUSE 6.90 0.901% 1,184$ 1,184$ 126$ 1,310$ 100-12-1221 GENERAL REVENUE 4.72 0.616% 810$ 810$ 86$ 896$ 100-12-1231 GENERAL ACCOUNTING 7.04 0.920% 1,208$ 1,208$ 129$ 1,337$ 100-14-1401 HUMAN RESOURCES 10.00 1.306% 1,716$ 1,716$ 183$ 1,899$ 100-50-5028 FACILITY MAINTENANCE 5.20 0.679% 893$ 893$ 95$ 987$ 100-05-0501 CITY TREASURER 1.00 0.131% 172$ 172$ 18$ 190$ 100-20-2001 LIBRARY ADMINISTRATION 4.98 0.650% 854$ 854$ 91$ 945$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 5.98 0.780% 1,026$ 1,026$ 109$ 1,135$ 100-20-2014 LENDING SERVICES 14.63 1.910% 2,510$ 2,510$ 267$ 2,777$ 100-20-2016 ADULT & BRANCH SERVICES 10.15 1.326% 1,742$ 1,742$ 185$ 1,927$ 100-20-2017 CHILDREN & TEEN SERVICES 5.48 0.715% 940$ 940$ 100$ 1,040$ 100-30-3001 OFFICE OF THE FIRE CHIEF 2.00 0.261% 343$ 343$ 37$ 380$ 100-30-3011 FIRE ADMINISTRATION 3.00 0.392% 515$ 515$ 55$ 570$ 100-30-3012 FIRE PREVENTION 12.00 1.567% 2,060$ 2,060$ 219$ 2,279$ 100-30-3021 FIRE SUPPRESSION 56.00 7.314% 9,612$ 9,612$ 1,023$ 10,634$ 100-30-3022 PARAMEDICS 47.50 6.204% 8,153$ 8,153$ 867$ 9,020$ 100-30-3023 FIRE TRAINING 2.00 0.261% 343$ 343$ 37$ 380$ 100-40-4001 OFFICE OF THE POLICE CHIEF 3.00 0.392% 515$ 515$ 55$ 570$ 100-40-4011 POLICE ADMINISTRATION 18.85 2.462% 3,235$ 3,235$ 344$ 3,580$ 100-40-4012 DISPATCH 20.00 2.612% 3,433$ 3,433$ 365$ 3,798$ 100-40-4013 RECORDS 18.43 2.407% 3,162$ 3,162$ 336$ 3,499$ 100-40-4021 PATROL 120.60 15.751% 20,699$ 20,699$ 2,202$ 22,901$ 100-40-4031 DETECTIVES 24.48 3.197% 4,201$ 4,201$ 447$ 4,648$ 100-40-4032 GANGS 10.00 1.306% 1,716$ 1,716$ 183$ 1,899$ 100-40-4033 NARCOTICS 12.00 1.567% 2,060$ 2,060$ 219$ 2,279$ 100-40-4034 LAB/PROPERTY 3.48 0.454% 596$ 596$ 63$ 660$ 100-40-4041 TRAFFIC SERVICES 26.28 3.432% 4,510$ 4,510$ 480$ 4,990$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 5.15 0.673% 884$ 884$ 94$ 978$ 100-50-5011 ENGINEERING 8.73 1.140% 1,498$ 1,498$ 159$ 1,658$ 100-50-5012 DEVELOPMENT SERVICES 5.14 0.671% 882$ 882$ 94$ 976$ 100-50-5013 BUILDING & SAFETY 2.00 0.261% 343$ 343$ 37$ 380$ 100-50-5021 STREET MAINTENANCE SERVICES 10.55 1.378% 1,811$ 1,811$ 193$ 2,003$ 100-50-5022 REFUSE & SANITATION SERVICES 0.90 0.118% 154$ 154$ 16$ 171$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 61
444
100-02-0201 CITY MANAGER
.

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

ALLOCATION DETAIL
100-50-5025 TREE MAINTENANCE 0.40 0.052% 69$ 69$ 7$ 76$ 100-50-5031 TRANSPORTATION PLANNING 3.53 0.461% 606$ 606$ 64$ 670$ 100-50-5032 TRAFFIC OPERATIONS 2.00 0.261% 343$ 343$ 37$ 380$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 6.00 0.784% 1,030$ 1,030$ 110$ 1,139$ 100-60-6011 ADVANCE PLANNING 6.00 0.784% 1,030$ 1,030$ 110$ 1,139$ 100-60-6021 CURRENT PLANNING 5.00 0.653% 858$ 858$ 91$ 949$ 100-60-6031 BUILDING INSPECTION 5.00 0.653% 858$ 858$ 91$ 949$ 100-60-6032 CODE ENFORCEMENT 10.00 1.306% 1,716$ 1,716$ 183$ 1,899$ 100-60-6034 PERMIT SERVICES 6.74 0.880% 1,157$ 1,157$ 123$ 1,280$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 5.00 0.653% 858$ 858$ 91$ 949$ 100-70-7011 LEISURE SERVICES 26.15 3.416% 4,488$ 4,488$ 478$ 4,966$ 100-70-7014 RECREATION - ATHLETICS 8.23 1.074% 1,412$ 1,412$ 150$ 1,562$ 100-70-7022 ENVIRONMENTAL SERVICES 22.83 2.981% 3,918$ 3,918$ 417$ 4,334$ 100-70-7041 SENIOR SERVICES 1.00 0.131% 172$ 172$ 18$ 190$ 100-98-9810 RDA ADMINISTRATION & OPERATIONS 0.95 0.124% 163$ 163$ 17$ 180$ 110-60- BUILDING RECORDS MGMT FEE 0.26 0.034% 45$ 45$ 5$ 49$ 120-40- PROP 172 1.00 0.131% 172$ 172$ 18$ 190$ 125-30- EMT TRANSPORT FUND 17.98 2.348% 3,085$ 3,085$ 328$ 3,413$ 220-50- SEWER 21.70 2.834% 3,725$ 3,725$ 396$ 4,121$ 270-50- GAS TAX MAINTENANCE 15.44 2.017% 2,650$ 2,650$ 282$ 2,932$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 0.35 0.046% 60$ 60$ 6$ 66$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS 0.05 0.007% 9$ 9$ 1$ 9$ 294-50- DEL RIO LANDSCAPE MAINTENANCE DISTRICT 0.05 0.007% 9$ 9$ 1$ 9$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT 2.00 0.261% 343$ 343$ 37$ 380$ 354-40- AB3229-COPS/STATE-(SUPPL LAW ENF SERVS 1.48 0.193% 253$ 253$ 27$ 280$ 600-80- WATER 54.90 7.171% 9,423$ 9,423$ 1,003$ 10,425$ 710-50- EQUIPMENT EXPENSE 9.15 1.195% 1,570$ 1,570$ 167$ 1,738$ 730-03- SELF INSURANCE - WORKERS COMPENSATION 2.55 0.333% 438$ 438$ 47$ 484$ 740-03- SELF INSURANCE - LIABILITY 1.55 0.202% 266$ 266$ 28$ 294$ 780-16- INFORMATION SYSTEMS FUND 8.95 1.169% 1,536$ 1,536$ 163$ 1,700$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND 0.77 0.101% 132$ 132$ 14$ 146$ Total 765.62 100.000% 131,408$ -$ 131,408$ 13,701$ 145,109$ .

Allocation Basis: # of FTE
.

Source of Allocation: Personnel Log
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 62
445
100-02-0201 CITY MANAGER
.

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

ALLOCATION DETAIL
Budget Support .
.
100-01-0101 CITY COUNCIL 82,601.00 0.029% 39$ 39$ 39$ 100-02-0201 CITY MANAGER 2,152,717.00 0.768% 1,009$ 1,009$ 1,009$ 100-03-0301 CITY ATTORNEY 1,544,422.45 0.551% 724$ 724$ 76$ 800$ 100-04-0401 CITY CLERK 1,379,137.00 0.492% 647$ 647$ 68$ 714$ 100-12-1201 FINANCE ADMIN 1,267,615.00 0.452% 594$ 594$ 62$ 657$ 100-12-1205 PURCHASING AND WAREHOUSE 762,172.00 0.272% 357$ 357$ 38$ 395$ 100-12-1221 GENERAL REVENUE 639,523.00 0.228% 300$ 300$ 32$ 331$ 100-12-1231 GENERAL ACCOUNTING 1,255,838.00 0.448% 589$ 589$ 62$ 651$ 100-14-1401 HUMAN RESOURCES 2,204,786.00 0.787% 1,034$ 1,034$ 109$ 1,142$ 100-50-5028 FACILITY MAINTENANCE 1,713,042.00 0.611% 803$ 803$ 84$ 887$ 100-02-0218 ECONOMIC DEVELOPMENT 37,500.00 0.013% 18$ 18$ 2$ 19$ 100-05-0501 CITY TREASURER 4,380.00 0.002% 2$ 2$ 0$ 2$ 100-20-2001 LIBRARY ADMINISTRATION 3,135,737.12 1.119% 1,470$ 1,470$ 155$ 1,625$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 904,115.94 0.323% 424$ 424$ 45$ 468$ 100-20-2014 LENDING SERVICES 1,078,030.00 0.385% 505$ 505$ 53$ 558$ 100-20-2016 ADULT & BRANCH SERVICES 1,051,448.00 0.375% 493$ 493$ 52$ 545$ 100-20-2017 CHILDREN & TEEN SERVICES 689,668.00 0.246% 323$ 323$ 34$ 357$ 100-30-3001 OFFICE OF THE FIRE CHIEF 1,558,238.00 0.556% 731$ 731$ 77$ 807$ 100-30-3011 FIRE ADMINISTRATION 2,030,178.00 0.724% 952$ 952$ 100$ 1,052$ 100-30-3012 FIRE PREVENTION 2,655,824.00 0.947% 1,245$ 1,245$ 131$ 1,376$ 100-30-3021 FIRE SUPPRESSION 14,299,348.00 5.101% 6,704$ 6,704$ 705$ 7,408$ 100-30-3022 PARAMEDICS 10,793,833.00 3.851% 5,060$ 5,060$ 532$ 5,592$ 100-30-3023 FIRE TRAINING 617,432.00 0.220% 289$ 289$ 30$ 320$ 100-40-4001 OFFICE OF THE POLICE CHIEF 5,202,804.00 1.856% 2,439$ 2,439$ 256$ 2,695$ 100-40-4011 POLICE ADMINISTRATION 8,244,364.84 2.941% 3,865$ 3,865$ 406$ 4,271$ 100-40-4012 DISPATCH 2,874,616.00 1.026% 1,348$ 1,348$ 142$ 1,489$ 100-40-4013 RECORDS 1,811,788.00 0.646% 849$ 849$ 89$ 939$ 100-40-4021 PATROL 23,247,238.00 8.294% 10,898$ 10,898$ 1,145$ 12,044$ 100-40-4031 DETECTIVES 5,379,948.00 1.919% 2,522$ 2,522$ 265$ 2,787$ 100-40-4032 GANGS 2,084,469.00 0.744% 977$ 977$ 103$ 1,080$ 100-40-4033 NARCOTICS 2,573,125.00 0.918% 1,206$ 1,206$ 127$ 1,333$ 100-40-4034 LAB/PROPERTY 757,462.00 0.270% 355$ 355$ 37$ 392$ 100-40-4041 TRAFFIC SERVICES 5,589,435.96 1.994% 2,620$ 2,620$ 275$ 2,896$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 2,478,044.67 0.884% 1,162$ 1,162$ 122$ 1,284$ 100-50-5011 ENGINEERING 1,071,844.00 0.382% 502$ 502$ 53$ 555$ 100-50-5012 DEVELOPMENT SERVICES 744,972.00 0.266% 349$ 349$ 37$ 386$ 100-50-5021 STREET MAINTENANCE SERVICES 1,275,368.00 0.455% 598$ 598$ 63$ 661$ 100-50-5022 REFUSE & SANITATION SERVICES 115,970.00 0.041% 54$ 54$ 6$ 60$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 63
446
100-02-0201 CITY MANAGER
.

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

ALLOCATION DETAIL
100-50-5025 TREE MAINTENANCE 728,429.00 0.260% 341$ 341$ 36$ 377$ 100-50-5031 TRANSPORTATION PLANNING 824,026.52 0.294% 386$ 386$ 41$ 427$ 100-50-5032 TRAFFIC OPERATIONS 249,334.00 0.089% 117$ 117$ 12$ 129$ 100-50-5073 ROADWAY MAINTENANCE 170,000.00 0.061% 80$ 80$ 8$ 88$ 100-50-5074 TRANSPORTATION SERVICES 282,334.79 0.101% 132$ 132$ 14$ 146$ 100-50-5095 Reimbursable 21,309.01 0.008% 10$ 10$ 1$ 11$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 1,867,840.49 0.666% 876$ 876$ 92$ 968$ 100-60-6011 ADVANCE PLANNING 551,409.00 0.197% 259$ 259$ 27$ 286$ 100-60-6021 CURRENT PLANNING 743,484.81 0.265% 349$ 349$ 37$ 385$ 100-60-6031 BUILDING INSPECTION 635,343.74 0.227% 298$ 298$ 31$ 329$ 100-60-6032 CODE ENFORCEMENT 1,130,980.00 0.403% 530$ 530$ 56$ 586$ 100-60-6034 PERMIT SERVICES 1,092,606.00 0.390% 512$ 512$ 54$ 566$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 2,670,596.00 0.953% 1,252$ 1,252$ 132$ 1,384$ 100-70-7011 LEISURE SERVICES 2,814,134.00 1.004% 1,319$ 1,319$ 139$ 1,458$ 100-70-7014 RECREATION - ATHLETICS 1,024,343.00 0.365% 480$ 480$ 50$ 531$ 100-70-7015 SPECIAL EVENTS 272,374.00 0.097% 128$ 128$ 13$ 141$ 100-70-7022 ENVIRONMENTAL SERVICES 5,123,867.38 1.828% 2,402$ 2,402$ 252$ 2,655$ 100-70-7041 SENIOR SERVICES 389,306.00 0.139% 183$ 183$ 19$ 202$ 100-80-8041 WATER DISTRIBUTION 28,180.00 0.010% 13$ 13$ 1$ 15$ 100-98-9810 RDA ADMINISTRATION & OPERATIONS 2,613.00 0.001% 1$ 1$ 0$ 1$ 105-00- NON-DEPARTMENTAL 35,000.00 0.012% 16$ 16$ 2$ 18$ 110-60- BUILDING RECORDS MGMT FEE 871,542.38 0.311% 409$ 409$ 43$ 452$ 120-40- PROP 172 1,495,248.00 0.533% 701$ 701$ 74$ 775$ 125-30- EMT TRANSPORT FUND 3,432,094.00 1.224% 1,609$ 1,609$ 169$ 1,778$ 126-30- OPIOID SETTLEMENT 94,600.00 0.034% 44$ 44$ 5$ 49$ 130-00- 1% PEG Program 322,209.00 0.115% 151$ 151$ 16$ 167$ 140-60- CASp Certification & Training Fund 128,190.00 0.046% 60$ 60$ 6$ 66$ 150-50- OC HEADSTART (OCPT) BUILDING MAINT 12,299.00 0.004% 6$ 6$ 1$ 6$ 220-50- SEWER 9,728,574.86 3.471% 4,561$ 4,561$ 479$ 5,040$ 245-70- AB 2766 AIR POLLUTION REDUCTION 87,778.00 0.031% 41$ 41$ 4$ 45$ 263-50- TRAFFIC IMPROVEMNT -MEASURE M2 6,617,628.49 2.361% 3,102$ 3,102$ 326$ 3,428$ 270-50- GAS TAX MAINTENANCE 4,198,465.13 1.498% 1,968$ 1,968$ 207$ 2,175$ 274-50- RMRA Road Maint Rehabilitation Account 5,047,853.22 1.801% 2,366$ 2,366$ 249$ 2,615$ 287-50- City-Wide TSIP 1,597,929.81 0.570% 749$ 749$ 79$ 828$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 978,745.00 0.349% 459$ 459$ 48$ 507$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS 50,103.00 0.018% 23$ 23$ 2$ 26$ 294-50- DEL RIO LANDSCAPE MAINTENANCE DISTRICT 115,287.00 0.041% 54$ 54$ 6$ 60$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT 676,374.75 0.241% 317$ 317$ 33$ 350$ 312-60- SB2-BUILDING HOMES & JOBS ACT 2,908,830.47 1.038% 1,364$ 1,364$ 143$ 1,507$ 317-60- HOME 360,860.50 0.129% 169$ 169$ 18$ 187$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 64
447
100-02-0201 CITY MANAGER
.

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

ALLOCATION DETAIL
350-40- TRAFFIC SAFETY 82,400.00 0.029% 39$ 39$ 4$ 43$ 353-40- FEDERAL POLICE GRANTS 12,884.00 0.005% 6$ 6$ 1$ 7$ 354-40- AB3229-COPS/STATE-(SUPPL LAW ENF SERVS 807,927.00 0.288% 379$ 379$ 40$ 419$ 355-40- ASSET SEIZURE- FEDERAL 379,071.23 0.135% 178$ 178$ 19$ 196$ 356-40- ASSET SEIZURE - STATE (85%) 20,000.00 0.007% 9$ 9$ 1$ 10$ 358-40- RNSP - FEDERAL 75,000.00 0.027% 35$ 35$ 4$ 39$ 360-40- ASSET SEIZURE - TREASURY 118,000.00 0.042% 55$ 55$ 6$ 61$ 500-50- CAPITAL PROJECTS 4,140,618.58 1.477% 1,941$ 1,941$ 204$ 2,145$ 510-70- PARK ACQUISITION (INFILL) 621,699.66 0.222% 291$ 291$ 31$ 322$ 512-70- EL MODENA PARK FACILITY - CELL TOWER FEE 92,077.00 0.033% 43$ 43$ 5$ 48$ 540-50- OLD TOWNE PARKING FACILITY 12,049.00 0.004% 6$ 6$ 1$ 6$ 550-50- REIMBURSABLE CAPITAL PROJECTS 8,117,656.54 2.896% 3,806$ 3,806$ 400$ 4,206$ 551-70- GRIJALVA PARK FUND 5,813.99 0.002% 3$ 3$ 0$ 3$ 553-50- CITY INFRASTRUCTURE BOND 428,922.35 0.153% 201$ 201$ 21$ 222$ 555-50- PARKING IN LIEU 11,800.26 0.004% 6$ 6$ 1$ 6$ 560-30- FIRE FACILITY FEE DISTRICTS ALL COM 6/07 740,000.00 0.264% 347$ 347$ 36$ 383$ 570-40- POLICE FACILITY FEES 65,000.00 0.023% 30$ 30$ 3$ 34$ 573-70- LIBRARY FACILITY FEES 147,743.63 0.053% 69$ 69$ 7$ 77$ 600-80- WATER 53,870,893.07 19.219% 25,255$ 25,255$ 2,654$ 27,909$ 710-50- EQUIPMENT EXPENSE 3,798,015.00 1.355% 1,781$ 1,781$ 187$ 1,968$ 720-50- EQUIPMENT REPLACEMENT 3,761,618.74 1.342% 1,763$ 1,763$ 185$ 1,949$ 730-03- SELF INSURANCE - WORKERS COMPENSATION 5,418,957.00 1.933% 2,540$ 2,540$ 267$ 2,807$ 740-03- SELF INSURANCE - LIABILITY 5,958,406.19 2.126% 2,793$ 2,793$ 294$ 3,087$ 752-14- SELF INSURANCE - DENTAL 428,465.00 0.153% 201$ 201$ 21$ 222$ 760-00- EMPLOYEE ACCRUED LIABILITY 4,883,158.00 1.742% 2,289$ 2,289$ 241$ 2,530$ 780-16- INFORMATION SYSTEMS FUND 4,618,127.18 1.648% 2,165$ 2,165$ 228$ 2,393$ 790-16- COMPUTER REPLACEMENT 3,339,481.98 1.191% 1,566$ 1,566$ 165$ 1,730$ 916-60- AFFORDABLE HOUSING - NEW CONSTRUCTION 21,029.00 0.008% 10$ 10$ 1$ 11$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND 212,966.75 0.076% 100$ 100$ 10$ 110$ 940-98- ORANGE MERGED CAPITAL PROJECTS 71,477.00 0.025% 34$ 34$ 4$ 37$ 952-98- CITY TRF: NW & SW MERGED 2003 TXBL BONDS 161,903.60 0.058% 76$ 76$ 8$ 84$ 954-98- CITY TRF: MERGED 2008 TAX EXEMPT BONDS 3,192,235.00 1.139% 1,497$ 1,497$ 157$ 1,654$ Total 280,306,555.08 100.000% 131,408$ -$ 131,408$ 13,701$ 145,109$ .

Allocation Basis: Budgeted Expenditures
.

Source of Allocation: Budgeted Expenditures
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 65
448
100-02-0201 CITY MANAGER
.

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

ALLOCATION DETAIL
Communications .
.
100-01-0101 CITY COUNCIL 1.00 5.263% 40,460$ 40,460$ 40,460$ 100-02-0201 CITY MANAGER 0.50 2.632% 20,230$ 20,230$ 20,230$ 100-03-0301 CITY ATTORNEY 1.00 5.263% 40,460$ 40,460$ 4,580$ 45,040$ 100-04-0401 CITY CLERK 1.00 5.263% 40,460$ 40,460$ 4,580$ 45,040$ 100-12-1201 FINANCE ADMIN 0.25 1.316% 10,115$ 10,115$ 1,145$ 11,260$ 100-12-1205 PURCHASING AND WAREHOUSE 0.25 1.316% 10,115$ 10,115$ 1,145$ 11,260$ 100-12-1221 GENERAL REVENUE 0.25 1.316% 10,115$ 10,115$ 1,145$ 11,260$ 100-12-1231 GENERAL ACCOUNTING 0.25 1.316% 10,115$ 10,115$ 1,145$ 11,260$ 100-14-1401 HUMAN RESOURCES 1.00 5.263% 40,460$ 40,460$ 4,580$ 45,040$ 100-50-5028 FACILITY MAINTENANCE 0.08 0.439% 3,372$ 3,372$ 382$ 3,753$ 100-02-0218 ECONOMIC DEVELOPMENT 0.50 2.632% 20,230$ 20,230$ 2,290$ 22,520$ 100-20-2001 LIBRARY ADMINISTRATION 0.20 1.053% 8,092$ 8,092$ 916$ 9,008$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 0.20 1.053% 8,092$ 8,092$ 916$ 9,008$ 100-20-2014 LENDING SERVICES 0.20 1.053% 8,092$ 8,092$ 916$ 9,008$ 100-20-2016 ADULT & BRANCH SERVICES 0.20 1.053% 8,092$ 8,092$ 916$ 9,008$ 100-20-2017 CHILDREN & TEEN SERVICES 0.20 1.053% 8,092$ 8,092$ 916$ 9,008$ 100-30-3001 OFFICE OF THE FIRE CHIEF 0.17 0.877% 6,743$ 6,743$ 763$ 7,507$ 100-30-3011 FIRE ADMINISTRATION 0.17 0.877% 6,743$ 6,743$ 763$ 7,507$ 100-30-3012 FIRE PREVENTION 0.17 0.877% 6,743$ 6,743$ 763$ 7,507$ 100-30-3021 FIRE SUPPRESSION 0.17 0.877% 6,743$ 6,743$ 763$ 7,507$ 100-30-3022 PARAMEDICS 0.17 0.877% 6,743$ 6,743$ 763$ 7,507$ 100-30-3023 FIRE TRAINING 0.17 0.877% 6,743$ 6,743$ 763$ 7,507$ 100-40-4001 OFFICE OF THE POLICE CHIEF 0.10 0.526% 4,046$ 4,046$ 458$ 4,504$ 100-40-4011 POLICE ADMINISTRATION 0.10 0.526% 4,046$ 4,046$ 458$ 4,504$ 100-40-4012 DISPATCH 0.10 0.526% 4,046$ 4,046$ 458$ 4,504$ 100-40-4013 RECORDS 0.10 0.526% 4,046$ 4,046$ 458$ 4,504$ 100-40-4021 PATROL 0.10 0.526% 4,046$ 4,046$ 458$ 4,504$ 100-40-4031 DETECTIVES 0.10 0.526% 4,046$ 4,046$ 458$ 4,504$ 100-40-4032 GANGS 0.10 0.526% 4,046$ 4,046$ 458$ 4,504$ 100-40-4033 NARCOTICS 0.10 0.526% 4,046$ 4,046$ 458$ 4,504$ 100-40-4034 LAB/PROPERTY 0.10 0.526% 4,046$ 4,046$ 458$ 4,504$ 100-40-4041 TRAFFIC SERVICES 0.10 0.526% 4,046$ 4,046$ 458$ 4,504$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 0.08 0.439% 3,372$ 3,372$ 382$ 3,753$ 100-50-5011 ENGINEERING 0.08 0.439% 3,372$ 3,372$ 382$ 3,753$ 100-50-5012 DEVELOPMENT SERVICES 0.08 0.439% 3,372$ 3,372$ 382$ 3,753$ 100-50-5013 BUILDING & SAFETY 0.08 0.439% 3,372$ 3,372$ 382$ 3,753$ 100-50-5021 STREET MAINTENANCE SERVICES 0.08 0.439% 3,372$ 3,372$ 382$ 3,753$ 100-50-5022 REFUSE & SANITATION SERVICES 0.08 0.439% 3,372$ 3,372$ 382$ 3,753$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 66
449
100-02-0201 CITY MANAGER
.

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

ALLOCATION DETAIL
100-50-5025 TREE MAINTENANCE 0.08 0.439% 3,372$ 3,372$ 382$ 3,753$ 100-50-5031 TRANSPORTATION PLANNING 0.08 0.439% 3,372$ 3,372$ 382$ 3,753$ 100-50-5032 TRAFFIC OPERATIONS 0.08 0.439% 3,372$ 3,372$ 382$ 3,753$ 100-50-5073 ROADWAY MAINTENANCE 0.08 0.439% 3,372$ 3,372$ 382$ 3,753$ 100-50-5074 TRANSPORTATION SERVICES 0.08 0.439% 3,372$ 3,372$ 382$ 3,753$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 0.17 0.877% 6,743$ 6,743$ 763$ 7,507$ 100-60-6011 ADVANCE PLANNING 0.17 0.877% 6,743$ 6,743$ 763$ 7,507$ 100-60-6021 CURRENT PLANNING 0.17 0.877% 6,743$ 6,743$ 763$ 7,507$ 100-60-6031 BUILDING INSPECTION 0.17 0.877% 6,743$ 6,743$ 763$ 7,507$ 100-60-6032 CODE ENFORCEMENT 0.17 0.877% 6,743$ 6,743$ 763$ 7,507$ 100-60-6034 PERMIT SERVICES 0.17 0.877% 6,743$ 6,743$ 763$ 7,507$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 0.17 0.877% 6,743$ 6,743$ 763$ 7,507$ 100-70-7011 LEISURE SERVICES 0.17 0.877% 6,743$ 6,743$ 763$ 7,507$ 100-70-7014 RECREATION - ATHLETICS 0.17 0.877% 6,743$ 6,743$ 763$ 7,507$ 100-70-7015 SPECIAL EVENTS 0.17 0.877% 6,743$ 6,743$ 763$ 7,507$ 100-70-7022 ENVIRONMENTAL SERVICES 0.17 0.877% 6,743$ 6,743$ 763$ 7,507$ 100-70-7041 SENIOR SERVICES 0.17 0.877% 6,743$ 6,743$ 763$ 7,507$ 125-30- EMT TRANSPORT FUND 1.00 5.263% 40,460$ 40,460$ 4,580$ 45,040$ 220-50- SEWER 1.00 5.263% 40,460$ 40,460$ 4,580$ 45,040$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT 1.00 5.263% 40,460$ 40,460$ 4,580$ 45,040$ 317-60- HOME 1.00 5.263% 40,460$ 40,460$ 4,580$ 45,040$ 500-50- CAPITAL PROJECTS 1.00 5.263% 40,460$ 40,460$ 4,580$ 45,040$ 600-80- WATER 1.00 5.263% 40,460$ 40,460$ 4,580$ 45,040$ 780-16- INFORMATION SYSTEMS FUND 1.00 5.263% 40,460$ 40,460$ 4,580$ 45,040$ Total 19.00 100.000% 768,739$ -$ 768,739$ 80,150$ 848,889$ .

Allocation Basis: Equal to All
.

FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 67
450

ALLOCATION SUMMARY
100-02-0201 CITY MANAGER
100-01-0101 CITY COUNCIL 571,626$ -$ 1,201$ 39$ 40,460$ 613,326$ 100-02-0201 CITY MANAGER -$ 9,166$ 1,429$ 1,009$ 20,230$ 31,834$ 100-03-0301 CITY ATTORNEY -$ 1,692$ 741$ 800$ 45,040$ 48,273$ 100-04-0401 CITY CLERK -$ 51,609$ 1,424$ 714$ 45,040$ 98,787$ 100-12-1201 FINANCE ADMIN -$ 20,305$ 718$ 657$ 11,260$ 32,940$ 100-12-1205 PURCHASING AND WAREHOUSE -$ -$ 1,310$ 395$ 11,260$ 12,965$ 100-12-1221 GENERAL REVENUE -$ -$ 896$ 331$ 11,260$ 12,488$ 100-12-1231 GENERAL ACCOUNTING -$ 1,692$ 1,337$ 651$ 11,260$ 14,940$ 100-14-1401 HUMAN RESOURCES -$ 10,153$ 1,899$ 1,142$ 45,040$ 58,234$ 100-50-5028 FACILITY MAINTENANCE -$ 3,807$ 987$ 887$ 3,753$ 9,435$ 100-02-0218 ECONOMIC DEVELOPMENT -$ 2,538$ -$ 19$ 22,520$ 25,078$ 100-05-0501 CITY TREASURER -$ -$ 190$ 2$ -$ 192$ 100-20-2001 LIBRARY ADMINISTRATION -$ 5,922$ 945$ 1,625$ 9,008$ 17,500$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES -$ 1,692$ 1,135$ 468$ 9,008$ 12,303$ 100-20-2014 LENDING SERVICES -$ -$ 2,777$ 558$ 9,008$ 12,344$ 100-20-2016 ADULT & BRANCH SERVICES -$ 846$ 1,927$ 545$ 9,008$ 12,326$ 100-20-2017 CHILDREN & TEEN SERVICES -$ -$ 1,040$ 357$ 9,008$ 10,405$ 100-30-3001 OFFICE OF THE FIRE CHIEF -$ 1,551$ 380$ 807$ 7,507$ 10,245$ 100-30-3011 FIRE ADMINISTRATION -$ 2,538$ 570$ 1,052$ 7,507$ 11,666$ 100-30-3012 FIRE PREVENTION -$ -$ 2,279$ 1,376$ 7,507$ 11,161$ 100-30-3021 FIRE SUPPRESSION -$ 1,692$ 10,634$ 7,408$ 7,507$ 27,241$ 100-30-3022 PARAMEDICS -$ -$ 9,020$ 5,592$ 7,507$ 22,119$ 100-30-3023 FIRE TRAINING -$ 846$ 380$ 320$ 7,507$ 9,052$ 100-30-3024 Strike Team -$ 1,692$ -$ -$ -$ 1,692$ 100-40-4001 OFFICE OF THE POLICE CHIEF -$ 282$ 570$ 2,695$ 4,504$ 8,051$ 100-40-4011 POLICE ADMINISTRATION -$ 9,306$ 3,580$ 4,271$ 4,504$ 21,661$ 100-40-4012 DISPATCH -$ -$ 3,798$ 1,489$ 4,504$ 9,791$ 100-40-4013 RECORDS -$ -$ 3,499$ 939$ 4,504$ 8,941$ 100-40-4021 PATROL -$ 846$ 22,901$ 12,044$ 4,504$ 40,295$ 100-40-4031 DETECTIVES -$ 1,692$ 4,648$ 2,787$ 4,504$ 13,631$ 100-40-4032 GANGS -$ -$ 1,899$ 1,080$ 4,504$ 7,483$ 100-40-4033 NARCOTICS -$ 1,692$ 2,279$ 1,333$ 4,504$ 9,808$ 100-40-4034 LAB/PROPERTY -$ 846$ 660$ 392$ 4,504$ 6,402$ 100-40-4041 TRAFFIC SERVICES -$ 1,692$ 4,990$ 2,896$ 4,504$ 14,081$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT -$ 30,458$ 978$ 1,284$ 3,753$ 36,473$ 100-50-5011 ENGINEERING -$ -$ 1,658$ 555$ 3,753$ 5,966$ 100-50-5012 DEVELOPMENT SERVICES -$ -$ 976$ 386$ 3,753$ 5,115$ 100-50-5013 BUILDING & SAFETY -$ -$ 380$ -$ 3,753$ 4,133$ Council
Support
Legislative
Support
Employee
Support
Budget
Support Communications Total
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 68
451

ALLOCATION SUMMARY
100-02-0201 CITY MANAGER
Council
Support
Legislative
Support
Employee
Support
Budget
Support Communications Total
100-50-5021 STREET MAINTENANCE SERVICES -$ 846$ 2,003$ 661$ 3,753$ 7,264$ 100-50-5022 REFUSE & SANITATION SERVICES -$ -$ 171$ 60$ 3,753$ 3,984$ 100-50-5025 TREE MAINTENANCE -$ 1,269$ 76$ 377$ 3,753$ 5,476$ 100-50-5031 TRANSPORTATION PLANNING -$ -$ 670$ 427$ 3,753$ 4,851$ 100-50-5032 TRAFFIC OPERATIONS -$ 3,384$ 380$ 129$ 3,753$ 7,646$ 100-50-5073 ROADWAY MAINTENANCE -$ -$ -$ 88$ 3,753$ 3,841$ 100-50-5074 TRANSPORTATION SERVICES -$ 846$ -$ 146$ 3,753$ 4,746$ 100-50-5095 Reimbursable -$ 846$ -$ 11$ -$ 857$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION -$ 14,806$ 1,139$ 968$ 7,507$ 24,419$ 100-60-6011 ADVANCE PLANNING -$ -$ 1,139$ 286$ 7,507$ 8,932$ 100-60-6021 CURRENT PLANNING -$ 1,692$ 949$ 385$ 7,507$ 10,533$ 100-60-6031 BUILDING INSPECTION -$ 1,692$ 949$ 329$ 7,507$ 10,477$ 100-60-6032 CODE ENFORCEMENT -$ -$ 1,899$ 586$ 7,507$ 9,992$ 100-60-6034 PERMIT SERVICES -$ -$ 1,280$ 566$ 7,507$ 9,353$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION -$ 7,614$ 949$ 1,384$ 7,507$ 17,454$ 100-70-7011 LEISURE SERVICES -$ 1,269$ 4,966$ 1,458$ 7,507$ 15,199$ 100-70-7014 RECREATION - ATHLETICS -$ -$ 1,562$ 531$ 7,507$ 9,599$ 100-70-7015 SPECIAL EVENTS -$ 1,692$ -$ 141$ 7,507$ 9,340$ 100-70-7022 ENVIRONMENTAL SERVICES -$ 5,076$ 4,334$ 2,655$ 7,507$ 19,572$ 100-70-7041 SENIOR SERVICES -$ -$ 190$ 202$ 7,507$ 7,898$ 100-80-8041 WATER DISTRIBUTION -$ -$ -$ 15$ -$ 15$ 100-98-9810 RDA ADMINISTRATION & OPERATIONS -$ -$ 180$ 1$ -$ 182$ 105-00- NON-DEPARTMENTAL -$ -$ -$ 18$ -$ 18$ 110-60- BUILDING RECORDS MGMT FEE -$ -$ 49$ 452$ -$ 501$ 120-40- PROP 172 -$ -$ 190$ 775$ -$ 965$ 125-30- EMT TRANSPORT FUND -$ 4,935$ 3,413$ 1,778$ 45,040$ 55,167$ 126-30- OPIOID SETTLEMENT -$ -$ -$ 49$ -$ 49$ 130-00- 1% PEG Program -$ 1,269$ -$ 167$ -$ 1,436$ 140-60- CASp Certification & Training Fund -$ -$ -$ 66$ -$ 66$ 150-50- OC HEADSTART (OCPT) BUILDING MAINT -$ 846$ -$ 6$ -$ 852$ 220-50- SEWER -$ 9,306$ 4,121$ 5,040$ 45,040$ 63,507$ 245-70- AB 2766 AIR POLLUTION REDUCTION -$ -$ -$ 45$ -$ 45$ 263-50- TRAFFIC IMPROVEMNT -MEASURE M2 -$ 5,499$ -$ 3,428$ -$ 8,928$ 270-50- GAS TAX MAINTENANCE -$ -$ 2,932$ 2,175$ -$ 5,107$ 274-50- RMRA Road Maint Rehabilitation Account -$ 8,460$ -$ 2,615$ -$ 11,076$ 287-50- City-Wide TSIP -$ 846$ -$ 828$ -$ 1,674$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 -$ 1,692$ 66$ 507$ -$ 2,266$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS -$ 846$ 9$ 26$ -$ 881$ 294-50- DEL RIO LANDSCAPE MAINTENANCE DISTRICT -$ -$ 9$ 60$ -$ 69$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 69
452

ALLOCATION SUMMARY
100-02-0201 CITY MANAGER
Council
Support
Legislative
Support
Employee
Support
Budget
Support Communications Total
310-60- COMMUNITY DEVELOPMENT BLOCK GRANT -$ 13,114$ 380$ 350$ 45,040$ 58,884$ 312-60- SB2-BUILDING HOMES & JOBS ACT -$ 1,692$ -$ 1,507$ -$ 3,199$ 317-60- HOME -$ 4,653$ -$ 187$ 45,040$ 49,880$ 350-40- TRAFFIC SAFETY -$ -$ -$ 43$ -$ 43$ 353-40- FEDERAL POLICE GRANTS -$ 846$ -$ 7$ -$ 853$ 354-40- AB3229-COPS/STATE-(SUPPL LAW ENF SERVS -$ 282$ 280$ 419$ -$ 981$ 355-40- ASSET SEIZURE- FEDERAL -$ -$ -$ 196$ -$ 196$ 356-40- ASSET SEIZURE - STATE (85%) -$ -$ -$ 10$ -$ 10$ 358-40- RNSP - FEDERAL -$ -$ -$ 39$ -$ 39$ 360-40- ASSET SEIZURE - TREASURY -$ -$ -$ 61$ -$ 61$ 500-50- CAPITAL PROJECTS -$ 8,037$ -$ 2,145$ 45,040$ 55,223$ 510-70- PARK ACQUISITION (INFILL) -$ 8,460$ -$ 322$ -$ 8,783$ 512-70- EL MODENA PARK FACILITY - CELL TOWER FEE -$ 846$ -$ 48$ -$ 894$ 540-50- OLD TOWNE PARKING FACILITY -$ -$ -$ 6$ -$ 6$ 550-50- REIMBURSABLE CAPITAL PROJECTS -$ 1,692$ -$ 4,206$ -$ 5,898$ 551-70- GRIJALVA PARK FUND -$ 423$ -$ 3$ -$ 426$ 553-50- CITY INFRASTRUCTURE BOND -$ -$ -$ 222$ -$ 222$ 555-50- PARKING IN LIEU -$ -$ -$ 6$ -$ 6$ 560-30- FIRE FACILITY FEE DISTRICTS ALL COM 6/07 -$ 1,128$ -$ 383$ -$ 1,511$ 570-40- POLICE FACILITY FEES -$ 282$ -$ 34$ -$ 316$ 573-70- LIBRARY FACILITY FEES -$ -$ -$ 77$ -$ 77$ 600-80- WATER -$ 13,537$ 10,425$ 27,909$ 45,040$ 96,911$ 710-50- EQUIPMENT EXPENSE -$ 846$ 1,738$ 1,968$ -$ 4,551$ 720-50- EQUIPMENT REPLACEMENT -$ 4,653$ -$ 1,949$ -$ 6,602$ 730-03- SELF INSURANCE - WORKERS COMPENSATION -$ -$ 484$ 2,807$ -$ 3,292$ 740-03- SELF INSURANCE - LIABILITY -$ 8,460$ 294$ 3,087$ -$ 11,842$ 752-14- SELF INSURANCE - DENTAL -$ -$ -$ 222$ -$ 222$ 760-00- EMPLOYEE ACCRUED LIABILITY -$ -$ -$ 2,530$ -$ 2,530$ 780-16- INFORMATION SYSTEMS FUND -$ 4,653$ 1,700$ 2,393$ 45,040$ 53,785$ 790-16- COMPUTER REPLACEMENT -$ 4,230$ -$ 1,730$ -$ 5,960$ 916-60- AFFORDABLE HOUSING - NEW CONSTRUCTION -$ -$ -$ 11$ -$ 11$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND -$ 2,115$ 146$ 110$ -$ 2,372$ 940-98- ORANGE MERGED CAPITAL PROJECTS -$ -$ -$ 37$ -$ 37$ 952-98- CITY TRF: NW & SW MERGED 2003 TXBL BONDS -$ -$ -$ 84$ -$ 84$ 954-98- CITY TRF: MERGED 2008 TAX EXEMPT BONDS -$ -$ -$ 1,654$ -$ 1,654$ -- Other 59,599$ -$ -$ -$ -$ 59,599$ Total 631,225$ 319,240$ 145,109$ 145,109$ 848,889$ 2,089,573$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 70
453

3 CITY ATTORNEY
The City Attorney is responsible for providing legal support and advice to City staff and elected and appointed oﬃcials. City Attorney costs are allocated to Receiving Departments as follows:
• Legal Support – represents the costs associated with providing legal counsel and services to City departments. These costs are allocated based on the number legal hours spent per department.
• Prosecution – represents the costs associated with prosecuting legal cases. These costs have not been allocated as this function is in service of the community.
• Litigation – represents the costs associated with managing and resolving legal disputes. These costs have not been allocated as this function is externally focused, rather that in support of speciﬁc departments.

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

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

FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 71
454

CITY ATTORNEY
Legal Support
Actual Legal Hours
Prosecution
Not Allocated
Litigation
Not Allocated
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 72
455

COSTS TO BE ALLOCATED
First Second
100-03-0301 CITY ATTORNEY Allocation Allocation Total
Departmental Expenditures 1,654,675$ 1,654,675$
Total Deductions -$ -$
Incoming Costs
100-01-0101 CITY COUNCIL 279$ 2,199$ 2,478$
100-02-0201 CITY MANAGER 43,381$ 4,892$ 48,273$
100-04-0401 CITY CLERK 16,798$ 16,798$
100-12-1201 FINANCE ADMIN 5,250$ 5,250$
100-12-1205 PURCHASING AND WAREHOUSE 1,217$ 1,217$
100-12-1221 GENERAL REVENUE 41$ 41$
100-12-1231 GENERAL ACCOUNTING 7,462$ 7,462$
100-14-1401 HUMAN RESOURCES 13,363$ 13,363$
100-50-5028 FACILITY MAINTENANCE 24,679$ 24,679$
Total Incoming Costs 43,660$ 75,901$ 119,561$
Total Cost Adjustments -$ -$
Total Costs to be Allocated 1,698,336$ 75,901$ 1,774,237$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 73
456
100-03-0301 CITY ATTORNEY
Distribution Percentage 44.63% 10.10% 45.26%
Expense Type Exense ($)
Personnel
Salary and Benefits 1,226,480$ S 547,431$ 123,921$ 555,128$ Subtotal Personnel Cost 1,226,480$ 547,431$ 123,921$ 555,128$ Operatin g Services & Su pplies
Contractual Services 277,196$ S 123,725$ 28,007$ 125,464$ Materials and Supplies 40,746$ S 18,187$ 4,117$ 18,442$ Internal Service Costs 110,253$ S 49,211$ 11,140$ 49,903$ Subtotal Operating Cost 428,195$ 191,122$ 43,264$ 193,809$ DEPARTMENTAL EXPENDITURES 1,654,675$ 738,553$ 167,185$ 748,937$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ -$ -$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ -$ FUNCTIONAL COST 1,654,675$ 738,553$ 167,185$ 748,937$ First Allocation
Incoming - All Others 43,660$ 19,487$ 4,411$ 19,761$ Reallocate Admin Costs -$ -$ -$ -$ Unallocated Costs (940,295)$ -$ (171,597)$ (768,698)$ Subtotal of First Allocation 758,041$ 758,041$ -$ -$ Second Allocation
Incoming - All Others 75,901$ 33,878$ 7,669$ 34,354$ Reallocate Admin Costs -$ -$ -$ -$ Unallocated Costs (42,023)$ -$ (7,669)$ (34,354)$ Subtotal of Second Allocation 33,878$ 33,878$ -$ -$ TOTAL ALLOCATED 791,919$ 791,919$ -$ -$

EXPENSE DETAIL
Spread
Method Legal Support Prosecution Litigation
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 74
457
100-03-0301 CITY ATTORNEY
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Legal Support .
.
100-02-0201 CITY MANAGER 200.00 8.741% 66,262$ 66,262$ 66,262$ 100-04-0401 CITY CLERK 400.00 17.483% 132,525$ 132,525$ 6,490$ 139,015$ 100-12-1201 FINANCE ADMIN 100.00 4.371% 33,131$ 33,131$ 1,623$ 34,754$ 100-14-1401 HUMAN RESOURCES 300.00 13.112% 99,393$ 99,393$ 4,868$ 104,261$ 100-50-5028 FACILITY MAINTENANCE 11.00 0.481% 3,644$ 3,644$ 178$ 3,823$ 100-20-2001 LIBRARY ADMINISTRATION 40.00 1.748% 13,252$ 13,252$ 649$ 13,901$ 100-30-3011 FIRE ADMINISTRATION 40.00 1.748% 13,252$ 13,252$ 649$ 13,901$ 100-40-4011 POLICE ADMINISTRATION 500.00 21.853% 165,656$ 165,656$ 8,113$ 173,768$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 11.00 0.481% 3,644$ 3,644$ 178$ 3,823$ 100-50-5011 ENGINEERING 18.00 0.787% 5,964$ 5,964$ 292$ 6,256$ 100-50-5012 DEVELOPMENT SERVICES 11.00 0.481% 3,644$ 3,644$ 178$ 3,823$ 100-50-5013 BUILDING & SAFETY 4.00 0.175% 1,325$ 1,325$ 65$ 1,390$ 100-50-5021 STREET MAINTENANCE SERVICES 22.00 0.962% 7,289$ 7,289$ 357$ 7,646$ 100-50-5022 REFUSE & SANITATION SERVICES 2.00 0.087% 663$ 663$ 32$ 695$ 100-50-5025 TREE MAINTENANCE 1.00 0.044% 331$ 331$ 16$ 348$ 100-50-5031 TRANSPORTATION PLANNING 7.00 0.306% 2,319$ 2,319$ 114$ 2,433$ 100-50-5032 TRAFFIC OPERATIONS 4.00 0.175% 1,325$ 1,325$ 65$ 1,390$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 254.00 11.101% 84,153$ 84,153$ 4,121$ 88,274$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 150.00 6.556% 49,697$ 49,697$ 2,434$ 52,130$ 220-50- SEWER 45.00 1.967% 14,909$ 14,909$ 730$ 15,639$ 270-50- GAS TAX MAINTENANCE 32.00 1.399% 10,602$ 10,602$ 519$ 11,121$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 1.00 0.044% 331$ 331$ 16$ 348$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS 0.50 0.022% 166$ 166$ 8$ 174$ 294-50- DEL RIO LANDSCAPE MAINTENANCE DISTRICT 0.50 0.022% 166$ 166$ 8$ 174$ 600-80- WATER 115.00 5.026% 38,101$ 38,101$ 1,866$ 39,967$ 710-50- EQUIPMENT EXPENSE 19.00 0.830% 6,295$ 6,295$ 308$ 6,603$ Total 2,288.00 100.000% 758,041$ -$ 758,041$ 33,878$ 791,919$ .

Allocation Basis: Actual Legal Hours
.

Source of Allocation: Legal Hours Log

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 75
458

ALLOCATION SUMMARY
100-03-0301 CITY ATTORNEY
100-02-0201 CITY MANAGER 66,262$ 66,262$
100-04-0401 CITY CLERK 139,015$ 139,015$
100-12-1201 FINANCE ADMIN 34,754$ 34,754$
100-14-1401 HUMAN RESOURCES 104,261$ 104,261$
100-50-5028 FACILITY MAINTENANCE 3,823$ 3,823$
100-20-2001 LIBRARY ADMINISTRATION 13,901$ 13,901$ 100-30-3011 FIRE ADMINISTRATION 13,901$ 13,901$
100-40-4011 POLICE ADMINISTRATION 173,768$ 173,768$
100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 3,823$ 3,823$ 100-50-5011 ENGINEERING 6,256$ 6,256$
100-50-5012 DEVELOPMENT SERVICES 3,823$ 3,823$
100-50-5013 BUILDING & SAFETY 1,390$ 1,390$
100-50-5021 STREET MAINTENANCE SERVICES 7,646$ 7,646$ 100-50-5022 REFUSE & SANITATION SERVICES 695$ 695$ 100-50-5025 TREE MAINTENANCE 348$ 348$
100-50-5031 TRANSPORTATION PLANNING 2,433$ 2,433$ 100-50-5032 TRAFFIC OPERATIONS 1,390$ 1,390$
100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 88,274$ 88,274$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 52,130$ 52,130$ 220-50- SEWER 15,639$ 15,639$
270-50- GAS TAX MAINTENANCE 11,121$ 11,121$
291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 348$ 348$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS 174$ 174$ 294-50- DEL RIO LANDSCAPE MAINTENANCE DISTRICT 174$ 174$ 600-80- WATER 39,967$ 39,967$
710-50- EQUIPMENT EXPENSE 6,603$ 6,603$
Total 791,919$ 791,919$
Legal
Support Total
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 76
459

4 CITY CLERK
The City Clerk’s Oﬃce is responsible for interfacing with the public on behalf of the City and maintaining all City records. The Department’s scope of activities includes assisting the Mayor and City Council, conducting research, managing records, and providing customer service to the public. Costs associated with the City Clerk are allocated to Receiving Departments as follows:
• City Council Support – represents the costs associated with supporting the operations and activities of the City Council. These costs are allocated based on the number of agenda items per department. • Boards, Committees, and Commissions – represents the costs associated with supporting the activities of boards, committees, and commissions. These costs are allocated based on the number of Boards, Committees, and Commissions per department. • Records Management – represents the costs associated with maintaining records for City departments. These costs are allocated equally to all departments.
• Public Records Requests – represents the costs associated with processing public records requests. These costs are allocated based on the number of public records requests per department.
• Campaign Disclosures / FPPC Filings – represents the costs associated with managing campaign disclosures and Fair Political Practices Commission (FPPC) ﬁlings. These costs are allocated based on the number of ﬁlings per department. • Subpoenas, Claims, and Summons – represents the costs associated with processing subpoenas, claims, and summons. These costs have been allocated directly to the Fire and Community Development divisions and funds supported. • Elections – represents the costs associated with conducting elections. These costs have not been allocated as this function is in service of the community.
• Passports – represents the costs associated with processing passport applications. These costs have not been allocated as this function is in service of the community.

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

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

FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 77
460

CITY CLERK
City Council
Support
# of Agenda
Items
Boards,
Committees, and
Commissions
# of Boards,
Committees, and
Commissions
Records
Management
Equal to All
Public Records
Requests
# of Public
Records
Requests
Campaign
Disclosures /
FPPC Filings
# of Filings
Subpoenas,
Claims, and
Summons
Direct to Fire and
Community
Development
Elections
Not Allocated
Passports
Not Allocated
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 78
461

COSTS TO BE ALLOCATED
First Second
100-04-0401 CITY CLERK Allocation Allocation Total
Departmental Expenditures 1,451,335$ 1,451,335$
Total Deductions -$ -$
Incoming Costs
100-01-0101 CITY COUNCIL 8,516$ 67,063$ 75,579$
100-02-0201 CITY MANAGER 88,986$ 9,802$ 98,787$
100-03-0301 CITY ATTORNEY 132,525$ 6,490$ 139,015$ 100-04-0401 CITY CLERK 102,131$ 102,131$
100-12-1201 FINANCE ADMIN 4,688$ 4,688$
100-12-1205 PURCHASING AND WAREHOUSE 4,412$ 4,412$
100-12-1221 GENERAL REVENUE 20,502$ 20,502$
100-12-1231 GENERAL ACCOUNTING 9,614$ 9,614$
100-14-1401 HUMAN RESOURCES 25,698$ 25,698$
100-50-5028 FACILITY MAINTENANCE 34,600$ 34,600$
Total Incoming Costs 230,026$ 285,000$ 515,026$
Total Cost Adjustments -$ -$
Total Costs to be Allocated 1,681,361$ 285,000$ 1,966,361$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 79
462
100-04-0401 CITY CLERK
Distribution Percentage 26.00% 22.67% 11.33% 10.67% 9.33% 1.33% 5.33% 5.33% 8.00% Expense Type Expense ($)
Personnel
Salary and Benefits 977,613$ S 254,179$ 221,592$ 110,796$ 104,279$ 91,244$ 13,035$ 52,139$ 52,139$ 78,209$ Subtotal Personnel Cost 977,613$ 254,179$ 221,592$ 110,796$ 104,279$ 91,244$ 13,035$ 52,139$ 52,139$ 78,209$ Operatin g Services & Su pplies
Contractual Services 141,990$ S 36,917$ 32,184$ 16,092$ 15,146$ 13,252$ 1,893$ 7,573$ 7,573$ 11,359$ Miscellaneous Expenditures 244,500$ S 63,570$ 55,420$ 27,710$ 26,080$ 22,820$ 3,260$ 13,040$ 13,040$ 19,560$ Materials and Supplies 15,034$ S 3,909$ 3,408$ 1,704$ 1,604$ 1,403$ 200$ 802$ 802$ 1,203$ Internal Service Costs 72,198$ S 18,771$ 16,365$ 8,182$ 7,701$ 6,738$ 963$ 3,851$ 3,851$ 5,776$ Subtotal Operating Cost 473,722$ 123,168$ 107,377$ 53,688$ 50,530$ 44,214$ 6,316$ 25,265$ 25,265$ 37,898$ DEPARTMENTAL EXPENDITURES 1,451,335$ 377,347$ 328,969$ 164,485$ 154,809$ 135,458$ 19,351$ 77,405$ 77,405$ 116,107$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ FUNCTIONAL COST 1,451,335$ 377,347$ 328,969$ 164,485$ 154,809$ 135,458$ 19,351$ 77,405$ 77,405$ 116,107$ First Allocation
Incoming - All Others 230,026$ 59,807$ 52,139$ 26,070$ 24,536$ 21,469$ 3,067$ 12,268$ 12,268$ 18,402$ Reallocate Admin Costs 0$ (437,154)$ 133,903$ 66,952$ 63,013$ 55,137$ 7,877$ 31,507$ 31,507$ 47,260$ Unallocated Costs (302,948)$ -$ -$ -$ -$ -$ -$ (121,179)$ (181,769)$ Subtotal of First Allocation 1,378,413$ 515,012$ 257,506$ 242,358$ 212,064$ 30,295$ 121,179$ -$ -$ Second Allocation -$ -$ -$ -$ -$ Incoming - All Others 285,000$ 74,100$ 64,600$ 32,300$ 30,400$ 26,600$ 3,800$ 15,200$ 15,200$ 22,800$ Reallocate Admin Costs 0$ (74,100)$ 22,697$ 11,349$ 10,681$ 9,346$ 1,335$ 5,341$ 5,341$ 8,011$ Unallocated Costs (51,351)$ -$ -$ -$ -$ -$ -$ (20,541)$ (30,811)$ Subtotal of Second Allocation 233,648$ 87,297$ 43,649$ 41,081$ 35,946$ 5,135$ 20,541$ -$ -$ TOTAL ALLOCATED 1,612,062$ 602,309$ 301,154$ 283,439$ 248,009$ 35,430$ 141,720$ -$ -$

EXPENSE DETAIL
Public
Records
RequestsSpread
Method
General Admin City Council
Support
Boards,
Committees,
and
Commissions
Records
Management
Campaign
Disclosures /
FPPC Filings
Subpoenas,
Claims, and
Summons
Elections Passports
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 80
463
100-04-0401 CITY CLERK
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total City Council Support .
.
100-02-0201 CITY MANAGER 12.00 3.380% 17,409$ 17,409$ 17,409$ 100-03-0301 CITY ATTORNEY 2.00 0.563% 2,901$ 2,901$ 2,901$ 100-04-0401 CITY CLERK 61.00 17.183% 88,495$ 88,495$ 88,495$ 100-12-1201 FINANCE ADMIN 24.00 6.761% 34,818$ 34,818$ 7,483$ 42,300$ 100-12-1231 GENERAL ACCOUNTING 2.00 0.563% 2,901$ 2,901$ 624$ 3,525$ 100-14-1401 HUMAN RESOURCES 12.00 3.380% 17,409$ 17,409$ 3,741$ 21,150$ 100-50-5028 FACILITY MAINTENANCE 4.50 1.268% 6,528$ 6,528$ 1,403$ 7,931$ 100-02-0218 ECONOMIC DEVELOPMENT 3.00 0.845% 4,352$ 4,352$ 935$ 5,288$ 100-20-2001 LIBRARY ADMINISTRATION 7.00 1.972% 10,155$ 10,155$ 2,182$ 12,338$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 2.00 0.563% 2,901$ 2,901$ 624$ 3,525$ 100-20-2016 ADULT & BRANCH SERVICES 1.00 0.282% 1,451$ 1,451$ 312$ 1,763$ 100-30-3001 OFFICE OF THE FIRE CHIEF 1.83 0.516% 2,660$ 2,660$ 572$ 3,231$ 100-30-3011 FIRE ADMINISTRATION 3.00 0.845% 4,352$ 4,352$ 935$ 5,288$ 100-30-3021 FIRE SUPPRESSION 2.00 0.563% 2,901$ 2,901$ 624$ 3,525$ 100-30-3023 FIRE TRAINING 1.00 0.282% 1,451$ 1,451$ 312$ 1,763$ 100-30-3024 Strike Team 2.00 0.563% 2,901$ 2,901$ 624$ 3,525$ 100-40-4001 OFFICE OF THE POLICE CHIEF 0.33 0.094% 484$ 484$ 104$ 588$ 100-40-4011 POLICE ADMINISTRATION 11.00 3.099% 15,958$ 15,958$ 3,430$ 19,388$ 100-40-4021 PATROL 1.00 0.282% 1,451$ 1,451$ 312$ 1,763$ 100-40-4031 DETECTIVES 2.00 0.563% 2,901$ 2,901$ 624$ 3,525$ 100-40-4033 NARCOTICS 2.00 0.563% 2,901$ 2,901$ 624$ 3,525$ 100-40-4034 LAB/PROPERTY 1.00 0.282% 1,451$ 1,451$ 312$ 1,763$ 100-40-4041 TRAFFIC SERVICES 2.00 0.563% 2,901$ 2,901$ 624$ 3,525$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 36.00 10.141% 52,227$ 52,227$ 11,224$ 63,450$ 100-50-5021 STREET MAINTENANCE SERVICES 1.00 0.282% 1,451$ 1,451$ 312$ 1,763$ 100-50-5025 TREE MAINTENANCE 1.50 0.423% 2,176$ 2,176$ 468$ 2,644$ 100-50-5032 TRAFFIC OPERATIONS 4.00 1.127% 5,803$ 5,803$ 1,247$ 7,050$ 100-50-5074 TRANSPORTATION SERVICES 1.00 0.282% 1,451$ 1,451$ 312$ 1,763$ 100-50-5095 Reimbursable 1.00 0.282% 1,451$ 1,451$ 312$ 1,763$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 8.75 2.465% 12,694$ 12,694$ 2,728$ 15,422$ 100-60-6021 CURRENT PLANNING 1.00 0.282% 1,451$ 1,451$ 312$ 1,763$ 100-60-6031 BUILDING INSPECTION 1.00 0.282% 1,451$ 1,451$ 312$ 1,763$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 9.00 2.535% 13,057$ 13,057$ 2,806$ 15,863$ 100-70-7011 LEISURE SERVICES 1.50 0.423% 2,176$ 2,176$ 468$ 2,644$ 100-70-7015 SPECIAL EVENTS 2.00 0.563% 2,901$ 2,901$ 624$ 3,525$ 100-70-7022 ENVIRONMENTAL SERVICES 6.00 1.690% 8,704$ 8,704$ 1,871$ 10,575$ 125-30- EMT TRANSPORT FUND 5.83 1.643% 8,463$ 8,463$ 1,819$ 10,281$

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 81
464
100-04-0401 CITY CLERK
.

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

ALLOCATION DETAIL
130-00- 1% PEG Program 1.50 0.423% 2,176$ 2,176$ 468$ 2,644$ 150-50- OC HEADSTART (OCPT) BUILDING MAINT 1.00 0.282% 1,451$ 1,451$ 312$ 1,763$ 220-50- SEWER 11.00 3.099% 15,958$ 15,958$ 3,430$ 19,388$ 263-50- TRAFFIC IMPROVEMNT -MEASURE M2 6.50 1.831% 9,430$ 9,430$ 2,027$ 11,456$ 274-50- RMRA Road Maint Rehabilitation Account 10.00 2.817% 14,507$ 14,507$ 3,118$ 17,625$ 287-50- City-Wide TSIP 1.00 0.282% 1,451$ 1,451$ 312$ 1,763$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 2.00 0.563% 2,901$ 2,901$ 624$ 3,525$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS 1.00 0.282% 1,451$ 1,451$ 312$ 1,763$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT 7.75 2.183% 11,243$ 11,243$ 2,416$ 13,659$ 312-60- SB2-BUILDING HOMES & JOBS ACT 1.00 0.282% 1,451$ 1,451$ 312$ 1,763$ 317-60- HOME 2.75 0.775% 3,990$ 3,990$ 857$ 4,847$ 353-40- FEDERAL POLICE GRANTS 1.00 0.282% 1,451$ 1,451$ 312$ 1,763$ 354-40- AB3229-COPS/STATE-(SUPPL LAW ENF SERVS 0.33 0.094% 484$ 484$ 104$ 588$ 500-50- CAPITAL PROJECTS 9.50 2.676% 13,782$ 13,782$ 2,962$ 16,744$ 510-70- PARK ACQUISITION (INFILL) 10.00 2.817% 14,507$ 14,507$ 3,118$ 17,625$ 512-70- EL MODENA PARK FACILITY - CELL TOWER FEE 1.00 0.282% 1,451$ 1,451$ 312$ 1,763$ 550-50- REIMBURSABLE CAPITAL PROJECTS 2.00 0.563% 2,901$ 2,901$ 624$ 3,525$ 551-70- GRIJALVA PARK FUND 0.50 0.141% 725$ 725$ 156$ 881$ 560-30- FIRE FACILITY FEE DISTRICTS ALL COM 6/07 1.33 0.376% 1,934$ 1,934$ 416$ 2,350$ 570-40- POLICE FACILITY FEES 0.33 0.094% 484$ 484$ 104$ 588$ 600-80- WATER 16.00 4.507% 23,212$ 23,212$ 4,988$ 28,200$ 710-50- EQUIPMENT EXPENSE 1.00 0.282% 1,451$ 1,451$ 312$ 1,763$ 720-50- EQUIPMENT REPLACEMENT 5.50 1.549% 7,979$ 7,979$ 1,715$ 9,694$ 740-03- SELF INSURANCE - LIABILITY 10.00 2.817% 14,507$ 14,507$ 3,118$ 17,625$ 780-16- INFORMATION SYSTEMS FUND 5.50 1.549% 7,979$ 7,979$ 1,715$ 9,694$ 790-16- COMPUTER REPLACEMENT 5.00 1.408% 7,254$ 7,254$ 1,559$ 8,813$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND 1.25 0.352% 1,813$ 1,813$ 390$ 2,203$ Total 355.00 100.000% 515,012$ -$ 515,012$ 87,297$ 602,309$ .

Allocation Basis: # of Council Agenda Items
.

Source of Allocation: City Council Agenda Report
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 82
465
100-04-0401 CITY CLERK
.

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

ALLOCATION DETAIL
Boards, Committees, and Commissions .
.
100-02-0201 CITY MANAGER 1.00 1.205% 3,102$ 3,102$ 3,102$ 100-12-1201 FINANCE ADMIN 3.00 3.614% 9,307$ 9,307$ 1,597$ 10,904$ 100-20-2001 LIBRARY ADMINISTRATION 15.00 18.072% 46,537$ 46,537$ 7,984$ 54,522$ 100-50-5032 TRAFFIC OPERATIONS 6.00 7.229% 18,615$ 18,615$ 3,194$ 21,809$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 48.00 57.831% 148,919$ 148,919$ 25,550$ 174,469$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 6.00 7.229% 18,615$ 18,615$ 3,194$ 21,809$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT 4.00 4.819% 12,410$ 12,410$ 2,129$ 14,539$ Total 83.00 100.000% 257,506$ -$ 257,506$ 43,649$ 301,154$ .

Allocation Basis: # of Boards, Committees, and Commissions .

Source of Allocation: BCC - Dept Support Chart
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 83
466
100-04-0401 CITY CLERK
.

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

ALLOCATION DETAIL
Records Management .
.
100-01-0101 CITY COUNCIL 1.00 4.348% 10,537$ 10,537$ 10,537$ 100-02-0201 CITY MANAGER 1.00 4.348% 10,537$ 10,537$ 10,537$ 100-03-0301 CITY ATTORNEY 1.00 4.348% 10,537$ 10,537$ 10,537$ 100-04-0401 CITY CLERK 1.00 4.348% 10,537$ 10,537$ 10,537$ 100-12-1201 FINANCE ADMIN 0.25 1.087% 2,634$ 2,634$ 541$ 3,175$ 100-12-1205 PURCHASING AND WAREHOUSE 0.25 1.087% 2,634$ 2,634$ 541$ 3,175$ 100-12-1221 GENERAL REVENUE 0.25 1.087% 2,634$ 2,634$ 541$ 3,175$ 100-12-1231 GENERAL ACCOUNTING 0.25 1.087% 2,634$ 2,634$ 541$ 3,175$ 100-14-1401 HUMAN RESOURCES 1.00 4.348% 10,537$ 10,537$ 2,162$ 12,699$ 100-50-5028 FACILITY MAINTENANCE 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 100-20-2001 LIBRARY ADMINISTRATION 0.20 0.870% 2,107$ 2,107$ 432$ 2,540$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 0.20 0.870% 2,107$ 2,107$ 432$ 2,540$ 100-20-2014 LENDING SERVICES 0.20 0.870% 2,107$ 2,107$ 432$ 2,540$ 100-20-2016 ADULT & BRANCH SERVICES 0.20 0.870% 2,107$ 2,107$ 432$ 2,540$ 100-20-2017 CHILDREN & TEEN SERVICES 0.20 0.870% 2,107$ 2,107$ 432$ 2,540$ 100-30-3001 OFFICE OF THE FIRE CHIEF 0.17 0.725% 1,756$ 1,756$ 360$ 2,117$ 100-30-3011 FIRE ADMINISTRATION 0.17 0.725% 1,756$ 1,756$ 360$ 2,117$ 100-30-3012 FIRE PREVENTION 0.17 0.725% 1,756$ 1,756$ 360$ 2,117$ 100-30-3021 FIRE SUPPRESSION 0.17 0.725% 1,756$ 1,756$ 360$ 2,117$ 100-30-3022 PARAMEDICS 0.17 0.725% 1,756$ 1,756$ 360$ 2,117$ 100-30-3023 FIRE TRAINING 0.17 0.725% 1,756$ 1,756$ 360$ 2,117$ 100-40-4001 OFFICE OF THE POLICE CHIEF 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 100-40-4011 POLICE ADMINISTRATION 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 100-40-4012 DISPATCH 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 100-40-4013 RECORDS 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 100-40-4021 PATROL 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 100-40-4031 DETECTIVES 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 100-40-4032 GANGS 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 100-40-4033 NARCOTICS 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 100-40-4034 LAB/PROPERTY 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 100-40-4041 TRAFFIC SERVICES 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 100-50-5011 ENGINEERING 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 100-50-5012 DEVELOPMENT SERVICES 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 100-50-5013 BUILDING & SAFETY 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 100-50-5021 STREET MAINTENANCE SERVICES 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 100-50-5022 REFUSE & SANITATION SERVICES 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 100-50-5025 TREE MAINTENANCE 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 84
467
100-04-0401 CITY CLERK
.

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

ALLOCATION DETAIL
100-50-5031 TRANSPORTATION PLANNING 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 100-50-5032 TRAFFIC OPERATIONS 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 0.17 0.725% 1,756$ 1,756$ 360$ 2,117$ 100-60-6011 ADVANCE PLANNING 0.17 0.725% 1,756$ 1,756$ 360$ 2,117$ 100-60-6021 CURRENT PLANNING 0.17 0.725% 1,756$ 1,756$ 360$ 2,117$ 100-60-6031 BUILDING INSPECTION 0.17 0.725% 1,756$ 1,756$ 360$ 2,117$ 100-60-6032 CODE ENFORCEMENT 0.17 0.725% 1,756$ 1,756$ 360$ 2,117$ 100-60-6034 PERMIT SERVICES 0.17 0.725% 1,756$ 1,756$ 360$ 2,117$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 0.20 0.870% 2,107$ 2,107$ 432$ 2,540$ 100-70-7011 LEISURE SERVICES 0.20 0.870% 2,107$ 2,107$ 432$ 2,540$ 100-70-7014 RECREATION - ATHLETICS 0.20 0.870% 2,107$ 2,107$ 432$ 2,540$ 100-70-7022 ENVIRONMENTAL SERVICES 0.20 0.870% 2,107$ 2,107$ 432$ 2,540$ 100-70-7041 SENIOR SERVICES 0.20 0.870% 2,107$ 2,107$ 432$ 2,540$ 100-98-9810 RDA ADMINISTRATION & OPERATIONS 1.00 4.348% 10,537$ 10,537$ 2,162$ 12,699$ 125-30- EMT TRANSPORT FUND 1.00 4.348% 10,537$ 10,537$ 2,162$ 12,699$ 220-50- SEWER 1.00 4.348% 10,537$ 10,537$ 2,162$ 12,699$ 270-50- GAS TAX MAINTENANCE 1.00 4.348% 10,537$ 10,537$ 2,162$ 12,699$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 312-60- SB2-BUILDING HOMES & JOBS ACT 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 317-60- HOME 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 350-40- TRAFFIC SAFETY 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 353-40- FEDERAL POLICE GRANTS 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 354-40- AB3229-COPS/STATE-(SUPPL LAW ENF SERVS 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 355-40- ASSET SEIZURE- FEDERAL 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 356-40- ASSET SEIZURE - STATE (85%) 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 358-40- RNSP - FEDERAL 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 360-40- ASSET SEIZURE - TREASURY 0.10 0.435% 1,054$ 1,054$ 216$ 1,270$ 500-50- CAPITAL PROJECTS 1.00 4.348% 10,537$ 10,537$ 2,162$ 12,699$ 600-80- WATER 1.00 4.348% 10,537$ 10,537$ 2,162$ 12,699$ 710-50- EQUIPMENT EXPENSE 1.00 4.348% 10,537$ 10,537$ 2,162$ 12,699$ 730-03- SELF INSURANCE - WORKERS COMPENSATION 1.00 4.348% 10,537$ 10,537$ 2,162$ 12,699$ 740-03- SELF INSURANCE - LIABILITY 1.00 4.348% 10,537$ 10,537$ 2,162$ 12,699$ 780-16- INFORMATION SYSTEMS FUND 1.00 4.348% 10,537$ 10,537$ 2,162$ 12,699$ Total 23.00 100.000% 242,358$ -$ 242,358$ 41,081$ 283,439$ .

Allocation Basis: Equal to All
.

FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 85
468
100-04-0401 CITY CLERK
.

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

ALLOCATION DETAIL
Public Records Requests .
.
100-01-0101 CITY COUNCIL 6.00 0.737% 1,563$ 1,563$ 1,563$ 100-02-0201 CITY MANAGER 8.00 0.983% 2,084$ 2,084$ 2,084$ 100-03-0301 CITY ATTORNEY 11.00 1.351% 2,866$ 2,866$ 2,866$ 100-04-0401 CITY CLERK 10.00 1.229% 2,605$ 2,605$ 2,605$ 100-12-1221 GENERAL REVENUE 22.00 2.703% 5,731$ 5,731$ 1,015$ 6,747$ 100-12-1231 GENERAL ACCOUNTING 17.00 2.088% 4,429$ 4,429$ 784$ 5,213$ 100-14-1401 HUMAN RESOURCES 4.00 0.491% 1,042$ 1,042$ 185$ 1,227$ 100-50-5028 FACILITY MAINTENANCE 11.00 1.351% 2,866$ 2,866$ 508$ 3,373$ 100-30-3001 OFFICE OF THE FIRE CHIEF 82.00 10.074% 21,363$ 21,363$ 3,784$ 25,146$ 100-40-4001 OFFICE OF THE POLICE CHIEF 53.00 6.511% 13,808$ 13,808$ 2,446$ 16,253$ 100-50-5011 ENGINEERING 4.00 0.491% 1,042$ 1,042$ 185$ 1,227$ 100-50-5012 DEVELOPMENT SERVICES 14.00 1.720% 3,647$ 3,647$ 646$ 4,293$ 100-50-5032 TRAFFIC OPERATIONS 16.00 1.966% 4,168$ 4,168$ 738$ 4,907$ 100-60-6021 CURRENT PLANNING 31.00 3.808% 8,076$ 8,076$ 1,430$ 9,507$ 100-60-6031 BUILDING INSPECTION 477.00 58.600% 124,268$ 124,268$ 22,011$ 146,279$ 100-60-6032 CODE ENFORCEMENT 42.00 5.160% 10,942$ 10,942$ 1,938$ 12,880$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 6.00 0.737% 1,563$ 1,563$ 277$ 1,840$ Total 814.00 100.000% 212,064$ -$ 212,064$ 35,946$ 248,009$ .

Allocation Basis: # of Public Records Requests
.

Source of Allocation: PRR by Department and PRR Details FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 86
469
100-04-0401 CITY CLERK
.

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

ALLOCATION DETAIL
Campaign Disclosures / FPPC Filings .
.
100-02-0201 CITY MANAGER 44.00 5.970% 1,809$ 1,809$ 1,809$ 100-03-0301 CITY ATTORNEY 12.00 1.628% 493$ 493$ 493$ 100-04-0401 CITY CLERK 12.00 1.628% 493$ 493$ 493$ 100-12-1201 FINANCE ADMIN 68.00 9.227% 2,795$ 2,795$ 522$ 3,317$ 100-12-1205 PURCHASING AND WAREHOUSE 8.00 1.085% 329$ 329$ 61$ 390$ 100-12-1221 GENERAL REVENUE 4.00 0.543% 164$ 164$ 31$ 195$ 100-12-1231 GENERAL ACCOUNTING 4.00 0.543% 164$ 164$ 31$ 195$ 100-14-1401 HUMAN RESOURCES 16.00 2.171% 658$ 658$ 123$ 781$ 100-20-2001 LIBRARY ADMINISTRATION 28.00 3.799% 1,151$ 1,151$ 215$ 1,366$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 4.00 0.543% 164$ 164$ 31$ 195$ 100-20-2014 LENDING SERVICES 4.00 0.543% 164$ 164$ 31$ 195$ 100-20-2016 ADULT & BRANCH SERVICES 4.00 0.543% 164$ 164$ 31$ 195$ 100-20-2017 CHILDREN & TEEN SERVICES 4.00 0.543% 164$ 164$ 31$ 195$ 100-30-3001 OFFICE OF THE FIRE CHIEF 4.00 0.543% 164$ 164$ 31$ 195$ 100-30-3011 FIRE ADMINISTRATION 4.00 0.543% 164$ 164$ 31$ 195$ 100-30-3012 FIRE PREVENTION 8.00 1.085% 329$ 329$ 61$ 390$ 100-30-3021 FIRE SUPPRESSION 84.00 11.398% 3,453$ 3,453$ 645$ 4,098$ 100-30-3022 PARAMEDICS 36.00 4.885% 1,480$ 1,480$ 276$ 1,756$ 100-30-3023 FIRE TRAINING 8.00 1.085% 329$ 329$ 61$ 390$ 100-40-4001 OFFICE OF THE POLICE CHIEF 4.00 0.543% 164$ 164$ 31$ 195$ 100-40-4011 POLICE ADMINISTRATION 16.00 2.171% 658$ 658$ 123$ 781$ 100-40-4021 PATROL 20.00 2.714% 822$ 822$ 154$ 976$ 100-40-4031 DETECTIVES 8.00 1.085% 329$ 329$ 61$ 390$ 100-40-4041 TRAFFIC SERVICES 4.00 0.543% 164$ 164$ 31$ 195$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 40.00 5.427% 1,644$ 1,644$ 307$ 1,951$ 100-50-5011 ENGINEERING 18.00 2.442% 740$ 740$ 138$ 878$ 100-50-5012 DEVELOPMENT SERVICES 2.00 0.271% 82$ 82$ 15$ 98$ 100-50-5031 TRANSPORTATION PLANNING 6.00 0.814% 247$ 247$ 46$ 293$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 75.00 10.176% 3,083$ 3,083$ 576$ 3,659$ 100-60-6011 ADVANCE PLANNING 16.00 2.171% 658$ 658$ 123$ 781$ 100-60-6021 CURRENT PLANNING 4.00 0.543% 164$ 164$ 31$ 195$ 100-60-6031 BUILDING INSPECTION 20.00 2.714% 822$ 822$ 154$ 976$ 100-60-6032 CODE ENFORCEMENT 36.00 4.885% 1,480$ 1,480$ 276$ 1,756$ 100-60-6034 PERMIT SERVICES 8.00 1.085% 329$ 329$ 61$ 390$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 44.00 5.970% 1,809$ 1,809$ 338$ 2,146$ 100-70-7011 LEISURE SERVICES 8.00 1.085% 329$ 329$ 61$ 390$ 100-70-7022 ENVIRONMENTAL SERVICES 4.00 0.543% 164$ 164$ 31$ 195$ 125-30- EMT TRANSPORT FUND 4.00 0.543% 164$ 164$ 31$ 195$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 87
470
100-04-0401 CITY CLERK
.

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

ALLOCATION DETAIL
220-50- SEWER 17.00 2.307% 699$ 699$ 130$ 829$ 270-50- GAS TAX MAINTENANCE 8.00 1.085% 329$ 329$ 61$ 390$ 710-50- EQUIPMENT EXPENSE 7.00 0.950% 288$ 288$ 54$ 341$ 730-03- SELF INSURANCE - WORKERS COMPENSATION 4.00 0.543% 164$ 164$ 31$ 195$ 780-16- INFORMATION SYSTEMS FUND 8.00 1.085% 329$ 329$ 61$ 390$ Total 737.00 100.000% 30,295$ -$ 30,295$ 5,135$ 35,430$ .

Allocation Basis: # of Filings
.

Source of Allocation: FPPC Filings
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 88
471
100-04-0401 CITY CLERK
.

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

ALLOCATION DETAIL
Subpoenas, Claims, and Summons .
.
100-30-3001 OFFICE OF THE FIRE CHIEF 1.00 50.000% 60,590$ 60,590$ 10,270$ 70,860$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 1.00 50.000% 60,590$ 60,590$ 10,270$ 70,860$ Total 2.00 100.000% 121,179$ -$ 121,179$ 20,541$ 141,720$ .

Allocation Basis: Direct to Fire and Community Development .

FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 89
472

ALLOCATION SUMMARY
100-04-0401 CITY CLERK
100-01-0101 CITY COUNCIL -$ -$ 10,537$ 1,563$ -$ -$ 12,100$ 100-02-0201 CITY MANAGER 17,409$ 3,102$ 10,537$ 2,084$ 1,809$ -$ 34,941$ 100-03-0301 CITY ATTORNEY 2,901$ -$ 10,537$ 2,866$ 493$ -$ 16,798$ 100-04-0401 CITY CLERK 88,495$ -$ 10,537$ 2,605$ 493$ -$ 102,131$ 100-12-1201 FINANCE ADMIN 42,300$ 10,904$ 3,175$ -$ 3,317$ -$ 59,697$ 100-12-1205 PURCHASING AND WAREHOUSE -$ -$ 3,175$ -$ 390$ -$ 3,565$ 100-12-1221 GENERAL REVENUE -$ -$ 3,175$ 6,747$ 195$ -$ 10,117$ 100-12-1231 GENERAL ACCOUNTING 3,525$ -$ 3,175$ 5,213$ 195$ -$ 12,108$ 100-14-1401 HUMAN RESOURCES 21,150$ -$ 12,699$ 1,227$ 781$ -$ 35,857$ 100-50-5028 FACILITY MAINTENANCE 7,931$ -$ 1,270$ 3,373$ -$ -$ 12,575$ 100-02-0218 ECONOMIC DEVELOPMENT 5,288$ -$ -$ -$ -$ -$ 5,288$ 100-20-2001 LIBRARY ADMINISTRATION 12,338$ 54,522$ 2,540$ -$ 1,366$ -$ 70,765$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 3,525$ -$ 2,540$ -$ 195$ -$ 6,260$ 100-20-2014 LENDING SERVICES -$ -$ 2,540$ -$ 195$ -$ 2,735$ 100-20-2016 ADULT & BRANCH SERVICES 1,763$ -$ 2,540$ -$ 195$ -$ 4,498$ 100-20-2017 CHILDREN & TEEN SERVICES -$ -$ 2,540$ -$ 195$ -$ 2,735$ 100-30-3001 OFFICE OF THE FIRE CHIEF 3,231$ -$ 2,117$ 25,146$ 195$ 70,860$ 101,549$ 100-30-3011 FIRE ADMINISTRATION 5,288$ -$ 2,117$ -$ 195$ -$ 7,599$ 100-30-3012 FIRE PREVENTION -$ -$ 2,117$ -$ 390$ -$ 2,507$ 100-30-3021 FIRE SUPPRESSION 3,525$ -$ 2,117$ -$ 4,098$ -$ 9,739$ 100-30-3022 PARAMEDICS -$ -$ 2,117$ -$ 1,756$ -$ 3,873$ 100-30-3023 FIRE TRAINING 1,763$ -$ 2,117$ -$ 390$ -$ 4,269$ 100-30-3024 Strike Team 3,525$ -$ -$ -$ -$ -$ 3,525$ 100-40-4001 OFFICE OF THE POLICE CHIEF 588$ -$ 1,270$ 16,253$ 195$ -$ 18,306$ 100-40-4011 POLICE ADMINISTRATION 19,388$ -$ 1,270$ -$ 781$ -$ 21,438$ 100-40-4012 DISPATCH -$ -$ 1,270$ -$ -$ -$ 1,270$ 100-40-4013 RECORDS -$ -$ 1,270$ -$ -$ -$ 1,270$ 100-40-4021 PATROL 1,763$ -$ 1,270$ -$ 976$ -$ 4,008$ 100-40-4031 DETECTIVES 3,525$ -$ 1,270$ -$ 390$ -$ 5,185$ 100-40-4032 GANGS -$ -$ 1,270$ -$ -$ -$ 1,270$ 100-40-4033 NARCOTICS 3,525$ -$ 1,270$ -$ -$ -$ 4,795$ 100-40-4034 LAB/PROPERTY 1,763$ -$ 1,270$ -$ -$ -$ 3,032$ 100-40-4041 TRAFFIC SERVICES 3,525$ -$ 1,270$ -$ 195$ -$ 4,990$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 63,450$ -$ 1,270$ -$ 1,951$ -$ 66,672$ 100-50-5011 ENGINEERING -$ -$ 1,270$ 1,227$ 878$ -$ 3,375$ 100-50-5012 DEVELOPMENT SERVICES -$ -$ 1,270$ 4,293$ 98$ -$ 5,661$ 100-50-5013 BUILDING & SAFETY -$ -$ 1,270$ -$ -$ -$ 1,270$ 100-50-5021 STREET MAINTENANCE SERVICES 1,763$ -$ 1,270$ -$ -$ -$ 3,032$ 100-50-5022 REFUSE & SANITATION SERVICES -$ -$ 1,270$ -$ -$ -$ 1,270$ 100-50-5025 TREE MAINTENANCE 2,644$ -$ 1,270$ -$ -$ -$ 3,914$ 100-50-5031 TRANSPORTATION PLANNING -$ -$ 1,270$ -$ 293$ -$ 1,563$ 100-50-5032 TRAFFIC OPERATIONS 7,050$ 21,809$ 1,270$ 4,907$ -$ -$ 35,035$ Subpoenas,
Claims, and
Summons
City Council
Support
Boards,
Committees, and
Commissions
Records
Management
Public
Records
Requests
Campaign
Disclosures /
FPPC Filings Total
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 90
473

ALLOCATION SUMMARY
100-04-0401 CITY CLERK
Subpoenas,
Claims, and
Summons
City Council
Support
Boards,
Committees, and
Commissions
Records
Management
Public
Records
Requests
Campaign
Disclosures /
FPPC Filings Total
100-50-5074 TRANSPORTATION SERVICES 1,763$ -$ -$ -$ -$ -$ 1,763$ 100-50-5095 Reimbursable 1,763$ -$ -$ -$ -$ -$ 1,763$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 15,422$ 174,469$ 2,117$ -$ 3,659$ 70,860$ 266,526$ 100-60-6011 ADVANCE PLANNING -$ -$ 2,117$ -$ 781$ -$ 2,897$ 100-60-6021 CURRENT PLANNING 1,763$ -$ 2,117$ 9,507$ 195$ -$ 13,581$ 100-60-6031 BUILDING INSPECTION 1,763$ -$ 2,117$ 146,279$ 976$ -$ 151,133$ 100-60-6032 CODE ENFORCEMENT -$ -$ 2,117$ 12,880$ 1,756$ -$ 16,753$ 100-60-6034 PERMIT SERVICES -$ -$ 2,117$ -$ 390$ -$ 2,507$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 15,863$ 21,809$ 2,540$ 1,840$ 2,146$ -$ 44,198$ 100-70-7011 LEISURE SERVICES 2,644$ -$ 2,540$ -$ 390$ -$ 5,574$ 100-70-7014 RECREATION - ATHLETICS -$ -$ 2,540$ -$ -$ -$ 2,540$ 100-70-7015 SPECIAL EVENTS 3,525$ -$ -$ -$ -$ -$ 3,525$ 100-70-7022 ENVIRONMENTAL SERVICES 10,575$ -$ 2,540$ -$ 195$ -$ 13,310$ 100-70-7041 SENIOR SERVICES -$ -$ 2,540$ -$ -$ -$ 2,540$ 100-98-9810 RDA ADMINISTRATION & OPERATIONS -$ -$ 12,699$ -$ -$ -$ 12,699$ 125-30- EMT TRANSPORT FUND 10,281$ -$ 12,699$ -$ 195$ -$ 23,176$ 130-00- 1% PEG Program 2,644$ -$ -$ -$ -$ -$ 2,644$ 150-50- OC HEADSTART (OCPT) BUILDING MAINT 1,763$ -$ -$ -$ -$ -$ 1,763$ 220-50- SEWER 19,388$ -$ 12,699$ -$ 829$ -$ 32,916$ 263-50- TRAFFIC IMPROVEMNT -MEASURE M2 11,456$ -$ -$ -$ -$ -$ 11,456$ 270-50- GAS TAX MAINTENANCE -$ -$ 12,699$ -$ 390$ -$ 13,090$ 274-50- RMRA Road Maint Rehabilitation Account 17,625$ -$ -$ -$ -$ -$ 17,625$ 287-50- City-Wide TSIP 1,763$ -$ -$ -$ -$ -$ 1,763$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 3,525$ -$ -$ -$ -$ -$ 3,525$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS 1,763$ -$ -$ -$ -$ -$ 1,763$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT 13,659$ 14,539$ 1,270$ -$ -$ -$ 29,469$ 312-60- SB2-BUILDING HOMES & JOBS ACT 1,763$ -$ 1,270$ -$ -$ -$ 3,032$ 317-60- HOME 4,847$ -$ 1,270$ -$ -$ -$ 6,117$ 350-40- TRAFFIC SAFETY -$ -$ 1,270$ -$ -$ -$ 1,270$ 353-40- FEDERAL POLICE GRANTS 1,763$ -$ 1,270$ -$ -$ -$ 3,032$ 354-40- AB3229-COPS/STATE-(SUPPL LAW ENF SERVS 588$ -$ 1,270$ -$ -$ -$ 1,857$ 355-40- ASSET SEIZURE- FEDERAL -$ -$ 1,270$ -$ -$ -$ 1,270$ 356-40- ASSET SEIZURE - STATE (85%) -$ -$ 1,270$ -$ -$ -$ 1,270$ 358-40- RNSP - FEDERAL -$ -$ 1,270$ -$ -$ -$ 1,270$ 360-40- ASSET SEIZURE - TREASURY -$ -$ 1,270$ -$ -$ -$ 1,270$ 500-50- CAPITAL PROJECTS 16,744$ -$ 12,699$ -$ -$ -$ 29,443$ 510-70- PARK ACQUISITION (INFILL) 17,625$ -$ -$ -$ -$ -$ 17,625$ 512-70- EL MODENA PARK FACILITY - CELL TOWER FEE 1,763$ -$ -$ -$ -$ -$ 1,763$ 550-50- REIMBURSABLE CAPITAL PROJECTS 3,525$ -$ -$ -$ -$ -$ 3,525$ 551-70- GRIJALVA PARK FUND 881$ -$ -$ -$ -$ -$ 881$ 560-30- FIRE FACILITY FEE DISTRICTS ALL COM 6/07 2,350$ -$ -$ -$ -$ -$ 2,350$ 570-40- POLICE FACILITY FEES 588$ -$ -$ -$ -$ -$ 588$ 600-80- WATER 28,200$ -$ 12,699$ -$ -$ -$ 40,900$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 91
474

5 FINANCE ADMINISTRATION
The Finance Administration Division is responsible for the oversight of the Finance department and associated divisions. This division also assists with revenue collection. Finance Admin’s costs are allocated to Receiving Departments as follows:
• Department Administration – represents the costs associated with managing departmental operations. These costs are allocated based on the number of full-time equivalents (FTE) per ﬁnance division. • Investment Management – represents the costs associated with managing the City’s investment portfolios. These costs are allocated based on the value of investments per department.
• Budget Development / Management – represents the costs associated with developing and managing the budget. These costs are allocated based on the budgeted expenditures per department.2 The chart on the following page illustrates the functions and measures used to allocate Finance Administration costs. The top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

2 To better reﬂect the level of assistance provided to various departments, the budgeted expenditures for the following funds, departments, and divisions were weighted: Library Services (2), Oﬃce of the Fire Chief (0.25), Fire Training (0.25), Police (0.50), Community Development (1.50; except Permit Services), Communit y Services Administration (1.25), Leisure Services (1.25), Recreation – Athletics (2.5), Special Events (1.5), Senior Services (2.5), EMT Transport Fund (0.25), Opioid Settlement Fund (0.25) , AB2766 Air Pollution Reduction Fund (2.5), Park Acquisition Fund (2.5), El Modena Park Facility Fund (2.5), Fire Facility Fee Fund (0.25), Library Facility Fees Fund (2.5), IT (2).

FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 93
476

FINANCE ADMIN
Department
Administration
# of FTE per Finance
Divisions
Investment
Management
Value of investments
Budget Development
/ Management
Budgeted
Expenditures
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 94
477

COSTS TO BE ALLOCATED
First Second
100-12-1201 FINANCE ADMIN Allocation Allocation Total
Departmental Expenditures 1,681,264$ 1,681,264$
Total Deductions -$ -$
Incoming Costs
100-01-0101 CITY COUNCIL 3,351$ 26,385$ 29,736$
100-02-0201 CITY MANAGER 29,689$ 3,250$ 32,940$
100-03-0301 CITY ATTORNEY 33,131$ 1,623$ 34,754$ 100-04-0401 CITY CLERK 49,555$ 10,142$ 59,697$
100-12-1201 FINANCE ADMIN 4,309$ 4,309$
100-12-1205 PURCHASING AND WAREHOUSE 9,873$ 9,873$
100-12-1221 GENERAL REVENUE 439$ 439$
100-12-1231 GENERAL ACCOUNTING 6,613$ 6,613$
100-14-1401 HUMAN RESOURCES 12,952$ 12,952$
100-50-5028 FACILITY MAINTENANCE 59,985$ 59,985$
Total Incoming Costs 115,726$ 135,571$ 251,296$
Total Cost Adjustments -$ -$
Total Costs to be Allocated 1,796,990$ 135,571$ 1,932,560$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 95
478
100-12-1201 FINANCE ADMIN
Distribution Percentage 47.10% 3.02% 49.88%
Expense Type Expense ($)
Personnel
Salary and Benefits 1,063,655$ S 500,964$ 32,139$ 530,552$ Subtotal Personnel Cost 1,063,655$ 500,964$ 32,139$ 530,552$ Operatin g Services & Su pplies
Contractual Services 178,960$ S 84,287$ 5,407$ 89,265$ Materials and Supplies 23,000$ S 10,833$ 695$ 11,472$ Capital Outlay 2,000$ S 942$ 60$ 998$ Internal Service Costs 413,649$ S 194,822$ 12,499$ 206,329$ Subtotal Operating Cost 617,609$ 290,883$ 18,662$ 308,064$ DEPARTMENTAL EXPENDITURES 1,681,264$ 791,847$ 50,801$ 838,616$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ -$ -$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ -$ FUNCTIONAL COST 1,681,264$ 791,847$ 50,801$ 838,616$ First Allocation
Incoming - All Others 115,726$ 54,505$ 3,497$ 57,724$ Reallocate Admin Costs -$ -$ -$ -$ Unallocated Costs -$ -$ -$ -$
Subtotal of First Allocation 1,796,990$ 846,352$ 54,298$ 896,340$ Second Allocation
Incoming - All Others 135,571$ 63,851$ 4,096$ 67,623$ Reallocate Admin Costs -$ -$ -$ -$ Unallocated Costs -$ -$ -$ -$
Subtotal of Second Allocation 135,571$ 63,851$ 4,096$ 67,623$ TOTAL ALLOCATED 1,932,560$ 910,203$ 58,394$ 963,963$

EXPENSE DETAIL
Spread
Method
Department
Administration
Investment
Management
Budget
Development /
Management
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 96
479
100-12-1201 FINANCE ADMIN
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Department Administration .
.
100-12-1205 PURCHASING AND WAREHOUSE 6.90 36.977% 312,960$ 312,960$ 23,611$ 336,570$ 100-12-1221 GENERAL REVENUE 4.72 25.295% 214,083$ 214,083$ 16,151$ 230,234$ 100-12-1231 GENERAL ACCOUNTING 7.04 37.728% 319,310$ 319,310$ 24,090$ 343,399$ Total 18.66 100.000% 846,352$ -$ 846,352$ 63,851$ 910,203$ .

Allocation Basis: # of FTE per Finance Divisions
.

Source of Allocation: Personnel Log

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 97
480
100-12-1201 FINANCE ADMIN
.

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

ALLOCATION DETAIL
Investment Management .
.
100-01-0101 CITY COUNCIL 16,883.64 0.009% 5$ 5$ 5$ 100-02-0201 CITY MANAGER 440,015.34 0.238% 129$ 129$ 129$ 100-03-0301 CITY ATTORNEY 315,679.94 0.171% 93$ 93$ 93$ 100-04-0401 CITY CLERK 281,895.59 0.153% 83$ 83$ 83$ 100-12-1201 FINANCE ADMIN 259,100.50 0.140% 76$ 76$ 76$ 100-12-1205 PURCHASING AND WAREHOUSE 155,787.95 0.084% 46$ 46$ 3$ 49$ 100-12-1221 GENERAL REVENUE 130,718.50 0.071% 38$ 38$ 3$ 41$ 100-12-1231 GENERAL ACCOUNTING 256,693.28 0.139% 75$ 75$ 6$ 81$ 100-14-1401 HUMAN RESOURCES 450,658.24 0.244% 132$ 132$ 10$ 143$ 100-50-5028 FACILITY MAINTENANCE 350,145.77 0.190% 103$ 103$ 8$ 111$ 100-02-0218 ECONOMIC DEVELOPMENT 7,665.00 0.004% 2$ 2$ 0$ 2$ 100-05-0501 CITY TREASURER 895.27 0.000% 0$ 0$ 0$ 0$ 100-20-2001 LIBRARY ADMINISTRATION 640,944.64 0.347% 188$ 188$ 14$ 203$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 184,801.29 0.100% 54$ 54$ 4$ 58$ 100-20-2014 LENDING SERVICES 220,349.32 0.119% 65$ 65$ 5$ 70$ 100-20-2016 ADULT & BRANCH SERVICES 214,915.96 0.116% 63$ 63$ 5$ 68$ 100-20-2017 CHILDREN & TEEN SERVICES 140,968.13 0.076% 41$ 41$ 3$ 45$ 100-30-3001 OFFICE OF THE FIRE CHIEF 318,503.83 0.172% 94$ 94$ 7$ 101$ 100-30-3011 FIRE ADMINISTRATION 414,968.37 0.225% 122$ 122$ 9$ 131$ 100-30-3012 FIRE PREVENTION 542,850.40 0.294% 160$ 160$ 12$ 172$ 100-30-3021 FIRE SUPPRESSION 2,922,786.62 1.582% 859$ 859$ 65$ 924$ 100-30-3022 PARAMEDICS 2,206,259.38 1.194% 648$ 648$ 49$ 698$ 100-30-3023 FIRE TRAINING 126,203.10 0.068% 37$ 37$ 3$ 40$ 100-40-4001 OFFICE OF THE POLICE CHIEF 1,063,453.10 0.576% 313$ 313$ 24$ 336$ 100-40-4011 POLICE ADMINISTRATION 1,685,148.11 0.912% 495$ 495$ 38$ 533$ 100-40-4012 DISPATCH 587,571.49 0.318% 173$ 173$ 13$ 186$ 100-40-4013 RECORDS 370,329.45 0.200% 109$ 109$ 8$ 117$ 100-40-4021 PATROL 4,751,735.26 2.572% 1,397$ 1,397$ 106$ 1,503$ 100-40-4031 DETECTIVES 1,099,661.33 0.595% 323$ 323$ 25$ 348$ 100-40-4032 GANGS 426,065.45 0.231% 125$ 125$ 10$ 135$ 100-40-4033 NARCOTICS 525,946.73 0.285% 155$ 155$ 12$ 166$ 100-40-4034 LAB/PROPERTY 154,825.23 0.084% 46$ 46$ 3$ 49$ 100-40-4041 TRAFFIC SERVICES 1,142,480.67 0.618% 336$ 336$ 26$ 361$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 506,512.31 0.274% 149$ 149$ 11$ 160$ 100-50-5011 ENGINEERING 219,084.91 0.119% 64$ 64$ 5$ 69$ 100-50-5012 DEVELOPMENT SERVICES 152,272.27 0.082% 45$ 45$ 3$ 48$ 100-50-5021 STREET MAINTENANCE SERVICES 260,685.21 0.141% 77$ 77$ 6$ 82$ 100-50-5022 REFUSE & SANITATION SERVICES 23,704.27 0.013% 7$ 7$ 1$ 7$ 100-50-5025 TREE MAINTENANCE 148,890.88 0.081% 44$ 44$ 3$ 47$ 100-50-5031 TRANSPORTATION PLANNING 168,431.01 0.091% 50$ 50$ 4$ 53$ 100-50-5032 TRAFFIC OPERATIONS 50,963.87 0.028% 15$ 15$ 1$ 16$ 100-50-5073 ROADWAY MAINTENANCE 34,748.00 0.019% 10$ 10$ 1$ 11$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 98
481
100-12-1201 FINANCE ADMIN
.

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

ALLOCATION DETAIL
100-50-5074 TRANSPORTATION SERVICES 57,709.23 0.031% 17$ 17$ 1$ 18$ 100-50-5095 Reimbursable 4,355.56 0.002% 1$ 1$ 0$ 1$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 381,786.58 0.207% 112$ 112$ 9$ 121$ 100-60-6011 ADVANCE PLANNING 112,708.00 0.061% 33$ 33$ 3$ 36$ 100-60-6021 CURRENT PLANNING 151,968.29 0.082% 45$ 45$ 3$ 48$ 100-60-6031 BUILDING INSPECTION 129,864.26 0.070% 38$ 38$ 3$ 41$ 100-60-6032 CODE ENFORCEMENT 231,172.30 0.125% 68$ 68$ 5$ 73$ 100-60-6034 PERMIT SERVICES 223,328.66 0.121% 66$ 66$ 5$ 71$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 545,869.80 0.295% 160$ 160$ 12$ 173$ 100-70-7011 LEISURE SERVICES 575,208.97 0.311% 169$ 169$ 13$ 182$ 100-70-7014 RECREATION - ATHLETICS 209,375.70 0.113% 62$ 62$ 5$ 66$ 100-70-7015 SPECIAL EVENTS 55,673.24 0.030% 16$ 16$ 1$ 18$ 100-70-7022 ENVIRONMENTAL SERVICES 1,047,318.45 0.567% 308$ 308$ 23$ 331$ 100-70-7041 SENIOR SERVICES 79,574.14 0.043% 23$ 23$ 2$ 25$ 100-80-8041 WATER DISTRIBUTION 5,759.99 0.003% 2$ 2$ 0$ 2$ 100-98-9810 RDA ADMINISTRATION & OPERATIONS 534.10 0.000% 0$ 0$ 0$ 0$ 110-60- BUILDING RECORDS MGMT FEE 1,592,759.64 0.862% 468$ 468$ 36$ 504$ 120-40- PROP 172 772,643.62 0.418% 227$ 227$ 17$ 244$ 125-30- EMT TRANSPORT FUND 2,515,021.65 1.361% 739$ 739$ 56$ 795$ 126-30- OPIOID SETTLEMENT 473,545.04 0.256% 139$ 139$ 11$ 150$ 130-00- 1% PEG Program 416,275.40 0.225% 122$ 122$ 9$ 132$ 140-60- CASp Certification & Training Fund 380,352.25 0.206% 112$ 112$ 8$ 120$ 150-50- OC HEADSTART (OCPT) BUILDING MAINT 202,497.43 0.110% 60$ 60$ 5$ 64$ 220-50- SEWER 7,111,242.88 3.849% 2,090$ 2,090$ 159$ 2,249$ 245-70- AB 2766 AIR POLLUTION REDUCTION 289,122.69 0.156% 85$ 85$ 6$ 91$ 263-50- TRAFFIC IMPROVEMNT -MEASURE M2 6,442,532.50 3.487% 1,893$ 1,893$ 144$ 2,037$ 270-50- GAS TAX MAINTENANCE 236,439.39 0.128% 69$ 69$ 5$ 75$ 274-50- RMRA Road Maint Rehabilitation Account 2,926,125.50 1.584% 860$ 860$ 65$ 925$ 287-50- City-Wide TSIP 4,430,645.64 2.398% 1,302$ 1,302$ 99$ 1,401$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 1,800,799.36 0.975% 529$ 529$ 40$ 569$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS 139,430.65 0.075% 41$ 41$ 3$ 44$ 294-50- DEL RIO LANDSCAPE MAINTENANCE DISTRICT 360,226.54 0.195% 106$ 106$ 8$ 114$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT 217,721.63 0.118% 64$ 64$ 5$ 69$ 312-60- SB2-BUILDING HOMES & JOBS ACT 2,347,175.13 1.270% 690$ 690$ 52$ 742$ 315-60- CDBG - HOUSING REHAB/LOANS 502,756.35 0.272% 148$ 148$ 11$ 159$ 316-60- FEDERAL RENTAL REHABILITATION 161,634.60 0.087% 48$ 48$ 4$ 51$ 317-60- HOME 1,037,923.04 0.562% 305$ 305$ 23$ 328$ 320-70- CALIFORNIA PARKLANDS 136,987.54 0.074% 40$ 40$ 3$ 43$ 350-40- TRAFFIC SAFETY 888,839.78 0.481% 261$ 261$ 20$ 281$ 353-40- FEDERAL POLICE GRANTS 4,030.65 0.002% 1$ 1$ 0$ 1$ 354-40- AB3229-COPS/STATE-(SUPPL LAW ENF SERVS 951,989.70 0.515% 280$ 280$ 21$ 301$ 355-40- ASSET SEIZURE- FEDERAL 2,322,945.07 1.257% 683$ 683$ 52$ 735$ 356-40- ASSET SEIZURE - STATE (85%) 102,458.94 0.055% 30$ 30$ 2$ 32$ 357-40- ASSET SEIZURE - STATE (15%) 233,217.72 0.126% 69$ 69$ 5$ 74$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 99
482
100-12-1201 FINANCE ADMIN
.

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

ALLOCATION DETAIL
358-40- RNSP - FEDERAL 351,006.61 0.190% 103$ 103$ 8$ 111$ 359-40- RNSP - TREASURY 5,857.57 0.003% 2$ 2$ 0$ 2$ 360-40- ASSET SEIZURE - TREASURY 1,150,795.09 0.623% 338$ 338$ 26$ 364$ 400-00- CITY DEBT SERVICE 0.50 0.000% 0$ 0$ 0$ 0$ 500-50- CAPITAL PROJECTS 14,520,643.83 7.860% 4,268$ 4,268$ 324$ 4,592$ 510-70- PARK ACQUISITION (INFILL) 9,332,714.59 5.052% 2,743$ 2,743$ 208$ 2,951$ 511-70- PARK ACQUISITION & DEVELOPMENT (QUIMBY) 15,353.22 0.008% 5$ 5$ 0$ 5$ 512-70- EL MODENA PARK FACILITY - CELL TOWER FEE 726,479.53 0.393% 214$ 214$ 16$ 230$ 520-50- SEWER CONSTRUCTION 5,300,401.07 2.869% 1,558$ 1,558$ 118$ 1,676$ 530-50- DRAINAGE DISTRICTS 4,392.32 0.002% 1$ 1$ 0$ 1$ 540-50- OLD TOWNE PARKING FACILITY 37,288.60 0.020% 11$ 11$ 1$ 12$ 550-50- REIMBURSABLE CAPITAL PROJECTS 2,422,410.59 1.311% 712$ 712$ 54$ 766$ 551-70- GRIJALVA PARK FUND 7,472.36 0.004% 2$ 2$ 0$ 2$ 553-50- CITY INFRASTRUCTURE BOND 1,062,831.87 0.575% 312$ 312$ 24$ 336$ 555-50- PARKING IN LIEU 89,073.51 0.048% 26$ 26$ 2$ 28$ 560-30- FIRE FACILITY FEE DISTRICTS ALL COM 6/07 974,931.15 0.528% 287$ 287$ 22$ 308$ 570-40- POLICE FACILITY FEES 897,676.00 0.486% 264$ 264$ 20$ 284$ 573-70- LIBRARY FACILITY FEES 778,272.49 0.421% 229$ 229$ 17$ 246$ 600-80- WATER 29,642,840.56 16.045% 8,712$ 8,712$ 662$ 9,374$ 720-50- EQUIPMENT REPLACEMENT 5,160,155.97 2.793% 1,517$ 1,517$ 115$ 1,632$ 725-50- MAJOR BUILDING IMPROVEMENTS 199,709.91 0.108% 59$ 59$ 4$ 63$ 730-03- SELF INSURANCE - WORKERS COMPENSATION 4,643,619.78 2.513% 1,365$ 1,365$ 104$ 1,468$ 740-03- SELF INSURANCE - LIABILITY 1,425,374.18 0.772% 419$ 419$ 32$ 451$ 752-14- SELF INSURANCE - DENTAL 596,770.70 0.323% 175$ 175$ 13$ 189$ 760-00- EMPLOYEE ACCRUED LIABILITY 7,652,915.81 4.142% 2,249$ 2,249$ 171$ 2,420$ 780-16- INFORMATION SYSTEMS FUND 1,385,458.19 0.750% 407$ 407$ 31$ 438$ 790-16- COMPUTER REPLACEMENT 8,992,694.68 4.868% 2,643$ 2,643$ 201$ 2,844$ 810-00- CASH BOND DEPOSIT 26,375.79 0.014% 8$ 8$ 1$ 8$ 811-00- DPW Advance Payment 1,198,501.55 0.649% 352$ 352$ 27$ 379$ 812-00- Building Department/Cash Bond Deposit 984.42 0.001% 0$ 0$ 0$ 0$ 830-50- County Sanitation District 15 77,183.10 0.042% 23$ 23$ 2$ 24$ 840-50- Eastern Foothill Transportation Corridor 55,016.62 0.030% 16$ 16$ 1$ 17$ 877-12- COMMUNITY FACILITIES DISTRICT 91-2 2,117,072.72 1.146% 622$ 622$ 47$ 669$ 878-12- COMM FACILITIES DISTRICT 06-1 DEL RIO 1,642,051.57 0.889% 483$ 483$ 37$ 519$ 916-60- AFFORDABLE HOUSING - NEW CONSTRUCTION 317,932.85 0.172% 93$ 93$ 7$ 101$ 920-98- REDEVELOPMENT OBLIGATION RETIREMENT FUND 1,852,904.51 1.003% 545$ 545$ 41$ 586$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND 981,131.72 0.531% 288$ 288$ 22$ 310$ 940-98- ORANGE MERGED CAPITAL PROJECTS 4,217,250.67 2.283% 1,239$ 1,239$ 94$ 1,334$ 951-98- City Trf: Tustin Project-Taxable Bonds 1,321,664.66 0.715% 388$ 388$ 30$ 418$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 100
483
100-12-1201 FINANCE ADMIN
.

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

ALLOCATION DETAIL
952-98- CITY TRF: NW & SW MERGED 2003 TXBL BONDS 1,577,894.73 0.854% 464$ 464$ 35$ 499$ 953-98- CITY TRF: NW & SW MERGED 2003 TAX EXEMPT 759,031.03 0.411% 223$ 223$ 17$ 240$ 954-98- CITY TRF: MERGED 2008 TAX EXEMPT BONDS 3,120,685.48 1.689% 917$ 917$ 70$ 987$ 987-98- ORANGE MERGED DEBT SERVICE 1,324,355.55 0.717% 389$ 389$ 30$ 419$ Total 184,748,924.81 100.000% 54,298$ -$ 54,298$ 4,096$ 58,394$ .

Allocation Basis: Value of investments
.

Source of Allocation: Investment Report
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 101
484
100-12-1201 FINANCE ADMIN
.

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

ALLOCATION DETAIL
Budget Development / Management .
.
100-01-0101 CITY COUNCIL 82,601.00 0.031% 276$ 276$ 276$ 100-02-0201 CITY MANAGER 2,152,717.00 0.802% 7,188$ 7,188$ 7,188$ 100-03-0301 CITY ATTORNEY 1,544,422.45 0.575% 5,157$ 5,157$ 5,157$ 100-04-0401 CITY CLERK 1,379,137.00 0.514% 4,605$ 4,605$ 4,605$ 100-12-1201 FINANCE ADMIN 1,267,615.00 0.472% 4,233$ 4,233$ 4,233$ 100-12-1205 PURCHASING AND WAREHOUSE 762,172.00 0.284% 2,545$ 2,545$ 197$ 2,742$ 100-12-1221 GENERAL REVENUE 639,523.00 0.238% 2,135$ 2,135$ 165$ 2,301$ 100-12-1231 GENERAL ACCOUNTING 1,255,838.00 0.468% 4,193$ 4,193$ 324$ 4,518$ 100-14-1401 HUMAN RESOURCES 2,204,786.00 0.821% 7,362$ 7,362$ 569$ 7,931$ 100-50-5028 FACILITY MAINTENANCE 1,713,042.00 0.638% 5,720$ 5,720$ 442$ 6,162$ 100-02-0218 ECONOMIC DEVELOPMENT 37,500.00 0.014% 125$ 125$ 10$ 135$ 100-05-0501 CITY TREASURER 4,380.00 0.002% 15$ 15$ 1$ 16$ 100-20-2001 LIBRARY ADMINISTRATION 6,271,474.24 2.336% 20,941$ 20,941$ 1,619$ 22,560$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 1,808,231.88 0.674% 6,038$ 6,038$ 467$ 6,505$ 100-20-2014 LENDING SERVICES 2,156,060.00 0.803% 7,199$ 7,199$ 556$ 7,756$ 100-20-2016 ADULT & BRANCH SERVICES 2,102,896.00 0.783% 7,022$ 7,022$ 543$ 7,565$ 100-20-2017 CHILDREN & TEEN SERVICES 1,379,336.00 0.514% 4,606$ 4,606$ 356$ 4,962$ 100-30-3001 OFFICE OF THE FIRE CHIEF 389,559.50 0.145% 1,301$ 1,301$ 101$ 1,401$ 100-30-3011 FIRE ADMINISTRATION 2,030,178.00 0.756% 6,779$ 6,779$ 524$ 7,303$ 100-30-3012 FIRE PREVENTION 2,655,824.00 0.989% 8,868$ 8,868$ 685$ 9,554$ 100-30-3021 FIRE SUPPRESSION 14,299,348.00 5.327% 47,748$ 47,748$ 3,691$ 51,438$ 100-30-3022 PARAMEDICS 10,793,833.00 4.021% 36,042$ 36,042$ 2,786$ 38,828$ 100-30-3023 FIRE TRAINING 154,358.00 0.058% 515$ 515$ 40$ 555$ 100-40-4001 OFFICE OF THE POLICE CHIEF 2,601,402.00 0.969% 8,686$ 8,686$ 671$ 9,358$ 100-40-4011 POLICE ADMINISTRATION 4,122,182.42 1.536% 13,765$ 13,765$ 1,064$ 14,829$ 100-40-4012 DISPATCH 1,437,308.00 0.535% 4,799$ 4,799$ 371$ 5,170$ 100-40-4013 RECORDS 905,894.00 0.337% 3,025$ 3,025$ 234$ 3,259$ 100-40-4021 PATROL 11,623,619.00 4.330% 38,813$ 38,813$ 3,000$ 41,813$ 100-40-4031 DETECTIVES 2,689,974.00 1.002% 8,982$ 8,982$ 694$ 9,677$ 100-40-4032 GANGS 1,042,234.50 0.388% 3,480$ 3,480$ 269$ 3,749$ 100-40-4033 NARCOTICS 1,286,562.50 0.479% 4,296$ 4,296$ 332$ 4,628$ 100-40-4034 LAB/PROPERTY 378,731.00 0.141% 1,265$ 1,265$ 98$ 1,362$ 100-40-4041 TRAFFIC SERVICES 2,794,717.98 1.041% 9,332$ 9,332$ 721$ 10,053$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 2,478,044.67 0.923% 8,275$ 8,275$ 640$ 8,914$ 100-50-5011 ENGINEERING 1,071,844.00 0.399% 3,579$ 3,579$ 277$ 3,856$ 100-50-5012 DEVELOPMENT SERVICES 744,972.00 0.278% 2,488$ 2,488$ 192$ 2,680$ 100-50-5021 STREET MAINTENANCE SERVICES 1,275,368.00 0.475% 4,259$ 4,259$ 329$ 4,588$ 100-50-5022 REFUSE & SANITATION SERVICES 115,970.00 0.043% 387$ 387$ 30$ 417$ 100-50-5025 TREE MAINTENANCE 728,429.00 0.271% 2,432$ 2,432$ 188$ 2,620$ 100-50-5031 TRANSPORTATION PLANNING 824,026.52 0.307% 2,752$ 2,752$ 213$ 2,964$ 100-50-5032 TRAFFIC OPERATIONS 249,334.00 0.093% 833$ 833$ 64$ 897$ 100-50-5073 ROADWAY MAINTENANCE 170,000.00 0.063% 568$ 568$ 44$ 612$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 102
485
100-12-1201 FINANCE ADMIN
.

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

ALLOCATION DETAIL
100-50-5074 TRANSPORTATION SERVICES 282,334.79 0.105% 943$ 943$ 73$ 1,016$ 100-50-5095 Reimbursable 21,309.01 0.008% 71$ 71$ 5$ 77$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 2,801,760.74 1.044% 9,356$ 9,356$ 723$ 10,079$ 100-60-6011 ADVANCE PLANNING 827,113.50 0.308% 2,762$ 2,762$ 213$ 2,975$ 100-60-6021 CURRENT PLANNING 1,115,227.22 0.415% 3,724$ 3,724$ 288$ 4,012$ 100-60-6031 BUILDING INSPECTION 953,015.61 0.355% 3,182$ 3,182$ 246$ 3,428$ 100-60-6032 CODE ENFORCEMENT 1,696,470.00 0.632% 5,665$ 5,665$ 438$ 6,103$ 100-60-6034 PERMIT SERVICES 1,092,606.00 0.407% 3,648$ 3,648$ 282$ 3,930$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 3,338,245.00 1.244% 11,147$ 11,147$ 862$ 12,009$ 100-70-7011 LEISURE SERVICES 3,517,667.50 1.310% 11,746$ 11,746$ 908$ 12,654$ 100-70-7014 RECREATION - ATHLETICS 2,560,857.50 0.954% 8,551$ 8,551$ 661$ 9,212$ 100-70-7015 SPECIAL EVENTS 408,561.00 0.152% 1,364$ 1,364$ 105$ 1,470$ 100-70-7022 ENVIRONMENTAL SERVICES 5,123,867.38 1.909% 17,109$ 17,109$ 1,322$ 18,432$ 100-70-7041 SENIOR SERVICES 973,265.00 0.363% 3,250$ 3,250$ 251$ 3,501$ 100-80-8041 WATER DISTRIBUTION 28,180.00 0.010% 94$ 94$ 7$ 101$ 100-98-9810 RDA ADMINISTRATION & OPERATIONS 2,613.00 0.001% 9$ 9$ 1$ 9$ 105-00- NON-DEPARTMENTAL 35,000.00 0.013% 117$ 117$ 9$ 126$ 110-60- BUILDING RECORDS MGMT FEE 1,307,313.57 0.487% 4,365$ 4,365$ 337$ 4,703$ 120-40- PROP 172 747,624.00 0.279% 2,496$ 2,496$ 193$ 2,689$ 125-30- EMT TRANSPORT FUND 858,023.50 0.320% 2,865$ 2,865$ 221$ 3,087$ 126-30- OPIOID SETTLEMENT 23,650.00 0.009% 79$ 79$ 6$ 85$ 130-00- 1% PEG Program 322,209.00 0.120% 1,076$ 1,076$ 83$ 1,159$ 140-60- CASp Certification & Training Fund 192,285.00 0.072% 642$ 642$ 50$ 692$ 150-50- OC HEADSTART (OCPT) BUILDING MAINT 12,299.00 0.005% 41$ 41$ 3$ 44$ 220-50- SEWER 9,728,574.86 3.624% 32,485$ 32,485$ 2,511$ 34,996$ 245-70- AB 2766 AIR POLLUTION REDUCTION 219,445.00 0.082% 733$ 733$ 57$ 789$ 263-50- TRAFFIC IMPROVEMNT -MEASURE M2 6,617,628.49 2.465% 22,097$ 22,097$ 1,708$ 23,805$ 270-50- GAS TAX MAINTENANCE 4,198,465.13 1.564% 14,019$ 14,019$ 1,084$ 15,103$ 274-50- RMRA Road Maint Rehabilitation Account 5,047,853.22 1.880% 16,856$ 16,856$ 1,303$ 18,158$ 287-50- City-Wide TSIP 1,597,929.81 0.595% 5,336$ 5,336$ 412$ 5,748$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 978,745.00 0.365% 3,268$ 3,268$ 253$ 3,521$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS 50,103.00 0.019% 167$ 167$ 13$ 180$ 294-50- DEL RIO LANDSCAPE MAINTENANCE DISTRICT 115,287.00 0.043% 385$ 385$ 30$ 415$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT 1,014,562.13 0.378% 3,388$ 3,388$ 262$ 3,650$ 312-60- SB2-BUILDING HOMES & JOBS ACT 2,908,830.47 1.084% 9,713$ 9,713$ 751$ 10,464$ 317-60- HOME 541,290.75 0.202% 1,807$ 1,807$ 140$ 1,947$ 350-40- TRAFFIC SAFETY 41,200.00 0.015% 138$ 138$ 11$ 148$ 353-40- FEDERAL POLICE GRANTS 12,884.00 0.005% 43$ 43$ 3$ 46$ 354-40- AB3229-COPS/STATE-(SUPPL LAW ENF SERVS 403,963.50 0.150% 1,349$ 1,349$ 104$ 1,453$ 355-40- ASSET SEIZURE- FEDERAL 189,535.62 0.071% 633$ 633$ 49$ 682$ 356-40- ASSET SEIZURE - STATE (85%) 10,000.00 0.004% 33$ 33$ 3$ 36$ 358-40- RNSP - FEDERAL 37,500.00 0.014% 125$ 125$ 10$ 135$ 360-40- ASSET SEIZURE - TREASURY 59,000.00 0.022% 197$ 197$ 15$ 212$ 500-50- CAPITAL PROJECTS 4,140,618.58 1.543% 13,826$ 13,826$ 1,069$ 14,895$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 103
486
100-12-1201 FINANCE ADMIN
.

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

ALLOCATION DETAIL
510-70- PARK ACQUISITION (INFILL) 1,554,249.15 0.579% 5,190$ 5,190$ 401$ 5,591$ 512-70- EL MODENA PARK FACILITY - CELL TOWER FEE 230,192.50 0.086% 769$ 769$ 59$ 828$ 540-50- OLD TOWNE PARKING FACILITY 12,049.00 0.004% 40$ 40$ 3$ 43$ 550-50- REIMBURSABLE CAPITAL PROJECTS 8,117,656.54 3.024% 27,106$ 27,106$ 2,095$ 29,201$ 551-70- GRIJALVA PARK FUND 5,813.99 0.002% 19$ 19$ 2$ 21$ 553-50- CITY INFRASTRUCTURE BOND 428,922.35 0.160% 1,432$ 1,432$ 111$ 1,543$ 555-50- PARKING IN LIEU 11,800.26 0.004% 39$ 39$ 3$ 42$ 560-30- FIRE FACILITY FEE DISTRICTS ALL COM 6/07 185,000.00 0.069% 618$ 618$ 48$ 665$ 570-40- POLICE FACILITY FEES 32,500.00 0.012% 109$ 109$ 8$ 117$ 573-70- LIBRARY FACILITY FEES 369,359.08 0.138% 1,233$ 1,233$ 95$ 1,329$ 600-80- WATER 53,870,893.07 20.069% 179,884$ 179,884$ 13,904$ 193,787$ 710-50- EQUIPMENT EXPENSE 3,798,015.00 1.415% 12,682$ 12,682$ 980$ 13,662$ 720-50- EQUIPMENT REPLACEMENT 3,761,618.74 1.401% 12,561$ 12,561$ 971$ 13,532$ 730-03- SELF INSURANCE - WORKERS COMPENSATION 5,418,957.00 2.019% 18,095$ 18,095$ 1,399$ 19,493$ 740-03- SELF INSURANCE - LIABILITY 5,958,406.19 2.220% 19,896$ 19,896$ 1,538$ 21,434$ 752-14- SELF INSURANCE - DENTAL 428,465.00 0.160% 1,431$ 1,431$ 111$ 1,541$ 760-00- EMPLOYEE ACCRUED LIABILITY 4,883,158.00 1.819% 16,306$ 16,306$ 1,260$ 17,566$ 780-16- INFORMATION SYSTEMS FUND 9,236,254.36 3.441% 30,841$ 30,841$ 2,384$ 33,225$ 790-16- COMPUTER REPLACEMENT 6,678,963.96 2.488% 22,302$ 22,302$ 1,724$ 24,026$ 916-60- AFFORDABLE HOUSING - NEW CONSTRUCTION 31,543.50 0.012% 105$ 105$ 8$ 113$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND 212,966.75 0.079% 711$ 711$ 55$ 766$ 940-98- ORANGE MERGED CAPITAL PROJECTS 71,477.00 0.027% 239$ 239$ 18$ 257$ 952-98- CITY TRF: NW & SW MERGED 2003 TXBL BONDS 161,903.60 0.060% 541$ 541$ 42$ 582$ 954-98- CITY TRF: MERGED 2008 TAX EXEMPT BONDS 3,192,235.00 1.189% 10,659$ 10,659$ 824$ 11,483$ Total 268,432,759.56 100.000% 896,340$ -$ 896,340$ 67,623$ 963,963$ .

Allocation Basis: Budgeted Expenditures
.

Source of Allocation: Budgeted Expenditures
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 104
487

ALLOCATION SUMMARY
100-12-1201 FINANCE ADMIN
100-01-0101 CITY COUNCIL -$ 5$ 276$ 281$ 100-02-0201 CITY MANAGER -$ 129$ 7,188$ 7,318$ 100-03-0301 CITY ATTORNEY -$ 93$ 5,157$ 5,250$ 100-04-0401 CITY CLERK -$ 83$ 4,605$ 4,688$ 100-12-1201 FINANCE ADMIN -$ 76$ 4,233$ 4,309$ 100-12-1205 PURCHASING AND WAREHOUSE 336,570$ 49$ 2,742$ 339,361$ 100-12-1221 GENERAL REVENUE 230,234$ 41$ 2,301$ 232,576$ 100-12-1231 GENERAL ACCOUNTING 343,399$ 81$ 4,518$ 347,998$ 100-14-1401 HUMAN RESOURCES -$ 143$ 7,931$ 8,074$ 100-50-5028 FACILITY MAINTENANCE -$ 111$ 6,162$ 6,273$ 100-02-0218 ECONOMIC DEVELOPMENT -$ 2$ 135$ 137$ 100-05-0501 CITY TREASURER -$ 0$ 16$ 16$ 100-20-2001 LIBRARY ADMINISTRATION -$ 203$ 22,560$ 22,763$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES -$ 58$ 6,505$ 6,563$ 100-20-2014 LENDING SERVICES -$ 70$ 7,756$ 7,826$ 100-20-2016 ADULT & BRANCH SERVICES -$ 68$ 7,565$ 7,633$ 100-20-2017 CHILDREN & TEEN SERVICES -$ 45$ 4,962$ 5,006$ 100-30-3001 OFFICE OF THE FIRE CHIEF -$ 101$ 1,401$ 1,502$ 100-30-3011 FIRE ADMINISTRATION -$ 131$ 7,303$ 7,434$ 100-30-3012 FIRE PREVENTION -$ 172$ 9,554$ 9,725$ 100-30-3021 FIRE SUPPRESSION -$ 924$ 51,438$ 52,363$ 100-30-3022 PARAMEDICS -$ 698$ 38,828$ 39,526$ 100-30-3023 FIRE TRAINING -$ 40$ 555$ 595$ 100-40-4001 OFFICE OF THE POLICE CHIEF -$ 336$ 9,358$ 9,694$ 100-40-4011 POLICE ADMINISTRATION -$ 533$ 14,829$ 15,361$ 100-40-4012 DISPATCH -$ 186$ 5,170$ 5,356$ 100-40-4013 RECORDS -$ 117$ 3,259$ 3,376$ 100-40-4021 PATROL -$ 1,503$ 41,813$ 43,316$ 100-40-4031 DETECTIVES -$ 348$ 9,677$ 10,024$ 100-40-4032 GANGS -$ 135$ 3,749$ 3,884$ 100-40-4033 NARCOTICS -$ 166$ 4,628$ 4,794$ 100-40-4034 LAB/PROPERTY -$ 49$ 1,362$ 1,411$ 100-40-4041 TRAFFIC SERVICES -$ 361$ 10,053$ 10,415$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT -$ 160$ 8,914$ 9,074$ 100-50-5011 ENGINEERING -$ 69$ 3,856$ 3,925$ Department
Administration
Investment
Management
Budget Development /
Management Total
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 105
488

ALLOCATION SUMMARY
100-12-1201 FINANCE ADMIN
Department
Administration
Investment
Management
Budget Development /
Management Total
100-50-5012 DEVELOPMENT SERVICES -$ 48$ 2,680$ 2,728$ 100-50-5021 STREET MAINTENANCE SERVICES -$ 82$ 4,588$ 4,670$ 100-50-5022 REFUSE & SANITATION SERVICES -$ 7$ 417$ 425$ 100-50-5025 TREE MAINTENANCE -$ 47$ 2,620$ 2,667$ 100-50-5031 TRANSPORTATION PLANNING -$ 53$ 2,964$ 3,017$ 100-50-5032 TRAFFIC OPERATIONS -$ 16$ 897$ 913$ 100-50-5073 ROADWAY MAINTENANCE -$ 11$ 612$ 623$ 100-50-5074 TRANSPORTATION SERVICES -$ 18$ 1,016$ 1,034$ 100-50-5095 Reimbursable -$ 1$ 77$ 78$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION -$ 121$ 10,079$ 10,199$ 100-60-6011 ADVANCE PLANNING -$ 36$ 2,975$ 3,011$ 100-60-6021 CURRENT PLANNING -$ 48$ 4,012$ 4,060$ 100-60-6031 BUILDING INSPECTION -$ 41$ 3,428$ 3,469$ 100-60-6032 CODE ENFORCEMENT -$ 73$ 6,103$ 6,176$ 100-60-6034 PERMIT SERVICES -$ 71$ 3,930$ 4,001$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION -$ 173$ 12,009$ 12,181$ 100-70-7011 LEISURE SERVICES -$ 182$ 12,654$ 12,836$ 100-70-7014 RECREATION - ATHLETICS -$ 66$ 9,212$ 9,278$ 100-70-7015 SPECIAL EVENTS -$ 18$ 1,470$ 1,487$ 100-70-7022 ENVIRONMENTAL SERVICES -$ 331$ 18,432$ 18,763$ 100-70-7041 SENIOR SERVICES -$ 25$ 3,501$ 3,526$ 100-80-8041 WATER DISTRIBUTION -$ 2$ 101$ 103$ 100-98-9810 RDA ADMINISTRATION & OPERATIONS -$ 0$ 9$ 10$ 105-00- NON-DEPARTMENTAL -$ -$ 126$ 126$ 110-60- BUILDING RECORDS MGMT FEE -$ 504$ 4,703$ 5,206$ 120-40- PROP 172 -$ 244$ 2,689$ 2,934$ 125-30- EMT TRANSPORT FUND -$ 795$ 3,087$ 3,882$ 126-30- OPIOID SETTLEMENT -$ 150$ 85$ 235$ 130-00- 1% PEG Program -$ 132$ 1,159$ 1,291$ 140-60- CASp Certification & Training Fund -$ 120$ 692$ 812$ 150-50- OC HEADSTART (OCPT) BUILDING MAINT -$ 64$ 44$ 108$ 220-50- SEWER -$ 2,249$ 34,996$ 37,245$ 245-70- AB 2766 AIR POLLUTION REDUCTION -$ 91$ 789$ 881$ 263-50- TRAFFIC IMPROVEMNT -MEASURE M2 -$ 2,037$ 23,805$ 25,843$ 270-50- GAS TAX MAINTENANCE -$ 75$ 15,103$ 15,178$ 274-50- RMRA Road Maint Rehabilitation Account -$ 925$ 18,158$ 19,084$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 106
489

ALLOCATION SUMMARY
100-12-1201 FINANCE ADMIN
Department
Administration
Investment
Management
Budget Development /
Management Total
287-50- City-Wide TSIP -$ 1,401$ 5,748$ 7,149$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 -$ 569$ 3,521$ 4,090$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS -$ 44$ 180$ 224$ 294-50- DEL RIO LANDSCAPE MAINTENANCE DISTRICT -$ 114$ 415$ 529$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT -$ 69$ 3,650$ 3,718$ 312-60- SB2-BUILDING HOMES & JOBS ACT -$ 742$ 10,464$ 11,206$ 315-60- CDBG - HOUSING REHAB/LOANS -$ 159$ -$ 159$ 316-60- FEDERAL RENTAL REHABILITATION -$ 51$ -$ 51$ 317-60- HOME -$ 328$ 1,947$ 2,275$ 320-70- CALIFORNIA PARKLANDS -$ 43$ -$ 43$ 350-40- TRAFFIC SAFETY -$ 281$ 148$ 429$ 353-40- FEDERAL POLICE GRANTS -$ 1$ 46$ 48$ 354-40- AB3229-COPS/STATE-(SUPPL LAW ENF SERVS -$ 301$ 1,453$ 1,754$ 355-40- ASSET SEIZURE- FEDERAL -$ 735$ 682$ 1,416$ 356-40- ASSET SEIZURE - STATE (85%) -$ 32$ 36$ 68$ 357-40- ASSET SEIZURE - STATE (15%) -$ 74$ -$ 74$ 358-40- RNSP - FEDERAL -$ 111$ 135$ 246$ 359-40- RNSP - TREASURY -$ 2$ -$ 2$ 360-40- ASSET SEIZURE - TREASURY -$ 364$ 212$ 576$ 400-00- CITY DEBT SERVICE -$ 0$ -$ 0$ 500-50- CAPITAL PROJECTS -$ 4,592$ 14,895$ 19,487$ 510-70- PARK ACQUISITION (INFILL) -$ 2,951$ 5,591$ 8,542$ 511-70- PARK ACQUISITION & DEVELOPMENT (QUIMBY) -$ 5$ -$ 5$ 512-70- EL MODENA PARK FACILITY - CELL TOWER FEE -$ 230$ 828$ 1,058$ 520-50- SEWER CONSTRUCTION -$ 1,676$ -$ 1,676$ 530-50- DRAINAGE DISTRICTS -$ 1$ -$ 1$ 540-50- OLD TOWNE PARKING FACILITY -$ 12$ 43$ 55$ 550-50- REIMBURSABLE CAPITAL PROJECTS -$ 766$ 29,201$ 29,967$ 551-70- GRIJALVA PARK FUND -$ 2$ 21$ 23$ 553-50- CITY INFRASTRUCTURE BOND -$ 336$ 1,543$ 1,879$ 555-50- PARKING IN LIEU -$ 28$ 42$ 71$ 560-30- FIRE FACILITY FEE DISTRICTS ALL COM 6/07 -$ 308$ 665$ 974$ 570-40- POLICE FACILITY FEES -$ 284$ 117$ 401$ 573-70- LIBRARY FACILITY FEES -$ 246$ 1,329$ 1,575$ 600-80- WATER -$ 9,374$ 193,787$ 203,161$ 710-50- EQUIPMENT EXPENSE -$ -$ 13,662$ 13,662$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 107
490

ALLOCATION SUMMARY
100-12-1201 FINANCE ADMIN
Department
Administration
Investment
Management
Budget Development /
Management Total
720-50- EQUIPMENT REPLACEMENT -$ 1,632$ 13,532$ 15,163$ 725-50- MAJOR BUILDING IMPROVEMENTS -$ 63$ -$ 63$ 730-03- SELF INSURANCE - WORKERS COMPENSATION -$ 1,468$ 19,493$ 20,962$ 740-03- SELF INSURANCE - LIABILITY -$ 451$ 21,434$ 21,885$ 752-14- SELF INSURANCE - DENTAL -$ 189$ 1,541$ 1,730$ 760-00- EMPLOYEE ACCRUED LIABILITY -$ 2,420$ 17,566$ 19,986$ 780-16- INFORMATION SYSTEMS FUND -$ 438$ 33,225$ 33,663$ 790-16- COMPUTER REPLACEMENT -$ 2,844$ 24,026$ 26,870$ 810-00- CASH BOND DEPOSIT -$ 8$ -$ 8$ 811-00- DPW Advance Payment -$ 379$ -$ 379$ 812-00- Building Department/Cash Bond Deposit -$ 0$ -$ 0$ 830-50- County Sanitation District 15 -$ 24$ -$ 24$ 840-50- Eastern Foothill Transportation Corridor -$ 17$ -$ 17$ 877-12- COMMUNITY FACILITIES DISTRICT 91-2 -$ 669$ -$ 669$ 878-12- COMM FACILITIES DISTRICT 06-1 DEL RIO -$ 519$ -$ 519$ 916-60- AFFORDABLE HOUSING - NEW CONSTRUCTION -$ 101$ 113$ 214$ 920-98- REDEVELOPMENT OBLIGATION RETIREMENT FUND -$ 586$ -$ 586$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND -$ 310$ 766$ 1,076$ 940-98- ORANGE MERGED CAPITAL PROJECTS -$ 1,334$ 257$ 1,591$ 951-98- City Trf: Tustin Project-Taxable Bonds -$ 418$ -$ 418$ 952-98- CITY TRF: NW & SW MERGED 2003 TXBL BONDS -$ 499$ 582$ 1,081$ 953-98- CITY TRF: NW & SW MERGED 2003 TAX EXEMPT -$ 240$ -$ 240$ 954-98- CITY TRF: MERGED 2008 TAX EXEMPT BONDS -$ 987$ 11,483$ 12,470$ 987-98- ORANGE MERGED DEBT SERVICE -$ 419$ -$ 419$ Total 910,203$ 58,394$ 963,963$ 1,932,560$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 108
491

6 PURCHASING AND WAREHOUSE
The Purchasing and Warehouse Department provides procurement, mail, and central supply services to departments throughout the City.

Activities include formal and informal procurement support, surplus property management, supply provision and warehouse management, and deliveries. Purchasing and Warehouse costs are allocated to Receiving Departments as follows:
• Formal Procurement – represents the costs associated with conducting formal procurement processes. These costs are allocated based on the number of RFPs and Bids.
• CalCards – represents the costs associated with managing CalCards and the associated transactions. These costs are allocated based number of CalCards per department.
• Procurement Lifecycle Management – represents the costs associated with managing change orders and amendments to current purchasing agreements. These costs are allocated based on number of change orders and amendments per department. • Warehouse – represents the costs associated with managing warehouse operations. These costs are allocated based on the number of warehouse requisitions processed per department.
• Surplus – represents the costs associated with managing surplus property. These costs are allocated based on the dollar value of assets surplused per department.
• UPS Deliveries – represents the costs associated with delivering UPS packages to designated departments. These costs are allocated based on the number of UPS requests per department.
• Mail – represents the costs associated with picking up and delivering mail to City departments. These costs are allocated based on the number of minutes per mail route stop.

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

FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 109
492

PURCHASING AND

WAREHOUSE
Formal
Procurement
# of RFPs and
Bids
CalCards
# of CalCards
Procurement
Lifecycle
Management
# of Change
Orders /
Amendments
Warehouse
# of Warehouse
Requsitions
Processed
Surplus
$ Value of
Assets
Surplused
UPS Deliveries
# of UPS
Requests
Mail
Minutes per Mail
Route Stop
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 110
493

COSTS TO BE ALLOCATED
First Second
100-12-1205 PURCHASING AND WAREHOUSE Allocation Allocation Total Departmental Expenditures 762,172$ 762,172$
Total Deductions -$ -$
Incoming Costs
100-02-0201 CITY MANAGER 11,657$ 1,309$ 12,965$
100-04-0401 CITY CLERK 2,963$ 602$ 3,565$
100-12-1201 FINANCE ADMIN 315,551$ 23,811$ 339,361$
100-12-1205 PURCHASING AND WAREHOUSE 8,668$ 8,668$
100-12-1221 GENERAL REVENUE 32$ 32$
100-12-1231 GENERAL ACCOUNTING 4,754$ 4,754$
100-14-1401 HUMAN RESOURCES 23,642$ 23,642$
Total Incoming Costs 330,170$ 62,817$ 392,987$
Total Cost Adjustments -$ -$
Total Costs to be Allocated 1,092,342$ 62,817$ 1,155,159$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 111
494
100-12-1205 PURCHASING AND WAREHOUSE
Distribution Percentage 3.06% 32.65% 2.04% 6.12% 14.03% 14.03% 14.03% 14.03% Expense Type Expense ($)
Personnel
Salary and Benefits 761,272$ S 23,304$ 248,579$ 15,536$ 46,608$ 106,811$ 106,811$ 106,811$ 106,811$ Subtotal Personnel Cost 761,272$ 23,304$ 248,579$ 15,536$ 46,608$ 106,811$ 106,811$ 106,811$ 106,811$ Operatin g Services & Su pplies
Contractual Services 900$ S 28$ 294$ 18$ 55$ 126$ 126$ 126$ 126$ Subtotal Operating Cost 900$ 28$ 294$ 18$ 55$ 126$ 126$ 126$ 126$ DEPARTMENTAL EXPENDITURES 762,172$ 23,332$ 248,872$ 15,555$ 46,664$ 106,937$ 106,937$ 106,937$ 106,937$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ -$ -$ -$ -$ -$ -$ -$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ -$ -$ -$ -$ -$ -$ FUNCTIONAL COST 762,172$ 23,332$ 248,872$ 15,555$ 46,664$ 106,937$ 106,937$ 106,937$ 106,937$ First Allocation
Incoming - All Others 330,170$ 10,107$ 107,811$ 6,738$ 20,215$ 46,325$ 46,325$ 46,325$ 46,325$ Reallocate Admin Costs (0)$ (33,439)$ 11,264$ 704$ 2,112$ 4,840$ 4,840$ 4,840$ 4,840$ Unallocated Costs -$ -$ -$ -$ -$ -$ -$ -$ Subtotal of First Allocation 1,092,342$ 367,947$ 22,997$ 68,990$ 158,102$ 158,102$ 158,102$ 158,102$ Second Allocation
Incoming - All Others 62,817$ 1,923$ 20,512$ 1,282$ 3,846$ 8,814$ 8,814$ 8,814$ 8,814$ Reallocate Admin Costs (0)$ (1,923)$ 648$ 40$ 121$ 278$ 278$ 278$ 278$ Unallocated Costs -$ -$ -$ -$ -$ -$ -$ -$ Subtotal of Second Allocation 62,817$ 21,159$ 1,322$ 3,967$ 9,092$ 9,092$ 9,092$ 9,092$ TOTAL ALLOCATED 1,155,159$ 389,106$ 24,319$ 72,957$ 167,194$ 167,194$ 167,194$ 167,194$

EXPENSE DETAIL
Surplus UPS Deliveries MailWarehouseSpread
Method
General Admin Formal
Procurement CalCards
Procurement
Lifecycle
Management
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 112
495
100-12-1205 PURCHASING AND WAREHOUSE
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Formal Procurement .
.
100-50-5028 FACILITY MAINTENANCE 5.00 13.514% 49,723$ 49,723$ 2,859$ 52,582$ 100-40-4011 POLICE ADMINISTRATION 1.00 2.703% 9,945$ 9,945$ 572$ 10,516$ 100-50-5021 STREET MAINTENANCE SERVICES 9.00 24.324% 89,501$ 89,501$ 5,147$ 94,647$ 100-50-5032 TRAFFIC OPERATIONS 4.00 10.811% 39,778$ 39,778$ 2,287$ 42,066$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 9.00 24.324% 89,501$ 89,501$ 5,147$ 94,647$ 220-50- SEWER 3.00 8.108% 29,834$ 29,834$ 1,716$ 31,549$ 600-80- WATER 5.00 13.514% 49,723$ 49,723$ 2,859$ 52,582$ 780-16- INFORMATION SYSTEMS FUND 1.00 2.703% 9,945$ 9,945$ 572$ 10,516$ Total 37.00 100.000% 367,947$ -$ 367,947$ 21,159$ 389,106$ .

Allocation Basis: # of RFPs and Bids
.

Source of Allocation: RFPs and Bids Report

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 113
496
100-12-1205 PURCHASING AND WAREHOUSE
.

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

ALLOCATION DETAIL
CalCards .
.
100-02-0201 CITY MANAGER 3.00 1.546% 356$ 356$ 356$ 100-03-0301 CITY ATTORNEY 2.00 1.031% 237$ 237$ 237$ 100-04-0401 CITY CLERK 3.00 1.546% 356$ 356$ 356$ 100-12-1201 FINANCE ADMIN 6.00 3.093% 711$ 711$ 711$ 100-14-1401 HUMAN RESOURCES 6.00 3.093% 711$ 711$ 44$ 755$ 100-20-2001 LIBRARY ADMINISTRATION 19.00 9.794% 2,252$ 2,252$ 140$ 2,392$ 100-30-3011 FIRE ADMINISTRATION 46.00 23.711% 5,453$ 5,453$ 338$ 5,791$ 100-40-4011 POLICE ADMINISTRATION 36.00 18.557% 4,267$ 4,267$ 264$ 4,532$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 19.00 9.794% 2,252$ 2,252$ 140$ 2,392$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 3.00 1.546% 356$ 356$ 22$ 378$ 100-60-6032 CODE ENFORCEMENT 1.00 0.515% 119$ 119$ 7$ 126$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 30.00 15.464% 3,556$ 3,556$ 220$ 3,777$ 600-80- WATER 11.00 5.670% 1,304$ 1,304$ 81$ 1,385$ 710-50- EQUIPMENT EXPENSE 5.00 2.577% 593$ 593$ 37$ 629$ 730-03- SELF INSURANCE - WORKERS COMPENSATION 1.00 0.515% 119$ 119$ 7$ 126$ 780-16- INFORMATION SYSTEMS FUND 3.00 1.546% 356$ 356$ 22$ 378$ Total 194.00 100.000% 22,997$ -$ 22,997$ 1,322$ 24,319$ .

Allocation Basis: # of CalCards
.

Source of Allocation: CalCards Report
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 114
497
100-12-1205 PURCHASING AND WAREHOUSE
.

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

ALLOCATION DETAIL
Procurement Lifecycle Management .
.
100-02-0201 CITY MANAGER 1.00 0.165% 114$ 114$ 114$ 100-12-1201 FINANCE ADMIN 1.00 0.165% 114$ 114$ 114$ 100-12-1205 PURCHASING AND WAREHOUSE 35.00 5.766% 3,978$ 3,978$ 3,978$ 100-12-1221 GENERAL REVENUE 3.00 0.494% 341$ 341$ 21$ 362$ 100-12-1231 GENERAL ACCOUNTING 3.00 0.494% 341$ 341$ 21$ 362$ 100-14-1401 HUMAN RESOURCES 2.00 0.329% 227$ 227$ 14$ 241$ 100-50-5028 FACILITY MAINTENANCE 13.00 2.142% 1,478$ 1,478$ 90$ 1,568$ 100-00-0000 NON DEPARTMENTAL 2.00 0.329% 227$ 227$ 14$ 241$ 100-20-2001 LIBRARY ADMINISTRATION 4.00 0.659% 455$ 455$ 28$ 482$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 4.00 0.659% 455$ 455$ 28$ 482$ 100-20-2017 CHILDREN & TEEN SERVICES 1.00 0.165% 114$ 114$ 7$ 121$ 100-30-3011 FIRE ADMINISTRATION 4.00 0.659% 455$ 455$ 28$ 482$ 100-30-3012 FIRE PREVENTION 5.00 0.824% 568$ 568$ 35$ 603$ 100-30-3021 FIRE SUPPRESSION 13.00 2.142% 1,478$ 1,478$ 90$ 1,568$ 100-30-3022 PARAMEDICS 1.00 0.165% 114$ 114$ 7$ 121$ 100-40-4011 POLICE ADMINISTRATION 10.00 1.647% 1,137$ 1,137$ 70$ 1,206$ 100-40-4021 PATROL 2.00 0.329% 227$ 227$ 14$ 241$ 100-40-4033 NARCOTICS 2.00 0.329% 227$ 227$ 14$ 241$ 100-40-4041 TRAFFIC SERVICES 1.00 0.165% 114$ 114$ 7$ 121$ 100-40-4081 HOMELAND SECURITY 1.00 0.165% 114$ 114$ 7$ 121$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 2.00 0.329% 227$ 227$ 14$ 241$ 100-50-5021 STREET MAINTENANCE SERVICES 3.00 0.494% 341$ 341$ 21$ 362$ 100-50-5022 REFUSE & SANITATION SERVICES 1.00 0.165% 114$ 114$ 7$ 121$ 100-50-5031 TRANSPORTATION PLANNING 2.00 0.329% 227$ 227$ 14$ 241$ 100-50-5073 ROADWAY MAINTENANCE 5.00 0.824% 568$ 568$ 35$ 603$ 100-50-5074 TRANSPORTATION SERVICES 8.00 1.318% 909$ 909$ 56$ 965$ 100-50-5095 Reimbursable 2.00 0.329% 227$ 227$ 14$ 241$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 1.00 0.165% 114$ 114$ 7$ 121$ 100-60-6021 CURRENT PLANNING 2.00 0.329% 227$ 227$ 14$ 241$ 100-60-6031 BUILDING INSPECTION 2.00 0.329% 227$ 227$ 14$ 241$ 100-60-6032 CODE ENFORCEMENT 6.00 0.988% 682$ 682$ 42$ 724$ 100-70-7011 LEISURE SERVICES 41.00 6.755% 4,660$ 4,660$ 285$ 4,945$ 100-70-7014 RECREATION - ATHLETICS 1.00 0.165% 114$ 114$ 7$ 121$ 100-70-7022 ENVIRONMENTAL SERVICES 49.00 8.072% 5,569$ 5,569$ 341$ 5,910$ 100-70-7041 SENIOR SERVICES 1.00 0.165% 114$ 114$ 7$ 121$ 100-80-8041 WATER DISTRIBUTION 1.00 0.165% 114$ 114$ 7$ 121$ 105-00- NON-DEPARTMENTAL 1.00 0.165% 114$ 114$ 7$ 121$ 110-60- BUILDING RECORDS MGMT FEE 4.00 0.659% 455$ 455$ 28$ 482$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 115
498
100-12-1205 PURCHASING AND WAREHOUSE
.

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

ALLOCATION DETAIL
125-30- EMT TRANSPORT FUND 4.00 0.659% 455$ 455$ 28$ 482$ 140-60- CASp Certification & Training Fund 1.00 0.165% 114$ 114$ 7$ 121$ 220-50- SEWER 20.00 3.295% 2,273$ 2,273$ 139$ 2,412$ 245-70- AB 2766 AIR POLLUTION REDUCTION 1.00 0.165% 114$ 114$ 7$ 121$ 263-50- TRAFFIC IMPROVEMNT -MEASURE M2 41.00 6.755% 4,660$ 4,660$ 285$ 4,945$ 270-50- GAS TAX MAINTENANCE 9.00 1.483% 1,023$ 1,023$ 63$ 1,086$ 274-50- RMRA Road Maint Rehabilitation Account 2.00 0.329% 227$ 227$ 14$ 241$ 287-50- City-Wide TSIP 6.00 0.988% 682$ 682$ 42$ 724$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 1.00 0.165% 114$ 114$ 7$ 121$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT 2.00 0.329% 227$ 227$ 14$ 241$ 317-60- HOME 6.00 0.988% 682$ 682$ 42$ 724$ 355-40- ASSET SEIZURE- FEDERAL 1.00 0.165% 114$ 114$ 7$ 121$ 356-40- ASSET SEIZURE - STATE (85%) 2.00 0.329% 227$ 227$ 14$ 241$ 500-50- CAPITAL PROJECTS 24.00 3.954% 2,728$ 2,728$ 167$ 2,895$ 510-70- PARK ACQUISITION (INFILL) 6.00 0.988% 682$ 682$ 42$ 724$ 511-70- PARK ACQUISITION & DEVELOPMENT (QUIMBY) 2.00 0.329% 227$ 227$ 14$ 241$ 520-50- SEWER CONSTRUCTION 8.00 1.318% 909$ 909$ 56$ 965$ 550-50- REIMBURSABLE CAPITAL PROJECTS 24.00 3.954% 2,728$ 2,728$ 167$ 2,895$ 553-50- CITY INFRASTRUCTURE BOND 7.00 1.153% 796$ 796$ 49$ 844$ 560-30- FIRE FACILITY FEE DISTRICTS ALL COM 6/07 2.00 0.329% 227$ 227$ 14$ 241$ 600-80- WATER 37.00 6.096% 4,205$ 4,205$ 258$ 4,463$ 710-50- EQUIPMENT EXPENSE 59.00 9.720% 6,706$ 6,706$ 411$ 7,116$ 720-50- EQUIPMENT REPLACEMENT 72.00 11.862% 8,183$ 8,183$ 501$ 8,684$ 740-03- SELF INSURANCE - LIABILITY 22.00 3.624% 2,500$ 2,500$ 153$ 2,654$ 780-16- INFORMATION SYSTEMS FUND 2.00 0.329% 227$ 227$ 14$ 241$ 790-16- COMPUTER REPLACEMENT 3.00 0.494% 341$ 341$ 21$ 362$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND 2.00 0.329% 227$ 227$ 14$ 241$ 940-98- ORANGE MERGED CAPITAL PROJECTS 1.00 0.165% 114$ 114$ 7$ 121$ Total 607.00 100.000% 68,990$ -$ 68,990$ 3,967$ 72,957$ .

Allocation Basis: # of Change Orders / Amendments
.

Source of Allocation: Change Orders, Amendments Report
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 116
499
100-12-1205 PURCHASING AND WAREHOUSE
.

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

ALLOCATION DETAIL
Warehouse .
.
100-02-0201 CITY MANAGER 18.00 0.611% 966$ 966$ 966$ 100-03-0301 CITY ATTORNEY 10.00 0.339% 537$ 537$ 537$ 100-04-0401 CITY CLERK 17.00 0.577% 912$ 912$ 912$ 100-12-1201 FINANCE ADMIN 68.00 2.308% 3,649$ 3,649$ 3,649$ 100-12-1205 PURCHASING AND WAREHOUSE 2.00 0.068% 107$ 107$ 107$ 100-12-1221 GENERAL REVENUE 10.00 0.339% 537$ 537$ 32$ 569$ 100-12-1231 GENERAL ACCOUNTING 4.00 0.136% 215$ 215$ 13$ 228$ 100-14-1401 HUMAN RESOURCES 83.00 2.817% 4,454$ 4,454$ 267$ 4,721$ 100-50-5028 FACILITY MAINTENANCE 220.00 7.468% 11,807$ 11,807$ 707$ 12,513$ 100-00-0000 NON DEPARTMENTAL 2.00 0.068% 107$ 107$ 6$ 114$ 100-02-0218 ECONOMIC DEVELOPMENT 25.00 0.849% 1,342$ 1,342$ 80$ 1,422$ 100-20-2001 LIBRARY ADMINISTRATION 194.00 6.585% 10,411$ 10,411$ 623$ 11,034$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 3.00 0.102% 161$ 161$ 10$ 171$ 100-20-2016 ADULT & BRANCH SERVICES 1.00 0.034% 54$ 54$ 3$ 57$ 100-30-3011 FIRE ADMINISTRATION 51.00 1.731% 2,737$ 2,737$ 164$ 2,901$ 100-30-3021 FIRE SUPPRESSION 601.00 20.401% 32,254$ 32,254$ 1,930$ 34,184$ 100-40-4001 OFFICE OF THE POLICE CHIEF 28.00 0.950% 1,503$ 1,503$ 90$ 1,593$ 100-40-4011 POLICE ADMINISTRATION 43.00 1.460% 2,308$ 2,308$ 138$ 2,446$ 100-40-4012 DISPATCH 55.00 1.867% 2,952$ 2,952$ 177$ 3,128$ 100-40-4013 RECORDS 10.00 0.339% 537$ 537$ 32$ 569$ 100-40-4021 PATROL 106.00 3.598% 5,689$ 5,689$ 340$ 6,029$ 100-40-4031 DETECTIVES 45.00 1.527% 2,415$ 2,415$ 145$ 2,560$ 100-40-4034 LAB/PROPERTY 12.00 0.407% 644$ 644$ 39$ 683$ 100-40-4041 TRAFFIC SERVICES 41.00 1.392% 2,200$ 2,200$ 132$ 2,332$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 67.00 2.274% 3,596$ 3,596$ 215$ 3,811$ 100-50-5031 TRANSPORTATION PLANNING 3.00 0.102% 161$ 161$ 10$ 171$ 100-50-5073 ROADWAY MAINTENANCE 2.00 0.068% 107$ 107$ 6$ 114$ 100-50-5074 TRANSPORTATION SERVICES 6.00 0.204% 322$ 322$ 19$ 341$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 82.00 2.783% 4,401$ 4,401$ 263$ 4,664$ 100-60-6031 BUILDING INSPECTION 7.00 0.238% 376$ 376$ 22$ 398$ 100-60-6032 CODE ENFORCEMENT 1.00 0.034% 54$ 54$ 3$ 57$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 33.00 1.120% 1,771$ 1,771$ 106$ 1,877$ 100-70-7011 LEISURE SERVICES 11.00 0.373% 590$ 590$ 35$ 626$ 100-70-7014 RECREATION - ATHLETICS 4.00 0.136% 215$ 215$ 13$ 228$ 100-70-7015 SPECIAL EVENTS 2.00 0.068% 107$ 107$ 6$ 114$ 100-70-7022 ENVIRONMENTAL SERVICES 442.00 15.003% 23,721$ 23,721$ 1,419$ 25,140$ 120-40- PROP 172 41.00 1.392% 2,200$ 2,200$ 132$ 2,332$ 220-50- SEWER 73.00 2.478% 3,918$ 3,918$ 234$ 4,152$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 117
500
100-12-1205 PURCHASING AND WAREHOUSE
.

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

ALLOCATION DETAIL
270-50- GAS TAX MAINTENANCE 254.00 8.622% 13,631$ 13,631$ 816$ 14,447$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 2.00 0.068% 107$ 107$ 6$ 114$ 600-80- WATER 192.00 6.517% 10,304$ 10,304$ 617$ 10,921$ 710-50- EQUIPMENT EXPENSE 37.00 1.256% 1,986$ 1,986$ 119$ 2,104$ 730-03- SELF INSURANCE - WORKERS COMPENSATION 13.00 0.441% 698$ 698$ 42$ 739$ 780-16- INFORMATION SYSTEMS FUND 25.00 0.849% 1,342$ 1,342$ 80$ 1,422$ Total 2,946.00 100.000% 158,102$ -$ 158,102$ 9,092$ 167,194$ .

Allocation Basis: # of Warehouse Requsitions Processed
.

Source of Allocation: Warehouse Requisitions Processed Report FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 118
501
100-12-1205 PURCHASING AND WAREHOUSE
.

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

ALLOCATION DETAIL
Surplus .
.
100-00-0000 NON DEPARTMENTAL 2,134.55 2.705% 4,276$ 4,276$ 246$ 4,522$ 710-50- EQUIPMENT EXPENSE 76,780.00 97.295% 153,826$ 153,826$ 8,846$ 162,672$ Total 78,914.55 100.000% 158,102$ -$ 158,102$ 9,092$ 167,194$ .

Allocation Basis: $ Value of Assets Surplused
.

Source of Allocation: Surplus Log
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 119
502
100-12-1205 PURCHASING AND WAREHOUSE
.

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

ALLOCATION DETAIL
UPS Deliveries .
.
100-12-1201 FINANCE ADMIN 1.00 0.351% 555$ 555$ 555$ 100-14-1401 HUMAN RESOURCES 28.00 9.825% 15,533$ 15,533$ 896$ 16,429$ 100-00-0000 NON DEPARTMENTAL 2.00 0.702% 1,109$ 1,109$ 64$ 1,174$ 100-20-2017 CHILDREN & TEEN SERVICES 1.00 0.351% 555$ 555$ 32$ 587$ 100-30-3011 FIRE ADMINISTRATION 68.00 23.860% 37,723$ 37,723$ 2,177$ 39,900$ 100-30-3022 PARAMEDICS 1.00 0.351% 555$ 555$ 32$ 587$ 100-40-4001 OFFICE OF THE POLICE CHIEF 4.00 1.404% 2,219$ 2,219$ 128$ 2,347$ 100-40-4011 POLICE ADMINISTRATION 30.00 10.526% 16,642$ 16,642$ 960$ 17,603$ 100-40-4021 PATROL 1.00 0.351% 555$ 555$ 32$ 587$ 100-40-4031 DETECTIVES 1.00 0.351% 555$ 555$ 32$ 587$ 100-40-4034 LAB/PROPERTY 7.00 2.456% 3,883$ 3,883$ 224$ 4,107$ 100-40-4041 TRAFFIC SERVICES 65.00 22.807% 36,058$ 36,058$ 2,081$ 38,139$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 62.00 21.754% 34,394$ 34,394$ 1,985$ 36,379$ 100-50-5074 TRANSPORTATION SERVICES 3.00 1.053% 1,664$ 1,664$ 96$ 1,760$ 710-50- EQUIPMENT EXPENSE 11.00 3.860% 6,102$ 6,102$ 352$ 6,454$ Total 285.00 100.000% 158,102$ -$ 158,102$ 9,092$ 167,194$ .

Allocation Basis: # of UPS Requests
.

Source of Allocation: UPS Requests Report
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 120
503
100-12-1205 PURCHASING AND WAREHOUSE
.

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

ALLOCATION DETAIL
Mail .
.
100-02-0201 CITY MANAGER 2.07 0.599% 947$ 947$ 947$ 100-03-0301 CITY ATTORNEY 0.97 0.281% 444$ 444$ 444$ 100-04-0401 CITY CLERK 6.86 1.989% 3,144$ 3,144$ 3,144$ 100-12-1201 FINANCE ADMIN 10.57 3.064% 4,844$ 4,844$ 4,844$ 100-12-1205 PURCHASING AND WAREHOUSE 10.00 2.899% 4,583$ 4,583$ 4,583$ 100-14-1401 HUMAN RESOURCES 2.48 0.719% 1,137$ 1,137$ 72$ 1,209$ 100-50-5028 FACILITY MAINTENANCE 0.92 0.267% 422$ 422$ 27$ 448$ 100-30-3011 FIRE ADMINISTRATION 30.00 8.696% 13,748$ 13,748$ 867$ 14,615$ 100-30-3021 FIRE SUPPRESSION 180.00 52.173% 82,487$ 82,487$ 5,203$ 87,690$ 100-40-4011 POLICE ADMINISTRATION 37.50 10.869% 17,185$ 17,185$ 1,084$ 18,269$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 16.28 4.719% 7,461$ 7,461$ 471$ 7,931$ 100-50-5011 ENGINEERING 2.17 0.629% 994$ 994$ 63$ 1,057$ 100-50-5012 DEVELOPMENT SERVICES 1.28 0.371% 587$ 587$ 37$ 624$ 100-50-5013 BUILDING & SAFETY 0.50 0.145% 229$ 229$ 14$ 244$ 100-50-5021 STREET MAINTENANCE SERVICES 1.87 0.542% 857$ 857$ 54$ 911$ 100-50-5022 REFUSE & SANITATION SERVICES 0.16 0.046% 73$ 73$ 5$ 78$ 100-50-5025 TREE MAINTENANCE 0.07 0.020% 32$ 32$ 2$ 34$ 100-50-5031 TRANSPORTATION PLANNING 0.63 0.183% 289$ 289$ 18$ 307$ 100-50-5032 TRAFFIC OPERATIONS 0.35 0.101% 160$ 160$ 10$ 171$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 9.61 2.787% 4,406$ 4,406$ 278$ 4,684$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 4.05 1.174% 1,856$ 1,856$ 117$ 1,973$ 270-50- GAS TAX MAINTENANCE 2.74 0.794% 1,256$ 1,256$ 79$ 1,335$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 0.06 0.017% 27$ 27$ 2$ 29$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS 0.01 0.003% 5$ 5$ 0$ 5$ 294-50- DEL RIO LANDSCAPE MAINTENANCE DISTRICT 0.01 0.003% 5$ 5$ 0$ 5$ 600-80- WATER 20.00 5.797% 9,165$ 9,165$ 578$ 9,743$ 710-50- EQUIPMENT EXPENSE 1.62 0.470% 742$ 742$ 47$ 789$ 780-16- INFORMATION SYSTEMS FUND 2.22 0.644% 1,018$ 1,018$ 64$ 1,082$ Total 345.00 100.000% 158,102$ -$ 158,102$ 9,092$ 167,194$ .

Allocation Basis: Minutes per Mail Route
.

Source of Allocation: Warehouse Services Daily Mail Delivery Route FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 121
504

ALLOCATION SUMMARY
100-12-1205 PURCHASING AND WAREHOUSE
100-02-0201 CITY MANAGER -$ 356$ 114$ 966$ -$ -$ 947$ 2,382$ 100-03-0301 CITY ATTORNEY -$ 237$ -$ 537$ -$ -$ 444$ 1,217$ 100-04-0401 CITY CLERK -$ 356$ -$ 912$ -$ -$ 3,144$ 4,412$ 100-12-1201 FINANCE ADMIN -$ 711$ 114$ 3,649$ -$ 555$ 4,844$ 9,873$ 100-12-1205 PURCHASING AND WAREHOUSE -$ -$ 3,978$ 107$ -$ -$ 4,583$ 8,668$ 100-12-1221 GENERAL REVENUE -$ -$ 362$ 569$ -$ -$ -$ 931$ 100-12-1231 GENERAL ACCOUNTING -$ -$ 362$ 228$ -$ -$ -$ 589$ 100-14-1401 HUMAN RESOURCES -$ 755$ 241$ 4,721$ -$ 16,429$ 1,209$ 23,356$ 100-50-5028 FACILITY MAINTENANCE 52,582$ -$ 1,568$ 12,513$ -$ -$ 448$ 67,111$ 100-00-0000 NON DEPARTMENTAL -$ -$ 241$ 114$ 4,522$ 1,174$ -$ 6,051$ 100-02-0218 ECONOMIC DEVELOPMENT -$ -$ -$ 1,422$ -$ -$ -$ 1,422$ 100-20-2001 LIBRARY ADMINISTRATION -$ 2,392$ 482$ 11,034$ -$ -$ -$ 13,909$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES -$ -$ 482$ 171$ -$ -$ -$ 653$ 100-20-2016 ADULT & BRANCH SERVICES -$ -$ -$ 57$ -$ -$ -$ 57$ 100-20-2017 CHILDREN & TEEN SERVICES -$ -$ 121$ -$ -$ 587$ -$ 707$ 100-30-3011 FIRE ADMINISTRATION -$ 5,791$ 482$ 2,901$ -$ 39,900$ 14,615$ 63,689$ 100-30-3012 FIRE PREVENTION -$ -$ 603$ -$ -$ -$ -$ 603$ 100-30-3021 FIRE SUPPRESSION -$ -$ 1,568$ 34,184$ -$ -$ 87,690$ 123,442$ 100-30-3022 PARAMEDICS -$ -$ 121$ -$ -$ 587$ -$ 707$ 100-40-4001 OFFICE OF THE POLICE CHIEF -$ -$ -$ 1,593$ -$ 2,347$ -$ 3,940$ 100-40-4011 POLICE ADMINISTRATION 10,516$ 4,532$ 1,206$ 2,446$ -$ 17,603$ 18,269$ 54,572$ 100-40-4012 DISPATCH -$ -$ -$ 3,128$ -$ -$ -$ 3,128$ 100-40-4013 RECORDS -$ -$ -$ 569$ -$ -$ -$ 569$ 100-40-4021 PATROL -$ -$ 241$ 6,029$ -$ 587$ -$ 6,857$ 100-40-4031 DETECTIVES -$ -$ -$ 2,560$ -$ 587$ -$ 3,146$ 100-40-4033 NARCOTICS -$ -$ 241$ -$ -$ -$ -$ 241$ 100-40-4034 LAB/PROPERTY -$ -$ -$ 683$ -$ 4,107$ -$ 4,790$ 100-40-4041 TRAFFIC SERVICES -$ -$ 121$ 2,332$ -$ 38,139$ -$ 40,592$ 100-40-4081 HOMELAND SECURITY -$ -$ 121$ -$ -$ -$ -$ 121$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT -$ 2,392$ 241$ 3,811$ -$ 36,379$ 7,931$ 50,754$ 100-50-5011 ENGINEERING -$ -$ -$ -$ -$ -$ 1,057$ 1,057$ 100-50-5012 DEVELOPMENT SERVICES -$ -$ -$ -$ -$ -$ 624$ 624$ 100-50-5013 BUILDING & SAFETY -$ -$ -$ -$ -$ -$ 244$ 244$ 100-50-5021 STREET MAINTENANCE SERVICES 94,647$ -$ 362$ -$ -$ -$ 911$ 95,920$ 100-50-5022 REFUSE & SANITATION SERVICES -$ -$ 121$ -$ -$ -$ 78$ 199$ 100-50-5025 TREE MAINTENANCE -$ -$ -$ -$ -$ -$ 34$ 34$ 100-50-5031 TRANSPORTATION PLANNING -$ -$ 241$ 171$ -$ -$ 307$ 719$ 100-50-5032 TRAFFIC OPERATIONS 42,066$ -$ -$ -$ -$ -$ 171$ 42,236$ 100-50-5073 ROADWAY MAINTENANCE -$ -$ 603$ 114$ -$ -$ -$ 717$ 100-50-5074 TRANSPORTATION SERVICES -$ -$ 965$ 341$ -$ 1,760$ -$ 3,066$ 100-50-5095 Reimbursable -$ -$ 241$ -$ -$ -$ -$ 241$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION -$ 378$ 121$ 4,664$ -$ -$ 4,684$ 9,846$ 100-60-6021 CURRENT PLANNING -$ -$ 241$ -$ -$ -$ -$ 241$ 100-60-6031 BUILDING INSPECTION -$ -$ 241$ 398$ -$ -$ -$ 639$ TotalMailUPS Deliveries
Formal
Procurement CalCards
Procurement
Lifecycle Warehouse Surplus
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 122
505

ALLOCATION SUMMARY
100-12-1205 PURCHASING AND WAREHOUSE TotalMailUPS Deliveries Formal
Procurement CalCards
Procurement
Lifecycle Warehouse Surplus
100-60-6032 CODE ENFORCEMENT -$ 126$ 724$ 57$ -$ -$ -$ 906$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 94,647$ 3,777$ -$ 1,877$ -$ -$ 1,973$ 102,274$ 100-70-7011 LEISURE SERVICES -$ -$ 4,945$ 626$ -$ -$ -$ 5,571$ 100-70-7014 RECREATION - ATHLETICS -$ -$ 121$ 228$ -$ -$ -$ 348$ 100-70-7015 SPECIAL EVENTS -$ -$ -$ 114$ -$ -$ -$ 114$ 100-70-7022 ENVIRONMENTAL SERVICES -$ -$ 5,910$ 25,140$ -$ -$ -$ 31,050$ 100-70-7041 SENIOR SERVICES -$ -$ 121$ -$ -$ -$ -$ 121$ 100-80-8041 WATER DISTRIBUTION -$ -$ 121$ -$ -$ -$ -$ 121$ 105-00- NON-DEPARTMENTAL -$ -$ 121$ -$ -$ -$ -$ 121$ 110-60- BUILDING RECORDS MGMT FEE -$ -$ 482$ -$ -$ -$ -$ 482$ 120-40- PROP 172 -$ -$ -$ 2,332$ -$ -$ -$ 2,332$ 125-30- EMT TRANSPORT FUND -$ -$ 482$ -$ -$ -$ -$ 482$ 140-60- CASp Certification & Training Fund -$ -$ 121$ -$ -$ -$ -$ 121$ 220-50- SEWER 31,549$ -$ 2,412$ 4,152$ -$ -$ -$ 38,114$ 245-70- AB 2766 AIR POLLUTION REDUCTION -$ -$ 121$ -$ -$ -$ -$ 121$ 263-50- TRAFFIC IMPROVEMNT -MEASURE M2 -$ -$ 4,945$ -$ -$ -$ -$ 4,945$ 270-50- GAS TAX MAINTENANCE -$ -$ 1,086$ 14,447$ -$ -$ 1,335$ 16,867$ 274-50- RMRA Road Maint Rehabilitation Account -$ -$ 241$ -$ -$ -$ -$ 241$ 287-50- City-Wide TSIP -$ -$ 724$ -$ -$ -$ -$ 724$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 -$ -$ 121$ 114$ -$ -$ 29$ 264$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS -$ -$ -$ -$ -$ -$ 5$ 5$ 294-50- DEL RIO LANDSCAPE MAINTENANCE DISTRICT -$ -$ -$ -$ -$ -$ 5$ 5$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT -$ -$ 241$ -$ -$ -$ -$ 241$ 317-60- HOME -$ -$ 724$ -$ -$ -$ -$ 724$ 355-40- ASSET SEIZURE- FEDERAL -$ -$ 121$ -$ -$ -$ -$ 121$ 356-40- ASSET SEIZURE - STATE (85%) -$ -$ 241$ -$ -$ -$ -$ 241$ 500-50- CAPITAL PROJECTS -$ -$ 2,895$ -$ -$ -$ -$ 2,895$ 510-70- PARK ACQUISITION (INFILL) -$ -$ 724$ -$ -$ -$ -$ 724$ 511-70- PARK ACQUISITION & DEVELOPMENT (QUIMBY) -$ -$ 241$ -$ -$ -$ -$ 241$ 520-50- SEWER CONSTRUCTION -$ -$ 965$ -$ -$ -$ -$ 965$ 550-50- REIMBURSABLE CAPITAL PROJECTS -$ -$ 2,895$ -$ -$ -$ -$ 2,895$ 553-50- CITY INFRASTRUCTURE BOND -$ -$ 844$ -$ -$ -$ -$ 844$ 560-30- FIRE FACILITY FEE DISTRICTS ALL COM 6/07 -$ -$ 241$ -$ -$ -$ -$ 241$ 600-80- WATER 52,582$ 1,385$ 4,463$ 10,921$ -$ -$ 9,743$ 79,093$ 710-50- EQUIPMENT EXPENSE -$ 629$ 7,116$ 2,104$ 162,672$ 6,454$ 789$ 179,766$ 720-50- EQUIPMENT REPLACEMENT -$ -$ 8,684$ -$ -$ -$ -$ 8,684$ 730-03- SELF INSURANCE - WORKERS COMPENSATION -$ 126$ -$ 739$ -$ -$ -$ 865$ 740-03- SELF INSURANCE - LIABILITY -$ -$ 2,654$ -$ -$ -$ -$ 2,654$ 780-16- INFORMATION SYSTEMS FUND 10,516$ 378$ 241$ 1,422$ -$ -$ 1,082$ 13,639$ 790-16- COMPUTER REPLACEMENT -$ -$ 362$ -$ -$ -$ -$ 362$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND -$ -$ 241$ -$ -$ -$ -$ 241$ 940-98- ORANGE MERGED CAPITAL PROJECTS -$ -$ 121$ -$ -$ -$ -$ 121$ Total 389,106$ 24,319$ 72,957$ 167,194$ 167,194$ 167,194$ 167,194$ ######## FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 123
506

7 GENERAL REVENUE
The General Revenue Oﬃce is responsible for overseeing all revenue and cash receipts for the City. The Oﬃce also manages business licenses. General Revenue costs are allocated to Receiving Departments as follows:
• Revenue Support – represents the costs associated with managing accounts receivable and other revenue streams. These costs are allocated based on the number of ARs per department.
• Cash Receipts – represents the costs associated with processing cash receipts. These costs are allocated based on the number of cashiering transactions per department.3
• Business Licenses – represents the costs associated with issuing and managing business licenses. These costs have not been allocated as this function is in service of the community.

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

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

3 To better account for the level of effort expended by Finance staff in managing cash receipts for departments with more or le ss internal staff support, cashiering transactions for the following departments have been weighted: Fire (1.5), Police (0.25).

FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 124
507

GENERAL REVENUE
Revenue Support
# of ARs
Cash Receipts
# of Cashiering
Transactions
Business Licenses
Not allocated
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 125
508

COSTS TO BE ALLOCATED
First Second
100-12-1221 GENERAL REVENUE Allocation Allocation Total Departmental Expenditures 639,523$ 639,523$
Total Deductions -$ -$
Incoming Costs
100-02-0201 CITY MANAGER 11,225$ 1,263$ 12,488$
100-04-0401 CITY CLERK 8,530$ 1,586$ 10,117$
100-12-1201 FINANCE ADMIN 216,256$ 16,319$ 232,576$
100-12-1205 PURCHASING AND WAREHOUSE 878$ 53$ 931$ 100-12-1221 GENERAL REVENUE 14,373$ 14,373$
100-12-1231 GENERAL ACCOUNTING 8,332$ 8,332$
100-14-1401 HUMAN RESOURCES 16,173$ 16,173$
Total Incoming Costs 236,889$ 58,099$ 294,988$
Total Cost Adjustments -$ -$
Total Costs to be Allocated 876,412$ 58,099$ 934,511$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 126
509
100-12-1221 GENERAL REVENUE
Distribution Percentage 15.64% 30.67% 30.67% 23.01%
Expense Type Expense ($)
Personnel
Salary and Benefits 561,823$ S 87,893$ 172,338$ 172,338$ 129,254$ Subtotal Personnel Cost 561,823$ 87,893$ 172,338$ 172,338$ 129,254$ Operatin g Services & Su pplies
Contractual Services 77,700$ S 12,156$ 23,834$ 23,834$ 17,876$ Subtotal Operating Cost 77,700$ 12,156$ 23,834$ 23,834$ 17,876$ DEPARTMENTAL EXPENDITURES 639,523$ 100,048$ 196,173$ 196,173$ 147,130$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ -$ -$ -$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ -$ -$ FUNCTIONAL COST 639,523$ 100,048$ 196,173$ 196,173$ 147,130$ First Allocation
Incoming - All Others 236,889$ 37,059$ 72,665$ 72,665$ 54,499$ Reallocate Admin Costs (0)$ (137,107)$ 49,857$ 49,857$ 37,393$ Unallocated Costs (239,022)$ -$ -$ (239,022)$ Subtotal of First Allocation 637,391$ 318,695$ 318,695$ -$ Second Allocation
Incoming - All Others 58,099$ 9,089$ 17,822$ 17,822$ 13,366$ Reallocate Admin Costs (0)$ (9,089)$ 3,305$ 3,305$ 2,479$ Unallocated Costs (15,845)$ -$ -$ (15,845)$ Subtotal of Second Allocation 42,254$ 21,127$ 21,127$ -$ TOTAL ALLOCATED 679,645$ 339,822$ 339,822$ -$

EXPENSE DETAIL
Spread
Method General Admin Revenue
Support Cash Receipts Business
Licenses
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 127
510
100-12-1221 GENERAL REVENUE
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Revenue Support .
.
100-02-0201 CITY MANAGER 1.00 0.013% 41$ 41$ 41$ 100-03-0301 CITY ATTORNEY 1.00 0.013% 41$ 41$ 41$ 100-12-1201 FINANCE ADMIN 3.00 0.039% 123$ 123$ 123$ 100-00-0000 NON DEPARTMENTAL 1,238.00 15.980% 50,929$ 50,929$ 3,378$ 54,307$ 100-30-3011 FIRE ADMINISTRATION 7.00 0.090% 288$ 288$ 19$ 307$ 100-30-3012 FIRE PREVENTION 1,381.00 17.826% 56,811$ 56,811$ 3,769$ 60,580$ 100-30-3021 FIRE SUPPRESSION 25.00 0.323% 1,028$ 1,028$ 68$ 1,097$ 100-30-3022 PARAMEDICS 2.00 0.026% 82$ 82$ 5$ 88$ 100-30-3024 Strike Team 78.00 1.007% 3,209$ 3,209$ 213$ 3,422$ 100-40-4001 OFFICE OF THE POLICE CHIEF 37.00 0.478% 1,522$ 1,522$ 101$ 1,623$ 100-40-4011 POLICE ADMINISTRATION 959.00 12.379% 39,451$ 39,451$ 2,617$ 42,068$ 100-40-4021 PATROL 11.00 0.142% 453$ 453$ 30$ 483$ 100-40-4031 DETECTIVES 7.00 0.090% 288$ 288$ 19$ 307$ 100-40-4032 GANGS 1.00 0.013% 41$ 41$ 3$ 44$ 100-40-4033 NARCOTICS 9.00 0.116% 370$ 370$ 25$ 395$ 100-40-4041 TRAFFIC SERVICES 10.00 0.129% 411$ 411$ 27$ 439$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 134.00 1.730% 5,512$ 5,512$ 366$ 5,878$ 100-50-5011 ENGINEERING 135.00 1.743% 5,554$ 5,554$ 368$ 5,922$ 100-50-5012 DEVELOPMENT SERVICES 854.00 11.024% 35,132$ 35,132$ 2,330$ 37,462$ 100-50-5022 REFUSE & SANITATION SERVICES 10.00 0.129% 411$ 411$ 27$ 439$ 100-50-5031 TRANSPORTATION PLANNING 39.00 0.503% 1,604$ 1,604$ 106$ 1,711$ 100-50-5032 TRAFFIC OPERATIONS 86.00 1.110% 3,538$ 3,538$ 235$ 3,773$ 100-50-5095 Reimbursable 1.00 0.013% 41$ 41$ 3$ 44$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 460.00 5.938% 18,923$ 18,923$ 1,255$ 20,179$ 100-60-6011 ADVANCE PLANNING 151.00 1.949% 6,212$ 6,212$ 412$ 6,624$ 100-60-6021 CURRENT PLANNING 243.00 3.137% 9,997$ 9,997$ 663$ 10,660$ 100-60-6034 PERMIT SERVICES 43.00 0.555% 1,769$ 1,769$ 117$ 1,886$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 1.00 0.013% 41$ 41$ 3$ 44$ 100-70-7014 RECREATION - ATHLETICS 1.00 0.013% 41$ 41$ 3$ 44$ 100-70-7022 ENVIRONMENTAL SERVICES 23.00 0.297% 946$ 946$ 63$ 1,009$ 105-00- NON-DEPARTMENTAL 4.00 0.052% 165$ 165$ 11$ 175$ 150-50- OC HEADSTART (OCPT) BUILDING MAINT 12.00 0.155% 494$ 494$ 33$ 526$ 220-50- SEWER 558.00 7.203% 22,955$ 22,955$ 1,523$ 24,478$ 270-50- GAS TAX MAINTENANCE 55.00 0.710% 2,263$ 2,263$ 150$ 2,413$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 1.00 0.013% 41$ 41$ 3$ 44$ 317-60- HOME 1.00 0.013% 41$ 41$ 3$ 44$ 353-40- FEDERAL POLICE GRANTS 1.00 0.013% 41$ 41$ 3$ 44$ 512-70- EL MODENA PARK FACILITY - CELL TOWER FEE 15.00 0.194% 617$ 617$ 41$ 658$

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 128
511
100-12-1221 GENERAL REVENUE
.

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

ALLOCATION DETAIL
520-50- SEWER CONSTRUCTION 30.00 0.387% 1,234$ 1,234$ 82$ 1,316$ 550-50- REIMBURSABLE CAPITAL PROJECTS 21.00 0.271% 864$ 864$ 57$ 921$ 600-80- WATER 999.00 12.895% 41,097$ 41,097$ 2,726$ 43,823$ 710-50- EQUIPMENT EXPENSE 8.00 0.103% 329$ 329$ 22$ 351$ 720-50- EQUIPMENT REPLACEMENT 28.00 0.361% 1,152$ 1,152$ 76$ 1,228$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND 15.00 0.194% 617$ 617$ 41$ 658$ 940-98- ORANGE MERGED CAPITAL PROJECTS 48.00 0.620% 1,975$ 1,975$ 131$ 2,106$ Total 7,747.00 100.000% 318,695$ -$ 318,695$ 21,127$ 339,822$ .

Allocation Basis: # of ARs
.

Source of Allocation: Transaction Report
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 129
512
100-12-1221 GENERAL REVENUE
.

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

ALLOCATION DETAIL
Cash Receipts .
.
100-01-0101 CITY COUNCIL 1.00 0.010% 32$ 32$ 32$ 100-02-0201 CITY MANAGER 11.00 0.109% 347$ 347$ 347$ 100-04-0401 CITY CLERK 649.00 6.433% 20,502$ 20,502$ 20,502$ 100-12-1201 FINANCE ADMIN 10.00 0.099% 316$ 316$ 316$ 100-12-1205 PURCHASING AND WAREHOUSE 1.00 0.010% 32$ 32$ 32$ 100-12-1221 GENERAL REVENUE 455.00 4.510% 14,373$ 14,373$ 14,373$ 100-12-1231 GENERAL ACCOUNTING 2.00 0.020% 63$ 63$ 5$ 68$ 100-14-1401 HUMAN RESOURCES 3.00 0.030% 95$ 95$ 7$ 102$ 100-50-5028 FACILITY MAINTENANCE 13.00 0.129% 411$ 411$ 31$ 441$ 100-00-0000 NON DEPARTMENTAL 535.00 5.303% 16,901$ 16,901$ 1,261$ 18,162$ 100-02-0218 ECONOMIC DEVELOPMENT 3.00 0.030% 95$ 95$ 7$ 102$ 100-20-2001 LIBRARY ADMINISTRATION 67.00 0.664% 2,117$ 2,117$ 158$ 2,274$ 100-20-2014 LENDING SERVICES 951.00 9.427% 30,042$ 30,042$ 2,242$ 32,284$ 100-20-2016 ADULT & BRANCH SERVICES 302.00 2.994% 9,540$ 9,540$ 712$ 10,252$ 100-20-2017 CHILDREN & TEEN SERVICES 5.00 0.050% 158$ 158$ 12$ 170$ 100-30-3011 FIRE ADMINISTRATION 73.50 0.729% 2,322$ 2,322$ 173$ 2,495$ 100-30-3012 FIRE PREVENTION 490.50 4.862% 15,495$ 15,495$ 1,156$ 16,651$ 100-30-3015 EMT PROGRAM 9.00 0.089% 284$ 284$ 21$ 306$ 100-30-3022 PARAMEDICS 136.50 1.353% 4,312$ 4,312$ 322$ 4,634$ 100-30-3023 FIRE TRAINING 1.50 0.015% 47$ 47$ 4$ 51$ 100-40-4001 OFFICE OF THE POLICE CHIEF 0.75 0.007% 24$ 24$ 2$ 25$ 100-40-4011 POLICE ADMINISTRATION 50.00 0.496% 1,579$ 1,579$ 118$ 1,697$ 100-40-4013 RECORDS 293.50 2.909% 9,272$ 9,272$ 692$ 9,964$ 100-40-4021 PATROL 0.50 0.005% 16$ 16$ 1$ 17$ 100-40-4031 DETECTIVES 1.75 0.017% 55$ 55$ 4$ 59$ 100-40-4032 GANGS 0.25 0.002% 8$ 8$ 1$ 8$ 100-40-4033 NARCOTICS 4.25 0.042% 134$ 134$ 10$ 144$ 100-40-4034 LAB/PROPERTY 0.75 0.007% 24$ 24$ 2$ 25$ 100-40-4041 TRAFFIC SERVICES 38.50 0.382% 1,216$ 1,216$ 91$ 1,307$ 100-40-4081 HOMELAND SECURITY 0.50 0.005% 16$ 16$ 1$ 17$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 315.00 3.122% 9,951$ 9,951$ 743$ 10,693$ 100-50-5011 ENGINEERING 18.00 0.178% 569$ 569$ 42$ 611$ 100-50-5012 DEVELOPMENT SERVICES 177.00 1.754% 5,591$ 5,591$ 417$ 6,009$ 100-50-5013 BUILDING & SAFETY 3.00 0.030% 95$ 95$ 7$ 102$ 100-50-5021 STREET MAINTENANCE SERVICES 15.00 0.149% 474$ 474$ 35$ 509$ 100-50-5031 TRANSPORTATION PLANNING 117.00 1.160% 3,696$ 3,696$ 276$ 3,972$ 100-50-5073 ROADWAY MAINTENANCE 60.00 0.595% 1,895$ 1,895$ 141$ 2,037$ 100-50-5074 TRANSPORTATION SERVICES 54.00 0.535% 1,706$ 1,706$ 127$ 1,833$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 130
513
100-12-1221 GENERAL REVENUE
.

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

ALLOCATION DETAIL
100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 47.00 0.466% 1,485$ 1,485$ 111$ 1,596$ 100-60-6021 CURRENT PLANNING 314.00 3.112% 9,919$ 9,919$ 740$ 10,660$ 100-60-6031 BUILDING INSPECTION 2,555.00 25.326% 80,712$ 80,712$ 6,023$ 86,736$ 100-60-6032 CODE ENFORCEMENT 32.00 0.317% 1,011$ 1,011$ 75$ 1,086$ 100-60-6034 PERMIT SERVICES 3.00 0.030% 95$ 95$ 7$ 102$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 785.00 7.781% 24,798$ 24,798$ 1,851$ 26,649$ 100-70-7015 SPECIAL EVENTS 73.00 0.724% 2,306$ 2,306$ 172$ 2,478$ 100-70-7022 ENVIRONMENTAL SERVICES 28.00 0.278% 885$ 885$ 66$ 951$ 110-60- BUILDING RECORDS MGMT FEE 450.00 4.461% 14,215$ 14,215$ 1,061$ 15,276$ 120-40- PROP 172 3.25 0.032% 103$ 103$ 8$ 110$ 125-30- EMT TRANSPORT FUND 31.50 0.312% 995$ 995$ 74$ 1,069$ 126-30- OPIOID SETTLEMENT 1.50 0.015% 47$ 47$ 4$ 51$ 130-00- 1% PEG Program 13.00 0.129% 411$ 411$ 31$ 441$ 220-50- SEWER 81.00 0.803% 2,559$ 2,559$ 191$ 2,750$ 245-70- AB 2766 AIR POLLUTION REDUCTION 4.00 0.040% 126$ 126$ 9$ 136$ 263-50- TRAFFIC IMPROVEMNT -MEASURE M2 13.00 0.129% 411$ 411$ 31$ 441$ 270-50- GAS TAX MAINTENANCE 63.00 0.624% 1,990$ 1,990$ 149$ 2,139$ 274-50- RMRA Road Maint Rehabilitation Account 11.00 0.109% 347$ 347$ 26$ 373$ 287-50- City-Wide TSIP 35.00 0.347% 1,106$ 1,106$ 83$ 1,188$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 51.00 0.506% 1,611$ 1,611$ 120$ 1,731$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS 18.00 0.178% 569$ 569$ 42$ 611$ 294-50- DEL RIO LANDSCAPE MAINTENANCE DISTRICT 15.00 0.149% 474$ 474$ 35$ 509$ 312-60- SB2-BUILDING HOMES & JOBS ACT 6.00 0.059% 190$ 190$ 14$ 204$ 315-60- CDBG - HOUSING REHAB/LOANS 2.00 0.020% 63$ 63$ 5$ 68$ 317-60- HOME 5.00 0.050% 158$ 158$ 12$ 170$ 350-40- TRAFFIC SAFETY 82.00 0.813% 2,590$ 2,590$ 193$ 2,784$ 354-40- AB3229-COPS/STATE-(SUPPL LAW ENF SERVS 2.25 0.022% 71$ 71$ 5$ 76$ 355-40- ASSET SEIZURE- FEDERAL 3.25 0.032% 103$ 103$ 8$ 110$ 356-40- ASSET SEIZURE - STATE (85%) 0.25 0.002% 8$ 8$ 1$ 8$ 357-40- ASSET SEIZURE - STATE (15%) 0.25 0.002% 8$ 8$ 1$ 8$ 358-40- RNSP - FEDERAL 2.50 0.025% 79$ 79$ 6$ 85$ 500-50- CAPITAL PROJECTS 2.00 0.020% 63$ 63$ 5$ 68$ 510-70- PARK ACQUISITION (INFILL) 42.00 0.416% 1,327$ 1,327$ 99$ 1,426$ 511-70- PARK ACQUISITION & DEVELOPMENT (QUIMBY) 1.00 0.010% 32$ 32$ 2$ 34$ 520-50- SEWER CONSTRUCTION 29.00 0.287% 916$ 916$ 68$ 984$ 540-50- OLD TOWNE PARKING FACILITY 4.00 0.040% 126$ 126$ 9$ 136$ 550-50- REIMBURSABLE CAPITAL PROJECTS 2.00 0.020% 63$ 63$ 5$ 68$ 553-50- CITY INFRASTRUCTURE BOND 1.00 0.010% 32$ 32$ 2$ 34$ 560-30- FIRE FACILITY FEE DISTRICTS ALL COM 6/07 57.00 0.565% 1,801$ 1,801$ 134$ 1,935$ 570-40- POLICE FACILITY FEES 9.00 0.089% 284$ 284$ 21$ 306$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 131
514
100-12-1221 GENERAL REVENUE
.

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

ALLOCATION DETAIL
573-70- LIBRARY FACILITY FEES 78.00 0.773% 2,464$ 2,464$ 184$ 2,648$ 600-80- WATER 110.00 1.090% 3,475$ 3,475$ 259$ 3,734$ 710-50- EQUIPMENT EXPENSE 4.00 0.040% 126$ 126$ 9$ 136$ 720-50- EQUIPMENT REPLACEMENT 4.00 0.040% 126$ 126$ 9$ 136$ 730-03- SELF INSURANCE - WORKERS COMPENSATION 22.00 0.218% 695$ 695$ 52$ 747$ 740-03- SELF INSURANCE - LIABILITY 94.00 0.932% 2,969$ 2,969$ 222$ 3,191$ 780-16- INFORMATION SYSTEMS FUND 2.00 0.020% 63$ 63$ 5$ 68$ 877-12- COMMUNITY FACILITIES DISTRICT 91-2 9.00 0.089% 284$ 284$ 21$ 306$ 878-12- COMM FACILITIES DISTRICT 06-1 DEL RIO 7.00 0.069% 221$ 221$ 17$ 238$ 916-60- AFFORDABLE HOUSING - NEW CONSTRUCTION 2.00 0.020% 63$ 63$ 5$ 68$ 920-98- REDEVELOPMENT OBLIGATION RETIREMENT FUND 2.00 0.020% 63$ 63$ 5$ 68$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND 5.00 0.050% 158$ 158$ 12$ 170$ 940-98- ORANGE MERGED CAPITAL PROJECTS 2.00 0.020% 63$ 63$ 5$ 68$ 987-98- ORANGE MERGED DEBT SERVICE 1.00 0.010% 32$ 32$ 2$ 34$ Total 10,088.50 100.000% 318,695$ -$ 318,695$ 21,127$ 339,822$ .

Allocation Basis: # of Cashiering Transactions
.

Source of Allocation: Transaction Report
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 132
515

ALLOCATION SUMMARY
100-12-1221 GENERAL REVENUE
100-01-0101 CITY COUNCIL -$ 32$ 32$ 100-02-0201 CITY MANAGER 41$ 347$ 389$ 100-03-0301 CITY ATTORNEY 41$ -$ 41$ 100-04-0401 CITY CLERK -$ 20,502$ 20,502$ 100-12-1201 FINANCE ADMIN 123$ 316$ 439$ 100-12-1205 PURCHASING AND WAREHOUSE -$ 32$ 32$ 100-12-1221 GENERAL REVENUE -$ 14,373$ 14,373$ 100-12-1231 GENERAL ACCOUNTING -$ 68$ 68$ 100-14-1401 HUMAN RESOURCES -$ 102$ 102$ 100-50-5028 FACILITY MAINTENANCE -$ 441$ 441$ 100-00-0000 NON DEPARTMENTAL 54,307$ 18,162$ 72,469$ 100-02-0218 ECONOMIC DEVELOPMENT -$ 102$ 102$ 100-20-2001 LIBRARY ADMINISTRATION -$ 2,274$ 2,274$ 100-20-2014 LENDING SERVICES -$ 32,284$ 32,284$ 100-20-2016 ADULT & BRANCH SERVICES -$ 10,252$ 10,252$ 100-20-2017 CHILDREN & TEEN SERVICES -$ 170$ 170$ 100-30-3011 FIRE ADMINISTRATION 307$ 2,495$ 2,802$ 100-30-3012 FIRE PREVENTION 60,580$ 16,651$ 77,231$ 100-30-3015 EMT PROGRAM -$ 306$ 306$ 100-30-3021 FIRE SUPPRESSION 1,097$ -$ 1,097$ 100-30-3022 PARAMEDICS 88$ 4,634$ 4,722$ 100-30-3023 FIRE TRAINING -$ 51$ 51$ 100-30-3024 Strike Team 3,422$ -$ 3,422$ 100-40-4001 OFFICE OF THE POLICE CHIEF 1,623$ 25$ 1,649$ 100-40-4011 POLICE ADMINISTRATION 42,068$ 1,697$ 43,766$ 100-40-4013 RECORDS -$ 9,964$ 9,964$ 100-40-4021 PATROL 483$ 17$ 500$ 100-40-4031 DETECTIVES 307$ 59$ 366$ 100-40-4032 GANGS 44$ 8$ 52$ 100-40-4033 NARCOTICS 395$ 144$ 539$ 100-40-4034 LAB/PROPERTY -$ 25$ 25$ Total
Revenue
Support Cash Receipts
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 133
516

ALLOCATION SUMMARY
100-12-1221 GENERAL REVENUE Total
Revenue
Support Cash Receipts
100-40-4041 TRAFFIC SERVICES 439$ 1,307$ 1,746$ 100-40-4081 HOMELAND SECURITY -$ 17$ 17$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 5,878$ 10,693$ 16,572$ 100-50-5011 ENGINEERING 5,922$ 611$ 6,533$ 100-50-5012 DEVELOPMENT SERVICES 37,462$ 6,009$ 43,471$ 100-50-5013 BUILDING & SAFETY -$ 102$ 102$ 100-50-5021 STREET MAINTENANCE SERVICES -$ 509$ 509$ 100-50-5022 REFUSE & SANITATION SERVICES 439$ -$ 439$ 100-50-5031 TRANSPORTATION PLANNING 1,711$ 3,972$ 5,683$ 100-50-5032 TRAFFIC OPERATIONS 3,773$ -$ 3,773$ 100-50-5073 ROADWAY MAINTENANCE -$ 2,037$ 2,037$ 100-50-5074 TRANSPORTATION SERVICES -$ 1,833$ 1,833$ 100-50-5095 Reimbursable 44$ -$ 44$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 20,179$ 1,596$ 21,774$ 100-60-6011 ADVANCE PLANNING 6,624$ -$ 6,624$ 100-60-6021 CURRENT PLANNING 10,660$ 10,660$ 21,319$ 100-60-6031 BUILDING INSPECTION -$ 86,736$ 86,736$ 100-60-6032 CODE ENFORCEMENT -$ 1,086$ 1,086$ 100-60-6034 PERMIT SERVICES 1,886$ 102$ 1,988$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 44$ 26,649$ 26,693$ 100-70-7014 RECREATION - ATHLETICS 44$ -$ 44$ 100-70-7015 SPECIAL EVENTS -$ 2,478$ 2,478$ 100-70-7022 ENVIRONMENTAL SERVICES 1,009$ 951$ 1,959$ 105-00- NON-DEPARTMENTAL 175$ -$ 175$ 110-60- BUILDING RECORDS MGMT FEE -$ 15,276$ 15,276$ 120-40- PROP 172 -$ 110$ 110$ 125-30- EMT TRANSPORT FUND -$ 1,069$ 1,069$ 126-30- OPIOID SETTLEMENT -$ 51$ 51$ 130-00- 1% PEG Program -$ 441$ 441$ 150-50- OC HEADSTART (OCPT) BUILDING MAINT 526$ -$ 526$ 220-50- SEWER 24,478$ 2,750$ 27,227$ 245-70- AB 2766 AIR POLLUTION REDUCTION -$ 136$ 136$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 134
517

ALLOCATION SUMMARY
100-12-1221 GENERAL REVENUE Total
Revenue
Support Cash Receipts
263-50- TRAFFIC IMPROVEMNT -MEASURE M2 -$ 441$ 441$ 270-50- GAS TAX MAINTENANCE 2,413$ 2,139$ 4,551$ 274-50- RMRA Road Maint Rehabilitation Account -$ 373$ 373$ 287-50- City-Wide TSIP -$ 1,188$ 1,188$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 44$ 1,731$ 1,775$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS -$ 611$ 611$ 294-50- DEL RIO LANDSCAPE MAINTENANCE DISTRICT -$ 509$ 509$ 312-60- SB2-BUILDING HOMES & JOBS ACT -$ 204$ 204$ 315-60- CDBG - HOUSING REHAB/LOANS -$ 68$ 68$ 317-60- HOME 44$ 170$ 214$ 350-40- TRAFFIC SAFETY -$ 2,784$ 2,784$ 353-40- FEDERAL POLICE GRANTS 44$ -$ 44$ 354-40- AB3229-COPS/STATE-(SUPPL LAW ENF SERVS -$ 76$ 76$ 355-40- ASSET SEIZURE- FEDERAL -$ 110$ 110$ 356-40- ASSET SEIZURE - STATE (85%) -$ 8$ 8$ 357-40- ASSET SEIZURE - STATE (15%) -$ 8$ 8$ 358-40- RNSP - FEDERAL -$ 85$ 85$ 500-50- CAPITAL PROJECTS -$ 68$ 68$ 510-70- PARK ACQUISITION (INFILL) -$ 1,426$ 1,426$ 511-70- PARK ACQUISITION & DEVELOPMENT (QUIMBY) -$ 34$ 34$ 512-70- EL MODENA PARK FACILITY - CELL TOWER FEE 658$ -$ 658$ 520-50- SEWER CONSTRUCTION 1,316$ 984$ 2,300$ 540-50- OLD TOWNE PARKING FACILITY -$ 136$ 136$ 550-50- REIMBURSABLE CAPITAL PROJECTS 921$ 68$ 989$ 553-50- CITY INFRASTRUCTURE BOND -$ 34$ 34$ 560-30- FIRE FACILITY FEE DISTRICTS ALL COM 6/07 -$ 1,935$ 1,935$ 570-40- POLICE FACILITY FEES -$ 306$ 306$ 573-70- LIBRARY FACILITY FEES -$ 2,648$ 2,648$ 600-80- WATER 43,823$ 3,734$ 47,557$ 710-50- EQUIPMENT EXPENSE 351$ 136$ 487$ 720-50- EQUIPMENT REPLACEMENT 1,228$ 136$ 1,364$ 730-03- SELF INSURANCE - WORKERS COMPENSATION -$ 747$ 747$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 135
518

ALLOCATION SUMMARY
100-12-1221 GENERAL REVENUE Total
Revenue
Support Cash Receipts
740-03- SELF INSURANCE - LIABILITY -$ 3,191$ 3,191$ 780-16- INFORMATION SYSTEMS FUND -$ 68$ 68$ 877-12- COMMUNITY FACILITIES DISTRICT 91-2 -$ 306$ 306$ 878-12- COMM FACILITIES DISTRICT 06-1 DEL RIO -$ 238$ 238$ 916-60- AFFORDABLE HOUSING - NEW CONSTRUCTION -$ 68$ 68$ 920-98- REDEVELOPMENT OBLIGATION RETIREMENT FUND -$ 68$ 68$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND 658$ 170$ 828$ 940-98- ORANGE MERGED CAPITAL PROJECTS 2,106$ 68$ 2,174$ 987-98- ORANGE MERGED DEBT SERVICE -$ 34$ 34$ Total 339,822$ 339,822$ 679,645$
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 136
519

8 GENERAL ACCOUNTING
The General Accounting Department is responsible for maintaining and reporting on the City’s ﬁnancial records. As part of these duties, the division processes accounts payable, including CalCard transactions; maintains the general ledger and associated internal controls; assists with payroll; and issues the Annual Comprehensive Financial Report, among other internal and external reports. General Accounting costs are allocated to Receiving Departments as follows:
• Accounts Payable – represents the costs associated with managing accounts payable. These costs are allocated by on the number of AP transactions per fund, department, and division.4
• CalCards – represents the costs associated with reviewing CalCard transactions. These costs are allocated based number of CalCards transactions per department.
• GL Management – represents the costs associated with maintaining the City’s general ledger. These costs are allocated based on the number of journal entries per department.
• Financial Reporting – represents costs associated with preparing internal and external ﬁnancial reports. These costs have been allocated based on budgeted expenditures per department.
• Payroll Support – represents the costs associated with supporting payroll processing. These costs are allocated based on the number of full-time equivalents (FTEs) per division, weighted by the number of paycodes.5 The chart on the following page illustrates the functions and measures used to allocate General Accounting costs. The top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.

4 To better account for the level of effort expended by Finance staff in managing accounts payable for departments with more or less internal staff support, AP transactions for the following departments have been weighted: Fire (1.3), Police (0.65). 5 To more accurately reﬂect the additional complexity of their payroll process, Fire divisions have been weighted by 1.5.

FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 137
520

GENERAL ACCOUNTING
Accounts
Payable
# of AP
Transactions
CalCards
# of CalCard
Transactions
GL
Management
# of Journal
Entries
Financial
Reporting
Budgeted
Expenditures
Payroll Support
FTE weighted
by # of
Paycodes
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 138
521

COSTS TO BE ALLOCATED
First Second
100-12-1231 GENERAL ACCOUNTING Allocation Allocation Total Departmental Expenditures 1,255,838$ 1,255,838$
Total Deductions -$ -$
Incoming Costs
100-01-0101 CITY COUNCIL 279$ 2,199$ 2,478$
100-02-0201 CITY MANAGER 13,440$ 1,500$ 14,940$
100-04-0401 CITY CLERK 10,129$ 1,979$ 12,108$
100-12-1201 FINANCE ADMIN 323,579$ 24,420$ 347,998$ 100-12-1205 PURCHASING AND WAREHOUSE 556$ 34$ 589$ 100-12-1221 GENERAL REVENUE 63$ 5$ 68$
100-12-1231 GENERAL ACCOUNTING 6,334$ 6,334$
100-14-1401 HUMAN RESOURCES 24,122$ 24,122$
Total Incoming Costs 348,045$ 60,592$ 408,637$
Total Cost Adjustments -$ -$
Total Costs to be Allocated 1,603,883$ 60,592$ 1,664,475$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 139
522
100-12-1231 GENERAL ACCOUNTING
Distribution Percentage 1.10% 14.44% 5.48% 18.08% 22.56% 38.35% Expense Type Expense ($)
Personnel
Salary and Benefits 1,111,238$ S 12,175$ 160,488$ 60,875$ 200,886$ 250,693$ 426,122$ Subtotal Personnel Cost 1,111,238$ 12,175$ 160,488$ 60,875$ 200,886$ 250,693$ 426,122$ Operatin g Services & Su pplies
Contractual Services 144,600$ S 1,584$ 20,883$ 7,921$ 26,140$ 32,621$ 55,449$ Subtotal Operating Cost 144,600$ 1,584$ 20,883$ 7,921$ 26,140$ 32,621$ 55,449$ DEPARTMENTAL EXPENDITURES 1,255,838$ 13,759$ 181,371$ 68,796$ 227,026$ 283,314$ 481,571$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ -$ -$ -$ -$ -$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ -$ -$ -$ -$ FUNCTIONAL COST 1,255,838$ 13,759$ 181,371$ 68,796$ 227,026$ 283,314$ 481,571$ First Allocation
Incoming - All Others 348,045$ 3,813$ 50,266$ 19,066$ 62,919$ 78,518$ 133,464$ Reallocate Admin Costs (0)$ (17,572)$ 2,566$ 973$ 3,212$ 4,008$ 6,813$ Unallocated Costs -$ -$ -$ -$ -$ -$ Subtotal of First Allocation 1,603,883$ 234,202$ 88,835$ 293,157$ 365,840$ 621,848$ Second Allocation
Incoming - All Others 60,592$ 664$ 8,751$ 3,319$ 10,954$ 13,669$ 23,235$ Reallocate Admin Costs 0$ (664)$ 97$ 37$ 121$ 151$ 257$ Unallocated Costs -$ -$ -$ -$ -$ -$ Subtotal of Second Allocation 60,592$ 8,848$ 3,356$ 11,075$ 13,821$ 23,492$ TOTAL ALLOCATED 1,664,475$ 243,050$ 92,191$ 304,232$ 379,661$ 645,340$

EXPENSE DETAIL
Payroll SupportFinancial
Reporting
Spread
Method General Admin Accounts
Payable CalCards GL
Management
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 140
523
100-12-1231 GENERAL ACCOUNTING
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Accounts Payable .
.
100-01-0101 CITY COUNCIL 10.00 0.058% 135$ 135$ 135$ 100-02-0201 CITY MANAGER 222.00 1.279% 2,995$ 2,995$ 2,995$ 100-03-0301 CITY ATTORNEY 175.00 1.008% 2,361$ 2,361$ 2,361$ 100-04-0401 CITY CLERK 184.00 1.060% 2,482$ 2,482$ 2,482$ 100-12-1201 FINANCE ADMIN 106.00 0.611% 1,430$ 1,430$ 1,430$ 100-12-1205 PURCHASING AND WAREHOUSE 48.00 0.276% 647$ 647$ 647$ 100-12-1221 GENERAL REVENUE 109.00 0.628% 1,470$ 1,470$ 1,470$ 100-12-1231 GENERAL ACCOUNTING 86.00 0.495% 1,160$ 1,160$ 1,160$ 100-14-1401 HUMAN RESOURCES 479.00 2.759% 6,461$ 6,461$ 258$ 6,720$ 100-50-5028 FACILITY MAINTENANCE 637.00 3.669% 8,593$ 8,593$ 343$ 8,936$ 100-00-0000 NON DEPARTMENTAL 192.00 1.106% 2,590$ 2,590$ 103$ 2,693$ 100-02-0218 ECONOMIC DEVELOPMENT 71.00 0.409% 958$ 958$ 38$ 996$ 100-20-2001 LIBRARY ADMINISTRATION 349.00 2.010% 4,708$ 4,708$ 188$ 4,896$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 93.00 0.536% 1,255$ 1,255$ 50$ 1,305$ 100-20-2014 LENDING SERVICES 37.00 0.213% 499$ 499$ 20$ 519$ 100-20-2016 ADULT & BRANCH SERVICES 54.00 0.311% 728$ 728$ 29$ 758$ 100-20-2017 CHILDREN & TEEN SERVICES 56.00 0.323% 755$ 755$ 30$ 786$ 100-30-3001 OFFICE OF THE FIRE CHIEF 16.90 0.097% 228$ 228$ 9$ 237$ 100-30-3011 FIRE ADMINISTRATION 920.40 5.301% 12,416$ 12,416$ 496$ 12,912$ 100-30-3012 FIRE PREVENTION 162.50 0.936% 2,192$ 2,192$ 88$ 2,280$ 100-30-3021 FIRE SUPPRESSION 891.80 5.137% 12,030$ 12,030$ 480$ 12,510$ 100-30-3022 PARAMEDICS 217.10 1.250% 2,929$ 2,929$ 117$ 3,046$ 100-30-3023 FIRE TRAINING 62.40 0.359% 842$ 842$ 34$ 875$ 100-30-3024 Strike Team 35.10 0.202% 473$ 473$ 19$ 492$ 100-40-4001 OFFICE OF THE POLICE CHIEF 25.35 0.146% 342$ 342$ 14$ 356$ 100-40-4011 POLICE ADMINISTRATION 1,242.15 7.154% 16,756$ 16,756$ 669$ 17,425$ 100-40-4012 DISPATCH 14.30 0.082% 193$ 193$ 8$ 201$ 100-40-4013 RECORDS 14.30 0.082% 193$ 193$ 8$ 201$ 100-40-4021 PATROL 159.25 0.917% 2,148$ 2,148$ 86$ 2,234$ 100-40-4031 DETECTIVES 76.70 0.442% 1,035$ 1,035$ 41$ 1,076$ 100-40-4032 GANGS 22.75 0.131% 307$ 307$ 12$ 319$ 100-40-4033 NARCOTICS 87.10 0.502% 1,175$ 1,175$ 47$ 1,222$ 100-40-4034 LAB/PROPERTY 42.25 0.243% 570$ 570$ 23$ 593$ 100-40-4041 TRAFFIC SERVICES 105.95 0.610% 1,429$ 1,429$ 57$ 1,486$ 100-40-4081 HOMELAND SECURITY 0.65 0.004% 9$ 9$ 0$ 9$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 230.00 1.325% 3,103$ 3,103$ 124$ 3,226$ 100-50-5011 ENGINEERING 36.00 0.207% 486$ 486$ 19$ 505$ 100-50-5012 DEVELOPMENT SERVICES 19.00 0.109% 256$ 256$ 10$ 267$ 100-50-5013 BUILDING & SAFETY 14.00 0.081% 189$ 189$ 8$ 196$ 100-50-5021 STREET MAINTENANCE SERVICES 45.00 0.259% 607$ 607$ 24$ 631$ 100-50-5022 REFUSE & SANITATION SERVICES 52.00 0.300% 701$ 701$ 28$ 729$

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 141
524
100-12-1231 GENERAL ACCOUNTING
.

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

ALLOCATION DETAIL
100-50-5025 TREE MAINTENANCE 64.00 0.369% 863$ 863$ 34$ 898$ 100-50-5031 TRANSPORTATION PLANNING 80.00 0.461% 1,079$ 1,079$ 43$ 1,122$ 100-50-5073 ROADWAY MAINTENANCE 101.00 0.582% 1,362$ 1,362$ 54$ 1,417$ 100-50-5074 TRANSPORTATION SERVICES 118.00 0.680% 1,592$ 1,592$ 64$ 1,655$ 100-50-5095 Reimbursable 14.00 0.081% 189$ 189$ 8$ 196$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 109.00 0.628% 1,470$ 1,470$ 59$ 1,529$ 100-60-6011 ADVANCE PLANNING 14.00 0.081% 189$ 189$ 8$ 196$ 100-60-6021 CURRENT PLANNING 109.00 0.628% 1,470$ 1,470$ 59$ 1,529$ 100-60-6031 BUILDING INSPECTION 108.00 0.622% 1,457$ 1,457$ 58$ 1,515$ 100-60-6032 CODE ENFORCEMENT 104.00 0.599% 1,403$ 1,403$ 56$ 1,459$ 100-60-6034 PERMIT SERVICES 38.00 0.219% 513$ 513$ 20$ 533$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 231.00 1.330% 3,116$ 3,116$ 124$ 3,241$ 100-70-7011 LEISURE SERVICES 324.00 1.866% 4,371$ 4,371$ 175$ 4,545$ 100-70-7014 RECREATION - ATHLETICS 105.00 0.605% 1,416$ 1,416$ 57$ 1,473$ 100-70-7015 SPECIAL EVENTS 201.00 1.158% 2,711$ 2,711$ 108$ 2,820$ 100-70-7022 ENVIRONMENTAL SERVICES 913.00 5.259% 12,316$ 12,316$ 492$ 12,808$ 100-70-7041 SENIOR SERVICES 17.00 0.098% 229$ 229$ 9$ 238$ 100-80-8041 WATER DISTRIBUTION 15.00 0.086% 202$ 202$ 8$ 210$ 100-98-9810 RDA ADMINISTRATION & OPERATIONS 2.00 0.012% 27$ 27$ 1$ 28$ 105-00- NON-DEPARTMENTAL 2.00 0.012% 27$ 27$ 1$ 28$ 110-60- BUILDING RECORDS MGMT FEE 71.00 0.409% 958$ 958$ 38$ 996$ 120-40- PROP 172 46.80 0.270% 631$ 631$ 25$ 657$ 125-30- EMT TRANSPORT FUND 354.90 2.044% 4,787$ 4,787$ 191$ 4,979$ 130-00- 1% PEG Program 30.00 0.173% 405$ 405$ 16$ 421$ 150-50- OC HEADSTART (OCPT) BUILDING MAINT 2.00 0.012% 27$ 27$ 1$ 28$ 220-50- SEWER 340.00 1.958% 4,586$ 4,586$ 183$ 4,770$ 245-70- AB 2766 AIR POLLUTION REDUCTION 40.00 0.230% 540$ 540$ 22$ 561$ 263-50- TRAFFIC IMPROVEMNT -MEASURE M2 362.00 2.085% 4,883$ 4,883$ 195$ 5,078$ 270-50- GAS TAX MAINTENANCE 161.00 0.927% 2,172$ 2,172$ 87$ 2,259$ 274-50- RMRA Road Maint Rehabilitation Account 24.00 0.138% 324$ 324$ 13$ 337$ 287-50- City-Wide TSIP 40.00 0.230% 540$ 540$ 22$ 561$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 110.00 0.634% 1,484$ 1,484$ 59$ 1,543$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS 33.00 0.190% 445$ 445$ 18$ 463$ 294-50- DEL RIO LANDSCAPE MAINTENANCE DISTRICT 18.00 0.104% 243$ 243$ 10$ 253$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT 87.00 0.501% 1,174$ 1,174$ 47$ 1,220$ 312-60- SB2-BUILDING HOMES & JOBS ACT 6.00 0.035% 81$ 81$ 3$ 84$ 317-60- HOME 93.00 0.536% 1,255$ 1,255$ 50$ 1,305$ 350-40- TRAFFIC SAFETY 43.55 0.251% 587$ 587$ 23$ 611$ 353-40- FEDERAL POLICE GRANTS 0.65 0.004% 9$ 9$ 0$ 9$ 354-40- AB3229-COPS/STATE-(SUPPL LAW ENF SERVS 3.25 0.019% 44$ 44$ 2$ 46$ 355-40- ASSET SEIZURE- FEDERAL 72.15 0.416% 973$ 973$ 39$ 1,012$ 356-40- ASSET SEIZURE - STATE (85%) 1.95 0.011% 26$ 26$ 1$ 27$ 360-40- ASSET SEIZURE - TREASURY 52.65 0.303% 710$ 710$ 28$ 739$ 500-50- CAPITAL PROJECTS 184.00 1.060% 2,482$ 2,482$ 99$ 2,581$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 142
525
100-12-1231 GENERAL ACCOUNTING
.

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

ALLOCATION DETAIL
510-70- PARK ACQUISITION (INFILL) 76.00 0.438% 1,025$ 1,025$ 41$ 1,066$ 511-70- PARK ACQUISITION & DEVELOPMENT (QUIMBY) 20.00 0.115% 270$ 270$ 11$ 281$ 512-70- EL MODENA PARK FACILITY - CELL TOWER FEE 5.00 0.029% 67$ 67$ 3$ 70$ 520-50- SEWER CONSTRUCTION 16.00 0.092% 216$ 216$ 9$ 224$ 540-50- OLD TOWNE PARKING FACILITY 14.00 0.081% 189$ 189$ 8$ 196$ 550-50- REIMBURSABLE CAPITAL PROJECTS 104.00 0.599% 1,403$ 1,403$ 56$ 1,459$ 551-70- GRIJALVA PARK FUND 6.00 0.035% 81$ 81$ 3$ 84$ 553-50- CITY INFRASTRUCTURE BOND 376.00 2.166% 5,072$ 5,072$ 203$ 5,275$ 555-50- PARKING IN LIEU 10.00 0.058% 135$ 135$ 5$ 140$ 560-30- FIRE FACILITY FEE DISTRICTS ALL COM 6/07 111.80 0.644% 1,508$ 1,508$ 60$ 1,568$ 570-40- POLICE FACILITY FEES 1.30 0.007% 18$ 18$ 1$ 18$ 573-70- LIBRARY FACILITY FEES 3.00 0.017% 40$ 40$ 2$ 42$ 600-80- WATER 2,111.00 12.159% 28,476$ 28,476$ 1,137$ 29,614$ 710-50- EQUIPMENT EXPENSE 590.00 3.398% 7,959$ 7,959$ 318$ 8,277$ 720-50- EQUIPMENT REPLACEMENT 439.00 2.529% 5,922$ 5,922$ 237$ 6,158$ 725-50- MAJOR BUILDING IMPROVEMENTS 7.00 0.040% 94$ 94$ 4$ 98$ 730-03- SELF INSURANCE - WORKERS COMPENSATION 306.00 1.762% 4,128$ 4,128$ 165$ 4,293$ 740-03- SELF INSURANCE - LIABILITY 373.00 2.148% 5,032$ 5,032$ 201$ 5,233$ 752-14- SELF INSURANCE - DENTAL 24.00 0.138% 324$ 324$ 13$ 337$ 760-00- EMPLOYEE ACCRUED LIABILITY 29.00 0.167% 391$ 391$ 16$ 407$ 780-16- INFORMATION SYSTEMS FUND 339.00 1.953% 4,573$ 4,573$ 183$ 4,756$ 790-16- COMPUTER REPLACEMENT 73.00 0.420% 985$ 985$ 39$ 1,024$ 810-00- CASH BOND DEPOSIT 4.00 0.023% 54$ 54$ 2$ 56$ 811-00- DPW Advance Payment 2.00 0.012% 27$ 27$ 1$ 28$ 877-12- COMMUNITY FACILITIES DISTRICT 91-2 2.00 0.012% 27$ 27$ 1$ 28$ 878-12- COMM FACILITIES DISTRICT 06-1 DEL RIO 1.00 0.006% 13$ 13$ 1$ 14$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND 40.00 0.230% 540$ 540$ 22$ 561$ 940-98- ORANGE MERGED CAPITAL PROJECTS 12.00 0.069% 162$ 162$ 6$ 168$ 952-98- CITY TRF: NW & SW MERGED 2003 TXBL BONDS 16.00 0.092% 216$ 216$ 9$ 224$ 954-98- CITY TRF: MERGED 2008 TAX EXEMPT BONDS 4.00 0.023% 54$ 54$ 2$ 56$ Total 17,361.95 100.000% 234,202$ -$ 234,202$ 8,848$ 243,050$ .

Allocation Basis: # of AP Transactions
.

Source of Allocation: Transaction Report
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 143
526
100-12-1231 GENERAL ACCOUNTING
.

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

ALLOCATION DETAIL
CalCards .
.
100-01-0101 CITY COUNCIL 5.00 0.257% 229$ 229$ 229$ 100-02-0201 CITY MANAGER 84.00 4.325% 3,843$ 3,843$ 3,843$ 100-03-0301 CITY ATTORNEY 29.00 1.493% 1,327$ 1,327$ 1,327$ 100-04-0401 CITY CLERK 44.00 2.266% 2,013$ 2,013$ 2,013$ 100-12-1201 FINANCE ADMIN 29.00 1.493% 1,327$ 1,327$ 1,327$ 100-12-1205 PURCHASING AND WAREHOUSE 5.00 0.257% 229$ 229$ 229$ 100-12-1221 GENERAL REVENUE 4.00 0.206% 183$ 183$ 183$ 100-12-1231 GENERAL ACCOUNTING 13.00 0.669% 595$ 595$ 595$ 100-14-1401 HUMAN RESOURCES 68.00 3.502% 3,111$ 3,111$ 132$ 3,243$ 100-50-5028 FACILITY MAINTENANCE 20.00 1.030% 915$ 915$ 39$ 954$ 100-00-0000 NON DEPARTMENTAL 26.00 1.339% 1,189$ 1,189$ 50$ 1,240$ 100-02-0218 ECONOMIC DEVELOPMENT 12.00 0.618% 549$ 549$ 23$ 572$ 100-20-2001 LIBRARY ADMINISTRATION 74.00 3.811% 3,385$ 3,385$ 144$ 3,529$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 17.00 0.875% 778$ 778$ 33$ 811$ 100-20-2014 LENDING SERVICES 21.00 1.081% 961$ 961$ 41$ 1,001$ 100-20-2016 ADULT & BRANCH SERVICES 28.00 1.442% 1,281$ 1,281$ 54$ 1,335$ 100-20-2017 CHILDREN & TEEN SERVICES 22.00 1.133% 1,006$ 1,006$ 43$ 1,049$ 100-30-3001 OFFICE OF THE FIRE CHIEF 7.00 0.360% 320$ 320$ 14$ 334$ 100-30-3011 FIRE ADMINISTRATION 71.00 3.656% 3,248$ 3,248$ 138$ 3,386$ 100-30-3012 FIRE PREVENTION 23.00 1.184% 1,052$ 1,052$ 45$ 1,097$ 100-30-3021 FIRE SUPPRESSION 113.00 5.819% 5,169$ 5,169$ 219$ 5,388$ 100-30-3022 PARAMEDICS 19.00 0.978% 869$ 869$ 37$ 906$ 100-30-3023 FIRE TRAINING 36.00 1.854% 1,647$ 1,647$ 70$ 1,717$ 100-30-3024 Strike Team 20.00 1.030% 915$ 915$ 39$ 954$ 100-40-4001 OFFICE OF THE POLICE CHIEF 13.00 0.669% 595$ 595$ 25$ 620$ 100-40-4011 POLICE ADMINISTRATION 102.00 5.252% 4,666$ 4,666$ 198$ 4,864$ 100-40-4012 DISPATCH 3.00 0.154% 137$ 137$ 6$ 143$ 100-40-4013 RECORDS 8.00 0.412% 366$ 366$ 16$ 381$ 100-40-4021 PATROL 24.00 1.236% 1,098$ 1,098$ 47$ 1,144$ 100-40-4031 DETECTIVES 11.00 0.566% 503$ 503$ 21$ 525$ 100-40-4032 GANGS 3.00 0.154% 137$ 137$ 6$ 143$ 100-40-4033 NARCOTICS 9.00 0.463% 412$ 412$ 17$ 429$ 100-40-4034 LAB/PROPERTY 5.00 0.257% 229$ 229$ 10$ 238$ 100-40-4041 TRAFFIC SERVICES 16.00 0.824% 732$ 732$ 31$ 763$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 33.00 1.699% 1,510$ 1,510$ 64$ 1,574$ 100-50-5011 ENGINEERING 8.00 0.412% 366$ 366$ 16$ 381$ 100-50-5012 DEVELOPMENT SERVICES 9.00 0.463% 412$ 412$ 17$ 429$ 100-50-5021 STREET MAINTENANCE SERVICES 10.00 0.515% 457$ 457$ 19$ 477$ 100-50-5025 TREE MAINTENANCE 6.00 0.309% 274$ 274$ 12$ 286$ 100-50-5031 TRANSPORTATION PLANNING 16.00 0.824% 732$ 732$ 31$ 763$ 100-50-5073 ROADWAY MAINTENANCE 13.00 0.669% 595$ 595$ 25$ 620$ 100-50-5074 TRANSPORTATION SERVICES 8.00 0.412% 366$ 366$ 16$ 381$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 144
527
100-12-1231 GENERAL ACCOUNTING
.

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

ALLOCATION DETAIL
100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 37.00 1.905% 1,693$ 1,693$ 72$ 1,764$ 100-60-6011 ADVANCE PLANNING 7.00 0.360% 320$ 320$ 14$ 334$ 100-60-6021 CURRENT PLANNING 18.00 0.927% 823$ 823$ 35$ 858$ 100-60-6031 BUILDING INSPECTION 6.00 0.309% 274$ 274$ 12$ 286$ 100-60-6032 CODE ENFORCEMENT 22.00 1.133% 1,006$ 1,006$ 43$ 1,049$ 100-60-6034 PERMIT SERVICES 6.00 0.309% 274$ 274$ 12$ 286$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 36.00 1.854% 1,647$ 1,647$ 70$ 1,717$ 100-70-7011 LEISURE SERVICES 54.00 2.781% 2,470$ 2,470$ 105$ 2,575$ 100-70-7014 RECREATION - ATHLETICS 32.00 1.648% 1,464$ 1,464$ 62$ 1,526$ 100-70-7015 SPECIAL EVENTS 27.00 1.390% 1,235$ 1,235$ 52$ 1,288$ 100-70-7022 ENVIRONMENTAL SERVICES 138.00 7.106% 6,313$ 6,313$ 268$ 6,581$ 100-70-7041 SENIOR SERVICES 1.00 0.051% 46$ 46$ 2$ 48$ 110-60- BUILDING RECORDS MGMT FEE 18.00 0.927% 823$ 823$ 35$ 858$ 120-40- PROP 172 14.00 0.721% 640$ 640$ 27$ 668$ 125-30- EMT TRANSPORT FUND 28.00 1.442% 1,281$ 1,281$ 54$ 1,335$ 130-00- 1% PEG Program 1.00 0.051% 46$ 46$ 2$ 48$ 150-50- OC HEADSTART (OCPT) BUILDING MAINT 1.00 0.051% 46$ 46$ 2$ 48$ 220-50- SEWER 36.00 1.854% 1,647$ 1,647$ 70$ 1,717$ 245-70- AB 2766 AIR POLLUTION REDUCTION 1.00 0.051% 46$ 46$ 2$ 48$ 263-50- TRAFFIC IMPROVEMNT -MEASURE M2 17.00 0.875% 778$ 778$ 33$ 811$ 270-50- GAS TAX MAINTENANCE 36.00 1.854% 1,647$ 1,647$ 70$ 1,717$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 3.00 0.154% 137$ 137$ 6$ 143$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT 14.00 0.721% 640$ 640$ 27$ 668$ 317-60- HOME 15.00 0.772% 686$ 686$ 29$ 715$ 355-40- ASSET SEIZURE- FEDERAL 4.00 0.206% 183$ 183$ 8$ 191$ 356-40- ASSET SEIZURE - STATE (85%) 2.00 0.103% 91$ 91$ 4$ 95$ 360-40- ASSET SEIZURE - TREASURY 9.00 0.463% 412$ 412$ 17$ 429$ 510-70- PARK ACQUISITION (INFILL) 12.00 0.618% 549$ 549$ 23$ 572$ 512-70- EL MODENA PARK FACILITY - CELL TOWER FEE 1.00 0.051% 46$ 46$ 2$ 48$ 550-50- REIMBURSABLE CAPITAL PROJECTS 1.00 0.051% 46$ 46$ 2$ 48$ 551-70- GRIJALVA PARK FUND 1.00 0.051% 46$ 46$ 2$ 48$ 553-50- CITY INFRASTRUCTURE BOND 13.00 0.669% 595$ 595$ 25$ 620$ 560-30- FIRE FACILITY FEE DISTRICTS ALL COM 6/07 10.00 0.515% 457$ 457$ 19$ 477$ 600-80- WATER 93.00 4.789% 4,254$ 4,254$ 181$ 4,435$ 710-50- EQUIPMENT EXPENSE 60.00 3.090% 2,745$ 2,745$ 116$ 2,861$ 720-50- EQUIPMENT REPLACEMENT 10.00 0.515% 457$ 457$ 19$ 477$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 145
528
100-12-1231 GENERAL ACCOUNTING
.

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

ALLOCATION DETAIL
730-03- SELF INSURANCE - WORKERS COMPENSATION 14.00 0.721% 640$ 640$ 27$ 668$ 740-03- SELF INSURANCE - LIABILITY 15.00 0.772% 686$ 686$ 29$ 715$ 780-16- INFORMATION SYSTEMS FUND 31.00 1.596% 1,418$ 1,418$ 60$ 1,478$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND 11.00 0.566% 503$ 503$ 21$ 525$ Total 1,942.00 100.000% 88,835$ -$ 88,835$ 3,356$ 92,191$ .

Allocation Basis: # of CalCard Transactions
.

Source of Allocation: CalCards Report
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 146
529
100-12-1231 GENERAL ACCOUNTING
.

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

ALLOCATION DETAIL
GL Management .
.
100-01-0101 CITY COUNCIL 6.00 0.077% 227$ 227$ 227$ 100-02-0201 CITY MANAGER 4.00 0.052% 151$ 151$ 151$ 100-03-0301 CITY ATTORNEY 4.00 0.052% 151$ 151$ 151$ 100-04-0401 CITY CLERK 6.00 0.077% 227$ 227$ 227$ 100-12-1201 FINANCE ADMIN 17.00 0.219% 643$ 643$ 643$ 100-12-1205 PURCHASING AND WAREHOUSE 1.00 0.013% 38$ 38$ 38$ 100-12-1221 GENERAL REVENUE 103.00 1.330% 3,898$ 3,898$ 3,898$ 100-12-1231 GENERAL ACCOUNTING 1.00 0.013% 38$ 38$ 38$ 100-14-1401 HUMAN RESOURCES 5.00 0.065% 189$ 189$ 7$ 197$ 100-50-5028 FACILITY MAINTENANCE 9.00 0.116% 341$ 341$ 13$ 354$ 100-00-0000 NON DEPARTMENTAL 888.00 11.464% 33,607$ 33,607$ 1,293$ 34,901$ 100-20-2001 LIBRARY ADMINISTRATION 33.00 0.426% 1,249$ 1,249$ 48$ 1,297$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 2.00 0.026% 76$ 76$ 3$ 79$ 100-20-2014 LENDING SERVICES 2.00 0.026% 76$ 76$ 3$ 79$ 100-20-2016 ADULT & BRANCH SERVICES 4.00 0.052% 151$ 151$ 6$ 157$ 100-20-2017 CHILDREN & TEEN SERVICES 5.00 0.065% 189$ 189$ 7$ 197$ 100-30-3001 OFFICE OF THE FIRE CHIEF 14.00 0.181% 530$ 530$ 20$ 550$ 100-30-3011 FIRE ADMINISTRATION 9.00 0.116% 341$ 341$ 13$ 354$ 100-30-3012 FIRE PREVENTION 6.00 0.077% 227$ 227$ 9$ 236$ 100-30-3015 EMT PROGRAM 5.00 0.065% 189$ 189$ 7$ 197$ 100-30-3021 FIRE SUPPRESSION 3.00 0.039% 114$ 114$ 4$ 118$ 100-30-3022 PARAMEDICS 60.00 0.775% 2,271$ 2,271$ 87$ 2,358$ 100-40-4001 OFFICE OF THE POLICE CHIEF 20.00 0.258% 757$ 757$ 29$ 786$ 100-40-4011 POLICE ADMINISTRATION 9.00 0.116% 341$ 341$ 13$ 354$ 100-40-4013 RECORDS 14.00 0.181% 530$ 530$ 20$ 550$ 100-40-4021 PATROL 2.00 0.026% 76$ 76$ 3$ 79$ 100-40-4031 DETECTIVES 1.00 0.013% 38$ 38$ 1$ 39$ 100-40-4032 GANGS 1.00 0.013% 38$ 38$ 1$ 39$ 100-40-4033 NARCOTICS 3.00 0.039% 114$ 114$ 4$ 118$ 100-40-4041 TRAFFIC SERVICES 20.00 0.258% 757$ 757$ 29$ 786$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 21.00 0.271% 795$ 795$ 31$ 825$ 100-50-5011 ENGINEERING 12.00 0.155% 454$ 454$ 17$ 472$ 100-50-5012 DEVELOPMENT SERVICES 7.00 0.090% 265$ 265$ 10$ 275$ 100-50-5031 TRANSPORTATION PLANNING 10.00 0.129% 378$ 378$ 15$ 393$ 100-50-5074 TRANSPORTATION SERVICES 4.00 0.052% 151$ 151$ 6$ 157$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 15.00 0.194% 568$ 568$ 22$ 590$ 100-60-6011 ADVANCE PLANNING 2.00 0.026% 76$ 76$ 3$ 79$ 100-60-6021 CURRENT PLANNING 14.00 0.181% 530$ 530$ 20$ 550$ 100-60-6031 BUILDING INSPECTION 32.00 0.413% 1,211$ 1,211$ 47$ 1,258$ 100-60-6032 CODE ENFORCEMENT 1.00 0.013% 38$ 38$ 1$ 39$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 38.00 0.491% 1,438$ 1,438$ 55$ 1,494$ 100-70-7011 LEISURE SERVICES 1.00 0.013% 38$ 38$ 1$ 39$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 147
530
100-12-1231 GENERAL ACCOUNTING
.

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

ALLOCATION DETAIL
100-70-7015 SPECIAL EVENTS 4.00 0.052% 151$ 151$ 6$ 157$ 100-70-7022 ENVIRONMENTAL SERVICES 22.00 0.284% 833$ 833$ 32$ 865$ 100-70-7041 SENIOR SERVICES 1.00 0.013% 38$ 38$ 1$ 39$ 100-98-9810 RDA ADMINISTRATION & OPERATIONS 8.00 0.103% 303$ 303$ 12$ 314$ 105-00- NON-DEPARTMENTAL 9.00 0.116% 341$ 341$ 13$ 354$ 110-60- BUILDING RECORDS MGMT FEE 71.00 0.917% 2,687$ 2,687$ 103$ 2,790$ 120-40- PROP 172 65.00 0.839% 2,460$ 2,460$ 95$ 2,555$ 125-30- EMT TRANSPORT FUND 95.00 1.226% 3,595$ 3,595$ 138$ 3,734$ 126-30- OPIOID SETTLEMENT 14.00 0.181% 530$ 530$ 20$ 550$ 130-00- 1% PEG Program 35.00 0.452% 1,325$ 1,325$ 51$ 1,376$ 140-60- CASp Certification & Training Fund 43.00 0.555% 1,627$ 1,627$ 63$ 1,690$ 150-50- OC HEADSTART (OCPT) BUILDING MAINT 35.00 0.452% 1,325$ 1,325$ 51$ 1,376$ 220-50- SEWER 165.00 2.130% 6,245$ 6,245$ 240$ 6,485$ 245-70- AB 2766 AIR POLLUTION REDUCTION 25.00 0.323% 946$ 946$ 36$ 983$ 263-50- TRAFFIC IMPROVEMNT -MEASURE M2 86.00 1.110% 3,255$ 3,255$ 125$ 3,380$ 270-50- GAS TAX MAINTENANCE 203.00 2.621% 7,683$ 7,683$ 296$ 7,978$ 274-50- RMRA Road Maint Rehabilitation Account 30.00 0.387% 1,135$ 1,135$ 44$ 1,179$ 287-50- City-Wide TSIP 53.00 0.684% 2,006$ 2,006$ 77$ 2,083$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 56.00 0.723% 2,119$ 2,119$ 82$ 2,201$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS 54.00 0.697% 2,044$ 2,044$ 79$ 2,122$ 294-50- DEL RIO LANDSCAPE MAINTENANCE DISTRICT 55.00 0.710% 2,082$ 2,082$ 80$ 2,162$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT 50.00 0.645% 1,892$ 1,892$ 73$ 1,965$ 312-60- SB2-BUILDING HOMES & JOBS ACT 18.00 0.232% 681$ 681$ 26$ 707$ 315-60- CDBG - HOUSING REHAB/LOANS 35.00 0.452% 1,325$ 1,325$ 51$ 1,376$ 316-60- FEDERAL RENTAL REHABILITATION 23.00 0.297% 870$ 870$ 33$ 904$ 317-60- HOME 111.00 1.433% 4,201$ 4,201$ 162$ 4,363$ 320-70- CALIFORNIA PARKLANDS 23.00 0.297% 870$ 870$ 33$ 904$ 350-40- TRAFFIC SAFETY 25.00 0.323% 946$ 946$ 36$ 983$ 354-40- AB3229-COPS/STATE-(SUPPL LAW ENF SERVS 31.00 0.400% 1,173$ 1,173$ 45$ 1,218$ 355-40- ASSET SEIZURE- FEDERAL 40.00 0.516% 1,514$ 1,514$ 58$ 1,572$ 356-40- ASSET SEIZURE - STATE (85%) 19.00 0.245% 719$ 719$ 28$ 747$ 357-40- ASSET SEIZURE - STATE (15%) 19.00 0.245% 719$ 719$ 28$ 747$ 358-40- RNSP - FEDERAL 25.00 0.323% 946$ 946$ 36$ 983$ 359-40- RNSP - TREASURY 19.00 0.245% 719$ 719$ 28$ 747$ 360-40- ASSET SEIZURE - TREASURY 40.00 0.516% 1,514$ 1,514$ 58$ 1,572$ 400-00- CITY DEBT SERVICE 11.00 0.142% 416$ 416$ 16$ 432$ 500-50- CAPITAL PROJECTS 62.00 0.800% 2,346$ 2,346$ 90$ 2,437$ 510-70- PARK ACQUISITION (INFILL) 49.00 0.633% 1,854$ 1,854$ 71$ 1,926$ 511-70- PARK ACQUISITION & DEVELOPMENT (QUIMBY) 25.00 0.323% 946$ 946$ 36$ 983$ 512-70- EL MODENA PARK FACILITY - CELL TOWER FEE 23.00 0.297% 870$ 870$ 33$ 904$ 520-50- SEWER CONSTRUCTION 40.00 0.516% 1,514$ 1,514$ 58$ 1,572$ 530-50- DRAINAGE DISTRICTS 23.00 0.297% 870$ 870$ 33$ 904$ 540-50- OLD TOWNE PARKING FACILITY 23.00 0.297% 870$ 870$ 33$ 904$ 550-50- REIMBURSABLE CAPITAL PROJECTS 69.00 0.891% 2,611$ 2,611$ 100$ 2,712$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 148
531
100-12-1231 GENERAL ACCOUNTING
.

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

ALLOCATION DETAIL
551-70- GRIJALVA PARK FUND 10.00 0.129% 378$ 378$ 15$ 393$ 553-50- CITY INFRASTRUCTURE BOND 44.00 0.568% 1,665$ 1,665$ 64$ 1,729$ 555-50- PARKING IN LIEU 23.00 0.297% 870$ 870$ 33$ 904$ 560-30- FIRE FACILITY FEE DISTRICTS ALL COM 6/07 36.00 0.465% 1,362$ 1,362$ 52$ 1,415$ 570-40- POLICE FACILITY FEES 36.00 0.465% 1,362$ 1,362$ 52$ 1,415$ 573-70- LIBRARY FACILITY FEES 37.00 0.478% 1,400$ 1,400$ 54$ 1,454$ 600-80- WATER 307.00 3.963% 11,619$ 11,619$ 447$ 12,066$ 710-50- EQUIPMENT EXPENSE 106.00 1.368% 4,012$ 4,012$ 154$ 4,166$ 720-50- EQUIPMENT REPLACEMENT 2,723.00 35.154% 103,055$ 103,055$ 3,966$ 107,021$ 730-03- SELF INSURANCE - WORKERS COMPENSATION 146.00 1.885% 5,526$ 5,526$ 213$ 5,738$ 740-03- SELF INSURANCE - LIABILITY 105.00 1.356% 3,974$ 3,974$ 153$ 4,127$ 752-14- SELF INSURANCE - DENTAL 20.00 0.258% 757$ 757$ 29$ 786$ 760-00- EMPLOYEE ACCRUED LIABILITY 16.00 0.207% 606$ 606$ 23$ 629$ 780-16- INFORMATION SYSTEMS FUND 54.00 0.697% 2,044$ 2,044$ 79$ 2,122$ 790-16- COMPUTER REPLACEMENT 11.00 0.142% 416$ 416$ 16$ 432$ 810-00- CASH BOND DEPOSIT 9.00 0.116% 341$ 341$ 13$ 354$ 877-12- COMMUNITY FACILITIES DISTRICT 91-2 37.00 0.478% 1,400$ 1,400$ 54$ 1,454$ 878-12- COMM FACILITIES DISTRICT 06-1 DEL RIO 41.00 0.529% 1,552$ 1,552$ 60$ 1,611$ 916-60- AFFORDABLE HOUSING - NEW CONSTRUCTION 51.00 0.658% 1,930$ 1,930$ 74$ 2,004$ 920-98- REDEVELOPMENT OBLIGATION RETIREMENT FUND 50.00 0.645% 1,892$ 1,892$ 73$ 1,965$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND 181.00 2.337% 6,850$ 6,850$ 264$ 7,114$ 940-98- ORANGE MERGED CAPITAL PROJECTS 98.00 1.265% 3,709$ 3,709$ 143$ 3,852$ 951-98- City Trf: Tustin Project-Taxable Bonds 23.00 0.297% 870$ 870$ 33$ 904$ 952-98- CITY TRF: NW & SW MERGED 2003 TXBL BONDS 23.00 0.297% 870$ 870$ 33$ 904$ 953-98- CITY TRF: NW & SW MERGED 2003 TAX EXEMPT 23.00 0.297% 870$ 870$ 33$ 904$ 954-98- CITY TRF: MERGED 2008 TAX EXEMPT BONDS 23.00 0.297% 870$ 870$ 33$ 904$ 987-98- ORANGE MERGED DEBT SERVICE 74.00 0.955% 2,801$ 2,801$ 108$ 2,908$ 998-00- GENERAL FIXED ASSETS ACC. GR. 69.00 0.891% 2,611$ 2,611$ 100$ 2,712$ 999-00- GENERAL LONG TERM ACCT. GR. 24.00 0.310% 908$ 908$ 35$ 943$ Total 7,746.00 100.000% 293,157$ -$ 293,157$ 11,075$ 304,232$ .

Allocation Basis: # of Journal Entries
.

Source of Allocation: Journal Entries Log
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 149
532
100-12-1231 GENERAL ACCOUNTING
.

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

ALLOCATION DETAIL
Financial Reporting .
.
100-01-0101 CITY COUNCIL 82,601.00 0.029% 108$ 108$ 108$ 100-02-0201 CITY MANAGER 2,152,717.00 0.768% 2,810$ 2,810$ 2,810$ 100-03-0301 CITY ATTORNEY 1,544,422.45 0.551% 2,016$ 2,016$ 2,016$ 100-04-0401 CITY CLERK 1,379,137.00 0.492% 1,800$ 1,800$ 1,800$ 100-12-1201 FINANCE ADMIN 1,267,615.00 0.452% 1,654$ 1,654$ 1,654$ 100-12-1205 PURCHASING AND WAREHOUSE 762,172.00 0.272% 995$ 995$ 995$ 100-12-1221 GENERAL REVENUE 639,523.00 0.228% 835$ 835$ 835$ 100-12-1231 GENERAL ACCOUNTING 1,255,838.00 0.448% 1,639$ 1,639$ 1,639$ 100-14-1401 HUMAN RESOURCES 2,204,786.00 0.787% 2,878$ 2,878$ 112$ 2,990$ 100-50-5028 FACILITY MAINTENANCE 1,713,042.00 0.611% 2,236$ 2,236$ 87$ 2,323$ 100-02-0218 ECONOMIC DEVELOPMENT 37,500.00 0.013% 49$ 49$ 2$ 51$ 100-05-0501 CITY TREASURER 4,380.00 0.002% 6$ 6$ 0$ 6$ 100-20-2001 LIBRARY ADMINISTRATION 3,135,737.12 1.119% 4,093$ 4,093$ 160$ 4,252$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 904,115.94 0.323% 1,180$ 1,180$ 46$ 1,226$ 100-20-2014 LENDING SERVICES 1,078,030.00 0.385% 1,407$ 1,407$ 55$ 1,462$ 100-20-2016 ADULT & BRANCH SERVICES 1,051,448.00 0.375% 1,372$ 1,372$ 54$ 1,426$ 100-20-2017 CHILDREN & TEEN SERVICES 689,668.00 0.246% 900$ 900$ 35$ 935$ 100-30-3001 OFFICE OF THE FIRE CHIEF 1,558,238.00 0.556% 2,034$ 2,034$ 79$ 2,113$ 100-30-3011 FIRE ADMINISTRATION 2,030,178.00 0.724% 2,650$ 2,650$ 103$ 2,753$ 100-30-3012 FIRE PREVENTION 2,655,824.00 0.947% 3,466$ 3,466$ 135$ 3,602$ 100-30-3021 FIRE SUPPRESSION 14,299,348.00 5.101% 18,663$ 18,663$ 729$ 19,391$ 100-30-3022 PARAMEDICS 10,793,833.00 3.851% 14,088$ 14,088$ 550$ 14,638$ 100-30-3023 FIRE TRAINING 617,432.00 0.220% 806$ 806$ 31$ 837$ 100-40-4001 OFFICE OF THE POLICE CHIEF 5,202,804.00 1.856% 6,790$ 6,790$ 265$ 7,056$ 100-40-4011 POLICE ADMINISTRATION 8,244,364.84 2.941% 10,760$ 10,760$ 420$ 11,180$ 100-40-4012 DISPATCH 2,874,616.00 1.026% 3,752$ 3,752$ 146$ 3,898$ 100-40-4013 RECORDS 1,811,788.00 0.646% 2,365$ 2,365$ 92$ 2,457$ 100-40-4021 PATROL 23,247,238.00 8.294% 30,341$ 30,341$ 1,185$ 31,526$ 100-40-4031 DETECTIVES 5,379,948.00 1.919% 7,022$ 7,022$ 274$ 7,296$ 100-40-4032 GANGS 2,084,469.00 0.744% 2,721$ 2,721$ 106$ 2,827$ 100-40-4033 NARCOTICS 2,573,125.00 0.918% 3,358$ 3,358$ 131$ 3,489$ 100-40-4034 LAB/PROPERTY 757,462.00 0.270% 989$ 989$ 39$ 1,027$ 100-40-4041 TRAFFIC SERVICES 5,589,435.96 1.994% 7,295$ 7,295$ 285$ 7,580$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 2,478,044.67 0.884% 3,234$ 3,234$ 126$ 3,360$ 100-50-5011 ENGINEERING 1,071,844.00 0.382% 1,399$ 1,399$ 55$ 1,454$ 100-50-5012 DEVELOPMENT SERVICES 744,972.00 0.266% 972$ 972$ 38$ 1,010$ 100-50-5021 STREET MAINTENANCE SERVICES 1,275,368.00 0.455% 1,665$ 1,665$ 65$ 1,730$ 100-50-5022 REFUSE & SANITATION SERVICES 115,970.00 0.041% 151$ 151$ 6$ 157$ 100-50-5025 TREE MAINTENANCE 728,429.00 0.260% 951$ 951$ 37$ 988$ 100-50-5031 TRANSPORTATION PLANNING 824,026.52 0.294% 1,075$ 1,075$ 42$ 1,117$ 100-50-5032 TRAFFIC OPERATIONS 249,334.00 0.089% 325$ 325$ 13$ 338$ 100-50-5073 ROADWAY MAINTENANCE 170,000.00 0.061% 222$ 222$ 9$ 231$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 150
533
100-12-1231 GENERAL ACCOUNTING
.

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

ALLOCATION DETAIL
100-50-5074 TRANSPORTATION SERVICES 282,334.79 0.101% 368$ 368$ 14$ 383$ 100-50-5095 Reimbursable 21,309.01 0.008% 28$ 28$ 1$ 29$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 1,867,840.49 0.666% 2,438$ 2,438$ 95$ 2,533$ 100-60-6011 ADVANCE PLANNING 551,409.00 0.197% 720$ 720$ 28$ 748$ 100-60-6021 CURRENT PLANNING 743,484.81 0.265% 970$ 970$ 38$ 1,008$ 100-60-6031 BUILDING INSPECTION 635,343.74 0.227% 829$ 829$ 32$ 862$ 100-60-6032 CODE ENFORCEMENT 1,130,980.00 0.403% 1,476$ 1,476$ 58$ 1,534$ 100-60-6034 PERMIT SERVICES 1,092,606.00 0.390% 1,426$ 1,426$ 56$ 1,482$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 2,670,596.00 0.953% 3,486$ 3,486$ 136$ 3,622$ 100-70-7011 LEISURE SERVICES 2,814,134.00 1.004% 3,673$ 3,673$ 143$ 3,816$ 100-70-7014 RECREATION - ATHLETICS 1,024,343.00 0.365% 1,337$ 1,337$ 52$ 1,389$ 100-70-7015 SPECIAL EVENTS 272,374.00 0.097% 355$ 355$ 14$ 369$ 100-70-7022 ENVIRONMENTAL SERVICES 5,123,867.38 1.828% 6,687$ 6,687$ 261$ 6,948$ 100-70-7041 SENIOR SERVICES 389,306.00 0.139% 508$ 508$ 20$ 528$ 100-80-8041 WATER DISTRIBUTION 28,180.00 0.010% 37$ 37$ 1$ 38$ 100-98-9810 RDA ADMINISTRATION & OPERATIONS 2,613.00 0.001% 3$ 3$ 0$ 4$ 105-00- NON-DEPARTMENTAL 35,000.00 0.012% 46$ 46$ 2$ 47$ 110-60- BUILDING RECORDS MGMT FEE 871,542.38 0.311% 1,137$ 1,137$ 44$ 1,182$ 120-40- PROP 172 1,495,248.00 0.533% 1,952$ 1,952$ 76$ 2,028$ 125-30- EMT TRANSPORT FUND 3,432,094.00 1.224% 4,479$ 4,479$ 175$ 4,654$ 126-30- OPIOID SETTLEMENT 94,600.00 0.034% 123$ 123$ 5$ 128$ 130-00- 1% PEG Program 322,209.00 0.115% 421$ 421$ 16$ 437$ 140-60- CASp Certification & Training Fund 128,190.00 0.046% 167$ 167$ 7$ 174$ 150-50- OC HEADSTART (OCPT) BUILDING MAINT 12,299.00 0.004% 16$ 16$ 1$ 17$ 220-50- SEWER 9,728,574.86 3.471% 12,697$ 12,697$ 496$ 13,193$ 245-70- AB 2766 AIR POLLUTION REDUCTION 87,778.00 0.031% 115$ 115$ 4$ 119$ 263-50- TRAFFIC IMPROVEMNT -MEASURE M2 6,617,628.49 2.361% 8,637$ 8,637$ 337$ 8,974$ 270-50- GAS TAX MAINTENANCE 4,198,465.13 1.498% 5,480$ 5,480$ 214$ 5,694$ 274-50- RMRA Road Maint Rehabilitation Account 5,047,853.22 1.801% 6,588$ 6,588$ 257$ 6,845$ 287-50- City-Wide TSIP 1,597,929.81 0.570% 2,086$ 2,086$ 81$ 2,167$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 978,745.00 0.349% 1,277$ 1,277$ 50$ 1,327$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS 50,103.00 0.018% 65$ 65$ 3$ 68$ 294-50- DEL RIO LANDSCAPE MAINTENANCE DISTRICT 115,287.00 0.041% 150$ 150$ 6$ 156$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT 676,374.75 0.241% 883$ 883$ 34$ 917$ 312-60- SB2-BUILDING HOMES & JOBS ACT 2,908,830.47 1.038% 3,796$ 3,796$ 148$ 3,945$ 317-60- HOME 360,860.50 0.129% 471$ 471$ 18$ 489$ 350-40- TRAFFIC SAFETY 82,400.00 0.029% 108$ 108$ 4$ 112$ 353-40- FEDERAL POLICE GRANTS 12,884.00 0.005% 17$ 17$ 1$ 17$ 354-40- AB3229-COPS/STATE-(SUPPL LAW ENF SERVS 807,927.00 0.288% 1,054$ 1,054$ 41$ 1,096$ 355-40- ASSET SEIZURE- FEDERAL 379,071.23 0.135% 495$ 495$ 19$ 514$ 356-40- ASSET SEIZURE - STATE (85%) 20,000.00 0.007% 26$ 26$ 1$ 27$ 358-40- RNSP - FEDERAL 75,000.00 0.027% 98$ 98$ 4$ 102$ 360-40- ASSET SEIZURE - TREASURY 118,000.00 0.042% 154$ 154$ 6$ 160$ 500-50- CAPITAL PROJECTS 4,140,618.58 1.477% 5,404$ 5,404$ 211$ 5,615$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 151
534
100-12-1231 GENERAL ACCOUNTING
.

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

ALLOCATION DETAIL
510-70- PARK ACQUISITION (INFILL) 621,699.66 0.222% 811$ 811$ 32$ 843$ 512-70- EL MODENA PARK FACILITY - CELL TOWER FEE 92,077.00 0.033% 120$ 120$ 5$ 125$ 540-50- OLD TOWNE PARKING FACILITY 12,049.00 0.004% 16$ 16$ 1$ 16$ 550-50- REIMBURSABLE CAPITAL PROJECTS 8,117,656.54 2.896% 10,595$ 10,595$ 414$ 11,008$ 551-70- GRIJALVA PARK FUND 5,813.99 0.002% 8$ 8$ 0$ 8$ 553-50- CITY INFRASTRUCTURE BOND 428,922.35 0.153% 560$ 560$ 22$ 582$ 555-50- PARKING IN LIEU 11,800.26 0.004% 15$ 15$ 1$ 16$ 560-30- FIRE FACILITY FEE DISTRICTS ALL COM 6/07 740,000.00 0.264% 966$ 966$ 38$ 1,004$ 570-40- POLICE FACILITY FEES 65,000.00 0.023% 85$ 85$ 3$ 88$ 573-70- LIBRARY FACILITY FEES 147,743.63 0.053% 193$ 193$ 8$ 200$ 600-80- WATER 53,870,893.07 19.219% 70,309$ 70,309$ 2,745$ 73,054$ 710-50- EQUIPMENT EXPENSE 3,798,015.00 1.355% 4,957$ 4,957$ 194$ 5,150$ 720-50- EQUIPMENT REPLACEMENT 3,761,618.74 1.342% 4,909$ 4,909$ 192$ 5,101$ 730-03- SELF INSURANCE - WORKERS COMPENSATION 5,418,957.00 1.933% 7,073$ 7,073$ 276$ 7,349$ 740-03- SELF INSURANCE - LIABILITY 5,958,406.19 2.126% 7,777$ 7,777$ 304$ 8,080$ 752-14- SELF INSURANCE - DENTAL 428,465.00 0.153% 559$ 559$ 22$ 581$ 760-00- EMPLOYEE ACCRUED LIABILITY 4,883,158.00 1.742% 6,373$ 6,373$ 249$ 6,622$ 780-16- INFORMATION SYSTEMS FUND 4,618,127.18 1.648% 6,027$ 6,027$ 235$ 6,263$ 790-16- COMPUTER REPLACEMENT 3,339,481.98 1.191% 4,359$ 4,359$ 170$ 4,529$ 916-60- AFFORDABLE HOUSING - NEW CONSTRUCTION 21,029.00 0.008% 27$ 27$ 1$ 29$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND 212,966.75 0.076% 278$ 278$ 11$ 289$ 940-98- ORANGE MERGED CAPITAL PROJECTS 71,477.00 0.025% 93$ 93$ 4$ 97$ 952-98- CITY TRF: NW & SW MERGED 2003 TXBL BONDS 161,903.60 0.058% 211$ 211$ 8$ 220$ 954-98- CITY TRF: MERGED 2008 TAX EXEMPT BONDS 3,192,235.00 1.139% 4,166$ 4,166$ 163$ 4,329$ Total 280,306,555.08 100.000% 365,840$ -$ 365,840$ 13,821$ 379,661$ .

Allocation Basis: Budgeted Expenditures
.

Source of Allocation: Budgeted Expenditures
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 152
535
100-12-1231 GENERAL ACCOUNTING
.

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

ALLOCATION DETAIL
Payroll Support .
.
100-01-0101 CITY COUNCIL 0.12 0.008% 49$ 49$ 49$ 100-02-0201 CITY MANAGER 10.01 0.663% 4,126$ 4,126$ 4,126$ 100-03-0301 CITY ATTORNEY 3.90 0.259% 1,608$ 1,608$ 1,608$ 100-04-0401 CITY CLERK 7.50 0.497% 3,092$ 3,092$ 3,092$ 100-12-1201 FINANCE ADMIN 3.78 0.251% 1,558$ 1,558$ 1,558$ 100-12-1205 PURCHASING AND WAREHOUSE 6.90 0.457% 2,845$ 2,845$ 2,845$ 100-12-1221 GENERAL REVENUE 4.72 0.313% 1,946$ 1,946$ 1,946$ 100-12-1231 GENERAL ACCOUNTING 7.04 0.467% 2,902$ 2,902$ 2,902$ 100-14-1401 HUMAN RESOURCES 10.00 0.663% 4,123$ 4,123$ 160$ 4,283$ 100-50-5028 FACILITY MAINTENANCE 6.36 0.421% 2,620$ 2,620$ 102$ 2,722$ 100-05-0501 CITY TREASURER 1.00 0.066% 412$ 412$ 16$ 428$ 100-20-2001 LIBRARY ADMINISTRATION 4.98 0.330% 2,051$ 2,051$ 80$ 2,131$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 5.98 0.396% 2,463$ 2,463$ 96$ 2,559$ 100-20-2014 LENDING SERVICES 14.63 0.970% 6,030$ 6,030$ 235$ 6,264$ 100-20-2016 ADULT & BRANCH SERVICES 10.15 0.673% 4,185$ 4,185$ 163$ 4,347$ 100-20-2017 CHILDREN & TEEN SERVICES 5.48 0.363% 2,257$ 2,257$ 88$ 2,345$ 100-30-3001 OFFICE OF THE FIRE CHIEF 3.00 0.199% 1,237$ 1,237$ 48$ 1,285$ 100-30-3011 FIRE ADMINISTRATION 11.05 0.732% 4,554$ 4,554$ 177$ 4,731$ 100-30-3012 FIRE PREVENTION 44.18 2.929% 18,215$ 18,215$ 709$ 18,924$ 100-30-3021 FIRE SUPPRESSION 206.18 13.670% 85,004$ 85,004$ 3,308$ 88,312$ 100-30-3022 PARAMEDICS 174.89 11.595% 72,102$ 72,102$ 2,806$ 74,907$ 100-30-3023 FIRE TRAINING 7.36 0.488% 3,036$ 3,036$ 118$ 3,154$ 100-40-4001 OFFICE OF THE POLICE CHIEF 7.22 0.479% 2,978$ 2,978$ 116$ 3,093$ 100-40-4011 POLICE ADMINISTRATION 45.38 3.009% 18,709$ 18,709$ 728$ 19,437$ 100-40-4012 DISPATCH 48.15 3.192% 19,850$ 19,850$ 772$ 20,623$ 100-40-4013 RECORDS 44.36 2.941% 18,287$ 18,287$ 712$ 18,999$ 100-40-4021 PATROL 290.32 19.248% 119,694$ 119,694$ 4,658$ 124,352$ 100-40-4031 DETECTIVES 58.92 3.906% 24,292$ 24,292$ 945$ 25,237$ 100-40-4032 GANGS 24.07 1.596% 9,925$ 9,925$ 386$ 10,311$ 100-40-4033 NARCOTICS 28.89 1.915% 11,910$ 11,910$ 463$ 12,374$ 100-40-4034 LAB/PROPERTY 8.37 0.555% 3,449$ 3,449$ 134$ 3,583$ 100-40-4041 TRAFFIC SERVICES 63.25 4.194% 26,078$ 26,078$ 1,015$ 27,093$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 6.29 0.417% 2,595$ 2,595$ 101$ 2,696$ 100-50-5011 ENGINEERING 10.67 0.707% 4,399$ 4,399$ 171$ 4,570$ 100-50-5012 DEVELOPMENT SERVICES 6.28 0.417% 2,590$ 2,590$ 101$ 2,691$ 100-50-5013 BUILDING & SAFETY 2.44 0.162% 1,008$ 1,008$ 39$ 1,047$ 100-50-5021 STREET MAINTENANCE SERVICES 12.89 0.855% 5,316$ 5,316$ 207$ 5,523$ 100-50-5022 REFUSE & SANITATION SERVICES 1.10 0.073% 454$ 454$ 18$ 471$ 100-50-5025 TREE MAINTENANCE 0.49 0.032% 202$ 202$ 8$ 209$ 100-50-5031 TRANSPORTATION PLANNING 4.31 0.286% 1,779$ 1,779$ 69$ 1,848$ 100-50-5032 TRAFFIC OPERATIONS 2.44 0.162% 1,008$ 1,008$ 39$ 1,047$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 6.00 0.398% 2,474$ 2,474$ 96$ 2,570$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 153
536
100-12-1231 GENERAL ACCOUNTING
.

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

ALLOCATION DETAIL
100-60-6011 ADVANCE PLANNING 6.00 0.398% 2,474$ 2,474$ 96$ 2,570$ 100-60-6021 CURRENT PLANNING 5.00 0.331% 2,061$ 2,061$ 80$ 2,142$ 100-60-6031 BUILDING INSPECTION 5.00 0.331% 2,061$ 2,061$ 80$ 2,142$ 100-60-6032 CODE ENFORCEMENT 10.00 0.663% 4,123$ 4,123$ 160$ 4,283$ 100-60-6034 PERMIT SERVICES 6.74 0.447% 2,779$ 2,779$ 108$ 2,887$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 5.00 0.331% 2,061$ 2,061$ 80$ 2,142$ 100-70-7011 LEISURE SERVICES 26.15 1.734% 10,781$ 10,781$ 420$ 11,201$ 100-70-7014 RECREATION - ATHLETICS 8.23 0.545% 3,391$ 3,391$ 132$ 3,523$ 100-70-7022 ENVIRONMENTAL SERVICES 22.83 1.513% 9,410$ 9,410$ 366$ 9,776$ 100-70-7041 SENIOR SERVICES 1.00 0.066% 412$ 412$ 16$ 428$ 100-98-9810 RDA ADMINISTRATION & OPERATIONS 0.95 0.063% 392$ 392$ 15$ 407$ 110-60- BUILDING RECORDS MGMT FEE 0.26 0.017% 107$ 107$ 4$ 111$ 120-40- PROP 172 2.41 0.160% 993$ 993$ 39$ 1,031$ 125-30- EMT TRANSPORT FUND 44.12 2.925% 18,190$ 18,190$ 708$ 18,898$ 220-50- SEWER 26.52 1.758% 10,935$ 10,935$ 425$ 11,360$ 270-50- GAS TAX MAINTENANCE 18.87 1.251% 7,780$ 7,780$ 303$ 8,083$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 0.43 0.028% 176$ 176$ 7$ 183$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS 0.06 0.004% 25$ 25$ 1$ 26$ 294-50- DEL RIO LANDSCAPE MAINTENANCE DISTRICT 0.06 0.004% 25$ 25$ 1$ 26$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT 2.00 0.133% 825$ 825$ 32$ 857$ 354-40- AB3229-COPS/STATE-(SUPPL LAW ENF SERVS 3.55 0.235% 1,464$ 1,464$ 57$ 1,521$ 600-80- WATER 67.10 4.449% 27,664$ 27,664$ 1,076$ 28,740$ 710-50- EQUIPMENT EXPENSE 11.18 0.741% 4,611$ 4,611$ 179$ 4,790$ 730-03- SELF INSURANCE - WORKERS COMPENSATION 2.55 0.169% 1,051$ 1,051$ 41$ 1,092$ 740-03- SELF INSURANCE - LIABILITY 1.55 0.103% 639$ 639$ 25$ 664$ 780-16- INFORMATION SYSTEMS FUND 8.95 0.593% 3,690$ 3,690$ 144$ 3,833$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND 0.77 0.051% 317$ 317$ 12$ 330$ Total 1,508.32 100.000% 621,848$ -$ 621,848$ 23,492$ 645,340$ .

Allocation Basis: FTE weighted by # of Paycodes
.

Source of Allocation: Personnel Log
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 154
537

ALLOCATION SUMMARY
100-12-1231 GENERAL ACCOUNTING
100-01-0101 CITY COUNCIL 135$ 229$ 227$ 108$ 49$ 747$ 100-02-0201 CITY MANAGER 2,995$ 3,843$ 151$ 2,810$ 4,126$ 13,924$ 100-03-0301 CITY ATTORNEY 2,361$ 1,327$ 151$ 2,016$ 1,608$ 7,462$ 100-04-0401 CITY CLERK 2,482$ 2,013$ 227$ 1,800$ 3,092$ 9,614$ 100-12-1201 FINANCE ADMIN 1,430$ 1,327$ 643$ 1,654$ 1,558$ 6,613$ 100-12-1205 PURCHASING AND WAREHOUSE 647$ 229$ 38$ 995$ 2,845$ 4,754$ 100-12-1221 GENERAL REVENUE 1,470$ 183$ 3,898$ 835$ 1,946$ 8,332$ 100-12-1231 GENERAL ACCOUNTING 1,160$ 595$ 38$ 1,639$ 2,902$ 6,334$ 100-14-1401 HUMAN RESOURCES 6,720$ 3,243$ 197$ 2,990$ 4,283$ 17,432$ 100-50-5028 FACILITY MAINTENANCE 8,936$ 954$ 354$ 2,323$ 2,722$ 15,289$ 100-00-0000 NON DEPARTMENTAL 2,693$ 1,240$ 34,901$ -$ -$ 38,834$ 100-02-0218 ECONOMIC DEVELOPMENT 996$ 572$ -$ 51$ -$ 1,619$ 100-05-0501 CITY TREASURER -$ -$ -$ 6$ 428$ 434$ 100-20-2001 LIBRARY ADMINISTRATION 4,896$ 3,529$ 1,297$ 4,252$ 2,131$ 16,105$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 1,305$ 811$ 79$ 1,226$ 2,559$ 5,979$ 100-20-2014 LENDING SERVICES 519$ 1,001$ 79$ 1,462$ 6,264$ 9,325$ 100-20-2016 ADULT & BRANCH SERVICES 758$ 1,335$ 157$ 1,426$ 4,347$ 8,023$ 100-20-2017 CHILDREN & TEEN SERVICES 786$ 1,049$ 197$ 935$ 2,345$ 5,311$ 100-30-3001 OFFICE OF THE FIRE CHIEF 237$ 334$ 550$ 2,113$ 1,285$ 4,519$ 100-30-3011 FIRE ADMINISTRATION 12,912$ 3,386$ 354$ 2,753$ 4,731$ 24,135$ 100-30-3012 FIRE PREVENTION 2,280$ 1,097$ 236$ 3,602$ 18,924$ 26,138$ 100-30-3015 EMT PROGRAM -$ -$ 197$ -$ -$ 197$ 100-30-3021 FIRE SUPPRESSION 12,510$ 5,388$ 118$ 19,391$ 88,312$ 125,720$ 100-30-3022 PARAMEDICS 3,046$ 906$ 2,358$ 14,638$ 74,907$ 95,855$ 100-30-3023 FIRE TRAINING 875$ 1,717$ -$ 837$ 3,154$ 6,583$ 100-30-3024 Strike Team 492$ 954$ -$ -$ -$ 1,446$ 100-40-4001 OFFICE OF THE POLICE CHIEF 356$ 620$ 786$ 7,056$ 3,093$ 11,911$ 100-40-4011 POLICE ADMINISTRATION 17,425$ 4,864$ 354$ 11,180$ 19,437$ 53,260$ 100-40-4012 DISPATCH 201$ 143$ -$ 3,898$ 20,623$ 24,865$ 100-40-4013 RECORDS 201$ 381$ 550$ 2,457$ 18,999$ 22,588$ 100-40-4021 PATROL 2,234$ 1,144$ 79$ 31,526$ 124,352$ 159,335$ 100-40-4031 DETECTIVES 1,076$ 525$ 39$ 7,296$ 25,237$ 34,173$ 100-40-4032 GANGS 319$ 143$ 39$ 2,827$ 10,311$ 13,640$ 100-40-4033 NARCOTICS 1,222$ 429$ 118$ 3,489$ 12,374$ 17,632$ 100-40-4034 LAB/PROPERTY 593$ 238$ -$ 1,027$ 3,583$ 5,442$ Total
Accounts
Payable CalCards GL Management
Financial
Reporting
Payroll
Support
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 155
538

ALLOCATION SUMMARY
100-12-1231 GENERAL ACCOUNTING Total
Accounts
Payable CalCards GL Management
Financial
Reporting
Payroll
Support
100-40-4041 TRAFFIC SERVICES 1,486$ 763$ 786$ 7,580$ 27,093$ 37,708$ 100-40-4081 HOMELAND SECURITY 9$ -$ -$ -$ -$ 9$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 3,226$ 1,574$ 825$ 3,360$ 2,696$ 11,682$ 100-50-5011 ENGINEERING 505$ 381$ 472$ 1,454$ 4,570$ 7,382$ 100-50-5012 DEVELOPMENT SERVICES 267$ 429$ 275$ 1,010$ 2,691$ 4,672$ 100-50-5013 BUILDING & SAFETY 196$ -$ -$ -$ 1,047$ 1,243$ 100-50-5021 STREET MAINTENANCE SERVICES 631$ 477$ -$ 1,730$ 5,523$ 8,361$ 100-50-5022 REFUSE & SANITATION SERVICES 729$ -$ -$ 157$ 471$ 1,358$ 100-50-5025 TREE MAINTENANCE 898$ 286$ -$ 988$ 209$ 2,381$ 100-50-5031 TRANSPORTATION PLANNING 1,122$ 763$ 393$ 1,117$ 1,848$ 5,244$ 100-50-5032 TRAFFIC OPERATIONS -$ -$ -$ 338$ 1,047$ 1,385$ 100-50-5073 ROADWAY MAINTENANCE 1,417$ 620$ -$ 231$ -$ 2,267$ 100-50-5074 TRANSPORTATION SERVICES 1,655$ 381$ 157$ 383$ -$ 2,577$ 100-50-5095 Reimbursable 196$ -$ -$ 29$ -$ 225$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 1,529$ 1,764$ 590$ 2,533$ 2,570$ 8,986$ 100-60-6011 ADVANCE PLANNING 196$ 334$ 79$ 748$ 2,570$ 3,926$ 100-60-6021 CURRENT PLANNING 1,529$ 858$ 550$ 1,008$ 2,142$ 6,087$ 100-60-6031 BUILDING INSPECTION 1,515$ 286$ 1,258$ 862$ 2,142$ 6,062$ 100-60-6032 CODE ENFORCEMENT 1,459$ 1,049$ 39$ 1,534$ 4,283$ 8,364$ 100-60-6034 PERMIT SERVICES 533$ 286$ -$ 1,482$ 2,887$ 5,188$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 3,241$ 1,717$ 1,494$ 3,622$ 2,142$ 12,214$ 100-70-7011 LEISURE SERVICES 4,545$ 2,575$ 39$ 3,816$ 11,201$ 22,176$ 100-70-7014 RECREATION - ATHLETICS 1,473$ 1,526$ -$ 1,389$ 3,523$ 7,911$ 100-70-7015 SPECIAL EVENTS 2,820$ 1,288$ 157$ 369$ -$ 4,634$ 100-70-7022 ENVIRONMENTAL SERVICES 12,808$ 6,581$ 865$ 6,948$ 9,776$ 36,978$ 100-70-7041 SENIOR SERVICES 238$ 48$ 39$ 528$ 428$ 1,282$ 100-80-8041 WATER DISTRIBUTION 210$ -$ -$ 38$ -$ 249$ 100-98-9810 RDA ADMINISTRATION & OPERATIONS 28$ -$ 314$ 4$ 407$ 753$ 105-00- NON-DEPARTMENTAL 28$ -$ 354$ 47$ -$ 429$ 110-60- BUILDING RECORDS MGMT FEE 996$ 858$ 2,790$ 1,182$ 111$ 5,938$ 120-40- PROP 172 657$ 668$ 2,555$ 2,028$ 1,031$ 6,938$ 125-30- EMT TRANSPORT FUND 4,979$ 1,335$ 3,734$ 4,654$ 18,898$ 33,599$ 126-30- OPIOID SETTLEMENT -$ -$ 550$ 128$ -$ 679$ 130-00- 1% PEG Program 421$ 48$ 1,376$ 437$ -$ 2,281$ 140-60- CASp Certification & Training Fund -$ -$ 1,690$ 174$ -$ 1,864$ 150-50- OC HEADSTART (OCPT) BUILDING MAINT 28$ 48$ 1,376$ 17$ -$ 1,468$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 156
539

ALLOCATION SUMMARY
100-12-1231 GENERAL ACCOUNTING Total
Accounts
Payable CalCards GL Management
Financial
Reporting
Payroll
Support
220-50- SEWER 4,770$ 1,717$ 6,485$ 13,193$ 11,360$ 37,524$ 245-70- AB 2766 AIR POLLUTION REDUCTION 561$ 48$ 983$ 119$ -$ 1,710$ 263-50- TRAFFIC IMPROVEMNT -MEASURE M2 5,078$ 811$ 3,380$ 8,974$ -$ 18,243$ 270-50- GAS TAX MAINTENANCE 2,259$ 1,717$ 7,978$ 5,694$ 8,083$ 25,730$ 274-50- RMRA Road Maint Rehabilitation Account 337$ -$ 1,179$ 6,845$ -$ 8,361$ 287-50- City-Wide TSIP 561$ -$ 2,083$ 2,167$ -$ 4,811$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 1,543$ 143$ 2,201$ 1,327$ 183$ 5,398$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS 463$ -$ 2,122$ 68$ 26$ 2,679$ 294-50- DEL RIO LANDSCAPE MAINTENANCE DISTRICT 253$ -$ 2,162$ 156$ 26$ 2,597$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT 1,220$ 668$ 1,965$ 917$ 857$ 5,627$ 312-60- SB2-BUILDING HOMES & JOBS ACT 84$ -$ 707$ 3,945$ -$ 4,736$ 315-60- CDBG - HOUSING REHAB/LOANS -$ -$ 1,376$ -$ -$ 1,376$ 316-60- FEDERAL RENTAL REHABILITATION -$ -$ 904$ -$ -$ 904$ 317-60- HOME 1,305$ 715$ 4,363$ 489$ -$ 6,872$ 320-70- CALIFORNIA PARKLANDS -$ -$ 904$ -$ -$ 904$ 350-40- TRAFFIC SAFETY 611$ -$ 983$ 112$ -$ 1,705$ 353-40- FEDERAL POLICE GRANTS 9$ -$ -$ 17$ -$ 27$ 354-40- AB3229-COPS/STATE-(SUPPL LAW ENF SERVS 46$ -$ 1,218$ 1,096$ 1,521$ 3,881$ 355-40- ASSET SEIZURE- FEDERAL 1,012$ 191$ 1,572$ 514$ -$ 3,289$ 356-40- ASSET SEIZURE - STATE (85%) 27$ 95$ 747$ 27$ -$ 897$ 357-40- ASSET SEIZURE - STATE (15%) -$ -$ 747$ -$ -$ 747$ 358-40- RNSP - FEDERAL -$ -$ 983$ 102$ -$ 1,084$ 359-40- RNSP - TREASURY -$ -$ 747$ -$ -$ 747$ 360-40- ASSET SEIZURE - TREASURY 739$ 429$ 1,572$ 160$ -$ 2,900$ 400-00- CITY DEBT SERVICE -$ -$ 432$ -$ -$ 432$ 500-50- CAPITAL PROJECTS 2,581$ -$ 2,437$ 5,615$ -$ 10,633$ 510-70- PARK ACQUISITION (INFILL) 1,066$ 572$ 1,926$ 843$ -$ 4,407$ 511-70- PARK ACQUISITION & DEVELOPMENT (QUIMBY) 281$ -$ 983$ -$ -$ 1,263$ 512-70- EL MODENA PARK FACILITY - CELL TOWER FEE 70$ 48$ 904$ 125$ -$ 1,147$ 520-50- SEWER CONSTRUCTION 224$ -$ 1,572$ -$ -$ 1,797$ 530-50- DRAINAGE DISTRICTS -$ -$ 904$ -$ -$ 904$ 540-50- OLD TOWNE PARKING FACILITY 196$ -$ 904$ 16$ -$ 1,117$ 550-50- REIMBURSABLE CAPITAL PROJECTS 1,459$ 48$ 2,712$ 11,008$ -$ 15,227$ 551-70- GRIJALVA PARK FUND 84$ 48$ 393$ 8$ -$ 533$ 553-50- CITY INFRASTRUCTURE BOND 5,275$ 620$ 1,729$ 582$ -$ 8,205$ 555-50- PARKING IN LIEU 140$ -$ 904$ 16$ -$ 1,060$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 157
540

ALLOCATION SUMMARY
100-12-1231 GENERAL ACCOUNTING Total
Accounts
Payable CalCards GL Management
Financial
Reporting
Payroll
Support
560-30- FIRE FACILITY FEE DISTRICTS ALL COM 6/07 1,568$ 477$ 1,415$ 1,004$ -$ 4,464$ 570-40- POLICE FACILITY FEES 18$ -$ 1,415$ 88$ -$ 1,521$ 573-70- LIBRARY FACILITY FEES 42$ -$ 1,454$ 200$ -$ 1,697$ 600-80- WATER 29,614$ 4,435$ 12,066$ 73,054$ 28,740$ 147,909$ 710-50- EQUIPMENT EXPENSE 8,277$ 2,861$ 4,166$ 5,150$ 4,790$ 25,244$ 720-50- EQUIPMENT REPLACEMENT 6,158$ 477$ 107,021$ 5,101$ -$ 118,758$ 725-50- MAJOR BUILDING IMPROVEMENTS 98$ -$ -$ -$ -$ 98$ 730-03- SELF INSURANCE - WORKERS COMPENSATION 4,293$ 668$ 5,738$ 7,349$ 1,092$ 19,139$ 740-03- SELF INSURANCE - LIABILITY 5,233$ 715$ 4,127$ 8,080$ 664$ 18,819$ 752-14- SELF INSURANCE - DENTAL 337$ -$ 786$ 581$ -$ 1,704$ 760-00- EMPLOYEE ACCRUED LIABILITY 407$ -$ 629$ 6,622$ -$ 7,658$ 780-16- INFORMATION SYSTEMS FUND 4,756$ 1,478$ 2,122$ 6,263$ 3,833$ 18,452$ 790-16- COMPUTER REPLACEMENT 1,024$ -$ 432$ 4,529$ -$ 5,985$ 810-00- CASH BOND DEPOSIT 56$ -$ 354$ -$ -$ 410$ 811-00- DPW Advance Payment 28$ -$ -$ -$ -$ 28$ 877-12- COMMUNITY FACILITIES DISTRICT 91-2 28$ -$ 1,454$ -$ -$ 1,482$ 878-12- COMM FACILITIES DISTRICT 06-1 DEL RIO 14$ -$ 1,611$ -$ -$ 1,625$ 916-60- AFFORDABLE HOUSING - NEW CONSTRUCTION -$ -$ 2,004$ 29$ -$ 2,033$ 920-98- REDEVELOPMENT OBLIGATION RETIREMENT FUND -$ -$ 1,965$ -$ -$ 1,965$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND 561$ 525$ 7,114$ 289$ 330$ 8,818$ 940-98- ORANGE MERGED CAPITAL PROJECTS 168$ -$ 3,852$ 97$ -$ 4,117$ 951-98- City Trf: Tustin Project-Taxable Bonds -$ -$ 904$ -$ -$ 904$ 952-98- CITY TRF: NW & SW MERGED 2003 TXBL BONDS 224$ -$ 904$ 220$ -$ 1,348$ 953-98- CITY TRF: NW & SW MERGED 2003 TAX EXEMPT -$ -$ 904$ -$ -$ 904$ 954-98- CITY TRF: MERGED 2008 TAX EXEMPT BONDS 56$ -$ 904$ 4,329$ -$ 5,289$ 987-98- ORANGE MERGED DEBT SERVICE -$ -$ 2,908$ -$ -$ 2,908$ 998-00- GENERAL FIXED ASSETS ACC. GR. -$ -$ 2,712$ -$ -$ 2,712$ 999-00- GENERAL LONG TERM ACCT. GR. -$ -$ 943$ -$ -$ 943$ Total 243,050$ 92,191$ 304,232$ 379,661$ 645,340$ 1,664,475$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 158
541

Orange City CouncilSeptember 9, 2025

Orange City Council
September 9, 2025