Cost Allocation Plan Report — Orange City Council, September 9, 2025

CITY OF ORANGE, CA

FULL COST ALLOCATION PLAN
MARCH 2025
FY24-25 Budgeted Expenditures
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

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

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

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
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
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 1
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
MATRIX CONSULTING GROUP | 2

• 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.

FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 3

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
MATRIX CONSULTING GROUP | 4
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.

FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 5

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
MATRIX CONSULTING GROUP | 6
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 7

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
MATRIX CONSULTING GROUP | 8

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
MATRIX CONSULTING GROUP | 9

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
MATRIX CONSULTING GROUP | 10

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
MATRIX CONSULTING GROUP | 11

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
MATRIX CONSULTING GROUP | 12

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
MATRIX CONSULTING GROUP | 13

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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
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
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
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

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

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

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

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

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
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
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
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
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
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
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
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
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
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
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
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

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

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

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

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

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

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
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
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

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

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

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

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
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
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
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
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
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
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
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
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
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
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

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

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

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

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

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
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
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
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
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
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
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
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
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
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

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

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

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

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

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

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

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
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
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
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
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
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
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
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
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
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
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

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

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

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

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

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
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
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
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
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
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
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

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

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

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

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

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

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

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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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

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

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

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

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

9 HUMAN RESOURCES
The Human Resources Department supports employees throughout the City in a variety of capacities. The department assists with hiring and discipline, provides training opportunities, manages labor relations, and administers the City’s beneﬁts plans. Human Resources costs are allocated to Receiving Departments as follows:
• Employee Support – represents the costs associated with providing resources and assistance to employees. These costs are allocated based on the number of full-time equivalents per fund, department, and division.

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

FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 159

HUMAN RESOURCES
Employee Support
# of FTE
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 160

COSTS TO BE ALLOCATED
First Second
100-14-1401 HUMAN RESOURCES Allocation Allocation Total Departmental Expenditures 2,393,811$ 2,393,811$
Total Deductions -$ -$
Incoming Costs
100-01-0101 CITY COUNCIL 1,675$ 13,193$ 14,868$
100-02-0201 CITY MANAGER 52,376$ 5,858$ 58,234$
100-03-0301 CITY ATTORNEY 99,393$ 4,868$ 104,261$ 100-04-0401 CITY CLERK 29,646$ 6,211$ 35,857$
100-12-1201 FINANCE ADMIN 7,495$ 579$ 8,074$
100-12-1205 PURCHASING AND WAREHOUSE 22,063$ 1,293$ 23,356$ 100-12-1221 GENERAL REVENUE 95$ 7$ 102$
100-12-1231 GENERAL ACCOUNTING 16,762$ 670$ 17,432$ 100-14-1401 HUMAN RESOURCES 34,264$ 34,264$
100-50-5028 FACILITY MAINTENANCE 29,328$ 29,328$
Total Incoming Costs 229,504$ 96,270$ 325,774$
Total Cost Adjustments -$ -$
Total Costs to be Allocated 2,623,315$ 96,270$ 2,719,585$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 161
100-14-1401 HUMAN RESOURCES
Distribution Percentage 100.00%
Expense Type Expense ($)
Personnel
Salary and Benefits 1,855,627$ S 1,855,627$
Subtotal Personnel Cost 1,855,627$ 1,855,627$
Operatin g Services & Su pplies
Contractual Services 335,089$ S 335,089$
Materials and Supplies 14,070$ S 14,070$
Internal Service Costs 189,025$ S 189,025$
Subtotal Operating Cost 538,184$ 538,184$
DEPARTMENTAL EXPENDITURES 2,393,811$ 2,393,811$
Disallowed Costs
Subtotal Disallowed Costs -$ -$
Cost Adjustments
Subtotal Cost Adjustments -$ -$
FUNCTIONAL COST 2,393,811$ 2,393,811$
First Allocation
Incoming - All Others 229,504$ 229,504$
Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of First Allocation 2,623,315$ 2,623,315$
Second Allocation
Incoming - All Others 96,270$ 96,270$
Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of Second Allocation 96,270$ 96,270$
TOTAL ALLOCATED 2,719,585$ 2,719,585$

EXPENSE DETAIL
Spread
Method Employee Support
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 162
100-14-1401 HUMAN RESOURCES
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Employee Support .
.
100-01-0101 CITY COUNCIL 7.00 0.914% 23,985$ 23,985$ 23,985$ 100-02-0201 CITY MANAGER 8.33 1.087% 28,525$ 28,525$ 28,525$ 100-03-0301 CITY ATTORNEY 3.90 0.509% 13,363$ 13,363$ 13,363$ 100-04-0401 CITY CLERK 7.50 0.980% 25,698$ 25,698$ 25,698$ 100-12-1201 FINANCE ADMIN 3.78 0.494% 12,952$ 12,952$ 12,952$ 100-12-1205 PURCHASING AND WAREHOUSE 6.90 0.901% 23,642$ 23,642$ 23,642$ 100-12-1221 GENERAL REVENUE 4.72 0.616% 16,173$ 16,173$ 16,173$ 100-12-1231 GENERAL ACCOUNTING 7.04 0.920% 24,122$ 24,122$ 24,122$ 100-14-1401 HUMAN RESOURCES 10.00 1.306% 34,264$ 34,264$ 34,264$ 100-50-5028 FACILITY MAINTENANCE 5.20 0.679% 17,817$ 17,817$ 709$ 18,526$ 100-05-0501 CITY TREASURER 1.00 0.131% 3,426$ 3,426$ 136$ 3,563$ 100-20-2001 LIBRARY ADMINISTRATION 4.98 0.650% 17,046$ 17,046$ 678$ 17,724$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 5.98 0.780% 20,473$ 20,473$ 814$ 21,287$ 100-20-2014 LENDING SERVICES 14.63 1.910% 50,111$ 50,111$ 1,993$ 52,104$ 100-20-2016 ADULT & BRANCH SERVICES 10.15 1.326% 34,778$ 34,778$ 1,383$ 36,161$ 100-20-2017 CHILDREN & TEEN SERVICES 5.48 0.715% 18,759$ 18,759$ 746$ 19,506$ 100-30-3001 OFFICE OF THE FIRE CHIEF 2.00 0.261% 6,853$ 6,853$ 273$ 7,125$ 100-30-3011 FIRE ADMINISTRATION 3.00 0.392% 10,279$ 10,279$ 409$ 10,688$ 100-30-3012 FIRE PREVENTION 12.00 1.567% 41,117$ 41,117$ 1,635$ 42,752$ 100-30-3021 FIRE SUPPRESSION 56.00 7.314% 191,878$ 191,878$ 7,631$ 199,509$ 100-30-3022 PARAMEDICS 47.50 6.204% 162,753$ 162,753$ 6,473$ 169,226$ 100-30-3023 FIRE TRAINING 2.00 0.261% 6,853$ 6,853$ 273$ 7,125$ 100-40-4001 OFFICE OF THE POLICE CHIEF 3.00 0.392% 10,279$ 10,279$ 409$ 10,688$ 100-40-4011 POLICE ADMINISTRATION 18.85 2.462% 64,587$ 64,587$ 2,569$ 67,156$ 100-40-4012 DISPATCH 20.00 2.612% 68,528$ 68,528$ 2,725$ 71,253$ 100-40-4013 RECORDS 18.43 2.407% 63,131$ 63,131$ 2,511$ 65,642$ 100-40-4021 PATROL 120.60 15.751% 413,210$ 413,210$ 16,434$ 429,644$ 100-40-4031 DETECTIVES 24.48 3.197% 83,861$ 83,861$ 3,335$ 87,196$ 100-40-4032 GANGS 10.00 1.306% 34,264$ 34,264$ 1,363$ 35,627$ 100-40-4033 NARCOTICS 12.00 1.567% 41,117$ 41,117$ 1,635$ 42,752$ 100-40-4034 LAB/PROPERTY 3.48 0.454% 11,907$ 11,907$ 474$ 12,380$ 100-40-4041 TRAFFIC SERVICES 26.28 3.432% 90,028$ 90,028$ 3,581$ 93,609$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 5.15 0.673% 17,646$ 17,646$ 702$ 18,348$ 100-50-5011 ENGINEERING 8.73 1.140% 29,912$ 29,912$ 1,190$ 31,102$ 100-50-5012 DEVELOPMENT SERVICES 5.14 0.671% 17,612$ 17,612$ 700$ 18,312$ 100-50-5013 BUILDING & SAFETY 2.00 0.261% 6,853$ 6,853$ 273$ 7,125$ 100-50-5021 STREET MAINTENANCE SERVICES 10.55 1.378% 36,148$ 36,148$ 1,438$ 37,586$ 100-50-5022 REFUSE & SANITATION SERVICES 0.90 0.118% 3,084$ 3,084$ 123$ 3,206$

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 163
100-14-1401 HUMAN RESOURCES
.

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

ALLOCATION DETAIL
100-50-5025 TREE MAINTENANCE 0.40 0.052% 1,371$ 1,371$ 55$ 1,425$ 100-50-5031 TRANSPORTATION PLANNING 3.53 0.461% 12,095$ 12,095$ 481$ 12,576$ 100-50-5032 TRAFFIC OPERATIONS 2.00 0.261% 6,853$ 6,853$ 273$ 7,125$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 6.00 0.784% 20,558$ 20,558$ 818$ 21,376$ 100-60-6011 ADVANCE PLANNING 6.00 0.784% 20,558$ 20,558$ 818$ 21,376$ 100-60-6021 CURRENT PLANNING 5.00 0.653% 17,132$ 17,132$ 681$ 17,813$ 100-60-6031 BUILDING INSPECTION 5.00 0.653% 17,132$ 17,132$ 681$ 17,813$ 100-60-6032 CODE ENFORCEMENT 10.00 1.306% 34,264$ 34,264$ 1,363$ 35,627$ 100-60-6034 PERMIT SERVICES 6.74 0.880% 23,094$ 23,094$ 918$ 24,012$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 5.00 0.653% 17,132$ 17,132$ 681$ 17,813$ 100-70-7011 LEISURE SERVICES 26.15 3.416% 89,600$ 89,600$ 3,564$ 93,164$ 100-70-7014 RECREATION - ATHLETICS 8.23 1.074% 28,182$ 28,182$ 1,121$ 29,303$ 100-70-7022 ENVIRONMENTAL SERVICES 22.83 2.981% 78,207$ 78,207$ 3,110$ 81,318$ 100-70-7041 SENIOR SERVICES 1.00 0.131% 3,426$ 3,426$ 136$ 3,563$ 100-98-9810 RDA ADMINISTRATION & OPERATIONS 0.95 0.124% 3,255$ 3,255$ 129$ 3,385$ 110-60- BUILDING RECORDS MGMT FEE 0.26 0.034% 891$ 891$ 35$ 926$ 120-40- PROP 172 1.00 0.131% 3,426$ 3,426$ 136$ 3,563$ 125-30- EMT TRANSPORT FUND 17.98 2.348% 61,589$ 61,589$ 2,449$ 64,039$ 220-50- SEWER 21.70 2.834% 74,353$ 74,353$ 2,957$ 77,310$ 270-50- GAS TAX MAINTENANCE 15.44 2.017% 52,903$ 52,903$ 2,104$ 55,007$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 0.35 0.046% 1,199$ 1,199$ 48$ 1,247$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS 0.05 0.007% 171$ 171$ 7$ 178$ 294-50- DEL RIO LANDSCAPE MAINTENANCE DISTRICT 0.05 0.007% 171$ 171$ 7$ 178$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT 2.00 0.261% 6,853$ 6,853$ 273$ 7,125$ 354-40- AB3229-COPS/STATE-(SUPPL LAW ENF SERVS 1.48 0.193% 5,054$ 5,054$ 201$ 5,255$ 600-80- WATER 54.90 7.171% 188,109$ 188,109$ 7,481$ 195,590$ 710-50- EQUIPMENT EXPENSE 9.15 1.195% 31,351$ 31,351$ 1,247$ 32,598$ 730-03- SELF INSURANCE - WORKERS COMPENSATION 2.55 0.333% 8,737$ 8,737$ 347$ 9,085$ 740-03- SELF INSURANCE - LIABILITY 1.55 0.202% 5,311$ 5,311$ 211$ 5,522$ 780-16- INFORMATION SYSTEMS FUND 8.95 1.169% 30,666$ 30,666$ 1,220$ 31,886$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND 0.77 0.101% 2,638$ 2,638$ 105$ 2,743$ Total 765.62 100.000% 2,623,315$ -$ 2,623,315$ 96,270$ 2,719,585$ .

Allocation Basis: # of FTE
.

Source of Allocation: Personnel Log
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 164

ALLOCATION SUMMARY
100-14-1401 HUMAN RESOURCES
100-01-0101 CITY COUNCIL 23,985$ 23,985$
100-02-0201 CITY MANAGER 28,525$ 28,525$
100-03-0301 CITY ATTORNEY 13,363$ 13,363$
100-04-0401 CITY CLERK 25,698$ 25,698$
100-12-1201 FINANCE ADMIN 12,952$ 12,952$
100-12-1205 PURCHASING AND WAREHOUSE 23,642$ 23,642$ 100-12-1221 GENERAL REVENUE 16,173$ 16,173$
100-12-1231 GENERAL ACCOUNTING 24,122$ 24,122$ 100-14-1401 HUMAN RESOURCES 34,264$ 34,264$
100-50-5028 FACILITY MAINTENANCE 18,526$ 18,526$ 100-05-0501 CITY TREASURER 3,563$ 3,563$
100-20-2001 LIBRARY ADMINISTRATION 17,724$ 17,724$ 100-20-2004 TECHNOLOGY & SUPPORT SERVICES 21,287$ 21,287$ 100-20-2014 LENDING SERVICES 52,104$ 52,104$
100-20-2016 ADULT & BRANCH SERVICES 36,161$ 36,161$ 100-20-2017 CHILDREN & TEEN SERVICES 19,506$ 19,506$ 100-30-3001 OFFICE OF THE FIRE CHIEF 7,125$ 7,125$ 100-30-3011 FIRE ADMINISTRATION 10,688$ 10,688$ 100-30-3012 FIRE PREVENTION 42,752$ 42,752$
100-30-3021 FIRE SUPPRESSION 199,509$ 199,509$
100-30-3022 PARAMEDICS 169,226$ 169,226$
100-30-3023 FIRE TRAINING 7,125$ 7,125$
100-40-4001 OFFICE OF THE POLICE CHIEF 10,688$ 10,688$ 100-40-4011 POLICE ADMINISTRATION 67,156$ 67,156$ 100-40-4012 DISPATCH 71,253$ 71,253$
100-40-4013 RECORDS 65,642$ 65,642$
100-40-4021 PATROL 429,644$ 429,644$
100-40-4031 DETECTIVES 87,196$ 87,196$
100-40-4032 GANGS 35,627$ 35,627$
100-40-4033 NARCOTICS 42,752$ 42,752$
100-40-4034 LAB/PROPERTY 12,380$ 12,380$
Total
Employee
Support
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 165

ALLOCATION SUMMARY
100-14-1401 HUMAN RESOURCES Total
Employee
Support
100-40-4041 TRAFFIC SERVICES 93,609$ 93,609$
100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 18,348$ 18,348$ 100-50-5011 ENGINEERING 31,102$ 31,102$
100-50-5012 DEVELOPMENT SERVICES 18,312$ 18,312$ 100-50-5013 BUILDING & SAFETY 7,125$ 7,125$ 100-50-5021 STREET MAINTENANCE SERVICES 37,586$ 37,586$ 100-50-5022 REFUSE & SANITATION SERVICES 3,206$ 3,206$ 100-50-5025 TREE MAINTENANCE 1,425$ 1,425$
100-50-5031 TRANSPORTATION PLANNING 12,576$ 12,576$ 100-50-5032 TRAFFIC OPERATIONS 7,125$ 7,125$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 21,376$ 21,376$ 100-60-6011 ADVANCE PLANNING 21,376$ 21,376$
100-60-6021 CURRENT PLANNING 17,813$ 17,813$
100-60-6031 BUILDING INSPECTION 17,813$ 17,813$ 100-60-6032 CODE ENFORCEMENT 35,627$ 35,627$
100-60-6034 PERMIT SERVICES 24,012$ 24,012$
100-70-7001 COMMUNITY SERVICES ADMINISTRATION 17,813$ 17,813$ 100-70-7011 LEISURE SERVICES 93,164$ 93,164$
100-70-7014 RECREATION - ATHLETICS 29,303$ 29,303$ 100-70-7022 ENVIRONMENTAL SERVICES 81,318$ 81,318$ 100-70-7041 SENIOR SERVICES 3,563$ 3,563$
100-98-9810 RDA ADMINISTRATION & OPERATIONS 3,385$ 3,385$ 110-60- BUILDING RECORDS MGMT FEE 926$ 926$ 120-40- PROP 172 3,563$ 3,563$
125-30- EMT TRANSPORT FUND 64,039$ 64,039$
220-50- SEWER 77,310$ 77,310$
270-50- GAS TAX MAINTENANCE 55,007$ 55,007$
291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 1,247$ 1,247$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS 178$ 178$ 294-50- DEL RIO LANDSCAPE MAINTENANCE DISTRICT 178$ 178$ 310-60- COMMUNITY DEVELOPMENT BLOCK GRANT 7,125$ 7,125$ 354-40- AB3229-COPS/STATE-(SUPPL LAW ENF SERVS 5,255$ 5,255$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 166

ALLOCATION SUMMARY
100-14-1401 HUMAN RESOURCES Total
Employee
Support
600-80- WATER 195,590$ 195,590$
710-50- EQUIPMENT EXPENSE 32,598$ 32,598$
730-03- SELF INSURANCE - WORKERS COMPENSATION 9,085$ 9,085$ 740-03- SELF INSURANCE - LIABILITY 5,522$ 5,522$ 780-16- INFORMATION SYSTEMS FUND 31,886$ 31,886$ 921-60- LOW & MODERATE INCOME HOUSING ASSET FUND 2,743$ 2,743$ Total 2,719,585$ 2,719,585$
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 167

10 FACILITY MAINTENANCE
The Facility Maintenance Division is responsible for overseeing all City maintenance and custodial services. Facility Maintenance costs are allocated to Receiving Departments as follows:
• Maintenance – represents the costs associated with maintaining City facilities. These costs are allocated based on the number of work orders per department.
• Custodial – represents the costs associated with providing custodial services. These costs are allocated based on the square footage occupied per department.

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

FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 168

FACILITY

MAINTENANCE
Maintenance
# of Work Orders
Custodial
Sq. Ft. Occupied
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 169

COSTS TO BE ALLOCATED
First Second
100-50-5028 FACILITY MAINTENANCE Allocation Allocation Total Departmental Expenditures 1,713,042$ 1,713,042$
Metrolink Maintenance (280,000)$
Total Deductions (280,000)$ (280,000)$
Incoming Costs
100-01-0101 CITY COUNCIL 628$ 4,947$ 5,575$
100-02-0201 CITY MANAGER 8,504$ 931$ 9,435$
100-03-0301 CITY ATTORNEY 3,644$ 178$ 3,823$
100-04-0401 CITY CLERK 10,448$ 2,127$ 12,575$
100-12-1201 FINANCE ADMIN 5,823$ 450$ 6,273$
100-12-1205 PURCHASING AND WAREHOUSE 63,428$ 3,683$ 67,111$ 100-12-1221 GENERAL REVENUE 411$ 31$ 441$
100-12-1231 GENERAL ACCOUNTING 14,704$ 584$ 15,289$ 100-14-1401 HUMAN RESOURCES 17,817$ 709$ 18,526$ 100-50-5028 FACILITY MAINTENANCE 26,231$ 26,231$
Total Incoming Costs 125,408$ 39,871$ 165,280$
Total Cost Adjustments -$ -$
Total Costs to be Allocated 1,558,450$ 39,871$ 1,598,322$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 170
100-50-5028 FACILITY MAINTENANCE
Distribution Percentage 24.04% 54.90% 21.06%
Expense Type Expense ($)
Personnel
Salary and Benefits 614,254$ S 147,657$ 337,249$ 129,348$ Subtotal Personnel Cost 614,254$ 147,657$ 337,249$ 129,348$ Operatin g Services & Su pplies
Contractual Services 1,051,238$ S 252,701$ 577,170$ 221,366$ Materials and Supplies 47,550$ S 11,430$ 26,107$ 10,013$ Subtotal Operating Cost 1,098,788$ 264,132$ 603,277$ 231,379$ DEPARTMENTAL EXPENDITURES 1,713,042$ 411,789$ 940,526$ 360,727$ Disallowed Costs
Metrolink Maintenance (280,000)$ S (67,308)$ (153,731)$ (58,962)$ Subtotal Disallowed Costs (280,000)$ (67,308)$ (153,731)$ (58,962)$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ -$ FUNCTIONAL COST 1,433,042$ 344,481$ 786,795$ 301,766$ First Allocation
Incoming - All Others 125,408$ 30,146$ 68,854$ 26,408$ Reallocate Admin Costs (0)$ (374,627)$ 270,775$ 103,852$ Unallocated Costs -$ -$ -$
Subtotal of First Allocation 1,558,450$ 1,126,424$ 432,026$ Second Allocation
Incoming - All Others 39,871$ 9,584$ 21,891$ 8,396$ Reallocate Admin Costs (0)$ (9,584)$ 6,927$ 2,657$ Unallocated Costs -$ -$ -$
Subtotal of Second Allocation 39,871$ 28,818$ 11,053$ TOTAL ALLOCATED 1,598,322$ 1,155,243$ 443,079$

EXPENSE DETAIL
Spread
Method General Admin Maintenance Custodial
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 171
100-50-5028 FACILITY MAINTENANCE
.

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Maintenance .
.
100-02-0201 CITY MANAGER 28.00 3.298% 37,149$ 37,149$ 37,149$ 100-03-0301 CITY ATTORNEY 17.00 2.002% 22,555$ 22,555$ 22,555$ 100-04-0401 CITY CLERK 23.00 2.709% 30,516$ 30,516$ 30,516$ 100-12-1201 FINANCE ADMIN 36.00 4.240% 47,764$ 47,764$ 47,764$ 100-14-1401 HUMAN RESOURCES 18.00 2.120% 23,882$ 23,882$ 23,882$ 100-50-5028 FACILITY MAINTENANCE 18.00 2.120% 23,882$ 23,882$ 23,882$ 100-20-2001 LIBRARY ADMINISTRATION 288.00 33.922% 382,109$ 382,109$ 11,706$ 393,815$ 100-30-3011 FIRE ADMINISTRATION 152.00 17.903% 201,668$ 201,668$ 6,178$ 207,847$ 100-40-4001 OFFICE OF THE POLICE CHIEF 1.26 0.148% 1,672$ 1,672$ 51$ 1,723$ 100-40-4011 POLICE ADMINISTRATION 7.92 0.933% 10,506$ 10,506$ 322$ 10,828$ 100-40-4012 DISPATCH 8.40 0.990% 11,147$ 11,147$ 341$ 11,488$ 100-40-4013 RECORDS 7.74 0.912% 10,269$ 10,269$ 315$ 10,584$ 100-40-4021 PATROL 50.66 5.967% 67,214$ 67,214$ 2,059$ 69,273$ 100-40-4031 DETECTIVES 10.28 1.211% 13,641$ 13,641$ 418$ 14,059$ 100-40-4032 GANGS 4.20 0.495% 5,573$ 5,573$ 171$ 5,744$ 100-40-4033 NARCOTICS 5.04 0.594% 6,688$ 6,688$ 205$ 6,893$ 100-40-4034 LAB/PROPERTY 1.46 0.172% 1,937$ 1,937$ 59$ 1,996$ 100-40-4041 TRAFFIC SERVICES 11.04 1.300% 14,644$ 14,644$ 449$ 15,093$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 29.80 3.510% 39,538$ 39,538$ 1,211$ 40,749$ 100-50-5021 STREET MAINTENANCE SERVICES 20.40 2.403% 27,066$ 27,066$ 829$ 27,895$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 4.80 0.566% 6,370$ 6,370$ 195$ 6,565$ 100-60-6011 ADVANCE PLANNING 4.80 0.566% 6,370$ 6,370$ 195$ 6,565$ 100-60-6021 CURRENT PLANNING 4.00 0.471% 5,308$ 5,308$ 163$ 5,471$ 100-60-6031 BUILDING INSPECTION 4.00 0.471% 5,308$ 5,308$ 163$ 5,471$ 100-60-6032 CODE ENFORCEMENT 8.00 0.943% 10,617$ 10,617$ 325$ 10,942$ 100-60-6034 PERMIT SERVICES 5.39 0.635% 7,156$ 7,156$ 219$ 7,375$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 30.00 3.534% 39,803$ 39,803$ 1,219$ 41,022$ 220-50- SEWER 12.00 1.413% 15,921$ 15,921$ 488$ 16,409$ 270-50- GAS TAX MAINTENANCE 22.40 2.638% 29,720$ 29,720$ 910$ 30,630$ 600-80- WATER 2.40 0.283% 3,184$ 3,184$ 98$ 3,282$ 780-16- INFORMATION SYSTEMS FUND 13.00 1.531% 17,248$ 17,248$ 528$ 17,776$ Total 849.00 100.000% 1,126,424$ -$ 1,126,424$ 28,818$ 1,155,243$ .

Allocation Basis: # of Work Orders
.

Source of Allocation: Facility Maintenance Report

ALLOCATION DETAIL
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 172
100-50-5028 FACILITY MAINTENANCE
.

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

ALLOCATION DETAIL
Custodial .
.
100-02-0201 CITY MANAGER 3,884.43 1.050% 4,534$ 4,534$ 4,534$ 100-03-0301 CITY ATTORNEY 1,819.73 0.492% 2,124$ 2,124$ 2,124$ 100-04-0401 CITY CLERK 3,499.48 0.946% 4,085$ 4,085$ 4,085$ 100-12-1201 FINANCE ADMIN 10,470.45 2.829% 12,222$ 12,222$ 12,222$ 100-14-1401 HUMAN RESOURCES 4,665.98 1.261% 5,446$ 5,446$ 5,446$ 100-50-5028 FACILITY MAINTENANCE 2,012.68 0.544% 2,349$ 2,349$ 2,349$ 100-20-2001 LIBRARY ADMINISTRATION 36,047.00 9.739% 42,076$ 42,076$ 1,159$ 43,235$ 100-30-3011 FIRE ADMINISTRATION 19,000.00 5.133% 22,178$ 22,178$ 611$ 22,789$ 100-30-3012 FIRE PREVENTION 3,500.00 0.946% 4,085$ 4,085$ 113$ 4,198$ 100-30-3021 FIRE SUPPRESSION 52,597.00 14.211% 61,395$ 61,395$ 1,691$ 63,086$ 100-40-4001 OFFICE OF THE POLICE CHIEF 1,395.98 0.377% 1,629$ 1,629$ 45$ 1,674$ 100-40-4011 POLICE ADMINISTRATION 8,771.42 2.370% 10,239$ 10,239$ 282$ 10,521$ 100-40-4012 DISPATCH 9,306.54 2.514% 10,863$ 10,863$ 299$ 11,162$ 100-40-4013 RECORDS 8,573.65 2.316% 10,008$ 10,008$ 276$ 10,283$ 100-40-4021 PATROL 56,116.83 15.162% 65,503$ 65,503$ 1,804$ 67,307$ 100-40-4031 DETECTIVES 11,388.88 3.077% 13,294$ 13,294$ 366$ 13,660$ 100-40-4032 GANGS 4,653.27 1.257% 5,432$ 5,432$ 150$ 5,581$ 100-40-4033 NARCOTICS 5,583.93 1.509% 6,518$ 6,518$ 180$ 6,697$ 100-40-4034 LAB/PROPERTY 1,617.01 0.437% 1,887$ 1,887$ 52$ 1,939$ 100-40-4041 TRAFFIC SERVICES 12,226.47 3.303% 14,272$ 14,272$ 393$ 14,665$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 2,402.98 0.649% 2,805$ 2,805$ 77$ 2,882$ 100-50-5011 ENGINEERING 4,073.40 1.101% 4,755$ 4,755$ 131$ 4,886$ 100-50-5012 DEVELOPMENT SERVICES 2,398.31 0.648% 2,799$ 2,799$ 77$ 2,877$ 100-50-5013 BUILDING & SAFETY 933.20 0.252% 1,089$ 1,089$ 30$ 1,119$ 100-50-5021 STREET MAINTENANCE SERVICES 4,083.43 1.103% 4,766$ 4,766$ 131$ 4,898$ 100-50-5022 REFUSE & SANITATION SERVICES 348.35 0.094% 407$ 407$ 11$ 418$ 100-50-5025 TREE MAINTENANCE 154.82 0.042% 181$ 181$ 5$ 186$ 100-50-5031 TRANSPORTATION PLANNING 1,366.30 0.369% 1,595$ 1,595$ 44$ 1,639$ 100-50-5032 TRAFFIC OPERATIONS 774.11 0.209% 904$ 904$ 25$ 928$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 2,799.59 0.756% 3,268$ 3,268$ 90$ 3,358$ 100-60-6011 ADVANCE PLANNING 2,799.59 0.756% 3,268$ 3,268$ 90$ 3,358$ 100-60-6021 CURRENT PLANNING 2,332.99 0.630% 2,723$ 2,723$ 75$ 2,798$ 100-60-6031 BUILDING INSPECTION 2,332.99 0.630% 2,723$ 2,723$ 75$ 2,798$ 100-60-6032 CODE ENFORCEMENT 4,665.98 1.261% 5,446$ 5,446$ 150$ 5,596$ 100-60-6034 PERMIT SERVICES 3,144.87 0.850% 3,671$ 3,671$ 101$ 3,772$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 18,396.46 4.970% 21,473$ 21,473$ 591$ 22,065$ 100-70-7014 RECREATION - ATHLETICS 14,457.00 3.906% 16,875$ 16,875$ 465$ 17,340$ 100-70-7041 SENIOR SERVICES 13,888.00 3.752% 16,211$ 16,211$ 447$ 16,657$ FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 173
100-50-5028 FACILITY MAINTENANCE
.

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

ALLOCATION DETAIL
270-50- GAS TAX MAINTENANCE 5,976.12 1.615% 6,976$ 6,976$ 192$ 7,168$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 135.47 0.037% 158$ 158$ 4$ 162$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS 19.35 0.005% 23$ 23$ 1$ 23$ 294-50- DEL RIO LANDSCAPE MAINTENANCE DISTRICT 19.35 0.005% 23$ 23$ 1$ 23$ 600-80- WATER 17,768.00 4.801% 20,740$ 20,740$ 571$ 21,311$ 710-50- EQUIPMENT EXPENSE 3,541.55 0.957% 4,134$ 4,134$ 114$ 4,248$ 780-16- INFORMATION SYSTEMS FUND 4,176.05 1.128% 4,875$ 4,875$ 134$ 5,009$ Total 370,119.00 100.000% 432,026$ -$ 432,026$ 11,053$ 443,079$ .

Allocation Basis: Sq. Ft. Occupied
.

Source of Allocation: Building Listing
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 174

ALLOCATION SUMMARY
100-50-5028 FACILITY MAINTENANCE
100-02-0201 CITY MANAGER 37,149$ 4,534$ 41,684$ 100-03-0301 CITY ATTORNEY 22,555$ 2,124$ 24,679$ 100-04-0401 CITY CLERK 30,516$ 4,085$ 34,600$ 100-12-1201 FINANCE ADMIN 47,764$ 12,222$ 59,985$ 100-14-1401 HUMAN RESOURCES 23,882$ 5,446$ 29,328$ 100-50-5028 FACILITY MAINTENANCE 23,882$ 2,349$ 26,231$ 100-20-2001 LIBRARY ADMINISTRATION 393,815$ 43,235$ 437,050$ 100-30-3011 FIRE ADMINISTRATION 207,847$ 22,789$ 230,636$ 100-30-3012 FIRE PREVENTION -$ 4,198$ 4,198$ 100-30-3021 FIRE SUPPRESSION -$ 63,086$ 63,086$ 100-40-4001 OFFICE OF THE POLICE CHIEF 1,723$ 1,674$ 3,398$ 100-40-4011 POLICE ADMINISTRATION 10,828$ 10,521$ 21,348$ 100-40-4012 DISPATCH 11,488$ 11,162$ 22,651$ 100-40-4013 RECORDS 10,584$ 10,283$ 20,867$ 100-40-4021 PATROL 69,273$ 67,307$ 136,580$ 100-40-4031 DETECTIVES 14,059$ 13,660$ 27,719$ 100-40-4032 GANGS 5,744$ 5,581$ 11,325$ 100-40-4033 NARCOTICS 6,893$ 6,697$ 13,590$ 100-40-4034 LAB/PROPERTY 1,996$ 1,939$ 3,936$ 100-40-4041 TRAFFIC SERVICES 15,093$ 14,665$ 29,757$ 100-50-5001 GENERAL ADMINISTRATION AND SUPPORT 40,749$ 2,882$ 43,631$ 100-50-5011 ENGINEERING -$ 4,886$ 4,886$ 100-50-5012 DEVELOPMENT SERVICES -$ 2,877$ 2,877$ 100-50-5013 BUILDING & SAFETY -$ 1,119$ 1,119$ 100-50-5021 STREET MAINTENANCE SERVICES 27,895$ 4,898$ 32,793$ 100-50-5022 REFUSE & SANITATION SERVICES -$ 418$ 418$ 100-50-5025 TREE MAINTENANCE -$ 186$ 186$ 100-50-5031 TRANSPORTATION PLANNING -$ 1,639$ 1,639$ 100-50-5032 TRAFFIC OPERATIONS -$ 928$ 928$ 100-60-6001 PLANNING & DEVELOPMENT ADMINISTRATION 6,565$ 3,358$ 9,923$ 100-60-6011 ADVANCE PLANNING 6,565$ 3,358$ 9,923$ TotalMaintenance Custodial
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 175

ALLOCATION SUMMARY
100-50-5028 FACILITY MAINTENANCE TotalMaintenance Custodial 100-60-6021 CURRENT PLANNING 5,471$ 2,798$ 8,269$ 100-60-6031 BUILDING INSPECTION 5,471$ 2,798$ 8,269$ 100-60-6032 CODE ENFORCEMENT 10,942$ 5,596$ 16,539$ 100-60-6034 PERMIT SERVICES 7,375$ 3,772$ 11,147$ 100-70-7001 COMMUNITY SERVICES ADMINISTRATION 41,022$ 22,065$ 63,087$ 100-70-7014 RECREATION - ATHLETICS -$ 17,340$ 17,340$ 100-70-7041 SENIOR SERVICES -$ 16,657$ 16,657$ 220-50- SEWER 16,409$ -$ 16,409$ 270-50- GAS TAX MAINTENANCE 30,630$ 7,168$ 37,798$ 291-50- SANTIAGO HLS LANDSCP MAINT 1986 & 2015 -$ 162$ 162$ 293-50- 94-1 SYCAMORE CROSSING LNDSCPE MAINT DIS -$ 23$ 23$ 294-50- DEL RIO LANDSCAPE MAINTENANCE DISTRICT -$ 23$ 23$ 600-80- WATER 3,282$ 21,311$ 24,593$ 710-50- EQUIPMENT EXPENSE -$ 4,248$ 4,248$ 780-16- INFORMATION SYSTEMS FUND 17,776$ 5,009$ 22,785$ Total 1,155,243$ 443,079$ 1,598,322$
FISCAL YEAR 2024 / 2025 FULL COST ALLOCATION PLAN
MATRIX CONSULTING GROUP | 176

Orange City CouncilSeptember 9, 2025

Orange City Council
September 9, 2025