Agenda packet — Mayor and City Council, December 3, 2025 (part 2 of 7)

THAT PORTION OF SAN MANUEL BLVD (FORMERLY KNOWN AS VICTORIA AVENUE) LYING WITHIN SECTIONS 29 AND 30, TOWNSHIP 1 NORTH, RANGE 3 WEST, SAN BERNARDINO MERIDIAN, IN THE

COUNTY OF SAN BERNARDINO, STATE OF CALIFORNIA, AS SHOWN ON MAP OF WEST HIGHLANDS FIELD IN BOOK 5, PAGE 77 AND TRACT NO. 10500, FILED IN BOOK 155, PAGES 8 THROUGH 10, INCLUSIVE, OF MAPS AND RECORD OF SURVEY 21-00014, ALL IN THE CITY OF SAN BERNARDINO, COUNTY OF SAN BERNARDINO, STATE OF CALIFORNIA, AS SHOWN ON THE MAP FILED IN BOOK 170, PAGES 65 THROUGH 67, INCLUSIVE, OF MAPS BOTH IN THE OFFICE OF THE COUNTY RECORDER OF SAID COUNTY, DESCRIBED AS FOLLOWS:

POINT OF BEGINNING AT THE NORTHWEST CORNER OF LOT 1 OF SAID TRACT NO. 10500; THENCE ALONG THE WESTERLY LINE OF SAID LOT 1 FOLLOWING TWO (2) COURSES:
1) SOUTH 00°01’54” WEST 100.78 FEET TO THE BEGINNING OF A CURVE CONCAVE EASTERLY HAVING A RADIUS OF 20.00 FEET AND,
2) SOUTHERLY 5.71 FEET ALONG SAID CURVE THROUGH A CENTRAL ANGLE OF 16°20’46”, THENCE LEAVING SAID WESTERLY LINE SOUTH 03°45’23” EAST 30.18 FEET; THENCE SOUTH 07°45’49” EAST 39.75 FEET;
THENCE SOUTH 09°37’42” EAST 12.62 FEET;
THENCE SOUTH 02°58’23” EAST 23.75 FEET;
THENCE SOUTH 00°48’04” EAST 13.52 FEET;
THENCE SOUTH 00°00’22” EAST 17.95 FEET TO THE BEGINNING OF A NON-TANGENT CURVE CONCAVE SOUTHEASTERLY HAVING A RADIUS OF 20.00 FEET, A RADIAL LINE OF SAID CURVE TO SAID POINT BEARS SOUTH 74°04'11" EAST, SAID CURVE ALSO BEING THE NORTHWESTERLY LINE OF LOT 30 OF SAID TRACT NO. 10500;
THENCE SOUTHERLY 5.55 FEET ALONG SAID CURVE AND SAID NORTHWESTERLY LINE THROUGH A CENTRAL ANGLE OF 15°53'55";
THENCE LEAVING SAID NORTHWESTERLY LINE ALONG THE WESTERLY LINE OF LOTS 30, 29, 28 AND 27 OF SAID TRACT NO. 10500, SOUTH 00°01’54” WEST 307.74 FEET TO THE EASTERLY PROLONGATION OF THE NORTHERLY LINE OF LYNWOOD DRIVE BEING 41.25 FEET WIDE; THENCE ALONG SAID PROLONGATION SOUTH 89°32’27” WEST 44.00 FEET TO THE EASTERLY LINE OF SAID SECTION 30;
THENCE CONTINUING ALONG SAID PROLONGATION SOUTH 89°32’27” WEST 41.25 FEET TO A LINE BEING PARALLEL WITH AND 41.25 FEET WESTERLY OF EASTERLY LINE OF SAID SECTION 30 ALSO BEING CENTERLINE OF SAN MANUEL BLVD (FORMERLY KNOWN AS VICTORIA AVENUE); THENCE ALONG SAID PARALLEL LINE NORTH 00°01’54” EAST 557.55 FEET TO THE WESTERLY PROLONGATION OF THE NORTHERLY LINE OF SAID LOT 1;
THENCE ALONG LAST SAID PROLONGATION SOUTH 89°55’01” EAST 41.25 FEET TO SAID EASTERLY LINE OF SECTION 30;
THENCE CONTINUING ALONG LAST SAID PROLONGATION SOUTH 89°55’01” EAST 33.00 FEET POINT OF BEGINNING.

CONTAINING 1.052 ACRES, MORE OR LESS.

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EXHIBIT “A”

SAN MANUEL BLVD

LEGAL DESCRIPTION

VACATION

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SUBJECT TO ALL EXISTING CONDITIONS, RESERVATIONS, RESTRICTIONS, EASEMENTS, OFFERS OF DEDICATION, RIGHTS AND RIGHTS OF WAY OF RECORD IF ANY.

SEE EXHIBIT “B” ATTACHED HERETO AND MADE A PART HEREOF, BY THIS REFERENCE.

THIS LEGAL DESCRIPTION WAS PREPARED BY ME OR UNDER MY DIRECTION. 10/22/2025
JEFFREY J. LENHERR DATE
P.L.S. 9305
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SHEET 1 OF 1
NORTH
SCALE: 1" = 100'
10/22/2025

PREPARED UNDER MY DIRECTION
_________________________________
JEFFREY J. LENHERR P.L.S. 9305
DATE: ___________________________
No. 9305
P.O.B.

NW COR LOT 1
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Street Vacation #15.30-444
Victoria Ave
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CONSENT CALENDAR
City of San Bernardino
Request for Council Action
Date: December 3, 2025
To: Honorable Mayor and City Council Members
From: C. Jeannie Fortune, Interim Director of Finance & Management Services
Department: Finance & Management Services
Subject: Adoption of the Citywide Cost Allocation Plan and Office of Management and Budget (OMB) Compliant Indirect Cost
Plan Prepared by Matrix Consulting Group (All Wards)
Recommendation:

It is recommended that the Mayor and City Council of the City of San Bernardino adopt Resolution No. 2025-396, approving the Citywide Cost Allocation Plan (CAP) and OMB Compliant Indirect Cost Plan prepared by Matrix Consulting Group, based on the City’s Fiscal Year 2022/23 adopted budget, and authorizing its use for the following purposes:

1. Recovering indirect costs associated with state and federal grants, consistent with the requirements of 2 CFR Part 200; and

2. Establishing a fair and transparent method for allocating Citywide administrative expenses and charging intergovernmental and regional partners for shared services.

City Manager's Comments
By approving the Cost Allocation Plan that was calculated by Matrix Consulting Group, the City would be eligible to fairly charge both other regional partners and grants for eligible indirect costs incurred by the City. The study was done in 2022-2023. The City can update the plan in the future.

Executive Summary
The City engaged Matrix Consulting Group to prepare two financial management tools:
(1) a Citywide Cost Allocation Plan (CAP) and (2) an OMB-Compliant Indirect Cost Plan (also known as the Indirect Cost Rate Proposal). Together, these plans identify the full cost of providing City services, including administrative and support functions Packet Page. 295
such as Finance, Human Resources, City Clerk, City Attorney, and Facilities Maintenance, and establish a fair, transparent method for distributing those costs across departments, programs, and external partners. Adopting the CAP and OMBCompliant Plan allows the City to: recover indirect costs associated with eligible state and federal grants, consistent with 2 CFR Part 200; bill regional or intergovernmental partners (i.e., shared service agreements) for their proportionate share of overhead; and ensure equitable cost-sharing among all City programs and funds, reducing reliance on the General Fund.

Although federal regulations require approval by a cognizant federal agency for grant purposes, such as the Department of Health and Human Services (DHHS), Department of Transportation (DOT), California law also requires City Council authorization before indirect costs can be charged to another agency or partner.

Adoption of this resolution fulfills both requirements, ensuring San Bernardino’s plan is legally defensible, financially transparent, and aligned with Cal Cities (formerly known as the League of California Cities) guidance and Government Finance officers Association (GFOA) best practices for full-cost recovery.

Cost Allocation Plans (CAP) often use budgets to provide a stable and predictable rate for internal planning, budgeting, and cost control, which allows departments to forecast and manage spending more effectively, since the CAP rate will not fluctuate with every expenditure change. OMB-compliant indirect cost plans use actuals to accurately and equitably recover the true cost of indirect expenditures, particularly for grant reimbursements; it ensures that the City is reimbursed for actual expenditures incurred, preventing or minimizing overpayments or underpayments for grant-funded activities.

Background
Every City department relies on shared services such as payroll, accounting, legal support, and building maintenance that are managed centrally. These costs are real but are often hidden within the General Fund.

A Cost Allocation Plan (CAP) identifies and distributes indirect costs to the various programs and funds that benefit from them, enabling the accurate determination of total service costs, fair reimbursement, and effective management. This process is essential for accurately accounting for administrative overhead, recovering costs from grants and other governments, and ensuring sufficient funds are available to maintain or improve public services.

The City’s CAP was based on the FY 2022/23 adopted budget and reflects the City’s organization structure and workload at that time. Matrix Consulting Group also prepared a federally compliant Indirect Cost Plan, which enables the City to recover a portion of administrative expenses from eligible federal and state grants.

Together, these two plans strengthen financial management, improve cost recovery, and promote long-term fiscal sustainability.

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City staff is currently on updating the plan to reflect current year costs in preparation for the FY2026-27 Cost Allocation Plan and OMB Compliant Indirect Cost Plan. This will be included in the Budget Adoption.

Discussion
Citywide Cost Allocation Plan (CAP)
The CAP determines how the cost of shared administrative services such as payroll, purchasing, records management, legal review, and building maintenance are distributed to departments citywide.

The plan includes costs from central service areas such as:
• City Clerk - Council and records support
• City Attorney - Legal services for all departments
• City Manager’s Office - Executive oversight and communications • Human Resources - Employee support and benefits administration • Finance Department - Accounting, payroll, purchasing, budget, and treasury functions
• Facilities Maintenance - Custodial and building upkeep for shared facilities To ensure fairness, costs were allocated based on measurable factors such as the number of employees, department budgets, transactions processed, and space occupied.

Example:
• Human Resources costs were distributed based on the number of employees per department.
• Accounting costs were based on the number of accounts payable and receivable transactions.
• Facilities costs were based on custodial hours and maintenance work orders.

This data-driven approach ensures that the CAP is transparent, equitable, and easy to update in future years.

OMB-Compliant Indirect Cost Plan
The OMB-Compliant Plan (also known as the Indirect Cost Rate Proposal) follows federal guidelines under 2 CFR Part 200 (Uniform Guidance). It identifies the portion of administrative costs that can be recovered from grants funded by the federal or state government.

The OMB Plan includes administrative divisions such as the City Clerk, City Attorney, City Manager’s Office, Human Resources, Finance (Accounting, Payroll, Purchasing, and Budget), and Facilities Maintenance. Costs were distributed using audited data from FY 2020/21 and measurable operational indicators such as staffing levels, budget size, or number of transactions.

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This federally compliant methodology produces a defensible indirect cost rate that the City can apply to qualifying grants. By doing so, San Bernardino can recover legitimate administrative expenses tied to grant activity, reducing reliance on the General Fund and improving overall financial sustainability.

This federally compliant methodology produces an indirect cost rate that the City can apply to qualifying grants, ensuring the City recovers legitimate administrative expenses and does not rely solely on the General Fund to support grant activity.

Why Council Adoption is Needed
While the OMB plan requires approval from a federal “cognizant agency,” California cities must also obtain City Council authorization before charging indirect costs to other entities or regional partners. Adopting this resolution provides the necessary legal authority for:
• Internal cost allocation across City departments and funds; • Intergovernmental cost recovery for shared service agreements; and • Federal and state grant reimbursement of indirect costs.

This action aligns with guidance from Cal Cities (formerly the League of California Cities) and ensures the City’s compliance with both federal and state requirements.

Adoption of the Citywide Cost Allocation Plan (CAP) and OMB-Compliant Indirect Cost Plan follows GFOA best practices for full-cost recovery. Together, these plans ensure that every program and fund contributes its fair share toward shared administrative costs, reinforcing the City’s commitment to transparency, accountability, and long-term fiscal stability.
2021-2025 Strategic Targets and Goals
This action aligns with all key targets of the City Council’s Strategic Plan: Improved Operational & Financial Capacity; Focused, Aligned Leadership and Unified Community; Improved Quality of Life; and Economic Growth & Development.

Fiscal Impact
Adoption of the Cost Allocation Plan and OMP Indirect Cost Plan has no immediate fiscal impact on the City’s budget. However, it authorizes Finance to recover indirect costs from federal and state grants, consistent with 2 CFR Part 200 and regional and interagency agreements for shared services. Based on prior cost analyses, the City may recover an estimated $2-4 million annually through indirect cost reimbursements and interagency billings once implementation begins.

Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino adopt Resolution No. 2025-396, approving the Citywide Cost Allocation Plan (CAP) and OMB Compliant Indirect Cost Plan prepared by Matrix Consulting Group, based on the City’s Packet Page. 298
Fiscal Year 2022/23 adopted budget, and authorizing its use for the following purposes:

1. Recovering indirect costs associated with state and federal grants, consistent with the requirements of 2 CFR Part 200; and

2. Establishing a fair and transparent method for allocating Citywide administrative expenses and charging intergovernmental and regional partners for shared services.

Attachments
Attachment 1 Resolution No. 2025-396 Cost Allocation Plan (CAP) & OMB-Compliant Indirect Cost Plan Adoption
Attachment 2 Matrix Consulting Group – FY 2022–23 Full Cost Allocation Plan
Attachment 3 Matrix Consulting Group – FY 2020–21 OMB-Compliant Indirect Cost Plan
Attachment 4 Matrix Consulting Group – Cost Allocation Plan and OMB Results Memorandum
Ward:

All Wards
Synopsis of Previous Council Actions:

N/A
CC: Eric Levitt, City Manager
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Resolution No. 2025-396
Resolution 2025-396
December 3, 2025

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RESOLUTION NO. 2025-396

RESOLUTION OF THE MAYOR AND CITY COUNCIL OF

THE CITY OF SAN BERNARDINO, CALIFORNIA,

ADOPTING THE CITYWIDE COST ALLOCATION PLAN
(CAP) AND OMB-COMPLIANT INDIRECT COST PLAN

PREPARED BY MATRIX CONSULTING GROUP AND

AUTHORIZING THEIR USE FOR COST RECOVERY AND
INTERAGENCY BILLING.

WHEREAS, the City of San Bernardino engaged Matrix Consulting Group to prepare a Citywide Cost Allocation Plan (CAP) based on the City’s Fiscal Year 2022/23 adopted budget, and an OMB-Compliant Indirect Cost Plan based on audited Fiscal Year 2020/21 data; and WHEREAS, these plans identify and allocate the full cost of providing City services, including administrative and support functions such as Finance, Human Resources, City Clerk, City Attorney, City Manager, and Facilities Maintenance, to ensure that all City programs, funds, and external partners contribute their fair share of overhead costs; and WHEREAS, under Title 2, Code of Federal Regulations (CFR) Part 200, local governments may recover indirect costs associated with federally and state-funded programs through a certified cost allocation plan approved by the cognizant federal or state agency; and WHEREAS, adoption of the Citywide Cost Allocation Plan (CAP) and the OMBCompliant Indirect Cost Plan authorizes the Finance Department to transmit the plan for federal review and certification, and provides the necessary legal authority for the City to recover allowable indirect costs from federal and state grants, intergovernmental agreements, and shared service arrangements, in compliance with all applicable federal, state, and local requirements; and WHEREAS, according to Cal Cities (formerly the League of California Cities), one municipality may not charge another for indirect costs without approval by its legislative body, and such authorization must be granted by City Council resolution; and WHEREAS, approval of these plans aligns with Government Finance Officers Association (GFOA) best practices for full-cost recovery, promoting transparency, accountability, and long-term fiscal stability.

BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF SAN BERNARDINO AS FOLLOWS:

SECTION 1. The above recitals are true and correct and are incorporated herein by this reference.

SECTION 2. The Mayor and City Council hereby adopt the Citywide Cost Allocation Plan (CAP) prepared by Matrix Consulting Group, based on the City’s Fiscal Year 2022/23 adopted budget.

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Resolution No. 2025-396
Resolution 2025-396
December 3, 2025

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SECTION 3. The Mayor and City Council hereby adopt the OMB-Compliant Indirect Cost Plan prepared by Matrix Consulting Group, based on the City’s Fiscal Year 2020/21 audited data.

SECTION 4. The City Manager, or designee, are hereby authorized to use these plans for:
recovering indirect costs associated with eligible state and federal grants; allocating administrative overhead costs across City funds and departments; and billing intergovernmental and regional partners for shared services in accordance with adopted cost allocation methodologies.

SECTION 5. The City Manager, or designee, is hereby authorized and directed to review, maintain, and update the Cost Allocation Plan (CAP) and OMB-Compliant Indirect Cost Plan as part of the City’s annual budget adoption process, to ensure that cost allocations reflect current organizational structure, staffing, and budgetary conditions, and to maintain continued compliance with federal and state requirements.

SECTION 6. The Mayor and City Council finds this Resolution is not subject to the California Environmental Quality Act (CEQA) in that the activity is covered by the general rule that CEQA applies only to projects which have the potential for causing a significant effect on the environment. Where it can be seen with certainty, as in this case, that there is no possibility that the activity in question may have a significant effect on the environment, the activity is not subject to CEQA.

SECTION 7. Severability. If any provision of this Resolution or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications, and to this end the provisions of this Resolution are declared to be severable.

SECTION 8. Effective Date. This Resolution shall become effective immediately.

APPROVED and ADOPTED by the City Council and signed by the Mayor and attested by the City Clerk this 3rd day of December 2025.

Helen Tran, Mayor
City of San Bernardino
Attest:

Telicia Lopez, CMC, City Clerk
Approved as to form:

Sonia Carvalho, City Attorney
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Resolution No. 2025-396
Resolution 2025-396
December 3, 2025

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CERTIFICATION

STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO) ss

CITY OF SAN BERNARDINO )
I, Telicia Lopez, CMC, City Clerk, hereby certify that the attached is a true copy of Resolution No. 2025-396, adopted at a regular meeting held on the 3rd day of December 2025 by the following vote:

Council Members: AYES NAYS ABSTAIN ABSENT
SANCHEZ _____ _____ _______ _______
IBARRA _____ _____ _______ _______
FIGUEROA _____ _____ _______ _______
SHORETT _____ _____ _______ _______
KNAUS _____ _____ _______ _______
FLORES _____ _____ _______ _______
ORTIZ _____ _____ _______ _______
WITNESS my hand and official seal of the City of San Bernardino this 4th day of December 2025.

Telicia Lopez, CMC, City Clerk
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1650 S. Amphlett Blvd, Suite 213
San Mateo, CA 94402
650.858.0507

FULL COST

ALLOCATION PLAN
Fiscal Year 22-23 Budget

CITY OF SAN BERNARDINO, CA
DRAFT DATE: October 7, 2022
matrix
consulting group
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Page Number

1. EXECUTIVE SUMMARY 1

2. READING THE PLAN 5

3. ORGANIZATIONAL CHART 7

4. SUMMARY OF RESULTING OVERHEAD ALLOCATIONS 9

5. SUMMARY OF FUNCTIONS AND ALLOCATION BASES 35

6. CENTRAL SERVICES DEPARTMENTS (PROVIDERS) 37

7. GRANTEE DEPARTMENTS (RECEIVERS) 39

8. COST ALLOCATION PLAN 43

8.1 001-030- 0001 - City Clerk Administration 44
COSTS TO BE ALLOCATED 46
DEPARTMENTAL EXPENSE DETAIL 47
ALLOCATION DETAIL 48
Council/ Committee Support 48
ALLOCATION SUMMARY 49

8.2 001-030- 0011 - Records Managment 51
COSTS TO BE ALLOCATED 53
DEPARTMENTAL EXPENSE DETAIL 54
Allocation Detail 55
Records Support 55
Contract Management 57
Subpeonas 59
ALLOCATION SUMMARY 60

TABLE OF CONTENTS
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Page Number

8.3 001-050- 0005 - City Attorney Municipal Legal Service 62 COSTS TO BE ALLOCATED 64
DEPARTMENTAL EXPENSE DETAIL 65
Allocation Detail 66
Internal Support 66
Outside Legal Services
ALLOCATION SUMMARY 68

8.4 001-090- 0067 - Customer & Neighborhood Services 70 COSTS TO BE ALLOCATED 72
DEPARTMENTAL EXPENSE DETAIL 73
Allocation Detail 74
ALLOCATION SUMMARY 75

8.5 001-100- 0001 - City Manager Administration 76
COSTS TO BE ALLOCATED 78
DEPARTMENTAL EXPENSE DETAIL 79
Allocation Detail 80
Internal City Support 80
Internal Communications Support 83
ALLOCATION SUMMARY 85

8.6 001-110- 0001 - Human Resources Administration 89
COSTS TO BE ALLOCATED 91
DEPARTMENTAL EXPENSE DETAIL 92
Allocation Detail 93
Employee Support 93
ALLOCATION SUMMARY 96

8.7 001-120- 0001 - Finance Administration 99
COSTS TO BE ALLOCATED 101
DEPARTMENTAL EXPENSE DETAIL 102
Allocation Detail 103
Internal Finance Support 103
ALLOCATION SUMMARY 105
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Page Number

8.8 001-120- 0017 - Treasurer 107
COSTS TO BE ALLOCATED 109
DEPARTMENTAL EXPENSE DETAIL 110
Allocation Detail 111
Investment 111
ALLOCATION SUMMARY 115

8.9 001-120- 0039 - Accounting 119
COSTS TO BE ALLOCATED 121
DEPARTMENTAL EXPENSE DETAIL 122
Allocation Detail 123
Accounts Payable 123
Accounts Receivable 126
ALLOCATION SUMMARY 127

8.10 001-120- 0040 - Payroll & Benefits 131
COSTS TO BE ALLOCATED 133
DEPARTMENTAL EXPENSE DETAIL 134
Allocation Detail 135
Payroll 135
ALLOCATION SUMMARY 138

8.1 001-120- 0042 - Purchasing 141
COSTS TO BE ALLOCATED 143
DEPARTMENTAL EXPENSE DETAIL 144
Allocation Detail 145
RFP Support 145
PO Support 146
ALLOCATION SUMMARY 148

8.1 001-120- 0043 - Budget 152
COSTS TO BE ALLOCATED 154
DEPARTMENTAL EXPENSE DETAIL 155
Allocation Detail 156
Operating Budget 156
ALLOCATION SUMMARY 157
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Page Number

8.1 001-120- 0154 - Grants 162
COSTS TO BE ALLOCATED 164
DEPARTMENTAL EXPENSE DETAIL 165
Allocation Detail 166
Grant Support 166
ALLOCATION SUMMARY 167

8.1 001-400- 0036 - Custodial Maintenance 168
COSTS TO BE ALLOCATED 170
DEPARTMENTAL EXPENSE DETAIL 171
Allocation Detail 172
Custodial Services 172
ALLOCATION SUMMARY 173

8.2 001-400- 0037 - Building Maintenance 174
COSTS TO BE ALLOCATED 176
DEPARTMENTAL EXPENSE DETAIL 177
Allocation Detail 178
ALLOCATION SUMMARY 180
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1. Executive Summary
The Matrix Consulting Group has prepared this Full Cost Allocation Plan (CAP) for the City of San Bernardino, California.

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. 1 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 also generate organizational awareness regarding indirect (overhead) costs associated with operations.

This plan was compiled in accordance with Generally Accepted Accounting Principles, and is also 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:

FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

CITY OF SAN BERNARDINO, CALIFORNIA
______________________________________________________
____________________________________________________
Matrix Consulting Group
________________________________________________________________ __________________________________________________

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• First Step: Central Service department expenditures are allocated to other Central Service departments such as Human Resources, Information Technology, etc., as well as 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 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. 2 Project Steps
The project team, along with City staff, went through the following steps in order to develop this CAP:
• Meet with the City‘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 FY23 FULL COST ALLOCATION PLAN
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• Identify the source, and collect allocation basis data and statistics • Populate the analytical model, and calculate results
• Employ quality control processes for accurate results • Review results with the City
• Revise and finalize
• Discuss implementation strategies
• Document and communicate results
The results of this effort are detailed in the following report. 3 Summary
In summary, key project details for the cost plan are as follows:
• Cost figures are based on Fiscal Year 2022 -2023 budgeted expenditures • The allocation methodology is Full Cost, not OMB Title 2 CFR 200 Compliant • The results presented in this plan were derived using a double “step-down” allocation process FY23 FULL COST ALLOCATION PLAN
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The following report provides a well-documented and defensible basis for the City’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.

FY23 FULL COST ALLOCATION PLAN
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2. Reading the Plan
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.

Summarized with 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: There is one set of reports for each Central Service department in the plan. 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:

FY23 FULL COST ALLOCATION PLAN
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– 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 City that benefit from services.
– Costs to Be Allocated: This is a summary of the costs being allocated for the identified Central Service department. This worksheet shows the total expenditures for the Central Service department, along with the incoming allocations from all other Central Service departments. – Departmental Expense Detail: This worksheet details the Central Service’s direct expenditures, provides a recap of the incoming expenses, and arrives at a total this department encumbers on each pass of allocations.

This worksheet also adds in incoming allocations and breaks total costs down by function. It also demonstrates how the G&A (General and Administrative) column is reallocated, and subtotals for each pass of 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 shows the amount of allocations per pass. – Allocation Summary: This worksheet shows the total costs being allocated to Receiving departments by function.

The Summary of Resulting 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 Resulting 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.

FY23 FULL COST ALLOCATION PLAN
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3. Organizational Chart
The organizational chart on the following page shows the overall structure for the City of San Bernardino, including illustrating how each of the City’s departments are organized.

FY23 FULL COST ALLOCATION PLAN
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FY23 FULL COST ALLOCATION PLAN
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4. Summary of Overhead Allocations
Provided on the following pages are a summary of results and a “bottom-line” picture of the resulting CAP 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.

FY23 FULL COST ALLOCATION PLAN
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001-010-0001 -
Mayor
Administration
001-020-0022 -
City Council
001-020-0023 -
Council
Support
001-030-0009 -
Elections
001-030-0010 -
Passport
Acceptance
001 030 0001 - City Clerk Administration $ - $ 47,354 $ - $ - $ - 001 030 0011 - Records Managment $ 5,105 $ - $ - $ - $ - 001 050 0005 - City Attorney Municipal Legal Service $ - $ 70,325 $ - $ - $ - 001 090 0067 - Customer & Neighborhood Services $ - $ 15 $ - $ - $ - 001 100 0001 - City Manager Administration $ 12,025 $ 4,457 $ 3,340 $ 5,741 $ 22 001 110 0001 - Human Resources Administration $ 10,047 $ 46,887 $ 6,698 $ 837 $ - 001 120 0001 - Finance Administration $ 69,608 $ 34,804 $ 34,804 $ 17,402 $ 17,402 001 120 0017 - Treasurer $ 484 $ 649 $ 548 $ 529 $ 4
001 120 0039 - Accounting $ 2,057 $ 2,351 $ - $ 918 $ 37 001 120 0040 - Payroll & Benefits $ 1,084 $ 3,795 $ 1,084 $ 136 $ - 001 120 0042 - Purchasing $ 313 $ - $ 1,774 $ 973 $ -
001 120 0043 - Budget $ 1,378 $ 1,844 $ 1,559 $ 1,503 $ 10 001 120 0154 - Grants $ - $ - $ - $ - $ -
001 400 0036 - Custodial Maintenance $ 1,749 $ 6,123 $ 1,749 $ - $ - 001 400 0037 - Building Maintenance $ 27,403 $ 95,910 $ 27,403 $ 425 $ - Total Allocated $ 131,254 $ 314,513 $ 78,959 $ 28,464 $ 17,474 Direct Bill Adjustments
Proposed Costs $ 131,254 $ 314,513 $ 78,959 $ 28,464 $ 17,474 FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-090-0053 -
Gen Govt. Nondepartmental001-090-0133 -
CATV
001-090-0150 -
Violence
Intervention
001-100-0016 -
Air Quality &
Rideshare
001-100-0150 -
Violence
Intervention
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ 13,988
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ 2,008 $ 1,818 $ 520 $ -
$ - $ 13,396 $ 3,349 $ 1,675 $ -
$ - $ 69,608 $ - $ - $ -
$ - $ 330 $ 298 $ 85 $ -
$ 6,502 $ 441 $ - $ - $ 220
$ - $ 542 $ 542 $ 271 $ -
$ 294 $ 26,646 $ - $ - $ 413
$ - $ 937 $ 848 $ 243 $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ 437 $ -
$ - $ - $ - $ 6,851 $ -
$ 6,796 $ 113,907 $ 6,855 $ 10,082 $ 14,621
$ 6,796 $ 113,907 $ 6,855 $ 10,082 $ 14,621
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-120-0012 -
Business
Registration
001-160-Capital
Improvement
Projects
001-180-0001 -
CED
Administration
001-180-0021 -
Enforcement &
Beautification
001-180-0028 -
Building and
Safety
$ - $ - $ - $ 16,574 $ 2,368
$ 179 $ - $ 60,527 $ 63,551 $ 9,687
$ - $ - $ - $ 24,614 $ 3,516
$ 291 $ - $ - $ 90,229 $ 2,374
$ 10,115 $ - $ 12,167 $ 28,973 $ 21,697
$ 33,491 $ - $ 21,769 $ 83,726 $ 35,165
$ 69,608 $ - $ - $ 23,203 $ 23,203
$ 1,660 $ - $ 1,666 $ 4,672 $ 3,561
$ 2,865 $ 331 $ 1,139 $ 8,045 $ 2,425
$ 5,421 $ - $ 3,524 $ 13,552 $ 5,692
$ 220 $ 2,242 $ 13,293 $ 27,901 $ 19,270
$ 4,720 $ - $ 4,737 $ 13,286 $ 10,125
$ - $ - $ - $ - $ -
$ - $ - $ 48,055 $ 184,826 $ 107,634
$ 18,403 $ - $ 26,368 $ 30,793 $ 17,932
$ 146,972 $ 2,573 $ 193,243 $ 613,945 $ 264,650
$ 146,972 $ 2,573 $ 193,243 $ 613,945 $ 264,650
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-180-0029 -
Planning
001-180-0030 -
CED Land
Development
001-180-0144 -
Economic
Development
001-180-8661 -
Cannabis
Cultivation
001-210-0001 -
Police
Administration
$ 23,677 $ - $ 16,574 $ 9,471 $ 37,883
$ 3,159 $ 1,222 $ 1,882 $ 32,558 $ 20,694
$ 35,163 $ - $ 24,614 $ 14,065 $ 56,260
$ - $ - $ 77 $ 628 $ 34,835
$ 11,171 $ 33 $ 10,343 $ 1,189 $ 56,963
$ 23,443 $ - $ 6,698 $ - $ 56,934
$ - $ - $ - $ 23,203 $ 23,203
$ 1,502 $ 5 $ 788 $ 195 $ 9,183
$ 3,386 $ 37 $ 1,322 $ 3,098 $ 14,143
$ 3,795 $ - $ 1,084 $ - $ 9,215
$ 99 $ - $ 241 $ 440 $ 135,106
$ 4,272 $ 16 $ 2,239 $ 555 $ 26,112
$ - $ - $ - $ - $ -
$ 51,751 $ - $ 14,786 $ - $ 267,429
$ 8,622 $ - $ 2,463 $ - $ 362,996
$ 170,040 $ 1,313 $ 83,112 $ 85,402 $ 1,110,958
$ 170,040 $ 1,313 $ 83,112 $ 85,402 $ 1,110,958
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-210-0062 -
Public Safety
Systems
001-210-0078 -
Patrol Field
Services
001-210-0080 -
Gang & Multiple
Enforcement Team
001-210-0081 -
Traffic
001-210-0082 -
General
Investigation
$ - $ - $ - $ - $ -
$ - $ 96 $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ 3,585 $ - $ 83,856 $ -
$ 8,571 $ 457,403 $ 68 $ 30,639 $ 92,720
$ - $ 738,466 $ - $ 60,283 $ 164,104
$ - $ 23,203 $ - $ 23,203 $ -
$ 1,407 $ 74,654 $ 11 $ 5,028 $ 15,217
$ 2,461 $ 416,486 $ - $ 992 $ 1,286
$ - $ 114,108 $ - $ 9,757 $ 26,562
$ 3,737 $ 2,374 $ - $ 567 $ 922
$ 4,000 $ 212,277 $ 32 $ 14,298 $ 43,269
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 20,176 $ 2,042,651 $ 111 $ 228,624 $ 344,079
$ 20,176 $ 2,042,651 $ 111 $ 228,624 $ 344,079
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-210-0083 -
Forensics
Property
001-210-0084 -
Dispatch
001-210-0085 -
Records
001-210-0086 -
Personnel &
Training
001-210-0145 -
Special Enforcement
Teams
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 14,206 $ 33,369 $ 14,002 $ 16,349 $ 66,193
$ 46,887 $ 110,519 $ 60,283 $ 23,443 $ 93,773
$ - $ - $ - $ - $ -
$ 2,331 $ 5,476 $ 2,298 $ 2,683 $ 10,863
$ 4,959 $ 37 $ 1,580 $ 15,062 $ 1,139
$ 7,589 $ 16,262 $ 9,757 $ 2,168 $ 15,178
$ 1,780 $ 78 $ 165 $ 4,188 $ 1,018
$ 6,629 $ 15,572 $ 6,534 $ 7,630 $ 30,890
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 84,382 $ 181,313 $ 94,620 $ 71,523 $ 219,055
$ 84,382 $ 181,313 $ 94,620 $ 71,523 $ 219,055
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-210-0147 -
Intel/Emergency
Management
001-210-0153
- Commercial
Enforcement
001-210-4911 - PD
Special Events
Reimb OT
001-210-5076 -
Fireworks
Enforcement
001-210-8652 -
San Manuel
CCF 2017-2020
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 12,168 $ 12,175 $ 7,943 $ 556 $ 9,811
$ 23,443 $ 16,745 $ - $ - $ 18,420
$ - $ - $ - $ - $ -
$ 1,997 $ 1,998 $ 1,304 $ 91 $ 1,610
$ 73 $ - $ - $ - $ 1,286
$ 3,252 $ 2,710 $ - $ - $ 2,981
$ 76 $ - $ - $ - $ 3,628
$ 5,678 $ 5,681 $ 3,707 $ 259 $ 4,578
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 46,688 $ 39,310 $ 12,953 $ 906 $ 42,314
$ 46,688 $ 39,310 $ 12,953 $ 906 $ 42,314
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-210-8654 -
Dignity Health
001-380-0001 -
Parks & Rec
Administration
001-380-
0069 - P&R
Aquatics
001-380-0070 -
Sports
001-380-0071 -
Center for Individual
Developmnt
$ - $ 35,515 $ - $ - $ -
$ 511 $ 1,244 $ - $ - $ -
$ - $ 52,744 $ - $ - $ -
$ - $ 15 $ - $ - $ -
$ 2,959 $ 16,575 $ 5,434 $ 5,041 $ 2,350
$ 6,698 $ 23,443 $ 150,707 $ 10,047 $ 13,396
$ - $ 13,922 $ 13,922 $ 13,922 $ -
$ 486 $ 1,893 $ 478 $ 166 $ 303
$ - $ 8,008 $ 698 $ 1,396 $ 698
$ 1,084 $ 3,795 $ 542 $ - $ 542
$ - $ 1,028 $ 792 $ 1,329 $ 839
$ 1,381 $ 5,383 $ 1,360 $ 471 $ 862
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ 11,893 $ - $ - $ -
$ 13,118 $ 175,458 $ 173,933 $ 32,372 $ 18,991
$ 13,118 $ 175,458 $ 173,933 $ 32,372 $ 18,991
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-380-0073 -
Citywide
Activities
001-380-0074 -
Recreation &
Community Programs
001-380-0075 -
Senior Services
001-380-0076 -
Special
Events
001-380-0077 -
Outdoor
Facilities
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 16,020 $ 16,053 $ 5,016 $ 2,833 $ 1,894
$ - $ 40,189 $ 13,396 $ - $ 6,698
$ - $ 13,922 $ 13,922 $ - $ -
$ 396 $ 1,311 $ 492 $ 51 $ 311
$ 220 $ 73 $ 2,204 $ - $ 2,057
$ - $ 3,252 $ 1,084 $ - $ 542
$ - $ 163 $ 1,648 $ - $ 41,830
$ 1,125 $ 3,728 $ 1,400 $ 146 $ 884
$ - $ - $ - $ - $ -
$ - $ 319,038 $ - $ - $ -
$ - $ 627,122 $ - $ - $ -
$ 17,761 $ 1,024,851 $ 39,163 $ 3,031 $ 54,215
$ 17,761 $ 1,024,851 $ 39,163 $ 3,031 $ 54,215
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

RSVP CFDA

94.002
001-380-0509 -
Senior
Companion
001-380-0513 -
Senior Nutrition
CFDA 93.053
001-380-1106 -
P&R Cemetery
Administration
001-400-0001 -
PW
Administration
$ - $ - $ - $ - $ 7,103
$ - $ - $ - $ 408 $ 2,055
$ - $ - $ - $ - $ 10,549
$ - $ - $ - $ - $ 4,734
$ 725 $ 1,224 $ 599 $ 1,019 $ 6,444
$ 1,842 $ 2,679 $ - $ 3,349 $ 10,047
$ - $ - $ - $ - $ 3,164
$ 119 $ 118 $ 98 $ 167 $ 892
$ 2,425 $ 220 $ 1,690 $ 257 $ 52,892
$ 298 $ 434 $ - $ 542 $ 1,626
$ 462 $ 619 $ 774 $ 445 $ 13,700
$ 338 $ 336 $ 279 $ 476 $ 2,536
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ 11,458
$ 6,209 $ 5,630 $ 3,440 $ 6,664 $ 127,199
$ 6,209 $ 5,630 $ 3,440 $ 6,664 $ 127,199
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-400-0025 -
Capital
Projects
001-400-0026 -
Traffic
Engineering
001-400-0027 -
Stormwater
Management
001-400-0030 -
PW Land
Development
001-400-0031 -
Real Property
$ 18,941 $ 18,941 $ - $ 44,986 $ 16,574
$ 2,147 $ 431 $ 16,745 $ 2,702 $ 335
$ 28,130 $ 28,130 $ - $ 66,809 $ 24,614
$ 597 $ 15,273 $ - $ 398 $ -
$ 25,786 $ 6,456 $ 8,739 $ 22,306 $ 3,473
$ 55,594 $ 14,066 $ 6,698 $ 20,094 $ 7,368
$ 3,164 $ 3,164 $ 3,164 $ 3,164 $ 3,164
$ 3,570 $ 1,060 $ 772 $ 3,661 $ 570
$ 1,690 $ - $ 331 $ 147 $ 698
$ 8,999 $ 2,277 $ 1,084 $ 3,252 $ 1,193
$ 585 $ - $ 229 $ - $ 80
$ 10,151 $ 3,013 $ 2,196 $ 10,409 $ 1,621
$ - $ - $ - $ - $ -
$ - $ 43,054 $ - $ 61,505 $ -
$ 63,398 $ 7,173 $ - $ 10,247 $ -
$ 222,753 $ 143,037 $ 39,957 $ 249,681 $ 59,688
$ 222,753 $ 143,037 $ 39,957 $ 249,681 $ 59,688
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-400-0069 -
PW Aquatics
001-400-0072 -
Parks
Maintenance
001-400-0088 -
Street
Maintenance
001-400-0089 -
Graffiti Removal
001-400-0090 -
Tree Maint
(Urban Forestry)
$ - $ 4,735 $ 23,677 $ 2,368 $ 2,368
$ 919 $ 3,848 $ 1,053 $ 613 $ 96
$ - $ 7,033 $ 35,163 $ 3,516 $ 3,516
$ - $ 9,391 $ 96,020 $ 123,395 $ 521
$ 1,976 $ 22,563 $ 22,630 $ 9,694 $ 12,891
$ 3,349 $ 29,304 $ 20,094 $ 12,057 $ 19,257
$ 3,164 $ 3,164 $ 3,164 $ 3,164 $ 3,164
$ 324 $ 2,958 $ 1,563 $ 681 $ 1,288
$ 8,596 $ 16,384 $ 73 $ 110 $ 1,065
$ 542 $ 4,743 $ 3,252 $ 1,951 $ 3,117
$ 1,786 $ 6,660 $ 413 $ 169 $ 408
$ 922 $ 8,412 $ 4,445 $ 1,936 $ 3,663
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 3,819 $ 33,418 $ 22,915 $ 13,749 $ 21,960
$ 25,398 $ 152,614 $ 234,462 $ 173,403 $ 73,314
$ 25,398 $ 152,614 $ 234,462 $ 173,403 $ 73,314
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-400-0091 -
Concrete
Maintence
001-400-0092 -
Street Light
Maintenance
001-400-0093 -
Traffic Signal
Maintenance
001-400-0099 -
Right of Way
Cleaning
001-400-0125 -
Property
Maintenance
$ - $ 4,735 $ 11,838 $ 4,735 $ -
$ 408 $ 1,008 $ 839 $ 191 $ 2,961
$ - $ 7,033 $ 17,581 $ 7,033 $ -
$ - $ 46 $ 12,240 $ - $ -
$ 6,520 $ 4,857 $ 13,221 $ 12,824 $ 2,810
$ 12,391 $ 502 $ 20,932 $ 25,453 $ -
$ 3,164 $ 3,164 $ 3,164 $ 3,164 $ 3,164
$ 905 $ 53 $ 1,425 $ 1,277 $ 461
$ - $ 2,535 $ 184 $ - $ 6,392
$ 2,006 $ 81 $ 3,388 $ 4,120 $ -
$ - $ 538 $ 1,205 $ - $ 2,421
$ 2,572 $ 150 $ 4,052 $ 3,632 $ 1,311
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 14,131 $ 573 $ 23,870 $ 29,026 $ -
$ 42,097 $ 25,275 $ 113,939 $ 91,454 $ 19,520
$ 42,097 $ 25,275 $ 113,939 $ 91,454 $ 19,520
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-400-0151 -
Storm Drain
001-400-0152 -
Traffic Signs &
Markings
001-400-1106 -
PW Cemetery
Administration
001-400-8790 - Bryce
Hanes Park
Landscape Maint
001-470-0001 -
Library
Administration
$ 2,368 $ - $ 2,368 $ - $ 9,471
$ 335 $ - $ 96 $ 204 $ 239
$ 3,516 $ - $ 3,516 $ - $ 14,065
$ - $ - $ - $ - $ -
$ 4,442 $ 1,775 $ 9,679 $ 459 $ 26,386
$ 10,717 $ 5,024 $ 3,349 $ - $ 8,373
$ 3,164 $ 3,164 $ 3,164 $ 3,164 $ 13,922
$ 729 $ 291 $ 1,506 $ 75 $ 608
$ 37 $ 37 $ 2,204 $ 551 $ 5,841
$ 1,735 $ 813 $ 542 $ - $ 813
$ 381 $ 263 $ 645 $ 178 $ 13,963
$ 2,073 $ 828 $ 4,282 $ 214 $ 1,728
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ 328,421
$ 12,221 $ 5,729 $ 3,819 $ - $ 215,632
$ 41,717 $ 17,924 $ 35,169 $ 4,845 $ 639,461
$ 41,717 $ 17,924 $ 35,169 $ 4,845 $ 639,461
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-470-0049 -
Library Support
Services
001-470-0063 -
Central Library
Services
001-470-0064 -
Branch Library
Services
001-470-0520 -
Adult Basic
Education
002-
Bankruptcy
Settlement
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ 204
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 4,081 $ 7,839 $ 5,902 $ 596 $ 574
$ 12,827 $ 60,283 $ 32,385 $ 335 $ -
$ 13,922 $ 13,922 $ 13,922 $ 13,922 $ -
$ 670 $ 1,286 $ 803 $ 15 $ -
$ 1,984 $ 1,176 $ 918 $ - $ 1,065
$ 1,534 $ 3,252 $ 1,989 $ 54 $ -
$ 838 $ 337 $ 433 $ - $ -
$ 1,904 $ 3,658 $ 2,284 $ 43 $ 268
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 37,759 $ 91,753 $ 58,636 $ 14,965 $ 2,112
$ 37,759 $ 91,753 $ 58,636 $ 14,965 $ 2,112
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
005-General
Plan Update
008-American
Rescue Plan
Fund
107-Cable
Television Fund
108-Asset
Forfeiture
111-AB2766
Air Quality
$ 16,574 $ - $ - $ - $ -
$ 144 $ - $ - $ - $ -
$ 24,614 $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 19,076 $ - $ 2,234 $ 2,165 $ 97
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ 1,233 $ 2,221 $ 633
$ 294 $ - $ 2,718 $ 2,939 $ 2,314
$ - $ - $ - $ - $ -
$ 1,457 $ - $ 1,414 $ 1,676 $ 692
$ 7,491 $ - $ 1,043 $ 1,010 $ 45
$ - $ 339 $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 69,648 $ 339 $ 8,642 $ 10,011 $ 3,781
$ 69,648 $ 339 $ 8,642 $ 10,011 $ 3,781
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
114-Emergency
Solutions Grant
CV1
115-Emergency
Solutions Grant CV2
116-Emergency
Solutions Grant 14.231
$ - $ - $ -
$ - $ - $ 204
$ - $ - $ -
$ - $ - $ -
$ - $ - $ 2,566
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ 698 $ 294 $ 1,800
$ - $ - $ -
$ 2,855 $ 545 $ 1,706
$ - $ - $ 1,198
$ 10,430 $ 7,962 $ 20,093
$ - $ - $ -
$ - $ - $ -
$ 13,982 $ 8,800 $ 27,567
$ 13,982 $ 8,800 $ 27,567
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
117-Home Improvement
Part 14.239
118-Gang & Street
Asset Forfeiture
119-Community
Developmnt Block Grant
120-Neighborhood
Stabil Prog (NSP1)
$ 2,368 $ - $ 2,368 $ -
$ 1,627 $ 204 $ 526 $ -
$ 3,516 $ - $ 3,516 $ -
$ 9,130 $ - $ - $ -
$ 12,621 $ 704 $ 22,681 $ -
$ 1,005 $ - $ 32,486 $ -
$ 69,608 $ - $ - $ -
$ - $ - $ - $ -
$ 1,359 $ 110 $ 3,380 $ 845
$ 163 $ - $ 4,716 $ -
$ 13,610 $ 100 $ 3,493 $ 353
$ 4,949 $ 329 $ 36,897 $ -
$ 11,754 $ - $ 105,273 $ 42,668
$ 2,218 $ - $ 64,319 $ -
$ 370 $ - $ 10,716 $ -
$ 134,297 $ 1,447 $ 290,371 $ 43,866
$ 134,297 $ 1,447 $ 290,371 $ 43,866
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
123-Federal
Grant Programs
124-
Animal
Control
125-RMRAGAS TAX126-Gas
Tax Fund
127-Low Mod
Housing Fund
128-Traffic
Safety
$ - $ 23,677 $ - $ - $ - $ -
$ 26,342 $ 2,349 $ - $ - $ - $ -
$ - $ 35,163 $ - $ - $ - $ -
$ - $ 2,099 $ - $ - $ - $ -
$ 50,009 $ 36,670 $ - $ 38,809 $ 3,482 $ -
$ 52,078 $ 87,075 $ - $ 28,467 $ - $ -
$ - $ 69,608 $ - $ - $ - $ -
$ 4,772 $ - $ 3,799 $ 1,780 $ 5,987 $ 2,624
$ 51,173 $ 20,804 $ 3,563 $ 45,442 $ 110 $ 2,572
$ 3,551 $ 13,552 $ - $ 4,608 $ - $ -
$ 45,361 $ 32,666 $ 11,134 $ 15,893 $ 195 $ 2,334
$ 47,112 $ 14,323 $ 36,449 $ 18,111 $ 1,625 $ -
$ 472,684 $ - $ - $ - $ 19,786 $ -
$ - $ - $ - $ - $ - $ -
$ - $ 215,632 $ - $ - $ - $ -
$ 753,081 $ 553,617 $ 54,946 $ 153,110 $ 31,186 $ 7,530 $ 753,081 $ 553,617 $ 54,946 $ 153,110 $ 31,186 $ 7,530 FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
129-Measure I 131-CDBG-CV1
132-
Sewerline
Maintenance
140-PLHA
Program
208-Verdemont
Capital Project
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ 504 $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 10,356 $ - $ 23 $ - $ 367
$ 21,741 $ 5,290 $ - $ - $ 220
$ - $ - $ - $ - $ -
$ 5,960 $ 2,120 $ - $ - $ 180
$ 13,671 $ - $ - $ - $ -
$ - $ 5,750 $ - $ 26 $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 51,728 $ 13,160 $ 23 $ 530 $ 768
$ 51,728 $ 13,160 $ 23 $ 530 $ 768
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
243-Park
Construciton
Fund
245-Sewerline
Construction
246-Public
Improvement
Fund
247-Cultural
Developmnt
Construction
248-Storm
Drain
Construction
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 145 $ 134 $ 438 $ 5,333 $ 10,438
$ - $ - $ 331 $ 12,637 $ 1,874
$ - $ - $ - $ - $ -
$ - $ - $ - $ 7,035 $ 815
$ - $ - $ 4,926 $ 9,851 $ 17,240
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 145 $ 134 $ 5,694 $ 34,856 $ 30,366
$ 145 $ 134 $ 5,694 $ 34,856 $ 30,366
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
254-
Assessment
District
258-Prop 1B
Local Street
263-Local
Regional
Circulation
264-Regional
Circulation
System
265-Library
Facilites
266-Public
Use Facilities
$ 85,236 $ - $ - $ - $ - $ -
$ 1,005 $ - $ - $ - $ - $ -
$ 126,586 $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ 101 $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ 64 $ - $ 25,996 $ - $ -
$ 75,639 $ - $ 2,241 $ 3,710 $ - $ 147
$ - $ - $ - $ - $ - $ -
$ 331 $ - $ 912 $ 3,233 $ - $ 1,217
$ 47 $ 7,635 $ - $ 32,960 $ - $ 2,955
$ - $ - $ - $ - $ 2,010 $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ 288,944 $ 7,698 $ 3,153 $ 65,899 $ 2,010 $ 4,319
$ 288,944 $ 7,698 $ 3,153 $ 65,899 $ 2,010 $ 4,319
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
268-AB 1600
Parkland and
Op
269-Quimby
Act
Parkland
527-Integrated
Waste
Management
629-Liability
Insurance
Fund
635-Fleet
Services
Fund
$ - $ - $ 4,735 $ 2,368 $ 9,471
$ - $ 204 $ 402 $ 383 $ 191
$ - $ - $ 7,033 $ 3,516 $ 14,065
$ - $ - $ 10,095 $ - $ 15
$ - $ - $ 14,139 $ 3,915 $ 24,257
$ - $ - $ 10,047 $ 6,866 $ 44,542
$ - $ - $ 69,608 $ - $ -
$ - $ - $ 6,903 $ 10,001 $ -
$ 37 $ 110 $ 4,225 $ 3,416 $ 79,827
$ - $ - $ 1,626 $ 1,111 $ 7,210
$ 534 $ 1,256 $ 2,754 $ 2,822 $ 30,008
$ - $ 4,926 $ 4,481 $ 1,827 $ 11,320
$ - $ - $ 46,690 $ - $ -
$ - $ - $ - $ 1,793 $ -
$ - $ - $ - $ 28,088 $ 50,795
$ 571 $ 6,496 $ 182,738 $ 66,106 $ 271,702
$ 571 $ 6,496 $ 182,738 $ 66,106 $ 271,702
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
678-Workers
Compensation
679-
Information
Technology
710-
Successor
Agency Fire Water Other
$ - $ 9,471 $ - $ - $ 4,735 $ -
$ 4,563 $ 1,448 $ 96 $ 1,429 $ 776 $ -
$ - $ 14,065 $ - $ - $ 7,033 $ -
$ - $ 21,707 $ - $ - $ 4,871 $ 4,963
$ 14,213 $ 58,161 $ 13,399 $ 1,008 $ 6,553 $ 5,545
$ 5,191 $ 50,236 $ - $ - $ - $ -
$ - $ 69,608 $ - $ - $ 69,608 $ -
$ 2,136 $ 2,962 $ 5,873 $ - $ - $ -
$ 7,825 $ 36,441 $ 5,400 $ - $ - $ 7,378
$ 840 $ 8,131 $ - $ - $ - $ -
$ 1,282 $ 42,537 $ 94 $ - $ - $ -
$ 6,633 $ 27,141 $ 6,253 $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ 1,356 $ 153,763 $ - $ - $ - $ -
$ 21,237 $ 26,089 $ - $ 13,183 $ - $ 94,162
$ 65,277 $ 521,760 $ 31,115 $ 15,620 $ 93,576 $ 112,048 $ 65,277 $ 521,760 $ 31,115 $ 15,620 $ 93,576 $ 112,048 FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
Subtotal
Direct
Billed Unallocated Total
$ 525,625 $ - $ 182,253 $ 707,878
$ 294,133 $ - $ - $ 294,133
$ 780,611 $ - $ 2,079,280 $ 2,859,891
$ 531,402 $ - $ 218,290 $ 749,692
$ 1,614,328 $ - $ 1,012,067 $ 2,626,396
$ 2,681,418 $ - $ - $ 2,681,418
$ 1,002,983 $ - $ - $ 1,002,983
$ 291,179 $ - $ - $ 291,179
$ 1,028,440 $ - $ - $ 1,028,440
$ 370,050 $ - $ - $ 370,050
$ 581,491 $ - $ - $ 581,491
$ 854,336 $ - $ - $ 854,336
$ 745,465 $ - $ - $ 745,465
$ 1,660,007 $ - $ - $ 1,660,007
$ 2,217,994 $ - $ - $ 2,217,994
$ 15,179,462 $ - $ 3,491,891 $18,671,353
$ -
$ 15,179,462 $ - $ 3,491,891 $18,671,353
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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5. Summary of Functions and Allocation Bases
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.

FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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SUMMARY OF FUNCTIONS AND ALLOCATION BASES

CS DEPARTMENT FUNCTION ALLOCATION BASIS SOURCE
001-030- 0001 - City Clerk Administration
Council/ Committee Support FY 21 - 22 # of Agenda Items City Clerk Agenda Items by dept. FY 21-22 Fee Related Support Not Allocated -
001-030- 0011 - Records Managment
Records Support 2 Yr. Avg. # of Requests by Dept City Clerk PRA Contract Management 2 Yr. Avg. # of Contracts by Dept City Clerk Contract logs Subpeonas 2 Yr. Avg. # of Subpeonas by Dept City Clerk Subpoena 001-050- 0005 - City Attorney Municipal Legal Service
Internal Support FY 21 - 22 # of Agenda Items City Clerk Agenda Items by dept. FY 21-22 Outside Legal Services Not Allocated -
001-090- 0067 - Customer & Neighborhood Services
Customer Services # of CRM Requests CRM Requests
Neighborhood Services Not Allocated -
001-100- 0001 - City Manager Administration
Internal City Support FY 23 Budgeted Expenditures FY 23 Expenditures Line Items Internal Communications Support # of Newsletters by Program Newletter Archives External Communications Support Not Allocated -
Intergovernmental Affairs Not Allocated -
001-110- 0001 - Human Resources Administration
Employee Support FY 22 # of Full and Part-Time Employees Matrix Personnel 001-120- 0001 - Finance Administration
Internal Finance Support Equal to All Programs -
001-120- 0017 - Treasurer
Investment FY21-22 Value of Cash Balance Investment Intrest FY21 001-120- 0039 - Accounting
Accounts Payable FY 20-21 # of AP Transactions AP Transactions by Fund, Department, and Division FY20-21 Accounts Receivable FY 20-21 # of AR Transactions FY21 AR Transacitons 001-120- 0040 - Payroll & Benefits
Payroll # of FTE FY22-23 Personnel Staffing
001-120- 0042 - Purchasing
RFP Support # of Bids / RFPs RFPs
PO Support 50% # of PO's and 50% Value of PO's FY22 PO Report 001-120- 0043 - Budget
Operating Budget FY 23 Budgeted Expenditures FY 23 Expenditures Line Items Capital Budget 5 Yr. Avg Capital Budgeted Expenditures FY2020-2021 CIP 001-120- 0154 - Grants
Grant Support Grant Budgeted Expenditures Grant Funding - Fund Dept Division 001-400- 0036 - Custodial Maintenance
Custodial Services Custodial Work Hours per Building MaintainedCustodial Schedule / Hours 001-400- 0037 - Building Maintenance
Building Maintenance 2 Yr. Avg. # of Work Orders Work Order Data FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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6. Central Service Departments (Providers)
The follow 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 a total of all expenditures allocated through the plan.

FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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CENTRAL SERVICES DEPARTMENTS (PROVIDERS)
FUND DEPT NAME Expenditures
Cost
Adjustments TOTAL $
001 030 0001 - City Clerk Administration $ 816,637 $ (50,000) $ 766,637 001 030 0011 - Records Managment $ 255,767 $ 50,000 $ 305,767 001 050 0005 - City Attorney Municipal Legal Service $ 3,176,084 $ - $ 3,176,084 001 090 0067 - Customer & Neighborhood Services $ 720,815 $ - $ 720,815 001 100 0001 - City Manager Administration $ 2,265,100 $ - $ 2,265,100 001 110 0001 - Human Resources Administration $ 2,508,177 $ - $ 2,508,177 001 120 0001 - Finance Administration $ 774,669 $ (75,000) $ 699,669 001 120 0017 - Treasurer $ 284,487 $ - $ 284,487
001 120 0039 - Accounting $ 1,110,542 $ - $ 1,110,542
001 120 0040 - Payroll & Benefits $ 354,141 $ - $ 354,141 001 120 0042 - Purchasing $ 666,006 $ - $ 666,006
001 120 0043 - Budget $ 853,898 $ - $ 853,898
001 120 0154 - Grants $ 664,287 $ - $ 664,287
001 400 0036 - Custodial Maintenance $ 1,563,690 $ - $ 1,563,690 001 400 0037 - Building Maintenance $ 2,772,054 $ (40,000) $ 2,732,054 Subtotal $ 18,786,353 $ (115,000) $ 18,671,353
Disallowed Items (All Departments) $ -
TOTAL ALLOCATED EXPENDITURES $ 18,671,353
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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7. Grantee Departments (Receivers)
The following page provides a list of all the departments included as Receiving departments, including their fund, department, and or division number.

FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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GRANTEE DEPARTMENTS (RECEIVERS)

FUND DEPT NAME
001 010 0001 - Mayor Administration
001 020 0022 - City Council
001 020 0023 - Council Support
001 030 0009 - Elections
001 030 0010 - Passport Acceptance
001 090 0053 - Gen Govt. Non-departmental
001 090 0133 - CATV
001 090 0150 - Violence Intervention
001 100 0016 - Air Quality & Rideshare
001 100 0150 - Violence Intervention
001 120 0012 - Business Registration
001 160 Capital Improvement Projects
001 180 0001 - CED Administration
001 180 0021 - Enforcement & Beautification
001 180 0028 - Building and Safety
001 180 0029 - Planning
001 180 0030 - CED Land Development
001 180 0144 - Economic Development
001 180 8661 - Cannabis Cultivation
001 210 0001 - Police Administration
001 210 0062 - Public Safety Systems
001 210 0078 - Patrol Field Services
001 210 0080 - Gang & Multiple Enforcement Team
001 210 0081 - Traffic
001 210 0082 - General Investigation
001 210 0083 - Forensics Property
001 210 0084 - Dispatch
001 210 0085 - Records
001 210 0086 - Personnel & Training
001 210 0145 - Special Enforcement Teams
001 210 0147 - Intel/Emergency Management
001 210 0153 - Commercial Enforcement
001 210 4911 - PD Special Events Reimb OT
001 210 5076 - Fireworks Enforcement
001 210 8652 - San Manuel CCF 2017-2020
001 210 8654 - Dignity Health
001 380 0001 - Parks & Rec Administration
001 380 0069 - P&R Aquatics
001 380 0070 - Sports
001 380 0071 - Center for Individual Developmnt
001 380 0073 - Citywide Activities
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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GRANTEE DEPARTMENTS (RECEIVERS)

FUND DEPT NAME
001 380 0074 - Recreation & Community Programs
001 380 0075 - Senior Services
001 380 0076 - Special Events
001 380 0077 - Outdoor Facilities
001 380 0502 - RSVP CFDA 94.002
001 380 0509 - Senior Companion
001 380 0513 - Senior Nutrition CFDA 93.053
001 380 1106 - P&R Cemetery Administration
001 400 0001 - PW Administration
001 400 0025 - Capital Projects
001 400 0026 - Traffic Engineering
001 400 0027 - Stormwater Management
001 400 0030 - PW Land Development
001 400 0031 - Real Property
001 400 0069 - PW Aquatics
001 400 0072 - Parks Maintenance
001 400 0088 - Street Maintenance
001 400 0089 - Graffiti Removal
001 400 0090 - Tree Maint (Urban Forestry)
001 400 0091 - Concrete Maintence
001 400 0092 - Street Light Maintenance
001 400 0093 - Traffic Signal Maintenance
001 400 0099 - Right of Way Cleaning
001 400 0125 - Property Maintenance
001 400 0151 - Storm Drain
001 400 0152 - Traffic Signs & Markings
001 400 1106 - PW Cemetery Administration
001 400 8790 - Bryce Hanes Park Landscape Maint
001 470 0001 - Library Administration
001 470 0049 - Library Support Services
001 470 0063 - Central Library Services
001 470 0064 - Branch Library Services
001 470 0520 - Adult Basic Education
002 Bankruptcy Settlement
005 General Plan Update
008 American Rescue Plan Fund
107 Cable Television Fund
108 Asset Forfeiture
111 AB2766 Air Quality
114 Emergency Solutions Grant CV1
115 Emergency Solutions Grant CV2
116 Emergency Solutions Grant 14.231
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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GRANTEE DEPARTMENTS (RECEIVERS)

FUND DEPT NAME
117 Home Improvement Part 14.239
118 Gang & Street Asset Forfeiture
119 Community Developmnt Block Grant
120 Neighborhood Stabil Prog (NSP1)
123 Federal Grant Programs
124 Animal Control
125 RMRA-GAS TAX
126 Gas Tax Fund
127 Low Mod Housing Fund
128 Traffic Safety
129 Measure I
131 CDBG-CV1
132 Sewerline Maintenance
140 PLHA Program
208 Verdemont Capital Project
243 Park Construciton Fund
245 Sewerline Construction
246 Public Improvement Fund
247 Cultural Developmnt Construction
248 Storm Drain Construction
254 Assessment District
258 Prop 1B Local Street
263 Local Regional Circulation
264 Regional Circulation System
265 Library Facilites
266 Public Use Facilities
268 AB 1600 Parkland and Op
269 Quimby Act Parkland
527 Integrated Waste Management
629 Liability Insurance Fund
635 Fleet Services Fund
678 Workers Compensation
679 Information Technology
710 Successor Agency
Fire
Water
Other
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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8. Cost Allocation Plan
The following points highlight the information included for each Central Service department for the Citywide Cost Allocation Plan:
• Departmental narrative: This describes the overall services provided by each Central Service department, the different functions associated with the department, as well as 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 department. • 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 particular 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 outline above for each Central Service department.

FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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1 City Clerk – Administration
City Clerk Administration is responsible for supporting City Council, City Commissions and City Committees by compiling agenda packets, drafting minutes, and maintaining meeting records. The costs for City Clerk Administration are allocated to Receiving Departments as follows:
• Council / Committee Support– represents costs associated with coordinating Committee, Commission, and Council administrative support including document preparation and meeting minute transcription. These costs are allocated based on number of agenda items by department. • Fee Related Support - represents costs associated with processing passport applications and photographs, along with fulfillment of petition and candidate filings. Due to the public-facing nature of these costs, they are not allocated.

The chart on the following page illustrates the functions and measures used to allocate the City Clerk Administration program 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.

FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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CITY CLERK - ADMINISTRATION
Council / Committee Support
# of Agenda Items by Dept.

Fee Related Support
Not Allocated
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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COSTS TO BE ALLOCATED
001-030- 0001 - City Clerk Administration
First Second
Allocation Allocation Total
Departmental Expenditures $ 816,637 $ 816,637
Total Deductions $ - $ -
Incoming Costs
001-030- 0001 - City Clerk Administration $ 34,935 $ 34,935 001-030- 0011 - Records Managment $ 5,658 $ 5,658
001-050- 0005 - City Attorney Municipal Legal Service $ 64,806 $ 64,806 001-090- 0067 - Customer & Neighborhood Services $ 8,968 $ 8,968 001-100- 0001 - City Manager Administration $ 6,035 $ 6,035 001-110- 0001 - Human Resources Administration $ 15,986 $ 15,986 001-120- 0001 - Finance Administration $ 14,166 $ 14,166 001-120- 0017 - Treasurer $ 967 $ 967
001-120- 0039 - Accounting $ 20,709 $ 20,709
001-120- 0040 - Payroll & Benefits $ 2,132 $ 2,132
001-120- 0042 - Purchasing $ 23,782 $ 23,782
001-120- 0043 - Budget $ 2,816 $ 2,816
001-400- 0037 - Building Maintenance $ 7,248 $ 7,248
Total Incoming Costs $ - $ 208,208 $ 208,208
Other Operating Expense - PRA Software $ (50,000)
Total Cost Adjustments $ (50,000) $ (50,000)
Total Costs to be Allocated $ 766,637 $ 208,208 $ 974,845 FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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DEPARTMENTAL EXPENSE DETAIL
001-030- 0001 - City Clerk Administration
Distribution Percentage 0.00% 80.00% 20.00%
Expense Type Expense ($)
Personnel
Salaries & Benefits $ 568,711 S $ - $ 454,969 $ 113,742 Subtotal Personnel Cost $ 568,711 $ - $ 454,969 $ 113,742 Operating Services & Supplies
Internal Service Charges $ 116,776 S $ - $ 93,421 $ 23,355 M&O / Contractual Expenses $ 31,150 S $ - $ 24,920 $ 6,230 Other Operating Expense $ 50,000 S $ - $ 50,000
Other Professional and Contractual Services $ 50,000 S $ - $ 50,000 Subtotal Operating Cost $ 247,926 $ - $ 168,341 $ 79,585 DEPARTMENTAL EXPENDITURES $ 816,637 $ - $ 623,309 $ 193,327 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ -
Cost Adjustments
Other Operating Expense - PRA Software $ (50,000) P $ (50,000) Subtotal Cost Adjustments $ (50,000) $ - $ - $ (50,000) FUNCTIONAL COST $ 766,637 $ - $ 623,309 $ 143,327
First Allocation
Incoming - All Others $ - $ - $ - $ -
Reallocate Admin Costs $ - $ - $ - $ -
Unallocated Costs $ (143,327) $ - $ (143,327)
Subtotal of First Allocation $ 623,309 $ 623,309 $ -
Second Allocation
Incoming - (direct bill)
Incoming - (direct bill)
Incoming - All Others $ 208,208 $ - $ 169,282 $ 38,926
Reallocate Admin Costs $ - $ - $ - $ -
Unallocated Costs $ (38,926) $ - $ (38,926)
Subtotal of Second Allocation $ 169,282 $ 169,282 $ -
TOTAL ALLOCATED $ 792,592 $ 792,592 $ -
General
Admin
Sprea
d
Metho
Council/ Committee
Support
Fee Related
Support
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-030- 0001 - City Clerk Administration .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Council/ Committee Support .
.
001-030- 0001 - City Clerk Administration 19.00 5.605% $ 34,935 $ 34,935 $ 34,935 001-090- 0067 - Customer & Neighborhood Services 1.00 0.295% $ 1,839 $ 1,839 $ 529 $ 2,368 001-100- 0001 - City Manager Administration 31.00 9.145% $ 56,999 $ 56,999 $ 16,399 $ 73,398 001-110- 0001 - Human Resources Administration 19.00 5.605% $ 34,935 $ 34,935 $ 10,051 $ 44,986 001-120- 0001 - Finance Administration 47.00 13.864% $ 86,418 $ 86,418 $ 24,863 $ 111,281 001-020-0022 - City Council 20.00 5.900% $ 36,773 $ 36,773 $ 10,580 $ 47,354 001-180-0021 - Enforcement & Beautification 7.00 2.065% $ 12,871 $ 12,871 $ 3,703 $ 16,574 001-180-0028 - Building and Safety 1.00 0.295% $ 1,839 $ 1,839 $ 529 $ 2,368 001-180-0029 - Planning 10.00 2.950% $ 18,387 $ 18,387 $ 5,290 $ 23,677 001-180-0144 - Economic Development 7.00 2.065% $ 12,871 $ 12,871 $ 3,703 $ 16,574 001-180-8661 - Cannabis Cultivation 4.00 1.180% $ 7,355 $ 7,355 $ 2,116 $ 9,471 001-210-0001 - Police Administration 16.00 4.720% $ 29,419 $ 29,419 $ 8,464 $ 37,883 001-380-0001 - Parks & Rec Administration 15.00 4.425% $ 27,580 $ 27,580 $ 7,935 $ 35,515 001-400-0001 - PW Administration 3.00 0.885% $ 5,516 $ 5,516 $ 1,587 $ 7,103 001-400-0025 - Capital Projects 8.00 2.360% $ 14,709 $ 14,709 $ 4,232 $ 18,941 001-400-0026 - Traffic Engineering 8.00 2.360% $ 14,709 $ 14,709 $ 4,232 $ 18,941 001-400-0030 - PW Land Development 19.00 5.605% $ 34,935 $ 34,935 $ 10,051 $ 44,986 001-400-0031 - Real Property 7.00 2.065% $ 12,871 $ 12,871 $ 3,703 $ 16,574 001-400-0072 - Parks Maintenance 2.00 0.590% $ 3,677 $ 3,677 $ 1,058 $ 4,735 001-400-0088 - Street Maintenance 10.00 2.950% $ 18,387 $ 18,387 $ 5,290 $ 23,677 001-400-0089 - Graffiti Removal 1.00 0.295% $ 1,839 $ 1,839 $ 529 $ 2,368 001-400-0090 - Tree Maint (Urban Forestry) 1.00 0.295% $ 1,839 $ 1,839 $ 529 $ 2,368 001-400-0092 - Street Light Maintenance 2.00 0.590% $ 3,677 $ 3,677 $ 1,058 $ 4,735 001-400-0093 - Traffic Signal Maintenance 5.00 1.475% $ 9,193 $ 9,193 $ 2,645 $ 11,838 001-400-0099 - Right of Way Cleaning 2.00 0.590% $ 3,677 $ 3,677 $ 1,058 $ 4,735 001-400-0151 - Storm Drain 1.00 0.295% $ 1,839 $ 1,839 $ 529 $ 2,368 001-400-1106 - PW Cemetery Administration 1.00 0.295% $ 1,839 $ 1,839 $ 529 $ 2,368 001-470-0001 - Library Administration 4.00 1.180% $ 7,355 $ 7,355 $ 2,116 $ 9,471 005-General Plan Update 7.00 2.065% $ 12,871 $ 12,871 $ 3,703 $ 16,574 117-Home Improvement Part 14.239 1.00 0.295% $ 1,839 $ 1,839 $ 529 $ 2,368 119-Community Developmnt Block Grant 1.00 0.295% $ 1,839 $ 1,839 $ 529 $ 2,368 124-Animal Control 10.00 2.950% $ 18,387 $ 18,387 $ 5,290 $ 23,677 254-Assessment District 36.00 10.619% $ 66,192 $ 66,192 $ 19,044 $ 85,236 527-Integrated Waste Management 2.00 0.590% $ 3,677 $ 3,677 $ 1,058 $ 4,735 629-Liability Insurance Fund 1.00 0.295% $ 1,839 $ 1,839 $ 529 $ 2,368 635-Fleet Services Fund 4.00 1.180% $ 7,355 $ 7,355 $ 2,116 $ 9,471 679-Information Technology 4.00 1.180% $ 7,355 $ 7,355 $ 2,116 $ 9,471 Water 2.00 0.590% $ 3,677 $ 3,677 $ 1,058 $ 4,735
Total 339.00 100.000% $ 623,309 $ 623,309 $169,282 $ 792,592 .

Allocation Basis: FY 21 - 22 # of Agenda Items
.

Source of Allocation: City Clerk Agenda Items by dept. FY 21-22 FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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ALLOCATION SUMMARY
001-030- 0001 - City Clerk Administration
001-030- 0001 - City Clerk Administration $ 34,935 $ 34,935 001-090- 0067 - Customer & Neighborhood Services $ 2,368 $ 2,368 001-100- 0001 - City Manager Administration $ 73,398 $ 73,398 001-110- 0001 - Human Resources Administration $ 44,986 $ 44,986 001-120- 0001 - Finance Administration $ 111,281 $ 111,281 001-020-0022 - City Council $ 47,354 $ 47,354
001-180-0021 - Enforcement & Beautification $ 16,574 $ 16,574 001-180-0028 - Building and Safety $ 2,368 $ 2,367.68
001-180-0029 - Planning $ 23,677 $ 23,677
001-180-0144 - Economic Development $ 16,574 $ 16,574
001-180-8661 - Cannabis Cultivation $ 9,471 $ 9,471
001-210-0001 - Police Administration $ 37,883 $ 37,883
001-380-0001 - Parks & Rec Administration $ 35,515 $ 35,515 001-400-0001 - PW Administration $ 7,103 $ 7,103
001-400-0025 - Capital Projects $ 18,941 $ 18,941.43
001-400-0026 - Traffic Engineering $ 18,941 $ 18,941
001-400-0030 - PW Land Development $ 44,986 $ 44,986
001-400-0031 - Real Property $ 16,574 $ 16,574
001-400-0072 - Parks Maintenance $ 4,735 $ 4,735
001-400-0088 - Street Maintenance $ 23,677 $ 23,677
001-400-0089 - Graffiti Removal $ 2,368 $ 2,368
001-400-0090 - Tree Maint (Urban Forestry) $ 2,368 $ 2,368 001-400-0092 - Street Light Maintenance $ 4,735 $ 4,735 001-400-0093 - Traffic Signal Maintenance $ 11,838 $ 11,838 001-400-0099 - Right of Way Cleaning $ 4,735 $ 4,735
001-400-0151 - Storm Drain $ 2,368 $ 2,368
001-400-1106 - PW Cemetery Administration $ 2,368 $ 2,368 001-470-0001 - Library Administration $ 9,471 $ 9,471
005-General Plan Update $ 16,574 $ 16,574
Council/
Committee
Support Total
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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ALLOCATION SUMMARY
001-030- 0001 - City Clerk Administration
Council/
Committee
Support Total
117-Home Improvement Part 14.239 $ 2,368 $ 2,368
119-Community Developmnt Block Grant $ 2,368 $ 2,368
124-Animal Control $ 23,677 $ 23,677
254-Assessment District $ 85,236 $ 85,236
527-Integrated Waste Management $ 4,735 $ 4,735
629-Liability Insurance Fund $ 2,368 $ 2,368
635-Fleet Services Fund $ 9,471 $ 9,471
679-Information Technology $ 9,471 $ 9,471
Water $ 4,735 $ 4,735
Total $ 792,592 $ 792,592
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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2 City Clerk – Records Management
City Clerk Records Management is responsible for preserving City records, acting as the centralized archive of City documents, contracts, and subpoenas. The Records Management program is also responsible for responding to all records requests on behalf of City Departments. The costs for City Clerk Records Management are allocated to Receiving Departments as follows:
• Records Support - represents costs associated with records retention, management, and fulfillment of public records requests. These costs are allocated based on a two-year average of number of requests by department. • Contract Management - represents costs associated with overseeing the execution of contracts in compliance with City programs and policy. These costs are allocated based on a two-year average of number of contracts by department.
• Subpoenas - represents costs associated with routing subpoena requests to departments. These costs are allocated based on a two-year average of number of subpoenas by department.

The chart on the following page illustrates the functions and measures used to allocate the City Clerk Records Management program 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.

FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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RECORDS MANAGEMENT
Records Support
2 Yr. Avg. # of Requests
by Dept.

Contract Management
2 Yr. Avg. # of Contracts
by Dept.

Subpoenas
2 Yr. Avg. # of Subpoenas by
Dept.

FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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COSTS TO BE ALLOCATED
001-030- 0011 - Records Managment
First Second
Allocation Allocation Total
Departmental Expenditures $ 255,767 $ 255,767
Total Deductions $ - $ -
Incoming Costs
001-030- 0011 - Records Managment $ 565 $ 565
001-100- 0001 - City Manager Administration $ 1,752 $ 1,752 001-110- 0001 - Human Resources Administration $ 4,183 $ 4,183 001-120- 0001 - Finance Administration $ 14,166 $ 14,166 001-120- 0017 - Treasurer $ 303 $ 303
001-120- 0039 - Accounting $ 373 $ 373
001-120- 0040 - Payroll & Benefits $ 686 $ 686
001-120- 0043 - Budget $ 882 $ 882
001-400- 0037 - Building Maintenance $ 2,333 $ 2,333
Total Incoming Costs $ - $ 25,242 $ 25,242
Other Operating Expense - PRA Software $ 50,000
Total Cost Adjustments $ 50,000 $ 50,000
Total Costs to be Allocated $ 305,767 $ 25,242 $ 331,009 FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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DEPARTMENTAL EXPENSE DETAIL
001-030- 0011 - Records Managment
Distribution Percentage 69.84% 17.11% 13.04%
Expense Type Expense ($)
Personnel
Salaries & Benefits $ 143,837 S $ 100,461 $ 24,615 $ 18,760 Subtotal Personnel Cost $ 143,837 $ 100,461 $ 24,615 $ 18,760 Operating Services & Supplies
Internal Service Charges $ 28,930 S $ 20,206 $ 4,951 $ 3,773 M&O / Contractual Expenses $ 2,000 s $ 1,397 $ 342 $ 261 Other Professional and Contractual Services $ 51,000 S $ 51,000 Outside Legal and Litigation $ 30,000 S $ 30,000
Subtotal Operating Cost $ 111,930 $ 102,603 $ 5,293 $ 4,034 DEPARTMENTAL EXPENDITURES $ 255,767 $ 203,064 $ 29,909 $ 22,794 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ -
Cost Adjustments
Other Operating Expense - PRA Software $ 50,000 P $ 50,000 Subtotal Cost Adjustments $ 50,000 $ 50,000 $ - $ -
FUNCTIONAL COST $ 305,767 $ 253,064 $ 29,909 $ 22,794
First Allocation
Incoming - All Others $ - $ - $ - $ -
Reallocate Admin Costs $ - $ - $ - $ -
Unallocated Costs $ - $ - $ - $ -
Subtotal of First Allocation $ 305,767 $ 253,064 $ 29,909 $ 22,794 Second Allocation
Incoming - All Others $ 25,242 $ 20,891 $ 2,469 $ 1,882 Reallocate Admin Costs $ - $ - $ - $ -
Unallocated Costs $ - $ - $ - $ -
Subtotal of Second Allocation $ 25,242 $ 20,891 $ 2,469 $ 1,882 TOTAL ALLOCATED $ 331,009 $ 273,955 $ 32,378 $ 24,676
Spread
Method
Records
Support
Contract
Management Subpeonas
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-030- 0011 - Records Managment .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Records Support .
.
001-030- 0001 - City Clerk Administration 28.00 2.083% $ 5,272 $ 5,272 $ 5,272 001-030- 0011 - Records Managment 3.00 0.223% $ 565 $ 565 $ 565 001-090- 0067 - Customer & Neighborhood Services 1.00 0.074% $ 188 $ 188 $ 16 $ 204 001-100- 0001 - City Manager Administration 18.00 1.339% $ 3,389 $ 3,389 $ 286 $ 3,676 001-110- 0001 - Human Resources Administration 33.50 2.493% $ 6,308 $ 6,308 $ 533 $ 6,841 001-120- 0040 - Payroll & Benefits 34.00 2.530% $ 6,402 $ 6,402 $ 541 $ 6,943 001-400- 0036 - Custodial Maintenance 3.50 0.260% $ 659 $ 659 $ 56 $ 715 001-010-0001 - Mayor Administration 25.00 1.860% $ 4,707 $ 4,707 $ 398 $ 5,105 001-100-0150 - Violence Intervention 68.50 5.097% $ 12,898 $ 12,898 $ 1,090 $ 13,988 001-180-0001 - CED Administration 295.00 21.949% $ 55,546 $ 55,546 $ 4,694 $ 60,240 001-180-0021 - Enforcement & Beautification 297.50 22.135% $ 56,017 $ 56,017 $ 4,734 $ 60,750 001-180-0028 - Building and Safety 46.50 3.460% $ 8,756 $ 8,756 $ 740 $ 9,495 001-180-0029 - Planning 8.50 0.632% $ 1,600 $ 1,600 $ 135 $ 1,736 001-180-0030 - CED Land Development 2.00 0.149% $ 377 $ 377 $ 32 $ 408 001-180-0144 - Economic Development 5.00 0.372% $ 941 $ 941 $ 80 $ 1,021 001-180-8661 - Cannabis Cultivation 158.50 11.793% $ 29,844 $ 29,844 $ 2,522 $ 32,366 001-210-8654 - Dignity Health 2.50 0.186% $ 471 $ 471 $ 40 $ 511 001-380-1106 - P&R Cemetery Administration 2.00 0.149% $ 377 $ 377 $ 32 $ 408 001-400-0001 - PW Administration 6.50 0.484% $ 1,224 $ 1,224 $ 103 $ 1,327 001-400-0025 - Capital Projects 7.00 0.521% $ 1,318 $ 1,318 $ 111 $ 1,429 001-400-0027 - Stormwater Management 82.00 6.101% $ 15,440 $ 15,440 $ 1,305 $ 16,745 001-400-0030 - PW Land Development 5.50 0.409% $ 1,036 $ 1,036 $ 88 $ 1,123 001-400-0069 - PW Aquatics 4.50 0.335% $ 847 $ 847 $ 72 $ 919 001-400-0072 - Parks Maintenance 16.50 1.228% $ 3,107 $ 3,107 $ 263 $ 3,369 001-400-0089 - Graffiti Removal 3.00 0.223% $ 565 $ 565 $ 48 $ 613 001-400-0091 - Concrete Maintence 2.00 0.149% $ 377 $ 377 $ 32 $ 408 001-400-0092 - Street Light Maintenance 4.00 0.298% $ 753 $ 753 $ 64 $ 817 001-400-0093 - Traffic Signal Maintenance 2.00 0.149% $ 377 $ 377 $ 32 $ 408 001-400-0125 - Property Maintenance 14.50 1.079% $ 2,730 $ 2,730 $ 231 $ 2,961 001-400-8790 - Bryce Hanes Park Landscape Maint 1.00 0.074% $ 188 $ 188 $ 16 $ 204 002-Bankruptcy Settlement 1.00 0.074% $ 188 $ 188 $ 16 $ 204 116-Emergency Solutions Grant 14.231 1.00 0.074% $ 188 $ 188 $ 16 $ 204 FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-030- 0011 - Records Managment .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
118-Gang & Street Asset Forfeiture 1.00 0.074% $ 188 $ 188 $ 16 $ 204 123-Federal Grant Programs 129.00 9.598% $ 24,290 $ 24,290 $ 2,053 $ 26,342 269-Quimby Act Parkland 1.00 0.074% $ 188 $ 188 $ 16 $ 204 527-Integrated Waste Management 1.50 0.112% $ 282 $ 282 $ 24 $ 306 629-Liability Insurance Fund 1.00 0.074% $ 188 $ 188 $ 16 $ 204 678-Workers Compensation 20.00 1.488% $ 3,766 $ 3,766 $ 318 $ 4,084 679-Information Technology 1.00 0.074% $ 188 $ 188 $ 16 $ 204 Fire 7.00 0.521% $ 1,318 $ 1,318 $ 111 $ 1,429
Total 1,344.00 100.000% $253,064 $253,064 $ 20,891 $273,955 .

Allocation Basis: 2 Yr. Avg. # of Requests by Dept
.

Source of Allocation: City Clerk PRA
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-030- 0011 - Records Managment .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Contract Management .
.
001-030- 0001 - City Clerk Administration 2.50 0.739% $ 221 $ 221 $ 221 001-050- 0005 - City Attorney Municipal Legal Service 6.00 1.773% $ 530 $ 530 $ 44 $ 574 001-090- 0067 - Customer & Neighborhood Services 1.00 0.295% $ 88 $ 88 $ 7 $ 96 001-100- 0001 - City Manager Administration 19.00 5.613% $ 1,679 $ 1,679 $ 140 $ 1,818 001-110- 0001 - Human Resources Administration 54.00 15.953% $ 4,771 $ 4,771 $ 397 $ 5,168 001-120- 0001 - Finance Administration 28.00 8.272% $ 2,474 $ 2,474 $ 206 $ 2,680 001-400- 0037 - Building Maintenance 2.50 0.739% $ 221 $ 221 $ 18 $ 239 001-180-0001 - CED Administration 3.00 0.886% $ 265 $ 265 $ 22 $ 287 001-180-0021 - Enforcement & Beautification 11.50 3.397% $ 1,016 $ 1,016 $ 85 $ 1,101 001-180-0028 - Building and Safety 2.00 0.591% $ 177 $ 177 $ 15 $ 191 001-180-0029 - Planning 13.00 3.840% $ 1,149 $ 1,149 $ 96 $ 1,244 001-180-0030 - CED Land Development 8.50 2.511% $ 751 $ 751 $ 62 $ 813 001-180-0144 - Economic Development 9.00 2.659% $ 795 $ 795 $ 66 $ 861 001-180-8661 - Cannabis Cultivation 2.00 0.591% $ 177 $ 177 $ 15 $ 191 001-210-0001 - Police Administration 19.00 5.613% $ 1,679 $ 1,679 $ 140 $ 1,818 001-210-0078 - Patrol Field Services 1.00 0.295% $ 88 $ 88 $ 7 $ 96 001-380-0001 - Parks & Rec Administration 13.00 3.840% $ 1,149 $ 1,149 $ 96 $ 1,244 001-400-0001 - PW Administration 2.00 0.591% $ 177 $ 177 $ 15 $ 191 001-400-0025 - Capital Projects 7.50 2.216% $ 663 $ 663 $ 55 $ 718 001-400-0026 - Traffic Engineering 4.50 1.329% $ 398 $ 398 $ 33 $ 431 001-400-0030 - PW Land Development 16.50 4.874% $ 1,458 $ 1,458 $ 121 $ 1,579 001-400-0031 - Real Property 3.50 1.034% $ 309 $ 309 $ 26 $ 335 001-400-0072 - Parks Maintenance 5.00 1.477% $ 442 $ 442 $ 37 $ 479 001-400-0088 - Street Maintenance 11.00 3.250% $ 972 $ 972 $ 81 $ 1,053 001-400-0090 - Tree Maint (Urban Forestry) 1.00 0.295% $ 88 $ 88 $ 7 $ 96 001-400-0092 - Street Light Maintenance 2.00 0.591% $ 177 $ 177 $ 15 $ 191 001-400-0093 - Traffic Signal Maintenance 4.50 1.329% $ 398 $ 398 $ 33 $ 431 001-400-0099 - Right of Way Cleaning 2.00 0.591% $ 177 $ 177 $ 15 $ 191 001-400-0151 - Storm Drain 3.50 1.034% $ 309 $ 309 $ 26 $ 335 001-400-1106 - PW Cemetery Administration 1.00 0.295% $ 88 $ 88 $ 7 $ 96 001-470-0001 - Library Administration 2.50 0.739% $ 221 $ 221 $ 18 $ 239 005-General Plan Update 1.50 0.443% $ 133 $ 133 $ 11 $ 144 117-Home Improvement Part 14.239 17.00 5.022% $ 1,502 $ 1,502 $ 125 $ 1,627 FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-030- 0011 - Records Managment .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
119-Community Developmnt Block Grant 5.50 1.625% $ 486 $ 486 $ 40 $ 526 124-Animal Control 18.00 5.318% $ 1,590 $ 1,590 $ 132 $ 1,723 254-Assessment District 10.50 3.102% $ 928 $ 928 $ 77 $ 1,005 527-Integrated Waste Management 1.00 0.295% $ 88 $ 88 $ 7 $ 96 635-Fleet Services Fund 2.00 0.591% $ 177 $ 177 $ 15 $ 191 678-Workers Compensation 5.00 1.477% $ 442 $ 442 $ 37 $ 479 679-Information Technology 13.00 3.840% $ 1,149 $ 1,149 $ 96 $ 1,244 710-Successor Agency 1.00 0.295% $ 88 $ 88 $ 7 $ 96
Water 2.50 0.739% $ 221 $ 221 $ 18 $ 239
Total 338.50 100.000% $ 29,909 $ 29,909 $ 2,469 $ 32,378 .

Allocation Basis: 2 Yr. Avg. # of Contracts by Dept
.

Source of Allocation: City Clerk Contract logs
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-030- 0011 - Records Managment .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Subpeonas .
.
001-030- 0001 - City Clerk Administration 1.00 0.725% $ 165 $ 165 $ 165 001-110- 0001 - Human Resources Administration 8.50 6.159% $ 1,404 $ 1,404 $ 117 $ 1,521 001-120- 0001 - Finance Administration 1.00 0.725% $ 165 $ 165 $ 14 $ 179 001-120-0012 - Business Registration 1.00 0.725% $ 165 $ 165 $ 14 $ 179 001-180-0021 - Enforcement & Beautification 9.50 6.884% $ 1,569 $ 1,569 $ 130 $ 1,700 001-180-0029 - Planning 1.00 0.725% $ 165 $ 165 $ 14 $ 179 001-210-0001 - Police Administration 105.50 76.449% $ 17,426 $ 17,426 $ 1,449 $ 18,875 001-400-0001 - PW Administration 3.00 2.174% $ 496 $ 496 $ 41 $ 537 124-Animal Control 3.50 2.536% $ 578 $ 578 $ 48 $ 626
629-Liability Insurance Fund 1.00 0.725% $ 165 $ 165 $ 14 $ 179 Water 3.00 2.174% $ 496 $ 496 $ 41 $ 537
Total 138.00 100.000% $ 22,794 $ 22,794 $ 1,882 $ 24,676 .

Allocation Basis: 2 Yr. Avg. # of Subpeonas by Dept
.

Source of Allocation: City Clerk Subpoena
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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ALLOCATION SUMMARY
001-030- 0011 - Records Managment
001-030- 0001 - City Clerk Administration $ 5,272 $ 221 $ 165 $ 5,658 001-030- 0011 - Records Managment $ 565 $ - $ - $ 565
001-050- 0005 - City Attorney Municipal Legal Service $ - $ 574 $ - $ 574 001-090- 0067 - Customer & Neighborhood Services $ 204 $ 96 $ - $ 300 001-100- 0001 - City Manager Administration $ 3,676 $ 1,818 $ - $ 5,494 001-110- 0001 - Human Resources Administration $ 6,841 $ 5,168 $ 1,521 $ 13,530 001-120- 0001 - Finance Administration $ - $ 2,680 $ 179 $ 2,859 001-120- 0040 - Payroll & Benefits $ 6,943 $ - $ - $ 6,943 001-400- 0036 - Custodial Maintenance $ 715 $ - $ - $ 715 001-400- 0037 - Building Maintenance $ - $ 239 $ - $ 239 001-010-0001 - Mayor Administration $ 5,105 $ - $ - $ 5,105 001-100-0150 - Violence Intervention $ 13,988 $ - $ - $ 13,988 001-120-0012 - Business Registration $ - $ - $ 179 $ 179 001-180-0001 - CED Administration $ 60,240 $ 287 $ - $ 60,527 001-180-0021 - Enforcement & Beautification $ 60,750 $ 1,101 $ 1,700 $ 63,551 001-180-0028 - Building and Safety $ 9,495 $ 191 $ - $ 9,687 001-180-0029 - Planning $ 1,736 $ 1,244 $ 179 $ 3,159
001-180-0030 - CED Land Development $ 408 $ 813 $ - $ 1,222 001-180-0144 - Economic Development $ 1,021 $ 861 $ - $ 1,882 001-180-8661 - Cannabis Cultivation $ 32,366 $ 191 $ - $ 32,558 001-210-0001 - Police Administration $ - $ 1,818 $ 18,875 $ 20,694 001-210-0078 - Patrol Field Services $ - $ 96 $ - $ 96
001-210-8654 - Dignity Health $ 511 $ - $ - $ 511
001-380-0001 - Parks & Rec Administration $ - $ 1,244 $ - $ 1,244 001-380-1106 - P&R Cemetery Administration $ 408 $ - $ - $ 408 001-400-0001 - PW Administration $ 1,327 $ 191 $ 537 $ 2,055 001-400-0025 - Capital Projects $ 1,429 $ 718 $ - $ 2,147 001-400-0026 - Traffic Engineering $ - $ 431 $ - $ 431
001-400-0027 - Stormwater Management $ 16,745 $ - $ - $ 16,745 001-400-0030 - PW Land Development $ 1,123 $ 1,579 $ - $ 2,702 001-400-0031 - Real Property $ - $ 335 $ - $ 335
001-400-0069 - PW Aquatics $ 919 $ - $ - $ 919
001-400-0072 - Parks Maintenance $ 3,369 $ 479 $ - $ 3,848 001-400-0088 - Street Maintenance $ - $ 1,053 $ - $ 1,053 001-400-0089 - Graffiti Removal $ 613 $ - $ - $ 613
Total
Records
Support
Contract
Management Subpeonas
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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ALLOCATION SUMMARY
001-030- 0011 - Records Managment
Total
Records
Support
Contract
Management Subpeonas
001-400-0090 - Tree Maint (Urban Forestry) $ - $ 96 $ - $ 96 001-400-0091 - Concrete Maintence $ 408 $ - $ - $ 408
001-400-0092 - Street Light Maintenance $ 817 $ 191 $ - $ 1,008 001-400-0093 - Traffic Signal Maintenance $ 408 $ 431 $ - $ 839 001-400-0099 - Right of Way Cleaning $ - $ 191 $ - $ 191 001-400-0125 - Property Maintenance $ 2,961 $ - $ - $ 2,961 001-400-0151 - Storm Drain $ - $ 335 $ - $ 335
001-400-1106 - PW Cemetery Administration $ - $ 96 $ - $ 96 001-400-8790 - Bryce Hanes Park Landscape Maint $ 204 $ - $ - $ 204 001-470-0001 - Library Administration $ - $ 239 $ - $ 239 002-Bankruptcy Settlement $ 204 $ - $ - $ 204
005-General Plan Update $ - $ 144 $ - $ 144
116-Emergency Solutions Grant 14.231 $ 204 $ - $ - $ 204 117-Home Improvement Part 14.239 $ - $ 1,627 $ - $ 1,627 118-Gang & Street Asset Forfeiture $ 204 $ - $ - $ 204
119-Community Developmnt Block Grant $ - $ 526 $ - $ 526 123-Federal Grant Programs $ 26,342 $ - $ - $ 26,342
124-Animal Control $ - $ 1,723 $ 626 $ 2,349
254-Assessment District $ - $ 1,005 $ - $ 1,005
269-Quimby Act Parkland $ 204 $ - $ - $ 204
527-Integrated Waste Management $ 306 $ 96 $ - $ 402
629-Liability Insurance Fund $ 204 $ - $ 179 $ 383
635-Fleet Services Fund $ - $ 191 $ - $ 191
678-Workers Compensation $ 4,084 $ 479 $ - $ 4,563
679-Information Technology $ 204 $ 1,244 $ - $ 1,448
710-Successor Agency $ - $ 96 $ - $ 96
Fire $ 1,429 $ - $ - $ 1,429
Water $ - $ 239 $ 537 $ 776
Total $273,955 $ 32,378 $ 24,676 $331,009
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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3 City Attorney
The City Attorney is responsible for supporting City Departments through policy, agreement, agenda item, resolution, and ordinance review. The City Attorney is also responsible for managing outside legal services that provide additional support to the City. The City Attorney’s costs are allocated to Receiving Departments as follows:
• Internal Support - represents costs associated with reviewing legal documents and providing legal counsel. These costs are allocated based on a two-year average of agenda items. • Litigation - represents costs associated with managing litigation and specialized contractual legal needs. These costs are on behalf of the City as a whole and not in relation to specific City departments; therefore, they are not allocated.

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 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.

FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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CITY ATTORNEY
Internal Support
# of Agenda Items
Litigation
Not Allocated
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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COSTS TO BE ALLOCATED
001-050- 0005 - City Attorney Municipal Legal Service
First Second
Allocation Allocation Total
Departmental Expenditures $ 3,176,084 $ 3,176,084
Total Deductions $ - $ -
Incoming Costs
001-030- 0011 - Records Managment $ 530 $ 44 $ 574
001-100- 0001 - City Manager Administration $ 21,753 $ 21,753 001-110- 0001 - Human Resources Administration $ 2,988 $ 2,988 001-120- 0017 - Treasurer $ 3,760 $ 3,760
001-120- 0039 - Accounting $ 23,143 $ 23,143
001-120- 0040 - Payroll & Benefits $ 490 $ 490
001-120- 0042 - Purchasing $ 15,264 $ 15,264
001-120- 0043 - Budget $ 10,951 $ 10,951
001-400- 0036 - Custodial Maintenance $ 848 $ 848
001-400- 0037 - Building Maintenance $ 13,436 $ 13,436
Total Incoming Costs $ 530 $ 92,677 $ 93,208
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 3,176,614 $ 92,677 $ 3,269,292 FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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DEPARTMENTAL EXPENSE DETAIL
001-050- 0005 - City Attorney Municipal Legal Service
Distribution Percentage 100.00% 0.00%
Expense Type Expense ($)
Personnel
Salaries & Benefits $ 126,622 S $ 126,622 $ -
Subtotal Personnel Cost $ 126,622 $ 126,622 $ -
Operating Services & Supplies
Internal Service Charges $ 27,662 S $ 27,662 $ -
M&O / Contractual Expenses $ 15,300 S $ 15,300 $ -
Other Operating Expense $ - S $ - $ -
Other Professional and Contractual Services $ 11,500 S $ 11,500 $ - Outside Legal and Litigation $ 2,995,000 S $ 975,000 $ 2,020,000 Subtotal Operating Cost $ 3,049,462 $ 1,029,462 $ 2,020,000 DEPARTMENTAL EXPENDITURES $ 3,176,084 $ 1,156,084 $ 2,020,000 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ -
FUNCTIONAL COST $ 3,176,084 $ 1,156,084 $ 2,020,000
First Allocation
Incoming - All Others $ 530 $ 193 $ 337
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (2,020,337) $ - $ (2,020,337)
Subtotal of First Allocation $ 1,156,277 $ 1,156,277 $ - Second Allocation
Incoming - All Others $ 92,677 $ 33,734 $ 58,943
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (58,943) $ - $ (58,943)
Subtotal of Second Allocation $ 33,734 $ 33,734 $ -
TOTAL ALLOCATED $ 1,190,011 $ 1,190,011 $ -
Spread
Method Internal Support Outside Legal
Services
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-050- 0005 - City Attorney Municipal Legal Service . .

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Internal Support .
.
001-030- 0001 - City Clerk Administration 19 5.605% $ 64,806 $ 64,806 $ 64,806 001-090- 0067 - Customer & Neighborhood Services 1 0.295% $ 3,411 $ 3,411 $ 105 $ 3,516 001-100- 0001 - City Manager Administration 31 9.145% $ 105,736 $ 105,736 $ 3,268 $ 109,004 001-110- 0001 - Human Resources Administration 19 5.605% $ 64,806 $ 64,806 $ 2,003 $ 66,809 001-120- 0001 - Finance Administration 47 13.864% $ 160,310 $ 160,310 $ 4,955 $ 165,265 001-020-0022 - City Council 20 5.900% $ 68,217 $ 68,217 $ 2,108 $ 70,325 001-180-0021 - Enforcement & Beautification 7 2.065% $ 23,876 $ 23,876 $ 738 $ 24,614 001-180-0028 - Building and Safety 1 0.295% $ 3,411 $ 3,411 $ 105 $ 3,516 001-180-0029 - Planning 10 2.950% $ 34,108 $ 34,108 $ 1,054 $ 35,163 001-180-0144 - Economic Development 7 2.065% $ 23,876 $ 23,876 $ 738 $ 24,614 001-180-8661 - Cannabis Cultivation 4 1.180% $ 13,643 $ 13,643 $ 422 $ 14,065 001-210-0001 - Police Administration 16 4.720% $ 54,574 $ 54,574 $ 1,687 $ 56,260 001-380-0001 - Parks & Rec Administration 15 4.425% $ 51,163 $ 51,163 $ 1,581 $ 52,744 001-400-0001 - PW Administration 3 0.885% $ 10,233 $ 10,233 $ 316 $ 10,549 001-400-0025 - Capital Projects 8 2.360% $ 27,287 $ 27,287 $ 843 $ 28,130 001-400-0026 - Traffic Engineering 8 2.360% $ 27,287 $ 27,287 $ 843 $ 28,130 001-400-0030 - PW Land Development 19 5.605% $ 64,806 $ 64,806 $ 2,003 $ 66,809 001-400-0031 - Real Property 7 2.065% $ 23,876 $ 23,876 $ 738 $ 24,614 001-400-0072 - Parks Maintenance 2 0.590% $ 6,822 $ 6,822 $ 211 $ 7,033 001-400-0088 - Street Maintenance 10 2.950% $ 34,108 $ 34,108 $ 1,054 $ 35,163 001-400-0089 - Graffiti Removal 1 0.295% $ 3,411 $ 3,411 $ 105 $ 3,516 001-400-0090 - Tree Maint (Urban Forestry) 1 0.295% $ 3,411 $ 3,411 $ 105 $ 3,516 001-400-0092 - Street Light Maintenance 2 0.590% $ 6,822 $ 6,822 $ 211 $ 7,033 001-400-0093 - Traffic Signal Maintenance 5 1.475% $ 17,054 $ 17,054 $ 527 $ 17,581 001-400-0099 - Right of Way Cleaning 2 0.590% $ 6,822 $ 6,822 $ 211 $ 7,033 001-400-0151 - Storm Drain 1 0.295% $ 3,411 $ 3,411 $ 105 $ 3,516 001-400-1106 - PW Cemetery Administration 1 0.295% $ 3,411 $ 3,411 $ 105 $ 3,516 001-470-0001 - Library Administration 4 1.180% $ 13,643 $ 13,643 $ 422 $ 14,065 005-General Plan Update 7 2.065% $ 23,876 $ 23,876 $ 738 $ 24,614 117-Home Improvement Part 14.239 1 0.295% $ 3,411 $ 3,411 $ 105 $ 3,516 119-Community Developmnt Block Grant 1 0.295% $ 3,411 $ 3,411 $ 105 $ 3,516 124-Animal Control 10 2.950% $ 34,108 $ 34,108 $ 1,054 $ 35,163 FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-050- 0005 - City Attorney Municipal Legal Service . .

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
254-Assessment District 36 10.619% $ 122,790 $ 122,790 $ 3,795 $ 126,586 527-Integrated Waste Management 2 0.590% $ 6,822 $ 6,822 $ 211 $ 7,033 629-Liability Insurance Fund 1 0.295% $ 3,411 $ 3,411 $ 105 $ 3,516 635-Fleet Services Fund 4 1.180% $ 13,643 $ 13,643 $ 422 $ 14,065 679-Information Technology 4 1.180% $ 13,643 $ 13,643 $ 422 $ 14,065 Water 2 0.590% $ 6,822 $ 6,822 $ 211 $ 7,033
Total 339.00 100.000% $ 1,156,277 $1,156,277 $ 33,734 $ 1,190,011 .

Allocation Basis: FY 21 - 22 # of Agenda Items
.

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ALLOCATION SUMMARY
001-050- 0005 - City Attorney Municipal Legal Service
001-030- 0001 - City Clerk Administration $ 64,806 $ 64,806 001-090- 0067 - Customer & Neighborhood Services $ 3,516 $ 3,516 001-100- 0001 - City Manager Administration $ 109,004 $ 109,004 001-110- 0001 - Human Resources Administration $ 66,809 $ 66,809 001-120- 0001 - Finance Administration $ 165,265 $ 165,265 001-020-0022 - City Council $ 70,325 $ 70,325
001-180-0021 - Enforcement & Beautification $ 24,614 $ 24,614 001-180-0028 - Building and Safety $ 3,516 $ 3,516.27
001-180-0029 - Planning $ 35,163 $ 35,163
001-180-0144 - Economic Development $ 24,614 $ 24,614
001-180-8661 - Cannabis Cultivation $ 14,065 $ 14,065.06 001-210-0001 - Police Administration $ 56,260 $ 56,260.26 001-380-0001 - Parks & Rec Administration $ 52,744 $ 52,743.99 001-400-0001 - PW Administration $ 10,549 $ 10,548.80
001-400-0025 - Capital Projects $ 28,130 $ 28,130.13
001-400-0026 - Traffic Engineering $ 28,130 $ 28,130
001-400-0030 - PW Land Development $ 66,809 $ 66,809
001-400-0031 - Real Property $ 24,614 $ 24,614
001-400-0072 - Parks Maintenance $ 7,033 $ 7,033
001-400-0088 - Street Maintenance $ 35,163 $ 35,163
001-400-0089 - Graffiti Removal $ 3,516 $ 3,516
001-400-0090 - Tree Maint (Urban Forestry) $ 3,516 $ 3,516 001-400-0092 - Street Light Maintenance $ 7,033 $ 7,033 001-400-0093 - Traffic Signal Maintenance $ 17,581 $ 17,581 001-400-0099 - Right of Way Cleaning $ 7,033 $ 7,033
001-400-0151 - Storm Drain $ 3,516 $ 3,516
001-400-1106 - PW Cemetery Administration $ 3,516 $ 3,516 001-470-0001 - Library Administration $ 14,065 $ 14,065 005-General Plan Update $ 24,614 $ 24,614
Total
Internal
Support
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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ALLOCATION SUMMARY
001-050- 0005 - City Attorney Municipal Legal Service
Total
Internal
Support
117-Home Improvement Part 14.239 $ 3,516 $ 3,516
119-Community Developmnt Block Grant $ 3,516 $ 3,516
124-Animal Control $ 35,163 $ 35,163
254-Assessment District $ 126,586 $ 126,586
527-Integrated Waste Management $ 7,033 $ 7,033
629-Liability Insurance Fund $ 3,516 $ 3,516
635-Fleet Services Fund $ 14,065 $ 14,065
679-Information Technology $ 14,065 $ 14,065
Water $ 7,033 $ 7,033
Total $1,190,011 $ 1,190,011
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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4 Customer and Neighborhood Services
The Customer and Neighborhood Services program is within the General Government department serves as the City’s information center and is responsible for answering all calls on behalf of City departments and services. Additionally, the office provides community engagement and customer services to the public. The costs for the Customer and Neighborhood Services Division are allocated to Receiving Departments as follows:
• Customer Services - represents costs associated with directing all City calls and requests to relevant departments.

These costs are allocated based on the number of customer relationship management (CRM) requests by department.
• Neighborhood Services - represents costs associated with providing community engagement and customer services to the public. The costs incurred by this function are not in direct support of City departments; therefore, they are not allocated.

The chart on the following page illustrates the functions and measures used to allocate the General Government Customer and Neighborhood Services program 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.

FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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CUSTOMER AND NEIGHBOORHOOD SERVICES
Customer Services
# of CRM Requests
by Dept.

Neighborhood Services
Not Allocated
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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COSTS TO BE ALLOCATED
001-090- 0067 - Customer & Neighborhood Services
First Second
Allocation Allocation Total
Departmental Expenditures $ 720,815 $ 720,815
Total Deductions $ - $ -
Incoming Costs
001-030- 0001 - City Clerk Administration $ 1,839 $ 529 $ 2,368 001-030- 0011 - Records Managment $ 277 $ 23 $ 300
001-050- 0005 - City Attorney Municipal Legal Service $ 3,411 $ 105 $ 3,516 001-100- 0001 - City Manager Administration $ 7,588 $ 7,588 001-110- 0001 - Human Resources Administration $ 14,941 $ 14,941 001-120- 0017 - Treasurer $ 853 $ 853
001-120- 0039 - Accounting $ 169 $ 169
001-120- 0040 - Payroll & Benefits $ 2,451 $ 2,451
001-120- 0042 - Purchasing $ 11,784 $ 11,784
001-120- 0043 - Budget $ 2,485 $ 2,485
Total Incoming Costs $ 5,526 $ 40,929 $ 46,455
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 726,341 $ 40,929 $ 767,270 FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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DEPARTMENTAL EXPENSE DETAIL
001-090- 0067 - Customer & Neighborhood Services
Distribution Percentage 75.00% 25.00%
Expense Type Expense ($)
Personnel
Salaries & Benefits $ 610,034 S $ 457,526 $ 152,509
Subtotal Personnel Cost $ 610,034 $ 457,526 $ 152,509
Operating Services & Supplies
Internal Service Charges $ 77,621 S $ 58,216 $ 19,405
M&O / Contractual Expenses $ 13,360 S $ 13,360
Other Professional and Contractual Services $ 19,800 S $ 19,800 Subtotal Operating Cost $ 110,781 $ 58,216 $ 52,565
DEPARTMENTAL EXPENDITURES $ 720,815 $ 515,741 $ 205,074 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ -
FUNCTIONAL COST $ 720,815 $ 515,741 $ 205,074
First Allocation
Incoming - All Others $ 5,526 $ 3,954 $ 1,572
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (206,646) $ - $ (206,646)
Subtotal of First Allocation $ 519,695 $ 519,695 $ -
Second Allocation
Incoming - All Others $ 40,929 $ 29,285 $ 11,644
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (11,644) $ - $ (11,644)
Subtotal of Second Allocation $ 29,285 $ 29,285 $ -
TOTAL ALLOCATED $ 548,980 $ 548,980 $ -
Spread
Method
Customer Services Neighborhood
Services
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-090- 0067 - Customer & Neighborhood Services .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Customer Services .
.
001-030- 0001 - City Clerk Administration 619.00 1.726% $ 8,968 $ 8,968 $ 8,968 001-100- 0001 - City Manager Administration 368.00 1.026% $ 5,332 $ 5,332 $ 306 $ 5,637 001-110- 0001 - Human Resources Administration 3.00 0.008% $ 43 $ 43 $ 2 $ 46 001-400- 0037 - Building Maintenance 191.00 0.532% $ 2,767 $ 2,767 $ 159 $ 2,926 001-020-0022 - City Council 1.00 0.003% $ 14 $ 14 $ 1 $ 15 001-120-0012 - Business Registration 19.00 0.053% $ 275 $ 275 $ 16 $ 291 001-180-0021 - Enforcement & Beautification 5,890.00 16.420% $ 85,336 $ 85,336 $ 4,893 $ 90,229 001-180-0028 - Building and Safety 155.00 0.432% $ 2,246 $ 2,246 $ 129 $ 2,374 001-180-0144 - Economic Development 5.00 0.014% $ 72 $ 72 $ 4 $ 77 001-180-8661 - Cannabis Cultivation 41.00 0.114% $ 594 $ 594 $ 34 $ 628 001-210-0001 - Police Administration 2,274.00 6.340% $ 32,946 $ 32,946 $ 1,889 $ 34,835 001-210-0078 - Patrol Field Services 234.00 0.652% $ 3,390 $ 3,390 $ 194 $ 3,585 001-210-0081 - Traffic 5,474.00 15.261% $ 79,309 $ 79,309 $ 4,547 $ 83,856 001-380-0001 - Parks & Rec Administration 1.00 0.003% $ 14 $ 14 $ 1 $ 15 001-400-0001 - PW Administration 309.00 0.861% $ 4,477 $ 4,477 $ 257 $ 4,734 001-400-0025 - Capital Projects 39.00 0.109% $ 565 $ 565 $ 32 $ 597 001-400-0026 - Traffic Engineering 997.00 2.779% $ 14,445 $ 14,445 $ 828 $ 15,273 001-400-0030 - PW Land Development 26.00 0.072% $ 377 $ 377 $ 22 $ 398 001-400-0072 - Parks Maintenance 613.00 1.709% $ 8,881 $ 8,881 $ 509 $ 9,391 001-400-0088 - Street Maintenance 6,268.00 17.474% $ 90,813 $ 90,813 $ 5,207 $ 96,020 001-400-0089 - Graffiti Removal 8,055.00 22.456% $116,703 $116,703 $ 6,692 $123,395 001-400-0090 - Tree Maint (Urban Forestry) 34.00 0.095% $ 493 $ 493 $ 28 $ 521 001-400-0092 - Street Light Maintenance 3.00 0.008% $ 43 $ 43 $ 2 $ 46 001-400-0093 - Traffic Signal Maintenance 799.00 2.227% $ 11,576 $ 11,576 $ 664 $ 12,240 117-Home Improvement Part 14.239 596.00 1.662% $ 8,635 $ 8,635 $ 495 $ 9,130 124-Animal Control 137.00 0.382% $ 1,985 $ 1,985 $ 114 $ 2,099 527-Integrated Waste Management 659.00 1.837% $ 9,548 $ 9,548 $ 547 $ 10,095 635-Fleet Services Fund 1.00 0.003% $ 14 $ 14 $ 1 $ 15
679-Information Technology 1,417.00 3.950% $ 20,530 $ 20,530 $ 1,177 $ 21,707 Water 318.00 0.887% $ 4,607 $ 4,607 $ 264 $ 4,871
Other 324.00 0.903% $ 4,694 $ 4,694 $ 269 $ 4,963
Total 35,870.00 100.000% $519,695 $519,695 $ 29,285 $548,980 .

Allocation Basis: # of CRM Requests
.

Source of Allocation: CRM Requests
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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ALLOCATION SUMMARY
001-090- 0067 - Customer & Neighborhood Services
001-030- 0001 - City Clerk Administration $ 8,968 $ 8,968 001-100- 0001 - City Manager Administration $ 5,637 $ 5,637 001-110- 0001 - Human Resources Administration $ 46 $ 46 001-400- 0037 - Building Maintenance $ 2,926 $ 2,926
001-020-0022 - City Council $ 15 $ 15
001-120-0012 - Business Registration $ 291 $ 291
001-180-0021 - Enforcement & Beautification $ 90,229 $ 90,229 001-180-0028 - Building and Safety $ 2,374 $ 2,374
001-180-0144 - Economic Development $ 77 $ 77
001-180-8661 - Cannabis Cultivation $ 628 $ 628
001-210-0001 - Police Administration $ 34,835 $ 34,835
001-210-0078 - Patrol Field Services $ 3,585 $ 3,585
001-210-0081 - Traffic $ 83,856 $ 83,856
001-380-0001 - Parks & Rec Administration $ 15 $ 15
001-400-0001 - PW Administration $ 4,734 $ 4,734
001-400-0025 - Capital Projects $ 597 $ 597
001-400-0026 - Traffic Engineering $ 15,273 $ 15,273
001-400-0030 - PW Land Development $ 398 $ 398
001-400-0072 - Parks Maintenance $ 9,391 $ 9,391
001-400-0088 - Street Maintenance $ 96,020 $ 96,020
001-400-0089 - Graffiti Removal $ 123,395 $123,395
001-400-0090 - Tree Maint (Urban Forestry) $ 521 $ 521
001-400-0092 - Street Light Maintenance $ 46 $ 46
001-400-0093 - Traffic Signal Maintenance $ 12,240 $ 12,240 117-Home Improvement Part 14.239 $ 9,130 $ 9,130
124-Animal Control $ 2,099 $ 2,099
527-Integrated Waste Management $ 10,095 $ 10,095
635-Fleet Services Fund $ 15 $ 15
679-Information Technology $ 21,707 $ 21,707
Water $ 4,871 $ 4,871
Other $ 4,963 $ 4,963
Total $ 548,980 $548,980
Total
Customer
Services
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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5 City Manager Administration
The City Manager Administration program is responsible for leading and managing City Departments by administering City policies and programs. The City Manager Administrative program also recommends and assists the Mayor and City Council with policy development and represents the City. City Manager Administration costs are allocated to Receiving Departments as follows:
• Internal City Support - represents costs associated providing leadership to City Departments. These costs are allocated based on budgeted expenditures.
• Internal Communications Support - represents costs associated with website updates, newsletter development, press releases, and media support on behalf of City departments. These costs are allocated based on the number of newsletters by program.
• External Communications Support- represents costs associated with public engagement and community outreach and messaging on behalf of the overall city. The costs incurred by this function are not in direct support of City departments; therefore, they are not allocated.
• Intergovernmental Affairs - represents costs associated with working with regional and local agencies to lobby for legislative action at the state or regional level. The costs incurred by this function are not in direct support of City departments; therefore, they are not allocated.

The chart on the following page illustrates the functions and measures used to allocate the City Manager Administration program 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.

FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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CITY MANAGER ADMINISTRATION
Internal City Support
Budgeted
Expenditures
Internal
Communications
Support
# of Newsletters
by Program
External
Communications
Support
Not Allocated
Intergovernmental
Affairs
Not Allocated
FY23 FULL COST ALLOCATION PLAN
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COSTS TO BE ALLOCATED
001-100- 0001 - City Manager Administration
First Second
Allocation Allocation Total
Departmental Expenditures $ 2,265,100 $ 2,265,100
Total Deductions $ - $ -
Incoming Costs
001-030- 0001 - City Clerk Administration $ 56,999 $ 16,399 $ 73,398 001-030- 0011 - Records Managment $ 5,068 $ 426 $ 5,494 001-050- 0005 - City Attorney Municipal Legal Service $ 105,736 $ 3,268 $ 109,004 001-090- 0067 - Customer & Neighborhood Services $ 5,332 $ 306 $ 5,637 001-100- 0001 - City Manager Administration $ 16,397 $ 16,397 001-110- 0001 - Human Resources Administration $ 31,375 $ 31,375 001-120- 0001 - Finance Administration $ 56,665 $ 56,665 001-120- 0017 - Treasurer $ 2,681 $ 2,681
001-120- 0039 - Accounting $ 6,783 $ 6,783
001-120- 0040 - Payroll & Benefits $ 5,147 $ 5,147
001-120- 0042 - Purchasing $ 37,866 $ 37,866
001-120- 0043 - Budget $ 7,810 $ 7,810
001-400- 0036 - Custodial Maintenance $ 8,905 $ 8,905
001-400- 0037 - Building Maintenance $ 141,078 $ 141,078 Total Incoming Costs $ 173,135 $ 335,107 $ 508,241
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 2,438,235 $ 335,107 $ 2,773,341 FY23 FULL COST ALLOCATION PLAN
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DEPARTMENTAL EXPENSE DETAIL
001-100- 0001 - City Manager Administration
Distribution Percentage 59.92% 7.69% 7.69% 24.71%
Expense Type Expense ($)
Personnel
Salaries & Benefits $ 1,782,494 S $ 1,068,041 $ 137,012 $ 137,012 $ 440,429 Subtotal Personnel Cost $ 1,782,494 $ 1,068,041 $ 137,012 $ 137,012 $ 440,429 Operating Services & Supplies
Internal Service Charges $ 147,106 S $ 88,143 $ 11,307 $ 11,307 $ 36,348 M&O / Contractual Expenses $ 35,500 S $ 21,271 $ 2,729 $ 2,729 $ 8,772 Other Professional and Contractual Services $ 300,000 S $ 110,000 $ - $ 45,000 $ 145,000 Subtotal Operating Cost $ 482,606 $ 219,414 $ 14,036 $ 59,036 $ 190,119 DEPARTMENTAL EXPENDITURES $ 2,265,100 $ 1,287,455 $ 151,048 $ 196,048 $ 630,548 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ - $ - $ -
FUNCTIONAL COST $ 2,265,100 $ 1,287,455 $ 151,048 $ 196,048 $ 630,548 First Allocation
Incoming - All Others $ 173,135 $ 98,408 $ 11,545 $ 14,985 $ 48,196 Reallocate Admin Costs $ - $ - $ - $ - $ -
Unallocated Costs $ (889,778) $ - $ - $ (211,033) $ (678,745) Subtotal of First Allocation $ 1,548,457 $ 1,385,863 $ 162,594 $ - $ - Second Allocation
Incoming - All Others $ 335,107 $ 190,471 $ 22,347 $ 29,004 $ 93,285 Reallocate Admin Costs $ - $ - $ - $ - $ -
Unallocated Costs $ (122,289) $ - $ - $ (29,004) $ (93,285) Subtotal of Second Allocation $ 212,817 $ 190,470.52 $ 22,347 $ - $ - TOTAL ALLOCATED $ 1,761,274 $ 1,576,334 $ 184,940 $ - $ - Intergovernmental
Affairs Spread
Method
Internal City
Support
Internal
Communications
Support
External
Communications
Support
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-100- 0001 - City Manager Administration .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Internal City Support .
.
001-030- 0001 - City Clerk Administration 816,636.58 0.404% $ 5,593 $ 5,593 $ 5,593 001-030- 0011 - Records Managment 255,766.66 0.126% $ 1,752 $ 1,752 $ 1,752 001-050- 0005 - City Attorney Municipal Legal Service 3,176,083.97 1.570% $ 21,753 $ 21,753 $ 21,753 001-090- 0067 - Customer & Neighborhood Services 720,814.63 0.356% $ 4,937 $ 4,937 $ 4,937 001-100- 0001 - City Manager Administration 2,265,100.39 1.119% $ 15,514 $ 15,514 $ 15,514 001-110- 0001 - Human Resources Administration 2,508,177.21 1.240% $ 17,178 $ 17,178 $ 2,449 $ 19,627 001-120- 0001 - Finance Administration 774,668.69 0.383% $ 5,306 $ 5,306 $ 756 $ 6,062 001-120- 0017 - Treasurer 284,487.30 0.141% $ 1,948 $ 1,948 $ 278 $ 2,226 001-120- 0039 - Accounting 1,110,541.91 0.549% $ 7,606 $ 7,606 $ 1,084 $ 8,690 001-120- 0040 - Payroll & Benefits 354,141.32 0.175% $ 2,426 $ 2,426 $ 346 $ 2,771 001-120- 0042 - Purchasing 666,005.75 0.329% $ 4,561 $ 4,561 $ 650 $ 5,212 001-120- 0043 - Budget 853,898.24 0.422% $ 5,848 $ 5,848 $ 834 $ 6,682 001-120- 0154 - Grants 664,286.44 0.328% $ 4,550 $ 4,550 $ 648 $ 5,198 001-400- 0036 - Custodial Maintenance 1,563,689.98 0.773% $ 10,710 $ 10,710 $ 1,526 $ 12,236 001-400- 0037 - Building Maintenance 2,772,053.65 1.370% $ 18,986 $ 18,986 $ 2,706 $ 21,692 001-010-0001 - Mayor Administration 377,223.96 0.186% $ 2,584 $ 2,584 $ 368 $ 2,952 001-020-0022 - City Council 505,097.25 0.250% $ 3,459 $ 3,459 $ 493 $ 3,952 001-020-0023 - Council Support 426,785.14 0.211% $ 2,923 $ 2,923 $ 417 $ 3,340 001-030-0009 - Elections 411,603.95 0.203% $ 2,819 $ 2,819 $ 402 $ 3,221 001-030-0010 - Passport Acceptance 2,800.00 0.001% $ 19 $ 19 $ 3 $ 22 001-090-0133 - CATV 256,601.46 0.127% $ 1,757 $ 1,757 $ 250 $ 2,008 001-090-0150 - Violence Intervention 232,286.93 0.115% $ 1,591 $ 1,591 $ 227 $ 1,818 001-100-0016 - Air Quality & Rideshare 66,457.16 0.033% $ 455 $ 455 $ 65 $ 520 001-120-0012 - Business Registration 1,292,616.86 0.639% $ 8,853 $ 8,853 $ 1,262 $ 10,115 001-180-0001 - CED Administration 1,297,184.49 0.641% $ 8,884 $ 8,884 $ 1,266 $ 10,151 001-180-0021 - Enforcement & Beautification 3,638,170.66 1.798% $ 24,918 $ 24,918 $ 3,552 $ 28,469 001-180-0028 - Building and Safety 2,772,767.33 1.370% $ 18,991 $ 18,991 $ 2,707 $ 21,697 001-180-0029 - Planning 1,169,941.98 0.578% $ 8,013 $ 8,013 $ 1,142 $ 9,155 001-180-0030 - CED Land Development 4,272.62 0.002% $ 29 $ 29 $ 4 $ 33 001-180-0144 - Economic Development 613,205.69 0.303% $ 4,200 $ 4,200 $ 599 $ 4,798 001-180-8661 - Cannabis Cultivation 152,000.00 0.075% $ 1,041 $ 1,041 $ 148 $ 1,189 001-210-0001 - Police Administration 7,150,622.62 3.534% $ 48,974 $ 48,974 $ 6,981 $ 55,955 001-210-0062 - Public Safety Systems 1,095,350.00 0.541% $ 7,502 $ 7,502 $ 1,069 $ 8,571 001-210-0078 - Patrol Field Services 58,130,503.75 28.728% $ 398,135 $ 398,135 $ 56,748 $ 454,883 001-210-0080 - Gang & Multiple Enforcement Team 8,677.98 0.004% $ 59 $ 59 $ 8 $ 68 001-210-0081 - Traffic 3,915,465.42 1.935% $ 26,817 $ 26,817 $ 3,822 $ 30,639 001-210-0082 - General Investigation 11,848,887.37 5.856% $ 81,153 $ 81,153 $ 11,567 $ 92,720 FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-100- 0001 - City Manager Administration .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
001-210-0083 - Forensics Property 1,815,412.25 0.897% $ 12,434 $ 12,434 $ 1,772 $ 14,206 001-210-0084 - Dispatch 4,264,323.04 2.107% $ 29,206 $ 29,206 $ 4,163 $ 33,369 001-210-0085 - Records 1,789,384.70 0.884% $ 12,255 $ 12,255 $ 1,747 $ 14,002 001-210-0086 - Personnel & Training 2,089,335.12 1.033% $ 14,310 $ 14,310 $ 2,040 $ 16,349 001-210-0145 - Special Enforcement Teams 8,458,988.54 4.180% $ 57,935 $ 57,935 $ 8,258 $ 66,193 001-210-0147 - Intel/Emergency Management 1,554,921.24 0.768% $ 10,650 $ 10,650 $ 1,518 $ 12,168 001-210-0153 - Commercial Enforcement 1,555,834.35 0.769% $ 10,656 $ 10,656 $ 1,519 $ 12,175 001-210-4911 - PD Special Events Reimb OT 1,015,000.00 0.502% $ 6,952 $ 6,952 $ 991 $ 7,943 001-210-5076 - Fireworks Enforcement 71,015.00 0.035% $ 486 $ 486 $ 69 $ 556 001-210-8652 - San Manuel CCF 2017-2020 1,253,741.39 0.620% $ 8,587 $ 8,587 $ 1,224 $ 9,811 001-210-8654 - Dignity Health 378,125.03 0.187% $ 2,590 $ 2,590 $ 369 $ 2,959 001-380-0001 - Parks & Rec Administration 1,474,040.59 0.728% $ 10,096 $ 10,096 $ 1,439 $ 11,535 001-380-0069 - P&R Aquatics 372,349.26 0.184% $ 2,550 $ 2,550 $ 363 $ 2,914 001-380-0070 - Sports 128,901.00 0.064% $ 883 $ 883 $ 126 $ 1,009 001-380-0071 - Center for Individual Developmnt 235,953.32 0.117% $ 1,616 $ 1,616 $ 230 $ 1,846 001-380-0073 - Citywide Activities 307,968.00 0.152% $ 2,109 $ 2,109 $ 301 $ 2,410 001-380-0074 - Recreation & Community Programs 1,020,780.38 0.504% $ 6,991 $ 6,991 $ 996 $ 7,988 001-380-0075 - Senior Services 383,359.93 0.189% $ 2,626 $ 2,626 $ 374 $ 3,000 001-380-0076 - Special Events 40,000.00 0.020% $ 274 $ 274 $ 39 $ 313 001-380-0077 - Outdoor Facilities 242,002.58 0.120% $ 1,657 $ 1,657 $ 236 $ 1,894 001-380-0502 - RSVP CFDA 94.002 92,651.60 0.046% $ 635 $ 635 $ 90 $ 725 001-380-0509 - Senior Companion 91,987.43 0.045% $ 630 $ 630 $ 90 $ 720 001-380-0513 - Senior Nutrition CFDA 93.053 76,500.00 0.038% $ 524 $ 524 $ 75 $ 599 001-380-1106 - P&R Cemetery Administration 130,215.66 0.064% $ 892 $ 892 $ 127 $ 1,019 001-400-0001 - PW Administration 694,598.24 0.343% $ 4,757 $ 4,757 $ 678 $ 5,435 001-400-0025 - Capital Projects 2,779,862.38 1.374% $ 19,039 $ 19,039 $ 2,714 $ 21,753 001-400-0026 - Traffic Engineering 825,038.23 0.408% $ 5,651 $ 5,651 $ 805 $ 6,456 001-400-0027 - Stormwater Management 601,378.76 0.297% $ 4,119 $ 4,119 $ 587 $ 4,706 001-400-0030 - PW Land Development 2,850,526.04 1.409% $ 19,523 $ 19,523 $ 2,783 $ 22,306 001-400-0031 - Real Property 443,763.49 0.219% $ 3,039 $ 3,039 $ 433 $ 3,473 001-400-0069 - PW Aquatics 252,535.15 0.125% $ 1,730 $ 1,730 $ 247 $ 1,976 001-400-0072 - Parks Maintenance 2,303,678.13 1.138% $ 15,778 $ 15,778 $ 2,249 $ 18,027 001-400-0088 - Street Maintenance 1,217,112.17 0.602% $ 8,336 $ 8,336 $ 1,188 $ 9,524 001-400-0089 - Graffiti Removal 530,263.01 0.262% $ 3,632 $ 3,632 $ 518 $ 4,149 001-400-0090 - Tree Maint (Urban Forestry) 1,003,137.02 0.496% $ 6,870 $ 6,870 $ 979 $ 7,850 001-400-0091 - Concrete Maintence 704,314.43 0.348% $ 4,824 $ 4,824 $ 688 $ 5,511 001-400-0092 - Street Light Maintenance 40,948.73 0.020% $ 280 $ 280 $ 40 $ 320 001-400-0093 - Traffic Signal Maintenance 1,109,744.49 0.548% $ 7,601 $ 7,601 $ 1,083 $ 8,684 001-400-0099 - Right of Way Cleaning 994,584.84 0.492% $ 6,812 $ 6,812 $ 971 $ 7,783 001-400-0125 - Property Maintenance 359,100.00 0.177% $ 2,459 $ 2,459 $ 351 $ 2,810 FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-100- 0001 - City Manager Administration .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
001-400-0151 - Storm Drain 567,595.57 0.281% $ 3,887 $ 3,887 $ 554 $ 4,442 001-400-0152 - Traffic Signs & Markings 226,871.25 0.112% $ 1,554 $ 1,554 $ 221 $ 1,775 001-400-1106 - PW Cemetery Administration 1,172,486.05 0.579% $ 8,030 $ 8,030 $ 1,145 $ 9,175 001-400-8790 - Bryce Hanes Park Landscape Maint 58,661.00 0.029% $ 402 $ 402 $ 57 $ 459 001-470-0001 - Library Administration 473,141.05 0.234% $ 3,241 $ 3,241 $ 462 $ 3,702 001-470-0049 - Library Support Services 521,484.83 0.258% $ 3,572 $ 3,572 $ 509 $ 4,081 001-470-0063 - Central Library Services 1,001,742.01 0.495% $ 6,861 $ 6,861 $ 978 $ 7,839 001-470-0064 - Branch Library Services 625,361.24 0.309% $ 4,283 $ 4,283 $ 610 $ 4,894 001-470-0520 - Adult Basic Education 11,771.88 0.006% $ 81 $ 81 $ 11 $ 92 002-Bankruptcy Settlement 73,370.00 0.036% $ 503 $ 503 $ 72 $ 574 005-General Plan Update 2,051,260.00 1.014% $ 14,049 $ 14,049 $ 2,002 $ 16,052 107-Cable Television Fund 285,500.00 0.141% $ 1,955 $ 1,955 $ 279 $ 2,234 108-Asset Forfeiture 276,700.00 0.137% $ 1,895 $ 1,895 $ 270 $ 2,165 111-AB2766 Air Quality 12,400.00 0.006% $ 85 $ 85 $ 12 $ 97 116-Emergency Solutions Grant 14.231 327,970.00 0.162% $ 2,246 $ 2,246 $ 320 $ 2,566 117-Home Improvement Part 14.239 1,355,180.86 0.670% $ 9,282 $ 9,282 $ 1,323 $ 10,605 118-Gang & Street Asset Forfeiture 90,000.00 0.044% $ 616 $ 616 $ 88 $ 704 119-Community Developmnt Block Grant 2,898,443.79 1.432% $ 19,851 $ 19,851 $ 2,830 $ 22,681 123-Federal Grant Programs 5,682,119.36 2.808% $ 38,917 $ 38,917 $ 5,547 $ 44,464 124-Animal Control 3,719,862.51 1.838% $ 25,477 $ 25,477 $ 3,631 $ 29,109 126-Gas Tax Fund 4,959,491.52 2.451% $ 33,967 $ 33,967 $ 4,842 $ 38,809 127-Low Mod Housing Fund 445,000.00 0.220% $ 3,048 $ 3,048 $ 434 $ 3,482 254-Assessment District 12,850.27 0.006% $ 88 $ 88 $ 13 $ 101 527-Integrated Waste Management 1,227,116.24 0.606% $ 8,404 $ 8,404 $ 1,198 $ 9,602 629-Liability Insurance Fund 500,285.83 0.247% $ 3,426 $ 3,426 $ 488 $ 3,915 635-Fleet Services Fund 3,099,884.03 1.532% $ 21,231 $ 21,231 $ 3,026 $ 24,257 678-Workers Compensation 1,816,340.98 0.898% $ 12,440 $ 12,440 $ 1,773 $ 14,213 679-Information Technology 7,432,493.61 3.673% $ 50,905 $ 50,905 $ 7,256 $ 58,161 710-Successor Agency 1,712,250.00 0.846% $ 11,727 $ 11,727 $ 1,672 $ 13,399 Total 202,345,884.71 100.000% $ 1,385,863 $ 1,385,863 $190,471 $1,576,334 .

Allocation Basis: FY 23 Budgeted Expenditures
.

Source of Allocation: FY 23 Expenditures Line Items
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-100- 0001 - City Manager Administration .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Internal Communications Support .
.
001-030- 0001 - City Clerk Administration 1.00 0.272% $ 442 $ 442 $ 442 001-090- 0067 - Customer & Neighborhood Services 6.00 1.630% $ 2,651 $ 2,651 $ 2,651 001-100- 0001 - City Manager Administration 2.00 0.543% $ 884 $ 884 $ 884 001-110- 0001 - Human Resources Administration 2.00 0.543% $ 884 $ 884 $ 124 $ 1,008 001-120- 0043 - Budget 1.00 0.272% $ 442 $ 442 $ 62 $ 504 001-400- 0037 - Building Maintenance 3.00 0.815% $ 1,325 $ 1,325 $ 187 $ 1,512 001-010-0001 - Mayor Administration 18.00 4.891% $ 7,953 $ 7,953 $ 1,120 $ 9,073 001-020-0022 - City Council 1.00 0.272% $ 442 $ 442 $ 62 $ 504 001-030-0009 - Elections 5.00 1.359% $ 2,209 $ 2,209 $ 311 $ 2,520 001-180-0001 - CED Administration 4.00 1.087% $ 1,767 $ 1,767 $ 249 $ 2,016 001-180-0021 - Enforcement & Beautification 1.00 0.272% $ 442 $ 442 $ 62 $ 504 001-180-0029 - Planning 4.00 1.087% $ 1,767 $ 1,767 $ 249 $ 2,016 001-180-0144 - Economic Development 11.00 2.989% $ 4,860 $ 4,860 $ 685 $ 5,545 001-210-0001 - Police Administration 2.00 0.543% $ 884 $ 884 $ 124 $ 1,008 001-210-0078 - Patrol Field Services 5.00 1.359% $ 2,209 $ 2,209 $ 311 $ 2,520 001-380-0001 - Parks & Rec Administration 10.00 2.717% $ 4,418 $ 4,418 $ 622 $ 5,041 001-380-0069 - P&R Aquatics 5.00 1.359% $ 2,209 $ 2,209 $ 311 $ 2,520 001-380-0070 - Sports 8.00 2.174% $ 3,535 $ 3,535 $ 498 $ 4,033 001-380-0071 - Center for Individual Developmnt 1.00 0.272% $ 442 $ 442 $ 62 $ 504 001-380-0073 - Citywide Activities 27.00 7.337% $ 11,929 $ 11,929 $ 1,681 $ 13,610 001-380-0074 - Recreation & Community Programs 16.00 4.348% $ 7,069 $ 7,069 $ 996 $ 8,065 001-380-0075 - Senior Services 4.00 1.087% $ 1,767 $ 1,767 $ 249 $ 2,016 001-380-0076 - Special Events 5.00 1.359% $ 2,209 $ 2,209 $ 311 $ 2,520 001-380-0509 - Senior Companion 1.00 0.272% $ 442 $ 442 $ 62 $ 504 001-400-0001 - PW Administration 2.00 0.543% $ 884 $ 884 $ 124 $ 1,008 001-400-0025 - Capital Projects 8.00 2.174% $ 3,535 $ 3,535 $ 498 $ 4,033 001-400-0027 - Stormwater Management 8.00 2.174% $ 3,535 $ 3,535 $ 498 $ 4,033 001-400-0072 - Parks Maintenance 9.00 2.446% $ 3,976 $ 3,976 $ 560 $ 4,537 001-400-0088 - Street Maintenance 26.00 7.065% $ 11,488 $ 11,488 $ 1,618 $ 13,106 001-400-0089 - Graffiti Removal 11.00 2.989% $ 4,860 $ 4,860 $ 685 $ 5,545 001-400-0090 - Tree Maint (Urban Forestry) 10.00 2.717% $ 4,418 $ 4,418 $ 622 $ 5,041 001-400-0091 - Concrete Maintence 2.00 0.543% $ 884 $ 884 $ 124 $ 1,008 001-400-0092 - Street Light Maintenance 9.00 2.446% $ 3,976 $ 3,976 $ 560 $ 4,537 001-400-0093 - Traffic Signal Maintenance 9.00 2.446% $ 3,976 $ 3,976 $ 560 $ 4,537 001-400-0099 - Right of Way Cleaning 10.00 2.717% $ 4,418 $ 4,418 $ 622 $ 5,041 001-400-1106 - PW Cemetery Administration 1.00 0.272% $ 442 $ 442 $ 62 $ 504 001-470-0001 - Library Administration 45.00 12.228% $ 19,882 $ 19,882 $ 2,801 $ 22,683 FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-100- 0001 - City Manager Administration .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
001-470-0064 - Branch Library Services 2.00 0.543% $ 884 $ 884 $ 124 $ 1,008 001-470-0520 - Adult Basic Education 1.00 0.272% $ 442 $ 442 $ 62 $ 504 005-General Plan Update 6.00 1.630% $ 2,651 $ 2,651 $ 373 $ 3,024 117-Home Improvement Part 14.239 4.00 1.087% $ 1,767 $ 1,767 $ 249 $ 2,016 123-Federal Grant Programs 11.00 2.989% $ 4,860 $ 4,860 $ 685 $ 5,545 124-Animal Control 15.00 4.076% $ 6,627 $ 6,627 $ 934 $ 7,561 140-PLHA Program 1.00 0.272% $ 442 $ 442 $ 62 $ 504
527-Integrated Waste Management 9.00 2.446% $ 3,976 $ 3,976 $ 560 $ 4,537 Fire 2.00 0.543% $ 884 $ 884 $ 124 $ 1,008
Water 13.00 3.533% $ 5,744 $ 5,744 $ 809 $ 6,553
Other 11.00 2.989% $ 4,860 $ 4,860 $ 685 $ 5,545
Total 368.00 100.000% $ 162,594 $ 162,594 $ 22,347 $ 184,940 .

Allocation Basis: # of Newsletters by Program
.

Source of Allocation: Newletter Archives
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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ALLOCATION SUMMARY
001-100- 0001 - City Manager Administration
001-030- 0001 - City Clerk Administration $ 5,593 $ 442 $ 6,035 001-030- 0011 - Records Managment $ 1,752 $ - $ 1,752
001-050- 0005 - City Attorney Municipal Legal Service $ 21,753 $ - $ 21,753 001-090- 0067 - Customer & Neighborhood Services $ 4,937 $ 2,651 $ 7,588 001-100- 0001 - City Manager Administration $ 15,514 $ 884 $ 16,397 001-110- 0001 - Human Resources Administration $ 19,627 $ 1,008 $ 20,635 001-120- 0001 - Finance Administration $ 6,062 $ - $ 6,062 001-120- 0017 - Treasurer $ 2,226 $ - $ 2,226
001-120- 0039 - Accounting $ 8,690 $ - $ 8,690
001-120- 0040 - Payroll & Benefits $ 2,771 $ - $ 2,771
001-120- 0042 - Purchasing $ 5,212 $ - $ 5,212
001-120- 0043 - Budget $ 6,682 $ 504 $ 7,186
001-120- 0154 - Grants $ 5,198 $ - $ 5,198
001-400- 0036 - Custodial Maintenance $ 12,236 $ - $ 12,236 001-400- 0037 - Building Maintenance $ 21,692 $ 1,512 $ 23,204 001-010-0001 - Mayor Administration $ 2,952 $ 9,073 $ 12,025 001-020-0022 - City Council $ 3,952 $ 504 $ 4,457
001-020-0023 - Council Support $ 3,340 $ - $ 3,340
001-030-0009 - Elections $ 3,221 $ 2,520 $ 5,741
001-030-0010 - Passport Acceptance $ 22 $ - $ 22
001-090-0133 - CATV $ 2,008 $ - $ 2,008
001-090-0150 - Violence Intervention $ 1,818 $ - $ 1,818 001-100-0016 - Air Quality & Rideshare $ 520 $ - $ 520
001-120-0012 - Business Registration $ 10,115 $ - $ 10,115 001-180-0001 - CED Administration $ 10,151 $ 2,016 $ 12,167 001-180-0021 - Enforcement & Beautification $ 28,469 $ 504 $ 28,973 001-180-0028 - Building and Safety $ 21,697 $ - $ 21,697 001-180-0029 - Planning $ 9,155 $ 2,016 $ 11,171
001-180-0030 - CED Land Development $ 33 $ - $ 33
Total
Internal City
Support
Internal
Communications
Support
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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ALLOCATION SUMMARY
001-100- 0001 - City Manager Administration
Total
Internal City
Support
Internal
Communications
Support
001-180-0144 - Economic Development $ 4,798 $ 5,545 $ 10,343 001-180-8661 - Cannabis Cultivation $ 1,189 $ - $ 1,189 001-210-0001 - Police Administration $ 55,955 $ 1,008 $ 56,963 001-210-0062 - Public Safety Systems $ 8,571 $ - $ 8,571 001-210-0078 - Patrol Field Services $ 454,883 $ 2,520 $ 457,403 001-210-0080 - Gang & Multiple Enforcement Team $ 68 $ - $ 68 001-210-0081 - Traffic $ 30,639 $ - $ 30,639
001-210-0082 - General Investigation $ 92,720 $ - $ 92,720 001-210-0083 - Forensics Property $ 14,206 $ - $ 14,206 001-210-0084 - Dispatch $ 33,369 $ - $ 33,369
001-210-0085 - Records $ 14,002 $ - $ 14,002
001-210-0086 - Personnel & Training $ 16,349 $ - $ 16,349 001-210-0145 - Special Enforcement Teams $ 66,193 $ - $ 66,193 001-210-0147 - Intel/Emergency Management $ 12,168 $ - $ 12,168 001-210-0153 - Commercial Enforcement $ 12,175 $ - $ 12,175 001-210-4911 - PD Special Events Reimb OT $ 7,943 $ - $ 7,943 001-210-5076 - Fireworks Enforcement $ 556 $ - $ 556
001-210-8652 - San Manuel CCF 2017-2020 $ 9,811 $ - $ 9,811 001-210-8654 - Dignity Health $ 2,959 $ - $ 2,959
001-380-0001 - Parks & Rec Administration $ 11,535 $ 5,041 $ 16,575 001-380-0069 - P&R Aquatics $ 2,914 $ 2,520 $ 5,434
001-380-0070 - Sports $ 1,009 $ 4,033 $ 5,041
001-380-0071 - Center for Individual Developmnt $ 1,846 $ 504 $ 2,350 001-380-0073 - Citywide Activities $ 2,410 $ 13,610 $ 16,020 001-380-0074 - Recreation & Community Programs $ 7,988 $ 8,065 $ 16,053 001-380-0075 - Senior Services $ 3,000 $ 2,016 $ 5,016
001-380-0076 - Special Events $ 313 $ 2,520 $ 2,833
001-380-0077 - Outdoor Facilities $ 1,894 $ - $ 1,894
001-380-0502 - RSVP CFDA 94.002 $ 725 $ - $ 725
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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ALLOCATION SUMMARY
001-100- 0001 - City Manager Administration
Total
Internal City
Support
Internal
Communications
Support
001-380-0509 - Senior Companion $ 720 $ 504 $ 1,224
001-380-0513 - Senior Nutrition CFDA 93.053 $ 599 $ - $ 599 001-380-1106 - P&R Cemetery Administration $ 1,019 $ - $ 1,019 001-400-0001 - PW Administration $ 5,435 $ 1,008 $ 6,444 001-400-0025 - Capital Projects $ 21,753 $ 4,033 $ 25,786 001-400-0026 - Traffic Engineering $ 6,456 $ - $ 6,456
001-400-0027 - Stormwater Management $ 4,706 $ 4,033 $ 8,739 001-400-0030 - PW Land Development $ 22,306 $ - $ 22,306 001-400-0031 - Real Property $ 3,473 $ - $ 3,473
001-400-0069 - PW Aquatics $ 1,976 $ - $ 1,976
001-400-0072 - Parks Maintenance $ 18,027 $ 4,537 $ 22,563 001-400-0088 - Street Maintenance $ 9,524 $ 13,106 $ 22,630 001-400-0089 - Graffiti Removal $ 4,149 $ 5,545 $ 9,694 001-400-0090 - Tree Maint (Urban Forestry) $ 7,850 $ 5,041 $ 12,891 001-400-0091 - Concrete Maintence $ 5,511 $ 1,008 $ 6,520 001-400-0092 - Street Light Maintenance $ 320 $ 4,537 $ 4,857 001-400-0093 - Traffic Signal Maintenance $ 8,684 $ 4,537 $ 13,221 001-400-0099 - Right of Way Cleaning $ 7,783 $ 5,041 $ 12,824 001-400-0125 - Property Maintenance $ 2,810 $ - $ 2,810 001-400-0151 - Storm Drain $ 4,442 $ - $ 4,442
001-400-0152 - Traffic Signs & Markings $ 1,775 $ - $ 1,775 001-400-1106 - PW Cemetery Administration $ 9,175 $ 504 $ 9,679 001-400-8790 - Bryce Hanes Park Landscape Maint $ 459 $ - $ 459 001-470-0001 - Library Administration $ 3,702 $ 22,683 $ 26,386 001-470-0049 - Library Support Services $ 4,081 $ - $ 4,081 001-470-0063 - Central Library Services $ 7,839 $ - $ 7,839 001-470-0064 - Branch Library Services $ 4,894 $ 1,008 $ 5,902 001-470-0520 - Adult Basic Education $ 92 $ 504 $ 596
002-Bankruptcy Settlement $ 574 $ - $ 574
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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ALLOCATION SUMMARY
001-100- 0001 - City Manager Administration
Total
Internal City
Support
Internal
Communications
Support
005-General Plan Update $ 16,052 $ 3,024 $ 19,076
107-Cable Television Fund $ 2,234 $ - $ 2,234
108-Asset Forfeiture $ 2,165 $ - $ 2,165
111-AB2766 Air Quality $ 97 $ - $ 97
116-Emergency Solutions Grant 14.231 $ 2,566 $ - $ 2,566 117-Home Improvement Part 14.239 $ 10,605 $ 2,016 $ 12,621 118-Gang & Street Asset Forfeiture $ 704 $ - $ 704
119-Community Developmnt Block Grant $ 22,681 $ - $ 22,681 123-Federal Grant Programs $ 44,464 $ 5,545 $ 50,009
124-Animal Control $ 29,109 $ 7,561 $ 36,670
126-Gas Tax Fund $ 38,809 $ - $ 38,809
127-Low Mod Housing Fund $ 3,482 $ - $ 3,482
140-PLHA Program $ - $ 504 $ 504
254-Assessment District $ 101 $ - $ 101
527-Integrated Waste Management $ 9,602 $ 4,537 $ 14,139 629-Liability Insurance Fund $ 3,915 $ - $ 3,915
635-Fleet Services Fund $ 24,257 $ - $ 24,257
678-Workers Compensation $ 14,213 $ - $ 14,213
679-Information Technology $ 58,161 $ - $ 58,161
710-Successor Agency $ 13,399 $ - $ 13,399
Fire $ - $ 1,008 $ 1,008
Water $ - $ 6,553 $ 6,553
Other $ - $ 5,545 $ 5,545
Total $ 1,576,334 $ 184,940 $ 1,761,274
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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6 Human Resources
Human Resources is responsible for citywide support of full and part-time employees, including position classification, compensation plan and benefits negotiations, and recruitment and retention. The costs associated with Human Resources are allocated to Receiving Departments as follows:
• Employee Support - represents costs associated with general employee relations and support, including labor negotiations, addressing grievances, recruitment, and trainings. These costs are allocated based on full and parttime employees by department.

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 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.

FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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HUMAN RESOURCES
Employee Support
Full and Part-time Employees
by Dept.

FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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COSTS TO BE ALLOCATED
001-110- 0001 - Human Resources Administration
First Second
Allocation Allocation Total
Departmental Expenditures $ 2,508,177 $ 2,508,177
Total Deductions $ - $ -
Incoming Costs
001-030- 0001 - City Clerk Administration $ 34,935 $ 10,051 $ 44,986 001-030- 0011 - Records Managment $ 12,483 $ 1,047 $ 13,530 001-050- 0005 - City Attorney Municipal Legal Service $ 64,806 $ 2,003 $ 66,809 001-090- 0067 - Customer & Neighborhood Services $ 43 $ 2 $ 46 001-100- 0001 - City Manager Administration $ 18,062 $ 2,573 $ 20,635 001-110- 0001 - Human Resources Administration $ 31,076 $ 31,076 001-120- 0001 - Finance Administration $ 56,665 $ 56,665 001-120- 0017 - Treasurer $ 2,969 $ 2,969
001-120- 0039 - Accounting $ 24,819 $ 24,819
001-120- 0040 - Payroll & Benefits $ 4,608 $ 4,608
001-120- 0042 - Purchasing $ 25,982 $ 25,982
001-120- 0043 - Budget $ 8,648 $ 8,648
001-400- 0036 - Custodial Maintenance $ 7,973 $ 7,973
001-400- 0037 - Building Maintenance $ 128,145 $ 128,145 Total Incoming Costs $ 130,329 $ 306,560 $ 436,889
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 2,638,507 $ 306,560 $ 2,945,067 FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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DEPARTMENTAL EXPENSE DETAIL
001-110- 0001 - Human Resources Administration
Distribution Percentage 100.00%
Expense Type Expense ($)
Personnel
Salaries & Benefits $ 1,641,042 S $ 1,641,042
Subtotal Personnel Cost $ 1,641,042 $ 1,641,042
Operating Services & Supplies
Internal Service Charges $ 198,883 S $ 198,883
M&O / Contractual Expenses $ 211,547 S $ 211,547
Other Professional and Contractual Services $ 395,705 S $ 395,705 Outside Legal and Litigation $ 61,000 S $ 61,000
Subtotal Operating Cost $ 867,135 $ 867,135
DEPARTMENTAL EXPENDITURES $ 2,508,177 $ 2,508,177
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ -
FUNCTIONAL COST $ 2,508,177 $ 2,508,177
First Allocation
Incoming - All Others $ 130,329 $ 130,329
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 2,638,507 $ 2,638,507
Second Allocation
Incoming - All Others $ 306,560 $ 306,560
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 306,560 $ 306,560
TOTAL ALLOCATED $ 2,945,067 $ 2,945,067
Spread
Method
Employee
Support
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-110- 0001 - Human Resources Administration .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Employee Support .
.
001-030- 0001 - City Clerk Administration 5.35 0.606% $ 15,986 $ 15,986 $ 15,986 001-030- 0011 - Records Managment 1.40 0.159% $ 4,183 $ 4,183 $ 4,183 001-050- 0005 - City Attorney Municipal Legal Service 1.00 0.113% $ 2,988 $ 2,988 $ 2,988 001-090- 0067 - Customer & Neighborhood Services 5.00 0.566% $ 14,941 $ 14,941 $ 14,941 001-100- 0001 - City Manager Administration 10.50 1.189% $ 31,375 $ 31,375 $ 31,375 001-110- 0001 - Human Resources Administration 10.40 1.178% $ 31,076 $ 31,076 $ 31,076 001-120- 0001 - Finance Administration 3.00 0.340% $ 8,964 $ 8,964 $ 1,083 $ 10,047 001-120- 0017 - Treasurer 1.40 0.159% $ 4,183 $ 4,183 $ 505 $ 4,689 001-120- 0039 - Accounting 5.30 0.600% $ 15,837 $ 15,837 $ 1,913 $ 17,750 001-120- 0040 - Payroll & Benefits 2.30 0.260% $ 6,873 $ 6,873 $ 830 $ 7,703 001-120- 0042 - Purchasing 4.00 0.453% $ 11,952 $ 11,952 $ 1,444 $ 13,396 001-120- 0043 - Budget 3.00 0.340% $ 8,964 $ 8,964 $ 1,083 $ 10,047 001-120- 0154 - Grants 4.00 0.453% $ 11,952 $ 11,952 $ 1,444 $ 13,396 001-400- 0036 - Custodial Maintenance 16.85 1.908% $ 50,350 $ 50,350 $ 6,082 $ 56,432 001-400- 0037 - Building Maintenance 8.85 1.002% $ 26,445 $ 26,445 $ 3,194 $ 29,639 001-010-0001 - Mayor Administration 3.00 0.340% $ 8,964 $ 8,964 $ 1,083 $ 10,047 001-020-0022 - City Council 14.00 1.586% $ 41,834 $ 41,834 $ 5,053 $ 46,887 001-020-0023 - Council Support 2.00 0.227% $ 5,976 $ 5,976 $ 722 $ 6,698 001-030-0009 - Elections 0.25 0.028% $ 747 $ 747 $ 90 $ 837 001-090-0133 - CATV 4.00 0.453% $ 11,952 $ 11,952 $ 1,444 $ 13,396 001-090-0150 - Violence Intervention 1.00 0.113% $ 2,988 $ 2,988 $ 361 $ 3,349 001-100-0016 - Air Quality & Rideshare 0.50 0.057% $ 1,494 $ 1,494 $ 180 $ 1,675 001-120-0012 - Business Registration 10.00 1.133% $ 29,881 $ 29,881 $ 3,609 $ 33,491 001-180-0001 - CED Administration 6.50 0.736% $ 19,423 $ 19,423 $ 2,346 $ 21,769 001-180-0021 - Enforcement & Beautification 25.00 2.831% $ 74,703 $ 74,703 $ 9,023 $ 83,726 001-180-0028 - Building and Safety 10.50 1.189% $ 31,375 $ 31,375 $ 3,790 $ 35,165 001-180-0029 - Planning 7.00 0.793% $ 20,917 $ 20,917 $ 2,527 $ 23,443 001-180-0144 - Economic Development 2.00 0.227% $ 5,976 $ 5,976 $ 722 $ 6,698 001-210-0001 - Police Administration 17.00 1.925% $ 50,798 $ 50,798 $ 6,136 $ 56,934 001-210-0078 - Patrol Field Services 220.50 24.972% $ 658,880 $ 658,880 $ 79,586 $ 738,466 001-210-0081 - Traffic 18.00 2.039% $ 53,786 $ 53,786 $ 6,497 $ 60,283 001-210-0082 - General Investigation 49.00 5.549% $ 146,418 $ 146,418 $ 17,686 $ 164,104 001-210-0083 - Forensics Property 14.00 1.586% $ 41,834 $ 41,834 $ 5,053 $ 46,887 001-210-0084 - Dispatch 33.00 3.737% $ 98,608 $ 98,608 $ 11,911 $ 110,519 FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-110- 0001 - Human Resources Administration .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
001-210-0085 - Records 18.00 2.039% $ 53,786 $ 53,786 $ 6,497 $ 60,283 001-210-0086 - Personnel & Training 7.00 0.793% $ 20,917 $ 20,917 $ 2,527 $ 23,443 001-210-0145 - Special Enforcement Teams 28.00 3.171% $ 83,667 $ 83,667 $ 10,106 $ 93,773 001-210-0147 - Intel/Emergency Management 7.00 0.793% $ 20,917 $ 20,917 $ 2,527 $ 23,443 001-210-0153 - Commercial Enforcement 5.00 0.566% $ 14,941 $ 14,941 $ 1,805 $ 16,745 001-210-8652 - San Manuel CCF 2017-2020 5.50 0.623% $ 16,435 $ 16,435 $ 1,985 $ 18,420 001-210-8654 - Dignity Health 2.00 0.227% $ 5,976 $ 5,976 $ 722 $ 6,698 001-380-0001 - Parks & Rec Administration 7.00 0.793% $ 20,917 $ 20,917 $ 2,527 $ 23,443 001-380-0069 - P&R Aquatics 45.00 5.096% $ 134,465 $ 134,465 $ 16,242 $ 150,707 001-380-0070 - Sports 3.00 0.340% $ 8,964 $ 8,964 $ 1,083 $ 10,047 001-380-0071 - Center for Individual Developmnt 4.00 0.453% $ 11,952 $ 11,952 $ 1,444 $ 13,396 001-380-0074 - Recreation & Community Programs 12.00 1.359% $ 35,857 $ 35,857 $ 4,331 $ 40,189 001-380-0075 - Senior Services 4.00 0.453% $ 11,952 $ 11,952 $ 1,444 $ 13,396 001-380-0077 - Outdoor Facilities 2.00 0.227% $ 5,976 $ 5,976 $ 722 $ 6,698 001-380-0502 - RSVP CFDA 94.002 0.55 0.062% $ 1,643 $ 1,643 $ 199 $ 1,842 001-380-0509 - Senior Companion 0.80 0.091% $ 2,390 $ 2,390 $ 289 $ 2,679 001-380-1106 - P&R Cemetery Administration 1.00 0.113% $ 2,988 $ 2,988 $ 361 $ 3,349 001-400-0001 - PW Administration 3.00 0.340% $ 8,964 $ 8,964 $ 1,083 $ 10,047 001-400-0025 - Capital Projects 16.60 1.880% $ 49,603 $ 49,603 $ 5,992 $ 55,594 001-400-0026 - Traffic Engineering 4.20 0.476% $ 12,550 $ 12,550 $ 1,516 $ 14,066 001-400-0027 - Stormwater Management 2.00 0.227% $ 5,976 $ 5,976 $ 722 $ 6,698 001-400-0030 - PW Land Development 6.00 0.680% $ 17,929 $ 17,929 $ 2,166 $ 20,094 001-400-0031 - Real Property 2.20 0.249% $ 6,574 $ 6,574 $ 794 $ 7,368 001-400-0069 - PW Aquatics 1.00 0.113% $ 2,988 $ 2,988 $ 361 $ 3,349 001-400-0072 - Parks Maintenance 8.75 0.991% $ 26,146 $ 26,146 $ 3,158 $ 29,304 001-400-0088 - Street Maintenance 6.00 0.680% $ 17,929 $ 17,929 $ 2,166 $ 20,094 001-400-0089 - Graffiti Removal 3.60 0.408% $ 10,757 $ 10,757 $ 1,299 $ 12,057 001-400-0090 - Tree Maint (Urban Forestry) 5.75 0.651% $ 17,182 $ 17,182 $ 2,075 $ 19,257 001-400-0091 - Concrete Maintence 3.70 0.419% $ 11,056 $ 11,056 $ 1,335 $ 12,391 001-400-0092 - Street Light Maintenance 0.15 0.017% $ 448 $ 448 $ 54 $ 502 001-400-0093 - Traffic Signal Maintenance 6.25 0.708% $ 18,676 $ 18,676 $ 2,256 $ 20,932 001-400-0099 - Right of Way Cleaning 7.60 0.861% $ 22,710 $ 22,710 $ 2,743 $ 25,453 001-400-0151 - Storm Drain 3.20 0.362% $ 9,562 $ 9,562 $ 1,155 $ 10,717 001-400-0152 - Traffic Signs & Markings 1.50 0.170% $ 4,482 $ 4,482 $ 541 $ 5,024 001-400-1106 - PW Cemetery Administration 1.00 0.113% $ 2,988 $ 2,988 $ 361 $ 3,349 001-470-0001 - Library Administration 2.50 0.283% $ 7,470 $ 7,470 $ 902 $ 8,373 001-470-0049 - Library Support Services 3.83 0.434% $ 11,444 $ 11,444 $ 1,382 $ 12,827 001-470-0063 - Central Library Services 18.00 2.039% $ 53,786 $ 53,786 $ 6,497 $ 60,283 FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-110- 0001 - Human Resources Administration .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
001-470-0064 - Branch Library Services 9.67 1.095% $ 28,895 $ 28,895 $ 3,490 $ 32,385 001-470-0520 - Adult Basic Education 0.10 0.011% $ 299 $ 299 $ 36 $ 335 117-Home Improvement Part 14.239 0.30 0.034% $ 896 $ 896 $ 108 $ 1,005 119-Community Developmnt Block Grant 9.70 1.099% $ 28,985 $ 28,985 $ 3,501 $ 32,486 123-Federal Grant Programs 15.55 1.761% $ 46,465 $ 46,465 $ 5,613 $ 52,078 124-Animal Control 26.00 2.945% $ 77,691 $ 77,691 $ 9,384 $ 87,075 126-Gas Tax Fund 8.50 0.963% $ 25,399 $ 25,399 $ 3,068 $ 28,467 527-Integrated Waste Management 3.00 0.340% $ 8,964 $ 8,964 $ 1,083 $ 10,047 629-Liability Insurance Fund 2.05 0.232% $ 6,126 $ 6,126 $ 740 $ 6,866 635-Fleet Services Fund 13.30 1.506% $ 39,742 $ 39,742 $ 4,800 $ 44,542 678-Workers Compensation 1.55 0.176% $ 4,632 $ 4,632 $ 559 $ 5,191 679-Information Technology 15.00 1.699% $ 44,822 $ 44,822 $ 5,414 $ 50,236 Total 883.00 100.000% $ 2,638,507 $ 2,638,507 $306,560 $ 2,945,067 .

Allocation Basis: FY 22 # of Full and Part-Time Employees .

Source of Allocation: Matrix Personnel
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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ALLOCATION SUMMARY
001-110- 0001 - Human Resources Administration
001-030- 0001 - City Clerk Administration $ 15,986 $ 15,986 001-030- 0011 - Records Managment $ 4,183 $ 4,183
001-050- 0005 - City Attorney Municipal Legal Service $ 2,988 $ 2,988 001-090- 0067 - Customer & Neighborhood Services $ 14,941 $ 14,941 001-100- 0001 - City Manager Administration $ 31,375 $ 31,375 001-110- 0001 - Human Resources Administration $ 31,076 $ 31,076 001-120- 0001 - Finance Administration $ 10,047 $ 10,047 001-120- 0017 - Treasurer $ 4,689 $ 4,689
001-120- 0039 - Accounting $ 17,750 $ 17,750
001-120- 0040 - Payroll & Benefits $ 7,703 $ 7,703
001-120- 0042 - Purchasing $ 13,396 $ 13,396
001-120- 0043 - Budget $ 10,047 $ 10,047
001-120- 0154 - Grants $ 13,396 $ 13,396
001-400- 0036 - Custodial Maintenance $ 56,432 $ 56,432 001-400- 0037 - Building Maintenance $ 29,639 $ 29,639
001-010-0001 - Mayor Administration $ 10,047 $ 10,047
001-020-0022 - City Council $ 46,887 $ 46,887
001-020-0023 - Council Support $ 6,698 $ 6,698
001-030-0009 - Elections $ 837 $ 837
001-090-0133 - CATV $ 13,396 $ 13,396
001-090-0150 - Violence Intervention $ 3,349 $ 3,349
001-100-0016 - Air Quality & Rideshare $ 1,675 $ 1,675
001-120-0012 - Business Registration $ 33,491 $ 33,491
001-180-0001 - CED Administration $ 21,769 $ 21,769
001-180-0021 - Enforcement & Beautification $ 83,726 $ 83,726 001-180-0028 - Building and Safety $ 35,165 $ 35,165
001-180-0029 - Planning $ 23,443 $ 23,443
001-180-0144 - Economic Development $ 6,698 $ 6,698
001-210-0001 - Police Administration $ 56,934 $ 56,934
Employee Support Total
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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ALLOCATION SUMMARY
001-110- 0001 - Human Resources Administration
Employee Support Total
001-210-0078 - Patrol Field Services $ 738,466 $ 738,466 001-210-0081 - Traffic $ 60,283 $ 60,283
001-210-0082 - General Investigation $ 164,104 $ 164,104 001-210-0083 - Forensics Property $ 46,887 $ 46,887
001-210-0084 - Dispatch $ 110,519 $ 110,519
001-210-0085 - Records $ 60,283 $ 60,283
001-210-0086 - Personnel & Training $ 23,443 $ 23,443
001-210-0145 - Special Enforcement Teams $ 93,773 $ 93,773 001-210-0147 - Intel/Emergency Management $ 23,443 $ 23,443 001-210-0153 - Commercial Enforcement $ 16,745 $ 16,745 001-210-8652 - San Manuel CCF 2017-2020 $ 18,420 $ 18,420 001-210-8654 - Dignity Health $ 6,698 $ 6,698
001-380-0001 - Parks & Rec Administration $ 23,443 $ 23,443 001-380-0069 - P&R Aquatics $ 150,707 $ 150,707
001-380-0070 - Sports $ 10,047 $ 10,047
001-380-0071 - Center for Individual Developmnt $ 13,396 $ 13,396 001-380-0074 - Recreation & Community Programs $ 40,189 $ 40,189 001-380-0075 - Senior Services $ 13,396 $ 13,396
001-380-0077 - Outdoor Facilities $ 6,698 $ 6,698
001-380-0502 - RSVP CFDA 94.002 $ 1,842 $ 1,842
001-380-0509 - Senior Companion $ 2,679 $ 2,679
001-380-1106 - P&R Cemetery Administration $ 3,349 $ 3,349 001-400-0001 - PW Administration $ 10,047 $ 10,047
001-400-0025 - Capital Projects $ 55,594 $ 55,594
001-400-0026 - Traffic Engineering $ 14,066 $ 14,066
001-400-0027 - Stormwater Management $ 6,698 $ 6,698
001-400-0030 - PW Land Development $ 20,094 $ 20,094
001-400-0031 - Real Property $ 7,368 $ 7,368
001-400-0069 - PW Aquatics $ 3,349 $ 3,349
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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ALLOCATION SUMMARY
001-110- 0001 - Human Resources Administration
Employee Support Total
001-400-0072 - Parks Maintenance $ 29,304 $ 29,304
001-400-0088 - Street Maintenance $ 20,094 $ 20,094
001-400-0089 - Graffiti Removal $ 12,057 $ 12,057
001-400-0090 - Tree Maint (Urban Forestry) $ 19,257 $ 19,257 001-400-0091 - Concrete Maintence $ 12,391 $ 12,391
001-400-0092 - Street Light Maintenance $ 502 $ 502
001-400-0093 - Traffic Signal Maintenance $ 20,932 $ 20,932 001-400-0099 - Right of Way Cleaning $ 25,453 $ 25,453
001-400-0151 - Storm Drain $ 10,717 $ 10,717
001-400-0152 - Traffic Signs & Markings $ 5,024 $ 5,024 001-400-1106 - PW Cemetery Administration $ 3,349 $ 3,349 001-470-0001 - Library Administration $ 8,373 $ 8,373
001-470-0049 - Library Support Services $ 12,827 $ 12,827 001-470-0063 - Central Library Services $ 60,283 $ 60,283 001-470-0064 - Branch Library Services $ 32,385 $ 32,385 001-470-0520 - Adult Basic Education $ 335 $ 335
117-Home Improvement Part 14.239 $ 1,005 $ 1,005
119-Community Developmnt Block Grant $ 32,486 $ 32,486
123-Federal Grant Programs $ 52,078 $ 52,078
124-Animal Control $ 87,075 $ 87,075
126-Gas Tax Fund $ 28,467 $ 28,467
527-Integrated Waste Management $ 10,047 $ 10,047
629-Liability Insurance Fund $ 6,866 $ 6,866
635-Fleet Services Fund $ 44,542 $ 44,542
678-Workers Compensation $ 5,191 $ 5,191
679-Information Technology $ 50,236 $ 50,236
Total $ 2,945,067 $ 2,945,067
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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7 Finance Administration
The Finance Administration program provides support to all financial functions within the City including support for budget, purchasing, business registration, treasury, and grants. The costs for Finance Administration are allocated to Receiving Departments as follows:
• Internal Finance Support - represents costs associated with managing the staff and functional areas of expertise within the Finance Department. These costs are allocated equally to all finance programs.

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 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.

FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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FINANCE ADMINISTRATION
Internal Finance Support
Equal to All Finance Programs
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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COSTS TO BE ALLOCATED
001-120- 0001 - Finance Administration
First Second
Allocation Allocation Total
Departmental Expenditures $ 774,669 $ 774,669
Total Deductions $ - $ -
Incoming Costs
001-030- 0001 - City Clerk Administration $ 86,418 $ 24,863 $ 111,281 001-030- 0011 - Records Managment $ 2,639 $ 219 $ 2,859 001-050- 0005 - City Attorney Municipal Legal Service $ 160,310 $ 4,955 $ 165,265 001-100- 0001 - City Manager Administration $ 5,306 $ 756 $ 6,062 001-110- 0001 - Human Resources Administration $ 8,964 $ 1,083 $ 10,047 001-120- 0017 - Treasurer $ 917 $ 917
001-120- 0039 - Accounting $ 71,455 $ 71,455
001-120- 0040 - Payroll & Benefits $ 1,470 $ 1,470
001-120- 0042 - Purchasing $ 23,960 $ 23,960
001-120- 0043 - Budget $ 2,671 $ 2,671
001-400- 0036 - Custodial Maintenance $ 2,544 $ 2,544
001-400- 0037 - Building Maintenance $ 52,774 $ 52,774
Total Incoming Costs $ 263,636 $ 187,668 $ 451,305
Other Professional & Contractual Services $ (75,000)
Total Cost Adjustments $ (75,000) $ (75,000)
Total Costs to be Allocated $ 963,305 $ 187,668 $ 1,150,973 FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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DEPARTMENTAL EXPENSE DETAIL
001-120- 0001 - Finance Administration
Distribution Percentage 100.00%
Expense Type Expense ($)
Personnel
Salaries & Benefits $ 616,643 S $ 616,643
Subtotal Personnel Cost $ 616,643 $ 616,643
Operating Services & Supplies
Internal Service Charges $ 64,508 S $ 64,508
M&O / Contractual Expenses $ 18,518 S $ 18,518
Other Professional and Contractual Services $ 75,000 S $ 75,000 Subtotal Operating Cost $ 158,026 $ 158,026
DEPARTMENTAL EXPENDITURES $ 774,669 $ 774,669
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Other Professional & Contractual Services $ (75,000) P $ (75,000) Subtotal Cost Adjustments $ (75,000) $ (75,000)
FUNCTIONAL COST $ 699,669 $ 699,669
First Allocation
Incoming - All Others $ 263,636 $ 263,636
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 963,305 $ 963,305
Second Allocation
Incoming - All Others $ 187,668 $ 187,668
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 187,668 $ 187,668
TOTAL ALLOCATED $ 1,150,973 $ 1,150,973
Spread
Method
Internal Finance
Support
FY23 FULL COST ALLOCATION PLAN
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001-120- 0001 - Finance Administration .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Internal Finance Support .
.
001-030- 0001 - City Clerk Administration 0.25 1.471% $ 14,166 $ 14,166 $ 14,166 001-030- 0011 - Records Managment 0.25 1.471% $ 14,166 $ 14,166 $ 14,166 001-100- 0001 - City Manager Administration 1.00 5.882% $ 56,665 $ 56,665 $ 56,665 001-110- 0001 - Human Resources Administration 1.00 5.882% $ 56,665 $ 56,665 $ 56,665 001-400- 0036 - Custodial Maintenance 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 001-400- 0037 - Building Maintenance 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 001-010-0001 - Mayor Administration 1.00 5.882% $ 56,665 $ 56,665 $ 12,943 $ 69,608 001-020-0022 - City Council 0.50 2.941% $ 28,333 $ 28,333 $ 6,471 $ 34,804 001-020-0023 - Council Support 0.50 2.941% $ 28,333 $ 28,333 $ 6,471 $ 34,804 001-030-0009 - Elections 0.25 1.471% $ 14,166 $ 14,166 $ 3,236 $ 17,402 001-030-0010 - Passport Acceptance 0.25 1.471% $ 14,166 $ 14,166 $ 3,236 $ 17,402 001-090-0133 - CATV 1.00 5.882% $ 56,665 $ 56,665 $ 12,943 $ 69,608 001-120-0012 - Business Registration 1.00 5.882% $ 56,665 $ 56,665 $ 12,943 $ 69,608 001-180-0021 - Enforcement & Beautification 0.33 1.961% $ 18,888 $ 18,888 $ 4,314 $ 23,203 001-180-0028 - Building and Safety 0.33 1.961% $ 18,888 $ 18,888 $ 4,314 $ 23,203 001-180-8661 - Cannabis Cultivation 0.33 1.961% $ 18,888 $ 18,888 $ 4,314 $ 23,203 001-210-0001 - Police Administration 0.33 1.961% $ 18,888 $ 18,888 $ 4,314 $ 23,203 001-210-0078 - Patrol Field Services 0.33 1.961% $ 18,888 $ 18,888 $ 4,314 $ 23,203 001-210-0081 - Traffic 0.33 1.961% $ 18,888 $ 18,888 $ 4,314 $ 23,203 001-380-0001 - Parks & Rec Administration 0.20 1.176% $ 11,333 $ 11,333 $ 2,589 $ 13,922 001-380-0069 - P&R Aquatics 0.20 1.176% $ 11,333 $ 11,333 $ 2,589 $ 13,922 001-380-0070 - Sports 0.20 1.176% $ 11,333 $ 11,333 $ 2,589 $ 13,922 001-380-0074 - Recreation & Community Programs 0.20 1.176% $ 11,333 $ 11,333 $ 2,589 $ 13,922 001-380-0075 - Senior Services 0.20 1.176% $ 11,333 $ 11,333 $ 2,589 $ 13,922 001-400-0001 - PW Administration 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 001-400-0025 - Capital Projects 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 001-400-0026 - Traffic Engineering 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 001-400-0027 - Stormwater Management 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 001-400-0030 - PW Land Development 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 001-400-0031 - Real Property 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 001-400-0069 - PW Aquatics 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 001-400-0072 - Parks Maintenance 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 001-400-0088 - Street Maintenance 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 001-400-0089 - Graffiti Removal 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 FY23 FULL COST ALLOCATION PLAN
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001-120- 0001 - Finance Administration .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 001-400-0090 - Tree Maint (Urban Forestry) 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 001-400-0091 - Concrete Maintence 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 001-400-0092 - Street Light Maintenance 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 001-400-0093 - Traffic Signal Maintenance 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 001-400-0099 - Right of Way Cleaning 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 001-400-0125 - Property Maintenance 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 001-400-0151 - Storm Drain 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 001-400-0152 - Traffic Signs & Markings 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 001-400-1106 - PW Cemetery Administration 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 001-400-8790 - Bryce Hanes Park Landscape Maint 0.05 0.267% $ 2,576 $ 2,576 $ 588 $ 3,164 001-470-0001 - Library Administration 0.20 1.176% $ 11,333 $ 11,333 $ 2,589 $ 13,922 001-470-0049 - Library Support Services 0.20 1.176% $ 11,333 $ 11,333 $ 2,589 $ 13,922 001-470-0063 - Central Library Services 0.20 1.176% $ 11,333 $ 11,333 $ 2,589 $ 13,922 001-470-0064 - Branch Library Services 0.20 1.176% $ 11,333 $ 11,333 $ 2,589 $ 13,922 001-470-0520 - Adult Basic Education 0.20 1.176% $ 11,333 $ 11,333 $ 2,589 $ 13,922 117-Home Improvement Part 14.239 1.00 5.882% $ 56,665 $ 56,665 $ 12,943 $ 69,608 124-Animal Control 1.00 5.882% $ 56,665 $ 56,665 $ 12,943 $ 69,608 527-Integrated Waste Management 1.00 5.882% $ 56,665 $ 56,665 $ 12,943 $ 69,608 679-Information Technology 1.00 5.882% $ 56,665 $ 56,665 $ 12,943 $ 69,608 Water 1.00 5.882% $ 56,665 $ 56,665 $ 12,943 $ 69,608
Total 17.00 100.000% $963,305 $- $963,305 $187,668 $ 1,150,973 .

Allocation Basis: Equal to All Programs
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-120- 0001 - Finance Administration
001-030- 0001 - City Clerk Administration $ 14,166 $ 14,166 001-030- 0011 - Records Managment $ 14,166 $ 14,166
001-100- 0001 - City Manager Administration $ 56,665 $ 56,665 001-110- 0001 - Human Resources Administration $ 56,665 $ 56,665 001-400- 0036 - Custodial Maintenance $ 3,164 $ 3,164
001-400- 0037 - Building Maintenance $ 3,164 $ 3,164
001-010-0001 - Mayor Administration $ 69,608 $ 69,608
001-020-0022 - City Council $ 34,804 $ 34,804
001-020-0023 - Council Support $ 34,804 $ 34,804
001-030-0009 - Elections $ 17,402 $ 17,402
001-030-0010 - Passport Acceptance $ 17,402 $ 17,402
001-090-0133 - CATV $ 69,608 $ 69,608
001-120-0012 - Business Registration $ 69,608 $ 69,608
001-180-0021 - Enforcement & Beautification $ 23,203 $ 23,203 001-180-0028 - Building and Safety $ 23,203 $ 23,203
001-180-8661 - Cannabis Cultivation $ 23,203 $ 23,203
001-210-0001 - Police Administration $ 23,203 $ 23,203
001-210-0078 - Patrol Field Services $ 23,203 $ 23,203
001-210-0081 - Traffic $ 23,203 $ 23,203
001-380-0001 - Parks & Rec Administration $ 13,922 $ 13,922 001-380-0069 - P&R Aquatics $ 13,922 $ 13,922
001-380-0070 - Sports $ 13,922 $ 13,922
001-380-0074 - Recreation & Community Programs $ 13,922 $ 13,922 001-380-0075 - Senior Services $ 13,922 $ 13,922
001-400-0001 - PW Administration $ 3,164 $ 3,164
001-400-0025 - Capital Projects $ 3,164 $ 3,164
001-400-0026 - Traffic Engineering $ 3,164 $ 3,164
001-400-0027 - Stormwater Management $ 3,164 $ 3,164
001-400-0030 - PW Land Development $ 3,164 $ 3,164
Internal Finance
Support Total
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-120- 0001 - Finance Administration
Internal Finance
Support Total
001-400-0031 - Real Property $ 3,164 $ 3,164
001-400-0069 - PW Aquatics $ 3,164 $ 3,164
001-400-0072 - Parks Maintenance $ 3,164 $ 3,164
001-400-0088 - Street Maintenance $ 3,164 $ 3,164
001-400-0089 - Graffiti Removal $ 3,164 $ 3,164
001-400-0090 - Tree Maint (Urban Forestry) $ 3,164 $ 3,164 001-400-0091 - Concrete Maintence $ 3,164 $ 3,164
001-400-0092 - Street Light Maintenance $ 3,164 $ 3,164 001-400-0093 - Traffic Signal Maintenance $ 3,164 $ 3,164 001-400-0099 - Right of Way Cleaning $ 3,164 $ 3,164
001-400-0125 - Property Maintenance $ 3,164 $ 3,164
001-400-0151 - Storm Drain $ 3,164 $ 3,164
001-400-0152 - Traffic Signs & Markings $ 3,164 $ 3,164 001-400-1106 - PW Cemetery Administration $ 3,164 $ 3,164 001-400-8790 - Bryce Hanes Park Landscape Maint $ 3,164 $ 3,164 001-470-0001 - Library Administration $ 13,922 $ 13,922 001-470-0049 - Library Support Services $ 13,922 $ 13,922 001-470-0063 - Central Library Services $ 13,922 $ 13,922 001-470-0064 - Branch Library Services $ 13,922 $ 13,922 001-470-0520 - Adult Basic Education $ 13,922 $ 13,922
117-Home Improvement Part 14.239 $ 69,608 $ 69,608
124-Animal Control $ 69,608 $ 69,608
527-Integrated Waste Management $ 69,608 $ 69,608
679-Information Technology $ 69,608 $ 69,608
Water $ 69,608 $ 69,608
Total $ 1,150,973 $ 1,150,973
FY23 FULL COST ALLOCATION PLAN
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8 Treasurer
The Treasurer is part of the Finance Department and is responsible for managing the City’s investment portfolio and performing cashiering functions on behalf of all City Departments. Treasurer costs are allocated to Receiving Departments as follows:
• Investments - represents costs associated with oversight and reconciliation of the City’s investment portfolio.

These costs are allocated based on cash balance by fund and department.

The chart on the following page illustrates the functions and measures used to allocate the Finance Department Treasurer program 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.

FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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TREASURER
Investments
Cash Balace
by Fund and Dept.

FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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COSTS TO BE ALLOCATED
001-120- 0017 - Treasurer
First Second
Allocation Allocation Total
Departmental Expenditures $ 284,487 $ 284,487
Total Deductions $ - $ -
Incoming Costs
001-100- 0001 - City Manager Administration $ 1,948 $ 278 $ 2,226 001-110- 0001 - Human Resources Administration $ 4,183 $ 505 $ 4,689 001-120- 0017 - Treasurer $ 337 $ 337
001-120- 0039 - Accounting $ 576 $ 576
001-120- 0040 - Payroll & Benefits $ 686 $ 686
001-120- 0042 - Purchasing $ 239 $ 239
001-120- 0043 - Budget $ 981 $ 981
001-400- 0036 - Custodial Maintenance $ 1,187 $ 1,187
001-400- 0037 - Building Maintenance $ 18,810 $ 18,810
Total Incoming Costs $ 6,132 $ 23,600 $ 29,732
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 290,619 $ 23,600 $ 314,219 FY23 FULL COST ALLOCATION PLAN
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DEPARTMENTAL EXPENSE DETAIL
001-120- 0017 - Treasurer
Distribution Percentage 100.00%
Expense Type Expense ($)
Personnel
Salaries & Benefits $ 228,690 S $ 228,690
Subtotal Personnel Cost $ 228,690 $ 228,690
Operating Services & Supplies
Internal Service Charges $ 23,168 S $ 23,168
M&O / Contractual Expenses $ 6,779 S $ 6,779
Other Professional and Contractual Services $ 25,850 S $ 25,850 Subtotal Operating Cost $ 55,797 $ 55,797
DEPARTMENTAL EXPENDITURES $ 284,487 $ 284,487
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ -
FUNCTIONAL COST $ 284,487 $ 284,487
First Allocation
Incoming - All Others $ 6,132 $ 6,132
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 290,619 $ 290,619
Second Allocation
Incoming - All Others $ 23,600 $ 23,600
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 23,600 $ 23,600
TOTAL ALLOCATED $ 314,219 $ 314,219
Spread
Method
Investment
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-120- 0017 - Treasurer .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Investment .
.
001-030- 0001 - City Clerk Administration 1,081,678.45 0.333% $ 967 $ 967 $ 967 001-030- 0011 - Records Managment 338,776.50 0.104% $ 303 $ 303 $ 303 001-050- 0005 - City Attorney Municipal Legal Service 4,206,891.64 1.294% $ 3,760 $ 3,760 $ 3,760 001-090- 0067 - Customer & Neighborhood Services 954,757.20 0.294% $ 853 $ 853 $ 853 001-100- 0001 - City Manager Administration 3,000,245.58 0.923% $ 2,681 $ 2,681 $ 2,681 001-110- 0001 - Human Resources Administration 3,322,213.72 1.022% $ 2,969 $ 2,969 $ 2,969 001-120- 0001 - Finance Administration 1,026,089.76 0.316% $ 917 $ 917 $ 917 001-120- 0017 - Treasurer 376,818.51 0.116% $ 337 $ 337 $ 337 001-120- 0039 - Accounting 1,470,971.65 0.452% $ 1,315 $ 1,315 $ 112 $ 1,426 001-120- 0040 - Payroll & Benefits 469,078.96 0.144% $ 419 $ 419 $ 36 $ 455 001-120- 0042 - Purchasing 882,159.93 0.271% $ 788 $ 788 $ 67 $ 855 001-120- 0043 - Budget 1,131,033.50 0.348% $ 1,011 $ 1,011 $ 86 $ 1,097 001-120- 0154 - Grants 879,882.62 0.271% $ 786 $ 786 $ 67 $ 853 001-400- 0036 - Custodial Maintenance 2,071,190.30 0.637% $ 1,851 $ 1,851 $ 157 $ 2,008 001-400- 0037 - Building Maintenance 3,671,732.06 1.129% $ 3,281 $ 3,281 $ 279 $ 3,560 001-010-0001 - Mayor Administration 499,653.14 0.154% $ 447 $ 447 $ 38 $ 484 001-020-0022 - City Council 669,028.09 0.206% $ 598 $ 598 $ 51 $ 649 001-020-0023 - Council Support 565,299.55 0.174% $ 505 $ 505 $ 43 $ 548 001-030-0009 - Elections 545,191.26 0.168% $ 487 $ 487 $ 41 $ 529 001-030-0010 - Passport Acceptance 3,708.75 0.001% $ 3 $ 3 $ 0 $ 4 001-090-0133 - CATV 339,882.25 0.105% $ 304 $ 304 $ 26 $ 330 001-090-0150 - Violence Intervention 307,676.36 0.095% $ 275 $ 275 $ 23 $ 298 001-100-0016 - Air Quality & Rideshare 88,026.03 0.027% $ 79 $ 79 $ 7 $ 85 001-120-0012 - Business Registration 1,712,139.58 0.526% $ 1,530 $ 1,530 $ 130 $ 1,660 001-180-0001 - CED Administration 1,718,189.64 0.528% $ 1,535 $ 1,535 $ 130 $ 1,666 001-180-0021 - Enforcement & Beautification 4,818,949.96 1.482% $ 4,307 $ 4,307 $ 366 $ 4,672 001-180-0028 - Building and Safety 3,672,677.36 1.129% $ 3,282 $ 3,282 $ 279 $ 3,561 001-180-0029 - Planning 1,549,650.19 0.477% $ 1,385 $ 1,385 $ 118 $ 1,502 001-180-0030 - CED Land Development 5,659.31 0.002% $ 5 $ 5 $ 0 $ 5 001-180-0144 - Economic Development 812,223.45 0.250% $ 726 $ 726 $ 62 $ 788 001-180-8661 - Cannabis Cultivation 201,332.06 0.062% $ 180 $ 180 $ 15 $ 195 001-210-0001 - Police Administration 9,471,378.85 2.912% $ 8,464 $ 8,464 $ 719 $ 9,183 FY23 FULL COST ALLOCATION PLAN
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001-120- 0017 - Treasurer .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
001-210-0062 - Public Safety Systems 1,450,849.16 0.446% $ 1,297 $ 1,297 $ 110 $ 1,407 001-210-0078 - Patrol Field Services 76,996,934.77 23.677% $ 68,809 $ 68,809 $ 5,845 $ 74,654 001-210-0080 - Gang & Multiple Enforcement Team 11,494.44 0.004% $ 10 $ 10 $ 1 $ 11 001-210-0081 - Traffic 5,186,241.58 1.595% $ 4,635 $ 4,635 $ 394 $ 5,028 001-210-0082 - General Investigation 15,694,479.65 4.826% $ 14,026 $ 14,026 $ 1,191 $ 15,217 001-210-0083 - Forensics Property 2,404,609.79 0.739% $ 2,149 $ 2,149 $ 183 $ 2,331 001-210-0084 - Dispatch 5,648,321.99 1.737% $ 5,048 $ 5,048 $ 429 $ 5,476 001-210-0085 - Records 2,370,134.92 0.729% $ 2,118 $ 2,118 $ 180 $ 2,298 001-210-0086 - Personnel & Training 2,767,435.16 0.851% $ 2,473 $ 2,473 $ 210 $ 2,683 001-210-0145 - Special Enforcement Teams 11,204,378.89 3.445% $ 10,013 $ 10,013 $ 851 $ 10,863 001-210-0147 - Intel/Emergency Management 2,059,575.64 0.633% $ 1,841 $ 1,841 $ 156 $ 1,997 001-210-0153 - Commercial Enforcement 2,060,785.10 0.634% $ 1,842 $ 1,842 $ 156 $ 1,998 001-210-4911 - PD Special Events Reimb OT 1,344,421.32 0.413% $ 1,201 $ 1,201 $ 102 $ 1,304 001-210-5076 - Fireworks Enforcement 94,063.13 0.029% $ 84 $ 84 $ 7 $ 91 001-210-8652 - San Manuel CCF 2017-2020 1,660,646.95 0.511% $ 1,484 $ 1,484 $ 126 $ 1,610 001-210-8654 - Dignity Health 500,846.65 0.154% $ 448 $ 448 $ 38 $ 486 001-380-0001 - Parks & Rec Administration 1,952,444.93 0.600% $ 1,745 $ 1,745 $ 148 $ 1,893 001-380-0069 - P&R Aquatics 493,196.34 0.152% $ 441 $ 441 $ 37 $ 478 001-380-0070 - Sports 170,736.21 0.053% $ 153 $ 153 $ 13 $ 166 001-380-0071 - Center for Individual Developmnt 312,532.68 0.096% $ 279 $ 279 $ 24 $ 303 001-380-0073 - Citywide Activities 407,919.95 0.125% $ 365 $ 365 $ 31 $ 396 001-380-0074 - Recreation & Community Programs 1,352,077.75 0.416% $ 1,208 $ 1,208 $ 103 $ 1,311 001-380-0075 - Senior Services 507,780.55 0.156% $ 454 $ 454 $ 39 $ 492 001-380-0076 - Special Events 52,982.12 0.016% $ 47 $ 47 $ 4 $ 51 001-380-0077 - Outdoor Facilities 320,545.25 0.099% $ 286 $ 286 $ 24 $ 311 001-380-0502 - RSVP CFDA 94.002 122,721.96 0.038% $ 110 $ 110 $ 9 $ 119 001-380-0509 - Senior Companion 121,842.23 0.037% $ 109 $ 109 $ 9 $ 118 001-380-0513 - Senior Nutrition CFDA 93.053 101,328.31 0.031% $ 91 $ 91 $ 8 $ 98 001-380-1106 - P&R Cemetery Administration 172,477.55 0.053% $ 154 $ 154 $ 13 $ 167 001-400-0001 - PW Administration 920,032.20 0.283% $ 822 $ 822 $ 70 $ 892 001-400-0025 - Capital Projects 3,682,075.13 1.132% $ 3,291 $ 3,291 $ 280 $ 3,570 001-400-0026 - Traffic Engineering 1,092,806.89 0.336% $ 977 $ 977 $ 83 $ 1,060 001-400-0027 - Stormwater Management 796,558.06 0.245% $ 712 $ 712 $ 60 $ 772 001-400-0030 - PW Land Development 3,775,672.89 1.161% $ 3,374 $ 3,374 $ 287 $ 3,661 001-400-0031 - Real Property 587,788.27 0.181% $ 525 $ 525 $ 45 $ 570 FY23 FULL COST ALLOCATION PLAN
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001-120- 0017 - Treasurer .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
001-400-0069 - PW Aquatics 334,496.20 0.103% $ 299 $ 299 $ 25 $ 324 001-400-0072 - Parks Maintenance 3,051,343.84 0.938% $ 2,727 $ 2,727 $ 232 $ 2,958 001-400-0088 - Street Maintenance 1,612,129.61 0.496% $ 1,441 $ 1,441 $ 122 $ 1,563 001-400-0089 - Graffiti Removal 702,361.48 0.216% $ 628 $ 628 $ 53 $ 681 001-400-0090 - Tree Maint (Urban Forestry) 1,328,708.18 0.409% $ 1,187 $ 1,187 $ 101 $ 1,288 001-400-0091 - Concrete Maintence 932,901.81 0.287% $ 834 $ 834 $ 71 $ 905 001-400-0092 - Street Light Maintenance 54,238.76 0.017% $ 48 $ 48 $ 4 $ 53 001-400-0093 - Traffic Signal Maintenance 1,469,915.42 0.452% $ 1,314 $ 1,314 $ 112 $ 1,425 001-400-0099 - Right of Way Cleaning 1,317,380.36 0.405% $ 1,177 $ 1,177 $ 100 $ 1,277 001-400-0125 - Property Maintenance 475,646.99 0.146% $ 425 $ 425 $ 36 $ 461 001-400-0151 - Storm Drain 751,810.43 0.231% $ 672 $ 672 $ 57 $ 729 001-400-0152 - Traffic Signs & Markings 300,503.00 0.092% $ 269 $ 269 $ 23 $ 291 001-400-1106 - PW Cemetery Administration 1,553,019.95 0.478% $ 1,388 $ 1,388 $ 118 $ 1,506 001-400-8790 - Bryce Hanes Park Landscape Maint 77,699.61 0.024% $ 69 $ 69 $ 6 $ 75 001-470-0001 - Library Administration 626,700.41 0.193% $ 560 $ 560 $ 48 $ 608 001-470-0049 - Library Support Services 690,734.31 0.212% $ 617 $ 617 $ 52 $ 670 001-470-0063 - Central Library Services 1,326,860.41 0.408% $ 1,186 $ 1,186 $ 101 $ 1,286 001-470-0064 - Branch Library Services 828,324.12 0.255% $ 740 $ 740 $ 63 $ 803 001-470-0520 - Adult Basic Education 15,592.48 0.005% $ 14 $ 14 $ 1 $ 15 107-Cable Television Fund 1,271,899.90 0.391% $ 1,137 $ 1,137 $ 97 $ 1,233 108-Asset Forfeiture 2,290,265.86 0.704% $ 2,047 $ 2,047 $ 174 $ 2,221 111-AB2766 Air Quality 652,711.98 0.201% $ 583 $ 583 $ 50 $ 633 123-Federal Grant Programs 4,921,394.76 1.513% $ 4,398 $ 4,398 $ 374 $ 4,772 125-RMRA-GAS TAX 3,918,123.19 1.205% $ 3,501 $ 3,501 $ 297 $ 3,799 126-Gas Tax Fund 1,836,090.04 0.565% $ 1,641 $ 1,641 $ 139 $ 1,780 127-Low Mod Housing Fund 6,174,654.96 1.899% $ 5,518 $ 5,518 $ 469 $ 5,987 128-Traffic Safety 2,706,121.68 0.832% $ 2,418 $ 2,418 $ 205 $ 2,624 129-Measure I 10,681,274.82 3.285% $ 9,545 $ 9,545 $ 811 $ 10,356 132-Sewerline Maintenance 23,729.73 0.007% $ 21 $ 21 $ 2 $ 23 208-Verdemont Capital Project 378,554.57 0.116% $ 338 $ 338 $ 29 $ 367 243-Park Construciton Fund 149,465.17 0.046% $ 134 $ 134 $ 11 $ 145 245-Sewerline Construction 137,793.51 0.042% $ 123 $ 123 $ 10 $ 134 246-Public Improvement Fund 451,239.83 0.139% $ 403 $ 403 $ 34 $ 438 247-Cultural Developmnt Construction 5,499,891.80 1.691% $ 4,915 $ 4,915 $ 417 $ 5,333 248-Storm Drain Construction 10,765,390.22 3.310% $ 9,621 $ 9,621 $ 817 $ 10,438 FY23 FULL COST ALLOCATION PLAN
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001-120- 0017 - Treasurer .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
258-Prop 1B Local Street 65,807.97 0.020% $ 59 $ 59 $ 5 $ 64 264-Regional Circulation System 26,811,646.58 8.245% $ 23,961 $ 23,961 $ 2,035 $ 25,996 527-Integrated Waste Management 7,119,946.81 2.189% $ 6,363 $ 6,363 $ 540 $ 6,903 629-Liability Insurance Fund 10,314,955.21 3.172% $ 9,218 $ 9,218 $ 783 $ 10,001 678-Workers Compensation 2,203,408.41 0.678% $ 1,969 $ 1,969 $ 167 $ 2,136 679-Information Technology 3,054,667.47 0.939% $ 2,730 $ 2,730 $ 232 $ 2,962 710-Successor Agency 6,057,707.26 1.863% $ 5,414 $ 5,414 $ 460 $ 5,873 Total 325,200,033.73 100.000% $290,619 $290,619 $ 23,600 $314,219 .

Allocation Basis: FY21-22 Value of Cash Balance
.

Source of Allocation: Investment Intrest FY21
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-120- 0017 - Treasurer
001-030- 0001 - City Clerk Administration $ 967 $ 967
001-030- 0011 - Records Managment $ 303 $ 303
001-050- 0005 - City Attorney Municipal Legal Service $ 3,760 $ 3,760 001-090- 0067 - Customer & Neighborhood Services $ 853 $ 853 001-100- 0001 - City Manager Administration $ 2,681 $ 2,681 001-110- 0001 - Human Resources Administration $ 2,969 $ 2,969 001-120- 0001 - Finance Administration $ 917 $ 917
001-120- 0017 - Treasurer $ 337 $ 337
001-120- 0039 - Accounting $ 1,426 $ 1,426
001-120- 0040 - Payroll & Benefits $ 455 $ 455
001-120- 0042 - Purchasing $ 855 $ 855
001-120- 0043 - Budget $ 1,097 $ 1,097
001-120- 0154 - Grants $ 853 $ 853
001-400- 0036 - Custodial Maintenance $ 2,008 $ 2,008
001-400- 0037 - Building Maintenance $ 3,560 $ 3,560
001-010-0001 - Mayor Administration $ 484 $ 484
001-020-0022 - City Council $ 649 $ 649
001-020-0023 - Council Support $ 548 $ 548
001-030-0009 - Elections $ 529 $ 529
001-030-0010 - Passport Acceptance $ 4 $ 4
001-090-0133 - CATV $ 330 $ 330
001-090-0150 - Violence Intervention $ 298 $ 298
001-100-0016 - Air Quality & Rideshare $ 85 $ 85
001-120-0012 - Business Registration $ 1,660 $ 1,660
001-180-0001 - CED Administration $ 1,666 $ 1,666
001-180-0021 - Enforcement & Beautification $ 4,672 $ 4,672 001-180-0028 - Building and Safety $ 3,561 $ 3,561
001-180-0029 - Planning $ 1,502 $ 1,502
001-180-0030 - CED Land Development $ 5 $ 5
001-180-0144 - Economic Development $ 788 $ 788
Investment Total
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-120- 0017 - Treasurer
Investment Total
001-180-8661 - Cannabis Cultivation $ 195 $ 195
001-210-0001 - Police Administration $ 9,183 $ 9,183
001-210-0062 - Public Safety Systems $ 1,407 $ 1,407
001-210-0078 - Patrol Field Services $ 74,654 $ 74,654
001-210-0080 - Gang & Multiple Enforcement Team $ 11 $ 11 001-210-0081 - Traffic $ 5,028 $ 5,028
001-210-0082 - General Investigation $ 15,217 $ 15,217
001-210-0083 - Forensics Property $ 2,331 $ 2,331
001-210-0084 - Dispatch $ 5,476 $ 5,476
001-210-0085 - Records $ 2,298 $ 2,298
001-210-0086 - Personnel & Training $ 2,683 $ 2,683
001-210-0145 - Special Enforcement Teams $ 10,863 $ 10,863 001-210-0147 - Intel/Emergency Management $ 1,997 $ 1,997 001-210-0153 - Commercial Enforcement $ 1,998 $ 1,998
001-210-4911 - PD Special Events Reimb OT $ 1,304 $ 1,304 001-210-5076 - Fireworks Enforcement $ 91 $ 91
001-210-8652 - San Manuel CCF 2017-2020 $ 1,610 $ 1,610 001-210-8654 - Dignity Health $ 486 $ 486
001-380-0001 - Parks & Rec Administration $ 1,893 $ 1,893 001-380-0069 - P&R Aquatics $ 478 $ 478
001-380-0070 - Sports $ 166 $ 166
001-380-0071 - Center for Individual Developmnt $ 303 $ 303 001-380-0073 - Citywide Activities $ 396 $ 396
001-380-0074 - Recreation & Community Programs $ 1,311 $ 1,311 001-380-0075 - Senior Services $ 492 $ 492
001-380-0076 - Special Events $ 51 $ 51
001-380-0077 - Outdoor Facilities $ 311 $ 311
001-380-0502 - RSVP CFDA 94.002 $ 119 $ 119
001-380-0509 - Senior Companion $ 118 $ 118
001-380-0513 - Senior Nutrition CFDA 93.053 $ 98 $ 98
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-120- 0017 - Treasurer
Investment Total
001-380-1106 - P&R Cemetery Administration $ 167 $ 167
001-400-0001 - PW Administration $ 892 $ 892
001-400-0025 - Capital Projects $ 3,570 $ 3,570
001-400-0026 - Traffic Engineering $ 1,060 $ 1,060
001-400-0027 - Stormwater Management $ 772 $ 772
001-400-0030 - PW Land Development $ 3,661 $ 3,661
001-400-0031 - Real Property $ 570 $ 570
001-400-0069 - PW Aquatics $ 324 $ 324
001-400-0072 - Parks Maintenance $ 2,958 $ 2,958
001-400-0088 - Street Maintenance $ 1,563 $ 1,563
001-400-0089 - Graffiti Removal $ 681 $ 681
001-400-0090 - Tree Maint (Urban Forestry) $ 1,288 $ 1,288 001-400-0091 - Concrete Maintence $ 905 $ 905
001-400-0092 - Street Light Maintenance $ 53 $ 53
001-400-0093 - Traffic Signal Maintenance $ 1,425 $ 1,425 001-400-0099 - Right of Way Cleaning $ 1,277 $ 1,277
001-400-0125 - Property Maintenance $ 461 $ 461
001-400-0151 - Storm Drain $ 729 $ 729
001-400-0152 - Traffic Signs & Markings $ 291 $ 291
001-400-1106 - PW Cemetery Administration $ 1,506 $ 1,506 001-400-8790 - Bryce Hanes Park Landscape Maint $ 75 $ 75 001-470-0001 - Library Administration $ 608 $ 608
001-470-0049 - Library Support Services $ 670 $ 670
001-470-0063 - Central Library Services $ 1,286 $ 1,286 001-470-0064 - Branch Library Services $ 803 $ 803
001-470-0520 - Adult Basic Education $ 15 $ 15
107-Cable Television Fund $ 1,233 $ 1,233
108-Asset Forfeiture $ 2,221 $ 2,221
111-AB2766 Air Quality $ 633 $ 633
123-Federal Grant Programs $ 4,772 $ 4,772
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-120- 0017 - Treasurer
Investment Total
125-RMRA-GAS TAX $ 3,799 $ 3,799
126-Gas Tax Fund $ 1,780 $ 1,780
127-Low Mod Housing Fund $ 5,987 $ 5,987
128-Traffic Safety $ 2,624 $ 2,624
129-Measure I $ 10,356 $ 10,356
132-Sewerline Maintenance $ 23 $ 23
208-Verdemont Capital Project $ 367 $ 367
243-Park Construciton Fund $ 145 $ 145
245-Sewerline Construction $ 134 $ 134
246-Public Improvement Fund $ 438 $ 438
247-Cultural Developmnt Construction $ 5,333 $ 5,333
248-Storm Drain Construction $ 10,438 $ 10,438
258-Prop 1B Local Street $ 64 $ 64
264-Regional Circulation System $ 25,996 $ 25,996
527-Integrated Waste Management $ 6,903 $ 6,903
629-Liability Insurance Fund $ 10,001 $ 10,001
678-Workers Compensation $ 2,136 $ 2,136
679-Information Technology $ 2,962 $ 2,962
710-Successor Agency $ 5,873 $ 5,873
Total $ 314,219 $314,219
FY23 FULL COST ALLOCATION PLAN
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9 Accounting
The Accounting Division is part of the Finance Department and is responsible for performing all accounting and transactional functions on behalf of City Departments. Accounting costs are allocated to Receiving Departments as follows:
• Accounts Payable - represents costs associated with the payment of vendors and processing of deposits. These costs are allocated based on Accounts Payable (AP) transactions by department. • Accounts Receivable - represents costs associated with collecting receipts and completing reconciliation. These costs are allocated based on Accounts Receivable (AR) transactions by department.

The chart on the following page illustrates the functions and measures used to allocate the Finance Accounting program 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.

FY23 FULL COST ALLOCATION PLAN
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ACCOUNTING
Accounts Payable
# of AP Trans.
by Dept.

Accounts Receivable
# of AR Trans.
by Dept.

FY23 FULL COST ALLOCATION PLAN
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COSTS TO BE ALLOCATED
001-120- 0039 - Accounting
First Second
Allocation Allocation Total
Departmental Expenditures $ 1,110,542 $ 1,110,542
Total Deductions $ - $ -
Incoming Costs
001-100- 0001 - City Manager Administration $ 7,606 $ 1,084 $ 8,690 001-110- 0001 - Human Resources Administration $ 15,837 $ 1,913 $ 17,750 001-120- 0017 - Treasurer $ 1,315 $ 112 $ 1,426
001-120- 0039 - Accounting $ 2,033 $ 2,033
001-120- 0040 - Payroll & Benefits $ 2,598 $ 2,598
001-120- 0042 - Purchasing $ 1,332 $ 1,332
001-120- 0043 - Budget $ 3,829 $ 3,829
001-400- 0036 - Custodial Maintenance $ 4,495 $ 4,495
001-400- 0037 - Building Maintenance $ 71,211 $ 71,211
Total Incoming Costs $ 24,758 $ 88,607 $ 113,364
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 1,135,300 $ 88,607 $ 1,223,906 FY23 FULL COST ALLOCATION PLAN
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DEPARTMENTAL EXPENSE DETAIL
001-120- 0039 - Accounting
Distribution Percentage 48.30% 51.70%
Expense Type Expense ($)
Personnel
Salaries & Benefits $ 689,526 S $ 333,068 $ 356,458
Subtotal Personnel Cost $ 689,526 $ 333,068 $ 356,458
Operating Services & Supplies
Internal Service Charges $ 67,018 S $ 32,372 $ 34,646
M&O / Contractual Expenses $ 23,998 S $ 11,592 $ 12,406 Other Professional and Contractual Services $ 330,000 S $ 159,403 $ 170,597 Subtotal Operating Cost $ 421,016 $ 203,367 $ 217,649
DEPARTMENTAL EXPENDITURES $ 1,110,542 $ 536,435 $ 574,107 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ -
FUNCTIONAL COST $ 1,110,542 $ 536,435 $ 574,107
First Allocation
Incoming - All Others $ 24,758 $ 11,959 $ 12,799
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ - $ -
Subtotal of First Allocation $ 1,135,300 $ 548,394 $ 586,906 Second Allocation
Incoming - All Others $ 88,607 $ 42,801 $ 45,806
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ - $ -
Subtotal of Second Allocation $ 88,607 $ 42,801 $ 45,806 TOTAL ALLOCATED $ 1,223,906 $ 591,194 $ 632,712
Sp
rea
d
Accounts
Payable
Accounts
Receivable
FY23 FULL COST ALLOCATION PLAN
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001-120- 0039 - Accounting .
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ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Accounts Payable .
.
001-030- 0001 - City Clerk Administration 55.00 0.340% $ 1,864 $ 1,864 $ 1,864 001-030- 0011 - Records Managment 11.00 0.068% $ 373 $ 373 $ 373 001-050- 0005 - City Attorney Municipal Legal Service 683.00 4.220% $ 23,143 $ 23,143 $ 23,143 001-090- 0067 - Customer & Neighborhood Services 5.00 0.031% $ 169 $ 169 $ 169 001-100- 0001 - City Manager Administration 81.00 0.500% $ 2,745 $ 2,745 $ 2,745 001-110- 0001 - Human Resources Administration 216.00 1.335% $ 7,319 $ 7,319 $ 7,319 001-120- 0001 - Finance Administration 43.00 0.266% $ 1,457 $ 1,457 $ 1,457 001-120- 0017 - Treasurer 17.00 0.105% $ 576 $ 576 $ 576 001-120- 0039 - Accounting 60.00 0.371% $ 2,033 $ 2,033 $ 2,033 001-120- 0040 - Payroll & Benefits 9.00 0.056% $ 305 $ 305 $ 26 $ 331 001-120- 0042 - Purchasing 25.00 0.154% $ 847 $ 847 $ 71 $ 918 001-120- 0043 - Budget 13.00 0.080% $ 441 $ 441 $ 37 $ 478 001-400- 0036 - Custodial Maintenance 161.00 0.995% $ 5,455 $ 5,455 $ 459 $ 5,914 001-400- 0037 - Building Maintenance 1,028.00 6.352% $ 34,834 $ 34,834 $ 2,931 $ 37,764 001-010-0001 - Mayor Administration 56.00 0.346% $ 1,898 $ 1,898 $ 160 $ 2,057 001-020-0022 - City Council 64.00 0.395% $ 2,169 $ 2,169 $ 182 $ 2,351 001-030-0009 - Elections 25.00 0.154% $ 847 $ 847 $ 71 $ 918 001-030-0010 - Passport Acceptance 1.00 0.006% $ 34 $ 34 $ 3 $ 37 001-090-0053 - Gen Govt. Non-departmental 177.00 1.094% $ 5,998 $ 5,998 $ 505 $ 6,502 001-090-0133 - CATV 12.00 0.074% $ 407 $ 407 $ 34 $ 441 001-100-0150 - Violence Intervention 6.00 0.037% $ 203 $ 203 $ 17 $ 220 001-120-0012 - Business Registration 78.00 0.482% $ 2,643 $ 2,643 $ 222 $ 2,865 001-160-Capital Improvement Projects 9.00 0.056% $ 305 $ 305 $ 26 $ 331 001-180-0001 - CED Administration 31.00 0.192% $ 1,050 $ 1,050 $ 88 $ 1,139 001-180-0021 - Enforcement & Beautification 219.00 1.353% $ 7,421 $ 7,421 $ 624 $ 8,045 001-180-0028 - Building and Safety 66.00 0.408% $ 2,236 $ 2,236 $ 188 $ 2,425 001-180-0029 - Planning 52.00 0.321% $ 1,762 $ 1,762 $ 148 $ 1,910 001-180-0030 - CED Land Development 1.00 0.006% $ 34 $ 34 $ 3 $ 37 001-180-0144 - Economic Development 36.00 0.222% $ 1,220 $ 1,220 $ 103 $ 1,322 001-180-8661 - Cannabis Cultivation 4.00 0.025% $ 136 $ 136 $ 11 $ 147 001-210-0001 - Police Administration 385.00 2.379% $ 13,046 $ 13,046 $ 1,098 $ 14,143 001-210-0062 - Public Safety Systems 67.00 0.414% $ 2,270 $ 2,270 $ 191 $ 2,461 001-210-0078 - Patrol Field Services 91.00 0.562% $ 3,084 $ 3,084 $ 259 $ 3,343 001-210-0081 - Traffic 27.00 0.167% $ 915 $ 915 $ 77 $ 992 001-210-0082 - General Investigation 35.00 0.216% $ 1,186 $ 1,186 $ 100 $ 1,286 001-210-0083 - Forensics Property 135.00 0.834% $ 4,574 $ 4,574 $ 385 $ 4,959 001-210-0084 - Dispatch 1.00 0.006% $ 34 $ 34 $ 3 $ 37
001-210-0085 - Records 43.00 0.266% $ 1,457 $ 1,457 $ 123 $ 1,580 FY23 FULL COST ALLOCATION PLAN
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ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 001-210-0086 - Personnel & Training 410.00 2.533% $ 13,893 $ 13,893 $ 1,169 $ 15,062 001-210-0145 - Special Enforcement Teams 31.00 0.192% $ 1,050 $ 1,050 $ 88 $ 1,139 001-210-0147 - Intel/Emergency Management 2.00 0.012% $ 68 $ 68 $ 6 $ 73 001-210-8652 - San Manuel CCF 2017-2020 35.00 0.216% $ 1,186 $ 1,186 $ 100 $ 1,286 001-380-0001 - Parks & Rec Administration 218.00 1.347% $ 7,387 $ 7,387 $ 621 $ 8,008 001-380-0069 - P&R Aquatics 19.00 0.117% $ 644 $ 644 $ 54 $ 698 001-380-0070 - Sports 38.00 0.235% $ 1,288 $ 1,288 $ 108 $ 1,396 001-380-0071 - Center for Individual Developmnt 19.00 0.117% $ 644 $ 644 $ 54 $ 698 001-380-0073 - Citywide Activities 6.00 0.037% $ 203 $ 203 $ 17 $ 220 001-380-0074 - Recreation & Community Programs 2.00 0.012% $ 68 $ 68 $ 6 $ 73 001-380-0075 - Senior Services 60.00 0.371% $ 2,033 $ 2,033 $ 171 $ 2,204 001-380-0077 - Outdoor Facilities 56.00 0.346% $ 1,898 $ 1,898 $ 160 $ 2,057 001-380-0502 - RSVP CFDA 94.002 66.00 0.408% $ 2,236 $ 2,236 $ 188 $ 2,425 001-380-0509 - Senior Companion 6.00 0.037% $ 203 $ 203 $ 17 $ 220 001-380-0513 - Senior Nutrition CFDA 93.053 46.00 0.284% $ 1,559 $ 1,559 $ 131 $ 1,690 001-380-1106 - P&R Cemetery Administration 7.00 0.043% $ 237 $ 237 $ 20 $ 257 001-400-0001 - PW Administration 34.00 0.210% $ 1,152 $ 1,152 $ 97 $ 1,249 001-400-0025 - Capital Projects 46.00 0.284% $ 1,559 $ 1,559 $ 131 $ 1,690 001-400-0027 - Stormwater Management 9.00 0.056% $ 305 $ 305 $ 26 $ 331 001-400-0030 - PW Land Development 4.00 0.025% $ 136 $ 136 $ 11 $ 147 001-400-0031 - Real Property 19.00 0.117% $ 644 $ 644 $ 54 $ 698 001-400-0069 - PW Aquatics 234.00 1.446% $ 7,929 $ 7,929 $ 667 $ 8,596 001-400-0072 - Parks Maintenance 446.00 2.756% $ 15,113 $ 15,113 $ 1,271 $ 16,384 001-400-0088 - Street Maintenance 2.00 0.012% $ 68 $ 68 $ 6 $ 73 001-400-0089 - Graffiti Removal 3.00 0.019% $ 102 $ 102 $ 9 $ 110 001-400-0090 - Tree Maint (Urban Forestry) 29.00 0.179% $ 983 $ 983 $ 83 $ 1,065 001-400-0092 - Street Light Maintenance 69.00 0.426% $ 2,338 $ 2,338 $ 197 $ 2,535 001-400-0093 - Traffic Signal Maintenance 5.00 0.031% $ 169 $ 169 $ 14 $ 184 001-400-0125 - Property Maintenance 174.00 1.075% $ 5,896 $ 5,896 $ 496 $ 6,392 001-400-0151 - Storm Drain 1.00 0.006% $ 34 $ 34 $ 3 $ 37 001-400-0152 - Traffic Signs & Markings 1.00 0.006% $ 34 $ 34 $ 3 $ 37 001-400-1106 - PW Cemetery Administration 60.00 0.371% $ 2,033 $ 2,033 $ 171 $ 2,204 001-400-8790 - Bryce Hanes Park Landscape Maint 15.00 0.093% $ 508 $ 508 $ 43 $ 551 001-470-0001 - Library Administration 159.00 0.982% $ 5,388 $ 5,388 $ 453 $ 5,841 001-470-0049 - Library Support Services 54.00 0.334% $ 1,830 $ 1,830 $ 154 $ 1,984 001-470-0063 - Central Library Services 32.00 0.198% $ 1,084 $ 1,084 $ 91 $ 1,176 001-470-0064 - Branch Library Services 25.00 0.154% $ 847 $ 847 $ 71 $ 918 002-Bankruptcy Settlement 29.00 0.179% $ 983 $ 983 $ 83 $ 1,065 005-General Plan Update 8.00 0.049% $ 271 $ 271 $ 23 $ 294 107-Cable Television Fund 74.00 0.457% $ 2,507 $ 2,507 $ 211 $ 2,718 108-Asset Forfeiture 80.00 0.494% $ 2,711 $ 2,711 $ 228 $ 2,939 FY23 FULL COST ALLOCATION PLAN
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ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 111-AB2766 Air Quality 63.00 0.389% $ 2,135 $ 2,135 $ 180 $ 2,314 114-Emergency Solutions Grant CV1 19.00 0.117% $ 644 $ 644 $ 54 $ 698 115-Emergency Solutions Grant CV2 8.00 0.049% $ 271 $ 271 $ 23 $ 294 116-Emergency Solutions Grant 14.231 49.00 0.303% $ 1,660 $ 1,660 $ 140 $ 1,800 117-Home Improvement Part 14.239 37.00 0.229% $ 1,254 $ 1,254 $ 105 $ 1,359 118-Gang & Street Asset Forfeiture 3.00 0.019% $ 102 $ 102 $ 9 $ 110 119-Community Developmnt Block Grant 92.00 0.568% $ 3,117 $ 3,117 $ 262 $ 3,380 120-Neighborhood Stabil Prog (NSP1) 23.00 0.142% $ 779 $ 779 $ 66 $ 845 123-Federal Grant Programs 1,393.00 8.607% $ 47,202 $ 47,202 $ 3,971 $ 51,173 124-Animal Control 245.00 1.514% $ 8,302 $ 8,302 $ 698 $ 9,000 125-RMRA-GAS TAX 97.00 0.599% $ 3,287 $ 3,287 $ 277 $ 3,563 126-Gas Tax Fund 1,237.00 7.643% $ 41,916 $ 41,916 $ 3,527 $ 45,442 127-Low Mod Housing Fund 3.00 0.019% $ 102 $ 102 $ 9 $ 110 128-Traffic Safety 70.00 0.433% $ 2,372 $ 2,372 $ 200 $ 2,572 129-Measure I 150.00 0.927% $ 5,083 $ 5,083 $ 428 $ 5,510 131-CDBG-CV1 144.00 0.890% $ 4,879 $ 4,879 $ 411 $ 5,290 208-Verdemont Capital Project 6.00 0.037% $ 203 $ 203 $ 17 $ 220 246-Public Improvement Fund 9.00 0.056% $ 305 $ 305 $ 26 $ 331 247-Cultural Developmnt Construction 344.00 2.126% $ 11,656 $ 11,656 $ 981 $ 12,637 248-Storm Drain Construction 51.00 0.315% $ 1,728 $ 1,728 $ 145 $ 1,874 254-Assessment District 2,059.00 12.722% $ 69,769 $ 69,769 $ 5,870 $ 75,639 263-Local Regional Circulation 61.00 0.377% $ 2,067 $ 2,067 $ 174 $ 2,241 264-Regional Circulation System 101.00 0.624% $ 3,422 $ 3,422 $ 288 $ 3,710 266-Public Use Facilities 4.00 0.025% $ 136 $ 136 $ 11 $ 147 268-AB 1600 Parkland and Op 1.00 0.006% $ 34 $ 34 $ 3 $ 37 269-Quimby Act Parkland 3.00 0.019% $ 102 $ 102 $ 9 $ 110 527-Integrated Waste Management 115.00 0.711% $ 3,897 $ 3,897 $ 328 $ 4,225 629-Liability Insurance Fund 93.00 0.575% $ 3,151 $ 3,151 $ 265 $ 3,416 635-Fleet Services Fund 2,173.00 13.427% $ 73,632 $ 73,632 $ 6,195 $ 79,827 678-Workers Compensation 213.00 1.316% $ 7,217 $ 7,217 $ 607 $ 7,825 679-Information Technology 510.00 3.151% $ 17,281 $ 17,281 $ 1,454 $ 18,735 710-Successor Agency 147.00 0.908% $ 4,981 $ 4,981 $ 419 $ 5,400 Total 16,184.00 100.000% $ 548,394 $ - $ 548,394 $ 42,801 $ 591,194 .

Allocation Basis: FY 20-21 # of AP Transactions
.

Source of Allocation: AP Transactions by Fund, Department, and Division FY20-21 FY23 FULL COST ALLOCATION PLAN
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001-120- 0039 - Accounting .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Accounts Receivable .
.
001-030- 0001 - City Clerk Administration 14.00 3.211% $ 18,846 $ 18,846 $ 18,846 001-100- 0001 - City Manager Administration 3.00 0.688% $ 4,038 $ 4,038 $ 4,038 001-110- 0001 - Human Resources Administration 13.00 2.982% $ 17,499 $ 17,499 $ 17,499 001-120- 0001 - Finance Administration 52.00 11.927% $ 69,998 $ 69,998 $ 69,998 001-180-0029 - Planning 1.00 0.229% $ 1,346 $ 1,346 $ 129 $ 1,476 001-180-8661 - Cannabis Cultivation 2.00 0.459% $ 2,692 $ 2,692 $ 259 $ 2,951 001-210-0078 - Patrol Field Services 280.00 64.220% $ 376,912 $ 376,912 $ 36,231 $ 413,143 001-400-0001 - PW Administration 35.00 8.028% $ 47,114 $ 47,114 $ 4,529 $ 51,643 124-Animal Control 8.00 1.835% $ 10,769 $ 10,769 $ 1,035 $ 11,804 129-Measure I 11.00 2.523% $ 14,807 $ 14,807 $ 1,423 $ 16,231 679-Information Technology 12.00 2.752% $ 16,153 $ 16,153 $ 1,553 $ 17,706 Other 5.00 1.147% $ 6,731 $ 6,731 $ 647 $ 7,378
Total 436.00 100.000% $ 586,906 $ - $ 586,906 $ 45,806 $ 632,712 .

Allocation Basis: FY 20-21 # of AR Transactions
.

Source of Allocation: FY21 AR Transacitons
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-120- 0039 - Accounting
001-030- 0001 - City Clerk Administration $ 1,864 $ 18,846 $ 20,709 001-030- 0011 - Records Managment $ 373 $ - $ 373
001-050- 0005 - City Attorney Municipal Legal Service $ 23,143 $ - $ 23,143 001-090- 0067 - Customer & Neighborhood Services $ 169 $ - $ 169 001-100- 0001 - City Manager Administration $ 2,745 $ 4,038 $ 6,783 001-110- 0001 - Human Resources Administration $ 7,319 $ 17,499 $ 24,819 001-120- 0001 - Finance Administration $ 1,457 $ 69,998 $ 71,455 001-120- 0017 - Treasurer $ 576 $ - $ 576
001-120- 0039 - Accounting $ 2,033 $ - $ 2,033
001-120- 0040 - Payroll & Benefits $ 331 $ - $ 331
001-120- 0042 - Purchasing $ 918 $ - $ 918
001-120- 0043 - Budget $ 478 $ - $ 478
001-400- 0036 - Custodial Maintenance $ 5,914 $ - $ 5,914 001-400- 0037 - Building Maintenance $ 37,764 $ - $ 37,764 001-010-0001 - Mayor Administration $ 2,057 $ - $ 2,057 001-020-0022 - City Council $ 2,351 $ - $ 2,351
001-030-0009 - Elections $ 918 $ - $ 918
001-030-0010 - Passport Acceptance $ 37 $ - $ 37
001-090-0053 - Gen Govt. Non-departmental $ 6,502 $ - $ 6,502 001-090-0133 - CATV $ 441 $ - $ 441
001-100-0150 - Violence Intervention $ 220 $ - $ 220
001-120-0012 - Business Registration $ 2,865 $ - $ 2,865 001-160-Capital Improvement Projects $ 331 $ - $ 331
001-180-0001 - CED Administration $ 1,139 $ - $ 1,139
001-180-0021 - Enforcement & Beautification $ 8,045 $ - $ 8,045 001-180-0028 - Building and Safety $ 2,425 $ - $ 2,425
001-180-0029 - Planning $ 1,910 $ 1,476 $ 3,386
001-180-0030 - CED Land Development $ 37 $ - $ 37
001-180-0144 - Economic Development $ 1,322 $ - $ 1,322 001-180-8661 - Cannabis Cultivation $ 147 $ 2,951 $ 3,098 Accounts
Payable
Accounts
Receivable Total
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-120- 0039 - Accounting
Accounts
Payable
Accounts
Receivable Total
001-210-0001 - Police Administration $ 14,143 $ - $ 14,143 001-210-0062 - Public Safety Systems $ 2,461 $ - $ 2,461 001-210-0078 - Patrol Field Services $ 3,343 $ 413,143 $ 416,486 001-210-0081 - Traffic $ 992 $ - $ 992
001-210-0082 - General Investigation $ 1,286 $ - $ 1,286 001-210-0083 - Forensics Property $ 4,959 $ - $ 4,959
001-210-0084 - Dispatch $ 37 $ - $ 37
001-210-0085 - Records $ 1,580 $ - $ 1,580
001-210-0086 - Personnel & Training $ 15,062 $ - $ 15,062 001-210-0145 - Special Enforcement Teams $ 1,139 $ - $ 1,139 001-210-0147 - Intel/Emergency Management $ 73 $ - $ 73 001-210-8652 - San Manuel CCF 2017-2020 $ 1,286 $ - $ 1,286 001-380-0001 - Parks & Rec Administration $ 8,008 $ - $ 8,008 001-380-0069 - P&R Aquatics $ 698 $ - $ 698
001-380-0070 - Sports $ 1,396 $ - $ 1,396
001-380-0071 - Center for Individual Developmnt $ 698 $ - $ 698 001-380-0073 - Citywide Activities $ 220 $ - $ 220
001-380-0074 - Recreation & Community Programs $ 73 $ - $ 73 001-380-0075 - Senior Services $ 2,204 $ - $ 2,204
001-380-0077 - Outdoor Facilities $ 2,057 $ - $ 2,057
001-380-0502 - RSVP CFDA 94.002 $ 2,425 $ - $ 2,425
001-380-0509 - Senior Companion $ 220 $ - $ 220
001-380-0513 - Senior Nutrition CFDA 93.053 $ 1,690 $ - $ 1,690 001-380-1106 - P&R Cemetery Administration $ 257 $ - $ 257 001-400-0001 - PW Administration $ 1,249 $ 51,643 $ 52,892 001-400-0025 - Capital Projects $ 1,690 $ - $ 1,690
001-400-0027 - Stormwater Management $ 331 $ - $ 331
001-400-0030 - PW Land Development $ 147 $ - $ 147
001-400-0031 - Real Property $ 698 $ - $ 698
001-400-0069 - PW Aquatics $ 8,596 $ - $ 8,596
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-120- 0039 - Accounting
Accounts
Payable
Accounts
Receivable Total
001-400-0072 - Parks Maintenance $ 16,384 $ - $ 16,384
001-400-0088 - Street Maintenance $ 73 $ - $ 73
001-400-0089 - Graffiti Removal $ 110 $ - $ 110
001-400-0090 - Tree Maint (Urban Forestry) $ 1,065 $ - $ 1,065 001-400-0092 - Street Light Maintenance $ 2,535 $ - $ 2,535 001-400-0093 - Traffic Signal Maintenance $ 184 $ - $ 184 001-400-0125 - Property Maintenance $ 6,392 $ - $ 6,392 001-400-0151 - Storm Drain $ 37 $ - $ 37
001-400-0152 - Traffic Signs & Markings $ 37 $ - $ 37
001-400-1106 - PW Cemetery Administration $ 2,204 $ - $ 2,204 001-400-8790 - Bryce Hanes Park Landscape Maint $ 551 $ - $ 551 001-470-0001 - Library Administration $ 5,841 $ - $ 5,841 001-470-0049 - Library Support Services $ 1,984 $ - $ 1,984 001-470-0063 - Central Library Services $ 1,176 $ - $ 1,176 001-470-0064 - Branch Library Services $ 918 $ - $ 918
002-Bankruptcy Settlement $ 1,065 $ - $ 1,065
005-General Plan Update $ 294 $ - $ 294
107-Cable Television Fund $ 2,718 $ - $ 2,718
108-Asset Forfeiture $ 2,939 $ - $ 2,939
111-AB2766 Air Quality $ 2,314 $ - $ 2,314
114-Emergency Solutions Grant CV1 $ 698 $ - $ 698
115-Emergency Solutions Grant CV2 $ 294 $ - $ 294
116-Emergency Solutions Grant 14.231 $ 1,800 $ - $ 1,800 117-Home Improvement Part 14.239 $ 1,359 $ - $ 1,359
118-Gang & Street Asset Forfeiture $ 110 $ - $ 110
119-Community Developmnt Block Grant $ 3,380 $ - $ 3,380 120-Neighborhood Stabil Prog (NSP1) $ 845 $ - $ 845
123-Federal Grant Programs $ 51,173 $ - $ 51,173
124-Animal Control $ 9,000 $ 11,804 $ 20,804
125-RMRA-GAS TAX $ 3,563 $ - $ 3,563
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-120- 0039 - Accounting
Accounts
Payable
Accounts
Receivable Total
126-Gas Tax Fund $ 45,442 $ - $ 45,442
127-Low Mod Housing Fund $ 110 $ - $ 110
128-Traffic Safety $ 2,572 $ - $ 2,572
129-Measure I $ 5,510 $ 16,231 $ 21,741
131-CDBG-CV1 $ 5,290 $ - $ 5,290
208-Verdemont Capital Project $ 220 $ - $ 220
246-Public Improvement Fund $ 331 $ - $ 331
247-Cultural Developmnt Construction $ 12,637 $ - $ 12,637 248-Storm Drain Construction $ 1,874 $ - $ 1,874
254-Assessment District $ 75,639 $ - $ 75,639
263-Local Regional Circulation $ 2,241 $ - $ 2,241
264-Regional Circulation System $ 3,710 $ - $ 3,710
266-Public Use Facilities $ 147 $ - $ 147
268-AB 1600 Parkland and Op $ 37 $ - $ 37
269-Quimby Act Parkland $ 110 $ - $ 110
527-Integrated Waste Management $ 4,225 $ - $ 4,225
629-Liability Insurance Fund $ 3,416 $ - $ 3,416
635-Fleet Services Fund $ 79,827 $ - $ 79,827
678-Workers Compensation $ 7,825 $ - $ 7,825
679-Information Technology $ 18,735 $ 17,706 $ 36,441
710-Successor Agency $ 5,400 $ - $ 5,400
Other $ - $ 7,378 $ 7,378
Total $591,194 $ 632,712 $ 1,223,906
FY23 FULL COST ALLOCATION PLAN
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10 Payroll & Benefits
The Payroll and Benefits Division is part of the Finance Department and manages the processing of payroll and benefits on behalf of all City Departments. The costs for Payroll and Benefits are allocated to Receiving Departments as follows:
• Payroll - represents costs associated with processing payroll changes, payment of employee wages, and support provided to employees regarding payroll questions. These costs are allocated based on number of full-time employees (FTE) by department.

The chart on the following page illustrates the functions and measures used to allocate the Finance Payroll & Benefit program 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.

FY23 FULL COST ALLOCATION PLAN
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PAYROLL & BENEFITS
Payroll
# of FTE
by Dept
FY23 FULL COST ALLOCATION PLAN
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COSTS TO BE ALLOCATED
001-120- 0040 - Payroll & Benefits
First Second
Allocation Allocation Total
Departmental Expenditures $ 354,141 $ 354,141
Total Deductions $ - $ -
Incoming Costs
001-030- 0011 - Records Managment $ 6,402 $ 541 $ 6,943 001-100- 0001 - City Manager Administration $ 2,426 $ 346 $ 2,771 001-110- 0001 - Human Resources Administration $ 6,873 $ 830 $ 7,703 001-120- 0017 - Treasurer $ 419 $ 36 $ 455
001-120- 0039 - Accounting $ 305 $ 26 $ 331
001-120- 0040 - Payroll & Benefits $ 1,127 $ 1,127
001-120- 0043 - Budget $ 1,221 $ 1,221
001-400- 0036 - Custodial Maintenance $ 1,951 $ 1,951
001-400- 0037 - Building Maintenance $ 30,903 $ 30,903
Total Incoming Costs $ 16,424 $ 36,980 $ 53,404
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 370,566 $ 36,980 $ 407,546 FY23 FULL COST ALLOCATION PLAN
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DEPARTMENTAL EXPENSE DETAIL
001-120- 0040 - Payroll & Benefits
Distribution Percentage 100.00%
Expense Type Expense ($)
Personnel
Salaries & Benefits $ 290,552 S $ 290,552
Subtotal Personnel Cost $ 290,552 $ 290,552
Operating Services & Supplies
Internal Service Charges $ 27,830 S $ 27,830
M&O / Contractual Expenses $ 5,760 S $ 5,760
Other Professional and Contractual Services $ 30,000 S $ 30,000 Subtotal Operating Cost $ 63,590 $ 63,590
DEPARTMENTAL EXPENDITURES $ 354,141 $ 354,141
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ -
FUNCTIONAL COST $ 354,141 $ 354,141
First Allocation
Incoming - All Others $ 16,424 $ 16,424
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 370,566 $ 370,566
Second Allocation
Incoming - All Others $ 36,980 $ 36,980
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 36,980 $ 36,980
TOTAL ALLOCATED $ 407,546 $ 407,546
Spread
Method Payroll
FY23 FULL COST ALLOCATION PLAN
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001-120- 0040 - Payroll & Benefits .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Payroll .
.
001-030- 0001 - City Clerk Administration 4.35 0.575% $ 2,132 $ 2,132 $ 2,132 001-030- 0011 - Records Managment 1.40 0.185% $ 686 $ 686 $ 686 001-050- 0005 - City Attorney Municipal Legal Service 1.00 0.132% $ 490 $ 490 $ 490 001-090- 0067 - Customer & Neighborhood Services 5.00 0.661% $ 2,451 $ 2,451 $ 2,451 001-100- 0001 - City Manager Administration 10.50 1.389% $ 5,147 $ 5,147 $ 5,147 001-110- 0001 - Human Resources Administration 9.40 1.243% $ 4,608 $ 4,608 $ 4,608 001-120- 0001 - Finance Administration 3.00 0.397% $ 1,470 $ 1,470 $ 1,470 001-120- 0017 - Treasurer 1.40 0.185% $ 686 $ 686 $ 686 001-120- 0039 - Accounting 5.30 0.701% $ 2,598 $ 2,598 $ 2,598 001-120- 0040 - Payroll & Benefits 2.30 0.304% $ 1,127 $ 1,127 $ 1,127 001-120- 0042 - Purchasing 4.00 0.529% $ 1,961 $ 1,961 $ 208 $ 2,168 001-120- 0043 - Budget 3.00 0.397% $ 1,470 $ 1,470 $ 156 $ 1,626 001-120- 0154 - Grants 4.00 0.529% $ 1,961 $ 1,961 $ 208 $ 2,168 001-400- 0036 - Custodial Maintenance 10.85 1.435% $ 5,318 $ 5,318 $ 563 $ 5,882 001-400- 0037 - Building Maintenance 7.85 1.038% $ 3,848 $ 3,848 $ 408 $ 4,255 001-010-0001 - Mayor Administration 2.00 0.265% $ 980 $ 980 $ 104 $ 1,084 001-020-0022 - City Council 7.00 0.926% $ 3,431 $ 3,431 $ 363 $ 3,795 001-020-0023 - Council Support 2.00 0.265% $ 980 $ 980 $ 104 $ 1,084 001-030-0009 - Elections 0.25 0.033% $ 123 $ 123 $ 13 $ 136 001-090-0133 - CATV 1.00 0.132% $ 490 $ 490 $ 52 $ 542
001-090-0150 - Violence Intervention 1.00 0.132% $ 490 $ 490 $ 52 $ 542 001-100-0016 - Air Quality & Rideshare 0.50 0.066% $ 245 $ 245 $ 26 $ 271 001-120-0012 - Business Registration 10.00 1.323% $ 4,902 $ 4,902 $ 519 $ 5,421 001-180-0001 - CED Administration 6.50 0.860% $ 3,186 $ 3,186 $ 337 $ 3,524 001-180-0021 - Enforcement & Beautification 25.00 3.307% $ 12,254 $ 12,254 $ 1,298 $ 13,552 001-180-0028 - Building and Safety 10.50 1.389% $ 5,147 $ 5,147 $ 545 $ 5,692 001-180-0029 - Planning 7.00 0.926% $ 3,431 $ 3,431 $ 363 $ 3,795 001-180-0144 - Economic Development 2.00 0.265% $ 980 $ 980 $ 104 $ 1,084 001-210-0001 - Police Administration 17.00 2.249% $ 8,333 $ 8,333 $ 883 $ 9,215 001-210-0078 - Patrol Field Services 210.50 27.844% $103,180 $103,180 $ 10,928 $114,108 001-210-0081 - Traffic 18.00 2.381% $ 8,823 $ 8,823 $ 934 $ 9,757 001-210-0082 - General Investigation 49.00 6.481% $ 24,018 $ 24,018 $ 2,544 $ 26,562 001-210-0083 - Forensics Property 14.00 1.852% $ 6,862 $ 6,862 $ 727 $ 7,589 001-210-0084 - Dispatch 30.00 3.968% $ 14,705 $ 14,705 $ 1,557 $ 16,262 001-210-0085 - Records 18.00 2.381% $ 8,823 $ 8,823 $ 934 $ 9,757 FY23 FULL COST ALLOCATION PLAN
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001-120- 0040 - Payroll & Benefits .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
001-210-0086 - Personnel & Training 4.00 0.529% $ 1,961 $ 1,961 $ 208 $ 2,168 001-210-0145 - Special Enforcement Teams 28.00 3.704% $ 13,725 $ 13,725 $ 1,454 $ 15,178 001-210-0147 - Intel/Emergency Management 6.00 0.794% $ 2,941 $ 2,941 $ 311 $ 3,252 001-210-0153 - Commercial Enforcement 5.00 0.661% $ 2,451 $ 2,451 $ 260 $ 2,710 001-210-8652 - San Manuel CCF 2017-2020 5.50 0.728% $ 2,696 $ 2,696 $ 286 $ 2,981 001-210-8654 - Dignity Health 2.00 0.265% $ 980 $ 980 $ 104 $ 1,084 001-380-0001 - Parks & Rec Administration 7.00 0.926% $ 3,431 $ 3,431 $ 363 $ 3,795 001-380-0069 - P&R Aquatics 1.00 0.132% $ 490 $ 490 $ 52 $ 542 001-380-0071 - Center for Individual Developmnt 1.00 0.132% $ 490 $ 490 $ 52 $ 542 001-380-0074 - Recreation & Community Programs 6.00 0.794% $ 2,941 $ 2,941 $ 311 $ 3,252 001-380-0075 - Senior Services 2.00 0.265% $ 980 $ 980 $ 104 $ 1,084 001-380-0077 - Outdoor Facilities 1.00 0.132% $ 490 $ 490 $ 52 $ 542 001-380-0502 - RSVP CFDA 94.002 0.55 0.073% $ 270 $ 270 $ 29 $ 298 001-380-0509 - Senior Companion 0.80 0.106% $ 392 $ 392 $ 42 $ 434 001-380-1106 - P&R Cemetery Administration 1.00 0.132% $ 490 $ 490 $ 52 $ 542 001-400-0001 - PW Administration 3.00 0.397% $ 1,470 $ 1,470 $ 156 $ 1,626 001-400-0025 - Capital Projects 16.60 2.196% $ 8,137 $ 8,137 $ 862 $ 8,999 001-400-0026 - Traffic Engineering 4.20 0.556% $ 2,059 $ 2,059 $ 218 $ 2,277 001-400-0027 - Stormwater Management 2.00 0.265% $ 980 $ 980 $ 104 $ 1,084 001-400-0030 - PW Land Development 6.00 0.794% $ 2,941 $ 2,941 $ 311 $ 3,252 001-400-0031 - Real Property 2.20 0.291% $ 1,078 $ 1,078 $ 114 $ 1,193 001-400-0069 - PW Aquatics 1.00 0.132% $ 490 $ 490 $ 52 $ 542 001-400-0072 - Parks Maintenance 8.75 1.157% $ 4,289 $ 4,289 $ 454 $ 4,743 001-400-0088 - Street Maintenance 6.00 0.794% $ 2,941 $ 2,941 $ 311 $ 3,252 001-400-0089 - Graffiti Removal 3.60 0.476% $ 1,765 $ 1,765 $ 187 $ 1,951 001-400-0090 - Tree Maint (Urban Forestry) 5.75 0.761% $ 2,818 $ 2,818 $ 298 $ 3,117 001-400-0091 - Concrete Maintence 3.70 0.489% $ 1,814 $ 1,814 $ 192 $ 2,006 001-400-0092 - Street Light Maintenance 0.15 0.020% $ 74 $ 74 $ 8 $ 81 001-400-0093 - Traffic Signal Maintenance 6.25 0.827% $ 3,064 $ 3,064 $ 324 $ 3,388 001-400-0099 - Right of Way Cleaning 7.60 1.005% $ 3,725 $ 3,725 $ 395 $ 4,120 001-400-0151 - Storm Drain 3.20 0.423% $ 1,569 $ 1,569 $ 166 $ 1,735 001-400-0152 - Traffic Signs & Markings 1.50 0.198% $ 735 $ 735 $ 78 $ 813 001-400-1106 - PW Cemetery Administration 1.00 0.132% $ 490 $ 490 $ 52 $ 542 001-470-0001 - Library Administration 1.50 0.198% $ 735 $ 735 $ 78 $ 813 001-470-0049 - Library Support Services 2.83 0.374% $ 1,387 $ 1,387 $ 147 $ 1,534 001-470-0063 - Central Library Services 6.00 0.794% $ 2,941 $ 2,941 $ 311 $ 3,252 001-470-0064 - Branch Library Services 3.67 0.485% $ 1,799 $ 1,799 $ 191 $ 1,989 001-470-0520 - Adult Basic Education 0.10 0.013% $ 49 $ 49 $ 5 $ 54 FY23 FULL COST ALLOCATION PLAN
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001-120- 0040 - Payroll & Benefits .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
117-Home Improvement Part 14.239 0.30 0.040% $ 147 $ 147 $ 16 $ 163 119-Community Developmnt Block Grant 8.70 1.151% $ 4,264 $ 4,264 $ 452 $ 4,716 123-Federal Grant Programs 6.55 0.866% $ 3,211 $ 3,211 $ 340 $ 3,551 124-Animal Control 25.00 3.307% $ 12,254 $ 12,254 $ 1,298 $ 13,552 126-Gas Tax Fund 8.50 1.124% $ 4,166 $ 4,166 $ 441 $ 4,608 527-Integrated Waste Management 3.00 0.397% $ 1,470 $ 1,470 $ 156 $ 1,626 629-Liability Insurance Fund 2.05 0.271% $ 1,005 $ 1,005 $ 106 $ 1,111 635-Fleet Services Fund 13.30 1.759% $ 6,519 $ 6,519 $ 690 $ 7,210 678-Workers Compensation 1.55 0.205% $ 760 $ 760 $ 80 $ 840 679-Information Technology 15.00 1.984% $ 7,352 $ 7,352 $ 779 $ 8,131 Total 756.00 100.000% $370,566 $370,566 $ 36,980 $407,546 .

Allocation Basis: # of FTE
.

Source of Allocation: FY22-23 Personnel Staffing
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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ALLOCATION SUMMARY
001-120- 0040 - Payroll & Benefits
001-030- 0001 - City Clerk Administration $ 2,132 $ 2,132 001-030- 0011 - Records Managment $ 686 $ 686
001-050- 0005 - City Attorney Municipal Legal Service $ 490 $ 490 001-090- 0067 - Customer & Neighborhood Services $ 2,451 $ 2,451 001-100- 0001 - City Manager Administration $ 5,147 $ 5,147 001-110- 0001 - Human Resources Administration $ 4,608 $ 4,608 001-120- 0001 - Finance Administration $ 1,470 $ 1,470
001-120- 0017 - Treasurer $ 686 $ 686
001-120- 0039 - Accounting $ 2,598 $ 2,598
001-120- 0040 - Payroll & Benefits $ 1,127 $ 1,127
001-120- 0042 - Purchasing $ 2,168 $ 2,168
001-120- 0043 - Budget $ 1,626 $ 1,626
001-120- 0154 - Grants $ 2,168 $ 2,168
001-400- 0036 - Custodial Maintenance $ 5,882 $ 5,882
001-400- 0037 - Building Maintenance $ 4,255 $ 4,255
001-010-0001 - Mayor Administration $ 1,084 $ 1,084
001-020-0022 - City Council $ 3,795 $ 3,795
001-020-0023 - Council Support $ 1,084 $ 1,084
001-030-0009 - Elections $ 136 $ 136
001-090-0133 - CATV $ 542 $ 542
001-090-0150 - Violence Intervention $ 542 $ 542
001-100-0016 - Air Quality & Rideshare $ 271 $ 271
001-120-0012 - Business Registration $ 5,421 $ 5,421
001-180-0001 - CED Administration $ 3,524 $ 3,524
001-180-0021 - Enforcement & Beautification $ 13,552 $ 13,552 001-180-0028 - Building and Safety $ 5,692 $ 5,692
001-180-0029 - Planning $ 3,795 $ 3,795
001-180-0144 - Economic Development $ 1,084 $ 1,084
001-210-0001 - Police Administration $ 9,215 $ 9,215
001-210-0078 - Patrol Field Services $ 114,108 $ 114,108 Payroll Total
FY23 FULL COST ALLOCATION PLAN
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Mayor and City CouncilDecember 3, 2025

Mayor and City Council
December 3, 2025