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

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ALLOCATION SUMMARY
001-120- 0040 - Payroll & Benefits
Payroll Total
001-210-0081 - Traffic $ 9,757 $ 9,757
001-210-0082 - General Investigation $ 26,562 $ 26,562
001-210-0083 - Forensics Property $ 7,589 $ 7,589
001-210-0084 - Dispatch $ 16,262 $ 16,262
001-210-0085 - Records $ 9,757 $ 9,757
001-210-0086 - Personnel & Training $ 2,168 $ 2,168
001-210-0145 - Special Enforcement Teams $ 15,178 $ 15,178 001-210-0147 - Intel/Emergency Management $ 3,252 $ 3,252 001-210-0153 - Commercial Enforcement $ 2,710 $ 2,710
001-210-8652 - San Manuel CCF 2017-2020 $ 2,981 $ 2,981 001-210-8654 - Dignity Health $ 1,084 $ 1,084
001-380-0001 - Parks & Rec Administration $ 3,795 $ 3,795 001-380-0069 - P&R Aquatics $ 542 $ 542
001-380-0071 - Center for Individual Developmnt $ 542 $ 542 001-380-0074 - Recreation & Community Programs $ 3,252 $ 3,252 001-380-0075 - Senior Services $ 1,084 $ 1,084
001-380-0077 - Outdoor Facilities $ 542 $ 542
001-380-0502 - RSVP CFDA 94.002 $ 298 $ 298
001-380-0509 - Senior Companion $ 434 $ 434
001-380-1106 - P&R Cemetery Administration $ 542 $ 542
001-400-0001 - PW Administration $ 1,626 $ 1,626
001-400-0025 - Capital Projects $ 8,999 $ 8,999
001-400-0026 - Traffic Engineering $ 2,277 $ 2,277
001-400-0027 - Stormwater Management $ 1,084 $ 1,084
001-400-0030 - PW Land Development $ 3,252 $ 3,252
001-400-0031 - Real Property $ 1,193 $ 1,193
001-400-0069 - PW Aquatics $ 542 $ 542
001-400-0072 - Parks Maintenance $ 4,743 $ 4,743
001-400-0088 - Street Maintenance $ 3,252 $ 3,252
001-400-0089 - Graffiti Removal $ 1,951 $ 1,951
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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

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ALLOCATION SUMMARY
001-120- 0040 - Payroll & Benefits
Payroll Total
001-400-0090 - Tree Maint (Urban Forestry) $ 3,117 $ 3,117 001-400-0091 - Concrete Maintence $ 2,006 $ 2,006
001-400-0092 - Street Light Maintenance $ 81 $ 81
001-400-0093 - Traffic Signal Maintenance $ 3,388 $ 3,388 001-400-0099 - Right of Way Cleaning $ 4,120 $ 4,120
001-400-0151 - Storm Drain $ 1,735 $ 1,735
001-400-0152 - Traffic Signs & Markings $ 813 $ 813
001-400-1106 - PW Cemetery Administration $ 542 $ 542
001-470-0001 - Library Administration $ 813 $ 813
001-470-0049 - Library Support Services $ 1,534 $ 1,534 001-470-0063 - Central Library Services $ 3,252 $ 3,252 001-470-0064 - Branch Library Services $ 1,989 $ 1,989
001-470-0520 - Adult Basic Education $ 54 $ 54
117-Home Improvement Part 14.239 $ 163 $ 163
119-Community Developmnt Block Grant $ 4,716 $ 4,716
123-Federal Grant Programs $ 3,551 $ 3,551
124-Animal Control $ 13,552 $ 13,552
126-Gas Tax Fund $ 4,608 $ 4,608
527-Integrated Waste Management $ 1,626 $ 1,626
629-Liability Insurance Fund $ 1,111 $ 1,111
635-Fleet Services Fund $ 7,210 $ 7,210
678-Workers Compensation $ 840 $ 840
679-Information Technology $ 8,131 $ 8,131
Total $ 407,546 $ 407,546
FY23 FULL COST ALLOCATION PLAN
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11 Purchasing
Purchasing is part of the Finance Department and manages the City’s procurement process, implementing policies and procedures related to acquisition and awarding contracts. The costs for the Purchasing Division are allocated to Receiving Departments as follows:
• RFP Support - represents costs associated with creating a fair bidding environment that is consistent with City policies and procedures, by developing requests for proposals and bids on behalf of City departments. These costs are allocated based on the number of Bids and Requests for Proposals (RFPs) by department. • PO Support - represents costs associated with processing and overseeing Purchase Orders (POs), reconciling and reviewing the P.O.s, managing vendor accounts, and addressing purchasing-related questions. These costs are allocated based on 50% number of POs and 50% value of POs by department.

The chart on the following page illustrates the functions and measures used to allocate the Finance Purchasing 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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PURCHASING
RFP Support
# of Bids/RFPs
by Dept.

PO Support
50% # of POs and
50% PO Value by Dept.

FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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COSTS TO BE ALLOCATED
001-120- 0042 - Purchasing
First Second
Allocation Allocation Total
Departmental Expenditures $ 666,006 $ 666,006
Total Deductions $ - $ -
Incoming Costs
001-100- 0001 - City Manager Administration $ 4,561 $ 650 $ 5,212 001-110- 0001 - Human Resources Administration $ 11,952 $ 1,444 $ 13,396 001-120- 0017 - Treasurer $ 788 $ 67 $ 855
001-120- 0039 - Accounting $ 847 $ 71 $ 918
001-120- 0040 - Payroll & Benefits $ 1,961 $ 208 $ 2,168 001-120- 0043 - Budget $ 2,296 $ 2,296
001-400- 0036 - Custodial Maintenance $ 3,393 $ 3,393
001-400- 0037 - Building Maintenance $ 53,744 $ 53,744
Total Incoming Costs $ 20,110 $ 61,873 $ 81,983
Other Operating Expense - PRA Software $ -
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 686,116 $ 61,873 $ 747,988 FY23 FULL COST ALLOCATION PLAN
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DEPARTMENTAL EXPENSE DETAIL
001-120- 0042 - Purchasing
Distribution Percentage 68.70% 31.30%
Expense Type $
Personnel
Salaries & Benefits $ 589,539 S $ 405,013 $ 184,526
Subtotal Personnel Cost $ 589,539 $ 405,013 $ 184,526
Operating Services & Supplies
Internal Service Charges $ 58,697 S $ 40,325 $ 18,372
M&O / Contractual Expenses $ 11,820 S $ 8,120 $ 3,700
Other Professional and Contractual Services $ 5,950 S $ 4,088 $ 1,862 Subtotal Operating Cost $ 76,467 $ 52,533 $ 23,934
DEPARTMENTAL EXPENDITURES $ 666,006 $ 457,546 $ 208,460 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ -
FUNCTIONAL COST $ 666,006 $ 457,546 $ 208,460
First Allocation
Incoming - All Others $ 20,110 $ 13,816 $ 6,294
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ - $ -
Subtotal of First Allocation $ 686,116 $ 471,362 $ 214,754 Second Allocation
Incoming - All Others $ 61,873 $ 42,506 $ 19,366
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ - $ -
Subtotal of Second Allocation $ 61,873 $ 42,506 $ 19,366 TOTAL ALLOCATED $ 747,988 $ 513,868 $ 234,120
S
pr
ea RFP Support PO Support
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-120- 0042 - Purchasing .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
RFP Support .
.
001-030- 0001 - City Clerk Administration 2.00 5.000% $ 23,568 $ 23,568 $ 23,568 001-090- 0067 - Customer & Neighborhood Services 1.00 2.500% $ 11,784 $ 11,784 $ 11,784 001-100- 0001 - City Manager Administration 3.00 7.500% $ 35,352 $ 35,352 $ 35,352 001-110- 0001 - Human Resources Administration 2.00 5.000% $ 23,568 $ 23,568 $ 23,568 001-120- 0001 - Finance Administration 2.00 5.000% $ 23,568 $ 23,568 $ 23,568 001-400- 0037 - Building Maintenance 1.00 2.500% $ 11,784 $ 11,784 $ 1,417 $ 13,201 001-090-0133 - CATV 2.00 5.000% $ 23,568 $ 23,568 $ 2,834 $ 26,402 001-180-0001 - CED Administration 1.00 2.500% $ 11,784 $ 11,784 $ 1,417 $ 13,201 001-180-0021 - Enforcement & Beautification 2.00 5.000% $ 23,568 $ 23,568 $ 2,834 $ 26,402 001-180-0028 - Building and Safety 1.00 2.500% $ 11,784 $ 11,784 $ 1,417 $ 13,201 001-210-0001 - Police Administration 10.00 25.000% $ 117,840 $117,840 $ 14,169 $132,009 001-380-0077 - Outdoor Facilities 3.00 7.500% $ 35,352 $ 35,352 $ 4,251 $ 39,603 001-400-0001 - PW Administration 1.00 2.500% $ 11,784 $ 11,784 $ 1,417 $ 13,201 001-470-0001 - Library Administration 1.00 2.500% $ 11,784 $ 11,784 $ 1,417 $ 13,201 117-Home Improvement Part 14.239 1.00 2.500% $ 11,784 $ 11,784 $ 1,417 $ 13,201 123-Federal Grant Programs 2.00 5.000% $ 23,568 $ 23,568 $ 2,834 $ 26,402 124-Animal Control 2.00 5.000% $ 23,568 $ 23,568 $ 2,834 $ 26,402 635-Fleet Services Fund 1.00 2.500% $ 11,784 $ 11,784 $ 1,417 $ 13,201 679-Information Technology 2.00 5.000% $ 23,568 $ 23,568 $ 2,834 $ 26,402 Total 40.00 100.000% $ 471,362 $471,362 $ 42,506 $513,868 .

Allocation Basis: # of Bids / RFPs
.

Source of Allocation: RFPs
FY23 FULL COST ALLOCATION PLAN
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001-120- 0042 - Purchasing .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
PO Support .
.
001-050- 0005 - City Attorney Municipal Legal Service 0.07 7.108% $ 15,264 $ 15,264 $ 15,264 001-100- 0001 - City Manager Administration 0.01 1.171% $ 2,514 $ 2,514 $ 2,514 001-110- 0001 - Human Resources Administration 0.01 1.124% $ 2,414 $ 2,414 $ 2,414 001-120- 0039 - Accounting 0.01 0.620% $ 1,332 $ 1,332 $ 1,332 001-400- 0037 - Building Maintenance 0.05 5.175% $ 11,114 $ 11,114 $ 1,119 $ 12,233 001-020-0023 - Council Support 0.01 0.750% $ 1,612 $ 1,612 $ 162 $ 1,774 001-160-Capital Improvement Projects 0.01 0.949% $ 2,037 $ 2,037 $ 205 $ 2,242 001-180-0021 - Enforcement & Beautification 0.01 0.634% $ 1,362 $ 1,362 $ 137 $ 1,499 001-180-0028 - Building and Safety 0.03 2.568% $ 5,514 $ 5,514 $ 555 $ 6,069 001-210-0001 - Police Administration 0.01 1.310% $ 2,814 $ 2,814 $ 283 $ 3,097 001-210-0062 - Public Safety Systems 0.02 1.581% $ 3,395 $ 3,395 $ 342 $ 3,737 001-210-0078 - Patrol Field Services 0.01 1.004% $ 2,157 $ 2,157 $ 217 $ 2,374 001-210-0083 - Forensics Property 0.01 0.753% $ 1,617 $ 1,617 $ 163 $ 1,780 001-210-0086 - Personnel & Training 0.02 1.772% $ 3,805 $ 3,805 $ 383 $ 4,188 001-210-8652 - San Manuel CCF 2017-2020 0.02 1.535% $ 3,296 $ 3,296 $ 332 $ 3,628 001-380-0070 - Sports 0.01 0.562% $ 1,208 $ 1,208 $ 122 $ 1,329 001-380-0075 - Senior Services 0.01 0.697% $ 1,497 $ 1,497 $ 151 $ 1,648 001-380-0077 - Outdoor Facilities 0.01 0.942% $ 2,023 $ 2,023 $ 204 $ 2,227 001-400-0069 - PW Aquatics 0.01 0.756% $ 1,623 $ 1,623 $ 163 $ 1,786 001-400-0072 - Parks Maintenance 0.03 2.817% $ 6,051 $ 6,051 $ 609 $ 6,660 001-400-0093 - Traffic Signal Maintenance 0.01 0.510% $ 1,094 $ 1,094 $ 110 $ 1,205 001-400-0125 - Property Maintenance 0.01 1.024% $ 2,199 $ 2,199 $ 221 $ 2,421 005-General Plan Update 0.01 0.616% $ 1,323 $ 1,323 $ 133 $ 1,457 107-Cable Television Fund 0.01 0.598% $ 1,285 $ 1,285 $ 129 $ 1,414 108-Asset Forfeiture 0.01 0.709% $ 1,522 $ 1,522 $ 153 $ 1,676 114-Emergency Solutions Grant CV1 0.01 1.208% $ 2,593 $ 2,593 $ 261 $ 2,855 116-Emergency Solutions Grant 14.231 0.01 0.722% $ 1,550 $ 1,550 $ 156 $ 1,706 119-Community Developmnt Block Grant 0.01 1.478% $ 3,174 $ 3,174 $ 319 $ 3,493 123-Federal Grant Programs 0.08 8.021% $ 17,225 $ 17,225 $ 1,734 $ 18,959 124-Animal Control 0.03 2.650% $ 5,692 $ 5,692 $ 573 $ 6,265 125-RMRA-GAS TAX 0.05 4.710% $ 10,116 $ 10,116 $ 1,018 $ 11,134 126-Gas Tax Fund 0.07 6.724% $ 14,440 $ 14,440 $ 1,454 $ 15,893 128-Traffic Safety 0.01 0.988% $ 2,121 $ 2,121 $ 213 $ 2,334 FY23 FULL COST ALLOCATION PLAN
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001-120- 0042 - Purchasing .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
129-Measure I 0.03 2.522% $ 5,415 $ 5,415 $ 545 $ 5,960 131-CDBG-CV1 0.01 0.897% $ 1,926 $ 1,926 $ 194 $ 2,120
247-Cultural Developmnt Construction 0.03 2.976% $ 6,392 $ 6,392 $ 643 $ 7,035 264-Regional Circulation System 0.01 1.368% $ 2,937 $ 2,937 $ 296 $ 3,233 266-Public Use Facilities 0.01 0.515% $ 1,106 $ 1,106 $ 111 $ 1,217 269-Quimby Act Parkland 0.01 0.531% $ 1,141 $ 1,141 $ 115 $ 1,256 527-Integrated Waste Management 0.01 1.165% $ 2,502 $ 2,502 $ 252 $ 2,754 629-Liability Insurance Fund 0.01 1.194% $ 2,564 $ 2,564 $ 258 $ 2,822 635-Fleet Services Fund 0.07 7.110% $ 15,270 $ 15,270 $ 1,537 $ 16,807 678-Workers Compensation 0.01 0.543% $ 1,165 $ 1,165 $ 117 $ 1,282 679-Information Technology 0.07 6.826% $ 14,660 $ 14,660 $ 1,476 $ 16,136 Total 1.00 100.000% $ 214,754 $214,754 $ 19,366 $234,120 .

Allocation Basis: 50% # of PO's and 50% Value of PO's
.

Source of Allocation: FY22 PO Report
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-120- 0042 - Purchasing
001-030- 0001 - City Clerk Administration $ 23,568 $ 214 $ 23,782 001-050- 0005 - City Attorney Municipal Legal Service $ - $ 15,264 $ 15,264 001-090- 0067 - Customer & Neighborhood Services $ 11,784 $ - $ 11,784 001-100- 0001 - City Manager Administration $ 35,352 $ 2,514 $ 37,866 001-110- 0001 - Human Resources Administration $ 23,568 $ 2,414 $ 25,982 001-120- 0001 - Finance Administration $ 23,568 $ 392 $ 23,960 001-120- 0017 - Treasurer $ - $ 239 $ 239
001-120- 0039 - Accounting $ - $ 1,332 $ 1,332
001-400- 0036 - Custodial Maintenance $ - $ 854 $ 854
001-400- 0037 - Building Maintenance $ 13,201 $ 12,233 $ 25,434 001-010-0001 - Mayor Administration $ - $ 313 $ 313
001-020-0023 - Council Support $ - $ 1,774 $ 1,774
001-030-0009 - Elections $ - $ 973 $ 973
001-090-0053 - Gen Govt. Non-departmental $ - $ 294 $ 294 001-090-0133 - CATV $ 26,402 $ 244 $ 26,646
001-100-0150 - Violence Intervention $ - $ 413 $ 413
001-120-0012 - Business Registration $ - $ 220 $ 220
001-160-Capital Improvement Projects $ - $ 2,242 $ 2,242 001-180-0001 - CED Administration $ 13,201 $ 92 $ 13,293 001-180-0021 - Enforcement & Beautification $ 26,402 $ 1,499 $ 27,901 001-180-0028 - Building and Safety $ 13,201 $ 6,069 $ 19,270 001-180-0029 - Planning $ - $ 99 $ 99
001-180-0144 - Economic Development $ - $ 241 $ 241
001-180-8661 - Cannabis Cultivation $ - $ 440 $ 440
001-210-0001 - Police Administration $132,009 $ 3,097 $135,106 001-210-0062 - Public Safety Systems $ - $ 3,737 $ 3,737 001-210-0078 - Patrol Field Services $ - $ 2,374 $ 2,374 001-210-0081 - Traffic $ - $ 567 $ 567
001-210-0082 - General Investigation $ - $ 922 $ 922
RFP
Support
PO
Support Total
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-120- 0042 - Purchasing
RFP
Support
PO
Support Total
001-210-0083 - Forensics Property $ - $ 1,780 $ 1,780
001-210-0084 - Dispatch $ - $ 78 $ 78
001-210-0085 - Records $ - $ 165 $ 165
001-210-0086 - Personnel & Training $ - $ 4,188 $ 4,188 001-210-0145 - Special Enforcement Teams $ - $ 1,018 $ 1,018 001-210-0147 - Intel/Emergency Management $ - $ 76 $ 76 001-210-8652 - San Manuel CCF 2017-2020 $ - $ 3,628 $ 3,628 001-380-0001 - Parks & Rec Administration $ - $ 1,028 $ 1,028 001-380-0069 - P&R Aquatics $ - $ 792 $ 792
001-380-0070 - Sports $ - $ 1,329 $ 1,329
001-380-0071 - Center for Individual Developmnt $ - $ 839 $ 839 001-380-0074 - Recreation & Community Programs $ - $ 163 $ 163 001-380-0075 - Senior Services $ - $ 1,648 $ 1,648
001-380-0077 - Outdoor Facilities $ 39,603 $ 2,227 $ 41,830 001-380-0502 - RSVP CFDA 94.002 $ - $ 462 $ 462
001-380-0509 - Senior Companion $ - $ 619 $ 619
001-380-0513 - Senior Nutrition CFDA 93.053 $ - $ 774 $ 774 001-380-1106 - P&R Cemetery Administration $ - $ 445 $ 445 001-400-0001 - PW Administration $ 13,201 $ 499 $ 13,700 001-400-0025 - Capital Projects $ - $ 585 $ 585
001-400-0027 - Stormwater Management $ - $ 229 $ 229
001-400-0031 - Real Property $ - $ 80 $ 80
001-400-0069 - PW Aquatics $ - $ 1,786 $ 1,786
001-400-0072 - Parks Maintenance $ - $ 6,660 $ 6,660
001-400-0088 - Street Maintenance $ - $ 413 $ 413
001-400-0089 - Graffiti Removal $ - $ 169 $ 169
001-400-0090 - Tree Maint (Urban Forestry) $ - $ 408 $ 408 001-400-0092 - Street Light Maintenance $ - $ 538 $ 538 001-400-0093 - Traffic Signal Maintenance $ - $ 1,205 $ 1,205 FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-120- 0042 - Purchasing
RFP
Support
PO
Support Total
001-400-0125 - Property Maintenance $ - $ 2,421 $ 2,421 001-400-0151 - Storm Drain $ - $ 381 $ 381
001-400-0152 - Traffic Signs & Markings $ - $ 263 $ 263 001-400-1106 - PW Cemetery Administration $ - $ 645 $ 645 001-400-8790 - Bryce Hanes Park Landscape Maint $ - $ 178 $ 178 001-470-0001 - Library Administration $ 13,201 $ 762 $ 13,963 001-470-0049 - Library Support Services $ - $ 838 $ 838 001-470-0063 - Central Library Services $ - $ 337 $ 337 001-470-0064 - Branch Library Services $ - $ 433 $ 433
005-General Plan Update $ - $ 1,457 $ 1,457
107-Cable Television Fund $ - $ 1,414 $ 1,414
108-Asset Forfeiture $ - $ 1,676 $ 1,676
111-AB2766 Air Quality $ - $ 692 $ 692
114-Emergency Solutions Grant CV1 $ - $ 2,855 $ 2,855
115-Emergency Solutions Grant CV2 $ - $ 545 $ 545
116-Emergency Solutions Grant 14.231 $ - $ 1,706 $ 1,706 117-Home Improvement Part 14.239 $ 13,201 $ 410 $ 13,610 118-Gang & Street Asset Forfeiture $ - $ 100 $ 100
119-Community Developmnt Block Grant $ - $ 3,493 $ 3,493 120-Neighborhood Stabil Prog (NSP1) $ - $ 353 $ 353
123-Federal Grant Programs $ 26,402 $ 18,959 $ 45,361
124-Animal Control $ 26,402 $ 6,265 $ 32,666
125-RMRA-GAS TAX $ - $ 11,134 $ 11,134
126-Gas Tax Fund $ - $ 15,893 $ 15,893
127-Low Mod Housing Fund $ - $ 195 $ 195
128-Traffic Safety $ - $ 2,334 $ 2,334
129-Measure I $ - $ 5,960 $ 5,960
131-CDBG-CV1 $ - $ 2,120 $ 2,120
208-Verdemont Capital Project $ - $ 180 $ 180
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-120- 0042 - Purchasing
RFP
Support
PO
Support Total
247-Cultural Developmnt Construction $ - $ 7,035 $ 7,035 248-Storm Drain Construction $ - $ 815 $ 815
254-Assessment District $ - $ 331 $ 331
263-Local Regional Circulation $ - $ 912 $ 912
264-Regional Circulation System $ - $ 3,233 $ 3,233
266-Public Use Facilities $ - $ 1,217 $ 1,217
268-AB 1600 Parkland and Op $ - $ 534 $ 534
269-Quimby Act Parkland $ - $ 1,256 $ 1,256
527-Integrated Waste Management $ - $ 2,754 $ 2,754
629-Liability Insurance Fund $ - $ 2,822 $ 2,822
635-Fleet Services Fund $ 13,201 $ 16,807 $ 30,008
678-Workers Compensation $ - $ 1,282 $ 1,282
679-Information Technology $ 26,402 $ 16,136 $ 42,537
710-Successor Agency $ - $ 94 $ 94
Total $513,868 $234,120 $747,988
FY23 FULL COST ALLOCATION PLAN
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12 Budget
The Budget Division is part of the Finance Department and is responsible for leading City Departments through annual budget development and drafting City-wide operating and capital budgets for City Council review and approval. Following budget adoption, the Budget Division oversees compliance measures to ensure that budget operations are consistent with the approved budget. The Budget Division’s costs are allocated to Receiving Departments as follows:
• Operating Budget- represents costs associated with developing the operating budget used for the day-to-day actions of City Departments. This support includes developing the budget narrative, budget templates, and presenting the budget for adoption. These costs are allocated based on budgeted expenditures.1 • Capital Budget - represents costs associated with developing the capital budget based upon the funds and anticipated projects within the City. These costs are allocated based on a five-year (5-year) average of capital budgeted expenditures.

The chart on the following page illustrates the functions and measures used to allocate the Finance Budget program’s costs. The top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.
1 The following cost categories: debt service interest, debt service principal, transfers out, and any large one-time expenditures (i.e. Claim Payments, etc.) were excluded from the budgeted expenditures.

FY23 FULL COST ALLOCATION PLAN
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BUDGET
Operating Budget
Budgeted Expenditures
Capital Budget
5 Yr. Avg. Capital Budgeted
Expenditures
FY23 FULL COST ALLOCATION PLAN
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COSTS TO BE ALLOCATED
001-120- 0043 - Budget
First Second
Allocation Allocation Total
Departmental Expenditures $ 853,898 $ 853,898
Total Deductions $ - $ -
Incoming Costs
001-100- 0001 - City Manager Administration $ 6,290 $ 896 $ 7,186 001-110- 0001 - Human Resources Administration $ 8,964 $ 1,083 $ 10,047 001-120- 0017 - Treasurer $ 1,011 $ 86 $ 1,097
001-120- 0039 - Accounting $ 441 $ 37 $ 478
001-120- 0040 - Payroll & Benefits $ 1,470 $ 156 $ 1,626 001-120- 0043 - Budget $ 2,944 $ 2,944
001-400- 0036 - Custodial Maintenance $ 2,544 $ 2,544
001-400- 0037 - Building Maintenance $ 40,308 $ 40,308
Total Incoming Costs $ 18,176 $ 48,054 $ 66,230
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 872,075 $ 48,054 $ 920,128 FY23 FULL COST ALLOCATION PLAN
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DEPARTMENTAL EXPENSE DETAIL
001-120- 0043 - Budget
Distribution Percentage 80.00% 20.00%
Expense Type $
Personnel
Salaries & Benefits $ 511,200 S $ 408,960 $ 102,240
Subtotal Personnel Cost $ 511,200 $ 408,960 $ 102,240
Operating Services & Supplies
Internal Service Charges $ 49,194 S $ 39,355 $ 9,839
M&O / Contractual Expenses $ 157,904 S $ 126,323 $ 31,581 Other Operating Expense $ 600 S $ 480 $ 120
Other Professional and Contractual Services $ 135,000 S $ 108,000 $ 27,000 Subtotal Operating Cost $ 342,698 $ 274,158 $ 68,540
DEPARTMENTAL EXPENDITURES $ 853,898 $ 683,119 $ 170,780 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ -
FUNCTIONAL COST $ 853,898 $ 683,119 $ 170,780
First Allocation
Incoming - All Others $ 18,176 $ 14,541 $ 3,635
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ - $ -
Subtotal of First Allocation $ 872,075 $ 697,660 $ 174,415 Second Allocation
Incoming - All Others $ 48,054 $ 38,443 $ 9,611
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ - $ -
Subtotal of Second Allocation $ 48,054 $ 38,443.06 $ 9,610.76 TOTAL ALLOCATED $ 920,128 $ 736,103 $ 184,026
Spread
Method
Operating
Budget Capital Budget
FY23 FULL COST ALLOCATION PLAN
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001-120- 0043 - Budget .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Operating Budget .
.
001-100- 0001 - City Manager Administration 2,265,100.39 1.119% $ 7,810 $ 7,810 $ 7,810 001-120- 0039 - Accounting 1,110,541.91 0.549% $ 3,829 $ 3,829 $ 3,829 001-120- 0040 - Payroll & Benefits 354,141.32 0.175% $ 1,221 $ 1,221 $ 1,221 001-120- 0042 - Purchasing 666,005.75 0.329% $ 2,296 $ 2,296 $ 2,296 001-120- 0043 - Budget 853,898.24 0.422% $ 2,944 $ 2,944 $ 2,944 001-120- 0154 - Grants 664,286.44 0.328% $ 2,290 $ 2,290 $ 135 $ 2,426 001-400- 0037 - Building Maintenance 2,772,053.65 1.370% $ 9,558 $ 9,558 $ 565 $ 10,123 001-020-0022 - City Council 505,097.25 0.250% $ 1,742 $ 1,742 $ 103 $ 1,844 001-020-0023 - Council Support 426,785.14 0.211% $ 1,471 $ 1,471 $ 87 $ 1,559 001-030-0009 - Elections 411,603.95 0.203% $ 1,419 $ 1,419 $ 84 $ 1,503 001-090-0133 - CATV 256,601.46 0.127% $ 885 $ 885 $ 52 $ 937 001-090-0150 - Violence Intervention 232,286.93 0.115% $ 801 $ 801 $ 47 $ 848 001-180-0021 - Enforcement & Beautification 3,638,170.66 1.798% $ 12,544 $ 12,544 $ 742 $ 13,286 001-380-0075 - Senior Services 383,359.93 0.189% $ 1,322 $ 1,322 $ 78 $ 1,400 001-380-0076 - Special Events 40,000.00 0.020% $ 138 $ 138 $ 8 $ 146 001-380-0077 - Outdoor Facilities 242,002.58 0.120% $ 834 $ 834 $ 49 $ 884 001-380-0502 - RSVP CFDA 94.002 92,651.60 0.046% $ 319 $ 319 $ 19 $ 338 001-400-0026 - Traffic Engineering 825,038.23 0.408% $ 2,845 $ 2,845 $ 168 $ 3,013 001-400-0027 - Stormwater Management 601,378.76 0.297% $ 2,073 $ 2,073 $ 123 $ 2,196 001-400-0088 - Street Maintenance 1,217,112.17 0.602% $ 4,196 $ 4,196 $ 248 $ 4,445 001-400-0089 - Graffiti Removal 530,263.01 0.262% $ 1,828 $ 1,828 $ 108 $ 1,936 001-400-0093 - Traffic Signal Maintenance 1,109,744.49 0.548% $ 3,826 $ 3,826 $ 226 $ 4,052 001-400-0099 - Right of Way Cleaning 994,584.84 0.492% $ 3,429 $ 3,429 $ 203 $ 3,632 005-General Plan Update 2,051,260.00 1.014% $ 7,072 $ 7,072 $ 418 $ 7,491 107-Cable Television Fund 285,500.00 0.141% $ 984 $ 984 $ 58 $ 1,043 127-Low Mod Housing Fund 445,000.00 0.220% $ 1,534 $ 1,534 $ 91 $ 1,625 243-Park Construciton Fund - 0.000% $ - $ - $ - $ -
Total 202,345,884.71 100.000% $697,660 $697,660 $ 38,443 $736,103 .

Allocation Basis: FY 23 Budgeted Expenditures
.

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

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ALLOCATION SUMMARY
001-120- 0043 - Budget
001-030- 0001 - City Clerk Administration $ 2,816 $ - $ 2,816 001-030- 0011 - Records Managment $ 882 $ - $ 882
001-050- 0005 - City Attorney Municipal Legal Service $ 10,951 $ - $ 10,951 001-090- 0067 - Customer & Neighborhood Services $ 2,485 $ - $ 2,485 001-100- 0001 - City Manager Administration $ 7,810 $ - $ 7,810 001-110- 0001 - Human Resources Administration $ 8,648 $ - $ 8,648 001-120- 0001 - Finance Administration $ 2,671 $ - $ 2,671 001-120- 0017 - Treasurer $ 981 $ - $ 981
001-120- 0039 - Accounting $ 3,829 $ - $ 3,829
001-120- 0040 - Payroll & Benefits $ 1,221 $ - $ 1,221
001-120- 0042 - Purchasing $ 2,296 $ - $ 2,296
001-120- 0043 - Budget $ 2,944 $ - $ 2,944
001-120- 0154 - Grants $ 2,426 $ - $ 2,426
001-400- 0036 - Custodial Maintenance $ 5,710 $ - $ 5,710 001-400- 0037 - Building Maintenance $ 10,123 $ - $ 10,123 001-010-0001 - Mayor Administration $ 1,378 $ - $ 1,378 001-020-0022 - City Council $ 1,844 $ - $ 1,844
001-020-0023 - Council Support $ 1,559 $ - $ 1,559
001-030-0009 - Elections $ 1,503 $ - $ 1,503
001-030-0010 - Passport Acceptance $ 10 $ - $ 10
001-090-0133 - CATV $ 937 $ - $ 937
001-090-0150 - Violence Intervention $ 848 $ - $ 848
001-100-0016 - Air Quality & Rideshare $ 243 $ - $ 243
001-120-0012 - Business Registration $ 4,720 $ - $ 4,720 001-180-0001 - CED Administration $ 4,737 $ - $ 4,737
001-180-0021 - Enforcement & Beautification $ 13,286 $ - $ 13,286 Operating
Budget
Capital
Budget Total
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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ALLOCATION SUMMARY
001-120- 0043 - Budget
Operating
Budget
Capital
Budget Total
001-180-0028 - Building and Safety $ 10,125 $ - $ 10,125 001-180-0029 - Planning $ 4,272 $ - $ 4,272
001-180-0030 - CED Land Development $ 16 $ - $ 16
001-180-0144 - Economic Development $ 2,239 $ - $ 2,239 001-180-8661 - Cannabis Cultivation $ 555 $ - $ 555
001-210-0001 - Police Administration $ 26,112 $ - $ 26,112 001-210-0062 - Public Safety Systems $ 4,000 $ - $ 4,000 001-210-0078 - Patrol Field Services $ 212,277 $ - $212,277 001-210-0080 - Gang & Multiple Enforcement Team $ 32 $ - $ 32 001-210-0081 - Traffic $ 14,298 $ - $ 14,298
001-210-0082 - General Investigation $ 43,269 $ - $ 43,269 001-210-0083 - Forensics Property $ 6,629 $ - $ 6,629
001-210-0084 - Dispatch $ 15,572 $ - $ 15,572
001-210-0085 - Records $ 6,534 $ - $ 6,534
001-210-0086 - Personnel & Training $ 7,630 $ - $ 7,630 001-210-0145 - Special Enforcement Teams $ 30,890 $ - $ 30,890 001-210-0147 - Intel/Emergency Management $ 5,678 $ - $ 5,678 001-210-0153 - Commercial Enforcement $ 5,681 $ - $ 5,681 001-210-4911 - PD Special Events Reimb OT $ 3,707 $ - $ 3,707 001-210-5076 - Fireworks Enforcement $ 259 $ - $ 259
001-210-8652 - San Manuel CCF 2017-2020 $ 4,578 $ - $ 4,578 001-210-8654 - Dignity Health $ 1,381 $ - $ 1,381
001-380-0001 - Parks & Rec Administration $ 5,383 $ - $ 5,383 001-380-0069 - P&R Aquatics $ 1,360 $ - $ 1,360
001-380-0070 - Sports $ 471 $ - $ 471
001-380-0071 - Center for Individual Developmnt $ 862 $ - $ 862 FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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ALLOCATION SUMMARY
001-120- 0043 - Budget
Operating
Budget
Capital
Budget Total
001-380-0073 - Citywide Activities $ 1,125 $ - $ 1,125
001-380-0074 - Recreation & Community Programs $ 3,728 $ - $ 3,728 001-380-0075 - Senior Services $ 1,400 $ - $ 1,400
001-380-0076 - Special Events $ 146 $ - $ 146
001-380-0077 - Outdoor Facilities $ 884 $ - $ 884
001-380-0502 - RSVP CFDA 94.002 $ 338 $ - $ 338
001-380-0509 - Senior Companion $ 336 $ - $ 336
001-380-0513 - Senior Nutrition CFDA 93.053 $ 279 $ - $ 279 001-380-1106 - P&R Cemetery Administration $ 476 $ - $ 476 001-400-0001 - PW Administration $ 2,536 $ - $ 2,536
001-400-0025 - Capital Projects $ 10,151 $ - $ 10,151
001-400-0026 - Traffic Engineering $ 3,013 $ - $ 3,013
001-400-0027 - Stormwater Management $ 2,196 $ - $ 2,196 001-400-0030 - PW Land Development $ 10,409 $ - $ 10,409 001-400-0031 - Real Property $ 1,621 $ - $ 1,621
001-400-0069 - PW Aquatics $ 922 $ - $ 922
001-400-0072 - Parks Maintenance $ 8,412 $ - $ 8,412
001-400-0088 - Street Maintenance $ 4,445 $ - $ 4,445
001-400-0089 - Graffiti Removal $ 1,936 $ - $ 1,936
001-400-0090 - Tree Maint (Urban Forestry) $ 3,663 $ - $ 3,663 001-400-0091 - Concrete Maintence $ 2,572 $ - $ 2,572
001-400-0092 - Street Light Maintenance $ 150 $ - $ 150 001-400-0093 - Traffic Signal Maintenance $ 4,052 $ - $ 4,052 001-400-0099 - Right of Way Cleaning $ 3,632 $ - $ 3,632 001-400-0125 - Property Maintenance $ 1,311 $ - $ 1,311 001-400-0151 - Storm Drain $ 2,073 $ - $ 2,073
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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ALLOCATION SUMMARY
001-120- 0043 - Budget
Operating
Budget
Capital
Budget Total
001-400-0152 - Traffic Signs & Markings $ 828 $ - $ 828 001-400-1106 - PW Cemetery Administration $ 4,282 $ - $ 4,282 001-400-8790 - Bryce Hanes Park Landscape Maint $ 214 $ - $ 214 001-470-0001 - Library Administration $ 1,728 $ - $ 1,728 001-470-0049 - Library Support Services $ 1,904 $ - $ 1,904 001-470-0063 - Central Library Services $ 3,658 $ - $ 3,658 001-470-0064 - Branch Library Services $ 2,284 $ - $ 2,284 001-470-0520 - Adult Basic Education $ 43 $ - $ 43
002-Bankruptcy Settlement $ 268 $ - $ 268
005-General Plan Update $ 7,491 $ - $ 7,491
107-Cable Television Fund $ 1,043 $ - $ 1,043
108-Asset Forfeiture $ 1,010 $ - $ 1,010
111-AB2766 Air Quality $ 45 $ - $ 45
116-Emergency Solutions Grant 14.231 $ 1,198 $ - $ 1,198 117-Home Improvement Part 14.239 $ 4,949 $ - $ 4,949
118-Gang & Street Asset Forfeiture $ 329 $ - $ 329
119-Community Developmnt Block Grant $ 10,584 $ 26,313 $ 36,897 123-Federal Grant Programs $ 20,750 $ 26,362 $ 47,112
124-Animal Control $ 13,584 $ 739 $ 14,323
125-RMRA-GAS TAX $ - $ 36,449 $ 36,449
126-Gas Tax Fund $ 18,111 $ - $ 18,111
127-Low Mod Housing Fund $ 1,625 $ - $ 1,625
129-Measure I $ - $ 13,671 $ 13,671
246-Public Improvement Fund $ - $ 4,926 $ 4,926
247-Cultural Developmnt Construction $ - $ 9,851 $ 9,851 248-Storm Drain Construction $ - $ 17,240 $ 17,240
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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ALLOCATION SUMMARY
001-120- 0043 - Budget
Operating
Budget
Capital
Budget Total
254-Assessment District $ 47 $ - $ 47
258-Prop 1B Local Street $ - $ 7,635 $ 7,635
264-Regional Circulation System $ - $ 32,960 $ 32,960
266-Public Use Facilities $ - $ 2,955 $ 2,955
269-Quimby Act Parkland $ - $ 4,926 $ 4,926
527-Integrated Waste Management $ 4,481 $ - $ 4,481
629-Liability Insurance Fund $ 1,827 $ - $ 1,827
635-Fleet Services Fund $ 11,320 $ - $ 11,320
678-Workers Compensation $ 6,633 $ - $ 6,633
679-Information Technology $ 27,141 $ - $ 27,141
710-Successor Agency $ 6,253 $ - $ 6,253
Total $ 736,103 $184,026 $920,128
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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13 Grants
The Grants Division is part of the Finance Department and is responsible for the financial management of grants including preparation and reporting. The Grants Division’s costs are allocated to Receiving Departments as follows:
• Grant Support - represents costs associated with managing and reporting on grants. These costs are allocated based on budgeted expenditures per grant per fund.

The chart on the following page illustrates the functions and measures used to allocate the Finance Grant 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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GRANTS
Grant Support
Grant Budgeted Expenditures
per Grant and per Fund
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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COSTS TO BE ALLOCATED
001-120- 0154 - Grants
First Second
Allocation Allocation Total
Departmental Expenditures $ 664,287 $ 664,287
Total Deductions $ - $ -
Incoming Costs
001-100- 0001 - City Manager Administration $ 4,550 $ 648 $ 5,198 001-110- 0001 - Human Resources Administration $ 11,952 $ 1,444 $ 13,396 001-120- 0017 - Treasurer $ 786 $ 67 $ 853
001-120- 0040 - Payroll & Benefits $ 1,961 $ 208 $ 2,168 001-120- 0043 - Budget $ 2,290 $ 135 $ 2,426
001-400- 0036 - Custodial Maintenance $ 3,393 $ 3,393
001-400- 0037 - Building Maintenance $ 53,744 $ 53,744
Total Incoming Costs $ 21,539 $ 59,639 $ 81,178
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 685,826 $ 59,639 $ 745,465 FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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DEPARTMENTAL EXPENSE DETAIL
001-120- 0154 - Grants
Distribution Percentage 0.00% 100.00%
Expense Type $
Personnel
Salaries & Benefits $ 589,110 S $ - $ 589,110
Subtotal Personnel Cost $ 589,110 $ - $ 589,110
Operating Services & Supplies
Internal Service Charges $ 58,647 S $ - $ 58,647
M&O / Contractual Expenses $ 16,530 S $ - $ 16,530
Subtotal Operating Cost $ 75,177 $ - $ 75,177
DEPARTMENTAL EXPENDITURES $ 664,287 $ - $ 664,287
Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ -
FUNCTIONAL COST $ 664,287 $ - $ 664,287
First Allocation
Incoming - All Others $ 21,539 $ - $ 21,539
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 685,826 $ 685,826
Second Allocation
Incoming - All Others $ 59,639 $ - $ 59,639
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 59,639 $ 59,638.64
TOTAL ALLOCATED $ 745,465 $ 745,465
Spread
Method
General
Admin Grant Support
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-120- 0154 - Grants .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Grant Support .
.
008-American Rescue Plan Fund 13,240.47 0.045% $ 312 $ 312 $ 27 $ 339 114-Emergency Solutions Grant CV1 407,321.88 1.399% $ 9,595 $ 9,595 $ 834 $ 10,430 115-Emergency Solutions Grant CV2 310,929.36 1.068% $ 7,325 $ 7,325 $ 637 $ 7,962 116-Emergency Solutions Grant 14.231 784,709.82 2.695% $ 18,486 $ 18,486 $ 1,607 $ 20,093 117-Home Improvement Part 14.239 459,051.55 1.577% $ 10,814 $ 10,814 $ 940 $ 11,754 119-Community Developmnt Block Grant 4,111,297.50 14.122% $ 96,851 $ 96,851 $ 8,422 $105,273 120-Neighborhood Stabil Prog (NSP1) 1,666,336.13 5.724% $ 39,254 $ 39,254 $ 3,414 $ 42,668 123-Federal Grant Programs 18,460,061.06 63.408% $434,868 $434,868 $ 37,816 $472,684 127-Low Mod Housing Fund 772,723.85 2.654% $ 18,203 $ 18,203 $ 1,583 $ 19,786 131-CDBG-CV1 224,569.60 0.771% $ 5,290 $ 5,290 $ 460 $ 5,750 140-PLHA Program 1,003.40 0.003% $ 24 $ 24 $ 2 $ 26
265-Library Facilites 78,482.34 0.270% $ 1,849 $ 1,849 $ 161 $ 2,010 527-Integrated Waste Management 1,823,433.39 6.263% $ 42,955 $ 42,955 $ 3,735 $ 46,690 Total 29,113,160.35 100.000% $685,826 $685,826 $ 59,639 $745,465 .

Allocation Basis: Grant Budgeted Expenditures
.

Source of Allocation: Grant Funding - Fund Dept Division FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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ALLOCATION SUMMARY
001-120- 0154 - Grants
008-American Rescue Plan Fund $ 339 $ 339
114-Emergency Solutions Grant CV1 $ 10,430 $ 10,430
115-Emergency Solutions Grant CV2 $ 7,962 $ 7,962
116-Emergency Solutions Grant 14.231 $ 20,093 $ 20,093
117-Home Improvement Part 14.239 $ 11,754 $ 11,754
119-Community Developmnt Block Grant $ 105,273 $105,273 120-Neighborhood Stabil Prog (NSP1) $ 42,668 $ 42,668
123-Federal Grant Programs $ 472,684 $472,684
127-Low Mod Housing Fund $ 19,786 $ 19,786
131-CDBG-CV1 $ 5,750 $ 5,750
140-PLHA Program $ 26 $ 26
265-Library Facilites $ 2,010 $ 2,010
527-Integrated Waste Management $ 46,690 $ 46,690
Total $ 745,465 $745,465
Grant
Support Total
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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14 Custodial Maintenance
The Custodial Maintenance Division is part of the Public Works Department and is responsible for providing janitorial services to City facilities. The Division’s costs are allocated to Receiving Departments as follows:
• Custodial Services - represents costs associated with providing routine janitorial services to City owned and occupied buildings. These costs are allocated based on hours of custodial services per building maintained.

The chart on the following page illustrates the functions and measures used to allocate Public Works Custodial Maintenance 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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CUSTODIAL MAINTENANCE
Custodial Services
Hours of Custodial Services
by Building Maintained
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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COSTS TO BE ALLOCATED
001-400- 0036 - Custodial Maintenance
First Second
Allocation Allocation Total
Departmental Expenditures $ 1,563,690 $ 1,563,690
Total Deductions $ - $ -
Incoming Costs
001-030- 0011 - Records Managment $ 659 $ 56 $ 715
001-100- 0001 - City Manager Administration $ 10,710 $ 1,526 $ 12,236 001-110- 0001 - Human Resources Administration $ 50,350 $ 6,082 $ 56,432 001-120- 0001 - Finance Administration $ 2,576 $ 588 $ 3,164 001-120- 0017 - Treasurer $ 1,851 $ 157 $ 2,008
001-120- 0039 - Accounting $ 5,455 $ 459 $ 5,914
001-120- 0040 - Payroll & Benefits $ 5,318 $ 563 $ 5,882 001-120- 0042 - Purchasing $ 776 $ 78 $ 854
001-120- 0043 - Budget $ 5,391 $ 319 $ 5,710
001-400- 0037 - Building Maintenance $ 40,635 $ 40,635
Total Incoming Costs $ 83,087 $ 50,464 $ 133,550
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 1,646,776 $ 50,464 $ 1,697,240 FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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DEPARTMENTAL EXPENSE DETAIL
001-400- 0036 - Custodial Maintenance
Distribution Percentage 0.00% 100.00%
Expense Type $
Personnel
Salaries & Benefits $ 1,264,767 S $ - $ 1,264,767
Subtotal Personnel Cost $ 1,264,767 $ - $ 1,264,767
Operating Services & Supplies
Internal Service Charges $ 215,623 S $ - $ 215,623
M&O / Contractual Expenses $ 83,300 S $ - $ 83,300
Subtotal Operating Cost $ 298,923 $ - $ 298,923
DEPARTMENTAL EXPENDITURES $ 1,563,690 $ - $ 1,563,690
Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ -
FUNCTIONAL COST $ 1,563,690 $ - $ 1,563,690
First Allocation
Incoming - All Others $ 83,087 $ - $ 83,087
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 1,646,776 $ 1,646,776
Second Allocation
Incoming - All Others $ 50,464 $ - $ 50,464
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 50,464 $ 50,463.93
TOTAL ALLOCATED $ 1,697,240 $ 1,697,240
Spread
Method
General
Admin Custodial Services
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-400- 0036 - Custodial Maintenance .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Custodial Services .
.
001-050- 0005 - City Attorney Municipal Legal Service 0.31 0.052% $ 848 $ 848 $ 848 001-100- 0001 - City Manager Administration 3.26 0.541% $ 8,905 $ 8,905 $ 8,905 001-110- 0001 - Human Resources Administration 2.92 0.484% $ 7,973 $ 7,973 $ 7,973 001-120- 0001 - Finance Administration 0.93 0.155% $ 2,544 $ 2,544 $ 2,544 001-120- 0017 - Treasurer 0.44 0.072% $ 1,187 $ 1,187 $ 1,187 001-120- 0039 - Accounting 1.65 0.273% $ 4,495 $ 4,495 $ 4,495 001-120- 0040 - Payroll & Benefits 0.71 0.118% $ 1,951 $ 1,951 $ 1,951 001-120- 0042 - Purchasing 1.24 0.206% $ 3,393 $ 3,393 $ 3,393 001-120- 0043 - Budget 0.93 0.155% $ 2,544 $ 2,544 $ 2,544 001-120- 0154 - Grants 1.24 0.206% $ 3,393 $ 3,393 $ 3,393 001-010-0001 - Mayor Administration 0.62 0.103% $ 1,696 $ 1,696 $ 53 $ 1,749 001-020-0022 - City Council 2.18 0.361% $ 5,937 $ 5,937 $ 186 $ 6,123 001-020-0023 - Council Support 0.62 0.103% $ 1,696 $ 1,696 $ 53 $ 1,749 001-100-0016 - Air Quality & Rideshare 0.16 0.026% $ 424 $ 424 $ 13 $ 437 001-180-0001 - CED Administration 17.07 2.829% $ 46,594 $ 46,594 $ 1,461 $ 48,055 001-180-0021 - Enforcement & Beautification 65.66 10.882% $ 179,207 $ 179,207 $ 5,619 $ 184,826 001-180-0028 - Building and Safety 38.24 6.337% $ 104,362 $ 104,362 $ 3,272 $ 107,634 001-180-0029 - Planning 18.38 3.047% $ 50,178 $ 50,178 $ 1,573 $ 51,751 001-180-0144 - Economic Development 5.25 0.871% $ 14,337 $ 14,337 $ 449 $ 14,786 001-210-0001 - Police Administration 95.00 15.746% $ 259,299 $ 259,299 $ 8,130 $ 267,429 001-380-0074 - Recreation & Community Programs 113.33 18.785% $ 309,339 $ 309,339 $ 9,699 $ 319,038 001-400-0026 - Traffic Engineering 15.29 2.535% $ 41,745 $ 41,745 $ 1,309 $ 43,054 001-400-0030 - PW Land Development 21.85 3.621% $ 59,635 $ 59,635 $ 1,870 $ 61,505 001-470-0001 - Library Administration 116.67 19.337% $ 318,437 $ 318,437 $ 9,984 $ 328,421 117-Home Improvement Part 14.239 0.79 0.131% $ 2,150 $ 2,150 $ 67 $ 2,218 119-Community Developmnt Block Grant 22.85 3.787% $ 62,364 $ 62,364 $ 1,955 $ 64,319 629-Liability Insurance Fund 0.64 0.106% $ 1,739 $ 1,739 $ 55 $ 1,793 678-Workers Compensation 0.48 0.080% $ 1,315 $ 1,315 $ 41 $ 1,356 679-Information Technology 54.62 9.053% $ 149,088 $ 149,088 $ 4,674 $ 153,763 Total 603.33 100.000% $ 1,646,776 $ 1,646,776 $ 50,464 $ 1,697,240 .

Allocation Basis: Custodial Work Hours per Building Maintained .

Source of Allocation: Custodial Schedule / Hours
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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ALLOCATION SUMMARY
001-400- 0036 - Custodial Maintenance
001-050- 0005 - City Attorney Municipal Legal Service $ 848 $ 848 001-100- 0001 - City Manager Administration $ 8,905 $ 8,905 001-110- 0001 - Human Resources Administration $ 7,973 $ 7,973 001-120- 0001 - Finance Administration $ 2,544 $ 2,544
001-120- 0017 - Treasurer $ 1,187 $ 1,187
001-120- 0039 - Accounting $ 4,495 $ 4,495
001-120- 0040 - Payroll & Benefits $ 1,951 $ 1,951
001-120- 0042 - Purchasing $ 3,393 $ 3,393
001-120- 0043 - Budget $ 2,544 $ 2,544
001-120- 0154 - Grants $ 3,393 $ 3,393
001-010-0001 - Mayor Administration $ 1,749 $ 1,749
001-020-0022 - City Council $ 6,123 $ 6,123
001-020-0023 - Council Support $ 1,749 $ 1,749
001-100-0016 - Air Quality & Rideshare $ 437 $ 437
001-180-0001 - CED Administration $ 48,055 $ 48,055
001-180-0021 - Enforcement & Beautification $ 184,826 $ 184,826 001-180-0028 - Building and Safety $ 107,634 $ 107,634
001-180-0029 - Planning $ 51,751 $ 51,751
001-180-0144 - Economic Development $ 14,786 $ 14,786
001-210-0001 - Police Administration $ 267,429 $ 267,429 001-380-0074 - Recreation & Community Programs $ 319,038 $ 319,038 001-400-0026 - Traffic Engineering $ 43,054 $ 43,054
001-400-0030 - PW Land Development $ 61,505 $ 61,505
001-470-0001 - Library Administration $ 328,421 $ 328,421 117-Home Improvement Part 14.239 $ 2,218 $ 2,218
119-Community Developmnt Block Grant $ 64,319 $ 64,319
629-Liability Insurance Fund $ 1,793 $ 1,793
678-Workers Compensation $ 1,356 $ 1,356
679-Information Technology $ 153,763 $ 153,763
Total $ 1,697,240 $ 1,697,240
Custodial
Services Total
FY23 FULL COST ALLOCATION PLAN
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15 Building Maintenance
The Building Maintenance Division is part of the Public Works Department and is responsible for providing preventative and reactive mechanical, electrical, plumbing, and structural services to City-owned buildings. The Division’s costs are allocated to Receiving Departments as follows:
• Building Maintenance - represents costs associated with the daily upkeep and repair of City-owned and occupied facilities. These costs are allocated based on a two-year average of the number of work orders by location.

The chart on the following page illustrates the functions and measures used to allocate Public Works Building Maintenance 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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BUILDING MAINTENANCE
Building Maintenance
2 Yr. Avg. # of Work Orders
by Dept.

FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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COSTS TO BE ALLOCATED
001-400- 0037 - Building Maintenance
First Second
Allocation Allocation Total
Departmental Expenditures $2,772,054 $2,772,054
Total Deductions $ - $ -
Incoming Costs
001-030- 0011 - Records Managment $ 221 $ 18 $ 239
001-090- 0067 - Customer & Neighborhood Services $ 2,767 $ 159 $ 2,926 001-100- 0001 - City Manager Administration $ 20,311 $ 2,893 $ 23,204 001-110- 0001 - Human Resources Administration $ 26,445 $ 3,194 $ 29,639 001-120- 0001 - Finance Administration $ 2,576 $ 588 $ 3,164 001-120- 0017 - Treasurer $ 3,281 $ 279 $ 3,560
001-120- 0039 - Accounting $ 34,834 $ 2,931 $ 37,764
001-120- 0040 - Payroll & Benefits $ 3,848 $ 408 $ 4,255 001-120- 0042 - Purchasing $ 22,898 $ 2,536 $ 25,434
001-120- 0043 - Budget $ 9,558 $ 565 $ 10,123
001-400- 0037 - Building Maintenance $ 29,400 $ 29,400
Total Incoming Costs $ 126,738 $ 42,970 $ 169,708
Capital Outlay $ (40,000)
Total Cost Adjustments $ (40,000) $ (40,000)
Total Costs to be Allocated $2,858,792 $ 42,970 $2,901,762 FY23 FULL COST ALLOCATION PLAN
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DEPARTMENTAL EXPENSE DETAIL
001-400- 0037 - Building Maintenance
Distribution Percentage 100.00%
Expense Type $
Personnel
Salaries & Benefits $ 930,086 S $ 930,086
Fringe Benefits $ - S $ -
Subtotal Personnel Cost $ 930,086 $ 930,086
Operating Services & Supplies
Internal Service Charges $ 231,193 S $ 231,193
M&O / Contractual Expenses $ 524,075 S $ 524,075
Other Operating Expense $ 4,300 S $ 4,300
Other Professional and Contractual Services $ 1,042,400 S $ 1,042,400 Capital Outlay $ 40,000 S $ 40,000
Subtotal Operating Cost $ 1,841,968 $ 1,841,968
DEPARTMENTAL EXPENDITURES $ 2,772,054 $ 2,772,054
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Capital Outlay $ (40,000) P $ (40,000)
Subtotal Cost Adjustments $ (40,000) $ (40,000)
FUNCTIONAL COST $ 2,732,054 $ 2,732,054
First Allocation
Incoming - All Others $ 126,738 $ 126,738
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 2,858,792 $ 2,858,792
Second Allocation
Incoming - All Others $ 42,970 $ 42,970
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 42,970 $ 42,969.96
TOTAL ALLOCATED $ 2,901,762 $ 2,901,762
S
pr
ea
Building
Maintenance
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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001-400- 0037 - Building Maintenance .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Building Maintenance .
.
001-030- 0001 - City Clerk Administration 7.85 0.254% $ 7,248 $ 7,248 $ 7,248 001-030- 0011 - Records Managment 2.53 0.082% $ 2,333 $ 2,333 $ 2,333 001-050- 0005 - City Attorney Municipal Legal Service 14.55 0.470% $ 13,436 $ 13,436 $ 13,436 001-100- 0001 - City Manager Administration 152.78 4.935% $ 141,078 $ 141,078 $ 141,078 001-110- 0001 - Human Resources Administration 138.78 4.482% $ 128,145 $ 128,145 $ 128,145 001-120- 0001 - Finance Administration 57.15 1.846% $ 52,774 $ 52,774 $ 52,774 001-120- 0017 - Treasurer 20.37 0.658% $ 18,810 $ 18,810 $ 18,810 001-120- 0039 - Accounting 77.12 2.491% $ 71,211 $ 71,211 $ 71,211 001-120- 0040 - Payroll & Benefits 33.47 1.081% $ 30,903 $ 30,903 $ 30,903 001-120- 0042 - Purchasing 58.20 1.880% $ 53,744 $ 53,744 $ 53,744 001-120- 0043 - Budget 43.65 1.410% $ 40,308 $ 40,308 $ 40,308 001-120- 0154 - Grants 58.20 1.880% $ 53,744 $ 53,744 $ 53,744 001-400- 0036 - Custodial Maintenance 44.01 1.421% $ 40,635 $ 40,635 $ 40,635 001-400- 0037 - Building Maintenance 31.84 1.028% $ 29,400 $ 29,400 $ 29,400 001-010-0001 - Mayor Administration 29.10 0.940% $ 26,872 $ 26,872 $ 531 $ 27,403 001-020-0022 - City Council 101.86 3.290% $ 94,052 $ 94,052 $ 1,858 $ 95,910 001-020-0023 - Council Support 29.10 0.940% $ 26,872 $ 26,872 $ 531 $ 27,403 001-030-0009 - Elections 0.45 0.015% $ 417 $ 417 $ 8 $ 425 001-100-0016 - Air Quality & Rideshare 7.28 0.235% $ 6,718 $ 6,718 $ 133 $ 6,851 001-120-0012 - Business Registration 19.54 0.631% $ 18,046 $ 18,046 $ 357 $ 18,403 001-180-0001 - CED Administration 28.00 0.904% $ 25,857 $ 25,857 $ 511 $ 26,368 001-180-0021 - Enforcement & Beautification 32.70 1.056% $ 30,196 $ 30,196 $ 597 $ 30,793 001-180-0028 - Building and Safety 19.04 0.615% $ 17,585 $ 17,585 $ 347 $ 17,932 001-180-0029 - Planning 9.16 0.296% $ 8,455 $ 8,455 $ 167 $ 8,622 001-180-0144 - Economic Development 2.62 0.085% $ 2,416 $ 2,416 $ 48 $ 2,463 001-210-0001 - Police Administration 385.50 12.452% $ 355,964 $ 355,964 $ 7,032 $ 362,996 001-380-0001 - Parks & Rec Administration 12.63 0.408% $ 11,663 $ 11,663 $ 230 $ 11,893 001-380-0074 - Recreation & Community Programs 666.00 21.512% $ 614,973 $ 614,973 $ 12,149 $ 627,122 001-400-0001 - PW Administration 12.17 0.393% $ 11,236 $ 11,236 $ 222 $ 11,458 001-400-0025 - Capital Projects 67.33 2.175% $ 62,170 $ 62,170 $ 1,228 $ 63,398 001-400-0026 - Traffic Engineering 7.62 0.246% $ 7,034 $ 7,034 $ 139 $ 7,173 001-400-0030 - PW Land Development 10.88 0.351% $ 10,049 $ 10,049 $ 199 $ 10,247 001-400-0069 - PW Aquatics 4.06 0.131% $ 3,745 $ 3,745 $ 74 $ 3,819 001-400-0072 - Parks Maintenance 35.49 1.146% $ 32,770 $ 32,770 $ 647 $ 33,418 001-400-0088 - Street Maintenance 24.34 0.786% $ 22,471 $ 22,471 $ 444 $ 22,915 001-400-0089 - Graffiti Removal 14.60 0.472% $ 13,483 $ 13,483 $ 266 $ 13,749 001-400-0090 - Tree Maint (Urban Forestry) 23.32 0.753% $ 21,535 $ 21,535 $ 425 $ 21,960 001-400-0091 - Concrete Maintence 15.01 0.485% $ 13,857 $ 13,857 $ 274 $ 14,131 FY23 FULL COST ALLOCATION PLAN
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001-400- 0037 - Building Maintenance .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
001-400-0092 - Street Light Maintenance 0.61 0.020% $ 562 $ 562 $ 11 $ 573 001-400-0093 - Traffic Signal Maintenance 25.35 0.819% $ 23,407 $ 23,407 $ 462 $ 23,870 001-400-0099 - Right of Way Cleaning 30.83 0.996% $ 28,463 $ 28,463 $ 562 $ 29,026 001-400-0151 - Storm Drain 12.98 0.419% $ 11,985 $ 11,985 $ 237 $ 12,221 001-400-0152 - Traffic Signs & Markings 6.08 0.197% $ 5,618 $ 5,618 $ 111 $ 5,729 001-400-1106 - PW Cemetery Administration 4.06 0.131% $ 3,745 $ 3,745 $ 74 $ 3,819 001-470-0001 - Library Administration 229.00 7.397% $ 211,455 $ 211,455 $ 4,178 $ 215,632 117-Home Improvement Part 14.239 0.39 0.013% $ 362 $ 362 $ 7 $ 370 119-Community Developmnt Block Grant 11.38 0.368% $ 10,508 $ 10,508 $ 208 $ 10,716 124-Animal Control 229.00 7.397% $ 211,455 $ 211,455 $ 4,178 $ 215,632 629-Liability Insurance Fund 29.83 0.963% $ 27,544 $ 27,544 $ 544 $ 28,088 635-Fleet Services Fund 53.94 1.742% $ 49,811 $ 49,811 $ 984 $ 50,795 678-Workers Compensation 22.55 0.728% $ 20,826 $ 20,826 $ 411 $ 21,237 679-Information Technology 27.71 0.895% $ 25,583 $ 25,583 $ 505 $ 26,089 Fire 14.00 0.452% $ 12,927 $ 12,927 $ 255 $ 13,183
Other 100.00 3.230% $ 92,338 $ 92,338 $ 1,824 $ 94,162
Total 3,096.00 100.000% $ 2,858,792 $ 2,858,792 $ 42,970 $ 2,901,762 .

Allocation Basis: 2 Yr. Avg. # of Work Orders
.

Source of Allocation: Work Order Data
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-400- 0037 - Building Maintenance
001-030- 0001 - City Clerk Administration $ 7,248 $ 7,248 001-030- 0011 - Records Managment $ 2,333 $ 2,333
001-050- 0005 - City Attorney Municipal Legal Service $ 13,436 $ 13,436 001-100- 0001 - City Manager Administration $ 141,078 $ 141,078 001-110- 0001 - Human Resources Administration $ 128,145 $ 128,145 001-120- 0001 - Finance Administration $ 52,774 $ 52,774 001-120- 0017 - Treasurer $ 18,810 $ 18,810
001-120- 0039 - Accounting $ 71,211 $ 71,211
001-120- 0040 - Payroll & Benefits $ 30,903 $ 30,903
001-120- 0042 - Purchasing $ 53,744 $ 53,744
001-120- 0043 - Budget $ 40,308 $ 40,308
001-120- 0154 - Grants $ 53,744 $ 53,744
001-400- 0036 - Custodial Maintenance $ 40,635 $ 40,635 001-400- 0037 - Building Maintenance $ 29,400 $ 29,400
001-010-0001 - Mayor Administration $ 27,403 $ 27,403
001-020-0022 - City Council $ 95,910 $ 95,910
001-020-0023 - Council Support $ 27,403 $ 27,403
001-030-0009 - Elections $ 425 $ 425
001-100-0016 - Air Quality & Rideshare $ 6,851 $ 6,851
001-120-0012 - Business Registration $ 18,403 $ 18,403
001-180-0001 - CED Administration $ 26,368 $ 26,368
001-180-0021 - Enforcement & Beautification $ 30,793 $ 30,793 001-180-0028 - Building and Safety $ 17,932 $ 17,932
001-180-0029 - Planning $ 8,622 $ 8,622
001-180-0144 - Economic Development $ 2,463 $ 2,463
001-210-0001 - Police Administration $ 362,996 $ 362,996 001-380-0001 - Parks & Rec Administration $ 11,893 $ 11,893 001-380-0074 - Recreation & Community Programs $ 627,122 $ 627,122 001-400-0001 - PW Administration $ 11,458 $ 11,458
001-400-0025 - Capital Projects $ 63,398 $ 63,398
Building
Maintenance Total
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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ALLOCATION SUMMARY
001-400- 0037 - Building Maintenance
Building
Maintenance Total
001-400-0026 - Traffic Engineering $ 7,173 $ 7,173
001-400-0030 - PW Land Development $ 10,247 $ 10,247
001-400-0069 - PW Aquatics $ 3,819 $ 3,819
001-400-0072 - Parks Maintenance $ 33,418 $ 33,418
001-400-0088 - Street Maintenance $ 22,915 $ 22,915
001-400-0089 - Graffiti Removal $ 13,749 $ 13,749
001-400-0090 - Tree Maint (Urban Forestry) $ 21,960 $ 21,960 001-400-0091 - Concrete Maintence $ 14,131 $ 14,131
001-400-0092 - Street Light Maintenance $ 573 $ 573
001-400-0093 - Traffic Signal Maintenance $ 23,870 $ 23,870 001-400-0099 - Right of Way Cleaning $ 29,026 $ 29,026
001-400-0151 - Storm Drain $ 12,221 $ 12,221
001-400-0152 - Traffic Signs & Markings $ 5,729 $ 5,729 001-400-1106 - PW Cemetery Administration $ 3,819 $ 3,819 001-470-0001 - Library Administration $ 215,632 $ 215,632 117-Home Improvement Part 14.239 $ 370 $ 370
119-Community Developmnt Block Grant $ 10,716 $ 10,716
124-Animal Control $ 215,632 $ 215,632
629-Liability Insurance Fund $ 28,088 $ 28,088
635-Fleet Services Fund $ 50,795 $ 50,795
678-Workers Compensation $ 21,237 $ 21,237
679-Information Technology $ 26,089 $ 26,089
Fire $ 13,183 $ 13,183
Other $ 94,162 $ 94,162
Total $ 2,901,762 $ 2,901,762
FY23 FULL COST ALLOCATION PLAN
______________________________________________________________ _______________________________________________________

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Packet Page. 488
1650 S. Amphlett Blvd, Suite 213
San Mateo, CA 94402
650.858.0507
TITLE 2 CFR PART 200 COMPLIANT

COST ALLOCATION PLAN
FY 2020-21 AUDITED ACTUAL EXPENDITURES

CITY OF SAN BERNARDINO, CA
DRAFT DATE: OCTOBER 7, 2022
matrix
consulting group
Packet Page. 489
Page Number

1. EXECUTIVE SUMMARY 1

2. READING THE PLAN 4

3. ORGANIZATIONAL CHART 6

4. SUMMARY OF RESULTING OVERHEAD ALLOCATIONS 8

5. SUMMARY OF FUNCTIONS AND ALLOCATION BASES 38

6. CENTRAL SERVICES DEPARTMENTS (PROVIDERS) 40

7. GRANTEE DEPARTMENTS (RECEIVERS) 42

8. COST ALLOCATION PLAN 46

8.1 001-030-0001 - City Clerk Administration 47
COSTS TO BE ALLOCATED 49
DEPARTMENTAL EXPENSE DETAIL 50
ALLOCATION DETAIL 51
Council / Committee Support 51
ALLOCATION SUMMARY 52

8.2 001-050-0005 - City Attorney Municipal Legal Service 53 COSTS TO BE ALLOCATED 55
DEPARTMENTAL EXPENSE DETAIL 56
Allocation Detail 57
Internal Support 57
ALLOCATION SUMMARY 58

TABLE OF CONTENTS
Packet Page. 490
Page Number

8.3 001-100-0001 - City Manager Administration 59
COSTS TO BE ALLOCATED 61
DEPARTMENTAL EXPENSE DETAIL 62
Allocation Detail 63
Internal City Support 63
ALLOCATION SUMMARY 64

8.4 001-110-0001 / 0149 - Human Resources Admin / Admin Services 70 COSTS TO BE ALLOCATED 72
DEPARTMENTAL EXPENSE DETAIL 73
Allocation Detail 74
Employee Support 74
ALLOCATION SUMMARY 76

8.5 001-120-0001 - Finance Administration 79
COSTS TO BE ALLOCATED 81
DEPARTMENTAL EXPENSE DETAIL 82
Allocation Detail 83
Internal Finance Support 83
ALLOCATION SUMMARY 84

8.6 001-120-0039 - Accounting 85
COSTS TO BE ALLOCATED 87
DEPARTMENTAL EXPENSE DETAIL 88
Allocation Detail 89
Accounts Payable 89
Accounts Receivable 92
ALLOCATION SUMMARY 93

8.7 001-120-0040 - Payroll & Benefits 97
COSTS TO BE ALLOCATED 99
DEPARTMENTAL EXPENSE DETAIL 100
Allocation Detail 101
Payroll 101
ALLOCATION SUMMARY 103
Packet Page. 491
Page Number

8.8 001-120-0042 - Purchasing 106
COSTS TO BE ALLOCATED 108
DEPARTMENTAL EXPENSE DETAIL 109
Allocation Detail 110
RFP Support 110
PO Support 111
ALLOCATION SUMMARY 114

8.9 001-120-0043 - Budget 118
COSTS TO BE ALLOCATED 120
DEPARTMENTAL EXPENSE DETAIL 121
Allocation Detail 122
Operating Budget 122
Capital Budget 126
ALLOCATION SUMMARY 127

8.10 001-400-0036 - Custodial Maintenance 132
COSTS TO BE ALLOCATED 134
DEPARTMENTAL EXPENSE DETAIL 135
Allocation Detail 136
Custodial Services 136
ALLOCATION SUMMARY 137

8.1 001-400-0037 - Building Maintenance 138
COSTS TO BE ALLOCATED 140
DEPARTMENTAL EXPENSE DETAIL 141
Allocation Detail 142
Building Maintenance 142
City Hall Security 144
ALLOCATION SUMMARY 145

9. CERTIFICATE OF INDIRECT COSTS 147
Packet Page. 492

1. Executive Summary
The Matrix Consulting Group has prepared this Title 2 CFR Part 200 Compliant Cost Allocation Plan for the City of San Bernardino, CA. The report, which follows, presents a summary of the comprehensive analysis undertaken to identify the appropriate distribution of citywide administrative and support costs to all City operating departments and programs. 1 Methodology
This plan was compiled in accordance with Generally Accepted Accounting Principles and is based on the methods of indirect cost allocation defined by the federal Office of Management and Budget’s (OMB) Title 2 CFR Part 200.The primary objective of this Plan is to determine costs applicable to State and / or Federal grant reimbursements. These core principles utilized in this Plan 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 or deflated.
• 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, Title 2 CFR Part 200 defines a method for allocating indirect costs called the double-step down allocation method, which utilizes two “steps” or “passes” to fully allocate costs. The double-step down procedure is reflected in this plan and ensures that the benefit of services between Central Service support departments are recognized first, before final allocations to receivers of services are made. For example:
• First Step: Central Service department expenditures are allocated to other Central Service departments such as Human Resources, Information Technology, etc., as well as to Receiving departments.

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 primarily 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 Title 2 CFR Part 200 Compliant Cost Allocation Plan. 2 Project Steps
The project team, along with City staff, went through the following steps in order to develop this plan:
• Meet with the City of San Bernardino‘s administrative staff to customize the structure of the plan • Identify / classify Central Service support departments • Determine the major services or “functions” provided by each Central Service support department • Establish the optimal allocation basis for each function • Identify the source, and collect allocation basis data and statistics FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 2 Packet Page. 494
• Populate the analytical model, and calculate results
• Employ quality control processes for accurate results • Review results with the City
• Revise and finalize the Plan
• 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 2020 / 2021 actual expenditures • The allocation methodology is Title 2 CFR Part 200 compliant • The results presented in this plan were derived using a double “step-down” allocation process The following report provides a well-documented and defensible basis for the 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.

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, producing 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 PR function of the Purchasing Division allocated by purchase requests, the possible basis for the allocation of that function shown on this schedule would be number and value of purchase requests, and the source would potentially be requests data.
• 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:

FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 4 Packet Page. 496
– 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 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.

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.

FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 6 Packet Page. 498
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 7 Packet Page. 499

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

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001-010-0001 -
Mayor
Administration
001-020-0022 -
City Council
001-021-0023 -
Council Support
001-022-0009 -
Elections
001 030 0001 - City Clerk Administration $ - $ 26,342 $ - $ - 001 050 0005 - City Attorney Municipal Legal Service $ - $ 76,385 $ - $ - 001 100 0001 - City Manager Administration $ 2,263 $ 2,337 $ 1,709 $ 1,360 001 110 0001 / 0149 - Human Resources Admin / Admin Services $ 4,518 $ 10,543 $ 3,012 $ 4,518 001 120 0001 - Finance Administration $ - $ - $ - $ -
001 120 0039 - Accounting $ 1,749 $ 1,999 $ - $ 781
001 120 0040 - Payroll & Benefits $ 1,497 $ 3,494 $ 998 $ 1,497 001 120 0042 - Purchasing $ 153 $ - $ 867 $ 475
001 120 0043 - Budget $ 1,077 $ 1,113 $ 814 $ 648
001 400 0036 - Custodial Maintenance $ 2,225 $ 5,191 $ 1,483 $ - 001 400 0037 - Building Maintenance $ 42,574 $ 99,339 $ 28,383 $ 202 Total Allocated $ 56,057 $ 226,744 $ 37,266 $ 9,481
Direct Bill Adjustments
Proposed Costs $ 56,057 $ 226,744 $ 37,266 $ 9,481
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 9 Packet Page. 501

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-023-0011 -
Records
Managment
001-024-8751 -
City Clerk COVID
19 Activity
001-090-0053 -
Nondepartmental
001-100-0016 -
Air Quality &
Rideshare
$ - $ - $ - $ -
$ - $ - $ - $ -
$ 581 $ 5 $ - $ 277
$ 6,024 $ - $ - $ 1,506
$ - $ - $ - $ -
$ 344 $ - $ 5,528 $ -
$ 1,996 $ - $ - $ 499
$ - $ - $ 143 $ -
$ 276 $ 2 $ - $ 132
$ - $ - $ - $ 742
$ 1,129 $ - $ - $ 14,191
$ 10,350 $ 8 $ 5,672 $ 17,348
$ 10,350 $ 8 $ 5,672 $ 17,348
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 10 Packet Page. 502

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-100-0067 - Customer
& Neighborhood Services
001-100-
0133 - CATV
001-100-0150 -
Violence
Intervention
001-100-8751 - City
Manager COVID-19
Activity
$ - $ - $ - $ -
$ - $ - $ - $ -
$ 2,695 $ 853 $ 1,295 $ 94
$ 7,531 $ 6,024 $ 1,506 $ -
$ - $ - $ - $ -
$ 156 $ 375 $ 187 $ 31
$ 2,495 $ 1,996 $ 499 $ -
$ 4,201 $ 8,521 $ 202 $ -
$ 1,283 $ 406 $ 617 $ 45
$ - $ - $ - $ -
$ - $ - $ - $ -
$ 18,361 $ 18,176 $ 4,306 $ 171
$ 18,361 $ 18,176 $ 4,306 $ 171
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 11 Packet Page. 503

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-110-8751 -
Human Resources
COVID-19 Activity
001-120-0012 -
Business
Registration
001-120-
0017 -
Treasurer
001-120-8751 -
Finance COVID19 Activity
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ 4,028 $ 686 $ 109
$ - $ 12,049 $ 1,506 $ -
$ - $ 106,035 $ 106,035 $ -
$ 31 $ 2,436 $ 531 $ -
$ - $ 3,993 $ 499 $ -
$ - $ 107 $ 129 $ -
$ - $ 1,918 $ 327 $ 52
$ - $ - $ 742 $ -
$ - $ 9,652 $ 14,191 $ -
$ 31 $ 140,219 $ 124,646 $ 161
$ 31 $ 140,219 $ 124,646 $ 161
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 12 Packet Page. 504

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-160 - Capital
Improvement
Projects
001-180-0001 - Community
& Economic Development
Administration
001-180-0021 -
Enforcement &
Beautification
$ - $ 798 $ 8,781
$ - $ 2,315 $ 25,462
$ 4,795 $ 2,821 $ 6,100
$ - $ 6,024 $ 10,543
$ - $ - $ -
$ 281 $ 968 $ 6,840
$ - $ 1,996 $ 3,494
$ 1,096 $ 4,246 $ 9,134
$ 2,283 $ 1,344 $ 2,905
$ - $ 50,833 $ 88,957
$ - $ 3,463 $ 5,132
$ 8,455 $ 74,808 $ 167,347
$ 8,455 $ 74,808 $ 167,347
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 13 Packet Page. 505

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-180-0028 -
Building and
Safety
001-180-
0029 -
Planning
001-180-0144 -
Economic
Development
001-180-8661 -
Cannabis
Cultivation
$ 798 $ 31,930 $ 18,360 $ 7,982
$ 2,315 $ 92,588 $ 53,238 $ 23,147
$ 12,682 $ 4,052 $ 839 $ 78
$ 7,531 $ 7,531 $ 1,506 $ -
$ - $ - $ - $ -
$ 2,061 $ 3,077 $ 1,124 $ 3,030
$ 2,495 $ 2,495 $ 499 $ -
$ 7,167 $ 48 $ 118 $ 215
$ 6,039 $ 1,930 $ 399 $ 37
$ 52,585 $ 63,541 $ 12,708 $ -
$ 5,083 $ 3,666 $ 733 $ -
$ 98,757 $ 210,857 $ 89,525 $ 34,490
$ 98,757 $ 210,857 $ 89,525 $ 34,490
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 14 Packet Page. 506

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-180-8751 - Community
& Economic Development
COVID-19 Activity
001-210-0001 -
Police
Administration
001-210-0062 -
Public Safety
Systems
001-210-0078 -
Patrol Field
Services
$ - $ 28,737 $ - $ -
$ - $ 83,330 $ - $ -
$ 142 $ 25,169 $ 4,914 $ 219,359
$ - $ 24,098 $ - $ 299,716
$ - $ - $ - $ -
$ - $ 12,025 $ 2,093 $ 409,540
$ - $ 7,986 $ - $ 99,320
$ - $ 43,522 $ 1,826 $ 1,160
$ 67 $ 11,985 $ 2,340 $ 104,456
$ - $ 222,881 $ - $ -
$ - $ 216,171 $ - $ -
$ 209 $ 675,903 $ 11,174 $ 1,133,551
$ 209 $ 675,903 $ 11,174 $ 1,133,551
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 15 Packet Page. 507

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
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
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 4 $ 11,223 $ 47,076 $ 5,960 $ 15,378
$ - $ 18,073 $ 69,281 $ 16,567 $ 39,159
$ - $ - $ - $ - $ -
$ - $ 843 $ 1,093 $ 4,217 $ 31
$ - $ 5,989 $ 22,958 $ 5,490 $ 12,977
$ - $ 277 $ 450 $ 870 $ 38
$ 2 $ 5,344 $ 22,417 $ 2,838 $ 7,323
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 6 $ 41,751 $ 163,276 $ 35,943 $ 74,906
$ 6 $ 41,751 $ 163,276 $ 35,943 $ 74,906
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 16 Packet Page. 508

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-210-
0085 -
Records
001-210-0086 -
Personnel &
Training
001-210-0145 -
Special
Enforcement Teams
001-210-0147 -
Intel/Emergency
Management
$ - $ - $ - $ -
$ - $ - $ - $ -
$ 6,406.40 $ 10,341 $ 31,992 $ 7,477
$ 22,592 $ 10,543 $ 39,159 $ 10,543
$ - $ - $ - $ -
$ 1,343.04 $ 12,806 $ 968 $ 62
$ 7,486 $ 3,494 $ 12,977 $ 3,494
$ 81 $ 2,047 $ 497 $ 37
$ 3,050.65 $ 4,924 $ 15,234 $ 3,561
$ - $ - $ - $ -
$ - $ - $ - $ -
$ 40,959 $ 44,154 $ 100,827 $ 25,174
$ 40,959 $ 44,154 $ 100,827 $ 25,174
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 17 Packet Page. 509

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-210-0150 -
Violence
Intervention
001-210-4911 - PD
Special Events
Reimb OT
001-210-5076 -
Fireworks
Enforcement
001-210-8652 -
San Manuel CCF
2017-2020
$ - $ - $ - $ -
$ - $ - $ - $ -
$ 213 $ 2,930 $ 248 $ 7,130
$ - $ - $ - $ 6,024
$ - $ - $ - $ -
$ - $ - $ - $ 1,093
$ - $ - $ - $ 1,996
$ - $ - $ - $ 1,773
$ 102 $ 1,395 $ 118 $ 3,395
$ - $ - $ - $ -
$ - $ - $ - $ -
$ 315 $ 4,326 $ 367 $ 21,411
$ 315 $ 4,326 $ 367 $ 21,411
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 18 Packet Page. 510

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-210-8654 -
Dignity Health
001-210-8751 -
Police COVID19 Activity
001-210-8775 -
Floyd Incident
May 2020
001-380-0001 -
Parks
Administration
$ - $ - $ - $ 13,570
$ - $ - $ - $ 39,350
$ 2,327 $ 2,714 $ 2 $ 7,671
$ 3,012 $ - $ - $ 10,543
$ - $ - $ - $ -
$ - $ - $ - $ 6,996
$ 998 $ - $ - $ 3,494
$ - $ - $ - $ 502
$ 1,108 $ 1,292 $ 1 $ 3,653
$ - $ - $ - $ -
$ - $ - $ - $ 5,644
$ 7,445 $ 4,006 $ 3 $ 91,423
$ 7,445 $ 4,006 $ 3 $ 91,423
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 19 Packet Page. 511

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-380-
0069 -
Aquatics
001-380-
0070 -
Sports
001-380-0071 - Center
for Individual
Developmnt
001-380-0074 -
Recreation &
Community Programs
$ - $ - $ - $ -
$ - $ - $ - $ -
$ 1,358 $ 267 $ 726 $ 715
$ 58,738 $ 4,518 $ 4,518 $ 18,073
$ - $ - $ - $ -
$ 593 $ 1,187 $ 593 $ 62
$ 19,465 $ 1,497 $ 1,497 $ 5,989
$ 387 $ 650 $ 410 $ 80
$ 646 $ 127 $ 346 $ 340
$ - $ - $ - $ 265,893
$ - $ - $ - $ 331,144
$ 81,188 $ 8,246 $ 8,091 $ 622,297
$ 81,188 $ 8,246 $ 8,091 $ 622,297
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 20 Packet Page. 512

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

RSVP CFDA

94.002
001-380-0509 -
Senior Companion
$ - $ - $ - $ -
$ - $ - $ - $ -
$ 901 $ 1,185 $ 394 $ 495
$ 4,518 $ 1,506 $ 1,506 $ 1,506
$ - $ - $ - $ -
$ 1,874 $ 1,749 $ 2,061 $ 187
$ 1,497 $ 499 $ 499 $ 499
$ 805 $ 13,691 $ 226 $ 302
$ 429 $ 564 $ 187 $ 236
$ - $ - $ - $ -
$ - $ - $ - $ -
$ 10,026 $ 19,194 $ 4,873 $ 3,226
$ 10,026 $ 19,194 $ 4,873 $ 3,226
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 21 Packet Page. 513

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-380-0513 -
Senior Nutrition
CFDA 93.053
001-380-1106 -
Cemetery
Administration
001-380-8751 -
Parks COVID-19
Activity
001-400-0001 -
Public Works
Administration
$ - $ - $ - $ 6,386
$ - $ - $ - $ 18,518
$ 468 $ 641 $ 114 $ 2,449
$ - $ 1,506 $ - $ 4,518
$ - $ - $ - $ -
$ 1,437 $ 219 $ - $ 51,837
$ - $ 499 $ - $ 1,497
$ 378 $ 218 $ - $ 4,445
$ 223 $ 305 $ 54 $ 1,166
$ - $ - $ - $ -
$ - $ - $ - $ 6,764
$ 2,506 $ 3,388 $ 168 $ 97,580
$ 2,506 $ 3,388 $ 168 $ 97,580
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 22 Packet Page. 514

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
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 -
Land
Development
001-400-
0031 - Real
Property
$ 5,588 $ 6,386 $ - $ 12,772 $ 7,184
$ 16,203 $ 18,518 $ - $ 37,035 $ 20,832
$ 8,206 $ 3,183 $ 2,163 $ 2,880 $ 1,256
$ 24,098 $ 10,543 $ 3,012 $ 6,024 $ 9,037
$ - $ - $ - $ - $ -
$ 1,437 $ - $ 281 $ 156 $ 593
$ 7,986 $ 3,494 $ 998 $ 1,996 $ 2,995
$ 286 $ - $ 112 $ - $ 39
$ 3,908 $ 1,516 $ 1,030 $ 1,371 $ 598
$ - $ 73,620 $ - $ 42,068 $ -
$ 37,430 $ 7,116 $ - $ 4,066 $ -
$ 105,140 $ 124,375 $ 7,596 $ 108,371 $ 42,535
$ 105,140 $ 124,375 $ 7,596 $ 108,371 $ 42,535
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 23 Packet Page. 515

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-400-
0069 -
Aquatics
001-400-0072 -
Parks
Maintenance
001-400-0088 -
Street
Maintenance
001-400-0089 -
Graffiti
Removal
001-400-0090 -
Tree Maint (Urban
Forestry)
$ - $ 3,193 $ 14,368 $ - $ 798
$ - $ 9,259 $ 41,665 $ - $ 2,315
$ 1,029 $ 19,601 $ 5,615 $ 1,366 $ 3,232
$ 1,506 $ 12,049 $ 13,555 $ 7,531 $ 6,024
$ - $ - $ - $ - $ -
$ 7,309 $ 13,930 $ 62 $ 94 $ 906
$ 499 $ 3,993 $ 4,492 $ 2,495 $ 1,996
$ 873 $ 3,255 $ 202 $ 83 $ 199
$ 490 $ 9,334 $ 2,674 $ 650 $ 1,539
$ - $ - $ - $ - $ -
$ 2,255 $ 19,730 $ 13,529 $ 8,117 $ 12,965
$ 13,960 $ 94,343 $ 96,163 $ 20,336 $ 29,975
$ 13,960 $ 94,343 $ 96,163 $ 20,336 $ 29,975
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 24 Packet Page. 516

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
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
$ - $ - $ 1,596 $ -
$ - $ - $ 4,629 $ -
$ 775 $ 660 $ 1,688 $ 960
$ 4,518 $ - $ 1,506 $ 7,531
$ - $ - $ - $ -
$ - $ 2,155 $ 156 $ -
$ 1,497 $ - $ 499 $ 2,495
$ - $ 263 $ 589 $ -
$ 369 $ 314 $ 804 $ 457
$ - $ - $ - $ -
$ 8,343 $ 338 $ 14,093 $ 17,137
$ 15,503 $ 3,730 $ 25,560 $ 28,580
$ 15,503 $ 3,730 $ 25,560 $ 28,580
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 25 Packet Page. 517

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-400-0125 -
Property
Maintenance
001-400-0151 -
Storm Drain
001-400-0152 -
Traffic Signs &
Markings
001-400-1106 -
Cemetery
Administration
$ - $ 2,395 $ - $ -
$ - $ 6,944 $ - $ -
$ 1,400 $ 497 $ 1,265 $ 963
$ - $ 1,506 $ 3,012 $ 1,506
$ - $ - $ - $ -
$ 5,435 $ 31 $ 31 $ 1,874
$ - $ 499 $ 998 $ 499
$ 1,183 $ 186 $ 128 $ 315
$ 667 $ 237 $ 602 $ 459
$ - $ - $ - $ -
$ - $ 7,215 $ 3,382 $ 2,255
$ 8,684 $ 19,511 $ 9,419 $ 7,871
$ 8,684 $ 19,511 $ 9,419 $ 7,871
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 26 Packet Page. 518

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-400-8751 -
COVID-29
Activity
001-400-8790 -
Bryce Hanes Park
Landscape Maint
001-470-0001 -
Library
Administration
001-470-0049 -
Support
Services
$ - $ - $ 1,596 $ -
$ - $ - $ 4,629 $ -
$ 679 $ 145 $ 2,239 $ 1,759
$ - $ - $ 4,518 $ 7,531
$ - $ - $ - $ -
$ 62 $ 469 $ 4,841 $ 1,687
$ - $ - $ 1,497 $ 2,495
$ - $ 87 $ 4,573 $ 409
$ 323 $ 69 $ 1,066 $ 838
$ - $ - $ 273,714 $ -
$ - $ - $ 108,615 $ -
$ 1,065 $ 769 $ 407,290 $ 14,719
$ 1,065 $ 769 $ 407,290 $ 14,719
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 27 Packet Page. 519

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-470-0063 -
Central Library
Services
001-470-0064 -
Branch Library
Services
001-470-8751 -
Library COVID19 Activity
002-
Bankruptcy
Settlement
005-General
Plan Update
$ - $ - $ - $ - $ 11,974
$ - $ - $ - $ - $ 34,721
$ 2,964 $ 805 $ 8 $ 2,264 $ 1,619
$ 27,110 $ 10,543 $ - $ - $ -
$ - $ - $ - $ - $ -
$ 999 $ 781 $ 125 $ 906 $ 250
$ 8,984 $ 3,494 $ - $ - $ -
$ 165 $ 212 $ - $ - $ 712
$ 1,411 $ 383 $ 4 $ 1,078 $ 771
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 41,633 $ 16,217 $ 136 $ 4,249 $ 50,046
$ 41,633 $ 16,217 $ 136 $ 4,249 $ 50,046
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
107-Cable
Television
Fund
108-Asset
Forfeiture
111-AB2766
Air Quality
114-Emergency
Solutions Grant
CV1
115-Emergency
Solutions Grant
CV2
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 809 $ 4,251 $ 3,408 $ 1,012 $ 772
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 2,311 $ 2,499 $ 1,968 $ 593 $ 250
$ - $ - $ - $ - $ -
$ 691 $ 819 $ 338 $ 1,395 $ 266
$ 385 $ 2,024 $ 1,623 $ 482 $ 368
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 4,196 $ 9,593 $ 7,336 $ 3,482 $ 1,656
$ 4,196 $ 9,593 $ 7,336 $ 3,482 $ 1,656
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

14.231
117-Home
Improvement
Part 14.239
118-Gang and
Street Asset
Forfeiture
119-Community
Developmnt
Block Grant
$ - $ 3,193 $ - $ 6,386
$ - $ 9,259 $ - $ 18,518
$ 1,947 $ 454 $ 289 $ 4,745
$ - $ 1,506 $ - $ 9,037
$ - $ - $ - $ -
$ 1,530 $ 1,156 $ 94 $ 2,873
$ - $ 499 $ - $ 2,995
$ 834 $ 4,401 $ 49 $ 1,707
$ 927 $ 216 $ 138 $ 17,301
$ - $ 12,708 $ - $ 76,249
$ - $ 733 $ - $ 4,399
$ 5,238 $ 34,125 $ 569 $ 144,210
$ 5,238 $ 34,125 $ 569 $ 144,210
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
120-Neighborhood
Stabil Prog (NSP1)
123-Federal
Grant
Programs
124-Animal
Control
125-RMRAGAS TAX126-Gas
Tax Fund
$ - $ - $ 7,184 $ - $ -
$ - $ - $ 20,832 $ - $ -
$ 4,087 $ 51,905 $ 12,275 $ 19,689 $ 26,237
$ - $ 30,122 $ 27,110 $ - $ 27,110
$ - $ - $ - $ - $ -
$ 718 $ 43,508 $ 19,272 $ 3,030 $ 38,636
$ - $ 9,982 $ 8,984 $ - $ 8,984
$ 173 $ 17,667 $ 11,463 $ 5,441 $ 7,767
$ 1,946 $ 39,787 $ 6,268 $ 30,212 $ 12,493
$ - $ - $ - $ - $ -
$ - $ - $ 120,271 $ - $ -
$ 6,925 $ 192,971 $ 233,660 $ 58,371 $ 121,227
$ 6,925 $ 192,971 $ 233,660 $ 58,371 $ 121,227
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
127-Low Mod
Housing Fund
128-Traffic
Safety
129-
Measure I
131-CDBGCV 1140-PLHA
Program
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 51 $ 5,759 $ 20,889 $ 558 $ 5
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 94 $ 2,186 $ 20,662 $ 4,498 $ -
$ - $ - $ - $ - $ -
$ 96 $ 1,141 $ 2,913 $ 1,036 $ -
$ 24 $ 2,742 $ 17,762 $ 266 $ 2
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 264 $ 11,829 $ 62,226 $ 6,357 $ 7
$ 264 $ 11,829 $ 62,226 $ 6,357 $ 7
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
208-Verdemont
Capital Project
246-Public
Improvement
Fund
247-Cultural
Developmnt
Construction
248-Storm
Drain
Construction
254-
Assessment
District
$ - $ - $ - $ - $ 17,561
$ - $ - $ - $ - $ 50,924
$ 47 $ 228 $ 7,873 $ 8,084 $ 6,679
$ - $ - $ 13,555 $ - $ -
$ - $ - $ - $ - $ -
$ 187 $ 281 $ 10,744 $ 1,593 $ 64,310
$ - $ - $ 4,492 $ - $ -
$ 88 $ - $ 3,438 $ 398 $ 162
$ 22 $ 2,924 $ 9,380 $ 13,705 $ 3,180
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 344 $ 3,433 $ 49,483 $ 23,780 $ 142,816
$ 344 $ 3,433 $ 49,483 $ 23,780 $ 142,816
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
258-Prop 1B
Local Street
263-Local
Regional
Circulation
264-Regional
Circulation
System
266-Public
Use
Facilities
268-AB 1600
Parkland and
Op
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ 1,371 $ 13,284 $ 1,486 $ 590
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ - $ 1,905 $ 3,155 $ 125 $ 31
$ - $ - $ - $ - $ -
$ - $ 446 $ 1,580 $ 595 $ 261
$ 4,364 $ 653 $ 25,167 $ 2,397 $ 281
$ - $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 4,364 $ 4,374 $ 43,186 $ 4,602 $ 1,163
$ 4,364 $ 4,374 $ 43,186 $ 4,602 $ 1,163
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
269-Quimby
Act
Parkland
527-Integrated
Waste
Management
629-Liability
Insurance
Fund
635-Fleet
Services
Fund
678-Workers
Compensation
$ - $ 3,991 $ 3,193 $ 3,991 $ 798
$ - $ 11,574 $ 9,259 $ 11,574 $ 2,315
$ 1,484 $ 2,869 $ 39,749 $ 17,648 $ 1,156
$ - $ 3,012 $ 9,037 $ 18,073 $ 9,037
$ - $ - $ - $ - $ -
$ 94 $ 3,592 $ 2,905 $ 67,870 $ 6,653
$ - $ 998 $ 2,995 $ 5,989 $ 2,995
$ 614 $ 1,346 $ 1,379 $ 12,415 $ 627
$ 3,522 $ 1,366 $ 18,928 $ 8,404 $ 550
$ - $ - $ 4,450 $ - $ 4,450
$ - $ - $ 85,148 $ 29,989 $ 85,148
$ 5,714 $ 28,748 $ 177,042 $ 175,953 $ 113,728
$ 5,714 $ 28,748 $ 177,042 $ 175,953 $ 113,728
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
679-
Information
Technology
710-
Successor
Agency Fire Water Other
$ 5,588 $ - $ - $ 1,596 $ 7,982
$ 16,203 $ - $ - $ 4,629 $ 23,147
$ 23,212 $ 9,267 $ - $ - $ -
$ 19,579 $ - $ - $ - $ -
$ - $ - $ - $ - $ -
$ 33,359 $ 4,591 $ - $ - $ 7,262
$ 6,488 $ - $ - $ - $ -
$ 16,287 $ 46 $ - $ - $ -
$ 11,053 $ 4,413 $ - $ - $ -
$ 136,722 $ - $ - $ - $ -
$ 13,216 $ - $ 7,418 $ - $ 49,804
$ 281,709 $ 18,317 $ 7,418 $ 6,226 $ 88,196
$ 281,709 $ 18,317 $ 7,418 $ 6,226 $ 88,196
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
Subtotal
Direct
Billed Unallocated Total
$ 272,999 $ - $ 127,428 $ 400,427
$ 791,630 $ - $ 2,591,963 $ 3,383,593
$ 831,437 $ - $ 533,550 $ 1,364,988
$ 1,091,929 $ - $ - $ 1,091,929
$ 212,071 $ - $ - $ 212,071
$ 945,548 $ - $ - $ 945,548
$ 361,846 $ - $ - $ 361,846
$ 223,244 $ - $ - $ 223,244
$ 501,118 $ - $ - $ 501,118
$ 1,391,761 $ - $ - $ 1,391,761
$ 1,450,175 $ - $ - $ 1,450,175
$ 8,073,758 $ - $ 3,252,942 $11,326,700
$ -
$ 8,073,758 $ - $ 3,252,942 $11,326,700
FY20-21 TITLE 2 CFR 200 COMPLIANT 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 Accounting Function of the Finance Department allocates by transactions, then the basis for the allocation of that function shown on this schedule would be number of transactions, and the source would potentially be the detailed transaction file.

SUMMARY OF FUNCTIONS AND ALLOCATION BASES

CS DEPARTMENT FUNCTION ALLOCATION BASIS SOURCE
001-030-0001 - City Clerk Administration
Council / Committee Support # of Agenda Items FY 20-21 City Clerk Agenda Items Fee Related Support Not Allocated -
001-050-0005 - City Attorney Municipal Legal Service
Internal Support # of Agenda Items FY 20-21 City Clerk Agenda Items Litigation Not Allocated -
001-100-0001 - City Manager Administration
Internal City Support Audited Actual FY 20-21 Audited Actual Expenditures External Communications Support Not Allocated -
Intergovernmental Affairs Not Allocated -
001-110-0001 / 0149 - Human Resources Admin / Admin Services Employee Support # of Full and Part-Time Employees 2021 Staffing Count 001-120-0001 - Finance Administration
Internal Finance Support Equal to All Finance Programs - 001-120-0039 - Accounting
Accounts Payable # of AP Transactions FY 20-21 AP Transactions Accounts Receivable # of AR Transactions FY 20-21 AR Transactions 001-120-0040 - Payroll & Benefits
Payroll # of FTE 2021 Staffing Count
001-120-0042 - Purchasing
RFP Support # of Bids / RFP's RFP Report
PO Support 50% # of PO's and 50% Value of PO's PO Report 001-120-0043 - Budget
Operating Budget Audited Actuals FY 20-21 Audited Actual Expenditures Capital Budget 5 Yr. Avg Capital Budgeted Expenditures FY 20-21 CIP 001-400-0036 - Custodial Maintenance
Custodial Services Hours of Custodial Services per Building Maintained Custodial Schedule / Hours 001-400-0037 - Building Maintenance
Building Maintenance # of Work Orders FY 20-21 Work Orders City Hall Security # of FTE per City Hall Dept 2021 Staffing Count FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
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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.

CENTRAL SERVICES DEPARTMENTS (PROVIDERS)
FUND DEPT NAME Expenditures
Cost
Adjustments TOTAL $
001 030 0001 - City Clerk Administration $ 421,011 $ - $ 421,011 001 050 0005 - City Attorney Municipal Legal Service $ 3,632,639 $ - $ 3,632,639 001 100 0001 - City Manager Administration $ 1,285,991 $ (137,587) $ 1,148,404 001 110 0001 / 0149 - Human Resources Admin / Admin Services $ 1,125,743 $ - $ 1,125,743 001 120 0001 - Finance Administration $ 430,153 $ (123,268) $ 306,885 001 120 0039 - Accounting $ 1,062,509 $ - $ 1,062,509
001 120 0040 - Payroll & Benefits $ 249,612 $ - $ 249,612 001 120 0042 - Purchasing $ 131,423 $ - $ 131,423
001 120 0043 - Budget $ 350,747 $ - $ 350,747
001 400 0036 - Custodial Maintenance $ 1,337,559 $ - $ 1,337,559 001 400 0037 - Building Maintenance $ 1,899,175 $ - $ 1,899,175 Subtotal $ 11,926,562 $ (260,855) $ 11,665,707
Disallowed Items (All Departments) $ (339,007)
TOTAL ALLOCATED EXPENDITURES $ 11,326,700
FY20-21 TITLE 2 CFR 200 COMPLIANT 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.

GRANTEE DEPARTMENTS (RECEIVERS)

FUND DEPT NAME
001 010 0001 - Mayor Administration
001 020 0022 - City Council
001 021 0023 - Council Support
001 022 0009 - Elections
001 023 0011 - Records Managment
001 024 8751 - City Clerk COVID 19 Activity
001 090 0053 - Non-departmental
001 100 0016 - Air Quality & Rideshare
001 100 0067 - Customer & Neighborhood Services
001 100 0133 - CATV
001 100 0150 - Violence Intervention
001 100 8751 - City Manager COVID-19 Activity
001 110 8751 - Human Resources COVID-19 Activity
001 120 0012 - Business Registration
001 120 0017 - Treasurer
001 120 8751 - Finance COVID-19 Activity
001 160 Capital Improvement Projects
001 180 0001 - Community & Economic Development Administration 001 180 0021 - Enforcement & Beautification
001 180 0028 - Building and Safety
001 180 0029 - Planning
001 180 0125 - Property Maintenance
001 180 0144 - Economic Development
001 180 8661 - Cannabis Cultivation
001 180 8751 - Community & Economic Development COVID-19 Activity 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 0150 - Violence Intervention
001 210 4911 - PD Special Events Reimb OT
001 210 5076 - Fireworks Enforcement
001 210 8652 - San Manuel CCF 2017-2020
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
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GRANTEE DEPARTMENTS (RECEIVERS)

FUND DEPT NAME
001 210 8654 - Dignity Health
001 210 8751 - Police COVID-19 Activity
001 210 8775 - Floyd Incident May 2020
001 380 0001 - Parks Administration
001 380 0069 - Aquatics
001 380 0070 - Sports
001 380 0071 - Center for Individual Developmnt
001 380 0074 - Recreation & Community Programs
001 380 0075 - Senior Services
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 - Cemetery Administration
001 380 8751 - Parks COVID-19 Activity
001 400 0001 - Public Works Administration
001 400 0025 - Capital Projects
001 400 0026 - Traffic Engineering
001 400 0027 - Stormwater Management
001 400 0030 - Land Development
001 400 0031 - Real Property
001 400 0069 - 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 - Cemetery Administration
001 400 8751 - COVID-29 Activity
001 400 8790 - Bryce Hanes Park Landscape Maint
001 470 0001 - Library Administration
001 470 0049 - Support Services
001 470 0063 - Central Library Services
001 470 0064 - Branch Library Services
001 470 8751 - Library COVID-19 Activity
002 Bankruptcy Settlement
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
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GRANTEE DEPARTMENTS (RECEIVERS)

FUND DEPT NAME
005 General Plan Update
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
117 Home Improvement Part 14.239
118 Gang and 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-CV 1
140 PLHA Program
208 Verdemont Capital Project
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
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
FY20-21 TITLE 2 CFR 200 COMPLIANT 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 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 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 a 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 outlined above for each Central Service department.

FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
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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, and in accordance with OMB guidelines, they are not allocated.

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

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

Fee Related Support
Not Allocated
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
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COSTS TO BE ALLOCATED
001-030-0001 - City Clerk Administration
First Second
Allocation Allocation Total
Departmental Expenditures $ 421,011 $ 421,011
Total Deductions $ - $ -
Incoming Costs
001-030-0001 - City Clerk Administration $ 10,549 $ 10,549 001-050-0005 - City Attorney Municipal Legal Service $ 36,361 $ 36,361 001-100-0001 - City Manager Administration $ 1,869 $ 1,869 001-110-0001 / 0149 - Human Resources Admin / Admin Services $ 5,140 $ 5,140 001-120-0039 - Accounting $ 19,288 $ 19,288
001-120-0040 - Payroll & Benefits $ 1,719 $ 1,719
001-120-0042 - Purchasing $ 6,547 $ 6,547
001-120-0043 - Budget $ 834 $ 834
001-400-0037 - Building Maintenance $ 3,447 $ 3,447
Total Incoming Costs $ - $ 85,755 $ 85,755
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 421,011 $ 85,755 $ 506,765 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
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DEPARTMENTAL EXPENSE DETAIL
001-030-0001 - City Clerk Administration
Distribution Percentage 80.00% 20.00%
Expense Type Expense ($)
Personnel
Salaries & Wages $ 309,224 S $ 247,379 $ 61,845
Subtotal Personnel Cost $ 309,224 $ 247,379 $ 61,845
Operating Services & Supplies
Internal Service Charges $ 71,553 S $ 57,243 $ 14,311
M&O / Contractual Expenses $ 13,155 S $ 10,524 $ 2,631
Outside Legal and Litigation $ 27,079 S $ - $ 27,079
Subtotal Operating Cost $ 111,787 $ 67,767 $ 44,020
DEPARTMENTAL EXPENDITURES $ 421,011 $ 315,146 $ 105,865 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ -
FUNCTIONAL COST $ 421,011 $ 315,146 $ 105,865
First Allocation
Incoming - All Others $ - $ - $ -
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (105,865) $ - $ (105,865)
Subtotal of First Allocation $ 315,146 $ 315,146 $ -
Second Allocation
Incoming - All Others $ 85,755 $ 64,191 $ 21,563
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (21,563) $ - $ (21,563)
Subtotal of Second Allocation $ 64,191 $ 64,191.20 $ -
TOTAL ALLOCATED $ 379,337 $ 379,337 $ -
Sprea
d
Metho
Council / Committee
Support
Fee Related
Support
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 50 Packet Page. 542
001-030-0001 - City Clerk Administration .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Council / Committee Support .
.
001-030-0001 - City Clerk Administration 16.00 3.347% $ 10,549 $ 10,549 $ 10,549 001-100-0001 - City Manager Administration 43.00 8.996% $ 28,350 $ 28,350 $ 5,975 $ 34,324 001-110-0001 / 0149 - Human Resources Admin / Admin Services 9.00 1.883% $ 5,934 $ 5,934 $ 1,250 $ 7,184 001-120-0001 - Finance Administration 67.00 14.017% $ 44,173 $ 44,173 $ 9,309 $ 53,482 001-400-0037 - Building Maintenance 1.00 0.209% $ 659 $ 659 $ 139 $ 798 001-020-0022 - City Council 33.00 6.904% $ 21,757 $ 21,757 $ 4,585 $ 26,342 001-180-0001 - Community & Economic Development Administration 1.00 0.209% $ 659 $ 659 $ 139 $ 798 001-180-0021 - Enforcement & Beautification 11.00 2.301% $ 7,252 $ 7,252 $ 1,528 $ 8,781 001-180-0028 - Building and Safety 1.00 0.209% $ 659 $ 659 $ 139 $ 798 001-180-0029 - Planning 40.00 8.368% $ 26,372 $ 26,372 $ 5,558 $ 31,930 001-180-0144 - Economic Development 23.00 4.812% $ 15,164 $ 15,164 $ 3,196 $ 18,360 001-180-8661 - Cannabis Cultivation 10.00 2.092% $ 6,593 $ 6,593 $ 1,389 $ 7,982 001-210-0001 - Police Administration 36.00 7.531% $ 23,735 $ 23,735 $ 5,002 $ 28,737 001-380-0001 - Parks Administration 17.00 3.556% $ 11,208 $ 11,208 $ 2,362 $ 13,570 001-400-0001 - Public Works Administration 8.00 1.674% $ 5,274 $ 5,274 $ 1,112 $ 6,386 001-400-0025 - Capital Projects 7.00 1.464% $ 4,615 $ 4,615 $ 973 $ 5,588 001-400-0026 - Traffic Engineering 8.00 1.674% $ 5,274 $ 5,274 $ 1,112 $ 6,386 001-400-0030 - Land Development 16.00 3.347% $ 10,549 $ 10,549 $ 2,223 $ 12,772 001-400-0031 - Real Property 9.00 1.883% $ 5,934 $ 5,934 $ 1,250 $ 7,184 001-400-0072 - Parks Maintenance 4.00 0.837% $ 2,637 $ 2,637 $ 556 $ 3,193 001-400-0088 - Street Maintenance 18.00 3.766% $ 11,867 $ 11,867 $ 2,501 $ 14,368 001-400-0090 - Tree Maint (Urban Forestry) 1.00 0.209% $ 659 $ 659 $ 139 $ 798 001-400-0093 - Traffic Signal Maintenance 2.00 0.418% $ 1,319 $ 1,319 $ 278 $ 1,596 001-400-0151 - Storm Drain 3.00 0.628% $ 1,978 $ 1,978 $ 417 $ 2,395 001-470-0001 - Library Administration 2.00 0.418% $ 1,319 $ 1,319 $ 278 $ 1,596 005-General Plan Update 15.00 3.138% $ 9,890 $ 9,890 $ 2,084 $ 11,974 117-Home Improvement Part 14.239 4.00 0.837% $ 2,637 $ 2,637 $ 556 $ 3,193 119-Community Developmnt Block Grant 8.00 1.674% $ 5,274 $ 5,274 $ 1,112 $ 6,386 124-Animal Control 9.00 1.883% $ 5,934 $ 5,934 $ 1,250 $ 7,184 254-Assessment District 22.00 4.603% $ 14,505 $ 14,505 $ 3,057 $ 17,561 527-Integrated Waste Management 5.00 1.046% $ 3,297 $ 3,297 $ 695 $ 3,991 629-Liability Insurance Fund 4.00 0.837% $ 2,637 $ 2,637 $ 556 $ 3,193 635-Fleet Services Fund 5.00 1.046% $ 3,297 $ 3,297 $ 695 $ 3,991 678-Workers Compensation 1.00 0.209% $ 659 $ 659 $ 139 $ 798 679-Information Technology 7.00 1.464% $ 4,615 $ 4,615 $ 973 $ 5,588 Water 2.00 0.418% $ 1,319 $ 1,319 $ 278 $ 1,596
Other 10.00 2.092% $ 6,593 $ 6,593 $ 1,389 $ 7,982
Total 478.00 100.000% $ 315,146 $ - $ 315,146 $ 64,191 $ 379,337 .

Allocation Basis: # of Agenda Items
.

Source of Allocation: FY 20-21 City Clerk Agenda Items
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 51 Packet Page. 543

ALLOCATION SUMMARY
001-030-0001 - City Clerk Administration
001-030-0001 - City Clerk Administration $ 10,549 $ 10,549 001-100-0001 - City Manager Administration $ 34,324 $ 34,324 001-110-0001 / 0149 - Human Resources Admin / Admin Services $ 7,184 $ 7,184 001-120-0001 - Finance Administration $ 53,482 $ 53,482 001-400-0037 - Building Maintenance $ 798 $ 798
001-020-0022 - City Council $ 26,342 $ 26,342
001-180-0001 - Community & Economic Development Administration $ 798 $ 798 001-180-0021 - Enforcement & Beautification $ 8,781 $ 8,781 001-180-0028 - Building and Safety $ 798 $ 798
001-180-0029 - Planning $ 31,930 $ 31,930
001-180-0144 - Economic Development $ 18,360 $ 18,360
001-180-8661 - Cannabis Cultivation $ 7,982 $ 7,982
001-210-0001 - Police Administration $ 28,737 $ 28,737
001-380-0001 - Parks Administration $ 13,570 $ 13,570
001-400-0001 - Public Works Administration $ 6,386 $ 6,386 001-400-0025 - Capital Projects $ 5,588 $ 5,588
001-400-0026 - Traffic Engineering $ 6,386 $ 6,386
001-400-0030 - Land Development $ 12,772 $ 12,772
001-400-0031 - Real Property $ 7,184 $ 7,184
001-400-0072 - Parks Maintenance $ 3,193 $ 3,193
001-400-0088 - Street Maintenance $ 14,368 $ 14,368
001-400-0090 - Tree Maint (Urban Forestry) $ 798 $ 798
001-400-0093 - Traffic Signal Maintenance $ 1,596 $ 1,596 001-400-0151 - Storm Drain $ 2,395 $ 2,395
001-470-0001 - Library Administration $ 1,596 $ 1,596
005-General Plan Update $ 11,974 $ 11,974
117-Home Improvement Part 14.239 $ 3,193 $ 3,193
119-Community Developmnt Block Grant $ 6,386 $ 6,386
124-Animal Control $ 7,184 $ 7,184
254-Assessment District $ 17,561 $ 17,561
527-Integrated Waste Management $ 3,991 $ 3,991
629-Liability Insurance Fund $ 3,193 $ 3,193
635-Fleet Services Fund $ 3,991 $ 3,991
678-Workers Compensation $ 798 $ 798
679-Information Technology $ 5,588 $ 5,588
Water $ 1,596 $ 1,596
Other $ 7,982 $ 7,982
Total $ 379,337 $ 379,337
Council / Committee
Support Total
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 52 Packet Page. 544
2 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 number of agenda items by department. • 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, in accordance with OMB guidelines 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.

CITY ATTORNEY
Internal Support
# of Agenda Items by Dept.

Litigation
Not Allocated
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 54 Packet Page. 546

COSTS TO BE ALLOCATED
001-050-0005 - City Attorney Municipal Legal Service
First Second
Allocation Allocation Total
Departmental Expenditures $ 3,632,639 $ 3,632,639
Total Deductions $ - $ -
Incoming Costs
001-100-0001 - City Manager Administration $ 16,127 $ 16,127 001-110-0001 / 0149 - Human Resources Admin / Admin Services $ 1,285 $ 1,285 001-120-0039 - Accounting $ 18,941 $ 18,941
001-120-0040 - Payroll & Benefits $ 430 $ 430
001-120-0042 - Purchasing $ 6,514 $ 6,514
001-120-0043 - Budget $ 7,198 $ 7,198
001-400-0036 - Custodial Maintenance $ 725 $ 725
001-400-0037 - Building Maintenance $ 13,862 $ 13,862
Total Incoming Costs $ - $ 65,081 $ 65,081
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 3,632,639 $ 65,081 $ 3,697,720 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 55 Packet Page. 547

DEPARTMENTAL EXPENSE DETAIL
001-050-0005 - City Attorney Municipal Legal Service
Distribution Percentage 100.00% 0.00%
Expense Type Expense ($)
Personnel
Salaries & Wages $ 113,547 S $ 113,547 $ -
Subtotal Personnel Cost $ 113,547 $ 113,547 $ -
Operating Services & Supplies
Internal Service Charges $ 54,942 S $ 54,942 $ -
M&O / Contractual Expenses $ 6,669 s $ 6,669 $ -
Other Professional and Contractual Services $ 11,137 S $ 11,137 $ - Outside Legal and Litigation $ 3,446,344 S $ 900,000 $ 2,546,344 Subtotal Operating Cost $ 3,519,092 $ 972,748 $ 2,546,344 DEPARTMENTAL EXPENDITURES $ 3,632,639 $ 1,086,295 $ 2,546,344 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ -
FUNCTIONAL COST $ 3,632,639 $ 1,086,295 $ 2,546,344
First Allocation
Incoming - All Others $ - $ - $ -
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (2,546,344) $ - $ (2,546,344)
Subtotal of First Allocation $ 1,086,295 $ 1,086,295 $ - Second Allocation
Incoming - All Others $ 65,081 $ 19,462 $ 45,619
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ (45,619) $ - $ (45,619)
Subtotal of Second Allocation $ 19,462 $ 19,462 $ -
TOTAL ALLOCATED $ 1,105,757 $ 1,105,757 $ -
Spread
Method Internal Support Litigation
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 56 Packet Page. 548
001-050-0005 - City Attorney Municipal Legal Service .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Internal Support .
.
001-030-0001 - City Clerk Administration 16.00 3.347% $ 36,361 $ 36,361 $ 36,361 001-100-0001 - City Manager Administration 43.00 8.996% $ 97,721 $ 97,721 $ 1,811 $ 99,532 001-110-0001 / 0149 - Human Resources Admin / Admin Services 9.00 1.883% $ 20,453 $ 20,453 $ 379 $ 20,832 001-120-0001 - Finance Administration 67.00 14.017% $ 152,263 $ 152,263 $ 2,822 $ 155,085 001-400-0037 - Building Maintenance 1.00 0.209% $ 2,273 $ 2,273 $ 42 $ 2,315 001-020-0022 - City Council 33.00 6.904% $ 74,995 $ 74,995 $ 1,390 $ 76,385 001-180-0001 - Community & Economic Development Administration 1.00 0.209% $ 2,273 $ 2,273 $ 42 $ 2,315 001-180-0021 - Enforcement & Beautification 11.00 2.301% $ 24,998 $ 24,998 $ 463 $ 25,462 001-180-0028 - Building and Safety 1.00 0.209% $ 2,273 $ 2,273 $ 42 $ 2,315 001-180-0029 - Planning 40.00 8.368% $ 90,903 $ 90,903 $ 1,685 $ 92,588 001-180-0144 - Economic Development 23.00 4.812% $ 52,269 $ 52,269 $ 969 $ 53,238 001-180-8661 - Cannabis Cultivation 10.00 2.092% $ 22,726 $ 22,726 $ 421 $ 23,147 001-210-0001 - Police Administration 36.00 7.531% $ 81,813 $ 81,813 $ 1,516 $ 83,330 001-380-0001 - Parks Administration 17.00 3.556% $ 38,634 $ 38,634 $ 716 $ 39,350 001-400-0001 - Public Works Administration 8.00 1.674% $ 18,181 $ 18,181 $ 337 $ 18,518 001-400-0025 - Capital Projects 7.00 1.464% $ 15,908 $ 15,908 $ 295 $ 16,203 001-400-0026 - Traffic Engineering 8.00 1.674% $ 18,181 $ 18,181 $ 337 $ 18,518 001-400-0030 - Land Development 16.00 3.347% $ 36,361 $ 36,361 $ 674 $ 37,035 001-400-0031 - Real Property 9.00 1.883% $ 20,453 $ 20,453 $ 379 $ 20,832 001-400-0072 - Parks Maintenance 4.00 0.837% $ 9,090 $ 9,090 $ 168 $ 9,259 001-400-0088 - Street Maintenance 18.00 3.766% $ 40,907 $ 40,907 $ 758 $ 41,665 001-400-0090 - Tree Maint (Urban Forestry) 1.00 0.209% $ 2,273 $ 2,273 $ 42 $ 2,315 001-400-0093 - Traffic Signal Maintenance 2.00 0.418% $ 4,545 $ 4,545 $ 84 $ 4,629 001-400-0151 - Storm Drain 3.00 0.628% $ 6,818 $ 6,818 $ 126 $ 6,944 001-470-0001 - Library Administration 2.00 0.418% $ 4,545 $ 4,545 $ 84 $ 4,629 005-General Plan Update 15.00 3.138% $ 34,089 $ 34,089 $ 632 $ 34,721 117-Home Improvement Part 14.239 4.00 0.837% $ 9,090 $ 9,090 $ 168 $ 9,259 119-Community Developmnt Block Grant 8.00 1.674% $ 18,181 $ 18,181 $ 337 $ 18,518 124-Animal Control 9.00 1.883% $ 20,453 $ 20,453 $ 379 $ 20,832 254-Assessment District 22.00 4.603% $ 49,997 $ 49,997 $ 927 $ 50,924 527-Integrated Waste Management 5.00 1.046% $ 11,363 $ 11,363 $ 211 $ 11,574 629-Liability Insurance Fund 4.00 0.837% $ 9,090 $ 9,090 $ 168 $ 9,259 635-Fleet Services Fund 5.00 1.046% $ 11,363 $ 11,363 $ 211 $ 11,574 678-Workers Compensation 1.00 0.209% $ 2,273 $ 2,273 $ 42 $ 2,315 679-Information Technology 7.00 1.464% $ 15,908 $ 15,908 $ 295 $ 16,203 Water 2.00 0.418% $ 4,545 $ 4,545 $ 84 $ 4,629
Other 10.00 2.092% $ 22,726 $ 22,726 $ 421 $ 23,147
Total 478.00 100.000% $ 1,086,295 $ - $ 1,086,295 $ 19,462 $ 1,105,757 .

Allocation Basis: # of Agenda Items
.

ALLOCATION SUMMARY
001-050-0005 - City Attorney Municipal Legal Service
001-030-0001 - City Clerk Administration $ 36,361 $ 36,361 001-100-0001 - City Manager Administration $ 99,532 $ 99,532 001-110-0001 / 0149 - Human Resources Admin / Admin Services $ 20,832 $ 20,832 001-120-0001 - Finance Administration $ 155,085 $ 155,085 001-400-0037 - Building Maintenance $ 2,315 $ 2,315
001-020-0022 - City Council $ 76,385 $ 76,385
001-180-0001 - Community & Economic Development Administration $ 2,315 $ 2,315 001-180-0021 - Enforcement & Beautification $ 25,462 $ 25,462 001-180-0028 - Building and Safety $ 2,315 $ 2,315
001-180-0029 - Planning $ 92,588 $ 92,588
001-180-0144 - Economic Development $ 53,238 $ 53,238
001-180-8661 - Cannabis Cultivation $ 23,147 $ 23,147
001-210-0001 - Police Administration $ 83,330 $ 83,330
001-380-0001 - Parks Administration $ 39,350 $ 39,350
001-400-0001 - Public Works Administration $ 18,518 $ 18,518 001-400-0025 - Capital Projects $ 16,203 $ 16,203
001-400-0026 - Traffic Engineering $ 18,518 $ 18,518
001-400-0030 - Land Development $ 37,035 $ 37,035
001-400-0031 - Real Property $ 20,832 $ 20,832
001-400-0072 - Parks Maintenance $ 9,259 $ 9,259
001-400-0088 - Street Maintenance $ 41,665 $ 41,665
001-400-0090 - Tree Maint (Urban Forestry) $ 2,315 $ 2,315 001-400-0093 - Traffic Signal Maintenance $ 4,629 $ 4,629 001-400-0151 - Storm Drain $ 6,944 $ 6,944
001-470-0001 - Library Administration $ 4,629 $ 4,629
005-General Plan Update $ 34,721 $ 34,721
117-Home Improvement Part 14.239 $ 9,259 $ 9,259
119-Community Developmnt Block Grant $ 18,518 $ 18,518
124-Animal Control $ 20,832 $ 20,832
254-Assessment District $ 50,924 $ 50,924
527-Integrated Waste Management $ 11,574 $ 11,574
629-Liability Insurance Fund $ 9,259 $ 9,259
635-Fleet Services Fund $ 11,574 $ 11,574
678-Workers Compensation $ 2,315 $ 2,315
679-Information Technology $ 16,203 $ 16,203
Water $ 4,629 $ 4,629
Other $ 23,147 $ 23,147
Total $ 1,105,757 $ 1,105,757
Total
Internal
Support
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 58 Packet Page. 550
3 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 FY20-21 audited actual expenditures.1 • External Communications Support - represents costs associated with neighborhood and customer service support.

The costs incurred by this function are not in direct support of City departments; therefore, in accordance with OMB guidelines 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, in accordance with OMB guidelines they are not allocated.

The chart on the following page illustrates the functions and measures used to allocate 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.
1 The following cost categories: debt service interest, debt service principal, transfers out, and any large one-time expenditures (i.e. non-departmental, etc.) were excluded from the audited actual expenditures.

CITY MANAGER ADMINISTRATION
Internal City Support
Audited Actual
Expenditures
External Communications
Support
Not Allocated
Intergovernmental Affairs
Not Allocated
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 60 Packet Page. 552

COSTS TO BE ALLOCATED
001-100-0001 - City Manager Administration
First Second
Allocation Allocation Total
Departmental Expenditures $ 1,285,991 $ 1,285,991
Total Deductions $ - $ -
Incoming Costs
001-030-0001 - City Clerk Administration $ 28,350 $ 5,974.51 $ 34,324 001-050-0005 - City Attorney Municipal Legal Service $ 97,721 $ 1,811 $ 99,532 001-100-0001 - City Manager Administration $ 5,708.95 $ 5,708.95 001-110-0001 / 0149 - Human Resources Admin / Admin Services $ 8,996 $ 8,996 001-120-0039 - Accounting $ 6,025 $ 6,025
001-120-0040 - Payroll & Benefits $ 3,008 $ 3,008
001-120-0042 - Purchasing $ 10,756 $ 10,756
001-120-0043 - Budget $ 2,548 $ 2,548
001-400-0036 - Custodial Maintenance $ 5,074 $ 5,074
001-400-0037 - Building Maintenance $ 97,031 $ 97,031
Total Incoming Costs $ 126,071 $ 146,933 $ 273,004
Other Professional and Contractual Services $ (137,587) Total Cost Adjustments $ (137,587) $ (137,587)
Total Costs to be Allocated $ 1,274,475 $ 146,933 $ 1,421,408 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 61 Packet Page. 553

DEPARTMENTAL EXPENSE DETAIL
001-100-0001 - City Manager Administration
Distribution Percentage 62.46% 11.70% 25.84%
Expense Type Expense ($)
Personnel
Salaries & Wages $ 1,016,801 S $ 635,127 $ 118,983 $ 262,691 Subtotal Personnel Cost $ 1,016,801 $ 635,127 $ 118,983 $ 262,691 Operating Services & Supplies
Internal Service Charges $ 113,468 S $ 70,876 $ 13,278 $ 29,314 M&O / Contractual Expenses $ 18,135 S $ 11,328 $ 2,122 $ 4,685 Other Professional and Contractual Services $ 137,587 S $ 85,942 $ 16,100 $ 35,546 Subtotal Operating Cost $ 269,190 $ 168,145 $ 31,500 $ 69,545 DEPARTMENTAL EXPENDITURES $ 1,285,991 $ 803,272 $ 150,483 $ 332,236 Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ - $ -
Cost Adjustments
Other Professional and Contractual Services $ (137,587) S $ (85,942) $ (16,100) $ (35,546) Subtotal Cost Adjustments $ (137,587) $ (85,942) $ (16,100) $ (35,546) FUNCTIONAL COST $ 1,148,404 $ 717,331 $ 134,383 $ 296,690 First Allocation
Incoming - All Others $ 126,071 $ 78,748 $ 14,752 $ 32,570 Reallocate Admin Costs $ - $ - $ - $ -
Unallocated Costs $ (478,396) $ - $ (149,136) $ (329,261) Subtotal of First Allocation $ 796,079 $ 796,079 $ - $ - Second Allocation
Incoming - All Others $ 146,933 $ 91,779 $ 17,194 $ 37,960 Reallocate Admin Costs $ - $ - $ - $ -
Unallocated Costs $ (55,154) $ - $ (17,194) $ (37,960)
Subtotal of Second Allocation $ 91,779 $ 91,779.27 $ - $ - TOTAL ALLOCATED $ 887,858 $ 887,858 $ - $ -
Spread
Method
Internal City Support
External
Communications
Support
Intergovernmental
Affairs
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 62 Packet Page. 554
001-100-0001 - City Manager Administration .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Internal City Support .
.
001-030-0001 - City Clerk Administration 421,011 0.235% $ 1,869 $ 1,869 $ 1,869 001-050-0005 - City Attorney Municipal Legal Service 3,632,639 2.026% $ 16,127 $ 16,127 $ 16,127 001-100-0001 - City Manager Administration 1,285,991 0.717% $ 5,709 $ 5,709 $ 5,709 001-110-0001 / 0149 - Human Resources Admin / Admin Services 1,125,743 0.628% $ 4,998 $ 4,998 $ 594 $ 5,591 001-120-0001 - Finance Administration 430,153 0.240% $ 1,910 $ 1,910 $ 227 $ 2,137 001-120-0039 - Accounting 1,062,509 0.593% $ 4,717 $ 4,717 $ 560 $ 5,277 001-120-0040 - Payroll & Benefits 249,612 0.139% $ 1,108 $ 1,108 $ 132 $ 1,240 001-120-0042 - Purchasing 131,423 0.073% $ 583 $ 583 $ 69 $ 653 001-120-0043 - Budget 350,747 0.196% $ 1,557 $ 1,557 $ 185 $ 1,742 001-400-0036 - Custodial Maintenance 1,337,559 0.746% $ 5,938 $ 5,938 $ 706 $ 6,643 001-400-0037 - Building Maintenance 1,899,175 1.059% $ 8,431 $ 8,431 $ 1,002 $ 9,433 001-010-0001 - Mayor Administration 455,551 0.254% $ 2,022 $ 2,022 $ 240 $ 2,263 001-020-0022 - City Council 470,613 0.262% $ 2,089 $ 2,089 $ 248 $ 2,337 001-021-0023 - Council Support 344,085 0.192% $ 1,528 $ 1,528 $ 182 $ 1,709 001-022-0009 - Elections 273,784 0.153% $ 1,215 $ 1,215 $ 144 $ 1,360 001-023-0011 - Records Managment 116,883 0.065% $ 519 $ 519 $ 62 $ 581 001-024-8751 - City Clerk COVID 19 Activity 1,043 0.001% $ 5 $ 5 $ 1 $ 5 001-100-0016 - Air Quality & Rideshare 55,863 0.031% $ 248 $ 248 $ 29 $ 277 001-100-0067 - Customer & Neighborhood Services 542,502 0.303% $ 2,408 $ 2,408 $ 286 $ 2,695 001-100-0133 - CATV 171,814 0.096% $ 763 $ 763 $ 91 $ 853 001-100-0150 - Violence Intervention 260,742 0.145% $ 1,158 $ 1,158 $ 138 $ 1,295 001-100-8751 - City Manager COVID-19 Activity 19,025 0.011% $ 84 $ 84 $ 10 $ 94 001-120-0012 - Business Registration 810,959 0.452% $ 3,600 $ 3,600 $ 428 $ 4,028 001-120-0017 - Treasurer 138,121 0.077% $ 613 $ 613 $ 73 $ 686 001-120-8751 - Finance COVID-19 Activity 21,907 0.012% $ 97 $ 97 $ 12 $ 109 001-160 - Capital Improvement Projects 965,427 0.538% $ 4,286 $ 4,286 $ 509 $ 4,795 001-180-0001 - Community & Economic Development Administration 568,042 0.317% $ 2,522 $ 2,522 $ 300 $ 2,821 001-180-0021 - Enforcement & Beautification 1,228,113 0.685% $ 5,452 $ 5,452 $ 648 $ 6,100 001-180-0028 - Building and Safety 2,553,396 1.424% $ 11,335 $ 11,335 $ 1,347 $ 12,682 001-180-0029 - Planning 815,822 0.455% $ 3,622 $ 3,622 $ 430 $ 4,052 001-180-0125 - Property Maintenance 65 0.000% $ 0 $ 0 $ 0 $ 0 001-180-0144 - Economic Development 168,874 0.094% $ 750 $ 750 $ 89 $ 839 001-180-8661 - Cannabis Cultivation 15,700 0.009% $ 70 $ 70 $ 8 $ 78 001-180-8751 - Community & Economic Development COVID-19 Activity 28,499 0.016% $ 127 $ 127 $ 15 $ 142 001-210-0001 - Police Administration 5,067,381 2.826% $ 22,496 $ 22,496 $ 2,673 $ 25,169 001-210-0062 - Public Safety Systems 989,447 0.552% $ 4,392 $ 4,392 $ 522 $ 4,914 001-210-0078 - Patrol Field Services 44,164,554 24.628% $196,061 $196,061 $ 23,297 $219,359 001-210-0080 - Gang & Multiple Enforcement Team 763 0.000% $ 3 $ 3 $ 0 $ 4 001-210-0081 - Traffic 2,259,631 1.260% $ 10,031 $ 10,031 $ 1,192 $ 11,223 001-210-0082 - General Investigation 9,478,014 5.285% $ 42,076 $ 42,076 $ 5,000 $ 47,076 001-210-0083 - Forensics Property 1,200,050 0.669% $ 5,327 $ 5,327 $ 633 $ 5,960 001-210-0084 - Dispatch 3,096,205 1.727% $ 13,745 $ 13,745 $ 1,633 $ 15,378 001-210-0085 - Records 1,289,831 0.719% $ 5,726 $ 5,726 $ 680 $ 6,406 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 63 Packet Page. 555
001-100-0001 - City Manager Administration .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 001-210-0086 - Personnel & Training 2,082,014 1.161% $ 9,243 $ 9,243 $ 1,098 $ 10,341 001-210-0145 - Special Enforcement Teams 6,441,128 3.592% $ 28,594 $ 28,594 $ 3,398 $ 31,992 001-210-0147 - Intel/Emergency Management 1,505,468 0.840% $ 6,683 $ 6,683 $ 794 $ 7,477 001-210-0150 - Violence Intervention 42,928 0.024% $ 191 $ 191 $ 23 $ 213 001-210-4911 - PD Special Events Reimb OT 589,964 0.329% $ 2,619 $ 2,619 $ 311 $ 2,930 001-210-5076 - Fireworks Enforcement 49,994 0.028% $ 222 $ 222 $ 26 $ 248 001-210-8652 - San Manuel CCF 2017-2020 1,435,422 0.800% $ 6,372 $ 6,372 $ 757 $ 7,130 001-210-8654 - Dignity Health 468,436 0.261% $ 2,080 $ 2,080 $ 247 $ 2,327 001-210-8751 - Police COVID-19 Activity 546,334 0.305% $ 2,425 $ 2,425 $ 288 $ 2,714 001-210-8775 - Floyd Incident May 2020 383 0.000% $ 1.7 $ 2 $ 0 $ 2 001-380-0001 - Parks Administration 1,544,466 0.861% $ 6,856.4 $ 6,856 $ 815 $ 7,671 001-380-0069 - Aquatics 273,319 0.152% $ 1,213 $ 1,213 $ 144 $ 1,358 001-380-0070 - Sports 53,774 0.030% $ 239 $ 239 $ 28 $ 267 001-380-0071 - Center for Individual Developmnt 146,156 0.082% $ 649 $ 649 $ 77 $ 726 001-380-0074 - Recreation & Community Programs 143,854 0.080% $ 639 $ 639 $ 76 $ 715 001-380-0075 - Senior Services 181,502 0.101% $ 806 $ 806 $ 96 $ 901 001-380-0077 - Outdoor Facilities 238,540 0.133% $ 1,059 $ 1,059 $ 126 $ 1,185 001-380-0502 - RSVP CFDA 94.002 79,227 0.044% $ 352 $ 352 $ 42 $ 394 001-380-0509 - Senior Companion 99,709 0.056% $ 443 $ 443 $ 53 $ 495 001-380-0513 - Senior Nutrition CFDA 93.053 94,253 0.053% $ 418 $ 418 $ 50 $ 468 001-380-1106 - Cemetery Administration 129,121 0.072% $ 573 $ 573 $ 68 $ 641 001-380-8751 - Parks COVID-19 Activity 22,940 0.013% $ 102 $ 102 $ 12 $ 114 001-400-0001 - Public Works Administration 493,057 0.275% $ 2,189 $ 2,189 $ 260 $ 2,449 001-400-0025 - Capital Projects 1,652,133 0.921% $ 7,334 $ 7,334 $ 872 $ 8,206 001-400-0026 - Traffic Engineering 640,886 0.357% $ 2,845 $ 2,845 $ 338 $ 3,183 001-400-0027 - Stormwater Management 435,428 0.243% $ 1,933 $ 1,933 $ 230 $ 2,163 001-400-0030 - Land Development 579,855 0.323% $ 2,574 $ 2,574 $ 306 $ 2,880 001-400-0031 - Real Property 252,910 0.141% $ 1,123 $ 1,123 $ 133 $ 1,256 001-400-0069 - Aquatics 207,134 0.116% $ 920 $ 920 $ 109 $ 1,029 001-400-0072 - Parks Maintenance 3,946,363 2.201% $ 17,519 $ 17,519 $ 2,082 $ 19,601 001-400-0088 - Street Maintenance 1,130,590 0.630% $ 5,019 $ 5,019 $ 596 $ 5,615 001-400-0089 - Graffiti Removal 274,964 0.153% $ 1,221 $ 1,221 $ 145 $ 1,366 001-400-0090 - Tree Maint (Urban Forestry) 650,748 0.363% $ 2,889 $ 2,889 $ 343 $ 3,232 001-400-0091 - Concrete Maintence 156,054 0.087% $ 693 $ 693 $ 82 $ 775 001-400-0092 - Street Light Maintenance 132,787 0.074% $ 589 $ 589 $ 70 $ 660 001-400-0093 - Traffic Signal Maintenance 339,753 0.189% $ 1,508 $ 1,508 $ 179 $ 1,688 001-400-0099 - Right of Way Cleaning 193,347 0.108% $ 858 $ 858 $ 102 $ 960 001-400-0125 - Property Maintenance 281,815 0.157% $ 1,251 $ 1,251 $ 149 $ 1,400 001-400-0151 - Storm Drain 100,080 0.056% $ 444 $ 444 $ 53 $ 497 001-400-0152 - Traffic Signs & Markings 254,622 0.142% $ 1,130 $ 1,130 $ 134 $ 1,265 001-400-1106 - Cemetery Administration 193,970 0.108% $ 861 $ 861 $ 102 $ 963 001-400-8751 - COVID-29 Activity 136,698 0.076% $ 607 $ 607 $ 72 $ 679 001-400-8790 - Bryce Hanes Park Landscape Maint 29,184 0.016% $ 130 $ 130 $ 15 $ 145 001-470-0001 - Library Administration 450,719 0.251% $ 2,001 $ 2,001 $ 238 $ 2,239 001-470-0049 - Support Services 354,199 0.198% $ 1,572 $ 1,572 $ 187 $ 1,759 001-470-0063 - Central Library Services 596,712 0.333% $ 2,649 $ 2,649 $ 315 $ 2,964 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 64 Packet Page. 556
001-100-0001 - City Manager Administration .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 001-470-0064 - Branch Library Services 162,047 0.090% $ 719 $ 719 $ 85 $ 805 001-470-8751 - Library COVID-19 Activity 1,544 0.001% $ 7 $ 7 $ 1 $ 8 002-Bankruptcy Settlement 455,920 0.254% $ 2,024 $ 2,024 $ 241 $ 2,264 005-General Plan Update 325,985 0.182% $ 1,447 $ 1,447 $ 172 $ 1,619 107-Cable Television Fund 162,831 0.091% $ 723 $ 723 $ 86 $ 809 108-Asset Forfeiture 855,838 0.477% $ 3,799 $ 3,799 $ 451 $ 4,251 111-AB2766 Air Quality 686,055 0.383% $ 3,046 $ 3,046 $ 362 $ 3,408 114-Emergency Solutions Grant CV1 203,661 0.114% $ 904 $ 904 $ 107 $ 1,012 115-Emergency Solutions Grant CV2 155,465 0.087% $ 690 $ 690 $ 82 $ 772 116-Emergency Solutions Grant 14.231 392,001 0.219% $ 1,740 $ 1,740 $ 207 $ 1,947 117-Home Improvement Part 14.239 91,327 0.051% $ 405 $ 405 $ 48 $ 454 118-Gang and Street Asset Forfeiture 58,212 0.032% $ 258 $ 258 $ 31 $ 289 119-Community Developmnt Block Grant 955,429 0.533% $ 4,241 $ 4,241 $ 504 $ 4,745 120-Neighborhood Stabil Prog (NSP1) 822,923 0.459% $ 3,653 $ 3,653 $ 434 $ 4,087 123-Federal Grant Programs 10,450,233 5.828% $ 46,392 $ 46,392 $ 5,513 $ 51,905 124-Animal Control 2,471,445 1.378% $ 10,972 $ 10,972 $ 1,304 $ 12,275 125-RMRA-GAS TAX 3,963,994 2.211% $ 17,598 $ 17,598 $ 2,091 $ 19,689 126-Gas Tax Fund 5,282,325 2.946% $ 23,450 $ 23,450 $ 2,787 $ 26,237 127-Low Mod Housing Fund 10,220 0.006% $ 45 $ 45 $ 5 $ 51 128-Traffic Safety 1,159,498 0.647% $ 5,147 $ 5,147 $ 612 $ 5,759 129-Measure I 4,205,701 2.345% $ 18,671 $ 18,671 $ 2,219 $ 20,889 131-CDBG-CV 1 112,285 0.063% $ 498 $ 498 $ 59 $ 558
140-PLHA Program 1,003 0.001% $ 4 $ 4 $ 1 $ 5
208-Verdemont Capital Project 9,398 0.005% $ 42 $ 42 $ 5 $ 47 246-Public Improvement Fund 45,900 0.026% $ 204 $ 204 $ 24 $ 228 247-Cultural Developmnt Construction 1,585,100 0.884% $ 7,037 $ 7,037 $ 836 $ 7,873 248-Storm Drain Construction 1,627,670 0.908% $ 7,226 $ 7,226 $ 859 $ 8,084 254-Assessment District 1,344,681 0.750% $ 5,969 $ 5,969 $ 709 $ 6,679 263-Local Regional Circulation 275,974 0.154% $ 1,225 $ 1,225 $ 146 $ 1,371 264-Regional Circulation System 2,674,569 1.491% $ 11,873 $ 11,873 $ 1,411 $ 13,284 266-Public Use Facilities 299,119 0.167% $ 1,328 $ 1,328 $ 158 $ 1,486 268-AB 1600 Parkland and Op 118,744 0.066% $ 527 $ 527 $ 63 $ 590 269-Quimby Act Parkland 298,822 0.167% $ 1,327 $ 1,327 $ 158 $ 1,484 527-Integrated Waste Management 577,590 0.322% $ 2,564 $ 2,564 $ 305 $ 2,869 629-Liability Insurance Fund 8,002,938 4.463% $ 35,528 $ 35,528 $ 4,222 $ 39,749 635-Fleet Services Fund 3,553,177 1.981% $ 15,774 $ 15,774 $ 1,874 $ 17,648 678-Workers Compensation 232,728 0.130% $ 1,033 $ 1,033 $ 123 $ 1,156 679-Information Technology 4,673,443 2.606% $ 20,747 $ 20,747 $ 2,465 $ 23,212 710-Successor Agency 1,865,768 1.040% $ 8,283 $ 8,283 $ 984 $ 9,267 Total 179,323,768.29 100.000% $796,079 $ - $796,079 $ 91,779 $887,858 .

Allocation Basis: Audited Actual
.

Source of Allocation: FY 20-21 Audited Actual Expenditures FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-100-0001 - City Manager Administration
001-030-0001 - City Clerk Administration $ 1,869 $ 1,869 001-050-0005 - City Attorney Municipal Legal Service $ 16,127 $ 16,127 001-100-0001 - City Manager Administration $ 5,709 $ 5,708.95 001-110-0001 / 0149 - Human Resources Admin / Admin Services $ 5,591 $ 5,591 001-120-0001 - Finance Administration $ 2,137 $ 2,137
001-120-0039 - Accounting $ 5,277 $ 5,277
001-120-0040 - Payroll & Benefits $ 1,240 $ 1,240
001-120-0042 - Purchasing $ 653 $ 653
001-120-0043 - Budget $ 1,742 $ 1,742
001-400-0036 - Custodial Maintenance $ 6,643 $ 6,643
001-400-0037 - Building Maintenance $ 9,433 $ 9,433
001-010-0001 - Mayor Administration $ 2,263 $ 2,263
001-020-0022 - City Council $ 2,337 $ 2,337
001-021-0023 - Council Support $ 1,709 $ 1,709
001-022-0009 - Elections $ 1,360 $ 1,360
001-023-0011 - Records Managment $ 581 $ 580.54
001-024-8751 - City Clerk COVID 19 Activity $ 5 $ 5
001-100-0016 - Air Quality & Rideshare $ 277 $ 277
001-100-0067 - Customer & Neighborhood Services $ 2,695 $ 2,695 001-100-0133 - CATV $ 853 $ 853.37
001-100-0150 - Violence Intervention $ 1,295 $ 1,295.06 001-100-8751 - City Manager COVID-19 Activity $ 94 $ 94.49 001-120-0012 - Business Registration $ 4,028 $ 4,028
001-120-0017 - Treasurer $ 686 $ 686
001-120-8751 - Finance COVID-19 Activity $ 109 $ 108.81 001-160 - Capital Improvement Projects $ 4,795 $ 4,795
001-180-0001 - Community & Economic Development Administration $ 2,821 $ 2,821 001-180-0021 - Enforcement & Beautification $ 6,100 $ 6,100 001-180-0028 - Building and Safety $ 12,682 $ 12,682.34 001-180-0029 - Planning $ 4,052 $ 4,052.07
001-180-0125 - Property Maintenance $ 0 $ 0.32
001-180-0144 - Economic Development $ 839 $ 839
001-180-8661 - Cannabis Cultivation $ 78 $ 78
001-180-8751 - Community & Economic Development COVID-19 Activity $ 142 $ 141.55 Total
Internal City
Support
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
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ALLOCATION SUMMARY
001-100-0001 - City Manager Administration
Total
Internal City
Support
001-210-0001 - Police Administration $ 25,169 $ 25,169
001-210-0062 - Public Safety Systems $ 4,914 $ 4,914
001-210-0078 - Patrol Field Services $ 219,359 $ 219,358.81 001-210-0080 - Gang & Multiple Enforcement Team $ 4 $ 3.79 001-210-0081 - Traffic $ 11,223 $ 11,223.25
001-210-0082 - General Investigation $ 47,076 $ 47,076
001-210-0083 - Forensics Property $ 5,960 $ 5,960
001-210-0084 - Dispatch $ 15,378 $ 15,378.39
001-210-0085 - Records $ 6,406 $ 6,406
001-210-0086 - Personnel & Training $ 10,341 $ 10,341.06 001-210-0145 - Special Enforcement Teams $ 31,992 $ 31,992.13 001-210-0147 - Intel/Emergency Management $ 7,477 $ 7,477.44 001-210-0150 - Violence Intervention $ 213 $ 213.22
001-210-4911 - PD Special Events Reimb OT $ 2,930 $ 2,930.26 001-210-5076 - Fireworks Enforcement $ 248 $ 248.31
001-210-8652 - San Manuel CCF 2017-2020 $ 7,130 $ 7,130 001-210-8654 - Dignity Health $ 2,327 $ 2,327
001-210-8751 - Police COVID-19 Activity $ 2,714 $ 2,714 001-210-8775 - Floyd Incident May 2020 $ 2 $ 1.90
001-380-0001 - Parks Administration $ 7,671 $ 7,671.13
001-380-0069 - Aquatics $ 1,358 $ 1,358
001-380-0070 - Sports $ 267 $ 267
001-380-0071 - Center for Individual Developmnt $ 726 $ 726 001-380-0074 - Recreation & Community Programs $ 715 $ 714.50 001-380-0075 - Senior Services $ 901 $ 901
001-380-0077 - Outdoor Facilities $ 1,185 $ 1,184.79
001-380-0502 - RSVP CFDA 94.002 $ 394 $ 393.51
001-380-0509 - Senior Companion $ 495 $ 495
001-380-0513 - Senior Nutrition CFDA 93.053 $ 468 $ 468 001-380-1106 - Cemetery Administration $ 641 $ 641
001-380-8751 - Parks COVID-19 Activity $ 114 $ 114
001-400-0001 - Public Works Administration $ 2,449 $ 2,449 001-400-0025 - Capital Projects $ 8,206 $ 8,206
001-400-0026 - Traffic Engineering $ 3,183 $ 3,183
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 67 Packet Page. 559

ALLOCATION SUMMARY
001-100-0001 - City Manager Administration
Total
Internal City
Support
001-400-0027 - Stormwater Management $ 2,163 $ 2,163
001-400-0030 - Land Development $ 2,880 $ 2,880
001-400-0031 - Real Property $ 1,256 $ 1,256
001-400-0069 - Aquatics $ 1,029 $ 1,029
001-400-0072 - Parks Maintenance $ 19,601 $ 19,601
001-400-0088 - Street Maintenance $ 5,615 $ 5,615
001-400-0089 - Graffiti Removal $ 1,366 $ 1,366
001-400-0090 - Tree Maint (Urban Forestry) $ 3,232 $ 3,232 001-400-0091 - Concrete Maintence $ 775 $ 775
001-400-0092 - Street Light Maintenance $ 660 $ 660
001-400-0093 - Traffic Signal Maintenance $ 1,688 $ 1,688 001-400-0099 - Right of Way Cleaning $ 960 $ 960
001-400-0125 - Property Maintenance $ 1,400 $ 1,400
001-400-0151 - Storm Drain $ 497 $ 497
001-400-0152 - Traffic Signs & Markings $ 1,265 $ 1,265 001-400-1106 - Cemetery Administration $ 963 $ 963
001-400-8751 - COVID-29 Activity $ 679 $ 679
001-400-8790 - Bryce Hanes Park Landscape Maint $ 145 $ 145 001-470-0001 - Library Administration $ 2,239 $ 2,239
001-470-0049 - Support Services $ 1,759 $ 1,759
001-470-0063 - Central Library Services $ 2,964 $ 2,964 001-470-0064 - Branch Library Services $ 805 $ 805
001-470-8751 - Library COVID-19 Activity $ 8 $ 8
002-Bankruptcy Settlement $ 2,264 $ 2,264
005-General Plan Update $ 1,619 $ 1,619
107-Cable Television Fund $ 809 $ 809
108-Asset Forfeiture $ 4,251 $ 4,251
111-AB2766 Air Quality $ 3,408 $ 3,408
114-Emergency Solutions Grant CV1 $ 1,012 $ 1,012
115-Emergency Solutions Grant CV2 $ 772 $ 772
116-Emergency Solutions Grant 14.231 $ 1,947 $ 1,947
117-Home Improvement Part 14.239 $ 454 $ 454
118-Gang and Street Asset Forfeiture $ 289 $ 289
119-Community Developmnt Block Grant $ 4,745 $ 4,745
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 68 Packet Page. 560

ALLOCATION SUMMARY
001-100-0001 - City Manager Administration
Total
Internal City
Support
120-Neighborhood Stabil Prog (NSP1) $ 4,087 $ 4,087
123-Federal Grant Programs $ 51,905 $ 51,905
124-Animal Control $ 12,275 $ 12,275
125-RMRA-GAS TAX $ 19,689 $ 19,689
126-Gas Tax Fund $ 26,237 $ 26,237
127-Low Mod Housing Fund $ 51 $ 51
128-Traffic Safety $ 5,759 $ 5,759
129-Measure I $ 20,889 $ 20,889
131-CDBG-CV 1 $ 558 $ 558
140-PLHA Program $ 5 $ 5
208-Verdemont Capital Project $ 47 $ 47
246-Public Improvement Fund $ 228 $ 228
247-Cultural Developmnt Construction $ 7,873 $ 7,873
248-Storm Drain Construction $ 8,084 $ 8,084
254-Assessment District $ 6,679 $ 6,679
263-Local Regional Circulation $ 1,371 $ 1,371
264-Regional Circulation System $ 13,284 $ 13,284
266-Public Use Facilities $ 1,486 $ 1,486
268-AB 1600 Parkland and Op $ 590 $ 590
269-Quimby Act Parkland $ 1,484 $ 1,484
527-Integrated Waste Management $ 2,869 $ 2,869
629-Liability Insurance Fund $ 39,749 $ 39,749
635-Fleet Services Fund $ 17,648 $ 17,648
678-Workers Compensation $ 1,156 $ 1,156
679-Information Technology $ 23,212 $ 23,212
710-Successor Agency $ 9,267 $ 9,267
Total $ 887,858 $ 887,858
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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4 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.

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

COSTS TO BE ALLOCATED
001-110-0001 / 0149 - Human Resources Admin / Admin Services First Second
Allocation Allocation Total
Departmental Expenditures $ 1,125,743 $ 1,125,743
Outside Legal and Litigation $ (141,888)
Total Deductions $ (141,888) $ (141,888)
Incoming Costs
001-030-0001 - City Clerk Administration $ 5,934 $ 1,250 $ 7,184 001-050-0005 - City Attorney Municipal Legal Service $ 20,453 $ 379 $ 20,832 001-100-0001 - City Manager Administration $ 4,998 $ 594 $ 5,591 001-110-0001 / 0149 - Human Resources Admin / Admin Services $ 14,136 $ 14,136 001-120-0039 - Accounting $ 21,735 $ 21,735
001-120-0040 - Payroll & Benefits $ 3,438 $ 3,438
001-120-0042 - Purchasing $ 7,486 $ 7,486
001-120-0043 - Budget $ 2,231 $ 2,231
001-400-0036 - Custodial Maintenance $ 5,799 $ 5,799
001-400-0037 - Building Maintenance $ 112,455 $ 112,455 Total Incoming Costs $ 31,385 $ 169,503 $ 200,887
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 1,015,240 $ 169,503 $ 1,184,743 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
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________________________________________________________________________________________________________________ ____________________________________________ 72 Packet Page. 564

DEPARTMENTAL EXPENSE DETAIL
001-110-0001 / 0149 - Human Resources Admin / Admin Services Distribution Percentage 100.00%
Expense Type Expense ($)
Personnel
Salaries & Wages $ 620,190 S $ 620,190
Subtotal Personnel Cost $ 620,190 $ 620,190
Operating Services & Supplies
Internal Service Charges $ 79,382 S $ 79,382
M&O / Contractual Expenses $ 22,500 S $ 22,500
Other Professional and Contractual Services $ 261,784 S $ 261,784 Outside Legal and Litigation $ 141,888 S $ 141,888
Subtotal Operating Cost $ 505,553 $ 505,553
DEPARTMENTAL EXPENDITURES $ 1,125,743 $ 1,125,743
Disallowed Costs
Outside Legal and Litigation $ (141,888) P $ (141,888)
Subtotal Disallowed Costs $ (141,888) $ (141,888)
Cost Adjustments
Subtotal Cost Adjustments $ - $ -
FUNCTIONAL COST $ 983,856 $ 983,856
First Allocation
Incoming - All Others $ 31,385 $ 31,385
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 1,015,240 $ 1,015,240
Second Allocation
Incoming - All Others $ 169,503 $ 169,503
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 169,503 $ 169,502.93
TOTAL ALLOCATED $ 1,184,743 $ 1,184,743
Spread
Method
Employee
Support
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 73 Packet Page. 565
001-110-0001 / 0149 - Human Resources Admin / Admin Services . .

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Employee Support .
.
001-030-0001 - City Clerk Administration 4.00 0.506% $ 5,140 $ 5,140 $ 5,140 001-050-0005 - City Attorney Municipal Legal Service 1.00 0.127% $ 1,285 $ 1,285 $ 1,285 001-100-0001 - City Manager Administration 7.00 0.886% $ 8,996 $ 8,996 $ 8,996 001-110-0001 / 0149 - Human Resources Admin / Admin Services 11.00 1.392% $ 14,136 $ 14,136 $ 14,136 001-120-0001 - Finance Administration 2.00 0.253% $ 2,570 $ 2,570 $ 442 $ 3,012 001-120-0039 - Accounting 6.00 0.759% $ 7,711 $ 7,711 $ 1,326 $ 9,037 001-120-0040 - Payroll & Benefits 2.00 0.253% $ 2,570 $ 2,570 $ 442 $ 3,012 001-120-0042 - Purchasing 2.00 0.253% $ 2,570 $ 2,570 $ 442 $ 3,012 001-120-0043 - Budget 4.00 0.506% $ 5,140 $ 5,140 $ 884 $ 6,024 001-400-0036 - Custodial Maintenance 19.00 2.405% $ 24,417 $ 24,417 $ 4,199 $ 28,616 001-400-0037 - Building Maintenance 7.00 0.886% $ 8,996 $ 8,996 $ 1,547 $ 10,543 001-010-0001 - Mayor Administration 3.00 0.380% $ 3,855 $ 3,855 $ 663 $ 4,518 001-020-0022 - City Council 7.00 0.886% $ 8,996 $ 8,996 $ 1,547 $ 10,543 001-021-0023 - Council Support 2.00 0.253% $ 2,570 $ 2,570 $ 442 $ 3,012 001-022-0009 - Elections 3.00 0.380% $ 3,855 $ 3,855 $ 663 $ 4,518 001-023-0011 - Records Managment 4.00 0.506% $ 5,140 $ 5,140 $ 884 $ 6,024 001-100-0016 - Air Quality & Rideshare 1.00 0.127% $ 1,285 $ 1,285 $ 221 $ 1,506 001-100-0067 - Customer & Neighborhood Services 5.00 0.633% $ 6,426 $ 6,426 $ 1,105 $ 7,531 001-100-0133 - CATV 4.00 0.506% $ 5,140 $ 5,140 $ 884 $ 6,024 001-100-0150 - Violence Intervention 1.00 0.127% $ 1,285 $ 1,285 $ 221 $ 1,506 001-120-0012 - Business Registration 8.00 1.013% $ 10,281 $ 10,281 $ 1,768 $ 12,049 001-120-0017 - Treasurer 1.00 0.127% $ 1,285 $ 1,285 $ 221 $ 1,506 001-180-0001 - Community & Economic Development Administration 4.00 0.506% $ 5,140 $ 5,140 $ 884 $ 6,024 001-180-0021 - Enforcement & Beautification 7.00 0.886% $ 8,996 $ 8,996 $ 1,547 $ 10,543 001-180-0028 - Building and Safety 5.00 0.633% $ 6,426 $ 6,426 $ 1,105 $ 7,531 001-180-0029 - Planning 5.00 0.633% $ 6,426 $ 6,426 $ 1,105 $ 7,531 001-180-0144 - Economic Development 1.00 0.127% $ 1,285 $ 1,285 $ 221 $ 1,506 001-210-0001 - Police Administration 16.00 2.025% $ 20,562 $ 20,562 $ 3,536 $ 24,098 001-210-0078 - Patrol Field Services 199.00 25.190% $ 255,738 $ 255,738 $ 43,978 $ 299,716 001-210-0081 - Traffic 12.00 1.519% $ 15,421 $ 15,421 $ 2,652 $ 18,073 001-210-0082 - General Investigation 46.00 5.823% $ 59,115 $ 59,115 $ 10,166 $ 69,281 001-210-0083 - Forensics Property 11.00 1.392% $ 14,136 $ 14,136 $ 2,431 $ 16,567 001-210-0084 - Dispatch 26.00 3.291% $ 33,413 $ 33,413 $ 5,746 $ 39,159 001-210-0085 - Records 15.00 1.899% $ 19,277 $ 19,277 $ 3,315 $ 22,592 001-210-0086 - Personnel & Training 7.00 0.886% $ 8,996 $ 8,996 $ 1,547 $ 10,543 001-210-0145 - Special Enforcement Teams 26.00 3.291% $ 33,413 $ 33,413 $ 5,746 $ 39,159 001-210-0147 - Intel/Emergency Management 7.00 0.886% $ 8,996 $ 8,996 $ 1,547 $ 10,543 001-210-8652 - San Manuel CCF 2017-2020 4.00 0.506% $ 5,140 $ 5,140 $ 884 $ 6,024 001-210-8654 - Dignity Health 2.00 0.253% $ 2,570 $ 2,570 $ 442 $ 3,012 001-380-0001 - Parks Administration 7.00 0.886% $ 8,996 $ 8,996 $ 1,547 $ 10,543 001-380-0069 - Aquatics 39.00 4.937% $ 50,119 $ 50,119 $ 8,619 $ 58,738 001-380-0070 - Sports 3.00 0.380% $ 3,855 $ 3,855 $ 663 $ 4,518 001-380-0071 - Center for Individual Developmnt 3.00 0.380% $ 3,855 $ 3,855 $ 663 $ 4,518 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
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001-110-0001 / 0149 - Human Resources Admin / Admin Services . .

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 001-380-0074 - Recreation & Community Programs 12.00 1.519% $ 15,421 $ 15,421 $ 2,652 $ 18,073 001-380-0075 - Senior Services 3.00 0.380% $ 3,855 $ 3,855 $ 663 $ 4,518 001-380-0077 - Outdoor Facilities 1.00 0.127% $ 1,285 $ 1,285 $ 221 $ 1,506 001-380-0502 - RSVP CFDA 94.002 1.00 0.127% $ 1,285 $ 1,285 $ 221 $ 1,506 001-380-0509 - Senior Companion 1.00 0.127% $ 1,285 $ 1,285 $ 221 $ 1,506 001-380-1106 - Cemetery Administration 1.00 0.127% $ 1,285 $ 1,285 $ 221 $ 1,506 001-400-0001 - Public Works Administration 3.00 0.380% $ 3,855 $ 3,855 $ 663 $ 4,518 001-400-0025 - Capital Projects 16.00 2.025% $ 20,562 $ 20,562 $ 3,536 $ 24,098 001-400-0026 - Traffic Engineering 7.00 0.886% $ 8,996 $ 8,996 $ 1,547 $ 10,543 001-400-0027 - Stormwater Management 2.00 0.253% $ 2,570 $ 2,570 $ 442 $ 3,012 001-400-0030 - Land Development 4.00 0.506% $ 5,140 $ 5,140 $ 884 $ 6,024 001-400-0031 - Real Property 6.00 0.759% $ 7,711 $ 7,711 $ 1,326 $ 9,037 001-400-0069 - Aquatics 1.00 0.127% $ 1,285 $ 1,285 $ 221 $ 1,506 001-400-0072 - Parks Maintenance 8.00 1.013% $ 10,281 $ 10,281 $ 1,768 $ 12,049 001-400-0088 - Street Maintenance 9.00 1.139% $ 11,566 $ 11,566 $ 1,989 $ 13,555 001-400-0089 - Graffiti Removal 5.00 0.633% $ 6,426 $ 6,426 $ 1,105 $ 7,531 001-400-0090 - Tree Maint (Urban Forestry) 4.00 0.506% $ 5,140 $ 5,140 $ 884 $ 6,024 001-400-0091 - Concrete Maintence 3.00 0.380% $ 3,855 $ 3,855 $ 663 $ 4,518 001-400-0093 - Traffic Signal Maintenance 1.00 0.127% $ 1,285 $ 1,285 $ 221 $ 1,506 001-400-0099 - Right of Way Cleaning 5.00 0.633% $ 6,426 $ 6,426 $ 1,105 $ 7,531 001-400-0151 - Storm Drain 1.00 0.127% $ 1,285 $ 1,285 $ 221 $ 1,506 001-400-0152 - Traffic Signs & Markings 2.00 0.253% $ 2,570 $ 2,570 $ 442 $ 3,012 001-400-1106 - Cemetery Administration 1.00 0.127% $ 1,285 $ 1,285 $ 221 $ 1,506 001-470-0001 - Library Administration 3.00 0.380% $ 3,855 $ 3,855 $ 663 $ 4,518 001-470-0049 - Support Services 5.00 0.633% $ 6,426 $ 6,426 $ 1,105 $ 7,531 001-470-0063 - Central Library Services 18.00 2.278% $ 23,132 $ 23,132 $ 3,978 $ 27,110 001-470-0064 - Branch Library Services 7.00 0.886% $ 8,996 $ 8,996 $ 1,547 $ 10,543 117-Home Improvement Part 14.239 1.00 0.127% $ 1,285 $ 1,285 $ 221 $ 1,506 119-Community Developmnt Block Grant 6.00 0.759% $ 7,711 $ 7,711 $ 1,326 $ 9,037 123-Federal Grant Programs 20.00 2.532% $ 25,702 $ 25,702 $ 4,420 $ 30,122 124-Animal Control 18.00 2.278% $ 23,132 $ 23,132 $ 3,978 $ 27,110 126-Gas Tax Fund 18.00 2.278% $ 23,132 $ 23,132 $ 3,978 $ 27,110 247-Cultural Developmnt Construction 9.00 1.139% $ 11,566 $ 11,566 $ 1,989 $ 13,555 527-Integrated Waste Management 2.00 0.253% $ 2,570 $ 2,570 $ 442 $ 3,012 629-Liability Insurance Fund 6.00 0.759% $ 7,711 $ 7,711 $ 1,326 $ 9,037 635-Fleet Services Fund 12.00 1.519% $ 15,421 $ 15,421 $ 2,652 $ 18,073 678-Workers Compensation 6.00 0.759% $ 7,711 $ 7,711 $ 1,326 $ 9,037 679-Information Technology 13.00 1.646% $ 16,706 $ 16,706 $ 2,873 $ 19,579 Total 790.00 100.000% $ 1,015,240 $ - $ 1,015,240 $169,503 $ 1,184,743 .

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

Source of Allocation: 2021 Staffing Count
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-110-0001 / 0149 - Human Resources Admin / Admin Services 001-030-0001 - City Clerk Administration $ 5,140 $ 5,140 001-050-0005 - City Attorney Municipal Legal Service $ 1,285 $ 1,285 001-100-0001 - City Manager Administration $ 8,996 $ 8,996 001-110-0001 / 0149 - Human Resources Admin / Admin Services $ 14,136 $ 14,136 001-120-0001 - Finance Administration $ 3,012 $ 3,012
001-120-0039 - Accounting $ 9,037 $ 9,037
001-120-0040 - Payroll & Benefits $ 3,012 $ 3,012
001-120-0042 - Purchasing $ 3,012 $ 3,012
001-120-0043 - Budget $ 6,024 $ 6,024
001-400-0036 - Custodial Maintenance $ 28,616 $ 28,616
001-400-0037 - Building Maintenance $ 10,543 $ 10,543
001-010-0001 - Mayor Administration $ 4,518 $ 4,518
001-020-0022 - City Council $ 10,543 $ 10,543
001-021-0023 - Council Support $ 3,012 $ 3,012
001-022-0009 - Elections $ 4,518 $ 4,518
001-023-0011 - Records Managment $ 6,024 $ 6,024
001-100-0016 - Air Quality & Rideshare $ 1,506 $ 1,506
001-100-0067 - Customer & Neighborhood Services $ 7,531 $ 7,531 001-100-0133 - CATV $ 6,024 $ 6,024
001-100-0150 - Violence Intervention $ 1,506 $ 1,506
001-120-0012 - Business Registration $ 12,049 $ 12,049
001-120-0017 - Treasurer $ 1,506 $ 1,506
001-180-0001 - Community & Economic Development Administration $ 6,024 $ 6,024 001-180-0021 - Enforcement & Beautification $ 10,543 $ 10,543 001-180-0028 - Building and Safety $ 7,531 $ 7,531
001-180-0029 - Planning $ 7,531 $ 7,531
001-180-0144 - Economic Development $ 1,506 $ 1,506
001-210-0001 - Police Administration $ 24,098 $ 24,098
001-210-0078 - Patrol Field Services $ 299,716 $ 299,716 Total
Employee
Support
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-110-0001 / 0149 - Human Resources Admin / Admin Services Total
Employee
Support
001-210-0081 - Traffic $ 18,073 $ 18,073
001-210-0082 - General Investigation $ 69,281 $ 69,281
001-210-0083 - Forensics Property $ 16,567 $ 16,567
001-210-0084 - Dispatch $ 39,159 $ 39,159
001-210-0085 - Records $ 22,592 $ 22,592
001-210-0086 - Personnel & Training $ 10,543 $ 10,543
001-210-0145 - Special Enforcement Teams $ 39,159 $ 39,159 001-210-0147 - Intel/Emergency Management $ 10,543 $ 10,543 001-210-8652 - San Manuel CCF 2017-2020 $ 6,024 $ 6,024 001-210-8654 - Dignity Health $ 3,012 $ 3,012
001-380-0001 - Parks Administration $ 10,543 $ 10,543
001-380-0069 - Aquatics $ 58,738 $ 58,738
001-380-0070 - Sports $ 4,518 $ 4,518
001-380-0071 - Center for Individual Developmnt $ 4,518 $ 4,518 001-380-0074 - Recreation & Community Programs $ 18,073 $ 18,073 001-380-0075 - Senior Services $ 4,518 $ 4,518
001-380-0077 - Outdoor Facilities $ 1,506 $ 1,506
001-380-0502 - RSVP CFDA 94.002 $ 1,506 $ 1,506
001-380-0509 - Senior Companion $ 1,506 $ 1,506
001-380-1106 - Cemetery Administration $ 1,506 $ 1,506
001-400-0001 - Public Works Administration $ 4,518 $ 4,518 001-400-0025 - Capital Projects $ 24,098 $ 24,098
001-400-0026 - Traffic Engineering $ 10,543 $ 10,543
001-400-0027 - Stormwater Management $ 3,012 $ 3,012
001-400-0030 - Land Development $ 6,024 $ 6,024
001-400-0031 - Real Property $ 9,037 $ 9,037
001-400-0069 - Aquatics $ 1,506 $ 1,506
001-400-0072 - Parks Maintenance $ 12,049 $ 12,049
001-400-0088 - Street Maintenance $ 13,555 $ 13,555
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 77 Packet Page. 569

ALLOCATION SUMMARY
001-110-0001 / 0149 - Human Resources Admin / Admin Services Total
Employee
Support
001-400-0089 - Graffiti Removal $ 7,531 $ 7,531
001-400-0090 - Tree Maint (Urban Forestry) $ 6,024 $ 6,024 001-400-0091 - Concrete Maintence $ 4,518 $ 4,518
001-400-0093 - Traffic Signal Maintenance $ 1,506 $ 1,506 001-400-0099 - Right of Way Cleaning $ 7,531 $ 7,531
001-400-0151 - Storm Drain $ 1,506 $ 1,506
001-400-0152 - Traffic Signs & Markings $ 3,012 $ 3,012 001-400-1106 - Cemetery Administration $ 1,506 $ 1,506
001-470-0001 - Library Administration $ 4,518 $ 4,518
001-470-0049 - Support Services $ 7,531 $ 7,531
001-470-0063 - Central Library Services $ 27,110 $ 27,110 001-470-0064 - Branch Library Services $ 10,543 $ 10,543 117-Home Improvement Part 14.239 $ 1,506 $ 1,506
119-Community Developmnt Block Grant $ 9,037 $ 9,037
123-Federal Grant Programs $ 30,122 $ 30,122
124-Animal Control $ 27,110 $ 27,110
126-Gas Tax Fund $ 27,110 $ 27,110
247-Cultural Developmnt Construction $ 13,555 $ 13,555
527-Integrated Waste Management $ 3,012 $ 3,012
629-Liability Insurance Fund $ 9,037 $ 9,037
635-Fleet Services Fund $ 18,073 $ 18,073
678-Workers Compensation $ 9,037 $ 9,037
679-Information Technology $ 19,579 $ 19,579
Total $ 1,184,743 $ 1,184,743
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
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5 Finance Administration
The Finance Administration program provides support to all financial functions within the Finance Department 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.

FINANCE ADMINISTRATION
Internal Finance Support
Equal to All Finance Programs
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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Matrix Consulting Group
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COSTS TO BE ALLOCATED
001-120-0001 - Finance Administration
First Second
Allocation Allocation Total
Departmental Expenditures $ 430,153 $ 430,153
Total Deductions $ - $ -
Incoming Costs
001-030-0001 - City Clerk Administration $ 44,173 $ 9,309 $ 53,482 001-050-0005 - City Attorney Municipal Legal Service $ 152,263 $ 2,822 $ 155,085 001-100-0001 - City Manager Administration $ 1,910 $ 227 $ 2,137 001-110-0001 / 0149 - Human Resources Admin / Admin Services $ 2,570 $ 442 $ 3,012 001-120-0039 - Accounting $ 67,168 $ 67,168
001-120-0040 - Payroll & Benefits $ 859 $ 859
001-120-0042 - Purchasing $ 6,623 $ 6,623
001-120-0043 - Budget $ 852 $ 852
001-400-0036 - Custodial Maintenance $ 1,450 $ 1,450
001-400-0037 - Building Maintenance $ 38,659 $ 38,659
Total Incoming Costs $ 200,916 $ 128,411 $ 329,327
Other Professional and Contractual Services $ (123,268) Total Cost Adjustments $ (123,268) $ (123,268)
Total Costs to be Allocated $ 507,801 $ 128,411 $ 636,213 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 81 Packet Page. 573

DEPARTMENTAL EXPENSE DETAIL
001-120-0001 - Finance Administration
Distribution Percentage 100.00%
Expense Type Expense ($)
Personnel
Salaries & Wages $ 227,985 S $ 227,985
Subtotal Personnel Cost $ 227,985 $ 227,985
Operating Services & Supplies
Internal Service Charges $ 58,413 S $ 58,413
M&O / Contractual Expenses $ 20,487 S $ 20,487
Other Professional and Contractual Services $ 123,268 S $ 123,268 Subtotal Operating Cost $ 202,168 $ 202,168
DEPARTMENTAL EXPENDITURES $ 430,153 $ 430,153
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Other Professional and Contractual Services $ (123,268) P $ (123,268) Subtotal Cost Adjustments $ (123,268) $ (123,268)
FUNCTIONAL COST $ 306,885 $ 306,885
First Allocation
Incoming - All Others $ 200,916 $ 200,916
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 507,801 $ 507,801
Second Allocation
Incoming - All Others $ 128,411 $ 128,411
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 128,411 $ 128,411.30
TOTAL ALLOCATED $ 636,213 $ 636,213
Spread
Method
Internal Finance
Support
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
Matrix Consulting Group
________________________________________________________________________________________________________________ ____________________________________________ 82 Packet Page. 574
001-120-0001 - Finance Administration .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Internal Finance Support .
.
001-120-0039 - Accounting 0.17 16.667% $ 84,634 $ 84,634 $ 21,402 $106,035 001-120-0040 - Payroll & Benefits 0.17 16.667% $ 84,634 $ 84,634 $ 21,402 $106,035 001-120-0042 - Purchasing 0.17 16.667% $ 84,634 $ 84,634 $ 21,402 $106,035 001-120-0043 - Budget 0.17 16.667% $ 84,634 $ 84,634 $ 21,402 $106,035 001-120-0012 - Business Registration 0.17 16.667% $ 84,634 $ 84,634 $ 21,402 $106,035 001-120-0017 - Treasurer 0.17 16.667% $ 84,634 $ 84,634 $ 21,402 $106,035 Total 1.00 100.000% $507,801 $ - $507,801 $128,411 $636,213 .

Allocation Basis: Equal to All Finance Programs
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-120-0001 - Finance Administration
001-120-0039 - Accounting $ 106,035 $106,035
001-120-0040 - Payroll & Benefits $ 106,035 $106,035
001-120-0042 - Purchasing $ 106,035 $106,035
001-120-0043 - Budget $ 106,035 $106,035
001-120-0012 - Business Registration $ 106,035 $106,035 001-120-0017 - Treasurer $ 106,035 $106,035
Total $ 636,213 $636,213
Total
Internal Finance
Support
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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6 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 Finance Accounting program costs.

ACCOUNTING
Accounts Payable
# of AP Trans.
by Dept.

Accounts Receivable
# of AR Trans.
by Dept.

COSTS TO BE ALLOCATED
001-120-0039 - Accounting
First Second
Allocation Allocation Total
Departmental Expenditures $ 1,062,509 $ 1,062,509
Other Professional and Contractual Services $ (158,319) Total Deductions $ (158,319) $ (158,319)
Incoming Costs
001-100-0001 - City Manager Administration $ 4,717 $ 560 $ 5,277 001-110-0001 / 0149 - Human Resources Admin / Admin Services $ 7,711 $ 1,326 $ 9,037 001-120-0001 - Finance Administration $ 84,634 $ 21,402 $ 106,035 001-120-0039 - Accounting $ 1,664 $ 1,664
001-120-0040 - Payroll & Benefits $ 2,578 $ 2,578
001-120-0042 - Purchasing $ 569 $ 569
001-120-0043 - Budget $ 2,105 $ 2,105
001-400-0036 - Custodial Maintenance $ 4,349 $ 4,349
001-400-0037 - Building Maintenance $ 83,170 $ 83,170
Total Incoming Costs $ 97,061 $ 117,723 $ 214,784
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 1,001,250 $ 117,723 $ 1,118,974 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
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DEPARTMENTAL EXPENSE DETAIL
001-120-0039 - Accounting
Distribution Percentage 44.75% 55.25%
Expense Type Expense ($)
Personnel
Salaries & Wages $ 719,303 S $ 321,897 $ 397,407
Subtotal Personnel Cost $ 719,303 $ 321,897 $ 397,407
Operating Services & Supplies
Internal Service Charges $ 126,554 S $ 56,634 $ 69,919
M&O / Contractual Expenses $ 8,412 S $ 3,765 $ 4,648
Other Professional and Contractual Services $ 208,239 S $ 93,190 $ 115,050 Subtotal Operating Cost $ 343,205 $ 153,588 $ 189,617
DEPARTMENTAL EXPENDITURES $ 1,062,509 $ 475,485 $ 587,024 Disallowed Costs
Other Professional and Contractual Services $ (158,319) S $ (70,850) $ (87,470) Subtotal Disallowed Costs $ (158,319) $ (70,850) $ (87,470) Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ -
FUNCTIONAL COST $ 904,189 $ 404,635 $ 499,554
First Allocation
Incoming - All Others $ 97,061 $ 43,436 $ 53,625
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ - $ -
Subtotal of First Allocation $ 1,001,250 $ 448,071 $ 553,179 Second Allocation
Incoming - All Others $ 117,723 $ 52,682 $ 65,041
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ - $ -
Subtotal of Second Allocation $ 117,723 $ 52,682.48 $ 65,040.69 TOTAL ALLOCATED $ 1,118,974 $ 500,754 $ 618,220
Spread
Method
Accounts
Payable
Accounts
Receivable
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
____________________________________________________________________________________________________________________________________________________________ CITY OF SAN BERNARDINO, CA ____________________________________________ ____________________________________________
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001-120-0039 - Accounting .
.

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% $ 1,525 $ 1,525 $ 1,525 001-050-0005 - City Attorney Municipal Legal Service 683.00 4.227% $ 18,941 $ 18,941 $ 18,941 001-100-0001 - City Manager Administration 80.00 0.495% $ 2,219 $ 2,219 $ 2,219 001-110-0001 / 0149 - Human Resources Admin / Admin Services 189.00 1.170% $ 5,241 $ 5,241 $ 5,241 001-120-0001 - Finance Administration 43.00 0.266% $ 1,192 $ 1,192 $ 1,192 001-120-0039 - Accounting 60.00 0.371% $ 1,664 $ 1,664 $ 1,664 001-120-0040 - Payroll & Benefits 9.00 0.056% $ 250 $ 250 $ 32 $ 281 001-120-0042 - Purchasing 25.00 0.155% $ 693 $ 693 $ 88 $ 781 001-120-0043 - Budget 13.00 0.080% $ 361 $ 361 $ 46 $ 406 001-400-0036 - Custodial Maintenance 161.00 0.996% $ 4,465 $ 4,465 $ 564 $ 5,029 001-400-0037 - Building Maintenance 1,028.00 6.363% $ 28,509 $ 28,509 $ 3,599 $ 32,108 001-010-0001 - Mayor Administration 56.00 0.347% $ 1,553 $ 1,553 $ 196 $ 1,749 001-020-0022 - City Council 64.00 0.396% $ 1,775 $ 1,775 $ 224 $ 1,999 001-022-0009 - Elections 25.00 0.155% $ 693 $ 693 $ 88 $ 781 001-023-0011 - Records Managment 11.00 0.068% $ 305 $ 305 $ 39 $ 344 001-090-0053 - Non-departmental 177.00 1.096% $ 4,909 $ 4,909 $ 620 $ 5,528 001-100-0067 - Customer & Neighborhood Services 5.00 0.031% $ 139 $ 139 $ 18 $ 156 001-100-0133 - CATV 12.00 0.074% $ 333 $ 333 $ 42 $ 375 001-100-0150 - Violence Intervention 6.00 0.037% $ 166 $ 166 $ 21 $ 187 001-100-8751 - City Manager COVID-19 Activity 1.00 0.006% $ 28 $ 28 $ 4 $ 31 001-110-8751 - Human Resources COVID-19 Activity 1.00 0.006% $ 28 $ 28 $ 4 $ 31 001-120-0012 - Business Registration 78.00 0.483% $ 2,163 $ 2,163 $ 273 $ 2,436 001-120-0017 - Treasurer 17.00 0.105% $ 471 $ 471 $ 60 $ 531 001-160 - Capital Improvement Projects 9.00 0.056% $ 250 $ 250 $ 32 $ 281 001-180-0001 - Community & Economic Development Administration 31.00 0.192% $ 860 $ 860 $ 109 $ 968 001-180-0021 - Enforcement & Beautification 219.00 1.355% $ 6,073 $ 6,073 $ 767 $ 6,840 001-180-0028 - Building and Safety 66.00 0.408% $ 1,830 $ 1,830 $ 231 $ 2,061 001-180-0029 - Planning 52.00 0.322% $ 1,442 $ 1,442 $ 182 $ 1,624 001-180-0144 - Economic Development 36.00 0.223% $ 998 $ 998 $ 126 $ 1,124 001-180-8661 - Cannabis Cultivation 4.00 0.025% $ 111 $ 111 $ 14 $ 125 001-210-0001 - Police Administration 385.00 2.383% $ 10,677 $ 10,677 $ 1,348 $ 12,025 001-210-0062 - Public Safety Systems 67.00 0.415% $ 1,858 $ 1,858 $ 235 $ 2,093 001-210-0078 - Patrol Field Services 91.00 0.563% $ 2,524 $ 2,524 $ 319 $ 2,842 001-210-0081 - Traffic 27.00 0.167% $ 749 $ 749 $ 95 $ 843 001-210-0082 - General Investigation 35.00 0.217% $ 971 $ 971 $ 123 $ 1,093 001-210-0083 - Forensics Property 135.00 0.836% $ 3,744 $ 3,744 $ 473 $ 4,217 001-210-0084 - Dispatch 1.00 0.006% $ 28 $ 28 $ 4 $ 31
001-210-0085 - Records 43.00 0.266% $ 1,192 $ 1,192 $ 151 $ 1,343 001-210-0086 - Personnel & Training 410.00 2.538% $ 11,370 $ 11,370 $ 1,435 $ 12,806 001-210-0145 - Special Enforcement Teams 31.00 0.192% $ 860 $ 860 $ 109 $ 968 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 001-210-0147 - Intel/Emergency Management 2.00 0.012% $ 55 $ 55 $ 7 $ 62 001-210-8652 - San Manuel CCF 2017-2020 35.00 0.217% $ 971 $ 971 $ 123 $ 1,093 001-380-0001 - Parks Administration 224.00 1.386% $ 6,212 $ 6,212 $ 784 $ 6,996 001-380-0069 - Aquatics 19.00 0.118% $ 527 $ 527 $ 67 $ 593 001-380-0070 - Sports 38.00 0.235% $ 1,054 $ 1,054 $ 133 $ 1,187 001-380-0071 - Center for Individual Developmnt 19.00 0.118% $ 527 $ 527 $ 67 $ 593 001-380-0074 - Recreation & Community Programs 2.00 0.012% $ 55 $ 55 $ 7 $ 62 001-380-0075 - Senior Services 60.00 0.371% $ 1,664 $ 1,664 $ 210 $ 1,874 001-380-0077 - Outdoor Facilities 56.00 0.347% $ 1,553 $ 1,553 $ 196 $ 1,749 001-380-0502 - RSVP CFDA 94.002 66.00 0.408% $ 1,830 $ 1,830 $ 231 $ 2,061 001-380-0509 - Senior Companion 6.00 0.037% $ 166 $ 166 $ 21 $ 187 001-380-0513 - Senior Nutrition CFDA 93.053 46.00 0.285% $ 1,276 $ 1,276 $ 161 $ 1,437 001-380-1106 - Cemetery Administration 7.00 0.043% $ 194 $ 194 $ 25 $ 219 001-400-0001 - Public Works Administration 32.00 0.198% $ 887 $ 887 $ 112 $ 999 001-400-0025 - Capital Projects 46.00 0.285% $ 1,276 $ 1,276 $ 161 $ 1,437 001-400-0027 - Stormwater Management 9.00 0.056% $ 250 $ 250 $ 32 $ 281 001-400-0030 - Land Development 5.00 0.031% $ 139 $ 139 $ 18 $ 156 001-400-0031 - Real Property 19.00 0.118% $ 527 $ 527 $ 67 $ 593 001-400-0069 - Aquatics 234.00 1.448% $ 6,489 $ 6,489 $ 819 $ 7,309 001-400-0072 - Parks Maintenance 446.00 2.760% $ 12,369 $ 12,369 $ 1,562 $ 13,930 001-400-0088 - Street Maintenance 2.00 0.012% $ 55 $ 55 $ 7 $ 62 001-400-0089 - Graffiti Removal 3.00 0.019% $ 83 $ 83 $ 11 $ 94 001-400-0090 - Tree Maint (Urban Forestry) 29.00 0.179% $ 804 $ 804 $ 102 $ 906 001-400-0092 - Street Light Maintenance 69.00 0.427% $ 1,914 $ 1,914 $ 242 $ 2,155 001-400-0093 - Traffic Signal Maintenance 5.00 0.031% $ 139 $ 139 $ 18 $ 156 001-400-0125 - Property Maintenance 174.00 1.077% $ 4,825 $ 4,825 $ 609 $ 5,435 001-400-0151 - Storm Drain 1.00 0.006% $ 28 $ 28 $ 4 $ 31 001-400-0152 - Traffic Signs & Markings 1.00 0.006% $ 28 $ 28 $ 4 $ 31 001-400-1106 - Cemetery Administration 60.00 0.371% $ 1,664 $ 1,664 $ 210 $ 1,874 001-400-8751 - COVID-29 Activity 2.00 0.012% $ 55 $ 55 $ 7 $ 62 001-400-8790 - Bryce Hanes Park Landscape Maint 15.00 0.093% $ 416 $ 416 $ 53 $ 469 001-470-0001 - Library Administration 155.00 0.959% $ 4,299 $ 4,299 $ 543 $ 4,841 001-470-0049 - Support Services 54.00 0.334% $ 1,498 $ 1,498 $ 189 $ 1,687 001-470-0063 - Central Library Services 32.00 0.198% $ 887 $ 887 $ 112 $ 999 001-470-0064 - Branch Library Services 25.00 0.155% $ 693 $ 693 $ 88 $ 781 001-470-8751 - Library COVID-19 Activity 4.00 0.025% $ 111 $ 111 $ 14 $ 125 002-Bankruptcy Settlement 29.00 0.179% $ 804 $ 804 $ 102 $ 906 005-General Plan Update 8.00 0.050% $ 222 $ 222 $ 28 $ 250 107-Cable Television Fund 74.00 0.458% $ 2,052 $ 2,052 $ 259 $ 2,311 108-Asset Forfeiture 80.00 0.495% $ 2,219 $ 2,219 $ 280 $ 2,499 111-AB2766 Air Quality 63.00 0.390% $ 1,747 $ 1,747 $ 221 $ 1,968 114-Emergency Solutions Grant CV1 19.00 0.118% $ 527 $ 527 $ 67 $ 593 115-Emergency Solutions Grant CV2 8.00 0.050% $ 222 $ 222 $ 28 $ 250 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 116-Emergency Solutions Grant 14.231 49.00 0.303% $ 1,359 $ 1,359 $ 172 $ 1,530 117-Home Improvement Part 14.239 37.00 0.229% $ 1,026 $ 1,026 $ 130 $ 1,156 118-Gang and Street Asset Forfeiture 3.00 0.019% $ 83 $ 83 $ 11 $ 94 119-Community Developmnt Block Grant 92.00 0.569% $ 2,551 $ 2,551 $ 322 $ 2,873 120-Neighborhood Stabil Prog (NSP1) 23.00 0.142% $ 638 $ 638 $ 81 $ 718 123-Federal Grant Programs 1,393.00 8.622% $ 38,631 $ 38,631 $ 4,877 $ 43,508 124-Animal Control 245.00 1.516% $ 6,794 $ 6,794 $ 858 $ 7,652 125-RMRA-GAS TAX 97.00 0.600% $ 2,690 $ 2,690 $ 340 $ 3,030 126-Gas Tax Fund 1,237.00 7.656% $ 34,305 $ 34,305 $ 4,331 $ 38,636 127-Low Mod Housing Fund 3.00 0.019% $ 83 $ 83 $ 11 $ 94 128-Traffic Safety 70.00 0.433% $ 1,941 $ 1,941 $ 245 $ 2,186 129-Measure I 150.00 0.928% $ 4,160 $ 4,160 $ 525 $ 4,685 131-CDBG-CV 1 144.00 0.891% $ 3,993 $ 3,993 $ 504 $ 4,498 208-Verdemont Capital Project 6.00 0.037% $ 166 $ 166 $ 21 $ 187 246-Public Improvement Fund 9.00 0.056% $ 250 $ 250 $ 32 $ 281 247-Cultural Developmnt Construction 344.00 2.129% $ 9,540 $ 9,540 $ 1,204 $ 10,744 248-Storm Drain Construction 51.00 0.316% $ 1,414 $ 1,414 $ 179 $ 1,593 254-Assessment District 2,059.00 12.744% $ 57,101 $ 57,101 $ 7,209 $ 64,310 263-Local Regional Circulation 61.00 0.378% $ 1,692 $ 1,692 $ 214 $ 1,905 264-Regional Circulation System 101.00 0.625% $ 2,801 $ 2,801 $ 354 $ 3,155 266-Public Use Facilities 4.00 0.025% $ 111 $ 111 $ 14 $ 125 268-AB 1600 Parkland and Op 1.00 0.006% $ 28 $ 28 $ 4 $ 31 269-Quimby Act Parkland 3.00 0.019% $ 83 $ 83 $ 11 $ 94 527-Integrated Waste Management 115.00 0.712% $ 3,189 $ 3,189 $ 403 $ 3,592 629-Liability Insurance Fund 93.00 0.576% $ 2,579 $ 2,579 $ 326 $ 2,905 635-Fleet Services Fund 2,173.00 13.449% $ 60,262 $ 60,262 $ 7,608 $ 67,870 678-Workers Compensation 213.00 1.318% $ 5,907 $ 5,907 $ 746 $ 6,653 679-Information Technology 510.00 3.157% $ 14,143 $ 14,143 $ 1,786 $ 15,929 710-Successor Agency 147.00 0.910% $ 4,077 $ 4,077 $ 515 $ 4,591 Total 16,157.00 100.000% $448,071 $ - $448,071 $ 52,682 $500,754 .

Allocation Basis: # of AP Transactions
.

Source of Allocation: FY 20-21 AP Transactions
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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 Receivable .
.
001-030-0001 - City Clerk Administration 14.00 3.211% $ 17,763 $ 17,763 $ 17,763 001-100-0001 - City Manager Administration 3.00 0.688% $ 3,806 $ 3,806 $ 3,806 001-110-0001 / 0149 - Human Resources Admin / Admin Services 13.00 2.982% $ 16,494 $ 16,494 $ 16,494 001-120-0001 - Finance Administration 52.00 11.927% $ 65,976 $ 65,976 $ 65,976 001-180-0029 - Planning 1.00 0.229% $ 1,269 $ 1,269 $ 184 $ 1,452 001-180-8661 - Cannabis Cultivation 2.00 0.459% $ 2,538 $ 2,538 $ 367 $ 2,905 001-210-0078 - Patrol Field Services 280.00 64.220% $355,253 $355,253 $ 51,445 $406,697 001-400-0001 - Public Works Administration 35.00 8.028% $ 44,407 $ 44,407 $ 6,431 $ 50,837 124-Animal Control 8.00 1.835% $ 10,150 $ 10,150 $ 1,470 $ 11,620 129-Measure I 11.00 2.523% $ 13,956 $ 13,956 $ 2,021 $ 15,977 679-Information Technology 12.00 2.752% $ 15,225 $ 15,225 $ 2,205 $ 17,430 Other 5.00 1.147% $ 6,344 $ 6,344 $ 919 $ 7,262
Total 436.00 100.000% $553,179 $ - $553,179 $ 65,041 $618,220 .

Allocation Basis: # of AR Transactions
.

Source of Allocation: FY 20-21 AR Transactions
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-120-0039 - Accounting
001-030-0001 - City Clerk Administration $ 1,525 $ 17,763 $ 19,288 001-050-0005 - City Attorney Municipal Legal Service $ 18,941 $ - $ 18,941 001-100-0001 - City Manager Administration $ 2,219 $ 3,806 $ 6,025 001-110-0001 / 0149 - Human Resources Admin / Admin Services $ 5,241 $ 16,494 $ 21,735 001-120-0001 - Finance Administration $ 1,192 $ 65,976 $ 67,168 001-120-0039 - Accounting $ 1,664 $ - $ 1,664
001-120-0040 - Payroll & Benefits $ 281 $ - $ 281
001-120-0042 - Purchasing $ 781 $ - $ 781
001-120-0043 - Budget $ 406 $ - $ 406
001-400-0036 - Custodial Maintenance $ 5,029 $ - $ 5,029 001-400-0037 - Building Maintenance $ 32,108 $ - $ 32,108 001-010-0001 - Mayor Administration $ 1,749 $ - $ 1,749 001-020-0022 - City Council $ 1,999 $ - $ 1,999
001-022-0009 - Elections $ 781 $ - $ 781
001-023-0011 - Records Managment $ 344 $ - $ 344
001-090-0053 - Non-departmental $ 5,528 $ - $ 5,528
001-100-0067 - Customer & Neighborhood Services $ 156 $ - $ 156 001-100-0133 - CATV $ 375 $ - $ 375
001-100-0150 - Violence Intervention $ 187 $ - $ 187
001-100-8751 - City Manager COVID-19 Activity $ 31 $ - $ 31 001-110-8751 - Human Resources COVID-19 Activity $ 31 $ - $ 31 001-120-0012 - Business Registration $ 2,436 $ - $ 2,436 001-120-0017 - Treasurer $ 531 $ - $ 531
001-160 - Capital Improvement Projects $ 281 $ - $ 281
001-180-0001 - Community & Economic Development Administration $ 968 $ - $ 968 001-180-0021 - Enforcement & Beautification $ 6,840 $ - $ 6,840 001-180-0028 - Building and Safety $ 2,061 $ - $ 2,061
001-180-0029 - Planning $ 1,624 $ 1,452 $ 3,077
001-180-0144 - Economic Development $ 1,124 $ - $ 1,124 Total
Accounts
Payable
Accounts
Receivable
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-120-0039 - Accounting
Total
Accounts
Payable
Accounts
Receivable
001-180-8661 - Cannabis Cultivation $ 125 $ 2,905 $ 3,030 001-210-0001 - Police Administration $ 12,025 $ - $ 12,025 001-210-0062 - Public Safety Systems $ 2,093 $ - $ 2,093 001-210-0078 - Patrol Field Services $ 2,842 $ 406,697 $ 409,540 001-210-0081 - Traffic $ 843 $ - $ 843
001-210-0082 - General Investigation $ 1,093 $ - $ 1,093 001-210-0083 - Forensics Property $ 4,217 $ - $ 4,217
001-210-0084 - Dispatch $ 31 $ - $ 31
001-210-0085 - Records $ 1,343 $ - $ 1,343.04
001-210-0086 - Personnel & Training $ 12,806 $ - $ 12,806 001-210-0145 - Special Enforcement Teams $ 968 $ - $ 968 001-210-0147 - Intel/Emergency Management $ 62 $ - $ 62 001-210-8652 - San Manuel CCF 2017-2020 $ 1,093 $ - $ 1,093 001-380-0001 - Parks Administration $ 6,996 $ - $ 6,996 001-380-0069 - Aquatics $ 593 $ - $ 593
001-380-0070 - Sports $ 1,187 $ - $ 1,187
001-380-0071 - Center for Individual Developmnt $ 593 $ - $ 593 001-380-0074 - Recreation & Community Programs $ 62 $ - $ 62 001-380-0075 - Senior Services $ 1,874 $ - $ 1,874
001-380-0077 - Outdoor Facilities $ 1,749 $ - $ 1,749
001-380-0502 - RSVP CFDA 94.002 $ 2,061 $ - $ 2,061
001-380-0509 - Senior Companion $ 187 $ - $ 187
001-380-0513 - Senior Nutrition CFDA 93.053 $ 1,437 $ - $ 1,437 001-380-1106 - Cemetery Administration $ 219 $ - $ 219
001-400-0001 - Public Works Administration $ 999 $ 50,837 $ 51,837 001-400-0025 - Capital Projects $ 1,437 $ - $ 1,437
001-400-0027 - Stormwater Management $ 281 $ - $ 281
001-400-0030 - Land Development $ 156 $ - $ 156
001-400-0031 - Real Property $ 593 $ - $ 593
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-120-0039 - Accounting
Total
Accounts
Payable
Accounts
Receivable
001-400-0069 - Aquatics $ 7,309 $ - $ 7,309
001-400-0072 - Parks Maintenance $ 13,930 $ - $ 13,930
001-400-0088 - Street Maintenance $ 62 $ - $ 62
001-400-0089 - Graffiti Removal $ 94 $ - $ 94
001-400-0090 - Tree Maint (Urban Forestry) $ 906 $ - $ 906 001-400-0092 - Street Light Maintenance $ 2,155 $ - $ 2,155 001-400-0093 - Traffic Signal Maintenance $ 156 $ - $ 156 001-400-0125 - Property Maintenance $ 5,435 $ - $ 5,435 001-400-0151 - Storm Drain $ 31 $ - $ 31
001-400-0152 - Traffic Signs & Markings $ 31 $ - $ 31
001-400-1106 - Cemetery Administration $ 1,874 $ - $ 1,874 001-400-8751 - COVID-29 Activity $ 62 $ - $ 62
001-400-8790 - Bryce Hanes Park Landscape Maint $ 469 $ - $ 469 001-470-0001 - Library Administration $ 4,841 $ - $ 4,841 001-470-0049 - Support Services $ 1,687 $ - $ 1,687
001-470-0063 - Central Library Services $ 999 $ - $ 999 001-470-0064 - Branch Library Services $ 781 $ - $ 781
001-470-8751 - Library COVID-19 Activity $ 125 $ - $ 125 002-Bankruptcy Settlement $ 906 $ - $ 906
005-General Plan Update $ 250 $ - $ 250
107-Cable Television Fund $ 2,311 $ - $ 2,311
108-Asset Forfeiture $ 2,499 $ - $ 2,499
111-AB2766 Air Quality $ 1,968 $ - $ 1,968
114-Emergency Solutions Grant CV1 $ 593 $ - $ 593
115-Emergency Solutions Grant CV2 $ 250 $ - $ 250
116-Emergency Solutions Grant 14.231 $ 1,530 $ - $ 1,530 117-Home Improvement Part 14.239 $ 1,156 $ - $ 1,156
118-Gang and Street Asset Forfeiture $ 94 $ - $ 94
119-Community Developmnt Block Grant $ 2,873 $ - $ 2,873 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-120-0039 - Accounting
Total
Accounts
Payable
Accounts
Receivable
120-Neighborhood Stabil Prog (NSP1) $ 718 $ - $ 718
123-Federal Grant Programs $ 43,508 $ - $ 43,508
124-Animal Control $ 7,652 $ 11,620 $ 19,272
125-RMRA-GAS TAX $ 3,030 $ - $ 3,030
126-Gas Tax Fund $ 38,636 $ - $ 38,636
127-Low Mod Housing Fund $ 94 $ - $ 94
128-Traffic Safety $ 2,186 $ - $ 2,186
129-Measure I $ 4,685 $ 15,977 $ 20,662
131-CDBG-CV 1 $ 4,498 $ - $ 4,498
208-Verdemont Capital Project $ 187 $ - $ 187
246-Public Improvement Fund $ 281 $ - $ 281
247-Cultural Developmnt Construction $ 10,744 $ - $ 10,744 248-Storm Drain Construction $ 1,593 $ - $ 1,593
254-Assessment District $ 64,310 $ - $ 64,310
263-Local Regional Circulation $ 1,905 $ - $ 1,905
264-Regional Circulation System $ 3,155 $ - $ 3,155
266-Public Use Facilities $ 125 $ - $ 125
268-AB 1600 Parkland and Op $ 31 $ - $ 31
269-Quimby Act Parkland $ 94 $ - $ 94
527-Integrated Waste Management $ 3,592 $ - $ 3,592
629-Liability Insurance Fund $ 2,905 $ - $ 2,905
635-Fleet Services Fund $ 67,870 $ - $ 67,870
678-Workers Compensation $ 6,653 $ - $ 6,653
679-Information Technology $ 15,929 $ 17,430 $ 33,359
710-Successor Agency $ 4,591 $ - $ 4,591
Other $ - $ 7,262 $ 7,262
Total $ 500,754 $ 618,220 $ 1,118,974
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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7 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 staff. 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 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.

PAYROLL & BENEFITS
Payroll
# of FTE
by Dept
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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COSTS TO BE ALLOCATED
001-120-0040 - Payroll & Benefits
First Second
Allocation Allocation Total
Departmental Expenditures $ 249,612 $ 249,612
Total Deductions $ - $ -
Incoming Costs
001-100-0001 - City Manager Administration $ 1,108 $ 132 $ 1,240 001-110-0001 / 0149 - Human Resources Admin / Admin Services $ 2,570 $ 442 $ 3,012 001-120-0001 - Finance Administration $ 84,634 $ 21,402 $ 106,035 001-120-0039 - Accounting $ 250 $ 32 $ 281
001-120-0040 - Payroll & Benefits $ 859 $ 859
001-120-0043 - Budget $ 495 $ 495
001-400-0036 - Custodial Maintenance $ 1,450 $ 1,450
001-400-0037 - Building Maintenance $ 27,723 $ 27,723
Total Incoming Costs $ 88,561 $ 52,534 $ 141,095
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 338,174 $ 52,534 $ 390,708 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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DEPARTMENTAL EXPENSE DETAIL
001-120-0040 - Payroll & Benefits
Distribution Percentage 100.00%
Expense Type Expense ($)
Personnel
Salaries & Wages $ 210,706 S $ 210,706
Subtotal Personnel Cost $ 210,706 $ 210,706
Operating Services & Supplies
Internal Service Charges $ 35,710 S $ 35,710
M&O / Contractual Expenses $ 3,197 S $ 3,197
Subtotal Operating Cost $ 38,907 $ 38,907
DEPARTMENTAL EXPENDITURES $ 249,612 $ 249,612
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ -
FUNCTIONAL COST $ 249,612 $ 249,612
First Allocation
Incoming - All Others $ 88,561 $ 88,561
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 338,174 $ 338,174
Second Allocation
Incoming - All Others $ 52,534 $ 52,534
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 52,534 $ 52,534
TOTAL ALLOCATED $ 390,708 $ 390,708
Spread
Method
Payroll
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001-120-0040 - Payroll & Benefits .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Payroll .
.
001-030-0001 - City Clerk Administration 4.00 0.508% $ 1,719 $ 1,719 $ 1,719 001-050-0005 - City Attorney Municipal Legal Service 1.00 0.127% $ 430 $ 430 $ 430 001-100-0001 - City Manager Administration 7.00 0.889% $ 3,008 $ 3,008 $ 3,008 001-110-0001 / 0149 - Human Resources Admin / Admin Services 8.00 1.017% $ 3,438 $ 3,438 $ 3,438 001-120-0001 - Finance Administration 2.00 0.254% $ 859 $ 859 $ 859 001-120-0039 - Accounting 6.00 0.762% $ 2,578 $ 2,578 $ 2,578 001-120-0040 - Payroll & Benefits 2.00 0.254% $ 859 $ 859 $ 859 001-120-0042 - Purchasing 2.00 0.254% $ 859 $ 859 $ 139 $ 998 001-120-0043 - Budget 4.00 0.508% $ 1,719 $ 1,719 $ 278 $ 1,996 001-400-0036 - Custodial Maintenance 19.00 2.414% $ 8,164 $ 8,164 $ 1,319 $ 9,483 001-400-0037 - Building Maintenance 7.00 0.889% $ 3,008 $ 3,008 $ 486 $ 3,494 001-010-0001 - Mayor Administration 3.00 0.381% $ 1,289 $ 1,289 $ 208 $ 1,497 001-020-0022 - City Council 7.00 0.889% $ 3,008 $ 3,008 $ 486 $ 3,494 001-021-0023 - Council Support 2.00 0.254% $ 859 $ 859 $ 139 $ 998 001-022-0009 - Elections 3.00 0.381% $ 1,289 $ 1,289 $ 208 $ 1,497 001-023-0011 - Records Managment 4.00 0.508% $ 1,719 $ 1,719 $ 278 $ 1,996 001-100-0016 - Air Quality & Rideshare 1.00 0.127% $ 430 $ 430 $ 69 $ 499 001-100-0067 - Customer & Neighborhood Services 5.00 0.635% $ 2,148 $ 2,148 $ 347 $ 2,495 001-100-0133 - CATV 4.00 0.508% $ 1,719 $ 1,719 $ 278 $ 1,996 001-100-0150 - Violence Intervention 1.00 0.127% $ 430 $ 430 $ 69 $ 499 001-120-0012 - Business Registration 8.00 1.017% $ 3,438 $ 3,438 $ 555 $ 3,993 001-120-0017 - Treasurer 1.00 0.127% $ 430 $ 430 $ 69 $ 499 001-180-0001 - Community & Economic Development Administration 4.00 0.508% $ 1,719 $ 1,719 $ 278 $ 1,996 001-180-0021 - Enforcement & Beautification 7.00 0.889% $ 3,008 $ 3,008 $ 486 $ 3,494 001-180-0028 - Building and Safety 5.00 0.635% $ 2,148 $ 2,148 $ 347 $ 2,495 001-180-0029 - Planning 5.00 0.635% $ 2,148 $ 2,148 $ 347 $ 2,495 001-180-0144 - Economic Development 1.00 0.127% $ 430 $ 430 $ 69 $ 499 001-210-0001 - Police Administration 16.00 2.033% $ 6,875 $ 6,875 $ 1,110 $ 7,986 001-210-0078 - Patrol Field Services 199.00 25.286% $ 85,510 $ 85,510 $ 13,810 $ 99,320 001-210-0081 - Traffic 12.00 1.525% $ 5,156 $ 5,156 $ 833 $ 5,989 001-210-0082 - General Investigation 46.00 5.845% $ 19,766 $ 19,766 $ 3,192 $ 22,958 001-210-0083 - Forensics Property 11.00 1.398% $ 4,727 $ 4,727 $ 763 $ 5,490 001-210-0084 - Dispatch 26.00 3.304% $ 11,172 $ 11,172 $ 1,804 $ 12,977 001-210-0085 - Records 15.00 1.906% $ 6,445 $ 6,445 $ 1,041 $ 7,486 001-210-0086 - Personnel & Training 7.00 0.889% $ 3,008 $ 3,008 $ 486 $ 3,494 001-210-0145 - Special Enforcement Teams 26.00 3.304% $ 11,172 $ 11,172 $ 1,804 $ 12,977 001-210-0147 - Intel/Emergency Management 7.00 0.889% $ 3,008 $ 3,008 $ 486 $ 3,494 001-210-8652 - San Manuel CCF 2017-2020 4.00 0.508% $ 1,719 $ 1,719 $ 278 $ 1,996 001-210-8654 - Dignity Health 2.00 0.254% $ 859 $ 859 $ 139 $ 998 001-380-0001 - Parks Administration 7.00 0.889% $ 3,008 $ 3,008 $ 486 $ 3,494 001-380-0069 - Aquatics 39.00 4.956% $ 16,758 $ 16,758 $ 2,707 $ 19,465 001-380-0070 - Sports 3.00 0.381% $ 1,289 $ 1,289 $ 208 $ 1,497 001-380-0071 - Center for Individual Developmnt 3.00 0.381% $ 1,289 $ 1,289 $ 208 $ 1,497 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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001-120-0040 - Payroll & Benefits .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 001-380-0074 - Recreation & Community Programs 12.00 1.525% $ 5,156 $ 5,156 $ 833 $ 5,989 001-380-0075 - Senior Services 3.00 0.381% $ 1,289 $ 1,289 $ 208 $ 1,497 001-380-0077 - Outdoor Facilities 1.00 0.127% $ 430 $ 430 $ 69 $ 499 001-380-0502 - RSVP CFDA 94.002 1.00 0.127% $ 430 $ 430 $ 69 $ 499 001-380-0509 - Senior Companion 1.00 0.127% $ 430 $ 430 $ 69 $ 499 001-380-1106 - Cemetery Administration 1.00 0.127% $ 430 $ 430 $ 69 $ 499 001-400-0001 - Public Works Administration 3.00 0.381% $ 1,289 $ 1,289 $ 208 $ 1,497 001-400-0025 - Capital Projects 16.00 2.033% $ 6,875 $ 6,875 $ 1,110 $ 7,986 001-400-0026 - Traffic Engineering 7.00 0.889% $ 3,008 $ 3,008 $ 486 $ 3,494 001-400-0027 - Stormwater Management 2.00 0.254% $ 859 $ 859 $ 139 $ 998 001-400-0030 - Land Development 4.00 0.508% $ 1,719 $ 1,719 $ 278 $ 1,996 001-400-0031 - Real Property 6.00 0.762% $ 2,578 $ 2,578 $ 416 $ 2,995 001-400-0069 - Aquatics 1.00 0.127% $ 430 $ 430 $ 69 $ 499 001-400-0072 - Parks Maintenance 8.00 1.017% $ 3,438 $ 3,438 $ 555 $ 3,993 001-400-0088 - Street Maintenance 9.00 1.144% $ 3,867 $ 3,867 $ 625 $ 4,492 001-400-0089 - Graffiti Removal 5.00 0.635% $ 2,148 $ 2,148 $ 347 $ 2,495 001-400-0090 - Tree Maint (Urban Forestry) 4.00 0.508% $ 1,719 $ 1,719 $ 278 $ 1,996 001-400-0091 - Concrete Maintence 3.00 0.381% $ 1,289 $ 1,289 $ 208 $ 1,497 001-400-0093 - Traffic Signal Maintenance 1.00 0.127% $ 430 $ 430 $ 69 $ 499 001-400-0099 - Right of Way Cleaning 5.00 0.635% $ 2,148 $ 2,148 $ 347 $ 2,495 001-400-0151 - Storm Drain 1.00 0.127% $ 430 $ 430 $ 69 $ 499 001-400-0152 - Traffic Signs & Markings 2.00 0.254% $ 859 $ 859 $ 139 $ 998 001-400-1106 - Cemetery Administration 1.00 0.127% $ 430 $ 430 $ 69 $ 499 001-470-0001 - Library Administration 3.00 0.381% $ 1,289 $ 1,289 $ 208 $ 1,497 001-470-0049 - Support Services 5.00 0.635% $ 2,148 $ 2,148 $ 347 $ 2,495 001-470-0063 - Central Library Services 18.00 2.287% $ 7,735 $ 7,735 $ 1,249 $ 8,984 001-470-0064 - Branch Library Services 7.00 0.889% $ 3,008 $ 3,008 $ 486 $ 3,494 117-Home Improvement Part 14.239 1.00 0.127% $ 430 $ 430 $ 69 $ 499 119-Community Developmnt Block Grant 6.00 0.762% $ 2,578 $ 2,578 $ 416 $ 2,995 123-Federal Grant Programs 20.00 2.541% $ 8,594 $ 8,594 $ 1,388 $ 9,982 124-Animal Control 18.00 2.287% $ 7,735 $ 7,735 $ 1,249 $ 8,984 126-Gas Tax Fund 18.00 2.287% $ 7,735 $ 7,735 $ 1,249 $ 8,984 247-Cultural Developmnt Construction 9.00 1.144% $ 3,867 $ 3,867 $ 625 $ 4,492 527-Integrated Waste Management 2.00 0.254% $ 859 $ 859 $ 139 $ 998 629-Liability Insurance Fund 6.00 0.762% $ 2,578 $ 2,578 $ 416 $ 2,995 635-Fleet Services Fund 12.00 1.525% $ 5,156 $ 5,156 $ 833 $ 5,989 678-Workers Compensation 6.00 0.762% $ 2,578 $ 2,578 $ 416 $ 2,995 679-Information Technology 13.00 1.652% $ 5,586 $ 5,586 $ 902 $ 6,488 Total 787.00 100.000% $338,174 $- $338,174 $ 52,534 $390,708 .

Allocation Basis: # of FTE
.

ALLOCATION SUMMARY
001-120-0040 - Payroll & Benefits
001-030-0001 - City Clerk Administration $ 1,719 $ 1,719 001-050-0005 - City Attorney Municipal Legal Service $ 430 $ 430 001-100-0001 - City Manager Administration $ 3,008 $ 3,008 001-110-0001 / 0149 - Human Resources Admin / Admin Services $ 3,438 $ 3,438 001-120-0001 - Finance Administration $ 859 $ 859
001-120-0039 - Accounting $ 2,578 $ 2,578
001-120-0040 - Payroll & Benefits $ 859 $ 859
001-120-0042 - Purchasing $ 998 $ 998
001-120-0043 - Budget $ 1,996 $ 1,996
001-400-0036 - Custodial Maintenance $ 9,483 $ 9,483
001-400-0037 - Building Maintenance $ 3,494 $ 3,494
001-010-0001 - Mayor Administration $ 1,497 $ 1,497
001-020-0022 - City Council $ 3,494 $ 3,494
001-021-0023 - Council Support $ 998 $ 998
001-022-0009 - Elections $ 1,497 $ 1,497
001-023-0011 - Records Managment $ 1,996 $ 1,996
001-100-0016 - Air Quality & Rideshare $ 499 $ 499
001-100-0067 - Customer & Neighborhood Services $ 2,495 $ 2,495 001-100-0133 - CATV $ 1,996 $ 1,996
001-100-0150 - Violence Intervention $ 499 $ 499
001-120-0012 - Business Registration $ 3,993 $ 3,993
001-120-0017 - Treasurer $ 499 $ 499
001-180-0001 - Community & Economic Development Administration $ 1,996 $ 1,996 001-180-0021 - Enforcement & Beautification $ 3,494 $ 3,494 001-180-0028 - Building and Safety $ 2,495 $ 2,495
001-180-0029 - Planning $ 2,495 $ 2,495
001-180-0144 - Economic Development $ 499 $ 499
001-210-0001 - Police Administration $ 7,986 $ 7,986
001-210-0078 - Patrol Field Services $ 99,320 $ 99,320
Payroll Total
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ALLOCATION SUMMARY
001-120-0040 - Payroll & Benefits
Payroll Total
001-210-0081 - Traffic $ 5,989 $ 5,989
001-210-0082 - General Investigation $ 22,958 $ 22,958
001-210-0083 - Forensics Property $ 5,490 $ 5,490
001-210-0084 - Dispatch $ 12,977 $ 12,977
001-210-0085 - Records $ 7,486 $ 7,486
001-210-0086 - Personnel & Training $ 3,494 $ 3,494
001-210-0145 - Special Enforcement Teams $ 12,977 $ 12,977 001-210-0147 - Intel/Emergency Management $ 3,494 $ 3,494 001-210-8652 - San Manuel CCF 2017-2020 $ 1,996 $ 1,996 001-210-8654 - Dignity Health $ 998 $ 998
001-380-0001 - Parks Administration $ 3,494 $ 3,494
001-380-0069 - Aquatics $ 19,465 $ 19,465
001-380-0070 - Sports $ 1,497 $ 1,497
001-380-0071 - Center for Individual Developmnt $ 1,497 $ 1,497 001-380-0074 - Recreation & Community Programs $ 5,989 $ 5,989 001-380-0075 - Senior Services $ 1,497 $ 1,497
001-380-0077 - Outdoor Facilities $ 499 $ 499
001-380-0502 - RSVP CFDA 94.002 $ 499 $ 499
001-380-0509 - Senior Companion $ 499 $ 499
001-380-1106 - Cemetery Administration $ 499 $ 499
001-400-0001 - Public Works Administration $ 1,497 $ 1,497 001-400-0025 - Capital Projects $ 7,986 $ 7,986
001-400-0026 - Traffic Engineering $ 3,494 $ 3,494
001-400-0027 - Stormwater Management $ 998 $ 998
001-400-0030 - Land Development $ 1,996 $ 1,996
001-400-0031 - Real Property $ 2,995 $ 2,995
001-400-0069 - Aquatics $ 499 $ 499
001-400-0072 - Parks Maintenance $ 3,993 $ 3,993
001-400-0088 - Street Maintenance $ 4,492 $ 4,492
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ALLOCATION SUMMARY
001-120-0040 - Payroll & Benefits
Payroll Total
001-400-0089 - Graffiti Removal $ 2,495 $ 2,495
001-400-0090 - Tree Maint (Urban Forestry) $ 1,996 $ 1,996 001-400-0091 - Concrete Maintence $ 1,497 $ 1,497
001-400-0093 - Traffic Signal Maintenance $ 499 $ 499
001-400-0099 - Right of Way Cleaning $ 2,495 $ 2,495
001-400-0151 - Storm Drain $ 499 $ 499
001-400-0152 - Traffic Signs & Markings $ 998 $ 998
001-400-1106 - Cemetery Administration $ 499 $ 499
001-470-0001 - Library Administration $ 1,497 $ 1,497
001-470-0049 - Support Services $ 2,495 $ 2,495
001-470-0063 - Central Library Services $ 8,984 $ 8,984 001-470-0064 - Branch Library Services $ 3,494 $ 3,494
117-Home Improvement Part 14.239 $ 499 $ 499
119-Community Developmnt Block Grant $ 2,995 $ 2,995
123-Federal Grant Programs $ 9,982 $ 9,982
124-Animal Control $ 8,984 $ 8,984
126-Gas Tax Fund $ 8,984 $ 8,984
247-Cultural Developmnt Construction $ 4,492 $ 4,492
527-Integrated Waste Management $ 998 $ 998
629-Liability Insurance Fund $ 2,995 $ 2,995
635-Fleet Services Fund $ 5,989 $ 5,989
678-Workers Compensation $ 2,995 $ 2,995
679-Information Technology $ 6,488 $ 6,488
Total $ 390,708 $390,708
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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8 Purchasing
Purchasing is part of the Finance Department and manages the City’s procurement process, implementing policies and procedures related to acquisition and awarding contracts. The costs for the Purchasing Division are allocated to Receiving Departments as follows:
• RFP Support - represents costs associated with creating a fair bidding environment that is consistent with City policies and procedures, by developing requests for proposals and bids on behalf of City departments. These costs are allocated based on the number of Bids and Requests for Proposals (RFP’s) by department. • PO Support - represents costs associated with processing and overseeing Purchase Orders (PO’s), reconciling and reviewing the PO’s, managing vendor accounts, and addressing purchasing-related questions. These costs are allocated based on 50% number of PO’s and 50% PO Value by department.

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

PURCHASING
RFP Support
# of Bids/RFP's
by Dept.

PO Support
50% # of PO's and
50% PO Value by Dept.

COSTS TO BE ALLOCATED
001-120-0042 - Purchasing
First Second
Allocation Allocation Total
Departmental Expenditures $ 131,423 $ 131,423
Total Deductions $ - $ -
Incoming Costs
001-100-0001 - City Manager Administration $ 583 $ 69 $ 653 001-110-0001 / 0149 - Human Resources Admin / Admin Services $ 2,570 $ 442 $ 3,012 001-120-0001 - Finance Administration $ 84,634 $ 21,402 $ 106,035 001-120-0039 - Accounting $ 693 $ 88 $ 781
001-120-0040 - Payroll & Benefits $ 859 $ 139 $ 998
001-120-0043 - Budget $ 260 $ 260
001-400-0036 - Custodial Maintenance $ 1,450 $ 1,450
001-400-0037 - Building Maintenance $ 27,723 $ 27,723
Total Incoming Costs $ 89,340 $ 51,573 $ 140,913
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 220,763 $ 51,573 $ 272,336 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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DEPARTMENTAL EXPENSE DETAIL
001-120-0042 - Purchasing
Distribution Percentage 58.49% 41.51%
Expense Type Expense ($)
Personnel
Salaries & Wages $ 110,102 S $ 64,394 $ 45,708
Subtotal Personnel Cost $ 110,102 $ 64,394 $ 45,708
Operating Services & Supplies
Internal Service Charges $ 12,581 S $ 7,358 $ 5,223
M&O / Contractual Expenses $ 3,249 S $ 1,900 $ 1,349
Other Professional and Contractual Services $ 5,490 S $ 3,211 $ 2,279 Subtotal Operating Cost $ 21,321 $ 12,469 $ 8,851
DEPARTMENTAL EXPENDITURES $ 131,423 $ 76,863 $ 54,559
Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ -
FUNCTIONAL COST $ 131,423 $ 76,863 $ 54,559
First Allocation
Incoming - All Others $ 89,340 $ 52,251 $ 37,089
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ - $ -
Subtotal of First Allocation $ 220,763 $ 129,114 $ 91,648 Second Allocation
Incoming - All Others $ 51,573 $ 30,163 $ 21,410
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ - $ -
Subtotal of Second Allocation $ 51,573 $ 30,162.69 $ 21,410.19 TOTAL ALLOCATED $ 272,336 $ 159,277 $ 113,059
Spread
Method RFP Support PO Support
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001-120-0042 - Purchasing .
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ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total RFP Support .
.
001-030-0001 - City Clerk Administration 2.00 5.000% $ 6,456 $ 6,456 $ 6,456 001-100-0001 - City Manager Administration 3.00 7.500% $ 9,684 $ 9,684 $ 9,684 001-110-0001 / 0149 - Human Resources Admin / Admin Services 2.00 5.000% $ 6,456 $ 6,456 $ 6,456 001-120-0001 - Finance Administration 2.00 5.000% $ 6,456 $ 6,456 $ 6,456 001-400-0037 - Building Maintenance 1.00 2.500% $ 3,228 $ 3,228 $ 973 $ 4,201 001-100-0067 - Customer & Neighborhood Services 1.00 2.500% $ 3,228 $ 3,228 $ 973 $ 4,201 001-100-0133 - CATV 2.00 5.000% $ 6,456 $ 6,456 $ 1,946 $ 8,402 001-180-0001 - Community & Economic Development Administration 1.00 2.500% $ 3,228 $ 3,228 $ 973 $ 4,201 001-180-0021 - Enforcement & Beautification 2.00 5.000% $ 6,456 $ 6,456 $ 1,946 $ 8,402 001-180-0028 - Building and Safety 1.00 2.500% $ 3,228 $ 3,228 $ 973 $ 4,201 001-210-0001 - Police Administration 10.00 25.000% $ 32,279 $ 32,279 $ 9,730 $ 42,008 001-380-0077 - Outdoor Facilities 3.00 7.500% $ 9,684 $ 9,684 $ 2,919 $ 12,603 001-400-0001 - Public Works Administration 1.00 2.500% $ 3,228 $ 3,228 $ 973 $ 4,201 001-470-0001 - Library Administration 1.00 2.500% $ 3,228 $ 3,228 $ 973 $ 4,201 117-Home Improvement Part 14.239 1.00 2.500% $ 3,228 $ 3,228 $ 973 $ 4,201 123-Federal Grant Programs 2.00 5.000% $ 6,456 $ 6,456 $ 1,946 $ 8,402 124-Animal Control 2.00 5.000% $ 6,456 $ 6,456 $ 1,946 $ 8,402 635-Fleet Services Fund 1.00 2.500% $ 3,228 $ 3,228 $ 973 $ 4,201 679-Information Technology 2.00 5.000% $ 6,456 $ 6,456 $ 1,946 $ 8,402 Total 40.00 100.000% $129,114 $ - $129,114 $ 30,163 $159,277 .

Allocation Basis: # of Bids / RFP's
.

Source of Allocation: RFP Report
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001-120-0042 - Purchasing .
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ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total PO Support .
.
001-030-0001 - City Clerk Administration 0.00 0.100% $ 91 $ 91 $ 91 001-050-0005 - City Attorney Municipal Legal Service 0.07 7.108% $ 6,514 $ 6,514 $ 6,514 001-100-0001 - City Manager Administration 0.01 1.171% $ 1,073 $ 1,073 $ 1,073 001-110-0001 / 0149 - Human Resources Admin / Admin Services 0.01 1.124% $ 1,030 $ 1,030 $ 1,030 001-120-0001 - Finance Administration 0.00 0.182% $ 167 $ 167 $ 167 001-120-0039 - Accounting 0.01 0.620% $ 569 $ 569 $ 569 001-400-0036 - Custodial Maintenance 0.00 0.361% $ 331 $ 331 $ 86 $ 418 001-400-0037 - Building Maintenance 0.05 5.175% $ 4,743 $ 4,743 $ 1,235 $ 5,978 001-010-0001 - Mayor Administration 0.00 0.133% $ 121 $ 121 $ 32 $ 153 001-021-0023 - Council Support 0.01 0.750% $ 688 $ 688 $ 179 $ 867 001-022-0009 - Elections 0.00 0.412% $ 377 $ 377 $ 98 $ 475 001-090-0053 - Non-departmental 0.00 0.124% $ 114 $ 114 $ 30 $ 143 001-100-0133 - CATV 0.00 0.103% $ 95 $ 95 $ 25 $ 119
001-100-0150 - Violence Intervention 0.00 0.175% $ 160 $ 160 $ 42 $ 202 001-120-0012 - Business Registration 0.00 0.093% $ 85 $ 85 $ 22 $ 107 001-120-0017 - Treasurer 0.00 0.111% $ 102 $ 102 $ 27 $ 129 001-160 - Capital Improvement Projects 0.01 0.949% $ 869 $ 869 $ 226 $ 1,096 001-180-0001 - Community & Economic Development Administration 0.00 0.039% $ 36 $ 36 $ 9 $ 45 001-180-0021 - Enforcement & Beautification 0.01 0.634% $ 581 $ 581 $ 151 $ 733 001-180-0028 - Building and Safety 0.03 2.568% $ 2,353 $ 2,353 $ 613 $ 2,966 001-180-0029 - Planning 0.00 0.042% $ 38 $ 38 $ 10 $ 48 001-180-0144 - Economic Development 0.00 0.102% $ 93 $ 93 $ 24 $ 118 001-180-8661 - Cannabis Cultivation 0.00 0.186% $ 171 $ 171 $ 44 $ 215 001-210-0001 - Police Administration 0.01 1.310% $ 1,201 $ 1,201 $ 313 $ 1,514 001-210-0062 - Public Safety Systems 0.02 1.581% $ 1,449 $ 1,449 $ 377 $ 1,826 001-210-0078 - Patrol Field Services 0.01 1.004% $ 921 $ 921 $ 240 $ 1,160 001-210-0081 - Traffic 0.00 0.240% $ 220 $ 220 $ 57 $ 277 001-210-0082 - General Investigation 0.00 0.390% $ 357 $ 357 $ 93 $ 450 001-210-0083 - Forensics Property 0.01 0.753% $ 690 $ 690 $ 180 $ 870 001-210-0084 - Dispatch 0.00 0.033% $ 30 $ 30 $ 8 $ 38
001-210-0085 - Records 0.00 0.070% $ 64 $ 64 $ 17 $ 81
001-210-0086 - Personnel & Training 0.02 1.772% $ 1,624 $ 1,624 $ 423 $ 2,047 001-210-0145 - Special Enforcement Teams 0.00 0.430% $ 395 $ 395 $ 103 $ 497 001-210-0147 - Intel/Emergency Management 0.00 0.032% $ 30 $ 30 $ 8 $ 37 001-210-8652 - San Manuel CCF 2017-2020 0.02 1.535% $ 1,407 $ 1,407 $ 366 $ 1,773 001-380-0001 - Parks Administration 0.00 0.435% $ 398 $ 398 $ 104 $ 502 001-380-0069 - Aquatics 0.00 0.335% $ 307 $ 307 $ 80 $ 387 001-380-0070 - Sports 0.01 0.562% $ 515 $ 515 $ 134 $ 650 001-380-0071 - Center for Individual Developmnt 0.00 0.355% $ 325 $ 325 $ 85 $ 410 001-380-0074 - Recreation & Community Programs 0.00 0.069% $ 63 $ 63 $ 16 $ 80 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 001-380-0075 - Senior Services 0.01 0.697% $ 639 $ 639 $ 166 $ 805 001-380-0077 - Outdoor Facilities 0.01 0.942% $ 863 $ 863 $ 225 $ 1,088 001-380-0502 - RSVP CFDA 94.002 0.00 0.195% $ 179 $ 179 $ 47 $ 226 001-380-0509 - Senior Companion 0.00 0.262% $ 240 $ 240 $ 62 $ 302 001-380-0513 - Senior Nutrition CFDA 93.053 0.00 0.328% $ 300 $ 300 $ 78 $ 378 001-380-1106 - Cemetery Administration 0.00 0.188% $ 173 $ 173 $ 45 $ 218 001-400-0001 - Public Works Administration 0.00 0.211% $ 193 $ 193 $ 50 $ 244 001-400-0025 - Capital Projects 0.00 0.248% $ 227 $ 227 $ 59 $ 286 001-400-0027 - Stormwater Management 0.00 0.097% $ 89 $ 89 $ 23 $ 112 001-400-0031 - Real Property 0.00 0.034% $ 31 $ 31 $ 8 $ 39 001-400-0069 - Aquatics 0.01 0.756% $ 692 $ 692 $ 180 $ 873 001-400-0072 - Parks Maintenance 0.03 2.817% $ 2,582 $ 2,582 $ 673 $ 3,255 001-400-0088 - Street Maintenance 0.00 0.175% $ 160 $ 160 $ 42 $ 202 001-400-0089 - Graffiti Removal 0.00 0.072% $ 66 $ 66 $ 17 $ 83 001-400-0090 - Tree Maint (Urban Forestry) 0.00 0.173% $ 158 $ 158 $ 41 $ 199 001-400-0092 - Street Light Maintenance 0.00 0.228% $ 209 $ 209 $ 54 $ 263 001-400-0093 - Traffic Signal Maintenance 0.01 0.510% $ 467 $ 467 $ 122 $ 589 001-400-0125 - Property Maintenance 0.01 1.024% $ 939 $ 939 $ 244 $ 1,183 001-400-0151 - Storm Drain 0.00 0.161% $ 148 $ 148 $ 38 $ 186 001-400-0152 - Traffic Signs & Markings 0.00 0.111% $ 102 $ 102 $ 27 $ 128 001-400-1106 - Cemetery Administration 0.00 0.273% $ 250 $ 250 $ 65 $ 315 001-400-8790 - Bryce Hanes Park Landscape Maint 0.00 0.075% $ 69 $ 69 $ 18 $ 87 001-470-0001 - Library Administration 0.00 0.322% $ 295 $ 295 $ 77 $ 372 001-470-0049 - Support Services 0.00 0.354% $ 325 $ 325 $ 85 $ 409 001-470-0063 - Central Library Services 0.00 0.143% $ 131 $ 131 $ 34 $ 165 001-470-0064 - Branch Library Services 0.00 0.183% $ 168 $ 168 $ 44 $ 212 005-General Plan Update 0.01 0.616% $ 565 $ 565 $ 147 $ 712 107-Cable Television Fund 0.01 0.598% $ 548 $ 548 $ 143 $ 691 108-Asset Forfeiture 0.01 0.709% $ 650 $ 650 $ 169 $ 819 111-AB2766 Air Quality 0.00 0.293% $ 268 $ 268 $ 70 $ 338 114-Emergency Solutions Grant CV1 0.01 1.208% $ 1,107 $ 1,107 $ 288 $ 1,395 115-Emergency Solutions Grant CV2 0.00 0.230% $ 211 $ 211 $ 55 $ 266 116-Emergency Solutions Grant 14.231 0.01 0.722% $ 661 $ 661 $ 172 $ 834 117-Home Improvement Part 14.239 0.00 0.173% $ 159 $ 159 $ 41 $ 200 118-Gang and Street Asset Forfeiture 0.00 0.042% $ 39 $ 39 $ 10 $ 49 119-Community Developmnt Block Grant 0.01 1.478% $ 1,354 $ 1,354 $ 353 $ 1,707 120-Neighborhood Stabil Prog (NSP1) 0.00 0.150% $ 137 $ 137 $ 36 $ 173 123-Federal Grant Programs 0.08 8.021% $ 7,351 $ 7,351 $ 1,915 $ 9,266 124-Animal Control 0.03 2.650% $ 2,429 $ 2,429 $ 633 $ 3,062 125-RMRA-GAS TAX 0.05 4.710% $ 4,317 $ 4,317 $ 1,124 $ 5,441 126-Gas Tax Fund 0.07 6.724% $ 6,162 $ 6,162 $ 1,605 $ 7,767 127-Low Mod Housing Fund 0.00 0.083% $ 76 $ 76 $ 20 $ 96 128-Traffic Safety 0.01 0.988% $ 905 $ 905 $ 236 $ 1,141 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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001-120-0042 - Purchasing .
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ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 129-Measure I 0.03 2.522% $ 2,311 $ 2,311 $ 602 $ 2,913 131-CDBG-CV 1 0.01 0.897% $ 822 $ 822 $ 214 $ 1,036
208-Verdemont Capital Project 0.00 0.076% $ 70 $ 70 $ 18 $ 88 247-Cultural Developmnt Construction 0.03 2.976% $ 2,728 $ 2,728 $ 710 $ 3,438 248-Storm Drain Construction 0.00 0.345% $ 316 $ 316 $ 82 $ 398 254-Assessment District 0.00 0.140% $ 128 $ 128 $ 33 $ 162 263-Local Regional Circulation 0.00 0.386% $ 354 $ 354 $ 92 $ 446 264-Regional Circulation System 0.01 1.368% $ 1,254 $ 1,254 $ 326 $ 1,580 266-Public Use Facilities 0.01 0.515% $ 472 $ 472 $ 123 $ 595 268-AB 1600 Parkland and Op 0.00 0.226% $ 207 $ 207 $ 54 $ 261 269-Quimby Act Parkland 0.01 0.531% $ 487 $ 487 $ 127 $ 614 527-Integrated Waste Management 0.01 1.165% $ 1,068 $ 1,068 $ 278 $ 1,346 629-Liability Insurance Fund 0.01 1.194% $ 1,094 $ 1,094 $ 285 $ 1,379 635-Fleet Services Fund 0.07 7.110% $ 6,517 $ 6,517 $ 1,697 $ 8,214 678-Workers Compensation 0.01 0.543% $ 497 $ 497 $ 130 $ 627 679-Information Technology 0.07 6.826% $ 6,256 $ 6,256 $ 1,629 $ 7,886 710-Successor Agency 0.00 0.040% $ 37 $ 37 $ 10 $ 46
Total 1.00 100.000% $ 91,648 $ - $ 91,648 $ 21,410 $113,059 .

Allocation Basis: 50% # of PO's and 50% Value of PO's
.

Source of Allocation: PO Report
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ALLOCATION SUMMARY
001-120-0042 - Purchasing
001-030-0001 - City Clerk Administration $ 6,456 $ 91 $ 6,547 001-050-0005 - City Attorney Municipal Legal Service $ - $ 6,514 $ 6,514 001-100-0001 - City Manager Administration $ 9,684 $ 1,073 $ 10,756 001-110-0001 / 0149 - Human Resources Admin / Admin Services $ 6,456 $ 1,030 $ 7,486 001-120-0001 - Finance Administration $ 6,456 $ 167 $ 6,623 001-120-0039 - Accounting $ - $ 569 $ 569
001-400-0036 - Custodial Maintenance $ - $ 418 $ 418
001-400-0037 - Building Maintenance $ 4,201 $ 5,978 $ 10,179 001-010-0001 - Mayor Administration $ - $ 153 $ 153
001-021-0023 - Council Support $ - $ 867 $ 867
001-022-0009 - Elections $ - $ 475 $ 475
001-090-0053 - Non-departmental $ - $ 143 $ 143
001-100-0067 - Customer & Neighborhood Services $ 4,201 $ - $ 4,201 001-100-0133 - CATV $ 8,402 $ 119 $ 8,521
001-100-0150 - Violence Intervention $ - $ 202 $ 202
001-120-0012 - Business Registration $ - $ 107 $ 107
001-120-0017 - Treasurer $ - $ 129 $ 129
001-160 - Capital Improvement Projects $ - $ 1,096 $ 1,096 001-180-0001 - Community & Economic Development Administration $ 4,201 $ 45 $ 4,246 001-180-0021 - Enforcement & Beautification $ 8,402 $ 733 $ 9,134 001-180-0028 - Building and Safety $ 4,201 $ 2,966 $ 7,167 001-180-0029 - Planning $ - $ 48 $ 48
001-180-0144 - Economic Development $ - $ 118 $ 118
001-180-8661 - Cannabis Cultivation $ - $ 215 $ 215
001-210-0001 - Police Administration $ 42,008 $ 1,514 $ 43,522 001-210-0062 - Public Safety Systems $ - $ 1,826 $ 1,826 001-210-0078 - Patrol Field Services $ - $ 1,160 $ 1,160 001-210-0081 - Traffic $ - $ 277 $ 277
001-210-0082 - General Investigation $ - $ 450 $ 450
001-210-0083 - Forensics Property $ - $ 870 $ 870
RFP
Support
PO
Support Total
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ALLOCATION SUMMARY
001-120-0042 - Purchasing
RFP
Support
PO
Support Total
001-210-0084 - Dispatch $ - $ 38 $ 38
001-210-0085 - Records $ - $ 81 $ 81
001-210-0086 - Personnel & Training $ - $ 2,047 $ 2,047 001-210-0145 - Special Enforcement Teams $ - $ 497 $ 497 001-210-0147 - Intel/Emergency Management $ - $ 37 $ 37 001-210-8652 - San Manuel CCF 2017-2020 $ - $ 1,773 $ 1,773 001-380-0001 - Parks Administration $ - $ 502 $ 502
001-380-0069 - Aquatics $ - $ 387 $ 387
001-380-0070 - Sports $ - $ 650 $ 650
001-380-0071 - Center for Individual Developmnt $ - $ 410 $ 410 001-380-0074 - Recreation & Community Programs $ - $ 80 $ 80 001-380-0075 - Senior Services $ - $ 805 $ 805
001-380-0077 - Outdoor Facilities $ 12,603 $ 1,088 $ 13,691 001-380-0502 - RSVP CFDA 94.002 $ - $ 226 $ 226
001-380-0509 - Senior Companion $ - $ 302 $ 302
001-380-0513 - Senior Nutrition CFDA 93.053 $ - $ 378 $ 378 001-380-1106 - Cemetery Administration $ - $ 218 $ 218
001-400-0001 - Public Works Administration $ 4,201 $ 244 $ 4,445 001-400-0025 - Capital Projects $ - $ 286 $ 286
001-400-0027 - Stormwater Management $ - $ 112 $ 112
001-400-0031 - Real Property $ - $ 39 $ 39
001-400-0069 - Aquatics $ - $ 873 $ 873
001-400-0072 - Parks Maintenance $ - $ 3,255 $ 3,255
001-400-0088 - Street Maintenance $ - $ 202 $ 202
001-400-0089 - Graffiti Removal $ - $ 83 $ 83
001-400-0090 - Tree Maint (Urban Forestry) $ - $ 199 $ 199 001-400-0092 - Street Light Maintenance $ - $ 263 $ 263 001-400-0093 - Traffic Signal Maintenance $ - $ 589 $ 589 001-400-0125 - Property Maintenance $ - $ 1,183 $ 1,183 001-400-0151 - Storm Drain $ - $ 186 $ 186
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ALLOCATION SUMMARY
001-120-0042 - Purchasing
RFP
Support
PO
Support Total
001-400-0152 - Traffic Signs & Markings $ - $ 128 $ 128 001-400-1106 - Cemetery Administration $ - $ 315 $ 315
001-400-8790 - Bryce Hanes Park Landscape Maint $ - $ 87 $ 87 001-470-0001 - Library Administration $ 4,201 $ 372 $ 4,573 001-470-0049 - Support Services $ - $ 409 $ 409
001-470-0063 - Central Library Services $ - $ 165 $ 165 001-470-0064 - Branch Library Services $ - $ 212 $ 212
005-General Plan Update $ - $ 712 $ 712
107-Cable Television Fund $ - $ 691 $ 691
108-Asset Forfeiture $ - $ 819 $ 819
111-AB2766 Air Quality $ - $ 338 $ 338
114-Emergency Solutions Grant CV1 $ - $ 1,395 $ 1,395
115-Emergency Solutions Grant CV2 $ - $ 266 $ 266
116-Emergency Solutions Grant 14.231 $ - $ 834 $ 834
117-Home Improvement Part 14.239 $ 4,201 $ 200 $ 4,401
118-Gang and Street Asset Forfeiture $ - $ 49 $ 49
119-Community Developmnt Block Grant $ - $ 1,707 $ 1,707 120-Neighborhood Stabil Prog (NSP1) $ - $ 173 $ 173
123-Federal Grant Programs $ 8,402 $ 9,266 $ 17,667
124-Animal Control $ 8,402 $ 3,062 $ 11,463
125-RMRA-GAS TAX $ - $ 5,441 $ 5,441
126-Gas Tax Fund $ - $ 7,767 $ 7,767
127-Low Mod Housing Fund $ - $ 96 $ 96
128-Traffic Safety $ - $ 1,141 $ 1,141
129-Measure I $ - $ 2,913 $ 2,913
131-CDBG-CV 1 $ - $ 1,036 $ 1,036
208-Verdemont Capital Project $ - $ 88 $ 88
247-Cultural Developmnt Construction $ - $ 3,438 $ 3,438 248-Storm Drain Construction $ - $ 398 $ 398
254-Assessment District $ - $ 162 $ 162
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ALLOCATION SUMMARY
001-120-0042 - Purchasing
RFP
Support
PO
Support Total
263-Local Regional Circulation $ - $ 446 $ 446
264-Regional Circulation System $ - $ 1,580 $ 1,580
266-Public Use Facilities $ - $ 595 $ 595
268-AB 1600 Parkland and Op $ - $ 261 $ 261
269-Quimby Act Parkland $ - $ 614 $ 614
527-Integrated Waste Management $ - $ 1,346 $ 1,346
629-Liability Insurance Fund $ - $ 1,379 $ 1,379
635-Fleet Services Fund $ 4,201 $ 8,214 $ 12,415
678-Workers Compensation $ - $ 627 $ 627
679-Information Technology $ 8,402 $ 7,886 $ 16,287
710-Successor Agency $ - $ 46 $ 46
Total $159,277 $113,059 $272,336
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9 Budget
The Budget Division is part of the Finance Department and is responsible for leading City Departments through annual budget development and drafting City-wide operating and capital budgets for City Council review and approval. Following budget adoption, the Budget Division oversees compliance measures to ensure that budget operations are consistent with the approved budget. The Budget Division’s costs are allocated to Receiving Departments as follows:
• Operating Budget - represents costs associated with developing the operating budget used for the day-to-day actions of City Departments. This support includes developing the budget narrative, budget templates, and presenting the budget for adoption. These costs are allocated based on FY 20-21 audited actual expenditures.2 • Capital Budget - represents costs associated with developing the capital budget based upon the funds and anticipated projects within the City. These costs are allocated based on a five-year (5-year) average of capital budgeted expenditures.

The chart on the following page illustrates the functions and measures used to allocate the Finance Budget program’s costs. The top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department’s expenses, a function-by-function breakdown of expenses, each function’s allocation, and an allocation summary.
2 The following cost categories: debt service interest, debt service principal, transfers out, and any large one-time expenditures (i.e. non-departmental, etc.) were excluded from the audited actual expenditures.

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BUDGET
Operating Budget
Audited Actual Expenditures
Capital Budget
5 Yr. Avg. Capital Budgeted
Expenditures
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COSTS TO BE ALLOCATED
001-120-0043 - Budget
First Second
Allocation Allocation Total
Departmental Expenditures $ 350,747 $ 350,747
Total Deductions $ - $ -
Incoming Costs
001-100-0001 - City Manager Administration $ 1,557 $ 185 $ 1,742 001-110-0001 / 0149 - Human Resources Admin / Admin Services $ 5,140 $ 884 $ 6,024 001-120-0001 - Finance Administration $ 84,634 $ 21,402 $ 106,035 001-120-0039 - Accounting $ 361 $ 46 $ 406
001-120-0040 - Payroll & Benefits $ 1,719 $ 278 $ 1,996 001-120-0043 - Budget $ 695 $ 695
001-400-0036 - Custodial Maintenance $ 2,899 $ 2,899
001-400-0037 - Building Maintenance $ 55,447 $ 55,447
Total Incoming Costs $ 93,410 $ 81,835 $ 175,245
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 444,157 $ 81,835 $ 525,992 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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DEPARTMENTAL EXPENSE DETAIL
001-120-0043 - Budget
Distribution Percentage 80.00% 20.00%
Expense Type Expense ($)
Personnel
Salaries & Wages $ 296,766 S $ 237,413 $ 59,353
Subtotal Personnel Cost $ 296,766 $ 237,413 $ 59,353
Operating Services & Supplies
Internal Service Charges $ 50,125 S $ 40,100 $ 10,025
M&O / Contractual Expenses $ 3,131 S $ 2,505 $ 626
Other Operating Expense $ 725 S $ 580 $ 145
Subtotal Operating Cost $ 53,981 $ 43,185 $ 10,796
DEPARTMENTAL EXPENDITURES $ 350,747 $ 280,598 $ 70,149
Disallowed Costs
Subtotal Disallowed Costs $ - $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ -
FUNCTIONAL COST $ 350,747 $ 280,598 $ 70,149
First Allocation
Incoming - All Others $ 93,410 $ 74,728 $ 18,682
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ - $ -
Subtotal of First Allocation $ 444,157 $ 355,326 $ 88,831 Second Allocation
Incoming - All Others $ 81,835 $ 65,468 $ 16,367
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ - $ -
Subtotal of Second Allocation $ 81,835 $ 65,467.90 $ 16,366.97 TOTAL ALLOCATED $ 525,992 $ 420,794 $ 105,198
Sp
rea
d
Operating
Budget Capital Budget
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001-120-0043 - Budget .
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ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Operating Budget .
.
001-030-0001 - City Clerk Administration 421,010.62 0.235% $ 834 $ 834 $ 834 001-050-0005 - City Attorney Municipal Legal Service 3,632,639.07 2.026% $ 7,198 $ 7,198 $ 7,198 001-100-0001 - City Manager Administration 1,285,991.45 0.717% $ 2,548 $ 2,548 $ 2,548 001-110-0001 / 0149 - Human Resources Admin / Admin Services 1,125,743.49 0.628% $ 2,231 $ 2,231 $ 2,231 001-120-0001 - Finance Administration 430,152.98 0.240% $ 852 $ 852 $ 852 001-120-0039 - Accounting 1,062,508.85 0.593% $ 2,105 $ 2,105 $ 2,105 001-120-0040 - Payroll & Benefits 249,612.41 0.139% $ 495 $ 495 $ 495 001-120-0042 - Purchasing 131,422.77 0.073% $ 260 $ 260 $ 260 001-120-0043 - Budget 350,747.03 0.196% $ 695 $ 695 $ 695 001-400-0036 - Custodial Maintenance 1,337,558.96 0.746% $ 2,650 $ 2,650 $ 513 $ 3,164 001-400-0037 - Building Maintenance 1,899,174.83 1.059% $ 3,763 $ 3,763 $ 729 $ 4,492 001-010-0001 - Mayor Administration 455,551.11 0.254% $ 903 $ 903 $ 175 $ 1,077 001-020-0022 - City Council 470,612.88 0.262% $ 933 $ 933 $ 181 $ 1,113 001-021-0023 - Council Support 344,085.10 0.192% $ 682 $ 682 $ 132 $ 814 001-022-0009 - Elections 273,784.38 0.153% $ 542 $ 542 $ 105 $ 648 001-023-0011 - Records Managment 116,883.03 0.065% $ 232 $ 232 $ 45 $ 276 001-024-8751 - City Clerk COVID 19 Activity 1,043.06 0.001% $ 2 $ 2 $ 0 $ 2 001-100-0016 - Air Quality & Rideshare 55,862.53 0.031% $ 111 $ 111 $ 21 $ 132 001-100-0067 - Customer & Neighborhood Services 542,501.92 0.303% $ 1,075 $ 1,075 $ 208 $ 1,283 001-100-0133 - CATV 171,813.61 0.096% $ 340 $ 340 $ 66 $ 406 001-100-0150 - Violence Intervention 260,741.58 0.145% $ 517 $ 517 $ 100 $ 617 001-100-8751 - City Manager COVID-19 Activity 19,024.91 0.011% $ 38 $ 38 $ 7 $ 45 001-120-0012 - Business Registration 810,959.39 0.452% $ 1,607 $ 1,607 $ 311 $ 1,918 001-120-0017 - Treasurer 138,120.72 0.077% $ 274 $ 274 $ 53 $ 327 001-120-8751 - Finance COVID-19 Activity 21,906.80 0.012% $ 43 $ 43 $ 8 $ 52 001-160 - Capital Improvement Projects 965,427.12 0.538% $ 1,913 $ 1,913 $ 370 $ 2,283 001-180-0001 - Community & Economic Development Administration 568,041.72 0.317% $ 1,126 $ 1,126 $ 218 $ 1,344 001-180-0021 - Enforcement & Beautification 1,228,113.34 0.685% $ 2,433 $ 2,433 $ 471 $ 2,905 001-180-0028 - Building and Safety 2,553,396.37 1.424% $ 5,059 $ 5,059 $ 980 $ 6,039 001-180-0029 - Planning 815,821.60 0.455% $ 1,617 $ 1,617 $ 313 $ 1,930 001-180-0125 - Property Maintenance 64.80 0.000% $ 0 $ 0 $ 0 $ 0 001-180-0144 - Economic Development 168,873.57 0.094% $ 335 $ 335 $ 65 $ 399 001-180-8661 - Cannabis Cultivation 15,700.00 0.009% $ 31 $ 31 $ 6 $ 37 001-180-8751 - Community & Economic Development COVID-19 Activity 28,498.54 0.016% $ 56 $ 56 $ 11 $ 67 001-210-0001 - Police Administration 5,067,380.50 2.826% $ 10,041 $ 10,041 $ 1,944 $ 11,985 001-210-0062 - Public Safety Systems 989,447.31 0.552% $ 1,961 $ 1,961 $ 380 $ 2,340 001-210-0078 - Patrol Field Services 44,164,554.29 24.628% $ 87,511 $ 87,511 $ 16,945 $ 104,456 001-210-0080 - Gang & Multiple Enforcement Team 763.25 0.000% $ 2 $ 2 $ 0 $ 2 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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001-120-0043 - Budget .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 001-210-0081 - Traffic 2,259,631.04 1.260% $ 4,477 $ 4,477 $ 867 $ 5,344 001-210-0082 - General Investigation 9,478,013.94 5.285% $ 18,780 $ 18,780 $ 3,636 $ 22,417 001-210-0083 - Forensics Property 1,200,049.81 0.669% $ 2,378 $ 2,378 $ 460 $ 2,838 001-210-0084 - Dispatch 3,096,205.00 1.727% $ 6,135 $ 6,135 $ 1,188 $ 7,323 001-210-0085 - Records 1,289,831.25 0.719% $ 2,556 $ 2,556 $ 495 $ 3,051 001-210-0086 - Personnel & Training 2,082,014.15 1.161% $ 4,125 $ 4,125 $ 799 $ 4,924 001-210-0145 - Special Enforcement Teams 6,441,127.70 3.592% $ 12,763 $ 12,763 $ 2,471 $ 15,234 001-210-0147 - Intel/Emergency Management 1,505,468.37 0.840% $ 2,983 $ 2,983 $ 578 $ 3,561 001-210-0150 - Violence Intervention 42,928.18 0.024% $ 85 $ 85 $ 16 $ 102 001-210-4911 - PD Special Events Reimb OT 589,963.68 0.329% $ 1,169 $ 1,169 $ 226 $ 1,395 001-210-5076 - Fireworks Enforcement 49,994.14 0.028% $ 99 $ 99 $ 19 $ 118 001-210-8652 - San Manuel CCF 2017-2020 1,435,421.63 0.800% $ 2,844 $ 2,844 $ 551 $ 3,395 001-210-8654 - Dignity Health 468,435.99 0.261% $ 928 $ 928 $ 180 $ 1,108 001-210-8751 - Police COVID-19 Activity 546,333.76 0.305% $ 1,083 $ 1,083 $ 210 $ 1,292 001-210-8775 - Floyd Incident May 2020 382.53 0.000% $ 1 $ 1 $ 0 $ 1 001-380-0001 - Parks Administration 1,544,465.66 0.861% $ 3,060 $ 3,060 $ 593 $ 3,653 001-380-0069 - Aquatics 273,318.91 0.152% $ 542 $ 542 $ 105 $ 646 001-380-0070 - Sports 53,774.45 0.030% $ 107 $ 107 $ 21 $ 127 001-380-0071 - Center for Individual Developmnt 146,156.44 0.082% $ 290 $ 290 $ 56 $ 346 001-380-0074 - Recreation & Community Programs 143,853.74 0.080% $ 285 $ 285 $ 55 $ 340 001-380-0075 - Senior Services 181,501.99 0.101% $ 360 $ 360 $ 70 $ 429 001-380-0077 - Outdoor Facilities 238,539.75 0.133% $ 473 $ 473 $ 92 $ 564 001-380-0502 - RSVP CFDA 94.002 79,227.43 0.044% $ 157 $ 157 $ 30 $ 187 001-380-0509 - Senior Companion 99,709.08 0.056% $ 198 $ 198 $ 38 $ 236 001-380-0513 - Senior Nutrition CFDA 93.053 94,253.12 0.053% $ 187 $ 187 $ 36 $ 223 001-380-1106 - Cemetery Administration 129,120.63 0.072% $ 256 $ 256 $ 50 $ 305 001-380-8751 - Parks COVID-19 Activity 22,940.13 0.013% $ 45 $ 45 $ 9 $ 54 001-400-0001 - Public Works Administration 493,056.81 0.275% $ 977 $ 977 $ 189 $ 1,166 001-400-0025 - Capital Projects 1,652,133.06 0.921% $ 3,274 $ 3,274 $ 634 $ 3,908 001-400-0026 - Traffic Engineering 640,885.87 0.357% $ 1,270 $ 1,270 $ 246 $ 1,516 001-400-0027 - Stormwater Management 435,428.00 0.243% $ 863 $ 863 $ 167 $ 1,030 001-400-0030 - Land Development 579,854.57 0.323% $ 1,149 $ 1,149 $ 222 $ 1,371 001-400-0031 - Real Property 252,910.12 0.141% $ 501 $ 501 $ 97 $ 598 001-400-0069 - Aquatics 207,134.49 0.116% $ 410 $ 410 $ 79 $ 490 001-400-0072 - Parks Maintenance 3,946,362.91 2.201% $ 7,820 $ 7,820 $ 1,514 $ 9,334 001-400-0088 - Street Maintenance 1,130,590.48 0.630% $ 2,240 $ 2,240 $ 434 $ 2,674 001-400-0089 - Graffiti Removal 274,964.13 0.153% $ 545 $ 545 $ 105 $ 650 001-400-0090 - Tree Maint (Urban Forestry) 650,747.62 0.363% $ 1,289 $ 1,289 $ 250 $ 1,539 001-400-0091 - Concrete Maintence 156,053.63 0.087% $ 309 $ 309 $ 60 $ 369 001-400-0092 - Street Light Maintenance 132,787.48 0.074% $ 263 $ 263 $ 51 $ 314 001-400-0093 - Traffic Signal Maintenance 339,752.95 0.189% $ 673 $ 673 $ 130 $ 804 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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001-120-0043 - Budget .
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ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 001-400-0099 - Right of Way Cleaning 193,346.77 0.108% $ 383 $ 383 $ 74 $ 457 001-400-0125 - Property Maintenance 281,815.34 0.157% $ 558 $ 558 $ 108 $ 667 001-400-0151 - Storm Drain 100,080.49 0.056% $ 198 $ 198 $ 38 $ 237 001-400-0152 - Traffic Signs & Markings 254,622.48 0.142% $ 505 $ 505 $ 98 $ 602 001-400-1106 - Cemetery Administration 193,970.18 0.108% $ 384 $ 384 $ 74 $ 459 001-400-8751 - COVID-29 Activity 136,697.96 0.076% $ 271 $ 271 $ 52 $ 323 001-400-8790 - Bryce Hanes Park Landscape Maint 29,183.66 0.016% $ 58 $ 58 $ 11 $ 69 001-470-0001 - Library Administration 450,719.46 0.251% $ 893 $ 893 $ 173 $ 1,066 001-470-0049 - Support Services 354,199.14 0.198% $ 702 $ 702 $ 136 $ 838 001-470-0063 - Central Library Services 596,711.61 0.333% $ 1,182 $ 1,182 $ 229 $ 1,411 001-470-0064 - Branch Library Services 162,047.10 0.090% $ 321 $ 321 $ 62 $ 383 001-470-8751 - Library COVID-19 Activity 1,543.80 0.001% $ 3 $ 3 $ 1 $ 4 002-Bankruptcy Settlement 455,919.69 0.254% $ 903 $ 903 $ 175 $ 1,078 005-General Plan Update 325,984.91 0.182% $ 646 $ 646 $ 125 $ 771 107-Cable Television Fund 162,830.64 0.091% $ 323 $ 323 $ 62 $ 385 108-Asset Forfeiture 855,837.92 0.477% $ 1,696 $ 1,696 $ 328 $ 2,024 111-AB2766 Air Quality 686,054.51 0.383% $ 1,359 $ 1,359 $ 263 $ 1,623 114-Emergency Solutions Grant CV1 203,660.94 0.114% $ 404 $ 404 $ 78 $ 482 115-Emergency Solutions Grant CV2 155,464.68 0.087% $ 308 $ 308 $ 60 $ 368 116-Emergency Solutions Grant 14.231 392,001.42 0.219% $ 777 $ 777 $ 150 $ 927 117-Home Improvement Part 14.239 91,327.40 0.051% $ 181 $ 181 $ 35 $ 216 118-Gang and Street Asset Forfeiture 58,211.68 0.032% $ 115 $ 115 $ 22 $ 138 119-Community Developmnt Block Grant 955,428.72 0.533% $ 1,893 $ 1,893 $ 367 $ 2,260 120-Neighborhood Stabil Prog (NSP1) 822,923.10 0.459% $ 1,631 $ 1,631 $ 316 $ 1,946 123-Federal Grant Programs 10,450,232.99 5.828% $ 20,707 $ 20,707 $ 4,009 $ 24,716 124-Animal Control 2,471,444.68 1.378% $ 4,897 $ 4,897 $ 948 $ 5,845 125-RMRA-GAS TAX 3,963,993.85 2.211% $ 7,855 $ 7,855 $ 1,521 $ 9,375 126-Gas Tax Fund 5,282,324.50 2.946% $ 10,467 $ 10,467 $ 2,027 $ 12,493 127-Low Mod Housing Fund 10,219.92 0.006% $ 20 $ 20 $ 4 $ 24 128-Traffic Safety 1,159,497.77 0.647% $ 2,298 $ 2,298 $ 445 $ 2,742 129-Measure I 4,205,700.86 2.345% $ 8,334 $ 8,334 $ 1,614 $ 9,947 131-CDBG-CV 1 112,284.80 0.063% $ 222 $ 222 $ 43 $ 266
140-PLHA Program 1,003.40 0.001% $ 2 $ 2 $ 0 $ 2
208-Verdemont Capital Project 9,398.41 0.005% $ 19 $ 19 $ 4 $ 22 246-Public Improvement Fund 45,900.00 0.026% $ 91 $ 91 $ 18 $ 109 247-Cultural Developmnt Construction 1,585,100.37 0.884% $ 3,141 $ 3,141 $ 608 $ 3,749 248-Storm Drain Construction 1,627,669.66 0.908% $ 3,225 $ 3,225 $ 624 $ 3,850 254-Assessment District 1,344,680.57 0.750% $ 2,664 $ 2,664 $ 516 $ 3,180 263-Local Regional Circulation 275,974.43 0.154% $ 547 $ 547 $ 106 $ 653 264-Regional Circulation System 2,674,568.94 1.491% $ 5,300 $ 5,300 $ 1,026 $ 6,326 266-Public Use Facilities 299,118.74 0.167% $ 593 $ 593 $ 115 $ 707 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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001-120-0043 - Budget .
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ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 268-AB 1600 Parkland and Op 118,743.92 0.066% $ 235 $ 235 $ 46 $ 281 269-Quimby Act Parkland 298,822.28 0.167% $ 592 $ 592 $ 115 $ 707 527-Integrated Waste Management 577,589.76 0.322% $ 1,144 $ 1,144 $ 222 $ 1,366 629-Liability Insurance Fund 8,002,938.26 4.463% $ 15,858 $ 15,858 $ 3,071 $ 18,928 635-Fleet Services Fund 3,553,176.84 1.981% $ 7,041 $ 7,041 $ 1,363 $ 8,404 678-Workers Compensation 232,728.38 0.130% $ 461 $ 461 $ 89 $ 550 679-Information Technology 4,673,443.13 2.606% $ 9,260 $ 9,260 $ 1,793 $ 11,053 710-Successor Agency 1,865,767.72 1.040% $ 3,697 $ 3,697 $ 716 $ 4,413 Total 179,323,768.29 100.000% $ 355,326 $ - $ 355,326 $ 65,468 $ 420,794 .

Allocation Basis: Audited Actuals
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Capital Budget .
.
119-Community Developmnt Block Grant 2,671,000.00 14.298% $ 12,701 $ 12,701 $ 2,340 $ 15,042 123-Federal Grant Programs 2,676,066.67 14.325% $ 12,725 $ 12,725 $ 2,345 $ 15,070 124-Animal Control 75,000.00 0.401% $ 357 $ 357 $ 66 $ 422 125-RMRA-GAS TAX 3,700,000.00 19.807% $ 17,595 $ 17,595 $ 3,242 $ 20,836 129-Measure I 1,387,706.67 7.429% $ 6,599 $ 6,599 $ 1,216 $ 7,815 246-Public Improvement Fund 500,000.00 2.677% $ 2,378 $ 2,378 $ 438 $ 2,816 247-Cultural Developmnt Construction 1,000,000.00 5.353% $ 4,755 $ 4,755 $ 876 $ 5,631 248-Storm Drain Construction 1,750,000.00 9.368% $ 8,322 $ 8,322 $ 1,533 $ 9,855 258-Prop 1B Local Street 775,000.00 4.149% $ 3,685 $ 3,685 $ 679 $ 4,364 264-Regional Circulation System 3,345,750.75 17.910% $ 15,910 $ 15,910 $ 2,931 $ 18,841 266-Public Use Facilities 300,000.00 1.606% $ 1,427 $ 1,427 $ 263 $ 1,689 269-Quimby Act Parkland 500,000.00 2.677% $ 2,378 $ 2,378 $ 438 $ 2,816 Total 18,680,524.08 100.000% $ 88,831 $ - $ 88,831 $ 16,367 $ 105,198 .

Allocation Basis: 5 Yr. Avg Capital Budgeted Expenditures .

Source of Allocation: FY 20-21 CIP
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ALLOCATION SUMMARY
001-120-0043 - Budget
001-030-0001 - City Clerk Administration $ 834 $ - $ 834 001-050-0005 - City Attorney Municipal Legal Service $ 7,198 $ - $ 7,198 001-100-0001 - City Manager Administration $ 2,548 $ - $ 2,548 001-110-0001 / 0149 - Human Resources Admin / Admin Services $ 2,231 $ - $ 2,231 001-120-0001 - Finance Administration $ 852 $ - $ 852
001-120-0039 - Accounting $ 2,105 $ - $ 2,105
001-120-0040 - Payroll & Benefits $ 495 $ - $ 495
001-120-0042 - Purchasing $ 260 $ - $ 260
001-120-0043 - Budget $ 695 $ - $ 695
001-400-0036 - Custodial Maintenance $ 3,164 $ - $ 3,164 001-400-0037 - Building Maintenance $ 4,492 $ - $ 4,492 001-010-0001 - Mayor Administration $ 1,077 $ - $ 1,077 001-020-0022 - City Council $ 1,113 $ - $ 1,113
001-021-0023 - Council Support $ 814 $ - $ 814
001-022-0009 - Elections $ 648 $ - $ 648
001-023-0011 - Records Managment $ 276 $ - $ 276
001-024-8751 - City Clerk COVID 19 Activity $ 2 $ - $ 2 001-100-0016 - Air Quality & Rideshare $ 132 $ - $ 132
001-100-0067 - Customer & Neighborhood Services $ 1,283 $ - $ 1,283 001-100-0133 - CATV $ 406 $ - $ 406
001-100-0150 - Violence Intervention $ 617 $ - $ 617
001-100-8751 - City Manager COVID-19 Activity $ 45 $ - $ 45 001-120-0012 - Business Registration $ 1,918 $ - $ 1,918 001-120-0017 - Treasurer $ 327 $ - $ 327
001-120-8751 - Finance COVID-19 Activity $ 52 $ - $ 52
001-160 - Capital Improvement Projects $ 2,283 $ - $ 2,283 001-180-0001 - Community & Economic Development Administration $ 1,344 $ - $ 1,344 001-180-0021 - Enforcement & Beautification $ 2,905 $ - $ 2,905 Operating
Budget
Capital
Budget Total
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ALLOCATION SUMMARY
001-120-0043 - Budget
Operating
Budget
Capital
Budget Total
001-180-0028 - Building and Safety $ 6,039 $ - $ 6,039
001-180-0029 - Planning $ 1,930 $ - $ 1,930
001-180-0125 - Property Maintenance $ 0 $ - $ 0
001-180-0144 - Economic Development $ 399 $ - $ 399
001-180-8661 - Cannabis Cultivation $ 37 $ - $ 37
001-180-8751 - Community & Economic Development COVID-19 Activity $ 67 $ - $ 67 001-210-0001 - Police Administration $ 11,985 $ - $ 11,985 001-210-0062 - Public Safety Systems $ 2,340 $ - $ 2,340 001-210-0078 - Patrol Field Services $104,456 $ - $104,456 001-210-0080 - Gang & Multiple Enforcement Team $ 2 $ - $ 2 001-210-0081 - Traffic $ 5,344 $ - $ 5,344
001-210-0082 - General Investigation $ 22,417 $ - $ 22,417 001-210-0083 - Forensics Property $ 2,838 $ - $ 2,838
001-210-0084 - Dispatch $ 7,323 $ - $ 7,323
001-210-0085 - Records $ 3,051 $ - $ 3,051
001-210-0086 - Personnel & Training $ 4,924 $ - $ 4,924 001-210-0145 - Special Enforcement Teams $ 15,234 $ - $ 15,234 001-210-0147 - Intel/Emergency Management $ 3,561 $ - $ 3,561 001-210-0150 - Violence Intervention $ 102 $ - $ 102
001-210-4911 - PD Special Events Reimb OT $ 1,395 $ - $ 1,395 001-210-5076 - Fireworks Enforcement $ 118 $ - $ 118
001-210-8652 - San Manuel CCF 2017-2020 $ 3,395 $ - $ 3,395 001-210-8654 - Dignity Health $ 1,108 $ - $ 1,108
001-210-8751 - Police COVID-19 Activity $ 1,292 $ - $ 1,292 001-210-8775 - Floyd Incident May 2020 $ 1 $ - $ 1
001-380-0001 - Parks Administration $ 3,653 $ - $ 3,653 001-380-0069 - Aquatics $ 646 $ - $ 646
001-380-0070 - Sports $ 127 $ - $ 127
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ALLOCATION SUMMARY
001-120-0043 - Budget
Operating
Budget
Capital
Budget Total
001-380-0071 - Center for Individual Developmnt $ 346 $ - $ 346 001-380-0074 - Recreation & Community Programs $ 340 $ - $ 340 001-380-0075 - Senior Services $ 429 $ - $ 429
001-380-0077 - Outdoor Facilities $ 564 $ - $ 564
001-380-0502 - RSVP CFDA 94.002 $ 187 $ - $ 187
001-380-0509 - Senior Companion $ 236 $ - $ 236
001-380-0513 - Senior Nutrition CFDA 93.053 $ 223 $ - $ 223 001-380-1106 - Cemetery Administration $ 305 $ - $ 305
001-380-8751 - Parks COVID-19 Activity $ 54 $ - $ 54
001-400-0001 - Public Works Administration $ 1,166 $ - $ 1,166 001-400-0025 - Capital Projects $ 3,908 $ - $ 3,908
001-400-0026 - Traffic Engineering $ 1,516 $ - $ 1,516
001-400-0027 - Stormwater Management $ 1,030 $ - $ 1,030 001-400-0030 - Land Development $ 1,371 $ - $ 1,371
001-400-0031 - Real Property $ 598 $ - $ 598
001-400-0069 - Aquatics $ 490 $ - $ 490
001-400-0072 - Parks Maintenance $ 9,334 $ - $ 9,334
001-400-0088 - Street Maintenance $ 2,674 $ - $ 2,674
001-400-0089 - Graffiti Removal $ 650 $ - $ 650
001-400-0090 - Tree Maint (Urban Forestry) $ 1,539 $ - $ 1,539 001-400-0091 - Concrete Maintence $ 369 $ - $ 369
001-400-0092 - Street Light Maintenance $ 314 $ - $ 314 001-400-0093 - Traffic Signal Maintenance $ 804 $ - $ 804 001-400-0099 - Right of Way Cleaning $ 457 $ - $ 457
001-400-0125 - Property Maintenance $ 667 $ - $ 667
001-400-0151 - Storm Drain $ 237 $ - $ 237
001-400-0152 - Traffic Signs & Markings $ 602 $ - $ 602 001-400-1106 - Cemetery Administration $ 459 $ - $ 459
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ALLOCATION SUMMARY
001-120-0043 - Budget
Operating
Budget
Capital
Budget Total
001-400-8751 - COVID-29 Activity $ 323 $ - $ 323
001-400-8790 - Bryce Hanes Park Landscape Maint $ 69 $ - $ 69 001-470-0001 - Library Administration $ 1,066 $ - $ 1,066 001-470-0049 - Support Services $ 838 $ - $ 838
001-470-0063 - Central Library Services $ 1,411 $ - $ 1,411 001-470-0064 - Branch Library Services $ 383 $ - $ 383
001-470-8751 - Library COVID-19 Activity $ 4 $ - $ 4
002-Bankruptcy Settlement $ 1,078 $ - $ 1,078
005-General Plan Update $ 771 $ - $ 771
107-Cable Television Fund $ 385 $ - $ 385
108-Asset Forfeiture $ 2,024 $ - $ 2,024
111-AB2766 Air Quality $ 1,623 $ - $ 1,623
114-Emergency Solutions Grant CV1 $ 482 $ - $ 482
115-Emergency Solutions Grant CV2 $ 368 $ - $ 368
116-Emergency Solutions Grant 14.231 $ 927 $ - $ 927
117-Home Improvement Part 14.239 $ 216 $ - $ 216
118-Gang and Street Asset Forfeiture $ 138 $ - $ 138
119-Community Developmnt Block Grant $ 2,260 $ 15,042 $ 17,301 120-Neighborhood Stabil Prog (NSP1) $ 1,946 $ - $ 1,946 123-Federal Grant Programs $ 24,716 $ 15,070 $ 39,787
124-Animal Control $ 5,845 $ 422 $ 6,268
125-RMRA-GAS TAX $ 9,375 $ 20,836 $ 30,212
126-Gas Tax Fund $ 12,493 $ - $ 12,493
127-Low Mod Housing Fund $ 24 $ - $ 24
128-Traffic Safety $ 2,742 $ - $ 2,742
129-Measure I $ 9,947 $ 7,815 $ 17,762
131-CDBG-CV 1 $ 266 $ - $ 266
140-PLHA Program $ 2 $ - $ 2
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ALLOCATION SUMMARY
001-120-0043 - Budget
Operating
Budget
Capital
Budget Total
208-Verdemont Capital Project $ 22 $ - $ 22
246-Public Improvement Fund $ 109 $ 2,816 $ 2,924
247-Cultural Developmnt Construction $ 3,749 $ 5,631 $ 9,380 248-Storm Drain Construction $ 3,850 $ 9,855 $ 13,705
254-Assessment District $ 3,180 $ - $ 3,180
258-Prop 1B Local Street $ - $ 4,364 $ 4,364
263-Local Regional Circulation $ 653 $ - $ 653
264-Regional Circulation System $ 6,326 $ 18,841 $ 25,167 266-Public Use Facilities $ 707 $ 1,689 $ 2,397
268-AB 1600 Parkland and Op $ 281 $ - $ 281
269-Quimby Act Parkland $ 707 $ 2,816 $ 3,522
527-Integrated Waste Management $ 1,366 $ - $ 1,366
629-Liability Insurance Fund $ 18,928 $ - $ 18,928
635-Fleet Services Fund $ 8,404 $ - $ 8,404
678-Workers Compensation $ 550 $ - $ 550
679-Information Technology $ 11,053 $ - $ 11,053
710-Successor Agency $ 4,413 $ - $ 4,413
Total $420,794 $105,198 $525,992
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10 Custodial Maintenance
The Custodial Maintenance Division is part of the Public Works Department and is responsible for providing janitorial services to City facilities. The Division’s costs are allocated to Receiving Departments as follows:
• Custodial Services - represents costs associated with providing routine janitorial services to City owned and occupied buildings. These costs are allocated based on hours of custodial services per building maintained.

The chart on the following page illustrates the functions and measures used to allocate Custodial Maintenance 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.

CUSTODIAL MAINTENANCE
Custodial Services
Hours of Custodial Services
by Building Maintained
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COSTS TO BE ALLOCATED
001-400-0036 - Custodial Maintenance
First Second
Allocation Allocation Total
Departmental Expenditures $ 1,337,559 $ 1,337,559
Total Deductions $ - $ -
Incoming Costs
001-100-0001 - City Manager Administration $ 5,938 $ 706 $ 6,643 001-110-0001 / 0149 - Human Resources Admin / Admin Services $ 24,417 $ 4,199 $ 28,616 001-120-0039 - Accounting $ 4,465 $ 564 $ 5,029
001-120-0040 - Payroll & Benefits $ 8,164 $ 1,319 $ 9,483 001-120-0042 - Purchasing $ 331 $ 86 $ 418
001-120-0043 - Budget $ 2,650 $ 513 $ 3,164
001-400-0037 - Building Maintenance $ 24,044 $ 24,044
Total Incoming Costs $ 45,966 $ 31,431 $ 77,397
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 1,383,525 $ 31,431 $ 1,414,956 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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DEPARTMENTAL EXPENSE DETAIL
001-400-0036 - Custodial Maintenance
Distribution Percentage 100.00%
Expense Type Expense ($)
Personnel
Salaries & Wages $ 1,099,499 S $ 1,099,499
Subtotal Personnel Cost $ 1,099,499 $ 1,099,499
Operating Services & Supplies
Internal Service Charges $ 177,129 S $ 177,129
M&O / Contractual Expenses $ 60,932 S $ 60,932
Subtotal Operating Cost $ 238,060 $ 238,060
DEPARTMENTAL EXPENDITURES $ 1,337,559 $ 1,337,559
Disallowed Costs
Subtotal Disallowed Costs $ - $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ -
FUNCTIONAL COST $ 1,337,559 $ 1,337,559
First Allocation
Incoming - All Others $ 45,966 $ 45,966
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of First Allocation $ 1,383,525 $ 1,383,525
Second Allocation
Incoming - All Others $ 31,431 $ 31,431
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 31,431 $ 31,430.69
TOTAL ALLOCATED $ 1,414,956 $ 1,414,956
Spread
Method
Custodial
Services
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001-400-0036 - Custodial Maintenance .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Custodial Services .
.
001-050-0005 - City Attorney Municipal Legal Service 0.32 0.052% $ 725 $ 725 $ 725 001-100-0001 - City Manager Administration 2.21 0.367% $ 5,074 $ 5,074 $ 5,074 001-110-0001 / 0149 - Human Resources Admin / Admin Services 2.53 0.419% $ 5,799 $ 5,799 $ 5,799 001-120-0001 - Finance Administration 0.63 0.105% $ 1,450 $ 1,450 $ 1,450 001-120-0039 - Accounting 1.90 0.314% $ 4,349 $ 4,349 $ 4,349 001-120-0040 - Payroll & Benefits 0.63 0.105% $ 1,450 $ 1,450 $ 1,450 001-120-0042 - Purchasing 0.63 0.105% $ 1,450 $ 1,450 $ 1,450 001-120-0043 - Budget 1.26 0.210% $ 2,899 $ 2,899 $ 2,899 001-010-0001 - Mayor Administration 0.95 0.157% $ 2,175 $ 2,175 $ 50 $ 2,225 001-020-0022 - City Council 2.21 0.367% $ 5,074 $ 5,074 $ 117 $ 5,191 001-021-0023 - Council Support 0.63 0.105% $ 1,450 $ 1,450 $ 33 $ 1,483 001-100-0016 - Air Quality & Rideshare 0.32 0.052% $ 725 $ 725 $ 17 $ 742 001-120-0017 - Treasurer 0.32 0.052% $ 725 $ 725 $ 17 $ 742 001-180-0001 - Community & Economic Development Administration 21.67 3.591% $ 49,685 $ 49,685 $ 1,148 $ 50,833 001-180-0021 - Enforcement & Beautification 37.92 6.285% $ 86,948 $ 86,948 $ 2,009 $ 88,957 001-180-0028 - Building and Safety 22.41 3.715% $ 51,398 $ 51,398 $ 1,188 $ 52,585 001-180-0029 - Planning 27.08 4.489% $ 62,106 $ 62,106 $ 1,435 $ 63,541 001-180-0144 - Economic Development 5.42 0.898% $ 12,421 $ 12,421 $ 287 $ 12,708 001-210-0001 - Police Administration 95.00 15.746% $ 217,848 $ 217,848 $ 5,033 $ 222,881 001-380-0074 - Recreation & Community Programs 113.33 18.785% $ 259,889 $ 259,889 $ 6,005 $ 265,893 001-400-0026 - Traffic Engineering 31.38 5.201% $ 71,957 $ 71,957 $ 1,663 $ 73,620 001-400-0030 - Land Development 17.93 2.972% $ 41,118 $ 41,118 $ 950 $ 42,068 001-470-0001 - Library Administration 116.67 19.337% $ 267,532 $ 267,532 $ 6,181 $ 273,714 117-Home Improvement Part 14.239 5.42 0.898% $ 12,421 $ 12,421 $ 287 $ 12,708 119-Community Developmnt Block Grant 32.50 5.387% $ 74,527 $ 74,527 $ 1,722 $ 76,249 629-Liability Insurance Fund 1.90 0.314% $ 4,349 $ 4,349 $ 100 $ 4,450 678-Workers Compensation 1.90 0.314% $ 4,349 $ 4,349 $ 100 $ 4,450 679-Information Technology 58.28 9.659% $ 133,634 $ 133,634 $ 3,088 $ 136,722 Total 603.33 100.000% $ 1,383,525 $ - $ 1,383,525 $ 31,431 $ 1,414,956 .

Allocation Basis: Hours of Custodial Services per Building Maintained .

Source of Allocation: Custodial Schedule / Hours
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ALLOCATION SUMMARY
001-400-0036 - Custodial Maintenance
001-050-0005 - City Attorney Municipal Legal Service $ 725 $ 725 001-100-0001 - City Manager Administration $ 5,074 $ 5,074 001-110-0001 / 0149 - Human Resources Admin / Admin Services $ 5,799 $ 5,799 001-120-0001 - Finance Administration $ 1,450 $ 1,450
001-120-0039 - Accounting $ 4,349 $ 4,349
001-120-0040 - Payroll & Benefits $ 1,450 $ 1,450
001-120-0042 - Purchasing $ 1,450 $ 1,450
001-120-0043 - Budget $ 2,899 $ 2,899
001-010-0001 - Mayor Administration $ 2,225 $ 2,225
001-020-0022 - City Council $ 5,191 $ 5,191
001-021-0023 - Council Support $ 1,483 $ 1,483
001-100-0016 - Air Quality & Rideshare $ 742 $ 742
001-120-0017 - Treasurer $ 742 $ 742
001-180-0001 - Community & Economic Development Administration $ 50,833 $ 50,833 001-180-0021 - Enforcement & Beautification $ 88,957 $ 88,957 001-180-0028 - Building and Safety $ 52,585 $ 52,585
001-180-0029 - Planning $ 63,541 $ 63,541
001-180-0144 - Economic Development $ 12,708 $ 12,708
001-210-0001 - Police Administration $ 222,881 $ 222,881 001-380-0074 - Recreation & Community Programs $ 265,893 $ 265,893 001-400-0026 - Traffic Engineering $ 73,620 $ 73,620
001-400-0030 - Land Development $ 42,068 $ 42,068
001-470-0001 - Library Administration $ 273,714 $ 273,714 117-Home Improvement Part 14.239 $ 12,708 $ 12,708
119-Community Developmnt Block Grant $ 76,249 $ 76,249
629-Liability Insurance Fund $ 4,450 $ 4,450
678-Workers Compensation $ 4,450 $ 4,450
679-Information Technology $ 136,722 $ 136,722
Total $ 1,414,956 $ 1,414,956
Custodial
Services Total
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11 Building Maintenance
The Building Maintenance Division is part of the Public Works Department and is responsible for providing preventative and reactive mechanical, electrical, plumbing, and structural services to City-owned buildings. The Division’s costs are allocated to Receiving Departments as follows:
• Building Maintenance - represents costs associated with the daily upkeep and repair of City-owned and occupied facilities. These costs are allocated based on the number of work orders by location. • City Hall Security - represents costs associated with maintaining the security of the City Hall building and occupants. These costs are allocated based on the number of full-time employees per City Hall departments.

The chart on the following page illustrates the functions and measures used to allocate Building Maintenance 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.

BUILDING MAINTENANCE
Building Maintenance
# of Work Orders by location
City Hall Security
# of FTE per City Hall Dept.

DEPARTMENTAL EXPENSE DETAIL
001-400-0037 - Building Maintenance
Distribution Percentage 100.00% 0.00%
Expense Type $
Personnel
Salaries & Wages $ 624,832 S $ 624,832 $ -
Subtotal Personnel Cost $ 624,832 $ 624,832 $ -
Operating Services & Supplies
Internal Service Charges $ 154,293 S $ 154,293 $ -
M&O / Contractual Expenses $ 376,122 S $ 376,122 $ -
Other Operating Expense $ 2,850 S $ 2,850 $ -
Other Professional and Contractual Services $ 702,278 S $ 352,049 $ 350,229 Misc. Equipment $ 38,800 S $ 38,800 $ -
Subtotal Operating Cost $ 1,274,343 $ 924,114 $ 350,229 DEPARTMENTAL EXPENDITURES $ 1,899,175 $ 1,548,946 $ 350,229 Disallowed Costs
Misc. Equipment $ (38,800) P $ (38,800) $ -
Subtotal Disallowed Costs $ (38,800) $ (38,800.00) $ -
Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ -
FUNCTIONAL COST $ 1,860,375 $ 1,510,146 $ 350,229
First Allocation
Incoming - All Others $ 63,610 $ 51,635 $ 11,975
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ - $ -
Subtotal of First Allocation $ 1,923,984 $ 1,561,781 $ 362,203 Second Allocation
Incoming - All Others $ 27,148 $ 22,037 $ 5,111
Reallocate Admin Costs $ - $ - $ -
Unallocated Costs $ - $ - $ -
Subtotal of Second Allocation $ 27,148 $ 22,037.28 $ 5,110.82 TOTAL ALLOCATED $ 1,951,132 $ 1,583,818 $ 367,314
S
pr
ea
Building
Maintenance
City Hall
Security
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COSTS TO BE ALLOCATED
001-400-0037 - Building Maintenance
First Second
Allocation Allocation Total
Departmental Expenditures $ 1,899,175 $ 1,899,175
Total Deductions $ (38,800) $ (38,800)
Incoming Costs
001-030-0001 - City Clerk Administration $ 659 $ 139 $ 798 001-050-0005 - City Attorney Municipal Legal Service $ 2,273 $ 42 $ 2,315 001-100-0001 - City Manager Administration $ 8,431 $ 1,002 $ 9,433 001-110-0001 / 0149 - Human Resources Admin / Admin Services $ 8,996 $ 1,547 $ 10,543 001-120-0039 - Accounting $ 28,509 $ 3,599 $ 32,108
001-120-0040 - Payroll & Benefits $ 3,008 $ 486 $ 3,494 001-120-0042 - Purchasing $ 7,971 $ 2,208 $ 10,179
001-120-0043 - Budget $ 3,763 $ 729 $ 4,492
001-400-0037 - Building Maintenance $ 17,396 $ 17,396
Total Incoming Costs $ 63,610 $ 27,148 $ 90,758
Total Cost Adjustments $ - $ -
Total Costs to be Allocated $ 1,923,984 $ 27,148 $ 1,951,132 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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001-400-0037 - Building Maintenance .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Building Maintenance .
.
001-030-0001 - City Clerk Administration 6.62 0.221% $ 3,447 $ 3,447 $ 3,447 001-050-0005 - City Attorney Municipal Legal Service 14.63 0.488% $ 7,617 $ 7,617 $ 7,617 001-100-0001 - City Manager Administration 102.39 3.414% $ 53,317 $ 53,317 $ 53,317 001-110-0001 / 0149 - Human Resources Admin / Admin Services 120.02 4.002% $ 62,496 $ 62,496 $ 62,496 001-120-0001 - Finance Administration 50.25 1.676% $ 26,169 $ 26,169 $ 26,169 001-120-0039 - Accounting 87.76 2.926% $ 45,700 $ 45,700 $ 45,700 001-120-0040 - Payroll & Benefits 29.25 0.975% $ 15,233 $ 15,233 $ 15,233 001-120-0042 - Purchasing 29.25 0.975% $ 15,233 $ 15,233 $ 15,233 001-120-0043 - Budget 58.51 1.951% $ 30,467 $ 30,467 $ 30,467 001-400-0036 - Custodial Maintenance 46.17 1.540% $ 24,044 $ 24,044 $ 24,044 001-400-0037 - Building Maintenance 33.41 1.114% $ 17,396 $ 17,396 $ 17,396 001-010-0001 - Mayor Administration 43.88 1.463% $ 22,850 $ 22,850 $ 399 $ 23,250 001-020-0022 - City Council 102.39 3.414% $ 53,317 $ 53,317 $ 932 $ 54,249 001-021-0023 - Council Support 29.25 0.975% $ 15,233 $ 15,233 $ 266 $ 15,500 001-022-0009 - Elections 0.38 0.013% $ 198 $ 198 $ 3 $ 202 001-023-0011 - Records Managment 2.13 0.071% $ 1,109 $ 1,109 $ 19 $ 1,129 001-100-0016 - Air Quality & Rideshare 14.63 0.488% $ 7,617 $ 7,617 $ 133 $ 7,750 001-120-0012 - Business Registration 18.22 0.607% $ 9,486 $ 9,486 $ 166 $ 9,652 001-120-0017 - Treasurer 14.63 0.488% $ 7,617 $ 7,617 $ 133 $ 7,750 001-180-0001 - Community & Economic Development Administration 6.54 0.218% $ 3,403 $ 3,403 $ 59 $ 3,463 001-180-0021 - Enforcement & Beautification 9.69 0.323% $ 5,044 $ 5,044 $ 88 $ 5,132 001-180-0028 - Building and Safety 9.59 0.320% $ 4,996 $ 4,996 $ 87 $ 5,083 001-180-0029 - Planning 6.92 0.231% $ 3,603 $ 3,603 $ 63 $ 3,666 001-180-0144 - Economic Development 1.38 0.046% $ 721 $ 721 $ 13 $ 733 001-210-0001 - Police Administration 408.00 13.603% $ 212,457 $ 212,457 $ 3,714 $ 216,171 001-380-0001 - Parks Administration 10.65 0.355% $ 5,547 $ 5,547 $ 97 $ 5,644 001-380-0074 - Recreation & Community Programs 625.00 20.839% $ 325,455 $ 325,455 $ 5,689 $ 331,144 001-400-0001 - Public Works Administration 12.77 0.426% $ 6,648 $ 6,648 $ 116 $ 6,764 001-400-0025 - Capital Projects 70.65 2.355% $ 36,787 $ 36,787 $ 643 $ 37,430 001-400-0026 - Traffic Engineering 13.43 0.448% $ 6,994 $ 6,994 $ 122 $ 7,116 001-400-0030 - Land Development 7.68 0.256% $ 3,997 $ 3,997 $ 70 $ 4,066 001-400-0069 - Aquatics 4.26 0.142% $ 2,216 $ 2,216 $ 39 $ 2,255 001-400-0072 - Parks Maintenance 37.24 1.242% $ 19,391 $ 19,391 $ 339 $ 19,730 001-400-0088 - Street Maintenance 25.53 0.851% $ 13,296 $ 13,296 $ 232 $ 13,529 001-400-0089 - Graffiti Removal 15.32 0.511% $ 7,978 $ 7,978 $ 139 $ 8,117 001-400-0090 - Tree Maint (Urban Forestry) 24.47 0.816% $ 12,742 $ 12,742 $ 223 $ 12,965 001-400-0091 - Concrete Maintence 15.75 0.525% $ 8,200 $ 8,200 $ 143 $ 8,343 001-400-0092 - Street Light Maintenance 0.64 0.021% $ 332 $ 332 $ 6 $ 338 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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001-400-0037 - Building Maintenance .
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ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 001-400-0093 - Traffic Signal Maintenance 26.60 0.887% $ 13,851 $ 13,851 $ 242 $ 14,093 001-400-0099 - Right of Way Cleaning 32.34 1.078% $ 16,842 $ 16,842 $ 294 $ 17,137 001-400-0151 - Storm Drain 13.62 0.454% $ 7,091 $ 7,091 $ 124 $ 7,215 001-400-0152 - Traffic Signs & Markings 6.38 0.213% $ 3,324 $ 3,324 $ 58 $ 3,382 001-400-1106 - Cemetery Administration 4.26 0.142% $ 2,216 $ 2,216 $ 39 $ 2,255 001-470-0001 - Library Administration 205.00 6.835% $ 106,749 $ 106,749 $ 1,866 $ 108,615 117-Home Improvement Part 14.239 1.38 0.046% $ 721 $ 721 $ 13 $ 733 119-Community Developmnt Block Grant 8.30 0.277% $ 4,324 $ 4,324 $ 76 $ 4,399 124-Animal Control 227.00 7.569% $ 118,205 $ 118,205 $ 2,066 $ 120,271 629-Liability Insurance Fund 87.76 2.926% $ 45,700 $ 45,700 $ 799 $ 46,499 635-Fleet Services Fund 56.60 1.887% $ 29,474 $ 29,474 $ 515 $ 29,989 678-Workers Compensation 87.76 2.926% $ 45,700 $ 45,700 $ 799 $ 46,499 679-Information Technology 24.94 0.832% $ 12,989 $ 12,989 $ 227 $ 13,216 Fire 14.00 0.467% $ 7,290 $ 7,290 $ 127 $ 7,418
Other 94.00 3.134% $ 48,948 $ 48,948 $ 856 $ 49,804
Total 2,999.23 100.000% $ 1,561,781 $ - $ 1,561,781 $ 22,037 $ 1,583,818 .

Allocation Basis: # of Work Orders
.

Source of Allocation: FY 20-21 Work Orders
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001-400-0037 - Building Maintenance .
.

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total City Hall Security .
.
001-050-0005 - City Attorney Municipal Legal Service 1.00 1.724% $ 6,245 $ 6,245 $ 6,245 001-100-0001 - City Manager Administration 7.00 12.069% $ 43,714 $ 43,714 $ 43,714 001-110-0001 / 0149 - Human Resources Admin / Admin Services 8.00 13.793% $ 49,959 $ 49,959 $ 49,959 001-120-0001 - Finance Administration 2.00 3.448% $ 12,490 $ 12,490 $ 12,490 001-120-0039 - Accounting 6.00 10.345% $ 37,469 $ 37,469 $ 37,469 001-120-0040 - Payroll & Benefits 2.00 3.448% $ 12,490 $ 12,490 $ 12,490 001-120-0042 - Purchasing 2.00 3.448% $ 12,490 $ 12,490 $ 12,490 001-120-0043 - Budget 4.00 6.897% $ 24,980 $ 24,980 $ 24,980 001-010-0001 - Mayor Administration 3.00 5.172% $ 18,735 $ 18,735 $ 590 $ 19,324 001-020-0022 - City Council 7.00 12.069% $ 43,714 $ 43,714 $ 1,376 $ 45,090 001-021-0023 - Council Support 2.00 3.448% $ 12,490 $ 12,490 $ 393 $ 12,883 001-100-0016 - Air Quality & Rideshare 1.00 1.724% $ 6,245 $ 6,245 $ 197 $ 6,441 001-120-0017 - Treasurer 1.00 1.724% $ 6,245 $ 6,245 $ 197 $ 6,441 629-Liability Insurance Fund 6.00 10.345% $ 37,469 $ 37,469 $ 1,179 $ 38,649 678-Workers Compensation 6.00 10.345% $ 37,469 $ 37,469 $ 1,179 $ 38,649 Total 58.00 100.000% $ 362,203 $ - $ 362,203 $ 5,111 $ 367,314 .

Allocation Basis: # of FTE per City Hall Dept
.

ALLOCATION SUMMARY
001-400-0037 - Building Maintenance
001-030-0001 - City Clerk Administration $ 3,447 $ - $ 3,447 001-050-0005 - City Attorney Municipal Legal Service $ 7,617 $ 6,245 $ 13,862 001-100-0001 - City Manager Administration $ 53,317 $ 43,714 $ 97,031 001-110-0001 / 0149 - Human Resources Admin / Admin Services $ 62,496 $ 49,959 $ 112,455 001-120-0001 - Finance Administration $ 26,169 $ 12,490 $ 38,659 001-120-0039 - Accounting $ 45,700 $ 37,469 $ 83,170
001-120-0040 - Payroll & Benefits $ 15,233 $ 12,490 $ 27,723 001-120-0042 - Purchasing $ 15,233 $ 12,490 $ 27,723
001-120-0043 - Budget $ 30,467 $ 24,980 $ 55,447
001-400-0036 - Custodial Maintenance $ 24,044 $ - $ 24,044 001-400-0037 - Building Maintenance $ 17,396 $ - $ 17,396 001-010-0001 - Mayor Administration $ 23,250 $ 19,324 $ 42,574 001-020-0022 - City Council $ 54,249 $ 45,090 $ 99,339
001-021-0023 - Council Support $ 15,500 $ 12,883 $ 28,383 001-022-0009 - Elections $ 202 $ - $ 202
001-023-0011 - Records Managment $ 1,129 $ - $ 1,129
001-100-0016 - Air Quality & Rideshare $ 7,750 $ 6,441 $ 14,191 001-120-0012 - Business Registration $ 9,652 $ - $ 9,652 001-120-0017 - Treasurer $ 7,750 $ 6,441 $ 14,191
001-180-0001 - Community & Economic Development Administration $ 3,463 $ - $ 3,463 001-180-0021 - Enforcement & Beautification $ 5,132 $ - $ 5,132 001-180-0028 - Building and Safety $ 5,083 $ - $ 5,083
001-180-0029 - Planning $ 3,666 $ - $ 3,666
001-180-0144 - Economic Development $ 733 $ - $ 733
001-210-0001 - Police Administration $ 216,171 $ - $ 216,171 001-380-0001 - Parks Administration $ 5,644 $ - $ 5,644 001-380-0074 - Recreation & Community Programs $ 331,144 $ - $ 331,144 Building
Maintenance
City Hall
Security Total
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ALLOCATION SUMMARY
001-400-0037 - Building Maintenance
Building
Maintenance
City Hall
Security Total
001-400-0001 - Public Works Administration $ 6,764 $ - $ 6,764 001-400-0025 - Capital Projects $ 37,430 $ - $ 37,430
001-400-0026 - Traffic Engineering $ 7,116 $ - $ 7,116
001-400-0030 - Land Development $ 4,066 $ - $ 4,066
001-400-0069 - Aquatics $ 2,255 $ - $ 2,255
001-400-0072 - Parks Maintenance $ 19,730 $ - $ 19,730
001-400-0088 - Street Maintenance $ 13,529 $ - $ 13,529 001-400-0089 - Graffiti Removal $ 8,117 $ - $ 8,117
001-400-0090 - Tree Maint (Urban Forestry) $ 12,965 $ - $ 12,965 001-400-0091 - Concrete Maintence $ 8,343 $ - $ 8,343
001-400-0092 - Street Light Maintenance $ 338 $ - $ 338 001-400-0093 - Traffic Signal Maintenance $ 14,093 $ - $ 14,093 001-400-0099 - Right of Way Cleaning $ 17,137 $ - $ 17,137 001-400-0151 - Storm Drain $ 7,215 $ - $ 7,215
001-400-0152 - Traffic Signs & Markings $ 3,382 $ - $ 3,382 001-400-1106 - Cemetery Administration $ 2,255 $ - $ 2,255 001-470-0001 - Library Administration $ 108,615 $ - $ 108,615 117-Home Improvement Part 14.239 $ 733 $ - $ 733
119-Community Developmnt Block Grant $ 4,399 $ - $ 4,399 124-Animal Control $ 120,271 $ - $ 120,271
629-Liability Insurance Fund $ 46,499 $ 38,649 $ 85,148 635-Fleet Services Fund $ 29,989 $ - $ 29,989
678-Workers Compensation $ 46,499 $ 38,649 $ 85,148
679-Information Technology $ 13,216 $ - $ 13,216
Fire $ 7,418 $ - $ 7,418
Other $ 49,804 $ - $ 49,804
Total $ 1,583,818 $367,314 $ 1,951,132
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9. Certificate of Indirect Costs
The following page provides the certification letter of indirect costs for the City of San Bernardino’s Title 2 CFR 200 Compliant Cost Allocation Plan.

CITY OF SAN BERNARDINO, CALIFORNIA

CERTIFICATE OF INDIRECT COSTS
This is to certify that I have reviewed the indirect cost rate proposal submitted herewith and to the best of my knowledge and belief:
(1) All costs included in this proposal October 7, 2022, to establish billing or final indirect costs rates for July 1, 2020 through June 30, 2021 are allowable in accordance with the requirements of 2 CFR Part 200, Cost Principles for State, Local, and Indian Tribal Governments (Title 2 CFR 200), and the Federal award(s) to which they apply.

Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan. (2) All costs included in this proposal are properly allocable to Federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the agreements to which they are allocated in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently and the Federal Government will be notified of any accounting changes that would affect the predetermined rate.

I declare that the foregoing is true and correct:

City of San Bernardino, CA
Signature:

Name of Official:

Title:

Date of Execution:

PLAN RESULTS
The City of San Bernardino (City) contracted with the Matrix Consulting Group to prepare a Full Cost Allocation Plan (CAP) that documents current indirect costs associated with citywide services and ensures that fund transfers into the general fund, which are meant to account for administrative indirect costs, are fair and accurate. In addition to the Full Cost Plan, the City also contracted to develop an Office of Management and Budget (OMB) 2 CFR Part 200 Compliant Cost Allocation Plan for purposes of reimbursement for grants and federally funded projects.

The City has not conducted a Full Cost Allocation Plan in almost 10 years. The City has never conducted an OMB Compliant Cost Plan. The following subsections are meant to provide a summary overview of the Full Cost and OMB Plans developed for the City. 1 Purpose and Benefits of a Cost Allocation Plan
The primary purpose of a CAP is to provide a fair and defensible document, which clearly outlines the support provided to general fund and non-general fund sources from central service departments. The results of a CAP are typically considered a more transparent and justifiable methodology for establishing transfers from non-general fund sources, as well as outline indirect costs for inclusion in cost-of-service (user fee and development impact fee) studies.

A CAP analyzes the annual support provided by central service departments. The utilization of department and city specific metrics are then used to validate the support from central service departments to all sources. The methodology used to develop a CAP follows guidelines set by the Office of Management and Budget (OMB), as well as Generally Accepted Accounting Principles (GAAP). A more detailed explanation of the methodology used to develop the CAP can be found on pages 1 – 3 of the full report.

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Explanation of Full Cost and OMB Compliant Cost Plan Results City of San Bernardino, CA Matrix Consulting Group 2
2 Overview of Central Services
The Matrix Consulting Group worked with the City’s staff to identify key central services for the City, which were as follows:
• City Clerk Administration– this represents the support provided by the City Clerk’s office to City Council, City Commissions and City Committees and was allocated based upon number of agenda items by department.
• City Clerk Records Management– this represents the support provided by the City Clerk’s Records Management to maintain City records, oversee the execution of City contracts, and route subpoena requests to departments. These support services were respectively allocated based on a two year average number of records requests by department, a two year average number of contracts by department, and a two year average number of subpoenas by department. • City Manager Administration – this represents the support provided to City departments as a whole and was allocated based upon budgeted expenditures in the CAP and actual expenditures in the OMB. The office also provides internal and communications, which was allocated based upon number of newsletters by program.
• City Attorney – this represents the costs associated with providing municipal legal support to all city departments. These costs were allocated based upon a two year average of agenda items.
• Customer and Neighborhood Services – this represents the costs associated with providing customer service support to city departments and are allocated based on the number of customer relationship management (CRM) requests by department.
• Human Resources – this represents the costs associated with providing general employee relations and support and are allocated based on full and part time employees by department.
• Finance Administration – this represents the costs associated with providing internal finance support and are allocated equally to all finance programs.

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Explanation of Full Cost and OMB Compliant Cost Plan Results City of San Bernardino, CA Matrix Consulting Group 3
• Treasurer – this represents the costs associated with providing oversight and reconciliation of the City’s investment portfolio and are allocated based on cash balance by fund and department.
• Accounting – this represents the costs associated with performing all accounting and transactional functions including accounts payable (AP) and accounts receivable (AR) transactions and are allocated based on AP transactions by department and AR transactions by department.
• Payroll & Benefits– this represents the costs associated with processing payroll and benefits on behalf of all City Departments and are allocated based on number of full-time employees by department.
• Purchasing – this represents the costs associated with managing the City’s procurement process including requests for proposals (RFP) support and purchase order (PO) support. These costs are respectively allocated based on the number of bids and RFPs by department and 50% number of POs and 50% value of POs by department.
• Budget– this represents the costs associated with developing the operating budget in consultation with City departments and are allocated based on budgeted expenditures. This division also represents the costs associated with developing the capital budget and are allocated based on the five-year average of capital budgeted expenditures.
• Grants– this represents the costs associated with managing the financial reporting related to grants and are allocated based on budgeted expenditures per grant per fund.
• Custodial Maintenance– this represents the costs associated with providing routine janitorial services to City owned and occupied buildings and are allocated based on hours of custodial services per building maintained. • Building Maintenance– this represents the costs associated with the daily upkeep and repair of City-owned and occupied facilities and are allocated based on a twoyear average of the number of work orders by location.

As illustrated by the points, the project team worked with City staff to take a comprehensive approach to identify general service areas and unique metrics. The goal of any CAP is to allocate costs fairly and equitably. In order for an allocation metric to be Packet Page. 643
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fair, it must be the same metric used for all funds, and it must be allocated to all funds, even if a certain fund or program is unable to afford or bear the cost associated with that metric.

The Cost Plans developed for the City utilized twenty (20) different metrics to allocate support costs to the different departments and funds. A summary of the functional areas developed for each central service, the allocation basis, and source of metrics can be found on page 35 of the Full Cost Plan Report and page 38 of the OMB Compliant Cost Plan report.
3 Cost Allocated Through the Plan
The following subsections discuss the costs allocated through the two different cost plans developed for the City of San Bernardino.

3.1 Full Cost Plan Costs
The Full Cost Plan developed for the City included $18,671,353 of costs for allocation.

These costs were based on FY23 budgeted expenditures, as well as a cost adjustment for other operating expense PRA software and other professional & contractual services.

The following table identifies the budgeted expenditures and cost adjustments associated with each central service included in the CAP.

Table 1: Costs Allocated Through FY23 Full Cost Plan
Department FY23 Budgeted
Expenditures
Cost
Adjustments
Total Allocated
Costs
City Clerk Administration $816,637 ($50,000) $766,637
Records Management $255,767 $50,000 $305,767
City Attorney $3,176,084 $0 $3,176,084
Customer & Neighborhood Svcs. $720,815 $0 $720,815
City Manager Admin. $2,265,100 $0 $2,265,100
Human Resources Admin. $2,508,177 $0 $2,508,177
Finance Admin. $774,669 ($75,000) $699,669
Treasurer $284,487 $0 $284,487
Accounting $1,110,542 $0 $1,110,542
Payroll & Benefits $354,141 $0 $354,141
Purchasing $666,006 $0 $666,006
Budget $853,898 $0 $853,898
Grants $664,287 $0 $664,287
Custodial Maintenance $1,563,690 $0 $1,563,690
Building Maintenance $2,772,054 ($40,000) $2,732,054
TOTAL $18,786,353 $115,000 $18,671,353
Budgeted expenditures for City departments for FY23 totaled approximately $18.8 million. There were three cost adjustments that were made to these expenses:

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1. $50,000 transfer from City Clerk Administration accounts for PRA software, to Records Management, as the Records Management central service deals with the public records requests.

2. $75,000 was deducted from administration other professional and contractual services associated with special district financing components.

3. $40,000 of capital outlay costs associated with Building Maintenance was adjusted as these costs are not part of the annual operating expenses.

The Full Cost Plan developed for the City started with nearly $18.7 million to be allocated to departments and funds. However, not all services provided by the identified central services relate to other City departments and funds. Therefore, some costs were not allocated out, or were “unallocated,” in order to ensure departments were not unfairly burdened with costs for services not received. The following table outlines the allocated and unallocated costs associated with each central service.

Table 2: Breakdown of Costs Allocated Through the FY23 Full Cost Plan Department Allocated Costs Unallocated Cost Total Costs City Clerk Administration $525,625 $182,253 $707,878
Records Management $255,767 $ 0 $255,767
City Attorney $780,611 $2,079,280 $2,859,891
Customer & Neighborhood Svcs. $531,402 $218,290 $749,692 City Manager Admin. $1,614,328 $1,012,067 $2,626,396
Human Resources Admin. $2,681,418 $0 $2,681,418
Finance Admin. $1,002,983 $0 $1,002,983
Treasurer $291,179 $0 $291,179
Accounting $1,028,440 $0 $1,028,440
Payroll & Benefits $370,050 $0 $370,050
Purchasing $6581,491 $0 $6581,491
Budget $854,336 $0 $854,336
Grants $745,465 $0 $745,465
Custodial Maintenance 1,660,007 $0 1,660,007
Building Maintenance $2,217,994 $0 $2,217,994
TOTAL $15,179,462 $3,491,891 $18,671,353
Of the nearly $18.7 million in costs allocated through the plan, approximately $15.2 million was allocated to receiving departments and funds, while about $3.5 millions was unallocated. Services that were not allocated out to departments and funds included:
• City Clerk Administration – services and costs associated with fees. • City Attorney– costs associated with outside legal services. • Customer & Neighborhood Services – services and costs associated with neighborhood services.

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• City Manager – services and costs associated with external communications support and intergovernmental affairs.

The identified services were not performed to support other departments and funds; thus, they should not be allocated. Therefore, in order to accurately reflect the true indirect costs associated with departments and funds, these service costs were not allocated out.

The expenditures associated with each central service department outlined in Table 1 will directly tie to the City’s adopted budget. The total costs identified in Table 2, however, will differ from the budgeted expenditures, as this amount accounts for both budgeted expenditures, as well as indirect costs allocated to Receiving departments only. However, the total for both tables is the same ($18,671,353), to demonstrate that the costs allocated through the plan do not exceed the starting costs for the City and there is no double counting. As an example, City Clerk Administration allocates a total of $766,637 to all funds and departments, both Central Service and Receiving. Of that amount, $241,012 was allocated to other Central Service departments, which then allocate those costs out to Receiving departments. The remaining $525,625 (shown in Table 2) was allocated directly to Receiving departments.

3.2 OMB Compliant Cost Plan Costs
The OMB Compliant Cost Plan developed for the City included $11,926,562 of costs for allocation through the plan. These costs were based on FY21 audited actual expenditures. The following table identifies the actual expenditures and cost adjustments associated with each central service included in the OMB Compliant Cost Plan.

Table 3: Costs Allocated Through FY21 OMB Compliant Cost Plan Department FY21 Audited Actual
Expenditures
Cost
Adjustments
Total Allocated
Costs
City Clerk Administration $421,011 $0 $421,011
City Attorney $3,632,639 $0 $3,632,639
City Manager Admin. $1,285,991 ($137,587) $1,148,404
Human Resources $1,125,743 $0 $1,125,743
Finance Administration $430,153 ($123,268) $306,885
Accounting $1,062,509 $0 $1,062,509
Payroll & Benefits $249,612 $0 $249,612
Purchasing $131,423 $131,423
Budget $350,747 $350,747
Custodial Maintenance $1,337,559 $0 $1,337,559
Building Maintenance $1,899,175 $0 $1,899,175
Disallowed Items1 ($339,007)
TOTAL $11,926,562 ($260,855) $11,326,700
1 The disallowed items refer to costs associated with litigation, special districting financing, and miscellaneous equipment. These types of promotional and travel costs are generally considered unallowable per 2 CFR Part 200 guidelines.

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Actual expenditures for City departments for FY21 totaled approximately $11.9 million.

Two cost adjustments were made to these expenses, which were associated with City Manager Administration accounts other professional and contractual services and Finance Administration other professional and contractual services. Furthermore, specific line items were disallowed in accordance with 2 CFR Part 200 guidelines, totaling $339,007.

The OMB Compliant Cost Plan developed for the City started with nearly $11.3 million to be allocated to departments and funds. However, not all services provided by the identified central services relate to other City departments and funds. Therefore, some costs were not allocated out, or were “unallocated,” in order to ensure that departments and funds were not unfairly burdened for services not received. The following table outlines the allocated and unallocated costs associated with each central service.

Table 4: Breakdown of Costs Allocated Through the FY21 OMB Compliant Cost Plan Department Allocated Costs Unallocated
Cost
Total Costs
City Clerk Administration $272,999 $127,428 $400,427
City Attorney $791,630 $2,591,963 $3,383,593
City Manager Admin. $831,437 $533,550 $1,364,988
Human Resources $1,091,929 $0 $1,091,929
Finance Administration $212,071 $0 $212,071
Accounting $945,548 $0 $945,548
Payroll & Benefits $361,846 $0 $361,846
Purchasing $223,244 $0 $223,244
Budget $501,118 $0 $501,118
Custodial Maintenance $1,391,761 $0 $1,391,761
Building Maintenance $1,450,175 $0 $1,450,175
TOTAL $8,073,758 $ 3,252,942 $11,326,700
Of the nearly $11.3 million in costs allocated through the plan, approximately $8 million was allocated to receiving departments and funds, while about $3.2 million was unallocated. Services that were not allocated out to departments and funds included:
• City Clerk Administration – services and costs associated with fees. • City Attorney– costs associated with outside legal services. • City Manager – services and costs associated with external communications support and intergovernmental affairs.

The identified services were not performed to support other departments and funds, thus they should not be allocated. Therefore, in order to accurately reflect the true indirect costs associated with departments and funds, these service costs were not allocated out.

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The expenditures associated with each central service department outlined in Table 3 will directly tie to the City’s audited actuals. The total costs identified in Table 4, however, will differ from the actual expenditures, as this amount accounts for both actual expenditures, as well as indirect costs allocated to Receiving departments only. However, the total for both tables is the same ($11,326,700), to demonstrate that the costs allocated through the plan do not exceed the starting costs for the City and there is no double counting. As an example, City Clerk Administration allocates a total of $421,011 to all funds and departments, both Central Service and Receiving. Of that amount, $148,012 was allocated to other Central Service departments, which then allocate those costs out to Receiving departments. The remaining $272,999 (shown in Table 4) was allocated directly to Receiving departments.
4 Use of Full Cost and OMB Plan Results
The purpose of developing the Full Cost and OMB Compliant Cost Plans is to utilize them effectively within the organization. The following subsections discus how to incorporate and use the results from these plans.

3.1 Use of Full Cost Plan Results
The following table shows the total costs allocated from the Cost Plan by Fund:

Table 5: Results of FY22 Full Cost Plan
Fund Total Allocated Cost
General Fund $11,134,694
CDBG $290,371
Federal Grant Programs $753,081
Animal Control $553,617
Gas Tax $153,110
Assessment District $288,944
Integrated Waste Management $182,738
Internal Service Funds $924,844
Successor Agency $31,115
Other Funds2 $866,947
TOTAL $15,179,4623
As the table indicates, approximately $11 million of the $15 million allocated is to the General Fund. The next set of funds to receive the highest allocations are the Internal Service Funds (Liability Insurance, Fleet Services, Workers Compensation, and Information Technology). The results from this Cost Plan can be utilized as follows:
2 The other funds include General Plan Update, Development Impact Fee Funds, Home Improvement funds, etc. 3 The total allocated costs ties to Table 2 the costs allocated column.

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1. Incorporation into User Fee Study: The detailed results of the Full Cost Plan show the indirect cost associated with many City fee-related services and the indirect costs associated with those departments can be incorporated into the Citywide fee study.

2. Transfers from Non-General Fund Sources: The plan details the costs that the general fund could recover from other funds such as the Internal Service Funds, Animal Control, Gas Tax, and Integrated Waste Management.

The City is in the midst of conducting a user fee study and as such the Full Cost Plan will be utilized and incorporated into that analysis.

As it relates to recovery from non-general fund sources, the City should review the purpose and funding restrictions of each fund to determine if administrative indirect costs can be recovered from any of those funds. If any of the above funds support payment of administrative costs, the City could then review the associated fund balance, and determine if a general fund transfer should be instituted. The City should consider developing an indirect cost policy document that outlines the following information for each fund:
• Ability to Recover Administrative Overhead: This would outline any local, state, or federal guidelines that limit or explicitly preclude the City’s ability to recover administrative indirect costs.
• Administrative Cost Recovery Goal: This would detail the percentage or dollar amount that the City targets to recover for administrative overhead. • Reasons for Non-Recovery: If the City has the ability to recover costs from a fund, but chooses not to, this reasoning should be documented. This will allow future decision makers to understand current reasonings and make adjustments should future circumstances dictate it.

While the CAP identifies the total allowable administrative costs that can be charged to a fund or department, it is up to the City to determine if, and how much, should be recovered annually.

3.2 Use of OMB Compliant Cost Plan Results
Unlike the Full Cost Plan, the results of the OMB Compliant Cost Plan can only be utilized for very specific purposes – reimbursement from grants and federally funded projects.

This recovery could be identified directly from the detailed results if the grants or federally Packet Page. 649
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funded projects reside in their own fund and / or department. Therefore, the results of this plan can be used to generate two different CDBG Composite Indirect Rates:

1. Total Direct Expenses: This is the indirect rate that can be used to apply towards projects that have both labor and contractual services.

2. Total Direct Salaries & Benefits (Labor): This is the indirect rate that can be used to apply towards projects and / or grants that only have personnel cost.

The following table shows the calculation for the City of San Bernardino-CDBG:

Table 6: OMB Compliant CDBG Composite Rate – Total Expenses Total Indirect Costs Allocated $144,2104
= 24% Total CDBG Direct Expenses $603,2205
Table 7: OMB Compliant CDBG Composite Rate – Total Labor Expenses Total Indirect Costs Allocated $144,2106
= 34% Total CDBG Direct Salaries and Benefits $418,5357 As the table indicates, the Citywide composite rate is 24% for expenses and 34% for labor.

The 24% is above the federal de-minimis rate of 10%. This rate can be applied by the City against all personnel and non-personnel CDBG grant-related expenditures. The use of a total direct expenses indirect rate provides the City and CDBG staff with greater flexibility in terms of being able to apply it to all projects regardless of level of staff charges to that project or grant.

The 34% rate can be applied to any CDBG grant or project that only has city staff and allows the City to recover the appropriate overhead against labor charges. 5 Summary
The detailed Full Cost and OMB Compliant Plan reports have been provided under separate cover to City staff. These reports are extensive and provide additional information on how indirect costs were allocated to various funds and departments to meet the fairness, equitability, and defensibility criteria for successful cost allocation plans.
4 The $144,210 ties to the total costs allocated to CDBG from the OMB Cost Plan provided under separate cover to the City. 5 Direct expenses represent all CDBG expenses. 6 The $144,210 ties to the total costs allocated to CDBG from the OMB Cost Plan provided under separate cover to the City. 7 Direct salaries and benefits represent all CDBG salaries and benefits Packet Page. 650

CONSENT CALENDAR
City of San Bernardino
Request for Council Action
Date: December 3, 2025
To: Honorable Mayor and City Council Members
From: Rolland Kornblau, Director of Information Technology Department: Information Technology
Subject: Renew Subscription and Approve a Professional Services Agreement with Granicus, LLC. for Agenda Management
Software, Not to Exceed $228,556.41 (All Wards)
Recommendation:

It is recommended that the Mayor and City Council of the City of San Bernardino, California, approve a Professional Services Agreement with Granicus, LLC. for Agenda Management Software in an amount not to exceed $228,556.41, for a term beginning November 17, 2025, through November 16, 2028.

City Manager's Comments
The City Manager recommends approval.

Executive Summary
The Information Technology Department is requesting Council authorization to renew the subscription for Granicus, LLC.’s agenda management software, which is used for the preparation, distribution, legal posting and archival of City Council agendas and minutes. This cloud-based platform is needed because it was originally selected by the City Clerk’s office to move the City to a single platform that ensures compliance with transparency and accessibility standards for public meetings and allows for direct video streaming of meetings on YouTube. The three-year agreement, totaling up to $228,556.41, will be funded through the approved FY 2025-26 Information Technology operating budget and subsequent annual IT budgets. Switching to another vendor would cause significant disruption to the City Clerk's and IT departments, and would incur substantial costs for system migration, training, and data conversion.

Background
The City utilizes Granicus, LLC. software for its agenda management system. This platform is critical for the preparation, distribution, legal posting and archival of City Council agendas and minutes. It supports public transparency and offers enhanced features such as closed captioning, multilingual translation, and seamless integration Packet Page. 651
with virtual meeting platforms.

The current subscription is approaching its renewal date. This action seeks Council approval to renew the subscription, execute a Professional Services Agreement, and commit to the financial obligations for the upcoming three-year term.

Discussion
Granicus provides a fully cloud-based solution that streamlines internal workflows, improves the citizen experience, and aligns with the City's strategic goals for digital engagement and open government. Key features include:
• Cloud-based access for staff across departments
• Multilingual translation of agenda content
• High-quality video streaming and archival of meetings • Live closed captioning for accessibility
• Integration with Zoom for virtual meetings
These capabilities enhance operational efficiency and ensure compliance with accessibility and transparency standards. The proposed renewal covers a threeyear term. The annual subscription fees are outlined below:

Period of Performance Annual Fee
Initial Year – Nov 17, 2025 – Nov 16, 2026 $69,050.27
Year 2 – Nov 17, 2026 – Nov 16, 2027 $75,955.31
Year 3 - Nov 17, 2027 – Nov 16, 2028 $83,550.83
three-year term total $228,556.41
2021-2025 Strategic Targets and Goals
Authorization of this agreement aligns with Goal No. 2d: Focused Aligned Leadership & Unified Community - Develop and implement a community engagement plan. Using Granicus improves transparency and public engagement by making agendas, minutes, and meeting videos easily accessible to the community.

Fiscal Impact
Funding is available within the approved FY 2025-26 Informational Technology operating budget. The budget will be reallocated to cover the costs. This request is not anticipated to impact the general fund.

Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino, California, approve a Professional Services Agreement with Granicus, LLC. for Packet Page. 652
Agenda Management Software in an amount not to exceed $228,556.41, for a term beginning November 17, 2025, through November 16, 2028
Attachments
Attachment 1 – Granicus Proposal
Attachment 2 – PSA Granicus
Ward:

All Wards
Synopsis of Previous Council Actions:

On November 17, 2021, the Mayor and City Council adopted Resolution No. 2021- 275, approving an agreement with Prime Government Solutions, LLC for agenda management software.

CC: Eric Levitt, City Manager
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THIS IS NOT AN INVOICE Order Form
Prepared for
San Bernardino, CA
Order #: Q-488611
Prepared: 17 Oct 2025

Page 1 of 6 ends

Mayor and City CouncilDecember 3, 2025

Mayor and City Council
December 3, 2025