Attachment 2 Matrix Consulting Group - FY 2022-23 Full Cost Allocation Plan — Mayor and City Council, December 3, 2025 (part 2 of 2)

001-120- 0039 - Accounting .
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ALLOCATION DETAIL .

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

Allocation Basis: FY 20-21 # of AP Transactions
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Source of Allocation: AP Transactions by Fund, Department, and Division FY20-21 FY23 FULL COST ALLOCATION PLAN
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CITY OF SAN BERNARDINO, CALIFORNIA
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Matrix Consulting Group
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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 .
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001-030- 0001 - City Clerk Administration 14.00 3.211% 18,846$ 18,846$ 18,846$ 001-100- 0001 - City Manager Administration 3.00 0.688% 4,038$ 4,038$ 4,038$ 001-110- 0001 - Human Resources Administration 13.00 2.982% 17,499$ 17,499$ 17,499$ 001-120- 0001 - Finance Administration 52.00 11.927% 69,998$ 69,998$ 69,998$ 001-180-0029 - Planning 1.00 0.229% 1,346$ 1,346$ 129$ 1,476$ 001-180-8661 - Cannabis Cultivation 2.00 0.459% 2,692$ 2,692$ 259$ 2,951$ 001-210-0078 - Patrol Field Services 280.00 64.220% 376,912$ 376,912$ 36,231$ 413,143$ 001-400-0001 - PW Administration 35.00 8.028% 47,114$ 47,114$ 4,529$ 51,643$ 124-Animal Control 8.00 1.835% 10,769$ 10,769$ 1,035$ 11,804$ 129-Measure I 11.00 2.523% 14,807$ 14,807$ 1,423$ 16,231$ 679-Information Technology 12.00 2.752% 16,153$ 16,153$ 1,553$ 17,706$ Other 5.00 1.147% 6,731$ 6,731$ 647$ 7,378$ Total 436.00 100.000% 586,906$ -$ 586,906$ 45,806$ 632,712$ .

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

• Payroll - represents costs associated with processing payroll changes, payment of employee wages, and support provided to employees regarding payroll questions. These costs are allocated based on number of full -time employees (FTE) by department.

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

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

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

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

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

Allocation Basis: # of FTE
.

Source of Allocation: FY22-23 Personnel Staffing
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-120- 0040 - Payroll & Benefits
001-030- 0001 - City Clerk Administration 2,132$ 2,132$ 001-030- 0011 - Records Managment 686$ 686$ 001-050- 0005 - City Attorney Municipal Legal Service 490$ 490$ 001-090- 0067 - Customer & Neighborhood Services 2,451$ 2,451$ 001-100- 0001 - City Manager Administration 5,147$ 5,147$ 001-110- 0001 - Human Resources Administration 4,608$ 4,608$ 001-120- 0001 - Finance Administration 1,470$ 1,470$ 001-120- 0017 - Treasurer 686$ 686$
001-120- 0039 - Accounting 2,598$ 2,598$
001-120- 0040 - Payroll & Benefits 1,127$ 1,127$ 001-120- 0042 - Purchasing 2,168$ 2,168$
001-120- 0043 - Budget 1,626$ 1,626$
001-120- 0154 - Grants 2,168$ 2,168$
001-400- 0036 - Custodial Maintenance 5,882$ 5,882$ 001-400- 0037 - Building Maintenance 4,255$ 4,255$ 001-010-0001 - Mayor Administration 1,084$ 1,084$ 001-020-0022 - City Council 3,795$ 3,795$
001-020-0023 - Council Support 1,084$ 1,084$
001-030-0009 - Elections 136$ 136$
001-090-0133 - CATV 542$ 542$
001-090-0150 - Violence Intervention 542$ 542$ 001-100-0016 - Air Quality & Rideshare 271$ 271$ 001-120-0012 - Business Registration 5,421$ 5,421$ 001-180-0001 - CED Administration 3,524$ 3,524$ 001-180-0021 - Enforcement & Beautification 13,552$ 13,552$ 001-180-0028 - Building and Safety 5,692$ 5,692$ 001-180-0029 - Planning 3,795$ 3,795$
001-180-0144 - Economic Development 1,084$ 1,084$ 001-210-0001 - Police Administration 9,215$ 9,215$ 001-210-0078 - Patrol Field Services 114,108$ 114,108$ Payroll Total
FY23 FULL COST ALLOCATION PLAN
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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
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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$
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pr
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Building
Maintenance
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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 .
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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
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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
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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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Mayor and City CouncilDecember 3, 2025

Mayor and City Council
December 3, 2025