Attachment 2 Matrix Consulting Group - FY 2022-23 Full Cost Allocation Plan — Mayor and City Council, December 3, 2025 (part 1 of 2)

1650 S. Amphlett Blvd, Suite 213
San Mateo, CA 94402
650.858.0507

FULL COST

ALLOCATION PLAN
Fiscal Year 22-23 Budget

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

1. EXECUTIVE SUMMARY 1

2. READING THE PLAN 5

3. ORGANIZATIONAL CHART 7

4. SUMMARY OF RESULTING OVERHEAD ALLOCATIONS 9

5. SUMMARY OF FUNCTIONS AND ALLOCATION BASES 35

6. CENTRAL SERVICES DEPARTMENTS (PROVIDERS) 37

7. GRANTEE DEPARTMENTS (RECEIVERS) 39

8. COST ALLOCATION PLAN 43

8.1001-030- 0001 - City Clerk Administration 44
COSTS TO BE ALLOCATED 46
DEPARTMENTAL EXPENSE DETAIL 47
ALLOCATION DETAIL 48
Council/ Committee Support 48
ALLOCATION SUMMARY 49

8.2001-030- 0011 - Records Managment 51
COSTS TO BE ALLOCATED 53
DEPARTMENTAL EXPENSE DETAIL 54
Allocation Detail 55
Records Support 55
Contract Management 57
Subpeonas 59
ALLOCATION SUMMARY 60

TABLE OF CONTENTS
Page Number

8.3001-050- 0005 - City Attorney Municipal Legal Service 62 COSTS TO BE ALLOCATED 64
DEPARTMENTAL EXPENSE DETAIL 65
Allocation Detail 66
Internal Support 66
Outside Legal Services
ALLOCATION SUMMARY 68

8.4001-090- 0067 - Customer & Neighborhood Services 70 COSTS TO BE ALLOCATED 72
DEPARTMENTAL EXPENSE DETAIL 73
Allocation Detail 74
ALLOCATION SUMMARY 75

8.5001-100- 0001 - City Manager Administration 76
COSTS TO BE ALLOCATED 78
DEPARTMENTAL EXPENSE DETAIL 79
Allocation Detail 80
Internal City Support 80
Internal Communications Support 83
ALLOCATION SUMMARY 85

8.6001-110- 0001 - Human Resources Administration 89
COSTS TO BE ALLOCATED 91
DEPARTMENTAL EXPENSE DETAIL 92
Allocation Detail 93
Employee Support 93
ALLOCATION SUMMARY 96

8.7001-120- 0001 - Finance Administration 99
COSTS TO BE ALLOCATED 101
DEPARTMENTAL EXPENSE DETAIL 102
Allocation Detail 103
Internal Finance Support 103
ALLOCATION SUMMARY 105
Page Number

8.8001-120- 0017 - Treasurer 107
COSTS TO BE ALLOCATED 109
DEPARTMENTAL EXPENSE DETAIL 110
Allocation Detail 111
Investment 111
ALLOCATION SUMMARY 115

8.9001-120- 0039 - Accounting 119
COSTS TO BE ALLOCATED 121
DEPARTMENTAL EXPENSE DETAIL 122
Allocation Detail 123
Accounts Payable 123
Accounts Receivable 126
ALLOCATION SUMMARY 127

8.10001-120- 0040 - Payroll & Benefits 131
COSTS TO BE ALLOCATED 133
DEPARTMENTAL EXPENSE DETAIL 134
Allocation Detail 135
Payroll 135
ALLOCATION SUMMARY 138

8.1001-120- 0042 - Purchasing 141
COSTS TO BE ALLOCATED 143
DEPARTMENTAL EXPENSE DETAIL 144
Allocation Detail 145
RFP Support 145
PO Support 146
ALLOCATION SUMMARY 148

8.1001-120- 0043 - Budget 152
COSTS TO BE ALLOCATED 154
DEPARTMENTAL EXPENSE DETAIL 155
Allocation Detail 156
Operating Budget 156
ALLOCATION SUMMARY 157
Page Number

8.1001-120- 0154 - Grants 162
COSTS TO BE ALLOCATED 164
DEPARTMENTAL EXPENSE DETAIL 165
Allocation Detail 166
Grant Support 166
ALLOCATION SUMMARY 167

8.1001-400- 0036 - Custodial Maintenance 168
COSTS TO BE ALLOCATED 170
DEPARTMENTAL EXPENSE DETAIL 171
Allocation Detail 172
Custodial Services 172
ALLOCATION SUMMARY 173

8.2001-400- 0037 - Building Maintenance 174
COSTS TO BE ALLOCATED 176
DEPARTMENTAL EXPENSE DETAIL 177
Allocation Detail 178
ALLOCATION SUMMARY 180

1. Executive Summary
The Matrix Consulting Group has prepared this Full Cost Allocation Plan (CAP) for the City of San Bernardino, California.

The report, which follows, presents a summary of the comprehensive analysis undertaken to identify the appropriate distribution of citywide administrative and support costs to all City operating departments and programs. 1 Methodology
The primary objective of a CAP is to spread costs from central support departments, generally called “Central Service Departments” to those departments, cost centers, and/or funds that receive services in support of conducting their operations. In doing so, an organization can both better understand its full cost of providing specific services to the community, and also generate organizational awareness regarding indirect (overhead) costs associated with operations.

This plan was compiled in accordance with Generally Accepted Accounting Principles, and is also based on many of the methods of indirect cost allocation defined by the federal Office of Management and Budget’s (OMB) Title 2 CFR 200. These principles can be summarized in the following points:
• Ne cessary and reasonable: costs included for allocation should be necessary to the purpose of a department and the services i t provides. Expenditures should be in alignment with reasonable costs associated with services, not arbitrarily or intentionally inflated.
• De termined by allocation “bases” that relate to benefit received: allocation metrics used to allocate costs should have a nexus to the service being provided, and generally reflect associated service levels.

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

FY23 FULL COST ALLOCATION PLAN
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CITY OF SAN BERNARDINO, CALIFORNIA
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• First Step: Central Service department expenditures are allocated to other Central Service departments such as Human Resources, Information Technology, etc., as well as to Receiving departments.

• Second Step: Distributes Central Service department expenses and first step allocations to Receiving departments only.

It should be noted that there are two types of cost allocation plans: Full Cost and OMB Compliant. A Full Cost Allocation Plan is generally concerned with determining indirect costs associated with non-general fund sources, as well as funds and departments that charge fees for service. For example, a Full Cost Allocation Plan could be used to justify transfers from non-general fund sources, or included in a cost-of-service study to account for indirect overhead. The second form of Cost Allocation Plan is known as an OMB Compliant Plan. An OMB Compliant Plan is generally concerned with the use of the resulting cost allocations to develop, submit, and secure approval for claims. For example, OMB Compliant allocations could be used to reimburse indirect costs associated with the administration of State and/or Federal grants. An OMB Compliant Plan is far more sensitive in terms of recovering administrative costs within the framework of the specific federal requirements outlined by OMB. This plan is a Full Cost Allocation Plan. 2 Project Steps
The project team, along with City staff, went through the following steps in order to develop this CAP:

• Meet with the City‘s administrative staff to customize the structure of the plan

• Identify / classify Central Service support departments

• Determine the major services or “functions” provided by each Central Service support department

• Establish the optimal allocation basis for each function FY23 FULL COST ALLOCATION PLAN
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• Identify the source, and collect allocation basis data and statistics

• Populate the analytical model, and calculate results

• Employ quality control processes for accurate results

• Review results with the City

• Revise and finalize

• Discuss implementation strategies

• Document and communicate results

The results of this effort are detailed in the following report. 3 Summary
In summary, key project details for the cost plan are as follows:

• Cost figures are based on Fiscal Year 2022 -2023 budgeted expenditures

• The allocation methodology is Full Cost, not OMB Title 2 CFR 200 Compliant

• The results presented in this plan were derived using a double “step-down” allocation process

FY23 FULL COST ALLOCATION PLAN
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The following report provides a well-documented and defensible basis for the City’s indirect overhead costs, including the full detail regarding how cost centers were derived, the allocation bases used to allocate associated costs, and a summary schedule that illustrates the total indirect costs associated with Receiving departments and funds.

FY23 FULL COST ALLOCATION PLAN
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2. Reading the Plan
The final documentation of a CAP can be hundreds of pages in length. The following provides a guide for navigating and reviewing the plan:

• Table of Contents: All summary and detail allocation schedules can be referenced here, and appear in the same order as shown.

• Summary of Overhead Allocations: Lists Central Service departments on one axis, and Receiving departments on the other. Shows how much was allocated from each Central Service department to each Receiving department.

Summarized with unallocated and direct billed entries and produces a grand total for each axis.

• Summary of Functions and Allocation Bases: Recaps the source and basis for each function of each Central Service department. For example, if the Building Maintenance function of the Facilities Management Department allocates by square footage, then the basis for the allocation of that function shown on this schedule would be square footage, and the source would potentially be blueprints of the building or square footage records.

• Central Service Departments: Lists all Central Service departments, including their fund, department, and or division number, along with expenditure totals per department, as well as a subtotal of disallowed costs, and a total of all expenditures being allocated through the plan.

• Grantee Departments: Lists all Receiving departments, including their fund, department, and or division number.

• Detail Reports: There is one set of reports for each Central Service department in the plan. The reports show an aggregate picture of the department’s expenses, a function-by-function breakdown of the expenses, each function’s allocation, and an allocation summary. Each set of Detail Reports contains:

FY23 FULL COST ALLOCATION PLAN
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– Narrative: This is a summary of the Central Service department including a brief description of the activities performed, the major functions and services provided, and how costs associated with each function are allocated to Receiving departments, or those departments and programs within the City that benefit from services.

– Costs to Be Allocated: This is a summary of the costs being allocated for the identified Central Service department. This worksheet shows the total expenditures for the Central Service department, along with the incoming allocations from all other Central Service departments.

– Departmental Expense Detail: This worksheet details the Central Service’s direct expenditures, provides a recap of the incoming expenses, and arrives at a total this department encumbers on each pass of allocations.

This worksheet also adds in incoming allocations and breaks total costs down by function. It also demonstrates how the G&A (General and Administrative) column is reallocated, and subtotals for each pass of allocations. Here, unallocated functions are dropped from the Plan’s calculations.

– Allocation Detail: For each allocable function, this report shows the Receiving departments its costs are allocated to and shows the amount of allocations per pass.

– Allocation Summary: This worksheet shows the total costs being allocated to Receiving departments by function.

The Summary of Resulting Overhead Allocations and the Summary of Functions and Allocation Bases are the optimal documents for beginning review of the Cost Allocation Plan. The Summary of Resulting Overhead Allocations provides a summary of results and “bottom-line” picture of the analysis. The reviewer may then refer to the Detail Reports for more information on how allocations are derived and shown on the Summary of Overhead Allocations. The Summary of Functions and Allocation Bases provides a matrix detailing the allocation methodology applied to each Central Service department along with the source of the data.

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

FY23 FULL COST ALLOCATION PLAN
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FY23 FULL COST ALLOCATION PLAN
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4. Summary of Overhead Allocations
Provided on the following pages are a summary of results and a “bottom-line” picture of the resulting CAP analysis. This summary sh ows how much was allocated from each Central Service department to each end Receiving department.

Departmental costs have been summarized with unallocated and direct billed entries and produces a grand total for each Central Service department, as well as for each Receiving department. The Central Service departments are listed down the left-hand side and Receiving departments across the top.

FY23 FULL COST ALLOCATION PLAN
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

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

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

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

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

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

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

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

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

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

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

RSVP CFDA

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

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Page 19 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

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

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Page 20 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

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

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

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

_______________________________________________________

Page 22 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

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

_______________________________________________________

Page 23 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

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

_______________________________________________________

Page 24 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

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

_______________________________________________________

Page 25 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

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

_______________________________________________________

Page 26 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

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

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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

GAS TAX
126-Gas
Tax Fund
127-Low Mod
Housing Fund
128-Traffic
Safety
-$ 23,677$ -$ -$ -$ -$ 26,342$ 2,349$ -$ -$ -$ -$ -$ 35,163$ -$ -$ -$ -$ -$ 2,099$ -$ -$ -$ -$ 50,009$ 36,670$ -$ 38,809$ 3,482$ -$ 52,078$ 87,075$ -$ 28,467$ -$ -$ -$ 69,608$ -$ -$ -$ -$ 4,772$ -$ 3,799$ 1,780$ 5,987$ 2,624$ 51,173$ 20,804$ 3,563$ 45,442$ 110$ 2,572$ 3,551$ 13,552$ -$ 4,608$ -$ -$ 45,361$ 32,666$ 11,134$ 15,893$ 195$ 2,334$ 47,112$ 14,323$ 36,449$ 18,111$ 1,625$ -$ 472,684$ -$ -$ -$ 19,786$ -$ -$ -$ -$ -$ -$ -$ -$ 215,632$ -$ -$ -$ -$ 753,081$ 553,617$ 54,946$ 153,110$ 31,186$ 7,530$ 753,081$ 553,617$ 54,946$ 153,110$ 31,186$ 7,530$ FY23 FULL COST ALLOCATION PLAN
______________________________________________________________

_______________________________________________________

Page 28 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

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

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Page 29 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

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

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Page 30 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

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

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Page 31 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

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

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Page 32 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

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

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Page 33 ends

SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 030 0011 - Records Managment
001 050 0005 - City Attorney Municipal Legal Service
001 090 0067 - Customer & Neighborhood Services
001 100 0001 - City Manager Administration
001 110 0001 - Human Resources Administration
001 120 0001 - Finance Administration
001 120 0017 - Treasurer
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 120 0154 - Grants
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
Subtotal
Direct
Billed Unallocated Total
525,625$ -$ 182,253$ 707,878$
294,133$ -$ -$ 294,133$
780,611$ -$ 2,079,280$ 2,859,891$
531,402$ -$ 218,290$ 749,692$
1,614,328$ -$ 1,012,067$ 2,626,396$
2,681,418$ -$ -$ 2,681,418$
1,002,983$ -$ -$ 1,002,983$
291,179$ -$ -$ 291,179$
1,028,440$ -$ -$ 1,028,440$
370,050$ -$ -$ 370,050$
581,491$ -$ -$ 581,491$
854,336$ -$ -$ 854,336$
745,465$ -$ -$ 745,465$
1,660,007$ -$ -$ 1,660,007$
2,217,994$ -$ -$ 2,217,994$
15,179,462$ -$ 3,491,891$ 18,671,353$
-$
15,179,462$ -$ 3,491,891$ 18,671,353$
FY23 FULL COST ALLOCATION PLAN
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5. Summary of Functions and Allocation Bases
The Summary of Functions and Allocation Bases provided on the fol lowing pages shows a recap of the allocation methodology applied to each Central Service department. For example, if the Building Maintenance function of the Facilities Management Department allocates by square footage, then the basis for the allocation of that function shown on this schedule would be square footage, and the source would potentially be blueprints of the building or square footage records.

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SUMMARY OF FUNCTIONS AND ALLOCATION BASES

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

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

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GRANTEE DEPARTMENTS (RECEIVERS)

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

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

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

• Departmental narrative: This describes the overall services provided by each Central Service department, the different functions associated with the department, as well as the allocation bases used to allocate costs to Receiving departments.

• Costs to be allocated: This details the total functional cost associated with a department as well as any cost adjustments, and incoming costs from other Central Service department.

• Departmental expense detail: This provides a detailed breakout of the expenditures associate d with each Central Service department (including personnel and non -personnel expenses), any cost adjustments, disallowed costs, incoming costs, and any unallocated costs.

• Allocation detail: This details the allocation metric(s) used to determine the percentage of support and ultimate cost allocated to Receiving departments; and accounts for any direct bills for services paid for by departments to the particular Central Service department.

• Allocation summary: This summarizes the total costs allocated to departments by Central Service functional areas.

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

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1 City Clerk – Administration
City Clerk Administration is responsible for supporting City Council, City Commissions and City Committees by compiling agenda packets, drafting minutes, and maintaining meeting records. The costs for City Clerk Administration are allocated to Receiving Departments as follows:

• Council / Committee Support– represents costs associated with coordinating Committee, Commission, and Council administrative support including document preparation and meeting minute transcription. These costs are allocated based on number of agenda items by department.

• Fee Related Support - represents costs associated with processing passport applications and photographs, along with fulfillment of petition and candidate filings. Due to the public-facing nature of these costs, they are not allocated.

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

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

Fee Related Support
Not Allocated
FY23 FULL COST ALLOCATION PLAN
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COSTS TO BE ALLOCATED
001-030- 0001 - City Clerk Administration
First Second
Allocation Allocation Total
Departmental Expenditures 816,637$ 816,637$
Total Deductions -$ -$
Incoming Costs
001-030- 0001 - City Clerk Administration 34,935$ 34,935$ 001-030- 0011 - Records Managment 5,658$ 5,658$ 001-050- 0005 - City Attorney Municipal Legal Service 64,806$ 64,806$ 001-090- 0067 - Customer & Neighborhood Services 8,968$ 8,968$ 001-100- 0001 - City Manager Administration 6,035$ 6,035$ 001-110- 0001 - Human Resources Administration 15,986$ 15,986$ 001-120- 0001 - Finance Administration 14,166$ 14,166$ 001-120- 0017 - Treasurer 967$ 967$
001-120- 0039 - Accounting 20,709$ 20,709$
001-120- 0040 - Payroll & Benefits 2,132$ 2,132$ 001-120- 0042 - Purchasing 23,782$ 23,782$
001-120- 0043 - Budget 2,816$ 2,816$
001-400- 0037 - Building Maintenance 7,248$ 7,248$ Total Incoming Costs -$ 208,208$ 208,208$ Other Operating Expense - PRA Software (50,000)$
Total Cost Adjustments (50,000)$ (50,000)$
Total Costs to be Allocated 766,637$ 208,208$ 974,845$ FY23 FULL COST ALLOCATION PLAN
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DEPARTMENTAL EXPENSE DETAIL
001-030- 0001 - City Clerk Administration
Distribution Percentage 0.00% 80.00% 20.00%
Expense Type Expense ($)
Personnel
Salaries & Benefits 568,711$ S -$ 454,969$ 113,742$ Subtotal Personnel Cost 568,711$ -$ 454,969$ 113,742$ Operating Services & Supplies
Internal Service Charges 116,776$ S -$ 93,421$ 23,355$ M&O / Contractual Expenses 31,150$ S -$ 24,920$ 6,230$ Other Operating Expense 50,000$ S -$ 50,000$ Other Professional and Contractual Services 50,000$ S -$ 50,000$ Subtotal Operating Cost 247,926$ -$ 168,341$ 79,585$ DEPARTMENTAL EXPENDITURES 816,637$ -$ 623,309$ 193,327$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ -$ -$ Cost Adjustments
Other Operating Expense - PRA Software (50,000)$ P (50,000)$ Subtotal Cost Adjustments (50,000)$ -$ -$ (50,000)$ FUNCTIONAL COST 766,637$ -$ 623,309$ 143,327$ First Allocation
Incoming - All Others -$ -$ -$ -$ Reallocate Admin Costs -$ -$ -$ -$ Unallocated Costs (143,327)$ -$ (143,327)$ Subtotal of First Allocation 623,309$ 623,309$ -$ Second Allocation
Incoming - (direct bill)
Incoming - (direct bill)
Incoming - All Others 208,208$ -$ 169,282$ 38,926$ Reallocate Admin Costs -$ -$ -$ -$ Unallocated Costs (38,926)$ -$ (38,926)$ Subtotal of Second Allocation 169,282$ 169,282$ -$ TOTAL ALLOCATED 792,592$ 792,592$ -$ General
Admin
Sprea
d
Metho
Council/ Committee
Support
Fee Related
Support
FY23 FULL COST ALLOCATION PLAN
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001-030- 0001 - City Clerk Administration .
.

ALLOCATION DETAIL .

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

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

Source of Allocation: City Clerk Agenda Items by dept. FY 21-22 FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-030- 0001 - City Clerk Administration
001-030- 0001 - City Clerk Administration 34,935$ 34,935$ 001-090- 0067 - Customer & Neighborhood Services 2,368$ 2,368$ 001-100- 0001 - City Manager Administration 73,398$ 73,398$ 001-110- 0001 - Human Resources Administration 44,986$ 44,986$ 001-120- 0001 - Finance Administration 111,281$ 111,281$ 001-020-0022 - City Council 47,354$ 47,354$
001-180-0021 - Enforcement & Beautification 16,574$ 16,574$ 001-180-0028 - Building and Safety 2,368$ 2,367.68$ 001-180-0029 - Planning 23,677$ 23,677$
001-180-0144 - Economic Development 16,574$ 16,574$
001-180-8661 - Cannabis Cultivation 9,471$ 9,471$
001-210-0001 - Police Administration 37,883$ 37,883$ 001-380-0001 - Parks & Rec Administration 35,515$ 35,515$ 001-400-0001 - PW Administration 7,103$ 7,103$
001-400-0025 - Capital Projects 18,941$ 18,941.43$
001-400-0026 - Traffic Engineering 18,941$ 18,941$
001-400-0030 - PW Land Development 44,986$ 44,986$
001-400-0031 - Real Property 16,574$ 16,574$
001-400-0072 - Parks Maintenance 4,735$ 4,735$
001-400-0088 - Street Maintenance 23,677$ 23,677$
001-400-0089 - Graffiti Removal 2,368$ 2,368$
001-400-0090 - Tree Maint (Urban Forestry) 2,368$ 2,368$ 001-400-0092 - Street Light Maintenance 4,735$ 4,735$ 001-400-0093 - Traffic Signal Maintenance 11,838$ 11,838$ 001-400-0099 - Right of Way Cleaning 4,735$ 4,735$ 001-400-0151 - Storm Drain 2,368$ 2,368$
001-400-1106 - PW Cemetery Administration 2,368$ 2,368$ 001-470-0001 - Library Administration 9,471$ 9,471$ 005-General Plan Update 16,574$ 16,574$
Council/
Committee
Support Total
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-030- 0001 - City Clerk Administration
Council/
Committee
Support Total
117-Home Improvement Part 14.239 2,368$ 2,368$
119-Community Developmnt Block Grant 2,368$ 2,368$ 124-Animal Control 23,677$ 23,677$
254-Assessment District 85,236$ 85,236$
527-Integrated Waste Management 4,735$ 4,735$
629-Liability Insurance Fund 2,368$ 2,368$
635-Fleet Services Fund 9,471$ 9,471$
679-Information Technology 9,471$ 9,471$
Water 4,735$ 4,735$
Total 792,592$ 792,592$
FY23 FULL COST ALLOCATION PLAN
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2 City Clerk – Records Management
City Clerk Records Management is responsible for preserving City records, acting as the centralized archive of City documents, contracts, and subpoenas. The Records Management program is also responsible for responding to all records requests on behalf of City Departments. The costs for City Clerk R ecords Management are allocated to Receiving Departments as follows:

• Records Support - represents costs associated with records retention, management, and fulfillment of public records requests. These costs are allocated based on a two-year average of number of requests by department.

• Contract Management - represents costs associated with overseeing the execution of contracts in compliance with City programs and policy. These costs are allocate d based on a two-year average of number of contracts by department.

• Subpoenas - represents costs associated with routing subpoena requests to departments. These costs are allocated based on a two-year average of number of subpoenas by department.

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

FY23 FULL COST ALLOCATION PLAN
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RECORDS MANAGEMENT
Records Support
2 Yr. Avg. # of Requests
by Dept.

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

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

FY23 FULL COST ALLOCATION PLAN
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COSTS TO BE ALLOCATED
001-030- 0011 - Records Managment
First Second
Allocation Allocation Total
Departmental Expenditures 255,767$ 255,767$
Total Deductions -$ -$
Incoming Costs
001-030- 0011 - Records Managment 565$ 565$
001-100- 0001 - City Manager Administration 1,752$ 1,752$ 001-110- 0001 - Human Resources Administration 4,183$ 4,183$ 001-120- 0001 - Finance Administration 14,166$ 14,166$ 001-120- 0017 - Treasurer 303$ 303$
001-120- 0039 - Accounting 373$ 373$
001-120- 0040 - Payroll & Benefits 686$ 686$ 001-120- 0043 - Budget 882$ 882$
001-400- 0037 - Building Maintenance 2,333$ 2,333$ Total Incoming Costs -$ 25,242$ 25,242$ Other Operating Expense - PRA Software 50,000$
Total Cost Adjustments 50,000$ 50,000$
Total Costs to be Allocated 305,767$ 25,242$ 331,009$ FY23 FULL COST ALLOCATION PLAN
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DEPARTMENTAL EXPENSE DETAIL
001-030- 0011 - Records Managment
Distribution Percentage 69.84% 17.11% 13.04%
Expense Type Expense ($)
Personnel
Salaries & Benefits 143,837$ S 100,461$ 24,615$ 18,760$ Subtotal Personnel Cost 143,837$ 100,461$ 24,615$ 18,760$ Operating Services & Supplies
Internal Service Charges 28,930$ S 20,206$ 4,951$ 3,773$ M&O / Contractual Expenses 2,000$ s 1,397$ 342$ 261$ Other Professional and Contractual Services 51,000$ S 51,000$ Outside Legal and Litigation 30,000$ S 30,000$ Subtotal Operating Cost 111,930$ 102,603$ 5,293$ 4,034$ DEPARTMENTAL EXPENDITURES 255,767$ 203,064$ 29,909$ 22,794$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ -$ -$ Cost Adjustments
Other Operating Expense - PRA Software 50,000$ P 50,000$ Subtotal Cost Adjustments 50,000$ 50,000$ -$ -$ FUNCTIONAL COST 305,767$ 253,064$ 29,909$ 22,794$ First Allocation
Incoming - All Others -$ -$ -$ -$ Reallocate Admin Costs -$ -$ -$ -$ Unallocated Costs -$ -$ -$ -$ Subtotal of First Allocation 305,767$ 253,064$ 29,909$ 22,794$ Second Allocation
Incoming - All Others 25,242$ 20,891$ 2,469$ 1,882$ Reallocate Admin Costs -$ -$ -$ -$ Unallocated Costs -$ -$ -$ -$ Subtotal of Second Allocation 25,242$ 20,891$ 2,469$ 1,882$ TOTAL ALLOCATED 331,009$ 273,955$ 32,378$ 24,676$ Spread
Method
Records
Support
Contract
Management Subpeonas
FY23 FULL COST ALLOCATION PLAN
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001-030- 0011 - Records Managment .
.

ALLOCATION DETAIL .

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

ALLOCATION DETAIL .

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

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

Source of Allocation: City Clerk PRA
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001-030- 0011 - Records Managment .
.

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Contract Management .
.
001-030- 0001 - City Clerk Administration 2.50 0.739% 221$ 221$ 221$ 001-050- 0005 - City Attorney Municipal Legal Service 6.00 1.773% 530$ 530$ 44$ 574$ 001-090- 0067 - Customer & Neighborhood Services 1.00 0.295% 88$ 88$ 7$ 96$ 001-100- 0001 - City Manager Administration 19.00 5.613% 1,679$ 1,679$ 140$ 1,818$ 001-110- 0001 - Human Resources Administration 54.00 15.953% 4,771$ 4,771$ 397$ 5,168$ 001-120- 0001 - Finance Administration 28.00 8.272% 2,474$ 2,474$ 206$ 2,680$ 001-400- 0037 - Building Maintenance 2.50 0.739% 221$ 221$ 18$ 239$ 001-180-0001 - CED Administration 3.00 0.886% 265$ 265$ 22$ 287$ 001-180-0021 - Enforcement & Beautification 11.50 3.397% 1,016$ 1,016$ 85$ 1,101$ 001-180-0028 - Building and Safety 2.00 0.591% 177$ 177$ 15$ 191$ 001-180-0029 - Planning 13.00 3.840% 1,149$ 1,149$ 96$ 1,244$ 001-180-0030 - CED Land Development 8.50 2.511% 751$ 751$ 62$ 813$ 001-180-0144 - Economic Development 9.00 2.659% 795$ 795$ 66$ 861$ 001-180-8661 - Cannabis Cultivation 2.00 0.591% 177$ 177$ 15$ 191$ 001-210-0001 - Police Administration 19.00 5.613% 1,679$ 1,679$ 140$ 1,818$ 001-210-0078 - Patrol Field Services 1.00 0.295% 88$ 88$ 7$ 96$ 001-380-0001 - Parks & Rec Administration 13.00 3.840% 1,149$ 1,149$ 96$ 1,244$ 001-400-0001 - PW Administration 2.00 0.591% 177$ 177$ 15$ 191$ 001-400-0025 - Capital Projects 7.50 2.216% 663$ 663$ 55$ 718$ 001-400-0026 - Traffic Engineering 4.50 1.329% 398$ 398$ 33$ 431$ 001-400-0030 - PW Land Development 16.50 4.874% 1,458$ 1,458$ 121$ 1,579$ 001-400-0031 - Real Property 3.50 1.034% 309$ 309$ 26$ 335$ 001-400-0072 - Parks Maintenance 5.00 1.477% 442$ 442$ 37$ 479$ 001-400-0088 - Street Maintenance 11.00 3.250% 972$ 972$ 81$ 1,053$ 001-400-0090 - Tree Maint (Urban Forestry) 1.00 0.295% 88$ 88$ 7$ 96$ 001-400-0092 - Street Light Maintenance 2.00 0.591% 177$ 177$ 15$ 191$ 001-400-0093 - Traffic Signal Maintenance 4.50 1.329% 398$ 398$ 33$ 431$ 001-400-0099 - Right of Way Cleaning 2.00 0.591% 177$ 177$ 15$ 191$ 001-400-0151 - Storm Drain 3.50 1.034% 309$ 309$ 26$ 335$ 001-400-1106 - PW Cemetery Administration 1.00 0.295% 88$ 88$ 7$ 96$ 001-470-0001 - Library Administration 2.50 0.739% 221$ 221$ 18$ 239$ 005-General Plan Update 1.50 0.443% 133$ 133$ 11$ 144$ 117-Home Improvement Part 14.239 17.00 5.022% 1,502$ 1,502$ 125$ 1,627$ FY23 FULL COST ALLOCATION PLAN
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001-030- 0011 - Records Managment .
.

ALLOCATION DETAIL .

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

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

Source of Allocation: City Clerk Contract logs
FY23 FULL COST ALLOCATION PLAN
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001-030- 0011 - Records Managment .
.

ALLOCATION DETAIL .

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

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

Source of Allocation: City Clerk Subpoena
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-030- 0011 - Records Managment
001-030- 0001 - City Clerk Administration 5,272$ 221$ 165$ 5,658$ 001-030- 0011 - Records Managment 565$ -$ -$ 565$ 001-050- 0005 - City Attorney Municipal Legal Service -$ 574$ -$ 574$ 001-090- 0067 - Customer & Neighborhood Services 204$ 96$ -$ 300$ 001-100- 0001 - City Manager Administration 3,676$ 1,818$ -$ 5,494$ 001-110- 0001 - Human Resources Administration 6,841$ 5,168$ 1,521$ 13,530$ 001-120- 0001 - Finance Administration -$ 2,680$ 179$ 2,859$ 001-120- 0040 - Payroll & Benefits 6,943$ -$ -$ 6,943$ 001-400- 0036 - Custodial Maintenance 715$ -$ -$ 715$ 001-400- 0037 - Building Maintenance -$ 239$ -$ 239$ 001-010-0001 - Mayor Administration 5,105$ -$ -$ 5,105$ 001-100-0150 - Violence Intervention 13,988$ -$ -$ 13,988$ 001-120-0012 - Business Registration -$ -$ 179$ 179$ 001-180-0001 - CED Administration 60,240$ 287$ -$ 60,527$ 001-180-0021 - Enforcement & Beautification 60,750$ 1,101$ 1,700$ 63,551$ 001-180-0028 - Building and Safety 9,495$ 191$ -$ 9,687$ 001-180-0029 - Planning 1,736$ 1,244$ 179$ 3,159$ 001-180-0030 - CED Land Development 408$ 813$ -$ 1,222$ 001-180-0144 - Economic Development 1,021$ 861$ -$ 1,882$ 001-180-8661 - Cannabis Cultivation 32,366$ 191$ -$ 32,558$ 001-210-0001 - Police Administration -$ 1,818$ 18,875$ 20,694$ 001-210-0078 - Patrol Field Services -$ 96$ -$ 96$ 001-210-8654 - Dignity Health 511$ -$ -$ 511$ 001-380-0001 - Parks & Rec Administration -$ 1,244$ -$ 1,244$ 001-380-1106 - P&R Cemetery Administration 408$ -$ -$ 408$ 001-400-0001 - PW Administration 1,327$ 191$ 537$ 2,055$ 001-400-0025 - Capital Projects 1,429$ 718$ -$ 2,147$ 001-400-0026 - Traffic Engineering -$ 431$ -$ 431$ 001-400-0027 - Stormwater Management 16,745$ -$ -$ 16,745$ 001-400-0030 - PW Land Development 1,123$ 1,579$ -$ 2,702$ 001-400-0031 - Real Property -$ 335$ -$ 335$ 001-400-0069 - PW Aquatics 919$ -$ -$ 919$ 001-400-0072 - Parks Maintenance 3,369$ 479$ -$ 3,848$ 001-400-0088 - Street Maintenance -$ 1,053$ -$ 1,053$ 001-400-0089 - Graffiti Removal 613$ -$ -$ 613$ Total
Records
Support
Contract
Management Subpeonas
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-030- 0011 - Records Managment
Total
Records
Support
Contract
Management Subpeonas
001-400-0090 - Tree Maint (Urban Forestry) -$ 96$ -$ 96$ 001-400-0091 - Concrete Maintence 408$ -$ -$ 408$ 001-400-0092 - Street Light Maintenance 817$ 191$ -$ 1,008$ 001-400-0093 - Traffic Signal Maintenance 408$ 431$ -$ 839$ 001-400-0099 - Right of Way Cleaning -$ 191$ -$ 191$ 001-400-0125 - Property Maintenance 2,961$ -$ -$ 2,961$ 001-400-0151 - Storm Drain -$ 335$ -$ 335$ 001-400-1106 - PW Cemetery Administration -$ 96$ -$ 96$ 001-400-8790 - Bryce Hanes Park Landscape Maint 204$ -$ -$ 204$ 001-470-0001 - Library Administration -$ 239$ -$ 239$ 002-Bankruptcy Settlement 204$ -$ -$ 204$ 005-General Plan Update -$ 144$ -$ 144$ 116-Emergency Solutions Grant 14.231 204$ -$ -$ 204$ 117-Home Improvement Part 14.239 -$ 1,627$ -$ 1,627$ 118-Gang & Street Asset Forfeiture 204$ -$ -$ 204$ 119-Community Developmnt Block Grant -$ 526$ -$ 526$ 123-Federal Grant Programs 26,342$ -$ -$ 26,342$ 124-Animal Control -$ 1,723$ 626$ 2,349$ 254-Assessment District -$ 1,005$ -$ 1,005$ 269-Quimby Act Parkland 204$ -$ -$ 204$ 527-Integrated Waste Management 306$ 96$ -$ 402$ 629-Liability Insurance Fund 204$ -$ 179$ 383$ 635-Fleet Services Fund -$ 191$ -$ 191$ 678-Workers Compensation 4,084$ 479$ -$ 4,563$ 679-Information Technology 204$ 1,244$ -$ 1,448$ 710-Successor Agency -$ 96$ -$ 96$ Fire 1,429$ -$ -$ 1,429$ Water -$ 239$ 537$ 776$ Total 273,955$ 32,378$ 24,676$ 331,009$
FY23 FULL COST ALLOCATION PLAN
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3 City Attorney
The City Attorney is responsible for supporting City Departments through policy, agreement, agenda item, resolution, and ordinance review. The City Attorney is also responsible for managing outside legal services that provide additional support to the City. The City Attorney’s costs are allocated to Receiving Departments as follows:

• Internal Support - represents costs associated with reviewing legal documents and providing legal counsel. These costs are allocated based on a two-year average of agenda items.

• Litigation - represents costs associated with managing litigation and specialized contractual legal needs . These costs are on behalf of the City as a whole and not in relation to sp ecific City departments; therefore, they are not allocated.

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

FY23 FULL COST ALLOCATION PLAN
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CITY ATTORNEY
Internal Support
# of Agenda Items
Litigation
Not Allocated
FY23 FULL COST ALLOCATION PLAN
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COSTS TO BE ALLOCATED
001-050- 0005 - City Attorney Municipal Legal Service
First Second
Allocation Allocation Total
Departmental Expenditures 3,176,084$ 3,176,084$
Total Deductions -$ -$
Incoming Costs
001-030- 0011 - Records Managment 530$ 44$ 574$ 001-100- 0001 - City Manager Administration 21,753$ 21,753$ 001-110- 0001 - Human Resources Administration 2,988$ 2,988$ 001-120- 0017 - Treasurer 3,760$ 3,760$
001-120- 0039 - Accounting 23,143$ 23,143$
001-120- 0040 - Payroll & Benefits 490$ 490$ 001-120- 0042 - Purchasing 15,264$ 15,264$
001-120- 0043 - Budget 10,951$ 10,951$
001-400- 0036 - Custodial Maintenance 848$ 848$ 001-400- 0037 - Building Maintenance 13,436$ 13,436$ Total Incoming Costs 530$ 92,677$ 93,208$ Total Cost Adjustments -$ -$
Total Costs to be Allocated 3,176,614$ 92,677$ 3,269,292$ FY23 FULL COST ALLOCATION PLAN
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DEPARTMENTAL EXPENSE DETAIL
001-050- 0005 - City Attorney Municipal Legal Service
Distribution Percentage 100.00% 0.00%
Expense Type Expense ($)
Personnel
Salaries & Benefits 126,622$ S 126,622$ -$ Subtotal Personnel Cost 126,622$ 126,622$ -$ Operating Services & Supplies
Internal Service Charges 27,662$ S 27,662$ -$ M&O / Contractual Expenses 15,300$ S 15,300$ -$ Other Operating Expense -$ S -$ -$ Other Professional and Contractual Services 11,500$ S 11,500$ -$ Outside Legal and Litigation 2,995,000$ S 975,000$ 2,020,000$ Subtotal Operating Cost 3,049,462$ 1,029,462$ 2,020,000$ DEPARTMENTAL EXPENDITURES 3,176,084$ 1,156,084$ 2,020,000$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ -$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ FUNCTIONAL COST 3,176,084$ 1,156,084$ 2,020,000$ First Allocation
Incoming - All Others 530$ 193$ 337$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs (2,020,337)$ -$ (2,020,337)$ Subtotal of First Allocation 1,156,277$ 1,156,277$ -$ Second Allocation
Incoming - All Others 92,677$ 33,734$ 58,943$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs (58,943)$ -$ (58,943)$ Subtotal of Second Allocation 33,734$ 33,734$ -$ TOTAL ALLOCATED 1,190,011$ 1,190,011$ -$ Spread
Method
Internal Support Outside Legal
Services
FY23 FULL COST ALLOCATION PLAN
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001-050- 0005 - City Attorney Municipal Legal Service . .

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
Internal Support .
.
001-030- 0001 - City Clerk Administration 19 5.605% 64,806$ 64,806$ 64,806$ 001-090- 0067 - Customer & Neighborhood Services 1 0.295% 3,411$ 3,411$ 105$ 3,516$ 001-100- 0001 - City Manager Administration 31 9.145% 105,736$ 105,736$ 3,268$ 109,004$ 001-110- 0001 - Human Resources Administration 19 5.605% 64,806$ 64,806$ 2,003$ 66,809$ 001-120- 0001 - Finance Administration 47 13.864% 160,310$ 160,310$ 4,955$ 165,265$ 001-020-0022 - City Council 20 5.900% 68,217$ 68,217$ 2,108$ 70,325$ 001-180-0021 - Enforcement & Beautification 7 2.065% 23,876$ 23,876$ 738$ 24,614$ 001-180-0028 - Building and Safety 1 0.295% 3,411$ 3,411$ 105$ 3,516$ 001-180-0029 - Planning 10 2.950% 34,108$ 34,108$ 1,054$ 35,163$ 001-180-0144 - Economic Development 7 2.065% 23,876$ 23,876$ 738$ 24,614$ 001-180-8661 - Cannabis Cultivation 4 1.180% 13,643$ 13,643$ 422$ 14,065$ 001-210-0001 - Police Administration 16 4.720% 54,574$ 54,574$ 1,687$ 56,260$ 001-380-0001 - Parks & Rec Administration 15 4.425% 51,163$ 51,163$ 1,581$ 52,744$ 001-400-0001 - PW Administration 3 0.885% 10,233$ 10,233$ 316$ 10,549$ 001-400-0025 - Capital Projects 8 2.360% 27,287$ 27,287$ 843$ 28,130$ 001-400-0026 - Traffic Engineering 8 2.360% 27,287$ 27,287$ 843$ 28,130$ 001-400-0030 - PW Land Development 19 5.605% 64,806$ 64,806$ 2,003$ 66,809$ 001-400-0031 - Real Property 7 2.065% 23,876$ 23,876$ 738$ 24,614$ 001-400-0072 - Parks Maintenance 2 0.590% 6,822$ 6,822$ 211$ 7,033$ 001-400-0088 - Street Maintenance 10 2.950% 34,108$ 34,108$ 1,054$ 35,163$ 001-400-0089 - Graffiti Removal 1 0.295% 3,411$ 3,411$ 105$ 3,516$ 001-400-0090 - Tree Maint (Urban Forestry) 1 0.295% 3,411$ 3,411$ 105$ 3,516$ 001-400-0092 - Street Light Maintenance 2 0.590% 6,822$ 6,822$ 211$ 7,033$ 001-400-0093 - Traffic Signal Maintenance 5 1.475% 17,054$ 17,054$ 527$ 17,581$ 001-400-0099 - Right of Way Cleaning 2 0.590% 6,822$ 6,822$ 211$ 7,033$ 001-400-0151 - Storm Drain 1 0.295% 3,411$ 3,411$ 105$ 3,516$ 001-400-1106 - PW Cemetery Administration 1 0.295% 3,411$ 3,411$ 105$ 3,516$ 001-470-0001 - Library Administration 4 1.180% 13,643$ 13,643$ 422$ 14,065$ 005-General Plan Update 7 2.065% 23,876$ 23,876$ 738$ 24,614$ 117-Home Improvement Part 14.239 1 0.295% 3,411$ 3,411$ 105$ 3,516$ 119-Community Developmnt Block Grant 1 0.295% 3,411$ 3,411$ 105$ 3,516$ 124-Animal Control 10 2.950% 34,108$ 34,108$ 1,054$ 35,163$ FY23 FULL COST ALLOCATION PLAN
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001-050- 0005 - City Attorney Municipal Legal Service . .

ALLOCATION DETAIL .

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

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

Source of Allocation: City Clerk Agenda Items by dept. FY 21-22 FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-050- 0005 - City Attorney Municipal Legal Service
001-030- 0001 - City Clerk Administration 64,806$ 64,806$ 001-090- 0067 - Customer & Neighborhood Services 3,516$ 3,516$ 001-100- 0001 - City Manager Administration 109,004$ 109,004$ 001-110- 0001 - Human Resources Administration 66,809$ 66,809$ 001-120- 0001 - Finance Administration 165,265$ 165,265$ 001-020-0022 - City Council 70,325$ 70,325$
001-180-0021 - Enforcement & Beautification 24,614$ 24,614$ 001-180-0028 - Building and Safety 3,516$ 3,516.27$ 001-180-0029 - Planning 35,163$ 35,163$
001-180-0144 - Economic Development 24,614$ 24,614$ 001-180-8661 - Cannabis Cultivation 14,065$ 14,065.06$ 001-210-0001 - Police Administration 56,260$ 56,260.26$ 001-380-0001 - Parks & Rec Administration 52,744$ 52,743.99$ 001-400-0001 - PW Administration 10,549$ 10,548.80$ 001-400-0025 - Capital Projects 28,130$ 28,130.13$ 001-400-0026 - Traffic Engineering 28,130$ 28,130$ 001-400-0030 - PW Land Development 66,809$ 66,809$ 001-400-0031 - Real Property 24,614$ 24,614$
001-400-0072 - Parks Maintenance 7,033$ 7,033$
001-400-0088 - Street Maintenance 35,163$ 35,163$
001-400-0089 - Graffiti Removal 3,516$ 3,516$
001-400-0090 - Tree Maint (Urban Forestry) 3,516$ 3,516$ 001-400-0092 - Street Light Maintenance 7,033$ 7,033$ 001-400-0093 - Traffic Signal Maintenance 17,581$ 17,581$ 001-400-0099 - Right of Way Cleaning 7,033$ 7,033$ 001-400-0151 - Storm Drain 3,516$ 3,516$
001-400-1106 - PW Cemetery Administration 3,516$ 3,516$ 001-470-0001 - Library Administration 14,065$ 14,065$ 005-General Plan Update 24,614$ 24,614$
Total
Internal
Support
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-050- 0005 - City Attorney Municipal Legal Service
Total
Internal
Support
117-Home Improvement Part 14.239 3,516$ 3,516$
119-Community Developmnt Block Grant 3,516$ 3,516$ 124-Animal Control 35,163$ 35,163$
254-Assessment District 126,586$ 126,586$
527-Integrated Waste Management 7,033$ 7,033$
629-Liability Insurance Fund 3,516$ 3,516$
635-Fleet Services Fund 14,065$ 14,065$
679-Information Technology 14,065$ 14,065$
Water 7,033$ 7,033$
Total 1,190,011$ 1,190,011$
FY23 FULL COST ALLOCATION PLAN
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4 Customer and Neighborhood Services
The Customer and Neighborhood Services program is within the General Government department serves as the City’s information center and is responsible for answering all calls on behalf of City departments and services. Additionally, the office provides community engagement and customer services to the public. The costs for the Customer and Neighborhood Services Division are allocated to Receiving Departments as follows:

• Customer Services - represents costs associated with directing all City calls and requests to relevant departments.

These costs are allocated based on the number of customer relationship management (CRM) requests by department.

• Neighborhood Services - represents costs associated with providing community engagement and customer services to the public. The costs incurred by this function are not in direct support of City department s; therefore, they are not allocated.

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

FY23 FULL COST ALLOCATION PLAN
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CUSTOMER AND NEIGHBOORHOOD SERVICES
Customer Services
# of CRM Requests
by Dept.

Neighborhood Services
Not Allocated
FY23 FULL COST ALLOCATION PLAN
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COSTS TO BE ALLOCATED
001-090- 0067 - Customer & Neighborhood Services
First Second
Allocation Allocation Total
Departmental Expenditures 720,815$ 720,815$
Total Deductions -$ -$
Incoming Costs
001-030- 0001 - City Clerk Administration 1,839$ 529$ 2,368$ 001-030- 0011 - Records Managment 277$ 23$ 300$ 001-050- 0005 - City Attorney Municipal Legal Service 3,411$ 105$ 3,516$ 001-100- 0001 - City Manager Administration 7,588$ 7,588$ 001-110- 0001 - Human Resources Administration 14,941$ 14,941$ 001-120- 0017 - Treasurer 853$ 853$
001-120- 0039 - Accounting 169$ 169$
001-120- 0040 - Payroll & Benefits 2,451$ 2,451$ 001-120- 0042 - Purchasing 11,784$ 11,784$
001-120- 0043 - Budget 2,485$ 2,485$
Total Incoming Costs 5,526$ 40,929$ 46,455$ Total Cost Adjustments -$ -$
Total Costs to be Allocated 726,341$ 40,929$ 767,270$ FY23 FULL COST ALLOCATION PLAN
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DEPARTMENTAL EXPENSE DETAIL
001-090- 0067 - Customer & Neighborhood Services
Distribution Percentage 75.00% 25.00%
Expense Type Expense ($)
Personnel
Salaries & Benefits 610,034$ S 457,526$ 152,509$ Subtotal Personnel Cost 610,034$ 457,526$ 152,509$ Operating Services & Supplies
Internal Service Charges 77,621$ S 58,216$ 19,405$ M&O / Contractual Expenses 13,360$ S 13,360$ Other Professional and Contractual Services 19,800$ S 19,800$ Subtotal Operating Cost 110,781$ 58,216$ 52,565$ DEPARTMENTAL EXPENDITURES 720,815$ 515,741$ 205,074$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ -$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ FUNCTIONAL COST 720,815$ 515,741$ 205,074$ First Allocation
Incoming - All Others 5,526$ 3,954$ 1,572$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs (206,646)$ -$ (206,646)$ Subtotal of First Allocation 519,695$ 519,695$ -$ Second Allocation
Incoming - All Others 40,929$ 29,285$ 11,644$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs (11,644)$ -$ (11,644)$ Subtotal of Second Allocation 29,285$ 29,285$ -$ TOTAL ALLOCATED 548,980$ 548,980$ -$ Spread
Method
Customer Services Neighborhood
Services
FY23 FULL COST ALLOCATION PLAN
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001-090- 0067 - Customer & Neighborhood Services .
.

ALLOCATION DETAIL .

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

Allocation Basis: # of CRM Requests
.

Source of Allocation: CRM Requests
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-090- 0067 - Customer & Neighborhood Services
001-030- 0001 - City Clerk Administration 8,968$ 8,968$ 001-100- 0001 - City Manager Administration 5,637$ 5,637$ 001-110- 0001 - Human Resources Administration 46$ 46$ 001-400- 0037 - Building Maintenance 2,926$ 2,926$ 001-020-0022 - City Council 15$ 15$
001-120-0012 - Business Registration 291$ 291$ 001-180-0021 - Enforcement & Beautification 90,229$ 90,229$ 001-180-0028 - Building and Safety 2,374$ 2,374$
001-180-0144 - Economic Development 77$ 77$
001-180-8661 - Cannabis Cultivation 628$ 628$
001-210-0001 - Police Administration 34,835$ 34,835$ 001-210-0078 - Patrol Field Services 3,585$ 3,585$ 001-210-0081 - Traffic 83,856$ 83,856$
001-380-0001 - Parks & Rec Administration 15$ 15$ 001-400-0001 - PW Administration 4,734$ 4,734$
001-400-0025 - Capital Projects 597$ 597$
001-400-0026 - Traffic Engineering 15,273$ 15,273$
001-400-0030 - PW Land Development 398$ 398$
001-400-0072 - Parks Maintenance 9,391$ 9,391$
001-400-0088 - Street Maintenance 96,020$ 96,020$
001-400-0089 - Graffiti Removal 123,395$ 123,395$
001-400-0090 - Tree Maint (Urban Forestry) 521$ 521$ 001-400-0092 - Street Light Maintenance 46$ 46$ 001-400-0093 - Traffic Signal Maintenance 12,240$ 12,240$ 117-Home Improvement Part 14.239 9,130$ 9,130$
124-Animal Control 2,099$ 2,099$
527-Integrated Waste Management 10,095$ 10,095$
635-Fleet Services Fund 15$ 15$
679-Information Technology 21,707$ 21,707$
Water 4,871$ 4,871$
Other 4,963$ 4,963$
Total 548,980$ 548,980$
Total
Customer
Services
FY23 FULL COST ALLOCATION PLAN
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5 City Manager Administration
The City Manager Administration program is responsible for leading and managing City Departments by administering City policies and programs. The City Manager Administrative program also recommends and assists the Mayor and City Council with policy development and represents the City. City Manager Administration costs are allocated to Receiving Departments as follows:

• Internal City Support - represents costs associated providing leadership to City Departments. These costs are allocated based on budgeted expenditures.

• Internal Communications Support - represents costs associated with website updates, newsletter development, press releases, and media support on behalf of City departments . These costs are allocated based on the number of newsletters by program.

• External Communications Support- represents costs associated with public engagement and community outreach and messaging on behalf of the overall city. The costs incurred by this function are not in direct support of City departments; therefore, they are not allocated.

• Intergovernmental Affairs - represents costs associated with working with regional and local agencies to lobby for legislative action at the state or regional level . The costs incurred by this function are not in direct support of City departments; therefore, they are not allocated.

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

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

ALLOCATION DETAIL .

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

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
001-210-0083 - Forensics Property 1,815,412.25 0.897% 12,434$ 12,434$ 1,772$ 14,206$ 001-210-0084 - Dispatch 4,264,323.04 2.107% 29,206$ 29,206$ 4,163$ 33,369$ 001-210-0085 - Records 1,789,384.70 0.884% 12,255$ 12,255$ 1,747$ 14,002$ 001-210-0086 - Personnel & Training 2,089,335.12 1.033% 14,310$ 14,310$ 2,040$ 16,349$ 001-210-0145 - Special Enforcement Teams 8,458,988.54 4.180% 57,935$ 57,935$ 8,258$ 66,193$ 001-210-0147 - Intel/Emergency Management 1,554,921.24 0.768% 10,650$ 10,650$ 1,518$ 12,168$ 001-210-0153 - Commercial Enforcement 1,555,834.35 0.769% 10,656$ 10,656$ 1,519$ 12,175$ 001-210-4911 - PD Special Events Reimb OT 1,015,000.00 0.502% 6,952$ 6,952$ 991$ 7,943$ 001-210-5076 - Fireworks Enforcement 71,015.00 0.035% 486$ 486$ 69$ 556$ 001-210-8652 - San Manuel CCF 2017-2020 1,253,741.39 0.620% 8,587$ 8,587$ 1,224$ 9,811$ 001-210-8654 - Dignity Health 378,125.03 0.187% 2,590$ 2,590$ 369$ 2,959$ 001-380-0001 - Parks & Rec Administration 1,474,040.59 0.728% 10,096$ 10,096$ 1,439$ 11,535$ 001-380-0069 - P&R Aquatics 372,349.26 0.184% 2,550$ 2,550$ 363$ 2,914$ 001-380-0070 - Sports 128,901.00 0.064% 883$ 883$ 126$ 1,009$ 001-380-0071 - Center for Individual Developmnt 235,953.32 0.117% 1,616$ 1,616$ 230$ 1,846$ 001-380-0073 - Citywide Activities 307,968.00 0.152% 2,109$ 2,109$ 301$ 2,410$ 001-380-0074 - Recreation & Community Programs 1,020,780.38 0.504% 6,991$ 6,991$ 996$ 7,988$ 001-380-0075 - Senior Services 383,359.93 0.189% 2,626$ 2,626$ 374$ 3,000$ 001-380-0076 - Special Events 40,000.00 0.020% 274$ 274$ 39$ 313$ 001-380-0077 - Outdoor Facilities 242,002.58 0.120% 1,657$ 1,657$ 236$ 1,894$ 001-380-0502 - RSVP CFDA 94.002 92,651.60 0.046% 635$ 635$ 90$ 725$ 001-380-0509 - Senior Companion 91,987.43 0.045% 630$ 630$ 90$ 720$ 001-380-0513 - Senior Nutrition CFDA 93.053 76,500.00 0.038% 524$ 524$ 75$ 599$ 001-380-1106 - P&R Cemetery Administration 130,215.66 0.064% 892$ 892$ 127$ 1,019$ 001-400-0001 - PW Administration 694,598.24 0.343% 4,757$ 4,757$ 678$ 5,435$ 001-400-0025 - Capital Projects 2,779,862.38 1.374% 19,039$ 19,039$ 2,714$ 21,753$ 001-400-0026 - Traffic Engineering 825,038.23 0.408% 5,651$ 5,651$ 805$ 6,456$ 001-400-0027 - Stormwater Management 601,378.76 0.297% 4,119$ 4,119$ 587$ 4,706$ 001-400-0030 - PW Land Development 2,850,526.04 1.409% 19,523$ 19,523$ 2,783$ 22,306$ 001-400-0031 - Real Property 443,763.49 0.219% 3,039$ 3,039$ 433$ 3,473$ 001-400-0069 - PW Aquatics 252,535.15 0.125% 1,730$ 1,730$ 247$ 1,976$ 001-400-0072 - Parks Maintenance 2,303,678.13 1.138% 15,778$ 15,778$ 2,249$ 18,027$ 001-400-0088 - Street Maintenance 1,217,112.17 0.602% 8,336$ 8,336$ 1,188$ 9,524$ 001-400-0089 - Graffiti Removal 530,263.01 0.262% 3,632$ 3,632$ 518$ 4,149$ 001-400-0090 - Tree Maint (Urban Forestry) 1,003,137.02 0.496% 6,870$ 6,870$ 979$ 7,850$ 001-400-0091 - Concrete Maintence 704,314.43 0.348% 4,824$ 4,824$ 688$ 5,511$ 001-400-0092 - Street Light Maintenance 40,948.73 0.020% 280$ 280$ 40$ 320$ 001-400-0093 - Traffic Signal Maintenance 1,109,744.49 0.548% 7,601$ 7,601$ 1,083$ 8,684$ 001-400-0099 - Right of Way Cleaning 994,584.84 0.492% 6,812$ 6,812$ 971$ 7,783$ 001-400-0125 - Property Maintenance 359,100.00 0.177% 2,459$ 2,459$ 351$ 2,810$ FY23 FULL COST ALLOCATION PLAN
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001-100- 0001 - City Manager Administration .
.

ALLOCATION DETAIL .

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

Allocation Basis: FY 23 Budgeted Expenditures
.

Source of Allocation: FY 23 Expenditures Line Items
FY23 FULL COST ALLOCATION PLAN
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001-100- 0001 - City Manager Administration .
.

ALLOCATION DETAIL .

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

ALLOCATION DETAIL .

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

Allocation Basis: # of Newsletters by Program
.

Source of Allocation: Newletter Archives
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-100- 0001 - City Manager Administration
001-030- 0001 - City Clerk Administration 5,593$ 442$ 6,035$ 001-030- 0011 - Records Managment 1,752$ -$ 1,752$ 001-050- 0005 - City Attorney Municipal Legal Service 21,753$ -$ 21,753$ 001-090- 0067 - Customer & Neighborhood Services 4,937$ 2,651$ 7,588$ 001-100- 0001 - City Manager Administration 15,514$ 884$ 16,397$ 001-110- 0001 - Human Resources Administration 19,627$ 1,008$ 20,635$ 001-120- 0001 - Finance Administration 6,062$ -$ 6,062$ 001-120- 0017 - Treasurer 2,226$ -$ 2,226$ 001-120- 0039 - Accounting 8,690$ -$ 8,690$ 001-120- 0040 - Payroll & Benefits 2,771$ -$ 2,771$ 001-120- 0042 - Purchasing 5,212$ -$ 5,212$ 001-120- 0043 - Budget 6,682$ 504$ 7,186$ 001-120- 0154 - Grants 5,198$ -$ 5,198$ 001-400- 0036 - Custodial Maintenance 12,236$ -$ 12,236$ 001-400- 0037 - Building Maintenance 21,692$ 1,512$ 23,204$ 001-010-0001 - Mayor Administration 2,952$ 9,073$ 12,025$ 001-020-0022 - City Council 3,952$ 504$ 4,457$ 001-020-0023 - Council Support 3,340$ -$ 3,340$ 001-030-0009 - Elections 3,221$ 2,520$ 5,741$ 001-030-0010 - Passport Acceptance 22$ -$ 22$ 001-090-0133 - CATV 2,008$ -$ 2,008$ 001-090-0150 - Violence Intervention 1,818$ -$ 1,818$ 001-100-0016 - Air Quality & Rideshare 520$ -$ 520$ 001-120-0012 - Business Registration 10,115$ -$ 10,115$ 001-180-0001 - CED Administration 10,151$ 2,016$ 12,167$ 001-180-0021 - Enforcement & Beautification 28,469$ 504$ 28,973$ 001-180-0028 - Building and Safety 21,697$ -$ 21,697$ 001-180-0029 - Planning 9,155$ 2,016$ 11,171$ 001-180-0030 - CED Land Development 33$ -$ 33$ Total
Internal City
Support
Internal
Communications
Support
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-100- 0001 - City Manager Administration
Total
Internal City
Support
Internal
Communications
Support
001-180-0144 - Economic Development 4,798$ 5,545$ 10,343$ 001-180-8661 - Cannabis Cultivation 1,189$ -$ 1,189$ 001-210-0001 - Police Administration 55,955$ 1,008$ 56,963$ 001-210-0062 - Public Safety Systems 8,571$ -$ 8,571$ 001-210-0078 - Patrol Field Services 454,883$ 2,520$ 457,403$ 001-210-0080 - Gang & Multiple Enforcement Team 68$ -$ 68$ 001-210-0081 - Traffic 30,639$ -$ 30,639$ 001-210-0082 - General Investigation 92,720$ -$ 92,720$ 001-210-0083 - Forensics Property 14,206$ -$ 14,206$ 001-210-0084 - Dispatch 33,369$ -$ 33,369$ 001-210-0085 - Records 14,002$ -$ 14,002$ 001-210-0086 - Personnel & Training 16,349$ -$ 16,349$ 001-210-0145 - Special Enforcement Teams 66,193$ -$ 66,193$ 001-210-0147 - Intel/Emergency Management 12,168$ -$ 12,168$ 001-210-0153 - Commercial Enforcement 12,175$ -$ 12,175$ 001-210-4911 - PD Special Events Reimb OT 7,943$ -$ 7,943$ 001-210-5076 - Fireworks Enforcement 556$ -$ 556$ 001-210-8652 - San Manuel CCF 2017-2020 9,811$ -$ 9,811$ 001-210-8654 - Dignity Health 2,959$ -$ 2,959$ 001-380-0001 - Parks & Rec Administration 11,535$ 5,041$ 16,575$ 001-380-0069 - P&R Aquatics 2,914$ 2,520$ 5,434$ 001-380-0070 - Sports 1,009$ 4,033$ 5,041$ 001-380-0071 - Center for Individual Developmnt 1,846$ 504$ 2,350$ 001-380-0073 - Citywide Activities 2,410$ 13,610$ 16,020$ 001-380-0074 - Recreation & Community Programs 7,988$ 8,065$ 16,053$ 001-380-0075 - Senior Services 3,000$ 2,016$ 5,016$ 001-380-0076 - Special Events 313$ 2,520$ 2,833$ 001-380-0077 - Outdoor Facilities 1,894$ -$ 1,894$ 001-380-0502 - RSVP CFDA 94.002 725$ -$ 725$ FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-100- 0001 - City Manager Administration
Total
Internal City
Support
Internal
Communications
Support
001-380-0509 - Senior Companion 720$ 504$ 1,224$ 001-380-0513 - Senior Nutrition CFDA 93.053 599$ -$ 599$ 001-380-1106 - P&R Cemetery Administration 1,019$ -$ 1,019$ 001-400-0001 - PW Administration 5,435$ 1,008$ 6,444$ 001-400-0025 - Capital Projects 21,753$ 4,033$ 25,786$ 001-400-0026 - Traffic Engineering 6,456$ -$ 6,456$ 001-400-0027 - Stormwater Management 4,706$ 4,033$ 8,739$ 001-400-0030 - PW Land Development 22,306$ -$ 22,306$ 001-400-0031 - Real Property 3,473$ -$ 3,473$ 001-400-0069 - PW Aquatics 1,976$ -$ 1,976$ 001-400-0072 - Parks Maintenance 18,027$ 4,537$ 22,563$ 001-400-0088 - Street Maintenance 9,524$ 13,106$ 22,630$ 001-400-0089 - Graffiti Removal 4,149$ 5,545$ 9,694$ 001-400-0090 - Tree Maint (Urban Forestry) 7,850$ 5,041$ 12,891$ 001-400-0091 - Concrete Maintence 5,511$ 1,008$ 6,520$ 001-400-0092 - Street Light Maintenance 320$ 4,537$ 4,857$ 001-400-0093 - Traffic Signal Maintenance 8,684$ 4,537$ 13,221$ 001-400-0099 - Right of Way Cleaning 7,783$ 5,041$ 12,824$ 001-400-0125 - Property Maintenance 2,810$ -$ 2,810$ 001-400-0151 - Storm Drain 4,442$ -$ 4,442$ 001-400-0152 - Traffic Signs & Markings 1,775$ -$ 1,775$ 001-400-1106 - PW Cemetery Administration 9,175$ 504$ 9,679$ 001-400-8790 - Bryce Hanes Park Landscape Maint 459$ -$ 459$ 001-470-0001 - Library Administration 3,702$ 22,683$ 26,386$ 001-470-0049 - Library Support Services 4,081$ -$ 4,081$ 001-470-0063 - Central Library Services 7,839$ -$ 7,839$ 001-470-0064 - Branch Library Services 4,894$ 1,008$ 5,902$ 001-470-0520 - Adult Basic Education 92$ 504$ 596$ 002-Bankruptcy Settlement 574$ -$ 574$ FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-100- 0001 - City Manager Administration
Total
Internal City
Support
Internal
Communications
Support
005-General Plan Update 16,052$ 3,024$ 19,076$ 107-Cable Television Fund 2,234$ -$ 2,234$ 108-Asset Forfeiture 2,165$ -$ 2,165$ 111-AB2766 Air Quality 97$ -$ 97$ 116-Emergency Solutions Grant 14.231 2,566$ -$ 2,566$ 117-Home Improvement Part 14.239 10,605$ 2,016$ 12,621$ 118-Gang & Street Asset Forfeiture 704$ -$ 704$ 119-Community Developmnt Block Grant 22,681$ -$ 22,681$ 123-Federal Grant Programs 44,464$ 5,545$ 50,009$ 124-Animal Control 29,109$ 7,561$ 36,670$ 126-Gas Tax Fund 38,809$ -$ 38,809$ 127-Low Mod Housing Fund 3,482$ -$ 3,482$ 140-PLHA Program -$ 504$ 504$ 254-Assessment District 101$ -$ 101$ 527-Integrated Waste Management 9,602$ 4,537$ 14,139$ 629-Liability Insurance Fund 3,915$ -$ 3,915$ 635-Fleet Services Fund 24,257$ -$ 24,257$ 678-Workers Compensation 14,213$ -$ 14,213$ 679-Information Technology 58,161$ -$ 58,161$ 710-Successor Agency 13,399$ -$ 13,399$ Fire -$ 1,008$ 1,008$ Water -$ 6,553$ 6,553$ Other -$ 5,545$ 5,545$ Total 1,576,334$ 184,940$ 1,761,274$ FY23 FULL COST ALLOCATION PLAN
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6 Human Resources
Human Resources is responsible for citywide support of full and part-time employees, including position classification, compensation plan and benefits negotiations, and recruitment and retention. The costs associated with Human Resources are allocated to Receiving Departments as follows:

• Employee Support - represents costs associated with general employee relations and support, including labor negotiations, addressing grievances, recruitment, and trainings. These costs are allocated based on full and part- time employees by department.

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

FY23 FULL COST ALLOCATION PLAN
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HUMAN RESOURCES
Employee Support
Full and Part-time Employees
by Dept.

FY23 FULL COST ALLOCATION PLAN
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COSTS TO BE ALLOCATED
001-110- 0001 - Human Resources Administration
First Second
Allocation Allocation Total
Departmental Expenditures 2,508,177$ 2,508,177$
Total Deductions -$ -$
Incoming Costs
001-030- 0001 - City Clerk Administration 34,935$ 10,051$ 44,986$ 001-030- 0011 - Records Managment 12,483$ 1,047$ 13,530$ 001-050- 0005 - City Attorney Municipal Legal Service 64,806$ 2,003$ 66,809$ 001-090- 0067 - Customer & Neighborhood Services 43$ 2$ 46$ 001-100- 0001 - City Manager Administration 18,062$ 2,573$ 20,635$ 001-110- 0001 - Human Resources Administration 31,076$ 31,076$ 001-120- 0001 - Finance Administration 56,665$ 56,665$ 001-120- 0017 - Treasurer 2,969$ 2,969$
001-120- 0039 - Accounting 24,819$ 24,819$
001-120- 0040 - Payroll & Benefits 4,608$ 4,608$ 001-120- 0042 - Purchasing 25,982$ 25,982$
001-120- 0043 - Budget 8,648$ 8,648$
001-400- 0036 - Custodial Maintenance 7,973$ 7,973$ 001-400- 0037 - Building Maintenance 128,145$ 128,145$ Total Incoming Costs 130,329$ 306,560$ 436,889$ Total Cost Adjustments -$ -$
Total Costs to be Allocated 2,638,507$ 306,560$ 2,945,067$ FY23 FULL COST ALLOCATION PLAN
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DEPARTMENTAL EXPENSE DETAIL
001-110- 0001 - Human Resources Administration
Distribution Percentage 100.00%
Expense Type Expense ($)
Personnel
Salaries & Benefits 1,641,042$ S 1,641,042$ Subtotal Personnel Cost 1,641,042$ 1,641,042$ Operating Services & Supplies
Internal Service Charges 198,883$ S 198,883$ M&O / Contractual Expenses 211,547$ S 211,547$ Other Professional and Contractual Services 395,705$ S 395,705$ Outside Legal and Litigation 61,000$ S 61,000$ Subtotal Operating Cost 867,135$ 867,135$ DEPARTMENTAL EXPENDITURES 2,508,177$ 2,508,177$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ FUNCTIONAL COST 2,508,177$ 2,508,177$
First Allocation
Incoming - All Others 130,329$ 130,329$ Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of First Allocation 2,638,507$ 2,638,507$ Second Allocation
Incoming - All Others 306,560$ 306,560$ Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of Second Allocation 306,560$ 306,560$ TOTAL ALLOCATED 2,945,067$ 2,945,067$
Spread
Method
Employee
Support
FY23 FULL COST ALLOCATION PLAN
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001-110- 0001 - Human Resources Administration .
.

ALLOCATION DETAIL .

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

ALLOCATION DETAIL .

Allocation Allocated Gross First Second
Units Percent Allocation Allocation Allocation Total
001-210-0085 - Records 18.00 2.039% 53,786$ 53,786$ 6,497$ 60,283$ 001-210-0086 - Personnel & Training 7.00 0.793% 20,917$ 20,917$ 2,527$ 23,443$ 001-210-0145 - Special Enforcement Teams 28.00 3.171% 83,667$ 83,667$ 10,106$ 93,773$ 001-210-0147 - Intel/Emergency Management 7.00 0.793% 20,917$ 20,917$ 2,527$ 23,443$ 001-210-0153 - Commercial Enforcement 5.00 0.566% 14,941$ 14,941$ 1,805$ 16,745$ 001-210-8652 - San Manuel CCF 2017-2020 5.50 0.623% 16,435$ 16,435$ 1,985$ 18,420$ 001-210-8654 - Dignity Health 2.00 0.227% 5,976$ 5,976$ 722$ 6,698$ 001-380-0001 - Parks & Rec Administration 7.00 0.793% 20,917$ 20,917$ 2,527$ 23,443$ 001-380-0069 - P&R Aquatics 45.00 5.096% 134,465$ 134,465$ 16,242$ 150,707$ 001-380-0070 - Sports 3.00 0.340% 8,964$ 8,964$ 1,083$ 10,047$ 001-380-0071 - Center for Individual Developmnt 4.00 0.453% 11,952$ 11,952$ 1,444$ 13,396$ 001-380-0074 - Recreation & Community Programs 12.00 1.359% 35,857$ 35,857$ 4,331$ 40,189$ 001-380-0075 - Senior Services 4.00 0.453% 11,952$ 11,952$ 1,444$ 13,396$ 001-380-0077 - Outdoor Facilities 2.00 0.227% 5,976$ 5,976$ 722$ 6,698$ 001-380-0502 - RSVP CFDA 94.002 0.55 0.062% 1,643$ 1,643$ 199$ 1,842$ 001-380-0509 - Senior Companion 0.80 0.091% 2,390$ 2,390$ 289$ 2,679$ 001-380-1106 - P&R Cemetery Administration 1.00 0.113% 2,988$ 2,988$ 361$ 3,349$ 001-400-0001 - PW Administration 3.00 0.340% 8,964$ 8,964$ 1,083$ 10,047$ 001-400-0025 - Capital Projects 16.60 1.880% 49,603$ 49,603$ 5,992$ 55,594$ 001-400-0026 - Traffic Engineering 4.20 0.476% 12,550$ 12,550$ 1,516$ 14,066$ 001-400-0027 - Stormwater Management 2.00 0.227% 5,976$ 5,976$ 722$ 6,698$ 001-400-0030 - PW Land Development 6.00 0.680% 17,929$ 17,929$ 2,166$ 20,094$ 001-400-0031 - Real Property 2.20 0.249% 6,574$ 6,574$ 794$ 7,368$ 001-400-0069 - PW Aquatics 1.00 0.113% 2,988$ 2,988$ 361$ 3,349$ 001-400-0072 - Parks Maintenance 8.75 0.991% 26,146$ 26,146$ 3,158$ 29,304$ 001-400-0088 - Street Maintenance 6.00 0.680% 17,929$ 17,929$ 2,166$ 20,094$ 001-400-0089 - Graffiti Removal 3.60 0.408% 10,757$ 10,757$ 1,299$ 12,057$ 001-400-0090 - Tree Maint (Urban Forestry) 5.75 0.651% 17,182$ 17,182$ 2,075$ 19,257$ 001-400-0091 - Concrete Maintence 3.70 0.419% 11,056$ 11,056$ 1,335$ 12,391$ 001-400-0092 - Street Light Maintenance 0.15 0.017% 448$ 448$ 54$ 502$ 001-400-0093 - Traffic Signal Maintenance 6.25 0.708% 18,676$ 18,676$ 2,256$ 20,932$ 001-400-0099 - Right of Way Cleaning 7.60 0.861% 22,710$ 22,710$ 2,743$ 25,453$ 001-400-0151 - Storm Drain 3.20 0.362% 9,562$ 9,562$ 1,155$ 10,717$ 001-400-0152 - Traffic Signs & Markings 1.50 0.170% 4,482$ 4,482$ 541$ 5,024$ 001-400-1106 - PW Cemetery Administration 1.00 0.113% 2,988$ 2,988$ 361$ 3,349$ 001-470-0001 - Library Administration 2.50 0.283% 7,470$ 7,470$ 902$ 8,373$ 001-470-0049 - Library Support Services 3.83 0.434% 11,444$ 11,444$ 1,382$ 12,827$ 001-470-0063 - Central Library Services 18.00 2.039% 53,786$ 53,786$ 6,497$ 60,283$ FY23 FULL COST ALLOCATION PLAN
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001-110- 0001 - Human Resources Administration .
.

ALLOCATION DETAIL .

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

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

Source of Allocation: Matrix Personnel
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-110- 0001 - Human Resources Administration
001-030- 0001 - City Clerk Administration 15,986$ 15,986$ 001-030- 0011 - Records Managment 4,183$ 4,183$ 001-050- 0005 - City Attorney Municipal Legal Service 2,988$ 2,988$ 001-090- 0067 - Customer & Neighborhood Services 14,941$ 14,941$ 001-100- 0001 - City Manager Administration 31,375$ 31,375$ 001-110- 0001 - Human Resources Administration 31,076$ 31,076$ 001-120- 0001 - Finance Administration 10,047$ 10,047$ 001-120- 0017 - Treasurer 4,689$ 4,689$ 001-120- 0039 - Accounting 17,750$ 17,750$ 001-120- 0040 - Payroll & Benefits 7,703$ 7,703$ 001-120- 0042 - Purchasing 13,396$ 13,396$ 001-120- 0043 - Budget 10,047$ 10,047$
001-120- 0154 - Grants 13,396$ 13,396$
001-400- 0036 - Custodial Maintenance 56,432$ 56,432$ 001-400- 0037 - Building Maintenance 29,639$ 29,639$ 001-010-0001 - Mayor Administration 10,047$ 10,047$ 001-020-0022 - City Council 46,887$ 46,887$ 001-020-0023 - Council Support 6,698$ 6,698$ 001-030-0009 - Elections 837$ 837$
001-090-0133 - CATV 13,396$ 13,396$
001-090-0150 - Violence Intervention 3,349$ 3,349$ 001-100-0016 - Air Quality & Rideshare 1,675$ 1,675$ 001-120-0012 - Business Registration 33,491$ 33,491$ 001-180-0001 - CED Administration 21,769$ 21,769$ 001-180-0021 - Enforcement & Beautification 83,726$ 83,726$ 001-180-0028 - Building and Safety 35,165$ 35,165$ 001-180-0029 - Planning 23,443$ 23,443$
001-180-0144 - Economic Development 6,698$ 6,698$ 001-210-0001 - Police Administration 56,934$ 56,934$ TotalEmployee Support
FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-110- 0001 - Human Resources Administration
TotalEmployee Support
001-210-0078 - Patrol Field Services 738,466$ 738,466$ 001-210-0081 - Traffic 60,283$ 60,283$
001-210-0082 - General Investigation 164,104$ 164,104$ 001-210-0083 - Forensics Property 46,887$ 46,887$ 001-210-0084 - Dispatch 110,519$ 110,519$
001-210-0085 - Records 60,283$ 60,283$
001-210-0086 - Personnel & Training 23,443$ 23,443$ 001-210-0145 - Special Enforcement Teams 93,773$ 93,773$ 001-210-0147 - Intel/Emergency Management 23,443$ 23,443$ 001-210-0153 - Commercial Enforcement 16,745$ 16,745$ 001-210-8652 - San Manuel CCF 2017-2020 18,420$ 18,420$ 001-210-8654 - Dignity Health 6,698$ 6,698$ 001-380-0001 - Parks & Rec Administration 23,443$ 23,443$ 001-380-0069 - P&R Aquatics 150,707$ 150,707$ 001-380-0070 - Sports 10,047$ 10,047$
001-380-0071 - Center for Individual Developmnt 13,396$ 13,396$ 001-380-0074 - Recreation & Community Programs 40,189$ 40,189$ 001-380-0075 - Senior Services 13,396$ 13,396$ 001-380-0077 - Outdoor Facilities 6,698$ 6,698$ 001-380-0502 - RSVP CFDA 94.002 1,842$ 1,842$ 001-380-0509 - Senior Companion 2,679$ 2,679$ 001-380-1106 - P&R Cemetery Administration 3,349$ 3,349$ 001-400-0001 - PW Administration 10,047$ 10,047$ 001-400-0025 - Capital Projects 55,594$ 55,594$ 001-400-0026 - Traffic Engineering 14,066$ 14,066$ 001-400-0027 - Stormwater Management 6,698$ 6,698$ 001-400-0030 - PW Land Development 20,094$ 20,094$ 001-400-0031 - Real Property 7,368$ 7,368$ 001-400-0069 - PW Aquatics 3,349$ 3,349$ FY23 FULL COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-110- 0001 - Human Resources Administration
TotalEmployee Support
001-400-0072 - Parks Maintenance 29,304$ 29,304$ 001-400-0088 - Street Maintenance 20,094$ 20,094$ 001-400-0089 - Graffiti Removal 12,057$ 12,057$ 001-400-0090 - Tree Maint (Urban Forestry) 19,257$ 19,257$ 001-400-0091 - Concrete Maintence 12,391$ 12,391$ 001-400-0092 - Street Light Maintenance 502$ 502$ 001-400-0093 - Traffic Signal Maintenance 20,932$ 20,932$ 001-400-0099 - Right of Way Cleaning 25,453$ 25,453$ 001-400-0151 - Storm Drain 10,717$ 10,717$ 001-400-0152 - Traffic Signs & Markings 5,024$ 5,024$ 001-400-1106 - PW Cemetery Administration 3,349$ 3,349$ 001-470-0001 - Library Administration 8,373$ 8,373$ 001-470-0049 - Library Support Services 12,827$ 12,827$ 001-470-0063 - Central Library Services 60,283$ 60,283$ 001-470-0064 - Branch Library Services 32,385$ 32,385$ 001-470-0520 - Adult Basic Education 335$ 335$ 117-Home Improvement Part 14.239 1,005$ 1,005$ 119-Community Developmnt Block Grant 32,486$ 32,486$ 123-Federal Grant Programs 52,078$ 52,078$ 124-Animal Control 87,075$ 87,075$
126-Gas Tax Fund 28,467$ 28,467$
527-Integrated Waste Management 10,047$ 10,047$ 629-Liability Insurance Fund 6,866$ 6,866$ 635-Fleet Services Fund 44,542$ 44,542$
678-Workers Compensation 5,191$ 5,191$ 679-Information Technology 50,236$ 50,236$ Total 2,945,067$ 2,945,067$
FY23 FULL COST ALLOCATION PLAN
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7 Finance Administration
The Finance Administration program provides support to all financial functions within the City including support for budget, purchasing, business registration, treasury, and grants . The costs for Finance Administration are allocated to Receiving Departments as follows:

• Internal Finance Support - represents costs associated with managing the staff and functional areas of expertise within the Finance Department. These costs are allocated equally to all finance programs.

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

FY23 FULL COST ALLOCATION PLAN
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FINANCE ADMINISTRATION
Internal Finance Support
Equal to All Finance Programs
FY23 FULL COST ALLOCATION PLAN
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COSTS TO BE ALLOCATED
001-120- 0001 - Finance Administration
First Second
Allocation Allocation Total
Departmental Expenditures 774,669$ 774,669$
Total Deductions -$ -$
Incoming Costs
001-030- 0001 - City Clerk Administration 86,418$ 24,863$ 111,281$ 001-030- 0011 - Records Managment 2,639$ 219$ 2,859$ 001-050- 0005 - City Attorney Municipal Legal Service 160,310$ 4,955$ 165,265$ 001-100- 0001 - City Manager Administration 5,306$ 756$ 6,062$ 001-110- 0001 - Human Resources Administration 8,964$ 1,083$ 10,047$ 001-120- 0017 - Treasurer 917$ 917$
001-120- 0039 - Accounting 71,455$ 71,455$
001-120- 0040 - Payroll & Benefits 1,470$ 1,470$ 001-120- 0042 - Purchasing 23,960$ 23,960$
001-120- 0043 - Budget 2,671$ 2,671$
001-400- 0036 - Custodial Maintenance 2,544$ 2,544$ 001-400- 0037 - Building Maintenance 52,774$ 52,774$ Total Incoming Costs 263,636$ 187,668$ 451,305$
Other Professional & Contractual Services (75,000)$
Total Cost Adjustments (75,000)$ (75,000)$
Total Costs to be Allocated 963,305$ 187,668$ 1,150,973$ FY23 FULL COST ALLOCATION PLAN
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DEPARTMENTAL EXPENSE DETAIL
001-120- 0001 - Finance Administration
Distribution Percentage 100.00%
Expense Type Expense ($)
Personnel
Salaries & Benefits 616,643$ S 616,643$
Subtotal Personnel Cost 616,643$ 616,643$
Operating Services & Supplies
Internal Service Charges 64,508$ S 64,508$ M&O / Contractual Expenses 18,518$ S 18,518$ Other Professional and Contractual Services 75,000$ S 75,000$ Subtotal Operating Cost 158,026$ 158,026$
DEPARTMENTAL EXPENDITURES 774,669$ 774,669$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ Cost Adjustments
Other Professional & Contractual Services (75,000)$ P (75,000)$ Subtotal Cost Adjustments (75,000)$ (75,000)$ FUNCTIONAL COST 699,669$ 699,669$
First Allocation
Incoming - All Others 263,636$ 263,636$
Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of First Allocation 963,305$ 963,305$ Second Allocation
Incoming - All Others 187,668$ 187,668$
Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of Second Allocation 187,668$ 187,668$ TOTAL ALLOCATED 1,150,973$ 1,150,973$
Spread
Method
Internal Finance
Support
FY23 FULL COST ALLOCATION PLAN
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001-120- 0001 - Finance Administration .
.

ALLOCATION DETAIL .

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

ALLOCATION DETAIL .

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

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

• Investments - represents costs associated with oversight and reconciliation of the City’s investment portfolio.

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

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

FY23 FULL COST ALLOCATION PLAN
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TREASURER
Investments
Cash Balace
by Fund and Dept.

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

ALLOCATION DETAIL .

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

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

ALLOCATION DETAIL .

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

ALLOCATION DETAIL .

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

Allocation Basis: FY21-22 Value of Cash Balance
.

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

• Accounts Payable - represents costs associated with the payment of vendors and processing of deposits . These costs are allocated based on Accounts Payable (AP) transactions by department.

• Accounts Receivable - represents costs associated with collecting receipts and completing reconciliation . These costs are allocated based on Accounts Receivable (AR) transactions by department.

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

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

Accounts Receivable
# of AR Trans.
by Dept.

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

ALLOCATION DETAIL .

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

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 001-210-0086 - Personnel & Training 410.00 2.533% 13,893$ 13,893$ 1,169$ 15,062$ 001-210-0145 - Special Enforcement Teams 31.00 0.192% 1,050$ 1,050$ 88$ 1,139$ 001-210-0147 - Intel/Emergency Management 2.00 0.012% 68$ 68$ 6$ 73$ 001-210-8652 - San Manuel CCF 2017-2020 35.00 0.216% 1,186$ 1,186$ 100$ 1,286$ 001-380-0001 - Parks & Rec Administration 218.00 1.347% 7,387$ 7,387$ 621$ 8,008$ 001-380-0069 - P&R Aquatics 19.00 0.117% 644$ 644$ 54$ 698$ 001-380-0070 - Sports 38.00 0.235% 1,288$ 1,288$ 108$ 1,396$ 001-380-0071 - Center for Individual Developmnt 19.00 0.117% 644$ 644$ 54$ 698$ 001-380-0073 - Citywide Activities 6.00 0.037% 203$ 203$ 17$ 220$ 001-380-0074 - Recreation & Community Programs 2.00 0.012% 68$ 68$ 6$ 73$ 001-380-0075 - Senior Services 60.00 0.371% 2,033$ 2,033$ 171$ 2,204$ 001-380-0077 - Outdoor Facilities 56.00 0.346% 1,898$ 1,898$ 160$ 2,057$ 001-380-0502 - RSVP CFDA 94.002 66.00 0.408% 2,236$ 2,236$ 188$ 2,425$ 001-380-0509 - Senior Companion 6.00 0.037% 203$ 203$ 17$ 220$ 001-380-0513 - Senior Nutrition CFDA 93.053 46.00 0.284% 1,559$ 1,559$ 131$ 1,690$ 001-380-1106 - P&R Cemetery Administration 7.00 0.043% 237$ 237$ 20$ 257$ 001-400-0001 - PW Administration 34.00 0.210% 1,152$ 1,152$ 97$ 1,249$ 001-400-0025 - Capital Projects 46.00 0.284% 1,559$ 1,559$ 131$ 1,690$ 001-400-0027 - Stormwater Management 9.00 0.056% 305$ 305$ 26$ 331$ 001-400-0030 - PW Land Development 4.00 0.025% 136$ 136$ 11$ 147$ 001-400-0031 - Real Property 19.00 0.117% 644$ 644$ 54$ 698$ 001-400-0069 - PW Aquatics 234.00 1.446% 7,929$ 7,929$ 667$ 8,596$ 001-400-0072 - Parks Maintenance 446.00 2.756% 15,113$ 15,113$ 1,271$ 16,384$ 001-400-0088 - Street Maintenance 2.00 0.012% 68$ 68$ 6$ 73$ 001-400-0089 - Graffiti Removal 3.00 0.019% 102$ 102$ 9$ 110$ 001-400-0090 - Tree Maint (Urban Forestry) 29.00 0.179% 983$ 983$ 83$ 1,065$ 001-400-0092 - Street Light Maintenance 69.00 0.426% 2,338$ 2,338$ 197$ 2,535$ 001-400-0093 - Traffic Signal Maintenance 5.00 0.031% 169$ 169$ 14$ 184$ 001-400-0125 - Property Maintenance 174.00 1.075% 5,896$ 5,896$ 496$ 6,392$ 001-400-0151 - Storm Drain 1.00 0.006% 34$ 34$ 3$ 37$ 001-400-0152 - Traffic Signs & Markings 1.00 0.006% 34$ 34$ 3$ 37$ 001-400-1106 - PW Cemetery Administration 60.00 0.371% 2,033$ 2,033$ 171$ 2,204$ 001-400-8790 - Bryce Hanes Park Landscape Maint 15.00 0.093% 508$ 508$ 43$ 551$ 001-470-0001 - Library Administration 159.00 0.982% 5,388$ 5,388$ 453$ 5,841$ 001-470-0049 - Library Support Services 54.00 0.334% 1,830$ 1,830$ 154$ 1,984$ 001-470-0063 - Central Library Services 32.00 0.198% 1,084$ 1,084$ 91$ 1,176$ 001-470-0064 - Branch Library Services 25.00 0.154% 847$ 847$ 71$ 918$ 002-Bankruptcy Settlement 29.00 0.179% 983$ 983$ 83$ 1,065$ 005-General Plan Update 8.00 0.049% 271$ 271$ 23$ 294$ 107-Cable Television Fund 74.00 0.457% 2,507$ 2,507$ 211$ 2,718$ 108-Asset Forfeiture 80.00 0.494% 2,711$ 2,711$ 228$ 2,939$ FY23 FULL COST ALLOCATION PLAN
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Mayor and City CouncilDecember 3, 2025

Mayor and City Council
December 3, 2025