Attachment 3 Matrix Consulting Group - FY 2020-21 OMB-Compliant Indirect Cost Plan

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

COST ALLOCATION PLAN
FY 2020-21 AUDITED ACTUAL EXPENDITURES

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

1. EXECUTIVE SUMMARY 1

2. READING THE PLAN 4

3. ORGANIZATIONAL CHART 6

4. SUMMARY OF RESULTING OVERHEAD ALLOCATIONS 8

5. SUMMARY OF FUNCTIONS AND ALLOCATION BASES 38

6. CENTRAL SERVICES DEPARTMENTS (PROVIDERS) 40

7. GRANTEE DEPARTMENTS (RECEIVERS) 42

8. COST ALLOCATION PLAN 46

8.1001-030-0001 - City Clerk Administration 47
COSTS TO BE ALLOCATED 49
DEPARTMENTAL EXPENSE DETAIL 50
ALLOCATION DETAIL 51
Council / Committee Support 51
ALLOCATION SUMMARY 52

8.2001-050-0005 - City Attorney Municipal Legal Service 53 COSTS TO BE ALLOCATED 55
DEPARTMENTAL EXPENSE DETAIL 56
Allocation Detail 57
Internal Support 57
ALLOCATION SUMMARY 58

TABLE OF CONTENTS
Page Number

8.3001-100-0001 - City Manager Administration 59
COSTS TO BE ALLOCATED 61
DEPARTMENTAL EXPENSE DETAIL 62
Allocation Detail 63
Internal City Support 63
ALLOCATION SUMMARY 64

8.4001-110-0001 / 0149 - Human Resources Admin / Admin Services 70 COSTS TO BE ALLOCATED 72
DEPARTMENTAL EXPENSE DETAIL 73
Allocation Detail 74
Employee Support 74
ALLOCATION SUMMARY 76

8.5001-120-0001 - Finance Administration 79
COSTS TO BE ALLOCATED 81
DEPARTMENTAL EXPENSE DETAIL 82
Allocation Detail 83
Internal Finance Support 83
ALLOCATION SUMMARY 84

8.6001-120-0039 - Accounting 85
COSTS TO BE ALLOCATED 87
DEPARTMENTAL EXPENSE DETAIL 88
Allocation Detail 89
Accounts Payable 89
Accounts Receivable 92
ALLOCATION SUMMARY 93

8.7001-120-0040 - Payroll & Benefits 97
COSTS TO BE ALLOCATED 99
DEPARTMENTAL EXPENSE DETAIL 100
Allocation Detail 101
Payroll 101
ALLOCATION SUMMARY 103
Page Number

8.8001-120-0042 - Purchasing 106
COSTS TO BE ALLOCATED 108
DEPARTMENTAL EXPENSE DETAIL 109
Allocation Detail 110
RFP Support 110
PO Support 111
ALLOCATION SUMMARY 114

8.9001-120-0043 - Budget 118
COSTS TO BE ALLOCATED 120
DEPARTMENTAL EXPENSE DETAIL 121
Allocation Detail 122
Operating Budget 122
Capital Budget 126
ALLOCATION SUMMARY 127

8.10001-400-0036 - Custodial Maintenance 132
COSTS TO BE ALLOCATED 134
DEPARTMENTAL EXPENSE DETAIL 135
Allocation Detail 136
Custodial Services 136
ALLOCATION SUMMARY 137

8.1001-400-0037 - Building Maintenance 138
COSTS TO BE ALLOCATED 140
DEPARTMENTAL EXPENSE DETAIL 141
Allocation Detail 142
Building Maintenance 142
City Hall Security 144
ALLOCATION SUMMARY 145

9. CERTIFICATE OF INDIRECT COSTS 147

1. Executive Summary
The Matrix Consulting Group has prepared this Title 2 CFR Part 200 Compliant Cost Allocation Plan for the City of San Bernardino, CA. The report, which follows, presents a summary of the comprehensive analysis undertaken to identify the appropriate distribution of citywide administrative and support costs to all City operating departments and programs. 1 Methodology
This plan was compiled in accordance with Generally Accepted Accounting Principles and is based on the methods of indirect cost allocation defined by the federal Office of Management and Budget’s (OMB) Title 2 CFR Part 200.The primary objective of this Plan is to determine costs applicable to State and / or Federal grant reimbursements. These core principles utilized in this Plan can be summarized in the following points:
• Necessary and reasonable: costs included for allocation should be necessary to the purpose of a department and the services
it provides. Expenditures should be in alignment with reasonable costs associated with services, not arbitrarily or intentionally inflated or deflated.
• Determined by allocation “bases” that relate to benefit received: allocation metrics used to allocate costs should have a nexus to the service being provided, and generally reflect associated service levels.

In addition, Title 2 CFR Part 200 defines a method for allocating indirect costs called the double-step down allocation method, which utilizes two “steps” or “passes” to fully allocate costs. The double-step down procedure is reflected in this plan and ensures that the benefit of services between Central Service support departments are recognized first, before final allocations to receivers of services are made. For example:
• First Step: Central Service department expenditures are allocated to other Central Service departments such as Human Resources, Information Technology, etc., as well as to Receiving departments.

FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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CITY OF SAN BERNARDINO, CA
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1 • 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 kno wn as an OMB Compliant Plan. An OMB Compliant Plan is primarily concerned with the use of the resulting cost allocations to develop, submit, and secure approval for claims. For example, OMB Compliant allocations could be used to reimburse indirect costs associated with the administration of State and/or Federal grants. An OMB Compliant Plan is far more sensitive in terms of recovering administrative costs within the framework of the specific federal requirements outlined by OMB. This plan is a Title 2 CFR Part 200 Compliant Cost Allocation Plan. 2 Project Steps
The project team, along with City staff, went through the following steps in order to develop this plan:

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

• Identify / classify Central Service support departments

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

• Establish the optimal allocation basis for each function

• Identify the source, and collect allocation basis data and statistics

CITY OF SAN BERNARDINO, CA
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2 • Populate the analytical model, and calculate results

• Employ quality control processes for accurate results

• Review results with the City

• Revise and finalize the Plan

• Discuss implementation strategies

• Document and communicate results

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

• Cost figures are based on fiscal year 2020 / 2021 actual expenditures

• The allocation methodology is Title 2 CFR Part 200 compliant

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

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

CITY OF SAN BERNARDINO, CA
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3 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 allocat ed from each Central Service department to each Receiving department.

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

• Summary of Functions and Allocation Bases: Recaps the source and basis for each function of each Central Service department. For example, if the PR function of the Purchasing Division allocated by purchase requests, the possible basis for the allocation of that function shown on this schedule would be number and value of purchase requests, and the source would potentially be requests data.

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

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

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

CITY OF SAN BERNARDINO, CA
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4 – Narrative: This is a summary of the Central Service department including a brief description of the activities performed, the major functions and services provided, and how costs associated with each function are allocated to Receiving departments, or those departments and programs within the City that benefit from services.

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

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

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

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

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

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

CITY OF SAN BERNARDINO, CA
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5 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.

CITY OF SAN BERNARDINO, CA
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6 FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN ____________________________________________
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CITY OF SAN BERNARDINO, CA
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7 4. Summary of Overhead Allocations
Provided on the following pages are a summary of results and a “bottom-line” picture of the resulting cost allocation plan analysis. This summary shows how much was allocated from each Central Service department to each end Receiving department. Departmental costs have been summarized with unallocated and direct billed entries and produces a grand total for each Central Service department, as well as for each Receiving department. The Central Service departments are listed down the left-hand side with Receiving departments across the top.

CITY OF SAN BERNARDINO, CA
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8 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

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

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

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

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

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

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

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

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-210-0080 -
Gang & Multiple
Enforcement Team
001-210-
0081 -
Traffic
001-210-0082 -
General
Investigation
001-210-0083 -
Forensics
Property
001-210-
0084 -
Dispatch
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 4$ 11,223$ 47,076$ 5,960$ 15,378$ -$ 18,073$ 69,281$ 16,567$ 39,159$ -$ -$ -$ -$ -$ -$ 843$ 1,093$ 4,217$ 31$ -$ 5,989$ 22,958$ 5,490$ 12,977$ -$ 277$ 450$ 870$ 38$ 2$ 5,344$ 22,417$ 2,838$ 7,323$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 6$ 41,751$ 163,276$ 35,943$ 74,906$ 6$ 41,751$ 163,276$ 35,943$ 74,906$ FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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16 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

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

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

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

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

RSVP CFDA

94.002
001-380-0509 -
Senior Companion
-$ -$ -$ -$ -$ -$ -$ -$ 901$ 1,185$ 394$ 495$ 4,518$ 1,506$ 1,506$ 1,506$ -$ -$ -$ -$ 1,874$ 1,749$ 2,061$ 187$ 1,497$ 499$ 499$ 499$ 805$ 13,691$ 226$ 302$ 429$ 564$ 187$ 236$ -$ -$ -$ -$ -$ -$ -$ -$ 10,026$ 19,194$ 4,873$ 3,226$ 10,026$ 19,194$ 4,873$ 3,226$ FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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21 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

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

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-400-0025 -
Capital Projects
001-400-0026 -
Traffic
Engineering
001-400-0027 -
Stormwater
Management
001-400-0030 -
Land
Development
001-400-
0031 - Real
Property
5,588$ 6,386$ -$ 12,772$ 7,184$ 16,203$ 18,518$ -$ 37,035$ 20,832$ 8,206$ 3,183$ 2,163$ 2,880$ 1,256$ 24,098$ 10,543$ 3,012$ 6,024$ 9,037$ -$ -$ -$ -$ -$ 1,437$ -$ 281$ 156$ 593$ 7,986$ 3,494$ 998$ 1,996$ 2,995$ 286$ -$ 112$ -$ 39$ 3,908$ 1,516$ 1,030$ 1,371$ 598$ -$ 73,620$ -$ 42,068$ -$ 37,430$ 7,116$ -$ 4,066$ -$ 105,140$ 124,375$ 7,596$ 108,371$ 42,535$ 105,140$ 124,375$ 7,596$ 108,371$ 42,535$ FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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23 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

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

FUND DEPT NAME
001 030 0001 - City Clerk Administration
001 050 0005 - City Attorney Municipal Legal Service
001 100 0001 - City Manager Administration
001 110 0001 / 0149 - Human Resources Admin / Admin Services 001 120 0001 - Finance Administration
001 120 0039 - Accounting
001 120 0040 - Payroll & Benefits
001 120 0042 - Purchasing
001 120 0043 - Budget
001 400 0036 - Custodial Maintenance
001 400 0037 - Building Maintenance
Total Allocated
Direct Bill Adjustments
Proposed Costs
001-400-0091 -
Concrete
Maintence
001-400-0092 -
Street Light
Maintenance
001-400-0093 -
Traffic Signal
Maintenance
001-400-0099 -
Right of Way
Cleaning
-$ -$ 1,596$ -$ -$ -$ 4,629$ -$ 775$ 660$ 1,688$ 960$ 4,518$ -$ 1,506$ 7,531$ -$ -$ -$ -$ -$ 2,155$ 156$ -$ 1,497$ -$ 499$ 2,495$ -$ 263$ 589$ -$ 369$ 314$ 804$ 457$ -$ -$ -$ -$ 8,343$ 338$ 14,093$ 17,137$ 15,503$ 3,730$ 25,560$ 28,580$ 15,503$ 3,730$ 25,560$ 28,580$ FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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CITY OF SAN BERNARDINO, CA
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25 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

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

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

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

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

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

GAS TAX
126-Gas
Tax Fund
-$ -$ 7,184$ -$ -$ -$ -$ 20,832$ -$ -$ 4,087$ 51,905$ 12,275$ 19,689$ 26,237$ -$ 30,122$ 27,110$ -$ 27,110$ -$ -$ -$ -$ -$ 718$ 43,508$ 19,272$ 3,030$ 38,636$ -$ 9,982$ 8,984$ -$ 8,984$ 173$ 17,667$ 11,463$ 5,441$ 7,767$ 1,946$ 39,787$ 6,268$ 30,212$ 12,493$ -$ -$ -$ -$ -$ -$ -$ 120,271$ -$ -$ 6,925$ 192,971$ 233,660$ 58,371$ 121,227$ 6,925$ 192,971$ 233,660$ 58,371$ 121,227$ FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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31 SUMMARY OF RESULTING OVERHEAD ALLOCATIONS

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

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

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

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

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

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

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38 SUMMARY OF FUNCTIONS AND ALLOCATION BASES

CS DEPARTMENT FUNCTION ALLOCATION BASIS SOURCE
001-030-0001 - City Clerk Administration
Council / Committee Support # of Agenda Items FY 20-21 City Clerk Agenda Items Fee Related Support Not Allocated -
001-050-0005 - City Attorney Municipal Legal Service
Internal Support # of Agenda Items FY 20-21 City Clerk Agenda Items Litigation Not Allocated -
001-100-0001 - City Manager Administration
Internal City Support Audited Actual FY 20-21 Audited Actual Expenditures External Communications Support Not Allocated -
Intergovernmental Affairs Not Allocated -
001-110-0001 / 0149 - Human Resources Admin / Admin Services Employee Support # of Full and Part-Time Employees 2021 Staffing Count 001-120-0001 - Finance Administration
Internal Finance Support Equal to All Finance Programs - 001-120-0039 - Accounting
Accounts Payable # of AP Transactions FY 20-21 AP Transactions Accounts Receivable # of AR Transactions FY 20-21 AR Transactions 001-120-0040 - Payroll & Benefits
Payroll # of FTE 2021 Staffing Count
001-120-0042 - Purchasing
RFP Support # of Bids / RFP's RFP Report
PO Support 50% # of PO's and 50% Value of PO's PO Report 001-120-0043 - Budget
Operating Budget Audited Actuals FY 20-21 Audited Actual Expenditures Capital Budget 5 Yr. Avg Capital Budgeted Expenditures FY 20-21 CIP 001-400-0036 - Custodial Maintenance
Custodial Services Hours of Custodial Services per Building Maintained Custodial Schedule / Hours 001-400-0037 - Building Maintenance
Building Maintenance # of Work Orders FY 20-21 Work Orders City Hall Security # of FTE per City Hall Dept 2021 Staffing Count FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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39 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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40 CENTRAL SERVICES DEPARTMENTS (PROVIDERS)
FUND DEPT NAME Expenditures
Cost
Adjustments TOTAL $
001 030 0001 - City Clerk Administration 421,011$ -$ 421,011$ 001 050 0005 - City Attorney Municipal Legal Service 3,632,639$ -$ 3,632,639$ 001 100 0001 - City Manager Administration 1,285,991$ (137,587)$ 1,148,404$ 001 110 0001 / 0149 - Human Resources Admin / Admin Services 1,125,743$ -$ 1,125,743$ 001 120 0001 - Finance Administration 430,153$ (123,268)$ 306,885$ 001 120 0039 - Accounting 1,062,509$ -$ 1,062,509$ 001 120 0040 - Payroll & Benefits 249,612$ -$ 249,612$ 001 120 0042 - Purchasing 131,423$ -$ 131,423$ 001 120 0043 - Budget 350,747$ -$ 350,747$ 001 400 0036 - Custodial Maintenance 1,337,559$ -$ 1,337,559$ 001 400 0037 - Building Maintenance 1,899,175$ -$ 1,899,175$ Subtotal 11,926,562$ (260,855)$ 11,665,707$
Disallowed Items (All Departments) (339,007)$
TOTAL ALLOCATED EXPENDITURES 11,326,700$
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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41 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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42 GRANTEE DEPARTMENTS (RECEIVERS)

FUND DEPT NAME
001 010 0001 - Mayor Administration
001 020 0022 - City Council
001 021 0023 - Council Support
001 022 0009 - Elections
001 023 0011 - Records Managment
001 024 8751 - City Clerk COVID 19 Activity
001 090 0053 - Non-departmental
001 100 0016 - Air Quality & Rideshare
001 100 0067 - Customer & Neighborhood Services
001 100 0133 - CATV
001 100 0150 - Violence Intervention
001 100 8751 - City Manager COVID-19 Activity
001 110 8751 - Human Resources COVID-19 Activity
001 120 0012 - Business Registration
001 120 0017 - Treasurer
001 120 8751 - Finance COVID-19 Activity
001 160 Capital Improvement Projects
001 180 0001 - Community & Economic Development Administration 001 180 0021 - Enforcement & Beautification
001 180 0028 - Building and Safety
001 180 0029 - Planning
001 180 0125 - Property Maintenance
001 180 0144 - Economic Development
001 180 8661 - Cannabis Cultivation
001 180 8751 - Community & Economic Development COVID-19 Activity 001 210 0001 - Police Administration
001 210 0062 - Public Safety Systems
001 210 0078 - Patrol Field Services
001 210 0080 - Gang & Multiple Enforcement Team
001 210 0081 - Traffic
001 210 0082 - General Investigation
001 210 0083 - Forensics Property
001 210 0084 - Dispatch
001 210 0085 - Records
001 210 0086 - Personnel & Training
001 210 0145 - Special Enforcement Teams
001 210 0147 - Intel/Emergency Management
001 210 0150 - Violence Intervention
001 210 4911 - PD Special Events Reimb OT
001 210 5076 - Fireworks Enforcement
001 210 8652 - San Manuel CCF 2017-2020
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43 GRANTEE DEPARTMENTS (RECEIVERS)

FUND DEPT NAME
001 210 8654 - Dignity Health
001 210 8751 - Police COVID-19 Activity
001 210 8775 - Floyd Incident May 2020
001 380 0001 - Parks Administration
001 380 0069 - Aquatics
001 380 0070 - Sports
001 380 0071 - Center for Individual Developmnt
001 380 0074 - Recreation & Community Programs
001 380 0075 - Senior Services
001 380 0077 - Outdoor Facilities
001 380 0502 - RSVP CFDA 94.002
001 380 0509 - Senior Companion
001 380 0513 - Senior Nutrition CFDA 93.053
001 380 1106 - Cemetery Administration
001 380 8751 - Parks COVID-19 Activity
001 400 0001 - Public Works Administration
001 400 0025 - Capital Projects
001 400 0026 - Traffic Engineering
001 400 0027 - Stormwater Management
001 400 0030 - Land Development
001 400 0031 - Real Property
001 400 0069 - Aquatics
001 400 0072 - Parks Maintenance
001 400 0088 - Street Maintenance
001 400 0089 - Graffiti Removal
001 400 0090 - Tree Maint (Urban Forestry)
001 400 0091 - Concrete Maintence
001 400 0092 - Street Light Maintenance
001 400 0093 - Traffic Signal Maintenance
001 400 0099 - Right of Way Cleaning
001 400 0125 - Property Maintenance
001 400 0151 - Storm Drain
001 400 0152 - Traffic Signs & Markings
001 400 1106 - Cemetery Administration
001 400 8751 - COVID-29 Activity
001 400 8790 - Bryce Hanes Park Landscape Maint
001 470 0001 - Library Administration
001 470 0049 - Support Services
001 470 0063 - Central Library Services
001 470 0064 - Branch Library Services
001 470 8751 - Library COVID-19 Activity
002 Bankruptcy Settlement
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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44 GRANTEE DEPARTMENTS (RECEIVERS)

FUND DEPT NAME
005 General Plan Update
107 Cable Television Fund
108 Asset Forfeiture
111 AB2766 Air Quality
114 Emergency Solutions Grant CV1
115 Emergency Solutions Grant CV2
116 Emergency Solutions Grant 14.231
117 Home Improvement Part 14.239
118 Gang and Street Asset Forfeiture
119 Community Developmnt Block Grant
120 Neighborhood Stabil Prog (NSP1)
123 Federal Grant Programs
124 Animal Control
125 RMRA-GAS TAX
126 Gas Tax Fund
127 Low Mod Housing Fund
128 Traffic Safety
129 Measure I
131 CDBG-CV 1
140 PLHA Program
208 Verdemont Capital Project
246 Public Improvement Fund
247 Cultural Developmnt Construction
248 Storm Drain Construction
254 Assessment District
258 Prop 1B Local Street
263 Local Regional Circulation
264 Regional Circulation System
266 Public Use Facilities
268 AB 1600 Parkland and Op
269 Quimby Act Parkland
527 Integrated Waste Management
629 Liability Insurance Fund
635 Fleet Services Fund
678 Workers Compensation
679 Information Technology
710 Successor Agency
Fire
Water
Other
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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45 8. Cost Allocation Plan
The following points highlight the information included for each Central Service department for the Cost Allocation Plan:

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

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

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

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

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

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

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46 1 City Clerk – Administration
City Clerk Administration is responsible for supporting City Council, City Commissions and City Committees by compiling agenda packets, drafting minutes, and maintaining meeting records. The costs for City Clerk Administration are allocated to Receiving Departments as follows:

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

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

The chart on the following page illustrates the functions and measures used to allocate City Clerk Administration program costs. The top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows measur es 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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47 CITY CLERK - ADMINISTRATION
Council / Committee Support
# of Agenda Items by Dept.

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

ALLOCATION DETAIL .

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

Allocation Basis: # of Agenda Items
.

Source of Allocation: FY 20-21 City Clerk Agenda Items FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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51 ALLOCATION SUMMARY
001-030-0001 - City Clerk Administration
001-030-0001 - City Clerk Administration 10,549$ 10,549$ 001-100-0001 - City Manager Administration 34,324$ 34,324$ 001-110-0001 / 0149 - Human Resources Admin / Admin Services 7,184$ 7,184$ 001-120-0001 - Finance Administration 53,482$ 53,482$ 001-400-0037 - Building Maintenance 798$ 798$ 001-020-0022 - City Council 26,342$ 26,342$ 001-180-0001 - Community & Economic Development Administration 798$ 798$ 001-180-0021 - Enforcement & Beautification 8,781$ 8,781$ 001-180-0028 - Building and Safety 798$ 798$ 001-180-0029 - Planning 31,930$ 31,930$ 001-180-0144 - Economic Development 18,360$ 18,360$ 001-180-8661 - Cannabis Cultivation 7,982$ 7,982$ 001-210-0001 - Police Administration 28,737$ 28,737$ 001-380-0001 - Parks Administration 13,570$ 13,570$ 001-400-0001 - Public Works Administration 6,386$ 6,386$ 001-400-0025 - Capital Projects 5,588$ 5,588$ 001-400-0026 - Traffic Engineering 6,386$ 6,386$ 001-400-0030 - Land Development 12,772$ 12,772$ 001-400-0031 - Real Property 7,184$ 7,184$ 001-400-0072 - Parks Maintenance 3,193$ 3,193$ 001-400-0088 - Street Maintenance 14,368$ 14,368$ 001-400-0090 - Tree Maint (Urban Forestry) 798$ 798$ 001-400-0093 - Traffic Signal Maintenance 1,596$ 1,596$ 001-400-0151 - Storm Drain 2,395$ 2,395$ 001-470-0001 - Library Administration 1,596$ 1,596$ 005-General Plan Update 11,974$ 11,974$ 117-Home Improvement Part 14.239 3,193$ 3,193$ 119-Community Developmnt Block Grant 6,386$ 6,386$ 124-Animal Control 7,184$ 7,184$
254-Assessment District 17,561$ 17,561$ 527-Integrated Waste Management 3,991$ 3,991$ 629-Liability Insurance Fund 3,193$ 3,193$ 635-Fleet Services Fund 3,991$ 3,991$ 678-Workers Compensation 798$ 798$ 679-Information Technology 5,588$ 5,588$ Water 1,596$ 1,596$
Other 7,982$ 7,982$
Total 379,337$ 379,337$
Council / Committee
Support Total
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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52 2 City Attorney
The City Attorney is responsible for supporting City Departments through policy, agreement, agenda item, resolution, and ordinance review. The City Attorney is also responsible for managing outside legal services that provide additional support to the City. The City Attorney’s costs are allocated to Receiving Departments as follows:

• Internal Support - represents costs associated with reviewing legal documents and providing legal counsel. These costs are allocated based on number of agenda items by department.

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

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

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53 CITY ATTORNEY
Internal Support
# of Agenda Items by Dept.

Litigation
Not Allocated
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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54 COSTS TO BE ALLOCATED
001-050-0005 - City Attorney Municipal Legal Service
First Second
Allocation Allocation Total
Departmental Expenditures 3,632,639$ 3,632,639$
Total Deductions -$ -$
Incoming Costs
001-100-0001 - City Manager Administration 16,127$ 16,127$ 001-110-0001 / 0149 - Human Resources Admin / Admin Services 1,285$ 1,285$ 001-120-0039 - Accounting 18,941$ 18,941$
001-120-0040 - Payroll & Benefits 430$ 430$
001-120-0042 - Purchasing 6,514$ 6,514$
001-120-0043 - Budget 7,198$ 7,198$
001-400-0036 - Custodial Maintenance 725$ 725$ 001-400-0037 - Building Maintenance 13,862$ 13,862$ Total Incoming Costs -$ 65,081$ 65,081$ Total Cost Adjustments -$ -$
Total Costs to be Allocated 3,632,639$ 65,081$ 3,697,720$ FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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55 DEPARTMENTAL EXPENSE DETAIL
001-050-0005 - City Attorney Municipal Legal Service
Distribution Percentage 100.00% 0.00%
Expense Type Expense ($)
Personnel
Salaries & Wages 113,547$ S 113,547$ -$ Subtotal Personnel Cost 113,547$ 113,547$ -$ Operating Services & Supplies
Internal Service Charges 54,942$ S 54,942$ -$ M&O / Contractual Expenses 6,669$ s 6,669$ -$ Other Professional and Contractual Services 11,137$ S 11,137$ -$ Outside Legal and Litigation 3,446,344$ S 900,000$ 2,546,344$ Subtotal Operating Cost 3,519,092$ 972,748$ 2,546,344$ DEPARTMENTAL EXPENDITURES 3,632,639$ 1,086,295$ 2,546,344$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ -$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ FUNCTIONAL COST 3,632,639$ 1,086,295$ 2,546,344$ First Allocation
Incoming - All Others -$ -$ -$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs (2,546,344)$ -$ (2,546,344)$ Subtotal of First Allocation 1,086,295$ 1,086,295$ -$ Second Allocation
Incoming - All Others 65,081$ 19,462$ 45,619$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs (45,619)$ -$ (45,619)$ Subtotal of Second Allocation 19,462$ 19,462$ -$ TOTAL ALLOCATED 1,105,757$ 1,105,757$ -$ Spread
Method
Internal Support Litigation
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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56 001-050-0005 - City Attorney Municipal Legal Service . .

ALLOCATION DETAIL .

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

Allocation Basis: # of Agenda Items
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57 ALLOCATION SUMMARY
001-050-0005 - City Attorney Municipal Legal Service
001-030-0001 - City Clerk Administration 36,361$ 36,361$ 001-100-0001 - City Manager Administration 99,532$ 99,532$ 001-110-0001 / 0149 - Human Resources Admin / Admin Services 20,832$ 20,832$ 001-120-0001 - Finance Administration 155,085$ 155,085$ 001-400-0037 - Building Maintenance 2,315$ 2,315$ 001-020-0022 - City Council 76,385$ 76,385$
001-180-0001 - Community & Economic Development Administration 2,315$ 2,315$ 001-180-0021 - Enforcement & Beautification 25,462$ 25,462$ 001-180-0028 - Building and Safety 2,315$ 2,315$ 001-180-0029 - Planning 92,588$ 92,588$
001-180-0144 - Economic Development 53,238$ 53,238$ 001-180-8661 - Cannabis Cultivation 23,147$ 23,147$ 001-210-0001 - Police Administration 83,330$ 83,330$ 001-380-0001 - Parks Administration 39,350$ 39,350$ 001-400-0001 - Public Works Administration 18,518$ 18,518$ 001-400-0025 - Capital Projects 16,203$ 16,203$
001-400-0026 - Traffic Engineering 18,518$ 18,518$ 001-400-0030 - Land Development 37,035$ 37,035$
001-400-0031 - Real Property 20,832$ 20,832$
001-400-0072 - Parks Maintenance 9,259$ 9,259$
001-400-0088 - Street Maintenance 41,665$ 41,665$
001-400-0090 - Tree Maint (Urban Forestry) 2,315$ 2,315$ 001-400-0093 - Traffic Signal Maintenance 4,629$ 4,629$ 001-400-0151 - Storm Drain 6,944$ 6,944$
001-470-0001 - Library Administration 4,629$ 4,629$ 005-General Plan Update 34,721$ 34,721$
117-Home Improvement Part 14.239 9,259$ 9,259$
119-Community Developmnt Block Grant 18,518$ 18,518$ 124-Animal Control 20,832$ 20,832$
254-Assessment District 50,924$ 50,924$
527-Integrated Waste Management 11,574$ 11,574$
629-Liability Insurance Fund 9,259$ 9,259$
635-Fleet Services Fund 11,574$ 11,574$
678-Workers Compensation 2,315$ 2,315$
679-Information Technology 16,203$ 16,203$
Water 4,629$ 4,629$
Other 23,147$ 23,147$
Total 1,105,757$ 1,105,757$
Total
Internal
Support
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58 3 City Manager Administration
The City Manager Administration program is responsible for leading and managing City Departments by administering City policies and programs. The City Manager Administrative program also recommends and assists the Mayor and City Council with policy development and represents the City. City Manager Administration costs are allocated to Receiving Departments as follows:

• Internal City Support - represents costs associated providing leadership to City Departments. These costs are allocated based on FY20-21 audited actual expenditures. 1 • External Communications Support - represents costs associated with neighborhood and customer service support.

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

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

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

1 The following cost categories : debt service interest, debt service principal, transfers out, and any large one -time expenditures (i.e. non-departmental, etc.) were excluded from the audited actual expenditures.

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59 CITY MANAGER ADMINISTRATION
Internal City Support
Audited Actual
Expenditures
External Communications
Support
Not Allocated
Intergovernmental Affairs
Not Allocated
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60 COSTS TO BE ALLOCATED
001-100-0001 - City Manager Administration
First Second
Allocation Allocation Total
Departmental Expenditures 1,285,991$ 1,285,991$
Total Deductions -$ -$
Incoming Costs
001-030-0001 - City Clerk Administration 28,350$ 5,974.51$ 34,324$ 001-050-0005 - City Attorney Municipal Legal Service 97,721$ 1,811$ 99,532$ 001-100-0001 - City Manager Administration 5,708.95$ 5,708.95$ 001-110-0001 / 0149 - Human Resources Admin / Admin Services 8,996$ 8,996$ 001-120-0039 - Accounting 6,025$ 6,025$
001-120-0040 - Payroll & Benefits 3,008$ 3,008$
001-120-0042 - Purchasing 10,756$ 10,756$
001-120-0043 - Budget 2,548$ 2,548$
001-400-0036 - Custodial Maintenance 5,074$ 5,074$ 001-400-0037 - Building Maintenance 97,031$ 97,031$ Total Incoming Costs 126,071$ 146,933$ 273,004$
Other Professional and Contractual Services (137,587)$
Total Cost Adjustments (137,587)$ (137,587)$
Total Costs to be Allocated 1,274,475$ 146,933$ 1,421,408$ FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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61 DEPARTMENTAL EXPENSE DETAIL
001-100-0001 - City Manager Administration
Distribution Percentage 62.46% 11.70% 25.84%
Expense Type Expense ($)
Personnel
Salaries & Wages 1,016,801$ S 635,127$ 118,983$ 262,691$ Subtotal Personnel Cost 1,016,801$ 635,127$ 118,983$ 262,691$ Operating Services & Supplies
Internal Service Charges 113,468$ S 70,876$ 13,278$ 29,314$ M&O / Contractual Expenses 18,135$ S 11,328$ 2,122$ 4,685$ Other Professional and Contractual Services 137,587$ S 85,942$ 16,100$ 35,546$ Subtotal Operating Cost 269,190$ 168,145$ 31,500$ 69,545$ DEPARTMENTAL EXPENDITURES 1,285,991$ 803,272$ 150,483$ 332,236$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ -$ -$ Cost Adjustments
Other Professional and Contractual Services (137,587)$ S (85,942)$ (16,100)$ (35,546)$ Subtotal Cost Adjustments (137,587)$ (85,942)$ (16,100)$ (35,546)$ FUNCTIONAL COST 1,148,404$ 717,331$ 134,383$ 296,690$ First Allocation
Incoming - All Others 126,071$ 78,748$ 14,752$ 32,570$ Reallocate Admin Costs -$ -$ -$ -$ Unallocated Costs (478,396)$ -$ (149,136)$ (329,261)$ Subtotal of First Allocation 796,079$ 796,079$ -$ -$ Second Allocation
Incoming - All Others 146,933$ 91,779$ 17,194$ 37,960$ Reallocate Admin Costs -$ -$ -$ -$ Unallocated Costs (55,154)$ -$ (17,194)$ (37,960)$ Subtotal of Second Allocation 91,779$ 91,779.27$ -$ -$ TOTAL ALLOCATED 887,858$ 887,858$ -$ -$ Spread
Method
Internal City Support
External
Communications
Support
Intergovernmental
Affairs
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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62 001-100-0001 - City Manager Administration .
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ALLOCATION DETAIL .

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

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

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

Allocation Basis: Audited Actual
.

Source of Allocation: FY 20-21 Audited Actual Expenditures FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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65 ALLOCATION SUMMARY
001-100-0001 - City Manager Administration
001-030-0001 - City Clerk Administration 1,869$ 1,869$ 001-050-0005 - City Attorney Municipal Legal Service 16,127$ 16,127$ 001-100-0001 - City Manager Administration 5,709$ 5,708.95$ 001-110-0001 / 0149 - Human Resources Admin / Admin Services 5,591$ 5,591$ 001-120-0001 - Finance Administration 2,137$ 2,137$ 001-120-0039 - Accounting 5,277$ 5,277$
001-120-0040 - Payroll & Benefits 1,240$ 1,240$
001-120-0042 - Purchasing 653$ 653$
001-120-0043 - Budget 1,742$ 1,742$
001-400-0036 - Custodial Maintenance 6,643$ 6,643$ 001-400-0037 - Building Maintenance 9,433$ 9,433$ 001-010-0001 - Mayor Administration 2,263$ 2,263$ 001-020-0022 - City Council 2,337$ 2,337$
001-021-0023 - Council Support 1,709$ 1,709$
001-022-0009 - Elections 1,360$ 1,360$
001-023-0011 - Records Managment 581$ 580.54$ 001-024-8751 - City Clerk COVID 19 Activity 5$ 5$ 001-100-0016 - Air Quality & Rideshare 277$ 277$ 001-100-0067 - Customer & Neighborhood Services 2,695$ 2,695$ 001-100-0133 - CATV 853$ 853.37$
001-100-0150 - Violence Intervention 1,295$ 1,295.06$ 001-100-8751 - City Manager COVID-19 Activity 94$ 94.49$ 001-120-0012 - Business Registration 4,028$ 4,028$ 001-120-0017 - Treasurer 686$ 686$
001-120-8751 - Finance COVID-19 Activity 109$ 108.81$ 001-160 - Capital Improvement Projects 4,795$ 4,795$ 001-180-0001 - Community & Economic Development Administration 2,821$ 2,821$ 001-180-0021 - Enforcement & Beautification 6,100$ 6,100$ 001-180-0028 - Building and Safety 12,682$ 12,682.34$ 001-180-0029 - Planning 4,052$ 4,052.07$
001-180-0125 - Property Maintenance 0$ 0.32$ 001-180-0144 - Economic Development 839$ 839$ 001-180-8661 - Cannabis Cultivation 78$ 78$ 001-180-8751 - Community & Economic Development COVID-19 Activity 142$ 141.55$ Total
Internal City
Support
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66 ALLOCATION SUMMARY
001-100-0001 - City Manager Administration
Total
Internal City
Support
001-210-0001 - Police Administration 25,169$ 25,169$ 001-210-0062 - Public Safety Systems 4,914$ 4,914$ 001-210-0078 - Patrol Field Services 219,359$ 219,358.81$ 001-210-0080 - Gang & Multiple Enforcement Team 4$ 3.79$ 001-210-0081 - Traffic 11,223$ 11,223.25$
001-210-0082 - General Investigation 47,076$ 47,076$ 001-210-0083 - Forensics Property 5,960$ 5,960$
001-210-0084 - Dispatch 15,378$ 15,378.39$
001-210-0085 - Records 6,406$ 6,406$
001-210-0086 - Personnel & Training 10,341$ 10,341.06$ 001-210-0145 - Special Enforcement Teams 31,992$ 31,992.13$ 001-210-0147 - Intel/Emergency Management 7,477$ 7,477.44$ 001-210-0150 - Violence Intervention 213$ 213.22$ 001-210-4911 - PD Special Events Reimb OT 2,930$ 2,930.26$ 001-210-5076 - Fireworks Enforcement 248$ 248.31$ 001-210-8652 - San Manuel CCF 2017-2020 7,130$ 7,130$ 001-210-8654 - Dignity Health 2,327$ 2,327$
001-210-8751 - Police COVID-19 Activity 2,714$ 2,714$ 001-210-8775 - Floyd Incident May 2020 2$ 1.90$ 001-380-0001 - Parks Administration 7,671$ 7,671.13$ 001-380-0069 - Aquatics 1,358$ 1,358$
001-380-0070 - Sports 267$ 267$
001-380-0071 - Center for Individual Developmnt 726$ 726$ 001-380-0074 - Recreation & Community Programs 715$ 714.50$ 001-380-0075 - Senior Services 901$ 901$
001-380-0077 - Outdoor Facilities 1,185$ 1,184.79$ 001-380-0502 - RSVP CFDA 94.002 394$ 393.51$
001-380-0509 - Senior Companion 495$ 495$
001-380-0513 - Senior Nutrition CFDA 93.053 468$ 468$ 001-380-1106 - Cemetery Administration 641$ 641$ 001-380-8751 - Parks COVID-19 Activity 114$ 114$ 001-400-0001 - Public Works Administration 2,449$ 2,449$ 001-400-0025 - Capital Projects 8,206$ 8,206$
001-400-0026 - Traffic Engineering 3,183$ 3,183$ FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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67 ALLOCATION SUMMARY
001-100-0001 - City Manager Administration
Total
Internal City
Support
001-400-0027 - Stormwater Management 2,163$ 2,163$ 001-400-0030 - Land Development 2,880$ 2,880$
001-400-0031 - Real Property 1,256$ 1,256$
001-400-0069 - Aquatics 1,029$ 1,029$
001-400-0072 - Parks Maintenance 19,601$ 19,601$
001-400-0088 - Street Maintenance 5,615$ 5,615$
001-400-0089 - Graffiti Removal 1,366$ 1,366$
001-400-0090 - Tree Maint (Urban Forestry) 3,232$ 3,232$ 001-400-0091 - Concrete Maintence 775$ 775$
001-400-0092 - Street Light Maintenance 660$ 660$ 001-400-0093 - Traffic Signal Maintenance 1,688$ 1,688$ 001-400-0099 - Right of Way Cleaning 960$ 960$ 001-400-0125 - Property Maintenance 1,400$ 1,400$ 001-400-0151 - Storm Drain 497$ 497$
001-400-0152 - Traffic Signs & Markings 1,265$ 1,265$ 001-400-1106 - Cemetery Administration 963$ 963$ 001-400-8751 - COVID-29 Activity 679$ 679$
001-400-8790 - Bryce Hanes Park Landscape Maint 145$ 145$ 001-470-0001 - Library Administration 2,239$ 2,239$ 001-470-0049 - Support Services 1,759$ 1,759$
001-470-0063 - Central Library Services 2,964$ 2,964$ 001-470-0064 - Branch Library Services 805$ 805$ 001-470-8751 - Library COVID-19 Activity 8$ 8$ 002-Bankruptcy Settlement 2,264$ 2,264$
005-General Plan Update 1,619$ 1,619$
107-Cable Television Fund 809$ 809$
108-Asset Forfeiture 4,251$ 4,251$
111-AB2766 Air Quality 3,408$ 3,408$
114-Emergency Solutions Grant CV1 1,012$ 1,012$
115-Emergency Solutions Grant CV2 772$ 772$
116-Emergency Solutions Grant 14.231 1,947$ 1,947$ 117-Home Improvement Part 14.239 454$ 454$
118-Gang and Street Asset Forfeiture 289$ 289$ 119-Community Developmnt Block Grant 4,745$ 4,745$ FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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68 ALLOCATION SUMMARY
001-100-0001 - City Manager Administration
Total
Internal City
Support
120-Neighborhood Stabil Prog (NSP1) 4,087$ 4,087$ 123-Federal Grant Programs 51,905$ 51,905$
124-Animal Control 12,275$ 12,275$
125-RMRA-GAS TAX 19,689$ 19,689$
126-Gas Tax Fund 26,237$ 26,237$
127-Low Mod Housing Fund 51$ 51$
128-Traffic Safety 5,759$ 5,759$
129-Measure I 20,889$ 20,889$
131-CDBG-CV 1 558$ 558$
140-PLHA Program 5$ 5$
208-Verdemont Capital Project 47$ 47$
246-Public Improvement Fund 228$ 228$
247-Cultural Developmnt Construction 7,873$ 7,873$ 248-Storm Drain Construction 8,084$ 8,084$
254-Assessment District 6,679$ 6,679$
263-Local Regional Circulation 1,371$ 1,371$
264-Regional Circulation System 13,284$ 13,284$
266-Public Use Facilities 1,486$ 1,486$
268-AB 1600 Parkland and Op 590$ 590$
269-Quimby Act Parkland 1,484$ 1,484$
527-Integrated Waste Management 2,869$ 2,869$
629-Liability Insurance Fund 39,749$ 39,749$
635-Fleet Services Fund 17,648$ 17,648$
678-Workers Compensation 1,156$ 1,156$
679-Information Technology 23,212$ 23,212$
710-Successor Agency 9,267$ 9,267$
Total 887,858$ 887,858$
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69 4 Human Resources
Human Resources is responsible for citywide support of full and part-time employees, including position classification, compensation plan and benefits negotiations, and recruitment and retention. The costs associated with Human Resources are allocated to Receiving Departments as follows:

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

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

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71 COSTS TO BE ALLOCATED
001-110-0001 / 0149 - Human Resources Admin / Admin Services First Second
Allocation Allocation Total
Departmental Expenditures 1,125,743$ 1,125,743$
Outside Legal and Litigation (141,888)$
Total Deductions (141,888)$ (141,888)$
Incoming Costs
001-030-0001 - City Clerk Administration 5,934$ 1,250$ 7,184$ 001-050-0005 - City Attorney Municipal Legal Service 20,453$ 379$ 20,832$ 001-100-0001 - City Manager Administration 4,998$ 594$ 5,591$ 001-110-0001 / 0149 - Human Resources Admin / Admin Services 14,136$ 14,136$ 001-120-0039 - Accounting 21,735$ 21,735$
001-120-0040 - Payroll & Benefits 3,438$ 3,438$
001-120-0042 - Purchasing 7,486$ 7,486$
001-120-0043 - Budget 2,231$ 2,231$
001-400-0036 - Custodial Maintenance 5,799$ 5,799$ 001-400-0037 - Building Maintenance 112,455$ 112,455$ Total Incoming Costs 31,385$ 169,503$ 200,887$
Total Cost Adjustments -$ -$
Total Costs to be Allocated 1,015,240$ 169,503$ 1,184,743$ FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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72 DEPARTMENTAL EXPENSE DETAIL
001-110-0001 / 0149 - Human Resources Admin / Admin Services Distribution Percentage 100.00%
Expense Type Expense ($)
Personnel
Salaries & Wages 620,190$ S 620,190$
Subtotal Personnel Cost 620,190$ 620,190$
Operating Services & Supplies
Internal Service Charges 79,382$ S 79,382$ M&O / Contractual Expenses 22,500$ S 22,500$ Other Professional and Contractual Services 261,784$ S 261,784$ Outside Legal and Litigation 141,888$ S 141,888$ Subtotal Operating Cost 505,553$ 505,553$
DEPARTMENTAL EXPENDITURES 1,125,743$ 1,125,743$ Disallowed Costs
Outside Legal and Litigation (141,888)$ P (141,888)$ Subtotal Disallowed Costs (141,888)$ (141,888)$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ FUNCTIONAL COST 983,856$ 983,856$
First Allocation
Incoming - All Others 31,385$ 31,385$
Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of First Allocation 1,015,240$ 1,015,240$ Second Allocation
Incoming - All Others 169,503$ 169,503$
Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of Second Allocation 169,503$ 169,502.93$ TOTAL ALLOCATED 1,184,743$ 1,184,743$
Spread
Method
Employee
Support
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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73 001-110-0001 / 0149 - Human Resources Admin / Admin Services . .

ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Employee Support .
.
001-030-0001 - City Clerk Administration 4.00 0.506% 5,140$ 5,140$ 5,140$ 001-050-0005 - City Attorney Municipal Legal Service 1.00 0.127% 1,285$ 1,285$ 1,285$ 001-100-0001 - City Manager Administration 7.00 0.886% 8,996$ 8,996$ 8,996$ 001-110-0001 / 0149 - Human Resources Admin / Admin Services 11.00 1.392% 14,136$ 14,136$ 14,136$ 001-120-0001 - Finance Administration 2.00 0.253% 2,570$ 2,570$ 442$ 3,012$ 001-120-0039 - Accounting 6.00 0.759% 7,711$ 7,711$ 1,326$ 9,037$ 001-120-0040 - Payroll & Benefits 2.00 0.253% 2,570$ 2,570$ 442$ 3,012$ 001-120-0042 - Purchasing 2.00 0.253% 2,570$ 2,570$ 442$ 3,012$ 001-120-0043 - Budget 4.00 0.506% 5,140$ 5,140$ 884$ 6,024$ 001-400-0036 - Custodial Maintenance 19.00 2.405% 24,417$ 24,417$ 4,199$ 28,616$ 001-400-0037 - Building Maintenance 7.00 0.886% 8,996$ 8,996$ 1,547$ 10,543$ 001-010-0001 - Mayor Administration 3.00 0.380% 3,855$ 3,855$ 663$ 4,518$ 001-020-0022 - City Council 7.00 0.886% 8,996$ 8,996$ 1,547$ 10,543$ 001-021-0023 - Council Support 2.00 0.253% 2,570$ 2,570$ 442$ 3,012$ 001-022-0009 - Elections 3.00 0.380% 3,855$ 3,855$ 663$ 4,518$ 001-023-0011 - Records Managment 4.00 0.506% 5,140$ 5,140$ 884$ 6,024$ 001-100-0016 - Air Quality & Rideshare 1.00 0.127% 1,285$ 1,285$ 221$ 1,506$ 001-100-0067 - Customer & Neighborhood Services 5.00 0.633% 6,426$ 6,426$ 1,105$ 7,531$ 001-100-0133 - CATV 4.00 0.506% 5,140$ 5,140$ 884$ 6,024$ 001-100-0150 - Violence Intervention 1.00 0.127% 1,285$ 1,285$ 221$ 1,506$ 001-120-0012 - Business Registration 8.00 1.013% 10,281$ 10,281$ 1,768$ 12,049$ 001-120-0017 - Treasurer 1.00 0.127% 1,285$ 1,285$ 221$ 1,506$ 001-180-0001 - Community & Economic Development Administration 4.00 0.506% 5,140$ 5,140$ 884$ 6,024$ 001-180-0021 - Enforcement & Beautification 7.00 0.886% 8,996$ 8,996$ 1,547$ 10,543$ 001-180-0028 - Building and Safety 5.00 0.633% 6,426$ 6,426$ 1,105$ 7,531$ 001-180-0029 - Planning 5.00 0.633% 6,426$ 6,426$ 1,105$ 7,531$ 001-180-0144 - Economic Development 1.00 0.127% 1,285$ 1,285$ 221$ 1,506$ 001-210-0001 - Police Administration 16.00 2.025% 20,562$ 20,562$ 3,536$ 24,098$ 001-210-0078 - Patrol Field Services 199.00 25.190% 255,738$ 255,738$ 43,978$ 299,716$ 001-210-0081 - Traffic 12.00 1.519% 15,421$ 15,421$ 2,652$ 18,073$ 001-210-0082 - General Investigation 46.00 5.823% 59,115$ 59,115$ 10,166$ 69,281$ 001-210-0083 - Forensics Property 11.00 1.392% 14,136$ 14,136$ 2,431$ 16,567$ 001-210-0084 - Dispatch 26.00 3.291% 33,413$ 33,413$ 5,746$ 39,159$ 001-210-0085 - Records 15.00 1.899% 19,277$ 19,277$ 3,315$ 22,592$ 001-210-0086 - Personnel & Training 7.00 0.886% 8,996$ 8,996$ 1,547$ 10,543$ 001-210-0145 - Special Enforcement Teams 26.00 3.291% 33,413$ 33,413$ 5,746$ 39,159$ 001-210-0147 - Intel/Emergency Management 7.00 0.886% 8,996$ 8,996$ 1,547$ 10,543$ 001-210-8652 - San Manuel CCF 2017-2020 4.00 0.506% 5,140$ 5,140$ 884$ 6,024$ 001-210-8654 - Dignity Health 2.00 0.253% 2,570$ 2,570$ 442$ 3,012$ 001-380-0001 - Parks Administration 7.00 0.886% 8,996$ 8,996$ 1,547$ 10,543$ 001-380-0069 - Aquatics 39.00 4.937% 50,119$ 50,119$ 8,619$ 58,738$ 001-380-0070 - Sports 3.00 0.380% 3,855$ 3,855$ 663$ 4,518$ 001-380-0071 - Center for Individual Developmnt 3.00 0.380% 3,855$ 3,855$ 663$ 4,518$ FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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74 001-110-0001 / 0149 - Human Resources Admin / Admin Services . .

ALLOCATION DETAIL .

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

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

Source of Allocation: 2021 Staffing Count
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75 ALLOCATION SUMMARY
001-110-0001 / 0149 - Human Resources Admin / Admin Services 001-030-0001 - City Clerk Administration 5,140$ 5,140$ 001-050-0005 - City Attorney Municipal Legal Service 1,285$ 1,285$ 001-100-0001 - City Manager Administration 8,996$ 8,996$ 001-110-0001 / 0149 - Human Resources Admin / Admin Services 14,136$ 14,136$ 001-120-0001 - Finance Administration 3,012$ 3,012$ 001-120-0039 - Accounting 9,037$ 9,037$
001-120-0040 - Payroll & Benefits 3,012$ 3,012$ 001-120-0042 - Purchasing 3,012$ 3,012$
001-120-0043 - Budget 6,024$ 6,024$
001-400-0036 - Custodial Maintenance 28,616$ 28,616$ 001-400-0037 - Building Maintenance 10,543$ 10,543$ 001-010-0001 - Mayor Administration 4,518$ 4,518$ 001-020-0022 - City Council 10,543$ 10,543$
001-021-0023 - Council Support 3,012$ 3,012$
001-022-0009 - Elections 4,518$ 4,518$
001-023-0011 - Records Managment 6,024$ 6,024$ 001-100-0016 - Air Quality & Rideshare 1,506$ 1,506$ 001-100-0067 - Customer & Neighborhood Services 7,531$ 7,531$ 001-100-0133 - CATV 6,024$ 6,024$
001-100-0150 - Violence Intervention 1,506$ 1,506$ 001-120-0012 - Business Registration 12,049$ 12,049$ 001-120-0017 - Treasurer 1,506$ 1,506$
001-180-0001 - Community & Economic Development Administration 6,024$ 6,024$ 001-180-0021 - Enforcement & Beautification 10,543$ 10,543$ 001-180-0028 - Building and Safety 7,531$ 7,531$ 001-180-0029 - Planning 7,531$ 7,531$
001-180-0144 - Economic Development 1,506$ 1,506$ 001-210-0001 - Police Administration 24,098$ 24,098$ 001-210-0078 - Patrol Field Services 299,716$ 299,716$ Total
Employee
Support
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76 ALLOCATION SUMMARY
001-110-0001 / 0149 - Human Resources Admin / Admin Services Total
Employee
Support
001-210-0081 - Traffic 18,073$ 18,073$
001-210-0082 - General Investigation 69,281$ 69,281$ 001-210-0083 - Forensics Property 16,567$ 16,567$ 001-210-0084 - Dispatch 39,159$ 39,159$
001-210-0085 - Records 22,592$ 22,592$
001-210-0086 - Personnel & Training 10,543$ 10,543$ 001-210-0145 - Special Enforcement Teams 39,159$ 39,159$ 001-210-0147 - Intel/Emergency Management 10,543$ 10,543$ 001-210-8652 - San Manuel CCF 2017-2020 6,024$ 6,024$ 001-210-8654 - Dignity Health 3,012$ 3,012$
001-380-0001 - Parks Administration 10,543$ 10,543$ 001-380-0069 - Aquatics 58,738$ 58,738$
001-380-0070 - Sports 4,518$ 4,518$
001-380-0071 - Center for Individual Developmnt 4,518$ 4,518$ 001-380-0074 - Recreation & Community Programs 18,073$ 18,073$ 001-380-0075 - Senior Services 4,518$ 4,518$
001-380-0077 - Outdoor Facilities 1,506$ 1,506$ 001-380-0502 - RSVP CFDA 94.002 1,506$ 1,506$ 001-380-0509 - Senior Companion 1,506$ 1,506$ 001-380-1106 - Cemetery Administration 1,506$ 1,506$ 001-400-0001 - Public Works Administration 4,518$ 4,518$ 001-400-0025 - Capital Projects 24,098$ 24,098$ 001-400-0026 - Traffic Engineering 10,543$ 10,543$ 001-400-0027 - Stormwater Management 3,012$ 3,012$ 001-400-0030 - Land Development 6,024$ 6,024$ 001-400-0031 - Real Property 9,037$ 9,037$
001-400-0069 - Aquatics 1,506$ 1,506$
001-400-0072 - Parks Maintenance 12,049$ 12,049$ 001-400-0088 - Street Maintenance 13,555$ 13,555$ FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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77 ALLOCATION SUMMARY
001-110-0001 / 0149 - Human Resources Admin / Admin Services Total
Employee
Support
001-400-0089 - Graffiti Removal 7,531$ 7,531$ 001-400-0090 - Tree Maint (Urban Forestry) 6,024$ 6,024$ 001-400-0091 - Concrete Maintence 4,518$ 4,518$ 001-400-0093 - Traffic Signal Maintenance 1,506$ 1,506$ 001-400-0099 - Right of Way Cleaning 7,531$ 7,531$ 001-400-0151 - Storm Drain 1,506$ 1,506$
001-400-0152 - Traffic Signs & Markings 3,012$ 3,012$ 001-400-1106 - Cemetery Administration 1,506$ 1,506$ 001-470-0001 - Library Administration 4,518$ 4,518$ 001-470-0049 - Support Services 7,531$ 7,531$ 001-470-0063 - Central Library Services 27,110$ 27,110$ 001-470-0064 - Branch Library Services 10,543$ 10,543$ 117-Home Improvement Part 14.239 1,506$ 1,506$ 119-Community Developmnt Block Grant 9,037$ 9,037$ 123-Federal Grant Programs 30,122$ 30,122$
124-Animal Control 27,110$ 27,110$
126-Gas Tax Fund 27,110$ 27,110$
247-Cultural Developmnt Construction 13,555$ 13,555$ 527-Integrated Waste Management 3,012$ 3,012$ 629-Liability Insurance Fund 9,037$ 9,037$
635-Fleet Services Fund 18,073$ 18,073$
678-Workers Compensation 9,037$ 9,037$
679-Information Technology 19,579$ 19,579$
Total 1,184,743$ 1,184,743$
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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78 5 Finance Administration
The Finance Administration program provides support to all financial functions within the Finance Department including support for budget, purchasing, business registration, treasury, and grants . The costs for Finance Administration are allocated to Receiving Departments as follows:

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

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

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79 FINANCE ADMINISTRATION
Internal Finance Support
Equal to All Finance Programs
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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80 COSTS TO BE ALLOCATED
001-120-0001 - Finance Administration
First Second
Allocation Allocation Total
Departmental Expenditures 430,153$ 430,153$
Total Deductions -$ -$
Incoming Costs
001-030-0001 - City Clerk Administration 44,173$ 9,309$ 53,482$ 001-050-0005 - City Attorney Municipal Legal Service 152,263$ 2,822$ 155,085$ 001-100-0001 - City Manager Administration 1,910$ 227$ 2,137$ 001-110-0001 / 0149 - Human Resources Admin / Admin Services 2,570$ 442$ 3,012$ 001-120-0039 - Accounting 67,168$ 67,168$
001-120-0040 - Payroll & Benefits 859$ 859$
001-120-0042 - Purchasing 6,623$ 6,623$
001-120-0043 - Budget 852$ 852$
001-400-0036 - Custodial Maintenance 1,450$ 1,450$ 001-400-0037 - Building Maintenance 38,659$ 38,659$ Total Incoming Costs 200,916$ 128,411$ 329,327$
Other Professional and Contractual Services (123,268)$
Total Cost Adjustments (123,268)$ (123,268)$
Total Costs to be Allocated 507,801$ 128,411$ 636,213$ FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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81 DEPARTMENTAL EXPENSE DETAIL
001-120-0001 - Finance Administration
Distribution Percentage 100.00%
Expense Type Expense ($)
Personnel
Salaries & Wages 227,985$ S 227,985$
Subtotal Personnel Cost 227,985$ 227,985$
Operating Services & Supplies
Internal Service Charges 58,413$ S 58,413$ M&O / Contractual Expenses 20,487$ S 20,487$ Other Professional and Contractual Services 123,268$ S 123,268$ Subtotal Operating Cost 202,168$ 202,168$
DEPARTMENTAL EXPENDITURES 430,153$ 430,153$ Disallowed Costs
Subtotal Disallowed Costs -$ -$ Cost Adjustments
Other Professional and Contractual Services (123,268)$ P (123,268)$ Subtotal Cost Adjustments (123,268)$ (123,268)$ FUNCTIONAL COST 306,885$ 306,885$
First Allocation
Incoming - All Others 200,916$ 200,916$
Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of First Allocation 507,801$ 507,801$ Second Allocation
Incoming - All Others 128,411$ 128,411$
Reallocate Admin Costs -$ -$
Unallocated Costs -$ -$
Subtotal of Second Allocation 128,411$ 128,411.30$ TOTAL ALLOCATED 636,213$ 636,213$
Spread
Method
Internal Finance
Support
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82 001-120-0001 - Finance Administration .
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ALLOCATION DETAIL .

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

Allocation Basis: Equal to All Finance Programs
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83 ALLOCATION SUMMARY
001-120-0001 - Finance Administration
001-120-0039 - Accounting 106,035$ 106,035$ 001-120-0040 - Payroll & Benefits 106,035$ 106,035$ 001-120-0042 - Purchasing 106,035$ 106,035$ 001-120-0043 - Budget 106,035$ 106,035$
001-120-0012 - Business Registration 106,035$ 106,035$ 001-120-0017 - Treasurer 106,035$ 106,035$
Total 636,213$ 636,213$
Total
Internal Finance
Support
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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84 6 Accounting
The Accounting Division is part of the Finance Department and is responsible for performing all accounting and transactional functions on behalf of City Departments. Accounting costs are allocated to Receiving Departments as follows:

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

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

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

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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85 ACCOUNTING
Accounts Payable
# of AP Trans.
by Dept.

Accounts Receivable
# of AR Trans.
by Dept.

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86 COSTS TO BE ALLOCATED
001-120-0039 - Accounting
First Second
Allocation Allocation Total
Departmental Expenditures 1,062,509$ 1,062,509$
Other Professional and Contractual Services (158,319)$
Total Deductions (158,319)$ (158,319)$
Incoming Costs
001-100-0001 - City Manager Administration 4,717$ 560$ 5,277$ 001-110-0001 / 0149 - Human Resources Admin / Admin Services 7,711$ 1,326$ 9,037$ 001-120-0001 - Finance Administration 84,634$ 21,402$ 106,035$ 001-120-0039 - Accounting 1,664$ 1,664$
001-120-0040 - Payroll & Benefits 2,578$ 2,578$
001-120-0042 - Purchasing 569$ 569$
001-120-0043 - Budget 2,105$ 2,105$
001-400-0036 - Custodial Maintenance 4,349$ 4,349$ 001-400-0037 - Building Maintenance 83,170$ 83,170$ Total Incoming Costs 97,061$ 117,723$ 214,784$ Total Cost Adjustments -$ -$
Total Costs to be Allocated 1,001,250$ 117,723$ 1,118,974$ FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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87 DEPARTMENTAL EXPENSE DETAIL
001-120-0039 - Accounting
Distribution Percentage 44.75% 55.25%
Expense Type Expense ($)
Personnel
Salaries & Wages 719,303$ S 321,897$ 397,407$ Subtotal Personnel Cost 719,303$ 321,897$ 397,407$ Operating Services & Supplies
Internal Service Charges 126,554$ S 56,634$ 69,919$ M&O / Contractual Expenses 8,412$ S 3,765$ 4,648$ Other Professional and Contractual Services 208,239$ S 93,190$ 115,050$ Subtotal Operating Cost 343,205$ 153,588$ 189,617$ DEPARTMENTAL EXPENDITURES 1,062,509$ 475,485$ 587,024$ Disallowed Costs
Other Professional and Contractual Services (158,319)$ S (70,850)$ (87,470)$ Subtotal Disallowed Costs (158,319)$ (70,850)$ (87,470)$ Cost Adjustments
Subtotal Cost Adjustments -$ -$ -$ FUNCTIONAL COST 904,189$ 404,635$ 499,554$ First Allocation
Incoming - All Others 97,061$ 43,436$ 53,625$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs -$ -$ -$ Subtotal of First Allocation 1,001,250$ 448,071$ 553,179$ Second Allocation
Incoming - All Others 117,723$ 52,682$ 65,041$ Reallocate Admin Costs -$ -$ -$ Unallocated Costs -$ -$ -$ Subtotal of Second Allocation 117,723$ 52,682.48$ 65,040.69$ TOTAL ALLOCATED 1,118,974$ 500,754$ 618,220$ Spread
Method
Accounts
Payable
Accounts
Receivable
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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88 001-120-0039 - Accounting .
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ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total Accounts Payable .
.
001-030-0001 - City Clerk Administration 55.00 0.340% 1,525$ 1,525$ 1,525$ 001-050-0005 - City Attorney Municipal Legal Service 683.00 4.227% 18,941$ 18,941$ 18,941$ 001-100-0001 - City Manager Administration 80.00 0.495% 2,219$ 2,219$ 2,219$ 001-110-0001 / 0149 - Human Resources Admin / Admin Services 189.00 1.170% 5,241$ 5,241$ 5,241$ 001-120-0001 - Finance Administration 43.00 0.266% 1,192$ 1,192$ 1,192$ 001-120-0039 - Accounting 60.00 0.371% 1,664$ 1,664$ 1,664$ 001-120-0040 - Payroll & Benefits 9.00 0.056% 250$ 250$ 32$ 281$ 001-120-0042 - Purchasing 25.00 0.155% 693$ 693$ 88$ 781$ 001-120-0043 - Budget 13.00 0.080% 361$ 361$ 46$ 406$ 001-400-0036 - Custodial Maintenance 161.00 0.996% 4,465$ 4,465$ 564$ 5,029$ 001-400-0037 - Building Maintenance 1,028.00 6.363% 28,509$ 28,509$ 3,599$ 32,108$ 001-010-0001 - Mayor Administration 56.00 0.347% 1,553$ 1,553$ 196$ 1,749$ 001-020-0022 - City Council 64.00 0.396% 1,775$ 1,775$ 224$ 1,999$ 001-022-0009 - Elections 25.00 0.155% 693$ 693$ 88$ 781$ 001-023-0011 - Records Managment 11.00 0.068% 305$ 305$ 39$ 344$ 001-090-0053 - Non-departmental 177.00 1.096% 4,909$ 4,909$ 620$ 5,528$ 001-100-0067 - Customer & Neighborhood Services 5.00 0.031% 139$ 139$ 18$ 156$ 001-100-0133 - CATV 12.00 0.074% 333$ 333$ 42$ 375$ 001-100-0150 - Violence Intervention 6.00 0.037% 166$ 166$ 21$ 187$ 001-100-8751 - City Manager COVID-19 Activity 1.00 0.006% 28$ 28$ 4$ 31$ 001-110-8751 - Human Resources COVID-19 Activity 1.00 0.006% 28$ 28$ 4$ 31$ 001-120-0012 - Business Registration 78.00 0.483% 2,163$ 2,163$ 273$ 2,436$ 001-120-0017 - Treasurer 17.00 0.105% 471$ 471$ 60$ 531$ 001-160 - Capital Improvement Projects 9.00 0.056% 250$ 250$ 32$ 281$ 001-180-0001 - Community & Economic Development Administration 31.00 0.192% 860$ 860$ 109$ 968$ 001-180-0021 - Enforcement & Beautification 219.00 1.355% 6,073$ 6,073$ 767$ 6,840$ 001-180-0028 - Building and Safety 66.00 0.408% 1,830$ 1,830$ 231$ 2,061$ 001-180-0029 - Planning 52.00 0.322% 1,442$ 1,442$ 182$ 1,624$ 001-180-0144 - Economic Development 36.00 0.223% 998$ 998$ 126$ 1,124$ 001-180-8661 - Cannabis Cultivation 4.00 0.025% 111$ 111$ 14$ 125$ 001-210-0001 - Police Administration 385.00 2.383% 10,677$ 10,677$ 1,348$ 12,025$ 001-210-0062 - Public Safety Systems 67.00 0.415% 1,858$ 1,858$ 235$ 2,093$ 001-210-0078 - Patrol Field Services 91.00 0.563% 2,524$ 2,524$ 319$ 2,842$ 001-210-0081 - Traffic 27.00 0.167% 749$ 749$ 95$ 843$ 001-210-0082 - General Investigation 35.00 0.217% 971$ 971$ 123$ 1,093$ 001-210-0083 - Forensics Property 135.00 0.836% 3,744$ 3,744$ 473$ 4,217$ 001-210-0084 - Dispatch 1.00 0.006% 28$ 28$ 4$ 31$ 001-210-0085 - Records 43.00 0.266% 1,192$ 1,192$ 151$ 1,343$ 001-210-0086 - Personnel & Training 410.00 2.538% 11,370$ 11,370$ 1,435$ 12,806$ 001-210-0145 - Special Enforcement Teams 31.00 0.192% 860$ 860$ 109$ 968$ FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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89 001-120-0039 - Accounting .
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ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total 001-210-0147 - Intel/Emergency Management 2.00 0.012% 55$ 55$ 7$ 62$ 001-210-8652 - San Manuel CCF 2017-2020 35.00 0.217% 971$ 971$ 123$ 1,093$ 001-380-0001 - Parks Administration 224.00 1.386% 6,212$ 6,212$ 784$ 6,996$ 001-380-0069 - Aquatics 19.00 0.118% 527$ 527$ 67$ 593$ 001-380-0070 - Sports 38.00 0.235% 1,054$ 1,054$ 133$ 1,187$ 001-380-0071 - Center for Individual Developmnt 19.00 0.118% 527$ 527$ 67$ 593$ 001-380-0074 - Recreation & Community Programs 2.00 0.012% 55$ 55$ 7$ 62$ 001-380-0075 - Senior Services 60.00 0.371% 1,664$ 1,664$ 210$ 1,874$ 001-380-0077 - Outdoor Facilities 56.00 0.347% 1,553$ 1,553$ 196$ 1,749$ 001-380-0502 - RSVP CFDA 94.002 66.00 0.408% 1,830$ 1,830$ 231$ 2,061$ 001-380-0509 - Senior Companion 6.00 0.037% 166$ 166$ 21$ 187$ 001-380-0513 - Senior Nutrition CFDA 93.053 46.00 0.285% 1,276$ 1,276$ 161$ 1,437$ 001-380-1106 - Cemetery Administration 7.00 0.043% 194$ 194$ 25$ 219$ 001-400-0001 - Public Works Administration 32.00 0.198% 887$ 887$ 112$ 999$ 001-400-0025 - Capital Projects 46.00 0.285% 1,276$ 1,276$ 161$ 1,437$ 001-400-0027 - Stormwater Management 9.00 0.056% 250$ 250$ 32$ 281$ 001-400-0030 - Land Development 5.00 0.031% 139$ 139$ 18$ 156$ 001-400-0031 - Real Property 19.00 0.118% 527$ 527$ 67$ 593$ 001-400-0069 - Aquatics 234.00 1.448% 6,489$ 6,489$ 819$ 7,309$ 001-400-0072 - Parks Maintenance 446.00 2.760% 12,369$ 12,369$ 1,562$ 13,930$ 001-400-0088 - Street Maintenance 2.00 0.012% 55$ 55$ 7$ 62$ 001-400-0089 - Graffiti Removal 3.00 0.019% 83$ 83$ 11$ 94$ 001-400-0090 - Tree Maint (Urban Forestry) 29.00 0.179% 804$ 804$ 102$ 906$ 001-400-0092 - Street Light Maintenance 69.00 0.427% 1,914$ 1,914$ 242$ 2,155$ 001-400-0093 - Traffic Signal Maintenance 5.00 0.031% 139$ 139$ 18$ 156$ 001-400-0125 - Property Maintenance 174.00 1.077% 4,825$ 4,825$ 609$ 5,435$ 001-400-0151 - Storm Drain 1.00 0.006% 28$ 28$ 4$ 31$ 001-400-0152 - Traffic Signs & Markings 1.00 0.006% 28$ 28$ 4$ 31$ 001-400-1106 - Cemetery Administration 60.00 0.371% 1,664$ 1,664$ 210$ 1,874$ 001-400-8751 - COVID-29 Activity 2.00 0.012% 55$ 55$ 7$ 62$ 001-400-8790 - Bryce Hanes Park Landscape Maint 15.00 0.093% 416$ 416$ 53$ 469$ 001-470-0001 - Library Administration 155.00 0.959% 4,299$ 4,299$ 543$ 4,841$ 001-470-0049 - Support Services 54.00 0.334% 1,498$ 1,498$ 189$ 1,687$ 001-470-0063 - Central Library Services 32.00 0.198% 887$ 887$ 112$ 999$ 001-470-0064 - Branch Library Services 25.00 0.155% 693$ 693$ 88$ 781$ 001-470-8751 - Library COVID-19 Activity 4.00 0.025% 111$ 111$ 14$ 125$ 002-Bankruptcy Settlement 29.00 0.179% 804$ 804$ 102$ 906$ 005-General Plan Update 8.00 0.050% 222$ 222$ 28$ 250$ 107-Cable Television Fund 74.00 0.458% 2,052$ 2,052$ 259$ 2,311$ 108-Asset Forfeiture 80.00 0.495% 2,219$ 2,219$ 280$ 2,499$ 111-AB2766 Air Quality 63.00 0.390% 1,747$ 1,747$ 221$ 1,968$ 114-Emergency Solutions Grant CV1 19.00 0.118% 527$ 527$ 67$ 593$ 115-Emergency Solutions Grant CV2 8.00 0.050% 222$ 222$ 28$ 250$ FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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90 001-120-0039 - Accounting .
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ALLOCATION DETAIL .

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

Allocation Basis: # of AP Transactions
.

Source of Allocation: FY 20-21 AP Transactions
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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91 001-120-0039 - Accounting .
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ALLOCATION DETAIL .

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

Allocation Basis: # of AR Transactions
.

Source of Allocation: FY 20-21 AR Transactions
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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92 ALLOCATION SUMMARY
001-120-0039 - Accounting
001-030-0001 - City Clerk Administration 1,525$ 17,763$ 19,288$ 001-050-0005 - City Attorney Municipal Legal Service 18,941$ -$ 18,941$ 001-100-0001 - City Manager Administration 2,219$ 3,806$ 6,025$ 001-110-0001 / 0149 - Human Resources Admin / Admin Services 5,241$ 16,494$ 21,735$ 001-120-0001 - Finance Administration 1,192$ 65,976$ 67,168$ 001-120-0039 - Accounting 1,664$ -$ 1,664$ 001-120-0040 - Payroll & Benefits 281$ -$ 281$ 001-120-0042 - Purchasing 781$ -$ 781$ 001-120-0043 - Budget 406$ -$ 406$
001-400-0036 - Custodial Maintenance 5,029$ -$ 5,029$ 001-400-0037 - Building Maintenance 32,108$ -$ 32,108$ 001-010-0001 - Mayor Administration 1,749$ -$ 1,749$ 001-020-0022 - City Council 1,999$ -$ 1,999$ 001-022-0009 - Elections 781$ -$ 781$
001-023-0011 - Records Managment 344$ -$ 344$ 001-090-0053 - Non-departmental 5,528$ -$ 5,528$ 001-100-0067 - Customer & Neighborhood Services 156$ -$ 156$ 001-100-0133 - CATV 375$ -$ 375$
001-100-0150 - Violence Intervention 187$ -$ 187$ 001-100-8751 - City Manager COVID-19 Activity 31$ -$ 31$ 001-110-8751 - Human Resources COVID-19 Activity 31$ -$ 31$ 001-120-0012 - Business Registration 2,436$ -$ 2,436$ 001-120-0017 - Treasurer 531$ -$ 531$
001-160 - Capital Improvement Projects 281$ -$ 281$ 001-180-0001 - Community & Economic Development Administration 968$ -$ 968$ 001-180-0021 - Enforcement & Beautification 6,840$ -$ 6,840$ 001-180-0028 - Building and Safety 2,061$ -$ 2,061$ 001-180-0029 - Planning 1,624$ 1,452$ 3,077$
001-180-0144 - Economic Development 1,124$ -$ 1,124$ Total
Accounts
Payable
Accounts
Receivable
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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93 ALLOCATION SUMMARY
001-120-0039 - Accounting
Total
Accounts
Payable
Accounts
Receivable
001-180-8661 - Cannabis Cultivation 125$ 2,905$ 3,030$ 001-210-0001 - Police Administration 12,025$ -$ 12,025$ 001-210-0062 - Public Safety Systems 2,093$ -$ 2,093$ 001-210-0078 - Patrol Field Services 2,842$ 406,697$ 409,540$ 001-210-0081 - Traffic 843$ -$ 843$
001-210-0082 - General Investigation 1,093$ -$ 1,093$ 001-210-0083 - Forensics Property 4,217$ -$ 4,217$ 001-210-0084 - Dispatch 31$ -$ 31$
001-210-0085 - Records 1,343$ -$ 1,343.04$ 001-210-0086 - Personnel & Training 12,806$ -$ 12,806$ 001-210-0145 - Special Enforcement Teams 968$ -$ 968$ 001-210-0147 - Intel/Emergency Management 62$ -$ 62$ 001-210-8652 - San Manuel CCF 2017-2020 1,093$ -$ 1,093$ 001-380-0001 - Parks Administration 6,996$ -$ 6,996$ 001-380-0069 - Aquatics 593$ -$ 593$
001-380-0070 - Sports 1,187$ -$ 1,187$
001-380-0071 - Center for Individual Developmnt 593$ -$ 593$ 001-380-0074 - Recreation & Community Programs 62$ -$ 62$ 001-380-0075 - Senior Services 1,874$ -$ 1,874$ 001-380-0077 - Outdoor Facilities 1,749$ -$ 1,749$ 001-380-0502 - RSVP CFDA 94.002 2,061$ -$ 2,061$ 001-380-0509 - Senior Companion 187$ -$ 187$ 001-380-0513 - Senior Nutrition CFDA 93.053 1,437$ -$ 1,437$ 001-380-1106 - Cemetery Administration 219$ -$ 219$ 001-400-0001 - Public Works Administration 999$ 50,837$ 51,837$ 001-400-0025 - Capital Projects 1,437$ -$ 1,437$ 001-400-0027 - Stormwater Management 281$ -$ 281$ 001-400-0030 - Land Development 156$ -$ 156$ 001-400-0031 - Real Property 593$ -$ 593$ FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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94 ALLOCATION SUMMARY
001-120-0039 - Accounting
Total
Accounts
Payable
Accounts
Receivable
001-400-0069 - Aquatics 7,309$ -$ 7,309$
001-400-0072 - Parks Maintenance 13,930$ -$ 13,930$ 001-400-0088 - Street Maintenance 62$ -$ 62$ 001-400-0089 - Graffiti Removal 94$ -$ 94$ 001-400-0090 - Tree Maint (Urban Forestry) 906$ -$ 906$ 001-400-0092 - Street Light Maintenance 2,155$ -$ 2,155$ 001-400-0093 - Traffic Signal Maintenance 156$ -$ 156$ 001-400-0125 - Property Maintenance 5,435$ -$ 5,435$ 001-400-0151 - Storm Drain 31$ -$ 31$ 001-400-0152 - Traffic Signs & Markings 31$ -$ 31$ 001-400-1106 - Cemetery Administration 1,874$ -$ 1,874$ 001-400-8751 - COVID-29 Activity 62$ -$ 62$ 001-400-8790 - Bryce Hanes Park Landscape Maint 469$ -$ 469$ 001-470-0001 - Library Administration 4,841$ -$ 4,841$ 001-470-0049 - Support Services 1,687$ -$ 1,687$ 001-470-0063 - Central Library Services 999$ -$ 999$ 001-470-0064 - Branch Library Services 781$ -$ 781$ 001-470-8751 - Library COVID-19 Activity 125$ -$ 125$ 002-Bankruptcy Settlement 906$ -$ 906$ 005-General Plan Update 250$ -$ 250$
107-Cable Television Fund 2,311$ -$ 2,311$ 108-Asset Forfeiture 2,499$ -$ 2,499$
111-AB2766 Air Quality 1,968$ -$ 1,968$
114-Emergency Solutions Grant CV1 593$ -$ 593$ 115-Emergency Solutions Grant CV2 250$ -$ 250$ 116-Emergency Solutions Grant 14.231 1,530$ -$ 1,530$ 117-Home Improvement Part 14.239 1,156$ -$ 1,156$ 118-Gang and Street Asset Forfeiture 94$ -$ 94$ 119-Community Developmnt Block Grant 2,873$ -$ 2,873$ FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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95 ALLOCATION SUMMARY
001-120-0039 - Accounting
Total
Accounts
Payable
Accounts
Receivable
120-Neighborhood Stabil Prog (NSP1) 718$ -$ 718$ 123-Federal Grant Programs 43,508$ -$ 43,508$ 124-Animal Control 7,652$ 11,620$ 19,272$
125-RMRA-GAS TAX 3,030$ -$ 3,030$
126-Gas Tax Fund 38,636$ -$ 38,636$
127-Low Mod Housing Fund 94$ -$ 94$
128-Traffic Safety 2,186$ -$ 2,186$
129-Measure I 4,685$ 15,977$ 20,662$
131-CDBG-CV 1 4,498$ -$ 4,498$
208-Verdemont Capital Project 187$ -$ 187$ 246-Public Improvement Fund 281$ -$ 281$ 247-Cultural Developmnt Construction 10,744$ -$ 10,744$ 248-Storm Drain Construction 1,593$ -$ 1,593$ 254-Assessment District 64,310$ -$ 64,310$
263-Local Regional Circulation 1,905$ -$ 1,905$ 264-Regional Circulation System 3,155$ -$ 3,155$ 266-Public Use Facilities 125$ -$ 125$ 268-AB 1600 Parkland and Op 31$ -$ 31$ 269-Quimby Act Parkland 94$ -$ 94$
527-Integrated Waste Management 3,592$ -$ 3,592$ 629-Liability Insurance Fund 2,905$ -$ 2,905$ 635-Fleet Services Fund 67,870$ -$ 67,870$
678-Workers Compensation 6,653$ -$ 6,653$ 679-Information Technology 15,929$ 17,430$ 33,359$ 710-Successor Agency 4,591$ -$ 4,591$
Other -$ 7,262$ 7,262$
Total 500,754$ 618,220$ 1,118,974$
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96 7 P ayroll & Benefits
The Payroll and Benefits Division is part of the Finance Department and manages the processing of payroll and benefits on behalf of all City staff. The costs for Payroll and Benefits are allocated to Receiving Departments as follows:

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

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

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

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

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

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

• RFP Support - represents costs associated with creating a fair bidding environment that is consistent with City policies and procedures, by developing requests for proposals and bids on behalf of City departments. These costs are allocated based on the number of Bids and Requests for Proposals (RFP’s) by department.

• PO Support - represents costs associated with processing and overseeing Purchase Orders (PO’s), reconciling and reviewing the PO’s, managing vendor accounts, and addressing purchasing-related questions . These costs are allocated based on 50% number of PO’s and 50% PO Value by department.

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

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

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

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

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

Allocation Basis: # of Bids / RFP's
.

Source of Allocation: RFP Report
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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001-120-0042 - Purchasing .
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ALLOCATION DETAIL .

Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total PO Support .
.
001-030-0001 - City Clerk Administration 0.00 0.100% 91$ 91$ 91$ 001-050-0005 - City Attorney Municipal Legal Service 0.07 7.108% 6,514$ 6,514$ 6,514$ 001-100-0001 - City Manager Administration 0.01 1.171% 1,073$ 1,073$ 1,073$ 001-110-0001 / 0149 - Human Resources Admin / Admin Services 0.01 1.124% 1,030$ 1,030$ 1,030$ 001-120-0001 - Finance Administration 0.00 0.182% 167$ 167$ 167$ 001-120-0039 - Accounting 0.01 0.620% 569$ 569$ 569$ 001-400-0036 - Custodial Maintenance 0.00 0.361% 331$ 331$ 86$ 418$ 001-400-0037 - Building Maintenance 0.05 5.175% 4,743$ 4,743$ 1,235$ 5,978$ 001-010-0001 - Mayor Administration 0.00 0.133% 121$ 121$ 32$ 153$ 001-021-0023 - Council Support 0.01 0.750% 688$ 688$ 179$ 867$ 001-022-0009 - Elections 0.00 0.412% 377$ 377$ 98$ 475$ 001-090-0053 - Non-departmental 0.00 0.124% 114$ 114$ 30$ 143$ 001-100-0133 - CATV 0.00 0.103% 95$ 95$ 25$ 119$ 001-100-0150 - Violence Intervention 0.00 0.175% 160$ 160$ 42$ 202$ 001-120-0012 - Business Registration 0.00 0.093% 85$ 85$ 22$ 107$ 001-120-0017 - Treasurer 0.00 0.111% 102$ 102$ 27$ 129$ 001-160 - Capital Improvement Projects 0.01 0.949% 869$ 869$ 226$ 1,096$ 001-180-0001 - Community & Economic Development Administration 0.00 0.039% 36$ 36$ 9$ 45$ 001-180-0021 - Enforcement & Beautification 0.01 0.634% 581$ 581$ 151$ 733$ 001-180-0028 - Building and Safety 0.03 2.568% 2,353$ 2,353$ 613$ 2,966$ 001-180-0029 - Planning 0.00 0.042% 38$ 38$ 10$ 48$ 001-180-0144 - Economic Development 0.00 0.102% 93$ 93$ 24$ 118$ 001-180-8661 - Cannabis Cultivation 0.00 0.186% 171$ 171$ 44$ 215$ 001-210-0001 - Police Administration 0.01 1.310% 1,201$ 1,201$ 313$ 1,514$ 001-210-0062 - Public Safety Systems 0.02 1.581% 1,449$ 1,449$ 377$ 1,826$ 001-210-0078 - Patrol Field Services 0.01 1.004% 921$ 921$ 240$ 1,160$ 001-210-0081 - Traffic 0.00 0.240% 220$ 220$ 57$ 277$ 001-210-0082 - General Investigation 0.00 0.390% 357$ 357$ 93$ 450$ 001-210-0083 - Forensics Property 0.01 0.753% 690$ 690$ 180$ 870$ 001-210-0084 - Dispatch 0.00 0.033% 30$ 30$ 8$ 38$ 001-210-0085 - Records 0.00 0.070% 64$ 64$ 17$ 81$ 001-210-0086 - Personnel & Training 0.02 1.772% 1,624$ 1,624$ 423$ 2,047$ 001-210-0145 - Special Enforcement Teams 0.00 0.430% 395$ 395$ 103$ 497$ 001-210-0147 - Intel/Emergency Management 0.00 0.032% 30$ 30$ 8$ 37$ 001-210-8652 - San Manuel CCF 2017-2020 0.02 1.535% 1,407$ 1,407$ 366$ 1,773$ 001-380-0001 - Parks Administration 0.00 0.435% 398$ 398$ 104$ 502$ 001-380-0069 - Aquatics 0.00 0.335% 307$ 307$ 80$ 387$ 001-380-0070 - Sports 0.01 0.562% 515$ 515$ 134$ 650$ 001-380-0071 - Center for Individual Developmnt 0.00 0.355% 325$ 325$ 85$ 410$ 001-380-0074 - Recreation & Community Programs 0.00 0.069% 63$ 63$ 16$ 80$ FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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001-120-0042 - Purchasing .
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ALLOCATION DETAIL .

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

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

Allocation Basis: 50% # of PO's and 50% Value of PO's
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Source of Allocation: PO Report
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ALLOCATION SUMMARY
001-120-0042 - Purchasing
001-030-0001 - City Clerk Administration 6,456$ 91$ 6,547$ 001-050-0005 - City Attorney Municipal Legal Service -$ 6,514$ 6,514$ 001-100-0001 - City Manager Administration 9,684$ 1,073$ 10,756$ 001-110-0001 / 0149 - Human Resources Admin / Admin Services 6,456$ 1,030$ 7,486$ 001-120-0001 - Finance Administration 6,456$ 167$ 6,623$ 001-120-0039 - Accounting -$ 569$ 569$
001-400-0036 - Custodial Maintenance -$ 418$ 418$ 001-400-0037 - Building Maintenance 4,201$ 5,978$ 10,179$ 001-010-0001 - Mayor Administration -$ 153$ 153$ 001-021-0023 - Council Support -$ 867$ 867$ 001-022-0009 - Elections -$ 475$ 475$
001-090-0053 - Non-departmental -$ 143$ 143$ 001-100-0067 - Customer & Neighborhood Services 4,201$ -$ 4,201$ 001-100-0133 - CATV 8,402$ 119$ 8,521$
001-100-0150 - Violence Intervention -$ 202$ 202$ 001-120-0012 - Business Registration -$ 107$ 107$ 001-120-0017 - Treasurer -$ 129$ 129$
001-160 - Capital Improvement Projects -$ 1,096$ 1,096$ 001-180-0001 - Community & Economic Development Administration 4,201$ 45$ 4,246$ 001-180-0021 - Enforcement & Beautification 8,402$ 733$ 9,134$ 001-180-0028 - Building and Safety 4,201$ 2,966$ 7,167$ 001-180-0029 - Planning -$ 48$ 48$
001-180-0144 - Economic Development -$ 118$ 118$ 001-180-8661 - Cannabis Cultivation -$ 215$ 215$ 001-210-0001 - Police Administration 42,008$ 1,514$ 43,522$ 001-210-0062 - Public Safety Systems -$ 1,826$ 1,826$ 001-210-0078 - Patrol Field Services -$ 1,160$ 1,160$ 001-210-0081 - Traffic -$ 277$ 277$
001-210-0082 - General Investigation -$ 450$ 450$ 001-210-0083 - Forensics Property -$ 870$ 870$ RFP
Support
PO
Support Total
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ALLOCATION SUMMARY
001-120-0042 - Purchasing
RFP
Support
PO
Support Total
001-210-0084 - Dispatch -$ 38$ 38$
001-210-0085 - Records -$ 81$ 81$
001-210-0086 - Personnel & Training -$ 2,047$ 2,047$ 001-210-0145 - Special Enforcement Teams -$ 497$ 497$ 001-210-0147 - Intel/Emergency Management -$ 37$ 37$ 001-210-8652 - San Manuel CCF 2017-2020 -$ 1,773$ 1,773$ 001-380-0001 - Parks Administration -$ 502$ 502$ 001-380-0069 - Aquatics -$ 387$ 387$
001-380-0070 - Sports -$ 650$ 650$
001-380-0071 - Center for Individual Developmnt -$ 410$ 410$ 001-380-0074 - Recreation & Community Programs -$ 80$ 80$ 001-380-0075 - Senior Services -$ 805$ 805$ 001-380-0077 - Outdoor Facilities 12,603$ 1,088$ 13,691$ 001-380-0502 - RSVP CFDA 94.002 -$ 226$ 226$ 001-380-0509 - Senior Companion -$ 302$ 302$ 001-380-0513 - Senior Nutrition CFDA 93.053 -$ 378$ 378$ 001-380-1106 - Cemetery Administration -$ 218$ 218$ 001-400-0001 - Public Works Administration 4,201$ 244$ 4,445$ 001-400-0025 - Capital Projects -$ 286$ 286$ 001-400-0027 - Stormwater Management -$ 112$ 112$ 001-400-0031 - Real Property -$ 39$ 39$ 001-400-0069 - Aquatics -$ 873$ 873$
001-400-0072 - Parks Maintenance -$ 3,255$ 3,255$ 001-400-0088 - Street Maintenance -$ 202$ 202$ 001-400-0089 - Graffiti Removal -$ 83$ 83$ 001-400-0090 - Tree Maint (Urban Forestry) -$ 199$ 199$ 001-400-0092 - Street Light Maintenance -$ 263$ 263$ 001-400-0093 - Traffic Signal Maintenance -$ 589$ 589$ 001-400-0125 - Property Maintenance -$ 1,183$ 1,183$ 001-400-0151 - Storm Drain -$ 186$ 186$
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ALLOCATION SUMMARY
001-120-0042 - Purchasing
RFP
Support
PO
Support Total
001-400-0152 - Traffic Signs & Markings -$ 128$ 128$ 001-400-1106 - Cemetery Administration -$ 315$ 315$ 001-400-8790 - Bryce Hanes Park Landscape Maint -$ 87$ 87$ 001-470-0001 - Library Administration 4,201$ 372$ 4,573$ 001-470-0049 - Support Services -$ 409$ 409$ 001-470-0063 - Central Library Services -$ 165$ 165$ 001-470-0064 - Branch Library Services -$ 212$ 212$ 005-General Plan Update -$ 712$ 712$
107-Cable Television Fund -$ 691$ 691$
108-Asset Forfeiture -$ 819$ 819$
111-AB2766 Air Quality -$ 338$ 338$
114-Emergency Solutions Grant CV1 -$ 1,395$ 1,395$ 115-Emergency Solutions Grant CV2 -$ 266$ 266$ 116-Emergency Solutions Grant 14.231 -$ 834$ 834$ 117-Home Improvement Part 14.239 4,201$ 200$ 4,401$ 118-Gang and Street Asset Forfeiture -$ 49$ 49$ 119-Community Developmnt Block Grant -$ 1,707$ 1,707$ 120-Neighborhood Stabil Prog (NSP1) -$ 173$ 173$ 123-Federal Grant Programs 8,402$ 9,266$ 17,667$ 124-Animal Control 8,402$ 3,062$ 11,463$
125-RMRA-GAS TAX -$ 5,441$ 5,441$
126-Gas Tax Fund -$ 7,767$ 7,767$
127-Low Mod Housing Fund -$ 96$ 96$
128-Traffic Safety -$ 1,141$ 1,141$
129-Measure I -$ 2,913$ 2,913$
131-CDBG-CV 1 -$ 1,036$ 1,036$
208-Verdemont Capital Project -$ 88$ 88$ 247-Cultural Developmnt Construction -$ 3,438$ 3,438$ 248-Storm Drain Construction -$ 398$ 398$ 254-Assessment District -$ 162$ 162$
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ALLOCATION SUMMARY
001-120-0042 - Purchasing
RFP
Support
PO
Support Total
263-Local Regional Circulation -$ 446$ 446$ 264-Regional Circulation System -$ 1,580$ 1,580$ 266-Public Use Facilities -$ 595$ 595$
268-AB 1600 Parkland and Op -$ 261$ 261$ 269-Quimby Act Parkland -$ 614$ 614$
527-Integrated Waste Management -$ 1,346$ 1,346$ 629-Liability Insurance Fund -$ 1,379$ 1,379$ 635-Fleet Services Fund 4,201$ 8,214$ 12,415$
678-Workers Compensation -$ 627$ 627$
679-Information Technology 8,402$ 7,886$ 16,287$ 710-Successor Agency -$ 46$ 46$
Total 159,277$ 113,059$ 272,336$
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9 Budget
The Budget Division is part of the Finance Department and is responsible for leading City Departments through annual budget development and drafting City-wide operating and capital budgets for City Council review and approval. Following budget adoption, the Budget Division oversees compliance measures to ensure that budget operations are consistent with the approved budget. The Budget Division’s costs are allocated to Receiving Departments as follows:

• Operating Budget - represents costs associated with developing the operating budget used for the day-to-day actions of City Departments. This support includes developing the budget narrative, budget templates, and presenting the budget for adoption. These costs are allocated based on FY 20-21 audited actual expenditures. 2 • Capital Budget - represents costs associated with developing the capital budget based upon the funds and anticipated projects within the City. These costs are allocated based on a five-year (5-year) average of capital budgeted expenditures.

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

2 The following cost categories : debt service interest, debt service principal, transfers out, and any large one -time expenditures (i.e. non-departmental, etc.) were excluded from the audited actual expenditures.

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

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

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

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

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

Allocation Basis: Audited Actuals
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ALLOCATION DETAIL .

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

Allocation Basis: 5 Yr. Avg Capital Budgeted Expenditures .

Source of Allocation: FY 20-21 CIP
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ALLOCATION SUMMARY
001-120-0043 - Budget
001-030-0001 - City Clerk Administration 834$ -$ 834$ 001-050-0005 - City Attorney Municipal Legal Service 7,198$ -$ 7,198$ 001-100-0001 - City Manager Administration 2,548$ -$ 2,548$ 001-110-0001 / 0149 - Human Resources Admin / Admin Services 2,231$ -$ 2,231$ 001-120-0001 - Finance Administration 852$ -$ 852$ 001-120-0039 - Accounting 2,105$ -$ 2,105$
001-120-0040 - Payroll & Benefits 495$ -$ 495$ 001-120-0042 - Purchasing 260$ -$ 260$
001-120-0043 - Budget 695$ -$ 695$
001-400-0036 - Custodial Maintenance 3,164$ -$ 3,164$ 001-400-0037 - Building Maintenance 4,492$ -$ 4,492$ 001-010-0001 - Mayor Administration 1,077$ -$ 1,077$ 001-020-0022 - City Council 1,113$ -$ 1,113$ 001-021-0023 - Council Support 814$ -$ 814$ 001-022-0009 - Elections 648$ -$ 648$
001-023-0011 - Records Managment 276$ -$ 276$ 001-024-8751 - City Clerk COVID 19 Activity 2$ -$ 2$ 001-100-0016 - Air Quality & Rideshare 132$ -$ 132$ 001-100-0067 - Customer & Neighborhood Services 1,283$ -$ 1,283$ 001-100-0133 - CATV 406$ -$ 406$
001-100-0150 - Violence Intervention 617$ -$ 617$ 001-100-8751 - City Manager COVID-19 Activity 45$ -$ 45$ 001-120-0012 - Business Registration 1,918$ -$ 1,918$ 001-120-0017 - Treasurer 327$ -$ 327$
001-120-8751 - Finance COVID-19 Activity 52$ -$ 52$ 001-160 - Capital Improvement Projects 2,283$ -$ 2,283$ 001-180-0001 - Community & Economic Development Administration 1,344$ -$ 1,344$ 001-180-0021 - Enforcement & Beautification 2,905$ -$ 2,905$ Operating
Budget
Capital
Budget Total
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ALLOCATION SUMMARY
001-120-0043 - Budget
Operating
Budget
Capital
Budget Total
001-180-0028 - Building and Safety 6,039$ -$ 6,039$ 001-180-0029 - Planning 1,930$ -$ 1,930$
001-180-0125 - Property Maintenance 0$ -$ 0$ 001-180-0144 - Economic Development 399$ -$ 399$ 001-180-8661 - Cannabis Cultivation 37$ -$ 37$ 001-180-8751 - Community & Economic Development COVID-19 Activity 67$ -$ 67$ 001-210-0001 - Police Administration 11,985$ -$ 11,985$ 001-210-0062 - Public Safety Systems 2,340$ -$ 2,340$ 001-210-0078 - Patrol Field Services 104,456$ -$ 104,456$ 001-210-0080 - Gang & Multiple Enforcement Team 2$ -$ 2$ 001-210-0081 - Traffic 5,344$ -$ 5,344$
001-210-0082 - General Investigation 22,417$ -$ 22,417$ 001-210-0083 - Forensics Property 2,838$ -$ 2,838$ 001-210-0084 - Dispatch 7,323$ -$ 7,323$
001-210-0085 - Records 3,051$ -$ 3,051$
001-210-0086 - Personnel & Training 4,924$ -$ 4,924$ 001-210-0145 - Special Enforcement Teams 15,234$ -$ 15,234$ 001-210-0147 - Intel/Emergency Management 3,561$ -$ 3,561$ 001-210-0150 - Violence Intervention 102$ -$ 102$ 001-210-4911 - PD Special Events Reimb OT 1,395$ -$ 1,395$ 001-210-5076 - Fireworks Enforcement 118$ -$ 118$ 001-210-8652 - San Manuel CCF 2017-2020 3,395$ -$ 3,395$ 001-210-8654 - Dignity Health 1,108$ -$ 1,108$ 001-210-8751 - Police COVID-19 Activity 1,292$ -$ 1,292$ 001-210-8775 - Floyd Incident May 2020 1$ -$ 1$ 001-380-0001 - Parks Administration 3,653$ -$ 3,653$ 001-380-0069 - Aquatics 646$ -$ 646$
001-380-0070 - Sports 127$ -$ 127$
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ALLOCATION SUMMARY
001-120-0043 - Budget
Operating
Budget
Capital
Budget Total
001-380-0071 - Center for Individual Developmnt 346$ -$ 346$ 001-380-0074 - Recreation & Community Programs 340$ -$ 340$ 001-380-0075 - Senior Services 429$ -$ 429$ 001-380-0077 - Outdoor Facilities 564$ -$ 564$ 001-380-0502 - RSVP CFDA 94.002 187$ -$ 187$ 001-380-0509 - Senior Companion 236$ -$ 236$ 001-380-0513 - Senior Nutrition CFDA 93.053 223$ -$ 223$ 001-380-1106 - Cemetery Administration 305$ -$ 305$ 001-380-8751 - Parks COVID-19 Activity 54$ -$ 54$ 001-400-0001 - Public Works Administration 1,166$ -$ 1,166$ 001-400-0025 - Capital Projects 3,908$ -$ 3,908$ 001-400-0026 - Traffic Engineering 1,516$ -$ 1,516$ 001-400-0027 - Stormwater Management 1,030$ -$ 1,030$ 001-400-0030 - Land Development 1,371$ -$ 1,371$ 001-400-0031 - Real Property 598$ -$ 598$ 001-400-0069 - Aquatics 490$ -$ 490$
001-400-0072 - Parks Maintenance 9,334$ -$ 9,334$ 001-400-0088 - Street Maintenance 2,674$ -$ 2,674$ 001-400-0089 - Graffiti Removal 650$ -$ 650$ 001-400-0090 - Tree Maint (Urban Forestry) 1,539$ -$ 1,539$ 001-400-0091 - Concrete Maintence 369$ -$ 369$ 001-400-0092 - Street Light Maintenance 314$ -$ 314$ 001-400-0093 - Traffic Signal Maintenance 804$ -$ 804$ 001-400-0099 - Right of Way Cleaning 457$ -$ 457$ 001-400-0125 - Property Maintenance 667$ -$ 667$ 001-400-0151 - Storm Drain 237$ -$ 237$
001-400-0152 - Traffic Signs & Markings 602$ -$ 602$ 001-400-1106 - Cemetery Administration 459$ -$ 459$ FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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ALLOCATION SUMMARY
001-120-0043 - Budget
Operating
Budget
Capital
Budget Total
001-400-8751 - COVID-29 Activity 323$ -$ 323$ 001-400-8790 - Bryce Hanes Park Landscape Maint 69$ -$ 69$ 001-470-0001 - Library Administration 1,066$ -$ 1,066$ 001-470-0049 - Support Services 838$ -$ 838$ 001-470-0063 - Central Library Services 1,411$ -$ 1,411$ 001-470-0064 - Branch Library Services 383$ -$ 383$ 001-470-8751 - Library COVID-19 Activity 4$ -$ 4$ 002-Bankruptcy Settlement 1,078$ -$ 1,078$
005-General Plan Update 771$ -$ 771$
107-Cable Television Fund 385$ -$ 385$
108-Asset Forfeiture 2,024$ -$ 2,024$
111-AB2766 Air Quality 1,623$ -$ 1,623$
114-Emergency Solutions Grant CV1 482$ -$ 482$ 115-Emergency Solutions Grant CV2 368$ -$ 368$ 116-Emergency Solutions Grant 14.231 927$ -$ 927$ 117-Home Improvement Part 14.239 216$ -$ 216$ 118-Gang and Street Asset Forfeiture 138$ -$ 138$ 119-Community Developmnt Block Grant 2,260$ 15,042$ 17,301$ 120-Neighborhood Stabil Prog (NSP1) 1,946$ -$ 1,946$ 123-Federal Grant Programs 24,716$ 15,070$ 39,787$
124-Animal Control 5,845$ 422$ 6,268$
125-RMRA-GAS TAX 9,375$ 20,836$ 30,212$
126-Gas Tax Fund 12,493$ -$ 12,493$
127-Low Mod Housing Fund 24$ -$ 24$
128-Traffic Safety 2,742$ -$ 2,742$
129-Measure I 9,947$ 7,815$ 17,762$
131-CDBG-CV 1 266$ -$ 266$
140-PLHA Program 2$ -$ 2$
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ALLOCATION SUMMARY
001-120-0043 - Budget
Operating
Budget
Capital
Budget Total
208-Verdemont Capital Project 22$ -$ 22$ 246-Public Improvement Fund 109$ 2,816$ 2,924$ 247-Cultural Developmnt Construction 3,749$ 5,631$ 9,380$ 248-Storm Drain Construction 3,850$ 9,855$ 13,705$ 254-Assessment District 3,180$ -$ 3,180$
258-Prop 1B Local Street -$ 4,364$ 4,364$
263-Local Regional Circulation 653$ -$ 653$ 264-Regional Circulation System 6,326$ 18,841$ 25,167$ 266-Public Use Facilities 707$ 1,689$ 2,397$ 268-AB 1600 Parkland and Op 281$ -$ 281$ 269-Quimby Act Parkland 707$ 2,816$ 3,522$
527-Integrated Waste Management 1,366$ -$ 1,366$ 629-Liability Insurance Fund 18,928$ -$ 18,928$ 635-Fleet Services Fund 8,404$ -$ 8,404$
678-Workers Compensation 550$ -$ 550$
679-Information Technology 11,053$ -$ 11,053$ 710-Successor Agency 4,413$ -$ 4,413$
Total 420,794$ 105,198$ 525,992$
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10 Custodial Maintenance
The Custodial Maintenance Division is part of the Public Works Department and is responsible for providing janitorial services to City facilities. The Division’s costs are allocated to Receiving Departments as follows:

• Custodial Services - represents costs associated with providing routine janitorial services to City owned and occupied buildings. These costs are allocated based on hours of custodial services per building maintained.

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

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

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

Allocation Basis: Hours of Custodial Services per Building Maintained .

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

• Building Maintenance - represents costs associated with the daily upkeep and repair of City-owned and occupied facilities. These costs are allocated based on the number of work orders by location.

• City Hall Security - represents costs associated with maintaining the security of the City Hall building and occupants. These costs are allocated based on the number of full-time employees per City Hall departments.

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

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

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

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

Allocation Basis: # of Work Orders
.

Source of Allocation: FY 20-21 Work Orders
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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001-400-0037 - Building Maintenance .
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ALLOCATION DETAIL .

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

Allocation Basis: # of FTE per City Hall Dept
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ALLOCATION SUMMARY
001-400-0037 - Building Maintenance
001-030-0001 - City Clerk Administration 3,447$ -$ 3,447$ 001-050-0005 - City Attorney Municipal Legal Service 7,617$ 6,245$ 13,862$ 001-100-0001 - City Manager Administration 53,317$ 43,714$ 97,031$ 001-110-0001 / 0149 - Human Resources Admin / Admin Services 62,496$ 49,959$ 112,455$ 001-120-0001 - Finance Administration 26,169$ 12,490$ 38,659$ 001-120-0039 - Accounting 45,700$ 37,469$ 83,170$ 001-120-0040 - Payroll & Benefits 15,233$ 12,490$ 27,723$ 001-120-0042 - Purchasing 15,233$ 12,490$ 27,723$ 001-120-0043 - Budget 30,467$ 24,980$ 55,447$
001-400-0036 - Custodial Maintenance 24,044$ -$ 24,044$ 001-400-0037 - Building Maintenance 17,396$ -$ 17,396$ 001-010-0001 - Mayor Administration 23,250$ 19,324$ 42,574$ 001-020-0022 - City Council 54,249$ 45,090$ 99,339$ 001-021-0023 - Council Support 15,500$ 12,883$ 28,383$ 001-022-0009 - Elections 202$ -$ 202$ 001-023-0011 - Records Managment 1,129$ -$ 1,129$ 001-100-0016 - Air Quality & Rideshare 7,750$ 6,441$ 14,191$ 001-120-0012 - Business Registration 9,652$ -$ 9,652$ 001-120-0017 - Treasurer 7,750$ 6,441$ 14,191$ 001-180-0001 - Community & Economic Development Administration 3,463$ -$ 3,463$ 001-180-0021 - Enforcement & Beautification 5,132$ -$ 5,132$ 001-180-0028 - Building and Safety 5,083$ -$ 5,083$ 001-180-0029 - Planning 3,666$ -$ 3,666$ 001-180-0144 - Economic Development 733$ -$ 733$ 001-210-0001 - Police Administration 216,171$ -$ 216,171$ 001-380-0001 - Parks Administration 5,644$ -$ 5,644$ 001-380-0074 - Recreation & Community Programs 331,144$ -$ 331,144$ Building
Maintenance
City Hall
Security Total
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ALLOCATION SUMMARY
001-400-0037 - Building Maintenance
Building
Maintenance
City Hall
Security Total
001-400-0001 - Public Works Administration 6,764$ -$ 6,764$ 001-400-0025 - Capital Projects 37,430$ -$ 37,430$ 001-400-0026 - Traffic Engineering 7,116$ -$ 7,116$ 001-400-0030 - Land Development 4,066$ -$ 4,066$ 001-400-0069 - Aquatics 2,255$ -$ 2,255$ 001-400-0072 - Parks Maintenance 19,730$ -$ 19,730$ 001-400-0088 - Street Maintenance 13,529$ -$ 13,529$ 001-400-0089 - Graffiti Removal 8,117$ -$ 8,117$ 001-400-0090 - Tree Maint (Urban Forestry) 12,965$ -$ 12,965$ 001-400-0091 - Concrete Maintence 8,343$ -$ 8,343$ 001-400-0092 - Street Light Maintenance 338$ -$ 338$ 001-400-0093 - Traffic Signal Maintenance 14,093$ -$ 14,093$ 001-400-0099 - Right of Way Cleaning 17,137$ -$ 17,137$ 001-400-0151 - Storm Drain 7,215$ -$ 7,215$ 001-400-0152 - Traffic Signs & Markings 3,382$ -$ 3,382$ 001-400-1106 - Cemetery Administration 2,255$ -$ 2,255$ 001-470-0001 - Library Administration 108,615$ -$ 108,615$ 117-Home Improvement Part 14.239 733$ -$ 733$ 119-Community Developmnt Block Grant 4,399$ -$ 4,399$ 124-Animal Control 120,271$ -$ 120,271$
629-Liability Insurance Fund 46,499$ 38,649$ 85,148$ 635-Fleet Services Fund 29,989$ -$ 29,989$ 678-Workers Compensation 46,499$ 38,649$ 85,148$ 679-Information Technology 13,216$ -$ 13,216$ Fire 7,418$ -$ 7,418$
Other 49,804$ -$ 49,804$
Total 1,583,818$ 367,314$ 1,951,132$
FY20-21 TITLE 2 CFR 200 COMPLIANT COST ALLOCATION PLAN
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9. Certificate of Indirect Costs
The following page provides the certification letter of indirect costs for the City of San Bernardino’s Title 2 CFR 200 Compliant Cost Allocation Plan.

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CITY OF SAN BERNARDINO, CALIFORNIA

CERTIFICATE OF INDIRECT COSTS

This is to certify that I have reviewed the indirect cost rate proposal submitted herewith and to the best of my knowledge and belief:

(1) All costs included in this proposal October 7, 2022, to establish billing or final indirect costs rates for July 1, 2020 through June 30, 2021 are allowable in accordance with the requirements of 2 CFR Part 200, Cost Principles for State, Local, and Indian Tribal Governments (Title 2 CFR 200), and the Federal award(s) to which they apply.

Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan.

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

I declare that the foregoing is true and correct:

City of San Bernardino, CA

Signature:

Name of Official:

Title:

Date of Execution:

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Mayor and City CouncilDecember 3, 2025

Mayor and City Council
December 3, 2025