Agenda packet — Seal Beach City Council, July 27, 2026 (part 8 of 8)

Exhibit 4
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Determination of Allocable Central Services Expense | 1000010 - City Council - City Council Description Total Budget
2025-26
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General /
Admin.
(Reallocate)
Governmental
Oversight
Governmental
Oversight
Governmental
Oversight Direct Services Rationale for Allocation
101 1000010 50030 Part-Time Salaries 32,400 $ n/a - full cost plan $ 0% 32,400 50% 25% 25% 0% As labor dist., Ex. 3 101 1000010 50540 PARS Retirement 421 $ n/a - full cost plan $ 0% 421 50% 25% 25% 0% As labor dist., Ex. 3 101 1000010 50570 Medicare Insurance 476 $ n/a - full cost plan $ 0% 476 50% 25% 25% 0% As labor dist., Ex. 3 101 1000010 51101 Council Discretionary - District 1 20,000 $ (20,000) $ community programs $ 0% - 0% 0% 0% 100% Not allocable 101 1000010 51102 Council Discretionary - District 2 20,000 $ (20,000) $ community programs $ 0% - 0% 0% 0% 100% Not allocable 101 1000010 51103 Council Discretionary - District 3 20,000 $ (20,000) $ community programs $ 0% - 0% 0% 0% 100% Not allocable 101 1000010 51104 Council Discretionary - District 4 20,000 $ (20,000) $ community programs $ 0% - 0% 0% 0% 100% Not allocable 101 1000010 51105 Council Discretionary - District 5 20,000 $ (20,000) $ community programs $ 0% - 0% 0% 0% 100% Not allocable 101 1000010 51200 Office Supplies 1,000 $ n/a - full cost plan $ 0% 1,000 50% 25% 25% 0% As labor dist., Ex. 3 101 1000010 51230 Memberships and Dues 29,550 $ n/a - full cost plan $ 0% 29,550 50% 25% 25% 0% As labor dist., Ex. 3 101 1000010 51240 Training and Meetings 15,000 $ n/a - full cost plan $ 0% 15,000 50% 25% 25% 0% As labor dist., Ex. 3 101 1000010 51280 Contract Professional 20,000 $ n/a - full cost plan $ 0% 20,000 50% 25% 25% 0% As labor dist., Ex. 3 101 1000010 52200 Special Departmental 3,000 $ n/a - full cost plan $ 0% 3,000 50% 25% 25% 0% As labor dist., Ex. 3 Restore Labor Costs Directly Accounted in Other Funds: [a] 501 | Water 1,850 $ n/a - full cost plan $ 0% 1,850 50% 25% 25% 0% As labor dist., Ex. 3 503 | Sewer 1,850 $ n/a - full cost plan $ 0% 1,850 50% 25% 25% 0% As labor dist., Ex. 3 Total Expense Basis and Distribution 205,547 $ (100,000) $ 105,547 $ 0% 50% 25% 25% 0% Distribution of Allocable Expense 105,547 $ - $ 52,773 $ 26,387 $ 26,387 $ - $ As Total Expense Basis Return of Unallowable Deductions to Direct Services 100,000 $ 100,000 $ All to Direct Services Reallocation of General Administration - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ As Dist. of Alloc. Exp.

Cost Pools 205,547 $ 205,547 $ - $ 52,773 $ 26,387 $ 26,387 $ 100,000 $ First Allocation Received / Amount for Second Allocation: 216,865 $ - $ 108,433 $ 54,216 $ 54,216 $ - $ - $ - $ - $ - $ [a] Restoration of labor costs directly accounted in other funds:

Total FTEs in Program 5.00
less: FTEs Accounted in Other Funds (0.50)
Net FTEs Reflected in Budgeted Costs for this Program 4.50 Total Labor Cost Budgeted in this Program $ 33,297
Extrapolated Total Labor Costs for this Program at Full FTEs 36,997 $ Implicit Cost per FTE 7,399 $
FTEs Directly Accounted in Other Funds:
501 | Water 0.25
503 | Sewer 0.25
Restoration Value for Labor Returned to this Program:
501 | Water 1,850 $
503 | Sewer 1,850 $
Fund-Org-Object
Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions

Page 41 of 157 ends

Exhibit 4
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Determination of Allocable Central Services Expense | 1100011 - Manager - City Manager Description Total Budget
2025-26
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General /
Admin.
(Reallocate)
Agency
Management
Agency
Management
Agency
Management
Direct Services Rationale for Allocation
101 1100011 50020 Regular Salaries - Non-Sworn 384,527 $ n/a - full cost plan $ 0% 384,527 47% 24% 24% 5% As labor dist., Ex. 3 101 1100011 50030 Part-Time Salaries 17,049 $ n/a - full cost plan $ 0% 17,049 50% 25% 25% 0% As labor, excl. Dir. Svc. 101 1100011 50130 Auto Allowance 3,600 $ n/a - full cost plan $ 0% 3,600 47% 24% 24% 5% As labor dist., Ex. 3 101 1100011 50140 Cell Phone Allowance 1,485 $ n/a - full cost plan $ 0% 1,485 47% 24% 24% 5% As labor dist., Ex. 3 101 1100011 50170 Cafeteria Taxable 1,555 $ n/a - full cost plan $ 0% 1,555 47% 24% 24% 5% As labor dist., Ex. 3 101 1100011 50190 Vacation Buy/Payout 14,350 $ n/a - full cost plan $ 0% 14,350 47% 24% 24% 5% As labor dist., Ex. 3 101 1100011 50210 Medical Waiver 1,314 $ n/a - full cost plan $ 0% 1,314 47% 24% 24% 5% As labor dist., Ex. 3 101 1100011 50220 Health and Wellness Program 1,238 $ n/a - full cost plan $ 0% 1,238 47% 24% 24% 5% As labor dist., Ex. 3 101 1100011 50500 Tuition Reimbursement 1,500 $ n/a - full cost plan $ 0% 1,500 47% 24% 24% 5% As labor dist., Ex. 3 101 1100011 50520 Deferred Compensation 16,368 $ n/a - full cost plan $ 0% 16,368 47% 24% 24% 5% As labor dist., Ex. 3 101 1100011 50530 PERS Retirement 192,418 $ n/a - full cost plan $ 0% 192,418 47% 24% 24% 5% As labor dist., Ex. 3 101 1100011 50540 PARS Retirement 222 $ n/a - full cost plan $ 0% 222 47% 24% 24% 5% As labor dist., Ex. 3 101 1100011 50550 Medical Insurance 38,352 $ n/a - full cost plan $ 0% 38,352 47% 24% 24% 5% As labor dist., Ex. 3 101 1100011 50560 AFLAC Insurance - Cafeteria - $ n/a - full cost plan $ 0% - 47% 24% 24% 5% As labor dist., Ex. 3 101 1100011 50570 Medicare Insurance 6,388 $ n/a - full cost plan $ 0% 6,388 47% 24% 24% 5% As labor dist., Ex. 3 101 1100011 50580 Life and Disability 1,808 $ n/a - full cost plan $ 0% 1,808 47% 24% 24% 5% As labor dist., Ex. 3 101 1100011 50600 Flexible Spending - Cafeteria 96 $ n/a - full cost plan $ 0% 96 47% 24% 24% 5% As labor dist., Ex. 3 101 1100011 51200 Office Supplies 3,000 $ n/a - full cost plan $ 0% 3,000 50% 25% 25% 0% As labor, excl. Dir. Svc. 101 1100011 51230 Memberships and Dues 3,150 $ n/a - full cost plan $ 0% 3,150 50% 25% 25% 0% As labor, excl. Dir. Svc. 101 1100011 51240 Training and Meetings 7,800 $ n/a - full cost plan $ 0% 7,800 50% 25% 25% 0% As labor, excl. Dir. Svc. 101 1100011 51280 Contract Professional 20,000 $ n/a - full cost plan $ 0% 20,000 50% 25% 25% 0% As labor, excl. Dir. Svc. 101 1100011 52200 Special Departmental 10,000 $ (10,000) $ community events $ 0% - 50% 25% 25% 0% As labor, excl. Dir. Svc.

Restore Labor Costs Directly Accounted in Other Funds: [a] 104-011 81,154 $ n/a - full cost plan $ 0% 81,154 50% 25% 25% 0% As labor, excl. Dir. Svc. 106-828 58,624 $ n/a - full cost plan $ 0% 58,624 50% 25% 25% 0% As labor, excl. Dir. Svc. 106-863 64,630 $ n/a - full cost plan $ 0% 64,630 50% 25% 25% 0% As labor, excl. Dir. Svc. 501-900 151,789 $ n/a - full cost plan $ 0% 151,789 50% 25% 25% 0% As labor, excl. Dir. Svc. 503-925 151,789 $ n/a - full cost plan $ 0% 151,789 50% 25% 25% 0% As labor, excl. Dir. Svc.

Total Expense Basis and Distribution 1,234,205 $ (10,000) $ 1,224,205 $ 0% 49% 24% 24% 3% Distribution of Allocable Expense 1,224,205 $ - $ 595,131 $ 297,565 $ 297,565 $ 33,943 $ As Total Expense Basis Return of Unallowable Deductions to Direct Services 10,000 $ 10,000 $ All to Direct Services Reallocation of General Administration - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ As Dist. of Alloc. Exp.

Cost Pools 1,234,205 $ 1,234,205 $ - $ 595,131 $ 297,565 $ 297,565 $ 43,943 $ First Allocation Received / Amount for Redistribution in Second Allocation: 286,472 $ - $ 143,236 $ 71,618 $ 71,618 $ - $ - $ - $ - $ - $ [a] Values for the restoration of labor costs directly accounted in other funds is sourced from FY 2025-26 "Costing Analysis SB 2025-26 Final 1.12.26.xlsx," which is a complete workforce listing showing totel compensation by individual as directly allocated to funds-programs.

Expenditure Description and Allocable Amount
Fund-Org-Object
Allocation of Expense to Central Services Functions

Page 42 of 157 ends

Exhibit 4
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Determination of Allocable Central Services Expense | 1100014 - Manager - Human Resources Description Total Budget
2025-26
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General /
Admin.
(Reallocate)
Workforce
Support
Not in Use Not in Use Not in Use Not in Use Not in Use Direct Services Rationale for Allocation 101 1100014 50020 Regular Salaries - Non-Sworn 229,845 $ n/a - full cost plan $ 0% 229,845 100% 0% 0% 0% 0% 0% 0% As labor dist., Ex. 3 101 1100014 50030 Part-Time Salaries 16,137 $ n/a - full cost plan $ 0% 16,137 100% 0% 0% 0% 0% 0% 0% As labor dist., Ex. 3 101 1100014 50130 Auto Allowance 600 $ n/a - full cost plan $ 0% 600 100% 0% 0% 0% 0% 0% 0% As labor dist., Ex. 3 101 1100014 50140 Cell Phone Allowance 1,020 $ n/a - full cost plan $ 0% 1,020 100% 0% 0% 0% 0% 0% 0% As labor dist., Ex. 3 101 1100014 50170 Cafeteria Taxable 2,188 $ n/a - full cost plan $ 0% 2,188 100% 0% 0% 0% 0% 0% 0% As labor dist., Ex. 3 101 1100014 50190 Vacation Buy/Payout 14,209 $ n/a - full cost plan $ 0% 14,209 100% 0% 0% 0% 0% 0% 0% As labor dist., Ex. 3 101 1100014 50210 Medical Waiver 1,022 $ n/a - full cost plan $ 0% 1,022 100% 0% 0% 0% 0% 0% 0% As labor dist., Ex. 3 101 1100014 50220 Health and Wellness Program 830 $ n/a - full cost plan $ 0% 830 100% 0% 0% 0% 0% 0% 0% As labor dist., Ex. 3 101 1100014 50500 Tuition Reimbursement 1,800 $ n/a - full cost plan $ 0% 1,800 100% 0% 0% 0% 0% 0% 0% As labor dist., Ex. 3 101 1100014 50520 Deferred Compensation 7,827 $ n/a - full cost plan $ 0% 7,827 100% 0% 0% 0% 0% 0% 0% As labor dist., Ex. 3 101 1100014 50530 PERS Retirement 98,838 $ n/a - full cost plan $ 0% 98,838 100% 0% 0% 0% 0% 0% 0% As labor dist., Ex. 3 101 1100014 50540 PARS Retirement 210 $ n/a - full cost plan $ 0% 210 100% 0% 0% 0% 0% 0% 0% As labor dist., Ex. 3 101 1100014 50550 Medical Insurance 22,651 $ n/a - full cost plan $ 0% 22,651 100% 0% 0% 0% 0% 0% 0% As labor dist., Ex. 3 101 1100014 50560 AFLAC Insurance - Cafeteria - $ n/a - full cost plan $ 0% - 100% 0% 0% 0% 0% 0% 0% As labor dist., Ex. 3 101 1100014 50570 Medicare Insurance 3,962 $ n/a - full cost plan $ 0% 3,962 100% 0% 0% 0% 0% 0% 0% As labor dist., Ex. 3 101 1100014 50580 Life and Disability 1,379 $ n/a - full cost plan $ 0% 1,379 100% 0% 0% 0% 0% 0% 0% As labor dist., Ex. 3 101 1100014 50600 Flexible Spending - Cafeteria 168 $ n/a - full cost plan $ 0% 168 100% 0% 0% 0% 0% 0% 0% As labor dist., Ex. 3 101 1100014 51200 Office Supplies 1,000 $ n/a - full cost plan $ 0% 1,000 100% 0% 0% 0% 0% 0% 0% As labor dist., Ex. 3 101 1100014 51230 Memberships and Dues 6,500 $ n/a - full cost plan $ 0% 6,500 100% 0% 0% 0% 0% 0% 0% As labor dist., Ex. 3 101 1100014 51240 Training and Meetings 3,000 $ n/a - full cost plan $ 0% 3,000 100% 0% 0% 0% 0% 0% 0% As labor dist., Ex. 3 101 1100014 51280 Contract Professional 144,950 $ n/a - full cost plan $ 0% 144,950 100% 0% 0% 0% 0% 0% 0% As labor dist., Ex. 3 Total Expense Basis and Distribution 558,136 $ - $ 558,136 $ 0% 100% 0% 0% 0% 0% 0% 0% Distribution of Allocable Expense 558,136 $ - $ 558,136 $ - $ - $ - $ - $ - $ - $ As Total Expense Basis Return of Unallowable Deductions to Direct Services - $ - $ All to Direct Services Reallocation of General Administration - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ As Dist. of Alloc. Exp.

Cost Pools 558,136 $ 558,136 $ - $ 558,136 $ - $ - $ - $ - $ - $ - $ First Allocation Received / Amount for Redistribution in Second Allocation: 95,803 $ - $ 95,803 $ - $ - $ - $ - $ - $ - $ - $ Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions Fund-Org-Object

Page 43 of 157 ends

Exhibit 4
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Determination of Allocable Central Services Expense | 1100018 - Manager - Risk Management Description Total Budget
2025-26
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General /
Admin.
(Reallocate)
Agency Risk,
General Fund
Agency Risk,
Citywide
Facilities Risk,
General Fund
Facilities Risk,
Citywide
Workforce Risk,
General Fund
Workforce Risk,
Citywide Direct Services Rationale for Allocation
101 1100018 51810 General Liability 1,238,524 $ n/a - full cost plan $ 0% 1,238,524 0% 100% 0% 0% 0% 0% 0% All to single cost pool 101 1100018 51820 Property Insurance 536,568 $ n/a - full cost plan $ 0% 536,568 0% 0% 0% 100% 0% 0% 0% All to single cost pool 101 1100018 51830 Workers' Compensation 1,387,821 $ n/a - full cost plan $ 0% 1,387,821 0% 0% 0% 0% 0% 100% 0% All to single cost pool Total Expense Basis and Distribution 3,162,913 $ - $ 3,162,913 $ 0% 0% 39% 0% 17% 0% 44% 0% Distribution of Allocable Expense 3,162,913 $ - $ - $ 1,238,524 $ - $ 536,568 $ - $ 1,387,821 $ - $ As Total Expense Basis Return of Unallowable Deductions to Direct Services - $ - $ All to Direct Services Reallocation of General Administration - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ As Dist. of Alloc. Exp.

Cost Pools 3,162,913 $ 3,162,913 $ - $ - $ 1,238,524 $ - $ 536,568 $ - $ 1,387,821 $ - $ First Allocation Received / Amount for Redistribution in Second Allocation: 23,051 $ - $ - $ 9,026 $ - $ 3,910 $ - $ 10,114 $ - $ - $ Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions Fund-Org-Object

Page 44 of 157 ends

Exhibit 4
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Determination of Allocable Central Services Expense | 1200012 - Clerk - City Clerk Description Total Budget
2025-26
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General /
Admin.
(Reallocate)
Governmental
Administration
Governmental
Administration
Governmental
Administration Direct Services Rationale for Allocation 101 1200012 50020 Regular Salaries - Non-Sworn 191,861 $ n/a - full cost plan $ 0% 191,861 50% 25% 25% 0% As labor dist., Ex. 3 101 1200012 50030 Part-Time Salaries 15,875 $ n/a - full cost plan $ 0% 15,875 50% 25% 25% 0% As labor dist., Ex. 3 101 1200012 50130 Auto Allowance 3,360 $ n/a - full cost plan $ 0% 3,360 50% 25% 25% 0% As labor dist., Ex. 3 101 1200012 50170 Cafeteria Taxable 3,836 $ n/a - full cost plan $ 0% 3,836 50% 25% 25% 0% As labor dist., Ex. 3 101 1200012 50220 Health and Wellness Program 1,055 $ n/a - full cost plan $ 0% 1,055 50% 25% 25% 0% As labor dist., Ex. 3 101 1200012 50500 Tuition Reimbursement 4,500 $ n/a - full cost plan $ 0% 4,500 50% 25% 25% 0% As labor dist., Ex. 3 101 1200012 50520 Deferred Compensation 6,715 $ n/a - full cost plan $ 0% 6,715 50% 25% 25% 0% As labor dist., Ex. 3 101 1200012 50530 PERS Retirement 16,675 $ n/a - full cost plan $ 0% 16,675 50% 25% 25% 0% As labor dist., Ex. 3 101 1200012 50540 PARS Retirement 206 $ n/a - full cost plan $ 0% 206 50% 25% 25% 0% As labor dist., Ex. 3 101 1200012 50550 Medical Insurance 19,456 $ n/a - full cost plan $ 0% 19,456 50% 25% 25% 0% As labor dist., Ex. 3 101 1200012 50570 Medicare Insurance 3,254 $ n/a - full cost plan $ 0% 3,254 50% 25% 25% 0% As labor dist., Ex. 3 101 1200012 50580 Life and Disability 1,464 $ n/a - full cost plan $ 0% 1,464 50% 25% 25% 0% As labor dist., Ex. 3 101 1200012 50600 Flexible Spending - Cafeteria 2,560 $ n/a - full cost plan $ 0% 2,560 50% 25% 25% 0% As labor dist., Ex. 3 101 1200012 51200 Office Supplies 1,500 $ n/a - full cost plan $ 0% 1,500 50% 25% 25% 0% As labor dist., Ex. 3 101 1200012 51210 Public/Legal Notices 12,000 $ n/a - full cost plan $ 0% 12,000 50% 25% 25% 0% As labor dist., Ex. 3 101 1200012 51230 Memberships and Dues 1,500 $ n/a - full cost plan $ 0% 1,500 50% 25% 25% 0% As labor dist., Ex. 3 101 1200012 51240 Training and Meetings 4,000 $ n/a - full cost plan $ 0% 4,000 50% 25% 25% 0% As labor dist., Ex. 3 101 1200012 51280 Contract Professional 6,000 $ n/a - full cost plan $ 0% 6,000 50% 25% 25% 0% As labor dist., Ex. 3 101 1200012 52200 Special Departmental 1,500 $ n/a - full cost plan $ 0% 1,500 50% 25% 25% 0% As labor dist., Ex. 3 101 1200012 56300 Telephone 500 $ n/a - full cost plan $ 0% 500 50% 25% 25% 0% As labor dist., Ex. 3 Restore Labor Costs Directly Accounted in Other Funds: [a] 104-011 - $ n/a - full cost plan $ 0% - 50% 25% 25% 0% As labor dist., Ex. 3 501-900 47,951 $ n/a - full cost plan $ 0% 47,951 50% 25% 25% 0% As labor dist., Ex. 3 503-925 21,722 $ n/a - full cost plan $ 0% 21,722 50% 25% 25% 0% As labor dist., Ex. 3 Total Expense Basis and Distribution 367,491 $ - $ 367,491 $ 0% 50% 25% 25% 0% Distribution of Allocable Expense 367,491 $ - $ 183,745 $ 91,873 $ 91,873 $ - $ As Total Expense Basis Return of Unallowable Deductions to Direct Services - $ - $ All to Direct Services Reallocation of General Administration - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ As Dist. of Alloc. Exp.

Cost Pools 367,491 $ 367,491 $ - $ 183,745 $ 91,873 $ 91,873 $ - $ First Allocation Received / Amount for Redistribution in Second Allocation: 174,205 $ - $ 87,103 $ 43,551 $ 43,551 $ - $ - $ - $ - $ - $ [a] Values for the restoration of labor costs directly accounted in other funds is sourced from FY 2025-26 "Costing Analysis SB 2025-26 Final 1.12.26.xlsx," which is a complete workforce listing showing totel compensation by individual as directly allocated to funds-programs.

Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions Fund-Org-Object

Page 45 of 157 ends

Exhibit 4
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Determination of Allocable Central Services Expense | 1200013 - Clerk - Elections Description Total Budget
2025-26
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General /
Admin.
(Reallocate)
Governmental
Oversight Not in Use Not in Use Not in Use Direct Services Rationale for Allocation 101 1200013 52200 Special Departmental 4,000 $ n/a - full cost plan $ 0% 4,000 100% 0% 0% 0% 0% All to single cost pool Total Expense Basis and Distribution 4,000 $ - $ 4,000 $ 0% 100% 0% 0% 0% 0% Distribution of Allocable Expense 4,000 $ - $ 4,000 $ - $ - $ - $ - $ As Total Expense Basis Return of Unallowable Deductions to Direct Services - $ - $ All to Direct Services Reallocation of General Administration - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ As Dist. of Alloc. Exp.

Cost Pools 4,000 $ - $ 4,000 $ - $ - $ - $ - $
First Allocation Received / Amount for Redistribution in Second Allocation: 298 $ - $ 298 $ - $ - $ - $ - $ - $ - $ - $ Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions Fund-Org-Object

Page 46 of 157 ends

Exhibit 4
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Determination of Allocable Central Services Expense | 1300015 - City Attorney - City Attorney Description Total Budget
2025-26
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General /
Admin.
(Reallocate)
General
Counsel
Workforce
Support
Direct Services Rationale for Allocation
101 1300015 51910 Legal - Monthly Retainer 264,000 $ n/a - full cost plan $ 0% 264,000 100% 0% 0% All to single cost pool 101 1300015 51920 Legal - Litigation Services 75,000 $ (75,000) $ direct charge as needed $ 0% - 0% 0% 100% Charge as applicable 101 1300015 51930 Legal - General Prosecution 10,000 $ (10,000) $ general government $ 0% - 0% 0% 100% Not allocable 101 1300015 51950 Legal - Other Attorney Services 65,000 $ n/a - full cost plan $ 0% 65,000 100% 0% 0% All to single cost pool 101 1300015 51960 Legal - Personnel Matters 33,000 $ n/a - full cost plan $ 0% 33,000 0% 100% 0% All to single cost pool 101 1300015 51961 Legal - Personnel Matters - LCW 120,000 $ n/a - full cost plan $ 0% 120,000 0% 100% 0% All to single cost pool 101 1300015 51970 Legal - Special Counsel 25,000 $ n/a - full cost plan $ 0% 25,000 100% 0% 0% All to single cost pool Total Expense Basis and Distribution 592,000 $ (85,000) $ 507,000 $ 0% 70% 30% 0% Distribution of Allocable Expense 507,000 $ - $ 354,000 $ 153,000 $ - $ As Total Expense Basis Return of Unallowable Deductions to Direct Services 85,000 $ 85,000 $ All to Direct Services Reallocation of General Administration - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ As Dist. of Alloc. Exp.

Cost Pools 592,000 $ 592,000 $ - $ 354,000 $ 153,000 $ - $ - $ - $ - $ - $ 85,000 $ First Allocation Received / Amount for Redistribution in Second Allocation: 31,496 $ - $ 21,992 $ 9,505 $ - $ - $ - $ - $ - $ - $ Fund-Org-Object
Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions

Page 47 of 157 ends

Exhibit 4
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Determination of Allocable Central Services Expense | 1400017 - Finance - Finance Description Total Budget
2025-26
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General /
Admin.
(Reallocate)
Accounting /
Financial
Reporting
Budget /
Financial
Planning
Payroll Accounts
Payable
Accounts
Receivable &
Counter
Utility Customer
Service &
Analysis
Purchasing Direct Services Rationale for Allocation
101 1400017 50020 Regular Salaries - Non-Sworn 547,968 $ n/a - full cost plan $ 14% 547,968 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 101 1400017 50030 Part-Time Salaries 30,579 $ n/a - full cost plan $ 14% 30,579 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 101 1400017 50130 Auto Allowance 2,940 $ n/a - full cost plan $ 14% 2,940 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 101 1400017 50140 Cell Phone Allowance 1,260 $ n/a - full cost plan $ 14% 1,260 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 101 1400017 50170 Cafeteria Taxable 5,657 $ n/a - full cost plan $ 14% 5,657 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 101 1400017 50190 Vacation Buy/Payout 28,637 $ n/a - full cost plan $ 14% 28,637 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 101 1400017 50210 Medical Waiver - $ n/a - full cost plan $ 14% - 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 101 1400017 50220 Health and Wellness Program 2,365 $ n/a - full cost plan $ 14% 2,365 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 101 1400017 50500 Tuition Reimbursement 13,500 $ n/a - full cost plan $ 14% 13,500 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 101 1400017 50520 Deferred Compensation 16,143 $ n/a - full cost plan $ 14% 16,143 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 101 1400017 50530 PERS Retirement 169,130 $ n/a - full cost plan $ 14% 169,130 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 101 1400017 50540 PARS Retirement 398 $ n/a - full cost plan $ 14% 398 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 101 1400017 50550 Medical Insurance 100,325 $ n/a - full cost plan $ 14% 100,325 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 101 1400017 50560 AFLAC Insurance - Cafeteria 3,464 $ n/a - full cost plan $ 14% 3,464 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 101 1400017 50570 Medicare Insurance 9,294 $ n/a - full cost plan $ 14% 9,294 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 101 1400017 50580 Life and Disability 4,499 $ n/a - full cost plan $ 14% 4,499 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 101 1400017 50600 Flexible Spending - Cafeteria 3,911 $ n/a - full cost plan $ 14% 3,911 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 101 1400017 51200 Office Supplies 4,600 $ n/a - full cost plan $ 14% 4,600 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 101 1400017 51210 Public/Legal Notices 1,100 $ n/a - full cost plan $ 0% 1,100 100% 0% 0% 0% 0% 0% 0% 0% All to single cost pool 101 1400017 51230 Memberships and Dues 1,670 $ n/a - full cost plan $ 14% 1,670 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 101 1400017 51240 Training and Meetings 10,000 $ n/a - full cost plan $ 14% 10,000 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 101 1400017 51280 Contract Professional 279,175 $ n/a - full cost plan $ 0% 279,175 46% 0% 0% 0% 0% 0% 0% 54% See notes [b] 101 1400017 52200 Special Departmental 16,950 $ n/a - full cost plan $ 0% 16,950 100% 0% 0% 0% 0% 0% 0% 0% All to single cost pool Restore Labor Costs Directly Accounted in Other Funds: [a] 501-900 319,342 $ n/a - full cost plan $ 14% 319,342 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 503-925 237,864 $ n/a - full cost plan $ 14% 237,864 24% 17% 12% 9% 10% 13% 2% 0% As labor dist., Ex. 3 Total Expense Basis and Distribution 1,810,771 $ - $ 1,810,771 $ 12% 28% 14% 10% 7% 8% 11% 1% 8% Distribution of Allocable Expense 1,810,771 $ 212,607 $ 505,443 $ 251,999 $ 187,393 $ 129,024 $ 149,108 $ 200,395 $ 24,802 $ 150,000 $ As Total Expense Basis Return of Unallowable Deductions to Direct Services - $ - $ All to Direct Services Reallocation of General Administration (0) $ (212,607) $ 67,240 $ 33,524 $ 24,929 $ 17,164 $ 19,836 $ 26,659 $ 3,299 $ - $ 19,955 $ As Dist. of Alloc. Exp.

Cost Pools 1,810,771 $ 1,810,771 $ - $ 572,683 $ 285,523 $ 212,322 $ 146,188 $ 168,944 $ 227,054 $ 28,101 $ 169,955 $ First Allocation Received / Amount for Redistribution in Second Allocation: 541,264 $ - $ 188,914 $ 94,187 $ 70,040 $ 48,224 $ 55,731 $ 74,900 $ 9,270 $ - $ [a] Values for the restoration of labor costs directly accounted in other funds is sourced from FY 2025-26 "Costing Analysis SB 2025-26 Final 1.12.26.xlsx," which is a complete workforce listing showing totel compensation by individual as directly allocated to funds-programs. [b] Estimated value for contracted business licensing services is attributed to Direct Services ($150,000) as intended to be fee-supported. All remaining expense is to single cost pool.

Expenditure Description and Allocable Amount
Fund-Org-Object
Allocation of Expense to Central Services Functions

Page 48 of 157 ends

Exhibit 4
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Determination of Allocable Central Services Expense | 1500019 - Non-Departmental - Non-Departmental Description Total Budget
2025-26
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General /
Admin.
(Reallocate)
Workforce
Support,
Citywide
Workforce
Support,
General Fund
Facilities
Support,
Citywide
Facilities
Support, City
Hall
Financial /
Admin. Support,
Citywide
Financial /
Admin. Support,
General Fund
Not in Use Not in Use Direct Services Rationale for Allocation 101 1500019 50530 PERS Retirement 25,000 $ n/a - full cost plan $ 0% 25,000 100% 0% 0% 0% 0% 0% 0% 0% 0% All to single cost pool 101 1500019 50550 Medical Insurance 800,000 $ n/a - full cost plan $ 0% 800,000 100% 0% 0% 0% 0% 0% 0% 0% 0% All to single cost pool 101 1500019 51200 Office Supplies 25,500 $ n/a - full cost plan $ 0% 25,500 0% 0% 0% 0% 100% 0% 0% 0% 0% All to single cost pool 101 1500019 51230 Memberships and Dues 11,300 $ n/a - full cost plan $ 0% 11,300 0% 0% 0% 0% 100% 0% 0% 0% 0% All to single cost pool 101 1500019 51240 Training and Meetings 8,500 $ n/a - full cost plan $ 0% 8,500 100% 0% 0% 0% 0% 0% 0% 0% 0% All to single cost pool 101 1500019 51260 Promotional 8,000 $ (8,000) $ community program $ 0% - 0% 0% 0% 0% 0% 0% 0% 0% 100% Not allocable 101 1500019 51270 Rental/Lease Equipment 41,520 $ n/a - full cost plan $ 0% 41,520 0% 0% 0% 0% 100% 0% 0% 0% 0% All to single cost pool 101 1500019 51280 Contract Professional 45,200 $ n/a - full cost plan $ 0% 45,200 0% 0% 0% 0% 100% 0% 0% 0% 0% All to single cost pool 101 1500019 51290 Intergovernmental 16,500 $ n/a - full cost plan $ 0% 16,500 0% 0% 0% 0% 100% 0% 0% 0% 0% All to single cost pool 101 1500019 52200 Special Departmental 37,300 $ n/a - full cost plan $ 0% 37,300 0% 0% 0% 0% 100% 0% 0% 0% 0% All to single cost pool 101 1500019 57050 Damaged Property 40,000 $ (40,000) $ capital or recoverable $ 0% - 0% 0% 0% 0% 0% 0% 0% 0% 100% Not allocable Total Expense Basis and Distribution 1,058,820 $ (48,000) $ 1,010,820 $ 0% 82% 0% 0% 0% 18% 0% 0% 0% 0% Distribution of Allocable Expense 1,010,820 $ - $ 833,500 $ - $ - $ - $ 177,320 $ - $ - $ - $ - $ As Total Expense Basis Return of Unallowable Deductions to Direct Services 48,000 $ 48,000 $ All to Direct Services Reallocation of General Administration - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ As Dist. of Alloc. Exp.

Cost Pools 1,058,820 $ 1,058,820 $ - $ 833,500 $ - $ - $ - $ 177,320 $ - $ - $ - $ 48,000 $ First Allocation Received / Amount for Redistribution in Second Allocation: 64,553 $ - $ 53,229 $ - $ - $ - $ 11,324 $ - $ - $ - $ Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions Fund-Org-Object

Page 49 of 157 ends

Exhibit 4
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Determination of Allocable Central Services Expense | 1502011 - Non-Departmental - IT CM Description Total Budget
2025-26
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General /
Admin.
(Reallocate)
City Manager
Support
Not in Use Not in Use Not in Use Not in Use Not in Use Not in Use Not in Use Direct Services Rationale for Allocation 101 1502011 51250 Office and Technology CM 9,934 $ n/a - full cost plan $ 0% 9,934 100% 0% 0% 0% 0% 0% 0% 0% 0% All to single cost pool n/a - full cost plan $ 100% - 0% 0% 0% 0% 0% 0% 0% 0% 0% Total Expense Basis and Distribution 9,934 $ - $ 9,934 $ 0% 100% 0% 0% 0% 0% 0% 0% 0% 0% Distribution of Allocable Expense 9,934 $ - $ 9,934 $ - $ - $ - $ - $ - $ - $ - $ - $ As Total Expense Basis Return of Unallowable Deductions to Direct Services - $ - $ All to Direct Services Reallocation of General Administration - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ As Dist. of Alloc. Exp.

Cost Pools 9,934 $ 9,934 $ - $ 9,934 $ - $ - $ - $ - $ - $ - $ - $ - $ First Allocation Received / Amount for Redistribution in Second Allocation: 731 $ - $ 731 $ - $ - $ - $ - $ - $ - $ - $ Expenditure Description and Allocable Amount
Fund-Org-Object
Allocation of Expense to Central Services Functions

Page 50 of 157 ends

Exhibit 4
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Determination of Allocable Central Services Expense | 1502012 - Non-Departmental - IT City Clerk Description Total Budget
2025-26
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General /
Admin.
(Reallocate)
City Clerk
Support
Not in Use Direct Services Rationale for Allocation
101 1502012 51250 Office and Technology City Clerk 48,500 $ n/a - full cost plan $ 0% 48,500 100% 0% 0% All to single cost pool n/a - full cost plan $ 100% - 0% 0% 0%
Total Expense Basis and Distribution 48,500 $ - $ 48,500 $ 0% 100% 0% 0% Distribution of Allocable Expense 48,500 $ - $ 48,500 $ - $ - $ As Total Expense Basis Return of Unallowable Deductions to Direct Services - $ - $ All to Direct Services Reallocation of General Administration - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ As Dist. of Alloc. Exp.

Cost Pools 48,500 $ 48,500 $ - $ 48,500 $ - $ - $
First Allocation Received / Amount for Redistribution in Second Allocation: 3,547 $ - $ 3,547 $ - $ - $ - $ - $ - $ - $ - $ Fund-Org-Object
Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions

Page 51 of 157 ends

Exhibit 4
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Determination of Allocable Central Services Expense | 1502017 - Non-Departmental - IT Finance Description Total Budget
2025-26
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General /
Admin.
(Reallocate)
Finance
Support
Not in Use Not in Use Not in Use Not in Use Direct Services Rationale for Allocation 101 1502017 51250 Office and Technology Finance 88,516 $ n/a - full cost plan $ 0% 88,516 100% 0% 0% 0% 0% 0% All to single cost pool n/a - full cost plan $ 100% - 0% 0% 0% 0% 0% 0%
Total Expense Basis and Distribution 88,516 $ - $ 88,516 $ 0% 100% 0% 0% 0% 0% 0% Distribution of Allocable Expense 88,516 $ - $ 88,516 $ - $ - $ - $ - $ - $ As Total Expense Basis Return of Unallowable Deductions to Direct Services - $ - $ All to Direct Services Reallocation of General Administration - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ As Dist. of Alloc. Exp.

Cost Pools 88,516 $ 88,516 $ - $ 88,516 $ - $ - $ - $ - $ - $ First Allocation Received / Amount for Redistribution in Second Allocation: 6,469 $ - $ 6,469 $ - $ - $ - $ - $ - $ - $ - $ Expenditure Description and Allocable Amount
Fund-Org-Object
Allocation of Expense to Central Services Functions

Page 52 of 157 ends

Exhibit 4
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Determination of Allocable Central Services Expense | 1502020 - Non-Departmental - IT Citywide Description Total Budget
2025-26
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General /
Admin.
(Reallocate)
Citywide
Support
Not in Use Not in Use Direct Services Rationale for Allocation 101 1502020 51250 Office and Technology Citywide 781,822 $ n/a - full cost plan $ 0% 781,822 100% 0% 0% 0% All to single cost pool n/a - full cost plan $ 100% - 0% 0% 0% 0%
Total Expense Basis and Distribution 781,822 $ - $ 781,822 $ 0% 100% 0% 0% 0% Distribution of Allocable Expense 781,822 $ - $ 781,822 $ - $ - $ - $ As Total Expense Basis Return of Unallowable Deductions to Direct Services - $ - $ All to Direct Services Reallocation of General Administration - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ As Dist. of Alloc. Exp.

Cost Pools 781,822 $ 781,822 $ - $ 781,822 $ - $ - $ - $ First Allocation Received / Amount for Redistribution in Second Allocation: 57,092 $ - $ 57,092 $ - $ - $ - $ - $ - $ - $ - $ Expenditure Description and Allocable Amount
Fund-Org-Object
Allocation of Expense to Central Services Functions

Page 53 of 157 ends

Exhibit 4
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Determination of Allocable Central Services Expense | 1502023 - Non-Departmental - IT PD Description Total Budget
2025-26
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General /
Admin.
(Reallocate)
Police Support Not in Use Direct Services Rationale for Allocation 101 1502023 51250 Office and Technology PD 259,730 $ n/a - full cost plan $ 0% 259,730 100% 0% 0% All to single cost pool n/a - full cost plan $ 100% - 0% 0% 0%
Total Expense Basis and Distribution 259,730 $ - $ 259,730 $ 0% 100% 0% 0% Distribution of Allocable Expense 259,730 $ - $ 259,730 $ - $ - $ As Total Expense Basis Return of Unallowable Deductions to Direct Services - $ - $ All to Direct Services Reallocation of General Administration - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ As Dist. of Alloc. Exp.

Cost Pools 259,730 $ 259,730 $ - $ 259,730 $ - $ - $
First Allocation Received / Amount for Redistribution in Second Allocation: 18,970 $ - $ 18,970 $ - $ - $ - $ - $ - $ - $ - $ Expenditure Description and Allocable Amount
Fund-Org-Object
Allocation of Expense to Central Services Functions

Page 54 of 157 ends

Exhibit 4
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Determination of Allocable Central Services Expense | 1502028 - Non-Departmental - IT Marine Safety Description Total Budget
2025-26
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General /
Admin.
(Reallocate)
Marine Safety
Support
Not in Use Not in Use Not in Use Direct Services Rationale for Allocation 101 1502028 51250 Office and Technology MS 16,620 $ n/a - full cost plan $ 0% 16,620 100% 0% 0% 0% 0% All to single cost pool n/a - full cost plan $ 100% - 0% 0% 0% 0% 0%
Total Expense Basis and Distribution 16,620 $ - $ 16,620 $ 0% 100% 0% 0% 0% 0% Distribution of Allocable Expense 16,620 $ - $ 16,620 $ - $ - $ - $ - $ As Total Expense Basis Return of Unallowable Deductions to Direct Services - $ - $ All to Direct Services Reallocation of General Administration - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ As Dist. of Alloc. Exp.

Cost Pools 16,620 $ 16,620 $ - $ 16,620 $ - $ - $ - $ - $ First Allocation Received / Amount for Redistribution in Second Allocation: 1,219 $ - $ 1,219 $ - $ - $ - $ - $ - $ - $ - $ Expenditure Description and Allocable Amount
Fund-Org-Object
Allocation of Expense to Central Services Functions

Page 55 of 157 ends

Exhibit 4
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Determination of Allocable Central Services Expense | 1502030 - Non-Departmental - IT CD Description Total Budget
2025-26
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General /
Admin.
(Reallocate)
Community
Development
Support
Not in Use Not in Use Not in Use Not in Use Not in Use Not in Use Not in Use Direct Services Rationale for Allocation 101 1502030 51250 Office and Technology CD 1,720 $ n/a - full cost plan $ 0% 1,720 100% 0% 0% 0% 0% 0% 0% 0% 0% All to single cost pool n/a - full cost plan $ 100% - 0% 0% 0% 0% 0% 0% 0% 0% 0% Total Expense Basis and Distribution 1,720 $ - $ 1,720 $ 0% 100% 0% 0% 0% 0% 0% 0% 0% 0% Distribution of Allocable Expense 1,720 $ - $ 1,720 $ - $ - $ - $ - $ - $ - $ - $ - $ As Total Expense Basis Return of Unallowable Deductions to Direct Services - $ - $ All to Direct Services Reallocation of General Administration - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ As Dist. of Alloc. Exp.

Cost Pools 1,720 $ 1,720 $ - $ 1,720 $ - $ - $ - $ - $ - $ - $ - $ - $ First Allocation Received / Amount for Redistribution in Second Allocation: 131 $ - $ 131 $ - $ - $ - $ - $ - $ - $ - $ Expenditure Description and Allocable Amount
Fund-Org-Object
Allocation of Expense to Central Services Functions

Page 56 of 157 ends

Exhibit 4
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Determination of Allocable Central Services Expense | 1502042 - Non-Departmental - IT PW Description Total Budget
2025-26
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General /
Admin.
(Reallocate)
Public Works
Support
Not in Use Direct Services Rationale for Allocation
101 1502042 51250 Office and Technology PW 31,950 $ n/a - full cost plan $ 0% 31,950 100% 0% 0% All to single cost pool n/a - full cost plan $ 100% - 0% 0% 0%
Total Expense Basis and Distribution 31,950 $ - $ 31,950 $ 0% 100% 0% 0% Distribution of Allocable Expense 31,950 $ - $ 31,950 $ - $ - $ As Total Expense Basis Return of Unallowable Deductions to Direct Services - $ - $ All to Direct Services Reallocation of General Administration - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ As Dist. of Alloc. Exp.

Cost Pools 31,950 $ 31,950 $ - $ 31,950 $ - $ - $
First Allocation Received / Amount for Redistribution in Second Allocation: 2,338 $ - $ 2,338 $ - $ - $ - $ - $ - $ - $ - $ Expenditure Description and Allocable Amount
Fund-Org-Object
Allocation of Expense to Central Services Functions

Page 57 of 157 ends

Exhibit 4
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Determination of Allocable Central Services Expense | 1502070 - Non-Departmental - IT CS Description Total Budget
2025-26
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General /
Admin.
(Reallocate)
Community
Services
Support
Not in Use Direct Services Rationale for Allocation
101 1502070 51250 Office and Technology CS 21,390 $ n/a - full cost plan $ 0% 21,390 100% 0% 0% All to single cost pool n/a - full cost plan $ 100% - 0% 0% 0%
Total Expense Basis and Distribution 21,390 $ - $ 21,390 $ 0% 100% 0% 0% Distribution of Allocable Expense 21,390 $ - $ 21,390 $ - $ - $ As Total Expense Basis Return of Unallowable Deductions to Direct Services - $ - $ All to Direct Services Reallocation of General Administration - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ As Dist. of Alloc. Exp.

Cost Pools 21,390 $ 21,390 $ - $ 21,390 $ - $ - $
First Allocation Received / Amount for Redistribution in Second Allocation: 1,567 $ - $ 1,567 $ - $ - $ - $ - $ - $ - $ - $ Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions Fund-Org-Object

Page 58 of 157 ends

Exhibit 4
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Determination of Allocable Central Services Expense | 5000042 - Public Works - Engineering Description Total Budget
2025-26
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General /
Admin.
(Reallocate)
Department
Administration,
Workforce
Department
Administration,
Operations
Department
Administration,
Infrastructure
Public Projects
& Infrastructure Direct Services Rationale for Allocation 101 5000042 50020 Regular Salaries - Non-Sworn 233,492 $ n/a - full cost plan $ 0% 233,492 23% 14% 20% 31% 12% As labor dist., Ex. 3 101 5000042 50130 Auto Allowance 420 $ n/a - full cost plan $ 0% 420 23% 14% 20% 31% 12% As labor dist., Ex. 3 101 5000042 50170 Cafeteria Taxable 2,764 $ n/a - full cost plan $ 0% 2,764 23% 14% 20% 31% 12% As labor dist., Ex. 3 101 5000042 50190 Vacation Buy/Payout 8,196 $ n/a - full cost plan $ 0% 8,196 23% 14% 20% 31% 12% As labor dist., Ex. 3 101 5000042 50210 Medical Waiver 1,680 $ n/a - full cost plan $ 0% 1,680 23% 14% 20% 31% 12% As labor dist., Ex. 3 101 5000042 50220 Health and Wellness Program 865 $ n/a - full cost plan $ 0% 865 23% 14% 20% 31% 12% As labor dist., Ex. 3 101 5000042 50520 Deferred Compensation 5,868 $ n/a - full cost plan $ 0% 5,868 23% 14% 20% 31% 12% As labor dist., Ex. 3 101 5000042 50530 PERS Retirement 90,782 $ n/a - full cost plan $ 0% 90,782 23% 14% 20% 31% 12% As labor dist., Ex. 3 101 5000042 50550 Medical Insurance 33,232 $ n/a - full cost plan $ 0% 33,232 23% 14% 20% 31% 12% As labor dist., Ex. 3 101 5000042 50560 AFLAC Insurance - Cafeteria 753 $ n/a - full cost plan $ 0% 753 23% 14% 20% 31% 12% As labor dist., Ex. 3 101 5000042 50570 Medicare Insurance 3,671 $ n/a - full cost plan $ 0% 3,671 23% 14% 20% 31% 12% As labor dist., Ex. 3 101 5000042 50580 Life and Disability 1,723 $ n/a - full cost plan $ 0% 1,723 23% 14% 20% 31% 12% As labor dist., Ex. 3 101 5000042 50600 Flexible Spending - Cafeteria - $ n/a - full cost plan $ 0% - 23% 14% 20% 31% 12% As labor dist., Ex. 3 101 5000042 51200 Office Supplies 2,200 $ n/a - full cost plan $ 0% 2,200 23% 14% 20% 31% 12% As labor dist., Ex. 3 101 5000042 51230 Memberships and Dues 2,600 $ n/a - full cost plan $ 0% 2,600 23% 14% 20% 31% 12% As labor dist., Ex. 3 101 5000042 51240 Training and Meetings 4,000 $ n/a - full cost plan $ 0% 4,000 23% 14% 20% 31% 12% As labor dist., Ex. 3 101 5000042 51280 Contract Professional 51,000 $ n/a - full cost plan $ 0% 51,000 23% 14% 20% 31% 12% As labor dist., Ex. 3 101 5000042 56300 Telephone 3,500 $ n/a - full cost plan $ 0% 3,500 23% 14% 20% 31% 12% As labor dist., Ex. 3 Restore Labor Costs Directly Accounted in Other Funds: [a] 106-863 132,401 $ n/a - full cost plan $ 0% 132,401 23% 14% 20% 31% 12% As labor dist., Ex. 3 281-450 - $ n/a - full cost plan $ 0% - 23% 14% 20% 31% 12% As labor dist., Ex. 3 285-470 - $ n/a - full cost plan $ 0% - 23% 14% 20% 31% 12% As labor dist., Ex. 3 501-900 288,006 $ n/a - full cost plan $ 0% 288,006 23% 14% 20% 31% 12% As labor dist., Ex. 3 503-925 279,776 $ n/a - full cost plan $ 0% 279,776 23% 14% 20% 31% 12% As labor dist., Ex. 3 Total Expense Basis and Distribution 1,146,929 $ - $ 1,146,929 $ 0% 23% 14% 20% 31% 12% Distribution of Allocable Expense 1,146,929 $ - $ 261,793 $ 163,347 $ 228,247 $ 353,662 $ 139,880 $ As Total Expense Basis Return of Unallowable Deductions to Direct Services - $ - $ All to Direct Services Reallocation of General Administration - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ As Dist. of Alloc. Exp.

Cost Pools 1,146,929 $ 1,146,929 $ - $ 261,793 $ 163,347 $ 228,247 $ 353,662 $ 139,880 $ First Allocation Received / Amount for Redistribution in Second Allocation: 456,858 $ - $ 118,765 $ 74,104 $ 103,547 $ 160,442 $ - $ - $ - $ - $ [a] Values for the restoration of labor costs directly accounted in other funds is sourced from FY 2025-26 "Costing Analysis SB 2025-26 Final 1.12.26.xlsx," which is a complete workforce listing showing totel compensation by individual as directly allocated to funds-programs.

Fund-Org-Object
Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions

Page 59 of 157 ends

Exhibit 4
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Determination of Allocable Central Services Expense | 5000050 - Public Works - Auto Maintenance Description Total Budget
2025-26
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General /
Admin.
(Reallocate)
Fleet Support,
Citywide
Fleet Support,
Non-Utility Direct Services Rationale for Allocation
101 5000050 50020 Regular Salaries - Non-Sworn 180,915 $ n/a - full cost plan $ 0% 180,915 0% 100% 0% All to single pool [a] 101 5000050 50060 Overtime - Non-Sworn 764 $ n/a - full cost plan $ 0% 764 0% 100% 0% All to single pool [a] 101 5000050 50130 Auto Allowance 210 $ n/a - full cost plan $ 0% 210 0% 100% 0% All to single pool [a] 101 5000050 50150 Uniform Allowance 600 $ n/a - full cost plan $ 0% 600 0% 100% 0% All to single pool [a] 101 5000050 50170 Cafeteria Taxable 484 $ n/a - full cost plan $ 0% 484 0% 100% 0% All to single pool [a] 101 5000050 50190 Vacation Buy/Payout 586 $ n/a - full cost plan $ 0% 586 0% 100% 0% All to single pool [a] 101 5000050 50210 Medical Waiver 420 $ n/a - full cost plan $ 0% 420 0% 100% 0% All to single pool [a] 101 5000050 50220 Health and Wellness Program 438 $ n/a - full cost plan $ 0% 438 0% 100% 0% All to single pool [a] 101 5000050 50520 Deferred Compensation 2,655 $ n/a - full cost plan $ 0% 2,655 0% 100% 0% All to single pool [a] 101 5000050 50530 PERS Retirement 56,237 $ n/a - full cost plan $ 0% 56,237 0% 100% 0% All to single pool [a] 101 5000050 50550 Medical Insurance 49,755 $ n/a - full cost plan $ 0% 49,755 0% 100% 0% All to single pool [a] 101 5000050 50570 Medicare Insurance 2,706 $ n/a - full cost plan $ 0% 2,706 0% 100% 0% All to single pool [a] 101 5000050 50580 Life and Disability 1,672 $ n/a - full cost plan $ 0% 1,672 0% 100% 0% All to single pool [a] 101 5000050 50600 Flexible Spending - Cafeteria - $ n/a - full cost plan $ 0% - 0% 100% 0% All to single pool [a] 101 5000050 50609 MOU - $ n/a - full cost plan $ 0% - 0% 100% 0% All to single pool [a] 101 5000050 51280 Contract Professional 63,000 $ n/a - full cost plan $ 0% 63,000 100% 0% 0% All to single pool [b] 101 5000050 52100 Equipment and Materials 130,000 $ n/a - full cost plan $ 0% 130,000 100% 0% 0% All to single pool [b] 101 5000050 52200 Special Departmental 360,000 $ n/a - full cost plan $ 0% 360,000 100% 0% 0% All to single pool [b] 101 5000050 56300 Telephone 1,200 $ n/a - full cost plan $ 0% 1,200 100% 0% 0% All to single pool [b] Total Expense Basis and Distribution 851,642 $ - $ 851,642 $ 0% 65% 35% 0% Distribution of Allocable Expense 851,642 $ - $ 554,200 $ 297,442 $ - $ As Total Expense Basis Return of Unallowable Deductions to Direct Services - $ - $ All to Direct Services Reallocation of General Administration - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ As Dist. of Alloc. Exp.

Cost Pools 851,642 $ 851,642 $ - $ 554,200 $ 297,442 $ - $ First Allocation Received / Amount for Redistribution in Second Allocation: 155,286 $ - $ 101,051 $ 54,235 $ - $ - $ - $ - $ - $ - $ [a] Direct allocations of personnel to utilities will remain as with other operations personnel who can be assigned to functional programs based on routine determination of duties, schedules, and focus areas by individual. [b] Non-labor costs accounted in this program are for Citywide vehicles and are not already accounted in budgets for other programs/funds.

Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions Fund-Org-Object

Page 60 of 157 ends

Exhibit 4
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Determination of Allocable Central Services Expense | 5000052 - Public Works - Building Maintenance Description Total Budget
2025-26
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General /
Admin.
(Reallocate)
City Hall Police
Facilities
Community
Centers &
Facilities
Marine Safety
Facilities Pier Facilities Direct Services Rationale for Allocation 101 5000052 50020 Regular Salaries - Non-Sworn 260,461 $ n/a - full cost plan $ 0% 260,461 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 50030 Part-Time Salaries 55,829 $ n/a - full cost plan $ 0% 55,829 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 50060 Overtime - Non-Sworn 15,712 $ n/a - full cost plan $ 0% 15,712 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 50070 Overtime - Part-Time - $ n/a - full cost plan $ 0% - 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 50130 Auto Allowance 210 $ n/a - full cost plan $ 0% 210 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 50140 Cell Phone Allowance 45 $ n/a - full cost plan $ 0% 45 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 50150 Uniform Allowance 963 $ n/a - full cost plan $ 0% 963 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 50170 Cafeteria Taxable 5,514 $ n/a - full cost plan $ 0% 5,514 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 50180 Comptime Buy/Payout - $ n/a - full cost plan $ 0% - 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 50190 Vacation Buy/Payout 1,921 $ n/a - full cost plan $ 0% 1,921 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 50210 Medical Waiver 840 $ n/a - full cost plan $ 0% 840 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 50220 Health and Wellness Program 373 $ n/a - full cost plan $ 0% 373 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 50520 Deferred Compensation 4,066 $ n/a - full cost plan $ 0% 4,066 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 50530 PERS Retirement 104,242 $ n/a - full cost plan $ 0% 104,242 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 50540 PARS Retirement 726 $ n/a - full cost plan $ 0% 726 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 50550 Medical Insurance 76,635 $ n/a - full cost plan $ 0% 76,635 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 50560 AFLAC Insurance - Cafeteria 678 $ n/a - full cost plan $ 0% 678 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 50570 Medicare Insurance 5,032 $ n/a - full cost plan $ 0% 5,032 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 50580 Life and Disability 2,379 $ n/a - full cost plan $ 0% 2,379 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 50600 Flexible Spending - Cafeteria 103 $ n/a - full cost plan $ 0% 103 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 50609 MOU - $ n/a - full cost plan $ 0% - 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 51280 Contract Professional 398,250 $ n/a - full cost plan $ 0% 398,250 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 51290 Intergovernmental 17,000 $ n/a - full cost plan $ 0% 17,000 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 52100 Equipment and Materials 30,000 $ n/a - full cost plan $ 0% 30,000 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 56300 Telephone 26,000 $ n/a - full cost plan $ 0% 26,000 100% 0% 0% 0% 0% 0% All to single cost pool 101 5000052 56500 Gas 22,000 $ n/a - full cost plan $ 0% 22,000 100% 0% 0% 0% 0% 0% All to single cost pool 101 5000052 56600 Electricity 85,000 $ n/a - full cost plan $ 0% 85,000 100% 0% 0% 0% 0% 0% All to single cost pool 101 5000052 56700 Water 500,000 $ n/a - full cost plan $ 0% 500,000 3% 5% 2% 0% 0% 90% See note. [c] 101 5000052 56725 Sewer 60,000 $ n/a - full cost plan $ 0% 60,000 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 56750 Street Sweeping 6 $ n/a - full cost plan $ 0% 6 28% 48% 20% 2% 2% 0% Approximate area [b] 101 5000052 56775 Tree Trimming 6 $ n/a - full cost plan $ 0% 6 28% 48% 20% 2% 2% 0% Approximate area [b] Total Expense Basis and Distribution 1,673,991 $ - $ 1,673,991 $ 0% 26% 31% 13% 1% 1% 27% Distribution of Allocable Expense 1,673,991 $ - $ 441,471 $ 522,028 $ 216,784 $ 19,979 $ 23,729 $ 450,000 $ As Total Expense Basis Return of Unallowable Deductions to Direct Services - $ - $ All to Direct Services Reallocation of General Administration - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ As Dist. of Alloc. Exp.

Cost Pools 1,673,991 $ 1,673,991 $ - $ 441,471 $ 522,028 $ 216,784 $ 19,979 $ 23,729 $ 450,000 $ First Allocation Received / Amount for Redistribution in Second Allocation: 155,864 $ - $ 56,217 $ 66,476 $ 27,605 $ 2,544 $ 3,022 $ - $ - $ - $ [a] Confirmed in labor data source that no labor costs in this division are for positions which are also directly charged to utilities, thus all labor will be treated as Citywide allocable indirect service for the function of building/facility maintenance. [b] Approximate square footage of relevant facilities per 2016 Facilities Condition Assessment:

City Hall 13,000 28%
Police Headquarters 22,000 48%
Community Centers 9,136 20%
Marine Safety Building 842 2%
Pier Facilities (restrooms) 1,000 2%
City Yard 3,100 Not included in distribution, as labor is already directly assigned to Public Works programs. [c] This expense is all Citywide use except amounts for CFDs, thus including non-building uses. A nominal amount of 10% is included for allocation, distributed across the facilities types based on the areas listed in Note B.

Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions Fund-Org-Object

Page 61 of 157 ends

Exhibit 5
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Inventory of Allocation Factors and Resulting Metrics
No. Title No. Title No. Title Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
Central Services in the General Fund
101 General Fund 1000010 City Council - City Council 1 Allocated Central Services 105,649 $ 0.2% 105,547 $ 0.2% 5.00 3.3% 101 General Fund 1100011 Manager - City Manager 1 Allocated Central Services 1,190,364 $ 2.4% 1,190,262 $ 1.9% 4.22 2.8% 101 General Fund 1100014 Manager - Human Resources 1 Allocated Central Services 558,238 $ 1.1% 558,136 $ 0.9% 1.45 1.0% 101 General Fund 1100018 Manager - Risk Management 1 Allocated Central Services 102 $ 0.0% 3,162,913 $ 5.1% - 0.0% 101 General Fund 1200012 Clerk - City Clerk 1 Allocated Central Services 367,593 $ 0.7% 367,491 $ 0.6% 2.50 1.6% 101 General Fund 1200013 Clerk - Elections 1 Allocated Central Services 4,102 $ 0.0% 4,000 $ 0.0% - 0.0% 101 General Fund 1300015 City Attorney - City Attorney 1 Allocated Central Services 507,102 $ 1.0% 507,000 $ 0.8% - 0.0% 101 General Fund 1400017 Finance - Finance 1 Allocated Central Services 1,640,919 $ 3.3% 1,640,817 $ 2.7% 8.46 5.6% 101 General Fund 1500019 Non-Departmental - Non-Departmental 1 Allocated Central Services 1,010,922 $ 2.0% 1,010,820 $ 1.6% - 0.0% 101 General Fund 1502011 Non-Departmental - IT CM 1 Allocated Central Services 10,036 $ 0.0% 9,934 $ 0.0% - 0.0% 101 General Fund 1502012 Non-Departmental - IT City Clerk 1 Allocated Central Services 48,602 $ 0.1% 48,500 $ 0.1% - 0.0% 101 General Fund 1502017 Non-Departmental - IT Finance 1 Allocated Central Services 88,618 $ 0.2% 88,516 $ 0.1% - 0.0% 101 General Fund 1502020 Non-Departmental - IT Citywide 1 Allocated Central Services 781,924 $ 1.5% 781,822 $ 1.3% - 0.0% 101 General Fund 1502023 Non-Departmental - IT PD 1 Allocated Central Services 259,832 $ 0.5% 259,730 $ 0.4% - 0.0% 101 General Fund 1502028 Non-Departmental - IT Marine Safety 1 Allocated Central Services 16,722 $ 0.0% 16,620 $ 0.0% - 0.0% 101 General Fund 1502030 Non-Departmental - IT CD 1 Allocated Central Services 1,822 $ 0.0% 1,720 $ 0.0% - 0.0% 101 General Fund 1502042 Non-Departmental - IT PW 1 Allocated Central Services 32,052 $ 0.1% 31,950 $ 0.1% - 0.0% 101 General Fund 1502070 Non-Departmental - IT CS 1 Allocated Central Services 21,492 $ 0.0% 21,390 $ 0.0% - 0.0% 101 General Fund 5000042 Public Works - Engineering 1 Allocated Central Services 1,007,151 $ 2.0% 1,007,049 $ 1.6% 6.96 4.6% 101 General Fund 5000050 Public Works - Auto Maintenance 1 Allocated Central Services 851,744 $ 1.7% 851,642 $ 1.4% 2.00 1.3% 101 General Fund 5000052 Public Works - Building Maintenance 1 Allocated Central Services 724,093 $ 1.4% 1,223,991 $ 2.0% 2.05 1.3% Fund Organization Classification for Indirect Rates Modified Operating Expenses, Citywide Net Operating Expenses, Citywide FTEEs, Citywide

Page 62 of 157 ends

Data Source Notes -- Not Printed / See Workbook for Detail

Page 63 of 157 ends

Exhibit 5
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Inventory of Allocation Factors and Resulting Metrics
No. Title No. Title No. Title
Central Services in the General Fund
101 General Fund 1000010 City Council - City Council 1 Allocated Central Services 101 General Fund 1100011 Manager - City Manager 1 Allocated Central Services 101 General Fund 1100014 Manager - Human Resources 1 Allocated Central Services 101 General Fund 1100018 Manager - Risk Management 1 Allocated Central Services 101 General Fund 1200012 Clerk - City Clerk 1 Allocated Central Services 101 General Fund 1200013 Clerk - Elections 1 Allocated Central Services 101 General Fund 1300015 City Attorney - City Attorney 1 Allocated Central Services 101 General Fund 1400017 Finance - Finance 1 Allocated Central Services 101 General Fund 1500019 Non-Departmental - Non-Departmental 1 Allocated Central Services 101 General Fund 1502011 Non-Departmental - IT CM 1 Allocated Central Services 101 General Fund 1502012 Non-Departmental - IT City Clerk 1 Allocated Central Services 101 General Fund 1502017 Non-Departmental - IT Finance 1 Allocated Central Services 101 General Fund 1502020 Non-Departmental - IT Citywide 1 Allocated Central Services 101 General Fund 1502023 Non-Departmental - IT PD 1 Allocated Central Services 101 General Fund 1502028 Non-Departmental - IT Marine Safety 1 Allocated Central Services 101 General Fund 1502030 Non-Departmental - IT CD 1 Allocated Central Services 101 General Fund 1502042 Non-Departmental - IT PW 1 Allocated Central Services 101 General Fund 1502070 Non-Departmental - IT CS 1 Allocated Central Services 101 General Fund 5000042 Public Works - Engineering 1 Allocated Central Services 101 General Fund 5000050 Public Works - Auto Maintenance 1 Allocated Central Services 101 General Fund 5000052 Public Works - Building Maintenance 1 Allocated Central Services Fund Organization Classification for Indirect Rates
Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services

4.3% 5.00 5.00 3.5% 5.00 11.0%

3.6% 4.22 4.22 3.0% 4.22 9.3%

1.2% 1.45 1.45 1.0% 1.45 3.2%

0.0% - - 0.0% - 0.0%

2.1% 2.50 2.50 1.8% 2.50 5.5%

0.0% - - 0.0% - 0.0%

7.2% 8.46 8.46 5.9% 8.46 18.7%

0.0% - - 0.0% - 0.0%

5.9% 6.96 6.96 4.9% 6.96 15.4%

1.7% 2.00 2.00 1.4% - 0.0%

1.7% 2.05 2.05 1.4% - 0.0%
FTEEs, General Fund FTEEs, City Hall Occupants FTEEs, Citywide, Non-Utility

Page 64 of 157 ends

Exhibit 5
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Inventory of Allocation Factors and Resulting Metrics
No. Title No. Title No. Title
Fund Organization Classification for Indirect Rates
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
14 Not in Use
15 Not in Use
Grand Total: All Services
Grand Total: Only Direct Services
These values represent a sum in total for Water and Sewer, split equally to reflect combined service to utilities when the metric is used.

0.2% 0.2% 0.20 0.20 0.1% 0.2% - 0.0% 0.0%

49.5% 68.5% 58.09 60.34 42.3% 54.9% - 0.0% 0.0%

0.0% 0.0% - - 0.0% 0.0% - 0.0% 0.0%

3.7% 5.2% 4.40 22.10 15.5% 20.1% - 0.0% 0.0%

4.8% 6.6% 5.60 6.00 4.2% 5.5% 6.00 13.3% 36.0%

8.2% 11.3% 9.62 9.62 6.7% 8.8% 9.62 21.3% 57.7%

0.9% 1.2% 1.04 1.04 0.7% 0.9% 1.04 2.3% 6.2%

5.0% 6.9% 5.84 10.61 7.4% 9.7% - 0.0% 0.0%

0.0% 0.0% - - 0.0% 0.0% - 0.0% 0.0%

0.0% 0.0% - - 0.0% 0.0% - 0.0% 0.0%
100.0% 142.55 117.43 100.0% 45.25 100.0%
100.0% 109.91 84.79 100.0% 16.66 100.0%

Page 65 of 157 ends

Page 66 of 157 ends

Data Source Notes -- Not Printed / See Workbook for Detail Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
[Other FTEE Metric] Modified Operating Expenses, General Fund Modified Oper. Exp., Citywide, Non-Utility - 0.0% 0.0% $ 101 0.0% 0.0% $ - 0.0% 0.0%
- 0.0% 0.0% $ 538,855 1.5% 2.0% $ 597,222 1.5% 1.9%
- 0.0% 0.0% $ 17,189,252 47.4% 63.5% $ 18,855,439 45.9% 59.2% - 0.0% 0.0% $ 516,737 1.4% 1.9% $ 516,632 1.3% 1.6%
- 0.0% 0.0% $ 349,485 1.0% 1.3% $ 2,430,405 5.9% 7.6%
- 0.0% 0.0% $ 1,815,815 5.0% 6.7% $ 2,451,242 6.0% 7.7% - 0.0% 0.0% $ 1,504,510 4.1% 5.6% $ 1,633,970 4.0% 5.1% - 0.0% 0.0% $ 139,989 0.4% 0.5% $ 139,880 0.3% 0.4%
- 0.0% 0.0% $ 3,708,067 10.2% 13.7% $ 5,225,331 12.7% 16.4% - 0.0% 0.0% $ 1,308,411 3.6% 4.8% $ - 0.0% 0.0%
- 0.0% 0.0% $ - 0.0% 0.0% $ - 0.0% 0.0%
- 0.0% 0.0% $ - 0.0% 0.0% $ - 0.0% 0.0%
- 0.0% 0.0% $ - 0.0% 0.0% $ - 0.0% 0.0%
- 0.0% 0.0% $ - 0.0% 0.0% $ - 0.0% 0.0%
- 0.0% 0.0% $ - 0.0% 0.0% $ - 0.0% 0.0%

0.0% 36,300,314 - $ 100.0% 41,079,213 $ 100.0%

0.0% 27,071,222 - $ 100.0% 31,850,121 $ 100.0%

Page 67 of 157 ends

Page 68 of 157 ends

Data Source Notes -- Not Printed / See Workbook for Detail Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
[Other Mod. Oper. Exp. Metric] All to City Council All to City Manager $ - 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
$ - 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
$ - 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
$ - 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
$ - 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
$ - 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
$ - 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
$ - 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
$ - 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
$ - 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
$ - 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
$ - 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
$ - 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
$ - 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
$ - 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%

0.0% 1.00 - 100.0% 1.00 100.0%

0.0% - - 0.0% - 0.0%

Page 69 of 157 ends

Page 70 of 157 ends

Data Source Notes -- Not Printed / See Workbook for Detail Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
All to City Clerk All to Finance All to Police
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% 1 100.0% 100.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
100.0% 1.00 1.00 100.0% 1.00 100.0%

0.0% - - 0.0% 1.00 100.0%

Page 71 of 157 ends

Page 72 of 157 ends

Data Source Notes -- Not Printed / See Workbook for Detail Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
All to Fire All to Marine Safety All to Community Development - 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
1 100.0% 100.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% 1 100.0% 100.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% 1 100.0% 100.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
100.0% 1.00 1.00 100.0% 1 100.0%
100.0% 1.00 1.00 100.0% 1 100.0%

Page 73 of 157 ends

Page 74 of 157 ends

Data Source Notes -- Not Printed / See Workbook for Detail Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
All to Community Services All to Public Works All to Tidelands/Beach - 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
1 100.0% 100.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% 1 100.0% 100.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
100.0% 1 1 100.0% 1 100.0%
100.0% - 1 0.0% 1 100.0%

Page 75 of 157 ends

1.7% 1.7% 1.7% 1.7% 1.7% 1.7%

2.0% 2.0% 2.0% 2.0% 2.0% 2.0%

0.8% 0.8% 0.8% 0.8% 0.8% 0.8%

0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1.0% 1.0% 1.0% 1.0% 1.0% 1.0%

0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

0.3% 0.3% 0.3% 0.3% 0.3% 0.3%

3.6% 3.6% 3.6% 3.6% 3.6% 3.6%

0.5% 0.5% 0.5% 0.5% 0.5% 0.5%

0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

0.4% 0.4% 0.4% 0.4% 0.4% 0.4%

0.1% 0.1% 0.1% 0.1% 0.1% 0.1%

0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2.8% 2.8% 2.8% 2.8% 2.8% 2.8%

1.1% 1.1% 1.1% 1.1% 1.1% 1.1%

1.0% 1.0% 1.0% 1.0% 1.0% 1.0%
As All City Council Allocations As All City Manager Allocations As All City Clerk Allocations

Page 76 of 157 ends

11.2% 11.2% 13.3% 11.2% 11.2% 13.3% 11.2% 11.2% 13.3%

0.4% 0.4% 0.4% 0.4% 0.4% 0.4% 0.4% 0.4% 0.4%

29.2% 29.2% 34.5% 29.2% 29.2% 34.5% 29.2% 29.2% 34.5%

0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3%

8.5% 8.5% 10.0% 8.5% 8.5% 10.0% 8.5% 8.5% 10.0%

3.2% 3.2% 3.8% 3.2% 3.2% 3.8% 3.2% 3.2% 3.8%

4.0% 4.0% 4.7% 4.0% 4.0% 4.7% 4.0% 4.0% 4.7%

0.4% 0.4% 0.5% 0.4% 0.4% 0.5% 0.4% 0.4% 0.5%

6.1% 6.1% 7.2% 6.1% 6.1% 7.2% 6.1% 6.1% 7.2%

0.6% 0.6% 0.8% 0.6% 0.6% 0.8% 0.6% 0.6% 0.8%

8.2% 8.2% 9.7% 8.2% 8.2% 9.7% 8.2% 8.2% 9.7%

6.6% 6.6% 7.8% 6.6% 6.6% 7.8% 6.6% 6.6% 7.8%

6.0% 6.0% 7.1% 6.0% 6.0% 7.1% 6.0% 6.0% 7.1%

0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
100.0% 100.0% 100.0% 100.0% 1.00 100.0%

84.7% 100.0% 84.7% 100.0% 0.85 100.0%

Page 77 of 157 ends

0.5% 0.5% 0.0% 0.0% $ - 0.0%

1.0% 1.0% 0.0% 0.0% $ - 0.0%

0.5% 0.5% 0.0% 0.0% $ - 0.0%

1.4% 1.4% 0.0% 0.0% $ - 0.0%

0.4% 0.4% 0.0% 0.0% $ - 0.0%

0.0% 0.0% 0.0% 0.0% $ - 0.0%

0.3% 0.3% 0.0% 0.0% $ - 0.0%

1.7% 1.7% 0.0% 0.0% $ - 0.0%

0.6% 0.6% 0.0% 0.0% $ - 0.0%

0.0% 0.0% 0.0% 0.0% $ - 0.0%

0.1% 0.1% 0.0% 0.0% $ - 0.0%

0.9% 0.9% 0.0% 0.0% $ - 0.0%

0.3% 0.3% 0.0% 0.0% $ - 0.0%

0.0% 0.0% 0.0% 0.0% $ - 0.0%

1.1% 1.1% 10.1% 10.1% $ - 0.0%

1.0% 1.0% 3.7% 3.7% $ - 0.0%

1.1% 1.1% 4.3% 4.3% $ - 0.0%
As All Finance Allocations CIP Expenditures, Citywide As All Public Works Administration

Page 78 of 157 ends

11.5% 11.5% 12.9% 0.0% 0.0% 0.0% $ 12,308,037 44.9% 44.9%

0.4% 0.4% 0.5% 0.0% 0.0% 0.0% $ - 0.0% 0.0%

16.3% 16.3% 18.3% 0.0% 0.0% 0.0% $ - 0.0% 0.0%

3.5% 3.5% 3.9% 0.0% 0.0% 0.0% $ - 0.0% 0.0%

3.4% 3.4% 3.9% 0.0% 0.0% 0.0% $ - 0.0% 0.0%

3.5% 3.5% 3.9% 0.0% 0.0% 0.0% $ - 0.0% 0.0%

2.6% 2.6% 2.9% 0.0% 0.0% 0.0% $ - 0.0% 0.0%

0.1% 0.1% 0.2% 1.5% 1.5% 1.8% $ - 0.0% 0.0%

5.3% 5.3% 6.0% 37.1% 37.1% 45.2% $ - 0.0% 0.0%

2.4% 2.4% 2.7% 1.8% 1.8% 2.2% $ - 0.0% 0.0%

18.4% 18.4% 20.7% 22.9% 22.9% 28.0% $ 4,961,817 18.1% 18.1%

15.5% 15.5% 17.5% 18.6% 18.6% 22.7% $ 3,570,133 13.0% 13.0%

6.0% 6.0% 6.7% 0.0% 0.0% 0.0% $ 6,579,684 24.0% 24.0%

0.0% 0.0% 0.0% 0.0% 0.0% 0.0% $ - 0.0% 0.0%

0.0% 0.0% 0.0% 0.0% 0.0% 0.0% $ - 0.0% 0.0%
100.0% 100.0% 100.0% 100.0% 27,419,671 $ 100.0%

89.0% 100.0% 81.9% 100.0% 27,419,671 $ 100.0%

Page 79 of 157 ends

Page 80 of 157 ends

Data Source Notes -- Not Printed / See Workbook for Detail Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
Capital Asset Value Cash and Investments Net Oper. Exp, Cash Balance, CIP Expend. $ 94,471,916 72.4% 72.4% $ 10,469,188 15.8% 18.3% 20.2% 20.2% 22.9% $ - 0.0% 0.0% $ 209,633 0.3% 0.4% 0.4% 0.4% 0.5%
$ - 0.0% 0.0% $ 12,843,680 19.4% 22.5% 16.7% 16.7% 18.9% $ - 0.0% 0.0% $ 5,048,549 7.6% 8.8% 6.8% 6.8% 7.7%
$ - 0.0% 0.0% $ 2,519,827 3.8% 4.4% 2.6% 2.6% 2.9%
$ - 0.0% 0.0% $ 1,849,297 2.8% 3.2% 2.3% 2.3% 2.6%
$ - 0.0% 0.0% $ 1,141,886 1.7% 2.0% 1.5% 1.5% 1.7%
$ - 0.0% 0.0% $ - 0.0% 0.0% 0.1% 0.1% 0.1%
$ - 0.0% 0.0% $ 3,934,114 5.9% 6.9% 4.8% 4.8% 5.4%
$ - 0.0% 0.0% $ 842,539 1.3% 1.5% 1.1% 1.1% 1.3%
$ 16,412,518 12.6% 12.6% $ 6,618,107 10.0% 11.6% 13.0% 13.0% 14.7% $ 19,528,711 15.0% 15.0% $ 11,696,888 17.7% 20.5% 11.0% 11.0% 12.4% $ - 0.0% 0.0% $ - 0.0% 0.0% 8.0% 8.0% 9.0%
$ - 0.0% 0.0% $ - 0.0% 0.0% 0.0% 0.0% 0.0%
$ - 0.0% 0.0% $ - 0.0% 0.0% 0.0% 0.0% 0.0%
$ 100.0% 66,128,699 130,413,145 $ 100.0% 100.0% 100.0%
$ 100.0% 57,173,706 130,413,145 $ 100.0% 88.5% 100.0%

Page 81 of 157 ends

0.1% 0.1% $ 68,550 0.5%

1.0% 1.0% $ 43,950 0.3%

0.5% 0.5% $ 155,450 1.2%

2.6% 2.6% $ - 0.0%

0.3% 0.3% $ 26,500 0.2%

0.0% 0.0% $ 4,000 0.0%

0.4% 0.4% $ - 0.0%

1.3% 1.3% $ 313,495 2.4%

0.8% 0.8% $ 177,320 1.4%

0.0% 0.0% $ 9,934 0.1%

0.0% 0.0% $ 48,500 0.4%

0.1% 0.1% $ 88,516 0.7%

0.6% 0.6% $ 781,822 6.0%

0.2% 0.2% $ 259,730 2.0%

0.0% 0.0% $ 16,620 0.1%

0.0% 0.0% $ 1,720 0.0%

0.0% 0.0% $ 31,950 0.2%

0.0% 0.0% $ 21,390 0.2%

0.8% 0.8% $ 59,800 0.5%

0.7% 0.7% $ 553,000 4.2%

1.0% 1.0% $ 428,250 3.3%
Net Operating Expense, CIP Expenditures Services & Supplies Expenses

Page 82 of 157 ends

22.4% 22.4% 25.1% $ 78,700 0.6% 0.8%

0.5% 0.5% 0.5% $ 149,087 1.1% 1.5%

15.3% 15.3% 17.1% $ 1,300,588 10.0% 13.1%

6.4% 6.4% 7.1% $ - 0.0% 0.0%

2.0% 2.0% 2.2% $ 164,980 1.3% 1.7%

2.0% 2.0% 2.2% $ 1,353,048 10.4% 13.6%

1.3% 1.3% 1.5% $ 560,294 4.3% 5.6%

0.1% 0.1% 0.1% $ - 0.0% 0.0%

4.3% 4.3% 4.8% $ 2,552,774 19.6% 25.7%

1.1% 1.1% 1.2% $ 1,308,300 10.0% 13.2%

14.5% 14.5% 16.2% $ 1,857,980 14.3% 18.7%

7.6% 7.6% 8.5% $ 617,530 4.7% 6.2%

12.0% 12.0% 13.4% $ - 0.0% 0.0%

0.0% 0.0% 0.0% $ - 0.0% 0.0%

0.0% 0.0% 0.0% $ - 0.0% 0.0%
100.0% 100.0% 13,033,778 $ 100.0%

89.5% 100.0% 9,943,281 $ 100.0%

Page 83 of 157 ends

Exhibit 5
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Inventory of Allocation Factors and Resulting Metrics
No. Title No. Title No. Title
Central Services in the General Fund
101 General Fund 1000010 City Council - City Council 1 Allocated Central Services 101 General Fund 1100011 Manager - City Manager 1 Allocated Central Services 101 General Fund 1100014 Manager - Human Resources 1 Allocated Central Services 101 General Fund 1100018 Manager - Risk Management 1 Allocated Central Services 101 General Fund 1200012 Clerk - City Clerk 1 Allocated Central Services 101 General Fund 1200013 Clerk - Elections 1 Allocated Central Services 101 General Fund 1300015 City Attorney - City Attorney 1 Allocated Central Services 101 General Fund 1400017 Finance - Finance 1 Allocated Central Services 101 General Fund 1500019 Non-Departmental - Non-Departmental 1 Allocated Central Services 101 General Fund 1502011 Non-Departmental - IT CM 1 Allocated Central Services 101 General Fund 1502012 Non-Departmental - IT City Clerk 1 Allocated Central Services 101 General Fund 1502017 Non-Departmental - IT Finance 1 Allocated Central Services 101 General Fund 1502020 Non-Departmental - IT Citywide 1 Allocated Central Services 101 General Fund 1502023 Non-Departmental - IT PD 1 Allocated Central Services 101 General Fund 1502028 Non-Departmental - IT Marine Safety 1 Allocated Central Services 101 General Fund 1502030 Non-Departmental - IT CD 1 Allocated Central Services 101 General Fund 1502042 Non-Departmental - IT PW 1 Allocated Central Services 101 General Fund 1502070 Non-Departmental - IT CS 1 Allocated Central Services 101 General Fund 5000042 Public Works - Engineering 1 Allocated Central Services 101 General Fund 5000050 Public Works - Auto Maintenance 1 Allocated Central Services 101 General Fund 5000052 Public Works - Building Maintenance 1 Allocated Central Services Fund Organization Classification for Indirect Rates
Value Distribution to
All Services
Values for
Second
Allocation
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
Receipted Revenues Utility Sales and Service Charges

Page 84 of 157 ends

Data Source Notes -- Not Printed / See Workbook for Detail Value Distribution to
All Services
Values for
Second
Allocation
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
Receipted Revenues Utility Sales and Service Charges
$ 732,042 4.5% $ 732,042 4.5% $ - 0.0% 0.0%
$ 83,850 0.5% $ 83,850 0.5% $ - 0.0% 0.0%
$ 1,768,400 10.9% $ 1,768,400 10.9% $ - 0.0% 0.0%
$ - 0.0% $ - 0.0% $ - 0.0% 0.0%
$ 190,000 1.2% $ 190,000 1.2% $ - 0.0% 0.0%
$ 1,261,725 7.7% $ 1,261,725 7.7% $ - 0.0% 0.0%
$ 923,875 5.7% $ 923,875 5.7% $ - 0.0% 0.0%
$ - 0.0% $ - 0.0% $ - 0.0% 0.0%
$ 75,000 0.5% $ 75,000 0.5% $ - 0.0% 0.0%
$ 1,400,000 8.6% $ 1,400,000 8.6% $ - 0.0% 0.0%
$ 4,052,000 24.9% $ 6,043,000 37.1% $ 4,417,460 50.0% 50.0% $ 4,052,000 24.9% $ 2,061,000 12.6% $ 4,417,460 50.0% 50.0% $ 1,759,473 10.8% $ 1,759,473 10.8% $ - 0.0% 0.0%
- 0.0% - 0.0% $ - 0.0% 0.0%
- 0.0% - 0.0% $ - 0.0% 0.0%
$ 100.0% 8,834,920 16,298,365 $ 100.0%
$ 16,298,365 16,298,365 $ 100.0% 8,834,920 $ 100.0%

Page 85 of 157 ends

Page 86 of 157 ends

Data Source Notes -- Not Printed / See Workbook for Detail Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
[Other Finance Transaction] [Other Finance Transaction] [Other Risk Metric] - 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%

0.0% - - 0.0% - 0.0%

Page 87 of 157 ends

Page 88 of 157 ends

Data Source Notes -- Not Printed / See Workbook for Detail Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
[Other Risk Metric] [Other Risk Metric] Building Area Occupied, Citywide - 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% 22,000 44.8% 54.5%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% 842 1.7% 2.1%
- 0.0% 0.0% - 0.0% 0.0% 1,724 3.5% 4.3%
- 0.0% 0.0% - 0.0% 0.0% 11,900 24.2% 29.5%
- 0.0% 0.0% - 0.0% 0.0% 298 0.6% 0.7%
- 0.0% 0.0% - 0.0% 0.0% 1,369 2.8% 3.4%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% 672 1.4% 1.7%
- 0.0% 0.0% - 0.0% 0.0% 537 1.1% 1.3%
- 0.0% 0.0% - 0.0% 0.0% 1,000 2.0% 2.5%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%

0.0% - - 0.0% 49,078 100.0%

0.0% - - 0.0% 40,341 100.0%

Page 89 of 157 ends

Exhibit 5
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Inventory of Allocation Factors and Resulting Metrics
No. Title No. Title No. Title
Central Services in the General Fund
101 General Fund 1000010 City Council - City Council 1 Allocated Central Services 101 General Fund 1100011 Manager - City Manager 1 Allocated Central Services 101 General Fund 1100014 Manager - Human Resources 1 Allocated Central Services 101 General Fund 1100018 Manager - Risk Management 1 Allocated Central Services 101 General Fund 1200012 Clerk - City Clerk 1 Allocated Central Services 101 General Fund 1200013 Clerk - Elections 1 Allocated Central Services 101 General Fund 1300015 City Attorney - City Attorney 1 Allocated Central Services 101 General Fund 1400017 Finance - Finance 1 Allocated Central Services 101 General Fund 1500019 Non-Departmental - Non-Departmental 1 Allocated Central Services 101 General Fund 1502011 Non-Departmental - IT CM 1 Allocated Central Services 101 General Fund 1502012 Non-Departmental - IT City Clerk 1 Allocated Central Services 101 General Fund 1502017 Non-Departmental - IT Finance 1 Allocated Central Services 101 General Fund 1502020 Non-Departmental - IT Citywide 1 Allocated Central Services 101 General Fund 1502023 Non-Departmental - IT PD 1 Allocated Central Services 101 General Fund 1502028 Non-Departmental - IT Marine Safety 1 Allocated Central Services 101 General Fund 1502030 Non-Departmental - IT CD 1 Allocated Central Services 101 General Fund 1502042 Non-Departmental - IT PW 1 Allocated Central Services 101 General Fund 1502070 Non-Departmental - IT CS 1 Allocated Central Services 101 General Fund 5000042 Public Works - Engineering 1 Allocated Central Services 101 General Fund 5000050 Public Works - Auto Maintenance 1 Allocated Central Services 101 General Fund 5000052 Public Works - Building Maintenance 1 Allocated Central Services Fund Organization Classification for Indirect Rates
Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Values for
Second
Allocation
Distribution
Only to Direct
Services
- 0.0% - 0.0%
- 0.0% 3 3.3%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% 1 1.1%
- 0.0% 1 1.1%
- 0.0% 1 1.1%
[Other Building Area Metric] Assigned Vehicles, Citywide

Page 90 of 157 ends

Data Source Notes -- Not Printed / See Workbook for Detail Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Values for
Second
Allocation
Distribution
Only to Direct
Services
[Other Building Area Metric] Assigned Vehicles, Citywide - 0.0% 0.0% - 0.0% - 0.0%
- 0.0% 0.0% - 0.0% - 0.0%
- 0.0% 0.0% 40 43.5% 40 46.5%
- 0.0% 0.0% - 0.0% - 0.0%
- 0.0% 0.0% 10 10.9% 10 11.6%
- 0.0% 0.0% - 0.0% - 0.0%
- 0.0% 0.0% 2 2.2% 2 2.3%
- 0.0% 0.0% - 0.0% - 0.0%
- 0.0% 0.0% 16 17.4% 16 18.6%
- 0.0% 0.0% - 0.0% - 0.0%
- 0.0% 0.0% 8 8.7% 8 9.3%
- 0.0% 0.0% 2 2.2% 2 2.3%
- 0.0% 0.0% 8 8.7% 8 9.3%
- 0.0% 0.0% - 0.0% - 0.0%
- 0.0% 0.0% - 0.0% - 0.0%

0.0% 92 - 100.0%

0.0% 86 - 86 100.0%

Page 91 of 157 ends

Exhibit 5
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Inventory of Allocation Factors and Resulting Metrics
No. Title No. Title No. Title
Central Services in the General Fund
101 General Fund 1000010 City Council - City Council 1 Allocated Central Services 101 General Fund 1100011 Manager - City Manager 1 Allocated Central Services 101 General Fund 1100014 Manager - Human Resources 1 Allocated Central Services 101 General Fund 1100018 Manager - Risk Management 1 Allocated Central Services 101 General Fund 1200012 Clerk - City Clerk 1 Allocated Central Services 101 General Fund 1200013 Clerk - Elections 1 Allocated Central Services 101 General Fund 1300015 City Attorney - City Attorney 1 Allocated Central Services 101 General Fund 1400017 Finance - Finance 1 Allocated Central Services 101 General Fund 1500019 Non-Departmental - Non-Departmental 1 Allocated Central Services 101 General Fund 1502011 Non-Departmental - IT CM 1 Allocated Central Services 101 General Fund 1502012 Non-Departmental - IT City Clerk 1 Allocated Central Services 101 General Fund 1502017 Non-Departmental - IT Finance 1 Allocated Central Services 101 General Fund 1502020 Non-Departmental - IT Citywide 1 Allocated Central Services 101 General Fund 1502023 Non-Departmental - IT PD 1 Allocated Central Services 101 General Fund 1502028 Non-Departmental - IT Marine Safety 1 Allocated Central Services 101 General Fund 1502030 Non-Departmental - IT CD 1 Allocated Central Services 101 General Fund 1502042 Non-Departmental - IT PW 1 Allocated Central Services 101 General Fund 1502070 Non-Departmental - IT CS 1 Allocated Central Services 101 General Fund 5000042 Public Works - Engineering 1 Allocated Central Services 101 General Fund 5000050 Public Works - Auto Maintenance 1 Allocated Central Services 101 General Fund 5000052 Public Works - Building Maintenance 1 Allocated Central Services Fund Organization Classification for Indirect Rates
Value Distribution to
All Services
Values for
Second
Allocation
Distribution
Only to Direct
Services
Value Distribution to
All Services
Values for
Second
Allocation
Distribution
Only to Direct
Services
- 0.0% - 0.0%
3 3.7% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% - 0.0%
1 1.2% - 0.0%
1 1.2% - 0.0%
1 1.2% - 0.0%
Assigned Vehicles, Excluding Utilities [Other Fleet Metric]

Page 92 of 157 ends

Data Source Notes -- Not Printed / See Workbook for Detail Value Distribution to
All Services
Values for
Second
Allocation
Distribution
Only to Direct
Services
Value Distribution to
All Services
Values for
Second
Allocation
Distribution
Only to Direct
Services
Assigned Vehicles, Excluding Utilities [Other Fleet Metric] - 0.0% - 0.0% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0% - 0.0%
40 48.8% 40 52.6% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0% - 0.0%
10 12.2% 10 13.2% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0% - 0.0%
2 2.4% 2 2.6% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0% - 0.0%
16 19.5% 16 21.1% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0% - 0.0%
8 9.8% 8 10.5% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0% - 0.0%
100.0% - 82 0.0%
76 76 100.0% - - 0.0%

Page 93 of 157 ends

Exhibit 5
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Inventory of Allocation Factors and Resulting Metrics
No. Title No. Title No. Title
Central Services in the General Fund
101 General Fund 1000010 City Council - City Council 1 Allocated Central Services 101 General Fund 1100011 Manager - City Manager 1 Allocated Central Services 101 General Fund 1100014 Manager - Human Resources 1 Allocated Central Services 101 General Fund 1100018 Manager - Risk Management 1 Allocated Central Services 101 General Fund 1200012 Clerk - City Clerk 1 Allocated Central Services 101 General Fund 1200013 Clerk - Elections 1 Allocated Central Services 101 General Fund 1300015 City Attorney - City Attorney 1 Allocated Central Services 101 General Fund 1400017 Finance - Finance 1 Allocated Central Services 101 General Fund 1500019 Non-Departmental - Non-Departmental 1 Allocated Central Services 101 General Fund 1502011 Non-Departmental - IT CM 1 Allocated Central Services 101 General Fund 1502012 Non-Departmental - IT City Clerk 1 Allocated Central Services 101 General Fund 1502017 Non-Departmental - IT Finance 1 Allocated Central Services 101 General Fund 1502020 Non-Departmental - IT Citywide 1 Allocated Central Services 101 General Fund 1502023 Non-Departmental - IT PD 1 Allocated Central Services 101 General Fund 1502028 Non-Departmental - IT Marine Safety 1 Allocated Central Services 101 General Fund 1502030 Non-Departmental - IT CD 1 Allocated Central Services 101 General Fund 1502042 Non-Departmental - IT PW 1 Allocated Central Services 101 General Fund 1502070 Non-Departmental - IT CS 1 Allocated Central Services 101 General Fund 5000042 Public Works - Engineering 1 Allocated Central Services 101 General Fund 5000050 Public Works - Auto Maintenance 1 Allocated Central Services 101 General Fund 5000052 Public Works - Building Maintenance 1 Allocated Central Services Fund Organization Classification for Indirect Rates
Value Distribution to
All Services
Values for
Second
Allocation
Distribution
Only to Direct
Services
Value Distribution to
All Services
Values for
Second
Allocation
Distribution
Only to Direct
Services
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%
- 0.0% $ - 0.0%

6.96 21.7% $ 1,007,049 5.7%

2.00 6.2% $ 851,642 4.8%

2.05 6.4% $ 1,223,991 6.9%
FTEEs, Public Works Programs Net Operating Expense, Public Works Programs

Page 94 of 157 ends

Data Source Notes -- Not Printed / See Workbook for Detail Value Distribution to
All Services
Values for
Second
Allocation
Distribution
Only to Direct
Services
Value Distribution to
All Services
Values for
Second
Allocation
Distribution
Only to Direct
Services
FTEEs, Public Works Programs Net Operating Expense, Public Works Programs - 0.0% - 0.0% $ - 0.0% $ - 0.0%
- 0.0% - 0.0% $ - 0.0% $ - 0.0%
- 0.0% - 0.0% $ - 0.0% $ - 0.0%
- 0.0% - 0.0% $ - 0.0% $ - 0.0%
- 0.0% - 0.0% $ - 0.0% $ - 0.0%
- 0.0% - 0.0% $ - 0.0% $ - 0.0%
- 0.0% - 0.0% $ - 0.0% $ - 0.0%

1.04 3.2% 1.04 4.9% $ 139,880 0.8% $ 139,880 0.9%

10.61 33.1% 10.61 50.5% $ 5,225,331 29.3% $ 5,225,331 35.5% - 0.0% - 0.0% $ 1,308,300 7.3% $ 1,308,300 8.9%

5.21 16.3% 5.21 24.8% $ 4,031,948 22.6% $ 6,724,889 45.6%

4.16 13.0% 4.16 19.8% $ 4,031,948 22.6% $ 1,339,007 9.1% - 0.0% - 0.0% $ - 0.0% $ - 0.0%
- 0.0% - 0.0% $ - 0.0% $ - 0.0%
- 0.0% - 0.0% $ - 0.0% $ - 0.0%
100.0% 17,820,089 32.03 $ 100.0%

21.02 21.02 100.0% 14,737,407 $ 14,737,407 $ 100.0%

Page 95 of 157 ends

Exhibit 5
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Inventory of Allocation Factors and Resulting Metrics
No. Title No. Title No. Title
Central Services in the General Fund
101 General Fund 1000010 City Council - City Council 1 Allocated Central Services 101 General Fund 1100011 Manager - City Manager 1 Allocated Central Services 101 General Fund 1100014 Manager - Human Resources 1 Allocated Central Services 101 General Fund 1100018 Manager - Risk Management 1 Allocated Central Services 101 General Fund 1200012 Clerk - City Clerk 1 Allocated Central Services 101 General Fund 1200013 Clerk - Elections 1 Allocated Central Services 101 General Fund 1300015 City Attorney - City Attorney 1 Allocated Central Services 101 General Fund 1400017 Finance - Finance 1 Allocated Central Services 101 General Fund 1500019 Non-Departmental - Non-Departmental 1 Allocated Central Services 101 General Fund 1502011 Non-Departmental - IT CM 1 Allocated Central Services 101 General Fund 1502012 Non-Departmental - IT City Clerk 1 Allocated Central Services 101 General Fund 1502017 Non-Departmental - IT Finance 1 Allocated Central Services 101 General Fund 1502020 Non-Departmental - IT Citywide 1 Allocated Central Services 101 General Fund 1502023 Non-Departmental - IT PD 1 Allocated Central Services 101 General Fund 1502028 Non-Departmental - IT Marine Safety 1 Allocated Central Services 101 General Fund 1502030 Non-Departmental - IT CD 1 Allocated Central Services 101 General Fund 1502042 Non-Departmental - IT PW 1 Allocated Central Services 101 General Fund 1502070 Non-Departmental - IT CS 1 Allocated Central Services 101 General Fund 5000042 Public Works - Engineering 1 Allocated Central Services 101 General Fund 5000050 Public Works - Auto Maintenance 1 Allocated Central Services 101 General Fund 5000052 Public Works - Building Maintenance 1 Allocated Central Services Fund Organization Classification for Indirect Rates
Value Distribution to
All Services
Distribution
Only to Direct
Services
$ - 0.0%
$ - 0.0%
$ - 0.0%
$ - 0.0%
$ - 0.0%
$ - 0.0%
$ - 0.0%
$ - 0.0%
$ - 0.0%
$ - 0.0%
$ - 0.0%
$ - 0.0%
$ - 0.0%
$ - 0.0%
$ - 0.0%
$ - 0.0%
$ - 0.0%
$ - 0.0%
$ - 0.0%
$ - 0.0%
$ - 0.0%
CIP Expenditures, Public Works Programs

Page 96 of 157 ends

Data Source Notes -- Not Printed / See Workbook for Detail Value Distribution to
All Services
Distribution
Only to Direct
Services
CIP Expenditures, Public Works Programs
$ - 0.0% 0.0%
$ - 0.0% 0.0%
$ - 0.0% 0.0%
$ - 0.0% 0.0%
$ - 0.0% 0.0%
$ - 0.0% 0.0%
$ - 0.0% 0.0%
$ - 0.0% 0.0%
$ 7,591,391 47.1% 47.1%
$ - 0.0% 0.0%
$ 4,961,817 30.8% 30.8%
$ 3,570,133 22.1% 22.1%
$ - 0.0% 0.0%
$ - 0.0% 0.0%
- 0.0% 0.0%
$ 100.0% 16,123,341
$ 100.0% 16,123,341

Page 97 of 157 ends

Exhibit 6
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Summary of Allocation Decisions
Central Services Function Allocable
Expense
Ref.

No.

Allocation Factor
Remaining
Allocable
Expense
Ref.

No.

Allocation Factor
1000010 City Council - City Council Governmental Oversight 52,773 $ 3 FTEEs, Citywide 108,433 $ 3 FTEEs, Citywide 1000010 City Council - City Council Governmental Oversight 26,387 $ 1 Modified Operating Expenses, Citywide 54,216 $ 1 Modified Operating Expenses, Citywide 1000010 City Council - City Council Governmental Oversight 26,387 $ 27 CIP Expenditures, Citywide 54,216 $ 27 CIP Expenditures, Citywide 1100011 Manager - City Manager Agency Management 595,131 $ 3 FTEEs, Citywide 143,236 $ 3 FTEEs, Citywide 1100011 Manager - City Manager Agency Management 297,565 $ 1 Modified Operating Expenses, Citywide 71,618 $ 1 Modified Operating Expenses, Citywide 1100011 Manager - City Manager Agency Management 297,565 $ 27 CIP Expenditures, Citywide 71,618 $ 27 CIP Expenditures, Citywide 1100014 Manager - Human Resources Workforce Support 558,136 $ 3 FTEEs, Citywide 95,803 $ 3 FTEEs, Citywide 1100018 Manager - Risk Management Agency Risk, General Fund - $ 8 Modified Operating Expenses, General Fund - $ 8 Modified Operating Expenses, General Fund 1100018 Manager - Risk Management Agency Risk, Citywide 1,238,524 $ 1 Modified Operating Expenses, Citywide 9,026 $ 1 Modified Operating Expenses, Citywide 1100018 Manager - Risk Management Facilities Risk, General Fund - $ 8 Modified Operating Expenses, General Fund - $ 8 Modified Operating Expenses, General Fund 1100018 Manager - Risk Management Facilities Risk, Citywide 536,568 $ 1 Modified Operating Expenses, Citywide 3,910 $ 1 Modified Operating Expenses, Citywide 1100018 Manager - Risk Management Workforce Risk, General Fund - $ 4 FTEEs, General Fund - $ 4 FTEEs, General Fund 1100018 Manager - Risk Management Workforce Risk, Citywide 1,387,821 $ 3 FTEEs, Citywide 10,114 $ 3 FTEEs, Citywide 1200012 Clerk - City Clerk Governmental Administration 183,745 $ 3 FTEEs, Citywide 87,103 $ 3 FTEEs, Citywide 1200012 Clerk - City Clerk Governmental Administration 91,873 $ 1 Modified Operating Expenses, Citywide 43,551 $ 1 Modified Operating Expenses, Citywide 1200012 Clerk - City Clerk Governmental Administration 91,873 $ 27 CIP Expenditures, Citywide 43,551 $ 27 CIP Expenditures, Citywide 1200013 Clerk - Elections Governmental Oversight 4,000 $ 11 All to City Council 298 $ 22 As All City Council Allocations 1300015 City Attorney - City Attorney General Counsel 354,000 $ 1 Modified Operating Expenses, Citywide 21,992 $ 1 Modified Operating Expenses, Citywide 1300015 City Attorney - City Attorney Workforce Support 153,000 $ 3 FTEEs, Citywide 9,505 $ 3 FTEEs, Citywide 1400017 Finance - Finance Accounting / Financial Reporting 572,683 $ 30 Net Oper. Exp, Cash Balance, CIP Expend. 188,914 $ 30 Net Oper. Exp, Cash Balance, CIP Expend. 1400017 Finance - Finance Budget / Financial Planning 285,523 $ 31 Net Operating Expense, CIP Expenditures 94,187 $ 31 Net Operating Expense, CIP Expenditures 1400017 Finance - Finance Payroll 212,322 $ 3 FTEEs, Citywide 70,040 $ 3 FTEEs, Citywide 1400017 Finance - Finance Accounts Payable 146,188 $ 32 Services & Supplies Expenses 48,224 $ 32 Services & Supplies Expenses 1400017 Finance - Finance Accounts Receivable & Counter 168,944 $ 33 Receipted Revenues 55,731 $ 33 Receipted Revenues 1400017 Finance - Finance Utility Customer Service & Analysis 227,054 $ 34 Utility Sales and Service Charges 74,900 $ 34 Utility Sales and Service Charges 1400017 Finance - Finance Purchasing 28,101 $ 1 Modified Operating Expenses, Citywide 9,270 $ 1 Modified Operating Expenses, Citywide First Step Allocation: Allocated Cost and Allocation Basis In the first step, identified indirect costs are allocated across all organizations Citywide, including to central service organizations themselves.

Second Step Allocation: Allocated Cost and Allocation Basis In the second step, indirect costs attributed to central services in the first step is redistributed to direct service organizations.

Allocable Central Service
Organization

Page 98 of 157 ends

Exhibit 6
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Summary of Allocation Decisions
Central Services Function Allocable
Expense
Ref.

No.

Allocation Factor
Remaining
Allocable
Expense
Ref.

No.

Allocation Factor
First Step Allocation: Allocated Cost and Allocation Basis In the first step, identified indirect costs are allocated across all organizations Citywide, including to central service organizations themselves.

Second Step Allocation: Allocated Cost and Allocation Basis In the second step, indirect costs attributed to central services in the first step is redistributed to direct service organizations.

Allocable Central Service
Organization
1500019 Non-Departmental - Non-Departmental Workforce Support, Citywide 833,500 $ 3 FTEEs, Citywide 53,229 $ 3 FTEEs, Citywide 1500019 Non-Departmental - Non-Departmental Workforce Support, General Fund - $ 4 FTEEs, General Fund - $ 4 FTEEs, General Fund 1500019 Non-Departmental - Non-Departmental Facilities Support, Citywide - $ 40 Building Area Occupied, Citywide - $ 40 Building Area Occupied, Citywide 1500019 Non-Departmental - Non-Departmental Facilities Support, City Hall - $ 6 FTEEs, City Hall Occupants - $ 6 FTEEs, City Hall Occupants 1500019 Non-Departmental - Non-Departmental Financial / Admin. Support, Citywide 177,320 $ 1 Modified Operating Expenses, Citywide 11,324 $ 1 Modified Operating Expenses, Citywide 1500019 Non-Departmental - Non-Departmental Financial / Admin. Support, General Fund - $ 8 Modified Operating Expenses, General Fund - $ 8 Modified Operating Expenses, General Fund 1502011 Non-Departmental - IT CM City Manager Support 9,934 $ 12 All to City Manager 731 $ 23 As All City Manager Allocations 1502012 Non-Departmental - IT City Clerk City Clerk Support 48,500 $ 13 All to City Clerk 3,547 $ 24 As All City Clerk Allocations 1502017 Non-Departmental - IT Finance Finance Support 88,516 $ 14 All to Finance 6,469 $ 25 As All Finance Allocations 1502020 Non-Departmental - IT Citywide Citywide Support 781,822 $ 3 FTEEs, Citywide 57,092 $ 3 FTEEs, Citywide 1502023 Non-Departmental - IT PD Police Support 259,730 $ 15 All to Police 18,970 $ 15 All to Police 1502028 Non-Departmental - IT Marine Safety Marine Safety Support 16,620 $ 17 All to Marine Safety 1,219 $ 17 All to Marine Safety 1502030 Non-Departmental - IT CD Community Development Support 1,720 $ 18 All to Community Development 131 $ 18 All to Community Development 1502042 Non-Departmental - IT PW Public Works Support 31,950 $ 20 All to Public Works 2,338 $ 26 As All Public Works Administration 1502070 Non-Departmental - IT CS Community Services Support 21,390 $ 19 All to Community Services 1,567 $ 19 All to Community Services 5000042 Public Works - Engineering Department Administration, Workforce 261,793 $ 45 FTEEs, Public Works Programs 118,765 $ 45 FTEEs, Public Works Programs 5000042 Public Works - Engineering Department Administration, Operations 163,347 $ 46 Net Operating Expense, Public Works Programs 74,104 $ 46 Net Operating Expense, Public Works Programs 5000042 Public Works - Engineering Department Administration, Infrastructure 228,247 $ 47 CIP Expenditures, Public Works Programs 103,547 $ 47 CIP Expenditures, Public Works Programs 5000042 Public Works - Engineering Public Projects & Infrastructure 353,662 $ 27 CIP Expenditures, Citywide 160,442 $ 27 CIP Expenditures, Citywide 5000050 Public Works - Auto Maintenance Fleet Support, Citywide 554,200 $ 42 Assigned Vehicles, Citywide 101,051 $ 42 Assigned Vehicles, Citywide 5000050 Public Works - Auto Maintenance Fleet Support, Non-Utility 297,442 $ 43 Assigned Vehicles, Excluding Utilities 54,235 $ 43 Assigned Vehicles, Excluding Utilities 5000052 Public Works - Building Maintenance City Hall 441,471 $ 6 FTEEs, City Hall Occupants 56,217 $ 6 FTEEs, City Hall Occupants 5000052 Public Works - Building Maintenance Police Facilities 522,028 $ 15 All to Police 66,476 $ 15 All to Police 5000052 Public Works - Building Maintenance Community Centers & Facilities 216,784 $ 19 All to Community Services 27,605 $ 19 All to Community Services 5000052 Public Works - Building Maintenance Marine Safety Facilities 19,979 $ 17 All to Marine Safety 2,544 $ 17 All to Marine Safety 5000052 Public Works - Building Maintenance Pier Facilities 23,729 $ 21 All to Tidelands/Beach 3,022 $ 21 All to Tidelands/Beach Grand Total for Central Services Allocation 12,889,849 $ << All Central Services Allocated $ 2,294,081 << Remaining Central Services Redistributed

Page 99 of 157 ends

Exhibit 7
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
General /
Admin.
(Reallocate)
Governmental
Oversight
Governmental
Oversight
Governmental
Oversight
General /
Admin.
(Reallocate)
Agency
Management
Agency
Management
Agency
Management
Central Services in the General Fund
101 General Fund 1000010 City Council - City Council 1 Allocated Central Services - $ 1,737 $ 55 $ - $ - $ 19,587 $ 623 $ - $ 101 General Fund 1100011 Manager - City Manager 1 Allocated Central Services - $ 1,467 $ 623 $ - $ - $ 16,541 $ 7,021 $ - $ 101 General Fund 1100014 Manager - Human Resources 1 Allocated Central Services - $ 504 $ 292 $ - $ - $ 5,680 $ 3,293 $ - $ 101 General Fund 1100018 Manager - Risk Management 1 Allocated Central Services - $ - $ 0 $ - $ - $ - $ 1 $ - $ 101 General Fund 1200012 Clerk - City Clerk 1 Allocated Central Services - $ 868 $ 192 $ - $ - $ 9,793 $ 2,168 $ - $ 101 General Fund 1200013 Clerk - Elections 1 Allocated Central Services - $ - $ 2 $ - $ - $ - $ 24 $ - $ 101 General Fund 1300015 City Attorney - City Attorney 1 Allocated Central Services - $ - $ 265 $ - $ - $ - $ 2,991 $ - $ 101 General Fund 1400017 Finance - Finance 1 Allocated Central Services - $ 2,939 $ 858 $ - $ - $ 33,141 $ 9,678 $ - $ 101 General Fund 1500019 Non-Departmental - Non-Departmental 1 Allocated Central Services - $ - $ 529 $ - $ - $ - $ 5,962 $ - $ 101 General Fund 1502011 Non-Departmental - IT CM 1 Allocated Central Services - $ - $ 5 $ - $ - $ - $ 59 $ - $ 101 General Fund 1502012 Non-Departmental - IT City Clerk 1 Allocated Central Services - $ - $ 25 $ - $ - $ - $ 287 $ - $ 101 General Fund 1502017 Non-Departmental - IT Finance 1 Allocated Central Services - $ - $ 46 $ - $ - $ - $ 523 $ - $ 101 General Fund 1502020 Non-Departmental - IT Citywide 1 Allocated Central Services - $ - $ 409 $ - $ - $ - $ 4,612 $ - $ 101 General Fund 1502023 Non-Departmental - IT PD 1 Allocated Central Services - $ - $ 136 $ - $ - $ - $ 1,533 $ - $ 101 General Fund 1502028 Non-Departmental - IT Marine Safety 1 Allocated Central Services - $ - $ 9 $ - $ - $ - $ 99 $ - $ 101 General Fund 1502030 Non-Departmental - IT CD 1 Allocated Central Services - $ - $ 1 $ - $ - $ - $ 11 $ - $ 101 General Fund 1502042 Non-Departmental - IT PW 1 Allocated Central Services - $ - $ 17 $ - $ - $ - $ 189 $ - $ 101 General Fund 1502070 Non-Departmental - IT CS 1 Allocated Central Services - $ - $ 11 $ - $ - $ - $ 127 $ - $ 101 General Fund 5000042 Public Works - Engineering 1 Allocated Central Services - $ 2,418 $ 527 $ - $ - $ 27,271 $ 5,940 $ - $ 101 General Fund 5000050 Public Works - Auto Maintenance 1 Allocated Central Services - $ 695 $ 445 $ - $ - $ 7,835 $ 5,024 $ - $ 101 General Fund 5000052 Public Works - Building Maintenance 1 Allocated Central Services - $ 712 $ 379 $ - $ - $ 8,031 $ 4,271 $ - $ Fund Organization Classification for Indirect Rates City Council - City Council Manager - City Manager Allocation of Central Services Expense
to All Organizational Units ("First Allocation")

Page 100 of 157 ends

Page 101 of 157 ends

Exhibit 7
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Central Services in the General Fund
101 General Fund 1000010 City Council - City Council 1 Allocated Central Services 101 General Fund 1100011 Manager - City Manager 1 Allocated Central Services 101 General Fund 1100014 Manager - Human Resources 1 Allocated Central Services 101 General Fund 1100018 Manager - Risk Management 1 Allocated Central Services 101 General Fund 1200012 Clerk - City Clerk 1 Allocated Central Services 101 General Fund 1200013 Clerk - Elections 1 Allocated Central Services 101 General Fund 1300015 City Attorney - City Attorney 1 Allocated Central Services 101 General Fund 1400017 Finance - Finance 1 Allocated Central Services 101 General Fund 1500019 Non-Departmental - Non-Departmental 1 Allocated Central Services 101 General Fund 1502011 Non-Departmental - IT CM 1 Allocated Central Services 101 General Fund 1502012 Non-Departmental - IT City Clerk 1 Allocated Central Services 101 General Fund 1502017 Non-Departmental - IT Finance 1 Allocated Central Services 101 General Fund 1502020 Non-Departmental - IT Citywide 1 Allocated Central Services 101 General Fund 1502023 Non-Departmental - IT PD 1 Allocated Central Services 101 General Fund 1502028 Non-Departmental - IT Marine Safety 1 Allocated Central Services 101 General Fund 1502030 Non-Departmental - IT CD 1 Allocated Central Services 101 General Fund 1502042 Non-Departmental - IT PW 1 Allocated Central Services 101 General Fund 1502070 Non-Departmental - IT CS 1 Allocated Central Services 101 General Fund 5000042 Public Works - Engineering 1 Allocated Central Services 101 General Fund 5000050 Public Works - Auto Maintenance 1 Allocated Central Services 101 General Fund 5000052 Public Works - Building Maintenance 1 Allocated Central Services Fund Organization Classification for Indirect Rates
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
General /
Admin.
(Reallocate)
Workforce
Support
General /
Admin.
(Reallocate)
Agency Risk,
General Fund
Agency Risk,
Citywide
Facilities Risk,
General Fund
Facilities Risk,
Citywide
Workforce Risk,
General Fund
Workforce Risk,
Citywide
$ 18,369 - $ - $ - $ 2,594 $ - $ 1,124 $ - $ 45,676 $
$ 15,513 - $ - $ - $ 29,222 $ - $ 12,660 $ - $ 38,573 $ $ 5,327 - $ - $ - $ 13,704 $ - $ 5,937 $ - $ 13,246 $
$ - - $ - $ - $ 3 $ - $ 1 $ - $ - $
$ 9,185 - $ - $ - $ 9,024 $ - $ 3,909 $ - $ 22,838 $
$ - - $ - $ - $ 101 $ - $ 44 $ - $ - $
$ - - $ - $ - $ 12,449 $ - $ 5,393 $ - $ - $
$ 31,081 - $ - $ - $ 40,283 $ - $ 17,452 $ - $ 77,284 $ $ - - $ - $ - $ 24,817 $ - $ 10,752 $ - $ - $
$ - - $ - $ - $ 246 $ - $ 107 $ - $ - $
$ - - $ - $ - $ 1,193 $ - $ 517 $ - $ - $
$ - - $ - $ - $ 2,175 $ - $ 942 $ - $ - $
$ - - $ - $ - $ 19,195 $ - $ 8,316 $ - $ - $
$ - - $ - $ - $ 6,379 $ - $ 2,763 $ - $ - $
$ - - $ - $ - $ 411 $ - $ 178 $ - $ - $
$ - - $ - $ - $ 45 $ - $ 19 $ - $ - $
$ - - $ - $ - $ 787 $ - $ 341 $ - $ - $
$ - - $ - $ - $ 528 $ - $ 229 $ - $ - $
$ 25,576 - $ - $ - $ 24,724 $ - $ 10,711 $ - $ 63,595 $ $ 7,348 - $ - $ - $ 20,909 $ - $ 9,059 $ - $ 18,270 $
$ 7,531 - $ - $ - $ 17,776 $ - $ 7,701 $ - $ 18,727 $
Manager - Human Resources Manager - Risk Management

Page 102 of 157 ends

Exhibit 7
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Fund Organization Classification for Indirect Rates
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
Grand Total
General /
Admin.
(Reallocate)
Workforce
Support
General /
Admin.
(Reallocate)
Agency Risk,
General Fund
Agency Risk,
Citywide
Facilities Risk,
General Fund
Facilities Risk,
Citywide
Workforce Risk,
General Fund
Workforce Risk,
Citywide
Manager - Human Resources Manager - Risk Management
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ 726 - $ - $ - $ 14,661 $ - $ 6,352 $ - $ 1,804 $
$ 221,682 - $ - $ - $ 462,879 $ - $ 200,534 $ - $ 551,219 $ $ - - $ - $ - $ 12,683 $ - $ 5,495 $ - $ - $
$ 81,193 - $ - $ - $ 59,664 $ - $ 25,848 $ - $ 201,888 $ $ 22,043 - $ - $ - $ 60,175 $ - $ 26,070 $ - $ 54,811 $ $ 35,343 - $ - $ - $ 40,112 $ - $ 17,378 $ - $ 87,881 $ $ 3,815 - $ - $ - $ 3,434 $ - $ 1,488 $ - $ 9,487 $
$ 38,980 - $ - $ - $ 128,276 $ - $ 55,573 $ - $ 96,925 $ $ - - $ - $ - $ 32,117 $ - $ 13,914 $ - $ - $
$ 19,141 - $ - $ - $ 98,980 $ - $ 42,881 $ - $ 47,594 $ $ 15,283 - $ - $ - $ 98,980 $ - $ 42,881 $ - $ 38,002 $ $ - - $ - $ - $ - $ - $ - $ - $ - $
$ 558,136 - $ - $ - $ 1,238,524 $ - $ 536,568 $ - $ 1,387,821 $

Page 103 of 157 ends

Exhibit 7
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Central Services in the General Fund
101 General Fund 1000010 City Council - City Council 1 Allocated Central Services 101 General Fund 1100011 Manager - City Manager 1 Allocated Central Services 101 General Fund 1100014 Manager - Human Resources 1 Allocated Central Services 101 General Fund 1100018 Manager - Risk Management 1 Allocated Central Services 101 General Fund 1200012 Clerk - City Clerk 1 Allocated Central Services 101 General Fund 1200013 Clerk - Elections 1 Allocated Central Services 101 General Fund 1300015 City Attorney - City Attorney 1 Allocated Central Services 101 General Fund 1400017 Finance - Finance 1 Allocated Central Services 101 General Fund 1500019 Non-Departmental - Non-Departmental 1 Allocated Central Services 101 General Fund 1502011 Non-Departmental - IT CM 1 Allocated Central Services 101 General Fund 1502012 Non-Departmental - IT City Clerk 1 Allocated Central Services 101 General Fund 1502017 Non-Departmental - IT Finance 1 Allocated Central Services 101 General Fund 1502020 Non-Departmental - IT Citywide 1 Allocated Central Services 101 General Fund 1502023 Non-Departmental - IT PD 1 Allocated Central Services 101 General Fund 1502028 Non-Departmental - IT Marine Safety 1 Allocated Central Services 101 General Fund 1502030 Non-Departmental - IT CD 1 Allocated Central Services 101 General Fund 1502042 Non-Departmental - IT PW 1 Allocated Central Services 101 General Fund 1502070 Non-Departmental - IT CS 1 Allocated Central Services 101 General Fund 5000042 Public Works - Engineering 1 Allocated Central Services 101 General Fund 5000050 Public Works - Auto Maintenance 1 Allocated Central Services 101 General Fund 5000052 Public Works - Building Maintenance 1 Allocated Central Services Fund Organization Classification for Indirect Rates
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
General /
Admin.
(Reallocate)
Governmental
Administration
Governmental
Administration
Governmental
Administration
General /
Admin.
(Reallocate)
Governmental
Oversight
General /
Admin.
(Reallocate)
General Counsel Workforce
Support
$ 6,047 - $ 192 $ - $ - $ 4,000 $ - $ 741 $ 5,036 $
$ 5,107 - $ 2,168 $ - $ - $ - $ - $ 8,352 $ 4,253 $
$ 1,754 - $ 1,017 $ - $ - $ - $ - $ 3,917 $ 1,460 $
$ - - $ 0 $ - $ - $ - $ - $ 1 $ - $
$ 3,024 - $ 669 $ - $ - $ - $ - $ 2,579 $ 2,518 $
$ - - $ 7 $ - $ - $ - $ - $ 29 $ - $
$ - - $ 923 $ - $ - $ - $ - $ 3,558 $ - $
$ 10,232 - $ 2,988 $ - $ - $ - $ - $ 11,514 $ 8,520 $
$ - - $ 1,841 $ - $ - $ - $ - $ 7,093 $ - $
$ - - $ 18 $ - $ - $ - $ - $ 70 $ - $
$ - - $ 89 $ - $ - $ - $ - $ 341 $ - $
$ - - $ 161 $ - $ - $ - $ - $ 622 $ - $
$ - - $ 1,424 $ - $ - $ - $ - $ 5,486 $ - $
$ - - $ 473 $ - $ - $ - $ - $ 1,823 $ - $
$ - - $ 30 $ - $ - $ - $ - $ 117 $ - $
$ - - $ 3 $ - $ - $ - $ - $ 13 $ - $
$ - - $ 58 $ - $ - $ - $ - $ 225 $ - $
$ - - $ 39 $ - $ - $ - $ - $ 151 $ - $
$ 8,420 - $ 1,834 $ - $ - $ - $ - $ 7,067 $ 7,011 $
$ 2,419 - $ 1,551 $ - $ - $ - $ - $ 5,976 $ 2,014 $
$ 2,479 - $ 1,319 $ - $ - $ - $ - $ 5,081 $ 2,065 $
Clerk - City Clerk Clerk - Elections City Attorney - City Attorney

Page 104 of 157 ends

Exhibit 7
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Fund Organization Classification for Indirect Rates
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
Grand Total
General /
Admin.
(Reallocate)
Governmental
Administration
Governmental
Administration
Governmental
Administration
General /
Admin.
(Reallocate)
Governmental
Oversight
General /
Admin.
(Reallocate)
General Counsel Workforce
Support
Clerk - City Clerk Clerk - Elections City Attorney - City Attorney $ - - $ - $ 41,239 $ - $ - $ - $ - $ - $
$ 239 - $ 1,088 $ - $ - $ - $ - $ 4,191 $ 199 $
$ 72,980 - $ 34,336 $ - $ - $ - $ - $ 132,302 $ 60,769 $ $ - - $ 941 $ - $ - $ - $ - $ 3,625 $ - $
$ 26,730 - $ 4,426 $ - $ - $ - $ - $ 17,053 $ 22,257 $
$ 7,257 - $ 4,464 $ - $ - $ - $ - $ 17,200 $ 6,043 $
$ 11,635 - $ 2,975 $ - $ - $ - $ - $ 11,465 $ 9,688 $
$ 1,256 - $ 255 $ - $ - $ - $ - $ 981 $ 1,046 $
$ 12,833 - $ 9,515 $ - $ - $ - $ - $ 36,664 $ 10,685 $
$ - - $ 2,382 $ - $ - $ - $ - $ 9,180 $ - $
$ 6,301 - $ 7,342 $ 16,625 $ - $ - $ - $ 28,291 $ 5,247 $ $ 5,031 - $ 7,342 $ 11,962 $ - $ - $ - $ 28,291 $ 4,190 $ $ - - $ - $ 22,046 $ - $ - $ - $ - $ - $
$ 183,745 - $ 91,873 $ 91,873 $ - $ 4,000 $ - $ 354,000 $ 153,000 $

Page 105 of 157 ends

Exhibit 7
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Central Services in the General Fund
101 General Fund 1000010 City Council - City Council 1 Allocated Central Services 101 General Fund 1100011 Manager - City Manager 1 Allocated Central Services 101 General Fund 1100014 Manager - Human Resources 1 Allocated Central Services 101 General Fund 1100018 Manager - Risk Management 1 Allocated Central Services 101 General Fund 1200012 Clerk - City Clerk 1 Allocated Central Services 101 General Fund 1200013 Clerk - Elections 1 Allocated Central Services 101 General Fund 1300015 City Attorney - City Attorney 1 Allocated Central Services 101 General Fund 1400017 Finance - Finance 1 Allocated Central Services 101 General Fund 1500019 Non-Departmental - Non-Departmental 1 Allocated Central Services 101 General Fund 1502011 Non-Departmental - IT CM 1 Allocated Central Services 101 General Fund 1502012 Non-Departmental - IT City Clerk 1 Allocated Central Services 101 General Fund 1502017 Non-Departmental - IT Finance 1 Allocated Central Services 101 General Fund 1502020 Non-Departmental - IT Citywide 1 Allocated Central Services 101 General Fund 1502023 Non-Departmental - IT PD 1 Allocated Central Services 101 General Fund 1502028 Non-Departmental - IT Marine Safety 1 Allocated Central Services 101 General Fund 1502030 Non-Departmental - IT CD 1 Allocated Central Services 101 General Fund 1502042 Non-Departmental - IT PW 1 Allocated Central Services 101 General Fund 1502070 Non-Departmental - IT CS 1 Allocated Central Services 101 General Fund 5000042 Public Works - Engineering 1 Allocated Central Services 101 General Fund 5000050 Public Works - Auto Maintenance 1 Allocated Central Services 101 General Fund 5000052 Public Works - Building Maintenance 1 Allocated Central Services Fund Organization Classification for Indirect Rates
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
General /
Admin.
(Reallocate)
Accounting /
Financial
Reporting
Budget /
Financial
Planning
Payroll Accounts
Payable
Accounts
Receivable &
Counter
Utility Customer
Service &
Analysis
Purchasing
$ 709 - $ 245 $ 6,988 $ 769 $ - $ - $ 59 $
$ 5,989 - $ 2,765 $ 5,901 $ 493 $ - $ - $ 663 $
$ 2,770 - $ 1,297 $ 2,027 $ 1,744 $ - $ - $ 311 $
$ 15,697 - $ 7,348 $ - $ - $ - $ - $ 0 $
$ 1,824 - $ 854 $ 3,494 $ 297 $ - $ - $ 205 $
$ 20 - $ 9 $ - $ 45 $ - $ - $ 2 $
$ 2,674 - $ 1,178 $ - $ - $ - $ - $ 282 $
$ 8,459 - $ 3,812 $ 11,824 $ 3,516 $ - $ - $ 914 $
$ 5,106 - $ 2,348 $ - $ 1,989 $ - $ - $ 563 $
$ 49 - $ 23 $ - $ 111 $ - $ - $ 6 $
$ 241 - $ 113 $ - $ 544 $ - $ - $ 27 $
$ 439 - $ 206 $ - $ 993 $ - $ - $ 49 $
$ 3,880 - $ 1,816 $ - $ 8,769 $ - $ - $ 436 $
$ 1,289 - $ 603 $ - $ 2,913 $ - $ - $ 145 $
$ 82 - $ 39 $ - $ 186 $ - $ - $ 9 $
$ 9 - $ 4 $ - $ 19 $ - $ - $ 1 $
$ 159 - $ 74 $ - $ 358 $ - $ - $ 18 $
$ 106 - $ 50 $ - $ 240 $ - $ - $ 12 $
$ 5,257 - $ 2,340 $ 9,729 $ 671 $ - $ - $ 561 $
$ 4,227 - $ 1,979 $ 2,795 $ 6,202 $ - $ - $ 474 $
$ 6,910 - $ 2,844 $ 2,865 $ 4,803 $ - $ - $ 403 $
Finance - Finance

Page 106 of 157 ends

Exhibit 7
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Fund Organization Classification for Indirect Rates
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
Grand Total
General /
Admin.
(Reallocate)
Accounting /
Financial
Reporting
Budget /
Financial
Planning
Payroll Accounts
Payable
Accounts
Receivable &
Counter
Utility Customer
Service &
Analysis
Purchasing
Finance - Finance
$ 115,909 - $ 64,082 $ - $ 883 $ 7,588 $ - $ - $
$ 2,461 - $ 1,388 $ 276 $ 1,672 $ 869 $ - $ 333 $
$ 95,653 - $ 43,807 $ 84,331 $ 14,587 $ 18,331 $ - $ 10,502 $ $ 38,965 - $ 18,241 $ - $ - $ - $ - $ 288 $
$ 14,824 - $ 5,647 $ 30,887 $ 1,850 $ 1,969 $ - $ 1,354 $ $ 12,954 - $ 5,695 $ 8,386 $ 15,176 $ 13,079 $ - $ 1,365 $ $ 8,372 - $ 3,796 $ 13,445 $ 6,284 $ 9,577 $ - $ 910 $
$ 435 - $ 325 $ 1,451 $ - $ - $ - $ 78 $
$ 27,590 - $ 12,140 $ 14,828 $ 28,632 $ 777 $ - $ 2,910 $ $ 6,497 - $ 3,040 $ - $ 14,674 $ 14,512 $ - $ 729 $
$ 74,540 - $ 41,458 $ 7,281 $ 20,839 $ 42,002 $ 113,527 $ 2,246 $ $ 62,780 - $ 21,699 $ 5,814 $ 6,926 $ 42,002 $ 113,527 $ 2,246 $ $ 45,807 - $ 34,257 $ - $ - $ 18,238 $ - $ - $
$ 572,683 - $ 285,523 $ 212,322 $ 146,188 $ 168,944 $ 227,054 $ 28,101 $

Page 107 of 157 ends

Exhibit 7
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Central Services in the General Fund
101 General Fund 1000010 City Council - City Council 1 Allocated Central Services 101 General Fund 1100011 Manager - City Manager 1 Allocated Central Services 101 General Fund 1100014 Manager - Human Resources 1 Allocated Central Services 101 General Fund 1100018 Manager - Risk Management 1 Allocated Central Services 101 General Fund 1200012 Clerk - City Clerk 1 Allocated Central Services 101 General Fund 1200013 Clerk - Elections 1 Allocated Central Services 101 General Fund 1300015 City Attorney - City Attorney 1 Allocated Central Services 101 General Fund 1400017 Finance - Finance 1 Allocated Central Services 101 General Fund 1500019 Non-Departmental - Non-Departmental 1 Allocated Central Services 101 General Fund 1502011 Non-Departmental - IT CM 1 Allocated Central Services 101 General Fund 1502012 Non-Departmental - IT City Clerk 1 Allocated Central Services 101 General Fund 1502017 Non-Departmental - IT Finance 1 Allocated Central Services 101 General Fund 1502020 Non-Departmental - IT Citywide 1 Allocated Central Services 101 General Fund 1502023 Non-Departmental - IT PD 1 Allocated Central Services 101 General Fund 1502028 Non-Departmental - IT Marine Safety 1 Allocated Central Services 101 General Fund 1502030 Non-Departmental - IT CD 1 Allocated Central Services 101 General Fund 1502042 Non-Departmental - IT PW 1 Allocated Central Services 101 General Fund 1502070 Non-Departmental - IT CS 1 Allocated Central Services 101 General Fund 5000042 Public Works - Engineering 1 Allocated Central Services 101 General Fund 5000050 Public Works - Auto Maintenance 1 Allocated Central Services 101 General Fund 5000052 Public Works - Building Maintenance 1 Allocated Central Services Fund Organization Classification for Indirect Rates
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
General /
Admin.
(Reallocate)
Workforce
Support,
Citywide
Workforce
Support,
General Fund
Facilities
Support,
Citywide
Facilities
Support, City
Hall
Financial /
Admin. Support,
Citywide
Financial /
Admin. Support,
General Fund
General /
Admin.
(Reallocate)
City Manager
Support
$ 27,432 - $ - $ - $ - $ 371 $ - $ - $ - $
$ 23,166 - $ - $ - $ - $ 4,184 $ - $ - $ 9,934 $
$ 7,955 - $ - $ - $ - $ 1,962 $ - $ - $ - $
$ - - $ - $ - $ - $ 0 $ - $ - $ - $
$ 13,716 - $ - $ - $ - $ 1,292 $ - $ - $ - $
$ - - $ - $ - $ - $ 14 $ - $ - $ - $
$ - - $ - $ - $ - $ 1,782 $ - $ - $ - $
$ 46,415 - $ - $ - $ - $ 5,767 $ - $ - $ - $
$ - - $ - $ - $ - $ 3,553 $ - $ - $ - $
$ - - $ - $ - $ - $ 35 $ - $ - $ - $
$ - - $ - $ - $ - $ 171 $ - $ - $ - $
$ - - $ - $ - $ - $ 311 $ - $ - $ - $
$ - - $ - $ - $ - $ 2,748 $ - $ - $ - $
$ - - $ - $ - $ - $ 913 $ - $ - $ - $
$ - - $ - $ - $ - $ 59 $ - $ - $ - $
$ - - $ - $ - $ - $ 6 $ - $ - $ - $
$ - - $ - $ - $ - $ 113 $ - $ - $ - $
$ - - $ - $ - $ - $ 76 $ - $ - $ - $
$ 38,194 - $ - $ - $ - $ 3,540 $ - $ - $ - $
$ 10,973 - $ - $ - $ - $ 2,994 $ - $ - $ - $
$ 11,247 - $ - $ - $ - $ 2,545 $ - $ - $ - $
Non-Departmental - Non-Departmental Non-Departmental - IT CM

Page 108 of 157 ends

Exhibit 7
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Fund Organization Classification for Indirect Rates
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
Grand Total
General /
Admin.
(Reallocate)
Workforce
Support,
Citywide
Workforce
Support,
General Fund
Facilities
Support,
Citywide
Facilities
Support, City
Hall
Financial /
Admin. Support,
Citywide
Financial /
Admin. Support,
General Fund
General /
Admin.
(Reallocate)
City Manager
Support
Non-Departmental - Non-Departmental Non-Departmental - IT CM $ - - $ - $ - $ - $ - $ - $ - $ - $
$ 1,084 - $ - $ - $ - $ 2,099 $ - $ - $ - $
$ 331,052 - $ - $ - $ - $ 66,271 $ - $ - $ - $
$ - - $ - $ - $ - $ 1,816 $ - $ - $ - $
$ 121,250 - $ - $ - $ - $ 8,542 $ - $ - $ - $
$ 32,919 - $ - $ - $ - $ 8,615 $ - $ - $ - $
$ 52,780 - $ - $ - $ - $ 5,743 $ - $ - $ - $
$ 5,698 - $ - $ - $ - $ 492 $ - $ - $ - $
$ 58,211 - $ - $ - $ - $ 18,365 $ - $ - $ - $
$ - - $ - $ - $ - $ 4,598 $ - $ - $ - $
$ 28,584 - $ - $ - $ - $ 14,171 $ - $ - $ - $
$ 22,824 - $ - $ - $ - $ 14,171 $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ 833,500 - $ - $ - $ - $ 177,320 $ - $ - $ 9,934 $

Page 109 of 157 ends

Exhibit 7
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Central Services in the General Fund
101 General Fund 1000010 City Council - City Council 1 Allocated Central Services 101 General Fund 1100011 Manager - City Manager 1 Allocated Central Services 101 General Fund 1100014 Manager - Human Resources 1 Allocated Central Services 101 General Fund 1100018 Manager - Risk Management 1 Allocated Central Services 101 General Fund 1200012 Clerk - City Clerk 1 Allocated Central Services 101 General Fund 1200013 Clerk - Elections 1 Allocated Central Services 101 General Fund 1300015 City Attorney - City Attorney 1 Allocated Central Services 101 General Fund 1400017 Finance - Finance 1 Allocated Central Services 101 General Fund 1500019 Non-Departmental - Non-Departmental 1 Allocated Central Services 101 General Fund 1502011 Non-Departmental - IT CM 1 Allocated Central Services 101 General Fund 1502012 Non-Departmental - IT City Clerk 1 Allocated Central Services 101 General Fund 1502017 Non-Departmental - IT Finance 1 Allocated Central Services 101 General Fund 1502020 Non-Departmental - IT Citywide 1 Allocated Central Services 101 General Fund 1502023 Non-Departmental - IT PD 1 Allocated Central Services 101 General Fund 1502028 Non-Departmental - IT Marine Safety 1 Allocated Central Services 101 General Fund 1502030 Non-Departmental - IT CD 1 Allocated Central Services 101 General Fund 1502042 Non-Departmental - IT PW 1 Allocated Central Services 101 General Fund 1502070 Non-Departmental - IT CS 1 Allocated Central Services 101 General Fund 5000042 Public Works - Engineering 1 Allocated Central Services 101 General Fund 5000050 Public Works - Auto Maintenance 1 Allocated Central Services 101 General Fund 5000052 Public Works - Building Maintenance 1 Allocated Central Services Fund Organization Classification for Indirect Rates
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
General /
Admin.
(Reallocate)
City Clerk
Support
General /
Admin.
(Reallocate)
Finance Support
General /
Admin.
(Reallocate)
Citywide
Support
General /
Admin.
(Reallocate)
Police Support
$ - - $ - $ - $ - $ 25,731 $ - $ - $
$ - - $ - $ - $ - $ 21,730 $ - $ - $
$ - - $ - $ - $ - $ 7,462 $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ 48,500 - $ - $ - $ - $ 12,866 $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ 88,516 $ - $ 43,537 $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ 35,826 $ - $ - $
$ - - $ - $ - $ - $ 10,293 $ - $ - $
$ - - $ - $ - $ - $ 10,550 $ - $ - $
Non-Departmental - IT City Clerk Non-Departmental - IT Finance Non-Departmental - IT Citywide Non-Departmental - IT PD

Page 110 of 157 ends

Exhibit 7
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Fund Organization Classification for Indirect Rates
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
Grand Total
General /
Admin.
(Reallocate)
City Clerk
Support
General /
Admin.
(Reallocate)
Finance Support
General /
Admin.
(Reallocate)
Citywide
Support
General /
Admin.
(Reallocate)
Police Support
Non-Departmental - IT City Clerk Non-Departmental - IT Finance Non-Departmental - IT Citywide Non-Departmental - IT PD $ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ 1,016 $ - $ - $
$ - - $ - $ - $ - $ 310,526 $ - $ 259,730 $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ 113,733 $ - $ - $
$ - - $ - $ - $ - $ 30,878 $ - $ - $
$ - - $ - $ - $ - $ 49,507 $ - $ - $
$ - - $ - $ - $ - $ 5,344 $ - $ - $
$ - - $ - $ - $ - $ 54,602 $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ 26,812 $ - $ - $
$ - - $ - $ - $ - $ 21,409 $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ 48,500 - $ - $ 88,516 $ - $ 781,822 $ - $ 259,730 $

Page 111 of 157 ends

Exhibit 7
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Central Services in the General Fund
101 General Fund 1000010 City Council - City Council 1 Allocated Central Services 101 General Fund 1100011 Manager - City Manager 1 Allocated Central Services 101 General Fund 1100014 Manager - Human Resources 1 Allocated Central Services 101 General Fund 1100018 Manager - Risk Management 1 Allocated Central Services 101 General Fund 1200012 Clerk - City Clerk 1 Allocated Central Services 101 General Fund 1200013 Clerk - Elections 1 Allocated Central Services 101 General Fund 1300015 City Attorney - City Attorney 1 Allocated Central Services 101 General Fund 1400017 Finance - Finance 1 Allocated Central Services 101 General Fund 1500019 Non-Departmental - Non-Departmental 1 Allocated Central Services 101 General Fund 1502011 Non-Departmental - IT CM 1 Allocated Central Services 101 General Fund 1502012 Non-Departmental - IT City Clerk 1 Allocated Central Services 101 General Fund 1502017 Non-Departmental - IT Finance 1 Allocated Central Services 101 General Fund 1502020 Non-Departmental - IT Citywide 1 Allocated Central Services 101 General Fund 1502023 Non-Departmental - IT PD 1 Allocated Central Services 101 General Fund 1502028 Non-Departmental - IT Marine Safety 1 Allocated Central Services 101 General Fund 1502030 Non-Departmental - IT CD 1 Allocated Central Services 101 General Fund 1502042 Non-Departmental - IT PW 1 Allocated Central Services 101 General Fund 1502070 Non-Departmental - IT CS 1 Allocated Central Services 101 General Fund 5000042 Public Works - Engineering 1 Allocated Central Services 101 General Fund 5000050 Public Works - Auto Maintenance 1 Allocated Central Services 101 General Fund 5000052 Public Works - Building Maintenance 1 Allocated Central Services Fund Organization Classification for Indirect Rates
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
General /
Admin.
(Reallocate)
Marine Safety
Support
General /
Admin.
(Reallocate)
Community
Development
Support
General /
Admin.
(Reallocate)
Public Works
Support
Not in Use
General /
Admin.
(Reallocate)
Community
Services Support
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ 31,950 $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
Non-Departmental - IT Marine Safety Non-Departmental - IT CD Non-Departmental - IT PW Non-Departmental - IT CS

Page 112 of 157 ends

Exhibit 7
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Fund Organization Classification for Indirect Rates
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
Grand Total
General /
Admin.
(Reallocate)
Marine Safety
Support
General /
Admin.
(Reallocate)
Community
Development
Support
General /
Admin.
(Reallocate)
Public Works
Support
Not in Use
General /
Admin.
(Reallocate)
Community
Services Support
Non-Departmental - IT Marine Safety Non-Departmental - IT CD Non-Departmental - IT PW Non-Departmental - IT CS $ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ 16,620 - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ 1,720 $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ 21,390 $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ 16,620 - $ - $ 1,720 $ - $ 31,950 $ - $ - $ 21,390 $

Page 113 of 157 ends

Exhibit 7
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Central Services in the General Fund
101 General Fund 1000010 City Council - City Council 1 Allocated Central Services 101 General Fund 1100011 Manager - City Manager 1 Allocated Central Services 101 General Fund 1100014 Manager - Human Resources 1 Allocated Central Services 101 General Fund 1100018 Manager - Risk Management 1 Allocated Central Services 101 General Fund 1200012 Clerk - City Clerk 1 Allocated Central Services 101 General Fund 1200013 Clerk - Elections 1 Allocated Central Services 101 General Fund 1300015 City Attorney - City Attorney 1 Allocated Central Services 101 General Fund 1400017 Finance - Finance 1 Allocated Central Services 101 General Fund 1500019 Non-Departmental - Non-Departmental 1 Allocated Central Services 101 General Fund 1502011 Non-Departmental - IT CM 1 Allocated Central Services 101 General Fund 1502012 Non-Departmental - IT City Clerk 1 Allocated Central Services 101 General Fund 1502017 Non-Departmental - IT Finance 1 Allocated Central Services 101 General Fund 1502020 Non-Departmental - IT Citywide 1 Allocated Central Services 101 General Fund 1502023 Non-Departmental - IT PD 1 Allocated Central Services 101 General Fund 1502028 Non-Departmental - IT Marine Safety 1 Allocated Central Services 101 General Fund 1502030 Non-Departmental - IT CD 1 Allocated Central Services 101 General Fund 1502042 Non-Departmental - IT PW 1 Allocated Central Services 101 General Fund 1502070 Non-Departmental - IT CS 1 Allocated Central Services 101 General Fund 5000042 Public Works - Engineering 1 Allocated Central Services 101 General Fund 5000050 Public Works - Auto Maintenance 1 Allocated Central Services 101 General Fund 5000052 Public Works - Building Maintenance 1 Allocated Central Services Fund Organization Classification for Indirect Rates
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
General /
Admin.
(Reallocate)
Department
Administration,
Workforce
Department
Administration,
Operations
Department
Administration,
Infrastructure
Public Projects &
Infrastructure
General /
Admin.
(Reallocate)
Fleet Support,
Citywide
Fleet Support,
Non-Utility
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ 18,072 $ 10,882 $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ 56,899 - $ 9,231 $ - $ - $ - $ 6,024 $ 3,627 $
$ 16,347 - $ 7,807 $ - $ - $ - $ 6,024 $ 3,627 $
$ 16,755 - $ 11,220 $ - $ - $ - $ 6,024 $ 3,627 $
Public Works - Engineering Public Works - Auto Maintenance

Page 114 of 157 ends

Exhibit 7
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Fund Organization Classification for Indirect Rates
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
Grand Total
General /
Admin.
(Reallocate)
Department
Administration,
Workforce
Department
Administration,
Operations
Department
Administration,
Infrastructure
Public Projects &
Infrastructure
General /
Admin.
(Reallocate)
Fleet Support,
Citywide
Fleet Support,
Non-Utility
Public Works - Engineering Public Works - Auto Maintenance $ - - $ - $ - $ 158,750 $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ 240,957 $ 145,094 $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ 60,239 $ 36,273 $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ 12,048 $ 7,255 $
$ 8,488 - $ 1,282 $ - $ - $ - $ - $ - $
$ 86,719 - $ 47,898 $ 107,466 $ - $ - $ 96,383 $ 58,037 $ $ - - $ 11,992 $ - $ - $ - $ - $ - $
$ 42,583 - $ 36,959 $ 70,241 $ 63,998 $ - $ 48,191 $ - $ $ 34,001 - $ 36,959 $ 50,540 $ 46,048 $ - $ 12,048 $ - $ $ - - $ - $ - $ 84,866 $ - $ 48,191 $ 29,019 $
$ 261,793 - $ 163,347 $ 228,247 $ 353,662 $ - $ 554,200 $ 297,442 $

Page 115 of 157 ends

Exhibit 7
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Central Services in the General Fund
101 General Fund 1000010 City Council - City Council 1 Allocated Central Services 101 General Fund 1100011 Manager - City Manager 1 Allocated Central Services 101 General Fund 1100014 Manager - Human Resources 1 Allocated Central Services 101 General Fund 1100018 Manager - Risk Management 1 Allocated Central Services 101 General Fund 1200012 Clerk - City Clerk 1 Allocated Central Services 101 General Fund 1200013 Clerk - Elections 1 Allocated Central Services 101 General Fund 1300015 City Attorney - City Attorney 1 Allocated Central Services 101 General Fund 1400017 Finance - Finance 1 Allocated Central Services 101 General Fund 1500019 Non-Departmental - Non-Departmental 1 Allocated Central Services 101 General Fund 1502011 Non-Departmental - IT CM 1 Allocated Central Services 101 General Fund 1502012 Non-Departmental - IT City Clerk 1 Allocated Central Services 101 General Fund 1502017 Non-Departmental - IT Finance 1 Allocated Central Services 101 General Fund 1502020 Non-Departmental - IT Citywide 1 Allocated Central Services 101 General Fund 1502023 Non-Departmental - IT PD 1 Allocated Central Services 101 General Fund 1502028 Non-Departmental - IT Marine Safety 1 Allocated Central Services 101 General Fund 1502030 Non-Departmental - IT CD 1 Allocated Central Services 101 General Fund 1502042 Non-Departmental - IT PW 1 Allocated Central Services 101 General Fund 1502070 Non-Departmental - IT CS 1 Allocated Central Services 101 General Fund 5000042 Public Works - Engineering 1 Allocated Central Services 101 General Fund 5000050 Public Works - Auto Maintenance 1 Allocated Central Services 101 General Fund 5000052 Public Works - Building Maintenance 1 Allocated Central Services Fund Organization Classification for Indirect Rates
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
General /
Admin.
(Reallocate)
City Hall Police Facilities
Community
Centers &
Facilities
Marine Safety
Facilities Pier Facilities
$ 48,779 - $ - $ - $ - $ - $ $ 216,865
$ 41,194 - $ - $ - $ - $ - $ $ 286,472
$ 14,146 - $ - $ - $ - $ - $ $ 95,803
$ - - $ - $ - $ - $ - $ $ 23,051
$ 24,389 - $ - $ - $ - $ - $ $ 174,205
$ - - $ - $ - $ - $ - $ $ 298
$ - - $ - $ - $ - $ - $ $ 31,496
$ 82,533 - $ - $ - $ - $ - $ $ 541,264
$ - - $ - $ - $ - $ - $ $ 64,553
$ - - $ - $ - $ - $ - $ $ 731
$ - - $ - $ - $ - $ - $ $ 3,547
$ - - $ - $ - $ - $ - $ $ 6,469
$ - - $ - $ - $ - $ - $ $ 57,092
$ - - $ - $ - $ - $ - $ $ 18,970
$ - - $ - $ - $ - $ - $ $ 1,219
$ - - $ - $ - $ - $ - $ $ 131
$ - - $ - $ - $ - $ - $ $ 2,338
$ - - $ - $ - $ - $ - $ $ 1,567
$ 67,914 - $ - $ - $ - $ - $ $ 456,858
$ - - $ - $ - $ - $ - $ $ 155,286
$ - - $ - $ - $ - $ - $ $ 155,864
Public Works - Building Maintenance
Grand Total
Allocation

Page 116 of 157 ends

Exhibit 7
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Fund Organization Classification for Indirect Rates
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
Grand Total
General /
Admin.
(Reallocate)
City Hall Police Facilities
Community
Centers &
Facilities
Marine Safety
Facilities Pier Facilities
Public Works - Building Maintenance
Grand Total
Allocation
$ - - $ - $ - $ - $ - $ $ 533,867
$ - - $ - $ - $ - $ - $ $ 45,133
$ - - $ 522,028 $ - $ - $ - $ $ 4,257,979
$ - - $ - $ - $ - $ - $ $ 85,371
$ - - $ - $ - $ 19,979 $ - $ $ 982,084
$ 58,534 - $ - $ - $ - $ - $ $ 428,711
$ 93,850 - $ - $ 216,784 $ - $ - $ $ 769,737
$ 10,131 - $ - $ - $ - $ - $ $ 60,813
$ - - $ - $ - $ - $ - $ $ 1,082,813
$ - - $ - $ - $ - $ - $ $ 122,036
$ - - $ - $ - $ - $ - $ $ 1,012,567
$ - - $ - $ - $ - $ - $ $ 830,767
$ - - $ - $ - $ - $ 23,729 $ $ 383,889
$ 441,471 - $ 522,028 $ 216,784 $ 19,979 $ 23,729 $ 12,889,849 $

Page 117 of 157 ends

Exhibit 8
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
General /
Admin.
(Reallocate)
Governmental
Oversight
Governmental
Oversight
Governmental
Oversight
General /
Admin.
(Reallocate)
Agency
Management
Agency
Management
Agency
Management
Direct Services in All Funds
0 Unclassified for Indirect Costs - $ - $ - $ - $ - $ - $ - $ 32,148 $ 2 General Government - $ 180 $ 785 $ 785 $ - $ 237 $ 1,038 $ - $ 3 Police - $ 54,855 $ 24,799 $ 24,799 $ - $ 72,461 $ 32,759 $ - $ 4 Fire - $ - $ 679 $ 679 $ - $ - $ 898 $ - $
5 Marine Safety - $ 20,091 $ 3,197 $ 3,197 $ - $ 26,539 $ 4,222 $ - $ 6 Community Development - $ 5,455 $ 3,224 $ 3,224 $ - $ 7,205 $ 4,259 $ - $ 7 Community Services - $ 8,745 $ 2,149 $ 2,149 $ - $ 11,552 $ 2,839 $ - $ 8 Public Works - Engineering - $ 944 $ 184 $ 184 $ - $ 1,247 $ 243 $ - $ 9 Public Works - Maintenance - $ 9,645 $ 6,872 $ 6,872 $ - $ 12,741 $ 9,078 $ - $ 10 Public Works - Refuse - $ - $ 1,721 $ 1,721 $ - $ - $ 2,273 $ - $ 11 Public Works - Water - $ 4,736 $ 5,303 $ 5,303 $ - $ 6,257 $ 7,005 $ 12,960 $ 12 Public Works - Sewer - $ 3,782 $ 5,303 $ 5,303 $ - $ 4,996 $ 7,005 $ 9,325 $ 13 Tidelands/Beach - $ - $ - $ - $ - $ - $ - $ 17,186 $ 14 Not in Use - $ - $ - $ - $ - $ - $ - $ - $
15 Not in Use - $ - $ - $ - $ - $ - $ - $ - $
Grand Total - $ 108,433 $ 54,216 $ 54,216 $ - $ 143,236 $ 71,618 $ 71,618 $ City Council - City Council Manager - City Manager
Allocation of Remaining Central Services Expense
to Direct Service Units ("Second Allocation")
Fund Organization Classification for Indirect Rates

Page 118 of 157 ends

Exhibit 8
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
14 Not in Use
15 Not in Use
Grand Total
Allocation of Remaining Central Services Expense
to Direct Service Units ("Second Allocation")
Fund Organization Classification for Indirect Rates
General /
Admin.
(Reallocate)
Workforce
Support
General /
Admin.
(Reallocate)
Agency Risk,
General Fund
Agency Risk,
Citywide
Facilities Risk,
General Fund
Facilities Risk,
Citywide
Workforce Risk,
General Fund
Workforce Risk,
Citywide
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ 159 - $ - $ - $ 131 $ - $ 57 $ - $ 17 $
$ 48,465 - $ - $ - $ 4,129 $ - $ 1,789 $ - $ 5,117 $
$ - - $ - $ - $ 113 $ - $ 49 $ - $ - $
$ 17,751 - $ - $ - $ 532 $ - $ 231 $ - $ 1,874 $
$ 4,819 - $ - $ - $ 537 $ - $ 233 $ - $ 509 $
$ 7,727 - $ - $ - $ 358 $ - $ 155 $ - $ 816 $
$ 834 - $ - $ - $ 31 $ - $ 13 $ - $ 88 $
$ 8,522 - $ - $ - $ 1,144 $ - $ 496 $ - $ 900 $
$ - - $ - $ - $ 286 $ - $ 124 $ - $ - $
$ 4,185 - $ - $ - $ 883 $ - $ 382 $ - $ 442 $
$ 3,341 - $ - $ - $ 883 $ - $ 382 $ - $ 353 $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ 95,803 - $ - $ - $ 9,026 $ - $ 3,910 $ - $ 10,114 $
Manager - Human Resources Manager - Risk Management

Page 119 of 157 ends

Exhibit 8
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
14 Not in Use
15 Not in Use
Grand Total
Allocation of Remaining Central Services Expense
to Direct Service Units ("Second Allocation")
Fund Organization Classification for Indirect Rates
General /
Admin.
(Reallocate)
Governmental
Administration
Governmental
Administration
Governmental
Administration
General /
Admin.
(Reallocate)
Governmental
Oversight
General /
Admin.
(Reallocate)
General Counsel Workforce
Support
$ - - $ - $ 19,549 $ - $ 39 $ - $ - $ - $
$ 144 - $ 631 $ - $ - $ 1 $ - $ 319 $ 16 $
$ 44,064 - $ 19,921 $ - $ - $ 103 $ - $ 10,059 $ 4,808 $ $ - - $ 546 $ - $ - $ 1 $ - $ 276 $ - $
$ 16,139 - $ 2,568 $ - $ - $ 30 $ - $ 1,297 $ 1,761 $
$ 4,382 - $ 2,590 $ - $ - $ 11 $ - $ 1,308 $ 478 $
$ 7,025 - $ 1,726 $ - $ - $ 14 $ - $ 872 $ 767 $
$ 758 - $ 148 $ - $ - $ 1 $ - $ 75 $ 83 $
$ 7,748 - $ 5,521 $ - $ - $ 21 $ - $ 2,788 $ 845 $
$ - - $ 1,382 $ - $ - $ 2 $ - $ 698 $ - $
$ 3,805 - $ 4,260 $ 7,881 $ - $ 29 $ - $ 2,151 $ 415 $
$ 3,038 - $ 4,260 $ 5,671 $ - $ 23 $ - $ 2,151 $ 332 $
$ - - $ - $ 10,451 $ - $ 21 $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ 87,103 - $ 43,551 $ 43,551 $ - $ 298 $ - $ 21,992 $ 9,505 $ Clerk - City Clerk Clerk - Elections City Attorney - City Attorney

Page 120 of 157 ends

Exhibit 8
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
14 Not in Use
15 Not in Use
Grand Total
Allocation of Remaining Central Services Expense
to Direct Service Units ("Second Allocation")
Fund Organization Classification for Indirect Rates
General /
Admin.
(Reallocate)
Accounting /
Financial
Reporting
Budget /
Financial
Planning
Payroll Accounts
Payable
Accounts
Receivable &
Counter
Utility Customer
Service &
Analysis
Purchasing
$ 43,207 - $ 23,616 $ - $ 382 $ 2,503 $ - $ - $
$ 917 - $ 511 $ 116 $ 723 $ 287 $ - $ 134 $
$ 35,656 - $ 16,144 $ 35,432 $ 6,308 $ 6,047 $ - $ 4,240 $ $ 14,525 - $ 6,722 $ - $ - $ - $ - $ 116 $
$ 5,526 - $ 2,081 $ 12,977 $ 800 $ 650 $ - $ 547 $
$ 4,829 - $ 2,099 $ 3,523 $ 6,562 $ 4,314 $ - $ 551 $
$ 3,121 - $ 1,399 $ 5,649 $ 2,717 $ 3,159 $ - $ 367 $
$ 162 - $ 120 $ 610 $ - $ - $ - $ 31 $
$ 10,285 - $ 4,474 $ 6,230 $ 12,381 $ 256 $ - $ 1,175 $ $ 2,422 - $ 1,120 $ - $ 6,345 $ 4,787 $ - $ 294 $
$ 27,786 - $ 15,278 $ 3,059 $ 9,011 $ 20,663 $ 37,450 $ 907 $ $ 23,402 - $ 7,997 $ 2,443 $ 2,995 $ 7,047 $ 37,450 $ 907 $ $ 17,075 - $ 12,625 $ - $ - $ 6,016 $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ 188,914 - $ 94,187 $ 70,040 $ 48,224 $ 55,731 $ 74,900 $ 9,270 $ Finance - Finance

Page 121 of 157 ends

Exhibit 8
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
14 Not in Use
15 Not in Use
Grand Total
Allocation of Remaining Central Services Expense
to Direct Service Units ("Second Allocation")
Fund Organization Classification for Indirect Rates
General /
Admin.
(Reallocate)
Workforce
Support,
Citywide
Workforce
Support,
General Fund
Facilities
Support,
Citywide
Facilities
Support, City
Hall
Financial /
Admin. Support,
Citywide
Financial /
Admin. Support,
General Fund
General /
Admin.
(Reallocate)
City Manager
Support
$ - - $ - $ - $ - $ - $ - $ - $ 97 $
$ 88 - $ - $ - $ - $ 164 $ - $ - $ 3 $
$ 26,928 - $ - $ - $ - $ 5,180 $ - $ - $ 252 $
$ - - $ - $ - $ - $ 142 $ - $ - $ 2 $
$ 9,863 - $ - $ - $ - $ 668 $ - $ - $ 73 $
$ 2,678 - $ - $ - $ - $ 673 $ - $ - $ 28 $
$ 4,293 - $ - $ - $ - $ 449 $ - $ - $ 34 $
$ 463 - $ - $ - $ - $ 38 $ - $ - $ 4 $
$ 4,735 - $ - $ - $ - $ 1,435 $ - $ - $ 52 $
$ - - $ - $ - $ - $ 359 $ - $ - $ 6 $
$ 2,325 - $ - $ - $ - $ 1,108 $ - $ - $ 71 $
$ 1,856 - $ - $ - $ - $ 1,108 $ - $ - $ 57 $
$ - - $ - $ - $ - $ - $ - $ - $ 52 $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ 53,229 - $ - $ - $ - $ 11,324 $ - $ - $ 731 $
Non-Departmental - Non-Departmental Non-Departmental - IT CM

Page 122 of 157 ends

Exhibit 8
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
14 Not in Use
15 Not in Use
Grand Total
Allocation of Remaining Central Services Expense
to Direct Service Units ("Second Allocation")
Fund Organization Classification for Indirect Rates
General /
Admin.
(Reallocate)
City Clerk
Support
Not in Use
General /
Admin.
(Reallocate)
Finance Support
General /
Admin.
(Reallocate)
Citywide
Support
General /
Admin.
(Reallocate)
Police Support
$ 470 - $ - $ - $ 835 $ - $ - $ - $ - $
$ 15 - $ - $ - $ 31 $ - $ 95 $ - $ - $
$ 1,223 - $ - $ - $ 1,184 $ - $ 28,882 $ - $ 18,970 $
$ 11 - $ - $ - $ 255 $ - $ - $ - $ - $
$ 355 - $ - $ - $ 251 $ - $ 10,578 $ - $ - $
$ 134 - $ - $ - $ 251 $ - $ 2,872 $ - $ - $
$ 167 - $ - $ - $ 188 $ - $ 4,605 $ - $ - $
$ 17 - $ - $ - $ 10 $ - $ 497 $ - $ - $
$ 255 - $ - $ - $ 385 $ - $ 5,079 $ - $ - $
$ 27 - $ - $ - $ 175 $ - $ - $ - $ - $
$ 345 - $ - $ - $ 1,338 $ - $ 2,494 $ - $ - $
$ 277 - $ - $ - $ 1,130 $ - $ 1,991 $ - $ - $
$ 251 - $ - $ - $ 436 $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ 3,547 - $ - $ - $ 6,469 $ - $ 57,092 $ - $ 18,970 $
Non-Departmental - IT City Clerk Non-Departmental - IT PD Non-Departmental - IT Finance Non-Departmental - IT Citywide

Page 123 of 157 ends

Exhibit 8
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
14 Not in Use
15 Not in Use
Grand Total
Allocation of Remaining Central Services Expense
to Direct Service Units ("Second Allocation")
Fund Organization Classification for Indirect Rates
General /
Admin.
(Reallocate)
Marine Safety
Support
General /
Admin.
(Reallocate)
Community
Development
Support
General /
Admin.
(Reallocate)
Public Works
Support
General /
Admin.
(Reallocate)
Community
Services Support
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ 1,219 - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ 131 $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ 1,567 $
$ - - $ - $ - $ - $ 43 $ - $ - $
$ - - $ - $ - $ - $ 1,058 $ - $ - $
$ - - $ - $ - $ - $ 52 $ - $ - $
$ - - $ - $ - $ - $ 655 $ - $ - $
$ - - $ - $ - $ - $ 531 $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ 1,219 - $ - $ 131 $ - $ 2,338 $ - $ 1,567 $
Non-Departmental - IT Marine Safety Non-Departmental - IT CD Non-Departmental - IT PW Non-Departmental - IT CS

Page 124 of 157 ends

Exhibit 8
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
14 Not in Use
15 Not in Use
Grand Total
Allocation of Remaining Central Services Expense
to Direct Service Units ("Second Allocation")
Fund Organization Classification for Indirect Rates
General /
Admin.
(Reallocate)
Department
Administration,
Workforce
Department
Administration,
Operations
Department
Administration,
Infrastructure
Public Projects &
Infrastructure
General /
Admin.
(Reallocate)
Fleet Support,
Citywide
Fleet Support,
Non-Utility
$ - - $ - $ - $ 72,019 $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ 47,001 $ 28,545 $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ 11,750 $ 7,136 $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ 2,350 $ 1,427 $
$ 5,868 - $ 703 $ - $ - $ - $ - $ - $
$ 59,952 - $ 26,274 $ 48,753 $ - $ - $ 18,800 $ 11,418 $ $ - - $ 6,579 $ - $ - $ - $ - $ - $
$ 29,439 - $ 33,815 $ 31,866 $ 29,033 $ - $ 9,400 $ - $ $ 23,506 - $ 6,733 $ 22,928 $ 20,890 $ - $ 2,350 $ - $
$ - - $ - $ - $ 38,500 $ - $ 9,400 $ 5,709 $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ 118,765 - $ 74,104 $ 103,547 $ 160,442 $ - $ 101,051 $ 54,235 $ Public Works - Engineering Public Works - Auto Maintenance

Page 125 of 157 ends

Exhibit 8
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
14 Not in Use
15 Not in Use
Grand Total
Allocation of Remaining Central Services Expense
to Direct Service Units ("Second Allocation")
Fund Organization Classification for Indirect Rates
General /
Admin.
(Reallocate)
City Hall Police Facilities
Community
Centers &
Facilities
Marine Safety
Facilities Pier Facilities
$ - - $ - $ - $ - $ - $ $ 194,865
$ - - $ - $ - $ - $ - $ $ 7,583
$ - - $ 66,476 $ - $ - $ - $ $ 676,594
$ - - $ - $ - $ - $ - $ $ 25,014
$ - - $ - $ - $ 2,544 $ - $ $ 166,445
$ 20,248 - $ - $ - $ - $ - $ $ 87,125
$ 32,465 - $ - $ 27,605 $ - $ - $ $ 138,457
$ 3,505 - $ - $ - $ - $ - $ $ 16,905
$ - - $ - $ - $ - $ - $ $ 286,192
$ - - $ - $ - $ - $ - $ $ 30,374
$ - - $ - $ - $ - $ - $ $ 322,038
$ - - $ - $ - $ - $ - $ $ 221,745
$ - - $ - $ - $ - $ 3,022 $ $ 120,743
$ - - $ - $ - $ - $ - $ $ -
$ - - $ - $ - $ - $ - $ $ -
$ 56,217 - $ 66,476 $ 27,605 $ 2,544 $ 3,022 $ 2,294,081 $ Public Works - Building Maintenance
Grand Total
Allocation

Page 126 of 157 ends

Exhibit 9
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
General /
Admin.
(Reallocate)
Governmental
Oversight
Governmental
Oversight
Governmental
Oversight
General /
Admin.
(Reallocate)
Agency
Management
Agency
Management
Agency
Management
Direct Services in All Funds
0 Unclassified for Indirect Costs - $ - $ - $ 11,844 $ - $ - $ - $ 165,718 $ 2 General Government - $ 248 $ 1,098 $ 785 $ - $ 1,011 $ 4,560 $ - $ 3 Police - $ 75,815 $ 34,661 $ 24,799 $ - $ 308,837 $ 143,969 $ - $ 4 Fire - $ - $ 950 $ 679 $ - $ - $ 3,945 $ - $
5 Marine Safety - $ 27,768 $ 4,468 $ 3,197 $ - $ 113,114 $ 18,557 $ - $ 6 Community Development - $ 7,539 $ 4,506 $ 3,224 $ - $ 30,710 $ 18,716 $ - $ 7 Community Services - $ 12,087 $ 3,004 $ 2,149 $ - $ 49,238 $ 12,476 $ - $ 8 Public Works - Engineering - $ 1,305 $ 257 $ 184 $ - $ 5,315 $ 1,068 $ - $ 9 Public Works - Maintenance - $ 13,331 $ 9,605 $ 6,872 $ - $ 54,305 $ 39,898 $ - $ 10 Public Works - Refuse - $ - $ 2,405 $ 1,721 $ - $ - $ 9,989 $ - $ 11 Public Works - Water - $ 6,546 $ 7,412 $ 10,078 $ - $ 26,666 $ 30,786 $ 66,807 $ 12 Public Works - Sewer - $ 5,227 $ 7,412 $ 8,739 $ - $ 21,292 $ 30,786 $ 48,069 $ 13 Tidelands/Beach - $ - $ - $ 6,332 $ - $ - $ - $ 88,590 $ 14 Not in Use - $ - $ - $ - $ - $ - $ - $ - $
15 Not in Use - $ - $ - $ - $ - $ - $ - $ - $
Grand Total - $ 149,866 $ 75,776 $ 80,603 $ - $ 610,488 $ 314,750 $ 369,184 $ Manager - City Manager
Total Allocation of Central Services Expense
to Direct Service Units
Fund Organization Classification for Indirect Rates City Council - City Council

Page 127 of 157 ends

Exhibit 9
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
14 Not in Use
15 Not in Use
Grand Total
Total Allocation of Central Services Expense
to Direct Service Units
Fund Organization Classification for Indirect Rates
General /
Admin.
(Reallocate)
Workforce
Support
General /
Admin.
(Reallocate)
Agency Risk,
General Fund
Agency Risk,
Citywide
Facilities Risk,
General Fund
Facilities Risk,
Citywide
Workforce Risk,
General Fund
Workforce Risk,
Citywide
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ 884 - $ - $ - $ 14,792 $ - $ 6,408 $ - $ 1,821 $
$ 270,147 - $ - $ - $ 467,008 $ - $ 202,323 $ - $ 556,335 $ $ - - $ - $ - $ 12,796 $ - $ 5,544 $ - $ - $
$ 98,944 - $ - $ - $ 60,196 $ - $ 26,079 $ - $ 203,762 $ $ 26,863 - $ - $ - $ 60,712 $ - $ 26,302 $ - $ 55,320 $ $ 43,070 - $ - $ - $ 40,470 $ - $ 17,533 $ - $ 88,696 $ $ 4,649 - $ - $ - $ 3,465 $ - $ 1,501 $ - $ 9,575 $
$ 47,502 - $ - $ - $ 129,420 $ - $ 56,069 $ - $ 97,824 $ $ - - $ - $ - $ 32,404 $ - $ 14,038 $ - $ - $
$ 23,326 - $ - $ - $ 99,863 $ - $ 43,264 $ - $ 48,036 $ $ 18,625 - $ - $ - $ 99,863 $ - $ 43,264 $ - $ 38,355 $ $ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ 534,009 - $ - $ - $ 1,020,987 $ - $ 442,324 $ - $ 1,099,726 $ Manager - Human Resources Manager - Risk Management

Page 128 of 157 ends

Exhibit 9
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
14 Not in Use
15 Not in Use
Grand Total
Total Allocation of Central Services Expense
to Direct Service Units
Fund Organization Classification for Indirect Rates
General /
Admin.
(Reallocate)
Governmental
Administration
Governmental
Administration
Governmental
Administration
General /
Admin.
(Reallocate)
Governmental
Oversight
General /
Admin.
(Reallocate)
General Counsel Workforce
Support
$ - - $ - $ 60,789 $ - $ 39 $ - $ - $ - $
$ 383 - $ 1,719 $ - $ - $ 1 $ - $ 4,509 $ 215 $
$ 117,044 - $ 54,257 $ - $ - $ 103 $ - $ 142,361 $ 65,577 $ $ - - $ 1,487 $ - $ - $ 1 $ - $ 3,901 $ - $
$ 42,868 - $ 6,994 $ - $ - $ 30 $ - $ 18,350 $ 24,018 $ $ 11,638 - $ 7,053 $ - $ - $ 11 $ - $ 18,507 $ 6,521 $
$ 18,660 - $ 4,702 $ - $ - $ 14 $ - $ 12,337 $ 10,455 $ $ 2,014 - $ 403 $ - $ - $ 1 $ - $ 1,056 $ 1,129 $
$ 20,581 - $ 15,036 $ - $ - $ 21 $ - $ 39,452 $ 11,531 $ $ - - $ 3,765 $ - $ - $ 2 $ - $ 9,878 $ - $
$ 10,106 - $ 11,602 $ 24,506 $ - $ 29 $ - $ 30,442 $ 5,662 $ $ 8,069 - $ 11,602 $ 17,633 $ - $ 23 $ - $ 30,442 $ 4,521 $ $ - - $ - $ 32,497 $ - $ 21 $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ 231,365 - $ 118,618 $ 135,424 $ - $ 298 $ - $ 311,234 $ 129,629 $ Clerk - City Clerk City Attorney - City Attorney Clerk - Elections

Page 129 of 157 ends

Exhibit 9
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
14 Not in Use
15 Not in Use
Grand Total
Total Allocation of Central Services Expense
to Direct Service Units
Fund Organization Classification for Indirect Rates
General /
Admin.
(Reallocate)
Accounting /
Financial
Reporting
Budget /
Financial
Planning
Payroll Accounts
Payable
Accounts
Receivable &
Counter
Utility Customer
Service &
Analysis
Purchasing
$ 159,117 - $ 87,698 $ - $ 1,264 $ 10,091 $ - $ - $
$ 3,378 - $ 1,899 $ 392 $ 2,395 $ 1,156 $ - $ 467 $
$ 131,310 - $ 59,952 $ 119,763 $ 20,895 $ 24,378 $ - $ 14,743 $ $ 53,490 - $ 24,964 $ - $ - $ - $ - $ 404 $
$ 20,350 - $ 7,728 $ 43,864 $ 2,651 $ 2,619 $ - $ 1,900 $ $ 17,782 - $ 7,794 $ 11,909 $ 21,738 $ 17,393 $ - $ 1,917 $ $ 11,493 - $ 5,195 $ 19,094 $ 9,002 $ 12,736 $ - $ 1,278 $ $ 597 - $ 445 $ 2,061 $ - $ - $ - $ 109 $
$ 37,875 - $ 16,614 $ 21,059 $ 41,013 $ 1,034 $ - $ 4,086 $ $ 8,918 - $ 4,160 $ - $ 21,019 $ 19,299 $ - $ 1,023 $
$ 102,327 - $ 56,736 $ 10,341 $ 29,850 $ 62,665 $ 150,977 $ 3,152 $ $ 86,183 - $ 29,696 $ 8,257 $ 9,921 $ 49,049 $ 150,977 $ 3,152 $ $ 62,883 - $ 46,882 $ - $ - $ 24,255 $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ 695,702 - $ 349,762 $ 236,739 $ 159,748 $ 224,675 $ 301,954 $ 32,231 $ Finance - Finance

Page 130 of 157 ends

Exhibit 9
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
14 Not in Use
15 Not in Use
Grand Total
Total Allocation of Central Services Expense
to Direct Service Units
Fund Organization Classification for Indirect Rates
General /
Admin.
(Reallocate)
Workforce
Support,
Citywide
Workforce
Support,
General Fund
Facilities
Support,
Citywide
Facilities
Support, City
Hall
Financial /
Admin. Support,
Citywide
Financial /
Admin. Support,
General Fund
$ - - $ - $ - $ - $ - $ - $
$ 1,172 - $ - $ - $ - $ 2,263 $ - $
$ 357,980 - $ - $ - $ - $ 71,450 $ - $
$ - - $ - $ - $ - $ 1,958 $ - $
$ 131,113 - $ - $ - $ - $ 9,210 $ - $
$ 35,596 - $ - $ - $ - $ 9,289 $ - $
$ 57,073 - $ - $ - $ - $ 6,192 $ - $
$ 6,161 - $ - $ - $ - $ 530 $ - $
$ 62,946 - $ - $ - $ - $ 19,801 $ - $
$ - - $ - $ - $ - $ 4,958 $ - $
$ 30,909 - $ - $ - $ - $ 15,279 $ - $
$ 24,680 - $ - $ - $ - $ 15,279 $ - $
$ - - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $
$ 707,630 - $ - $ - $ - $ 156,207 $ - $
Non-Departmental - Non-Departmental

Page 131 of 157 ends

Exhibit 9
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
14 Not in Use
15 Not in Use
Grand Total
Total Allocation of Central Services Expense
to Direct Service Units
Fund Organization Classification for Indirect Rates
General /
Admin.
(Reallocate)
City Manager
Support
General /
Admin.
(Reallocate)
City Clerk
Support
General /
Admin.
(Reallocate)
Finance Support
General /
Admin.
(Reallocate)
Citywide
Support
$ 97 - $ - $ 470 $ - $ 835 $ - $ - $
$ 3 - $ - $ 15 $ - $ 31 $ - $ 1,111 $
$ 252 - $ - $ 1,223 $ - $ 1,184 $ - $ 339,408 $
$ 2 - $ - $ 11 $ - $ 255 $ - $ - $
$ 73 - $ - $ 355 $ - $ 251 $ - $ 124,311 $
$ 28 - $ - $ 134 $ - $ 251 $ - $ 33,750 $
$ 34 - $ - $ 167 $ - $ 188 $ - $ 54,112 $
$ 4 - $ - $ 17 $ - $ 10 $ - $ 5,841 $
$ 52 - $ - $ 255 $ - $ 385 $ - $ 59,680 $
$ 6 - $ - $ 27 $ - $ 175 $ - $ - $
$ 71 - $ - $ 345 $ - $ 1,338 $ - $ 29,306 $
$ 57 - $ - $ 277 $ - $ 1,130 $ - $ 23,400 $
$ 52 - $ - $ 251 $ - $ 436 $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ 731 - $ - $ 3,547 $ - $ 6,469 $ - $ 670,919 $
Non-Departmental - IT CM Non-Departmental - IT Finance Non-Departmental - IT City Clerk Non-Departmental - IT Citywide

Page 132 of 157 ends

Exhibit 9
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
14 Not in Use
15 Not in Use
Grand Total
Total Allocation of Central Services Expense
to Direct Service Units
Fund Organization Classification for Indirect Rates
General /
Admin.
(Reallocate)
Police Support
General /
Admin.
(Reallocate)
Marine Safety
Support
General /
Admin.
(Reallocate)
Community
Development
Support
General /
Admin.
(Reallocate)
Public Works
Support
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ 278,700 - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ 17,839 $ - $ - $ - $ - $
$ - - $ - $ - $ - $ 1,851 $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ 43 $
$ - - $ - $ - $ - $ - $ - $ 1,058 $
$ - - $ - $ - $ - $ - $ - $ 52 $
$ - - $ - $ - $ - $ - $ - $ 655 $
$ - - $ - $ - $ - $ - $ - $ 531 $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $
$ 278,700 - $ - $ 17,839 $ - $ 1,851 $ - $ 2,338 $
Non-Departmental - IT PD Non-Departmental - IT PW Non-Departmental - IT Marine Safety Non-Departmental - IT CD

Page 133 of 157 ends

Exhibit 9
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
14 Not in Use
15 Not in Use
Grand Total
Total Allocation of Central Services Expense
to Direct Service Units
Fund Organization Classification for Indirect Rates
General /
Admin.
(Reallocate)
Community
Services Support
General /
Admin.
(Reallocate)
Department
Administration,
Workforce
Department
Administration,
Operations
Department
Administration,
Infrastructure
Public Projects &
Infrastructure
$ - - $ - $ - $ - $ - $ 230,769 $
$ - - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $
$ 22,957 - $ - $ - $ - $ - $ - $
$ - - $ - $ 14,356 $ 1,986 $ - $ - $
$ - - $ - $ 146,671 $ 74,172 $ 156,219 $ - $
$ - - $ - $ - $ 18,571 $ - $ - $
$ - - $ - $ 72,022 $ 70,773 $ 102,107 $ 93,031 $
$ - - $ - $ 57,507 $ 43,692 $ 73,468 $ 66,938 $
$ - - $ - $ - $ - $ - $ 123,366 $
$ - - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $
$ 22,957 - $ - $ 290,557 $ 209,193 $ 331,794 $ 514,104 $ Non-Departmental - IT CS Public Works - Engineering

Page 134 of 157 ends

Exhibit 9
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 No. Title No. Title No. Title
Direct Services in All Funds
0 Unclassified for Indirect Costs
2 General Government
3 Police
4 Fire
5 Marine Safety
6 Community Development
7 Community Services
8 Public Works - Engineering
9 Public Works - Maintenance
10 Public Works - Refuse
11 Public Works - Water
12 Public Works - Sewer
13 Tidelands/Beach
14 Not in Use
15 Not in Use
Grand Total
Total Allocation of Central Services Expense
to Direct Service Units
Fund Organization Classification for Indirect Rates
General /
Admin.
(Reallocate)
Fleet Support,
Citywide
Fleet Support,
Non-Utility
General /
Admin.
(Reallocate)
City Hall Police Facilities
Community
Centers &
Facilities
Marine Safety
Facilities Pier Facilities
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ 287,957 - $ 173,638 $ - $ - $ 588,504 $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ 71,989 - $ 43,410 $ - $ - $ - $ - $ 22,524 $ - $
$ - - $ - $ - $ 78,783 $ - $ - $ - $ - $
$ 14,398 - $ 8,682 $ - $ 126,315 $ - $ 244,389 $ - $ - $ $ - - $ - $ - $ 13,636 $ - $ - $ - $ - $
$ 115,183 - $ 69,455 $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ 57,591 - $ - $ - $ - $ - $ - $ - $ - $
$ 14,398 - $ - $ - $ - $ - $ - $ - $ - $
$ 57,591 - $ 34,728 $ - $ - $ - $ - $ - $ 26,750 $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ - - $ - $ - $ - $ - $ - $ - $ - $
$ 619,108 - $ 329,913 $ - $ 218,733 $ 588,504 $ 244,389 $ 22,524 $ 26,750 $ Public Works - Auto Maintenance Public Works - Building Maintenance

Page 135 of 157 ends

Page 136 of 157 ends

Exhibit 10 / Prioritize use of departmental rates. See Exhibit 11b.

CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Central Services Indirect Rate on Direct Salary Expense Cost Basis
Allocable Central Services Expense 12,889,849 $
less: Functions Not Appropriate for Composite Indirect Rate Utility Customer Service & Analysis (227,054) $
Non-Departmental - IT PD (259,730) $
Non-Departmental - IT Marine Safety (16,620) $
Non-Departmental - IT CD (1,720) $
Non-Departmental - IT PW (31,950) $
Non-Departmental - IT CS (21,390) $
Public Works - Engineering (1,007,049) $
Police Facilities (522,028) $
Community Centers & Facilities (216,784) $
Marine Safety Facilities (19,979) $
Pier Facilities (23,729) $
Net Cost Basis 10,541,815 $
Rate Basis
Citywide Expense Used as Rate Basis from Budget 2025-26:
50010 Regular Salaries - Sworn $ 6,085,490
50020 Regular Salaries - Non-Sworn $ 7,898,772
50030 Part-Time Salaries $ 1,883,774
50040 Part-Time Salaries - Junior Lifeguard $ 87,378
less: Rate Basis Included in Allocable Central Services City Council - City Council $ (32,400)
Manager - City Manager $ (381,086)
Manager - Human Resources $ (229,845)
Manager - Risk Management $ -
Clerk - City Clerk $ (207,736)
Clerk - Elections $ -
City Attorney - City Attorney $ -
Finance - Finance $ (578,547)
Non-Departmental - Non-Departmental $ -
Non-Departmental - IT CM $ -
Non-Departmental - IT City Clerk $ -
Non-Departmental - IT Finance $ -
Non-Departmental - IT Citywide $ -
Non-Departmental - IT PD $ -
Non-Departmental - IT Marine Safety $ -
Non-Departmental - IT CD $ -
Non-Departmental - IT PW $ -
Non-Departmental - IT CS $ -
Public Works - Engineering $ -
Public Works - Auto Maintenance $ -
Public Works - Building Maintenance $ (173,889)
Net Rate Basis 14,351,912 $
Indirect for Central Services, Composite for City 73.5%

Page 137 of 157 ends

Exhibit 10 / Prioritize use of departmental rates. See Exhibit 11b.

CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Central Services Indirect Rate on Direct Expenditure
Cost Basis
Allocable Central Services Expense (Net Cost Basis Above) 10,541,815 $ plus: Additional Adjustments
[describe] - $
Net Cost Basis 10,541,815 $
Rate Basis
Total Expenditures (Operations and Capital), All Funds | Budget 2025-26 109,204,339 $ less: Exclusions
Debt Service (769,315) $
Capital (28,281,520) $
Depreciation - $
Transfers & Financing Uses (17,624,008) $
Other Adjustment (1,082,559) $
Allocated Citywide Indirect Services (Net Cost Basis from Above) (10,541,815) $ [other adjustment - describe] - $
Net Rate Basis 50,905,121 $
Indirect for Central Services, Composite for City 20.7%

Page 138 of 157 ends

Exhibit 11a
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Indirect Rate Bases by Organizational Unit
No. Title No. Title No. Title Regular Salaries -
Sworn 50010
Regular Salaries -
Non-Sworn
50020
Regular Salaries -
Non-Sworn
50030
Part-Time
Salaries - Junior
Lifeguard 50040
Total Basis Total
Expenditures
less:

Adjustments Total Basis
Direct Services in the General Fund
101 General Fund 1000010 City Council - City Council 2 General Government $ - - $ - $ - $ $ 100,000 - $ - $ 100,000 $ 101 General Fund 1100011 Manager - City Manager 2 General Government $ - - $ - $ - $ $ 43,943 - $ - $ 43,943 $ 101 General Fund 1100014 Manager - Human Resources 2 General Government $ - - $ - $ - $ $ - - $ - $ - $ 101 General Fund 1100018 Manager - Risk Management 2 General Government $ - - $ - $ - $ $ - - $ - $ - $ 101 General Fund 1200012 Clerk - City Clerk 2 General Government $ - - $ - $ - $ $ - - $ - $ - $ 101 General Fund 1200013 Clerk - Elections 2 General Government $ - - $ - $ - $ $ - - $ - $ - $ 101 General Fund 1300015 City Attorney - City Attorney 2 General Government $ - - $ - $ - $ $ 85,000 - $ - $ 85,000 $ 101 General Fund 1400017 Finance - Finance 2 General Government $ - - $ - $ - $ $ 169,955 - $ - $ 169,955 $ 101 General Fund 1500019 Non-Departmental - Non-Departmental 2 General Government $ - - $ - $ - $ $ 48,000 - $ - $ 48,000 $ 101 General Fund 1502011 Non-Departmental - IT CM 2 General Government $ - - $ - $ - $ $ - - $ - $ - $ 101 General Fund 1502012 Non-Departmental - IT City Clerk 2 General Government $ - - $ - $ - $ $ - - $ - $ - $ 101 General Fund 1502017 Non-Departmental - IT Finance 2 General Government $ - - $ - $ - $ $ - - $ - $ - $ 101 General Fund 1502020 Non-Departmental - IT Citywide 2 General Government $ - - $ - $ - $ $ - - $ - $ - $ 101 General Fund 1502023 Non-Departmental - IT PD 2 General Government $ - - $ - $ - $ $ - - $ - $ - $ 101 General Fund 1502028 Non-Departmental - IT Marine Safety 2 General Government $ - - $ - $ - $ $ - - $ - $ - $ 101 General Fund 1502030 Non-Departmental - IT CD 2 General Government $ - - $ - $ - $ $ - - $ - $ - $ 101 General Fund 1502042 Non-Departmental - IT PW 2 General Government $ - - $ - $ - $ $ - - $ - $ - $ 101 General Fund 1502070 Non-Departmental - IT CS 2 General Government $ - - $ - $ - $ $ - - $ - $ - $ 101 General Fund 5000042 Public Works - Engineering 8 Public Works - Engineering $ - - $ - $ - $ $ 139,880 - $ - $ 139,880 $ 101 General Fund 5000050 Public Works - Auto Maintenance 9 Public Works - Maintenance $ - - $ - $ - $ $ - - $ - $ - $ 101 General Fund 5000052 Public Works - Building Maintenance 9 Public Works - Maintenance $ - - $ - $ - $ $ 450,000 - $ - $ 450,000 $ 101 General Fund 1500053 Non-Departmental - Seal Beach Cable 2 General Government - $ - $ - $ - $ - $ 90,000 $ - $ 90,000 $ 101 General Fund 1500080 Non-Departmental - Transfers 0 Unclassified for Indirect Costs - $ - $ - $ - $ - $ 14,622,008 $ (14,622,008) $ - $ 101 General Fund 2100021 Police - Emergency Operations Center 3 Police 179,583 $ - $ - $ - $ 179,583 $ 414,619 $ - $ 414,619 $ 101 General Fund 2100022 Police - Police Field Services 3 Police 5,413,617 $ 124,982 $ - $ - $ 5,538,598 $ 11,668,169 $ - $ 11,668,169 $ 101 General Fund 2100023 Police - Police Support Services 3 Police - $ 696,016 $ 117,310 $ - $ 813,326 $ 1,941,456 $ (5,000) $ 1,936,456 $ 101 General Fund 2100025 Police - Parking Enforcement 3 Police 55,908 $ 557,640 $ 126,982 $ - $ 740,530 $ 1,698,298 $ - $ 1,698,298 $ 101 General Fund 2100035 Police - West-Comm 3 Police - $ - $ - $ - $ - $ 981,632 $ - $ 981,632 $ 101 General Fund 2100036 Police - Animal Control 3 Police - $ 161,549 $ - $ - $ 161,549 $ 489,454 $ - $ 489,454 $ 101 General Fund 2200026 Fire - Fire and Paramedic Services 4 Fire - $ - $ - $ - $ - $ 7,851,403 $ - $ 7,851,403 $ 101 General Fund 2300073 Marine Safety - Aquatics 5 Marine Safety - $ - $ 205,027 $ - $ 205,027 $ 349,379 $ - $ 349,379 $ 101 General Fund 3000030 Community Development - Planning 6 Community Development - $ 443,830 $ - $ - $ 443,830 $ 721,685 $ - $ 721,685 $ 101 General Fund 3000031 Community Development - Building and Code Enforcement 6 Community Development - $ 286,480 $ - $ - $ 286,480 $ 1,093,916 $ - $ 1,093,916 $ Fund Indirect Rate Method: Direct Cost Organization Classification for Indirect Rates (i.e., Department Description)
Indirect Rate Method: Labor Cost
(Restored per Workspace 6)

Page 139 of 157 ends

Adjustments Total Basis
Fund Indirect Rate Method: Direct Cost Organization Classification for Indirect Rates (i.e., Department Description)
Indirect Rate Method: Labor Cost
(Restored per Workspace 6)
101 General Fund 4000016 Community Services - Senior Bus Program 7 Community Services - $ - $ - $ - $ - $ 232,000 $ - $ 232,000 $ 101 General Fund 4000070 Community Services - Recreation Administration7 Community Services - $ 255,252 $ 38,518 $ - $ 293,770 $ 543,352 $ - $ 543,352 $ 101 General Fund 4000071 Community Services - Sports Leagues 7 Community Services - $ 33,187 $ 22,120 $ - $ 55,307 $ 83,093 $ - $ 83,093 $ 101 General Fund 4000072 Community Services - Leisure Classes 7 Community Services - $ - $ - $ - $ - $ 185,100 $ - $ 185,100 $ 101 General Fund 4000074 Community Services - Tennis Center 7 Community Services - $ 150,506 $ 149,147 $ - $ 299,653 $ 515,425 $ (55,000) $ 460,425 $ 101 General Fund 5000043 Public Works - Storm Drains 9 Public Works - Maintenance - $ 43,771 $ - $ - $ 43,771 $ 564,818 $ - $ 564,818 $ 101 General Fund 5000044 Public Works - Street Maintenance 9 Public Works - Maintenance - $ 118,080 $ 56,859 $ - $ 174,939 $ 1,953,519 $ - $ 1,953,519 $ 101 General Fund 5000049 Public Works - Park Maintenance 9 Public Works - Maintenance - $ 108,406 $ - $ - $ 108,406 $ 739,180 $ - $ 739,180 $ 101 General Fund 5000051 Public Works - Refuse 10 Public Works - Refuse - $ - $ - $ - $ - $ 1,310,300 $ (2,000) $ 1,308,300 $ Direct Services in Other Funds
102 Leased Facilities 1500802 Non-Departmental - Annex Building 0 Unclassified for Indirect Costs - $ - $ - $ - $ - $ 78,700 $ (78,700) $ - $ 102 Leased Facilities 1500803 Non-Departmental - Annex 0 Unclassified for Indirect Costs - $ - $ - $ - $ - $ - $ - $ - $ 102 Leased Facilities 1500804 Non-Departmental - Rivers End 0 Unclassified for Indirect Costs - $ - $ - $ - $ - $ - $ - $ - $ 102 Leased Facilities 1500805 Non-Departmental - Ironwood 0 Unclassified for Indirect Costs - $ - $ - $ - $ - $ - $ - $ - $ 103 Special Projects 1100211 Manager - Centennial 2 General Government - $ - $ - $ - $ - $ - $ - $ - $ 103 Special Projects 2100223 Police - Special Projects 3 Police - $ - $ - $ - $ - $ 61,250 $ (53,134) $ 8,116 $ 103 Special Projects 3000231 Community Development - Special Projects 6 Community Development - $ 42,073 $ - $ - $ 42,073 $ 367,366 $ (306,725) $ 60,641 $ 103 Special Projects 4000074 Community Services - Tennis Center 7 Community Services - $ - $ - $ - $ - $ 4,000 $ (4,000) $ - $ 103 Special Projects 5000242 Public Works - Special Projects 9 Public Works - Maintenance - $ - $ - $ - $ - $ 757,469 $ (757,469) $ - $ 103 Special Projects 5000244 Public Works - Special Projects 9 Public Works - Maintenance - $ - $ - $ - $ - $ 235,000 $ (235,000) $ - $ 104 Waste Management Act 1100011 Manager - City Manager 2 General Government - $ 47,557 $ 443 $ - $ 47,999 $ 111,478 $ - $ 111,478 $ 106 Tidelands Beach 2100825 Police - Parking Enforcement 3 Police 167,865 $ 2,610 $ - $ - $ 170,475 $ 340,658 $ - $ 340,658 $ 106 Tidelands Beach 2300828 Marine Safety - Lifeguard 5 Marine Safety - $ 513,413 $ 799,807 $ 87,378 $ 1,400,598 $ 2,229,699 $ (90,050) $ 2,139,649 $ 106 Tidelands Beach 4000072 Community Services - Leisure Classes 7 Community Services - $ - $ - $ - $ - $ 130,000 $ - $ 130,000 $ 106 Tidelands Beach 5000863 Public Works - Beach Maintenance 9 Public Works - Maintenance - $ 122,522 $ 83,894 $ - $ 206,416 $ 3,381,432 $ (2,138,000) $ 1,243,432 $ 201 Supplemental Law Enforcement 2100600 Police - SLESF Grant 3 Police - $ - $ - $ - $ - $ 220,390 $ - $ 220,390 $ 204 Air Quality Improvement District 5000700 Public Works - Air Quality Improvement 9 Public Works - Maintenance - $ - $ - $ - $ - $ 33,200 $ - $ 33,200 $ 205 Asset Forfeiture - Federal 2100111 Police - Federal Asset Forfeiture 3 Police - $ - $ - $ - $ - $ 208,000 $ - $ 208,000 $ 210 Gas Tax 5000090 Public Works - SB1 Program 9 Public Works - Maintenance - $ - $ - $ - $ - $ 1,585,169 $ (1,581,669) $ 3,500 $ 211 Measure M2 5000099 Public Works - Measure M2 9 Public Works - Maintenance - $ - $ - $ - $ - $ 1,673,383 $ (1,673,383) $ - $ 214 Seal Beach Cable 1500019 Non-Departmental - Non-Departmental 2 General Government - $ - $ - $ - $ - $ 190,000 $ (160,000) $ 30,000 $ 215 Community Development Block Grant 3000030 Community Development - Planning 6 Community Development - $ - $ - $ - $ - $ 180,000 $ - $ 180,000 $ 216 Police Grants 2100371 Police - OCATT 3 Police 133,610 $ 6,680 $ - $ - $ 140,290 $ 230,207 $ - $ 230,207 $ 216 Police Grants 2100442 Police - Bulletproof Vest Partnership 3 Police - $ - $ - $ - $ - $ 10,000 $ - $ 10,000 $

Page 140 of 157 ends

Adjustments Total Basis
Fund Indirect Rate Method: Direct Cost Organization Classification for Indirect Rates (i.e., Department Description)
Indirect Rate Method: Labor Cost
(Restored per Workspace 6)
216 Police Grants 2100472 Police - Office of Traffic Safety Grant 3 Police - $ - $ - $ - $ - $ 282,610 $ - $ 282,610 $ 216 Police Grants 2100474 Police - Tobacco Tax Act 2016 3 Police - $ - $ - $ - $ - $ 59,798 $ - $ 59,798 $ 216 Police Grants 2100478 Police - 2021 OPSG 3 Police - $ - $ - $ - $ - $ 207,032 $ - $ 207,032 $ 216 Police Grants 2100479 Police - Hazard Mitigation Plan 3 Police - $ - $ - $ - $ - $ 100,000 $ - $ 100,000 $ 217 Citywide Grants 3000331 Community Development - Local Coastal Plan 6 Community Development - $ - $ - $ - $ - $ 370,000 $ - $ 370,000 $ 217 Citywide Grants 3000377 Community Development - Wireless Attorney 6 Community Development - $ - $ - $ - $ - $ 25,000 $ - $ 25,000 $ 217 Citywide Grants 5000361 Public Works - OCTA 0 Unclassified for Indirect Costs - $ - $ - $ - $ - $ 166,845 $ (166,845) $ - $ 217 Citywide Grants 5000366 Public Works - OCTA Co-Op 0 Unclassified for Indirect Costs - $ - $ - $ - $ - $ 279,193 $ (279,193) $ - $ 217 Citywide Grants 5000370 Public Works - County GF ED Grant 9 Public Works - Maintenance - $ - $ - $ - $ - $ 150,034 $ (150,034) $ - $ 217 Citywide Grants 5000375 Public Works - PW NPDS 0 Unclassified for Indirect Costs - $ - $ - $ - $ - $ 438,787 $ (438,787) $ - $ 217 Citywide Grants 5000377 Public Works - Wireless Attorney 9 Public Works - Maintenance - $ - $ - $ - $ - $ 165,482 $ (165,482) $ - $ 217 Citywide Grants 5000378 Public Works - 2024 Environ Clean Up - Galleon Way - Grant Match (20/80) 0 Unclassified for Indirect Costs - $ - $ - $ - $ - $ 584,940 $ (584,940) $ - $ 217 Citywide Grants 5000380 Public Works - North SB Comm Ctr Phase 2 0 Unclassified for Indirect Costs - $ - $ - $ - $ - $ 250,000 $ (250,000) $ - $ 280 Street Lighting District No. 1 5000500 Public Works - Street Lighting 9 Public Works - Maintenance - $ - $ - $ - $ - $ 266,500 $ - $ 266,500 $ 281 CFD Landscape Maintenance District 2002-015000450 Public Works - CFD Landscape Maintenance 9 Public Works - Maintenance - $ 19,003 $ - $ - $ 19,003 $ 123,995 $ (31,400) $ 92,595 $ 282 CFD Heron Pointe 2002-01 5000460 Public Works - CFD Heron Pointe 9 Public Works - Maintenance - $ - $ - $ - $ - $ 252,264 $ (252,264) $ - $ 283 CFD Pacific Gateway 2005-01 5000470 Public Works - CFD Pacific Gateway 9 Public Works - Maintenance - $ - $ - $ - $ - $ 557,051 $ (557,051) $ - $ 284 CFD Heron Pointe 2002-01 - Admin 5000460 Public Works - CFD Heron Pointe 9 Public Works - Maintenance - $ - $ - $ - $ - $ 11,900 $ (1,600) $ 10,300 $ 285 CFD Pacific Gateway 2005-01 - Admin 5000470 Public Works - CFD Pacific Gateway 9 Public Works - Maintenance - $ 12,669 $ - $ - $ 12,669 $ 73,064 $ (15,000) $ 58,064 $ 285 CFD Pacific Gateway 2005-01 - Admin 5000480 Public Works - CFD Pacific Gateway 9 Public Works - Maintenance - $ - $ - $ - $ - $ 18,254 $ (11,000) $ 7,254 $ 301 Capital Improvement Projects 5000333 Public Works - Capital Projects 0 Unclassified for Indirect Costs - $ - $ - $ - $ - $ 11,767,750 $ (11,767,750) $ - $ 501 Water 5000900 Public Works - Water Maintenance and Operations 11 Public Works - Water - $ 385,564 $ 11,652 $ - $ 397,216 $ 12,935,644 $ (5,401,817) $ 7,533,827 $ 503 Sewer 5000925 Public Works - Sewer Maintenance and Operations 12 Public Works - Sewer - $ 330,884 $ 4,966 $ - $ 335,851 $ 5,950,141 $ (3,918,133) $ 2,032,008 $ 601 Vehicle Replacement 5000980 Public Works - Vehicle Replacement 0 Unclassified for Indirect Costs - $ - $ - $ - $ - $ 406,800 $ (406,800) $ - $ Restoration of Labor Costs to be Allocated in this Plan which are Accounted in Other Funds Above:
501 Water 5000900 Public Works - Water Maintenance and Operations 11 Public Works - Water $ - - $ - $ - $ $ (1,850) - $ - $ (1,850) $ 503 Sewer 5000925 Public Works - Sewer Maintenance and Operations 12 Public Works - Sewer $ - - $ - $ - $ $ (1,850) - $ - $ (1,850) $ 104 Waste Management Act 1100011 Manager - City Manager 2 General Government $ - - $ - $ - $ $ (81,154) - $ - $ (81,154) $ 106 Tidelands Beach 2300828 Marine Safety - Lifeguard 5 Marine Safety $ - - $ - $ - $ $ (58,624) - $ - $ (58,624) $ 106 Tidelands Beach 5000863 Public Works - Beach Maintenance 9 Public Works - Maintenance $ - - $ - $ - $ $ (64,630) - $ - $ (64,630) $ 501 Water 5000900 Public Works - Water Maintenance and Operations 11 Public Works - Water $ - - $ - $ - $ $ (151,789) - $ - $ (151,789) $ 503 Sewer 5000925 Public Works - Sewer Maintenance and Operations 12 Public Works - Sewer $ - - $ - $ - $ $ (151,789) - $ - $ (151,789) $ 104 Waste Management Act 1100011 Manager - City Manager 2 General Government $ - - $ - $ - $ $ - - $ - $ - $ 501 Water 5000900 Public Works - Water Maintenance and Operations 11 Public Works - Water $ - - $ - $ - $ $ (47,951) - $ - $ (47,951) $ 503 Sewer 5000925 Public Works - Sewer Maintenance and Operations 12 Public Works - Sewer $ - - $ - $ - $ $ (21,722) - $ - $ (21,722) $

Page 141 of 157 ends

Adjustments Total Basis
Fund Indirect Rate Method: Direct Cost Organization Classification for Indirect Rates (i.e., Department Description)
Indirect Rate Method: Labor Cost
(Restored per Workspace 6)
501 Water 5000900 Public Works - Water Maintenance and Operations 11 Public Works - Water $ - - $ - $ - $ $ (319,342) - $ - $ (319,342) $ 503 Sewer 5000925 Public Works - Sewer Maintenance and Operations 12 Public Works - Sewer $ - - $ - $ - $ $ (237,864) - $ - $ (237,864) $ 106 Tidelands Beach 5000863 Public Works - Beach Maintenance 9 Public Works - Maintenance $ - - $ - $ - $ $ (132,401) - $ - $ (132,401) $ 281 CFD Landscape Maintenance District 2002-015000450 Public Works - CFD Landscape Maintenance 9 Public Works - Maintenance $ - - $ - $ - $ $ - - $ - $ - $ 285 CFD Pacific Gateway 2005-01 - Admin 5000470 Public Works - CFD Pacific Gateway 9 Public Works - Maintenance $ - - $ - $ - $ $ - - $ - $ - $ 501 Water 5000900 Public Works - Water Maintenance and Operations 11 Public Works - Water $ - - $ - $ - $ $ (288,006) - $ - $ (288,006) $ 503 Sewer 5000925 Public Works - Sewer Maintenance and Operations 12 Public Works - Sewer $ - - $ - $ - $ $ (279,776) - $ - $ (279,776) $

Page 142 of 157 ends

Exhibit 11b
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Indirect Rate for Citywide Central Services - Departmental Summary Ref.

No.

Department (Classification)
Allocated
Central
Services
of Direct
Salary Expense
[a,c]
of Direct
Expenditure
[b,d]
0 Unclassified for Indirect Costs 728,732 $ n/a n/a
1 Allocated Central Services n/a n/a n/a
2 General Government 52,716 $ n/a n/a
3 Police 4,934,573 $ 64% 26.2%
4 Fire 110,385 $ 0% 1.4%
5 Marine Safety 1,148,529 $ 72% 47.3%
6 Community Development 515,835 $ 67% 21.0%
7 Community Services 908,194 $ 140% 55.6%
8 Public Works - Engineering 77,718 $ 0% 55.6%
9 Public Works - Maintenance 1,369,005 $ 242% 26.2%
10 Public Works - Refuse 152,410 $ 0% 11.6%
11 Public Works - Water 1,334,606 $ 336% 19.8%
12 Public Works - Sewer 1,052,512 $ 313% 78.6%
13 Tidelands/Beach 504,633 $ 0% 0.0%
Grand Total and Composite for City 12,889,848 $ 73.5% 20.7% Department (for Indirect Rate Classification Purposes) Indirect Rates [c] This rate method is useful in recovering Citywide overhead on projects/programs where staff directly charge time, e.g., capital projects where funds are sufficient, feasible, and allowed. [d] In projects/programs where directly charged labor is not the preponderance of expense, this rate method is available for recovering Citywide overhead where funds are sufficient, feasible, and allowed. This rate method is also used to express possible interfund charges for service by fund, where feasible. See Exhibits 12a and 12b. [b] Direct Expense = Total expenditure net of debt service, capital, depreciation, transfers/financing uses. [a] Direct Salary Expense = Regular Salaries - Sworn, Regular Salaries - Non-Sworn, and Part-Time Salaries - Junior Lifeguard.

Page 143 of 157 ends

Exhibit 12a
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Interfund Charge for Citywide Central Services by Organizational Unit within Funds No. Title No. Title No. Title
Applicable
Indirect Rate
[a]
Rate Basis [b]
Charge for
Central
Services
Direct Services in the General Fund
101 General Fund 1000010 City Council - City Council 2 General Government n/a 100,000 $ - $ 101 General Fund 1100011 Manager - City Manager 2 General Government n/a 43,943 $ - $ 101 General Fund 1100014 Manager - Human Resources 2 General Government n/a - $ - $ 101 General Fund 1100018 Manager - Risk Management 2 General Government n/a - $ - $ 101 General Fund 1200012 Clerk - City Clerk 2 General Government n/a - $ - $ 101 General Fund 1200013 Clerk - Elections 2 General Government n/a - $ - $ 101 General Fund 1300015 City Attorney - City Attorney 2 General Government n/a 85,000 $ - $ 101 General Fund 1400017 Finance - Finance 2 General Government n/a 169,955 $ - $ 101 General Fund 1500019 Non-Departmental - Non-Departmental 2 General Government n/a 48,000 $ - $ 101 General Fund 1502011 Non-Departmental - IT CM 2 General Government n/a - $ - $ 101 General Fund 1502012 Non-Departmental - IT City Clerk 2 General Government n/a - $ - $ 101 General Fund 1502017 Non-Departmental - IT Finance 2 General Government n/a - $ - $ 101 General Fund 1502020 Non-Departmental - IT Citywide 2 General Government n/a - $ - $ 101 General Fund 1502023 Non-Departmental - IT PD 2 General Government n/a - $ - $ 101 General Fund 1502028 Non-Departmental - IT Marine Safety 2 General Government n/a - $ - $ 101 General Fund 1502030 Non-Departmental - IT CD 2 General Government n/a - $ - $ 101 General Fund 1502042 Non-Departmental - IT PW 2 General Government n/a - $ - $ 101 General Fund 1502070 Non-Departmental - IT CS 2 General Government n/a - $ - $ 101 General Fund 5000042 Public Works - Engineering 8 Public Works - Engineering 55.6% 139,880 $ 77,718 $ 101 General Fund 5000050 Public Works - Auto Maintenance 9 Public Works - Maintenance 26.2% - $ - $ 101 General Fund 5000052 Public Works - Building Maintenance 9 Public Works - Maintenance 26.2% 450,000 $ 117,897 $ 101 General Fund 1500053 Non-Departmental - Seal Beach Cable 2 General Government n/a 90,000 $ - $ 101 General Fund 1500080 Non-Departmental - Transfers 0 Unclassified for Indirect Costs n/a - $ - $ 101 General Fund 2100021 Police - Emergency Operations Center 3 Police 26.2% 414,619 $ 108,508 $ 101 General Fund 2100022 Police - Police Field Services 3 Police 26.2% 11,668,169 $ 3,053,624 $ 101 General Fund 2100023 Police - Police Support Services 3 Police 26.2% 1,936,456 $ 506,781 $ 101 General Fund 2100025 Police - Parking Enforcement 3 Police 26.2% 1,698,298 $ 444,454 $ 101 General Fund 2100035 Police - West-Comm 3 Police 26.2% 981,632 $ 256,899 $ 101 General Fund 2100036 Police - Animal Control 3 Police 26.2% 489,454 $ 128,093 $ 101 General Fund 2200026 Fire - Fire and Paramedic Services 4 Fire 1.4% 7,851,403 $ 110,385 $ 101 General Fund 2300073 Marine Safety - Aquatics 5 Marine Safety 47.3% 349,379 $ 165,105 $ Fund Organization Classification for Indirect Rates
(i.e., Department Description) Indirect Rate Method: Direct Cost

Page 144 of 157 ends

Exhibit 12a
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Interfund Charge for Citywide Central Services by Organizational Unit within Funds No. Title No. Title No. Title
Applicable
Indirect Rate
[a]
Rate Basis [b]
Charge for
Central
Services
Fund Organization Classification for Indirect Rates
(i.e., Department Description) Indirect Rate Method: Direct Cost 101 General Fund 3000030 Community Development - Planning 6 Community Development 21.0% 721,685 $ 151,870 $ 101 General Fund 3000031 Community Development - Building and Code Enforcement 6 Community Development 21.0% 1,093,916 $ 230,202 $ 101 General Fund 4000016 Community Services - Senior Bus Program 7 Community Services 55.6% 232,000 $ 128,950 $ 101 General Fund 4000070 Community Services - Recreation Administration7 Community Services 55.6% 543,352 $ 302,006 $ 101 General Fund 4000071 Community Services - Sports Leagues 7 Community Services 55.6% 83,093 $ 46,185 $ 101 General Fund 4000072 Community Services - Leisure Classes 7 Community Services 55.6% 185,100 $ 102,882 $ 101 General Fund 4000074 Community Services - Tennis Center 7 Community Services 55.6% 460,425 $ 255,914 $ 101 General Fund 5000043 Public Works - Storm Drains 9 Public Works - Maintenance 26.2% 564,818 $ 147,979 $ 101 General Fund 5000044 Public Works - Street Maintenance 9 Public Works - Maintenance 26.2% 1,953,519 $ 511,810 $ 101 General Fund 5000049 Public Works - Park Maintenance 9 Public Works - Maintenance 26.2% 739,180 $ 193,661 $ 101 General Fund 5000051 Public Works - Refuse 10 Public Works - Refuse 11.6% 1,308,300 $ 152,410 $ Direct Services in Other Funds
102 Leased Facilities 1500802 Non-Departmental - Annex Building 0 Unclassified for Indirect Costs n/a - $ - $ 102 Leased Facilities 1500803 Non-Departmental - Annex 0 Unclassified for Indirect Costs n/a - $ - $ 102 Leased Facilities 1500804 Non-Departmental - Rivers End 0 Unclassified for Indirect Costs n/a - $ - $ 102 Leased Facilities 1500805 Non-Departmental - Ironwood 0 Unclassified for Indirect Costs n/a - $ - $ 103 Special Projects 1100211 Manager - Centennial 2 General Government n/a - $ - $ 103 Special Projects 2100223 Police - Special Projects 3 Police 26.2% 8,116 $ 2,124 $ 103 Special Projects 3000231 Community Development - Special Projects 6 Community Development 21.0% 60,641 $ 12,761 $ 103 Special Projects 4000074 Community Services - Tennis Center 7 Community Services 55.6% - $ - $ 103 Special Projects 5000242 Public Works - Special Projects 9 Public Works - Maintenance 26.2% - $ - $ 103 Special Projects 5000244 Public Works - Special Projects 9 Public Works - Maintenance 26.2% - $ - $ 104 Waste Management Act 1100011 Manager - City Manager 2 General Government n/a 111,478 $ - $ 106 Tidelands Beach 2100825 Police - Parking Enforcement 3 Police 26.2% 340,658 $ 89,152 $ 106 Tidelands Beach 2300828 Marine Safety - Lifeguard 5 Marine Safety 47.3% 2,139,649 $ 1,011,128 $ 106 Tidelands Beach 4000072 Community Services - Leisure Classes 7 Community Services 55.6% 130,000 $ 72,257 $ 106 Tidelands Beach 5000863 Public Works - Beach Maintenance 9 Public Works - Maintenance 26.2% 1,243,432 $ 325,772 $ 201 Supplemental Law Enforcement 2100600 Police - SLESF Grant 3 Police 26.2% 220,390 $ 57,677 $ 204 Air Quality Improvement District 5000700 Public Works - Air Quality Improvement 9 Public Works - Maintenance 26.2% 33,200 $ 8,698 $ 205 Asset Forfeiture - Federal 2100111 Police - Federal Asset Forfeiture 3 Police 26.2% 208,000 $ 54,435 $ 210 Gas Tax 5000090 Public Works - SB1 Program 9 Public Works - Maintenance 26.2% 3,500 $ 917 $ 211 Measure M2 5000099 Public Works - Measure M2 9 Public Works - Maintenance 26.2% - $ - $

Page 145 of 157 ends

Exhibit 12a
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Interfund Charge for Citywide Central Services by Organizational Unit within Funds No. Title No. Title No. Title
Applicable
Indirect Rate
[a]
Rate Basis [b]
Charge for
Central
Services
Fund Organization Classification for Indirect Rates
(i.e., Department Description) Indirect Rate Method: Direct Cost 214 Seal Beach Cable 1500019 Non-Departmental - Non-Departmental 2 General Government n/a 30,000 $ - $ 215 Community Development Block Grant 3000030 Community Development - Planning 6 Community Development 21.0% 180,000 $ 37,879 $ 216 Police Grants 2100371 Police - OCATT 3 Police 26.2% 230,207 $ 60,246 $ 216 Police Grants 2100442 Police - Bulletproof Vest Partnership 3 Police 26.2% 10,000 $ 2,617 $ 216 Police Grants 2100472 Police - Office of Traffic Safety Grant 3 Police 26.2% 282,610 $ 73,961 $ 216 Police Grants 2100474 Police - Tobacco Tax Act 2016 3 Police 26.2% 59,798 $ 15,649 $ 216 Police Grants 2100478 Police - 2021 OPSG 3 Police 26.2% 207,032 $ 54,181 $ 216 Police Grants 2100479 Police - Hazard Mitigation Plan 3 Police 26.2% 100,000 $ 26,171 $ 217 Citywide Grants 3000331 Community Development - Local Coastal Plan 6 Community Development 21.0% 370,000 $ 77,862 $ 217 Citywide Grants 3000377 Community Development - Wireless Attorney 6 Community Development 21.0% 25,000 $ 5,261 $ 217 Citywide Grants 5000361 Public Works - OCTA 0 Unclassified for Indirect Costs n/a - $ - $ 217 Citywide Grants 5000366 Public Works - OCTA Co-Op 0 Unclassified for Indirect Costs n/a - $ - $ 217 Citywide Grants 5000370 Public Works - County GF ED Grant 9 Public Works - Maintenance 26.2% - $ - $ 217 Citywide Grants 5000375 Public Works - PW NPDS 0 Unclassified for Indirect Costs n/a - $ - $ 217 Citywide Grants 5000377 Public Works - Wireless Attorney 9 Public Works - Maintenance 26.2% - $ - $ 217 Citywide Grants 5000378 Public Works - 2024 Environ Clean Up - Galleon Way - Grant Match (20/80) 0 Unclassified for Indirect Costs n/a - $ - $ 217 Citywide Grants 5000380 Public Works - North SB Comm Ctr Phase 2 0 Unclassified for Indirect Costs n/a - $ - $ 280 Street Lighting District No. 1 5000500 Public Works - Street Lighting 9 Public Works - Maintenance 26.2% 266,500 $ 69,821 $ 281 CFD Landscape Maintenance District 2002-015000450 Public Works - CFD Landscape Maintenance 9 Public Works - Maintenance 26.2% 92,595 $ 24,259 $ 282 CFD Heron Pointe 2002-01 5000460 Public Works - CFD Heron Pointe 9 Public Works - Maintenance 26.2% - $ - $ 283 CFD Pacific Gateway 2005-01 5000470 Public Works - CFD Pacific Gateway 9 Public Works - Maintenance 26.2% - $ - $ 284 CFD Heron Pointe 2002-01 - Admin 5000460 Public Works - CFD Heron Pointe 9 Public Works - Maintenance 26.2% 10,300 $ 2,699 $ 285 CFD Pacific Gateway 2005-01 - Admin 5000470 Public Works - CFD Pacific Gateway 9 Public Works - Maintenance 26.2% 58,064 $ 15,212 $ 285 CFD Pacific Gateway 2005-01 - Admin 5000480 Public Works - CFD Pacific Gateway 9 Public Works - Maintenance 26.2% 7,254 $ 1,901 $ 301 Capital Improvement Projects 5000333 Public Works - Capital Projects 0 Unclassified for Indirect Costs n/a - $ - $ 501 Water 5000900 Public Works - Water Maintenance and Operations 11 Public Works - Water 19.8% 7,533,827 $ 1,495,146 $ 503 Sewer 5000925 Public Works - Sewer Maintenance and Operations 12 Public Works - Sewer 78.6% 2,032,008 $ 1,597,237 $ 601 Vehicle Replacement 5000980 Public Works - Vehicle Replacement 0 Unclassified for Indirect Costs n/a - $ - $ Restoration of Labor Costs to be Allocated in this Plan which are Accounted in Other Funds Above:
501 Water 5000900 Public Works - Water Maintenance and Operations 11 Public Works - Water 19.8% (1,850) $ (367) $ 503 Sewer 5000925 Public Works - Sewer Maintenance and Operations 12 Public Works - Sewer 78.6% (1,850) $ (1,454) $ 104 Waste Management Act 1100011 Manager - City Manager 2 General Government n/a (81,154) $ - $

Page 146 of 157 ends

Page 147 of 157 ends

Exhibit 12b
CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Interfund Charge for Citywide Central Services by Fund [a] No. Title
101 General Fund 8,479,415 $ [d]
102 Leased Facilities - $
103 Special Projects 14,885 $
104 Waste Management Act - $
106 Tidelands Beach 1,418,984 $
201 Supplemental Law Enforcement 57,677 $
204 Air Quality Improvement District 8,698 $
205 Asset Forfeiture - Federal 54,435 $
209 SB1 RMRA - $
210 Gas Tax 917 $
211 Measure M2 - $
214 Seal Beach Cable - $
215 Community Development Block Grant 37,879 $
216 Police Grants 232,826 $
217 Citywide Grants 83,123 $
280 Street Lighting District No. 1 69,821 $
281 CFD Landscape Maintenance District 2002-01 24,259 $ 282 CFD Heron Pointe 2002-01 - $
283 CFD Pacific Gateway 2005-01 - $
284 CFD Heron Pointe 2002-01 - Admin 2,699 $
285 CFD Pacific Gateway 2005-01 - Admin 17,113 $
301 Capital Improvement Projects - $
501 Water 1,334,606 $
503 Sewer 1,052,512 $
601 Vehicle Replacement - $
Total Interfund Charges Calculated 12,889,849 $
[d] Allocated costs serving as the basis for these charges all exist in the General Fund; therefore, this amount is that which remains in the General Fund, representing the allocated share of central services to direct services organizational units budgeted in the General Fund.

Comment
Possible Charge
for Central
Services Allocated
in this Plan [c]
Fund [b]
[a] The charge for Citywide central services is derived from indirect rates by department and applied to different departmental costs budgeted in each fund. Refer to Exhibit 12a for detail. [b] Refer to list of funds on Workspace 2.
[c] Values represent calculated amounts only. The City must determine sufficiency, feasibility, and allowability of imposing a charge for central services in each individual fund.

Page 148 of 157 ends

Page 149 of 157 ends

Workspace 1 - Not Printed / Reference Workbook for Detailed List CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 General Ledger, Expenditures Only, for Budget 2025-26
Data Source: "Budget Report 2025-26 Fund Department Object.xlsx" as of 1/12/2026 No. Title No. Title No. Title
Fund Program Department (For Reference Only)
$ 769,315 109,204,339 $ 28,321,520 $ - $ 17,624,008 $ 1,082,559 $ Expenditure
Values Only Debt Service Capital Depreciation Transfers & Financing Uses Other
Adjustment
Adjustments to Derive Net Operating Expenditures Allocation Metric

Page 150 of 157 ends

Workspace 1 - Not Printed / Reference Workbook for Detailed List CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 General Ledger, Expenditures Only, for Budget 2025-26
Data Source: "Budget Report 2025-26 Fund Department Object.xlsx" as of 1/12/2026 No. Title No. Title No. Title
Fund Program Department (For Reference Only)
$ - - $ - $ 10,997,684 $ - $ 6,085,490 $ 7,898,772 $ 1,883,774 $ Overhead
Charge ISF Charges Large Payments
Distorting
Expense
Extraordinary
Expense
Regular Salaries -
Sworn 50010
Regular Salaries -
Non-Sworn
50020
Part-Time
Salaries 50030
Adjustments to Derive Modified Operating Expenditures Allocation Metric Labor Costs for Indirect Rates

Page 151 of 157 ends

Workspace 2 - Not Printed / Reference Workbook for Detailed List CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Chart of Accounts
Data Source: "Budget Report 2025-26 Fund Department Object.xlsx" 1/12/2026 No. Title No. Title No. Title No. Title
Funds Organizations (Departments & Programs) Departments Programs

Page 152 of 157 ends

Workspace 3 - Not Printed / Reference Workbook for Detailed List CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Labor Detail for Developing Allocation Metrics
Data Sources: "Costing Analysis SB 2025-26 Final 1.12.26.xlsx" and "Position Allocation Plan" from Adopted Operating & Capital Improvement Budget Fiscal Year 2025-26Totals: 151.92 151.92 No. Title No. Title As Budgeted After
Restoration
Fund
Listed on Exhibit 2a
Organization (Department & Program)
Listed on Exhibit 2a
Full Time Equivalent Employees
(FTEEs)

Page 153 of 157 ends

Workspace 4 - Not Printed / Reference Workbook for Detail -- NOT IN USE CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Data Development | Organization-Level Data to CAP Classification Structure Data Source: Questionnaires / Interviews, City System Exports, Other Available Sources

Page 154 of 157 ends

Workspace 5 - Not Printed / Reference Workbook for Detail CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Data Development | Miscellaneous Calculations

Page 155 of 157 ends

Workspace 6 - Not Printed / Reference Workbook for Detail CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Data Development

RESTORE EXISTING DIRECT LABOR ALLOCATIONS TO HOME FUNDS/ORGANIZATIONS FOR ALLOCATION (RESTORATION IS FOR POSITIONS TO BE ALLOCATED IN THE PLAN ONLY) Data Sources: "Costing Analysis SB 2025-26 Final 1.12.26.xlsx" and "Position Allocation Plan" from Adopted Operating & Capital Improvement Budget Fiscal Year 2025-26

Page 156 of 157 ends

Workspace 7 - Not Printed / Reference Workbook for Detail CITY OF SEAL BEACH | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 Direct Labor Allocations in Current Budget | Miscellaneous Calculations

Page 157 of 157 ends

APPENDIX II

CITY OF SEAL BEACH ORGANIZATION CHART
EXCERPTED FROM FISCAL YEAR 2025-2026 ADOPTED BUDGET

ORGANIZATIONAL CHART
Administrative Control
Over All Departments
Agenda Preparation
City Representation in all Legal Matters Administrative Policies City Council Support
Computer Network Administration
Intergovernmental Relations
Special Studies/Projects
Policy Analysis
Risk Management
Financial Services/Reporting
Business Tax
Utility Billing/Cashiering Employee Benefits
Budget/Audit/Grants Classification/Compensation
Accounts Payable/Payroll
Debt Administration
Treasury/Investments
Successor Agency Administration
Engineering
Fleet Maintenance
Beach Maintenance
Water/Sewer Maintenance
Capital Projects
Planning Storm Drains
Building/Code Enforcement Building Maintenance
Development Review Street Maintenance
Community Development Block Grant Traffic and Transportation Land Use and Coastal Issues
General Plan and Code
Traffic/Patrol/Detective Services
Youth/Adult Class Activity Parking Control
Special Event Permitting Detention Center
Sports League/Events
Beach/Pool Safety
Jr. Lifeguard Program
Records Management
Election Management

COMMUNITY

PUBLIC WORKS
FY 2025-2026

MAYOR AND CITY COUNCIL

CITIZENS OF SEAL BEACH
Orange County Fire Authority
Personnel Recruitment

MARINE SAFETY

FIRE SERVICES

CITY MANAGER

CITY ATTORNEY

HUMAN RESOURCES

COMMUNITY SERVICES

CITY CLERK

POLICE SERVICES

FINANCE

DEVELOPMENT
15 APPENDIX III

INFORMATIONAL PRESENTATION
EXPECTED FOR DELIVERY TO THE CITY COUNCIL JULY 27, 2026 Appendix III content to be added to report upon completion of the referenced meeting.

CITY OF

SEAL BEACH
Indirect Cost Allocation Plan for FY 2026-27
(Basis: Budget Fiscal Year 2025-26)
Informational Presentation | July 27, 2026
Executive Summary: Key Conclusions
• The Indirect Cost Allocation Plan calculates a maximum interfund charge for service assessed on certain funds, such as utilities, to reimburse the General Fund for central oversight, management, and support services
• Outcomes presented here are comparable to current
reimbursement practices in the annual budget which are achieved through a combination of direct labor allocations and separate overhead charges
• The Plan shows equivalent cost recovery to the General Fund from the utility enterprise funds when comparing the calculated interfund charge to the sum of labor allocations and overhead charges in practice during test year FY 2025-26
3 PRIMARY CONCLUSIONS FROM THIS COST ALLOCATION PLAN

CLEARSOURCE PRESENTATION TO THE CITY OF SEAL BEACH

COMPARISON
TO CURRENT CHARGES 4• Total reimbursement to the
General Fund from enterprise
funds via direct labor
allocations and overhead
charges is nearly equivalent to
the amount received by the
funds via CAP methodology
• No change to amounts
currently charged to the
enterprise funds is found
necessary by CAP as of this
year
• Implementation of new capital
programs in the utilities could
alter this finding in future year
updates

CLEARSOURCE PRESENTATION TO THE CITY OF SEAL BEACH
Directly Allocated
Labor from
Central Services
Processed in CAP
Additional
Overhead
Charge
Total
Contributions
from Enterprise
Funds
Maximum
Interfund
Charge
via CAP
Change from
Budgeted
Contributions
501 | Water $ 846,293 $ 440,000 $ 1,286,293 $ 1,334,607 $ 48,314 503 | Sewer $ 736,204 $ 293,000 $ 1,029,204 $ 1,052,515 $ 23,311 $ 1,582,496 $ 733,000 $ 2,315,496 $ 2,387,122 $ 71,625
Fund Receiving an Interfund Charge for
Service and Direct Allocations to
Reimburse the General Fund
General Fund Contributions
in FY 2025-26 Budget
Comparison to Total Allocated
Costs from this CAP
Reimbursement to the General Fund
for Allocated Central Services in this Plan
Change represents a negligible

2.3% to 3.8% difference. No
action to adjust current cost
recovery practices is
recommended by this report.

Orientation to the Cost Allocation Plan

HOW DO COSTS GET TO A
FUND AND/OR DIVISION?
6 • Directly assigned
through budgeting
and ongoing cost
accounting
• Allocated through
budgeting and/or cost
accounting or through
a cost allocation plan
(CAP)

CLEARSOURCE PRESENTATION TO THE CITY OF SEAL BEACH

ALLOCATED

ORGANIZATIONS IN THIS
PLAN
7• The General Fund accounts for
departments or divisions which
provide central oversight,
management, or support service
Citywide
• Total allocable indirect cost is
$12,889,849
• This value is allocated in the CAP
to benefitting departments
Citywide following a selected
allocation method assigned to
each indirect cost pool

CLEARSOURCE PRESENTATION TO THE CITY OF SEAL BEACH
Central Services Department or Division
FY 2025-26
Budget
Expenditure
less: NonAllocable
and/or Direct
Service
Allocable
Cost Pool
1000010 | City Council - City Council $ 205,547 $ (100,000) $ 105,547 1100011 | Manager - City Manager $ 1,234,205 $ (43,943) $ 1,190,262 1100014 | Manager - Human Resources $ 558,136 $ - $ 558,136 1100018 | Manager - Risk Management $ 3,162,913 $ - $ 3,162,913 1200012 | Clerk - City Clerk $ 367,491 $ - $ 367,491
1200013 | Clerk - Elections $ 4,000 $ - $ 4,000
1300015 | City Attorney - City Attorney $ 592,000 $ (85,000) $ 507,000 1400017 | Finance - Finance $ 1,810,771 $ (169,955) $ 1,640,817 1500019 | Non-Departmental - Non-Departmental $ 1,058,820 $ (48,000) $ 1,010,820 1502011 | Non-Departmental - IT CM $ 9,934 $ - $ 9,934
1502012 | Non-Departmental - IT City Clerk $ 48,500 $ - $ 48,500 1502017 | Non-Departmental - IT Finance $ 88,516 $ - $ 88,516 1502020 | Non-Departmental - IT Citywide $ 781,822 $ - $ 781,822 1502023 | Non-Departmental - IT PD $ 259,730 $ - $ 259,730 1502028 | Non-Departmental - IT Marine Safety $ 16,620 $ - $ 16,620 1502030 | Non-Departmental - IT CD $ 1,720 $ - $ 1,720
1502042 | Non-Departmental - IT PW $ 31,950 $ - $ 31,950 1502070 | Non-Departmental - IT CS $ 21,390 $ - $ 21,390 5000042 | Public Works - Engineering $ 1,146,929 $ (139,880) $ 1,007,049 5000050 | Public Works - Auto Maintenance $ 851,642 $ 851,642 5000052 | Public Works - Building Maintenance $ 1,673,991 $ (450,000) $ 1,223,991 Total Allocable Central Services Cost $ 13,926,626 $ (1,036,778) $ 12,889,849

ALLOCATED ORGANIZATIONS
“Budget Expenditure” on this table refers to planned amounts for each division including labor costs that were directly allocated via budget. This is a “restored” amount to the home division for CAP processing.
“Non-Allocable” includes outward-facing public services or other activities not related to central services.

INDIRECT COST

ALLOCATION PLAN
(ANALYSIS)
8 • A rational method to distribute
costs which support multiple
activities across the City
• Processes costs that cannot be
easily identified with a
particular final cost objective
without effort disproportionate
to the results achieved
• Attributes the allocated cost to
the City’s direct public services
• Allocated costs are commonly
referred to as “overhead”
• Informs a variety of cost
recovery opportunities

CLEARSOURCE PRESENTATION TO THE CITY OF SEAL BEACH
Cost
Item
Cost
Item
Cost
Item
Cost
Item
Cost
Item
Allocation Base
Benefitted Units or “Direct Services”
Cost Center Cost Center Cost Center Cost Center
Indirect Cost Pool*
A cost traced to
multiple service functions,
typically a central service,
general governmental,
or administrative function.

Not reasonably assigned
directly.

Expense categories,
such as labor, materials, supplies,
and services.

The data set used as the basis for
distributing indirect cost pools to
benefitted units.

Organizational departments/programs that represent the mission of the City: the final public service.

Cost Center
* Frequently referred to in this plan as a “Central Services Function.” • Allocate across the entire organization without bias for ability or preference to pay
• Root allocated costs in recent or current documented fiscal year with confidence in reported or budgeted expense items
• Use allocation metrics based on readily available and replicable information to reflect current conditions, not created solely for cost allocation
• Generate allocated shares that reasonably reflect service or benefit received or represent an acceptable proportionality between benefitting units
• Attempt to avoid large swings from year to year unless underlying organizational change has occurred and warranting such swings • Create a tool and method to support annual update and application of continually improving metrics
• Be mindful of downstream impacts to cost of service-based rates/fees (Prop 218, Prop 26), and transparent accounting for other programs

GUIDING PRINCIPLES IN CAP DEVELOPMENT
9 CLEARSOURCE PRESENTATION TO THE CITY OF SEAL BEACH
(SLIDE 1 OF 3)

ALLOCATED

COST POOLS

AND ALLOCATION

BASES IN THIS PLAN
10• The CAP uses data from
existing City systems,
industry methods, and
available staff time
estimates to derive a
functional cost pool to be
allocated from each service
organization
• The CAP sets a readily
accessible and replicable
basis for reasonably
allocating each function to
benefitting departments

CLEARSOURCE PRESENTATION TO THE CITY OF SEAL BEACH
Allocable
Cost Pool Allocation Basis
1000010 | City Council - City Council $ 105,547
Governmental Oversight $ 52,773 FTEEs, Citywide
Governmental Oversight $ 26,387 Modified Operating Expenses, Citywide Governmental Oversight $ 26,387 CIP Expenditures, Citywide 1100011 | Manager - City Manager $ 1,190,262
Agency Management $ 595,131 FTEEs, Citywide
Agency Management $ 297,565 Modified Operating Expenses, Citywide Agency Management $ 297,565 CIP Expenditures, Citywide
1100014 | Manager - Human Resources $ 558,136
Workforce Support $ 558,136 FTEEs, Citywide
1100018 | Manager - Risk Management $ 3,162,913
Agency Risk, General Fund $ - Modified Operating Expenses, General Fund Agency Risk, Citywide $ 1,238,524 Modified Operating Expenses, Citywide Facilities Risk, General Fund $ - Modified Operating Expenses, General Fund Facilities Risk, Citywide $ 536,568 Modified Operating Expenses, Citywide Workforce Risk, General Fund $ - FTEEs, General Fund
Workforce Risk, Citywide $ 1,387,821 FTEEs, Citywide
1200012 | Clerk - City Clerk $ 367,491
Governmental Administration $ 183,745 FTEEs, Citywide
Governmental Administration $ 91,873 Modified Operating Expenses, Citywide Governmental Administration $ 91,873 CIP Expenditures, Citywide 1200013 | Clerk - Elections $ 4,000
Governmental Oversight $ 4,000 All to City Council
1300015 | City Attorney - City Attorney $ 507,000
General Counsel $ 354,000 Modified Operating Expenses, Citywide Workforce Support $ 153,000 FTEEs, Citywide
(Table continues on the following page.)
Central Services Department/Division
and Functional Cost Pool Created by the Plan
(SLIDE 2 OF 3)

ALLOCATED

COST POOLS

AND ALLOCATION

BASES IN THIS PLAN
11• The CAP uses data from
existing City systems,
industry methods, and
available staff time
estimates to derive a
functional cost pool to be
allocated from each service
organization
• The CAP sets a readily
accessible and replicable
basis for reasonably
allocating each function to
benefitting departments

CLEARSOURCE PRESENTATION TO THE CITY OF SEAL BEACH
(Continues table from the preceding page.)
Allocable
Cost Pool Allocation Basis
1400017 | Finance - Finance $ 1,640,817
Accounting / Financial Reporting $ 572,683 Net Oper. Exp, Cash Balance, CIP Expend.

Budget / Financial Planning $ 285,523 Net Operating Expense, CIP Expenditures Payroll $ 212,322 FTEEs, Citywide
Accounts Payable $ 146,188 Services & Supplies Expenses Accounts Receivable & Counter $ 168,944 Receipted Revenues Utility Customer Service & Analysis $ 227,054 Utility Sales and Service Charges Purchasing $ 28,101 Modified Operating Expenses, Citywide 1500019 | Non-Departmental - Non-Departmental $ 1,010,820 Workforce Support, Citywide $ 833,500 FTEEs, Citywide
Workforce Support, General Fund $ - FTEEs, General Fund Facilities Support, Citywide $ - Building Area Occupied, Citywide Facilities Support, City Hall $ - FTEEs, City Hall Occupants Financial / Admin. Support, Citywide $ 177,320 Modified Operating Expenses, Citywide Financial / Admin. Support, General Fund $ - Modified Operating Expenses, General Fund 1502011 | Non-Departmental - IT CM $ 9,934
City Manager Support $ 9,934 All to City Manager
1502012 | Non-Departmental - IT City Clerk $ 48,500
City Clerk Support $ 48,500 All to City Clerk
1502017 | Non-Departmental - IT Finance $ 88,516
Finance Support $ 88,516 All to Finance
1502020 | Non-Departmental - IT Citywide $ 781,822
Citywide Support $ 781,822 FTEEs, Citywide
1502023 | Non-Departmental - IT PD $ 259,730
Police Support $ 259,730 All to Police
(Table continues on the following page.)
Central Services Department/Division
and Functional Cost Pool Created by the Plan
(SLIDE 3 OF 3)

ALLOCATED

COST POOLS

AND ALLOCATION

BASES IN THIS PLAN
12• The CAP uses data from
existing City systems,
industry methods, and
available staff time
estimates to derive a
functional cost pool to be
allocated from each service
organization
• The CAP sets a readily
accessible and replicable
basis for reasonably
allocating each function to
benefitting departments

CLEARSOURCE PRESENTATION TO THE CITY OF SEAL BEACH
(Continues table from the preceding page.)
Allocable
Cost Pool Allocation Basis
1502028 | Non-Departmental - IT Marine Safety $ 16,620
Marine Safety Support $ 16,620 All to Marine Safety
1502030 | Non-Departmental - IT CD $ 1,720
Community Development Support $ 1,720 All to Community Development 1502042 | Non-Departmental - IT PW $ 31,950
Public Works Support $ 31,950 All to Public Works
1502070 | Non-Departmental - IT CS $ 21,390
Community Services Support $ 21,390 All to Community Services 5000042 | Public Works - Engineering $ 1,007,049
Department Administration, Workforce $ 261,793 FTEEs, Public Works Programs Department Administration, Operations $ 163,347 Net Operating Expense, Public Works Programs Department Administration, Infrastructure $ 228,247 CIP Expenditures, Public Works Programs Public Projects & Infrastructure $ 353,662 CIP Expenditures, Citywide 5 0 0 0 0 5 0 | Public Works - Auto Maintenance $ 851,642 Fleet Support, Citywide $ 554,200 Assigned Vehicles, Citywide Fleet Support, Non-Utility $ 297,442 Assigned Vehicles, Excluding Utilities 5 0 0 0 0 5 2 | Public Works - Building Maintenance $ 1,223,991 City Hall $ 441,471 FTEEs, City Hall Occupants
Police Facilities $ 522,028 All to Police
Community Centers & Facilities $ 216,784 All to Community Services Marine Safety Facilities $ 19,979 All to Marine Safety
Pier Facilities $ 23,729 All to Tidelands/Beach
Total Allocable Central Services Cost $ 12,889,849
Central Services Department/Division
and Functional Cost Pool Created by the Plan

DISTRIBUTION

OF CITYWIDE OVERHEAD

TO DEPARTMENTS
13 • This is the resulting
spread of the total $12.89
million in allocated central
services costs to
departmental designation
in the CAP.
• This informs Indirect Cost
Rates (ICRs), which are
used to determine
interfund charges for
service.

CLEARSOURCE PRESENTATION TO THE CITY OF SEAL BEACH
These are department “designations” in the CAP, not always exact departments in the City’s accounting and organization structure. These departmental designations are structured to consolidate divisions of like services and produce expressions of Citywide overhead reasonable and undistorted to the underlying direct service provided by the grouped divisions.

38.3%

10.6% 10.4%

8.9%

8.2%

7.0%

6.1%

4.0%

3.9%

1.2% 0.9% 0.6%
Police
Public Works - Maintenance
Public Works - Water
Marine Safety
Public Works - Sewer
Community Services
General Government & Unclassifed
Community Development
Tidelands/Beach
Refuse
Fire
Public Works - Engineering

INDIRECT COST RATE (ICR) BY DEPARTMENT
• A percent of a cost basis that reflects a
department’s share of Citywide
overhead
• ICR as a percent of direct expense by
“Department” is most relevant for
Seal Beach.
• Overhead follows departments into
each fund and/or to other cost
recovery applications.
• Provides a relatively stable outcome
applicable to changing costs year over
year
• Caution: Comparisons between
departments are not meaningful. Each
department has a unique cost profile
on which its allocated overhead is
expressed.
14 CLEARSOURCE PRESENTATION TO THE CITY OF SEAL BEACH
Departmental Designation in the CAP
ICR on
Eligible Direct
Expense
Community Development 21.0%
Community Services 55.6%
Fire 1.4%
Marine Safety 47.3%
Police 26.2%
Public Works - Engineering 55.6%
Public Works - Maintenance 26.2%
Public Works - Sewer 78.6%
Public Works - Water 19.8%
Refuse 11.6%
Composite for the City 20.7%

INDIRECT COST RATES
Interfund Charges for Central Service

CALCULATED INTERFUND

CHARGES

FOR SERVICE
16 • These values represent
the total allocated
overhead costs received
through the CAP process
by utility funds
• Values shown represent
maximum recoverable
costs found by CAP on
funds that are sustained
by cost of service based
rate revenue streams

CLEARSOURCE PRESENTATION TO THE CITY OF SEAL BEACH
Maximum
Interfund Charge
in This Plan [a]
Distribution
of Outcomes
501 | Water $ 1,334,607 10.4%
503 | Sewer $ 1,052,515 8.2%
$ 2,387,122 18.5%
106 | Tidelands Beach $ 1,418,978 11.0%
All Other Non-General Funds $ 604,333 4.7%
100 | General Fund - Remaining Central Services Borne $ 8,479,416 65.8% Total Central Services Allocated in this Plan $ 12,889,849 100.0% [a] The City would need to evaluate eligibility and sufficiency of funding sources to accept the calculated charge from this Plan.

Fund Receiving an
Interfund Charge for Service and/or Direct Allocations
to Reimburse the General Fund
Total Allocated Costs
Maximum Reimbursement to the General Fund
for Allocated Central Services in this Plan

COMPARISON

TO CURRENT CHARGES
17• Total reimbursement to the
General Fund from enterprise
funds via direct labor
allocations and overhead
charges is nearly equivalent to
the amount received by the
funds via CAP methodology
• No change to amounts
currently charged to the
enterprise funds is found
necessary by CAP
• Implementation of new Capital
Programs in the utilities could
alter this finding in future
updates

2.3% to 3.8% difference. No
action to adjust current cost
recovery practices is
recommended by this report.
• Receive and file this Indirect Cost Allocation Plan report • Update the Indirect Cost Rates calculated by this CAP, which are used for other reporting and/or cost recovery applications, no longer than every three to five years
• Revisit cost allocation and cost recovery on the utility enterprises prior to next rate study cycle

NEXT STEPS
18 CLEARSOURCE PRESENTATION TO THE CITY OF SEAL BEACH
Supplemental Information

HOW TO REVIEW A COST ALLOCATION PLAN
Philosophical and
analytical decisions
which impact the
numerical outcome of
the CAP, from largest
and broadest impact to
smallest and most
refined impact
20 CLEARSOURCE PRESENTATION TO THE CITY OF SEAL BEACH

1. Should and can direct service programs bear cost
recovery of indirect support/activity otherwise funded
outside of them?

2. Do I agree that an allocated cost center provides
support or benefit, and do I agree with the cost items
and amounts accounted for in those cost centers?
A. Does the allocated cost center provide broad agency-wide or departmental support, or should the center’s costs be broken down into more detailed functions of service to improve allocation?
B. Do I agree with how the costs have been broken down into functions of service?

3. Do I agree that the metric assigned to each allocated function of service yields a proportionate receipt of that function by beneficiaries?

COMPOSITION OF INTERFUND CHARGE (WATER)
21 CLEARSOURCE PRESENTATION TO THE CITY OF SEAL BEACH
• Over 30% of received cost is attributable to Finance services, driven by financial enterprise size and retail customer service billing operation. • Over 25% is attributable to Public Works department administration and engineering support. • Nearly 24% is attributed to City Manager and Risk Management costs.

Water
Finance
Public Works Engineering
Risk Management
City Manager
Public Works Auto Maintenance
City Clerk
Non-Departmental
City Attorney
Information Technology
City Council
Human Resources
Public Works Building Maintenance
Grouping of Central Services Value
Received
City Council $ 24,035
City Manager $ 124,259
Human Resources $ 23,325
Risk Management $ 191,168
City Clerk $ 46,242
City Attorney $ 36,105
Finance $ 416,049
Non-Departmental $ 46,188
Information Technology $ 31,711
Public Works Engineering $ 337,933
Public Works Auto Maintenance $ 57,591
Public Works Building Maintenance $ -
Total Cost Received to Department Class $ 1,334,607
Central Services Received via Allocation

COMPOSITION OF INTERFUND CHARGE (SEWER)
22 CLEARSOURCE PRESENTATION TO THE CITY OF SEAL BEACH
Sewer
Finance
Public Works Engineering
Risk Management
City Manager
Non-Departmental
City Clerk
City Attorney
Information Technology
City Council
Human Resources
Public Works Auto Maintenance
Public Works Building Maintenance
Grouping of Central Services Value
Received
City Council $ 21,377
City Manager $ 100,147
Human Resources $ 18,625
Risk Management $ 181,487
City Clerk $ 37,327
City Attorney $ 34,964
Finance $ 337,235
Non-Departmental $ 39,959
Information Technology $ 25,392
Public Works Engineering $ 241,604
Public Works Auto Maintenance $ 14,398
Public Works Building Maintenance $ -
Total Cost Received to Department Class $ 1,052,515
Central Services Received via Allocation
• 32% of received cost is attributable to Finance services, driven by financial enterprise size and retail customer service billing operation. • 23% is attributable to Public Works department administration and engineering support. • Over 26% is attributed to City Manager and Risk Management costs.

SUPPLEMENTAL INFORMATION:

ACTUAL ALLOCATED COSTS

VIA TWO-STEP PROCESS
23 The two-step allocation
method means that a
central service
organization – including
its own received share of
Citywide overhead – is
fully allocated to
benefitting departments
who provide outwardfacing services to the
community

CLEARSOURCE PRESENTATION TO THE CITY OF SEAL BEACH
Central Services Department or Division
FY 2025-26
Budget
Expenditure
less: NonAllocable
and/or Direct
Service
Allocable Cost
Pool Prior to
Two-Step
Process
less: Costs
Allocable to
Other Central
Services
plus: Costs
Received from
Other Central
Services
Effective
Cost Pool via
Two-Step
Method
1000010 | City Council - City Council $ 205,547 $ (100,000) $ 105,547 $ (16,166) $ 216,860 $ 306,241 1100011 | Manager - City Manager $ 1,234,205 $ (43,943) $ 1,190,262 $ (182,303) $ 286,470 $ 1,294,429 1100014 | Manager - Human Resources $ 558,136 $ - $ 558,136 $ (119,930) $ 95,799 $ 534,005 1100018 | Manager - Risk Management $ 3,162,913 $ - $ 3,162,913 $ (622,866) $ 23,046 $ 2,563,093 1200012 | Clerk - City Clerk $ 367,491 $ - $ 367,491 $ (56,286) $ 174,201 $ 485,405 1200013 | Clerk - Elections $ 4,000 $ - $ 4,000 $ (4,000) $ 292 $ 292 1300015 | City Attorney - City Attorney $ 592,000 $ (85,000) $ 507,000 $ (97,621) $ 31,492 $ 440,871 1400017 | Finance - Finance $ 1,810,771 $ (169,955) $ 1,640,817 $ (181,268) $ 541,262 $ 2,000,811 1500019 | Non-Departmental - Non-Departmental $ 1,058,820 $ (48,000) $ 1,010,820 $ (211,530) $ 64,550 $ 863,839 1502011 | Non-Departmental - IT CM $ 9,934 $ - $ 9,934 $ (9,934) $ 725 $ 725 1502012 | Non-Departmental - IT City Clerk $ 48,500 $ - $ 48,500 $ (48,500) $ 3,541 $ 3,541 1502017 | Non-Departmental - IT Finance $ 88,516 $ - $ 88,516 $ (88,516) $ 6,463 $ 6,463 1502020 | Non-Departmental - IT Citywide $ 781,822 $ - $ 781,822 $ (167,995) $ 57,088 $ 670,915 1502023 | Non-Departmental - IT PD $ 259,730 $ - $ 259,730 $ - $ 18,965 $ 278,695 1502028 | Non-Departmental - IT Marine Safety $ 16,620 $ - $ 16,620 $ - $ 1,214 $ 17,834 1502030 | Non-Departmental - IT CD $ 1,720 $ - $ 1,720 $ - $ 126 $ 1,846 1502042 | Non-Departmental - IT PW $ 31,950 $ - $ 31,950 $ (31,950) $ 2,333 $ 2,333 1502070 | Non-Departmental - IT CS $ 21,390 $ - $ 21,390 $ - $ 1,562 $ 22,952 5000042 | Public Works - Engineering $ 1,146,929 $ (139,880) $ 1,007,049 $ (118,258) $ 456,854 $ 1,345,645 5000050 | Public Works - Auto Maintenance $ 851,642 $ - $ 851,642 $ (57,908) $ 155,283 $ 949,017 5000052 | Public Works - Building Maintenance $ 1,673,991 $ (450,000) $ 1,223,991 $ (278,955) $ 155,860 $ 1,100,896 Total Allocable Central Services Cost $ 13,926,626 $ (1,036,778) $ 12,889,849 $ (2,293,986) $ 2,293,986 $ 12,889,849

ALLOCABLE COSTS BY IN THE TWO-STEP ALLOCATION METHOD
“Budget Expenditure” on this table refers to planned amounts for each division including labor costs that were directly allocated via budget. This is a “restored” amount to the home division for CAP processing. “Non-Allocable” includes outward-facing public services or other activities not related to central services.

SUPPLEMENTAL INFORMATION:

FTE DISTRIBUTION IN 101-1400017 FINANCE
• The CAP generates a functional
portrayal of certain central
service divisions
• Finance functions are based on
interview to determine job duties
and focus areas of individual
positions
• The overall percentage
distribution of annual time can be
reviewed alternatively as a
distribution of FTEs or implicit
weekly hours
24 CLEARSOURCE PRESENTATION TO THE CITY OF SEAL BEACH
Total for
Department
Per
Individual
Accounting / Financial Reporting 17% 1.48 59 7.0
Budget / Financial Planning 12% 1.01 40 4.8
Payroll 14% 1.19 48 5.6
Accounts Payable 12% 1.03 41 4.9
Accounts Receivable & Counter 15% 1.27 51 6.0
Utility Customer Service & Analysis 16% 1.35 54 6.4
Purchasing 2% 0.15 6 0.7
General / Administration (Reallocated) 12% 0.99 40 4.7
Total 100% 8.46 338 40
Central Services Function
in Finance/Administrative Services
Distribution of
Overall Annual
Staff Time [a]
Distributed
Full-Time
Equivalent
Employees
Implicit Average
Weekly Hours [b]
[a] Developed by individual position. Distributions reflect the allocation of FTEs. In the Cost Allocation Plan, distribution follows the position's total cost.
[b] For illustration purposes. Does not take into account leave time and irregularity of work efforts for each function throughout the month and year.

SUPPLEMENTAL INFORMATION:

ILLUSTRATING THE

IMPACTS OF VARIOUS

ALLOCATION METRICS
25 Choice of allocation
metric determines
how each benefiting
organization receives
its share of an
indirect cost pool

CLEARSOURCE PRESENTATION TO THE CITY OF SEAL BEACH
Utility
Enterprises Police Community
Services
Marine
Safety All Other
Modified Operating Expenses, Citywide 16% 37% 3% 5% 39% Full-Time Equivalent Employees, Citywide 6% 40% 6% 15% 33% Utility Sales and Service Charges 100% 0% 0% 0% 0%
Assigned Vehicles, Citywide 11% 43% 2% 11% 33%
CIP Expenditures, Citywide 31% * * * 69%
Allocation Metric
Share by Departmental Grouping in All Funds
* May have benefiting CIP attributed to specific funds. This metric focuses on CIP attributable to the enterprise fund versus all other.

Seal Beach City CouncilJuly 27, 2026

Seal Beach City Council
July 27, 2026