Sebastopol City Council
February 20, 2024

CITY OF SEBASTOPOL CITY COUNCIL
AGENDA ITEM REPORT FOR MEETING OF: FEBRUARY 20, 2024
=========================================================================================== To: Honorable Mayor and City Councilmembers
From: Ana Kwong – Administrative Services Director
Subject: Indirect Cost Allocation Plan – Study Outcomes as of Fiscal Year 2023-24 =========================================================================================== RECOMMENDATION:

It is recommended that the City Council receive this informational report and provide City staff any comment or direction which can influence the implementation of this Cost Allocation Plan in the forthcoming Budget for Fiscal Year 2024-25.

EXECUTIVE SUMMARY:

This item conveys the outcomes of a study to allocate City overhead costs from the General Fund to other funds such as the Water and Wastewater Funds. A new Cost Allocation Plan can inform forthcoming development of Fiscal Year 2024-25 Budget.

As discussed below, the outcomes of this new Plan find an increased cost burden to the General Fund or equivalent discretionary tax sources of over $714,000 with corresponding decreases to costs allocated to the Water and Wastewater enterprise funds.

BACKGROUND:

The City currently allocates certain costs accounted for in the General Fund 100 to funds outside the General Fund to reflect oversight, management, administrative, and other centralservices. These costs are accounted as “General and Administrative Allocation” (4998) in the Sales Tax Measures Add-ons Fund 124, Water Fund 500, and Wastewater Fund 510. Costs allocated to these funds become an obligation of the revenue in those funds, and the “General and Administrative Allocation” serves as reimbursement to the General Fund for service.

These cost allocations are based on a Cost Allocation Plan last conducted in 2001. City staff was directed to prepare a new Cost Allocation Plan in order to develop a current methodology and associated outcomes linked to present day City organization and practices. ClearSource Financial Consulting, which was selected through a competitive Request for Proposal process and has served the City previously on the topic of cost of service analysis determining the City’s user and regulatory fees, prepared the new Cost Allocation Plan.

The new Cost Allocation Plan utilized the following:
• Current industry practices for the analytical method of cost allocation. • A non-proprietary, spreadsheet-based model, developed to match the City’s organization and accounting structure, that is owned by and can be used by the City to update allocations in subsequent years. • Budgeted Citywide expenditures for Fiscal Year 2023-24. • Citywide personnel and structure for Fiscal Year 2023-24. • Interviews of staff in divisions where time estimates are relevant to the allocation methodology. • Various data sets extracted from annual financial reports and City systems, as applicable. • Common industry metrics for cost allocation.

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Subsequent dollar values cited in this report link to Fiscal Year 2023-24. Fiscal Year 2024-25 will be the first year in which the newCost Allocation Plan will be implemented. Therefore, dollar values presented here will change slightly during budget development for Fiscal Year 2024-25.

The Cost Allocation Plan is solely focused on recovery of central support costs, commonly referred to as overhead.

The Cost Allocation Plan does not replace additional decisions the City makesin developing its annual budget, which includes direct allocation of certain, and shared expenses, such as certain materials, services, and supplies.

ANALYSIS:

The new Cost Allocation Plan has identified $3,989,087 in costs allocable to Citywide departments and divisions.

These costs are intended to reflect oversight, management, administrative, and other central services. This value was determined by understanding the purpose and service of each allocated cost center, removing functions not reasonably allocated assupportive to other City divisions, and removing individual cost items also not appropriately allocable. Eligible cost items from the following General Fund organizational divisions comprise this total allocated amount:
• 100-10: City Council – provides oversight to all City departments. • 100-11: City Manager – provides management to all City departments. • 100-12: City Attorney – provides legal support to the oversight of the City and to all City departments. • 100-13: City Clerk – provides administrative support to the oversight of the City and to all City departments. • 100-14: Finance/Administrative Services – provides financial reporting, payroll, human resources, and information technology services to all City departments, as well as customer service for utilities. • 100-23: Engineering – provides technical support of City infrastructure. • 100-41-02: Public Works Corporation Yard – provides management and administration of Public Works divisions.
• 100-41-06: Public Works Governmental Building – provides maintenance of administrative and supportfacilities to all City departments.
• 100-00: Non Departmental – accounts for certain costs supporting personnel, facilities, finances, technology, and administration to all City departments.

The organizational divisions listed above have been further broken down into functional cost pools inside the Cost Allocation Plan to create refined allocations to Citywide departments and divisions which reflect either a proportionate share of the service or a reasonable reflection of benefit received from the division. The Cost Allocation Plan then assigns an allocation basis to each functional cost pool, which determines the degree to which City departments receive the costs. The determination of these functional cost pools and the assignment of allocation bases relies on information in existing City reports or systems, staff interviews, common industry methods, or combinations of these sources.

by which the costs are distributed to benefitting City departments and divisions.

The outcome of these decisions is a distribution of overhead by departmental designation Citywide. A departmental designation is a grouping of like divisions which benefit similarly from the allocated overhead. Of the $3.99 million in costs allocated, nearly three-quarters is attributable to utilities and public safety: over 44% to the City’s water and wastewater utilities and nearly 29% to police and fire services.

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

From this distribution, the overhead burden follows those departments into funds they serve, such as Water, Wastewater, and Measure T & Q (Y) funds. This provides an interfund charge for service to reimburse the General Fund for Citywide overhead. Using Fiscal Year 2023-24 as the basis for the Plan, the following interfund charges for service are calculated:
• 124 | Sales Tax Measures Add-ons Fund 124: $253,013
• 500 | Water Fund: $852,863
• 510 | Wastewater Fund: $908,934
The values listed above represent the maximum interfund charge for the specific services allocated in the Cost Allocation Plan. If implemented as presented and replacing current General and Administrative Allocations, these charges have the following effects:
• A total decrease in burden to the City’s utility enterprise funds of $714,346, as follows:
o 500 | Water Fund: Decreases burden on this fund by $510,234. o 510 | Wastewater Fund: Decreases burden on this fund by 204,112. • A total increase in burden to the City’s General Fund and equivalent tax sources of $714,346, as follows:
o 124 | Sales Tax Measures Add-ons Fund 124: Increases burden to this fund by $148,239. o 100 | General Fund: Increases burden to this fund by $566,107.

Because many questions on this topic center on impacts to the City’s utility enterprise funds, it is informative to detail the composition of the calculated interfund charge on each:
• Over one-third is attributable to service from Finance/Administrative Service, which in addition to providing accounting, payroll, information technology, and human resources services to all city divisions, is the provider of utility customer service and billing.
• Up to one-third is attributable to Public Works administration and Engineering technical support • Less than one-third is attributable to general government oversight and management.

The complete analysis of the Cost Allocation Plan is included as Attachment B.

COMMUNITY OUTREACH:

This item has been noticed in accordance with the Ralph M. Brown Act and was available for public viewing and review at least 72 hours prior to schedule meeting date. The City has also used social media to promote and advertise the City Council Meeting Agenda Items.

FISCAL IMPACT:

There is no overall impact to total City revenues or expenditures due to implementation of the Cost Allocation Plan.

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Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

There is impact to individual funds. If implemented, the outcomes of the presented Cost Allocation Plan would represent an increased burden on General Fund resources, a decreased burden to utility enterprise fund resources, and a possible increased burden to other funds, depending on decisions made during Budget development for Fiscal Year 2024-25. While forthcoming Budget development will alter these figures, comparing to current Fiscal Year 2023-24, full implementation of the presented Cost Allocation Plan would have the following interfund impacts:
• An increase to General Fund and equivalent other fund expenditures of $714,346. • A decrease to Water Fund 500 expenditures of $510,234. • A decrease to Wastewater Fund 510 expenditures of $204,112.

OPTIONS:

ClearSource considered numerous factors and options; the results reflect their best professional judgment on the allocation of costs. Thus, staff did not consider other options.

ATTACHMENTS:

A. Executive Summary (Slides)
B. Cost Allocation Plan (Analysis)
APPROVALS:

Department Head Approval: Approval Date: __2/14/24____
CEQA Determination (Planning): Approval Date: ___2/15/24___ This Item is Not a “Project” Pursuant to CEQA Guidelines Section 15378(b)(5) Administrative Services/Financial Approval: Approval Date: __2/15/24____ Costs authorized in City Approved Budget: ☐ Yes ☐ No  N/A Account Code (f applicable) ___________________________ City Attorney Approval: Approval Date: __2/15/24_____
City Manager Approval: Approval Date: _2/15/24______
Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

CITY OF

SEBASTOPOL

ATTACHMENT A
Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

• An interfund charge for service – currently accounted as “4998 G & A Allocation” – assessed on certain special revenue and enterprise funds to reimburse the General Fund for central oversight, management, and support services • Replaces allocation methodology last established in 2001 • Outcomes presented here are comparable to current Fiscal Year 2023-24 Budget and can be adapted in budget development for next Fiscal Year 2024-25 • The Plan results in an increased cost burden to the General Fund or equivalent tax sources of over $714,000, caused by decreased allocations to utility enterprise funds, assuming other mitigating actions are not developed in Fiscal Year 2024-25 Budget Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

• Directly assigned
through budgeting
and ongoing cost
accounting
• Allocated through
budgeting and/or cost
accounting or through
a cost allocation plan
(CAP)
Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

•••
Central Services Department or Division
FY 2023-24
Budget
Expenditure
less: NonAllocable
and/or Direct
Service
Allocable
Cost Pool
100-10 | City Council $ 208,811 $ (47,300) $ 161,511
100-11 | City Manager $ 423,639 -$ 423,639 $
100-12 | City Attorney $ 645,240 -$ 645,240 $
100-13 | City Clerk $ 383,245 $ (95,811) $ 287,434
100-14 | Finance / Administrative Services $ 1,337,680 $ (34,158) $ 1,303,522 100-23 | Engineering $ 477,597 $ (184,851) $ 292,746
100-41-02 | Public Works - Corporation Yard $ 616,316 $ (59,458) $ 556,858 100-41-06 | Public Works - Governmental Building 152,137 $ -$ $ 152,137 100-00 | Non Departmental $ 289,000 $ (123,000) $ 166,000 Total Allocable Central Services Cost $ 4,533,665 $ (544,578) $ 3,989,087

ALLOCATED ORGANIZATIONS
Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

• 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
* Frequently referred to in this plan as a “Central Services Function.” Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

• 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 Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

• The CAP uses data from
existing City systems,
industry methods, and 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
Allocable
Cost Pool Allocation Basis
100-10 | City Council $ 161,511
Administrative Oversight $ Compensated Labor Hours (Approx. FTEE) 40,378 General Fiscal Oversight $ Gross Expense Net of Distortions 40,378 Capital Fiscal Oversight $ Capital Asset Value (Infrastructure) 80,756 100-11 | City Manager $ 423,639
Administrative Management $ Compensated Labor Hours (Approx. FTEE) 105,910 General Fiscal Management $ Gross Expense Net of Distortions 105,910 Capital Fiscal Management $ Capital Asset Value (Infrastructure) 211,819 100-12 | City Attorney $ 645,240
Citywide Service $ Gross Expense Net of Distortions 645,240 100-13 | City Clerk $ 287,434
Citywide Service $ Gross Expense Net of Distortions 287,434 100-14 | Finance / Administrative Services $ 1,303,522
Citywide Accounting / Budget $ Gross Expense Net of Distortions 492,576 Utility Billing & Support $ Utility Accounts 320,731
Payroll $ Compensated Labor Hours (Approx. FTEE) 89,102 Accounts Payable $ Services & Supplies Expense 77,964
Accounts Receivable / Cash Receipts $ Revenues Receipted 44,551 Information Technology Management $ Personnel Count 141,524 Human Resources $ Compensated Labor Hours (Approx. FTEE) 137,074 100-23 | Engineering $ 292,746
Technical Support - Public Projects $ Capital Asset Value (Infrastructure) 292,746 100-41-02 | Public Works - Corporation Yard $ 556,858
Department Administrative Management $ Public Works Personnel Count 278,429 Department Fiscal Management $ Public Works Modified Operating Expense 278,429 100-41-06 | Public Works - Governmental Building 152,137 $ Governmental Facility Maintenance $ Personnel Count 152,137 100-00 | Non Departmental $ 166,000
Personnel Services $ Compensated Labor Hours (Approx. FTEE) 121,800 Information Technology Services $ Personnel Count 4,100 Fiscal Services $ Gross Expense Net of Distortions 27,000 Facilities Services $ Personnel Count 4,100
Administrative Services $ Gross Expense Net of Distortions 9,000 Total Allocable Central Services Cost $ 3,989,087
Central Services Department/Division
and Functional Cost Pool Created by the Plan
Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

• This is the resulting
spread of the total $3.99
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.

22.8%

21.4%

20.6%

11.2%

8.3%

6.9%

3.4%

2.6% 1.2% 1.0% 0.8%
Public Works - Wastewater Utility
Public Works - Water Utility
Police
Public Works
Fire & Prevention
Unclassified / CIP, ISF, Transfer
Public Works - Community Facilities
Planning
General Government
Building
Engineering
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.

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Agenda Item Number 5
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City Council Meeting Packet of February 20, 2024

These values are directly
comparable to values
presented in the
FY 2023-24 adopted
budget, accounted as
“4998 G & A Allocation.”
Distribution
of Outcomes
124 | Measure T & Q (Y) $ 253,013 [a,b] 6%
500 | Water $ 852,863 21%
510 | Wastewater $ 908,934 23%
$ 2,014,810 51%
Other Non-General Funds Not Previously Charged $ 105,018 [c] 3% 100 | General Fund - Remaining Central Services Borne 1,869,259 $ 47% Total Central Services Allocated in this Plan $ 3,989,087 100% [c] 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 Reimbursing the General Fund
Interfund Charge for Service
Reimbursement to the General Fund
for Allocated Central Services in this Plan
[b] This fund also transfers additional amounts for Police and Public Works - Parks & Landscaping. These are allocated direct services not processed as overhead in this Plan.

Maximum Charge
in This Plan
[a] This fund accounts for services funded by sales tax increments and is equivalent to General Fund sources and services and operates with revenue constraints similar to the General Fund.

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Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Water
Finance / Administrative Services
Public Works - Corporation Yard
Engineering
City Manager
City Attorney
City Council
City Clerk
Non Departmental
Public Works - Governmental Building
Wastewater
Finance / Administrative Services
Public Works - Corporation Yard
Engineering
City Manager
City Attorney
City Council
City Clerk
Non Departmental
Public Works - Governmental Building • Greater than one-third is Finance / Administrative Services, which includes utility customer service and billing. • Up to one-third is Public Works department administration and Engineering technical support. • Less than one-third is City Manager/City Attorney/City Clerk.

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

• Total reimbursement to
the General Fund
should decrease from
utility funds.
• This increases burden
by $714,346 on
General Fund and
equivalent revenues
compared to current
practice. Overall Reasons for Change from Current Interfund Charges: • Updated cost allocation analysis, i.e., present-day decisions about allocable expenses in relation to current organization, different allocation decisions, etc. • Exclusion of previously allocated organizations, such as Fire, Planning, and Building 124 | Measure T & Q (Y) $ 253,013 [a] $ 104,774 [b] $ 148,239 [c] 500 | Water $ 852,863 $ 1,363,096 $ (510,234)
510 | Wastewater $ 908,934 $ 1,113,046 $ (204,112)
$ 2,014,810 $ 2,580,916 $ (566,107)
Other Non-General Funds Not Previously Charged $ 105,018 100 | General Fund - Remaining Central Services Borne 1,869,259 $ Total Central Services Allocated in this Plan $ 3,989,087 $ 714,346
[c] This increase may not be sufficiently covered by the revenues of this special tax measure and would therefore add to the General Fund burden described in this table. Thus, the additional burden to all General Fund and general fund-equivalent sources is $714,346.

Total Increase to General Fund and Equivalent Sources
Caused by Reduced Reimbursement from Utility Funds
[b] This value represents only the comparable services between current budget and the CAP. Additional amounts are charged under 4998-G&A Allocation as follows: $549,307 for 100-32 Police and $215,816 for 100-41-04 Public Works - Parks and Landscaping. The CAP does not replace these budget decisions.

Current Charge
in FY 2023-24
Budget
Change
in This Plan
Fund Receiving an
Interfund Charge for Service
and Reimbursing the General Fund
Interfund Charge for Service
Maximum Charge
in This Plan
Reimbursement to the General Fund
for Allocated Central Services in this Plan
[a] This fund also transfers additional amounts for Police and Public Works - Parks & Landscaping. These are allocated direct services not processed as overhead in this Plan and would be additive to the maximum charge listed in this Plan. Also see Note B.

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Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

• Receive and accept the Cost Allocation Plan
• Apply results in budget development for Fiscal Year
2024-25: – Use the dollar values presented as the budgeted interfund charge, i.e., set charges for the year based on prior year budget, or – Use the calculated ICRs and apply to budgeted expenditures developed for Fiscal Year 2024-25 to determine an interfund charge consistent with proposed budget values
• In subsequent years, CAP simply will be an internal
analysis supporting budget development
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Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Table of Contents
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Model Exhibits
No. Function
1 Management Brief
2a All Expenditures Detail
2b All Expenditures Classified
3 Central Services
4 Allocable Expense
5 Allocation Metrics
6 Allocation Decisions
7 First Allocation
8 Second Allocation
9 Total Allocation
10 Indirect Rates
11a Rate Basis by Org
11b Indirect Rates by Dept
12a Interfund Charge Basis
12b Interfund Charges Summary
W1 General Ledger
W2 Chart of Accounts
W3 Labor
W4 Time Estimates
W5 Data Development
Provides a workspace for developing and/or documenting staff time estimates, as applicable and needed.

Provides a workspace for developing other information used in the analysis.

Presents the City’s Chart of Accounts.

Presents a listing of all labor positions in the City.

Description
Summarizes key outcomes of the CAP, including indirect rates, potential interfund charges, and allocable indirect cost pools and corresponding allocation basis.

Illustrates relevant chart of accounts information and determines expense data used in the development of the Modified Operating Expenditures allocation basis and other usable expensebased metrics. Demonstrates reconciliation to the financial records data source.

Summarizes Exhibit 2a into the shortened list of departments to which indirect costs are allocated in subsequent exhibits.

Names functional indirect cost pools within central services organizations. Analyzes personnel in central services organizations to develop bases for indirect cost pools developed in Exhibit 4.

Reallocates indirect costs received by central services in Exhibit 7 to direct benefitting units only, according to their share of the chosen allocation metric.

Sums the outcomes of Exhibits 7 and 8 to yield a total allocation to direct benefitting units Citywide.

Calculates Citywide composite indirect rates. This result does not capture proportionate outcomes by department resulting from Exhibits 6 through 9.

Develops a basis for calculating indirect rates by department.

Workbook Exhibit
Calculates indirect rates by department. This result captures proportionate outcomes by department resulting from Exhibits 6 through 9.

Develops a basis for calculating potential interfund charges for service depending on departmental make-up within funds.

Calculates potential interfund charges for service by fund.

Presents the data source for expenditures processed in the analysis.

Determines eligible indirect expenditures for central services departments and apportions expenditures to allocable indirect cost pools where relevant.

Lists data sets available as allocation bases and calculates allocation factors applied in Exhibits 7 and 8.

Summarizes the allocable central services costs by indirect cost pool and assigns the basis for allocating each pool in Exhibits 7 and 8.

Allocates central services indirect cost pools to all benefitting units Citywide, according to their share of the chosen allocation metric.

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City Council Meeting Packet of February 20, 2024

Table of Contents
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Data Sources
Description of Data City System or Other Source
Adopted Budget by Fund, Organizational Unit, and Object [Name of City System] Accounting Organization Chart of Accounts: funds, organizational units, and objects - numbers and titles [Name of City System] Labor Information Labor Positions by Fund and Organizational Unit: position title, FTE in organizational unit, salary/wage amount, and benefits amount
[Name of City System]
Description of Data or Assumption City System or Other Source Percent distribution of individual position time across functions of service defined by the CAP in Exhibit 3 as applicable.

Developed by the CAP via staff interview or
questionnaire; review periodically in subsequent
CAP updates
Name of Allocation Metric from Exhibit 5 Note from Exhibit 5 City System or Other Source Modified Operating Expenses Refer to Exhibit 2a-Supplemental. See Note at Left.

Net Operating Expenses Refer to Exhibit 2a-Supplemental. See Note at Left.

Gross Expense Net of Distortions Refer to Exhibit 2a-Supplemental. See Note at Left.

Compensated Labor Hours (Approx. FTEE) Actual reported FY 2022-23; compensated labor hours is used to approximate a full time
See Note at Left.

Personnel Count Document, Fiscal Year 2023-2024 Budget, "Staffing Summary."
See Note at Left.

Utility Accounts Document, Annual Comprehensive Financial Report (2021-22), "Operating Indicators."
See Note at Left.

Capital Asset Value (Infrastructure) Document, Annual Comprehensive Financial Report (2021-22), "Note 6, Capital Assets,"
depreciable infrastructure only.

See Note at Left.

Public Works Modified Operating Expense Refer to Exhibit 2a-Supplemental, Public Works divisions only.

See Note at Left.

Public Works Personnel Count Document, Fiscal Year 2023-2024 Budget, "Staffing Summary," Public Works divisions only.

See Note at Left.

Revenues Receipted FY 2023-24 Budget, transaction-based revenue categories by department.

See Note at Left.

Services & Supplies Expense FY 2023-24 Budget, transaction-based services and supplies expense categories by department,
excluding distortions.

See Note at Left.

Basis for Allocating Costs
Basis for Allocating Costs
Basis for Allocating Costs
Basis for Allocating Costs
Basis for Allocating Costs
Basis for Allocating Costs
Basis for Allocating Costs
Basis for Allocating Costs
Basis for Allocating Costs
Basis for Allocating Costs
Basis for Allocating Costs
Allocation Metrics
Analysis Requirement
Foundational Information
Expenses to be Allocated
Labor Time
Analysis Requirement
Time Estimates, as Needed in Exhibit 3
Analysis Requirement

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City Council Meeting Packet of February 20, 2024

Exhibit 1
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Management Brief
The following key highlights represent maximum recommendations generated by this Cost Allocation Plan.

A1. Indirect Rates for Allocated Central Services, Citywide Composite

65.5% on direct salary expense
Apply this rate to billed salary expenses as a mark-up for central overhead.

13.5% on direct expenditure
A2. Indirect Rates for Allocated Central Services, Departmental on Direct
Salary Expense
on Direct
Expense
Planning 29% 14.1%
Building 87% 15.1%
Engineering 0% 10.4%
Fire & Prevention 86% 22.2%
Police 36% 14.0%
Public Works 108% 27.0%
Public Works - Community Facilities 178% 22.3%
Public Works - Water Utility 292% 58.1%
Public Works - Wastewater Utility 355% 31.3%
Apply this rate to direct project expenditures as a mark-up for central overhead. Do not apply this rate if the indirect rate on billed labor has been applied. Choose one method per application.

Broad Department Designation [a]
[a] "Department" descriptions are for Cost Allocation Plan purposes and may not match organizational charts. For example, Water is a division of Public Works but is called out individually in this Plan.

Note: Do not use rates in A1 and A2 in the same application. Choose one method when recovering Citywide overhead.

Agenda Item Number 5
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City Council Meeting Packet of February 20, 2024

Exhibit 1
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Management Brief
The following key highlights represent maximum recommendations generated by this Cost Allocation Plan.

B1. Transfers to the General Fund for Central Services in this Plan Transfer to the
General Fund
Distribution of
Outcomes
124 | Measure T& Q (Y) $ 253,013 6.3%
500 | WATER FUND $ 852,863 21.4%
510 | WasteWater Enterprise Fund $ 908,934 22.8%
Maximum Transfers to the General Fund for Recovery of Central Services [a] $ 2,014,810 50.5% Remaining Central Services in the 100 | GENERAL FUND [b,c] $ 1,974,277 49.5% Total Central Services Allocated in this Plan $ 3,989,087 100.0% B2. Comparison to Transfers Calculated in Previous Plan Transfer to the
General Fund
Change
in This Plan
(B1-B2)
124 | Measure T& Q (Y) $ 104,774 $ 148,239
500 | WATER FUND $ 1,363,096 $ (510,234)
510 | WasteWater Enterprise Fund $ 1,113,046 $ (204,112) Total Transfers to the General Fund for Recovery of Central Services $ 2,580,916 $ (566,107) Fund Previously Receiving an Interfund Charge for Service Fund
The above table is manually generated, listing only those funds on which an interfund charge is intended to be assessed in the budget year. [a] Values listed are maximum outcomes calculated by this Cost Allocation Plan. Actual charges will be dependant on eligibility for indirect cost (overhead) recovery and/or resource sufficiency in the fund or its revenue streams. This list encompasses only funds previously assessed an interfund charge. Other non-General funds have a calculated charge from this analysis but not historically assessed. [b] This amount may be reduced for any additional opportunities for indirect cost (overhead) recovery from other applications, such as direct billing of labor to eligible projects and programs.
[c] This amount includes central services attributed to direct services within the General Fund as well as central services allocable to other funds but unrecovered by an interfund charge for service.

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 1
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Management Brief
The following key highlights represent maximum recommendations generated by this Cost Allocation Plan.

C1. Allocated Central Services in this Plan
Organization in the General Fund Central Services Function Determined by CAP
Allocated
Expense
City Council Admin. Oversight Compensated Labor Hours (Approx. FTEE) $ 40,378 City Council General Fiscal Oversight Gross Expense Net of Distortions $ 40,378 City Council Capital Fiscal Oversight Capital Asset Value (Infrastructure) $ 80,756 City Manager Admin. Management Compensated Labor Hours (Approx. FTEE) $ 105,910 City Manager General Fiscal Management Gross Expense Net of Distortions $ 105,910 City Manager Capital Fiscal Management Capital Asset Value (Infrastructure) $ 211,819 City Attorney Citywide Service Gross Expense Net of Distortions $ 645,240 City Clerk Citywide Service Gross Expense Net of Distortions $ 287,434 Finance / Admin. Services Citywide Accounting / Budget Gross Expense Net of Distortions $ 492,576 Finance / Admin. Services Utility Billing & Support Utility Accounts $ 320,731 Finance / Admin. Services Payroll Compensated Labor Hours (Approx. FTEE) $ 89,102 Finance / Admin. Services Accounts Payable Services & Supplies Expense $ 77,964 Finance / Admin. Services Accounts Receivable / Cash Receipts Revenues Receipted $ 44,551 Finance / Admin. Services Information Technology Mgmt. Personnel Count $ 141,524 Finance / Admin. Services Human Resources Compensated Labor Hours (Approx. FTEE) $ 137,074 Engineering Technical Support - Public Projects Capital Asset Value (Infrastructure) $ 292,746 Public Works - Corporation Yard Dept. Admin. Management Public Works Personnel Count $ 278,429 Public Works - Corporation Yard Dept. Fiscal Management Public Works Modified Operating Expense $ 278,429 Public Works - Governmental Building Govt. Facility Maintenance Personnel Count $ 152,137 Non Departmental Personnel Services Compensated Labor Hours (Approx. FTEE) $ 121,800 Non Departmental Info. Tech. Services Personnel Count $ 4,100 Non Departmental Fiscal Services Gross Expense Net of Distortions $ 27,000 Non Departmental Facilities Services Personnel Count $ 4,100 Non Departmental Admin. Services Gross Expense Net of Distortions $ 9,000 Total Central Services Allocated in this Plan $ 3,989,087 Fiscal Year Used as Basis for Alloable Expense: Budget 2023-24 Allocation Basis

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 2a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Fund Structure and Expenditure Basis
No. Title No. Title No. Title Total Budget
2023-24
Adjustment Expense Basis
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services $ 208,811 $ (47,300) $ 161,511 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services $ 423,639 -$ $ 423,639 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services $ 645,240 -$ $ 645,240 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services $ 383,245 $ (95,811) $ 287,434 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services $ 1,337,680 $ (34,158) $ 1,303,522 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services $ 477,597 $ (184,851) $ 292,746 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services $ 616,316 $ (59,458) $ 556,858 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services $ 152,137 -$ $ 152,137 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services $ 289,000 $ (123,000) $ 166,000 Direct Services in the General Fund
100 GENERAL FUND 1001 City Council 2 General Government -$ $ 47,300 $ 47,300 100 GENERAL FUND 1101 City Manager 2 General Government -$ -$ -$ 100 GENERAL FUND 1201 City Attorney 2 General Government -$ -$ -$ 100 GENERAL FUND 1301 City Clerk 2 General Government -$ $ 95,811 $ 95,811 100 GENERAL FUND 1401 Finance / Admin. Services 2 General Government -$ $ 34,158 $ 34,158 100 GENERAL FUND 2302 Engineering 5 Engineering -$ 184,851 $ $ 184,851 100 GENERAL FUND 4102 Public Works - Corporation Yard 8 Public Works -$ $ 59,458 $ 59,458 100 GENERAL FUND 4106 Public Works - Governmental Building 8 Public Works -$ -$ -$ 100 GENERAL FUND 0 Non Departmental 2 General Government -$ 123,000 $ $ 123,000 100 GENERAL FUND 2102 Planning 3 Planning $ 639,956 -$ $ 639,956 100 GENERAL FUND 2202 Building 4 Building $ 245,379 -$ $ 245,379 100 GENERAL FUND 3102 Fire & Prevention 6 Fire & Prevention $ 1,451,303 -$ $ 1,451,303 100 GENERAL FUND 3114 Fire & Prevention 6 Fire & Prevention $ 26,000 -$ $ 26,000 100 GENERAL FUND 3202 Police 7 Police $ 5,281,802 -$ $ 5,281,802 100 GENERAL FUND 3213 Police 7 Police $ 20,100 -$ $ 20,100 100 GENERAL FUND 4002 Senior Center 9 Public Works - Community Facilities $ 69,572 -$ $ 69,572 100 GENERAL FUND 4104 Public Works - Parks & Landscaping 8 Public Works $ 520,039 -$ $ 520,039 100 GENERAL FUND 4105 Public Works - Parking Lots 8 Public Works $ 150,103 -$ $ 150,103 100 GENERAL FUND 4202 Public Works - Community Center 9 Public Works - Community Facilities 322,830 $ -$ $ 322,830 100 GENERAL FUND 4302 Public Works - Ives Pool 9 Public Works - Community Facilities 210,355 $ -$ $ 210,355 Direct Services in Other Funds
103 Buildings,Facilities & Infrast 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 235,500 -$ $ 235,500 103 Buildings,Facilities & Infrast 1001 City Council 2 General Government -$ -$ -$ 103 Buildings,Facilities & Infrast 3202 Police 7 Police -$ -$ -$ 103 Buildings,Facilities & Infrast 4002 Senior Center 9 Public Works - Community Facilities -$ -$ -$ 103 Buildings,Facilities & Infrast 4102 Public Works - Corporation Yard 8 Public Works -$ -$ -$ 103 Buildings,Facilities & Infrast 4106 Public Works - Governmental Building 8 Public Works -$ -$ -$ 103 Buildings,Facilities & Infrast 4202 PW-Community Center 9 Public Works - Community Facilities -$ -$ -$ 103 Buildings,Facilities & Infrast 4302 PW-Ives Pool 9 Public Works - Community Facilities -$ -$ -$ 104 Equip,Technology & Vehicles 0 Non Departmental 6 Fire & Prevention -$ -$ -$ 104 Equip,Technology & Vehicles 3102 Fire & Prevention 6 Fire & Prevention $ 300,000 -$ $ 300,000 104 Equip,Technology & Vehicles 3202 Police 7 Police -$ -$ -$ 104 Equip,Technology & Vehicles 4102 Public Works - Corporation Yard 8 Public Works -$ -$ -$ 120 Tree Replacement Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ Fund Organization Classification for Indirect Rates [a] Expenditure Basis

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 2a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Fund Structure and Expenditure Basis
No. Title No. Title No. Title Total Budget
2023-24
Adjustment Expense Basis
Fund Organization Classification for Indirect Rates [a] Expenditure Basis 120 Tree Replacement Fund 2102 Planning 3 Planning $ 5,000 -$ $ 5,000 120 Tree Replacement Fund 4103 Public Works - Streets 8 Public Works -$ -$ -$ 120 Tree Replacement Fund 4104 Public Works - Parks & Landscaping 8 Public Works -$ -$ -$ 122 PermitTechnology Fund 2202 Building 4 Building $ 19,100 -$ $ 19,100 123 Street Pavement Reserve 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 2,367,500 -$ $ 2,367,500 123 Street Pavement Reserve 2350 Engineering 5 Engineering -$ -$ -$ 123 Street Pavement Reserve 2351 Engineering 5 Engineering -$ -$ -$ 124 Measure T& Q (Y) 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 251,500 -$ $ 251,500 124 Measure T& Q (Y) 1001 City Council 2 General Government $ 3,500 -$ $ 3,500 124 Measure T& Q (Y) 1101 City Manager 2 General Government $ 48,500 -$ $ 48,500 124 Measure T& Q (Y) 1301 City Clerk 2 General Government $ 43,500 -$ $ 43,500 124 Measure T& Q (Y) 1401 Finance 2 General Government $ 63,500 -$ $ 63,500 124 Measure T& Q (Y) 1403 Finance 2 General Government -$ -$ -$ 124 Measure T& Q (Y) 2102 Planning 3 Planning $ 3,500 -$ $ 3,500 124 Measure T& Q (Y) 2202 Building 4 Building $ 3,900 -$ $ 3,900 124 Measure T& Q (Y) 2302 Engineering 5 Engineering $ 29,400 -$ $ 29,400 124 Measure T& Q (Y) 2307 Engineering 5 Engineering $ 77,200 -$ $ 77,200 124 Measure T& Q (Y) 3102 Fire & Prevention 6 Fire & Prevention $ 76,600 -$ $ 76,600 124 Measure T& Q (Y) 3202 Police 7 Police $ 725,137 -$ $ 725,137 124 Measure T& Q (Y) 4002 Senior Center 9 Public Works - Community Facilities -$ -$ -$ 124 Measure T& Q (Y) 4102 Public Works - Corporation Yard 0 Unclassified / CIP, ISF, Transfer $ 109,974 -$ $ 109,974 124 Measure T& Q (Y) 4103 Public Works - Streets 8 Public Works $ 391,400 -$ $ 391,400 124 Measure T& Q (Y) 4104 Public Works - Parks & Landscaping 8 Public Works $ 222,116 -$ $ 222,116 124 Measure T& Q (Y) 4106 Public Works - Governmental Building 2 General Government $ 32,300 -$ $ 32,300 124 Measure T& Q (Y) 4202 PW-Community Center 9 Public Works - Community Facilities -$ -$ -$ 124 Measure T& Q (Y) 4302 PW-Ives Pool 9 Public Works - Community Facilities $ 65,000 -$ $ 65,000 124 Measure T& Q (Y) 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer $ 61,355 -$ $ 61,355 124 Measure T& Q (Y) 9972 Debt Service 0 Unclassified / CIP, ISF, Transfer $ 64,585 -$ $ 64,585 124 Measure T& Q (Y) 9973 Debt Service 0 Unclassified / CIP, ISF, Transfer $ 46,300 -$ $ 46,300 124 Measure T& Q (Y) 9974 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 124 Measure T& Q (Y) 9975 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 124 Measure T& Q (Y) 9979 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 124 Measure T& Q (Y) 9980 Debt Service 0 Unclassified / CIP, ISF, Transfer $ 93,663 -$ $ 93,663 125 Vehicle Abatement 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 2,000 -$ $ 2,000 126 Tobacco Mgmnt Program Fund 3202 Police 7 Police -$ -$ -$ 200 Gas Tax Fund 4103 Public Works - Streets 8 Public Works $ 208,924 -$ $ 208,924 201 Measure M-Road Mtn 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 193,000 -$ $ 193,000 202 Measure M-ParkImpr Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 316,557 -$ $ 316,557 203 Art In-Lieu Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 80,500 -$ $ 80,500 203 Art In-Lieu Fund 2102 Planning 3 Planning -$ -$ -$
204 Housing Linkage Fee Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 10,500 -$ $ 10,500 207 Downtown Improvement District Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 8,700 -$ $ 8,700 208 General Plan Update Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 208 General Plan Update Fund 2102 Planning 3 Planning $ 25,025 -$ $ 25,025 209 SLESF Grant Fund 3202 Police 7 Police $ 100,000 -$ $ 100,000 211 Transportation Grants 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 212 Park In-Lieu Fee Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 205,443 -$ $ 205,443

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 2a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Fund Structure and Expenditure Basis
No. Title No. Title No. Title Total Budget
2023-24
Adjustment Expense Basis
Fund Organization Classification for Indirect Rates [a] Expenditure Basis 212 Park In-Lieu Fee Fund 2102 Planning 3 Planning -$ -$ -$ 212 Park In-Lieu Fee Fund 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer $ 31,470 -$ $ 31,470 213 Traffic Impact Fee Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 110,620 -$ $ 110,620 215 Street Lighting Assess District 1401 Finance 2 General Government $ 14,669 -$ $ 14,669 215 Street Lighting Assess District 4103 Public Works - Streets 8 Public Works $ 116,514 -$ $ 116,514 216 CDBG ADA Transitional Plan 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 203,500 -$ $ 203,500 217 Road Mtn & Rehab (SB1) 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 160,680 -$ $ 160,680 217 Road Mtn & Rehab (SB1) 2302 Engineering 5 Engineering -$ -$ -$ 218 Park Land & Development Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 219 Gen Government Facilities Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 220 Fire Facilities Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 221 Stormwater Facilities Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 233 COMMUNITY FUND 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 240 BSCC - Wellness/Mental Health 3202 Police 7 Police $ 7,500 -$ $ 7,500 247 Suppl Plng Grant (SB2&LEAP) 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 247 Suppl Plng Grant (SB2&LEAP) 2102 Planning 3 Planning $ 92,600 -$ $ 92,600 401 Woodstone Ctr Assess District DS 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 401 Woodstone Ctr Assess District DS 9970 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 402 CREBS DS Fund 9973 Debt Service 0 Unclassified / CIP, ISF, Transfer $ 40,597 -$ $ 40,597 500 WATER FUND 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 659,010 -$ $ 659,010 500 WATER FUND 1001 City Council 0 Unclassified / CIP, ISF, Transfer $ 19,381 -$ $ 19,381 500 WATER FUND 1101 City Manager 0 Unclassified / CIP, ISF, Transfer $ 84,728 -$ $ 84,728 500 WATER FUND 1201 City Attorney 0 Unclassified / CIP, ISF, Transfer $ 32,262 -$ $ 32,262 500 WATER FUND 1301 City Clerk 0 Unclassified / CIP, ISF, Transfer $ 30,660 -$ $ 30,660 500 WATER FUND 1401 Finance 0 Unclassified / CIP, ISF, Transfer $ 508,319 -$ $ 508,319 500 WATER FUND 2102 Planning 0 Unclassified / CIP, ISF, Transfer $ 31,998 -$ $ 31,998 500 WATER FUND 2202 Building 0 Unclassified / CIP, ISF, Transfer $ 31,899 -$ $ 31,899 500 WATER FUND 2302 Engineering 0 Unclassified / CIP, ISF, Transfer $ 162,383 -$ $ 162,383 500 WATER FUND 3102 Fire & Prevention 0 Unclassified / CIP, ISF, Transfer $ 101,591 -$ $ 101,591 500 WATER FUND 4102 Public Works - Corporation Yard 0 Unclassified / CIP, ISF, Transfer $ 295,832 -$ $ 295,832 500 WATER FUND 4106 Public Works - Governmental Building 0 Unclassified / CIP, ISF, Transfer $ 38,034 -$ $ 38,034 500 WATER FUND 4402 PW-Uitility 10 Public Works - Water Utility $ 1,515,021 -$ $ 1,515,021 500 WATER FUND 9971 Debt Service 10 Public Works - Water Utility $ 70,802 -$ $ 70,802 500 WATER FUND 9973 Debt Service 10 Public Works - Water Utility $ 62,047 -$ $ 62,047 500 WATER FUND 9974 Debt Service 10 Public Works - Water Utility -$ -$ -$ 500 WATER FUND 9976 Debt Service 10 Public Works - Water Utility -$ -$ -$ 500 WATER FUND 9977 Debt Service 10 Public Works - Water Utility $ 83,955 -$ $ 83,955 500 WATER FUND 9980 Debt Service 10 Public Works - Water Utility $ 140,494 -$ $ 140,494 501 Water Enterprise Capital Proj Fund 0 Non Departmental 10 Public Works - Water Utility -$ -$ -$ 501 Water Enterprise Capital Proj Fund 2350 Engineering 10 Public Works - Water Utility $ 82,000 -$ $ 82,000 501 Water Enterprise Capital Proj Fund 2351 Engineering 10 Public Works - Water Utility $ 551,000 -$ $ 551,000 501 Water Enterprise Capital Proj Fund 4150 Public Works 10 Public Works - Water Utility -$ -$ -$ 501 Water Enterprise Capital Proj Fund 4151 Public Works 10 Public Works - Water Utility -$ -$ -$ 510 WasteWater Enterprise Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 632,010 -$ $ 632,010 510 WasteWater Enterprise Fund 1001 City Council 0 Unclassified / CIP, ISF, Transfer $ 22,612 -$ $ 22,612 510 WasteWater Enterprise Fund 1101 City Manager 0 Unclassified / CIP, ISF, Transfer $ 84,728 -$ $ 84,728 510 WasteWater Enterprise Fund 1201 City Attorney 0 Unclassified / CIP, ISF, Transfer $ 19,357 -$ $ 19,357

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 2a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Fund Structure and Expenditure Basis
No. Title No. Title No. Title Total Budget
2023-24
Adjustment Expense Basis
Fund Organization Classification for Indirect Rates [a] Expenditure Basis 510 WasteWater Enterprise Fund 1301 City Clerk 0 Unclassified / CIP, ISF, Transfer $ 26,827 -$ $ 26,827 510 WasteWater Enterprise Fund 1401 Finance 0 Unclassified / CIP, ISF, Transfer $ 494,942 -$ $ 494,942 510 WasteWater Enterprise Fund 2102 Planning 0 Unclassified / CIP, ISF, Transfer $ 19,199 -$ $ 19,199 510 WasteWater Enterprise Fund 2202 Building 0 Unclassified / CIP, ISF, Transfer $ 31,899 -$ $ 31,899 510 WasteWater Enterprise Fund 2302 Engineering 0 Unclassified / CIP, ISF, Transfer $ 133,727 -$ $ 133,727 510 WasteWater Enterprise Fund 4102 Public Works - Corporation Yard 0 Unclassified / CIP, ISF, Transfer $ 215,711 -$ $ 215,711 510 WasteWater Enterprise Fund 4106 Public Works - Governmental Building 0 Unclassified / CIP, ISF, Transfer $ 38,034 -$ $ 38,034 510 WasteWater Enterprise Fund 4402 PW-Uitility 11 Public Works - Wastewater Utility 1,000,930 $ -$ $ 1,000,930 510 WasteWater Enterprise Fund 4502 PW Subregional O&M 11 Public Works - Wastewater Utility 1,952,850 $ -$ $ 1,952,850 510 WasteWater Enterprise Fund 9971 Debt Service 11 Public Works - Wastewater Utility $ 62,940 -$ $ 62,940 510 WasteWater Enterprise Fund 9974 Debt Service 11 Public Works - Wastewater Utility -$ -$ -$ 510 WasteWater Enterprise Fund 9980 Debt Service 11 Public Works - Wastewater Utility $ 140,494 -$ $ 140,494 511 Sewer Enterprise Capital Proj Fund 0 Non Departmental 11 Public Works - Wastewater Utility -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 2350 Engineering 11 Public Works - Wastewater Utility $ 22,000 -$ $ 22,000 511 Sewer Enterprise Capital Proj Fund 2351 Engineering 11 Public Works - Wastewater Utility $ 584,000 -$ $ 584,000 511 Sewer Enterprise Capital Proj Fund 4150 Public Works 11 Public Works - Wastewater Utility -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 4151 Public Works 11 Public Works - Wastewater Utility -$ -$ -$ 601 Insurance & Benefit-ISF 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 1,308,530 -$ $ 1,308,530 700 General Capital Projects 2150 Planning 3 Planning -$ -$ -$ 700 General Capital Projects 2350 Engineering 5 Engineering -$ -$ -$ 700 General Capital Projects 2351 Engineering 5 Engineering -$ -$ -$ 700 General Capital Projects 4151 Public Works 8 Public Works -$ -$ -$ 800 General Fixed Assets 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ Grand Total Expenditure $ 32,032,138 $ 32,032,138 0 $
[a] This column classifies each Organizational Unit to an overall "Department" for purposes of setting department-specific indirect rates. Reconciles to Workspace 1? Yes

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Derivation of Allocation Factor: Net Operating Expense
No. Title No. Title No. Title Debt Service Capital Depreciation Transfers & Financing Uses
Other
Adjustment
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 161,511 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 423,639 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 645,240 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 287,434 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 1,303,522 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 292,746 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 556,858 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 152,137 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 166,000 Direct Services in the General Fund
100 GENERAL FUND 1001 City Council 2 General Government -$ -$ -$ -$ -$ $ 47,300 100 GENERAL FUND 1101 City Manager 2 General Government -$ -$ -$ -$ -$ -$ 100 GENERAL FUND 1201 City Attorney 2 General Government -$ -$ -$ -$ -$ -$ 100 GENERAL FUND 1301 City Clerk 2 General Government -$ -$ -$ -$ -$ $ 95,811 100 GENERAL FUND 1401 Finance / Admin. Services 2 General Government -$ -$ -$ -$ -$ $ 34,158 100 GENERAL FUND 2302 Engineering 5 Engineering -$ -$ -$ -$ -$ $ 184,851 100 GENERAL FUND 4102 Public Works - Corporation Yard 8 Public Works -$ -$ -$ -$ -$ $ 59,458 100 GENERAL FUND 4106 Public Works - Governmental Building 8 Public Works -$ -$ -$ -$ -$ -$ 100 GENERAL FUND 0 Non Departmental 2 General Government -$ -$ -$ -$ -$ $ 123,000 100 GENERAL FUND 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 639,956 100 GENERAL FUND 2202 Building 4 Building -$ -$ -$ -$ -$ $ 245,379 100 GENERAL FUND 3102 Fire & Prevention 6 Fire & Prevention -$ -$ -$ -$ -$ $ 1,451,303 100 GENERAL FUND 3114 Fire & Prevention 6 Fire & Prevention -$ -$ -$ -$ -$ $ 26,000 100 GENERAL FUND 3202 Police 7 Police -$ -$ -$ -$ -$ $ 5,281,802 100 GENERAL FUND 3213 Police 7 Police -$ -$ -$ -$ -$ $ 20,100 100 GENERAL FUND 4002 Senior Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ $ 69,572 100 GENERAL FUND 4104 Public Works - Parks & Landscaping 8 Public Works -$ -$ -$ -$ -$ $ 520,039 100 GENERAL FUND 4105 Public Works - Parking Lots 8 Public Works -$ -$ -$ -$ -$ $ 150,103 100 GENERAL FUND 4202 Public Works - Community Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ $ 322,830 100 GENERAL FUND 4302 Public Works - Ives Pool 9 Public Works - Community Facilities -$ -$ -$ -$ -$ $ 210,355 Direct Services in Other Funds
103 Buildings,Facilities & Infrast 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (235,500) $ -$ -$ 103 Buildings,Facilities & Infrast 1001 City Council 2 General Government -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 3202 Police 7 Police -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4002 Senior Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4102 Public Works - Corporation Yard 8 Public Works -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4106 Public Works - Governmental Building 8 Public Works -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4202 PW-Community Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4302 PW-Ives Pool 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 104 Equip,Technology & Vehicles 0 Non Departmental 6 Fire & Prevention -$ -$ -$ -$ -$ -$ 104 Equip,Technology & Vehicles 3102 Fire & Prevention 6 Fire & Prevention -$ (300,000) $ -$ -$ -$ -$ 104 Equip,Technology & Vehicles 3202 Police 7 Police -$ -$ -$ -$ -$ -$ 104 Equip,Technology & Vehicles 4102 Public Works - Corporation Yard 8 Public Works -$ -$ -$ -$ -$ -$ 120 Tree Replacement Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor Net Operating
Expenses
Fund Organization

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Derivation of Allocation Factor: Net Operating Expense
No. Title No. Title No. Title Debt Service Capital Depreciation Transfers & Financing Uses
Other
Adjustment
Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor Net Operating
Expenses
Fund Organization
120 Tree Replacement Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 5,000 120 Tree Replacement Fund 4103 Public Works - Streets 8 Public Works -$ -$ -$ -$ -$ -$ 120 Tree Replacement Fund 4104 Public Works - Parks & Landscaping 8 Public Works -$ -$ -$ -$ -$ -$ 122 PermitTechnology Fund 2202 Building 4 Building -$ -$ -$ -$ -$ $ 19,100 123 Street Pavement Reserve 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (2,367,500) $ -$ -$ 123 Street Pavement Reserve 2350 Engineering 5 Engineering -$ -$ -$ -$ -$ -$ 123 Street Pavement Reserve 2351 Engineering 5 Engineering -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (251,500) $ -$ -$ 124 Measure T& Q (Y) 1001 City Council 2 General Government -$ -$ -$ -$ -$ $ 3,500 124 Measure T& Q (Y) 1101 City Manager 2 General Government -$ -$ -$ -$ -$ $ 48,500 124 Measure T& Q (Y) 1301 City Clerk 2 General Government -$ -$ -$ -$ -$ $ 43,500 124 Measure T& Q (Y) 1401 Finance 2 General Government -$ -$ -$ -$ -$ $ 63,500 124 Measure T& Q (Y) 1403 Finance 2 General Government -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 3,500 124 Measure T& Q (Y) 2202 Building 4 Building -$ -$ -$ -$ -$ $ 3,900 124 Measure T& Q (Y) 2302 Engineering 5 Engineering -$ -$ -$ -$ -$ $ 29,400 124 Measure T& Q (Y) 2307 Engineering 5 Engineering -$ -$ -$ -$ -$ $ 77,200 124 Measure T& Q (Y) 3102 Fire & Prevention 6 Fire & Prevention -$ (70,000) $ -$ -$ -$ $ 6,600 124 Measure T& Q (Y) 3202 Police 7 Police -$ (172,830) $ -$ -$ -$ $ 552,307 124 Measure T& Q (Y) 4002 Senior Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 4102 Public Works - Corporation Yard 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 109,974 124 Measure T& Q (Y) 4103 Public Works - Streets 8 Public Works -$ $ (6,300) -$ -$ -$ $ 385,100 124 Measure T& Q (Y) 4104 Public Works - Parks & Landscaping 8 Public Works -$ $ (6,300) -$ -$ -$ $ 215,816 124 Measure T& Q (Y) 4106 Public Works - Governmental Building 2 General Government -$ -$ -$ -$ -$ $ 32,300 124 Measure T& Q (Y) 4202 PW-Community Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 4302 PW-Ives Pool 9 Public Works - Community Facilities -$ (65,000) $ -$ -$ -$ -$ 124 Measure T& Q (Y) 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer $ (61,355) -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 9972 Debt Service 0 Unclassified / CIP, ISF, Transfer $ (64,585) -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 9973 Debt Service 0 Unclassified / CIP, ISF, Transfer $ (46,300) -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 9974 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 9975 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 9979 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 9980 Debt Service 0 Unclassified / CIP, ISF, Transfer $ (93,663) -$ -$ -$ -$ -$ 125 Vehicle Abatement 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ (2,000) -$ -$ 126 Tobacco Mgmnt Program Fund 3202 Police 7 Police -$ -$ -$ -$ -$ -$ 200 Gas Tax Fund 4103 Public Works - Streets 8 Public Works -$ -$ -$ -$ -$ $ 208,924 201 Measure M-Road Mtn 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (193,000) $ -$ -$ 202 Measure M-ParkImpr Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (316,557) $ -$ -$ 203 Art In-Lieu Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (50,500) $ -$ $ 30,000 203 Art In-Lieu Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ -$ 204 Housing Linkage Fee Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (10,500) $ -$ -$ 207 Downtown Improvement District Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 8,700 208 General Plan Update Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 208 General Plan Update Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 25,025 209 SLESF Grant Fund 3202 Police 7 Police -$ -$ -$ (100,000) $ -$ -$ 211 Transportation Grants 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 212 Park In-Lieu Fee Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (205,443) $ -$ -$

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Derivation of Allocation Factor: Net Operating Expense
No. Title No. Title No. Title Debt Service Capital Depreciation Transfers & Financing Uses
Other
Adjustment
Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor Net Operating
Expenses
Fund Organization
212 Park In-Lieu Fee Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ -$ 212 Park In-Lieu Fee Fund 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer $ (31,470) -$ -$ -$ -$ -$ 213 Traffic Impact Fee Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (110,620) $ -$ -$ 215 Street Lighting Assess District 1401 Finance 2 General Government -$ -$ -$ -$ -$ $ 14,669 215 Street Lighting Assess District 4103 Public Works - Streets 8 Public Works -$ -$ -$ -$ -$ $ 116,514 216 CDBG ADA Transitional Plan 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (203,500) $ -$ -$ 217 Road Mtn & Rehab (SB1) 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (160,680) $ -$ -$ 217 Road Mtn & Rehab (SB1) 2302 Engineering 5 Engineering -$ -$ -$ -$ -$ -$ 218 Park Land & Development Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 219 Gen Government Facilities Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 220 Fire Facilities Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 221 Stormwater Facilities Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 233 COMMUNITY FUND 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 240 BSCC - Wellness/Mental Health 3202 Police 7 Police -$ -$ -$ -$ -$ $ 7,500 247 Suppl Plng Grant (SB2&LEAP) 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 247 Suppl Plng Grant (SB2&LEAP) 2102 Planning 3 Planning -$ -$ -$ (27,600) $ -$ $ 65,000 401 Woodstone Ctr Assess District DS 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 401 Woodstone Ctr Assess District DS 9970 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 402 CREBS DS Fund 9973 Debt Service 0 Unclassified / CIP, ISF, Transfer $ (40,597) -$ -$ -$ -$ -$ 500 WATER FUND 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (633,000) $ -$ $ 26,010 500 WATER FUND 1001 City Council 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 19,381 500 WATER FUND 1101 City Manager 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 84,728 500 WATER FUND 1201 City Attorney 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 32,262 500 WATER FUND 1301 City Clerk 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 30,660 500 WATER FUND 1401 Finance 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 508,319 500 WATER FUND 2102 Planning 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 31,998 500 WATER FUND 2202 Building 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 31,899 500 WATER FUND 2302 Engineering 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 162,383 500 WATER FUND 3102 Fire & Prevention 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 101,591 500 WATER FUND 4102 Public Works - Corporation Yard 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 295,832 500 WATER FUND 4106 Public Works - Governmental Building 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 38,034 500 WATER FUND 4402 PW-Uitility 10 Public Works - Water Utility -$ (46,500) $ -$ -$ -$ $ 1,468,521 500 WATER FUND 9971 Debt Service 10 Public Works - Water Utility $ (70,802) -$ -$ -$ -$ -$ 500 WATER FUND 9973 Debt Service 10 Public Works - Water Utility $ (62,047) -$ -$ -$ -$ -$ 500 WATER FUND 9974 Debt Service 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 500 WATER FUND 9976 Debt Service 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 500 WATER FUND 9977 Debt Service 10 Public Works - Water Utility $ (83,955) -$ -$ -$ -$ -$ 500 WATER FUND 9980 Debt Service 10 Public Works - Water Utility $ (140,494) -$ -$ -$ -$ -$ 501 Water Enterprise Capital Proj Fund 0 Non Departmental 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 501 Water Enterprise Capital Proj Fund 2350 Engineering 10 Public Works - Water Utility -$ (82,000) $ -$ -$ -$ -$ 501 Water Enterprise Capital Proj Fund 2351 Engineering 10 Public Works - Water Utility -$ (551,000) $ -$ -$ -$ -$ 501 Water Enterprise Capital Proj Fund 4150 Public Works 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 501 Water Enterprise Capital Proj Fund 4151 Public Works 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (606,000) $ -$ $ 26,010 510 WasteWater Enterprise Fund 1001 City Council 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 22,612 510 WasteWater Enterprise Fund 1101 City Manager 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 84,728 510 WasteWater Enterprise Fund 1201 City Attorney 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 19,357

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Derivation of Allocation Factor: Net Operating Expense
No. Title No. Title No. Title Debt Service Capital Depreciation Transfers & Financing Uses
Other
Adjustment
Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor Net Operating
Expenses
Fund Organization
510 WasteWater Enterprise Fund 1301 City Clerk 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 26,827 510 WasteWater Enterprise Fund 1401 Finance 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 494,942 510 WasteWater Enterprise Fund 2102 Planning 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 19,199 510 WasteWater Enterprise Fund 2202 Building 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 31,899 510 WasteWater Enterprise Fund 2302 Engineering 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 133,727 510 WasteWater Enterprise Fund 4102 Public Works - Corporation Yard 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 215,711 510 WasteWater Enterprise Fund 4106 Public Works - Governmental Building 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 38,034 510 WasteWater Enterprise Fund 4402 PW-Uitility 11 Public Works - Wastewater Utility -$ (46,500) $ -$ -$ -$ $ 954,430 510 WasteWater Enterprise Fund 4502 PW Subregional O&M 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ $ 1,952,850 510 WasteWater Enterprise Fund 9971 Debt Service 11 Public Works - Wastewater Utility $ (62,940) -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 9974 Debt Service 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 9980 Debt Service 11 Public Works - Wastewater Utility (140,494) $ -$ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 0 Non Departmental 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 2350 Engineering 11 Public Works - Wastewater Utility -$ (22,000) $ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 2351 Engineering 11 Public Works - Wastewater Utility -$ (584,000) $ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 4150 Public Works 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 4151 Public Works 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ -$ 601 Insurance & Benefit-ISF 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 1,308,530 700 General Capital Projects 2150 Planning 3 Planning -$ -$ -$ -$ -$ -$ 700 General Capital Projects 2350 Engineering 5 Engineering -$ -$ -$ -$ -$ -$ 700 General Capital Projects 2351 Engineering 5 Engineering -$ -$ -$ -$ -$ -$ 700 General Capital Projects 4151 Public Works 8 Public Works -$ -$ -$ -$ -$ -$ 800 General Fixed Assets 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ Grand Total $ (898,702) $ (1,952,430) -$ (5,473,900) $ -$ 23,707,106 $

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Derivation of Allocation Factor: Modified Operating Expense No. Title No. Title No. Title Overhead
Charge ISF Charges Large Payments
Distorting
Expense
Extraordinary
Expense
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 161,511 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 423,639 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 645,240 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 287,434 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 1,303,522 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 292,746 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 556,858 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 152,137 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 166,000 Direct Services in the General Fund
100 GENERAL FUND 1001 City Council 2 General Government -$ -$ -$ -$ -$ $ 47,300 100 GENERAL FUND 1101 City Manager 2 General Government -$ -$ -$ -$ -$ -$ 100 GENERAL FUND 1201 City Attorney 2 General Government -$ -$ -$ -$ -$ -$ 100 GENERAL FUND 1301 City Clerk 2 General Government -$ -$ -$ -$ -$ $ 95,811 100 GENERAL FUND 1401 Finance / Admin. Services 2 General Government -$ -$ -$ -$ -$ $ 34,158 100 GENERAL FUND 2302 Engineering 5 Engineering -$ -$ -$ -$ -$ $ 184,851 100 GENERAL FUND 4102 Public Works - Corporation Yard 8 Public Works -$ -$ -$ -$ -$ $ 59,458 100 GENERAL FUND 4106 Public Works - Governmental Building 8 Public Works -$ -$ -$ -$ -$ -$ 100 GENERAL FUND 0 Non Departmental 2 General Government -$ -$ -$ -$ -$ $ 123,000 100 GENERAL FUND 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 639,956 100 GENERAL FUND 2202 Building 4 Building -$ -$ -$ -$ -$ $ 245,379 100 GENERAL FUND 3102 Fire & Prevention 6 Fire & Prevention -$ -$ -$ -$ -$ $ 1,451,303 100 GENERAL FUND 3114 Fire & Prevention 6 Fire & Prevention -$ -$ -$ -$ -$ $ 26,000 100 GENERAL FUND 3202 Police 7 Police -$ -$ -$ -$ -$ $ 5,281,802 100 GENERAL FUND 3213 Police 7 Police -$ -$ -$ -$ -$ $ 20,100 100 GENERAL FUND 4002 Senior Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ $ 69,572 100 GENERAL FUND 4104 Public Works - Parks & Landscaping 8 Public Works -$ -$ -$ -$ -$ $ 520,039 100 GENERAL FUND 4105 Public Works - Parking Lots 8 Public Works -$ -$ -$ -$ -$ $ 150,103 100 GENERAL FUND 4202 Public Works - Community Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ $ 322,830 100 GENERAL FUND 4302 Public Works - Ives Pool 9 Public Works - Community Facilities -$ -$ -$ -$ -$ $ 210,355 Direct Services in Other Funds
103 Buildings,Facilities & Infrast 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 1001 City Council 2 General Government -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 3202 Police 7 Police -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4002 Senior Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4102 Public Works - Corporation Yard 8 Public Works -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4106 Public Works - Governmental Building 8 Public Works -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4202 PW-Community Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4302 PW-Ives Pool 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 104 Equip,Technology & Vehicles 0 Non Departmental 6 Fire & Prevention -$ -$ -$ -$ -$ -$ 104 Equip,Technology & Vehicles 3102 Fire & Prevention 6 Fire & Prevention -$ -$ -$ -$ -$ -$ 104 Equip,Technology & Vehicles 3202 Police 7 Police -$ -$ -$ -$ -$ -$ 104 Equip,Technology & Vehicles 4102 Public Works - Corporation Yard 8 Public Works -$ -$ -$ -$ -$ -$ 120 Tree Replacement Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ Deductions to Expense Basis to Derive Allocation Factor Modified Operating
Expenses
Fund Organization Classification for Indirect Rates

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Derivation of Allocation Factor: Modified Operating Expense No. Title No. Title No. Title Overhead
Charge ISF Charges Large Payments
Distorting
Expense
Extraordinary
Expense
Deductions to Expense Basis to Derive Allocation Factor Modified Operating
Expenses
Fund Organization Classification for Indirect Rates
120 Tree Replacement Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 5,000 120 Tree Replacement Fund 4103 Public Works - Streets 8 Public Works -$ -$ -$ -$ -$ -$ 120 Tree Replacement Fund 4104 Public Works - Parks & Landscaping 8 Public Works -$ -$ -$ -$ -$ -$ 122 PermitTechnology Fund 2202 Building 4 Building -$ -$ -$ -$ -$ $ 19,100 123 Street Pavement Reserve 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 123 Street Pavement Reserve 2350 Engineering 5 Engineering -$ -$ -$ -$ -$ -$ 123 Street Pavement Reserve 2351 Engineering 5 Engineering -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 1001 City Council 2 General Government -$ -$ -$ -$ -$ $ 3,500 124 Measure T& Q (Y) 1101 City Manager 2 General Government -$ -$ -$ -$ -$ $ 48,500 124 Measure T& Q (Y) 1301 City Clerk 2 General Government -$ -$ -$ -$ -$ $ 43,500 124 Measure T& Q (Y) 1401 Finance 2 General Government -$ -$ -$ -$ -$ $ 63,500 124 Measure T& Q (Y) 1403 Finance 2 General Government -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 3,500 124 Measure T& Q (Y) 2202 Building 4 Building -$ -$ -$ -$ -$ $ 3,900 124 Measure T& Q (Y) 2302 Engineering 5 Engineering -$ -$ -$ -$ -$ $ 29,400 124 Measure T& Q (Y) 2307 Engineering 5 Engineering -$ -$ -$ -$ -$ $ 77,200 124 Measure T& Q (Y) 3102 Fire & Prevention 6 Fire & Prevention -$ -$ -$ -$ -$ $ 6,600 124 Measure T& Q (Y) 3202 Police 7 Police $ (549,307) -$ -$ -$ -$ $ 3,000 124 Measure T& Q (Y) 4002 Senior Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 4102 Public Works - Corporation Yard 0 Unclassified / CIP, ISF, Transfer $ (104,774) -$ -$ -$ -$ $ 5,200 124 Measure T& Q (Y) 4103 Public Works - Streets 8 Public Works -$ -$ -$ -$ -$ $ 385,100 124 Measure T& Q (Y) 4104 Public Works - Parks & Landscaping 8 Public Works $ (215,816) -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 4106 Public Works - Governmental Building 2 General Government -$ -$ -$ -$ -$ $ 32,300 124 Measure T& Q (Y) 4202 PW-Community Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 4302 PW-Ives Pool 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 9972 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 9973 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 9974 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 9975 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 9979 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 9980 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 125 Vehicle Abatement 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 126 Tobacco Mgmnt Program Fund 3202 Police 7 Police -$ -$ -$ -$ -$ -$ 200 Gas Tax Fund 4103 Public Works - Streets 8 Public Works -$ -$ -$ -$ -$ $ 208,924 201 Measure M-Road Mtn 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 202 Measure M-ParkImpr Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 203 Art In-Lieu Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 30,000 203 Art In-Lieu Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ -$ 204 Housing Linkage Fee Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 207 Downtown Improvement District Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 8,700 208 General Plan Update Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 208 General Plan Update Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 25,025 209 SLESF Grant Fund 3202 Police 7 Police -$ -$ -$ -$ -$ -$ 211 Transportation Grants 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 212 Park In-Lieu Fee Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Derivation of Allocation Factor: Modified Operating Expense No. Title No. Title No. Title Overhead
Charge ISF Charges Large Payments
Distorting
Expense
Extraordinary
Expense
Deductions to Expense Basis to Derive Allocation Factor Modified Operating
Expenses
Fund Organization Classification for Indirect Rates
212 Park In-Lieu Fee Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ -$ 212 Park In-Lieu Fee Fund 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 213 Traffic Impact Fee Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 215 Street Lighting Assess District 1401 Finance 2 General Government -$ -$ -$ -$ -$ $ 14,669 215 Street Lighting Assess District 4103 Public Works - Streets 8 Public Works -$ -$ -$ -$ -$ $ 116,514 216 CDBG ADA Transitional Plan 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 217 Road Mtn & Rehab (SB1) 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 217 Road Mtn & Rehab (SB1) 2302 Engineering 5 Engineering -$ -$ -$ -$ -$ -$ 218 Park Land & Development Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 219 Gen Government Facilities Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 220 Fire Facilities Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 221 Stormwater Facilities Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 233 COMMUNITY FUND 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 240 BSCC - Wellness/Mental Health 3202 Police 7 Police -$ -$ -$ -$ -$ $ 7,500 247 Suppl Plng Grant (SB2&LEAP) 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 247 Suppl Plng Grant (SB2&LEAP) 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 65,000 401 Woodstone Ctr Assess District DS 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 401 Woodstone Ctr Assess District DS 9970 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 402 CREBS DS Fund 9973 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 500 WATER FUND 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ (26,010) -$ -$ -$ -$ -$ 500 WATER FUND 1001 City Council 0 Unclassified / CIP, ISF, Transfer $ (19,381) -$ -$ -$ -$ -$ 500 WATER FUND 1101 City Manager 0 Unclassified / CIP, ISF, Transfer $ (84,728) -$ -$ -$ -$ -$ 500 WATER FUND 1201 City Attorney 0 Unclassified / CIP, ISF, Transfer $ (32,262) -$ -$ -$ -$ -$ 500 WATER FUND 1301 City Clerk 0 Unclassified / CIP, ISF, Transfer $ (30,660) -$ -$ -$ -$ -$ 500 WATER FUND 1401 Finance 0 Unclassified / CIP, ISF, Transfer $ (508,319) -$ -$ -$ -$ -$ 500 WATER FUND 2102 Planning 0 Unclassified / CIP, ISF, Transfer $ (31,998) -$ -$ -$ -$ -$ 500 WATER FUND 2202 Building 0 Unclassified / CIP, ISF, Transfer $ (31,899) -$ -$ -$ -$ -$ 500 WATER FUND 2302 Engineering 0 Unclassified / CIP, ISF, Transfer $ (162,383) -$ -$ -$ -$ -$ 500 WATER FUND 3102 Fire & Prevention 0 Unclassified / CIP, ISF, Transfer $ (101,591) -$ -$ -$ -$ -$ 500 WATER FUND 4102 Public Works - Corporation Yard 0 Unclassified / CIP, ISF, Transfer $ (295,832) -$ -$ -$ -$ -$ 500 WATER FUND 4106 Public Works - Governmental Building 0 Unclassified / CIP, ISF, Transfer $ (38,034) -$ -$ -$ -$ -$ 500 WATER FUND 4402 PW-Uitility 10 Public Works - Water Utility -$ -$ -$ -$ -$ $ 1,468,521 500 WATER FUND 9971 Debt Service 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 500 WATER FUND 9973 Debt Service 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 500 WATER FUND 9974 Debt Service 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 500 WATER FUND 9976 Debt Service 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 500 WATER FUND 9977 Debt Service 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 500 WATER FUND 9980 Debt Service 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 501 Water Enterprise Capital Proj Fund 0 Non Departmental 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 501 Water Enterprise Capital Proj Fund 2350 Engineering 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 501 Water Enterprise Capital Proj Fund 2351 Engineering 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 501 Water Enterprise Capital Proj Fund 4150 Public Works 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 501 Water Enterprise Capital Proj Fund 4151 Public Works 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ (26,010) -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 1001 City Council 0 Unclassified / CIP, ISF, Transfer $ (22,612) -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 1101 City Manager 0 Unclassified / CIP, ISF, Transfer $ (84,728) -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 1201 City Attorney 0 Unclassified / CIP, ISF, Transfer $ (19,357) -$ -$ -$ -$ -$

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Derivation of Allocation Factor: Modified Operating Expense No. Title No. Title No. Title Overhead
Charge ISF Charges Large Payments
Distorting
Expense
Extraordinary
Expense
Deductions to Expense Basis to Derive Allocation Factor Modified Operating
Expenses
Fund Organization Classification for Indirect Rates
510 WasteWater Enterprise Fund 1301 City Clerk 0 Unclassified / CIP, ISF, Transfer $ (26,827) -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 1401 Finance 0 Unclassified / CIP, ISF, Transfer $ (494,942) -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 2102 Planning 0 Unclassified / CIP, ISF, Transfer $ (19,199) -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 2202 Building 0 Unclassified / CIP, ISF, Transfer $ (31,899) -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 2302 Engineering 0 Unclassified / CIP, ISF, Transfer $ (133,727) -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 4102 Public Works - Corporation Yard 0 Unclassified / CIP, ISF, Transfer $ (215,711) -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 4106 Public Works - Governmental Building 0 Unclassified / CIP, ISF, Transfer $ (38,034) -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 4402 PW-Uitility 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ $ 954,430 510 WasteWater Enterprise Fund 4502 PW Subregional O&M 11 Public Works - Wastewater Utility -$ -$ -$ (1,952,850) $ -$ -$ 510 WasteWater Enterprise Fund 9971 Debt Service 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 9974 Debt Service 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 9980 Debt Service 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 0 Non Departmental 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 2350 Engineering 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 2351 Engineering 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 4150 Public Works 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 4151 Public Works 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ -$ 601 Insurance & Benefit-ISF 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ (1,308,530) $ -$ -$ -$ 700 General Capital Projects 2150 Planning 3 Planning -$ -$ -$ -$ -$ -$ 700 General Capital Projects 2350 Engineering 5 Engineering -$ -$ -$ -$ -$ -$ 700 General Capital Projects 2351 Engineering 5 Engineering -$ -$ -$ -$ -$ -$ 700 General Capital Projects 4151 Public Works 8 Public Works -$ -$ -$ -$ -$ -$ 800 General Fixed Assets 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ Grand Total $ (3,346,040) -$ (1,308,530) $ $ (1,952,850) -$ 17,099,686 $

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Derivation of Allocation Factor: Gross Expense Net of Distortions No. Title No. Title No. Title Debt Service Capital Depreciation Transfers & Financing Uses
Other
Adjustment
Overhead
Charge ISF Charges Large Payments
Distorting
Expense
Extraordinary
Expense
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 161,511 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 423,639 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 645,240 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 287,434 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 1,303,522 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 292,746 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 556,858 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 152,137 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 166,000 Direct Services in the General Fund
100 GENERAL FUND 1001 City Council 2 General Government -$ -$ -$ -$ -$ $ 47,300 100 GENERAL FUND 1101 City Manager 2 General Government -$ -$ -$ -$ -$ -$ 100 GENERAL FUND 1201 City Attorney 2 General Government -$ -$ -$ -$ -$ -$ 100 GENERAL FUND 1301 City Clerk 2 General Government -$ -$ -$ -$ -$ $ 95,811 100 GENERAL FUND 1401 Finance / Admin. Services 2 General Government -$ -$ -$ -$ -$ $ 34,158 100 GENERAL FUND 2302 Engineering 5 Engineering -$ -$ -$ -$ -$ $ 184,851 100 GENERAL FUND 4102 Public Works - Corporation Yard 8 Public Works -$ -$ -$ -$ -$ $ 59,458 100 GENERAL FUND 4106 Public Works - Governmental Building 8 Public Works -$ -$ -$ -$ -$ -$ 100 GENERAL FUND 0 Non Departmental 2 General Government -$ -$ -$ -$ -$ $ 123,000 100 GENERAL FUND 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 639,956 100 GENERAL FUND 2202 Building 4 Building -$ -$ -$ -$ -$ $ 245,379 100 GENERAL FUND 3102 Fire & Prevention 6 Fire & Prevention -$ -$ -$ -$ -$ $ 1,451,303 100 GENERAL FUND 3114 Fire & Prevention 6 Fire & Prevention -$ -$ -$ -$ -$ $ 26,000 100 GENERAL FUND 3202 Police 7 Police -$ -$ -$ -$ -$ $ 5,281,802 100 GENERAL FUND 3213 Police 7 Police -$ -$ -$ -$ -$ $ 20,100 100 GENERAL FUND 4002 Senior Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ $ 69,572 100 GENERAL FUND 4104 Public Works - Parks & Landscaping 8 Public Works -$ -$ -$ -$ -$ $ 520,039 100 GENERAL FUND 4105 Public Works - Parking Lots 8 Public Works -$ -$ -$ -$ -$ $ 150,103 100 GENERAL FUND 4202 Public Works - Community Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ $ 322,830 100 GENERAL FUND 4302 Public Works - Ives Pool 9 Public Works - Community Facilities -$ -$ -$ -$ -$ $ 210,355 Direct Services in Other Funds
103 Buildings,Facilities & Infrast 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ (235,500) $ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 1001 City Council 2 General Government -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 3202 Police 7 Police -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4002 Senior Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4102 Public Works - Corporation Yard 8 Public Works -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4106 Public Works - Governmental Building 8 Public Works -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4202 PW-Community Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4302 PW-Ives Pool 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 104 Equip,Technology & Vehicles 0 Non Departmental 6 Fire & Prevention -$ -$ -$ -$ -$ -$ 104 Equip,Technology & Vehicles 3102 Fire & Prevention 6 Fire & Prevention -$ -$ -$ -$ -$ $ 300,000 104 Equip,Technology & Vehicles 3202 Police 7 Police -$ -$ -$ -$ -$ -$ 104 Equip,Technology & Vehicles 4102 Public Works - Corporation Yard 8 Public Works -$ -$ -$ -$ -$ -$ 120 Tree Replacement Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ Gross Expense
Net of
Distortions
Fund Organization Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Derivation of Allocation Factor: Gross Expense Net of Distortions No. Title No. Title No. Title Debt Service Capital Depreciation Transfers & Financing Uses
Other
Adjustment
Overhead
Charge ISF Charges Large Payments
Distorting
Expense
Extraordinary
Expense
Gross Expense
Net of
Distortions
Fund Organization Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor 120 Tree Replacement Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 5,000 120 Tree Replacement Fund 4103 Public Works - Streets 8 Public Works -$ -$ -$ -$ -$ -$ 120 Tree Replacement Fund 4104 Public Works - Parks & Landscaping 8 Public Works -$ -$ -$ -$ -$ -$ 122 PermitTechnology Fund 2202 Building 4 Building -$ -$ -$ -$ -$ $ 19,100 123 Street Pavement Reserve 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ (2,367,500) $ -$ -$ -$ -$ 123 Street Pavement Reserve 2350 Engineering 5 Engineering -$ -$ -$ -$ -$ -$ 123 Street Pavement Reserve 2351 Engineering 5 Engineering -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ (251,500) $ -$ -$ -$ -$ 124 Measure T& Q (Y) 1001 City Council 2 General Government -$ -$ -$ -$ -$ $ 3,500 124 Measure T& Q (Y) 1101 City Manager 2 General Government -$ -$ -$ -$ -$ $ 48,500 124 Measure T& Q (Y) 1301 City Clerk 2 General Government -$ -$ -$ -$ -$ $ 43,500 124 Measure T& Q (Y) 1401 Finance 2 General Government -$ -$ -$ -$ -$ $ 63,500 124 Measure T& Q (Y) 1403 Finance 2 General Government -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 3,500 124 Measure T& Q (Y) 2202 Building 4 Building -$ -$ -$ -$ -$ $ 3,900 124 Measure T& Q (Y) 2302 Engineering 5 Engineering -$ -$ -$ -$ -$ $ 29,400 124 Measure T& Q (Y) 2307 Engineering 5 Engineering -$ -$ -$ -$ -$ $ 77,200 124 Measure T& Q (Y) 3102 Fire & Prevention 6 Fire & Prevention -$ -$ -$ -$ -$ $ 76,600 124 Measure T& Q (Y) 3202 Police 7 Police -$ -$ -$ (549,307) $ -$ $ 175,830 124 Measure T& Q (Y) 4002 Senior Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 4102 Public Works - Corporation Yard 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (104,774) $ -$ $ 5,200 124 Measure T& Q (Y) 4103 Public Works - Streets 8 Public Works -$ -$ -$ -$ -$ $ 391,400 124 Measure T& Q (Y) 4104 Public Works - Parks & Landscaping 8 Public Works -$ -$ -$ (215,816) $ -$ $ 6,300 124 Measure T& Q (Y) 4106 Public Works - Governmental Building 2 General Government -$ -$ -$ -$ -$ $ 32,300 124 Measure T& Q (Y) 4202 PW-Community Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 4302 PW-Ives Pool 9 Public Works - Community Facilities -$ -$ -$ -$ -$ $ 65,000 124 Measure T& Q (Y) 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 61,355 124 Measure T& Q (Y) 9972 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 64,585 124 Measure T& Q (Y) 9973 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 46,300 124 Measure T& Q (Y) 9974 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 9975 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 9979 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 9980 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 93,663 125 Vehicle Abatement 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ $ (2,000) -$ -$ -$ -$ 126 Tobacco Mgmnt Program Fund 3202 Police 7 Police -$ -$ -$ -$ -$ -$ 200 Gas Tax Fund 4103 Public Works - Streets 8 Public Works -$ -$ -$ -$ -$ $ 208,924 201 Measure M-Road Mtn 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ (193,000) $ -$ -$ -$ -$ 202 Measure M-ParkImpr Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ (316,557) $ -$ -$ -$ -$ 203 Art In-Lieu Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ (50,500) $ -$ -$ -$ $ 30,000 203 Art In-Lieu Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ -$ 204 Housing Linkage Fee Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ (10,500) $ -$ -$ -$ -$ 207 Downtown Improvement District Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 8,700 208 General Plan Update Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 208 General Plan Update Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 25,025 209 SLESF Grant Fund 3202 Police 7 Police -$ (100,000) $ -$ -$ -$ -$ 211 Transportation Grants 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 212 Park In-Lieu Fee Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ (205,443) $ -$ -$ -$ -$

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Derivation of Allocation Factor: Gross Expense Net of Distortions No. Title No. Title No. Title Debt Service Capital Depreciation Transfers & Financing Uses
Other
Adjustment
Overhead
Charge ISF Charges Large Payments
Distorting
Expense
Extraordinary
Expense
Gross Expense
Net of
Distortions
Fund Organization Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor 212 Park In-Lieu Fee Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ -$ 212 Park In-Lieu Fee Fund 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 31,470 213 Traffic Impact Fee Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ (110,620) $ -$ -$ -$ -$ 215 Street Lighting Assess District 1401 Finance 2 General Government -$ -$ -$ -$ -$ $ 14,669 215 Street Lighting Assess District 4103 Public Works - Streets 8 Public Works -$ -$ -$ -$ -$ $ 116,514 216 CDBG ADA Transitional Plan 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ (203,500) $ -$ -$ -$ -$ 217 Road Mtn & Rehab (SB1) 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ (160,680) $ -$ -$ -$ -$ 217 Road Mtn & Rehab (SB1) 2302 Engineering 5 Engineering -$ -$ -$ -$ -$ -$ 218 Park Land & Development Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 219 Gen Government Facilities Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 220 Fire Facilities Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 221 Stormwater Facilities Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 233 COMMUNITY FUND 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 240 BSCC - Wellness/Mental Health 3202 Police 7 Police -$ -$ -$ -$ -$ $ 7,500 247 Suppl Plng Grant (SB2&LEAP) 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 247 Suppl Plng Grant (SB2&LEAP) 2102 Planning 3 Planning -$ (27,600) $ -$ -$ -$ $ 65,000 401 Woodstone Ctr Assess District DS 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 401 Woodstone Ctr Assess District DS 9970 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 402 CREBS DS Fund 9973 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 40,597 500 WATER FUND 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ (633,000) $ -$ (26,010) $ -$ -$ 500 WATER FUND 1001 City Council 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (19,381) $ -$ -$ 500 WATER FUND 1101 City Manager 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (84,728) $ -$ -$ 500 WATER FUND 1201 City Attorney 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (32,262) $ -$ -$ 500 WATER FUND 1301 City Clerk 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (30,660) $ -$ -$ 500 WATER FUND 1401 Finance 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (508,319) $ -$ -$ 500 WATER FUND 2102 Planning 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (31,998) $ -$ -$ 500 WATER FUND 2202 Building 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (31,899) $ -$ -$ 500 WATER FUND 2302 Engineering 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (162,383) $ -$ -$ 500 WATER FUND 3102 Fire & Prevention 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (101,591) $ -$ -$ 500 WATER FUND 4102 Public Works - Corporation Yard 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (295,832) $ -$ -$ 500 WATER FUND 4106 Public Works - Governmental Building 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (38,034) $ -$ -$ 500 WATER FUND 4402 PW-Uitility 10 Public Works - Water Utility -$ -$ -$ -$ -$ $ 1,515,021 500 WATER FUND 9971 Debt Service 10 Public Works - Water Utility -$ -$ -$ -$ -$ $ 70,802 500 WATER FUND 9973 Debt Service 10 Public Works - Water Utility -$ -$ -$ -$ -$ $ 62,047 500 WATER FUND 9974 Debt Service 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 500 WATER FUND 9976 Debt Service 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 500 WATER FUND 9977 Debt Service 10 Public Works - Water Utility -$ -$ -$ -$ -$ $ 83,955 500 WATER FUND 9980 Debt Service 10 Public Works - Water Utility -$ -$ -$ -$ -$ $ 140,494 501 Water Enterprise Capital Proj Fund 0 Non Departmental 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 501 Water Enterprise Capital Proj Fund 2350 Engineering 10 Public Works - Water Utility -$ -$ -$ -$ -$ $ 82,000 501 Water Enterprise Capital Proj Fund 2351 Engineering 10 Public Works - Water Utility -$ -$ -$ -$ -$ $ 551,000 501 Water Enterprise Capital Proj Fund 4150 Public Works 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 501 Water Enterprise Capital Proj Fund 4151 Public Works 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ (606,000) $ -$ (26,010) $ -$ -$ 510 WasteWater Enterprise Fund 1001 City Council 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (22,612) $ -$ -$ 510 WasteWater Enterprise Fund 1101 City Manager 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (84,728) $ -$ -$ 510 WasteWater Enterprise Fund 1201 City Attorney 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (19,357) $ -$ -$

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Derivation of Allocation Factor: Gross Expense Net of Distortions No. Title No. Title No. Title Debt Service Capital Depreciation Transfers & Financing Uses
Other
Adjustment
Overhead
Charge ISF Charges Large Payments
Distorting
Expense
Extraordinary
Expense
Gross Expense
Net of
Distortions
Fund Organization Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor 510 WasteWater Enterprise Fund 1301 City Clerk 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (26,827) $ -$ -$ 510 WasteWater Enterprise Fund 1401 Finance 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (494,942) $ -$ -$ 510 WasteWater Enterprise Fund 2102 Planning 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (19,199) $ -$ -$ 510 WasteWater Enterprise Fund 2202 Building 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (31,899) $ -$ -$ 510 WasteWater Enterprise Fund 2302 Engineering 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (133,727) $ -$ -$ 510 WasteWater Enterprise Fund 4102 Public Works - Corporation Yard 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (215,711) $ -$ -$ 510 WasteWater Enterprise Fund 4106 Public Works - Governmental Building 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (38,034) $ -$ -$ 510 WasteWater Enterprise Fund 4402 PW-Uitility 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ $ 1,000,930 510 WasteWater Enterprise Fund 4502 PW Subregional O&M 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ $ 1,952,850 510 WasteWater Enterprise Fund 9971 Debt Service 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ $ 62,940 510 WasteWater Enterprise Fund 9974 Debt Service 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 9980 Debt Service 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ $ 140,494 511 Sewer Enterprise Capital Proj Fund 0 Non Departmental 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 2350 Engineering 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ $ 22,000 511 Sewer Enterprise Capital Proj Fund 2351 Engineering 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ $ 584,000 511 Sewer Enterprise Capital Proj Fund 4150 Public Works 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 4151 Public Works 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ -$ 601 Insurance & Benefit-ISF 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ $ (1,308,530) -$ 700 General Capital Projects 2150 Planning 3 Planning -$ -$ -$ -$ -$ -$ 700 General Capital Projects 2350 Engineering 5 Engineering -$ -$ -$ -$ -$ -$ 700 General Capital Projects 2351 Engineering 5 Engineering -$ -$ -$ -$ -$ -$ 700 General Capital Projects 4151 Public Works 8 Public Works -$ -$ -$ -$ -$ -$ 800 General Fixed Assets 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ Grand Total -$ -$ -$ (5,473,900) $ -$ (3,346,040) $ -$ (1,308,530) $ -$ -$ 21,903,668 $

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 2b
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Fund Structure and Expenditure Basis
No. Title No. Title No. Title Total Budget
2023-24
Adjustment Expense Basis
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services $ 208,811 $ (47,300) $ 161,511 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services $ 423,639 -$ $ 423,639 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services $ 645,240 -$ $ 645,240 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services $ 383,245 $ (95,811) $ 287,434 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services $ 1,337,680 $ (34,158) $ 1,303,522 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services $ 477,597 $ (184,851) $ 292,746 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services $ 616,316 $ (59,458) $ 556,858 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services $ 152,137 -$ $ 152,137 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services $ 289,000 $ (123,000) $ 166,000 Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer $ 9,617,616 -$ 9,617,616 $ 2 General Government $ 205,969 $ 300,269 $ 506,238
3 Planning $ 766,081 -$ $ 766,081
4 Building $ 268,379 -$ $ 268,379
5 Engineering $ 106,600 $ 184,851 $ 291,451
6 Fire & Prevention $ 1,853,903 -$ 1,853,903 $
7 Police $ 6,134,539 -$ 6,134,539 $
8 Public Works $ 1,609,096 $ 59,458 $ 1,668,554
9 Public Works - Community Facilities 667,757 $ -$ $ 667,757 10 Public Works - Water Utility $ 2,505,319 -$ 2,505,319 $ 11 Public Works - Wastewater Utility 3,763,214 $ -$ 3,763,214 $ Grand Total Expenditure $ 32,032,138 $ 32,032,138 0 $
Reconciles to Workspace 1? Yes
Fund Organization Classification for Indirect Rates Expenditure Basis

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 2b-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Derivation of Allocation Factor: Net Operating Expense
No. Title No. Title No. Title Debt Service Capital Depreciation Transfers & Financing Uses
Other
Adjustment
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 161,511 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 423,639 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 645,240 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 287,434 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 1,303,522 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 292,746 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 556,858 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 152,137 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 166,000 Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer $ (337,970) -$ -$ (5,346,300) $ -$ $ 3,933,346 2 General Government -$ -$ -$ -$ -$ $ 506,238
3 Planning -$ -$ -$ $ (27,600) -$ $ 738,481
4 Building -$ -$ -$ -$ -$ $ 268,379
5 Engineering -$ -$ -$ -$ -$ $ 291,451
6 Fire & Prevention -$ (370,000) $ -$ -$ -$ $ 1,483,903 7 Police -$ (172,830) $ -$ (100,000) $ -$ $ 5,861,709
8 Public Works -$ $ (12,600) -$ -$ -$ $ 1,655,954
9 Public Works - Community Facilities -$ $ (65,000) -$ -$ -$ $ 602,757 10 Public Works - Water Utility $ (357,298) $ (679,500) -$ -$ -$ $ 1,468,521 11 Public Works - Wastewater Utility (203,434) $ $ (652,500) -$ -$ -$ $ 2,907,280 Grand Total $ (898,702) $ (1,952,430) -$ (5,473,900) $ -$ 23,707,106 $ Fund Organization Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor Net Operating
Expenses

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 2b-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Derivation of Allocation Factor: Modified Operating Expense No. Title No. Title No. Title Overhead
Charge ISF Charges Large Payments
Distorting
Expense
Extraordinary
Expense
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 161,511 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 423,639 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 645,240 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 287,434 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 1,303,522 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 292,746 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 556,858 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 152,137 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services -$ -$ -$ -$ -$ $ 166,000 Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer (2,580,916) $ -$ (1,308,530) $ -$ -$ $ 43,900 2 General Government -$ -$ -$ -$ -$ $ 506,238
3 Planning -$ -$ -$ -$ -$ $ 738,481
4 Building -$ -$ -$ -$ -$ $ 268,379
5 Engineering -$ -$ -$ -$ -$ $ 291,451
6 Fire & Prevention -$ -$ -$ -$ -$ $ 1,483,903
7 Police $ (549,307) -$ -$ -$ -$ $ 5,312,402
8 Public Works $ (215,816) -$ -$ -$ -$ $ 1,440,138
9 Public Works - Community Facilities -$ -$ -$ -$ -$ $ 602,757 10 Public Works - Water Utility -$ -$ -$ -$ -$ $ 1,468,521 11 Public Works - Wastewater Utility -$ -$ -$ (1,952,850) $ -$ $ 954,430 Grand Total $ (3,346,040) -$ (1,308,530) $ $ (1,952,850) -$ 17,099,686 $ Modified
Operating
Expenses
Fund Organization Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 2b-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Derivation of Allocation Factor: Gross Expense Net of Distortions No. Title No. Title No. Title Debt Service Capital Depreciation Transfers & Financing Uses
Other
Adjustment
Overhead
Charge ISF Charges Large Payments
Distorting
Expense
Extraordinary
Expense
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 161,511 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 423,639 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 645,240 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 287,434 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 1,303,522 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 292,746 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 556,858 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 152,137 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 166,000 Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer -$ -$ -$ (5,346,300) $ -$ (2,580,916) $ -$ (1,308,530) $ -$ -$ $ 381,870 2 General Government -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 506,238 3 Planning -$ -$ -$ $ (27,600) -$ -$ -$ -$ -$ -$ $ 738,481 4 Building -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 268,379
5 Engineering -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 291,451
6 Fire & Prevention -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 1,853,903 7 Police -$ -$ -$ (100,000) $ -$ (549,307) $ -$ -$ -$ -$ $ 5,485,232 8 Public Works -$ -$ -$ -$ -$ (215,816) $ -$ -$ -$ -$ $ 1,452,738 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 667,757 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 2,505,319 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 3,763,214 Grand Total -$ -$ -$ (5,473,900) $ -$ (3,346,040) $ -$ (1,308,530) $ -$ -$ 21,903,668 $ Gross Expense
Net of
Distortions
Fund Organization Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Distribution of Labor to Central Services Cost Pools | 100-1001 - City Council Cost Pool Name Distributed
Labor Cost
Distributed
FTEs
General Admin -$ -
Admin. Oversight $ 4,500 1.50
General Fiscal Oversight $ 4,500 1.50
Capital Fiscal Oversight $ 9,000 3.00
Direct Services -$ -
Position
Title Total Labor
Cost
Full Time
Equivalency
General
Admin
Admin.

Oversight
General Fiscal
Oversight
Capital Fiscal
Oversight Direct Services Rationale for Allocation
All Positions $ 18,000 6.00 0% 25% 25% 50% 0% See note [a] Distribution of Labor Cost $ 18,000 0% 25% 25% 50% 0%
Distribution of FTEs 6.00 0% 25% 25% 50% 0%
Central Services Identification
Personnel Data Allocation of Time to Central Services Functions [a] A common distribution of governmental oversight is to split between administrative and fiscal issues. In a small agency, fiscal matters tend to dominate agenda time; therefore, this distribution has been set to one-quarter administrative and three-quarters fiscal. Furthermore in a small agency, capital programs tend to dominate agenda time; therefore, fiscal oversight is further distributed between general fiscal and capital fiscal oversight, in this case one-third general and two-thirds capital. These distribution factors have been compared to a sampling of recent council agendas.

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Distribution of Labor to Central Services Cost Pools | 100-1101 - City Manager Cost Pool Name Distributed
Labor Cost
Distributed
FTEs
General Admin -$ -
Admin. Management $ 79,171 0.25
General Fiscal Management $ 79,171 0.25
Capital Fiscal Management $ 158,342 0.50
Direct Services -$ -
Position
Title Total Labor
Cost
Full Time
Equivalency
General
Admin
Admin.

Management
General Fiscal
Management
Capital Fiscal
Management
Direct Services Rationale for Allocation
City Manager $ 316,684 1.00 0% 25% 25% 50% 0% As City Council oversight [title] -$ - 0% 25% 25% 50% 0% As City Council oversight Distribution of Labor Cost $ 316,684 0% 25% 25% 50% 0%
Distribution of FTEs 1.00 0% 25% 25% 50% 0%
Central Services Identification
Personnel Data Allocation of Time to Central Services Functions

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Distribution of Labor to Central Services Cost Pools | 100-1201 - City Attorney Cost Pool Name Distributed
Labor Cost
Distributed
FTEs
General Admin -$ -
Citywide Service -$ -
Not in Use -$ -
Direct Services -$ -
Position
Title Total Labor
Cost
Full Time
Equivalency
General
Admin
Citywide
Service Not in Use Direct Services Rationale for Allocation [title] -$ - 100% 0% 0% 0% Not in use; see Exhibit 4
[title] -$ - 100% 0% 0% 0% Not in use; see Exhibit 4
Distribution of Labor Cost -$ 0% 0% 0% 0%
Distribution of FTEs - 0% 0% 0% 0%
Central Services Identification
Personnel Data Allocation of Time to Central Services Functions

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Distribution of Labor to Central Services Cost Pools | 100-1301 - City Clerk Cost Pool Name Distributed
Labor Cost
Distributed
FTEs
General Admin -$ -
Citywide Service $ 234,004 0.75
Not in Use -$ -
Direct Services $ 78,001 0.25 < Includes typical non-allocable services such as public records requests and elections.

Position
Title Total Labor
Cost
Full Time
Equivalency
General
Admin
Citywide
Service Not in Use Direct Services Rationale for Allocation ACM/City Clerk $ 312,006 1.00 0% 75% 0% 25% Common distribution [title] -$ - 100% 0% 0% 0% Common distribution
Distribution of Labor Cost $ 312,006 0% 75% 0% 25%
Distribution of FTEs 1.00 0% 75% 0% 25%
Personnel Data
Central Services Identification
Allocation of Time to Central Services Functions

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Distribution of Labor to Central Services Cost Pools | 100-1401 - Finance / Admin. Services Cost Pool Name Distributed
Labor Cost
Distributed
FTEs
General Admin $ 50,375 0.20
Citywide Accounting / Budget $ 251,341 1.30
Utility Billing & Support $ 138,328 1.30
Payroll $ 40,687 0.40
Accounts Payable $ 21,642 0.35
Accounts Receivable / Cash Receipts $ 22,626 0.20
Information Technology Mgmt. $ 20,029 0.10
Human Resources -$ -
Direct Services $ 10,661 0.15 < Includes business licensing.

Position
Title Total Labor
Cost
Full Time
Equivalency
General
Admin
Citywide
Accounting /
Budget
Utility Billing
& Support Payroll Accounts Payable
Accounts
Receivable /
Cash Receipts
Information
Technology
Mgmt.

Human
Resources
Direct Services Rationale for Allocation
Admin Svs. Director $ 251,876 1.00 20% 60% 5% 10% 0% 0% 5% 0% 0% Staff interviews 12/2023 Accountant/Analyst(Conf) $ 148,705 1.00 0% 55% 15% 5% 5% 10% 5% 0% 5% Staff interviews 12/2023 Administrative Tech $ 32,256 1.00 0% 0% 35% 25% 25% 5% 0% 0% 10% Staff interviews 12/2023 Accountant $ 122,852 1.00 0% 15% 75% 0% 5% 5% 0% 0% 0% Staff interviews 12/2023 Distribution of Labor Cost $ 555,689 9% 45% 25% 7% 4% 4% 4% 0% 2% Distribution of FTEs 4.00 5% 33% 33% 10% 9% 5% 3% 0% 4% Central Services Identification
Personnel Data Allocation of Time to Central Services Functions

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Distribution of Labor to Central Services Cost Pools | 100-2302 - Engineering Cost Pool Name Distributed
Labor Cost
Distributed
FTEs
General Admin -$ -
Technical Support - Public Projects -$ 0.42
Not in Use -$ -
Direct Services -$ 0.83 < Includes support of private projects and permitting.

Position
Title Total Labor
Cost
Full Time
Equivalency
General
Admin
Technical
Support - Public
Projects
Not in Use Direct Services Rationale for Allocation
Permit Tech -$ 0.50 0% 33% 0% 67% Time est. 2020 fee study Management Analyst -$ 0.75 0% 33% 0% 67% Time est. 2020 fee study Distribution of Labor Cost -$ 0% 0% 0% 0%
Distribution of FTEs 1.25 0% 33% 0% 67%
Central Services Identification
Personnel Data Allocation of Time to Central Services Functions

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Distribution of Labor to Central Services Cost Pools | 100-4102 - Public Works - Corporation Yard Cost Pool Name Distributed
Labor Cost
Distributed
FTEs
General Admin -$ -
Dept. Admin. Management $ 138,606 0.66
Dept. Fiscal Management $ 138,606 0.66
Direct Services $ 5,554 0.50
Position
Title Total Labor
Cost
Full Time
Equivalency
General
Admin
Dept. Admin.

Management
Dept. Fiscal
Management
Direct Services Rationale for Allocation
Superintendent $ 235,065 0.97 0% 50% 50% 0% Common distribution Assistant Superintendent $ 16,138 0.10 0% 50% 50% 0% Common distribution Management Analyst $ 26,009 0.25 0% 50% 50% 0% Common distribution Permit Technician $ 5,554 0.50 0% 0% 0% 100% All to Direct Services Distribution of Labor Cost $ 282,767 0% 49% 49% 2%
Distribution of FTEs 1.82 0% 36% 36% 27%
Central Services Identification
Personnel Data Allocation of Time to Central Services Functions

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Distribution of Labor to Central Services Cost Pools | 100-4106 - Public Works - Governmental Building Cost Pool Name Distributed
Labor Cost
Distributed
FTEs
General Admin -$ -
Govt. Facility Maintenance -$ 0.30
Not in Use -$ -
Direct Services -$ -
Position
Title Total Labor
Cost
Full Time
Equivalency
General
Admin
Govt. Facility
Maintenance Not in Use Direct Services Rationale for Allocation Senior Maintenance Worker III -$ 0.20 0% 100% 0% 0% Budgeted single function Laborer -$ 0.10 0% 100% 0% 0% Budgeted single function
Distribution of Labor Cost -$ 0% 0% 0% 0%
Distribution of FTEs 0.30 0% 100% 0% 0%
Central Services Identification
Personnel Data Allocation of Time to Central Services Functions

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Distribution of Labor to Central Services Cost Pools | 100-0 - Non Departmental Cost Pool Name Distributed
Labor Cost
Distributed
FTEs
General Admin -$ -
Personnel Services -$ -
Info. Tech. Services -$ -
Fiscal Services -$ -
Facilities Services -$ -
Admin. Services -$ -
Direct Services -$ -
Position
Title Total Labor
Cost
Full Time
Equivalency
General
Admin
Personnel
Services
Info. Tech.

Services Fiscal Services Facilities
Services
Admin.

Services Direct Services Rationale for Allocation
[title] -$ - 100% 0% 0% 0% 0% 0% 0% Not in use; see Exhibit 4 [title] -$ - 100% 0% 0% 0% 0% 0% 0% Not in use; see Exhibit 4 Distribution of Labor Cost -$ 0% 0% 0% 0% 0% 0% 0%
Distribution of FTEs - 0% 0% 0% 0% 0% 0% 0%
Central Services Identification
Personnel Data Allocation of Time to Central Services Functions

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Determination of Allocable Central Services Expense | 100-1001 - City Council Description Total Budget
2023-24
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General
Admin
Admin.

Oversight
General Fiscal
Oversight
Capital Fiscal
Oversight Direct Services Rationale for Allocation
100 1001 01-4010 Salaries - Full Time $ 18,000 -$ n/a - full cost plan $ 18,000 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 01-4011 Salaries - Part Time -$ -$ n/a - full cost plan -$ 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 01-4100 Employee Benefits -$ -$ n/a - full cost plan -$ 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 01-4101 Health in Lieu $ 15,200 -$ n/a - full cost plan $ 15,200 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 01-4105 Medicare & Fica $ 1,377 -$ n/a - full cost plan $ 1,377 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 01-4130 Health Insurance $ 19,721 -$ n/a - full cost plan $ 19,721 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 01-4150 Dental $ 4,666 -$ n/a - full cost plan $ 4,666 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 01-4151 Vision $ 540 -$ n/a - full cost plan $ 540 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 01-4183 EAP Insurance $ 175 -$ n/a - full cost plan $ 175 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 01-4184 Life Insurance $ 405 -$ n/a - full cost plan $ 405 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 01-4210 Prof. Contracted Services $ 55,800 -$ n/a - full cost plan $ 55,800 100% 0% 0% 0% 0% Reallocate as Gen. Adm. 100 1001 01-4212 Internet & Network /Technology Maint -$ -$ n/a - full cost plan -$ 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 01-4250 Publications/Legal Notices $ 7,500 -$ n/a - full cost plan $ 7,500 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 01-4310 Office Supplies $ 1,700 -$ n/a - full cost plan $ 1,700 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 01-4330 Misc Supplies & Services $ 1,500 -$ n/a - full cost plan $ 1,500 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 01-4340 Postage & Printing $ 100 -$ n/a - full cost plan $ 100 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 01-4345 Dues & Subscriptions $ 9,165 -$ n/a - full cost plan $ 9,165 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 01-4510 Conference & Training -$ -$ n/a - full cost plan -$ 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 01-4515 Meeting & Travel $ 1,000 -$ n/a - full cost plan $ 1,000 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 01-4750 Telecommunication $ 2,460 -$ n/a - full cost plan $ 2,460 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 01-4800 Council Approved Intiatives -$ -$ grant / community -$ 0% 0% 0% 0% 100% Not allocable 100 1001 01-4820 Community Grant Programs -$ -$ grant / community -$ 0% 0% 0% 0% 100% Not allocable 100 1001 01-4840 Cittaslow Support -$ -$ grant / community -$ 0% 0% 0% 0% 100% Not allocable 100 1001 01-4890 Other Community Support $ 47,300 $ (47,300) grant / community -$ 0% 0% 0% 0% 100% Not allocable 100 1001 01-4996 Allocated Liability Insurance $ 20,450 -$ n/a - full cost plan $ 20,450 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 01-4997 Allocated Wrkrs Comp Insurance $ 1,752 -$ n/a - full cost plan $ 1,752 0% 25% 25% 50% 0% As labor; see Exhibit 3 Total Expense Basis and Distribution $ 208,811 $ (47,300) $ 161,511 35% 16% 16% 33% 0% Distribution of Allocable Expense $ 161,511 $ 55,800 $ 26,428 $ 26,428 $ 52,856 -$ As Total Expense Basis Return of Unallowable Deductions to Direct Services $ 47,300 $ 47,300 All to Direct Services Reallocation of General Administration -$ $ (55,800) $ 13,950 $ 13,950 $ 27,900 -$ -$ -$ -$ -$ -$ As Dist. of Alloc. Exp.

Cost Pools $ 208,811 $ 208,811 -$ $ 40,378 $ 40,378 $ 80,756 $ 47,300 First Allocation Received / Amount for Second Allocation: 33,468 $ -$ $ 8,367 $ 8,367 $ 16,734 -$ -$ -$ -$ -$ Allocation of Expense to Central Services Functions
Fund-Org-Object
Expenditure Description and Allocable Amount

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Determination of Allocable Central Services Expense | 100-1101 - City Manager Description Total Budget
2023-24
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General
Admin
Admin.

Management
General Fiscal
Management
Capital Fiscal
Management
Direct Services Rationale for Allocation
100 1101 01-4010 Salaries - Full Time $ 240,000 -$ n/a - full cost plan $ 240,000 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4017 Salaries - COVID 19 -$ -$ n/a - full cost plan -$ 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4023 One Time Payment -$ -$ n/a - full cost plan -$ 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4100 Employee Benefits -$ -$ n/a - full cost plan -$ 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4104 Accrual in Lieu -$ -$ n/a - full cost plan -$ 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4105 Medicare & Fica $ 3,480 -$ n/a - full cost plan $ 3,480 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4106 Vehicle Allowance -$ -$ n/a - full cost plan -$ 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4107 Electronic Allowance -$ -$ n/a - full cost plan -$ 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4110 CalPERS Employer Rate $ 58,312 -$ n/a - full cost plan $ 58,312 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4121 Deferred Compensation -$ -$ n/a - full cost plan -$ 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4130 Health Insurance $ 28,915 -$ n/a - full cost plan $ 28,915 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4140 Retiree Health Insurance OPEB $ 3,733 -$ n/a - full cost plan $ 3,733 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4150 Dental $ 3,164 -$ n/a - full cost plan $ 3,164 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4151 Vision $ 348 -$ n/a - full cost plan $ 348 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4181 LTD Insurance $ 795 -$ n/a - full cost plan $ 795 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4182 STD Insurance $ 277 -$ n/a - full cost plan $ 277 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4183 EAP Insurance $ 35 -$ n/a - full cost plan $ 0% 35 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4184 Life Insurance $ 81 -$ n/a - full cost plan $ 0% 81 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4210 Prof. Contracted Services $ 30,500 -$ n/a - full cost plan $ 30,500 100% 0% 0% 0% 0% Reallocate as Gen. Adm. 100 1101 01-4212 Internet & Network /Technology Maint -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% 0% All to admin. mgmt. 100 1101 01-4230 Recruitment -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% 0% All to admin. mgmt. 100 1101 01-4310 Office Supplies $ 250 -$ n/a - full cost plan $ 250 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4330 Misc Supplies & Services -$ -$ n/a - full cost plan -$ 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4340 Postage & Printing -$ -$ n/a - full cost plan -$ 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4345 Dues & Subscriptions $ 8,900 -$ n/a - full cost plan $ 8,900 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4351 Computer Equip (under $10K) -$ -$ n/a - full cost plan -$ 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4375 Equipment Rental -$ -$ n/a - full cost plan -$ 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4510 Conference & Training $ 500 -$ n/a - full cost plan $ 500 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4515 Meeting & Travel $ 300 -$ n/a - full cost plan $ 300 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4750 Telecommunication $ 2,820 -$ n/a - full cost plan $ 2,820 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4890 Other Community Support -$ -$ grant / community -$ 0% 0% 0% 0% 100% Not allocable 100 1101 01-4996 Allocated Liability Insurance $ 17,875 -$ n/a - full cost plan $ 17,875 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 01-4997 Allocated Wrkrs Comp Insurance $ 23,354 -$ n/a - full cost plan $ 23,354 0% 25% 25% 50% 0% As labor; see Exhibit 3 Total Expense Basis and Distribution $ 423,639 -$ $ 423,639 7% 23% 23% 46% 0% Distribution of Allocable Expense $ 423,639 $ 30,500 $ 98,285 $ 98,285 $ 196,569 -$ As Total Expense Basis Return of Unallowable Deductions to Direct Services -$ -$ All to Direct Services Reallocation of General Administration $ (30,500) 0 $ $ 7,625 $ 7,625 $ 15,250 -$ -$ -$ -$ -$ -$ As Dist. of Alloc. Exp.

Cost Pools $ 423,639 $ 423,639 -$ 105,910 $ $ 105,910 $ 211,819 -$ First Allocation Received / Amount for Redistribution in Second Allocation: 46,560 $ -$ $ 11,640 $ 11,640 $ 23,280 -$ -$ -$ -$ -$ Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions Fund-Org-Object

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Determination of Allocable Central Services Expense | 100-1201 - City Attorney Description Total Budget
2023-24
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General
Admin
Citywide
Service Not in Use Direct Services Rationale for Allocation 100 1201 01-4010 Salaries - Full Time -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% All to single cost pool 100 1201 01-4017 Salaries - COVID 19 -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% All to single cost pool 100 1201 01-4023 One Time Payment -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% All to single cost pool 100 1201 01-4100 Employee Benefits -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% All to single cost pool 100 1201 01-4104 Accrual in Lieu -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% All to single cost pool 100 1201 01-4105 Medicare & Fica -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% All to single cost pool 100 1201 01-4107 Electronic Allowance -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% All to single cost pool 100 1201 01-4110 CalPERS Employer Rate -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% All to single cost pool 100 1201 01-4121 Deferred Compensation -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% All to single cost pool 100 1201 01-4130 Health Insurance -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% All to single cost pool 100 1201 01-4150 Dental -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% All to single cost pool 100 1201 01-4151 Vision -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% All to single cost pool 100 1201 01-4181 LTD Insurance -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% All to single cost pool 100 1201 01-4182 STD Insurance -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% All to single cost pool 100 1201 01-4183 EAP Insurance -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% All to single cost pool 100 1201 01-4184 Life Insurance -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% All to single cost pool 100 1201 01-4214 Litigation Expense $ 625,000 -$ Assumes not "litigation" $ 625,000 0% 100% 0% 0% All to single cost pool 100 1201 01-4330 Misc Supplies & Services $ 600 -$ n/a - full cost plan $ 600 0% 100% 0% 0% All to single cost pool 100 1201 01-4510 Conference & Training -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% All to single cost pool 100 1201 01-4515 Meeting & Travel -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% All to single cost pool 100 1201 01-4996 Allocated Liability Insurance $ 19,640 -$ n/a - full cost plan $ 19,640 0% 100% 0% 0% All to single cost pool 100 1201 01-4997 Allocated Wrkrs Comp Insurance -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% All to single cost pool Total Expense Basis and Distribution $ 645,240 -$ $ 645,240 0% 100% 0% 0% Distribution of Allocable Expense $ 645,240 -$ 645,240 $ -$ -$ 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 $ 645,240 $ 645,240 -$ 645,240 $ -$ -$
First Allocation Received / Amount for Redistribution in Second Allocation: 47,366 $ -$ $ 47,366 -$ -$ -$ -$ -$ -$ -$ Fund-Org-Object
Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Determination of Allocable Central Services Expense | 100-1301 - City Clerk Description Total Budget
2023-24
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General
Admin
Citywide
Service Not in Use Direct Services Rationale for Allocation 100 1301 01-4010 Salaries - Full Time $ 234,037 -$ n/a - full cost plan $ 234,037 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4011 Salaries - Part Time -$ -$ n/a - full cost plan -$ 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4017 Salaries - COVID 19 -$ -$ n/a - full cost plan -$ 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4023 One Time Payment $ 2,500 -$ n/a - full cost plan $ 2,500 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4100 Employee Benefits -$ -$ n/a - full cost plan -$ 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4104 Accrual in Lieu -$ -$ n/a - full cost plan -$ 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4105 Medicare & Fica $ 3,394 -$ n/a - full cost plan $ 3,394 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4106 Vehicle Allowance -$ -$ n/a - full cost plan -$ 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4107 Electronic Allowance $ 1,800 -$ n/a - full cost plan $ 1,800 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4110 CalPERS Employer Rate $ 57,568 -$ n/a - full cost plan $ 57,568 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4121 Deferred Compensation $ 4,200 -$ n/a - full cost plan $ 4,200 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4130 Health Insurance $ 10,217 -$ n/a - full cost plan $ 10,217 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4140 Retiree Health Insurance OPEB $ 3,700 -$ n/a - full cost plan $ 3,700 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4150 Dental $ 933 -$ n/a - full cost plan $ 933 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4151 Vision $ 108 -$ n/a - full cost plan $ 108 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4181 LTD Insurance $ 795 -$ n/a - full cost plan $ 795 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4182 STD Insurance $ 432 -$ n/a - full cost plan $ 432 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4183 EAP Insurance $ 35 -$ n/a - full cost plan $ 0% 35 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4184 Life Insurance $ 81 -$ n/a - full cost plan $ 0% 81 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4210 Prof. Contracted Services $ 10,120 -$ n/a - full cost plan $ 10,120 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4212 Internet & Network /Technology Maint -$ -$ n/a - full cost plan -$ 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4270 Elections -$ -$ Elections -$ 0% 0% 0% 100% Not allocable 100 1301 01-4310 Office Supplies $ 2,500 -$ n/a - full cost plan $ 2,500 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4330 Misc Supplies & Services $ 500 -$ n/a - full cost plan $ 500 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4340 Postage & Printing $ 100 -$ n/a - full cost plan $ 100 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4345 Dues & Subscriptions $ 1,560 -$ n/a - full cost plan $ 1,560 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4351 Computer Equip (under $10K) -$ -$ n/a - full cost plan -$ 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4375 Equipment Rental -$ -$ n/a - full cost plan -$ 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4510 Conference & Training $ 1,600 -$ n/a - full cost plan $ 1,600 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4515 Meeting & Travel $ 2,250 -$ n/a - full cost plan $ 2,250 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4750 Telecommunication $ 2,910 -$ n/a - full cost plan $ 2,910 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4996 Allocated Liability Insurance $ 19,130 -$ n/a - full cost plan $ 19,130 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 01-4997 Allocated Wrkrs Comp Insurance $ 22,774 -$ n/a - full cost plan $ 22,774 0% 75% 0% 25% As labor; see Exhibit 3 Total Expense Basis and Distribution $ 383,245 -$ $ 383,245 0% 75% 0% 25% Distribution of Allocable Expense $ 383,245 -$ 287,434 $ -$ $ 95,811 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 $ 383,245 $ 383,245 -$ 287,434 $ -$ -$ $ 95,811 First Allocation Received / Amount for Redistribution in Second Allocation: 35,361 $ -$ $ 35,361 -$ -$ -$ -$ -$ -$ -$ Expenditure Description and Allocable Amount
Fund-Org-Object
Allocation of Expense to Central Services Functions

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Determination of Allocable Central Services Expense | 100-1401 - Finance / Admin. Services Description Total Budget
2023-24
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General
Admin
Citywide
Accounting /
Budget
Utility Billing
& Support Payroll Accounts Payable
Accounts
Receivable /
Cash Receipts
Information
Technology
Mgmt.

Human
Resources
Direct Services Rationale for Allocation
100 1401 01-4010 Salaries - Full Time $ 488,118 -$ n/a - full cost plan $ 488,118 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4011 Salaries - Part Time -$ -$ n/a - full cost plan -$ 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4012 Overtime -$ -$ n/a - full cost plan -$ 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4017 Salaries - COVID 19 -$ -$ n/a - full cost plan -$ 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4023 One Time Payment $ 9,875 -$ n/a - full cost plan $ 9,875 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4100 Employee Benefits -$ -$ n/a - full cost plan -$ 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4101 Health in Lieu -$ -$ n/a - full cost plan -$ 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4104 Accrual in Lieu -$ -$ n/a - full cost plan -$ 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4105 Medicare & Fica $ 7,078 -$ n/a - full cost plan $ 7,078 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4110 CalPERS Employer Rate $ 106,673 -$ n/a - full cost plan $ 106,673 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4130 Health Insurance $ 114,214 -$ n/a - full cost plan $ 114,214 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4140 Retiree Health Insurance OPEB $ 7,600 -$ n/a - full cost plan $ 7,600 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4150 Dental $ 12,498 -$ n/a - full cost plan $ 12,498 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4151 Vision $ 1,375 -$ n/a - full cost plan $ 1,375 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4181 LTD Insurance $ 2,084 -$ n/a - full cost plan $ 2,084 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4182 STD Insurance $ 901 -$ n/a - full cost plan $ 901 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4183 EAP Insurance $ 140 -$ n/a - full cost plan $ 140 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4184 Life Insurance $ 324 -$ n/a - full cost plan $ 324 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4210 Prof. Contracted Services $ 113,100 -$ n/a - full cost plan $ 113,100 0% 100% 0% 0% 0% 0% 0% 0% 0% All to Citywide service 100 1401 01-4211 Bank Fees-UB Credit Card Pmts $ 22,000 -$ n/a - full cost plan $ 22,000 0% 0% 100% 0% 0% 0% 0% 0% 0% All to Utility Billing 100 1401 01-4212 Internet & Network /Technology Maint 47,400 $ -$ n/a - full cost plan $ 47,400 0% 0% 0% 0% 0% 0% 100% 0% 0% All to Info. Tech. Mgmt. 100 1401 01-4214 Litigation Expense -$ -$ Litigation -$ 0% 0% 0% 0% 0% 0% 0% 0% 100% Not allocable 100 1401 01-4220 Audit & Accounting Services $ 46,000 -$ n/a - full cost plan $ 46,000 0% 100% 0% 0% 0% 0% 0% 0% 0% All to Citywide service 100 1401 01-4222 Sales Tax Audit $ 5,500 -$ n/a - full cost plan $ 5,500 0% 100% 0% 0% 0% 0% 0% 0% 0% All to Citywide service 100 1401 01-4223 UUT Audit $ 15,000 -$ n/a - full cost plan $ 15,000 0% 100% 0% 0% 0% 0% 0% 0% 0% All to Citywide service 100 1401 01-4230 Recruitment -$ -$ n/a - full cost plan -$ 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4300 Short/Over -$ -$ Financing uses -$ 0% 0% 0% 0% 0% 0% 0% 0% 100% Not allocable 100 1401 01-4301 Bad Debt Expense -$ -$ Financing uses -$ 0% 0% 0% 0% 0% 0% 0% 0% 100% Not allocable 100 1401 01-4310 Office Supplies $ 3,850 -$ n/a - full cost plan $ 3,850 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4330 Misc Supplies & Services $ 3,500 -$ n/a - full cost plan $ 3,500 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4340 Postage & Printing $ 6,600 -$ n/a - full cost plan $ 6,600 0% 5% 85% 0% 0% 0% 0% 0% 10% Estimated activity 100 1401 01-4345 Dues & Subscriptions $ 5,765 -$ n/a - full cost plan $ 5,765 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4351 Computer Equip (under $10K) $ 12,000 -$ n/a - full cost plan $ 12,000 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4375 Equipment Rental $ 3,800 -$ n/a - full cost plan $ 3,800 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4510 Conference & Training $ 1,750 -$ n/a - full cost plan $ 1,750 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4515 Meeting & Travel $ 1,500 -$ n/a - full cost plan $ 1,500 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4750 Telecommunication $ 6,740 -$ n/a - full cost plan $ 6,740 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 01-4990 Finance/Contra Dev Projects -$ -$ financing uses -$ 0% 0% 0% 0% 0% 0% 0% 0% 100% Not allocable 100 1401 01-4996 Allocated Liability Insurance $ 64,030 -$ n/a - full cost plan $ 64,030 100% 0% 0% 0% 0% 0% 0% 0% 0% Reallocate as Gen. Adm. 100 1401 01-4997 Allocated Wrkrs Comp Insurance $ 48,466 -$ n/a - full cost plan $ 48,466 100% 0% 0% 0% 0% 0% 0% 0% 0% Reallocate as Gen. Adm. 100 1401 08-4710 Finance-W & S/SAVE Water -$ -$ n/a - full cost plan -$ 0% 0% 100% 0% 0% 0% 0% 0% 0% All to Utility Billing 100 1410 10-4210 Prof. Contracted Services $ 58,300 -$ n/a - full cost plan $ 58,300 0% 0% 0% 0% 0% 0% 100% 0% 0% All to Info. Tech. Mgmt. 100 1410 11-4210 Prof. Contracted Services $ 121,500 -$ n/a - full cost plan $ 121,500 0% 0% 0% 0% 0% 0% 0% 100% 0% All to Human Resources Total Expense Basis and Distribution $ 1,337,680 -$ $ 1,337,680 11% 33% 21% 6% 5% 3% 9% 9% 2% Distribution of Allocable Expense $ 1,337,680 $ 151,985 $ 436,610 $ 284,290 $ 78,978 $ 69,106 $ 39,489 $ 125,445 $ 121,500 $ 30,277 As Total Expense Basis Return of Unallowable Deductions to Direct Services -$ -$ All to Direct Services Reallocation of General Administration $ (151,985) 0 $ $ 55,966 $ 36,441 $ 10,124 $ 8,858 $ 5,062 $ 16,080 $ 15,574 -$ $ 3,881 As Dist. of Alloc. Exp.

Cost Pools $ 1,337,680 $ 1,337,680 -$ 492,576 $ $ 320,731 $ 89,102 $ 77,964 $ 44,551 $ 141,524 $ 137,074 $ 34,158 First Allocation Received / Amount for Redistribution in Second Allocation: 147,110 $ -$ $ 55,590 $ 36,196 $ 10,056 $ 8,799 $ 5,028 $ 15,972 $ 15,470 -$ Expenditure Description and Allocable Amount
Fund-Org-Object
Allocation of Expense to Central Services Functions

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Determination of Allocable Central Services Expense | 100-2302 - Engineering Description Total Budget
2023-24
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General
Admin
Technical
Support - Public
Projects
Not in Use Direct Services Rationale for Allocation
100 2302 02-4010 Salaries - Full Time $ 121,561 -$ n/a - full cost plan $ 121,561 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4011 Part Time -$ -$ n/a - full cost plan -$ 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4012 Overtime -$ -$ n/a - full cost plan -$ 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4017 Salaries - COVID 19 -$ -$ n/a - full cost plan -$ 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4023 One Time Payment $ 3,125 -$ n/a - full cost plan $ 3,125 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4100 Employee Benefits -$ -$ n/a - full cost plan -$ 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4101 Health in Lieu -$ -$ n/a - full cost plan -$ 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4104 Accrual in Lieu -$ -$ n/a - full cost plan -$ 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4105 Medicare & Fica $ 1,763 -$ n/a - full cost plan $ 1,763 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4110 CalPERS Employer Rate $ 25,672 -$ n/a - full cost plan $ 25,672 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4130 Health Insurance $ 22,120 -$ n/a - full cost plan $ 22,120 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4140 Retiree Health Insurance OPEB -$ -$ n/a - full cost plan -$ 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4150 Dental $ 2,282 -$ n/a - full cost plan $ 2,282 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4151 Vision $ 255 -$ n/a - full cost plan $ 255 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4181 LTD Insurance $ 521 -$ n/a - full cost plan $ 521 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4182 STD Insurance $ 193 -$ n/a - full cost plan $ 193 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4183 EAP Insurance $ 70 -$ n/a - full cost plan $ 0% 70 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4184 Life Insurance $ 162 -$ n/a - full cost plan $ 162 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4210 Contracted Prof Services -$ -$ n/a - full cost plan -$ 0% 85% 0% 15% Time est. 2020 fee study object detail > Engineering Management Services $ 120,000 -$ n/a - full cost plan $ 120,000 0% 85% 0% 15% Time est. 2020 fee study object detail > City Engineer $ 120,000 -$ n/a - full cost plan $ 120,000 0% 85% 0% 15% Time est. 2020 fee study object detail > Electronic Records $ 1,000 -$ n/a - full cost plan $ 1,000 0% 33% 0% 67% As labor; see Exhibit 3 object detail > Public Outreach $ 1,500 -$ n/a - full cost plan $ 1,500 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4212 Internet & Network /Technology Maint 1,500 $ -$ n/a - full cost plan $ 1,500 0% 100% 0% 0% All to single cost pool 100 2302 02-4230 Recruitment -$ -$ n/a - full cost plan -$ 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4280 Vehicle Maintenance -$ -$ n/a - full cost plan -$ 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4330 Misc Services & Supplies $ 2,150 -$ n/a - full cost plan $ 2,150 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4340 Postage & Printing -$ -$ n/a - full cost plan -$ 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4345 Dues & Subscription $ 7,480 -$ n/a - full cost plan $ 7,480 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4375 Equipment Rental -$ -$ n/a - full cost plan -$ 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4380 Vehicle Maintenance -$ -$ n/a - full cost plan -$ 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4510 Conference & Training -$ -$ n/a - full cost plan -$ 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4515 Meetings & Travel $ 250 -$ n/a - full cost plan $ 250 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4750 Telecommunication $ 3,600 -$ n/a - full cost plan $ 3,600 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 02-4990 Engineering/Contra Dev Deposit -$ -$ Financing uses -$ 0% 0% 0% 100% Not allocable 100 2302 02-4996 Allocated Liability Insurance $ 30,565 -$ n/a - full cost plan $ 30,565 100% 0% 0% 0% Reallocate as Gen. Adm. 100 2302 02-4997 Allocated Wrkrs Comp Insurance $ 11,829 -$ n/a - full cost plan $ 11,829 0% 33% 0% 67% As labor; see Exhibit 3 Total Expense Basis and Distribution $ 477,597 -$ $ 477,597 6% 57% 0% 36% Distribution of Allocable Expense $ 477,597 $ 30,565 $ 274,011 -$ $ 173,021 As Total Expense Basis Return of Unallowable Deductions to Direct Services -$ -$ All to Direct Services Reallocation of General Administration -$ $ (30,565) $ 18,735 -$ -$ -$ -$ -$ -$ -$ $ 11,830 As Dist. of Alloc. Exp.

Cost Pools $ 477,597 -$ 292,746 $ -$ -$ $ 184,851
First Allocation Received / Amount for Redistribution in Second Allocation: 32,340 $ -$ $ 32,340 -$ -$ -$ -$ -$ -$ -$ Allocation of Expense to Central Services Functions
Fund-Org-Object
Expenditure Description and Allocable Amount

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Determination of Allocable Central Services Expense | 100-4102 - Public Works - Corporation Yard Description Total Budget
2023-24
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General
Admin
Dept. Admin.

Management
Dept. Fiscal
Management
Direct Services Rationale for Allocation
100 4102 02-4010 Salaries - Full Time $ 272,803 -$ n/a - full cost plan $ 272,803 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4011 Part Time -$ -$ n/a - full cost plan -$ 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4012 Overtime $ 500 -$ n/a - full cost plan $ 500 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4017 Salaries - COVID 19 -$ -$ n/a - full cost plan -$ 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4023 One Time Payment $ 4,550 -$ n/a - full cost plan $ 4,550 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4100 Employee Benefits -$ -$ n/a - full cost plan -$ 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4101 Health in Lieu -$ -$ n/a - full cost plan -$ 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4102 Uniform Allowance -$ -$ n/a - full cost plan -$ 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4104 Accrual in Lieu -$ -$ n/a - full cost plan -$ 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4105 Medicare & Fica $ 3,956 -$ n/a - full cost plan $ 3,956 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4110 CalPERS Employer Rate $ 73,878 -$ n/a - full cost plan $ 73,878 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4130 Health Insurance $ 47,951 -$ n/a - full cost plan $ 47,951 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4140 Retiree Health Insurance OPEB $ 9,400 -$ n/a - full cost plan $ 9,400 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4150 Dental $ 5,201 -$ n/a - full cost plan $ 5,201 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4151 Vision $ 573 -$ n/a - full cost plan $ 573 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4181 LTD Insurance $ 1,211 -$ n/a - full cost plan $ 1,211 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4182 STD Insurance $ 446 -$ n/a - full cost plan $ 446 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4183 EAP Insurance $ 140 -$ n/a - full cost plan $ 140 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4184 Life Insurance $ 324 -$ n/a - full cost plan $ 324 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4185 Child Care In-lieu Benefit -$ -$ n/a - full cost plan -$ 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4190 Worker's Compensation Premium -$ -$ n/a - full cost plan -$ 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4210 Contracted Prof Services $ 17,400 -$ n/a - full cost plan $ 17,400 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4212 Internet & Network /Technology Maint 1,575 $ -$ n/a - full cost plan $ 1,575 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4214 Litigation Expense -$ -$ n/a - full cost plan -$ 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4230 Recruitment $ 5,000 -$ n/a - full cost plan $ 5,000 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4310 Office Supplies $ 2,000 -$ n/a - full cost plan $ 2,000 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4330 Misc Services & Supplies $ 15,800 -$ n/a - full cost plan $ 15,800 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4332 Safety & Janitorial Supplies $ 2,500 -$ n/a - full cost plan $ 2,500 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4340 Postage & Printing $ 300 -$ n/a - full cost plan $ 300 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4345 Dues & Subscription $ 200 -$ n/a - full cost plan $ 200 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4375 Equipment Rental -$ -$ n/a - full cost plan -$ 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4380 Vehicle Maintenance $ 28,700 -$ n/a - full cost plan $ 28,700 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4390 Fire Vehicle Fuel Expense $ 36,800 -$ n/a - full cost plan $ 36,800 0% 0% 0% 100% All to Direct Service 100 4102 02-4510 Conference & Training $ 500 -$ n/a - full cost plan $ 500 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4515 Meetings & Travel $ 500 -$ n/a - full cost plan $ 500 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4710 Bldg Dept Util- Gas & Electric $ 6,000 -$ n/a - full cost plan $ 6,000 0% 0% 0% 100% All to Direct Service 100 4102 02-4711 Utilities - City Water Bill $ 5,500 -$ n/a - full cost plan $ 5,500 0% 0% 0% 100% All to Direct Service 100 4102 02-4750 Telecommunication $ 14,000 -$ n/a - full cost plan $ 14,000 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4990 Engineering/Contra Dev Deposit -$ -$ financing uses -$ 0% 0% 0% 100% Not allocable 100 4102 02-4996 Allocated Liability Insurance $ 30,875 -$ n/a - full cost plan $ 30,875 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-4997 Allocated Wrkrs Comp Insurance $ 27,734 -$ n/a - full cost plan $ 27,734 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 02-5100 Capital Outlay -$ -$ capital outlay -$ 0% 0% 0% 100% Not allocable Total Expense Basis and Distribution $ 616,316 -$ $ 616,316 0% 45% 45% 0% 0% 0% 0% 0% 0% 10% Distribution of Allocable Expense $ 616,316 -$ 278,429 $ $ 278,429 -$ -$ -$ -$ -$ -$ $ 59,458 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 $ 616,316 $ 616,316 -$ 278,429 $ $ 278,429 -$ -$ -$ -$ -$ -$ $ 59,458 First Allocation Received / Amount for Redistribution in Second Allocation: 105,601 $ -$ $ 52,800 $ 52,800 -$ -$ -$ -$ -$ -$ Fund-Org-Object
Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Determination of Allocable Central Services Expense | 100-4106 - Public Works - Governmental Building Description Total Budget
2023-24
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General
Admin
Govt. Facility
Maintenance Not in Use Direct Services Rationale for Allocation 100 4106 06-4010 Salaries - Full Time $ 29,481 -$ n/a - full cost plan $ 29,481 0% 100% 0% 0% 100 4106 06-4012 Overtime $ 1,800 -$ n/a - full cost plan $ 1,800 0% 100% 0% 0% 100 4106 06-4013 Standby $ 850 -$ n/a - full cost plan $ 850 0% 100% 0% 0% 100 4106 06-4017 Salaries - COVID-19 -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% 100 4106 06-4019 Salaries - WC-4850/Temp Disb -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% 100 4106 06-4023 One Time Payment $ 750 -$ n/a - full cost plan $ 750 0% 100% 0% 0% 100 4106 06-4100 Employee Benefits -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% 100 4106 06-4101 Health in Lieu -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% 100 4106 06-4102 Uniform Allowance $ 300 -$ n/a - full cost plan $ 300 0% 100% 0% 0% 100 4106 06-4105 Medicare & Fica $ 427 -$ n/a - full cost plan $ 427 0% 100% 0% 0% 100 4106 06-4110 CalPERS Employer Rate $ 12,191 -$ n/a - full cost plan $ 12,191 0% 100% 0% 0% 100 4106 06-4130 Health Insurance $ 6,978 -$ n/a - full cost plan $ 6,978 0% 100% 0% 0% 100 4106 06-4150 Dental $ 749 -$ n/a - full cost plan $ 749 0% 100% 0% 0% 100 4106 06-4151 Vision $ 78 -$ n/a - full cost plan $ 0% 78 100% 0% 0% 100 4106 06-4181 LTD Insurance $ 147 -$ n/a - full cost plan $ 147 0% 100% 0% 0% 100 4106 06-4182 STD Insurance $ 34 -$ n/a - full cost plan $ 0% 34 100% 0% 0% 100 4106 06-4183 EAP Insurance $ 70 -$ n/a - full cost plan $ 0% 70 100% 0% 0% 100 4106 06-4184 Life Insurance $ 162 -$ n/a - full cost plan $ 162 0% 100% 0% 0% 100 4106 06-4185 Child Care In-lieu Benefit -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% 100 4106 06-4210 Prof. Contracted Services $ 63,900 -$ n/a - full cost plan $ 63,900 0% 100% 0% 0% 100 4106 06-4330 Misc Supplies & Services $ 12,950 -$ n/a - full cost plan $ 12,950 0% 100% 0% 0% 100 4106 06-4332 Safety & Janitorial Supplies $ 3,500 -$ n/a - full cost plan $ 3,500 0% 100% 0% 0% 100 4106 06-4710 Govt Bldgs-Util-Gas & Elec $ 4,400 -$ n/a - full cost plan $ 4,400 0% 100% 0% 0% 100 4106 06-4711 Utilities - City Water Bill $ 2,100 -$ n/a - full cost plan $ 2,100 0% 100% 0% 0% 100 4106 06-4996 Allocated Liability Insurance $ 8,400 -$ n/a - full cost plan $ 8,400 0% 100% 0% 0% 100 4106 06-4997 Allocated Wrkrs Comp Insurance $ 2,869 -$ n/a - full cost plan $ 2,869 0% 100% 0% 0% 100 4106 06-5100 Capital Outlay -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% Total Expense Basis and Distribution $ 152,137 -$ $ 152,137 0% 100% 0% 0% Distribution of Allocable Expense $ 152,137 -$ 152,137 $ -$ -$ 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 $ 152,137 $ 152,137 -$ 152,137 $ -$ -$
First Allocation Received / Amount for Redistribution in Second Allocation: 28,026 $ -$ $ 28,026 -$ -$ -$ -$ -$ -$ -$ Expenditure Description and Allocable Amount
Fund-Org-Object
Allocation of Expense to Central Services Functions

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Determination of Allocable Central Services Expense | 100-0 - Non Departmental Description Total Budget
2023-24
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General
Admin
Personnel
Services
Info. Tech.

Services Fiscal Services Facilities Services
Admin.

Services Direct Services Rationale for Allocation
100 0 00-4104 Accrual in Lieu $ 120,000 -$ n/a - full cost plan $ 120,000 0% 100% 0% 0% 0% 0% 0% All to Personnel 100 0 00-4105 Medicare & Fica $ 1,800 -$ n/a - full cost plan $ 1,800 0% 100% 0% 0% 0% 0% 0% All to Personnel 100 0 00-4110 CalPERS Employer Rate -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% 0% 0% 0% All to Personnel 100 0 00-4170 Service Awards -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% 0% 0% 0% All to Personnel 100 0 00-4210 Prof. Contracted Services -$ -$ n/a - full cost plan -$ 100% 0% 0% 0% 0% 0% 0% See detail below object detail > Citywide Grant Writing $ 50,000 $ (50,000) grant / community -$ 0% 0% 0% 0% 0% 0% 100% Not allocable object detail > Park Village Management $ 73,000 -$ n/a - full cost plan $ 73,000 0% 0% 0% 0% 0% 0% 100% Direct service object detail > Website Maintenance $ 3,600 -$ n/a - full cost plan $ 3,600 0% 0% 100% 0% 0% 0% 0% All to Info. Tech. object detail > Website Notification Features $ 500 -$ n/a - full cost plan $ 500 0% 0% 100% 0% 0% 0% 0% All to Info. Tech. 100 0 00-4221 Property Tax Services $ 27,000 -$ n/a - full cost plan $ 27,000 0% 0% 0% 100% 0% 0% 0% All to Fiscal Services 100 0 00-4302 Loss due to theft -$ -$ financing use -$ -100% 100% 0% 0% 0% 0% 100% Not allocable 100 0 00-4330 Misc Supplies & Services -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% 0% 0% 0% See detail below object detail > Bimonthly Newsletter $ 6,000 -$ n/a - full cost plan $ 6,000 0% 0% 0% 0% 0% 100% 0% All to Admin. Services object detail > City Hall Security $ 4,100 -$ n/a - full cost plan $ 4,100 0% 0% 0% 0% 100% 0% 0% All to Facilities object detail > Newsletter Distribution $ 600 -$ n/a - full cost plan $ 600 0% 0% 0% 0% 0% 100% 0% All to Admin. Services object detail > Shredding $ 2,400 -$ n/a - full cost plan $ 2,400 0% 0% 0% 0% 0% 100% 0% All to Admin. Services 100 0 00-4999 Transfer Out -$ -$ n/a - full cost plan -$ 0% 100% 0% 0% 0% 0% 0% Total Expense Basis and Distribution $ 289,000 $ (50,000) $ 239,000 0% 51% 2% 11% 2% 4% 31% Distribution of Allocable Expense $ 239,000 -$ 121,800 $ $ 4,100 $ 27,000 $ 4,100 $ 9,000 $ 73,000 As Total Expense Basis Return of Unallowable Deductions to Direct Services $ 50,000 $ 50,000 All to Direct Services Reallocation of General Administration -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ As Dist. of Alloc. Exp.

Cost Pools $ 289,000 $ 289,000 -$ 121,800 $ $ 4,100 $ 27,000 $ 4,100 $ 9,000 $ 123,000 First Allocation Received / Amount for Redistribution in Second Allocation: 12,183 $ -$ $ 8,939 $ 301 $ 1,982 $ 301 $ 661 -$ -$ -$ Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions Fund-Org-Object

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 5
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 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
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services $ 161,511 0.9% $ 161,511 0.7% $ 161,511 0.7% 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services $ 423,639 2.5% $ 423,639 1.8% $ 423,639 1.9% 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services $ 645,240 3.8% $ 645,240 2.7% $ 645,240 2.9% 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services $ 287,434 1.7% $ 287,434 1.2% $ 287,434 1.3% 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services $ 1,303,522 7.6% $ 1,303,522 5.5% $ 1,303,522 6.0% 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services $ 292,746 1.7% $ 292,746 1.2% $ 292,746 1.3% 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services $ 556,858 3.3% $ 556,858 2.3% $ 556,858 2.5% 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services $ 152,137 0.9% $ 152,137 0.6% $ 152,137 0.7% 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services $ 166,000 1.0% $ 166,000 0.7% $ 166,000 0.8% Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer $ 43,900 0.3% 0.3% 3,933,346 $ 16.6% 19.9% $ 381,870 1.7% 2.1% 2 General Government $ 506,238 3.0% 3.9% $ 506,238 2.1% 2.6% $ 506,238 2.3% 2.8% 3 Planning $ 738,481 4.3% 5.6% $ 738,481 3.1% 3.7% $ 738,481 3.4% 4.1% 4 Building $ 268,379 1.6% 2.0% $ 268,379 1.1% 1.4% $ 268,379 1.2% 1.5% 5 Engineering $ 291,451 1.7% 2.2% $ 291,451 1.2% 1.5% $ 291,451 1.3% 1.6% 6 Fire & Prevention $ 1,483,903 8.7% 11.3% 1,483,903 $ 6.3% 7.5% 1,853,903 $ 8.5% 10.3% 7 Police $ 5,312,402 31.1% 40.5% 5,861,709 $ 24.7% 29.7% 5,485,232 $ 25.0% 30.6% 8 Public Works $ 1,440,138 8.4% 11.0% 1,655,954 $ 7.0% 8.4% 1,452,738 $ 6.6% 8.1% 9 Public Works - Community Facilities 602,757 $ 3.5% 4.6% $ 602,757 2.5% 3.1% $ 667,757 3.0% 3.7% 10 Public Works - Water Utility $ 1,468,521 8.6% 11.2% 1,468,521 $ 6.2% 7.4% 2,505,319 $ 11.4% 14.0% 11 Public Works - Wastewater Utility $ 954,430 5.6% 7.3% 2,907,280 $ 12.3% 14.7% 3,763,214 $ 17.2% 21.0% Grand Total: All Services $ 17,099,686 100.0% 23,707,106 100.0% ########### 100.0% Grand Total: Only Direct Services $ 13,110,599 100.0% 19,718,019 100.0% ########### 100.0% Data Source Notes -- Not Printed / See Workbook for Detail Fund Organization Classification for Indirect Rates Modified Operating Expenses Net Operating Expenses Gross Expense Net of Distortions

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 5
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Inventory of Allocation Factors and Resulting Metrics
No. Title No. Title No. Title
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer
2 General Government
3 Planning
4 Building
5 Engineering
6 Fire & Prevention
7 Police
8 Public Works
9 Public Works - Community Facilities
10 Public Works - Water Utility
11 Public Works - Wastewater Utility
Grand Total: All Services
Grand Total: Only Direct Services
Data Source Notes -- Not Printed / See Workbook for Detail 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
- 0.0% 6.00 6.7% - 0.0%
2,040 2.3% 1.00 1.1% - 0.0%
- 0.0% - 0.0% - 0.0%
2,048 2.3% 0.75 0.8% - 0.0%
6,206 7.0% 4.00 4.4% - 0.0%
321 0.4% 1.26 1.4% - 0.0%
321 0.4% 1.32 1.5% - 0.0%
- 0.0% 0.30 0.3% - 0.0%
- 0.0% - 0.0% - 0.0%
1,525 1.7% 1.9% - 0.0% 0.0% - 0.0% 0.0%
102 0.1% 0.1% 0.25 0.3% 0.3% - 0.0% 0.0%
4,363 4.9% 5.6% 3.00 3.3% 4.0% - 0.0% 0.0%
1,020 1.1% 1.3% 1.50 1.7% 2.0% - 0.0% 0.0%
- 0.0% 0.0% 0.99 1.1% 1.3% - 0.0% 0.0%
5,405 6.1% 6.9% 34.50 38.3% 45.8% - 0.0% 0.0%
43,532 48.8% 55.6% 23.00 25.6% 30.5% - 0.0% 0.0%
9,412 10.5% 12.0% 5.75 6.4% 7.6% - 0.0% 0.0%
1,706 1.9% 2.2% 0.85 0.9% 1.1% - 0.0% 0.0%
5,872 6.6% 7.5% 3.00 3.3% 4.0% 2,870 50.0% 50.0%
5,349 6.0% 6.8% 2.53 2.8% 3.4% 2,870 50.0% 50.0%
89,223 100.0% 100.0% 90.00 100.0% 5,740
78,287 100.0% 75.37 100.0% 5,740 100.0%
Compensated Labor Hours (Approx. FTEE) Personnel Count Utility Accounts

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 5
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Inventory of Allocation Factors and Resulting Metrics
No. Title No. Title No. Title
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer
2 General Government
3 Planning
4 Building
5 Engineering
6 Fire & Prevention
7 Police
8 Public Works
9 Public Works - Community Facilities
10 Public Works - Water Utility
11 Public Works - Wastewater Utility
Grand Total: All Services
Grand Total: Only Direct Services
Data Source Notes -- Not Printed / See Workbook for Detail 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
- 0.0% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0%
- 0.0% 556,858 10.8% 1.32 9.6%
- 0.0% 152,137 2.9% 0.30 2.2%
- 0.0% - 0.0% - 0.0%
8,856,790 34.9% 34.9% - 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% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% - 0.0% 0.0% - 0.0% 0.0%
- 0.0% 0.0% 1,440,138 27.8% 32.2% 5.75 41.8% 47.4%
- 0.0% 0.0% 602,757 11.6% 13.5% 0.85 6.2% 7.0%
8,158,473 32.1% 32.1% 1,468,521 28.4% 32.9% 3.00 21.8% 24.7% 8,374,315 33.0% 33.0% 954,430 18.4% 21.4% 2.53 18.4% 20.9% 25,389,578 100.0% 5,174,840 100.0% 100.0% 13.75
25,389,578 100.0% 4,465,845 100.0% 12.13 100.0%
Capital Asset Value (Infrastructure) Public Works Modified Operating Expense Public Works Personnel Count

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 5
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Inventory of Allocation Factors and Resulting Metrics
No. Title No. Title No. Title
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer
2 General Government
3 Planning
4 Building
5 Engineering
6 Fire & Prevention
7 Police
8 Public Works
9 Public Works - Community Facilities
10 Public Works - Water Utility
11 Public Works - Wastewater Utility
Grand Total: All Services
Grand Total: Only Direct Services
Data Source Notes -- Not Printed / See Workbook for Detail 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
- 0.0% 79,225 1.9%
- 0.0% 43,270 1.0%
- 0.0% 600 0.0%
- 0.0% 21,540 0.5%
- 0.0% 194,005 4.7%
- 0.0% 257,480 6.2%
- 0.0% 97,575 2.4%
- 0.0% 84,750 2.0%
- 0.0% - 0.0%
- 0.0% 0.0% 184,100 4.4% 5.5%
137,500 2.3% 2.3% 119,000 2.9% 3.5%
25,700 0.4% 0.4% 172,165 4.2% 5.1%
300,000 5.0% 5.0% 176,800 4.3% 5.3%
30,500 0.5% 0.5% 106,600 2.6% 3.2%
30,000 0.5% 0.5% 294,500 7.1% 8.7%
68,400 1.1% 1.1% 298,360 7.2% 8.9%
6,300 0.1% 0.1% 433,350 10.5% 12.9%
- 0.0% 0.0% 240,265 5.8% 7.1%
2,310,650 38.5% 38.5% 886,425 21.4% 26.3%
3,100,000 51.6% 51.6% 455,225 11.0% 13.5%
6,009,050 100.0% 4,145,235 100.0%
6,009,050 100.0% 3,366,790 100.0%
Revenues Receipted Services & Supplies Expense

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 5
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Inventory of Allocation Factors and Resulting Metrics
No. Title No. Title No. Title
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer
2 General Government
3 Planning
4 Building
5 Engineering
6 Fire & Prevention
7 Police
8 Public Works
9 Public Works - Community Facilities
10 Public Works - Water Utility
11 Public Works - Wastewater Utility
Grand Total: All Services
Grand Total: Only Direct Services
Data Source Notes -- Not Printed / See Workbook for Detail Fund Organization Classification for Indirect Rates

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 6
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Summary of Allocation Decisions
Anticipated Future Method
(When Data is Available)
Organization Central Services Function Allocable
Expense
Ref.

No.

Allocation Factor
Remaining
Allocable
Expense
Ref.

No.

Allocation Factor Allocation Factor
City Council Admin. Oversight $ 40,378 4 Compensated Labor Hours (Approx. FTEE) $ 8,367 4 Compensated Labor Hours (Approx. FTEE) City Council General Fiscal Oversight $ 40,378 3 Gross Expense Net of Distortions $ 8,367 3 Gross Expense Net of Distortions City Council Capital Fiscal Oversight $ 80,756 7 Capital Asset Value (Infrastructure) $ 16,734 7 Capital Asset Value (Infrastructure) City Manager Admin. Management $ 105,910 4 Compensated Labor Hours (Approx. FTEE) $ 11,640 4 Compensated Labor Hours (Approx. FTEE) City Manager General Fiscal Management $ 105,910 3 Gross Expense Net of Distortions $ 11,640 3 Gross Expense Net of Distortions City Manager Capital Fiscal Management $ 211,819 7 Capital Asset Value (Infrastructure) $ 23,280 7 Capital Asset Value (Infrastructure) City Attorney Citywide Service $ 645,240 3 Gross Expense Net of Distortions $ 47,366 3 Gross Expense Net of Distortions City Clerk Citywide Service $ 287,434 3 Gross Expense Net of Distortions $ 35,361 3 Gross Expense Net of Distortions Finance / Admin. Services Citywide Accounting / Budget $ 492,576 3 Gross Expense Net of Distortions $ 55,590 3 Gross Expense Net of Distortions Finance / Admin. Services Utility Billing & Support $ 320,731 6 Utility Accounts $ 36,196 6 Utility Accounts Finance / Admin. Services Payroll $ 89,102 4 Compensated Labor Hours (Approx. FTEE) $ 10,056 4 Compensated Labor Hours (Approx. FTEE) Finance / Admin. Services Accounts Payable $ 77,964 11 Services & Supplies Expense $ 8,799 11 Services & Supplies Expense Finance / Admin. Services Accounts Receivable / Cash Receipts 44,551 $ 10 Revenues Receipted $ 5,028 10 Revenues Receipted Finance / Admin. Services Information Technology Mgmt. $ 141,524 5 Personnel Count $ 15,972 5 Personnel Count Finance / Admin. Services Human Resources $ 137,074 4 Compensated Labor Hours (Approx. FTEE) $ 15,470 4 Compensated Labor Hours (Approx. FTEE) Engineering Technical Support - Public Projects $ 292,746 7 Capital Asset Value (Infrastructure) $ 32,340 7 Capital Asset Value (Infrastructure) Public Works - Corporation Yard Dept. Admin. Management $ 278,429 9 Public Works Personnel Count $ 52,800 9 Public Works Personnel Count Public Works - Corporation Yard Dept. Fiscal Management $ 278,429 8 Public Works Modified Operating Expense $ 52,800 8 Public Works Modified Operating Expense Public Works - Governmental Building Govt. Facility Maintenance $ 152,137 5 Personnel Count $ 28,026 5 Personnel Count Non Departmental Personnel Services $ 121,800 4 Compensated Labor Hours (Approx. FTEE) $ 8,939 4 Compensated Labor Hours (Approx. FTEE) Non Departmental Info. Tech. Services $ 4,100 5 Personnel Count $ 301 5 Personnel Count Non Departmental Fiscal Services $ 27,000 3 Gross Expense Net of Distortions $ 1,982 3 Gross Expense Net of Distortions Non Departmental Facilities Services $ 4,100 5 Personnel Count $ 301 5 Personnel Count Non Departmental Admin. Services $ 9,000 3 Gross Expense Net of Distortions $ 661 3 Gross Expense Net of Distortions Grand Total for Central Services Allocation $ 3,989,087 << All Central Services Allocated $ 488,015 << Remaining Central Services Redistributed Allocable Central Service in the General Fund
First Step Allocation: Allocated Cost and Allocation Basis In the first step, identified overhead is allocated across all organizations Citywide, including to central service organizations themselves.

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

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 7
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 No. Title No. Title No. Title General
Admin
Admin.

Oversight
General Fiscal
Oversight
Capital Fiscal
Oversight
General
Admin
Admin.

Management
General Fiscal
Management
Capital Fiscal
Management
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services -$ -$ $ 298 -$ -$ -$ $ 781 -$ 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services -$ $ 923 $ 781 -$ -$ $ 2,422 $ 2,048 -$ 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services -$ -$ $ 1,189 -$ -$ -$ $ 3,120 -$ 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services -$ $ 927 $ 530 -$ -$ $ 2,431 $ 1,390 -$ 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services -$ $ 2,808 $ 2,403 -$ -$ $ 7,366 $ 6,303 -$ 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services -$ $ 145 $ 540 -$ -$ $ 381 $ 1,415 -$ 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services -$ $ 145 $ 1,027 -$ -$ $ 381 $ 2,693 -$ 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services -$ -$ $ 280 -$ -$ -$ $ 736 -$ 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services -$ -$ $ 306 -$ -$ -$ $ 803 -$ Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer -$ $ 690 $ 704 $ 28,170 -$ $ 1,810 $ 1,846 $ 73,890 2 General Government -$ $ 46 $ 933 -$ -$ $ 121 $ 2,448 -$ 3 Planning -$ $ 1,975 $ 1,361 -$ -$ $ 5,179 $ 3,571 -$
4 Building -$ $ 462 $ 495 -$ -$ $ 1,211 $ 1,298 -$
5 Engineering -$ -$ $ 537 -$ -$ -$ $ 1,409 -$
6 Fire & Prevention -$ $ 2,446 $ 3,418 -$ -$ $ 6,416 $ 8,964 -$ 7 Police -$ $ 19,701 $ 10,112 -$ -$ $ 51,674 $ 26,522 -$ 8 Public Works -$ $ 4,259 $ 2,678 -$ -$ $ 11,172 $ 7,024 -$ 9 Public Works - Community Facilities -$ $ 772 $ 1,231 -$ -$ $ 2,025 $ 3,229 -$ 10 Public Works - Water Utility -$ $ 2,657 $ 4,618 $ 25,949 -$ $ 6,970 $ 12,114 $ 68,064 11 Public Works - Wastewater Utility -$ $ 2,421 $ 6,937 $ 26,636 -$ $ 6,350 $ 18,196 $ 69,865 Grand Total -$ $ 40,378 $ 40,378 $ 80,756 -$ 105,910 $ $ 105,910 $ 211,819 Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
Fund Organization Classification for Indirect Rates City Council City Manager

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 7
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 No. Title No. Title No. Title
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer
2 General Government
3 Planning
4 Building
5 Engineering
6 Fire & Prevention
7 Police
8 Public Works
9 Public Works - Community Facilities
10 Public Works - Water Utility
11 Public Works - Wastewater Utility
Grand Total
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
Fund Organization Classification for Indirect Rates
General
Admin
Citywide
Service Not in Use General Admin
Citywide
Service Not in Use
-$ $ 4,758 -$ -$ $ 2,119 -$
-$ $ 12,480 -$ -$ $ 5,559 -$
-$ $ 19,008 -$ -$ $ 8,467 -$
-$ $ 8,467 -$ -$ $ 3,772 -$
-$ $ 38,399 -$ -$ $ 17,106 -$
-$ $ 8,624 -$ -$ $ 3,842 -$
-$ $ 16,404 -$ -$ $ 7,307 -$
-$ $ 4,482 -$ -$ $ 1,996 -$
-$ $ 4,890 -$ -$ $ 2,178 -$
-$ $ 11,249 -$ -$ $ 5,011 -$
-$ $ 14,913 -$ -$ $ 6,643 -$
-$ $ 21,754 -$ -$ $ 9,691 -$
-$ $ 7,906 -$ -$ $ 3,522 -$
-$ $ 8,586 -$ -$ $ 3,825 -$
-$ $ 54,612 -$ -$ $ 24,328 -$
-$ 161,584 $ -$ -$ $ 71,981 -$
-$ $ 42,795 -$ -$ $ 19,064 -$
-$ $ 19,671 -$ -$ $ 8,763 -$
-$ $ 73,802 -$ -$ $ 32,876 -$
-$ 110,857 $ -$ -$ $ 49,383 -$
-$ 645,240 $ -$ -$ 287,434 $ -$
City Attorney City Clerk

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 7
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 No. Title No. Title No. Title
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer
2 General Government
3 Planning
4 Building
5 Engineering
6 Fire & Prevention
7 Police
8 Public Works
9 Public Works - Community Facilities
10 Public Works - Water Utility
11 Public Works - Wastewater Utility
Grand Total
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
Fund Organization Classification for Indirect Rates
General
Admin
Citywide
Accounting /
Budget
Utility Billing
& Support Payroll Accounts Payable
Accounts
Receivable /
Cash Receipts
Information
Technology
Mgmt.

Human
Resources
-$ $ 3,632 -$ -$ $ 1,490 -$ $ 9,435 -$
-$ $ 9,527 -$ $ 2,037 $ 814 -$ $ 1,572 $ 3,134
-$ $ 14,510 -$ -$ $ 11 -$ -$ -$
-$ $ 6,464 -$ $ 2,045 $ 405 -$ $ 1,179 $ 3,146
-$ $ 29,314 -$ $ 6,197 $ 3,649 -$ $ 6,290 $ 9,534
-$ $ 6,583 -$ $ 321 $ 4,843 -$ $ 1,985 $ 493
-$ $ 12,523 -$ $ 321 $ 1,835 -$ $ 2,076 $ 493
-$ $ 3,421 -$ -$ $ 1,594 -$ $ 472 -$
-$ $ 3,733 -$ -$ -$ -$ -$ -$
-$ $ 8,588 -$ $ 1,523 $ 3,463 -$ -$ $ 2,342
-$ $ 11,384 -$ $ 102 $ 2,238 $ 1,019 $ 393 $ 157
-$ $ 16,607 -$ $ 4,357 $ 3,238 $ 191 $ 4,717 $ 6,704
-$ $ 6,035 -$ $ 1,019 $ 3,325 $ 2,224 $ 2,359 $ 1,567
-$ $ 6,554 -$ -$ $ 2,005 $ 226 $ 1,553 -$
-$ $ 41,691 -$ $ 5,398 $ 5,539 $ 222 $ 54,251 $ 8,304
-$ 123,353 $ -$ $ 43,474 $ 5,612 $ 507 $ 36,167 $ 66,879 -$ $ 32,670 -$ $ 9,399 $ 8,151 $ 47 $ 9,042 $ 14,459
-$ $ 15,017 -$ $ 1,704 $ 4,519 -$ $ 1,337 $ 2,621
-$ $ 56,340 $ 160,365 $ 5,864 $ 16,672 $ 17,131 $ 4,717 $ 9,021 -$ $ 84,628 $ 160,365 $ 5,342 $ 8,562 $ 22,983 $ 3,978 $ 8,218 -$ 492,576 $ $ 320,731 $ 89,102 $ 77,964 $ 44,551 $ 141,524 $ 137,074 Finance / Admin. Services

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 7
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 No. Title No. Title No. Title
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer
2 General Government
3 Planning
4 Building
5 Engineering
6 Fire & Prevention
7 Police
8 Public Works
9 Public Works - Community Facilities
10 Public Works - Water Utility
11 Public Works - Wastewater Utility
Grand Total
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
Fund Organization Classification for Indirect Rates
General
Admin
Technical
Support - Public
Projects
Not in Use
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ 102,120 $ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ $ 94,068 -$
-$ $ 96,557 -$
-$ 292,746 $ -$
Engineering

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 7
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 No. Title No. Title No. Title
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer
2 General Government
3 Planning
4 Building
5 Engineering
6 Fire & Prevention
7 Police
8 Public Works
9 Public Works - Community Facilities
10 Public Works - Water Utility
11 Public Works - Wastewater Utility
Grand Total
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
Fund Organization Classification for Indirect Rates
General
Admin
Dept. Admin.

Management
Dept. Fiscal
Management
General
Admin
Govt. Facility
Maintenance Not in Use
-$ -$ -$ -$ $ 10,142 -$
-$ -$ -$ -$ $ 1,690 -$
-$ -$ -$ -$ -$ -$
-$ -$ -$ -$ $ 1,268 -$
-$ -$ -$ -$ $ 6,762 -$
-$ -$ -$ -$ $ 2,134 -$
-$ $ 26,729 $ 29,961 -$ $ 2,231 -$
-$ $ 6,075 $ 8,186 -$ $ 507 -$
-$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$
-$ -$ -$ -$ $ 423 -$
-$ -$ -$ -$ $ 5,071 -$
-$ -$ -$ -$ $ 2,536 -$
-$ -$ -$ -$ $ 1,669 -$
-$ -$ -$ -$ $ 58,319 -$
-$ -$ -$ -$ $ 38,879 -$
-$ 116,434 $ $ 77,486 -$ $ 9,720 -$
-$ $ 17,212 $ 32,431 -$ $ 1,437 -$
-$ $ 60,748 $ 79,013 -$ $ 5,071 -$
-$ $ 51,231 $ 51,353 -$ $ 4,277 -$
-$ 278,429 $ $ 278,429 -$ 152,137 $ -$
Public Works - Corporation Yard Public Works - Governmental Building

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 7
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 No. Title No. Title No. Title
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer
2 General Government
3 Planning
4 Building
5 Engineering
6 Fire & Prevention
7 Police
8 Public Works
9 Public Works - Community Facilities
10 Public Works - Water Utility
11 Public Works - Wastewater Utility
Grand Total
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
Fund Organization Classification for Indirect Rates
General
Admin
Personnel
Services
Info. Tech.

Services Fiscal Services Facilities Services
Admin.

Services
-$ -$ $ 273 $ 199 $ 273 $ 66 $ 33,468
-$ $ 2,785 $ 46 $ 522 $ 46 $ 174 $ 46,560
-$ -$ -$ $ 795 -$ $ 265 $ 47,366
-$ $ 2,796 $ 34 $ 354 $ 34 $ 118 $ 35,361
-$ $ 8,472 $ 182 $ 1,607 $ 182 $ 536 $ 147,110
-$ $ 438 $ 58 $ 361 $ 58 $ 120 $ 32,340
-$ $ 438 $ 60 $ 686 $ 60 $ 229 $ 105,601
-$ -$ $ 14 $ 188 $ 14 $ 63 $ 28,026
-$ -$ -$ $ 205 -$ $ 68 $ 12,183
-$ $ 2,081 -$ $ 471 -$ $ 157 $ 244,115
-$ $ 139 $ 11 $ 624 $ 11 $ 208 $ 41,815
-$ $ 5,957 $ 137 $ 910 $ 137 $ 303 $ 91,860
-$ $ 1,392 $ 68 $ 331 $ 68 $ 110 $ 35,928
-$ -$ $ 45 $ 359 $ 45 $ 120 $ 26,933
-$ $ 7,379 $ 1,572 $ 2,285 $ 1,572 $ 762 $ 287,477
-$ $ 59,427 $ 1,048 $ 6,761 $ 1,048 $ 2,254 $ 726,984
-$ $ 12,848 $ 262 $ 1,791 $ 262 $ 597 $ 380,159
-$ $ 2,329 $ 39 $ 823 $ 39 $ 274 $ 115,471
-$ $ 8,016 $ 137 $ 3,088 $ 137 $ 1,029 $ 748,472
-$ $ 7,302 $ 115 $ 4,639 $ 115 $ 1,546 $ 801,858
-$ 121,800 $ $ 4,100 $ 27,000 $ 4,100 $ 9,000 $ 3,989,087 Reconciles to Total on Exhibit 6? Yes
Non Departmental
Grand Total
Allocation

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 8 `
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 No. Title No. Title No. Title General
Admin
Admin.

Oversight
General Fiscal
Oversight
Capital Fiscal
Oversight
General
Admin
Admin.

Management
General Fiscal
Management
Capital Fiscal
Management
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer -$ $ 163 $ 178 $ 5,837 -$ $ 227 $ 248 $ 8,121 2 General Government -$ $ 11 $ 236 -$ -$ $ 15 $ 329 -$
3 Planning -$ $ 466 $ 345 -$ -$ $ 649 $ 480 -$
4 Building -$ $ 109 $ 125 -$ -$ $ 152 $ 174 -$
5 Engineering -$ -$ $ 136 -$ -$ -$ $ 189 -$
6 Fire & Prevention -$ $ 578 $ 866 -$ -$ $ 804 $ 1,205 -$ 7 Police -$ $ 4,653 $ 2,562 -$ -$ $ 6,473 $ 3,564 -$
8 Public Works -$ $ 1,006 $ 678 -$ -$ $ 1,399 $ 944 -$
9 Public Works - Community Facilities -$ $ 182 $ 312 -$ -$ $ 254 $ 434 -$ 10 Public Works - Water Utility -$ $ 628 $ 1,170 $ 5,377 -$ $ 873 $ 1,628 $ 7,481 11 Public Works - Wastewater Utility -$ $ 572 $ 1,758 $ 5,519 -$ $ 795 $ 2,445 $ 7,679 Grand Total -$ $ 8,367 $ 8,367 $ 16,734 -$ $ 11,640 $ 11,640 $ 23,280 City Manager
Allocation of Remaining Central Services Expense
to Direct Service Units ("Second Allocation")
Fund Organization Classification for Indirect Rates City Council

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 8
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 No. Title No. Title No. Title
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer
2 General Government
3 Planning
4 Building
5 Engineering
6 Fire & Prevention
7 Police
8 Public Works
9 Public Works - Community Facilities
10 Public Works - Water Utility
11 Public Works - Wastewater Utility
Grand Total
Allocation of Remaining Central Services Expense
to Direct Service Units ("Second Allocation")
Fund Organization Classification for Indirect Rates
General
Admin
Citywide
Service Not in Use General Admin
Citywide
Service Not in Use
-$ $ 1,010 -$ -$ $ 754 -$
-$ $ 1,338 -$ -$ $ 999 -$
-$ $ 1,953 -$ -$ $ 1,458 -$
-$ $ 710 -$ -$ $ 530 -$
-$ $ 771 -$ -$ $ 575 -$
-$ $ 4,902 -$ -$ $ 3,659 -$
-$ $ 14,503 -$ -$ $ 10,827 -$
-$ $ 3,841 -$ -$ $ 2,868 -$
-$ $ 1,766 -$ -$ $ 1,318 -$
-$ $ 6,624 -$ -$ $ 4,945 -$
-$ $ 9,950 -$ -$ $ 7,428 -$
-$ $ 47,366 -$ -$ $ 35,361 -$
City Attorney City Clerk

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 8
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 No. Title No. Title No. Title
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer
2 General Government
3 Planning
4 Building
5 Engineering
6 Fire & Prevention
7 Police
8 Public Works
9 Public Works - Community Facilities
10 Public Works - Water Utility
11 Public Works - Wastewater Utility
Grand Total
Allocation of Remaining Central Services Expense
to Direct Service Units ("Second Allocation")
Fund Organization Classification for Indirect Rates
General
Admin
Citywide
Accounting /
Budget
Utility Billing
& Support Payroll Accounts Payable
Accounts
Receivable /
Cash Receipts
Information
Technology
Mgmt.

Human
Resources
-$ $ 1,185 -$ $ 196 $ 481 -$ -$ $ 301
-$ $ 1,571 -$ $ 13 $ 311 $ 115 $ 53 $ 20
-$ $ 2,292 -$ $ 560 $ 450 $ 22 $ 636 $ 862
-$ $ 833 -$ $ 131 $ 462 $ 251 $ 318 $ 202
-$ $ 904 -$ -$ $ 279 $ 26 $ 209 -$
-$ $ 5,753 -$ $ 694 $ 770 $ 25 $ 7,311 $ 1,068
-$ $ 17,021 -$ $ 5,592 $ 780 $ 57 $ 4,874 $ 8,602
-$ $ 4,508 -$ $ 1,209 $ 1,133 $ 5 $ 1,219 $ 1,860
-$ $ 2,072 -$ $ 219 $ 628 -$ $ 180 $ 337
-$ $ 7,774 $ 18,098 $ 754 $ 2,317 $ 1,933 $ 636 $ 1,160 -$ $ 11,677 $ 18,098 $ 687 $ 1,190 $ 2,594 $ 536 $ 1,057 -$ $ 55,590 $ 36,196 $ 10,056 $ 8,799 $ 5,028 $ 15,972 $ 15,470 Finance / Admin. Services

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 8
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 No. Title No. Title No. Title
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer
2 General Government
3 Planning
4 Building
5 Engineering
6 Fire & Prevention
7 Police
8 Public Works
9 Public Works - Community Facilities
10 Public Works - Water Utility
11 Public Works - Wastewater Utility
Grand Total
Allocation of Remaining Central Services Expense
to Direct Service Units ("Second Allocation")
Fund Organization Classification for Indirect Rates
General
Admin
Technical
Support - Public
Projects
Not in Use
-$ $ 11,282 -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ $ 10,392 -$
-$ $ 10,667 -$
-$ $ 32,340 -$
Engineering

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 8
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 No. Title No. Title No. Title
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer
2 General Government
3 Planning
4 Building
5 Engineering
6 Fire & Prevention
7 Police
8 Public Works
9 Public Works - Community Facilities
10 Public Works - Water Utility
11 Public Works - Wastewater Utility
Grand Total
Allocation of Remaining Central Services Expense
to Direct Service Units ("Second Allocation")
Fund Organization Classification for Indirect Rates
General
Admin
Dept. Admin.

Management
Dept. Fiscal
Management
General
Admin
Govt. Facility
Maintenance Not in Use
-$ -$ -$ -$ -$ -$
-$ -$ -$ -$ $ 93 -$
-$ -$ -$ -$ $ 1,116 -$
-$ -$ -$ -$ $ 558 -$
-$ -$ -$ -$ $ 367 -$
-$ -$ -$ -$ $ 12,829 -$
-$ -$ -$ -$ $ 8,553 -$
-$ $ 25,029 $ 17,027 -$ $ 2,138 -$
-$ $ 3,700 $ 7,126 -$ $ 316 -$
-$ $ 13,059 $ 17,363 -$ $ 1,116 -$
-$ $ 11,013 $ 11,284 -$ $ 941 -$
-$ $ 52,800 $ 52,800 -$ $ 28,026 -$
Public Works - Corporation Yard Public Works - Governmental Building

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 8
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 No. Title No. Title No. Title
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer
2 General Government
3 Planning
4 Building
5 Engineering
6 Fire & Prevention
7 Police
8 Public Works
9 Public Works - Community Facilities
10 Public Works - Water Utility
11 Public Works - Wastewater Utility
Grand Total
Allocation of Remaining Central Services Expense
to Direct Service Units ("Second Allocation")
Fund Organization Classification for Indirect Rates
General
Admin
Personnel
Services
Info. Tech.

Services Fiscal Services Facilities Services
Admin.

Services
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$ $ 174 -$ $ 42 -$ $ 14 $ 30,213
-$ $ 12 $ 1 $ 56 $ 1 $ 19 $ 5,194
-$ $ 498 $ 12 $ 82 $ 12 $ 27 $ 11,918
-$ $ 116 $ 6 $ 30 $ 6 $ 10 $ 4,722
-$ -$ $ 4 $ 32 $ 4 $ 11 $ 3,507
-$ $ 617 $ 138 $ 205 $ 138 $ 68 $ 41,629
-$ $ 4,971 $ 92 $ 607 $ 92 $ 202 $ 94,023
-$ $ 1,075 $ 23 $ 161 $ 23 $ 54 $ 66,198
-$ $ 195 $ 3 $ 74 $ 3 $ 25 $ 19,144
-$ $ 671 $ 12 $ 277 $ 12 $ 92 $ 104,391
-$ $ 611 $ 10 $ 416 $ 10 $ 139 $ 107,076
-$ $ 8,939 $ 301 $ 1,982 $ 301 $ 661 $ 488,015
Reconciles to Total on Exhibit 6? Yes
Non Departmental
Grand Total
Allocation

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 9a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 No. Title No. Title No. Title General
Admin
Admin.

Oversight
General Fiscal
Oversight
Capital Fiscal
Oversight
General
Admin
Admin.

Management
General Fiscal
Management
Capital Fiscal
Management
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer -$ $ 853 $ 882 $ 34,008 -$ $ 2,036 $ 2,095 $ 82,011 2 General Government -$ $ 57 $ 1,170 -$ -$ $ 136 $ 2,777 -$ 3 Planning -$ $ 2,441 $ 1,706 -$ -$ $ 5,828 $ 4,051 -$
4 Building -$ $ 571 $ 620 -$ -$ $ 1,362 $ 1,472 -$
5 Engineering -$ -$ $ 673 -$ -$ -$ $ 1,599 -$
6 Fire & Prevention -$ $ 3,024 $ 4,283 -$ -$ $ 7,220 $ 10,169 -$ 7 Police -$ $ 24,353 $ 12,673 -$ -$ $ 58,147 $ 30,087 -$ 8 Public Works -$ $ 5,265 $ 3,357 -$ -$ $ 12,571 $ 7,968 -$ 9 Public Works - Community Facilities -$ $ 954 $ 1,543 -$ -$ $ 2,279 $ 3,663 -$ 10 Public Works - Water Utility -$ $ 3,285 $ 5,788 $ 31,326 -$ $ 7,844 $ 13,742 $ 75,545 11 Public Works - Wastewater Utility -$ $ 2,993 $ 8,695 $ 32,155 -$ $ 7,145 $ 20,641 $ 77,544 Grand Total -$ $ 43,796 $ 41,391 $ 97,489 -$ 104,568 $ $ 98,262 $ 235,100 City Manager
Total Allocation of Central Services Expense
to Direct Service Units
Fund Organization Classification for Indirect Rates City Council

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 9a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 No. Title No. Title No. Title
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer
2 General Government
3 Planning
4 Building
5 Engineering
6 Fire & Prevention
7 Police
8 Public Works
9 Public Works - Community Facilities
10 Public Works - Water Utility
11 Public Works - Wastewater Utility
Grand Total
Total Allocation of Central Services Expense
to Direct Service Units
Fund Organization Classification for Indirect Rates
General
Admin
Citywide
Service Not in Use General Admin
Citywide
Service Not in Use
-$ $ 12,259 -$ -$ $ 5,765 -$
-$ $ 16,251 -$ -$ $ 7,642 -$
-$ $ 23,707 -$ -$ $ 11,148 -$
-$ $ 8,616 -$ -$ $ 4,052 -$
-$ $ 9,356 -$ -$ $ 4,400 -$
-$ $ 59,514 -$ -$ $ 27,987 -$
-$ 176,087 $ -$ -$ $ 82,808 -$
-$ $ 46,636 -$ -$ $ 21,931 -$
-$ $ 21,436 -$ -$ $ 10,081 -$
-$ $ 80,426 -$ -$ $ 37,822 -$
-$ 120,807 $ -$ -$ $ 56,811 -$
-$ 575,095 $ -$ -$ 270,447 $ -$
City Attorney City Clerk

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 9a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 No. Title No. Title No. Title
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer
2 General Government
3 Planning
4 Building
5 Engineering
6 Fire & Prevention
7 Police
8 Public Works
9 Public Works - Community Facilities
10 Public Works - Water Utility
11 Public Works - Wastewater Utility
Grand Total
Total Allocation of Central Services Expense
to Direct Service Units
Fund Organization Classification for Indirect Rates
General
Admin
Citywide
Accounting /
Budget
Utility Billing
& Support Payroll Accounts Payable
Accounts
Receivable /
Cash Receipts
Information
Technology
Mgmt.

Human
Resources
-$ $ 9,773 -$ $ 1,718 $ 3,944 -$ -$ $ 2,644
-$ $ 12,955 -$ $ 115 $ 2,549 $ 1,134 $ 446 $ 177
-$ $ 18,899 -$ $ 4,918 $ 3,688 $ 212 $ 5,353 $ 7,566
-$ $ 6,868 -$ $ 1,150 $ 3,787 $ 2,475 $ 2,677 $ 1,769
-$ $ 7,459 -$ -$ $ 2,284 $ 252 $ 1,762 -$
-$ $ 47,444 -$ $ 6,092 $ 6,309 $ 248 $ 61,562 $ 9,372
-$ 140,374 $ -$ $ 49,065 $ 6,391 $ 564 $ 41,041 $ 75,482 -$ $ 37,177 -$ $ 10,608 $ 9,283 $ 52 $ 10,260 $ 16,319
-$ $ 17,089 -$ $ 1,923 $ 5,147 -$ $ 1,517 $ 2,958
-$ $ 64,114 $ 178,464 $ 6,618 $ 18,989 $ 19,064 $ 5,353 $ 10,182 -$ $ 96,306 $ 178,464 $ 6,029 $ 9,752 $ 25,577 $ 4,515 $ 9,275 -$ 458,458 $ $ 356,927 $ 88,237 $ 72,122 $ 49,579 $ 134,487 $ 135,742 Finance / Admin. Services

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 9a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 No. Title No. Title No. Title
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer
2 General Government
3 Planning
4 Building
5 Engineering
6 Fire & Prevention
7 Police
8 Public Works
9 Public Works - Community Facilities
10 Public Works - Water Utility
11 Public Works - Wastewater Utility
Grand Total
Total Allocation of Central Services Expense
to Direct Service Units
Fund Organization Classification for Indirect Rates
General
Admin
Technical
Support - Public
Projects
Not in Use
-$ 113,402 $ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ 104,460 $ -$
-$ 107,224 $ -$
-$ 325,086 $ -$
Engineering

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 9a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 No. Title No. Title No. Title
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer
2 General Government
3 Planning
4 Building
5 Engineering
6 Fire & Prevention
7 Police
8 Public Works
9 Public Works - Community Facilities
10 Public Works - Water Utility
11 Public Works - Wastewater Utility
Grand Total
Total Allocation of Central Services Expense
to Direct Service Units
Fund Organization Classification for Indirect Rates
General
Admin
Dept. Admin.

Management
Dept. Fiscal
Management
General
Admin
Govt. Facility
Maintenance Not in Use
-$ -$ -$ -$ -$ -$
-$ -$ -$ -$ $ 516 -$
-$ -$ -$ -$ $ 6,187 -$
-$ -$ -$ -$ $ 3,093 -$
-$ -$ -$ -$ $ 2,036 -$
-$ -$ -$ -$ $ 71,148 -$
-$ -$ -$ -$ $ 47,432 -$
-$ 141,463 $ $ 94,513 -$ $ 11,858 -$
-$ $ 20,912 $ 39,557 -$ $ 1,753 -$
-$ $ 73,807 $ 96,375 -$ $ 6,187 -$
-$ $ 62,244 $ 62,637 -$ $ 5,218 -$
-$ 298,426 $ $ 293,083 -$ 155,428 $ -$
Public Works - Corporation Yard Public Works - Governmental Building

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 9a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 No. Title No. Title No. Title
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer
2 General Government
3 Planning
4 Building
5 Engineering
6 Fire & Prevention
7 Police
8 Public Works
9 Public Works - Community Facilities
10 Public Works - Water Utility
11 Public Works - Wastewater Utility
Grand Total
Total Allocation of Central Services Expense
to Direct Service Units
Fund Organization Classification for Indirect Rates
General
Admin
Personnel
Services
Info. Tech.

Services Fiscal Services Facilities Services
Admin.

Services
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$ $ 2,255 -$ $ 513 -$ $ 171 $ 274,328
-$ $ 151 $ 12 $ 680 $ 12 $ 227 $ 47,008
-$ $ 6,455 $ 149 $ 992 $ 149 $ 331 $ 103,779
-$ $ 1,509 $ 74 $ 361 $ 74 $ 120 $ 40,649
-$ -$ $ 49 $ 392 $ 49 $ 131 $ 30,440
-$ $ 7,996 $ 1,709 $ 2,490 $ 1,709 $ 830 $ 329,106
-$ $ 64,398 $ 1,140 $ 7,368 $ 1,140 $ 2,456 $ 821,007
-$ $ 13,923 $ 285 $ 1,951 $ 285 $ 650 $ 446,357
-$ $ 2,524 $ 42 $ 897 $ 42 $ 299 $ 134,615
-$ $ 8,687 $ 149 $ 3,365 $ 149 $ 1,122 $ 852,863
-$ $ 7,913 $ 125 $ 5,055 $ 125 $ 1,685 $ 908,934
-$ 115,810 $ $ 3,734 $ 24,064 $ 3,734 $ 8,021 $ 3,989,087 Reconciles to First Step Total on Exhibit 6? Yes
Grand Total
Allocation
Non Departmental

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 9b
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 No. Title No. Title No. Title City Council City Manager City Attorney City Clerk Finance /
Admin.

Services
Engineering
Public Works -
Corporation
Yard
Public Works -
Governmental
Building
Non
Departmental
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services -$ 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services -$ 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services -$ 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services -$ 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services -$ 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services -$ 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services -$ 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services -$ 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services -$ Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer $ 35,743 $ 86,142 $ 12,259 $ 5,765 $ 18,078 $ 113,402 -$ -$ $ 2,939 $ 274,328 2 General Government $ 1,227 $ 2,913 $ 16,251 $ 7,642 $ 17,377 -$ -$ $ 516 $ 1,082 $ 47,008 3 Planning $ 4,147 $ 9,879 $ 23,707 $ 11,148 $ 40,636 -$ -$ $ 6,187 $ 8,075 $ 103,779 4 Building $ 1,191 $ 2,834 $ 8,616 $ 4,052 $ 18,726 -$ -$ $ 3,093 $ 2,138 $ 40,649 5 Engineering $ 673 $ 1,599 $ 9,356 $ 4,400 $ 11,756 -$ -$ $ 2,036 $ 620 $ 30,440 6 Fire & Prevention $ 7,307 $ 17,388 $ 59,514 $ 27,987 $ 131,026 -$ -$ $ 71,148 $ 14,735 $ 329,106 7 Police $ 37,027 $ 88,233 $ 176,087 $ 82,808 $ 312,918 -$ -$ $ 47,432 $ 76,501 $ 821,007 8 Public Works $ 8,622 $ 20,540 $ 46,636 $ 21,931 $ 83,700 -$ 235,976 $ $ 11,858 $ 17,095 $ 446,357 9 Public Works - Community Facilities $ 2,497 $ 5,941 $ 21,436 $ 10,081 $ 28,633 -$ $ 60,469 $ 1,753 $ 3,804 $ 134,615 10 Public Works - Water Utility $ 40,400 $ 97,130 $ 80,426 $ 37,822 $ 302,785 $ 104,460 $ 170,182 $ 6,187 $ 13,471 $ 852,863 11 Public Works - Wastewater Utility $ 43,843 $ 105,330 $ 120,807 $ 56,811 $ 329,917 $ 107,224 $ 124,881 $ 5,218 $ 14,904 $ 908,934 Grand Total $ 3,989,087
Reconciles to First Step Total on Exhibit 6? Yes
Total Allocation of Central Services Expense to Direct Service Units:

Summary by Cost Center, Total Cost ($)
Fund Organization Classification for Indirect Rates Total Organization Grand Total
Allocation

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 9b
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 No. Title No. Title No. Title City Council City Manager City Attorney City Clerk Finance /
Admin.

Services
Engineering
Public Works -
Corporation
Yard
Public Works -
Governmental
Building
Non
Departmental
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services 0.0% 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services 0.0% 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services 0.0% 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services 0.0% 100 GENERAL FUND 1401 Finance / Admin. Services 1 Allocated Indirect Services 0.0% 100 GENERAL FUND 2302 Engineering 1 Allocated Indirect Services 0.0% 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services 0.0% 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services 0.0% 100 GENERAL FUND 0 Non Departmental 1 Allocated Indirect Services 0.0% Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer 13.0% 31.4% 4.5% 2.1% 6.6% 41.3% 0.0% 0.0% 1.1% 100.0% 2 General Government 2.6% 6.2% 34.6% 16.3% 37.0% 0.0% 0.0% 1.1% 2.3% 100.0% 3 Planning 4.0% 9.5% 22.8% 10.7% 39.2% 0.0% 0.0% 6.0% 7.8% 100.0% 4 Building 2.9% 7.0% 21.2% 10.0% 46.1% 0.0% 0.0% 7.6% 5.3% 100.0% 5 Engineering 2.2% 5.3% 30.7% 14.5% 38.6% 0.0% 0.0% 6.7% 2.0% 100.0% 6 Fire & Prevention 2.2% 5.3% 18.1% 8.5% 39.8% 0.0% 0.0% 21.6% 4.5% 100.0% 7 Police 4.5% 10.7% 21.4% 10.1% 38.1% 0.0% 0.0% 5.8% 9.3% 100.0% 8 Public Works 1.9% 4.6% 10.4% 4.9% 18.8% 0.0% 52.9% 2.7% 3.8% 100.0% 9 Public Works - Community Facilities 1.9% 4.4% 15.9% 7.5% 21.3% 0.0% 44.9% 1.3% 2.8% 100.0% 10 Public Works - Water Utility 4.7% 11.4% 9.4% 4.4% 35.5% 12.2% 20.0% 0.7% 1.6% 100.0% 11 Public Works - Wastewater Utility 4.8% 11.6% 13.3% 6.3% 36.3% 11.8% 13.7% 0.6% 1.6% 100.0% Grand Total
Grand Total
Allocation
Total Allocation of Central Services Expense to Direct Service Units:

Summary by Cost Center, Percentage of Total Cost (%)
Fund Organization Classification for Indirect Rates Total Organization

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 10
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Central Services Indirect Rate on Direct Salary Expense Cost Basis
Allocable Central Services Expense $ 3,989,087
less: Functions Not Appropriate for Indirect Rate
Finance / Admin. Services: Utility Billing & Support $ (320,731) Engineering: Technical Support - Public Projects $ (292,746) Public Works Corporation Yard: Department Administration $ (556,858) Net Cost Basis $ 2,818,752
Rate Basis
Citywide Expense Used as Rate Basis from Budget 2023-24:
4010 Salaries - Full Time $ 5,529,372
4011 Salaries - Part-Time $ 18,000
less: Rate Basis Included in Allocable Central Services City Council $ (18,000)
City Manager $ (240,000)
City Attorney $ -
City Clerk $ (175,528)
Finance / Admin. Services $ (469,814)
Engineering $ (40,520)
Public Works - Corporation Yard $ (267,444)
Public Works - Governmental Building $ (29,481)
Non Departmental $ -
Net Rate Basis $ 4,306,585
Indirect for Central Services, Composite for City 65.5%

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 10
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Central Services Indirect Rate on Direct Expenditure
Cost Basis
Allocable Central Services Expense (Net Cost Basis Above) $ 2,818,752 plus: Additional Adjustments
None $ -
Net Cost Basis $ 2,818,752
Rate Basis
Total Expenditures (Operations and Capital), All Funds | Budget 2023-24 $ 32,032,138 less: Exclusions
Debt Service $ (898,702)
Capital $ (1,952,430)
Depreciation $ -
Transfers & Financing Uses $ (5,473,900)
Other Adjustment $ -
Allocated Citywide Indirect Services (Net Cost Basis from Above) $ (2,818,752) [other adjustment - describe] $ -
Net Rate Basis $ 20,888,354
Indirect for Central Services, Composite for City 13.5%

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 11a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Indirect Rate Bases by Organizational Unit
No. Title No. Title No. Title Salaries - Full
Time
Salaries - PartTime Total Basis Total
Expenditures
less:

Adjustments Total Basis
Direct Services in the General Fund
100 GENERAL FUND 1001 City Council 2 General Government -$ -$ -$ $ 47,300 -$ $ 47,300 100 GENERAL FUND 1101 City Manager 2 General Government -$ -$ -$ -$ -$ -$ 100 GENERAL FUND 1201 City Attorney 2 General Government -$ -$ -$ -$ -$ -$ 100 GENERAL FUND 1301 City Clerk 2 General Government -$ -$ -$ $ 95,811 -$ $ 95,811 100 GENERAL FUND 1401 Finance / Admin. Services 2 General Government -$ -$ -$ $ 34,158 -$ $ 34,158 100 GENERAL FUND 2302 Engineering 5 Engineering -$ -$ -$ 184,851 $ -$ 184,851 $ 100 GENERAL FUND 4102 Public Works - Corporation Yard 8 Public Works -$ -$ -$ $ 59,458 -$ $ 59,458 100 GENERAL FUND 4106 Public Works - Governmental Building 8 Public Works -$ -$ -$ -$ -$ -$ 100 GENERAL FUND 0 Non Departmental 2 General Government -$ -$ -$ 123,000 $ -$ 123,000 $ 100 GENERAL FUND 2102 Planning 3 Planning $ 356,384 -$ 356,384 $ $ 639,956 -$ 639,956 $ 100 GENERAL FUND 2202 Building 4 Building $ 46,777 -$ $ 46,777 $ 245,379 -$ 245,379 $ 100 GENERAL FUND 3102 Fire & Prevention 6 Fire & Prevention $ 382,329 -$ 382,329 $ $ 1,451,303 -$ 1,451,303 $ 100 GENERAL FUND 3114 Fire & Prevention 6 Fire & Prevention -$ -$ -$ $ 26,000 -$ $ 26,000 100 GENERAL FUND 3202 Police 7 Police $ 2,291,529 $ 18,000 $ 2,309,529 $ 5,281,802 -$ 5,281,802 $ 100 GENERAL FUND 3213 Police 7 Police -$ -$ -$ $ 20,100 -$ $ 20,100 100 GENERAL FUND 4002 Senior Center 9 Public Works - Community Facilities 8,277 $ -$ $ 8,277 $ 69,572 -$ $ 69,572 100 GENERAL FUND 4104 Public Works - Parks & Landscaping 8 Public Works $ 175,454 -$ 175,454 $ $ 520,039 -$ 520,039 $ 100 GENERAL FUND 4105 Public Works - Parking Lots 8 Public Works $ 57,989 -$ $ 57,989 $ 150,103 -$ 150,103 $ 100 GENERAL FUND 4202 Public Works - Community Center 9 Public Works - Community Facilities 37,604 $ -$ $ 37,604 $ 322,830 -$ 322,830 $ 100 GENERAL FUND 4302 Public Works - Ives Pool 9 Public Works - Community Facilities 29,706 $ -$ $ 29,706 $ 210,355 -$ 210,355 $ Direct Services in Other Funds
103 Buildings,Facilities & Infrast 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 235,500 $ $ (235,500) -$ 103 Buildings,Facilities & Infrast 1001 City Council 2 General Government -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 3202 Police 7 Police -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4002 Senior Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4102 Public Works - Corporation Yard 8 Public Works -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4106 Public Works - Governmental Building 8 Public Works -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4202 PW-Community Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4302 PW-Ives Pool 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 104 Equip,Technology & Vehicles 0 Non Departmental 6 Fire & Prevention -$ -$ -$ -$ -$ -$ Fund Organization Indirect Rate Method: Direct Cost Classification for Indirect Rates (i.e., Department Description) Indirect Rate Method: Labor Cost

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 11a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Indirect Rate Bases by Organizational Unit
No. Title No. Title No. Title Salaries - Full
Time
Salaries - PartTime Total Basis Total
Expenditures
less:

Adjustments Total Basis
Fund Organization Indirect Rate Method: Direct Cost Classification for Indirect Rates (i.e., Department Description) Indirect Rate Method: Labor Cost 104 Equip,Technology & Vehicles 3102 Fire & Prevention 6 Fire & Prevention -$ -$ -$ 300,000 $ $ (300,000) -$ 104 Equip,Technology & Vehicles 3202 Police 7 Police -$ -$ -$ -$ -$ -$ 104 Equip,Technology & Vehicles 4102 Public Works - Corporation Yard 8 Public Works -$ -$ -$ -$ -$ -$ 120 Tree Replacement Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 120 Tree Replacement Fund 2102 Planning 3 Planning -$ -$ -$ $ 5,000 -$ $ 5,000 120 Tree Replacement Fund 4103 Public Works - Streets 8 Public Works -$ -$ -$ -$ -$ -$ 120 Tree Replacement Fund 4104 Public Works - Parks & Landscaping 8 Public Works -$ -$ -$ -$ -$ -$ 122 PermitTechnology Fund 2202 Building 4 Building -$ -$ -$ $ 19,100 -$ $ 19,100 123 Street Pavement Reserve 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 2,367,500 $ $ (2,367,500) -$ 123 Street Pavement Reserve 2350 Engineering 5 Engineering -$ -$ -$ -$ -$ -$ 123 Street Pavement Reserve 2351 Engineering 5 Engineering -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 251,500 $ $ (251,500) -$ 124 Measure T& Q (Y) 1001 City Council 2 General Government -$ -$ -$ $ 3,500 -$ $ 3,500 124 Measure T& Q (Y) 1101 City Manager 2 General Government -$ -$ -$ $ 48,500 -$ $ 48,500 124 Measure T& Q (Y) 1301 City Clerk 2 General Government -$ -$ -$ $ 43,500 -$ $ 43,500 124 Measure T& Q (Y) 1401 Finance 2 General Government -$ -$ -$ $ 63,500 -$ $ 63,500 124 Measure T& Q (Y) 1403 Finance 2 General Government -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 2102 Planning 3 Planning -$ -$ -$ $ 3,500 -$ $ 3,500 124 Measure T& Q (Y) 2202 Building 4 Building -$ -$ -$ $ 3,900 -$ $ 3,900 124 Measure T& Q (Y) 2302 Engineering 5 Engineering -$ -$ -$ $ 29,400 -$ $ 29,400 124 Measure T& Q (Y) 2307 Engineering 5 Engineering -$ -$ -$ $ 77,200 -$ $ 77,200 124 Measure T& Q (Y) 3102 Fire & Prevention 6 Fire & Prevention -$ -$ -$ $ 76,600 $ (70,000) $ 6,600 124 Measure T& Q (Y) 3202 Police 7 Police -$ -$ -$ 725,137 $ $ (172,830) $ 552,307 124 Measure T& Q (Y) 4002 Senior Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 4102 Public Works - Corporation Yard 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 109,974 $ -$ 109,974 $ 124 Measure T& Q (Y) 4103 Public Works - Streets 8 Public Works $ 66,220 -$ $ 66,220 $ 391,400 $ (6,300) $ 385,100 124 Measure T& Q (Y) 4104 Public Works - Parks & Landscaping 8 Public Works -$ -$ -$ 222,116 $ $ (6,300) $ 215,816 124 Measure T& Q (Y) 4106 Public Works - Governmental Building 2 General Government -$ -$ -$ $ 32,300 -$ $ 32,300 124 Measure T& Q (Y) 4202 PW-Community Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 4302 PW-Ives Pool 9 Public Works - Community Facilities -$ -$ -$ $ 65,000 $ (65,000) -$ 124 Measure T& Q (Y) 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 61,355 $ (61,355) -$ 124 Measure T& Q (Y) 9972 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 64,585 $ (64,585) -$

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 11a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Indirect Rate Bases by Organizational Unit
No. Title No. Title No. Title Salaries - Full
Time
Salaries - PartTime Total Basis Total
Expenditures
less:

Adjustments Total Basis
Fund Organization Indirect Rate Method: Direct Cost Classification for Indirect Rates (i.e., Department Description) Indirect Rate Method: Labor Cost 124 Measure T& Q (Y) 9973 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 46,300 $ (46,300) -$ 124 Measure T& Q (Y) 9974 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 9975 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 9979 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 124 Measure T& Q (Y) 9980 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 93,663 $ (93,663) -$ 125 Vehicle Abatement 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 2,000 $ (2,000) -$ 126 Tobacco Mgmnt Program Fund 3202 Police 7 Police -$ -$ -$ -$ -$ -$ 200 Gas Tax Fund 4103 Public Works - Streets 8 Public Works $ 102,853 -$ 102,853 $ $ 208,924 -$ 208,924 $ 201 Measure M-Road Mtn 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 193,000 $ $ (193,000) -$ 202 Measure M-ParkImpr Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 316,557 $ $ (316,557) -$ 203 Art In-Lieu Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 80,500 $ (50,500) $ 30,000 203 Art In-Lieu Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ -$ 204 Housing Linkage Fee Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 10,500 $ (10,500) -$ 207 Downtown Improvement District Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 8,700 -$ $ 8,700 208 General Plan Update Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 208 General Plan Update Fund 2102 Planning 3 Planning -$ -$ -$ $ 25,025 -$ $ 25,025 209 SLESF Grant Fund 3202 Police 7 Police -$ -$ -$ 100,000 $ $ (100,000) -$ 211 Transportation Grants 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 212 Park In-Lieu Fee Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 205,443 $ $ (205,443) -$ 212 Park In-Lieu Fee Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ -$ 212 Park In-Lieu Fee Fund 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 31,470 $ (31,470) -$ 213 Traffic Impact Fee Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 110,620 $ $ (110,620) -$ 215 Street Lighting Assess District 1401 Finance 2 General Government $ 9,943 -$ $ 9,943 $ 14,669 -$ $ 14,669 215 Street Lighting Assess District 4103 Public Works - Streets 8 Public Works $ 12,207 -$ $ 12,207 $ 116,514 -$ 116,514 $ 216 CDBG ADA Transitional Plan 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 203,500 $ $ (203,500) -$ 217 Road Mtn & Rehab (SB1) 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 160,680 $ $ (160,680) -$ 217 Road Mtn & Rehab (SB1) 2302 Engineering 5 Engineering -$ -$ -$ -$ -$ -$ 218 Park Land & Development Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 219 Gen Government Facilities Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 220 Fire Facilities Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 221 Stormwater Facilities Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 233 COMMUNITY FUND 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 11a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Indirect Rate Bases by Organizational Unit
No. Title No. Title No. Title Salaries - Full
Time
Salaries - PartTime Total Basis Total
Expenditures
less:

Adjustments Total Basis
Fund Organization Indirect Rate Method: Direct Cost Classification for Indirect Rates (i.e., Department Description) Indirect Rate Method: Labor Cost 240 BSCC - Wellness/Mental Health 3202 Police 7 Police -$ -$ -$ $ 7,500 -$ $ 7,500 247 Suppl Plng Grant (SB2&LEAP) 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 247 Suppl Plng Grant (SB2&LEAP) 2102 Planning 3 Planning -$ -$ -$ $ 92,600 $ (27,600) $ 65,000 401 Woodstone Ctr Assess District DS 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 401 Woodstone Ctr Assess District DS 9970 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 402 CREBS DS Fund 9973 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 40,597 $ (40,597) -$ 500 WATER FUND 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 659,010 $ $ (633,000) $ 26,010 500 WATER FUND 1001 City Council 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 19,381 -$ $ 19,381 500 WATER FUND 1101 City Manager 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 84,728 -$ $ 84,728 500 WATER FUND 1201 City Attorney 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 32,262 -$ $ 32,262 500 WATER FUND 1301 City Clerk 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 30,660 -$ $ 30,660 500 WATER FUND 1401 Finance 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 508,319 $ -$ 508,319 $ 500 WATER FUND 2102 Planning 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 31,998 -$ $ 31,998 500 WATER FUND 2202 Building 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 31,899 -$ $ 31,899 500 WATER FUND 2302 Engineering 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 162,383 $ -$ 162,383 $ 500 WATER FUND 3102 Fire & Prevention 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 101,591 $ -$ 101,591 $ 500 WATER FUND 4102 Public Works - Corporation Yard 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 295,832 $ -$ 295,832 $ 500 WATER FUND 4106 Public Works - Governmental Building 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 38,034 -$ $ 38,034 500 WATER FUND 4402 PW-Uitility 10 Public Works - Water Utility $ 291,737 -$ 291,737 $ $ 1,515,021 $ (46,500) $ 1,468,521 500 WATER FUND 9971 Debt Service 10 Public Works - Water Utility -$ -$ -$ $ 70,802 $ (70,802) -$ 500 WATER FUND 9973 Debt Service 10 Public Works - Water Utility -$ -$ -$ $ 62,047 $ (62,047) -$ 500 WATER FUND 9974 Debt Service 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 500 WATER FUND 9976 Debt Service 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 500 WATER FUND 9977 Debt Service 10 Public Works - Water Utility -$ -$ -$ $ 83,955 $ (83,955) -$ 500 WATER FUND 9980 Debt Service 10 Public Works - Water Utility -$ -$ -$ 140,494 $ $ (140,494) -$ 501 Water Enterprise Capital Proj Fund 0 Non Departmental 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 501 Water Enterprise Capital Proj Fund 2350 Engineering 10 Public Works - Water Utility -$ -$ -$ $ 82,000 $ (82,000) -$ 501 Water Enterprise Capital Proj Fund 2351 Engineering 10 Public Works - Water Utility -$ -$ -$ 551,000 $ $ (551,000) -$ 501 Water Enterprise Capital Proj Fund 4150 Public Works 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 501 Water Enterprise Capital Proj Fund 4151 Public Works 10 Public Works - Water Utility -$ -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 632,010 $ $ (606,000) $ 26,010 510 WasteWater Enterprise Fund 1001 City Council 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 22,612 -$ $ 22,612

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 11a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Indirect Rate Bases by Organizational Unit
No. Title No. Title No. Title Salaries - Full
Time
Salaries - PartTime Total Basis Total
Expenditures
less:

Adjustments Total Basis
Fund Organization Indirect Rate Method: Direct Cost Classification for Indirect Rates (i.e., Department Description) Indirect Rate Method: Labor Cost 510 WasteWater Enterprise Fund 1101 City Manager 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 84,728 -$ $ 84,728 510 WasteWater Enterprise Fund 1201 City Attorney 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 19,357 -$ $ 19,357 510 WasteWater Enterprise Fund 1301 City Clerk 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 26,827 -$ $ 26,827 510 WasteWater Enterprise Fund 1401 Finance 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 494,942 $ -$ 494,942 $ 510 WasteWater Enterprise Fund 2102 Planning 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 19,199 -$ $ 19,199 510 WasteWater Enterprise Fund 2202 Building 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 31,899 -$ $ 31,899 510 WasteWater Enterprise Fund 2302 Engineering 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 133,727 $ -$ 133,727 $ 510 WasteWater Enterprise Fund 4102 Public Works - Corporation Yard 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 215,711 $ -$ 215,711 $ 510 WasteWater Enterprise Fund 4106 Public Works - Governmental Building 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ 38,034 -$ $ 38,034 510 WasteWater Enterprise Fund 4402 PW-Uitility 11 Public Works - Wastewater Utility 256,362 $ -$ 256,362 $ $ 1,000,930 $ (46,500) $ 954,430 510 WasteWater Enterprise Fund 4502 PW Subregional O&M 11 Public Works - Wastewater Utility -$ -$ -$ 1,952,850 $ -$ 1,952,850 $ 510 WasteWater Enterprise Fund 9971 Debt Service 11 Public Works - Wastewater Utility -$ -$ -$ $ 62,940 $ (62,940) -$ 510 WasteWater Enterprise Fund 9974 Debt Service 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 9980 Debt Service 11 Public Works - Wastewater Utility -$ -$ -$ 140,494 $ $ (140,494) -$ 511 Sewer Enterprise Capital Proj Fund 0 Non Departmental 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 2350 Engineering 11 Public Works - Wastewater Utility -$ -$ -$ $ 22,000 $ (22,000) -$ 511 Sewer Enterprise Capital Proj Fund 2351 Engineering 11 Public Works - Wastewater Utility -$ -$ -$ 584,000 $ $ (584,000) -$ 511 Sewer Enterprise Capital Proj Fund 4150 Public Works 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 4151 Public Works 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ -$ 601 Insurance & Benefit-ISF 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ 1,308,530 $ -$ 1,308,530 $ 700 General Capital Projects 2150 Planning 3 Planning -$ -$ -$ -$ -$ -$ 700 General Capital Projects 2350 Engineering 5 Engineering -$ -$ -$ -$ -$ -$ 700 General Capital Projects 2351 Engineering 5 Engineering -$ -$ -$ -$ -$ -$ 700 General Capital Projects 4151 Public Works 8 Public Works -$ -$ -$ -$ -$ -$ 800 General Fixed Assets 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 11b
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 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 / CIP, ISF, Transfer $ 274,328 n/a n/a
1 Allocated Indirect Services n/a n/a n/a
2 General Government $ 47,008 n/a n/a
3 Planning $ 103,779 29% 14.1%
4 Building $ 40,649 87% 15.1%
5 Engineering $ 30,440 0% 10.4%
6 Fire & Prevention $ 329,106 86% 22.2%
7 Police $ 821,007 36% 14.0%
8 Public Works $ 446,357 108% 27.0%
9 Public Works - Community Facilities $ 134,615 178% 22.3% 10 Public Works - Water Utility $ 852,863 292% 58.1%
11 Public Works - Wastewater Utility $ 908,934 355% 31.3% Grand Total and Composite for City $ 3,989,087 65% 13.5% [a] Direct Salary Expense = Salaries - Full Time and Salaries - Part-Time. [b] Direct Expense = Total expenditure net of debt service, capital, depreciation, transfers/financing uses.

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.

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 12a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 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
100 GENERAL FUND 1001 City Council 2 General Government n/a $ 47,300 -$ 100 GENERAL FUND 1101 City Manager 2 General Government n/a -$ -$ 100 GENERAL FUND 1201 City Attorney 2 General Government n/a -$ -$ 100 GENERAL FUND 1301 City Clerk 2 General Government n/a $ 95,811 -$ 100 GENERAL FUND 1401 Finance / Admin. Services 2 General Government n/a $ 34,158 -$ 100 GENERAL FUND 2302 Engineering 5 Engineering 10.4% $ 184,851 $ 19,307 100 GENERAL FUND 4102 Public Works - Corporation Yard 8 Public Works 27.0% $ 59,458 $ 16,027 100 GENERAL FUND 4106 Public Works - Governmental Building 8 Public Works 27.0% -$ -$ 100 GENERAL FUND 0 Non Departmental 2 General Government n/a $ 123,000 -$ 100 GENERAL FUND 2102 Planning 3 Planning 14.1% $ 639,956 $ 89,933 100 GENERAL FUND 2202 Building 4 Building 15.1% $ 245,379 $ 37,166 100 GENERAL FUND 3102 Fire & Prevention 6 Fire & Prevention 22.2% 1,451,303 $ $ 321,876 100 GENERAL FUND 3114 Fire & Prevention 6 Fire & Prevention 22.2% $ 26,000 $ 5,766 100 GENERAL FUND 3202 Police 7 Police 14.0% 5,281,802 $ $ 739,783 100 GENERAL FUND 3213 Police 7 Police 14.0% $ 20,100 $ 2,815 100 GENERAL FUND 4002 Senior Center 9 Public Works - Community Facilities 22.3% $ 69,572 $ 15,538 100 GENERAL FUND 4104 Public Works - Parks & Landscaping 8 Public Works 27.0% $ 520,039 $ 140,175 100 GENERAL FUND 4105 Public Works - Parking Lots 8 Public Works 27.0% $ 150,103 $ 40,460 100 GENERAL FUND 4202 Public Works - Community Center 9 Public Works - Community Facilities 22.3% $ 322,830 $ 72,099 100 GENERAL FUND 4302 Public Works - Ives Pool 9 Public Works - Community Facilities 22.3% $ 210,355 $ 46,979 Direct Services in Other Funds
103 Buildings,Facilities & Infrast 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 103 Buildings,Facilities & Infrast 1001 City Council 2 General Government n/a -$ -$ 103 Buildings,Facilities & Infrast 3202 Police 7 Police 14.0% -$ -$ 103 Buildings,Facilities & Infrast 4002 Senior Center 9 Public Works - Community Facilities 22.3% -$ -$ 103 Buildings,Facilities & Infrast 4102 Public Works - Corporation Yard 8 Public Works 27.0% -$ -$ 103 Buildings,Facilities & Infrast 4106 Public Works - Governmental Building 8 Public Works 27.0% -$ -$ 103 Buildings,Facilities & Infrast 4202 PW-Community Center 9 Public Works - Community Facilities 22.3% -$ -$ 103 Buildings,Facilities & Infrast 4302 PW-Ives Pool 9 Public Works - Community Facilities 22.3% -$ -$ 104 Equip,Technology & Vehicles 0 Non Departmental 6 Fire & Prevention 22.2% -$ -$ Fund Organization Classification for Indirect Rates
(i.e., Department Description) Indirect Rate Method: Direct Cost

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 12a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 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 104 Equip,Technology & Vehicles 3102 Fire & Prevention 6 Fire & Prevention 22.2% -$ -$ 104 Equip,Technology & Vehicles 3202 Police 7 Police 14.0% -$ -$ 104 Equip,Technology & Vehicles 4102 Public Works - Corporation Yard 8 Public Works 27.0% -$ -$ 120 Tree Replacement Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 120 Tree Replacement Fund 2102 Planning 3 Planning 14.1% $ 5,000 $ 703 120 Tree Replacement Fund 4103 Public Works - Streets 8 Public Works 27.0% -$ -$ 120 Tree Replacement Fund 4104 Public Works - Parks & Landscaping 8 Public Works 27.0% -$ -$ 122 PermitTechnology Fund 2202 Building 4 Building 15.1% $ 19,100 $ 2,893 123 Street Pavement Reserve 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 123 Street Pavement Reserve 2350 Engineering 5 Engineering 10.4% -$ -$ 123 Street Pavement Reserve 2351 Engineering 5 Engineering 10.4% -$ -$ 124 Measure T& Q (Y) 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 124 Measure T& Q (Y) 1001 City Council 2 General Government n/a $ 3,500 -$ 124 Measure T& Q (Y) 1101 City Manager 2 General Government n/a $ 48,500 -$ 124 Measure T& Q (Y) 1301 City Clerk 2 General Government n/a $ 43,500 -$ 124 Measure T& Q (Y) 1401 Finance 2 General Government n/a $ 63,500 -$ 124 Measure T& Q (Y) 1403 Finance 2 General Government n/a -$ -$ 124 Measure T& Q (Y) 2102 Planning 3 Planning 14.1% $ 3,500 $ 492 124 Measure T& Q (Y) 2202 Building 4 Building 15.1% $ 3,900 $ 591 124 Measure T& Q (Y) 2302 Engineering 5 Engineering 10.4% $ 29,400 $ 3,071 124 Measure T& Q (Y) 2307 Engineering 5 Engineering 10.4% $ 77,200 $ 8,063 124 Measure T& Q (Y) 3102 Fire & Prevention 6 Fire & Prevention 22.2% $ 6,600 $ 1,464 124 Measure T& Q (Y) 3202 Police 7 Police 14.0% $ 552,307 $ 77,358 124 Measure T& Q (Y) 4002 Senior Center 9 Public Works - Community Facilities 22.3% -$ -$ 124 Measure T& Q (Y) 4102 Public Works - Corporation Yard 0 Unclassified / CIP, ISF, Transfer n/a $ 109,974 -$ 124 Measure T& Q (Y) 4103 Public Works - Streets 8 Public Works 27.0% $ 385,100 $ 103,802 124 Measure T& Q (Y) 4104 Public Works - Parks & Landscaping 8 Public Works 27.0% $ 215,816 $ 58,173 124 Measure T& Q (Y) 4106 Public Works - Governmental Building 2 General Government n/a $ 32,300 -$ 124 Measure T& Q (Y) 4202 PW-Community Center 9 Public Works - Community Facilities 22.3% -$ -$ 124 Measure T& Q (Y) 4302 PW-Ives Pool 9 Public Works - Community Facilities 22.3% -$ -$ 124 Measure T& Q (Y) 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 124 Measure T& Q (Y) 9972 Debt Service 0 Unclassified / CIP, ISF, Transfer n/a -$ -$

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 12a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 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 124 Measure T& Q (Y) 9973 Debt Service 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 124 Measure T& Q (Y) 9974 Debt Service 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 124 Measure T& Q (Y) 9975 Debt Service 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 124 Measure T& Q (Y) 9979 Debt Service 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 124 Measure T& Q (Y) 9980 Debt Service 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 125 Vehicle Abatement 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 126 Tobacco Mgmnt Program Fund 3202 Police 7 Police 14.0% -$ -$ 200 Gas Tax Fund 4103 Public Works - Streets 8 Public Works 27.0% $ 208,924 $ 56,315 201 Measure M-Road Mtn 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 202 Measure M-ParkImpr Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 203 Art In-Lieu Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ 30,000 -$ 203 Art In-Lieu Fund 2102 Planning 3 Planning 14.1% -$ -$ 204 Housing Linkage Fee Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 207 Downtown Improvement District Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ 8,700 -$ 208 General Plan Update Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 208 General Plan Update Fund 2102 Planning 3 Planning 14.1% $ 25,025 $ 3,517 209 SLESF Grant Fund 3202 Police 7 Police 14.0% -$ -$
211 Transportation Grants 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 212 Park In-Lieu Fee Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 212 Park In-Lieu Fee Fund 2102 Planning 3 Planning 14.1% -$ -$ 212 Park In-Lieu Fee Fund 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 213 Traffic Impact Fee Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 215 Street Lighting Assess District 1401 Finance 2 General Government n/a $ 14,669 -$ 215 Street Lighting Assess District 4103 Public Works - Streets 8 Public Works 27.0% $ 116,514 $ 31,406 216 CDBG ADA Transitional Plan 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 217 Road Mtn & Rehab (SB1) 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 217 Road Mtn & Rehab (SB1) 2302 Engineering 5 Engineering 10.4% -$ -$ 218 Park Land & Development Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 219 Gen Government Facilities Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 220 Fire Facilities Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 221 Stormwater Facilities Fee 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 233 COMMUNITY FUND 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 12a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 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 240 BSCC - Wellness/Mental Health 3202 Police 7 Police 14.0% $ 7,500 $ 1,050 247 Suppl Plng Grant (SB2&LEAP) 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 247 Suppl Plng Grant (SB2&LEAP) 2102 Planning 3 Planning 14.1% $ 65,000 $ 9,134 401 Woodstone Ctr Assess District DS 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 401 Woodstone Ctr Assess District DS 9970 Debt Service 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 402 CREBS DS Fund 9973 Debt Service 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ 500 WATER FUND 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ 26,010 -$ 500 WATER FUND 1001 City Council 0 Unclassified / CIP, ISF, Transfer n/a $ 19,381 -$ 500 WATER FUND 1101 City Manager 0 Unclassified / CIP, ISF, Transfer n/a $ 84,728 -$ 500 WATER FUND 1201 City Attorney 0 Unclassified / CIP, ISF, Transfer n/a $ 32,262 -$ 500 WATER FUND 1301 City Clerk 0 Unclassified / CIP, ISF, Transfer n/a $ 30,660 -$ 500 WATER FUND 1401 Finance 0 Unclassified / CIP, ISF, Transfer n/a $ 508,319 -$ 500 WATER FUND 2102 Planning 0 Unclassified / CIP, ISF, Transfer n/a $ 31,998 -$ 500 WATER FUND 2202 Building 0 Unclassified / CIP, ISF, Transfer n/a $ 31,899 -$ 500 WATER FUND 2302 Engineering 0 Unclassified / CIP, ISF, Transfer n/a $ 162,383 -$ 500 WATER FUND 3102 Fire & Prevention 0 Unclassified / CIP, ISF, Transfer n/a $ 101,591 -$ 500 WATER FUND 4102 Public Works - Corporation Yard 0 Unclassified / CIP, ISF, Transfer n/a $ 295,832 -$ 500 WATER FUND 4106 Public Works - Governmental Building 0 Unclassified / CIP, ISF, Transfer n/a $ 38,034 -$ 500 WATER FUND 4402 PW-Uitility 10 Public Works - Water Utility 58.1% 1,468,521 $ $ 852,863 500 WATER FUND 9971 Debt Service 10 Public Works - Water Utility 58.1% -$ -$ 500 WATER FUND 9973 Debt Service 10 Public Works - Water Utility 58.1% -$ -$ 500 WATER FUND 9974 Debt Service 10 Public Works - Water Utility 58.1% -$ -$ 500 WATER FUND 9976 Debt Service 10 Public Works - Water Utility 58.1% -$ -$ 500 WATER FUND 9977 Debt Service 10 Public Works - Water Utility 58.1% -$ -$ 500 WATER FUND 9980 Debt Service 10 Public Works - Water Utility 58.1% -$ -$ 501 Water Enterprise Capital Proj Fund 0 Non Departmental 10 Public Works - Water Utility 58.1% -$ -$ 501 Water Enterprise Capital Proj Fund 2350 Engineering 10 Public Works - Water Utility 58.1% -$ -$ 501 Water Enterprise Capital Proj Fund 2351 Engineering 10 Public Works - Water Utility 58.1% -$ -$ 501 Water Enterprise Capital Proj Fund 4150 Public Works 10 Public Works - Water Utility 58.1% -$ -$ 501 Water Enterprise Capital Proj Fund 4151 Public Works 10 Public Works - Water Utility 58.1% -$ -$ 510 WasteWater Enterprise Fund 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ 26,010 -$ 510 WasteWater Enterprise Fund 1001 City Council 0 Unclassified / CIP, ISF, Transfer n/a $ 22,612 -$

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 12a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 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 510 WasteWater Enterprise Fund 1101 City Manager 0 Unclassified / CIP, ISF, Transfer n/a $ 84,728 -$ 510 WasteWater Enterprise Fund 1201 City Attorney 0 Unclassified / CIP, ISF, Transfer n/a $ 19,357 -$ 510 WasteWater Enterprise Fund 1301 City Clerk 0 Unclassified / CIP, ISF, Transfer n/a $ 26,827 -$ 510 WasteWater Enterprise Fund 1401 Finance 0 Unclassified / CIP, ISF, Transfer n/a $ 494,942 -$ 510 WasteWater Enterprise Fund 2102 Planning 0 Unclassified / CIP, ISF, Transfer n/a $ 19,199 -$ 510 WasteWater Enterprise Fund 2202 Building 0 Unclassified / CIP, ISF, Transfer n/a $ 31,899 -$ 510 WasteWater Enterprise Fund 2302 Engineering 0 Unclassified / CIP, ISF, Transfer n/a $ 133,727 -$ 510 WasteWater Enterprise Fund 4102 Public Works - Corporation Yard 0 Unclassified / CIP, ISF, Transfer n/a $ 215,711 -$ 510 WasteWater Enterprise Fund 4106 Public Works - Governmental Building 0 Unclassified / CIP, ISF, Transfer n/a $ 38,034 -$ 510 WasteWater Enterprise Fund 4402 PW-Uitility 11 Public Works - Wastewater Utility 31.3% $ 954,430 $ 298,394 510 WasteWater Enterprise Fund 4502 PW Subregional O&M 11 Public Works - Wastewater Utility 31.3% 1,952,850 $ $ 610,540 510 WasteWater Enterprise Fund 9971 Debt Service 11 Public Works - Wastewater Utility 31.3% -$ -$ 510 WasteWater Enterprise Fund 9974 Debt Service 11 Public Works - Wastewater Utility 31.3% -$ -$ 510 WasteWater Enterprise Fund 9980 Debt Service 11 Public Works - Wastewater Utility 31.3% -$ -$ 511 Sewer Enterprise Capital Proj Fund 0 Non Departmental 11 Public Works - Wastewater Utility 31.3% -$ -$ 511 Sewer Enterprise Capital Proj Fund 2350 Engineering 11 Public Works - Wastewater Utility 31.3% -$ -$ 511 Sewer Enterprise Capital Proj Fund 2351 Engineering 11 Public Works - Wastewater Utility 31.3% -$ -$ 511 Sewer Enterprise Capital Proj Fund 4150 Public Works 11 Public Works - Wastewater Utility 31.3% -$ -$ 511 Sewer Enterprise Capital Proj Fund 4151 Public Works 11 Public Works - Wastewater Utility 31.3% -$ -$ 601 Insurance & Benefit-ISF 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a 1,308,530 $ -$ 700 General Capital Projects 2150 Planning 3 Planning 14.1% -$ -$ 700 General Capital Projects 2350 Engineering 5 Engineering 10.4% -$ -$ 700 General Capital Projects 2351 Engineering 5 Engineering 10.4% -$ -$ 700 General Capital Projects 4151 Public Works 8 Public Works 27.0% -$ -$ 800 General Fixed Assets 0 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a -$ -$ [a] Refer to Exhibit 11b.
[b] Refer to Exhibit 11a.

Agenda Item Number 5
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City Council Meeting Packet of February 20, 2024

Exhibit 12b
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Interfund Charge for Citywide Central Services by Fund [a] No. Title
100 GENERAL FUND $ 1,869,259 [d]
103 Buildings,Facilities & Infrast -$
104 Equip,Technology & Vehicles -$
105 Pension & OPEB Fund -$
120 Tree Replacement Fund $ 703 Check eligibility of assessing an interfund charge against resources in this fund. 121 BSA Fund-SB1473 Fee -$
122 PermitTechnology Fund $ 2,893 Check eligibility of assessing an interfund charge against resources in this fund. 123 Street Pavement Reserve -$
124 Measure T& Q (Y) $ 253,013 This value is not directly comparable to the intent of all budgeted costs labeled "G & A Allocation" in this fund. See Note 1 below. 125 Vehicle Abatement -$
126 Tobacco Mgmnt Program Fund -$
200 Gas Tax Fund $ 56,315 Check eligibility of assessing an interfund charge against resources in this fund. 201 Measure M-Road Mtn -$
202 Measure M-ParkImpr Fund -$
203 Art In-Lieu Fund -$
204 Housing Linkage Fee Fund -$
205 Inclusionary Housing Fund -$
206 Bldg Permit Incremental Fund -$
207 Downtown Improvement District Fund -$
208 General Plan Update Fund $ 3,517 Check eligibility of assessing an interfund charge against resources in this fund. 209 SLESF Grant Fund -$
210 Asset Forfeitures Fund-State -$
211 Transportation Grants -$
212 Park In-Lieu Fee Fund -$
213 Traffic Impact Fee Fund -$
214 Underground Utilities Fee Fund -$
215 Street Lighting Assess District $ 31,406 Check eligibility of assessing an interfund charge against resources in this fund. 216 CDBG ADA Transitional Plan -$
217 Road Mtn & Rehab (SB1) -$
218 Park Land & Development Fee -$
219 Gen Government Facilities Fee -$
220 Fire Facilities Fee -$
Comment
Possible Charge
for Central
Services Allocated
in this Plan [c]
Fund [b]

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Exhibit 12b
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Interfund Charge for Citywide Central Services by Fund [a] No. Title
Comment
Possible Charge
for Central
Services Allocated
in this Plan [c]
Fund [b]
221 Stormwater Facilities Fee -$
233 COMMUNITY FUND -$
240 BSCC - Wellness/Mental Health $ 1,050 Check eligibility of assessing an interfund charge against resources in this fund. 244 SACA Grant -$
245 OTS Police Fed Grants -$
246 BSCC 1:4:1 Youth -$
247 Suppl Plng Grant (SB2&LEAP) $ 9,134 Check eligibility of assessing an interfund charge against resources in this fund. 401 Woodstone Ctr Assess District DS -$
402 CREBS DS Fund -$
500 WATER FUND $ 852,863 This represents the maximum interfund charge for allocated central services. 501 Water Enterprise Capital Proj Fund -$
510 WasteWater Enterprise Fund $ 908,934 This represents the maximum interfund charge for allocated central services. 511 Sewer Enterprise Capital Proj Fund -$
512 Sewer W/W Impact Fee -$
601 Insurance & Benefit-ISF -$
700 General Capital Projects -$
800 General Fixed Assets -$
Total Interfund Charges Calculated $ 3,989,087
Note 1 for Discussion
The value listed is intended to capture "overhead," which means central administrative, management, and support services costs. It is not intended to allocate "direct services." The current G&A charge for Police and Public Works - Streets may be intended to allocate Police and Public Works direct services, not overhead. If that is accurate, this portion of the costs currently labeled "G & A Allocation" should continue, though it is suggested that it be relabeled for distinction from allocated overhead.
[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.
[a] The charge for Citywide central services is derived from indirect rates by department and applied to departmental costs budgeted in the 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.

Agenda Item Number 5
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City Council Meeting Packet of February 20, 2024

Workspace 1 - Not Printed / Reference Workbook for Detailed List CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 General Ledger, Expenditures Only, for Budget 2023-24
Data Source: "23-24 Budget and Actual.xls" Totals: $ 32,032,138 $ 32,032,138 $ 898,702 $ 1,952,430 $ - $ 5,473,900 $ 3,346,040 $ - $ 1,308,530 $ 1,952,850 $ - $ 5,529,372 $ 18,000 $ 4,325,035 Data Value
No. Title No. Title No.

No.
w/o "Div-" Title Budget 2023-
24 Expenditure
Values Only Debt Service Capital Depreciation Transfers & Financing Uses Overhead
Charge ISF Charges Large Payments
Distorting
Expense
Extraordinary
Expense
Regular Pay Part-Time Pay
Services &
Supplies
Accounts
Fund Organization Object Adjustments to Derive Net Operating Expenditures Allocation Metric Adjustments to Derive Modified Operating Expenditures Allocation Metric Labor Costs for Indirect Rates Additional Metrics

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Workspace 2 - Not Printed / Reference Workbook for Detailed List CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Chart of Accounts
Data Source: Derived from data cited in Workspace 1.

No. Title Category No. Title No. Title Classification Note Funds Organizations (e.g., Department/Program) Objects

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Workspace 3 - Not Printed / Reference Workbook for Detailed List CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Labor Detail
Data Source: "22-23 Salaries and Benefits - Actuals.xls" Totals: 93,736 45.07 $ 7,322,111 No. Title No. Title No. Title
Total Position
Cost
Fund Position
Imputed
FTE
Organization
Compensated
Hours

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Workspace 4 - Not Printed / Reference Workbook for Detail CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Staff Time Estimate Worksheets
Data Source: Questionnaires / Interviews
Name
(as Needed)
FTE in
Business Unit
General
Admin
Position Title [Name] [Name] [Name] [Name] [Name] [Name] [Name] Direct Services [Department / Business Unit Name] Central Service Function used in Cost Allocation Plan

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024

Workspace 4 - Not Printed / Reference Workbook for Detail CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2024-25 Data Development
Data Source: Questionnaires / Interviews, City System Exports, Other Available Sources

Agenda Item Number 5
Agenda Item Number 5
City Council Meeting Packet of February 20, 2024