Agenda-Item-Number-11-6.3.25-Cost-Allocation-Plan-Staff-Report_FINAL

CITY OF SEBASTOPOL CITY COUNCIL
AGENDA ITEM REPORT FOR MEETING OF: June 3, 2025
=========================================================================================== To: Honorable Mayor and City Councilmembers
From: Ana Kwong – Administrative Services Director
Subject: Indirect Cost Allocation Plan – Update for Application in FY 25-26 Budget =========================================================================================== 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 Indirect Cost Allocation Plan in the forthcoming Budget for Fiscal Year 25-26.

EXECUTIVE SUMMARY:

This item conveys the outcomes of an update to the City’s Indirect Cost Allocation Plan. The Plan allocates City overhead costs from the General Fund to other funds such as the Water and Wastewater Funds and serves as the basis for an interfund charges for service to reimburse those costs.

As discussed below, the outcomes of the updated Plan find a decreased cost burden to the General Fund of $34,526 as a result of changes to the interfund charges calculated for 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 central services provided. These costs are accounted as “Interfund Charges – Cost Plan” (4998) in the Water Fund 500 and Wastewater Fund 510. Costs allocated to these funds become an obligation of the revenue in those funds, and the “Interfund Charge – Cost Plan” serves as reimbursement to the General Fund for service.

These cost allocations are based on a comprehensive Indirect Cost Allocation Plan developed during FY 23-24, reviewed by City Council on February 20, 2024, and published on the City’s website with other key documents. 1 This year the City again engaged ClearSource Financial Consulting, who prepared the previous comprehensive plan, to conduct an update to the analysis for use in budget development for FY 25-26.

The Indirect Cost Allocation Plan is solely focused on recovery of central support costs, commonly referred to as overhead. The Indirect Cost Allocation Plan does not replace additional decisions the City makes in developing its annual budget, which includes direct allocation ofshared expenses,such as certain direct labor positions, materials, services, and supplies.

ANALYSIS:

The updated Indirect Cost Allocation Plan has identified $4,378,031 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 as supportive 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:
1 https://www.cityofsebastopol.gov/your-government/key-documents/ Agenda Item Number 11 Agenda Item Number 11
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• 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: Assistant City Manager | City Clerk – provides administrative support to the oversight of the City and to all City departments.
• 100-14: Administrative Services (Finance) – provides financial reporting, payroll, human resources, and information technology services to all City departments, as well as customer service for utilities. • 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.
• 100-41-07: Engineering – provides technical support of City infrastructure. • 100-00: Non Departmental – accounts for certain costs supporting personnel, facilities, finances, technology, and administration to all City departments.

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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.

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basis 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 $4.38 million in costs allocated, 41% is attributable to utilities, while the remaining 59% is supportive to other Citywide services.

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Plan across all departments. Page 13 of Attachment A illustrates the composition of total calculated overhead to each utility by allocated central services division. The largest contributor to received overhead originates in the Finance/Administrative Services business unit, which incorporates the following central services: utility billing and customer service, payroll, accounting/financial reporting and budget, accounts payable, accounts receivable, human resources, and information technology. The second largest contributor to the utilities’ received overhead represents Public Works department management and administrative support. The third largest contributor to received overhead stemsfrom Engineering technicalsupport to the operations of the utility. Combined, these three business units comprise nearly two-thirds of received overhead to the utilities. The remaining received overhead is attributable to the balance of central services introduced above.

From this distribution, the overhead burden follows those departments into funds they serve, such as Water and Wastewater. This provides an interfund charge for service to reimburse the General Fund for Citywide overhead.

Using Fiscal Year 24-25 as the expense basis for the Plan, the following interfund charges for service are calculated:

Agenda Item Number 11 Agenda Item Number 11
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• 500 | Water Fund: $845,358
• 510 | Wastewater Fund: $950,965
The values listed above represent the maximum interfund charge for the specific services allocated by the Indirect Cost Allocation Plan. If implemented in FY 25-26 at the levels presented, these charges will increase cost recovery to the General Fund by a total of $34,526 compared to charges in FY 24-25.

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Fiscal Year 25-26.

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:

The cost for annual updating the cost allocation plan is $6,000 which has been allocated in the budget. There is an impact to individual fundsfor implementation of the Cost Allocation Plan as the outcomes of the presented Indirect Cost Allocation Plan would have the following interfund impacts:

FY24-25
CAP
Proposed
FY25-26 CAP $ Diff % Diff
Water 852,863 845,358 -0.9% (7,505)
Sewer 908,934 950,965 42,031 4.6%
Total 1,761,797 1,796,323 34,526 2.0%
• An increase to General Fund reimbursement of $34,526. • A decrease to Water Fund 500 expenditures of $7,505.
• An increase to Wastewater Fund 510 expenditures of $42,031.

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) – previously shared as an informational item during the Budget Committee Meeting on April 28, 2025.

B. Executive Summary (Slides – Condensed Verison)
C. Indirect Cost Allocation Plan (Analysis)
APPROVALS:

Department Head Approval: Approval Date: __4/23/25_
CEQA Determination (Planning): Approval Date: __N/A_____ This Item is Not a “Project” Pursuant to CEQA Guidelines Section 15378(b)(5) Administrative Services/Financial Approval: Approval Date: __4/23/25__ Agenda Item Number 11 Agenda Item Number 11
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Costs authorized in City Approved Budget: ☐ Yes ☐ No  N/A Account Code (f applicable) ___________________________ City Attorney Approval: Approval Date: __5/21/25_____
Acting City Manager Approval: Approval Date: __5/21/25______ Agenda Item Number 11 Agenda Item Number 11
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ATTACHMENT A

INDIRECT COST ALLOCATION PLAN FOR FY 2025-2026

EXECUTIVE SUMMARY (SLIDES)
Agenda Item Number 11 Agenda Item Number 11
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CITY OF

SEBASTOPOL
Agenda Item Number 11
Agenda Item Number 11
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• An interfund charge for service (4998 Interfund Charges – Cost Plan) assessed on certain enterprise funds to reimburse the General Fund for central oversight, management, and support services • Updates the Indirect Cost Allocation Plan developed in 2024, which replaced an allocation methodology last established in 2001 • Outcomes presented here should inform budget development for next Fiscal Year 2025-26
• The Plan results in increased cost recovery to the General Fund of over $34,000, caused by minor changes in allocations to utility enterprise funds Agenda Item Number 11
Agenda Item Number 11
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Agenda Item Number 11
Agenda Item Number 11
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• Directly assigned
through budgetingand ongoing costaccounting
• Allocated through
budgeting and/or costaccounting or througha cost allocation plan(CAP) Agenda Item Number 11
Agenda Item Number 11
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•
••
Central Services Department or Division
FY 2024-25
Budget
Expenditure
less: NonAllocable
and/or Direct
Service
Allocable
Cost Pool
100-10 | City Council 200,125 $ (4,300) $ $ 195,825100-11 | City Manager $ 698,885 $ (500) $ 698,385 100-12 | City Attorney $ 647,900 $ - $ 647,900
100-13 | City Clerk $ 477,471 $ (141,868) $ 335,603100-14 | Finance / Administrative Services $ 1,447,765 $ (36,497) $ 1,411,268100-23 | Engineering $ 557,679 $ (299,383) $ 258,296 100-41-02 | Public Works - Corporation Yard $ 491,363 $ (20,088) $ 471,275 100-41-06 | Public Works - Governmental Building 269,039 $ $ (56,500) $ 212,539 100-00 | Non Departmental $ 491,645 $ (344,705) $ 146,940Total Allocable Central Services Cost $ 5,281,872 $ (903,841) $ 4,378,031

ALLOCATED ORGANIZATIONS
Agenda Item Number 11
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•
•

PRIOR CAP,
FY 2024-25

CURRENT CAP,
FY 2025-26
Basis:

FY 2023-24
Budgeted
Expenditure
Basis:

FY 2024-25
Budgeted
Expenditure
$-Change
in Allocable
Cost Pool
%-Change
in Allocable
Cost Pool
100-10 | City Council 161,511 $ $ 195,825 $ 34,314 21.2%100-11 | City Manager 423,639 $ 698,385 274,746 64.9%100-12 | City Attorney 645,240 $ 647,900 2,660 0.4% 100-13 | City Clerk 287,434 $ 335,603 48,169 16.8%100-14 | Finance / Administrative Services 1,303,522 $ 1,411,268 107,746 8.3% 100-23 | Engineering 292,746 $ 258,296 (34,449) -11.8%100-41-02 | Public Works - Corporation Yard 556,858 $ 471,275 (85,584) -15.4% 100-41-06 | Public Works - Governmental Building 152,137 $ 212,539 60,402 39.7% 100-00 | Non Departmental 166,000 $ 146,940 (19,060) -11.5%Total Allocable Central Services Cost $ 3,989,087 $ 4,378,031 $ 388,944 9.8% COMPARISON OF ALLOCATED COSTS TO PRIOR YEAR PLANCentral Services Department, Division, or Program

ONE-YEAR CHANGE

TO CURRENT CAP
Agenda Item Number 11
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• A rational method to distribute
costs which support multiple activities across the City • Processes costs that cannot be
easily assigned to an end beneficiary 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 11
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• 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 warrant 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 11
Agenda Item Number 11
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• 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 cost center • 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 $ 195,825
Administrative Oversight $ Compensated Labor Hours (Approx. FTEE) 48,956General Fiscal Oversight $ Net Operating Expense 48,956Capital Fiscal Oversight $ Capital Asset Value (Infrastructure) 97,912 100-11 | City Manager $ 698,385
Administrative Management $ Compensated Labor Hours (Approx. FTEE) 126,046General Fiscal Management $ Net Operating Expense 352,246 Capital Fiscal Management $ Capital Asset Value (Infrastructure) 220,092 100-12 | City Attorney $ 647,900
Citywide Service $ Net Operating Expense 647,900
100-13 | City Clerk $ 335,603
Citywide Service $ Net Operating Expense 335,603
100-14 | Finance / Administrative Services $ 1,411,268
Citywide Accounting / Budget $ Net Operating Expense 500,543Utility Billing & Support $ Utility Accounts 340,734Payroll $ Compensated Labor Hours (Approx. FTEE) 95,362Accounts Payable $ Services & Supplies Expense 83,442Accounts Receivable / Cash Receipts $ Revenues Receipted 47,681Information Technology Management $ Personnel Count 162,408Human Resources $ Compensated Labor Hours (Approx. FTEE) 181,098 100-23 | Engineering $ 258,296
Technical Support - Public Projects $ Capital Asset Value (Infrastructure) 258,296 100-41-02 | Public Works - Corporation Yard $ 471,275
Department Administrative Management $ Public Works Personnel Count 235,637Department Fiscal Management $ Public Works Modified Operating Expense 235,637 100-41-06 | Public Works - Governmental Building 212,539 $ Governmental Facility Maintenance $ Personnel Count 212,539 100-00 | Non Departmental $ 146,940
Personnel Services $ Compensated Labor Hours (Approx. FTEE) 74,520Information Technology Services $ Personnel Count 72,420 Total Allocable Central Services Cost $ 4,378,031Central Services Department/Division and Functional Cost Pool Created by the Plan Agenda Item Number 11
Agenda Item Number 11
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• This is the resulting
spread of the total $4.38 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.

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.

21.7%

19.3%

21.9%

10.1%

9.5%

8.4%

3.3%

2.6% 1.2% 1.2% 0.8%
Public Works - Wastewater UtilityPublic Works - Water UtilityPolicePublic WorksFire & PreventionUnclassified / CIP, ISF, TransferPlanningPublic Works - Community FacilitiesGeneral GovernmentBuildingEngineering Agenda Item Number 11
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Agenda Item Number 11
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These values are
directly comparable to values presented in the FY 2024-25 adopted budget, accounted as“4998 Interfund Charges – Cost Plan.” Distribution
of Outcomes
500 | Water 845,358 $ 19%510 | Wastewater 950,965 $ 22% $ 41% 1,796,323
Other Non-General Funds Not Previously Charged 211,255 $ [a] 5% 100 | General Fund - Remaining Central Services Borne 2,370,453 $ 54%Total Central Services Allocated in this Plan 4,378,031 $ 100% [a] The City would need to evaluate eligibility and sufficiency of funding sources to accept the calculated charge from this Plan.

Fund Receiving anInterfund Charge for Serviceand Reimbursing the General Fund Interfund Charge for Service
Reimbursement to the General Fund for Allocated Central Services in this Plan Maximum Charge
in This Plan
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• 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.

Water
Finance / Administrative ServicesPublic Works - Corporation YardEngineeringCity ManagerCity AttorneyCity CouncilCity ClerkNon DepartmentalPublic Works - Governmental Building Wastewater
Finance / Administrative ServicesPublic Works - Corporation YardEngineeringCity ManagerCity AttorneyCity CouncilCity ClerkNon DepartmentalPublic Works - Governmental Building Agenda Item Number 11
Agenda Item Number 11
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• Total reimbursement to the
General Fund should increase
slightly from utility funds in FY 2025-26
• This increases cost recovery to
the General Fund by $34,526 compared to current fiscal year. • Outcomes continue to
represent an overall decrease in historical levels of General Fund cost recovery from the utilities, due to the recent implementation of a new Indirect Cost Allocation Plan 500 | Water $ 845,358 $ 852,863 $ (7,505)510 | Wastewater $ 950,965 $ 908,934 $ 42,031 $ 1,796,323 $ 1,761,797 $ 34,526
Other Non-General Funds Not Previously Charged $ 211,255100 | General Fund - Remaining Central Services Borne 2,370,453 $ Total Central Services Allocated in this Plan $ 4,378,031 Current Charge
in FY 2024-25
Budget
Change
in This Plan
Fund Receiving anInterfund Charge for Serviceand 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 FY 2023-24
[a]
FY 2024-25
[b]
FY 2025-26
[c] $-Change %-Change
500 | Water 1,363,096 $ 852,863 $ 845,358 $ (517,738) $ -38%510 | Wastewater 1,113,046 $ 908,934 $ 950,965 $ (162,081) $ -15% $ 1,761,797 2,476,143 $ 1,796,323 $ (679,819) $ -27%
[a] Based on values derived from a cost allocation methodology established in 2001.[b] Based on a new Indirect Cost Allocation Plan developed in 2024.[c] Based on an update to the Indirect Cost Allocation Plan.

Total Three-Year Change
Fund Receiving anInterfund Charge for Serviceand Reimbursing the General Fund Interfund Charge for Service by Year
Reimbursement to the General Fund for Allocated Central Services Agenda Item Number 11
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• Review these outcomes
• Receive and accept the final Cost Allocation Plan• Apply results in budget development for Fiscal Year 2024-25 by using the dollar values presented as the budgeted interfund charge (4998, Interfund Charge-Cost Plan) Agenda Item Number 11
Agenda Item Number 11
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ATTACHMENT B
INDIRECT COST ALLOCATION PLAN FOR FY 2025-2026

EXECUTIVE SUMMARY (SLIDES)
Agenda Item Number 11 Agenda Item Number 11
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CITY OF

SEBASTOPOL
Agenda Item Number 11 Agenda Item Number 11
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Agenda Item Number 11 Agenda Item Number 11
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• A quantitative analysis supporting annual budget development • Implements a reasonable method consistent with industry practices for identifying overhead burden on the City’s direct services provided to the community, such as utilities
• Translates overhead burden to a charge for service on enterprise funds to reimburse the General Fund for central oversight, administration, and support services benefitting them • Based on methodology first presented to City Council in February 2024, implemented in FY 2024-25, and updated
currently for FY 2025-26
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• General Fund cost
recovery via interfund
charge is proposed to
increase $34,000 over
FY 2024-2025 • The interfund charges on
the utilities still represent
historically decreased
cost recovery to the
General Fund from past
budgets
One-Year
Change
FY 2023-24 FY 2024-25 FY 2025-26
FY 2024-25
to
FY 2025-26
$-Change %-Change
500 | Water $ 1,363,096 $ 852,863 $ 845,358 $ (7,505) $ (517,738) -38% 510 | Wastewater 1,113,046 $ $ 908,934 $ 950,965 $ 42,031 $ (162,081) -15% Reimbursement
to the General Fund $ 2,476,143 $ 1,761,797 $ 1,796,323 $ 34,526 $ (679,819) -27% Fund Receiving a
Charge for Service
for Allocated
Central Services
Interfund Charge for Service by Year Total
Three-Year Change
Agenda Item Number 11 Agenda Item Number 11
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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
Received by
Water
Received by
Wastewater
100-14 | Finance / Administrative Services:

Citywide Accounting / Budget $ 54,550 $ 93,975
Utility Billing & Support $ 186,559 $ 186,559
Payroll $ 7,592 $ 6,916
Accounts Payable $ 14,322 $ 5,499
Accounts Receivable / Cash Receipts $ 20,077 $ 26,936
Information Technology Management $ 6,028 $ 5,084
Human Resources $ 14,418 $ 13,134
100-41-02 | Public Works - Corporation Yard $ 147,373 $ 105,858 100-23 | Engineering $ 91,734 $ 94,161
100-11 | City Manager $ 128,272 $ 157,791
100-12 | City Attorney $ 69,512 $ 119,751
100-10 | City Council $ 49,767 $ 54,891
100-13 | City Clerk $ 38,096 $ 65,629
100-00 | Non Departmental $ 8,500 $ 7,564
100-41-06 | Public Works - Governmental Building 8,558 $ $ 7,217 Total Allocated Central Services Cost Received 845,358 $ $ 950,965 Central Services Department/Division
or Functional Cost Pool Created by the Plan
• Greater than one-third is Finance / Administrative Services, which includes utility customer service and billing in addition to financial reporting and administrative functions. • Up to one-third is Public Works department administration and Engineering technical support. • Remaining costs are attributable to general governmental oversight and administration.

Agenda Item Number 11 Agenda Item Number 11
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• Continue recovering from utility enterprise funds the costs of central overhead provided by the General Fund
• Apply this Plan’s results in the Fiscal Year 2025-26
Budget for Funds 500 and 510, accounted as 4998 /
Interfund Charge-Cost
• If alternative action is pursued, note that the Indirect Cost Allocation Plan provides an analytical basis for the maximum interfund charge for service
Agenda Item Number 11 Agenda Item Number 11
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ATTACHMENT C
INDIRECT COST ALLOCATION PLAN FOR FY 2025-2026

ANALYSIS
Agenda Item Number 11 Agenda Item Number 11
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Table of Contents
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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
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.

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.

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Agenda Item Number 11 Agenda Item Number 11
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Table of Contents
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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
Allocation Metrics
Analysis Requirement
Foundational Information
Expenses to be Allocated
Labor Time
Analysis Requirement
Time Estimates, as Needed in Exhibit 3
Analysis Requirement
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

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Agenda Item Number 11 Agenda Item Number 11
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Exhibit 1
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Management Brief
The following key highlights represent maximum recommendations generated by this Cost Allocation Plan.

A1. Indirect Rates for Allocated Central Services, Citywide Composite

77.5% on direct salary expense
Apply this rate to billed salary expenses as a mark-up for central overhead.

16.6% on direct expenditure
A2. Indirect Rates for Allocated Central Services, Departmental on Direct
Salary Expense
on Direct
Expense
Planning 41% 15.2%
Building 110% 16.4%
Engineering 0% 11.1%
Fire & Prevention 142% 24.1%
Police 42% 17.5%
Public Works 120% 31.4%
Public Works - Community Facilities 247% 23.4%
Public Works - Water Utility 253% 37.2%
Public Works - Wastewater Utility 331% 24.3%
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.

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Exhibit 1
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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
500 | WATER FUND $ 845,358 19.3%
510 | WasteWater Enterprise Fund $ 950,965 21.7%
Maximum Transfers to the General Fund for Recovery of Central Services [a] $ 1,796,323 41.0% Remaining Central Services in the 100 | GENERAL FUND [b,c] $ 2,581,708 59.0% Total Central Services Allocated in this Plan $ 4,378,031 100.0% B2. Comparison to Transfers Calculated in Previous Plan Transfer to the
General Fund
Change
in This Plan
(B1-B2)
500 | WATER FUND $ 852,863 $ (7,505)
510 | WasteWater Enterprise Fund $ 908,934 $ 42,031
Total Transfers to the General Fund for Recovery of Central Services $ 1,761,797 $ 34,526 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.

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Exhibit 1
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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) $ 48,956 City Council General Fiscal Oversight Net Operating Expenses $ 48,956 City Council Capital Fiscal Oversight Capital Asset Value (Infrastructure) $ 97,912 City Manager Admin. Management Compensated Labor Hours (Approx. FTEE) $ 126,046 City Manager General Fiscal Management Net Operating Expenses $ 352,246 City Manager Capital Fiscal Management Capital Asset Value (Infrastructure) $ 220,092 City Attorney Citywide Service Net Operating Expenses $ 647,900 City Clerk Citywide Service Net Operating Expenses $ 335,603 Finance / Admin. Services - All General FundCitywide Accounting / Budget Net Operating Expenses $ 500,543 Finance / Admin. Services - All General FundUtility Billing & Support Utility Accounts $ 340,734 Finance / Admin. Services - All General FundPayroll Compensated Labor Hours (Approx. FTEE) $ 95,362 Finance / Admin. Services - All General FundAccounts Payable Services & Supplies Expense $ 83,442 Finance / Admin. Services - All General FundAccounts Receivable / Cash Receipts Revenues Receipted $ 47,681 Finance / Admin. Services - All General FundInformation Technology Mgmt. Personnel Count $ 162,408 Finance / Admin. Services - All General FundHuman Resources Compensated Labor Hours (Approx. FTEE) $ 181,098 Engineering - All General Fund Programs Technical Support - Public Projects Capital Asset Value (Infrastructure) $ 258,296 Public Works - Corporation Yard Dept. Admin. Management Public Works Personnel Count $ 235,637 Public Works - Corporation Yard Dept. Fiscal Management Public Works Modified Operating Expense $ 235,637 Public Works - Governmental Building Govt. Facility Maintenance Personnel Count $ 212,539 Non Departmental Personnel Services Compensated Labor Hours (Approx. FTEE) $ 74,520 Non Departmental Info. Tech. Services Personnel Count $ 72,420 Non Departmental Fiscal Services Net Operating Expenses $ - Non Departmental Facilities Services Personnel Count $ - Non Departmental Admin. Services Net Operating Expenses $ - Total Central Services Allocated in this Plan $ 4,378,031 Fiscal Year Used as Basis for Alloable Expense: Budget 2024-25 Allocation Basis

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Exhibit 2a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Fund Structure and Expenditure Basis
No. Title No. Title No. Title Total Budget
2024-25
Adjustment Expense Basis
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services $ 200,125 $ (4,300) $ 195,825 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services $ 698,885 $ (500) $ 698,385 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services $ 647,900 $ - $ 647,900 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services $ 477,471 $ (141,868) $ 335,603 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services $ 1,447,765 $ (36,497) $ 1,411,268 100 GENERAL FUND 23xx Engineering - All General Fund Programs 1 Allocated Indirect Services $ 557,679 $ (299,383) $ 258,296 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services $ 491,363 $ (20,088) $ 471,275 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services $ 269,039 $ (56,500) $ 212,539 100 GENERAL FUND 0000 Non Departmental 1 Allocated Indirect Services $ 491,645 $ (344,705) $ 146,940 Direct Services in the General Fund
100 GENERAL FUND 1001 City Council 2 General Government $ - $ 4,300 $ 4,300 100 GENERAL FUND 1101 City Manager 2 General Government $ - $ 500 $ 500 100 GENERAL FUND 1201 City Attorney 2 General Government $ - $ - $ - 100 GENERAL FUND 1301 City Clerk 2 General Government $ 141,868 - $ $ 141,868 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 2 General Government $ - $ 36,497 $ 36,497 100 GENERAL FUND 23xx Engineering - All General Fund Programs 5 Engineering $ 299,383 - $ $ 299,383 100 GENERAL FUND 4102 Public Works - Corporation Yard 8 Public Works $ - $ 20,088 $ 20,088 100 GENERAL FUND 4106 Public Works - Governmental Building 8 Public Works $ - $ 56,500 $ 56,500 100 GENERAL FUND 0000 Non Departmental 2 General Government $ 344,705 - $ $ 344,705 100 GENERAL FUND 0 [extra] 2 General Government $ - $ - $ - 100 GENERAL FUND 0 [extra] 2 General Government $ - $ - $ - 100 GENERAL FUND 0 [extra] 2 General Government $ - $ - $ - 100 GENERAL FUND 0 [extra] 2 General Government $ - $ - $ - 100 GENERAL FUND 2102 Planning 3 Planning $ 625,301 $ - $ 625,301 100 GENERAL FUND 2202 Building 4 Building $ 305,036 $ - $ 305,036 100 GENERAL FUND 3102 Fire & Prevention 6 Fire & Prevention $ 1,538,726 $ - $ 1,538,726 100 GENERAL FUND 3114 Fire & Prevention 6 Fire & Prevention $ - $ - $ - 100 GENERAL FUND 3202 Police 7 Police $ 5,510,162 $ - $ 5,510,162 100 GENERAL FUND 3213 Police 7 Police $ 20,000 $ - $ 20,000 100 GENERAL FUND 4002 Senior Center 9 Public Works - Community Facilities $ 41,314 $ - $ 41,314 100 GENERAL FUND 4103 Public Works - Streets Maintenance 8 Public Works $ 351,200 $ - $ 351,200 100 GENERAL FUND 4104 Public Works - Parks & Landscaping 8 Public Works $ 531,678 $ - $ 531,678 100 GENERAL FUND 4105 Public Works - Parking Lots 8 Public Works $ 148,943 $ - $ 148,943 100 GENERAL FUND 4202 Public Works - Community Center 9 Public Works - Community Facilities 170,834 $ $ - $ 170,834 100 GENERAL FUND 4203 Public Works - Community Center 9 Public Works - Community Facilities $ - $ - $ - 100 GENERAL FUND 4204 Public Works - Community Center 9 Public Works - Community Facilities $ - $ - $ - 100 GENERAL FUND 4302 Public Works - Ives Pool 9 Public Works - Community Facilities 298,829 $ $ - $ 298,829 100 GENERAL FUND 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer $ 57,288 $ - $ 57,288 100 GENERAL FUND 9972 Debt Service 0 Unclassified / CIP, ISF, Transfer $ 64,585 $ - $ 64,585 100 GENERAL FUND 9974 Debt Service 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - 100 GENERAL FUND 9980 Debt Service 0 Unclassified / CIP, ISF, Transfer $ 86,170 $ - $ 86,170 Direct Services in Other Funds
103 Buildings,Facilities & Infrast 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 71,400 $ - $ 71,400 103 Buildings,Facilities & Infrast 1001 City Council 2 General Government $ - $ - $ - Fund Organization Classification for Indirect Rates [a] Expenditure Basis

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Exhibit 2a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Fund Structure and Expenditure Basis
No. Title No. Title No. Title Total Budget
2024-25
Adjustment Expense Basis
Fund Organization Classification for Indirect Rates [a] Expenditure Basis 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 0000 Non Departmental 6 Fire & Prevention $ 20,000 $ - $ 20,000 104 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 $ - $ - $ - 105 Pension & OPEB Fund 1401 Finance 2 General Government $ 1,500 $ - $ 1,500 120 Tree Replacement Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - 120 Tree Replacement Fund 2102 Planning 3 Planning $ - $ - $ - 120 Tree Replacement Fund 4103 Public Works - Streets 8 Public Works $ 4,000 $ - $ 4,000 120 Tree Replacement Fund 4104 Public Works - Parks & Landscaping 8 Public Works $ 4,000 $ - $ 4,000 122 PermitTechnology Fund 2102 Planning 3 Planning $ 2,100 $ - $ 2,100 122 PermitTechnology Fund 2202 Building 4 Building $ 17,500 $ - $ 17,500 123 Street Pavement Reserve 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 55,000 $ - $ 55,000 123 Street Pavement Reserve 2350 Engineering 5 Engineering $ - $ - $ - 123 Street Pavement Reserve 2351 Engineering 5 Engineering $ - $ - $ - 124 Measure T& Q (Y) 4103 Public Works - Streets 8 Public Works $ - $ - $ - 125 Vehicle Abatement 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 4,500 $ - $ 4,500 126 Tobacco Mgmnt Program Fund 3202 Police 7 Police $ - $ - $ - 127 Flood Mitigation Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 255,000 $ - $ 255,000 127 Flood Mitigation Fund 4202 PW-Community Center 9 Public Works - Community Facilities $ 70,000 $ - $ 70,000 128 Police Endowment Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - 128 Police Endowment Fund 3202 Police 7 Police $ 80,000 $ - $ 80,000 200 Gas Tax Fund 4103 Public Works - Streets 8 Public Works $ 168,655 $ - $ 168,655 201 Measure M-Road Mtn 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - 202 Measure M-ParkImpr Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 90,000 $ - $ 90,000 203 Art In-Lieu Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 6,000 $ - $ 6,000 203 Art In-Lieu Fund 2102 Planning 3 Planning $ 28,500 $ - $ 28,500 203 Art In-Lieu Fund 4104 Public Works - Parks & Landscaping 8 Public Works $ - $ - $ - 204 Housing Linkage Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - 205 Inclusionary Housing Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 22,000 $ - $ 22,000 207 Downtown Improvement District Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 16,000 $ - $ 16,000 208 General Plan Update Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - 208 General Plan Update Fund 2102 Planning 3 Planning $ 30,025 $ - $ 30,025 209 SLESF Grant Fund 3202 Police 7 Police $ 120,000 $ - $ 120,000 211 Transportation Grants 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 781,080 $ - $ 781,080 212 Park In-Lieu Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 339,455 $ - $ 339,455 212 Park In-Lieu Fee Fund 2102 Planning 3 Planning $ - $ - $ - 212 Park In-Lieu Fee Fund 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer $ 27,537 $ - $ 27,537 213 Traffic Impact Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 237,452 $ - $ 237,452 213 Traffic Impact Fee Fund 2102 Planning 3 Planning $ - $ - $ - 215 Street Lighting Assess District 1401 Finance 2 General Government $ 16,516 $ - $ 16,516 215 Street Lighting Assess District 4103 Public Works - Streets 8 Public Works $ 124,941 $ - $ 124,941

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Exhibit 2a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Fund Structure and Expenditure Basis
No. Title No. Title No. Title Total Budget
2024-25
Adjustment Expense Basis
Fund Organization Classification for Indirect Rates [a] Expenditure Basis 216 CDBG ADA Transitional Plan 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 45,000 $ - $ 45,000 217 Road Mtn & Rehab (SB1) 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 61,700 $ - $ 61,700 217 Road Mtn & Rehab (SB1) 2302 Engineering 5 Engineering $ - $ - $ - 218 Park Land & Development Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - 219 Gen Government Facilities Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - 220 Fire Facilities Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - 221 Stormwater Facilities Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - 233 COMMUNITY FUND 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - 240 BSCC - Wellness/Mental Health 3202 Police 7 Police $ - $ - $ - 247 Suppl Plng Grant (SB2&LEAP) 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - 247 Suppl Plng Grant (SB2&LEAP) 2102 Planning 3 Planning $ 250,000 $ - $ 250,000 248 Measure H-Fire Sales Tax 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - 248 Measure H-Fire Sales Tax 3102 Fire & Prevention 6 Fire & Prevention $ 187,217 $ - $ 187,217 248 Measure H-Fire Sales Tax 9974 Debt Service 0 Unclassified / CIP, ISF, Transfer $ 238,051 $ - $ 238,051 401 Woodstone Ctr Assess District DS 0000 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 0000 Non Departmental 10 Public Works - Water Utility $ 972,863 $ - $ 972,863 500 WATER FUND 1001 City Council 10 Public Works - Water Utility $ - $ - $ - 500 WATER FUND 1101 City Manager 10 Public Works - Water Utility $ - $ - $ - 500 WATER FUND 1201 City Attorney 10 Public Works - Water Utility $ - $ - $ - 500 WATER FUND 1301 City Clerk 10 Public Works - Water Utility $ - $ - $ - 500 WATER FUND 1401 Finance 10 Public Works - Water Utility $ 36,000 $ - $ 36,000 500 WATER FUND 2102 Planning 10 Public Works - Water Utility $ - $ - $ - 500 WATER FUND 2202 Building 10 Public Works - Water Utility $ - $ - $ - 500 WATER FUND 2302 Engineering 10 Public Works - Water Utility $ - $ - $ - 500 WATER FUND 3102 Fire & Prevention 10 Public Works - Water Utility $ - $ - $ - 500 WATER FUND 4102 Public Works - Corporation Yard 10 Public Works - Water Utility $ - $ - $ - 500 WATER FUND 4106 Public Works - Governmental Building 10 Public Works - Water Utility $ - $ - $ - 500 WATER FUND 4402 PW-Uitility 10 Public Works - Water Utility $ 1,410,993 $ - $ 1,410,993 500 WATER FUND 9971 Debt Service 10 Public Works - Water Utility $ 66,109 $ - $ 66,109 500 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 $ 83,954 $ - $ 83,954 500 WATER FUND 9980 Debt Service 10 Public Works - Water Utility $ 168,593 $ - $ 168,593 501 Water Enterprise Capital Proj Fund 0000 Non Departmental 10 Public Works - Water Utility $ - $ - $ - 501 Water Enterprise Capital Proj Fund 2350 Engineering 10 Public Works - Water Utility $ 120,000 $ - $ 120,000 501 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 $ - $ - $ - 502 Water Connection Fee Fund 0000 Non Departmental 10 Public Works - Water Utility $ - $ - $ - 510 WasteWater Enterprise Fund 0000 Non Departmental 11 Public Works - Wastewater Utility $ 940,934 $ - $ 940,934 510 WasteWater Enterprise Fund 1001 City Council 11 Public Works - Wastewater Utility $ - $ - $ - 510 WasteWater Enterprise Fund 1101 City Manager 11 Public Works - Wastewater Utility $ - $ - $ - 510 WasteWater Enterprise Fund 1201 City Attorney 11 Public Works - Wastewater Utility $ - $ - $ - 510 WasteWater Enterprise Fund 1301 City Clerk 11 Public Works - Wastewater Utility $ - $ - $ -

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City Council Meeting Packet of June 3, 2025

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City Council Meeting Packet of June 3, 2025

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Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Derivation of Allocation Factor: Net Operating Expense (473,631) - - 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 $ - $ - $ - $ - $ - $ 195,825 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 698,385 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 647,900 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 335,603 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 1,411,268 100 GENERAL FUND 23xx Engineering - All General Fund Programs 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 258,296 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 471,275 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 212,539 100 GENERAL FUND 0000 Non Departmental 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 146,940 Direct Services in the General Fund
100 GENERAL FUND 1001 City Council 2 General Government $ - $ - $ - $ - $ - $ 4,300 100 GENERAL FUND 1101 City Manager 2 General Government $ - $ - $ - $ - $ - $ 500 100 GENERAL FUND 1201 City Attorney 2 General Government $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 1301 City Clerk 2 General Government $ - $ - $ - $ - $ - $ 141,868 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 2 General Government $ - $ - $ - $ - $ - $ 36,497 100 GENERAL FUND 23xx Engineering - All General Fund Programs 5 Engineering $ - $ - $ - $ - $ - $ 299,383 100 GENERAL FUND 4102 Public Works - Corporation Yard 8 Public Works $ - $ - $ - $ - $ - $ 20,088 100 GENERAL FUND 4106 Public Works - Governmental Building 8 Public Works $ - $ - $ - $ - $ - $ 56,500 100 GENERAL FUND 0000 Non Departmental 2 General Government $ - $ - $ - $ - $ - $ 344,705 100 GENERAL FUND 0 [extra] 2 General Government $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 0 [extra] 2 General Government $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 0 [extra] 2 General Government $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 0 [extra] 2 General Government $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ 625,301 100 GENERAL FUND 2202 Building 4 Building $ - $ - $ - $ - $ - $ 305,036 100 GENERAL FUND 3102 Fire & Prevention 6 Fire & Prevention $ (12,000) - $ $ - $ - $ - $ 1,526,726 100 GENERAL FUND 3114 Fire & Prevention 6 Fire & Prevention $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 3202 Police 7 Police $ (50,000) - $ $ - $ - $ - $ 5,460,162 100 GENERAL FUND 3213 Police 7 Police $ - $ - $ - $ - $ - $ 20,000 100 GENERAL FUND 4002 Senior Center 9 Public Works - Community Facilities $ (15,000) - $ $ - $ - $ - $ 26,314 100 GENERAL FUND 4103 Public Works - Streets Maintenance 8 Public Works $ - $ - $ - $ - $ - $ 351,200 100 GENERAL FUND 4104 Public Works - Parks & Landscaping 8 Public Works $ - $ - $ - $ - $ - $ 531,678 100 GENERAL FUND 4105 Public Works - Parking Lots 8 Public Works $ - $ - $ - $ - $ - $ 148,943 100 GENERAL FUND 4202 Public Works - Community Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ 170,834 100 GENERAL FUND 4203 Public Works - Community Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 4204 Public Works - Community Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 4302 Public Works - Ives Pool 9 Public Works - Community Facilities $ (82,800) - $ $ - $ - $ - $ 216,029 100 GENERAL FUND 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer $ (57,288) $ - $ - $ - $ - $ - 100 GENERAL FUND 9972 Debt Service 0 Unclassified / CIP, ISF, Transfer $ (64,585) $ - $ - $ - $ - $ - 100 GENERAL FUND 9974 Debt Service 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 9980 Debt Service 0 Unclassified / CIP, ISF, Transfer $ (86,170) $ - $ - $ - $ - $ - Direct Services in Other Funds
103 Buildings,Facilities & Infrast 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ (61,400) - $ $ - $ 10,000 103 Buildings,Facilities & Infrast 1001 City Council 2 General Government $ - $ - $ - $ - $ - $ - Fund Organization Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor Net Operating
Expenses

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Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Derivation of Allocation Factor: Net Operating Expense (473,631) - - No. Title No. Title No. Title Debt Service Capital Depreciation Transfers & Financing Uses
Other
Adjustment
Fund Organization Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor Net Operating
Expenses
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 0000 Non Departmental 6 Fire & Prevention $ - $ - $ - $ - $ - $ 20,000 104 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 $ - $ - $ - $ - $ - $ - 105 Pension & OPEB Fund 1401 Finance 2 General Government $ - $ - $ - $ - $ - $ 1,500 120 Tree Replacement Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 120 Tree Replacement Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ - 120 Tree Replacement Fund 4103 Public Works - Streets 8 Public Works $ - $ - $ - $ - $ - $ 4,000 120 Tree Replacement Fund 4104 Public Works - Parks & Landscaping 8 Public Works $ - $ - $ - $ - $ - $ 4,000 122 PermitTechnology Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ 2,100 122 PermitTechnology Fund 2202 Building 4 Building $ - $ - $ - $ - $ - $ 17,500 123 Street Pavement Reserve 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ (55,000) - $ $ - $ - 123 Street Pavement Reserve 2350 Engineering 5 Engineering $ - $ - $ - $ - $ - $ - 123 Street Pavement Reserve 2351 Engineering 5 Engineering $ - $ - $ - $ - $ - $ - 124 Measure T& Q (Y) 4103 Public Works - Streets 8 Public Works $ - $ - $ - $ - $ - $ - 125 Vehicle Abatement 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ (4,500) $ - $ - 126 Tobacco Mgmnt Program Fund 3202 Police 7 Police $ - $ - $ - $ - $ - $ - 127 Flood Mitigation Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ (255,000) - $ $ - $ - 127 Flood Mitigation Fund 4202 PW-Community Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ 70,000 128 Police Endowment Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 128 Police Endowment Fund 3202 Police 7 Police $ (80,000) - $ $ - $ - $ - $ - 200 Gas Tax Fund 4103 Public Works - Streets 8 Public Works $ - $ - $ - $ - $ - $ 168,655 201 Measure M-Road Mtn 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 202 Measure M-ParkImpr Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ (90,000) - $ $ - $ - 203 Art In-Lieu Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ 6,000 203 Art In-Lieu Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ 28,500 203 Art In-Lieu Fund 4104 Public Works - Parks & Landscaping 8 Public Works $ - $ - $ - $ - $ - $ - 204 Housing Linkage Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 205 Inclusionary Housing Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ (22,000) - $ $ - $ - 207 Downtown Improvement District Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ 16,000 208 General Plan Update Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 208 General Plan Update Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ 30,025 209 SLESF Grant Fund 3202 Police 7 Police $ - $ - $ (120,000) - $ $ - $ - 211 Transportation Grants 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ (631,080) - $ $ - $ 150,000 212 Park In-Lieu Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ (339,455) - $ $ - $ - 212 Park In-Lieu Fee Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ - 212 Park In-Lieu Fee Fund 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer $ (27,537) $ - $ - $ - $ - $ - 213 Traffic Impact Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ (209,830) - $ $ - $ 27,622 213 Traffic Impact Fee Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ - 215 Street Lighting Assess District 1401 Finance 2 General Government $ - $ - $ - $ - $ - $ 16,516 215 Street Lighting Assess District 4103 Public Works - Streets 8 Public Works $ - $ - $ - $ - $ - $ 124,941

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 39 of 118 ends

Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Derivation of Allocation Factor: Net Operating Expense (473,631) - - No. Title No. Title No. Title Debt Service Capital Depreciation Transfers & Financing Uses
Other
Adjustment
Fund Organization Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor Net Operating
Expenses
216 CDBG ADA Transitional Plan 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ (45,000) - $ $ - $ - 217 Road Mtn & Rehab (SB1) 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ (61,700) - $ $ - $ - 217 Road Mtn & Rehab (SB1) 2302 Engineering 5 Engineering $ - $ - $ - $ - $ - $ - 218 Park Land & Development Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 219 Gen Government Facilities Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 220 Fire Facilities Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 221 Stormwater Facilities Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 233 COMMUNITY FUND 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 240 BSCC - Wellness/Mental Health 3202 Police 7 Police $ - $ - $ - $ - $ - $ - 247 Suppl Plng Grant (SB2&LEAP) 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 247 Suppl Plng Grant (SB2&LEAP) 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ 250,000 248 Measure H-Fire Sales Tax 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 248 Measure H-Fire Sales Tax 3102 Fire & Prevention 6 Fire & Prevention $ - $ - $ - $ - $ - $ 187,217 248 Measure H-Fire Sales Tax 9974 Debt Service 0 Unclassified / CIP, ISF, Transfer $ (238,051) $ - $ - $ - $ - $ - 401 Woodstone Ctr Assess District DS 0000 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 0000 Non Departmental 10 Public Works - Water Utility $ - $ - $ (120,000) - $ $ - $ 852,863 500 WATER FUND 1001 City Council 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 1101 City Manager 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 1201 City Attorney 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 1301 City Clerk 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 1401 Finance 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ 36,000 500 WATER FUND 2102 Planning 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 2202 Building 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 2302 Engineering 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 3102 Fire & Prevention 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 4102 Public Works - Corporation Yard 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 4106 Public Works - Governmental Building 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 4402 PW-Uitility 10 Public Works - Water Utility $ (27,750) - $ $ - $ - $ - $ 1,383,243 500 WATER FUND 9971 Debt Service 10 Public Works - Water Utility $ (66,109) $ - $ - $ - $ - $ - 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 $ (83,954) $ - $ - $ - $ - $ - 500 WATER FUND 9980 Debt Service 10 Public Works - Water Utility $ (168,593) $ - $ - $ - $ - $ - 501 Water Enterprise Capital Proj Fund 0000 Non Departmental 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 501 Water Enterprise Capital Proj Fund 2350 Engineering 10 Public Works - Water Utility $ (120,000) - $ $ - $ - $ - $ - 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 $ - $ - $ - $ - $ - $ - 502 Water Connection Fee Fund 0000 Non Departmental 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 0000 Non Departmental 11 Public Works - Wastewater Utility $ - $ - $ (32,000) - $ $ - $ 908,934 510 WasteWater Enterprise Fund 1001 City Council 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 1101 City Manager 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 1201 City Attorney 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 1301 City Clerk 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ -

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Page 13 of 90 ends

Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 41 of 118 ends

Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 $ - $ - $ - $ - $ - $ 195,825 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 698,385 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 647,900 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 335,603 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 1,411,268 100 GENERAL FUND 23xx Engineering - All General Fund Programs 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 258,296 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 471,275 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 212,539 100 GENERAL FUND 0000 Non Departmental 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 146,940 Direct Services in the General Fund
100 GENERAL FUND 1001 City Council 2 General Government $ - $ - $ - $ - $ - $ 4,300 100 GENERAL FUND 1101 City Manager 2 General Government $ - $ - $ - $ - $ - $ 500 100 GENERAL FUND 1201 City Attorney 2 General Government $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 1301 City Clerk 2 General Government $ - $ - $ - $ - $ - $ 141,868 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 2 General Government $ - $ - $ - $ - $ - $ 36,497 100 GENERAL FUND 23xx Engineering - All General Fund Programs 5 Engineering $ - $ - $ - $ - $ - $ 299,383 100 GENERAL FUND 4102 Public Works - Corporation Yard 8 Public Works $ - $ - $ - $ - $ - $ 20,088 100 GENERAL FUND 4106 Public Works - Governmental Building 8 Public Works $ - $ - $ - $ - $ - $ 56,500 100 GENERAL FUND 0000 Non Departmental 2 General Government $ - $ - $ - $ - $ - $ 344,705 100 GENERAL FUND 0 [extra] 2 General Government $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 0 [extra] 2 General Government $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 0 [extra] 2 General Government $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 0 [extra] 2 General Government $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ 625,301 100 GENERAL FUND 2202 Building 4 Building $ - $ - $ - $ - $ - $ 305,036 100 GENERAL FUND 3102 Fire & Prevention 6 Fire & Prevention $ - $ - $ - $ - $ - $ 1,526,726 100 GENERAL FUND 3114 Fire & Prevention 6 Fire & Prevention $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 3202 Police 7 Police $ - $ - $ - $ - $ - $ 5,460,162 100 GENERAL FUND 3213 Police 7 Police $ - $ - $ - $ - $ - $ 20,000 100 GENERAL FUND 4002 Senior Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ 26,314 100 GENERAL FUND 4103 Public Works - Streets Maintenance 8 Public Works $ - $ - $ - $ - $ - $ 351,200 100 GENERAL FUND 4104 Public Works - Parks & Landscaping 8 Public Works $ - $ - $ - $ - $ - $ 531,678 100 GENERAL FUND 4105 Public Works - Parking Lots 8 Public Works $ - $ - $ - $ - $ - $ 148,943 100 GENERAL FUND 4202 Public Works - Community Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ 170,834 100 GENERAL FUND 4203 Public Works - Community Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 4204 Public Works - Community Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 4302 Public Works - Ives Pool 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ 216,029 100 GENERAL FUND 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 9972 Debt Service 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 9974 Debt Service 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 9980 Debt Service 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - Direct Services in Other Funds
103 Buildings,Facilities & Infrast 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ 10,000 103 Buildings,Facilities & Infrast 1001 City Council 2 General Government $ - $ - $ - $ - $ - $ - Deductions to Expense Basis to Derive Allocation Factor Modified Operating
Expenses
Fund Organization Classification for Indirect Rates

Page 14 of 90 ends

Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 42 of 118 ends

Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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
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 0000 Non Departmental 6 Fire & Prevention $ - $ - $ - $ - $ - $ 20,000 104 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 $ - $ - $ - $ - $ - $ - 105 Pension & OPEB Fund 1401 Finance 2 General Government $ - $ - $ - $ (1,500) $ - $ - 120 Tree Replacement Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 120 Tree Replacement Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ - 120 Tree Replacement Fund 4103 Public Works - Streets 8 Public Works $ - $ - $ - $ - $ - $ 4,000 120 Tree Replacement Fund 4104 Public Works - Parks & Landscaping 8 Public Works $ - $ - $ - $ - $ - $ 4,000 122 PermitTechnology Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ 2,100 122 PermitTechnology Fund 2202 Building 4 Building $ - $ - $ - $ - $ - $ 17,500 123 Street Pavement Reserve 0000 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) 4103 Public Works - Streets 8 Public Works $ - $ - $ - $ - $ - $ - 125 Vehicle Abatement 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 126 Tobacco Mgmnt Program Fund 3202 Police 7 Police $ - $ - $ - $ - $ - $ - 127 Flood Mitigation Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 127 Flood Mitigation Fund 4202 PW-Community Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ 70,000 128 Police Endowment Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 128 Police Endowment Fund 3202 Police 7 Police $ - $ - $ - $ - $ - $ - 200 Gas Tax Fund 4103 Public Works - Streets 8 Public Works $ - $ - $ - $ - $ - $ 168,655 201 Measure M-Road Mtn 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 202 Measure M-ParkImpr Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 203 Art In-Lieu Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ 6,000 203 Art In-Lieu Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ 28,500 203 Art In-Lieu Fund 4104 Public Works - Parks & Landscaping 8 Public Works $ - $ - $ - $ - $ - $ - 204 Housing Linkage Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 205 Inclusionary Housing Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 207 Downtown Improvement District Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ 16,000 208 General Plan Update Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 208 General Plan Update Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ 30,025 209 SLESF Grant Fund 3202 Police 7 Police $ - $ - $ - $ - $ - $ - 211 Transportation Grants 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ 150,000 212 Park In-Lieu Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 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 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ 27,622 213 Traffic Impact Fee Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ - 215 Street Lighting Assess District 1401 Finance 2 General Government $ - $ - $ - $ - $ - $ 16,516 215 Street Lighting Assess District 4103 Public Works - Streets 8 Public Works $ - $ - $ - $ - $ - $ 124,941

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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
216 CDBG ADA Transitional Plan 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 217 Road Mtn & Rehab (SB1) 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 217 Road Mtn & Rehab (SB1) 2302 Engineering 5 Engineering $ - $ - $ - $ - $ - $ - 218 Park Land & Development Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 219 Gen Government Facilities Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 220 Fire Facilities Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 221 Stormwater Facilities Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 233 COMMUNITY FUND 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 240 BSCC - Wellness/Mental Health 3202 Police 7 Police $ - $ - $ - $ - $ - $ - 247 Suppl Plng Grant (SB2&LEAP) 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 247 Suppl Plng Grant (SB2&LEAP) 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ 250,000 248 Measure H-Fire Sales Tax 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 248 Measure H-Fire Sales Tax 3102 Fire & Prevention 6 Fire & Prevention $ - $ - $ - $ - $ - $ 187,217 248 Measure H-Fire Sales Tax 9974 Debt Service 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 401 Woodstone Ctr Assess District DS 0000 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 0000 Non Departmental 10 Public Works - Water Utility $ (852,863) $ - $ - $ - $ - $ - 500 WATER FUND 1001 City Council 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 1101 City Manager 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 1201 City Attorney 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 1301 City Clerk 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 1401 Finance 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ 36,000 500 WATER FUND 2102 Planning 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 2202 Building 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 2302 Engineering 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 3102 Fire & Prevention 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 4102 Public Works - Corporation Yard 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 4106 Public Works - Governmental Building 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 4402 PW-Uitility 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ 1,383,243 500 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 0000 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 $ - $ - $ - $ - $ - $ - 502 Water Connection Fee Fund 0000 Non Departmental 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 0000 Non Departmental 11 Public Works - Wastewater Utility (908,934) $ $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 1001 City Council 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 1101 City Manager 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 1201 City Attorney 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 1301 City Clerk 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ -

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 $ - $ - $ - $ - $ - $ 195,825 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 698,385 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 647,900 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 335,603 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 1,411,268 100 GENERAL FUND 23xx Engineering - All General Fund Programs 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 258,296 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 471,275 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 212,539 100 GENERAL FUND 0000 Non Departmental 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 146,940 Direct Services in the General Fund
100 GENERAL FUND 1001 City Council 2 General Government $ - $ - $ - $ - $ - $ 4,300 100 GENERAL FUND 1101 City Manager 2 General Government $ - $ - $ - $ - $ - $ 500 100 GENERAL FUND 1201 City Attorney 2 General Government $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 1301 City Clerk 2 General Government $ - $ - $ - $ - $ - $ 141,868 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 2 General Government $ - $ - $ - $ - $ - $ 36,497 100 GENERAL FUND 23xx Engineering - All General Fund Programs 5 Engineering $ - $ - $ - $ - $ - $ 299,383 100 GENERAL FUND 4102 Public Works - Corporation Yard 8 Public Works $ - $ - $ - $ - $ - $ 20,088 100 GENERAL FUND 4106 Public Works - Governmental Building 8 Public Works $ - $ - $ - $ - $ - $ 56,500 100 GENERAL FUND 0000 Non Departmental 2 General Government $ - $ - $ - $ - $ - $ 344,705 100 GENERAL FUND 0 [extra] 2 General Government $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 0 [extra] 2 General Government $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 0 [extra] 2 General Government $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 0 [extra] 2 General Government $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ 625,301 100 GENERAL FUND 2202 Building 4 Building $ - $ - $ - $ - $ - $ 305,036 100 GENERAL FUND 3102 Fire & Prevention 6 Fire & Prevention $ - $ - $ - $ - $ - $ 1,538,726 100 GENERAL FUND 3114 Fire & Prevention 6 Fire & Prevention $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 3202 Police 7 Police $ - $ - $ - $ - $ - $ 5,510,162 100 GENERAL FUND 3213 Police 7 Police $ - $ - $ - $ - $ - $ 20,000 100 GENERAL FUND 4002 Senior Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ 41,314 100 GENERAL FUND 4103 Public Works - Streets Maintenance 8 Public Works $ - $ - $ - $ - $ - $ 351,200 100 GENERAL FUND 4104 Public Works - Parks & Landscaping 8 Public Works $ - $ - $ - $ - $ - $ 531,678 100 GENERAL FUND 4105 Public Works - Parking Lots 8 Public Works $ - $ - $ - $ - $ - $ 148,943 100 GENERAL FUND 4202 Public Works - Community Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ 170,834 100 GENERAL FUND 4203 Public Works - Community Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 4204 Public Works - Community Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 4302 Public Works - Ives Pool 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ 298,829 100 GENERAL FUND 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ 57,288 100 GENERAL FUND 9972 Debt Service 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ 64,585 100 GENERAL FUND 9974 Debt Service 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 9980 Debt Service 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ 86,170 Direct Services in Other Funds
103 Buildings,Facilities & Infrast 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ (61,400) - $ $ - $ - $ - $ 10,000 103 Buildings,Facilities & Infrast 1001 City Council 2 General Government $ - $ - $ - $ - $ - $ - Gross Expense
Net of
Distortions
Fund Organization Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 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 0000 Non Departmental 6 Fire & Prevention $ - $ - $ - $ - $ - $ 20,000 104 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 $ - $ - $ - $ - $ - $ - 105 Pension & OPEB Fund 1401 Finance 2 General Government $ - $ - $ - $ - $ - $ 1,500 120 Tree Replacement Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 120 Tree Replacement Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ - 120 Tree Replacement Fund 4103 Public Works - Streets 8 Public Works $ - $ - $ - $ - $ - $ 4,000 120 Tree Replacement Fund 4104 Public Works - Parks & Landscaping 8 Public Works $ - $ - $ - $ - $ - $ 4,000 122 PermitTechnology Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ 2,100 122 PermitTechnology Fund 2202 Building 4 Building $ - $ - $ - $ - $ - $ 17,500 123 Street Pavement Reserve 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ (55,000) - $ $ - $ - $ - $ - 123 Street Pavement Reserve 2350 Engineering 5 Engineering $ - $ - $ - $ - $ - $ - 123 Street Pavement Reserve 2351 Engineering 5 Engineering $ - $ - $ - $ - $ - $ - 124 Measure T& Q (Y) 4103 Public Works - Streets 8 Public Works $ - $ - $ - $ - $ - $ - 125 Vehicle Abatement 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ (4,500) $ - $ - $ - $ - 126 Tobacco Mgmnt Program Fund 3202 Police 7 Police $ - $ - $ - $ - $ - $ - 127 Flood Mitigation Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ (255,000) - $ $ - $ - $ - $ - 127 Flood Mitigation Fund 4202 PW-Community Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ 70,000 128 Police Endowment Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 128 Police Endowment Fund 3202 Police 7 Police $ - $ - $ - $ - $ - $ 80,000 200 Gas Tax Fund 4103 Public Works - Streets 8 Public Works $ - $ - $ - $ - $ - $ 168,655 201 Measure M-Road Mtn 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 202 Measure M-ParkImpr Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ (90,000) - $ $ - $ - $ - $ - 203 Art In-Lieu Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ 6,000 203 Art In-Lieu Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ 28,500 203 Art In-Lieu Fund 4104 Public Works - Parks & Landscaping 8 Public Works $ - $ - $ - $ - $ - $ - 204 Housing Linkage Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 205 Inclusionary Housing Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ (22,000) - $ $ - $ - $ - $ - 207 Downtown Improvement District Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ 16,000 208 General Plan Update Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 208 General Plan Update Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ 30,025 209 SLESF Grant Fund 3202 Police 7 Police $ (120,000) - $ $ - $ - $ - $ - 211 Transportation Grants 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ (631,080) - $ $ - $ - $ - $ 150,000 212 Park In-Lieu Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ (339,455) - $ $ - $ - $ - $ - 212 Park In-Lieu Fee Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ - 212 Park In-Lieu Fee Fund 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ 27,537 213 Traffic Impact Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ (209,830) - $ $ - $ - $ - $ 27,622 213 Traffic Impact Fee Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ - 215 Street Lighting Assess District 1401 Finance 2 General Government $ - $ - $ - $ - $ - $ 16,516 215 Street Lighting Assess District 4103 Public Works - Streets 8 Public Works $ - $ - $ - $ - $ - $ 124,941

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 216 CDBG ADA Transitional Plan 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ (45,000) - $ $ - $ - $ - $ - 217 Road Mtn & Rehab (SB1) 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ (61,700) - $ $ - $ - $ - $ - 217 Road Mtn & Rehab (SB1) 2302 Engineering 5 Engineering $ - $ - $ - $ - $ - $ - 218 Park Land & Development Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 219 Gen Government Facilities Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 220 Fire Facilities Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 221 Stormwater Facilities Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 233 COMMUNITY FUND 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 240 BSCC - Wellness/Mental Health 3202 Police 7 Police $ - $ - $ - $ - $ - $ - 247 Suppl Plng Grant (SB2&LEAP) 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 247 Suppl Plng Grant (SB2&LEAP) 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ 250,000 248 Measure H-Fire Sales Tax 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 248 Measure H-Fire Sales Tax 3102 Fire & Prevention 6 Fire & Prevention $ - $ - $ - $ - $ - $ 187,217 248 Measure H-Fire Sales Tax 9974 Debt Service 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ 238,051 401 Woodstone Ctr Assess District DS 0000 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 0000 Non Departmental 10 Public Works - Water Utility $ (120,000) - $ $ (852,863) - $ $ - $ - 500 WATER FUND 1001 City Council 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 1101 City Manager 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 1201 City Attorney 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 1301 City Clerk 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 1401 Finance 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ 36,000 500 WATER FUND 2102 Planning 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 2202 Building 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 2302 Engineering 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 3102 Fire & Prevention 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 4102 Public Works - Corporation Yard 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 4106 Public Works - Governmental Building 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 4402 PW-Uitility 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ 1,410,993 500 WATER FUND 9971 Debt Service 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ 66,109 500 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 $ - $ - $ - $ - $ - $ 83,954 500 WATER FUND 9980 Debt Service 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ 168,593 501 Water Enterprise Capital Proj Fund 0000 Non Departmental 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 501 Water Enterprise Capital Proj Fund 2350 Engineering 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ 120,000 501 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 $ - $ - $ - $ - $ - $ - 502 Water Connection Fee Fund 0000 Non Departmental 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 0000 Non Departmental 11 Public Works - Wastewater Utility $ (32,000) - $ $ (908,934) - $ $ - $ - 510 WasteWater Enterprise Fund 1001 City Council 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 1101 City Manager 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 1201 City Attorney 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 1301 City Clerk 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ -

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Exhibit 2b
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Fund Structure and Expenditure Basis
No. Title No. Title No. Title Total Budget
2024-25
Adjustment Expense Basis
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services $ 200,125 $ (4,300) $ 195,825 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services $ 698,885 $ (500) $ 698,385 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services $ 647,900 $ - $ 647,900 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services $ 477,471 $ (141,868) $ 335,603 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services $ 1,447,765 $ (36,497) $ 1,411,268 100 GENERAL FUND 23xx Engineering - All General Fund Programs 1 Allocated Indirect Services $ 557,679 $ (299,383) $ 258,296 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services $ 491,363 $ (20,088) $ 471,275 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services $ 269,039 $ (56,500) $ 212,539 100 GENERAL FUND 0000 Non Departmental 1 Allocated Indirect Services $ 491,645 $ (344,705) $ 146,940 Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer $ 5,404,033 $ 5,404,033 - $ 2 General Government $ 18,016 $ 527,870 $ 545,886
3 Planning $ 935,926 $ - $ 935,926
4 Building $ 322,536 $ - $ 322,536
5 Engineering $ 299,383 - $ $ 299,383
6 Fire & Prevention $ 1,745,943 $ 1,745,943 - $
7 Police $ 5,730,162 $ 5,730,162 - $
8 Public Works $ 1,333,417 $ 76,588 $ 1,410,005
9 Public Works - Community Facilities 580,978 $ $ - $ 580,978 10 Public Works - Water Utility $ 2,858,512 $ 2,858,512 - $ 11 Public Works - Wastewater Utility 4,156,890 $ $ 4,156,890 - $ Grand Total Expenditure $ 28,368,286 $ 28,368,286 0 $
Reconciles to Workspace 1? Yes
Fund Organization Classification for Indirect Rates Expenditure Basis

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Exhibit 2b-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 $ - $ - $ - $ - $ - $ 195,825 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 698,385 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 647,900 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 335,603 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 1,411,268 100 GENERAL FUND 23xx Engineering - All General Fund Programs 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 258,296 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 471,275 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 212,539 100 GENERAL FUND 0000 Non Departmental 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 146,940 Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer $ (473,631) $ (1,642,065) $ (1,774,965) - $ $ - $ 1,513,372 2 General Government $ - $ - $ - $ - $ - $ 545,886
3 Planning $ - $ - $ - $ - $ - $ 935,926
4 Building $ - $ - $ - $ - $ - $ 322,536
5 Engineering $ - $ - $ - $ - $ - $ 299,383
6 Fire & Prevention $ - $ (12,000) $ - $ - $ - $ 1,733,943 7 Police $ (130,000) - $ $ (120,000) - $ $ - $ 5,480,162 8 Public Works $ - $ - $ - $ - $ - $ 1,410,005
9 Public Works - Community Facilities $ - $ (97,800) $ - $ - $ - $ 483,178 10 Public Works - Water Utility $ (318,656) $ (147,750) $ (120,000) - $ $ - $ 2,272,106 11 Public Works - Wastewater Utility (178,656) $ $ (32,000) $ - $ (32,000) $ - $ 3,914,234 Grand Total $ (970,943) $ (2,061,615) $ - $ (2,046,965) $ - $ 23,288,763 Fund Organization Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor Net Operating
Expenses

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Exhibit 2b-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 $ - $ - $ - $ - $ - $ 195,825 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 698,385 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 647,900 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 335,603 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 1,411,268 100 GENERAL FUND 23xx Engineering - All General Fund Programs 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 258,296 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 471,275 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 212,539 100 GENERAL FUND 0000 Non Departmental 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 146,940 Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer $ - $ (1,243,750) - $ $ - $ - $ 269,622 2 General Government $ - $ - $ - $ (1,500) $ - $ 544,386 3 Planning $ - $ - $ - $ - $ - $ 935,926
4 Building $ - $ - $ - $ - $ - $ 322,536
5 Engineering $ - $ - $ - $ - $ - $ 299,383
6 Fire & Prevention $ - $ - $ - $ - $ - $ 1,733,943
7 Police $ - $ - $ - $ - $ - $ 5,480,162
8 Public Works $ - $ - $ - $ - $ - $ 1,410,005
9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ 483,178 10 Public Works - Water Utility $ (852,863) $ - $ - $ - $ - $ 1,419,243 11 Public Works - Wastewater Utility (908,934) $ $ - $ (2,118,435) - $ $ - $ 886,865 Grand Total $ (1,761,797) $ - $ (1,243,750) $ (2,119,935) $ - $ 18,163,281 Modified
Operating
Expenses
Fund Organization Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor

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Agenda Item Number 11 Agenda Item Number 11
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Exhibit 2b-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 195,825 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 698,385 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 647,900 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 335,603 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1,411,268 100 GENERAL FUND 23xx Engineering - All General Fund Programs 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 258,296 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 471,275 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 212,539 100 GENERAL FUND 0000 Non Departmental 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 146,940 Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer $ - $ - $ (1,774,965) - $ $ - $ - $ (1,243,750) - $ $ - $ - $ 2,385,318 2 General Government $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 545,886 3 Planning $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 935,926 4 Building $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 322,536 5 Engineering $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 299,383 6 Fire & Prevention $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1,745,943 7 Police $ - $ - $ (120,000) - $ $ - $ - $ - $ - $ - $ - $ 5,610,162 8 Public Works $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1,410,005 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 580,978 10 Public Works - Water Utility $ - $ - $ (120,000) - $ $ (852,863) - $ $ - $ - $ - $ - $ 1,885,649 11 Public Works - Wastewater Utility $ - $ - $ - $ (32,000) $ (908,934) - $ $ - $ - $ - $ - $ 3,215,956 Grand Total $ - $ - $ - $ (2,046,965) $ - $ (1,761,797) $ - $ (1,243,750) $ - $ - $ 23,315,774 Gross Expense
Net of
Distortions
Fund Organization Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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%
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.

Central Services Identification
Personnel Data

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City Council Meeting Packet of June 3, 2025

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Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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%
Allocation of Time to Central Services Functions
Central Services Identification
Personnel Data

Page 27 of 90 ends

Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 55 of 118 ends

Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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

Page 28 of 90 ends

Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 56 of 118 ends

Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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%
Allocation of Time to Central Services Functions
Central Services Identification
Personnel Data

Page 29 of 90 ends

Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 57 of 118 ends

Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Distribution of Labor to Central Services Cost Pools | 100-14xx - Finance / Admin. Services - All General Fund 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

Page 30 of 90 ends

Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 58 of 118 ends

Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Distribution of Labor to Central Services Cost Pools | 100-23xx - Engineering - All General Fund Programs 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

Page 31 of 90 ends

Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 59 of 118 ends

Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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%
Allocation of Time to Central Services Functions
Central Services Identification
Personnel Data

Page 32 of 90 ends

Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 60 of 118 ends

Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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%
Allocation of Time to Central Services Functions
Central Services Identification
Personnel Data

Page 33 of 90 ends

Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 61 of 118 ends

Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Distribution of Labor to Central Services Cost Pools | 100-0000 - 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%
Personnel Data Allocation of Time to Central Services Functions Central Services Identification

Page 34 of 90 ends

Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 62 of 118 ends

Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Determination of Allocable Central Services Expense | 100-1001 - City Council Description Total Budget
2024-25
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 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 4011 Salaries - Part Time $ - $ - n/a - full cost plan $ 0% - 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4100 Employee Benefits $ - $ - n/a - full cost plan $ 0% - 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4101 Health in Lieu $ 7,280 $ - n/a - full cost plan $ 7,280 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4105 Medicare & Fica $ 2,493 $ - n/a - full cost plan $ 2,493 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4130 Health Insurance $ 33,605 $ - n/a - full cost plan $ 33,605 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4150 Dental $ 4,806 $ - n/a - full cost plan $ 4,806 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4151 Vision $ 506 $ - n/a - full cost plan $ 506 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4183 EAP Insurance $ 175 $ - n/a - full cost plan $ 175 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4184 Life Insurance $ 405 $ - n/a - full cost plan $ 405 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4210 Prof. Contracted Services $ 67,700 $ - n/a - full cost plan $ 67,700 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4212 Internet & Network/Tech Maint $ - $ - n/a - full cost plan $ 0% - 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4250 Publications/Legal Notices $ 3,500 $ - n/a - full cost plan $ 3,500 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4310 Office Supplies $ 1,500 $ - n/a - full cost plan $ 1,500 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4330 Misc Supplies & Services $ 1,000 $ - n/a - full cost plan $ 1,000 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4340 Postage & Printing $ 100 $ - n/a - full cost plan $ 100 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4345 Dues & Subscriptions $ 9,310 $ (300) grant / community $ 9,010 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4375 Equipment Rental $ 3,050 $ - n/a - full cost plan $ 3,050 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4510 Conference & Training $ 5,625 $ - n/a - full cost plan $ 5,625 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4515 Meetings & Travel $ 7,400 $ - n/a - full cost plan $ 7,400 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4750 Telecommunications $ 4,460 $ - n/a - full cost plan $ 4,460 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4890 Other Community Support $ 6,500 $ (4,000) grant / community $ 2,500 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4996 Allocated Liability Insurance $ 21,000 $ - n/a - full cost plan $ 21,000 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4997 Allocated Wrkrs Comp Insurance $ 1,710 $ - n/a - full cost plan $ 1,710 0% 25% 25% 50% 0% As labor; see Exhibit 3 Total Expense Basis and Distribution $ 200,125 $ (4,300) $ 195,825 0% 25% 25% 50% 0% Distribution of Allocable Expense $ 195,825 $ - $ 48,956 $ 48,956 $ 97,912 $ - As Total Expense Basis Return of Unallowable Deductions to Direct Services $ 4,300 $ 4,300 All to Direct Services Reallocation of General Administration $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - As Dist. of Alloc. Exp.

Cost Pools $ 200,125 $ 200,125 $ - $ 48,956 $ 48,956 $ 97,912 $ 4,300 First Allocation Received / Amount for Second Allocation: 47,596 $ $ - $ 11,899 $ 11,899 $ 23,798 $ - $ - $ - $ - $ - Fund-Org-Object
Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions

Page 35 of 90 ends

Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 63 of 118 ends

Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Determination of Allocable Central Services Expense | 100-1101 - City Manager Description Total Budget
2024-25
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 4010 Salaries - Full Time $ 245,000 $ - n/a - full cost plan $ 245,000 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4011 Salaries - Part Time $ - $ - n/a - full cost plan $ 0% - 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4023 One-Time Payment $ - $ - n/a - full cost plan $ 0% - 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4100 Employee Benefits $ - $ - n/a - full cost plan $ 0% - 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4105 Medicare & Fica $ 3,552 $ - n/a - full cost plan $ 3,552 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4106 Vehicle Allowance $ 4,200 $ - n/a - full cost plan $ 4,200 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4107 Electronic Allowance $ - $ - n/a - full cost plan $ 0% - 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4110 CalPERS Employer Rate $ 30,674 $ - n/a - full cost plan $ 30,674 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4111 CalPERS UAL Cost $ 49,995 $ - n/a - full cost plan $ 49,995 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4121 Deferred Compensation $ 4,200 $ - n/a - full cost plan $ 4,200 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4130 Health Insurance $ 22,443 $ - n/a - full cost plan $ 22,443 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4140 Retiree Health Insurance OPEB $ 7,500 $ - n/a - full cost plan $ 7,500 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4150 Dental $ 1,839 $ - n/a - full cost plan $ 1,839 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4151 Vision $ 208 $ - n/a - full cost plan $ 208 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4181 LTD Insurance $ 795 $ - n/a - full cost plan $ 795 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4182 STD Insurance $ 452 $ - n/a - full cost plan $ 452 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4183 EAP Insurance $ 35 $ - n/a - full cost plan $ 0% 35 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4184 Life Insurance $ 81 $ - n/a - full cost plan $ 0% 81 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4210 Prof. Contracted Services $ 258,700 $ (500) community support $ 258,200 0% 6% 94% 0% 0% As contract detail 100 1101 4212 Internet & Network/Tech Maint $ - $ - n/a - full cost plan $ 0% - 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4230 Recruitment $ - $ - n/a - full cost plan $ 0% - 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4310 Office Supplies $ 250 $ - n/a - full cost plan $ 250 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4330 Misc Supplies & Services $ 10,830 $ - n/a - full cost plan $ 10,830 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4340 Postage & Printing $ - $ - n/a - full cost plan $ 0% - 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4345 Dues & Subscriptions $ 9,525 $ - n/a - full cost plan $ 9,525 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4351 Computer Equip (under $10K) $ - $ - n/a - full cost plan $ 0% - 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4375 Equipment Rental $ 3,200 $ - n/a - full cost plan $ 3,200 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4510 Conference & Training $ 500 $ - n/a - full cost plan $ 500 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4515 Meetings & Travel $ 1,800 $ - n/a - full cost plan $ 1,800 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4750 Telecommunications $ 3,420 $ - n/a - full cost plan $ 3,420 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4890 Other Community Support $ - $ - grant / community $ 0% - 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4996 Allocated Liability Insurance $ 16,885 $ - n/a - full cost plan $ 16,885 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4997 Allocated Wrkrs Comp Insurance $ 22,800 $ - n/a - full cost plan $ 22,800 0% 25% 25% 50% 0% As labor; see Exhibit 3 Total Expense Basis and Distribution $ 698,885 $ (500) $ 698,385 0% 18% 50% 32% 0% Distribution of Allocable Expense $ 698,385 $ 126,046 - $ $ 352,246 $ 220,092 $ - As Total Expense Basis Return of Unallowable Deductions to Direct Services $ 500 $ 500 All to Direct Services Reallocation of General Administration $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - As Dist. of Alloc. Exp.

Cost Pools $ 698,885 $ 698,885 $ 126,046 - $ $ 352,246 $ 220,092 $ 500 First Allocation Received / Amount for Redistribution in Second Allocation: 80,063 $ $ - $ 14,450 $ 40,381 $ 25,231 $ - $ - $ - $ - $ - Expenditure Description and Allocable Amount
Fund-Org-Object
Allocation of Expense to Central Services Functions

Page 36 of 90 ends

Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 64 of 118 ends

Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Determination of Allocable Central Services Expense | 100-1201 - City Attorney Description Total Budget
2024-25
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General
Admin
Citywide
Service Not in Use Direct Services Rationale for Allocation 100 1201 4214 Litigation Expense (General) $ 350,000 $ - Assumes not "litigation" $ 350,000 0% 100% 0% 0% All to single cost pool 100 1201 4217 Litigation Expense (Special) $ 275,000 $ - Assumes not "litigation" $ 275,000 0% 100% 0% 0% All to single cost pool 100 1201 4996 Allocated Liability Insurance $ 22,900 $ - n/a - full cost plan $ 22,900 0% 100% 0% 0% All to single cost pool Total Expense Basis and Distribution $ 647,900 $ - $ 647,900 0% 100% 0% 0% Distribution of Allocable Expense $ 647,900 $ 647,900 - $ $ - $ - 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 $ 647,900 $ 647,900 $ 647,900 - $ $ - $ -
First Allocation Received / Amount for Redistribution in Second Allocation: 52,448 $ $ - $ 52,448 $ - $ - $ - $ - $ - $ - $ - Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions Fund-Org-Object

Page 37 of 90 ends

Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 65 of 118 ends

Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Determination of Allocable Central Services Expense | 100-1301 - City Clerk Description Total Budget
2024-25
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General
Admin
Citywide
Service Not in Use Direct Services Rationale for Allocation 100 1301 4010 Salaries - Full Time $ 274,465 $ - n/a - full cost plan $ 274,465 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4011 Salaries - Part Time $ - $ - n/a - full cost plan $ 0% - 75% 0% 25% As labor; see Exhibit 3 100 1301 4023 One Time Payment $ - $ - n/a - full cost plan $ 0% - 75% 0% 25% As labor; see Exhibit 3 100 1301 4100 Employee Benefits $ - $ - n/a - full cost plan $ 0% - 75% 0% 25% As labor; see Exhibit 3 100 1301 4105 Medicare & Fica $ 3,385 $ - n/a - full cost plan $ 3,385 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4106 Vehicle Allowance $ - $ - n/a - full cost plan $ 0% - 75% 0% 25% As labor; see Exhibit 3 100 1301 4107 Electronic Allowance $ - $ - n/a - full cost plan $ 0% - 75% 0% 25% As labor; see Exhibit 3 100 1301 4110 CalPERS Employer Rate $ 34,930 $ - n/a - full cost plan $ 34,930 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4111 CalPERS UAL Cost $ 48,750 $ - n/a - full cost plan $ 48,750 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4121 Deferred Compensation $ 4,200 $ - n/a - full cost plan $ 4,200 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4130 Health Insurance $ 11,221 $ - n/a - full cost plan $ 11,221 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 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 4150 Dental $ 961 $ - n/a - full cost plan $ 961 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4151 Vision $ 101 $ - n/a - full cost plan $ 101 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4181 LTD Insurance $ 795 $ - n/a - full cost plan $ 795 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4182 STD Insurance $ 431 $ - n/a - full cost plan $ 431 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4183 EAP Insurance $ 35 $ - n/a - full cost plan $ 0% 35 75% 0% 25% As labor; see Exhibit 3 100 1301 4184 Life Insurance $ 81 $ - n/a - full cost plan $ 0% 81 75% 0% 25% As labor; see Exhibit 3 100 1301 4210 Prof. Contracted Services $ 6,960 $ - n/a - full cost plan $ 6,960 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4212 Internet & Network /Technology Maint $ - $ - n/a - full cost plan $ 0% - 75% 0% 25% As labor; see Exhibit 3 100 1301 4270 Elections $ 30,000 $ (30,000) elections $ 0% - 0% 0% 100% Not allocable 100 1301 4310 Office Supplies $ 1,900 $ - n/a - full cost plan $ 1,900 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4330 Misc Supplies & Services $ 1,280 $ - n/a - full cost plan $ 1,280 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4340 Printing & Postage $ - $ - n/a - full cost plan $ 0% - 75% 0% 25% As labor; see Exhibit 3 100 1301 4345 Dues & Subscriptions $ 2,360 $ - n/a - full cost plan $ 2,360 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4351 Computer Equip (under $10K) $ - $ - n/a - full cost plan $ 0% - 75% 0% 25% As labor; see Exhibit 3 100 1301 4375 Equipment Rental $ 3,500 $ - n/a - full cost plan $ 3,500 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4510 Conference & Training $ 800 $ - n/a - full cost plan $ 800 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4515 Meetings & Travel $ 1,425 $ - n/a - full cost plan $ 1,425 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4750 Telecommunication $ 2,910 $ - n/a - full cost plan $ 2,910 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4996 Allocated Liability Insurance $ 21,055 $ - n/a - full cost plan $ 21,055 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4997 Allocated Wrkrs Comp Insurance $ 22,225 $ - n/a - full cost plan $ 22,225 0% 75% 0% 25% As labor; see Exhibit 3 Total Expense Basis and Distribution $ 477,471 $ (30,000) $ 447,471 0% 75% 0% 25% Distribution of Allocable Expense $ 447,471 $ 335,603 - $ $ - $ 111,868 As Total Expense Basis Return of Unallowable Deductions to Direct Services $ 30,000 $ 30,000 All to Direct Services Reallocation of General Administration $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - As Dist. of Alloc. Exp.

Cost Pools $ 477,471 $ 477,471 $ 335,603 - $ $ - $ - $ 141,868 First Allocation Received / Amount for Redistribution in Second Allocation: 44,558 $ $ - $ 44,558 $ - $ - $ - $ - $ - $ - $ - Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions Fund-Org-Object

Page 38 of 90 ends

Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 66 of 118 ends

Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Determination of Allocable Central Services Expense | 100-14xx - Finance / Admin. Services - All General Fund Description Total Budget
2024-25
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 4010 Salaries - Full Time $ 498,497 $ - n/a - full cost plan $ 498,497 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4011 Salaries - Part Time $ 2,500 $ - n/a - full cost plan $ 2,500 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4012 Overtime $ - $ - n/a - full cost plan $ 5% - 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4023 One Time Payment $ 3,000 $ - n/a - full cost plan $ 3,000 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4100 Employee Benefits $ - $ - n/a - full cost plan $ 5% - 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 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 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 4105 Medicare & Fica $ 7,158 $ - n/a - full cost plan $ 7,158 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4110 CalPERS Employer Rate $ 52,935 $ - n/a - full cost plan $ 52,935 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4111 CalPERS UAL Cost $ 103,756 $ - n/a - full cost plan $ 103,756 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4130 Health Insurance $ 125,440 $ - n/a - full cost plan $ 125,440 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 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 4150 Dental $ 12,872 $ - n/a - full cost plan $ 12,872 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4151 Vision $ 1,363 $ - n/a - full cost plan $ 1,363 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4181 LTD Insurance $ 1,690 $ - n/a - full cost plan $ 1,690 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4182 STD Insurance $ 911 $ - n/a - full cost plan $ 911 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 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 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 4210 Prof. Contracted Services $ 105,500 $ - n/a - full cost plan $ 105,500 0% 100% 0% 0% 0% 0% 0% 0% 0% All to Citywide service 100 1401 4211 Banking Fees $ 22,000 $ - n/a - full cost plan $ 22,000 0% 0% 100% 0% 0% 0% 0% 0% 0% All to Utility Billing 100 1401 4212 Internet & Network /Technology Maint 60,100 $ $ - n/a - full cost plan $ 60,100 0% 0% 0% 0% 0% 0% 100% 0% 0% All to Info. Tech. Mgmt. 100 1401 4214 Litigation Expense $ - $ - Litigation $ 0% - 0% 0% 0% 0% 0% 0% 0% 100% Not allocable 100 1401 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 4221 Property Tax Services $ - $ - n/a - full cost plan $ 0% - 100% 0% 0% 0% 0% 0% 0% 0% All to Citywide service 100 1401 4222 Sales Tax Audit $ 4,000 $ - n/a - full cost plan $ 4,000 0% 100% 0% 0% 0% 0% 0% 0% 0% All to Citywide service 100 1401 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 4230 Recruitment $ - $ - Financing uses $ 5% - 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4300 Short/Over $ - $ - Financing uses $ 0% - 0% 0% 0% 0% 0% 0% 0% 100% Not allocable 100 1401 4301 Bad Debt Expense $ - $ - Financing uses $ 0% - 0% 0% 0% 0% 0% 0% 0% 100% Not allocable 100 1401 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 4330 Misc Supplies & Services $ 5,900 $ - n/a - full cost plan $ 5,900 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 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 4345 Dues & Subscriptions $ 6,365 $ - n/a - full cost plan $ 6,365 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4351 Computer Equip (under $10K) $ - $ - n/a - full cost plan $ 5% - 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4375 Equipment Rental $ 8,140 $ - n/a - full cost plan $ 8,140 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4510 Conference & Training $ 3,650 $ - n/a - full cost plan $ 3,650 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4515 Meetings & Travel $ 1,800 $ - n/a - full cost plan $ 1,800 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4750 Telecommunications $ 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 4990 Finance/StaffTime Proj Reimb $ - $ - n/a - full cost plan $ 100% - 0% 0% 0% 0% 0% 0% 0% 0% Reallocate as Gen. Adm. 100 1401 4996 Allocated Liability Insurance $ 60,265 $ - n/a - full cost plan $ 60,265 100% 0% 0% 0% 0% 0% 0% 0% 0% Reallocate as Gen. Adm. 100 1401 4997 Allocated Wrkrs Comp Insurance $ 47,285 $ - n/a - full cost plan $ 47,285 100% 0% 0% 0% 0% 0% 0% 0% 0% Reallocate as Gen. Adm. 100 1408 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 4210 Prof. Contracted Services - IT $ 64,084 $ - n/a - full cost plan $ 64,084 0% 0% 0% 0% 0% 0% 100% 0% 0% All to Info. Tech. Mgmt. 100 1411 4210 Prof. Contracted Services - HR $ 162,300 $ - n/a - full cost plan $ 162,300 0% 0% 0% 0% 0% 0% 0% 100% 0% All to Human Resources Total Expense Basis and Distribution $ 1,447,765 $ - $ 1,447,765 10% 31% 21% 6% 5% 3% 10% 11% 2% Distribution of Allocable Expense $ 1,447,765 $ 150,282 $ 448,585 $ 305,365 $ 85,463 $ 74,780 $ 42,732 $ 145,550 $ 162,300 $ 32,709 As Total Expense Basis Return of Unallowable Deductions to Direct Services $ - $ - All to Direct Services Reallocation of General Administration $ (150,282) 0 $ $ 51,958 $ 35,369 $ 9,899 $ 8,661 $ 4,949 $ 16,858 $ 18,798 $ - $ 3,788 As Dist. of Alloc. Exp.

Cost Pools $ 1,447,765 $ 1,447,765 $ 500,543 - $ $ 340,734 $ 95,362 $ 83,442 $ 47,681 $ 162,408 $ 181,098 $ 36,497 First Allocation Received / Amount for Redistribution in Second Allocation: 134,127 $ $ - $ 47,571 $ 32,383 $ 9,063 $ 7,930 $ 4,532 $ 15,435 $ 17,212 $ - Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions Fund-Org-Object

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 67 of 118 ends

Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 68 of 118 ends

Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Determination of Allocable Central Services Expense | 100-23xx - Engineering - All General Fund Programs Description Total Budget
2024-25
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General
Admin
Technical
Support - Public
Projects
Not in Use Direct Services Rationale for Allocation
100 2302 4010 Salaries - Full Time $ 217,359 $ - n/a - full cost plan $ 217,359 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4011 Salaries - Part Time $ - $ - n/a - full cost plan $ 0% - 33% 0% 67% As labor; see Exhibit 3 100 2302 4012 Overtime $ - $ - n/a - full cost plan $ 0% - 33% 0% 67% As labor; see Exhibit 3 100 2302 4023 One Time Payment $ 1,500 $ - n/a - full cost plan $ 1,500 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4100 Employee Benefits $ - $ - n/a - full cost plan $ 0% - 33% 0% 67% As labor; see Exhibit 3 100 2302 4101 Health in lieu $ - $ - n/a - full cost plan $ 0% - 33% 0% 67% As labor; see Exhibit 3 100 2302 4105 Medicare & Fica $ 3,110 $ - n/a - full cost plan $ 3,110 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4110 CalPERS Employer Rate $ 21,754 $ - n/a - full cost plan $ 21,754 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4111 CalPERS UAL Cost $ 25,320 $ - n/a - full cost plan $ 25,320 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4130 Health Insurance $ 35,984 $ - n/a - full cost plan $ 35,984 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4140 Retiree Health Insurance OPEB $ 3,750 $ - n/a - full cost plan $ 3,750 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4150 Dental $ 3,270 $ - n/a - full cost plan $ 3,270 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4151 Vision $ 352 $ - n/a - full cost plan $ 352 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4181 LTD Insurance $ 1,088 $ - n/a - full cost plan $ 1,088 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4182 STD Insurance $ 369 $ - n/a - full cost plan $ 369 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4183 EAP Insurance $ 105 $ - n/a - full cost plan $ 105 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4184 Life Insurance $ 243 $ - n/a - full cost plan $ 243 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 $ 45,000 $ - n/a - full cost plan $ 45,000 0% 85% 0% 15% Time est. 2020 fee study object detail > City Engineer $ 45,000 $ - n/a - full cost plan $ 45,000 0% 85% 0% 15% Time est. 2020 fee study object detail > Public Outreach $ 1,500 $ - n/a - full cost plan $ 1,500 0% 85% 0% 15% Time est. 2020 fee study object detail > Franchise Agreement Renewal $ 5,000 $ (5,000) direct service $ 0% - 0% 0% 100% All direct service 100 2302 4212 Internet & Network/Tech Maint $ 1,680 $ - n/a - full cost plan $ 1,680 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4230 Recruitment $ 5,000 $ - n/a - full cost plan $ 5,000 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4280 Vehicle Maintenance $ - $ - n/a - full cost plan $ 0% - 33% 0% 67% As labor; see Exhibit 3 100 2302 4330 Misc Supplies & Services $ 1,100 $ - n/a - full cost plan $ 1,100 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4340 Postage & Printing $ - $ - n/a - full cost plan $ 0% - 33% 0% 67% As labor; see Exhibit 3 100 2302 4345 Dues & Subscriptions $ 6,200 $ - n/a - full cost plan $ 6,200 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4375 Equipment Rental $ 6,800 $ - n/a - full cost plan $ 6,800 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4380 Vehicle Maintenance $ - $ - n/a - full cost plan $ 0% - 33% 0% 67% As labor; see Exhibit 3 100 2302 4510 Conference & Training $ - $ - n/a - full cost plan $ 0% - 33% 0% 67% As labor; see Exhibit 3 100 2302 4515 Meetings & Travel $ 250 $ - n/a - full cost plan $ 250 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4750 Telecommunications $ 3,600 $ - n/a - full cost plan $ 3,600 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4990 Eng/StaffTime Proj Reimb $ - $ - Financing uses $ 0% - 0% 0% 100% Not allocable 100 2302 4996 Allocated Liability Insurance $ 25,600 $ - n/a - full cost plan $ 25,600 100% 0% 0% 0% Reallocate as Gen. Adm. 100 2302 4997 Allocated Wrkrs Comp Insurance $ 11,545 $ - n/a - full cost plan $ 11,545 100% 0% 0% 0% Reallocate as Gen. Adm. 100 2307 4210 Prof. Contracted Services $ 36,200 $ (36,200) direct service $ 0% - 0% 0% 100% Not allocable 100 2307 4345 Dues & Subscriptions $ 49,000 $ - n/a - full cost plan $ 49,000 0% 100% 0% 0% All to single cost pool Total Expense Basis and Distribution $ 557,679 $ (41,200) $ 516,479 7% 46% 0% 46% Distribution of Allocable Expense $ 516,479 $ 37,145 $ 239,720 $ - $ 239,614 As Total Expense Basis Return of Unallowable Deductions to Direct Services $ 41,200 $ 41,200 All to Direct Services Reallocation of General Administration $ - $ (37,145) $ 18,577 $ - $ - $ - $ - $ - $ - $ - $ 18,568 As Dist. of Alloc. Exp.

Cost Pools $ 557,679 $ 258,296 - $ $ - $ - $ 299,383
First Allocation Received / Amount for Redistribution in Second Allocation: 27,185 $ $ - $ 27,185 $ - $ - $ - $ - $ - $ - $ - Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions Fund-Org-Object

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 69 of 118 ends

Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Determination of Allocable Central Services Expense | 100-4102 - Public Works - Corporation Yard Description Total Budget
2024-25
Deduct:

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

Management
Dept. Fiscal
Management
Direct Services Rationale for Allocation
100 4102 4010 Salaries - Full Time $ 167,101 $ - n/a - full cost plan $ 167,101 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4011 Salaries - Part Time $ - $ - n/a - full cost plan $ 0% - 49% 49% 2% As labor; see Exhibit 3 100 4102 4012 Overtime $ 240 $ - n/a - full cost plan $ 240 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4023 One Time Payment $ 3,580 $ - n/a - full cost plan $ 3,580 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4100 Employee Benefits $ - $ - n/a - full cost plan $ 0% - 49% 49% 2% As labor; see Exhibit 3 100 4102 4101 Health in Lieu $ - $ - n/a - full cost plan $ 0% - 49% 49% 2% As labor; see Exhibit 3 100 4102 4102 Uniform Allowance $ 1,285 $ - n/a - full cost plan $ 1,285 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4104 Accrual in Lieu $ 67,680 $ - n/a - full cost plan $ 67,680 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4105 Medicare & Fica $ 2,400 $ - n/a - full cost plan $ 2,400 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4110 CalPERS Employer Rate $ 17,593 $ - n/a - full cost plan $ 17,593 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4111 CalPERS UAL Cost $ 56,825 $ - n/a - full cost plan $ 56,825 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4130 Health Insurance $ 31,485 $ - n/a - full cost plan $ 31,485 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4140 Retiree Health Insurance OPEB $ 12,600 $ - n/a - full cost plan $ 12,600 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4150 Dental $ 2,903 $ - n/a - full cost plan $ 2,903 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4151 Vision $ 314 $ - n/a - full cost plan $ 314 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4181 LTD Insurance $ 1,099 $ - n/a - full cost plan $ 1,099 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4182 STD Insurance $ 256 $ - n/a - full cost plan $ 256 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4183 EAP Insurance $ 140 $ - n/a - full cost plan $ 140 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4184 Life Insurance $ 324 $ - n/a - full cost plan $ 324 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4185 Child Care In-lieu Benefit $ - $ - n/a - full cost plan $ 0% - 49% 49% 2% As labor; see Exhibit 3 100 4102 4190 Worker's Compensation Premium $ - $ - n/a - full cost plan $ 0% - 49% 49% 2% As labor; see Exhibit 3 100 4102 4210 Prof. Contracted Services $ 10,740 $ - n/a - full cost plan $ 10,740 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4212 Internet & Network /Technology Maint 1,653 $ $ - n/a - full cost plan $ 1,653 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4214 Litigation Expense $ - $ - n/a - full cost plan $ 0% - 49% 49% 2% As labor; see Exhibit 3 100 4102 4230 Recruitment $ 2,500 $ - n/a - full cost plan $ 2,500 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4310 Office Supplies $ 630 $ - n/a - full cost plan $ 630 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4330 Misc Supplies & Services $ 12,700 $ - n/a - full cost plan $ 12,700 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4332 Safety & Janitorial Supplies $ 2,625 $ - n/a - full cost plan $ 2,625 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4340 Postage & Printing $ 300 $ - n/a - full cost plan $ 300 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4345 Dues & Subscriptions $ - $ - n/a - full cost plan $ 0% - 49% 49% 2% As labor; see Exhibit 3 100 4102 4375 Equipment Rental $ 5,200 $ - n/a - full cost plan $ 5,200 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4380 Vehicle Maintenance $ 30,135 $ - n/a - full cost plan $ 30,135 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4390 PW Vehicle Fuel Expense $ 38,640 $ - n/a - full cost plan $ 38,640 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4510 Conference & Training $ 200 $ - n/a - full cost plan $ 200 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4515 Meetings & Travel $ 100 $ - n/a - full cost plan $ 100 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4710 PW CY Util-Gas & Electric $ 6,900 $ - n/a - full cost plan $ 6,900 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4711 Utilities - City Water Bill $ 10,645 $ - n/a - full cost plan $ 10,645 0% 0% 0% 100% All to Direct Service 100 4102 4750 Telecommunications $ 13,650 $ - n/a - full cost plan $ 13,650 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4990 PW/StaffTime Proj Reimb $ (66,000) $ - financing uses $ (66,000) 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4996 Allocated Liability Insurance $ 27,860 $ - n/a - full cost plan $ 27,860 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4997 Allocated Wrkrs Comp Insurance $ 27,060 $ - n/a - full cost plan $ 27,060 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 5100 Capital Outlay $ - $ - capital outlay $ 0% - 0% 0% 100% Not allocable Total Expense Basis and Distribution $ 491,363 $ - $ 491,363 0% 48% 48% 0% 0% 0% 0% 0% 0% 4% Distribution of Allocable Expense $ 491,363 $ 235,637 - $ $ 235,637 $ - $ - $ - $ - $ - $ - $ 20,088 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 $ 491,363 $ 491,363 $ 235,637 - $ $ 235,637 $ - $ - $ - $ - $ - $ - $ 20,088 First Allocation Received / Amount for Redistribution in Second Allocation: 93,884 $ $ - $ 46,942 $ 46,942 $ - $ - $ - $ - $ - $ - Fund-Org-Object
Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 70 of 118 ends

Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Determination of Allocable Central Services Expense | 100-4106 - Public Works - Governmental Building Description Total Budget
2024-25
Deduct:

Unallowable
Rationale for
Unallowable Amount
Allocable
Expense
General
Admin
Govt. Facility
Maintenance Not in Use Direct Services Rationale for Allocation 100 4106 4010 Salaries - Full Time $ 33,537 $ - n/a - full cost plan $ 33,537 0% 100% 0% 0% All to single cost pool 100 4106 4012 Overtime $ 1,900 $ - n/a - full cost plan $ 1,900 0% 100% 0% 0% All to single cost pool 100 4106 4013 Standby $ 1,310 $ - n/a - full cost plan $ 1,310 0% 100% 0% 0% All to single cost pool 100 4106 4019 Salaries - WC-4850/Temp Disb $ - $ - n/a - full cost plan $ 0% - 100% 0% 0% All to single cost pool 100 4106 4023 One Time Payment $ 1,060 $ - n/a - full cost plan $ 1,060 0% 100% 0% 0% All to single cost pool 100 4106 4100 Employee Benefits $ - $ - n/a - full cost plan $ 0% - 100% 0% 0% All to single cost pool 100 4106 4101 Health in Lieu $ - $ - n/a - full cost plan $ 0% - 100% 0% 0% All to single cost pool 100 4106 4102 Uniform Allowance $ 350 $ - n/a - full cost plan $ 350 0% 100% 0% 0% All to single cost pool 100 4106 4105 Medicare & Fica $ 474 $ - n/a - full cost plan $ 474 0% 100% 0% 0% All to single cost pool 100 4106 4110 CalPERS Employer Rate $ 4,199 $ - n/a - full cost plan $ 4,199 0% 100% 0% 0% All to single cost pool 100 4106 4111 CalPERS UAL Cost $ 6,140 $ - n/a - full cost plan $ 6,140 0% 100% 0% 0% All to single cost pool 100 4106 4130 Health Insurance $ 10,184 $ - n/a - full cost plan $ 10,184 0% 100% 0% 0% All to single cost pool 100 4106 4150 Dental $ 1,038 $ - n/a - full cost plan $ 1,038 0% 100% 0% 0% All to single cost pool 100 4106 4151 Vision $ 108 $ - n/a - full cost plan $ 108 0% 100% 0% 0% All to single cost pool 100 4106 4181 LTD Insurance $ 596 $ - n/a - full cost plan $ 596 0% 100% 0% 0% All to single cost pool 100 4106 4182 STD Insurance $ 38 $ - n/a - full cost plan $ 0% 38 100% 0% 0% All to single cost pool 100 4106 4183 EAP Insurance $ 70 $ - n/a - full cost plan $ 0% 70 100% 0% 0% All to single cost pool 100 4106 4184 Life Insurance $ 162 $ - n/a - full cost plan $ 162 0% 100% 0% 0% All to single cost pool 100 4106 4185 Child Care In-lieu Benefit $ - $ - n/a - full cost plan $ 0% - 100% 0% 0% All to single cost pool 100 4106 4210 Prof. Contracted Services $ 125,300 $ (52,000) housing support $ 73,300 0% 100% 0% 0% All to single cost pool 100 4106 4213 Building/Grounds Maintenance $ 31,300 $ (4,500) housing support $ 26,800 0% 100% 0% 0% All to single cost pool 100 4106 4330 Misc Supplies & Services $ 19,600 $ - n/a - full cost plan $ 19,600 0% 100% 0% 0% All to single cost pool 100 4106 4332 Safety & Janitorial Supplies $ 2,050 $ - n/a - full cost plan $ 2,050 0% 100% 0% 0% All to single cost pool 100 4106 4710 Govt Bldgs-Util-Gas & Elec $ 10,779 $ - n/a - full cost plan $ 10,779 0% 100% 0% 0% All to single cost pool 100 4106 4711 Utilities - City Water Bill $ 6,745 $ - n/a - full cost plan $ 6,745 0% 100% 0% 0% All to single cost pool 100 4106 4996 Allocated Liability Insurance $ 9,300 $ - n/a - full cost plan $ 9,300 0% 100% 0% 0% All to single cost pool 100 4106 4997 Allocated Wrkrs Comp Insurance $ 2,800 $ - n/a - full cost plan $ 2,800 0% 100% 0% 0% All to single cost pool 100 4106 5100 Capital Outlay $ - $ - n/a - full cost plan $ 0% - 100% 0% 0% All to single cost pool Total Expense Basis and Distribution $ 269,039 $ (56,500) $ 212,539 0% 100% 0% 0% Distribution of Allocable Expense $ 212,539 $ 212,539 - $ $ - $ - As Total Expense Basis Return of Unallowable Deductions to Direct Services $ 56,500 $ 56,500 All to Direct Services Reallocation of General Administration $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - As Dist. of Alloc. Exp.

Cost Pools $ 269,039 $ 269,039 $ 212,539 - $ $ - $ 56,500 First Allocation Received / Amount for Redistribution in Second Allocation: 37,015 $ $ - $ 37,015 $ - $ - $ - $ - $ - $ - $ - Expenditure Description and Allocable Amount
Fund-Org-Object
Allocation of Expense to Central Services Functions

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 71 of 118 ends

Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Determination of Allocable Central Services Expense | 100-0000 - Non Departmental Description Total Budget
2024-25
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 0000 4104 Accrual in Lieu $ 68,220 $ - n/a - full cost plan $ 68,220 0% 100% 0% 0% 0% 0% 0% All to Personnel 100 0000 4105 Medicare & Fica $ 6,300 $ - n/a - full cost plan $ 6,300 0% 100% 0% 0% 0% 0% 0% All to Personnel 100 0000 4330 Misc Supplies & Services $ - $ - n/a - full cost plan $ 0% - 100% 0% 0% 0% 0% 0% See detail below object detail > IT-Related Services, Citywide $ 18,000 $ - n/a - full cost plan $ 18,000 0% 0% 100% 0% 0% 0% 0% All to Info. Tech. Svcs. object detail > Device Replacement, Citywide $ 54,420 $ - n/a - full cost plan $ 54,420 0% 0% 100% 0% 0% 0% 0% All to Info. Tech. Svcs. object detail > IT Services, Police $ 44,705 $ (44,705) direct service $ 0% - 0% 0% 0% 0% 0% 100% All to Direct Services 100 0000 4999 Transfer Out $ 300,000 $ (300,000) transfer $ 0% - 0% 0% 0% 0% 0% 100% Not allocable Total Expense Basis and Distribution $ 491,645 $ (344,705) $ 146,940 0% 51% 49% 0% 0% 0% 0% Distribution of Allocable Expense $ 146,940 $ - $ 74,520 $ 72,420 $ - $ - $ - $ - As Total Expense Basis Return of Unallowable Deductions to Direct Services $ 344,705 $ 344,705 All to Direct Services Reallocation of General Administration $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - As Dist. of Alloc. Exp.

Cost Pools $ 491,645 $ 491,645 $ - $ 74,520 $ 72,420 $ - $ - $ - $ 344,705 First Allocation Received / Amount for Redistribution in Second Allocation: 11,895 $ $ - $ 6,032 $ 5,862 $ - $ - $ - $ - $ - $ - Fund-Org-Object
Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions

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City Council Meeting Packet of June 3, 2025

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Exhibit 5
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 $ 195,825 1.1% $ 195,825 0.8% $ 195,825 0.8% 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services $ 698,385 3.8% $ 698,385 3.0% $ 698,385 3.0% 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services $ 647,900 3.6% $ 647,900 2.8% $ 647,900 2.8% 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services $ 335,603 1.8% $ 335,603 1.4% $ 335,603 1.4% 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services $ 1,411,268 7.8% $ 1,411,268 6.1% $ 1,411,268 6.1% 100 GENERAL FUND 23xx Engineering - All General Fund Programs 1 Allocated Indirect Services $ 258,296 1.4% $ 258,296 1.1% $ 258,296 1.1% 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services $ 471,275 2.6% $ 471,275 2.0% $ 471,275 2.0% 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services $ 212,539 1.2% $ 212,539 0.9% $ 212,539 0.9% 100 GENERAL FUND 0000 Non Departmental 1 Allocated Indirect Services $ 146,940 0.8% $ 146,940 0.6% $ 146,940 0.6% Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer $ 269,622 1.5% 2.0% 1,513,372 $ 6.5% 8.0% 2,385,318 $ 10.2% 12.6% 2 General Government $ 544,386 3.0% 3.9% $ 545,886 2.3% 2.9% $ 545,886 2.3% 2.9% 3 Planning $ 935,926 5.2% 6.8% $ 935,926 4.0% 4.9% $ 935,926 4.0% 4.9% 4 Building $ 322,536 1.8% 2.3% $ 322,536 1.4% 1.7% $ 322,536 1.4% 1.7% 5 Engineering $ 299,383 1.6% 2.2% $ 299,383 1.3% 1.6% $ 299,383 1.3% 1.6% 6 Fire & Prevention $ 1,733,943 9.5% 12.6% 1,733,943 $ 7.4% 9.2% 1,745,943 $ 7.5% 9.2% 7 Police $ 5,480,162 30.2% 39.8% 5,480,162 $ 23.5% 29.0% 5,610,162 $ 24.1% 29.6% 8 Public Works $ 1,410,005 7.8% 10.2% 1,410,005 $ 6.1% 7.5% 1,410,005 $ 6.0% 7.4% 9 Public Works - Community Facilities 483,178 $ 2.7% 3.5% $ 483,178 2.1% 2.6% $ 580,978 2.5% 3.1% 10 Public Works - Water Utility $ 1,419,243 7.8% 10.3% 2,272,106 $ 9.8% 12.0% 1,885,649 $ 8.1% 10.0% 11 Public Works - Wastewater Utility $ 886,865 4.9% 6.4% 3,914,234 $ 16.8% 20.7% 3,215,956 $ 13.8% 17.0% Grand Total: All Services $ 18,163,281 100.0% 23,288,763 100.0% 23,315,774.45 100.0% Grand Total: Only Direct Services $ 13,785,250 100.0% 18,910,732 100.0% 18,937,743.22 100.0% 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

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Exhibit 5
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services 100 GENERAL FUND 23xx Engineering - All General Fund Programs 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 0000 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 2.5% 1.00 1.1% - 0.0%
- 0.0% - 0.0% - 0.0%
2,048 2.5% 0.75 0.8% - 0.0%
- 0.0% 4.00 4.4% - 0.0%
- 0.0% 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%
- 0.0% 0.0% - 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 5.4% 5.7% 3.00 3.3% 4.0% - 0.0% 0.0%
1,020 1.3% 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 6.7% 7.0% 34.50 38.3% 45.8% - 0.0% 0.0%
43,532 53.6% 56.7% 23.00 25.6% 30.5% - 0.0% 0.0%
9,412 11.6% 12.3% 5.75 6.4% 7.6% - 0.0% 0.0%
1,706 2.1% 2.2% 0.85 0.9% 1.1% - 0.0% 0.0%
5,872 7.2% 7.6% 3.00 3.3% 4.0% 2,870 50.0% 50.0%
5,349 6.6% 7.0% 2.53 2.8% 3.4% 2,870 50.0% 50.0%
81,171 100.0% 100.0% 90.00 100.0% 5,740
76,762 100.0% 75.37 100.0% 5,740 100.0%
Compensated Labor Hours (Approx. FTEE) Personnel Count Utility Accounts

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Exhibit 5
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services 100 GENERAL FUND 23xx Engineering - All General Fund Programs 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 0000 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% 471,275 9.7% 1.32 9.6%
- 0.0% 212,539 4.4% 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% 1,410,005 28.9% 33.6% 5.75 41.8% 47.4%
- 0.0% 0.0% 483,178 9.9% 11.5% 0.85 6.2% 7.0%
8,158,473 32.1% 32.1% 1,419,243 29.1% 33.8% 3.00 21.8% 24.7% 8,374,315 33.0% 33.0% 886,865 18.2% 21.1% 2.53 18.4% 20.9% 25,389,578 100.0% 4,883,105 100.0% 100.0% 13.75
25,389,578 100.0% 4,199,291 100.0% 12.13 100.0%
Capital Asset Value (Infrastructure) Public Works Modified Operating Expense Public Works Personnel Count

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Exhibit 5
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services 100 GENERAL FUND 23xx Engineering - All General Fund Programs 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 0000 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% 103,645 2.3%
- 0.0% 288,225 6.4%
- 0.0% - 0.0%
- 0.0% 21,135 0.5%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% 93,338 2.1%
- 0.0% 157,729 3.5%
- 0.0% - 0.0%
- 0.0% 0.0% 172,822 3.8% 4.5%
137,500 2.3% 2.3% - 0.0% 0.0%
25,700 0.4% 0.4% 388,970 8.6% 10.1%
300,000 5.0% 5.0% 226,700 5.0% 5.9%
30,500 0.5% 0.5% - 0.0% 0.0%
30,000 0.5% 0.5% 1,039,599 23.1% 27.1%
68,400 1.1% 1.1% 383,502 8.5% 10.0%
6,300 0.1% 0.1% 411,024 9.1% 10.7%
- 0.0% 0.0% 255,806 5.7% 6.7%
2,310,650 38.5% 38.5% 695,770 15.4% 18.1%
3,100,000 51.6% 51.6% 267,162 5.9% 7.0%
6,009,050 100.0% 4,505,427 100.0%
6,009,050 100.0% 3,841,355 100.0%
Revenues Receipted Services & Supplies Expense

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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City Council Meeting Packet of June 3, 2025

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Exhibit 6
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 $ 48,956 4 Compensated Labor Hours (Approx. FTEE) $ 11,899 4 Compensated Labor Hours (Approx. FTEE) City Council General Fiscal Oversight $ 48,956 2 Net Operating Expenses $ 11,899 2 Net Operating Expenses City Council Capital Fiscal Oversight $ 97,912 7 Capital Asset Value (Infrastructure) $ 23,798 7 Capital Asset Value (Infrastructure) City Manager Admin. Management $ 126,046 4 Compensated Labor Hours (Approx. FTEE) $ 14,450 4 Compensated Labor Hours (Approx. FTEE) City Manager General Fiscal Management $ 352,246 2 Net Operating Expenses $ 40,381 2 Net Operating Expenses City Manager Capital Fiscal Management $ 220,092 7 Capital Asset Value (Infrastructure) $ 25,231 7 Capital Asset Value (Infrastructure) City Attorney Citywide Service $ 647,900 2 Net Operating Expenses $ 52,448 2 Net Operating Expenses City Clerk Citywide Service $ 335,603 2 Net Operating Expenses $ 44,558 2 Net Operating Expenses Finance / Admin. Services - All General Fund Citywide Accounting / Budget $ 500,543 2 Net Operating Expenses $ 47,571 2 Net Operating Expenses Finance / Admin. Services - All General Fund Utility Billing & Support $ 340,734 6 Utility Accounts $ 32,383 6 Utility Accounts Finance / Admin. Services - All General Fund Payroll $ 95,362 4 Compensated Labor Hours (Approx. FTEE) $ 9,063 4 Compensated Labor Hours (Approx. FTEE) Finance / Admin. Services - All General Fund Accounts Payable $ 83,442 11 Services & Supplies Expense $ 7,930 11 Services & Supplies Expense Finance / Admin. Services - All General Fund Accounts Receivable / Cash Receipts 47,681 $ 10 Revenues Receipted $ 4,532 10 Revenues Receipted Finance / Admin. Services - All General Fund Information Technology Mgmt. $ 162,408 5 Personnel Count $ 15,435 5 Personnel Count Finance / Admin. Services - All General Fund Human Resources $ 181,098 4 Compensated Labor Hours (Approx. FTEE) $ 17,212 4 Compensated Labor Hours (Approx. FTEE) Engineering - All General Fund Programs Technical Support - Public Projects $ 258,296 7 Capital Asset Value (Infrastructure) $ 27,185 7 Capital Asset Value (Infrastructure) Public Works - Corporation Yard Dept. Admin. Management $ 235,637 9 Public Works Personnel Count $ 46,942 9 Public Works Personnel Count Public Works - Corporation Yard Dept. Fiscal Management $ 235,637 8 Public Works Modified Operating Expense $ 46,942 8 Public Works Modified Operating Expense Public Works - Governmental Building Govt. Facility Maintenance $ 212,539 5 Personnel Count $ 37,015 5 Personnel Count Non Departmental Personnel Services $ 74,520 4 Compensated Labor Hours (Approx. FTEE) $ 6,032 4 Compensated Labor Hours (Approx. FTEE) Non Departmental Info. Tech. Services $ 72,420 5 Personnel Count $ 5,862 5 Personnel Count Non Departmental Fiscal Services $ - 2 Net Operating Expenses $ - 2 Net Operating Expenses Non Departmental Facilities Services $ - 5 Personnel Count $ - 5 Personnel Count Non Departmental Admin. Services $ - 2 Net Operating Expenses $ - 2 Net Operating Expenses Grand Total for Central Services Allocation $ 4,378,031 << All Central Services Allocated $ 528,771 << 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.

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Exhibit 7
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 $ - $ - $ 412 $ - $ - $ - $ 2,962 $ - 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services $ - $ 1,230 $ 1,468 $ - $ - $ 3,168 $ 10,563 $ - 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services $ - $ - $ 1,362 $ - $ - $ - $ 9,800 $ - 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services $ - $ 1,235 $ 705 $ - $ - $ 3,180 $ 5,076 $ - 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services $ - $ - $ 2,967 $ - $ - $ - $ 21,346 $ - 100 GENERAL FUND 23xx Engineering - All General Fund Programs 1 Allocated Indirect Services $ - $ - $ 543 $ - $ - $ - $ 3,907 $ - 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services $ - $ 194 $ 991 $ - $ - $ 499 $ 7,128 $ - 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services $ - $ - $ 447 $ - $ - $ - $ 3,215 $ - 100 GENERAL FUND 0000 Non Departmental 1 Allocated Indirect Services $ - $ - $ 309 $ - $ - $ - $ 2,222 $ - Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer $ - $ - $ 3,181 $ 34,155 $ - $ - $ 22,890 $ 76,776 2 General Government $ - $ 62 $ 1,148 $ - $ - $ 158 $ 8,257 $ - 3 Planning $ - $ 2,632 $ 1,967 $ - $ - $ 6,776 $ 14,156 $ - 4 Building $ - $ 615 $ 678 $ - $ - $ 1,584 $ 4,878 $ -
5 Engineering $ - $ - $ 629 $ - $ - $ - $ 4,528 $ -
6 Fire & Prevention $ - $ 3,260 $ 3,645 $ - $ - $ 8,393 $ 26,226 $ - 7 Police $ - $ 26,255 $ 11,520 $ - $ - $ 67,599 $ 82,888 $ - 8 Public Works $ - $ 5,676 $ 2,964 $ - $ - $ 14,615 $ 21,327 $ - 9 Public Works - Community Facilities $ - $ 1,029 $ 1,016 $ - $ - $ 2,649 $ 7,308 $ - 10 Public Works - Water Utility $ - $ 3,542 $ 4,776 $ 31,462 $ - $ 9,119 $ 34,366 $ 70,723 11 Public Works - Wastewater Utility $ - $ 3,226 $ 8,228 $ 32,295 $ - $ 8,307 $ 59,203 $ 72,594 Grand Total $ - $ 48,956 $ 48,956 $ 97,912 $ 126,046 - $ $ 352,246 $ 220,092 Fund Organization Classification for Indirect Rates City Council City Manager Allocation of Central Services Expense
to All Organizational Units ("First Allocation")

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City Council Meeting Packet of June 3, 2025

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Exhibit 7
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services 100 GENERAL FUND 23xx Engineering - All General Fund Programs 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 0000 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
Fund Organization Classification for Indirect Rates
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
General
Admin
Citywide
Service Not in Use General Admin
Citywide
Service Not in Use
$ - $ 5,448 $ - $ - $ 2,822 $ -
$ - $ 19,429 $ - $ - $ 10,064 $ -
$ - $ 18,025 $ - $ - $ 9,337 $ -
$ - $ 9,337 $ - $ - $ 4,836 $ -
$ - $ 39,262 $ - $ - $ 20,337 $ -
$ - $ 7,186 $ - $ - $ 3,722 $ -
$ - $ 13,111 $ - $ - $ 6,791 $ -
$ - $ 5,913 $ - $ - $ 3,063 $ -
$ - $ 4,088 $ - $ - $ 2,117 $ -
$ - $ 42,102 $ - $ - $ 21,808 $ -
$ - $ 15,187 $ - $ - $ 7,867 $ -
$ - $ 26,038 $ - $ - $ 13,487 $ -
$ - $ 8,973 $ - $ - $ 4,648 $ -
$ - $ 8,329 $ - $ - $ 4,314 $ -
$ - $ 48,239 $ - $ - $ 24,987 $ -
$ 152,460 - $ $ - $ - $ 78,972 $ -
$ - $ 39,227 $ - $ - $ 20,319 $ -
$ - $ 13,442 $ - $ - $ 6,963 $ -
$ - $ 63,211 $ - $ - $ 32,742 $ -
$ 108,895 - $ $ - $ - $ 56,406 $ -
$ 647,900 - $ $ - $ 335,603 - $ $ -
City Attorney City Clerk

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City Council Meeting Packet of June 3, 2025

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Human
Resources
$ - $ 4,209 $ - $ - $ 1,920 $ - $ 10,827 $ -
$ - $ 15,010 $ - $ 2,397 $ 5,338 $ - $ 1,805 $ 4,551
$ - $ 13,925 $ - $ - $ - $ - $ - $ -
$ - $ 7,213 $ - $ 2,406 $ 391 $ - $ 1,353 $ 4,569
$ - $ 30,332 $ - $ - $ - $ - $ 7,218 $ -
$ - $ 5,552 $ - $ - $ - $ - $ 2,278 $ -
$ - $ 10,129 $ - $ 377 $ 1,729 $ - $ 2,382 $ 717
$ - $ 4,568 $ - $ - $ 2,921 $ - $ 541 $ -
$ - $ 3,158 $ - $ - $ - $ - $ - $ -
$ - $ 32,527 $ - $ - $ 3,201 $ - $ - $ -
$ - $ 11,733 $ - $ 120 $ - $ 1,091 $ 451 $ 228
$ - $ 20,116 $ - $ 5,126 $ 7,204 $ 204 $ 5,414 $ 9,735
$ - $ 6,932 $ - $ 1,198 $ 4,199 $ 2,380 $ 2,707 $ 2,276 $ - $ 6,435 $ - $ - $ - $ 242 $ 1,782 $ -
$ - $ 37,267 $ - $ 6,350 $ 19,254 $ 238 $ 62,256 $ 12,059 $ 117,784 - $ $ - $ 51,143 $ 7,103 $ 543 $ 41,504 $ 97,124 $ - $ 30,305 $ - $ 11,057 $ 7,612 $ 50 $ 10,376 $ 20,998 $ - $ 10,385 $ - $ 2,004 $ 4,738 $ - $ 1,534 $ 3,806
$ - $ 48,834 $ 170,367 $ 6,899 $ 12,886 $ 18,335 $ 5,414 $ 13,101 $ - $ 84,128 $ 170,367 $ 6,284 $ 4,948 $ 24,598 $ 4,565 $ 11,935 $ 500,543 - $ $ 340,734 $ 95,362 $ 83,442 $ 47,681 $ 162,408 $ 181,098 Finance / Admin. Services - All General Fund

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Exhibit 7
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services 100 GENERAL FUND 23xx Engineering - All General Fund Programs 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 0000 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
Fund Organization Classification for Indirect Rates
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
General
Admin
Technical
Support - Public
Projects
Not in Use
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ 90,103 $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ 82,999 $ -
$ - $ 85,195 $ -
$ 258,296 - $ $ -
Engineering - All General Fund Programs

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Management
Dept. Fiscal
Management
General
Admin
Govt. Facility
Maintenance Not in Use
$ - $ - $ - $ - $ 14,169 $ -
$ - $ - $ - $ - $ 2,362 $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ 1,771 $ -
$ - $ - $ - $ - $ 9,446 $ -
$ - $ - $ - $ - $ 2,981 $ -
$ - $ 22,621 $ 22,742 $ - $ 3,117 $ -
$ - $ 5,141 $ 10,256 $ - $ 708 $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ 590 $ -
$ - $ - $ - $ - $ 7,085 $ -
$ - $ - $ - $ - $ 3,542 $ -
$ - $ - $ - $ - $ 2,332 $ -
$ - $ - $ - $ - $ 81,473 $ -
$ - $ - $ - $ - $ 54,316 $ -
$ - $ 98,539 $ 68,041 $ - $ 13,579 $ -
$ - $ 14,567 $ 23,316 $ - $ 2,007 $ -
$ - $ 51,412 $ 68,487 $ - $ 7,085 $ -
$ - $ 43,357 $ 42,796 $ - $ 5,975 $ -
$ 235,637 - $ $ 235,637 $ 212,539 - $ $ -
Public Works - Corporation Yard Public Works - Governmental Building

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Services Fiscal Services Facilities Services
Admin.

Services
$ - $ - $ 4,828 $ - $ - $ - $ 47,596
$ - $ 1,873 $ 805 $ - $ - $ - $ 80,063
$ - $ - $ - $ - $ - $ - $ 52,448
$ - $ 1,880 $ 604 $ - $ - $ - $ 44,558
$ - $ - $ 3,219 $ - $ - $ - $ 134,127
$ - $ - $ 1,016 $ - $ - $ - $ 27,185
$ - $ 295 $ 1,062 $ - $ - $ - $ 93,884
$ - $ - $ 241 $ - $ - $ - $ 37,015
$ - $ - $ - $ - $ - $ - $ 11,895
$ - $ - $ - $ - $ - $ - $ 326,744
$ - $ 94 $ 201 $ - $ - $ - $ 47,185
$ - $ 4,006 $ 2,414 $ - $ - $ - $ 126,359
$ - $ 936 $ 1,207 $ - $ - $ - $ 46,754
$ - $ - $ 795 $ - $ - $ - $ 29,386
$ - $ 4,962 $ 27,761 $ - $ - $ - $ 366,371
$ - $ 39,965 $ 18,507 $ - $ - $ - $ 847,684
$ - $ 8,641 $ 4,627 $ - $ - $ - $ 377,953
$ - $ 1,566 $ 684 $ - $ - $ - $ 97,014
$ - $ 5,391 $ 2,414 $ - $ - $ - $ 743,562
$ - $ 4,911 $ 2,036 $ - $ - $ - $ 840,249
$ - $ 74,520 $ 72,420 $ - $ - $ 4,378,031 - $
Reconciles to Total on Exhibit 6? Yes
Grand Total
Allocation
Non Departmental

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 84 of 118 ends

Exhibit 8 `
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services 100 GENERAL FUND 23xx Engineering - All General Fund Programs 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 0000 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer $ - $ - $ 952 $ 8,302 $ - $ - $ 3,232 $ 8,802 2 General Government $ - $ 16 $ 343 $ - $ - $ 19 $ 1,166 $ - 3 Planning $ - $ 676 $ 589 $ - $ - $ 821 $ 1,999 $ -
4 Building $ - $ 158 $ 203 $ - $ - $ 192 $ 689 $ -
5 Engineering $ - $ - $ 188 $ - $ - $ - $ 639 $ -
6 Fire & Prevention $ - $ 838 $ 1,091 $ - $ - $ 1,017 $ 3,703 $ - 7 Police $ - $ 6,748 $ 3,448 $ - $ - $ 8,195 $ 11,702 $ - 8 Public Works $ - $ 1,459 $ 887 $ - $ - $ 1,772 $ 3,011 $ - 9 Public Works - Community Facilities $ - $ 264 $ 304 $ - $ - $ 321 $ 1,032 $ - 10 Public Works - Water Utility $ - $ 910 $ 1,430 $ 7,647 $ - $ 1,105 $ 4,852 $ 8,108 11 Public Works - Wastewater Utility $ - $ 829 $ 2,463 $ 7,849 $ - $ 1,007 $ 8,358 $ 8,322 Grand Total $ - $ 11,899 $ 11,899 $ 23,798 $ - $ 14,450 $ 40,381 $ 25,231 City Manager
Allocation of Remaining Central Services Expense
to Direct Service Units ("Second Allocation")
Fund Organization Classification for Indirect Rates City Council

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 85 of 118 ends

Exhibit 8
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services 100 GENERAL FUND 23xx Engineering - All General Fund Programs 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 0000 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
$ - $ 4,197 $ - $ - $ 3,566 $ -
$ - $ 1,514 $ - $ - $ 1,286 $ -
$ - $ 2,596 $ - $ - $ 2,205 $ -
$ - $ 895 $ - $ - $ 760 $ -
$ - $ 830 $ - $ - $ 705 $ -
$ - $ 4,809 $ - $ - $ 4,086 $ -
$ - $ 15,199 $ - $ - $ 12,912 $ -
$ - $ 3,911 $ - $ - $ 3,322 $ -
$ - $ 1,340 $ - $ - $ 1,138 $ -
$ - $ 6,302 $ - $ - $ 5,354 $ -
$ - $ 10,856 $ - $ - $ 9,223 $ -
$ - $ 52,448 $ - $ - $ 44,558 $ -
City Attorney City Clerk

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 86 of 118 ends

Exhibit 8
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services 100 GENERAL FUND 23xx Engineering - All General Fund Programs 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 0000 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
$ - $ 3,807 $ - $ - $ 357 $ - $ - $ -
$ - $ 1,373 $ - $ 12 $ - $ 104 $ 51 $ 23
$ - $ 2,354 $ - $ 515 $ 803 $ 19 $ 614 $ 978
$ - $ 811 $ - $ 120 $ 468 $ 226 $ 307 $ 229
$ - $ 753 $ - $ - $ - $ 23 $ 202 $ -
$ - $ 4,362 $ - $ 638 $ 2,146 $ 23 $ 7,066 $ 1,212
$ - $ 13,786 $ - $ 5,140 $ 792 $ 52 $ 4,710 $ 9,761
$ - $ 3,547 $ - $ 1,111 $ 849 $ 5 $ 1,178 $ 2,110
$ - $ 1,215 $ - $ 201 $ 528 $ - $ 174 $ 383
$ - $ 5,716 $ 16,192 $ 693 $ 1,436 $ 1,743 $ 614 $ 1,317 $ - $ 9,847 $ 16,192 $ 632 $ 552 $ 2,338 $ 518 $ 1,199
$ - $ 47,571 $ 32,383 $ 9,063 $ 7,930 $ 4,532 $ 15,435 $ 17,212 Finance / Admin. Services - All General Fund

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 87 of 118 ends

Exhibit 8
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services 100 GENERAL FUND 23xx Engineering - All General Fund Programs 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 0000 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
$ - $ 9,483 $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ 8,735 $ -
$ - $ 8,966 $ -
$ - $ 27,185 $ -
Engineering - All General Fund Programs

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 88 of 118 ends

Management
Dept. Fiscal
Management
General
Admin
Govt. Facility
Maintenance Not in Use
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ 123 $ -
$ - $ - $ - $ - $ 1,473 $ -
$ - $ - $ - $ - $ 737 $ -
$ - $ - $ - $ - $ 485 $ -
$ - $ - $ - $ - $ 16,944 $ -
$ - $ - $ - $ - $ 11,296 $ -
$ - $ 22,252 $ 15,762 $ - $ 2,824 $ -
$ - $ 3,289 $ 5,401 $ - $ 417 $ -
$ - $ 11,610 $ 15,865 $ - $ 1,473 $ -
$ - $ 9,791 $ 9,914 $ - $ 1,243 $ -
$ - $ 46,942 $ 46,942 $ - $ 37,015 $ -
Public Works - Corporation Yard Public Works - Governmental Building

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Services Fiscal Services Facilities Services
Admin.

Services
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ - $ - $ - $ - $ - $ - $ 42,697
$ - $ 8 $ 19 $ - $ - $ - $ 6,058
$ - $ 343 $ 233 $ - $ - $ - $ 16,221
$ - $ 80 $ 117 $ - $ - $ - $ 5,992
$ - $ - $ 77 $ - $ - $ - $ 3,904
$ - $ 425 $ 2,684 $ - $ - $ - $ 51,042
$ - $ 3,421 $ 1,789 $ - $ - $ - $ 108,951
$ - $ 740 $ 447 $ - $ - $ - $ 65,186
$ - $ 134 $ 66 $ - $ - $ - $ 16,210
$ - $ 461 $ 233 $ - $ - $ - $ 101,796
$ - $ 420 $ 197 $ - $ - $ - $ 110,715
$ - $ 6,032 $ 5,862 $ - $ - $ 528,771 - $
Reconciles to Total on Exhibit 6? Yes
Non Departmental
Grand Total
Allocation

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 90 of 118 ends

Exhibit 9a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services 100 GENERAL FUND 23xx Engineering - All General Fund Programs 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 0000 Non Departmental 1 Allocated Indirect Services Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer $ - $ - $ 4,134 $ 42,457 $ - $ - $ 26,122 $ 85,578 2 General Government $ - $ 77 $ 1,491 $ - $ - $ 178 $ 9,422 $ - 3 Planning $ - $ 3,308 $ 2,556 $ - $ - $ 7,597 $ 16,155 $ - 4 Building $ - $ 773 $ 881 $ - $ - $ 1,776 $ 5,567 $ -
5 Engineering $ - $ - $ 818 $ - $ - $ - $ 5,168 $ -
6 Fire & Prevention $ - $ 4,098 $ 4,736 $ - $ - $ 9,411 $ 29,929 $ - 7 Police $ - $ 33,003 $ 14,968 $ - $ - $ 75,794 $ 94,591 $ - 8 Public Works $ - $ 7,135 $ 3,851 $ - $ - $ 16,387 $ 24,337 $ - 9 Public Works - Community Facilities $ - $ 1,293 $ 1,320 $ - $ - $ 2,970 $ 8,340 $ - 10 Public Works - Water Utility $ - $ 4,452 $ 6,206 $ 39,109 $ - $ 10,224 $ 39,218 $ 78,830 11 Public Works - Wastewater Utility $ - $ 4,055 $ 10,691 $ 40,144 $ - $ 9,314 $ 67,562 $ 80,916 Grand Total $ - $ 58,196 $ 51,652 $ 121,711 $ 133,649 - $ $ 326,409 $ 245,324 Total Allocation of Central Services Expense
to Direct Service Units
Fund Organization Classification for Indirect Rates City Council City Manager

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 91 of 118 ends

Exhibit 9a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services 100 GENERAL FUND 23xx Engineering - All General Fund Programs 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 0000 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
$ - $ 46,300 $ - $ - $ 25,374 $ -
$ - $ 16,701 $ - $ - $ 9,153 $ -
$ - $ 28,633 $ - $ - $ 15,692 $ -
$ - $ 9,868 $ - $ - $ 5,408 $ -
$ - $ 9,159 $ - $ - $ 5,020 $ -
$ - $ 53,048 $ - $ - $ 29,073 $ -
$ 167,659 - $ $ - $ - $ 91,884 $ -
$ - $ 43,137 $ - $ - $ 23,641 $ -
$ - $ 14,782 $ - $ - $ 8,101 $ -
$ - $ 69,512 $ - $ - $ 38,096 $ -
$ 119,751 - $ $ - $ - $ 65,629 $ -
$ 578,550 - $ $ - $ 317,071 - $ $ -
City Attorney City Clerk

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 92 of 118 ends

Exhibit 9a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services 100 GENERAL FUND 23xx Engineering - All General Fund Programs 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 0000 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
$ - $ 36,334 $ - $ - $ 3,557 $ - $ - $ -
$ - $ 13,106 $ - $ 132 $ - $ 1,195 $ 502 $ 250
$ - $ 22,470 $ - $ 5,641 $ 8,007 $ 223 $ 6,028 $ 10,713 $ - $ 7,744 $ - $ 1,319 $ 4,667 $ 2,607 $ 3,014 $ 2,504 $ - $ 7,188 $ - $ - $ - $ 265 $ 1,984 $ -
$ - $ 41,629 $ - $ 6,988 $ 21,400 $ 261 $ 69,322 $ 13,271 $ 131,570 - $ $ - $ 56,283 $ 7,894 $ 594 $ 46,215 $ 106,885 $ - $ 33,852 $ - $ 12,168 $ 8,461 $ 55 $ 11,554 $ 23,109 $ - $ 11,600 $ - $ 2,206 $ 5,266 $ - $ 1,708 $ 4,189
$ - $ 54,550 $ 186,559 $ 7,592 $ 14,322 $ 20,077 $ 6,028 $ 14,418 $ - $ 93,975 $ 186,559 $ 6,916 $ 5,499 $ 26,936 $ 5,084 $ 13,134 $ 454,018 - $ $ 373,117 $ 99,245 $ 79,073 $ 52,213 $ 151,439 $ 188,473 Finance / Admin. Services - All General Fund

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 93 of 118 ends

Exhibit 9a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services 100 GENERAL FUND 23xx Engineering - All General Fund Programs 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 0000 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
$ - $ 99,586 $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ - $ -
$ - $ 91,734 $ -
$ - $ 94,161 $ -
$ 285,481 - $ $ -
Engineering - All General Fund Programs

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 94 of 118 ends

Management
Dept. Fiscal
Management
General
Admin
Govt. Facility
Maintenance Not in Use
$ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ 713 $ -
$ - $ - $ - $ - $ 8,558 $ -
$ - $ - $ - $ - $ 4,279 $ -
$ - $ - $ - $ - $ 2,817 $ -
$ - $ - $ - $ - $ 98,417 $ -
$ - $ - $ - $ - $ 65,611 $ -
$ 120,791 - $ $ 83,803 $ - $ 16,403 $ -
$ - $ 17,856 $ 28,717 $ - $ 2,425 $ -
$ - $ 63,022 $ 84,352 $ - $ 8,558 $ -
$ - $ 53,148 $ 52,710 $ - $ 7,217 $ -
$ 254,817 - $ $ 249,582 $ 214,999 - $ $ -
Public Works - Corporation Yard Public Works - Governmental Building

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 95 of 118 ends

Services Fiscal Services Facilities Services
Admin.

Services
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ - $ - $ - $ - $ - $ - $ 369,441
$ - $ 102 $ 221 $ - $ - $ - $ 53,242
$ - $ 4,349 $ 2,647 $ - $ - $ - $ 142,579
$ - $ 1,017 $ 1,324 $ - $ - $ - $ 52,746
$ - $ - $ 871 $ - $ - $ - $ 33,290
$ - $ 5,387 $ 30,445 $ - $ - $ - $ 417,413
$ - $ 43,386 $ 20,296 $ - $ - $ - $ 956,634
$ - $ 9,380 $ 5,074 $ - $ - $ - $ 443,138
$ - $ 1,700 $ 750 $ - $ - $ - $ 113,224
$ - $ 5,852 $ 2,647 $ - $ - $ - $ 845,358
$ - $ 5,331 $ 2,233 $ - $ - $ - $ 950,965
$ - $ 76,505 $ 66,508 $ - $ - $ 4,378,031 - $
Reconciles to First Step Total on Exhibit 6? Yes
Grand Total
Allocation
Non Departmental

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

Page 96 of 118 ends

Exhibit 9b
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 No. Title No. Title No. Title City Council City Manager City Attorney City Clerk Finance /
Admin.

Services - All
General Fund
Engineering -
All General
Fund
Programs
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 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services $ - 100 GENERAL FUND 23xx Engineering - All General Fund Programs 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 0000 Non Departmental 1 Allocated Indirect Services $ - Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer $ 46,591 $ 111,699 $ 46,300 $ 25,374 $ 39,891 $ 99,586 $ - $ - $ - $ 369,441 2 General Government $ 1,568 $ 9,600 $ 16,701 $ 9,153 $ 15,185 $ - $ - $ 713 $ 322 $ 53,242 3 Planning $ 5,864 $ 23,752 $ 28,633 $ 15,692 $ 53,083 $ - $ - $ 8,558 $ 6,996 $ 142,579 4 Building $ 1,654 $ 7,343 $ 9,868 $ 5,408 $ 21,854 $ - $ - $ 4,279 $ 2,340 $ 52,746 5 Engineering $ 818 $ 5,168 $ 9,159 $ 5,020 $ 9,437 $ - $ - $ 2,817 $ 871 $ 33,290 6 Fire & Prevention $ 8,834 $ 39,339 $ 53,048 $ 29,073 $ 152,871 $ - $ - $ 98,417 $ 35,831 $ 417,413 7 Police $ 47,972 $ 170,384 $ 167,659 $ 91,884 $ 349,441 $ - $ - $ 65,611 $ 63,683 $ 956,634 8 Public Works $ 10,987 $ 40,724 $ 43,137 $ 23,641 $ 89,198 $ 204,594 - $ $ 16,403 $ 14,454 $ 443,138 9 Public Works - Community Facilities $ 2,613 $ 11,310 $ 14,782 $ 8,101 $ 24,968 $ - $ 46,573 $ 2,425 $ 2,450 $ 113,224 10 Public Works - Water Utility $ 49,767 $ 128,272 $ 69,512 $ 38,096 $ 303,546 $ 91,734 $ 147,373 $ 8,558 $ 8,500 $ 845,358 11 Public Works - Wastewater Utility $ 54,891 $ 157,791 $ 119,751 $ 65,629 $ 338,102 $ 94,161 $ 105,858 $ 7,217 $ 7,564 $ 950,965 Grand Total $ 4,378,031
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

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Exhibit 9b
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 No. Title No. Title No. Title City Council City Manager City Attorney City Clerk Finance /
Admin.

Services - All
General Fund
Engineering -
All General
Fund
Programs
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 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services 0.0% 100 GENERAL FUND 23xx Engineering - All General Fund Programs 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 0000 Non Departmental 1 Allocated Indirect Services 0.0% Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer 12.6% 30.2% 12.5% 6.9% 10.8% 27.0% 0.0% 0.0% 0.0% 100.0% 2 General Government 2.9% 18.0% 31.4% 17.2% 28.5% 0.0% 0.0% 1.3% 0.6% 100.0% 3 Planning 4.1% 16.7% 20.1% 11.0% 37.2% 0.0% 0.0% 6.0% 4.9% 100.0% 4 Building 3.1% 13.9% 18.7% 10.3% 41.4% 0.0% 0.0% 8.1% 4.4% 100.0% 5 Engineering 2.5% 15.5% 27.5% 15.1% 28.3% 0.0% 0.0% 8.5% 2.6% 100.0% 6 Fire & Prevention 2.1% 9.4% 12.7% 7.0% 36.6% 0.0% 0.0% 23.6% 8.6% 100.0% 7 Police 5.0% 17.8% 17.5% 9.6% 36.5% 0.0% 0.0% 6.9% 6.7% 100.0% 8 Public Works 2.5% 9.2% 9.7% 5.3% 20.1% 0.0% 46.2% 3.7% 3.3% 100.0% 9 Public Works - Community Facilities 2.3% 10.0% 13.1% 7.2% 22.1% 0.0% 41.1% 2.1% 2.2% 100.0% 10 Public Works - Water Utility 5.9% 15.2% 8.2% 4.5% 35.9% 10.9% 17.4% 1.0% 1.0% 100.0% 11 Public Works - Wastewater Utility 5.8% 16.6% 12.6% 6.9% 35.6% 9.9% 11.1% 0.8% 0.8% 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

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Exhibit 10
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Central Services Indirect Rate on Direct Salary Expense Cost Basis
Allocable Central Services Expense $ 4,378,031
less: Functions Not Appropriate for Indirect Rate
Finance / Admin. Services: Utility Billing & Support $ (340,734) Engineering: Technical Support - Public Projects $ (258,296) Public Works Corporation Yard: Department Administration $ (471,275) Net Cost Basis $ 3,307,726
Rate Basis
Citywide Expense Used as Rate Basis from Budget 2024-25:
4010 Salaries - Full Time $ 5,449,885
4011 Salaries - Part-Time $ 40,000
less: Rate Basis Included in Allocable Central Services City Council $ (18,000)
City Manager $ (245,000)
City Attorney $ -
City Clerk $ (205,849)
Finance / Admin. Services - All General Fund $ (482,209) Engineering - All General Fund Programs $ (72,453)
Public Works - Corporation Yard $ (163,818)
Public Works - Governmental Building $ (33,537)
Non Departmental $ -
Net Rate Basis $ 4,269,019
Indirect for Central Services, Composite for City 77.5%

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Exhibit 10
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Central Services Indirect Rate on Direct Expenditure
Cost Basis
Allocable Central Services Expense (Net Cost Basis Above) $ 3,307,726 plus: Additional Adjustments
None $ -
Net Cost Basis $ 3,307,726
Rate Basis
Total Expenditures (Operations and Capital), All Funds | Budget 2024-25 $ 28,368,286 less: Exclusions
Debt Service $ (970,943)
Capital $ (2,061,615)
Depreciation $ -
Transfers & Financing Uses $ (2,046,965)
Other Adjustment $ -
Allocated Citywide Indirect Services (Net Cost Basis from Above) $ (3,307,726) [other adjustment - describe] $ -
Net Rate Basis $ 19,981,037
Indirect for Central Services, Composite for City 16.6%

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Exhibit 11a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 $ - $ - $ - $ 4,300 $ - $ 4,300 100 GENERAL FUND 1101 City Manager 2 General Government $ - $ - $ - $ 500 $ - $ 500 100 GENERAL FUND 1201 City Attorney 2 General Government $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 1301 City Clerk 2 General Government $ - $ - $ 141,868 - $ $ 141,868 - $ 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 2 General Government $ - $ - $ - $ 36,497 $ - $ 36,497 100 GENERAL FUND 23xx Engineering - All General Fund Programs 5 Engineering $ - $ - $ 299,383 - $ $ 299,383 - $ 100 GENERAL FUND 4102 Public Works - Corporation Yard 8 Public Works $ - $ - $ - $ 20,088 $ - $ 20,088 100 GENERAL FUND 4106 Public Works - Governmental Building 8 Public Works $ - $ - $ - $ 56,500 $ - $ 56,500 100 GENERAL FUND 0000 Non Departmental 2 General Government $ - $ - $ 344,705 - $ $ 344,705 - $ 100 GENERAL FUND 2102 Planning 3 Planning $ 344,703 $ 344,703 - $ $ 625,301 $ 625,301 - $ 100 GENERAL FUND 2202 Building 4 Building $ 47,951 $ - $ 47,951 $ 305,036 $ 305,036 - $ 100 GENERAL FUND 3102 Fire & Prevention 6 Fire & Prevention $ 220,026 $ 220,026 - $ $ 1,538,726 $ (12,000) $ 1,526,726 100 GENERAL FUND 3114 Fire & Prevention 6 Fire & Prevention $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 3202 Police 7 Police $ 2,262,218 $ 37,500 $ 2,299,718 $ 5,510,162 $ (50,000) $ 5,460,162 100 GENERAL FUND 3213 Police 7 Police $ - $ - $ - $ 20,000 $ - $ 20,000 100 GENERAL FUND 4002 Senior Center 9 Public Works - Community Facilities 4,413 $ $ - $ 4,413 $ 41,314 $ (15,000) $ 26,314 100 GENERAL FUND 4103 Public Works - Streets Maintenance 8 Public Works $ 72,497 $ - $ 72,497 $ 351,200 $ 351,200 - $ 100 GENERAL FUND 4104 Public Works - Parks & Landscaping 8 Public Works $ 161,386 $ 161,386 - $ $ 531,678 $ 531,678 - $ 100 GENERAL FUND 4105 Public Works - Parking Lots 8 Public Works $ 46,254 $ - $ 46,254 $ 148,943 $ 148,943 - $ 100 GENERAL FUND 4202 Public Works - Community Center 9 Public Works - Community Facilities 17,364 $ $ - $ 17,364 $ 170,834 $ 170,834 - $ 100 GENERAL FUND 4203 Public Works - Community Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 4204 Public Works - Community Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 4302 Public Works - Ives Pool 9 Public Works - Community Facilities 23,971 $ $ - $ 23,971 $ 298,829 $ (82,800) $ 216,029 100 GENERAL FUND 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ 57,288 $ (57,288) $ - 100 GENERAL FUND 9972 Debt Service 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ 64,585 $ (64,585) $ - 100 GENERAL FUND 9974 Debt Service 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 9980 Debt Service 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ 86,170 $ (86,170) $ - Direct Services in Other Funds
103 Buildings,Facilities & Infrast 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ 71,400 $ (61,400) $ 10,000 103 Buildings,Facilities & Infrast 1001 City Council 2 General Government $ - $ - $ - $ - $ - $ - Fund Organization Indirect Rate Method: Direct Cost Classification for Indirect Rates (i.e., Department Description) Indirect Rate Method: Labor Cost

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Adjustments Total Basis
Fund Organization Indirect Rate Method: Direct Cost Classification for Indirect Rates (i.e., Department Description) Indirect Rate Method: Labor Cost 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 0000 Non Departmental 6 Fire & Prevention $ - $ - $ - $ 20,000 $ - $ 20,000 104 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 $ - $ - $ - $ - $ - $ - 105 Pension & OPEB Fund 1401 Finance 2 General Government $ - $ - $ - $ 1,500 $ - $ 1,500 120 Tree Replacement Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 120 Tree Replacement Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ - 120 Tree Replacement Fund 4103 Public Works - Streets 8 Public Works $ - $ - $ - $ 4,000 $ - $ 4,000 120 Tree Replacement Fund 4104 Public Works - Parks & Landscaping 8 Public Works $ - $ - $ - $ 4,000 $ - $ 4,000 122 PermitTechnology Fund 2102 Planning 3 Planning $ - $ - $ - $ 2,100 $ - $ 2,100 122 PermitTechnology Fund 2202 Building 4 Building $ - $ - $ - $ 17,500 $ - $ 17,500 123 Street Pavement Reserve 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ 55,000 $ (55,000) $ - 123 Street Pavement Reserve 2350 Engineering 5 Engineering $ - $ - $ - $ - $ - $ - 123 Street Pavement Reserve 2351 Engineering 5 Engineering $ - $ - $ - $ - $ - $ - 124 Measure T& Q (Y) 4103 Public Works - Streets 8 Public Works $ - $ - $ - $ - $ - $ - 125 Vehicle Abatement 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ 4,500 $ (4,500) $ - 126 Tobacco Mgmnt Program Fund 3202 Police 7 Police $ - $ - $ - $ - $ - $ - 127 Flood Mitigation Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ 255,000 - $ $ (255,000) $ - 127 Flood Mitigation Fund 4202 PW-Community Center 9 Public Works - Community Facilities $ - $ - $ - $ 70,000 $ - $ 70,000 128 Police Endowment Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 128 Police Endowment Fund 3202 Police 7 Police $ - $ - $ - $ 80,000 $ (80,000) $ - 200 Gas Tax Fund 4103 Public Works - Streets 8 Public Works $ 81,490 $ - $ 81,490 $ 168,655 $ 168,655 - $ 201 Measure M-Road Mtn 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 202 Measure M-ParkImpr Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ 90,000 $ (90,000) $ - 203 Art In-Lieu Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ 6,000 $ - $ 6,000 203 Art In-Lieu Fund 2102 Planning 3 Planning $ - $ - $ - $ 28,500 $ - $ 28,500

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Adjustments Total Basis
Fund Organization Indirect Rate Method: Direct Cost Classification for Indirect Rates (i.e., Department Description) Indirect Rate Method: Labor Cost 203 Art In-Lieu Fund 4104 Public Works - Parks & Landscaping 8 Public Works $ - $ - $ - $ - $ - $ - 204 Housing Linkage Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 205 Inclusionary Housing Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ 22,000 $ (22,000) $ - 207 Downtown Improvement District Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ 16,000 $ - $ 16,000 208 General Plan Update Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 208 General Plan Update Fund 2102 Planning 3 Planning $ - $ - $ - $ 30,025 $ - $ 30,025 209 SLESF Grant Fund 3202 Police 7 Police $ - $ - $ 120,000 - $ $ (120,000) $ - 211 Transportation Grants 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ 781,080 - $ $ (631,080) $ 150,000 212 Park In-Lieu Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ 339,455 - $ $ (339,455) $ - 212 Park In-Lieu Fee Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ - 212 Park In-Lieu Fee Fund 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ 27,537 $ (27,537) $ - 213 Traffic Impact Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ 237,452 - $ $ (209,830) $ 27,622 213 Traffic Impact Fee Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ - 215 Street Lighting Assess District 1401 Finance 2 General Government $ 9,942 $ - $ 9,942 $ 16,516 $ - $ 16,516 215 Street Lighting Assess District 4103 Public Works - Streets 8 Public Works $ 8,916 $ - $ 8,916 $ 124,941 $ 124,941 - $ 216 CDBG ADA Transitional Plan 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ 45,000 $ (45,000) $ - 217 Road Mtn & Rehab (SB1) 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ 61,700 $ (61,700) $ - 217 Road Mtn & Rehab (SB1) 2302 Engineering 5 Engineering $ - $ - $ - $ - $ - $ - 218 Park Land & Development Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 219 Gen Government Facilities Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 220 Fire Facilities Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 221 Stormwater Facilities Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 233 COMMUNITY FUND 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 240 BSCC - Wellness/Mental Health 3202 Police 7 Police $ - $ - $ - $ - $ - $ - 247 Suppl Plng Grant (SB2&LEAP) 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 247 Suppl Plng Grant (SB2&LEAP) 2102 Planning 3 Planning $ - $ - $ 250,000 - $ $ 250,000 - $ 248 Measure H-Fire Sales Tax 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 248 Measure H-Fire Sales Tax 3102 Fire & Prevention 6 Fire & Prevention $ 73,781 $ - $ 73,781 $ 187,217 $ 187,217 - $ 248 Measure H-Fire Sales Tax 9974 Debt Service 0 Unclassified / CIP, ISF, Transfer $ - $ - $ 238,051 - $ $ (238,051) $ - 401 Woodstone Ctr Assess District DS 0000 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 $ - $ - $ - $ - $ - $ -

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Adjustments Total Basis
Fund Organization Indirect Rate Method: Direct Cost Classification for Indirect Rates (i.e., Department Description) Indirect Rate Method: Labor Cost 500 WATER FUND 0000 Non Departmental 10 Public Works - Water Utility $ - $ - $ 972,863 - $ $ (120,000) $ 852,863 500 WATER FUND 1001 City Council 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 1101 City Manager 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 1201 City Attorney 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 1301 City Clerk 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 1401 Finance 10 Public Works - Water Utility $ - $ - $ - $ 36,000 $ - $ 36,000 500 WATER FUND 2102 Planning 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 2202 Building 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 2302 Engineering 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 3102 Fire & Prevention 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 4102 Public Works - Corporation Yard 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 4106 Public Works - Governmental Building 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 500 WATER FUND 4402 PW-Uitility 10 Public Works - Water Utility $ 334,022 $ 334,022 - $ $ 1,410,993 $ (27,750) $ 1,383,243 500 WATER FUND 9971 Debt Service 10 Public Works - Water Utility $ - $ - $ - $ 66,109 $ (66,109) $ - 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 $ - $ - $ - $ 83,954 $ (83,954) $ - 500 WATER FUND 9980 Debt Service 10 Public Works - Water Utility $ - $ - $ 168,593 - $ $ (168,593) $ - 501 Water Enterprise Capital Proj Fund 0000 Non Departmental 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 501 Water Enterprise Capital Proj Fund 2350 Engineering 10 Public Works - Water Utility $ - $ - $ 120,000 - $ $ (120,000) $ - 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 $ - $ - $ - $ - $ - $ - 502 Water Connection Fee Fund 0000 Non Departmental 10 Public Works - Water Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 0000 Non Departmental 11 Public Works - Wastewater Utility $ - $ - $ 940,934 - $ $ (32,000) $ 908,934 510 WasteWater Enterprise Fund 1001 City Council 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 1101 City Manager 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 1201 City Attorney 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 1301 City Clerk 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 1401 Finance 11 Public Works - Wastewater Utility $ - $ - $ - $ 36,000 $ - $ 36,000 510 WasteWater Enterprise Fund 2102 Planning 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ -

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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 2202 Building 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 2302 Engineering 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 4102 Public Works - Corporation Yard 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 4106 Public Works - Governmental Building 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 4402 PW-Uitility 11 Public Works - Wastewater Utility 286,993 $ $ 286,993 - $ $ 850,865 $ 850,865 - $ 510 WasteWater Enterprise Fund 4502 PW Subregional O&M 11 Public Works - Wastewater Utility $ - $ - $ 2,118,435 - $ $ 2,118,435 - $ 510 WasteWater Enterprise Fund 9971 Debt Service 11 Public Works - Wastewater Utility $ - $ - $ - $ 58,769 $ (58,769) $ - 510 WasteWater Enterprise Fund 9974 Debt Service 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ - 510 WasteWater Enterprise Fund 9980 Debt Service 11 Public Works - Wastewater Utility $ - $ - $ 119,887 - $ $ (119,887) $ - 511 Sewer Enterprise Capital Proj Fund 0000 Non Departmental 11 Public Works - Wastewater Utility $ - $ - $ - $ - $ - $ - 511 Sewer Enterprise Capital Proj Fund 2350 Engineering 11 Public Works - Wastewater Utility $ - $ - $ - $ 32,000 $ (32,000) $ - 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 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ 1,243,750 - $ $ 1,243,750 - $ 700 General Capital Projects 2150 Planning 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ 90,000 $ (90,000) $ - 700 General Capital Projects 2151 Planning - [Title] 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 700 General Capital Projects 2350 Engineering 0 Unclassified / CIP, ISF, Transfer $ - $ - $ 752,780 - $ $ (752,780) $ - 700 General Capital Projects 2351 Engineering 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 700 General Capital Projects 4151 Public Works 0 Unclassified / CIP, ISF, Transfer $ - $ - $ 859,285 - $ $ (799,285) $ 60,000 800 General Fixed Assets 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ -

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Exhibit 11b
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 $ 369,441 n/a n/a
1 Allocated Indirect Services n/a n/a n/a
2 General Government $ 53,242 n/a n/a
3 Planning $ 142,579 41% 15.2%
4 Building $ 52,746 110% 16.4%
5 Engineering $ 33,290 0% 11.1%
6 Fire & Prevention $ 417,413 142% 24.1%
7 Police $ 956,634 42% 17.5%
8 Public Works $ 443,138 120% 31.4%
9 Public Works - Community Facilities $ 113,224 247% 23.4% 10 Public Works - Water Utility $ 845,358 253% 37.2%
11 Public Works - Wastewater Utility $ 950,965 331% 24.3% Grand Total and Composite for City $ 4,378,031 77% 16.6% [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.

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Exhibit 12a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 $ 4,300 $ - 100 GENERAL FUND 1101 City Manager 2 General Government n/a $ 500 $ - 100 GENERAL FUND 1201 City Attorney 2 General Government n/a $ - $ - 100 GENERAL FUND 1301 City Clerk 2 General Government n/a $ 141,868 $ - 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 2 General Government n/a $ 36,497 $ - 100 GENERAL FUND 23xx Engineering - All General Fund Programs 5 Engineering 11.1% $ 299,383 $ 33,290 100 GENERAL FUND 4102 Public Works - Corporation Yard 8 Public Works 31.4% $ 20,088 $ 6,313 100 GENERAL FUND 4106 Public Works - Governmental Building 8 Public Works 31.4% $ 56,500 $ 17,757 100 GENERAL FUND 0000 Non Departmental 2 General Government n/a $ 344,705 $ - 100 GENERAL FUND 2102 Planning 3 Planning 15.2% $ 625,301 $ 95,258 100 GENERAL FUND 2202 Building 4 Building 16.4% $ 305,036 $ 49,884 100 GENERAL FUND 3102 Fire & Prevention 6 Fire & Prevention 24.1% 1,526,726 $ $ 367,530 100 GENERAL FUND 3114 Fire & Prevention 6 Fire & Prevention 24.1% $ - $ - 100 GENERAL FUND 3202 Police 7 Police 17.5% 5,460,162 $ $ 953,143 100 GENERAL FUND 3213 Police 7 Police 17.5% $ 20,000 $ 3,491 100 GENERAL FUND 4002 Senior Center 9 Public Works - Community Facilities 23.4% $ 26,314 $ 6,166 100 GENERAL FUND 4103 Public Works - Streets Maintenance 8 Public Works 31.4% $ 351,200 $ 110,376 100 GENERAL FUND 4104 Public Works - Parks & Landscaping 8 Public Works 31.4% $ 531,678 $ 167,096 100 GENERAL FUND 4105 Public Works - Parking Lots 8 Public Works 31.4% $ 148,943 $ 46,810 100 GENERAL FUND 4202 Public Works - Community Center 9 Public Works - Community Facilities 23.4% $ 170,834 $ 40,032 100 GENERAL FUND 4302 Public Works - Ives Pool 9 Public Works - Community Facilities 23.4% $ 216,029 $ 50,623 100 GENERAL FUND 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 100 GENERAL FUND 9972 Debt Service 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 100 GENERAL FUND 9974 Debt Service 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 100 GENERAL FUND 9980 Debt Service 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - Direct Services in Other Funds
103 Buildings,Facilities & Infrast 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ 10,000 $ - 103 Buildings,Facilities & Infrast 1001 City Council 2 General Government n/a $ - $ - 103 Buildings,Facilities & Infrast 3202 Police 7 Police 17.5% $ - $ - 103 Buildings,Facilities & Infrast 4002 Senior Center 9 Public Works - Community Facilities 23.4% $ - $ - Fund Organization Classification for Indirect Rates
(i.e., Department Description) Indirect Rate Method: Direct Cost

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Exhibit 12a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 103 Buildings,Facilities & Infrast 4102 Public Works - Corporation Yard 8 Public Works 31.4% $ - $ - 103 Buildings,Facilities & Infrast 4106 Public Works - Governmental Building 8 Public Works 31.4% $ - $ - 103 Buildings,Facilities & Infrast 4202 PW-Community Center 9 Public Works - Community Facilities 23.4% $ - $ - 103 Buildings,Facilities & Infrast 4302 PW-Ives Pool 9 Public Works - Community Facilities 23.4% $ - $ - 104 Equip,Technology & Vehicles 0000 Non Departmental 6 Fire & Prevention 24.1% $ 20,000 $ 4,815 104 Equip,Technology & Vehicles 3102 Fire & Prevention 6 Fire & Prevention 24.1% $ - $ - 104 Equip,Technology & Vehicles 3202 Police 7 Police 17.5% $ - $ - 104 Equip,Technology & Vehicles 4102 Public Works - Corporation Yard 8 Public Works 31.4% $ - $ - 105 Pension & OPEB Fund 1401 Finance 2 General Government n/a $ 1,500 $ - 120 Tree Replacement Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 120 Tree Replacement Fund 2102 Planning 3 Planning 15.2% $ - $ - 120 Tree Replacement Fund 4103 Public Works - Streets 8 Public Works 31.4% $ 4,000 $ 1,257 120 Tree Replacement Fund 4104 Public Works - Parks & Landscaping 8 Public Works 31.4% $ 4,000 $ 1,257 122 PermitTechnology Fund 2102 Planning 3 Planning 15.2% $ 2,100 $ 320 122 PermitTechnology Fund 2202 Building 4 Building 16.4% $ 17,500 $ 2,862 123 Street Pavement Reserve 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 123 Street Pavement Reserve 2350 Engineering 5 Engineering 11.1% $ - $ - 123 Street Pavement Reserve 2351 Engineering 5 Engineering 11.1% $ - $ - 124 Measure T& Q (Y) 4103 Public Works - Streets 8 Public Works 31.4% $ - $ - 125 Vehicle Abatement 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 126 Tobacco Mgmnt Program Fund 3202 Police 7 Police 17.5% $ - $ - 127 Flood Mitigation Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 127 Flood Mitigation Fund 4202 PW-Community Center 9 Public Works - Community Facilities 23.4% $ 70,000 $ 16,403 128 Police Endowment Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 128 Police Endowment Fund 3202 Police 7 Police 17.5% $ - $ - 200 Gas Tax Fund 4103 Public Works - Streets 8 Public Works 31.4% $ 168,655 $ 53,005 201 Measure M-Road Mtn 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 202 Measure M-ParkImpr Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 203 Art In-Lieu Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ 6,000 $ - 203 Art In-Lieu Fund 2102 Planning 3 Planning 15.2% $ 28,500 $ 4,342 203 Art In-Lieu Fund 4104 Public Works - Parks & Landscaping 8 Public Works 31.4% $ - $ - 204 Housing Linkage Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ - $ -

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Exhibit 12a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 205 Inclusionary Housing Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 207 Downtown Improvement District Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ 16,000 $ - 208 General Plan Update Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 208 General Plan Update Fund 2102 Planning 3 Planning 15.2% $ 30,025 $ 4,574 209 SLESF Grant Fund 3202 Police 7 Police 17.5% $ - $ - 211 Transportation Grants 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ 150,000 $ - 212 Park In-Lieu Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 212 Park In-Lieu Fee Fund 2102 Planning 3 Planning 15.2% $ - $ - 212 Park In-Lieu Fee Fund 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 213 Traffic Impact Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ 27,622 $ - 213 Traffic Impact Fee Fund 2102 Planning 3 Planning 15.2% $ - $ - 215 Street Lighting Assess District 1401 Finance 2 General Government n/a $ 16,516 $ - 215 Street Lighting Assess District 4103 Public Works - Streets 8 Public Works 31.4% $ 124,941 $ 39,267 216 CDBG ADA Transitional Plan 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 217 Road Mtn & Rehab (SB1) 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 217 Road Mtn & Rehab (SB1) 2302 Engineering 5 Engineering 11.1% $ - $ - 218 Park Land & Development Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 219 Gen Government Facilities Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 220 Fire Facilities Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 221 Stormwater Facilities Fee 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 233 COMMUNITY FUND 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 240 BSCC - Wellness/Mental Health 3202 Police 7 Police 17.5% $ - $ - 247 Suppl Plng Grant (SB2&LEAP) 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 247 Suppl Plng Grant (SB2&LEAP) 2102 Planning 3 Planning 15.2% $ 250,000 $ 38,085 248 Measure H-Fire Sales Tax 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 248 Measure H-Fire Sales Tax 3102 Fire & Prevention 6 Fire & Prevention 24.1% $ 187,217 $ 45,069 248 Measure H-Fire Sales Tax 9974 Debt Service 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 401 Woodstone Ctr Assess District DS 0000 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 0000 Non Departmental 10 Public Works - Water Utility 37.2% $ 852,863 $ 317,316 500 WATER FUND 1001 City Council 10 Public Works - Water Utility 37.2% $ - $ -

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Exhibit 12a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 500 WATER FUND 1101 City Manager 10 Public Works - Water Utility 37.2% $ - $ - 500 WATER FUND 1201 City Attorney 10 Public Works - Water Utility 37.2% $ - $ - 500 WATER FUND 1301 City Clerk 10 Public Works - Water Utility 37.2% $ - $ - 500 WATER FUND 1401 Finance 10 Public Works - Water Utility 37.2% $ 36,000 $ 13,394 500 WATER FUND 2102 Planning 10 Public Works - Water Utility 37.2% $ - $ - 500 WATER FUND 2202 Building 10 Public Works - Water Utility 37.2% $ - $ - 500 WATER FUND 2302 Engineering 10 Public Works - Water Utility 37.2% $ - $ - 500 WATER FUND 3102 Fire & Prevention 10 Public Works - Water Utility 37.2% $ - $ - 500 WATER FUND 4102 Public Works - Corporation Yard 10 Public Works - Water Utility 37.2% $ - $ - 500 WATER FUND 4106 Public Works - Governmental Building 10 Public Works - Water Utility 37.2% $ - $ - 500 WATER FUND 4402 PW-Uitility 10 Public Works - Water Utility 37.2% 1,383,243 $ $ 514,649 500 WATER FUND 9971 Debt Service 10 Public Works - Water Utility 37.2% $ - $ - 500 WATER FUND 9973 Debt Service 10 Public Works - Water Utility 37.2% $ - $ - 500 WATER FUND 9974 Debt Service 10 Public Works - Water Utility 37.2% $ - $ - 500 WATER FUND 9976 Debt Service 10 Public Works - Water Utility 37.2% $ - $ - 500 WATER FUND 9977 Debt Service 10 Public Works - Water Utility 37.2% $ - $ - 500 WATER FUND 9980 Debt Service 10 Public Works - Water Utility 37.2% $ - $ - 501 Water Enterprise Capital Proj Fund 0000 Non Departmental 10 Public Works - Water Utility 37.2% $ - $ - 501 Water Enterprise Capital Proj Fund 2350 Engineering 10 Public Works - Water Utility 37.2% $ - $ - 501 Water Enterprise Capital Proj Fund 2351 Engineering 10 Public Works - Water Utility 37.2% $ - $ - 501 Water Enterprise Capital Proj Fund 4150 Public Works 10 Public Works - Water Utility 37.2% $ - $ - 501 Water Enterprise Capital Proj Fund 4151 Public Works 10 Public Works - Water Utility 37.2% $ - $ - 502 Water Connection Fee Fund 0000 Non Departmental 10 Public Works - Water Utility 37.2% $ - $ - 510 WasteWater Enterprise Fund 0000 Non Departmental 11 Public Works - Wastewater Utility 24.3% $ 908,934 $ 220,826 510 WasteWater Enterprise Fund 1001 City Council 11 Public Works - Wastewater Utility 24.3% $ - $ - 510 WasteWater Enterprise Fund 1101 City Manager 11 Public Works - Wastewater Utility 24.3% $ - $ - 510 WasteWater Enterprise Fund 1201 City Attorney 11 Public Works - Wastewater Utility 24.3% $ - $ - 510 WasteWater Enterprise Fund 1301 City Clerk 11 Public Works - Wastewater Utility 24.3% $ - $ - 510 WasteWater Enterprise Fund 1401 Finance 11 Public Works - Wastewater Utility 24.3% $ 36,000 $ 8,746 510 WasteWater Enterprise Fund 2102 Planning 11 Public Works - Wastewater Utility 24.3% $ - $ - 510 WasteWater Enterprise Fund 2202 Building 11 Public Works - Wastewater Utility 24.3% $ - $ - 510 WasteWater Enterprise Fund 2302 Engineering 11 Public Works - Wastewater Utility 24.3% $ - $ -

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Exhibit 12a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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 4102 Public Works - Corporation Yard 11 Public Works - Wastewater Utility 24.3% $ - $ - 510 WasteWater Enterprise Fund 4106 Public Works - Governmental Building 11 Public Works - Wastewater Utility 24.3% $ - $ - 510 WasteWater Enterprise Fund 4402 PW-Uitility 11 Public Works - Wastewater Utility 24.3% $ 850,865 $ 206,718 510 WasteWater Enterprise Fund 4502 PW Subregional O&M 11 Public Works - Wastewater Utility 24.3% 2,118,435 $ $ 514,675 510 WasteWater Enterprise Fund 9971 Debt Service 11 Public Works - Wastewater Utility 24.3% $ - $ - 510 WasteWater Enterprise Fund 9974 Debt Service 11 Public Works - Wastewater Utility 24.3% $ - $ - 510 WasteWater Enterprise Fund 9980 Debt Service 11 Public Works - Wastewater Utility 24.3% $ - $ - 511 Sewer Enterprise Capital Proj Fund 0000 Non Departmental 11 Public Works - Wastewater Utility 24.3% $ - $ - 511 Sewer Enterprise Capital Proj Fund 2350 Engineering 11 Public Works - Wastewater Utility 24.3% $ - $ - 511 Sewer Enterprise Capital Proj Fund 2351 Engineering 11 Public Works - Wastewater Utility 24.3% $ - $ - 511 Sewer Enterprise Capital Proj Fund 4150 Public Works 11 Public Works - Wastewater Utility 24.3% $ - $ - 511 Sewer Enterprise Capital Proj Fund 4151 Public Works 11 Public Works - Wastewater Utility 24.3% $ - $ - 601 Insurance & Benefit-ISF 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a 1,243,750 $ $ - 700 General Capital Projects 2150 Planning 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 700 General Capital Projects 2151 Planning - [Title] 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 700 General Capital Projects 2350 Engineering 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 700 General Capital Projects 2351 Engineering 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - 700 General Capital Projects 4151 Public Works 0 Unclassified / CIP, ISF, Transfer n/a $ 60,000 $ - 800 General Fixed Assets 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer n/a $ - $ - [a] Refer to Exhibit 11b.
[b] Refer to Exhibit 11a.

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Exhibit 12b
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Interfund Charge for Citywide Central Services by Fund [a] No. Title
100 GENERAL FUND $ 2,370,453 [d]
103 Buildings,Facilities & Infrast $ -
104 Equip,Technology & Vehicles $ 4,815
105 Pension & OPEB Fund $ -
120 Tree Replacement Fund $ 2,514
121 BSA Fund-SB1473 Fee $ -
122 PermitTechnology Fund $ 3,182
123 Street Pavement Reserve $ -
124 Measure T& Q (Y) $ -
125 Vehicle Abatement $ -
126 Tobacco Mgmnt Program Fund $ -
127 Flood Mitigation Fund $ 16,403
128 Police Endowment Fund $ -
200 Gas Tax Fund $ 53,005
201 Measure M-Road Mtn $ -
202 Measure M-ParkImpr Fund $ -
203 Art In-Lieu Fund $ 4,342
204 Housing Linkage Fee Fund $ -
205 Inclusionary Housing Fund $ -
206 Bldg Permit Incremental Fund $ -
207 Downtown Improvement District Fund $ -
208 General Plan Update Fund $ 4,574
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 $ 39,267
216 CDBG ADA Transitional Plan $ -
217 Road Mtn & Rehab (SB1) $ -
218 Park Land & Development Fee $ -
Comment
Possible Charge
for Central
Services Allocated
in this Plan [c]
Fund [b]

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Exhibit 12b
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Interfund Charge for Citywide Central Services by Fund [a] No. Title
Comment
Possible Charge
for Central
Services Allocated
in this Plan [c]
Fund [b]
219 Gen Government Facilities Fee $ -
220 Fire Facilities Fee $ -
221 Stormwater Facilities Fee $ -
233 COMMUNITY FUND $ -
240 BSCC - Wellness/Mental Health $ -
244 SACA Grant $ -
245 OTS Police Fed Grants $ -
246 BSCC 1:4:1 Youth $ -
247 Suppl Plng Grant (SB2&LEAP) $ 38,085
248 Measure H-Fire Sales Tax $ 45,069
401 Woodstone Ctr Assess District DS $ -
402 CREBS DS Fund $ -
500 WATER FUND $ 845,358 This represents the maximum interfund charge for allocated central services. 501 Water Enterprise Capital Proj Fund $ -
502 Water Connection Fee Fund $ -
510 WasteWater Enterprise Fund $ 950,965 This represents the maximum interfund charge for allocated central services. 511 Sewer Enterprise Capital Proj Fund $ -
Total Interfund Charges Calculated $ 4,378,031
[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.

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City Council Meeting Packet of June 3, 2025

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Workspace 1 - Not Printed / Reference Workbook for Detailed List CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 General Ledger, Expenditures Only, for Budget 2024-25
Data Source: "24-25 Budget to Actual As of 2.11.25.xls" Totals: $ 28,368,286 $ 28,368,286 $ 970,943 $ 2,061,615 $ - $ 2,346,965 $ 1,761,797 $ - $ 1,243,750 $ 2,119,935 $ - $ 5,449,885 $ 40,000 $ 5,258,911 Object Data Value
No. Title No. Title No. Title Budget 2024-
25 Expenditure
Values Only Debt Service Capital Depreciation Transfers & Financing Uses Overhead
Charge ISF Charges Large Payments
Distorting
Expense
Extraordinary
Expense
Salaries - Full
Time
Salaries - Part
Time
Services &
Supplies
Accounts
Fund Organization Adjustments to Derive Net Operating Expenditures Allocation Metric Adjustments to Derive Modified Operating Expenditures Allocation Metric Labor Costs for Indirect Rates Additional Metrics

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City Council Meeting Packet of June 3, 2025

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Workspace 2 - Not Printed / Reference Workbook for Detailed List CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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

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City Council Meeting Packet of June 3, 2025

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Workspace 3 - Not Printed / Reference Workbook for Detailed List CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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

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City Council Meeting Packet of June 3, 2025

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Workspace 4 - Not Printed / Reference Workbook for Detail CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 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

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City Council Meeting Packet of June 3, 2025

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Workspace 4 - Not Printed / Reference Workbook for Detail CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2025-26 Data Development
Data Source: Questionnaires / Interviews, City System Exports, Other Available Sources

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Agenda Item Number 11 Agenda Item Number 11
City Council Meeting Packet of June 3, 2025

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Sebastopol City CouncilJune 3, 2025

Sebastopol City Council
June 3, 2025